The Freemasons’ Grand Charity Registered Charity No 281942
Established by the
United Grand Lodge of England
Trustees’ Annual Report and Financial Statements for the year ended 30 November 2013
FOREWORD BY THE PRESIDENT
By way of introduction to this Annual Report and the Financial Statements, I would like to pay tribute to The Grand Charity's trustees who have worked throughout the year on behalf of all members. The trustees are either elected or appointed from a wide crosssection of the Masonic community. They ensure that it is not just their own views or desires that determine the activities to which our charitable funds are applied, but that the work of The Grand Charity reflects the wishes of the membership as a whole. All subscribing Master Masons of London and Provincial Lodges plus others eligible to attend Grand Lodge are members of The Grand Charity and this broad base safeguards that its work will be shaped by the values and priorities of the entire Craft. In February we were particularly saddened by the sudden and unexpected death of Roy Skidmore who was elected from West Lancashire. He had not been a member of the Council for long, but he was an excellent choice by the Province. On a happier note, we have lost, but not entirely, the presence on the Council of our past President, Raymond Lye. He retired after no less than 33 years on the Council, being one of the first appointments to the newly formed Grand Charity in 1980. No one has done more than Raymond Lye to shape and mould our Charity over the years. Having been appointed Senior Grand Warden in 2008, it was fit and proper that he should be selected to succeed Iain Ross Bryce as Vice Grand President. There is much to be said for continuity. Iain Ross Bryce has himself been a dedicated supporter of The Grand Charity from its first years and his wise counsel has been enormously appreciated. It was he who largely orchestrated the coming together of the central Masonic Charities into the lower ground floor of Freemasons’ Hall. The Provincial Grand Master for Staffordshire was appointed only a relatively short time before his Province held The Grand Charity's 2013 Festival. The Festival was a huge success and I would like once again to thank all those concerned who raised the stupendous total of £1,675,000. The annual Festivals held by Provinces are a vitally important means of funding for all four charities. Over the coming years, The Grand Charity will be supported by the Provinces of East Kent (2014), West Wales (2015), Norfolk (2016), Sussex (2017), Gloucestershire (2018), Shropshire (2019), Somerset (2020) and West Lancashire (2021). I should also like to make special mention of the Province of Berkshire. In November 2013 the Provincial Grand Master and his team welcomed The Grand Charity to their Province for one of our General Meetings held outside London. No less than four local mayors attended and VW Bro Anthony West attended as the Deputy Lieutenant representing the Lord Lieutenant, The Honourable Mrs Mary Bayliss. Over 400 people were present and it was a marvellous opportunity to explain what we do and to listen to the heart rending stories of some of those who have been helped. The Grand Charity offers charitable assistance to Masons and their dependants in financial distress, for national non-Masonic charities in England and Wales and for disaster relief, both international and at home. This scale of support is beyond the means of individual Provinces.
A major part of The Grand Charity's work is the awarding of Masonic Relief Grants to financially distressed Freemasons and, equally important, to their families. Thanks to the efforts of Provincial and Lodge Almoners, through whom applications are made, in the last financial year almost 2,000 grants were awarded amounting to nearly £4 million. In 2013 the Committee adopted guidelines from the Joseph Rowntree Foundation's Minimum Income Standard, which are used by the majority of grant-making charities providing financial assistance to individuals. With these guidelines the Council is satisfied that The Grand Charity’s grant levels are in line with the recommendations of research based on the views of a cross-section of society to identify an adequate income to maintain a socially acceptable quality of life. Annual expenditure on Masonic Relief Grants may rise and fall depending on economic conditions, but the long-term trend has been a gradual increase in the number of applications received and the level of financial assistance given. The Grand Charity was created in 1980, in part to take the lead in non-Masonic giving, on behalf of the entire Craft. We are increasingly proud of our record in this direction which has expanded over the years and has the emphatic support of the Grand Master. Last year, our non-Masonic giving hit £2.5 million and supported national charities with a focus on medical research, help for vulnerable people, youth opportunities and disaster relief. Non-Masonic giving also offers the Craft a great opportunity to demonstrate to the world that we truly are a terrific force for good and not just inwardly helping our own members, important though that aspect is. The Grand Charity’s Relief Chest Scheme goes from strength to strength and from January 2015 it will be used by all Provinces that have yet to embark on future Festivals for all of the Central Masonic Charities. The Scheme has done so much to help individual Lodges, Chapters and others administer their charitable giving and to extend the scope of Masonic giving more widely. Finally, as President of the Grand Charity I am privileged to have the authority to make grants to bring relief following disasters. Charity begins at home and for that reason The Grand Charity has made substantial grants for the relief of flooding, particularly in Somerset, but also nationally. The Grand Charity has also provided relief for international disasters, most recently following Typhoon Haiyan in the Philippines. All these good works are administered by a permanent staff of only 23 who are a highly committed and dedicated team who work well together. On behalf of the Council I give them our thanks for all their efforts. Thanks are also due to our many supporters. To all who have helped the Charity achieve its aims, I hope you will be pleased with its progress, which I am confident will continue for the foreseeable future and which this document will confirm. Richard M. Hone, QC President of the Grand Charity
contents page Trustees’ Report
1
— Administration, Officers and Council members
1
— Management
3
— Professional Advisers
4
— Structure and Governance
5
— Objects, Objectives and Principal Activities
7
Support for Masons and their dependants in distressed circumstances
7
Support for other Masonic Charities
8
Support for Non-Masonic Charities
9
Relief Chest Scheme
11
— Future Plans
15
— Financial Review and Results for the Year
16
— Financial Management Policies
18
— Statement of Trustees' Responsibilities
20
Auditor’s Report
21
Statement of Financial Activities
22
Balance Sheet
23
Cash Flow Statement
24
Notes to the Financial Statements
25
Grants to Non-Masonic Charities Appendix A Grants of £10,000 and above
31
Appendix B Grants to Hospices
35
Appendix C Emergency grants
42
Appendix D Grants of less than £10,000
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
TRUSTEES’ REPORT The trustees present their Annual Report for the year ended 30 November 2013 under the Charities Act 2011, together with the audited financial statements for that year, prepared in accordance with the Statement of Recommended Practice (SORP) 2005. ADMINISTRATIVE DETAILS The Grand Charity is a registered charity in England and Wales (registration number 281942) constituted by a Trust Deed dated 16 April 1980. It is the central grant-giving charity of all Freemasons of the English Constitution and also operates under the title “The Freemasons’ Grand Charity”. The list of officers, members of the Council who are the trustees of the Charity, the senior executive staff and professional advisers is as follows. OFFICERS OF THE GRAND CHARITY GRAND PRESIDENT
HRH The Duke of Kent, KG DEPUTY GRAND PRESIDENT
Peter G. Lowndes VICE GRAND PRESIDENT
Iain R. Bryce, TD, DL (until 12 June 2013) Raymond J. Lye (from 12 June 2013) MEMBERS OF THE COUNCIL Committee membership: (1) = Finance Committee (1a) = Investment Sub-Committee (2) = Non-Masonic Grants Committee (3) = Masonic Relief Grants Committee (4) = Executive Committee (5) = Risk Management Committee (6) = Ex officio all Committees Appointed by the Grand President Richard M. Hone, QC, President (6 & Chairman 4) Ian B. Johnson, Deputy President (6 & Chairman 5) Roderic W. Mitchell, Treasurer (1,1a, 4 & 5) Charles Akle (2) Timothy D. Dallas-Chapman (1 & 1a) Simon D’O. Duckworth, DL (1 & 1a) Guy D.A. Elgood (from 12 June 2013) (3) Peter R. Griffiths (1) John E. Hornblow (3) Alexander I. Stewart, TD (2) Dr Kevin R. Williams (3)
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
Elected by London members Nigel J.C. Buchanan, CVO (4, 5 & Chairman 1 & 1a) Dr Richard J.R. Dunstan (4, 5 & Chairman 2) Sir Stuart Hampson, Vice-President (6) Elected by Provincial members Terence M. Baker (4, 5 & Chairman 3) Michael Daws (2) Christopher J. Grove, MBE (3) Ian H. MacBeth, Vice-President (6) Roger A. Needham (1) E. Roy Skidmore (Died 5 February 2014) Roy F. Skinner (2) Geoffrey W. Tuck (2) Anthony J. Wood (2) Appointed by Provincial Grand Masters for Provinces that are in Festival Wayne E. Smith (3) Ryland L. James (from 12 June 2013) (2)
East Kent (2014) West Wales (2015)
Past President Grahame N. Elliott, CBE Co-opted by Council Nigel A. Pett (3) RETIREMENTS FROM THE COUNCIL The Council is most grateful to the following, who retired as trustees on 12 June 2013, for their considerable contribution and service to The Grand Charity. Thomas J. Hedderson Raymond J. Lye Roger F. Richmond Paul S. Richards Michael D.P. Turnbull
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
MANAGEMENT The Grand Charity occupies premises within Freemasons’ Hall under a lease agreement with Masonic Charitable Services Limited whose general objects are to provide accommodation and support services to the four Central Masonic Charities. The company at the present time acts as the intermediary landlord between the United Grand Lodge of England and the four Central Masonic Charities in respect of their occupation of part of the premises at 60 Great Queen Street. Each Charity pays rent, service charge and support costs in proportion to the floor area it exclusively occupies. CHIEF EXECUTIVE
SECRETARY
Laura S. Chapman
Richard L. Camm-Jones
REGISTERED NAME AND ADDRESS
The Grand Charity 60 Great Queen Street London WC2B 5AZ
Telephone Fax Email Website
020 7395 9261 020 7395 9295
[email protected] www.grandcharity.org
CUSTODIAN TRUSTEE Masonic Charity Trustee Limited, a company limited by guarantee (Company Registration No 1487345) acts as Custodian Trustee of The Grand Charity. Investment assets are held by the Custodians appointed by the relevant individual Investment Managers.
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
PROFESSIONAL ADVISERS Auditor Crowe Clark Whitehill LLP St Bride’s House 10 Salisbury Square London EC4Y 8EH
Legal Bates Wells & Braithwaite London LLP 2-6 Cannon Street London EC4M 6YH
Bankers Barclays Bank plc Level 28, 1 Churchill Place Canary Wharf London E14 5HP Coutts & Co 440 Strand London WC2R 0QS
Investment Advisers Merrill Lynch International Bank Ltd Merrill Lynch Financial Centre 2 King Edward Street EC1A 1HQ
Waverton Investment Management Ltd 21 St James’s Square London SW1Y 4HB
Royal London Cash Management Ltd 55 Gracechurch Street London EC3V 0UF
Ruffer LLP 80 Victoria Street London SW1E 5JL
Fulcrum Asset Management LLP 6 Chesterfield Gardens London W1J 5BQ
Sarasin & Partners LLP Juxon House 100 St Paul’s Churchyard London EC4M 8BU
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
STRUCTURE AND GOVERNANCE Organisation The United Grand Lodge of England established The Grand Charity (whose working title is “The Freemasons’ Grand Charity” as this is useful for external communications) by the execution of a Trust Deed dated 16 April 1980 and provided initial funding from the Grand Lodge’s Fund of Benevolence. Throughout this document the name “The Grand Charity” will be used. The Grand Master is ex officio the Grand President of the Charity. The business and affairs of the Charity are managed by a Council, subject to the terms of its Regulations. Changes to the Regulations must be approved by the members (i.e. members of the Grand Lodge and all Master Masons who are subscribing members of London and Provincial Lodges, except those who have formally declined membership). The Council A Council of not less than 27 Freemasons, who are the trustees of The Grand Charity, meets four times a year and manages the affairs of the Charity. Each year, the Grand Master appoints the President and, in his capacity as Grand President of The Grand Charity, appoints the Deputy President and the Treasurer. In addition, nine other members of the Council are appointed by the Grand President; nine members are elected by Provincial Grand Lodges and three members are elected by the Metropolitan Grand Lodge of London. These members are appointed or elected for a three-year term and may serve three terms. A further three members are appointed for a single three-year term by the Provincial Grand Masters for Provinces holding Festivals in support of The Grand Charity. The Council may co-opt up to four additional members for a period of one year only. Past Presidents are entitled to remain members of the Council. All members must retire at the Annual General Meeting immediately following their 75th birthday. Under the powers granted by the Trust Deed, the Council has the discretion to form committees to consider and make recommendations to the Council for the management of the Charity. All committees have power to establish sub-committees. All decisions must be approved by a majority of members present at the Council meeting. Five committees and one sub-committee have been formed:• Executive Committee — deals with general issues and all matters not covered by the other committees. These include strategic planning, external communications and publications, personnel, Information Technology and other issues relating to office administration. It also considers at an initial stage applications from other Masonic charities. • Non-Masonic Grants Committee — considers applications from organisations recognised by the Charity Commission. • Masonic Relief Grants Committee — considers applications from individuals for financial relief. Only Freemasons and their immediate dependants are eligible to apply. • Finance Committee — deals with all matters related to the Charity’s finances, including cash management, insurance, statutory accounts (Trustees’ Annual Report and Statement of Financial Activities), auditors, management accounts and the Relief Chest Scheme. The Investment SubCommittee deals with all investment matters and reports its activities to the Finance Committee. • Risk Management Committee — identifies the risks facing the Charity and recommends strategies to minimize their occurrence.
All members of the Council sit on one or more of the committees, typically for the duration of their membership. The President, the Deputy President and the two Vice-Presidents are ex officio members of all committees.
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
Induction and training of members of the Council Upon appointment or election to the Council, new members receive the following: • • • • • • • • • • • • • • • •
A welcome letter explaining the extent of involvement required A copy of the Trust Deed and Regulations A copy of the most recent Annual Report and Accounts A copy of the most recent Annual Review An explanation of membership of the Council An introduction to the Policy and Procedures Manual An up-to-date list of other Council members and their details A copy of The Essential Trustee - the Charity Commission’s guide to the responsibilities of being a charity trustee A copy of Being a Trustee - the Charity Commission’s easy read guidance, which explains the main things that a trustee needs to know Copies of minutes of previous meetings of the Council and its committees An explanation of Masonic Charity Trustee Ltd A declaration of qualification to be a trustee (to be signed and held by the Charity) An Oath of Confidentiality (to be signed and held by the Charity) A list of all diary dates relevant to membership An explanation of what expenses may be claimed Information about Conflicts of Interest
During his first year on the Council, a member attends meetings of three of the operating committees (Non-Masonic Grants, Finance and Masonic Relief Grants) to gain an overview of the work of The Grand Charity before his appointment to become a permanent member of one of the committees. Risk management The trustees are committed to an ongoing policy of identifying, monitoring and managing the risks that might adversely affect the operations and reputation of The Grand Charity. The Risk Management Committee, chaired by the Deputy President, reviews the operational, financial, regulatory and legal risks facing the Charity, assesses the likelihood of occurrence and means of mitigating them and reports regularly to the Council. There is an ongoing process for identifying, evaluating and managing the significant risks faced by the Charity. The Council is satisfied that appropriate structures and risk management systems are in place to identify and minimise the impact of such risks. During the year, the Charity introduced an internal audit function conducted by Chantrey Vellacott DFK. The trustees were satisfied with the effectiveness of internal audit and the findings are reported to the Council. Related parties The Grand Charity is one of four Central Masonic Charities associated with the United Grand Lodge of England. The other Charities are: • • •
The Royal Masonic Trust for Girls and Boys (RMTGB) The Royal Masonic Benevolent Institution (RMBI) Masonic Samaritan Fund (MSF)
The Grand Charity is funded by the annual contributions from Lodges, Festivals held by the Provinces, plus other donations and legacies.
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
OBJECTS, OBJECTIVES AND PRINCIPAL ACTIVITIES Aims and Objectives The Grand Charity is the central grant-making charity of all Freemasons under the English Constitution. Its objects, as expressed in the Trust Deed, are very broad and give discretion to the Council to support charitable purposes as recognised under UK Law. The Council has referred to the Charity Commission’s general guidance on Public Benefit when reviewing its Aims and Objectives and has ensured that its grant-making policies and activities comply with the requirements. Activities and Achievements Under current guidelines, the Charity has two primary activities to benefit the public: 1. Making financial grants for charitable purposes Grants are made in support of: • Masons or their dependants who are in financial distress • other Masonic charities • non-Masonic charities (both national charities serving England and Wales and for emergency relief work worldwide) 2. The provision of administrative services • •
Operating the Relief Chest Scheme to assist the Craft and other recognised Masonic bodies to handle their charitable activities efficiently Maintaining and supporting the Central Masonic Charities’ Festival and Donations IT system
Support for Masons and their dependants in financial distress The Charity offers support by way of Masonic Relief Grants to Masons or their dependants who are in financial need, which is assessed against eligibility criteria for charitable assistance. These guidelines are regularly reviewed by the Council. Grants are provided to help with daily living expenses and for unexpected or exceptional needs. With the Masonic Relief Grants programme, the Charity has two primary objectives: 1. To provide assistance to Masons and their dependants who are in financial need 2. To encourage applicants to apply for all State benefits to which they may be entitled The Charity relies heavily on Lodge Almoners and Provincial Grand Almoners to seek out Masons and their dependants who require charitable assistance. To support the Almoners in this task, it undertakes a number of initiatives including attending regional meetings with all Provincial Grand Almoners to identify ways to encourage applications. The Charity’s website has a dedicated section for Almoners to provide guidance and support. Additionally, application forms are automatically sent out for current grant recipients nine months after the date of the award of a grant, to facilitate follow-on applications to be submitted if help is still required. The Charity has continued its involvement with the other Central Masonic Charities in Freemasonry Cares, which seeks to raise awareness among Masons and dependants of the charitable assistance that is available to them. Under this initiative, which is described in more detail on page 13, information is given to individual members and their dependants who are offered a confidential helpline which they can contact to find out more about the types of help that are available and information about their eligibility.
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
The Council, mindful of its responsibility for the prudent use of its charitable funds, continues to encourage all applicants to apply for appropriate State benefits before Masonic Relief Grants are made. Whilst those applicants who appear to be entitled to additional benefits are encouraged to apply for them, the Charity is also monitoring the ongoing changes to the State benefit system as part of the Welfare Reform Act and how they might affect the demand for charitable assistance. The implementation of these changes has begun although, taking into account the transitional protection incorporated within the Act and the delays to the implementation programme already witnessed, it may be up to 18 months before the full impact is felt. That said, applications from those beneficiaries already affected by the changes to Housing Benefit/Local Housing Allowance and Council Tax Benefit are beginning to be received. In the year ended 30 November 2013, 2,173 applications were considered (2012: 2,472), in respect of which 1,527 Masonic Relief Grants were approved (2012: 1,825) with a total value of £3,536,028 after accounting for refunds (2012: £4,557,600). Over the past ten years the number of applications has varied year to year. The number of applications submitted in the coming year will be monitored and if the decline continues, possible causes will be investigated to identify if any actions should be taken. The decrease in expenditure mirrors the decrease in applications received and mirrors changes to the Charity’s guidelines to align them more closely to the practice of other benevolence charities. The Charity also makes grants to Masons and their dependants from the Transferred Beneficiaries Fund (TBF). This Fund is restricted to named former beneficiaries of the Royal Masonic Benevolent Institution. In the year ended 30 November 2013, the total value of payments made from the TBF was £433,115 (2012: £502,500). The number of active beneficiaries in December 2013 was 388 (2012: 458). The total of Masonic Relief Grants and Transferred Beneficiaries Fund expenditure is found in Note 4 to the accounts on page 27. Highlights of the Year — Masonic Relief Grants (MRGs) •
The Grand Charity has adopted the Joseph Rowntree Foundation’s Minimum Income Standard as a guideline for MRG decisions. This standard is based on research into the items that members of the public, informed where relevant by expert knowledge, think should be covered by a household budget in order to achieve a minimum socially acceptable standard of living. This research is carried out independently and is increasingly used as the sector standard for benevolence charities.
Support for other Masonic Charities The Charity provides indirect support for other Masonic charities through the Relief Chest Scheme and other administrative services such as the Festival Donations and Management System. In addition, The Grand Charity makes grants to other Masonic charities when justifiable needs are identified. During the year ended 30 November 2013, a total of £45,700 was given to the RMBI from funds approved by the Council in the previous year, to help increase and expand the services of the RMBI’s Care Advice Team. The Team assists applicants by visiting in the more complicated cases and helping them to provide the required information.
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
Support for Non-Masonic Charities The Grand Charity makes grants to charities that are registered with the Charity Commission and whose beneficiaries are located across England and Wales. In addition, The Grand Charity provides some grants for disaster relief support, both in the UK and abroad. The Charity makes grants to non-Masonic charities in five policy areas where public benefit is clearly demonstrated: 1. 2. 3. 4. 5.
Medical Research Youth Opportunities Vulnerable People Hospices Emergency Grants
The Charity seeks to achieve three main objectives through its non-Masonic giving: 1. to make a significant difference to people in real need 2. to support issues of concern to Freemasons and their families 3. to achieve maximum impact by benefiting as many people as possible. Medical Research Grants for medical research tend to be larger than those in other categories. Projects are reviewed by a medical expert before being recommended to the Council for approval. Typically, medical research grants will range from about £25,000 for the salary of an individual researcher to £150,000 over three years for a team research project. Grants are usually made to charities which are members of the Association of Medical Research Charities to ensure rigorous peer review. Youth Opportunities Grants in this category are focused on disadvantaged young people and include help for homeless young people, extra-curricular educational training for disaffected young people at schools and support for outdoor activity programmes to develop skills and confidence. Grants range from £10,000 to £100,000 over two years. Vulnerable People This category is very wide and includes support for older people, people with learning difficulties, people with disabilities, people with mental or physical ill health, or people experiencing homelessness, poverty or deprivation. Grants may be made for advice and support services, to fund the salary of a support worker or to enable vulnerable people to participate in activities that would otherwise be unavailable to them. Grants in this category also range from £10,000 to £100,000 over two years. Hospices Each year, grants are available for all hospice services in England and Wales that receive less than 60% of their income from the National Health Service. Hospice grants are awarded for running costs only and no contributions are made to capital appeals. The Charity has supported these vital services since 1984 and in 2013 a further £600,000 was distributed amongst 239 adult and children’s hospice services.
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
Emergency Grants Emergency grants are made in times of national emergency, both in the UK and overseas. These grants are made at the discretion of the President, to ensure rapid response by the Charity and are normally made through the British Red Cross or other major international relief organisations. Some grants are made in conjunction with the appropriate District or Provincial Grand Lodge. Grant Administration Larger grants, for example, those over £90,000, are usually only made after extensive discussions with and visits to the applicant charities. Recipients of all grants over £5,000 are asked to submit an end of year report, measuring their achievements against the objectives set out in their application. Instalment grants are normally paid on receipt of a satisfactory report against the previous year’s objectives and regular monitoring visits are made to charities in receipt of larger grants. To ensure that the Charity is supporting issues of concern to Freemasons and their families, the Charity has researched the opinion of members to identify their priorities for charitable giving. The Charity has also made regular grants to the Air Ambulance and similar rescue services, as these receive a great deal of support from local Freemasons. In the year ended 30 November 2013, 30 major grants were given to non-Masonic charities and three emergency grants were made. Total expenditure for non-Masonic grants was £2,444,900. Details are presented in Note 5 to the accounts on page 27. Expenditure in each of the five policy areas is presented below. A full list of the grants appears in Appendices A to C (pages 31 to 42). Medical Research – 5 grants totalling £336,000 Youth Opportunities – 5 grants totalling £112,000 Vulnerable People – 20 grants totalling £938,250, plus 22 smaller grants totalling £192,000 for Air Ambulances and similar services (total £1,130,250) Hospices – 239 hospice services received grants totalling £600,000 Religious buildings – 1 grant totalling £10,000 Emergency grants – 3 grants totalling £95,000 Small grants – Appendix D (pages 43 & 44) lists additional grants in the above policy areas of less than £10,000, totalling £161,650. These include 31 minor grants, one medical research grant, which was matched by a grant from the Masonic Samaritan Fund, three grants for religious buildings and 47 small grants made in conjunction with nine Provincial Grand Lodges through the Matched Funding Scheme.
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
Highlights of the Year — Non-Masonic Charities • • • •
The Charity continued to work more closely with the Masonic Samaritan Fund and made a number of joint medical research grants, the largest of which was a joint grant of £200,000 to Papworth Hospital Charity for heart research. Continuing support for disabled people was evidenced by major grants of £75,000 for the Riding for the Disabled Association, £50,000 for Blind Veterans UK and £45,000 for Treloar. The annual grants made to hospices since 1984 reached a total of over £10 million. £192,000 was again donated to Air Ambulances and similar rescue services with the help of Provincial Grand Lodges.
Relief Chest Scheme — Transforming Masonic Charitable Giving The Relief Chest Scheme was introduced in 1986 and offers individual Relief Chests, which can be used to accumulate funds for charitable purposes by Lodges, Chapters, Provinces and other recognised Masonic organisations. These funds are held by The Grand Charity in a restricted fund. A donation will be made from a Relief Chest only at the request of the Relief Chest holder to a charity or organisation recognised as charitable, or for an individual in distress. In addition, The Grand Charity reclaims eligible tax relief under Gift Aid and invests funds at a favourable rate of interest. Costs relating to the operation of the Scheme are borne by the General Unrestricted Fund to assist the Chest holders with their charitable activities. We aim to drive further delivery of our services in an efficient manner, and keeping our costs under careful control. The services of the Relief Chest Scheme, which assist donors to give to both Masonic and nonMasonic charitable activities efficiently, contribute to the public benefit by creating value for other charities and extend the Scheme’s positive impact. Highlights and future plans are set out in the following sections of this report.
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
In the year ended 30 November 2013, activity in the Relief Chest Scheme included: • • • • •
Number of Relief Chests Average number of monthly donations into the Scheme Average number of monthly tax reclaims Average number of monthly payments from the Scheme Number of new Relief Chests opened during the year
2013 4,498 31,826 24,367 399 157
2012 4,479 31,110 24,220 388 143
Relief Chest holders utilised the Scheme by requesting charitable donations as follows.
The Grand Charity (General Fund) The Royal Masonic Trust for Girls and Boys The Royal Masonic Benevolent Institution The Masonic Samaritan Fund Other Masonic benevolent funds
2013 £000 1,742.9 219.4 923.4 466.8 631.2
2012 £000 2,744.8 444.8 1,188.8 370.9 933.9
Non-Masonic charities
1,626.2
2,506.8
Total
5,609.9
8,190.0
Highlights of the year — Relief Chest Scheme •
Introduction of the facility for online sponsorship fundraising.
•
Development of online direct debit submission form (i.e. paperless direct debits).
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THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
OTHER PRINCIPAL ACTIVITIES IN THE YEAR As part of the Charity’s continuing drive to increase its efficiency, raise awareness of its activities and provide enhanced facilities for the benefit of the other Central Masonic Charities, the following activities have been undertaken during the year. Communications and PR Activities • The Grand Charity was successful in generating greater press and PR activities during the year. The Provincial Grand Almoner of Gloucestershire was interviewed live on BBC Radio Gloucestershire in April 2013. He spoke about being a Freemason as well as his work as a Provincial Grand Almoner and the charitable support of The Freemasons’ Grand Charity. There was also in interview with him that was featured in the Western Daily Press. Other regional and national media coverage referred to grants from The Grand Charity, in particular those to the Rainbow Trust Children's Charity and Spinal Research UK. • The Grand Charity’s social media presence continued to grow promoting the Charity across the world to thousands of individuals using Twitter and Facebook. The Charity’s Facebook page currently features more than 5,200 “likes”, akin to votes of approval from more than 5,200 supporters. The Twitter page has also promoted the Charity successfully to more than 2,000 followers, many of whom have then shared the information through their own social network. • Currently, more than 1,500 people receive The Grand Charity’s e-news updates. This utilises a new system that was implemented last year, which enables better audience monitoring and subscriber engagement. • During 2013, more than 41,000 people visited The Grand Charity’s website and looked at nearly 200,000 pages while they were there. The most viewed pages related to non-Masonic grants, while thousands of people also read about Masonic Relief Grants, their eligibility criteria and how to apply. • A General Meeting of the Charity took place in Berkshire during 2013. The event was well attended by members and their guests, who were able to learn more about the work of the Charity and its support for people in need. Central Masonic Charities Co-operation The four main Masonic Charities continue to work together to improve their cost effectiveness and service to the Craft. •
•
Freemasonry Cares: The Grand Charity continues to lead on the day-to-day management of Freemasonry Cares, a joint communications initiative to raise awareness amongst potential beneficiaries of the financial, healthcare and family support available from the four Central Masonic Charities. During the year around 3,000 enquiries were dealt with by the confidential central enquiry service which operates as part of the initiative. Regional Meetings: Through the Freemasonry Cares team, The Grand Charity has taken on the responsibility for administering regular regional meetings of Metropolitan and Provincial Grand Almoners. The meetings are an opportunity for Almoners and the Charities to meet and discuss issues affecting their work and the associated policies and support.
13
THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
•
• •
Lodge Almoners’ Handbook and Almoners Training Package: Supported by Freemasonry Cares and The Grand Charity, two working Groups formed of Provincial Grand Almoners are currently reviewing the Lodge Almoners Handbook and Almoners Training Package with a view to issuing updated versions in 2014. Data Protection Guidance: On behalf of the four main Masonic Charities, a guide has been produced setting out the core aspects of data protection legislation and the ways in which this can relate to the role of Almoners. In line with the Presidents’ Review, the Central Masonic Charities (CMC) are continuing to explore new working arrangements to align more closely their financial and grant-making administrations. Significant progress has been made and this process will continue throughout the coming year.
IT Developments Relief Chest Scheme In addition to the IT developments mentioned above, the Relief Chest Scheme developed, tested and successfully implemented the charities’ online gift aid reclaim software as required by HMRC. The development and upgrade of the database progressed as planned during the year and will: • • • • •
reduce system costs by eliminating duplication (e.g. the development of an application to receive data relating to online direct debit submissions and other online donations) improve efficiency by reducing duplicated data entry improve decision-making by providing a consolidated view of information across multiple activities, departments and organisations support the CMCs to work more closely together with the provision of shared information enable a cross-organisational view of Masonic fund-raising activities
Masonic Relief Grants (MRG) The Electronic Document Records Management System (EDRMS) has now been fully integrated within the MRG team. This allows the caseworkers to have immediate, electronic access to all case papers and will, in time, reduce the amount of paperwork stored within the office. All new cases are now being processed electronically with existing beneficiaries being transferred onto the system as their cases are reviewed. All applications for Masonic Relief Grants are now assessed by Committee members electronically prior to ratifying their decisions at meetings as the members can access the case papers stored in a secure area within The Grand Charity’s website. The members also use tablets/laptops to view case papers during the course of meetings, which negates the requirement to produce and despatch large amounts of documentation from the office and removes the risk of data protection breaches inherent in the transportation of such documentation. Other Following the drive to generate efficiencies and cost savings over the year, the Charity upgraded its core collection and payment systems.
14
THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
FUTURE PLANS Plans for the coming year include the following. Masonic Relief Grants Programme The programme will continue to offer support to eligible Masons and their dependants in financial distress. Non-Masonic Grants Programme The Charity will continue to ensure that the programme is run in accordance with best practice and will distribute grants to a wide range of charities carrying out projects across England and Wales. The Charity will continue to work closely with the Masonic Samaritan Fund in identifying and funding medical research grants. Hospices and Air Ambulance trusts, or similar rescue services, will be supported for a further year with many donations being distributed via Provincial Grand Lodges. Relief Chest Scheme The Scheme’s services will be extended to all Provinces that commence their fund-raising for the four Central Masonic Charity Festivals after 1 January 2015. The Scheme is confident that the development work and other necessary infrastructure will be in place by the end of 2014 to ensure a smooth transition. During the summer of 2014, the online fundraising service, currently offered only to Festival Provinces, will be reviewed with a view to extending the facility to other Relief Chest holders. A new Scheme, offering individual Relief Chests (charity accounts) to members of the Craft, is to be ‘piloted’ and various other initiatives to improve work flow and add digital tools to streamline processes will be investigated. Communications and PR Activities The creation of online video footage and case studies about the work of the Charity have met with interest and will be enhanced. A PR campaign will be carried out to celebrate the announcement that the support given annually since 1984 for hospices services has now exceeded £10.5 million. Charity Co-operation Following the completion of the roll out in 2012, The Grand Charity continues to support Freemasonry Cares. During 2014, the initiative will organise and run the biennial Conference for Metropolitan and Provincial Grand Almoners. The event is a key part of the support and training provided to Almoners.
15
THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
FINANCIAL REVIEW AND RESULTS FOR THE YEAR Unrestricted fund Total income for the year was £6,016,900 (2012: £7,669,100), comprising £3,820,100 from the annual contributions from Lodges (2012: £3,711,100); and £2,058,500 from Festivals, donations and legacies (2012: £3,811,900). Income from Festivals is directly affected by the varying number of members in Provinces, as well as the stage at which those collecting for Festivals have reached in their appeal (Festival periods usually last for about five years). The unrestricted funds increased, primarily as a result of investment gains of £3,464,600. The “net movement in funds” was £1,587,800 (2012: £180,000). The full accounts are on pages 22 to 30. Total charitable expenditure for the year was £6,718,400 (2012: £7,847,200). Of this, £3,581,700 was distributed as Masonic grants (2012: £4,602,000). In 2013, as explained on page 8, the Masonic Relief Grants Committee decided that the guidelines used to calculate grants should be linked to an independent and scientifically evidenced standard in order to provide a definition of ‘need’ when deciding on the level of support available. A total of £2,444,900 was distributed to non-Masonic causes (2012: £2,525,000). Details of all grant expenditure are provided in Notes 4 & 5 on page 27 and in Appendix D. Restricted funds (Relief Chest Scheme and Transferred Beneficiaries Fund) Relief Chest Scheme Income from donations, including Gift Aid tax relief, was £7,246,200 (2012: £7,657,700). Investment income was £129,300 (2011: £228,800); the Scheme earned a competitive rate as a result of efficient cash flow and treasury management. The Grand Charity’s policy when managing Relief Chest funds is to provide a high degree of security, diversity and liquidity. Total grant expenditure from the Scheme was £5,609,900 (2012: £8,190,000). Transferred Beneficiaries Fund (TBF) Investment income for the TBF was £267,700 (2012: 279,200). Total charitable support expenditure from the fund was £433,100 (2012: £502,500). The number of beneficiaries in December 2013 was 388 (2012: 458). Support costs attributable to the Relief Chest Scheme, including investment fees, are borne by the General Unrestricted Fund as part of the service provided by the Charity. Costs attributable to the Scheme during the year were £625,900. Included in this total are costs for IT development, support and maintenance in relation to the Central Masonic Charities’ donations systems. The fund had to incur additional IT costs during the year. This was to meet the HMRC requirement for submission of gift aid tax reclaims (Charities online). The Charity has taken measures to manage an efficient cost base in the context of increased demand. Through use of the Scheme, individual Relief Chest holders benefit from ease of administration and avoid incurring associated costs, which in aggregate would exceed significantly the costs of providing the services centrally. The Scheme provides vital support to Provinces in Festival and other appeals, enabling them to reach their fundraising targets efficiently; confident in the knowledge that all statutory compliance and administration requirements are met.
16
THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
Support costs attributable to the TBF are included as part of the MRG charitable expenditure – Note 4. As a result, no administration costs have been borne by the TBF, except investment management fees. The General Unrestricted Fund does not make a direct claim on this Fund for the recovery of costs. The Charity has taken measures to manage an efficient cost base in the context of increased demand. Total funds as at 30 November 2013 £000 Unrestricted Funds - General Fund Restricted Funds - Relief Chest Fund - Transferred Beneficiaries Fund
29,950.5 26,102.1 8,437.2 64,489.8
17
THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
FINANCIAL MANAGEMENT POLICIES Reserves The Charity’s reserves policy is to maintain an adequate level to support its activities, taking into account the risks to which it is exposed and existing and projected levels of income and expenditure. The trustees have taken into account expected shortfalls in voluntary income due to the impact of declining Masonic membership, the size of Provinces running Festivals and draw down requirements. During the year, the Charity’s expenditure exceeded its income and forecasts indicate deficits at operating level. The trustees recognise that the Charity’s expenditure pattern over a number of years has established an expectation amongst its members and many of its grant recipients, both Masonic and non-Masonic. The Charity continues to try and increase awareness amongst those eligible to apply and it remains committed to its programme of non-Masonic grantgiving. The administration of the Relief Chest Scheme and the innovative development programmes for the benefit of the Central Masonic Charities and other recognised Masonic orders are equally important functions of the Charity, which require additional resources. Consideration will be given to extending the range of services and the assistance offered. The unrestricted free reserves at 30 November 2013 amounted to £29,950,500; an increase on the balance at 30 November 2012 (£28,362,700). Although, reserves have increased, the Charity continues to take a cautious approach in the current economic conditions, short to medium term financial forecasts and future expectations of the Craft. These reserves are held in the form of investments, cash and cash equivalents in accordance with the Charity’s Statement of Investment Policy. At this time, the Council considers that the Charity carries appropriate reserves to secure the continuation of its core activities over a reasonable period. Investment policy Unrestricted fund The Grand Charity’s Statement of Investment Policy is centred on an absolute return strategy, which seeks to maintain (over a three to five-year period) the value of the initial capital sum and a return of RPI, plus 4% per annum net of all expenses. The appetite for risk in achieving these investment objectives is categorised as low to medium. The investment sub-committee reviews the investment fund managers’ performance on a quarterly basis in conjunction with the Joint Charities Investment Group. The Group was set up by the Central Masonic Charities as a joint endeavour to monitor, assess and make recommendations to their respective trustees on the performance of specific investment managers that all four Central Masonic Charities have agreed to employ. The investment managers engaged during the reporting year are listed on page four of this report. The trustees have at all times acted in accordance with the trustees’ duties in relation to investments under the Trustees Act 2000. Relief Chest Scheme restricted fund The Charity’s aim when investing Relief Chest funds is to maintain the capital and generate a reasonable level of income by utilising the services of Royal London Cash Management Ltd (RLCM), a qualified financial expert regulated by the Financial Services Authority that provides specialist cash management services. The Charity’s position on risk is to consider only low risk investments such as treasury bills, deposits with approved banks, certificates of deposit by approved banks and other cash related products. 18
THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
Institutions where cash is placed need to maintain a minimum long-term credit rating of AAfrom Standard & Poor’s Ratings Services, with the exception of Barclays, HSBC, Lloyds and RBS, which need to maintain a long-term credit rating of A. Transferred Beneficiaries restricted fund The aim is to have a balanced investment objective between growth and income, reflecting the strategic and tactical requirements of this fund at moderate risk. The portfolio is managed by Merrill Lynch International Bank Ltd. Performance Unrestricted fund Fulcrum Asset Management LLP - As at 30 November 2013, the value of the portfolio was £15,475,912, giving a total net return of +11.6% over the previous twelve months. The return since inception in May 2010 to 30 November 2013 is +23.2%. Waverton Investment Management Ltd - As at 30 November 2013, the value of the portfolio was £5,541,473, giving a total net return of +6.57% since Inception in May 2013. Sarasin & Partners LLP - As at 30 November 2013, the value of the portfolio was £5,267,094, giving a total net return of -1.7% since inception in May 2013. Ruffer LLP - As at 30 November 2013, the value of the portfolio was £2,606,617, giving a total net return of -0.2% since inception in May 2013. The Charity considers these returns to be in line with expectations, given prevailing economic conditions and the timescale over which performance is judged. In addition, the investment managers have met the mandated loss tolerance at all times and the portfolio’s volatility has been well contained. Restricted funds Relief Chest Fund: The cash is managed within segregated portfolios and is invested in a range of money market deposits and certificates of deposit with highly rated banks. The majority of the investments are kept in short maturities, but where appropriate, a proportion of the funds are invested longer to take advantage of the positive yield curve. For the year ended 30 November 2013, the investment return on the cash was 0.41% after fees. This return compares to an average Bank Rate over the period of 0.50% and a benchmark return of 0.40% (Seven Day London Interbank Bid Rate). Transferred Beneficiaries Fund: Merrill Lynch: As at 30 November 2013, the value of the portfolio was £8,314,513, giving a total net return of 1.52%. The return since inception in August 2006 to 30 November 2013 is 36.6%. A detailed breakdown of investments and their movements during the year is provided in Notes 11 & 12 on page 29 of the Statement of Financial Activities.
19
THE FREEMASONS’ GRAND CHARITY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 30 NOVEMBER 2013
STATEMENT OF TRUSTEES' RESPONSIBILITIES The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its net incoming/outgoing resources for that period. In preparing these financial statements, the trustees are required to: • • • •
select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.
The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and 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 Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide reasonable assurance that: • • • •
the Charity is operating efficiently and effectively. all assets are safeguarded against unauthorised use or disposition and are properly applied. proper records are maintained and financial information used within The Grand Charity, or for publication, is reliable. the Charity complies with relevant laws and regulations.
Internal controls over all forms of commitment and expenditure continue to be refined to improve efficiency. Processes are in place to ensure that performance is monitored and that appropriate management information is prepared and reviewed regularly by both the executive management and the Council. The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include: • • • •
a strategic plan and annual budget approved by the trustees. regular consideration by the trustees of financial results, variances from budgets, nonfinancial performance indicators and benchmarking reviews. delegation of day-to-day management authority and segregation of duties. identification and management of risks.
For and on behalf of the trustees [signed] Richard M. Hone, QC President of the Grand Charity 16 April 2014 20
THE FREEMASONS’ GRAND CHARITY INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE COUNCIL OF THE GRAND CHARITY
We have audited the financial statements of The Grand Charity for the year ended 30 November 2013 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the related notes numbered 1 to 16. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). This report is made solely to the charities trustees, as a body, in accordance with section 154 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. Respective responsibilities of trustees and auditor As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's Ethical Standards for Auditors. Scope of the audit of the financial statements An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the charity’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the Trustees’ Annual Report and any other surround information to identify material inconsistencies with the audited financial statements and to identify any information that is apparently materially incorrect based on, or materially inconsistent with, the knowledge acquired by us in the course of performing the audit. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report. Opinion on financial statements In our opinion the financial statements: • • •
give a true and fair view of the state of the charity’s affairs as at 30 November 2013 and of its incoming resources and application of resources for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance with the requirements of the Charities Act 2011.
Matters on which we are required to report by exception We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion: • • • •
the information given in the Trustees Annual Report is inconsistent in any material respect with the financial statements; or sufficient accounting records have not been kept; or the financial statements are not in agreement with the accounting records and returns; or we have not received all the information and explanations we require for our audit.
Crowe Clark Whitehill LLP Statutory Auditor London 29 April 2014 Crowe Clark Whitehill LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
21
THE FREEMASONS’ GRAND CHARITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2013
Note
INCOMING RESOURCES FROM GENERATED FUNDS Annual Contributions from Lodges Festivals, donations & legacies Investment income Total Incoming resources
RESOURCES EXPENDED Cost of generating funds Contributions, donations & legacies Investment management fees
Charitable support activities Masonic Grants Non-Masonic Grants Relief Chest Scheme Cost of grant-making Governance costs Total resources expended
Unrestricted Fund £000
Total 2013 £000
Total 2012 £000
7,246.2 129.3 7,375.5
267.7 267.7
3,820.1 9,304.7 535.3 13,660.1
3,711.1 11,469.6 654.1 15,834.8
294.8 159.7 454.5
27.1 27.1
26.1 26.1
294.8 212.9 507.7
280.8 208.2 489.0
4 5 6
4,020.2 2,698.2 6,718.4
6,208.7 6,208.7
433.1 433.1
4,453.3 2,698.2 6,208.7 13,360.2
5,561.7 2,788.0 8,796.8 17,146.5
7
94.9 7,267.8
6,235.8
459.2
94.9 13,962.8
66.9 17,702.4
(1,250.9)
1,139.7
(191.5)
(302.7)
(1,867.6)
(625.9)
625.9
(1,876.8)
1,765.6
3
8
Net incoming/(outgoing) resources before gains on investments Gains/(Losses) on investments
Transferred Beneficiaries Restricted Fund £000
3,820.1 2,058.5 138.3 6,016.9
1 2
Net (outgoing)/incoming resources – before inter-fund transfers Transfer – restricted funds expenses
Relief Chest Restricted Fund £000
10
3,464.6
-
-
-
-
(191.5)
(302.7)
(1,867.6)
(111.1)
3,353.5
1,882.4
(302.6)
3,050.8
14.8
Net movement in funds
1,587.8
1,765.6
Balances brought forward 1 December 2012
28,362.7
24,336.5
8,739.8
61,439.0
61,424.2
Balances at 30 November 2013 carried forward
29,950.5
26,102.1
8,437.2
64,489.8
61,439.0
22
THE FREEMASONS’ GRAND CHARITY BALANCE SHEET AS AT 30 NOVEMBER 2013
Note
Unrestricted Fund £000
Relief Chest Restricted Fund £000
Transferred Beneficiaries Restricted Fund £000
Total 2013 £000
Total 2012 £000
28,858.8 28,858.8
-
8,314.5 8,314.5
37,173.3 37,173.3
36,519.4 36,519.4
18.7 104.8 6.3 2,421.5
6.5 22,928.0 3,171.4
109.8 12.9
135.0 104.8 6.3 22,928.0 5,605.8
128.5 73.8 751.1 22,859.2 2,822.5
2,551.3
26,105.9
122.7
28,779.9
26,635.1
1,269.6
3.8
-
1,273.4
1,485.5
1,281.7
26,102.1
122.7
27,506.5
25,149.6
190.0
-
-
190.0
230.0
29,950.5
26,102.1
8,437.2
64,489.8
61,439.0
29,950.5 29,950.5
-
-
29,950.5 29,950.5
28,362.7 28,362.7
29,950.5
26,102.1 26,102.1
8,437.2 8,437.2
26,102.1 8,437.2 64,489.8
24,336.5 8,739.8 61,439.0
Fixed Assets Investments at market value
11
Current Assets Accrued income Other debtors and prepayments Legacies receivable Term deposits & short term investments Cash at bank and in hand Creditors – amounts falling due within one year Creditors Net Current Assets Creditors – amounts falling due after one year Grants NET ASSETS Unrestricted Funds General Fund Restricted Funds Relief Chest Fund Transferred Beneficiaries Fund TOTAL FUNDS
14
Approved by the Council on 16 April 2014 and signed on its behalf by
Richard M. Hone, QC, President
Roderic W. Mitchell, Treasurer
Nigel J.C. Buchanan, CVO, Chairman of the Finance Committee
23
THE FREEMASONS’ GRAND CHARITY CASH FLOW STATEMENT FOR THE YEAR ENDED 30 NOVEMBER 2013
Note
Total
Total
2013
2012
£000
£000
(382.8)
(2,933.6)
535.3
654.1
(30,754.0)
(18,441.5)
33,453.6
18,556.1
2,699.6
114.6
(68.8)
279.1
(68.8)
279.1
2,783.3
(1,885.8)
Operating Activities Net cash (outflow) from Operating Activities
A
Cash inflow from returns on investments
Capital expenditure and financial investments Purchases of investments Sales of investments Net cash inflow/(outflow) from investing activities
Management of Liquid resources (Increase) / decrease in term deposits Relief Chest Fund Net cash (outflow) from management of liquid resources
Increase / (decrease) in cash in the year
B
Notes on the cash flow statement A. Reconciliation of Net Movement in Funds to Net cash outflow from Operating Activities Net movement in funds
3,050.8
14.8
(3,353.5)
(1,882.4)
Investment income
(535.3)
(654.1)
Decrease in creditors
(252.1)
(247.4)
707.3
(164.5)
(382.8)
(2,933.6)
(Gains)/Losses on investments
Increase in debtors Net cash outflow from Operating Activities
B. Reconciliation of Net cash flow to changes in cash and term deposits and short term investments
Cash at bank and in hand Term deposits and short term investments
24
At
Changes
At
30 November
in the
30 November
2012
Year
2013
£000
£000
£000
2,822.5
2,783.3
5,605.8
22,859.2
68.8
22,928.0
25,681.7
2,852.1
28,533.8
THE FREEMASONS’ GRAND CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2013 ACCOUNTING POLICIES These financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and in accordance with applicable accounting standards, and comply with the current Statement of Recommended Practice “Accounting and Reporting by Charities” (the Charities SORP) issued in March 2005 and with the accounting provisions of the Charities Act 2011. a) Fund structure i. Unrestricted funds comprise those funds, which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds may include designated funds where the trustees, at their discretion, have created a fund for a specific purpose or project. ii. Restricted funds are funds that are used in accordance with specific restrictions imposed by the donor (Relief Chest holders determine the beneficiaries) or trust deed (Transferred Beneficiaries Fund, which makes welfare grants to former annuitants of the RMBI). b) Incoming resources Income from fixed interest securities and deposits is accounted for on an accruals basis. Legacies are included when The Grand Charity has established legal entitlement and the amount can be determined with reasonable certainty. All other income is accounted for when received by The Grand Charity. c) Costs of generating funds The costs of generating funds consist of investment management fees and apportionment of support costs. d) Resources expended i. All expenditure is accounted for on an accruals basis. Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the Charity to the expenditure. ii. Overhead and support costs have been allocated between cost of generating funds and charitable activities. Salary costs are apportioned by estimated time and staff allocation on each activity. Other costs are apportioned on a time basis, usage or volume as may be appropriate to each individual cost. iii. Grants are charged to the Statement of Financial Activities when allocations are approved by the trustees and promised to the recipient, less any awards cancelled or refunded. Grants which are awarded subject to conditions are included as expenditure at the point at which the trustees agree that they no longer have control over the fulfilment of the conditions. iv. Relief Chest Scheme payments are made at the discretion of the Chest holders. Beneficiaries of these payments are identified and requested by the Chest holder. v. All payments to the Transferred Beneficiaries are charged in the accounting year in which payments are due. vi. Governance costs are those arising from constitutional and statutory compliance requirements. e) Investments Investments that are daily priced are included in the accounts at their market values as at the balance sheet date. Other investments that are not priced daily are included in the accounts at values based on the latest available prices. The Statement of Financial Activities includes the realised and unrealised gains and losses arising on disposals and revaluation throughout the year. f) Tangible fixed assets Individual Assets above £50,000 are capitalised in the year of expenditure. g) Depreciation Depreciation is provided to write off the cost, less estimated residual values, of all office equipment on a straight-line basis. The Grand Charity currently has no tangible fixed assets. h) Taxation No provision is made for Corporation Tax as The Grand Charity is able to take advantage of the exemption from taxes on income and capital gains available to charities. i) Pensions Contributions to the multi-employer defined benefit scheme, which are accounted for under FRS 17 as if it were a defined contribution scheme, and to the defined contribution scheme, are accounted for in the period to which the contributions relate.
25
THE FREEMASONS’ GRAND CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2013
1
VOLUNTARY INCOME
Donations to Relief Chest Fund Current & future Festivals Other donations Legacies Total
2
Relief Chest Fund £000
Transferred Beneficiaries Fund £000
Total 2013 £000
Total 2012 £000
1,939.4 90.6 28.5 2,058.5
7,246.2 7,246.2
-
7,246.2 1,939.4 90.6 28.5 9,304.7
7,652.2 3,382.1 104.0 331.3 11,469.6
Unrestricted Fund £000
Relief Chest Fund £000
Transferred Beneficiaries Fund £000
Total 2013 £000
Total 2012 £000
11.7 16.7
-
262.0 -
273.7 16.7
290.2 72.9
48.3 46.6 15.0 138.3
129.3 129.3
5.7 267.7
48.3 46.6 150.0 535.3
2.8 20.5 267.7 654.1
Unrestricted Fund £000
Relief Chest Fund £000
Transferred Beneficiaries Fund £000
Total 2013 £000
Total 2012 £000
294.8
-
-
294.8
280.8
159.7 454.5
27.1 27.1
26.1 26.1
212.9 507.7
208.2 489.0
INVESTMENT INCOME
Bonds/Gilts UK Overseas Listed Securities UK Overseas Other (including interest) Total
3
Unrestricted Fund £000
COST OF GENERATING FUNDS
Cost of generating voluntary income (details Note 8) Investment management fees Total
26
THE FREEMASONS’ GRAND CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2013
4
Unrestricted Fund £000
Relief Chest Fund £000
Transferred Beneficiaries Fund £000
Total 2013 £000
Total 2012 £000
Masonic Relief Grants Other (RMBI)
3,536.0 45.7 3,581.7
-
433.1 433.1
3,969.1 45.7 4,014.8
5,060.1 44.4 5,104.5
Support costs (details, Note 8) Total
438.5 4,020.2
-
433.1
438.5 4,453.3
457.2 5,561.7
Masonic Grants
The support costs of the Transferred Beneficiaries Fund are included as part of the Masonic Relief Grant charitable expenditure. As a result, no administration costs have been borne by the Transferred Beneficiaries Fund except investment management fees. The General Unrestricted Fund does not make a direct claim on this Fund for the recovery of costs. 5
Non-Masonic Grants (listed in full in Appendices A to D)
Medical research Youth opportunities Vulnerable people & Air Ambulances Hospices Emergency grants Grants under £10,000 (including Matched Funding)
Support costs (details, Note 8) Total
6
Relief Chest Fund £000
Transferred Beneficiaries Fund £000
Total 2013 £000
Total 2012 £000
336.0 112.0 1,130.2
-
-
336.0 112.0 1,130.2
195.0 566.0 974.0
600.0 95.0 171.7
-
-
600.0 95.0 171.7
600.0 30.0 160.0
2,444.9
-
-
2,444.9
2,525.0
253.3 2,698.2
-
-
253.3 2,698.2
263.0 2,788.0
Unrestricted Fund £000
Relief Chest Fund £000
Transferred Beneficiaries Fund £000
Total 2013 £000
Total 2012 £000
-
5,609.9 598.8 6,208.7
-
5,609.9 598.8 6,208.7
8,190.0 606.8 8,796.8
Unrestricted Fund £000
Relief Chest Fund £000
Transferred Beneficiaries Fund £000
Total 2013 £000
Total 2012 £000
11.4
-
-
11.4
15.0
20.9 4.0 41.9 16.7 94.9
-
-
20.9 4.0 41.9 16.7 94.9
20.4 4.3 27.2 66.9
Relief Chest Scheme
Payments (donations) Support costs (details, Note 8) Total
7
Unrestricted Fund £000
Governance costs Trustees’ expenses Auditor: Remuneration Other Other professional fees Council meetings Total
27
THE FREEMASONS’ GRAND CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2013
8
Analysis of costs
Generating Voluntary Income £000
Masonic Relief Grants £000
NonMasonic Grants £000
Relief Chest Fund £000
Total 2013 £000
Total 2012 £000
168.2 5.5 10.4 17.9 2.4 61.0 5.9 23.5 294.8
357.4 7.8 15.8 9.1 1.5 23.4 23.5 438.5
203.8 0.8 9.3 11.7 1.5 2.7 23.5 253.3
415.4 0.9 41.2 99.7 15.4 2.7 23.5 598.8
1,144.8 15.0 76.7 138.4 20.8 61.0 34.7 94.0 1,585.4
1,107.4 7.7 92.9 162.8 25.6 51.8 63.2 96.4 1,607.8
Staff Travelling Office services Information technology General expenses Marketing & communications Joint Charities Premises & Insurance Total
The support costs attributable to the Relief Chest Fund have been reimbursed by a transfer from the Charity’s unrestricted funds. As a result, no administration costs have been borne by the individual Relief Chest holders. The total for the year of £625,900 includes investment management fees of £27,100. Information Technology costs include a significant amount incurred in supporting Provincial Festival Chests raising funds for the Central Masonic Charities. Information Technology costs also include development, support and maintenance of Relief Chest systems and the Central Masonic Charities’ donation management systems.
9
ANALYSIS OF STAFF AND TRUSTEE COSTS
Direct Costs: Wages / Salaries Social Security costs Pension and other costs (details in Note 16) Indirect Costs
Total 2013 £000
Total 2012 £000
825.2 85.3 164.5 69.8 1,144.8
837.0 88.1 140.6 41.7 1,107.4
Indirect costs consist of medical & dental insurance, training, life assurance, recruitment and temporary staff. There were two employees who earned more than £60,000. One whose remuneration fell within £70,000 to £80,000 band is not a member of a Grand Charity pension scheme (2012: one employee was within £70,000 to £80,000 band) and one whose remuneration fell within the £110,000 to £120,000 band who was a member of the Defined Benefits Scheme (2012: one employee was within £100,000 to £110,000). The full time equivalent average number of paid employees during the year analysed by function was:-
Support Fundraising and publicity
2013 No.
2012 No.
23 2 25
24 2 26
Members of the Council (the trustees) are not remunerated. A total of 19 members of the Council (2012: 21) were reimbursed expenses during the year as follows.
Travelling Subsistence
28
Total 2013 £000
Total 2012 £000
8.7 2.7 11.4
11.4 3.6 15.0
THE FREEMASONS’ GRAND CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2013 10
INVESTMENTS Unrestricted 2013 2012 £000 £000
11
Restricted Fund (TBF) 2013 2012 £000 £000
Investments Market Value 30 November 2012
27,935.6
26,459.1
8,583.8
8,292.5
New money invested Reinvested income Amounts withdrawn Management fees / charges Increase / (Decrease) in value of investment Market Value 30 November 2013
123.4 (2,515.2) (149.6) 3,464.6 28,858.8
119.9 (138.4) 1,495.0 27,935.6
267.4 (400.0) (25.6) (111.1) 8,314.5
304.4 (375.0) (25.5) 387.4 8,583.8
Historical cost as at 30 November 2013
25,182.6
24,578.8
6,758.5
6,758.5
COMPONENTS OF INVESTMENT Represented by
Unrestricted 2013 2012 £000 £000
Bonds/Gilts UK Overseas Listed Securities UK Overseas *Other Investments Cash held within the investment portfolio Market Value 30 November 2013
410.1 2,798.3
855.5 4,560.2
4,967.2 9,747.6 8,443.2 2,492.4 28,858.8
577.1 11,201.5 6,593.4 4,147.9 27,935.6
Restricted Fund (TBF) 2013 2012 £000 £000 7,115,5 1,199.0 8,314.5
7,226.6 1,357.2 8,583.8
*These are alternative investments other than the traditional asset classes of either gilts/bonds, listed securities/stocks, cash or property and are in accordance with the investment policy adopted by the Charity. The investments are intended to collectively provide for a consistent, low volatility absolute return irrespective of broader market conditions and independent of the price movements in traditional asset classes. Valuations for these investments are provided on either a daily, weekly or monthly basis. As at 30 November 2013, the Charity had open forward exchange contracts to sell the following: 58,600 Euros with a sterling value of £49,679.20. The settlement date for this contract was 14 February 2014. 47,610,000 Yen with a sterling value of £299,410.10. The settlement date for this contract was 16 December 2013. 168,222 Dollars with a sterling value of £104,686.62. The settlement date for this contract was 16 January 2014. Forward currency contracts may be used for hedging purposes in order to protect investments in the portfolio, which are denominated in foreign currencies against adverse exchange rate fluctuations. 12
RELIEF CHEST FUND Relief Chest assets are held in cash deposit bank accounts using the criteria of protection of capital, enhanced returns and liquidity of capital deposits. Tax repayments (Gift Aid) are included with donations to Relief Chests in the Statement of Financial Activities. The support costs attributable to the Relief Chest Scheme, including investment fees, have been borne by the General Unrestricted Fund as part of the service offered. As a result, no administration costs were charged to individual Chest holders. Costs attributable to the Scheme during the year amounted to £625,900. The funds in the Relief Chest are held by The Grand Charity and are disbursed only at the request of Relief Chest holders. These disbursements can only be made for charitable purposes recognised by the Charity Commission as ‘charitable’. Donations can be made to any Masonic or non-Masonic charity or to an individual in financial distress.
29
THE FREEMASONS’ GRAND CHARITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2013 13 CREDITORS – AMOUNTS FALLING DUE WITHIN ONE YEAR
Unrestricted Fund £000 1,083.5 35.4 9.7 141.0 1,269.6
Grants Other Creditors Amounts due to United Grand Lodge of England Accruals Total
14
Relief Chest Fund £000 3.8 3.8
Total 2013 £000 1,083.5 39.2 9.7 141.0 1,273.4
Total 2012 £000 1,283.9 82.2 23.0 96.4 1,485.5
INDEMNITY INSURANCE The Grand Charity is covered for loss arising from neglect or default of employees, trustees or agents.
15
RELATED PARTIES During the year, The Grand Charity paid £4,416.48 for internal audit services provided by Chantrey Vellacott DFK, a firm in which Ian B. Johnson is a partner.
16
PENSIONS The Grand Charity is one of the contributors to the defined benefits of the Staff Pension and Life Assurance Scheme of the Grand Lodge. Contributions are paid at a rate set by the Scheme Actuary and advised to the Charity via the Principal Employer. Because this is a multi-employer scheme it is not possible to identify separate assets attributable to the employees of The Grand Charity. In accordance with FRS17 the Scheme is therefore accounted for as a defined contribution scheme and contributions are accounted for in the period to which they relate. The FRS17 actuarial valuation as at 31 December 2013 showed a decrease in the deficit from £4,307,000 to £2,643,000. Total contribution rate as at 30 November 2013 is 40% (2012: 40%) of pensionable pay, 8% (2012: 8%) to be paid by the employees and 32% (2012: 32%) by the employer. The Charity also pays an additional monthly contribution of £8,900. The Scheme currently has 37 active members of whom only three are employees of the Charity. The Charity also participates in the United Grand Lodge Defined Contribution Pension Scheme. Employer Contributions to this Scheme in the year totalled £21,719 (2012: £23,627). There are no outstanding contributions at the year-end.
30
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES - 2013 APPENDIX A
Grants of £10,000 and above
£
Medical Research - £336,000 (5 grants)
50,000
The Cambridge Foundation to fund research into multiple sclerosis
15,000
Imperial College to fund research into liver failure
150,000
Institute of Cancer Research to fund the Tumour Profiling Unit
100,000
Papworth Hospital Charity to fund heart research
21,000
Tommy’s to fund research into Foetal growth restrictions
336,000
Medical Research TOTAL
£
Youth Opportunities - £112,000 (5 grants)
30,000
Army Cadet Force - Outreach to fund the cost of running Outreach courses for disadvantaged children Canterbury Cathedral Trust to fund a stonemasonry apprentice
22,000 20,000 20,000
Happy Days Children’s Charity to fund day trips for children with special needs who are disadvantaged by socio-economic conditions Marine Society and Sea Cadets to fund a bursary scheme
20,000
The Conservation Volunteers to fund training for young people
112,000
Youth Opportunities TOTAL
31
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES - 2013 APPENDIX A - continued Grants of £10,000 and above – continued £
Vulnerable People - £938,250 (20 grants) plus £192,000 Air Ambulances and similar rescue services (22 grants)
35,000
Aspire to fund an assistive technology programme
32,000
Beanstalk to fund the provision of literacy support to children in care in Manchester
50,000
Blind Veterans UK to fund a capital development project
50,000
British Red Cross to fund an emergency response vehicle
100,000
Centrepoint to fund the Centrepoint Partnering Project Across the country
30,000
Crisis to fund a housing project for homeless people
50,000
Henshaw’s College for the Blind to fund assistive technology
36,000 30,250
KIDS to fund the salary of a School Liaison Officer for disabled children with challenging behaviour Lake District Calvert Trust to fund the salary of an instructor
40,000
Leonard Cheshire Disability to fund the refurbishment of a residential home in Yorkshire
30,000
Maytree Respite Centre to provide residential therapeutic intervention for actively suicidal people Multiple Sclerosis Trust to fund specialist information for people who are newly diagnosed with MS Prior’s Court Foundation to fund the construction of the third phase of the development of the provision for young adults Queen Elizabeth Foundation to fund the development of a group home for young disabled adults Riding for the Disabled Association to fund a volunteer development programme
40,000 100,000 50,000 75,000 50,000 45,000
Royal Voluntary Service to establish a Good Neighbours Service for vulnerable older people in Hereford Treloar to fund a specially adapted minibus
20,000
Vitalise to fund respite breaks for people with Alzheimer’s disease
25,000
Winston’s Wish to support the National Suicide Programme that delivers a year of support to children and families after a suicide Young Epilepsy to fund the expansion of Epilepsy Education for schools project in Merseyside
50,000 938,250
Vulnerable People TOTAL
32
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES - 2013 APPENDIX A - continued Grants of £10,000 and above – continued
Vulnerable People, plus Air Ambulances - continued
£
Grants for Air Ambulances and similar rescue services £192,000 (22 grants)
20,000 Midlands (formerly County) Air Ambulance 8,000 Derbyshire, Leicestershire and Rutland Air Ambulance 4,000 Devon Air Ambulance Trust 6,000 Dorset and Somerset Air Ambulance 16,000 East Anglian Air Ambulance 8,000 Essex and Herts Air Ambulance Trust 4,000 Cornwall Air Ambulance Trust 12,000 Great North Air Ambulance Service 6,000 Great Western Air Ambulance Service 4,000 Hampshire and Isle of Wight Air Ambulance 16,000 Kent Air Ambulance Trust incorporating the Surrey and Sussex Air Ambulance Funds 8,000 Lincolnshire and Nottinghamshire Air Ambulance Charitable Trust 12,000 North West Air Ambulance 12,000 Thames Valley and Chiltern Air Ambulance Trust
33
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES - 2013 APPENDIX A - continued
Grants of £10,000 and above – continued £
Grants for Air Ambulances and similar rescue services - continued 8,000 Virgin (HEMS) London Air Ambulance
16,000 Wales Air Ambulance 8,000 Warwickshire and Northamptonshire Air Ambulance 4,000 Wiltshire Air Ambulance Charitable Trust 8,000 Yorkshire Air Ambulance 4,000 Channel Islands Air Search, Jersey 4,000 St John Ambulance and Rescue Service, Guernsey 4,000 RNLI, Isle of Man
192,000 Air Ambulances and similar rescue services TOTAL
£
Religious Buildings - £10,000 (1 grant)
10,000 Manchester Cathedral to fund new choir stalls
10,000 Religious Buildings TOTAL
34
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES APPENDIX B
Grants to Hospices – 2013 £ 5,406 1,000 3,453 2,738 7,926 3,742 9,802
London Marie Curie Hospice - Hampstead Nightingale Cancer Support Centre North London Hospice Richard House Children's Hospice St Christopher's Hospice St John's Hospice St Joseph's Hospice
£ 500 2,154 2,086 2,714
Bedfordshire Bedford Daycare Hospice Keech Hospice Care - Adult Hospice Service Keech Hospice Care - Children's Hospice Service Sue Ryder Care: St Johns Hospice
£ 3,309 5,040
Berkshire Thames Hospicecare (formerly, Thames Valley Hospice) Trinity Hospice
£ 1,000 3,597
Bristol Jessie May St Peter's Hospice
£ 500 600 1,000 3,264
Buckinghamshire Florence Nightingale - Florrie's Children's Team Iain Rennie Hospice At Home South Bucks Hospice Willen Hospice (Hospice of Our Lady and St John)
£ 1,000 2,303
Cambridgeshire Arthur Rank Day Hospice East Anglia's Children's Hospices – Milton
£ 500 3,172 2,764 2,231 2,331 5,040 2,443 3,309
Cheshire Beechwood Cancer Care Centre Claire House Children's Hospice East Cheshire Hospice Halton Haven Hospice Hospice of the Good Shepherd St Ann's Hospice (Heald Green) St Luke's (Cheshire) Hospice Wirral Hospice St John's (formerly Wirral St Johns Hospice Cheshire)
£ 1,303 3,752
Cornwall Children's Hospice South West (Little Harbour) Cornwall Hospice Care
35
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES APPENDIX B - continued
Grants to Hospices – 2013 - continued £ 2,953 1,000 1,000
Cumberland and Westmorland Eden Valley Hospice (Carlisle) Ltd Hospice at Home Carlisle and North Lakeland Hospice at Home West Cumbria
£ 3,453 1,000 3,242 1,000
Derbyshire Ashgate Hospice Blythe House Hospice The John Thornhill Memorial Trust Treetops Hospice Trust Group
£ 1,738 2,731 2,010 2,953 3,886 1,000
Devonshire Children's Hospice South West (Little Bridge House) Hospiscare North Devon Hospice Rowcroft Hospice (The Torbay & South Devon Hospice) St Luke's Hospice, Plymouth Tiverton Pine Lodge Day Hospice
£ 1,652 3,164 3,597
Dorset Julia's House, Dorset Children's Hospice Service Lewis-Manning Hospice Weldmar Hospicecare Trust
£ 2,443 1,000 1,419 2,443 1,754 2,443 1,866 1,177
Durham Butterwick Hospice Butterwick Hospice - Bishop Auckland Butterwick Hospice (Children's Unit) Hartlepool and District Hospice St Clare's Hospice St Cuthbert's Hospice St Teresa's Hospice Willow Burn Hospice
£ 2,443 2,443 500 1,599 2,955 3,742 2,154 3,164 2,154 500
Essex Fair Havens Hospice Farleigh Hospice Farleigh Hospice in Maldon Haven House Children's Hospice Little Haven Children's Hospice Saint Francis Hospice St Clare Hospice West Essex Hospice Care Trust St Helena Hospice St Luke's Hospice (Basildon & District) The J's Hospice
36
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES APPENDIX B - continued
Grants to Hospices – 2013 – continued £ 1,000 1,000 1,000 2,909
Gloucestershire Cotswold Care Hospice Crossroads Care - Forest of Dean and Herefordshire Great Oaks Dean Forest Hospice Leckhampton Court Sue Ryder Care Centre
£ 1,510
Guernsey & Alderney Les Bourgs Hospice
£ 1,050 3,309 1,803 2,722 2,443 2,443 500 3,742
Hampshire & Isle of Wight Countess of Brecknock House Earl Mountbatten Hospice Jack's Place Hospice Naomi House (Wessex Children's Hospice Trust) Oakhaven Hospice Trust St Michael's Hospice (North Hampshire) The Rosemary Foundation Ltd The Rowans Hospice
£ 2,809
Herefordshire St Michael's Hospice (Hereford)
£ 2,731 1,000 3,020 2,831 500 2,731 500
Hertfordshire Garden House Hospice (North Herts Hospice Care Association) Grove House Day Care Hospice of St Francis Isabel Hospice Noah's Ark Children's Hospice Peace Hospice (South West Hertfordshire Hospice Charitable Trust) Pepper Foundation
£ 3,309
Isle of Man Hospice Isle of Man
£ 2,299
Jersey Jersey Hospice Care
£ 2,672 3,164 2,731 3,309 3,309 3,409
East Kent Demelza House Children's Hospice Ellenorlions Hospice (Adult) Heart of Kent Hospice Pilgrims Hospice - Canterbury (Pilgrims Hospice in East Kent) Pilgrims Hospice - Thanet (Pilgrims Hospices in East Kent) Pilgrims Hospice in Ashford
37
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES APPENDIX B - continued
Grants to Hospices – 2013 – continued £ 2,521 1,202 3,742 1,000 3,164
West Kent Demelza South East London Hospice Ellenorlions “chYps” Hospice Greenwich & Bexley Community Hospice Harris HospisCare with St Christopher's Hospice in the Weald
£ 3,020 2,731 2,231 2,443 2,443 1,000 2,809 4,607 2,231
East Lancashire Bolton Hospice Bury Hospice Dr Kershaw's Hospice East Lancashire Hospice Hospice Care for Burnley and Pendle Hospice in Rossendale Springhill Hospice (Rochdale) St Ann's Hospice (Little Hulton) Willow Wood Hospice
£ 3,824 2,571 2,299 4,929 2,443 3,742 3,886 4,184 2,043 4,563 3,020 1,943 1,803
West Lancashire Derian House Children's Hospice Francis House Children's Hospice Hospice of St Mary of Furness (St Mary's Hospice) Marie Curie Hospice Liverpool Queenscourt Hospice St Catherine's Hospice, Lancashire St John's Hospice Lancaster St Joseph's Hospice Association - Thornton St Rocco's Hospice Trinity Hospice & Palliative Care Services Wigan and Leigh Hospice Willowbrook Hospice Zoe's Place - Baby Hospice
£ 4,041 600 5,473
Leicestershire & Rutland Cope Children's Trust & Subsidiary (Rainbows Children's Hospice) Dove Cottage Day Hospice LOROS Hospice Care for Leicestershire & Rutland
£ 1,943 1,000 1,369 1,679 2,587
Lincolnshire Lindsey Lodge Hospice Louth and District Hospice Limited St Andrew's Children's Hospice St Andrew's Hospice St Barnabas Lincolnshire Hospice
38
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES APPENDIX B - continued
Grants to Hospices – 2013 – continued £ 1,000 2,909 2,738 2,731
Middlesex Harlington Hospice Association Michael Sobell House Shooting Star CHASE - Shooting Star House Children's Hospice St Luke's Hospice (Harrow & Brent)
£ 1,000 1,000 1,000 1,543 1,100 1,000
Monmouthshire Hospice of the Valleys Newport Day Hospice Panteg Day Hospice St Anne's Hospice St David's Foundation Hospice Care Ystrad Mynach Day Hospice
£ 1,000 1,577
Norfolk Swaffham & Litcham Home Hospice Support The Norfolk Hospice, Tapping House (formerly Tapping House Hospice)
£ 1,000 2,986
Northamptonshire & Huntingdonshire Lakelands Hospice Thorpe Hall Sue Ryder Care
£ 1,000 1,000 3,674 3,530 500
Northumberland Central Palz Hospice Care North Northumberland Marie Curie Centre Newcastle St Oswald's Hospice Tynedale Hospice at Home (formerly Tynedale Community Hospice)
£ 1,866 1,577 1,000
Nottinghamshire Bassetlaw Hospice of Good Shepherd Beaumond House Community Hospice Nottinghamshire Hospice
£ 4,259 2,443 2,331
Oxfordshire Helen & Douglas House Children's Hospice Katharine House Hospice Sue Ryder Care - Nettlebed Hospice
£ 2,738 3,647 2,154
Shropshire Hope House Children's Hospice Severn Hospice Severn Hospice Telford
£ 1,738 3,309 3,309 2,443
Somerset Children's Hospice South West (Charlton Farm) St Margaret's Somerset Hospice St Margaret's Somerset Hospice in Yeovil Weston Hospicecare
39
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES APPENDIX B - continued
Grants to Hospices – 2013 – continued £ 3,172 3,597 5,090 2,443 4,030 1,731 2,738
Staffordshire Acorns Children's Hospice Trust (Walsall) Compton Hospice Douglas Macmillan Hospice Katharine House Hospice St Giles Hospice St Giles Walsall Hospice The Donna Louise Trust
£ 2,303 2,303 4,174 2,731
Suffolk East Anglia's Children's Hospices - Ipswich East Anglia's Children's Hospices - Quidenham St Elizabeth Hospice St Nicholas Hospice Care
£ 3,597 5,040 2,443 3,172 3,020 2,443
Surrey Phyllis Tuckwell Memorial Hospice Princess Alice Hospice Sam Beare Hospice Shooting Star CHASE - Christopher's (Guildford) St Raphael's Hospice Woking Hospice
£ 3,172 500 3,097 3,886 3,597 5,329 4,319 3,020 2,443 1,943
Sussex Chestnut Tree House Children's Hospice Leo House At Home Martlets Hospice St Barnabas House St Catherine's Hospice Sussex St Michael's Hospice (Hastings) St Peter & St James Hospice and Continuing Care Centre St Wilfrid's Hospice, Chichester St Wilfrid's Hospice, Eastbourne Sussex Beacon
£ 1,000 2,231 2,520 1,654 2,086
North Wales Gwynedd Hospice at Home Nightingale House (Wrexham Hospice & Cancer Support Centre St David's Hospice Ltd St Kentigern Hospice Ty Gobiath
£ 1,000 5,329 2,876 500 500 3,172 1,000
South Wales George Thomas Hospice Care Marie Curie Holme Tower Centre (Marie Curie Hospice, Penarth) Sandville Court Self Help Centre The Bracken Trust Ty Croeso (Ystradgynlais and District) Ltd Ty Hafan Children's Hospice Usk House Day Hospice
40
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES APPENDIX B - continued
Grants to Hospices – 2013 – continued £ 500 1,221 500
West Wales Paul Sartori Foundation Shalom House Skanda Vale Hospice
£ 2,722 4,463 1,000 5,906 1,000 4,607 1,803
Warwickshire Acorns Children's Hospice Trust (Selly Oak) Marie Curie Centre Warren Pearl Mary Ann Evans Hospice Myton Hamlet Hospice Shakespeare Hospice St Mary's Hospice Ltd Zoe's Place Baby Hospice, Coventry
£ 2,443 3,164 2,443
Wiltshire Dorothy House Hospice Prospect Hospice Salisbury Hospice Charity
£ 2,722 1,000 1,943 1,000 3,309
Worcestershire Acorns Children's Hospice (Worcester) Kemp Hospice Mary Stevens Hospice Primrose Hospice Limited St Richard's Hospice Foundation
£ 3,530 500 3,309 3,886 1,943 1,803
Yorkshire, North & East Ridings Dove House Hospice (North Humberside Hospice Project) Herriot Hospice Homecare (formerly Hospice Homecare) Saint Catherine's Hospice St Leonard's Hospice Teesside Hospice Care Foundation Zoe's Place
£ 2,043 2,738 1,869 3,309 2,909 3,309 4,259 2,231 2,231 2,443 5,617 3,886 3,020 2,809 2,909
Yorkshire, West Riding Barnsley Hospice Bluebell Wood Children's Hospice Forget Me Not Children's Hospice Kirkwood Hospice Manorlands Sue Ryder Care Marie Curie Centre Bradford Martin House Children's Hospice Overgate Hospice (Calderdale Charitable Society for Continuing Care Ltd) Prince of Wales Hospice Saint Michael's Hospice St Gemma's Hospice St Luke's - The Sheffield Hospice The Rotherham Hospice Trust Wakefield Hospice Wheatfields Hospice
600,000
TOTAL 239 Hospices
41
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES - 2013 APPENDIX C
Emergency grants
£ 35,000 10,000 50,000
95,000
Monsoon Floods in India Flooding in St Asaph & Ruthin, North Wales Typhoon Haiyan, Philippines
Emergency Grants TOTAL
42
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES - 2013 APPENDIX D
Grants of less than £10,000 £ 5,000 4,000 2,000 2,000 2,000 4,000 4,000 2,000 1,000 5,000 5,000 5,000 5,000 5,000 5,000 2,000 2,000 4,000 5,000 2,000 5,000 2,500 9,750 1,000 2,000 3,000 2,000 2,000 5,000 1,500 2,000 4,000 2,000 2,000 2,000 116,750 44,900
3H Help the Handicapped Holiday Fund Action for Stammering Children Anorexia and Bulimia Care Ataxia UK British Blind Sport British Tinnitus Association CANCERactive CARA Council for Assisting Refugee Academics Children of Addicted Parents & People (COAP) The Country Trust The Elizabeth Foundation Endometriosis UK ERIC Future Talent Go Kids Go Hearing LINK The Kiloran Trust Listening Books Llandaff Cathedral The Movement Centre The No Way Trust Ltd Roald Dahl’s Marvellous Children’s Charity Roy Castle Lung Cancer Foundation Scotty’s Little Soldiers Sequal Trust Siblings Together SIBS St Mary de Castro, Leicestershire St Paul’s Cathedral, London Straight Talking Peer Education SUDEP Action Tall Ships Youth Trust Toe in the Water The Wheelyboat Trust Wingate Special Children’s Trust Total of 35 charities Matched Funding via Provinces (see below)
161,650 TOTAL
43
THE FREEMASONS’ GRAND CHARITY GRANTS TO NON-MASONIC CHARITIES - 2013 APPENDIX D - continued
Matched Funding In 2013, funding to a maximum of £5,000 each was offered to 12 Provinces to match donations to national charities (or local branches affiliated to national charities) that had been raised by their Lodges. The following nine Provincial Grand Lodges participated and 47 grants, totalling £44,900, were made: Cornwall Devonshire Herefordshire Norfolk Shropshire South Wales Warwickshire West Lancashire Wiltshire
44
The Freemasons’ Grand Charity 60 Great Queen Street London WC2B 5AZ Registered Charity No 281942 Telephone 020 7395 9261 Fax 020 7395 9295 Email
[email protected] Web www.grandcharity.org
