Supreme Grand Chapter

of

Royal Arch Masons

of England
HRH THE DUKE OF KENT, KG, GCMG, GCVO, ADC
ME F G P

F ’H
G Q S ,L
WC2B 5AZ
29 March 2019

Please note TIME of Convocation

EC ,
You are requested to attend a R C of the S G C
at the above address on Thursday 25 April next at 11.15 a.m. (for which purpose the doors
will be opened at 10.30 a.m.).
Companions eligible to attend the Supreme Grand Chapter are Grand Officers
(present and past) and the First, Second and Third Principals and Past First
Principals (if qualified under Royal Arch Regulation 5) of every Chapter under the
English Constitution.
Other Companions who are not Installed Principals, but are subscribing members of
Chapters under the Grand Chapter may attend but are not eligible to speak or to vote.
All Companions attending must wear the Royal Arch Tie, the “Craft” tie, or plain
black tie (Provincial ties are not to be worn) and the appropriate Aprons, Sashes and
Collars and the Royal Arch Jewel. Craft jewels (including the Tercentenary Jewel)
and Gloves are not worn in Grand Chapter.
Detailed instructions for those attending are given on the back page.
By command of the ME The First Grand Principal.
D.R. S
Grand Scribe E.
 2

BUSINESS
1. The Minutes of the Regular Convocation of 14 November 2018
for Confirmation.
2. REPORT OF THE COMMITTEE OF GENERAL PURPOSES
To the Supreme Grand Chapter of Royal Arch Masons of England

P N C
2.1 The Committee has received the following petitions for new Chapters:
(a) From Companions Trevor Anthony Bond, as Z., Mark David Burstow,
as H., Brian David Tritton, PGStB, as J., and others, for a new Chapter to be
attached to Beaminster Manor Lodge, No. 1367, to be called Dorset Masonic
Bikers Chapter, No. 1367, and to meet at the Beaminster Masonic Hall,
Bridport Road, Beaminster (Dorset);
(b) From Companions Devesh Hem Hingorani, as Z., Vishwa Mohan
Ravindran, as H., Anil Christopher Nair, PAGDC, as J., and others, for a
new Chapter to be attached to Lodge Excelsior in Khandesh, No. 1738, to be
called Excelsior in Khandesh Chapter, No. 1738, and to meet at Freemasons’
Hall, Bhusawal, Maharashtra (Bombay);
(c) From Companions Christopher Renshaw, as Z., Geoffrey Perkin, as H.,
Andrew Robert Bushell, as J., and others, for a new Chapter to be attached
to Bridgegate Lodge, No. 5961, to be called Cheshire Chapter of Installed
First Principals, No. 5961, and to meet Freemasons’ Hall, Plough Lane,
Christleton, Chester (Cheshire);
(d) From Companions Paul Flowerday, as Z., Michael John Putnam,
as H., Robert Peter Ison, as J., and others, for a new Chapter to be attached
to Manor Royal Lodge, No. 8296, to be called North Sussex First Principals
Chapter, No. 8296, and to meet at The Normandy Centre, Denne Road,
Horsham (Sussex);
(e) From Companions Gordon William Sinclair Davie, PAGSoj, as Z.,
Mushtaq Ahmad, as H., Deepesh Letap, PAGDC, as J., and others, for a new
Chapter to be attached to New Ripon Falls Lodge, No. 8833, to be called
New Ripon Falls Chapter, No. 8833, and to meet at Oakley House, Bromley
Common, Bromley (West Kent);
 3

(f) From Companions Nicholas Keith Edwards, PGSwdB, as Z., Barrie

James House, as H., Steven Joyce, as J., and others, for a new Chapter
to be attached to Bedfordshire Lodge of Provincial Grand Stewards,
No. 9577, to be called Bedfordshire Chapter of Provincial Grand Stewards,
No. 9577, and to meet at Ampthill Masonic Centre, The Old Court House,
Church Street, Ampthill (Bedfordshire);
(g) From Companions George Leslie Slaughter, as Z., Richard Alfred Dixon,
as H., Raymond Keith Pascoe, PGStB, as J., and others, for a new Chapter
to be attached to East Point Millennium Lodge, No. 9704, to be called East
Point Millennium Chapter, No 9704, and to meet at the Masonic Hall, 101
The Avenue, Lowestoft (Suffolk);
(h) From Companions David John Boswell, GSupt, Suffolk, as Z., Ian
John Yeldham, DepGSwdB, as H., William Charles Mason Dastur, GSupt,
Cambridgeshire, as J., and others, for a new Chapter to be attached to Laconic
Lodge, No. 9771, to be called Sparta Chapter, No. 9771, and to meet at
Freemasons’ Hall, Soane Street, Ipswich (Suffolk);
(i) From Companions Francis Song Min Yeoh, as Z., Louis Edward
Ruehlmann, as H., Ram Singh Gill, as J., and others, for a new Chapter to be
attached to Mustapha Osman Lodge, No. 9859, to be called Mustapha Osman
Chapter, No. 9859, and to meet at Dewan Freemason, No. 2 Lorong Selamat
29, 25050 Kuantan, Pahang Darul Makmur (Eastern Archipelago); and
(j) From Companions Manoel Pedro, as Z., Cirineo Joao Hinckel, as H.,
Luiz Reinaldo França Pinto, as J., and others, for a new Chapter to be attached
to Santa Catarina Lodge, No. 9928, to be called Santa Catarina Chapter,
No. 9928, and to meet at Rua Bernardino Vaz, 177 Sala 02, Bairro Estreito,
Florianópolis, Santa Catarina, Brazil (South America, Northern Division).
2.2 The petitions being regular, the Committee recommends that the prayers
thereof be granted.

C C
2.3 The Committee has received a petition for a Charter of Confirmation for
Universal Tree of Life Chapter, No. 9324 (Hertfordshire), from Companions Jeffrey
Monnickendam, PGSoj, as Z., Valentin Urziceanu, as H., Philip Ross Mitchell, as J.,
and others, the original Charter having been mislaid.
2.4 The Committee, being satisfied with the reasonableness of the request,
recommends that the prayer of the petition be granted.
 4

C C
2.5 The Committee has received Memorials from the following Chapters, praying
for Charters authorising the members to wear the Centenary Jewel:

C W E F

(a) Samaritan Chapter, No. 368 (Cheshire) 21 January 2020

(b) Segontium Chapter, No. 606 (North Wales) 1 May 2019
(c) Royal Albert Chapter, No. 907 (London) 11 September 2019
(d) Beaudesert Chapter, No. 1087 (Bedfordshire) 30 January 2020
(e) Alnwick Chapter, No. 1167 (Northumberland) 27 August 2019
(f) Redcar Chapter, No. 1244 1 May 2019
(Yorkshire, North and East Ridings)
(g) Hartismere Chapter, No. 1663 (Suffolk) 16 October 2019
(h) London Rifle Brigade Chapter, No. 1962 (London) 31 October 2019
(i) Orde-Powlett Chapter, No. 2391 2 May 2019
(Yorkshire, North and East Ridings)
(j) Noel Chapter, No. 2444 (Surrey) 12 November 2019
(k) Arter Chapter, No. 2654 (Worcestershire) 10 December 2019
(l) Ronaldshay Chapter, No. 3376 (London) 17 November 2018
(retrospectively)
(m) Undine Chapter, No. 3394 (Essex) 4 January 2019
(retrospectively)
(n) Ceramic Chapter, No. 3827 (Staffordshire) 11 October 2019
2.6 The Memorials being in form and the Chapters having proved uninterrupted
existence of one hundred years, the Committee recommends that the prayers thereof
be granted, with effect from the dates shown above.
 5

T
2.7 The Committee has received the following Memorials:
(a) From St James’s Union Chapter, No. 180 (London) praying that it be
detached from St James’s Union Lodge and attached to Parachute Regiment
Lodge, No. 9315 (London) and be known as Parachute Regiment Chapter,
No. 9315;
(b) From King Edward Chapter, No. 3004 (South Africa, North) praying
that it be detached from King Edward Lodge and attached to Pyramid Lodge,
No. 5003 (South Africa, North) and be known as Pyramid Chapter, No. 5003;
and
(c) From Hiraeth Chapter, No. 8834 (South Wales) praying that following
the closure of Hiraeth Lodge it be attached to Wenallt Lodge, No. 9082 and
be known as Wenallt Chapter, No. 9082 (South Wales).
2.8 The Lodges concerned being in agreement, the Committee recommends that
the prayers of the Memorials be granted.

W J R A C
2.9 In April 2007 the Royal Arch Regulations were amended to permit
(a) Past Deputy Grand Superintendents and Past Provincial or District
Grand Principals; and
(b) Past Deputy and Assistant Metropolitan Grand Superintendents and Past
Metropolitan Grand Principals
who are Grand Officers to wear the Past Metropolitan, Provincial or District
Grand Officer’s jewel suspended from a tri-coloured collarette but only within the
Metropolitan Area, Province or District to which the jewel relates.
2.10 In November 2017 the privilege was extended to Past Metropolitan
Grand Inspectors.
2.11 It has come to the notice of the Committee of General Purposes that in at
least one Province the geographical restriction has in the recent past been ignored,
with the apparent approval of the Grand Superintendent. Moreover it appears that
in the same Province certain unauthorised jewels have been worn from collarettes.
The Committee cannot too strongly emphasise that the only jewels which are
permitted to be worn in Royal Arch Chapters are those laid down in the Royal Arch
Regulations or which have been approved or allowed by the First Grand Principal.
No Companion other than the First Grand Principal has the power to authorise jewels
and the Committee trusts that the provisions of Regulations 84 and 88 will in future
be strictly complied with.
 6

I M
2.12 The Committee of General Purposes regrets to record the death of the
following Present and Past Grand Officers reported up to 26 March 2019:

E Comp Dr R.B.F. Khambatta, OSM, PGSupt, Pakistan

E Comp the Rev Canon W.S. Walker, PGSupt, Cheshire
E Comp C.A. Young, PGSupt, South Africa, Central Division
E Comp J.K. Clayton, PGSupt, Yorkshire, West Riding
E Comp Lt Col H.W. Malthouse, PGSwdB
E Comp Col R.K. Hind, PGSwdB
E Comp P.M.A. Rose, PGSwdB
E Comp K.C. Tan, PGSwdB
E Comp C. McGibbon, PGSoj
E Comp H.T. Ong, PGSoj
E Comp J.B. Gillies, PGSoj
E Comp E.A. Latham, PAGSoj
E Comp Lt Col M. Cohen, MBE, TD, DL, PAGSoj
E Comp R.J.B. Emmerson, PAGSoj
E Comp G.C.H. White, PAGSoj
E Comp T.R.H. Greenough, PAGSoj
E Comp Dr J.D.M. Richards, PAGSoj
E Comp E.A. Waddington, PAGSoj
E Comp B.W. Dale, PAGSoj
E Comp H. Hesmondhalgh, PAGSoj
E Comp H. Mavir, PAGSoj
E Comp W.A. Merry, PAGSoj
E Comp Dr S. Lal, PAGSoj
E Comp S.A. Gane, PAGSoj
E Comp P.J. Dowell, PAGSoj
E Comp W.T. Eardley, PAGSoj
E Comp W.D. Gilbert, PAGSoj
E Comp W.E. Reed, PAGSoj
E Comp J.P. Clark, PAGSoj
E Comp S.K. Roberts, PAGSoj
E Comp C.B. Todd, PAGSoj
E Comp D.B. Webb, PAGSoj
E Comp J. Davy, PAGSoj
E Comp R.A. Relf, PAGSoj
 7

Death of Grand Officers (continued)

E Comp R.T. Bradshaw, PAGSoj
E Comp S.T.E. Fenn, PAGSoj
E Comp T.W.F. Brown, CBE, PGStB
E Comp J.D. Hinds, PGStB
E Comp B.S. Raby, PGStB
E Comp J.F. Huddart, PGStB
E Comp D.A. Clark, PGStB
E Comp R.E.G. Seale, PGStB
E Comp P. Belchak, PGStB
E Comp H.R. Eccles, PGStB
E Comp W.S. Green, PGStB
E Comp J.W. Johnstone, PGStB
E Comp D.M. Muirhead, QC, PGStB
E Comp J. Collakis, PGStB
E Comp J.C.K. Elliott, MBE, PGStB
E Comp W. Goldsmith, PGStB
E Comp W.J. Taylor, PGStB
E Comp L.D. Butler, PGStB
E Comp D.A. Le Monnier, PGStB
E Comp M.J. Brandon, PGStB
E Comp G. Glover, PGStB
E Comp G.F.F. Griffiths, PGStB
E Comp J.A. Hammond, PGStB
E Comp K.J. Lyon, PGStB
E Comp J.L. Vigers, PGStB
E Comp S.A. Hodgkiss, PGStB
E Comp C. Watson, PGStB
E Comp A. Howarth, PGStB
E Comp J.V. Bredenkamp, PGStB
E Comp S.J.B. Barlow, PGStB
E Comp P. Clarke, PGStB
E Comp J.A. Harbord, PGStB
E Comp R.J. Mace, PGStB
E Comp D.G. Read, PGStB
E Comp D.P. Short, PGStB
E Comp B.A.I. Crawford, PGStB
E Comp A.P. Kaddish, PGStB
 8

Death of Grand Officers (continued)

E Comp B.J. Parkins, PGStB
E Comp T.M. Evans, PGStB
E Comp J.P. Gent, PGStB
E Comp D.V. Phillips, PGStB
E Comp R.N. Clay, PGStB
E Comp J.A.K. Colville, PGStB
E Comp P.R. Patel, PGStB
E Comp T.W. Stubbings, PGStB
E Comp S.O.O. Uzoukwu, PGStB
E Comp J. Ross, PAGDC
E Comp J.A. Kincey, PAGDC
E Comp W. Havens, BEM, PAGDC
E Comp P.W. Baker, PAGDC
E Comp G.G. Parker, PAGDC
E Comp A.J. Conner, PAGDC
E Comp D.A. Taylor, PAGDC
E Comp J.E. Mountford, PAGDC
E Comp S. Dhanarajan, PAGDC
E Comp J.A. Jones, PAGDC
E Comp R.F. Watling, PAGDC
E Comp P.T. Beasley, PAGDC
E Comp J.S.M. Hansford, PAGDC
E Comp B. O’Halloran, PAGDC
E Comp D.P. Hennessy, PAGDC
E Comp S.F.P. Pinder, PAGDC
E Comp J.J. D’Silva, PAGDC
E Comp D. Melitas, PAGDC
E Comp R.A. Ratcliff, PAGDC
E Comp R.M.A. Rigg, PAGDC
E Comp J. Culling, PAGDC
E Comp D.L. Vaughan, PAGDC
E Comp M.J. Gray, PAGDC
E Comp A.V. Malhotra, PAGDC
 9

E
2.13 The Committee has received reports on twelve Chapters:
Campbell Chapter, No. 1415 (Middlesex)
Stanley Chapter, No. 1502 (West Lancashire)
St Leonard’s Chapter, No. 2263 (Yorkshire, West Riding)
Train-Bands Chapter, No. 2524 (London)
Bromfield Chapter, No. 4233 (North Wales)
Tuscan Chapter, No. 5127 (Cheshire)
Beaumaris Chapter, No. 5347 (North Wales)
Chapter of Aspiration, No. 6086 (Middlesex)
Ravensmead Chapter, No. 6404 (West Kent)
Caishowe Boundary Chapter, No. 7695 (Hertfordshire)
Crystal Chapter, No. 8713 (South Wales)
Phocas Chapter, No. 9295 (Hertfordshire)
2.14 Over recent years, the Chapters have found themselves no longer viable and
have resolved to surrender their Charters.
2.15 The Committee has reluctantly to recommend that the Chapters be erased
from the register of Grand Chapter and the Charters cancelled.

G C R
2.16 The tables below show the number of Chapters on the Register and of
Certificates issued during the past ten years.

C G C R
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
London 604 595 581 577 567 559 551 542 533 524
Provincial 2,312 2,292 2,269 2,241 2,211 2,181 2,170 2,152 2,132 2,107
District and Abroad 322 321 321 317 320 313 319 320 317 317
Total 3,238 3,208 3,171 3,135 3,098 3,053 3,040 3,014 2,982 2,948

G C C
2009 2010 2011 2012 2013 2014 2015 2016 2017 2018
Issued at
3,210 3,588 3,324 3,242 3,070 3,231 2,677 2,772 2,737 2,922
Freemasons’ Hall
Issued by Grand
399 342 377 353 366 388 392 319 303 367
Superintendents Abroad
Total 3,609 3,930 3,701 3,595 3,436 3,619 3,069 3,091 3,040 3,289
 10

A
2.17 The Committee presents the audited Accounts of the Supreme Grand Chapter
for the year ending 31 December 2018 (see pages 12 to 22).

F
2.18 2020 The Committee recommends, in accordance with Regulation 98,
that the fees for Registration, Replacement Certificates, Certificates for Serving
Companions, and Dispensations for 2020 should be increased by approximately 2%
to keep pace with the costs of providing the services concerned.
2.19 A Resolution to put this into effect appears at item 4(A) of the Paper
of Business.

C P C
2.20 In accordance with Royal Arch Regulation 99, the Charges for Patents
and Charters are reviewed annually and are based on the cost of producing the
documents. The Committee has considered the matter and recommends that the
charges (exclusive of VAT) for the year commencing 1 May 2019 be as follows:
£
(a) Charter for a new Chapter ...................................................................... 285.00
(b) Charter of Confirmation ...................................................................... 1,100.00
(c) Charter for a Centenary Jewel ................................................................ 670.00
(d) Charter of Confirmation for a Centenary Jewel .................................. 1,050.00
(e) Charter for a Bi-Centenary Bar ........................................................... 1,090.00
(f) Charter of Confirmation for a Bi-Centenary Bar ................................ 1,090.00
(g) Certificate of Amalgamation .................................................................. 105.00
(h) Enfacement (Alterations) Fee ................................................................ 152.00

C G C
2.21 2020 The Committee recommends, in accordance with Regulation 100, that
the contributions (inclusive of VAT) payable annually to Grand Chapter in respect
of each member of a Chapter in a Metropolitan Area or a Province for the year 2020
shall be £5.00.
2.22 A Resolution to put this into effect appears at item 4(B) of the Paper
of Business.
2.23 2021 The Committee believes that it will be able to recommend next year
that contributions remain unchanged in 2021.

F ’H ,L (signed) M.R. A
26 March 2019 President
 11

3. ACCOUNTS OF GRAND CHAPTER

To receive and adopt the audited Accounts of Supreme Grand Chapter for the
year ended 31 December 2018.

4. RESOLUTIONS FOR THE GRAND CHAPTER

The President of the Committee of General Purposes to move:

(A) F 2020
“That in pursuance of Regulation 98, from 1 January 2020 the fees payable to
the Fund of the Grand Chapter (exclusive of VAT) shall be as follows:
(a) the Registration of: £
i. A Grand Officer, present or past, on first appointment ..................... 78.50
ii. A Deputy or Assistant Metropolitan Grand Superintendent or
Metropolitan Grand Inspector (under Regulation 26(c) (iii)),
Deputy Grand Superintendent (under Regulation 28A (iii)),
2nd or 3rd Metropolitan Grand Principal (under Regulation
26(j)) or 2nd or 3rd Provincial or District Grand Principal
(under Regulation 31 (h)) ................................................................. 41.80
iii. A holder of Overseas Grand Chapter Rank (under Regulation 42) .. 18.40
iv. A Royal Arch Mason, inclusive of Grand Chapter Certificate (on
exaltation or joining from a Chapter not under the Grand Chapter)
in a Chapter in a Metropolitan Area or a Province ........................... 29.60
in a District Chapter ......................................................................... 21.40
in a Chapter abroad not under a District .......................................... 27.50
(b) the replacement or amendment of a Grand Chapter Certificate ............. 47.90
(c) a Certificate for a Serving Companion ................................................... 20.40
(d) a Dispensation by the First Grand Principal .......................................... 17.90
a Dispensation by the First Grand Principal ‘nunc pro tunc’ ................. 35.80

(No fee is payable for the registration of a Companion who joins

a Chapter from another under the Grand Chapter.)”

(B) C 2020
“That in pursuance of Regulation 100, the Contributions (inclusive of VAT)
for the Year 2020 payable by every Chapter in a Metropolitan Area or a Province in
respect of each of its members shall be £5.00.”

5. Announcement of the names of the ME Grand Principals.

6. Investiture of Grand Officers.

 12
SUPREME GRAND CHAPTER
OF
ROYAL ARCH MASONS OF ENGLAND
STATEMENT OF ACCOUNTS
31 DECEMBER 2018
REPORT OF THE
COMMITTEE OF GENERAL PURPOSES

The operating result for the year ended 31 December 2018 shows a deficit before tax of
£87k (2017 – surplus of £93k). Receipts from Chapters increased to £411k (2017 - £395k).
The operating result for 2018 includes one-off fees of £63k incurred in the purchase of an
additional investment property in December 2018, financed primarily from the sale of listed
investments. They also include costs recharged from United Grand Lodge of £514k (2017 -
£383k). A donation of £25k was made to the Freemasons’ Fund for Surgical Research.
The Income and Expenditure Account includes a net loss on the listed investment portfolio of
£386k (2017 – net gain of £370k), consistent with the stock market performance for the year.
It also includes a gain of £23k (2017 – gain of £40k) on the revaluation of Supreme Grand
Chapter’s investment properties. Investment income was £93k (2017 - £136k). But for the
fees on purchase of the additional investment property, the investment income would have
increased to £156k.
Overall, funds at the year end reduced by £491k (2017 - increase of £488k) to £6,278k.
Because the overall deficit was primarily the result of one-off factors and the net assets remain
healthily positive, the Committee remains satisfied that the financial position of Supreme
Grand Chapter continues to be sufficient for future purposes.
I would like to take this opportunity on your behalf to thank the staff at Freemasons’ Hall for
their hard work and support over the last year.

M. R. Aish
President
Committee of General Purposes
26 March 2019
 13
STATEMENT OF RESPONSIBILITIES OF THE
COMMITTEE OF GENERAL PURPOSES

The Committee of General Purposes is responsible for preparing accounts for each financial
year, which give a true and fair view of the state of affairs of Supreme Grand Chapter and
of the income and expenditure for the year and are prepared in accordance with applicable
United Kingdom Accounting Standards. In preparing these accounts, the Committee of
General Purposes is responsible for:
a. selecting suitable accounting policies and applying them consistently;
b. making judgements and estimates that are reasonable and prudent; and
c. preparing the accounts in accordance with the provisions of Royal Arch
Regulation 79.
The Committee of General Purposes is responsible for keeping proper accounting records,
which disclose the financial transactions and the assets and liabilities with reasonable accuracy.
It is also responsible for safeguarding the assets of Supreme Grand Chapter and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
 14
INDEPENDENT AUDITOR’S REPORT TO THE
MEMBERS OF SUPREME GRAND CHAPTER

Opinion
We have audited the financial statements of Supreme Grand Chapter for the year ended 31
December 2018 which comprise the Statement of Income and Expenditure and Retained
Funds and the Balance Sheet, as well as the notes to the financial statements, including a
summary of significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards,
including Financial Reporting Standard 102 - The Financial Reporting Standard applicable in
the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
• give a true and fair view of the state of Supreme Grand Chapter’s affairs as at 31
December 2018 and of the Chapter’s surplus for the year then ended; and
• have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs (UK))
and applicable law. Our responsibilities under those standards are further described in the
auditor’s responsibilities for the audit of the financial statements section of our report. We
are independent of Supreme Grand Chapter in accordance with the ethical requirements that
are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirements. We believe that the audit evidence we have obtained is sufficient and appropriate
to provide a basis for our opinion.
Conclusions relating to going concern
We have nothing to report in respect of the following matters in relation to which the ISAs
(UK) require us to report to you, where:
• the Committee of General Purposes’ use of the going concern basis of accounting in
the preparation of the financial statements is not appropriate; or
• the Committee of General Purposes have not disclosed in the financial statements
any identified material uncertainties that may cast significant doubt about Supreme
Grand Chapter’s ability to continue to adopt the going concern basis of accounting
for a period of at least twelve months from the date when the financial statements are
authorised for issue.
Other information
The Committee of General Purposes are responsible for the other information. The other
information comprises the information included in the President’s Report, other than the
financial statements and our auditor’s report thereon. Our opinion on the financial statements
does not cover the other information and, except to the extent otherwise explicitly stated in
our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent
with the financial statements or our knowledge obtained in the audit or otherwise appears
 15
to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to determine whether there is a material misstatement in the
financial statements or a material misstatement of the other information. If, based on the
work we have performed, we conclude that there is a material misstatement of this other
information, we are required to report that fact.
We have nothing to report in this regard.
Responsibilities of the Committee of General Purposes
The Committee of General Purposes are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal
control as the Committee of General Purposes determine is necessary to enable the preparation
of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Committee of General Purposes are responsible
for assessing Supreme Grand Chapter’s ability to continue as a going concern, disclosing, as
applicable, matters related to going concern and using the going concern basis of accounting
unless the Committee of General Purposes either intend to liquidate the entity or to cease
operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as
a whole are free from material misstatement, whether due to fraud or error, and to issue an
auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance
but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always
detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in
the aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located
on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities.
This description forms part of our auditor’s report.
Use of our report
This report is made solely to the Committee of General Purposes as a body. Our audit work
has been undertaken so that we might state to the Committee of General Purposes 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 Supreme Grand Chapter and the Committee of General Purposes as a body, for our audit
work, for this report, or for the opinions we have formed.
Mike Hicks
Senior Statutory Auditor
For and on behalf of
Crowe U.K. LLP
Statutory Auditor
London
2 April 2019
 16
SUPREME GRAND CHAPTER
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2018
2018 2017
Notes £000 £000

OPERATING INCOME

Receipts from Chapters 2 411.4 395.1

Investment income 3 92.7 135.9

504.1 531.0

OPERATING EXPENDITURE

Printing, stationery and postage 31.9 14.8

Professional fees 4 9.0 9.0

Travelling and sundry expenses 10.0 10.1

Expenses charged by United Grand Lodge 1c 513.9 382.8

Donations 5 26.0 21.0

NET EXPENDITURE 590.8 437.7

OPERATING SURPLUS/(DEFICIT) FOR THE YEAR (86.7) 93.3

Revaluation of investments and investment property 7 (363.3) 410.1

Taxation 6 (40.6) (15.8)

NET SURPLUS/(DEFICIT) FOR THE YEAR (490.6) 487.6

TOTAL FUNDS AT 1 JANUARY 6,768.6 6,281.0

TOTAL FUNDS AT 31 DECEMBER 6,278.0 6,768.6

 17
SUPREME GRAND CHAPTER
BALANCE SHEET
AT 31 DECEMBER 2018
2018 2017

Notes £000 £000 £000 £000

FIXED ASSETS

Property investments 2,934.5 610.5

Listed investments 3,530.4 6,141.5

7 6,464.9 6,752.0

CURRENT ASSETS

Debtors and prepayments 66.3 94.1

Bank and cash 74.4 29.5

140.7 123.6

CURRENT LIABILITIES

Creditors 8 316.6 100.1

NET CURRENT ASSETS/(LIABILITIES) (175.9) 23.5

TOTAL ASSETS LESS CURRENT LIABILITIES 6,289.0 6,775.5

Deferred Tax 9 (11.0) (6.9)

6,278.0 6,768.6

REPRESENTED BY

General Reserve 6,278.0 6,768.6

Approved 26 March 2019

M R AISH President, Committee of General Purposes

Dr D R STAPLES Grand Scribe E & Chief Executive Officer

 18
SUPREME GRAND CHAPTER
NOTES TO THE ACCOUNTS

1. Accounting Policies
(a) Accounting convention
Supreme Grand Chapter is an unincorporated association. The accounts are prepared
in accordance with the small entity provisions in Section 1A of Financial Reporting
Standard 102 (FRS 102) issued in September 2015 and under the historical cost
convention, except in the case of investments which are accounted for at their fair
values (market value) at the balance sheet date.
(b) Recognition of income
Receipts from Chapters are accounted for when received.
Rental income from investment property operating leases is recognised on a
straight-line basis over the term of the lease.
(c) Administration expenses
Administration expenses which can be directly attributed to Supreme Grand Chapter
are charged separately herein. All other general overheads are borne in the first
instance by United Grand Lodge of England and recharged in part to Supreme Grand
Chapter on the basis of a fair apportionment.
(d) Property Investments
The investment properties are measured annually at their estimated fair value with any
change in value recognised in the income and expenditure account.
(e) Financial instruments
SGC has financial assets and liabilities of a kind that qualify as basic
financial instruments:
i) Listed investments, including fixed interest securities and cash held for investment,
are measured at fair value through income and expenditure and are reported at their
market values at the balance sheet date.
ii) Other financial instruments, which comprise bank and cash, debtors, other creditors
and accruals are initially recognised at transaction value and are subsequently
measured at amortised cost using the effective interest method.
(f) Taxation
Current tax is provided at amounts expected to be paid (or recovered) using the tax rates
and laws at the balance sheet date. Deferred tax liabilities are recognised in respect of
all timing differences, including the restatement of the fixed asset investment property
and other investments at market values, that result in an obligation to pay more tax in
the future. Deferred tax assets are recognised only to the extent that it is more likely
than not that there will be suitable taxable profits from which the future reversal of the
underlying timing differences can be deducted.
(g) Heritage assets
Heritage assets for which information on their acquisition cost or value is not available
and cannot be obtained at a cost which is commensurate with the benefits to users of
the financial statements, are not recognised in the balance sheet. No depreciation is
provided on heritage assets as these are considered to have indefinite lives.
2. Receipts from Chapters 2018 2017
£000 £000
Fees for registration 102.8 99.2
Annual contributions 294.8 286.2
Certificates, charters and dispensations 13.8 9.7
411.4 395.1
 19
SUPREME GRAND CHAPTER
NOTES TO THE ACCOUNTS (Continued)

3. Investment income 2018 2017

£000 £000
Dividends 136.1 120.9
Interest 13.1 13.6
Property rental income (28.5) 27.8
120.7 162.3
Investment management fees (28.0) (26.4)
92.7 135.9
Property rental income in 2018 includes the costs of acquisition of a second
investment property.
The minimum property lease rental income receivable from non-cancellable property
operating leases is as follows:
2018 2017
£000 £000
In not later than one year 31.0 30.0
Later than one year and not later than five years 100.8 120.0
Later than five years - 150.0

4. Professional fees 2018 2017

£000 £000
Taxation 4.4 4.3
Audit 4.6 4.7
9.0 9.0

5. Donations 2018 2017

£000 £000
Freemasons Fund for Surgical Research 25.0 -
LGRA Education and Heritage Fund 1.0 1.0
Library and Museum Charitable Trust - 20.0
26.0 21.0
 20
SUPREME GRAND CHAPTER
NOTES TO THE ACCOUNTS (Continued)

6. Taxation 2018 2017

£000 £000
UK corporation tax 33.0 3.0
Tax underprovided (overprovided) in previous years 3.5 12.4
Total current tax 36.5 15.4

Deferred tax
Tax on revaluation of investment properties 4.1 0.4
Total deferred tax 4.1 0.4

Tax charge/(credit) for the year 40.6 15.8

Corporation tax is payable on investment income and realised gains on sale of bonds
after deducting attributable costs. Tax is relieved by Gift Aid from donations to charities.

Surplus/(Deficit) on ordinary activities before tax (86.7) 93.3

Surplus/(Deficit) on ordinary activities multiplied

by the standard rate of corporation tax (16.7) 18.0
Disallowed expenses and non-taxable income 49.7 (15.0)

UK corporation tax 33.0 3.0

Tax on revaluation of investment properties 4.1 0.4
Tax underprovided (overprovided) in previous years 3.5 12.4

Current year tax charge/(credit) 40.6 15.8

Net losses £386,135 at 31 December 2018 on the listed investments included £788,321
of unrealised losses. Deferred tax on the £22,795 revaluation of the property has been
provided for in these accounts should it be sold.
 21
SUPREME GRAND CHAPTER
NOTES TO THE ACCOUNTS (Continued)
7. Investments 2018 2018 2017 2017
Market Market
Cost Value Cost Value
£000 £000 £000 £000
Property investment 2,801.2 2,934.5 500.0 610.5
Government securities and fixed interest 462.0 594.2 787.7 978.4
Other listed securities 2,464.0 2,822.6 3,908.7 4,997.0
Cash deposits 113.6 113.6 166.1 166.1
3,039.6 3,530.4 4,862.5 6,141.5
5,840.8 6,464.9 5,362.5 6,752.0

2018 2017
£000 £000
Listed investments market value as at 1 January 6,141.5 5,664.4
Net monies invested/(disinvested) (2,225.0) 107.4
Net gains/(losses) on listed investments (386.1) 369.7
Listed investments market value as at 31 December 3,530.4 6,141.5

An additional investment property was acquired during the year, funded primarily by
disposal of listed investments. Property investment comprises business and residential
units which are located in Great Queen Street, London. The property investments
were valued at their estimated market value at the balance sheet date by a qualified
chartered surveyor.

8. Creditors 2018 2017

£000 £000
Corporation tax 33.0 3.0
Other taxes 9.3 24.2
Accruals 77.7 17.0
Other creditors 196.6 55.9
316.6 100.1

9. Deferred Tax 2018 2017

£000 £000
Deferred tax as at 1 January 6.9 6.5
Charges for the year 4.1 0.4
11.0 6.9
 22
SUPREME GRAND CHAPTER
NOTES TO THE ACCOUNTS (Continued)

10. Heritage assets

Supreme Grand Chapter owns a collection of heritage assets comprising objects,
books and documents which are held and maintained for their contribution to historical
knowledge about freemasonry and fraternalism. These assets are on loan to the Library
and Museum of Freemasonry which maintains and catalogues the assets and provides
access for researchers, and permanent displays and temporary exhibitions for the
enjoyment of visitors to the Library and Museum and online resources.
These assets have generally been held by Supreme Grand Chapter for a significant period.
These heritage assets do not have readily verifiable values. In the view of the Committee
of General Purposes there would be significant costs in obtaining a valuation and this cost
would outweigh the benefits of undertaking such an exercise. Accordingly the assets are
not reported on the balance sheet of Supreme Grand Chapter.
 23

NATIONAL ANTHEM

God save our gracious Queen! Thy choicest gifts in store

Long live our noble Queen!
God save the Queen!
Send her victorious,
Happy and glorious,
Long to reign over us,
God save the Queen.
On her be pleased to pour,
Long may she reign.
May she defend our laws,
And ever give us cause,
To sing with heart and voice,
God save the Queen.
 24

ADMINISTRATIVE INSTRUCTIONS FOR THOSE

ATTENDING SUPREME GRAND CHAPTER

Grand Officers enter by the Great Queen Street Entrance and proceed to
the Acting Grand Officers’ or Past Grand Officers’ Room, whichever is appropriate,
to clothe.

All other Companions enter by the Tower Entrance, proceed to the Temple
Cloakroom to clothe and thence to the first floor to sign the Attendance Registers.

Regular Convocations of the Grand Chapter are normally held at or about

midday on the second Wednesday in November, and the day following the Annual
Investiture of Grand Lodge (i.e. on the Thursday in April or May falling immediately
after the last Wednesday in April).

Future Convocations will be held:

13 November 2019 30 April 2020 11 November 2020

For the benefit of Companions with impaired hearing, the South, West and
North areas on the lower level of the Grand Temple have been fitted with an Acoustic
Loop. To obtain the maximum benefit, Companions should select position ‘T’ on
hearing aids.

THE LIBRARY AND MUSEUM AT FREEMASONS’ HALL

The Library and Museum of Freemasonry at Freemasons’ Hall is open to

the public from 10.00 a.m. to 5.00 p.m. Monday to Saturday.
There are regular, free public tours of the Grand Temple which start from
the Library and Museum. From time to time tours may be affected by event
hire or security considerations. Please see the Library and Museum’s website
(www.freemasonry.london.museum) for details. Group visits, including from
Lodges and Chapters, are welcomed and organisers are asked to make contact
in advance.
The Library and Museum is closed on Sundays and Public Holidays,
including Saturdays preceding Public Holidays.