Masonic Hall Ipswich Limited

	Page
Trustees' Report	1—4
Independent Examiner's Report	5
Statement of Financial Activities (including Income and Expenditure Account)	6
Balance Sheet	7
Notes to the Financial Statements	8—13

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

Our charity's objectives as set out in the company's memorandum of association are:

(a) For the public benefit to preserve and maintain the fabric and structure of the Freemasons Hall, Soane Street, Ipswich, IP4 2BG.

(b) To advance the education of the public in the principles of Freemasonry, in particular, but not exclusively, by the establishment and maintenance of a Masonic Heritage Centre.

Freemasons Hall is a Grade II listed building, which was purpose-built and opened in 1876. At the time of its completion, it was no doubt a fine example of the builder’s craft and ever since that time Ipswich Freemasons have met there and planned their charitable activities.

Unfortunately, their financial focus for many years was almost totally concerned with raising money to give it away to various charitable causes. For quite inexplicable reasons, the need to allocate some of their resources to keeping their Masonic centre in good order and making provision for the future, appears to have escaped their notice. Regrettably, consequently, this Grade II listed building, which is sited in a designated conservation area of Ipswich, has been the victim of unintended neglect over an extended period of time. This unintended lack of consideration for the future has now been recognised and replaced by a policy which takes a fuller account of future needs.

Our aim remains to transform Freemasons Hall into a building which can look back on a rich history, which can be viewed as a distinctive part of Ipswich's heritage and available, not only as Masonic Centre, but for the wider use of the community. We believe that we have made considerable progress in this regard. An opinion which has been reinforced by very favourable comment from our Masonic tenants and visitors, but we still believe that this is "work in progress".

The use of Ipswich's Freemasons Hall by the wider public has always been possible and with the improvements and modernisation we have made to the toilet and cloakroom areas, Freemasons Hall is now a much more attractive venue. And of course, it must be admitted, that the wider public have not really been made aware of its availability. The need to raise public awareness of (i) the principles of Freemasonry; (ii) the very positive contribution that Freemasonry makes to society; (iii) the sheer physical existence of Freemasons Hall as an asset available to the wider community are seen as absolute priorities.

Significant Activities

The Trustees can look back on 2025 with satisfaction in as much as we have been faced with further problems, but no problems that we have not been able to tackle competently and successfully. This has come about because of establishing substantial reserves through sound financial control and prudence. This has enabled the company to take some significant steps towards our goal of continued consolidation and further improvement to the structure of the building and ultimately the facilities available to those using the building. Various minor maintenance work has been carried out throughout the year. This type of work will always be required in a building almost 150 years old. The previous refurbishment of the bar area, new toilets and changing area, and the new Museum, has been well received by all users and has undoubtedly helped in promoting the building to the general public. Ipswich freemasons now have a venue which they feel is one in which they can take much pride as a historic masonic meeting place. In 2024 the lift was upgraded to current specifications at a cost of around £28,000.

The Trustees have, to a large extent, achieved their primary objective of maintaining and preserving (and improving where feasible), the fabric and structure of Ipswich's Freemasons Hall. They have kept up a continuous programme of building work which has, to a very large extent, ensured the future integrity of the original building and a continuous programme of measures which have made enormous improvements to the decorative state of the premises. At the same time, we have endeavoured to ensure that the building complies with current regulatory standards regarding Health & Safety, Fire Safety, and Environmental Health requirements.

Utilisation of the Gift Aid Scheme through a Members Lottery has raised funds designated "solely for Development and Improvement" of the building. The Trustees have not lost sight of their secondary objective of educating the Ipswich population on the principles of Freemasonry. The website, www.ipswichmasonichall.co.uk has been re-vamped to make it more easily found when searching on “Google”. The Trustees continue to bring the benefits of Freemasonry as a social force for good to the notice of the wider public. We have continued and expanded our efforts to make our work known with our continued participation in Ipswich's Heritage Weekend in 2025. The Museum provides an exhibition describing the range of masonic charitable activities and Stewards will be available to answer any, and all queries. It has attracted much favourable comment from the hundreds of visitors who have attended in previous years. It serves to highlight the very positive message that Freemasonry is a major deliverer of charity both nationally and locally and as such is a very positive and constructive influence in the community.

...CONTINUED

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Masonic Hall Ipswich Limited

Trustees' Report (continued)

For The Year Ended 31 December 2025

Significant Activities - continued

Freemasons Hall has been used by the local NHS for Training Days, and been open for Ipswich’s Music Day, and on Remembrance weekend as well as being used for other functions such as a Halloween Night and private parties.

Public Benefit

This statement complies with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. We have reviewed this guidance when reviewing our aims and objectives and in planning future activities. The Trustees consider that their planned activities will contribute to the aims and objectives they have set.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Financial Review

Reserves Policy

The Trustees plan to build up the company reserves as indicated to ensure (i) necessary repairs and maintenance can always be undertaken with expedition and (ii) that a longer-term strategy to provide improved facilities to Freemasons Hall remains viable. This will ultimately give it the necessary standing with the local community and make it an attractive proposition for the wider general public to hire and use for their social requirements.

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Trustee Selection Methods

The directors of the company are also the charity trustees for the purposes of charity law, The charity may by ordinary resolution appoint a person who is willing to be a director and determine the rotation in which any additional directors are to retire. The Directors/Trustees do not receive any remuneration or bonuses.

New trustees are advised of their role and responsibilities by current trustees. Each is encouraged to use the Charity Commission website to remain fully abreast of their role.

Reference and Administrative Details

Trustees

Mr Michael Staff

Mr Kelvin Larcombe

Mr Peter Matthews

Mr Chris Seston

Mr Garry Smith

Mr Paul Taylor

Mr Henry Watson

Charity Number

1130452

Company Number

06922371

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Masonic Hall Ipswich Limited

Trustees' Report (continued)

For The Year Ended 31 December 2025

Independent Examiner

Gascoynes

Gascoyne House
Moseleys Farm Business Centre
Bury St Edmunds
Suffolk
IP28 6JY

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Masonic Hall Ipswich Limited

Trustees' Report (continued)

For The Year Ended 31 December 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Chris Seston

Trustee

23/02/2026

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Masonic Hall Ipswich Limited

Independent Examiner's Report to the Trustees of Masonic Hall Ipswich Limited

For The Year Ended 31 December 2025

Independent Examiner's Report to the Trustees of Masonic Hall Ipswich Limited

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Gascoynes

23/02/2026

Gascoyne House
Moseleys Farm Business Centre
Bury St Edmunds
Suffolk
IP28 6JY

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Masonic Hall Ipswich Limited

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	2	114,354	93,331
Other trading activities	3	9,254	9,083

		123,608	102,414

EXPENDITURE ON:
Raising funds	4	(128,506 )	(150,615 )

NET EXPENDITURE		(4,898 )	(48,201 )


NET MOVEMENT IN FUNDS		(4,898 )	(48,201 )
RECONCILIATION OF FUNDS:
Total funds brought forward		203,937	252,138

TOTAL FUNDS CARRIED FORWARD	11	199,039	203,937

The notes on pages 8 to 12 form part of these financial statements.

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Masonic Hall Ipswich Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	8	128,406	152,250

		128,406	152,250
CURRENT ASSETS
Debtors	9	1,810	2,506
Cash at bank and in hand		91,568	72,793

		93,378	75,299
Creditors: Amounts Falling Due Within One Year	10	(22,745 )	(23,612 )

NET CURRENT ASSETS (LIABILITIES)		70,633	51,687

TOTAL ASSETS LESS CURRENT LIABILITIES		199,039	203,937

NET ASSETS		199,039	203,937

FUNDS OF THE CHARITY
Unrestricted Funds		199,039	203,937

TOTAL FUNDS	11	199,039	203,937

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Chris Seston

Trustee

23/02/2026

The notes on pages 8 to 12 form part of these financial statements.

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Masonic Hall Ipswich Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

1.2. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.

1.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1.4. Incoming Resources

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

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected.

1.5. Resources Expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrual basis and has been classified under headings that aggregate all cost 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.

1.6. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight line over 10 years
Fixtures & Fittings	33% on reducing balance
Computer Equipment	33% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2. Income from Donations and Legacies

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Masonic Hall Ipswich Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	114,354	93,331

3. Income from Other Trading Activities

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Income from other trading activities	9,254	9,083

4. Analysis of Expenditure

	2025
	Support costs (see note 5 )
	£
Raising funds	128,506

	2024
	Support costs (see note 5 )
	£
Raising funds	150,615

5. Support Costs

	2025
	Raising funds
	£
Employee costs:
Wages and salaries	52,014
Premises expenses:
Light and heat	17,181
Water rates	2,241
Repairs and maintenance	15,463
Cleaning	2,522
Premises insurance	8,920
General administration:
Printing, postage and stationery	1,384
Telecommunications	1,138
Accountancy fees	3,248
Sundry expenses	504
Depreciation:

...CONTINUED

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Masonic Hall Ipswich Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation	23,843
Interest payable:
Bank charges	48

	128,506

	2024
	Raising funds
	£
Employee costs:
Wages and salaries	46,277
Premises expenses:
Light and heat	18,226
Water rates	1,700
Repairs and maintenance	41,911
Cleaning	2,308
Premises insurance	7,325
General administration:
Printing, postage and stationery	2,001
Telecommunications	1,139
Accountancy fees	3,023
Sundry expenses	1,192
Depreciation:
Depreciation	25,507
Interest payable:
Bank charges	6

	150,615

6. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	52,014	46,277

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

7. Average Number of Employees

Average number of employees during the year was: 10 (2024: 10)

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Masonic Hall Ipswich Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Tangible Assets

	Land & Property
	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	205,159	31,978	7,548	244,685

As at 31 December 2025	205,159	31,978	7,548	244,685

Depreciation
As at 1 January 2025	62,891	22,106	7,438	92,435
Provided during the period	20,516	3,291	37	23,844

As at 31 December 2025	83,407	25,397	7,475	116,279

Net Book Value
As at 31 December 2025	121,752	6,581	73	128,406

As at 1 January 2025	142,268	9,872	110	152,250

9. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,810	2,506

10. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	7,166	7,351
Taxation and social security	214	-
Accruals and deferred income	15,365	16,261

	22,745	23,612

11. Movement in Funds

	As at 1 January 2025	Income	Expenditure	As at 31 December 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	203,937	123,608	(128,506 )	199,039


Total funds	203,937	123,608	(128,506 )	199,039

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Masonic Hall Ipswich Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

	As at 1 January 2024	Income	Expenditure	As at 31 December 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	252,138	102,414	(150,615 )	203,937


Total funds	252,138	102,414	(150,615 )	203,937

12. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

13. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

14. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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Masonic Hall Ipswich Limited

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Donations and gifts	114,354	93,331

	114,354	93,331

Other trading activities

Income from other trading activities	9,254	9,083

	9,254	9,083


	123,608	102,414
EXPENDITURE ON:
Raising funds
Wages and salaries	(52,014)	(46,277)
Light and heat	(17,181)	(18,226)
Water rates	(2,241)	(1,700)
Repairs and maintenance	(15,463)	(41,911)
Cleaning	(2,522)	(2,308)
Premises insurance	(8,920)	(7,325)
Printing, postage and stationery	(1,384)	(2,001)
Telecommunications	(1,138)	(1,139)
Accountancy fees	(3,248)	(3,023)
Sundry expenses	(504)	(1,192)
Depreciation	(23,843)	(25,507)
Bank charges	(48)	(6)

	(128,506)	(150,615)

	(128,506)	(150,615)

NET EXPENDITURE	(4,898)	(48,201)

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