Registered number
02735172
Canterbury Masonic Charities Association Ltd
Filleted Accounts
30 June 2024
Canterbury Masonic Charities Association Ltd
Registered number: 02735172
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 503,630 505,677
Current assets
Debtors 5 - 1,500
Cash at bank and in hand 39,481 42,955
39,481 44,455
Creditors: amounts falling due within one year 6 (2,106) (11,839)
Net current assets 37,375 32,616
Net assets 541,005 538,293
Capital and reserves
Fund balances 7 541,005 538,293
Shareholders' funds 541,005 538,293
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
___________________
A.K. Kemp Esq
Chairman
Approved by the board on 12 September 2024
Canterbury Masonic Charities Association Ltd
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Accounting convention
The principal accounting policies adopted in the preparation of the financial statements are as follows:

a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No restatements were required.

c) Preparation of the accounts on a going concern basis
The trustees consider that the charity is a going concern.

The charity had taken advantage of the section 396(5) of the Companies Act 2006 and has adapted the Companies Act formats to reflect the special nature of the charitys' activities.
Company Status
The charity is a company limited by guarantee. The members of the company are named in the trustees' report. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
Fund Accounting
General funds are unrestricetd funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Incoming resources
All incoming resources are included in the SoFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.
No amounts are included in the financial statements for services donated by volunteers.
Resources expenses
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Turnover
Turnover represents the total income of charitable activities carried on during the year.
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land and buildings (Not provided)
Fixtures & fittings 15% reducing balance
Plant and machinery 20% straight line
2 Operating (deficit) / surplus 2024 2023
£ £
This is stated after charging:
Depreciation of owned fixed assets 2,047 2,107
Examiners' remuneration 1,680 1,590
Trustees' emoluments
The trustees neither received nor waived any emoluments as trustees during this or the previous year.
The following persons received emoluments as employees of the company for services provided:-
2024 2023
£ £
K.A. Kemp Esq 4,200 3,250
P. Smithson-Birch Esq 4,200 3,900
2 Grants payable in furtherance of the charitys' objects
The charity made grants to institutions during the year totalling £6180
Grants made in excess of £1,000 were as follows:-
2024 2023
£ £
Kent provincial Grand Stewards 1,000 -
Grand Lodge Relief Chest 1,000 2,000
Catching Lives - 1,000
Porchlight - 1,000
3 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
4 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 July 2023 500,000 39,312 539,312
At 30 June 2024 500,000 39,312 539,312
Depreciation
At 1 July 2023 - 33,635 33,635
Charge for the year - 2,047 2,047
At 30 June 2024 - 35,682 35,682
Net book value
At 30 June 2024 500,000 3,630 503,630
At 30 June 2023 500,000 5,677 505,677
5 Debtors 2024 2023
£ £
Trade debtors - 1,500
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade and other creditors 1,896 11,629
Taxation and social security costs 210 210
2,106 11,839
7 Funds account 2024 2023
£ £
At 1 July 2023 538,293 554,434
Prior year adjustments - -
At 1 July 2023 538,293 554,434
Surplus/(deficit) for the year 2,712 (16,141)
At 30 June 2024 541,005 538,293
7 Company limited by guarantee
The company is limited by guarantee and does not have share capital.
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