2025-07-31-accounts - Freemasons' Hall Aberdeen SCIO

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

FREEMASONS’ HALL ABERDEEN SCIO SCOTTISH CHARITY NUMBER: SC051879 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

MHA 12 CARDEN PLACE ABERDEEN ABLO 1UR

FREEMASONS’ HALL ABERDEEN SCIO CONTENTS

	Page
Trustees’ report (including reference and administrative information)	3-5
Independent examiner’sreport	6
Statementoffinancial activities incorporating income and expenditure account	7
Balance sheet	8
Notesandaccountingpolicies	9-14

FREEMASONS’ HALL ABERDEEN SCIO TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 JULY 2025

The Trustees present their annual report and financial statements for the year ended 31 July 2025. The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the financial statements and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”,

Objectives and activities

The Freemasons’ Hall Aberdeen SCIO’s charitable purposes are:

e The advancement of heritage by preserving and maintaining Freemasons’ Hall * Collecting, cataloguing and displaying the artefacts and archives of local Masonic organisations * The relief of those in need by reason of age, ill-health, disability, financial hardship or other disadvantage by the provision of grants or support in kind to individuals or to other charitable or benevolent organisations.

Achievements and performance

During the past twelve months a number of projects have been completed in respect of the maintenance and preservation of Freemasons’ Hall. These have included repointing work, repairing and repainting external window frames on the front elevation. Other minor works were also completed.

Preemasons’ Hall continues to receive items of historic masonic interest from various sources. These items are gratefully received and acknowledged and where appropriate, displayed or archived.

Freemasons’ Hall hosted a wedding and reception during the year, using all available Halls in the building, for which we received a donation.

We again hosted the annual Aberdeen City Council Doors Open Day at Freemasons’ Hall which attracted around 1,000 visitors over the two days, All visitors are always impressed by the building and its interior decoration. Tours are provided and some donations to the fabric fund were received.

Freemasons’ Hall again hosted the Robert Burns World Federation whena fantastic evening was experienced on Friday 23" June, when the Aberdeen Burns community united with representatives from Ukrainian groups, held a wonderful concert. The event, Enlightened Burns, Cup o’ Kindness Concert, certainly showed the friendship between the communities. On arrival at magnificent Aberdeen Masonic Temple, attendees were greeted by an exhibition of Ukrainian arts and crafts, including paintings, jewellery, and fine confectionery. The even coordinator, Helena Anderson Wright greeted guests to light refreshments and canapes, with music provided by The Melting Pot and Alex Stuart, before the main event, upstairs in the magnificently decorated, barrel vaulted hall. Champion Pipets, Lewis Stewart and Craig Mitchell led the dignitaries to their seats, then Jim Shields introduced the Provincial Grand Master, Mr Taylor who gave a short address of welcome, Helena then introduced us to the Enlightened Burns project, and recited a poem by Taras Shevchenko, followed by the Lord Provost of Aberdeen, David Cameron, who echoes the sentiment assuring the paced audience that all were in for a great occasion. (extractedfrom the Newsletter ofthe Robert Burns WorldFederation). During the year, several tours were provided on request. These included visitors from overseas and some local organisations. A number of members” organisations, operating within Freemasons’ Hall Aberdeen, have made donations to local and national charitable associations. Financial Review Total net expenditure for the year was £10,415 (2024 - £420,956 net income) with total funds carried forward of £433,741 (2024 - £444,156). These figures comprise of net expenditure on unrestricted funds of £4,732: (2024 - £406,617 net income) and net expenditure of £5,683 (2024 - £14,339 net income) on restricted funds. Unrestticted funds of £425,085 (2024. - £429,817) and restricted funds of £8,656 (2024 - £14,339) were carried forwardat the ‘year end.

The main ongoing source of income for the charity is contributions from user organisations and hall rentals.

FREEMASONS’ HALL ABERDEEN SCIO TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

Risk management

The Trustees have considered the principal risks that the charity faces, in particular those relating to finance and have put plans in place to mitigate these as far as possible.

Reserves policy

The trustees policy is to establish reserves in the futuré in order to meet committed and unplanned expenditure with a minimum of three to six months expected costs.

Structure, governance and management

The charity is a Scottish Charitable Incorporated Organisation (SCIO) governed by its Constitution and recognised as a charity by the Office of the Scottish Charity Regulator in accordance with the provisions of The Charities. and Trustee Investment (Scotland) Act 2005.

The charity is managed by the Board of Trustees, which may exercise all the powers of the charity, and do on behalf of the charity, all such acts as may be exercised and done by the charity. The Board of Trustees meet formally as and when required and informally on a monthly basis when the governance and affairs of the charity are discussed, and reports are presented on its various activities. Trustees, of which there must be a minimum ofthree, are elected in accordance with its constitution. The Board of the SCIO shall include the following:

The Provincial Grand Master of Aberdeen City — Chairman The Grand Superintendent of the Provincial Grand Chapter of Aberdeenshire — Vice Chairman Past Chairs of the SCIO

Such other Trustees as may be elected under the constitution.

Reference and administrative information

==> picture [497 x 279] intentionally omitted <==

----- Start of picture text -----
|||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Charity|name:|Freemasons’|Hall|Aberdeen|SCIO| |Charity|registration|number:|SC051879| |Registered|address:|88|Desswood|Place| |Aberdeen| |AB15|4DQ| |Operational|address:|c/o|Freemasons’|Hall| |85|Crown|Street| |Aberdeen| |AB11|6EX| |Trustees| |Trustees who|have|served|since|1|August 2024|to|the|date|of approval|of these financial|statements|are|as|follows:| |Michael Taylor|Provincial|Grand|Master|of|Aberdeen|City|-|Chairman| |Charles:|Hogg.|Grand|Superintendent|of the|Provincial|Grand Chapter of Aberdeenshire|-|Vice|Chairman| |Alistair McIntosh|Treasurer| |Alan|Duck|Clerk| |Jan|Williamson|Past Provincial|Grand|Master|of|Aberdeen|City| |John|Muirhead|Past Provincial|Grand|Master|of|Aberdeen|City| |Henry|Petrie|Past|Provincial|Grand|Master|of Aberdeen|City| |Harry|Ord|(resigned|18/03/25)|Past Deputy Provincial|Grand Master|of Aberdeen|City| |Roger Legge|(appointed|28/5/25)|Fabric|Convenor|

----- End of picture text -----

Independent Examiner

William D Anderson, MHA, 12 Carden Place, Aberdeen, AB10 !UR

Bankers

Bank of Scotland ple

saint inti iaaaneaemmmniaidiaitecaital

) FREEMASONS’ HALL ABERDEEN SCIO TRUSTEES’ REPORT (CONTINUED)

, |

FOR THE YEAR ENDED 31 JULY 2025

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each period which showa true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the Trustees are required to:

e select suitable accounting policies and then apply them consistently; ¢ observe the method and principles in the applicable Charities SORP; ® make judgements and estimates that are reasonable and prudent; * state whether applicable accounting standards and statements. of recommended practice have been followed, subject to any departures disclosed in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hetice for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf on S&S MARce Ze2rk

==> picture [66 x 24] intentionally omitted <==

----- Start of picture text -----
Mbt
----- End of picture text -----

Michael Taytor - Chair

FREEMASONS’ HALL ABERDEEN SCIO INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF FREEMASONS’ HALL ABERDEEN SCIO

FOR THE YEAR ENDED 31 JULY 2025

I report on the financial statements of the charity for the year ended 3.1 July 2025 which are set out on pages 7 to 14.

Respective responsibilities of Trustees and independent examiner

The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The Trustees consider that the audit requirement of Regulation |0(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charitiés Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures it the financial statements, and. seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

Independent exam iner’s. statement

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement ofRecommended Practice issued on | April 2005 which is referred to in the extant regulations: but has now been withdrawn.

I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with ‘Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

In the course ofmy examination no matter has come to my attention:

which gives me reasonable cause to believe that any material respect of the requirements:
e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)

have not been met, or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

==> picture [3 x 5] intentionally omitted <==

----- Start of picture text -----
A
----- End of picture text -----

William D Anderson Chartered Accountant

MHA 12 Carden Place Aberdeen

AB10 IUR sls}re

FREEMASONS’ HALL ABERDEEN SCIO STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 JULY 2025

		Unrestricted	Restricted	Restricted		Unrestricted	Restricted
		funds		funds	Total	funds	funds	Total
		2025		2025.	2025	2024	2024	2024
	Note.	£		Eg	£	£	£	£
Income and endowments from:
Donations and legacies	2	4,926		-	4,926	404,412	27,741	432,153
Charitable activities	3	36,659		-	36,659	33,420	-	33,420
Investments	4	17		-	17	35	-	35
		41.602		-	_ 41,602	437.867	27.741	465.608
Expenditure.on:
Charitable activities	5	46,334		5,683	52.017	31.250	13,402	44.652
		46,334		5.683	§2:017	31.250	13,402	44.652
Net expenditure/Netmovement
in funds		(4.732)		(5,683)	(10,415)	406.617	14,339	420,956
Funds brought forward	15	429.817		14,339	444.156	23,200	:	23,200
Fundscarriedforward.	15	425:085	_	8,656	433,741	429.817	14,339	_444,156

FREEMASONS’ HALL. ABERDEEN SCIO BALANCE SHEET

;

AS AT 31 JULY 2025

		Total	Total
		2025	2024
	Note	£	£
Fixed assets:
Tangible fixed assets	8	400,000	400,000.
Investments	9	=	334
Total fixed assets		400,000	_400,334
Current assets:
Debtors	10	4,917	-
Cash atbankand onhand		43,678	60,601
Total current assets		A8,595	60,601
Liabilities:
Creditors duewithin one year	11	(7,495)	(8,193)
Net current assets		41,100	52,408
Total assets less current liabilities		441,100	452,742
Creditors due after more thanoneyear	= 12	(7,359)	(8.586)
Netassets	14	433,741	444.156
The funds ofthe charity:
Restricted funds	15	8,656	14,339
Unrestrictedfunds	15	425.085	429.817
		433,741	444,156

The accounts were approved by the Trustees and signed on their behalfon 5 mOacy¢ 202% by:

Michael Taylor - Chairman

FREEMASONS’ HALL ABERDEEN SCIO NOTES AND ACCOUNTING POLICIES

| |

FOR THE YEAR ENDED 31 JULY 2025

1, Accounting policies

The principal accounting policies, which have been applied consistently in the current year in dealing with items which are considered material to the financial statements, are set out below.

(a) Accounting convention

The financial statements have been prepared in accordance with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)”. The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £,

The financial statements have been prepared under the historical cost convention, The principal accounting policies adopted are set out below.

: (b) Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements,

(c) Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

(d) Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT which cannot be recovered, and is reported as part of the expenditure to which it relates.

Costs of charitable activities comprises the costs associated with the charity's principal activities and are accounted for when payable. In addition, governance costs which represent expenditure associated with meeting the constitutional requirements of the foundation, and include independent examination fees and costs linked to the strategic management of the charity, are included in the:costs of charitable expenditure

(e) Charitable funds Funds are classified as either restricted funds or unrestricted funds, defined as follows:

e Restricted funds are funds subject to specific requirements as to their usé which may be declared by the donor or with their authority or created through legal processes, but still within the wider objécts of the charity.

e Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If partsdesignatedof theasunrestricteda separate fundsfund. areTheearmarkeddesignationat hasthe andiscretionadministrativeof the Trusteespurpose foronlya andparticulardoes not purpose,legallytheyrestrict are the Trustees’ discretion to apply the fund. (f) Tangible fixed assets The charity holds title to the property known as Freemasons’ Hall. The property is stated in the balance sheet at a value estimated by the Trustees.

The charity dies not capitalise expenditure of a capital nature and does not therefore make allowances for depreciation.

FREEMASONS’ HALL ABERDEEN SCIO NOTES AND ACCOUNTING POLICIES (CONTINUED) FOR THE YEAR ENDED31 JULY 2025

Accounting policies (continued)

(g) Investments

Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference: between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.

(h) Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts ate shown within borrowings in current liabilities.

(i) Financial instruments The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basicfinancial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts: discounted at a market rate of interest. Financial assets classified as receivable within one yéar are not amortised.

Basicfinancial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried iat amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

(j) Taxation The charity is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.

FREEMASONS’ HALL ABERDEEN SCIO NOTES AND ACCOUNTING POLICIES (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

2. Donations and legacies

	Unrestricted	Restricted		Unrestricted	Restricted
	funds	funds	Total	funds	funds	Total
	2025	2025	2025	2024	2024	2024
	£	£	£	£	£	£
Donationsand gifts	4,926	-	4,926	2,551	5,000	7,551
Other donations	-	-	.	401,861	22,741	424,602
	——4926	=	__4,926	404,412	_27,741	_432,153
Income from charitable activities
	Unrestricted	Restricted		Unrestricted	Restricted
	funds	funds	Total	funds	funds	Total
	2025	2025	2025	2024	2024	2024
	£	£	£	£	£	£
Contributions Hallrental	33,864 2.795	- -	33,864 2.795	31,570 1,850	- -	31,570 1,850
	36.659	-	36,659	33,420	-	33.420
Investmentincome
	Unrestricted	Restricted		Unrestricted	Restricted
	funds	funds	Total	funds	finds	Total
	2025	2025	2025	2024	2024	2024
	£	£	£	£	£	£
Bank interest	17	-	17	35	-	35
	— 17	__ =	af	35	a	LS
Expenditure on charitable activities
	Unrestricted	Restricted		Unrestricted	Restricted
	funds	funds	Total	funds	funds	Total
	2025	2025	2025	2024	2024	2024
	£	£	£	£	£	£
Rates	9,445	-	9,445	6,517	-	6,517
Insurance Heatand light Security costs Telephone Fabric repairs andmaintenance Professional fees Independentexaminer’sfee Other	10,810 15,082 1,601 2,752 - - 5,190 1,454	- : - - 5,683 - - -	10,810 15,082 1,601 2,752 5;683 - 5,190 1,454	4,487 115245 1,018 1,121 - 1,937 4,200 725	- - - - 13,402 - - =	4,487 11,245 1,018 1,121 13,402 1,937 4,200 725
	—46,334	_5,683	_52,017	ee	13.402	; _44,652

Income from charitable activities
Investment income
Expenditure on charitable activities

| |

==> picture [2 x 9] intentionally omitted <==

----- Start of picture text -----
|
----- End of picture text -----

FREEMASONS’ HALL ABERDEEN SCIO NOTES AND ACCOUNTING POLICIES (CONTINUED)

FOR THE, YEAR ENDED 31 JULY 2025

6. Staff costs

The charity did not employ any staff during the current year or previous period.

7. Trustee remuneration and related party transactions

No Trustees received reimbursement of expenses incurred as a result of carrying out their duties,

No payments were made to: Trustees for work undertaken or services provided and no Trustee or a person related to a Trustee had any personal interest in any contract or transaction entered into by the charity during the year.

8. Tangible fixed assets

				Land and
				buildings	Total
				£	£
	Cost
	At	August:2024 and31 July 2025			400.000	400,000
	Depreciation
	At	August and	31 July2025		=	=
	Netbook value		-
	At31 July 2024	and 31 July2025		400,000	400,000
9.	Investments
				2025	2024
				£	£
	Marketvalue at	] August2024		334	-
	Additions			_	334	,
	Disposals			(334)	e
	Market value at31	31 July2025		-	334
	Investments at cost			=	334
	The following investments are held:
	Treasury stock.			-	334
10.	Debtors
				2025	2024
				£	£
	Otherdebtors			4,917	=
				—Ho	ged

‘

FREEMASONS’ HALL ABERDEEN SCIO NOTES AND ACCOUNTING POLICIES (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025

11. Creditors; amounts falling due within one year

	2025	2024
	£	£
Other loans	1,380	1,993
Accruals	4,200	6,200
Other creditors	1,915	-
	TA95	8,193
Creditors: amounts falling due aftermore than one year
	2025	2024
	£	£
Other loans	7.359	8.586
	7.359	8.586
Analysis of loans
	2025	2024
	£	£
Otherloans	8,739	10,579
Payable within oneyear	1,380	1,993
Payable afteroneyear	7,359	8.586
	8,739	10,579

12. Creditors: amounts falling due after more than one year

13. Analysis of loans

The balance above represents amounts borrowed from Lodges by the previous Freemasons’ Hall Aberdeen entity which were transferred to the charity as part of the donation of assets and liabilities. The loans were obtained to part fund the refurbishment of Freemason’s Hall. The loans are unsecured and repayable in equal instalments subject to the ability to fund such repayments. Each annual instalment includes a small amount of interest as part of the repayment.

14. Analysis of niet assets among funds

	Unrestricted funds	Restricted funds	Total	Unrestricted Funds	Restricted funds	Total
	2025	2025	2025	2024	2024	2024
	£	£	£	£	£	£
Fixed assets Investments	400,000 “	* =	400,000 -	400,000 334	- -	400,000 334
Current assets/(liabilities)	32,444	8,656	41,100	38,069	14,339	52,408
Liabilities due in more than one
year	(7,359)	:	(7.359)	(8,586)	-	(8,586)
	425.085	8,656	433,741	429.817	14,339	444,156

FREEMASONS’ HALL ABERDEEN SCIO NOTES AND ACCOUNTING POLICIES (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2025

15. Movements in funds

	1 August			31 July
	2024	Income	Expenditure	2025
	£	£	£	£
Restricted fund
Repair fund	14,339	-	(5,683)	8,656
Unrestrictedfund
General fund	429.817	41,602	(46,334)	_425.085
	444,156	41.602	—(52.017)	_ 433,741
	1 August			31 July
	2023	Income	Expenditure	2024
	£	£	£	£
Restricted fund
Repair fund	-	27,74)	(13,402)	14,339
Unrestricted fund
General fund	23.200	437,867	(31,250)	_ 429.817
	23.200	465.608	(44,652)	444,156

The repair fund represents monies donated to the charity for the purpose of maintaining the fabric of the building.

16. Volunteers

Like many charities, Freemason’s Hall Aberdeen SCIO benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the charity.

17. Controlling party

The charify is under the control of the Trustees, as detailed on page 4.