2020-12-31-accounts - Lancashire Central And North Area Quaker Meeting

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		Page
Reference and Administrative Details
Trustees' Report	2	to	15
Independent Examiner's Report		16
Statement ofFinancial Activities		17
Balance Sheet	18	to	19
Notes to the Financial Statements	20	to	31
Detailed Statement ofFinancial Activities	32	to	34

Trustees		Roger Dillon
		Ian Marshall
		Anne Chapman
		Daphne Sanders (resigned 31/12/2020)
		Christine Hall-Farthing
		Elaine Saunderson	(resigned 21/4/2020)
		Lucy Callingham	(resigned		11/2/2020)
		Sam Barnett-Cormack
		Graham Bartram
		Alan Tyldesley
		James Bennetts
		Jane Taylor (appointed		1/1/2021)
		Anthony Hughes	(appointed		13/6/2020)
Principal address		Lancaster Friends	Meeting House
		Lancaster
		LA1 1TX
Registered	charity number	1134224
Independent	examiner	Scott dc Wilkinson	LLP
		Chartered Accountants
		Dalton House
		9Dalton Square
		LANCASTER
		LA1 1WD
Solicitors		Joseph A. Jones
		6 Fenton Street
		Lancaster
		LA1 ITE

Bailrigg	Chaplaincy Centre, Lancaster University.	Chaplaincy Centre, Lancaster University.
	Mondays	1.00 - 1.30pm (except Bank Holidays and the Monday between Christmas				and	New Year)
Garstang	Friends	Meeting House, Calder Lane, Garstang PR3 IZE.
	Sundays	10.30- 11.30mn
Lancaster	Friends	Meeting House, Meeting House	Lane, Lancaster LA1 1TX.
	Sundays	10.30 - 11.30am with children	and young people's	meeting.	Also Wednesdays		12.30-
	1.00pm,	and one Sunday every other month 2.30 - 3.00pm
Preston	Friends Meeting House, 189StGeorges		Road, Preston, PR1 6NQ.
	Sundays	10.30- 11.30am
Yealand	Friends Meeting House, Yealand Road,		Yealand Conyers,	Carnforth	LAS 9SH.
	Sundays	10.30 - 11.30am with children and young people's		meeting	twice monthly.	Also Wednesdays
	11:30- 12:00noon.

MEMBERS		2020			2019
	Men	Women	Total	Men	Women	Total
Bailrigg	1	2	3	1	2	3
Garstang	11	14	25	12	14	26
Lancaster	39	84	123	40	85	125
Preston	9	10	19	9	11	20
Yealand	15	24	39	18	25	43
TOTALS	77	132	209	80	137	217
ATTENDERS		2020			2019
	Men	Women	Total	Men	Women	Total
Bailrigg	7	8	15	4	8	12
Garstang	1	6	7	1	10	ll
Lancaster	22	31	53	21	23	44
Children			20			21
Preston	4	9	13	3	7	10
Yealand	15	21	36	15	21	36
Children			3			3
TOTALS	49	75	147	43	69	136

Reason		Amount
Toprovide for unexpected		6200,000	Approximately 12months	ofincoine to allow	time for
falls in income			expenditure to be reduced
To carry out planned	work	f500,000	Value ofwork identified	by the Quinquennial	surveys
on buildings			carried out in 2020 and 2021
Tomake our buildings		f500,000	This is an estimate.
zero-carbon by 2030 To provide ongoing income		f500,000	With a 5N return this would provide an annual		income
			of825,000.

Structure, governance and management
Oftlce holders
The Area Meeting appoints officers to help to	undertake				its work, In 2020 these were:
Clerks Marie McCusker and James Eddington
Assistant Clerks Pat Golding and Margaret Jackson
Assistant Clerk Membership
Registering Officer
Treasurer Anne Chapman
Assistant Treasurer
Custodian ofArea Meeting Records
Individuals fiom local meetings to coordinate	funeral			arrangements
A Chaplain at Lancaster University
Prison Chaplains (nominated by Area Meeting,	appointed				by each Prison) (up to 5)
Elders (15)
Overseers (17)
Newsletter Editor and Assistant
Nominations Committee (8)
Trustees (11)
Data Protection Oflicer
Safeguarding Officer
Churches Together in Lancashire Leaders' Group Representative
Churches Together in Lancashire Denominational			Ecumenical			Officer
Website Coordinator and Assistant
Over Wyresdale Burial Ground Committee (4)
Representatives or contact persons to the following			committees			and councils ofBritain	Yearly Meeting (BYM):
-Meeting for Sufferings (representative and second)
-Quaker Life Representative Council (representative				and deputy)
-Northern Friends Peace Board (representative		and		deputy)
-Quaker Committee for Christian and Interfaith		Relationships				(contact)

							2020	2019
				Unrestricted	Restricted	Linked	Total	Total
				funds	fund	Charities	funds	funds
			Notes			8	8	8
Income and endowments		from
Donations and legacies			2	47,166		320	47,486	54,225
Charitable activities
Church activities				33,718			33,718	100,683
Investment income				36,542		20,711	57,253	52,976
Other income				2,664			2,664	2,064
Total				120,090		21,031	141,121	209,948
Expenditure on
Raising funds			5	11,655			11,655	11,796
Charitable activities
Church activities				177,045		2,790	179,835	499,621
Total				188,700		2,790	191,490	511,417
Net gains on investinents				3,565			3,565	155,828
NET
INCOME/(EXPENDITURE)				(65,045)		18,241	(46,804)	(145,641)
Transfers between	funds		18	18,241		(18,241)
Net movement in funds				(46,804)			(46,804)	(145,641)
Reconciliation offunds
Total funds brought	forward			2,495,043	508		2,495,551	2,641,192
Total funds carried	forward			2,448,239	508		2,448,747	2,495,551

						2020	2019
			Unrestricted	Restricted	Linked	Total	Total
			funds	fund	Charities	funds	funds
		Notes
Fixed assets
Tangible assets		13
Investments
Investments		14	1,083,383			1,083,383	1,119,429
Investment property		15	1,125,000			1,125,000	1,125,000
			2,208,383			2,208,391	2,244,437
Current assets
Debtors		16	2,327			2,327	8,294
Cash at bank	snd in hand		245,875	500		246,375	254,163
			248,202	500		248,702	262,457
Creditors
Amounts falling due within one
year		17	(8,346)			(8,346)	(11,343)
Net current	assets		239,856	500		240,356	251,114
Total assets	less current
liabilities			2,448,239	508		2,448,747	2,495,551
NET ASSETS			2,448,239	508		2,448,747	2,495,551

Funds
Unrestricted funds:
Trustees and area meeting	fund	2,190,411	2301,940
Garstang meeting		6,184	5,639
Lancaster meeting		107,923	149,088
Preston meeting		47,870	54,145
Yealand meeting		95,$51	84331
		2,448,239	2,495,043
Restricted fimds:
Restricted fund		508	508
Total funds		2,448,747	2,495,551

					2020	2019
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
				g	8
Rents received			12,662	7,531	20,193	18,404
Wayleave			10,996		10,996
Income from	listed investments		12,884	13,180	26,064	34,572
			36,542	20,711	57,253	52,976
Other income
					2020	2019
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
Other income			9		9	75
Septic tank maintenance			1,644		1,644	1,989
Vat refunded	on building	work	961		961
Compensation			50		50
			2,664		2,664	2,064

						2020	2019
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
							g
Purchases							120
Investment	management		costs
						2020	2019
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
Portfolio management				8,968		8,968	8,418
Legal and	professional	fees					996
Property repairs				2,687		2,687	2,051
Utilities							211
				11,655		11,655	11,676
Aggregate	amounts			11,655		11,655	11,796

6.	Charita	ble activities costs
				Grant
				funding of
				activities	Support
			Direct	(see note	costs (see
			Costs	7)	note 8)	Totals
	Church	activities	5,705	46,053	128,077	179,835
7.	Grants	payabte
					2020	2019
						8
	Church	activities			46,053	39,340

Grants payable - continued	Grants payable - continued
The total grants paid to institutions			during the year was as follows:
				2020	2019
Britain Yearly Meeting				15,871	25,851
Friends World Committee	for Consultation				100
Young Friends General Meeting					100
Quaker Social Action					100
Friends Fellowship Healing				15	15
Kendal Quaker Tapestry				3,115	100
United Nations Association	- UK			155	60
Global Link				100	40
Campaign Against the Arms Trade				20	20
Amnesty International				15	15
Lancaster Christian Aid				250	250
Practical Action				100	100
Friends ofHlekweni					100
Glenthorne Welcome Project				100	100
Scholarships for Street Kids					100
Quaker Service					100
Toilet Twinning					300
Woodbrooke				2,000
Lancaster Churches Together				161	156
Fairfield Meeting House Appeal					200
Cardiff Meeting House Appeal					325
Ludlow Quaker Meeting				130	625
Oxford Meeting House Appeal					225
Dundee Meeting House Appeal					225
Palestinian Students					100
Sanctuary Everywhere				5,000	2,100
Drone Wars UK					100
Meeting House Appeal					100
Preston Faith Forum					25
Norwich Quaker Meeting				50	25
Kendal QM				100	25
Littlehampton Quakers				50	100
BYM(Junior)					45
Manchester &Warrington	Summer		School		510
Teenage General Meeting				500	500
Lancaster University Chaplaincy		Centre		800	800
Rookhow				13,136
War Resisters International				100
The York Retreat				100
Lancaster Homeless Action				100
Disasters Relief Committee				500
The Kindlers				150
Sussex East Meeting appeal				100
				42,718	33,637

2020	2019
3,335	5,703

		Meeting	Governance
		houses	costs	Totals
		8	8
Church	activities	119,862	8,215	128,077

Staff costs
				2020	2019
				8
Wages and salaries				43,951	45,901
Other pension costs				325	175
				44,276	46,076
The average monthly	number ofemployees	during	the year was as follows:
				2020	2019
Wardens and other support staff				5	7

Comparatives for tbe statement offinancial	Comparatives for tbe statement offinancial	activities (2019	figures)
		Unrestricted	Restricted	Linked	Total
		funds	fund	Charities	funds
		8	8
Income and endowments	from
Donations and legacies		54,225			54,225
Charitable activities
Church activities		100,683			100,683
Investment income		27,894		25,082	52,976
Other income		2,064			2,064
Total		184,866		25,082	209,948
Expenditure on
Raising funds		11,796			11,796
Charitable activities
Church activities		489,593	4,325	5,703	499,621
Total		501,389	4,325	5,703	511,417
Net gains on investments		155,828			155,828
NET INCOME/(EXPENDITURE)		(160,695)	(4,325)	19,379	(145,641)
Transfers between funds		19,379		(19,379)
Net movement in funds		(141,316)	(4,325)		(145,641)
Reconciliation offunds
Total funds brought forward		2,636,360	4,832		2,641,192
Total funds carried forward		2,495,044	507		2,495,551

Local Meeting	Use ofBuilding	Use ofBuilding		Value	Basis of	Valuations	Valuations
Garstang	Meeting	House		8959,076	Insurance	value
	Meeting	House, Including	Warden' s
Lancaster	Cottage			Z3,104,966	Insurance	value
Preston	Meeting	House		8589,227	Insurance	value
	Warden's	House		8205,050	Insurance	value
Yealand	Meeting House Old School (used as ahostel)			f492,323 f1,248,466	Insurance Insurance	value value
	Warden's	House (18Yealand Road)		f262,924	Insurance	value
Fixed asset investments
				Listed	Unlisted
				investments	investments		Totals
				8
Market value
At 1January 2020				1,114,429	5,000		1,119,429
Additions				202,120	5,000		207,120
Disposals				(263,532)			(263,532)
Revaluations				20,366			20,366
At 31December 2020				1,073,383	10,000		1,083,383
Net book value
At 31December 2020				1,073,383	10,000		1,083,383
At 31Decetnber 2019				1,114,429	5,000		1,119,429

Debtors: amounts	falling due within o	ne year
			2020	2019
Trade debtors			1,105	5,022
Other debtors			1,222	3,272
			2,327	8,294
Creditors: amounts	falling due within	one year
			2020	2019
			8
Trade creditors			3,416	6,701
Taxation and social	security		130
Other creditors			4,800	4,642
			8,346	11,343

Movement in fun	ds
				Net	Transfers
				movement	between	At
			At I/I/20	in funds	funds	31/12/20
				8
Unrestricted funds
Trustees and area	meeting	fund	2,201,940	(39,864)	28,335	2,190,411
Garstang meeting			5,639	935	(390)	6,184
Lancaster meeting			149,088	(32,406)	(8,759)	107,923
Preston meeting			54,145	(5,975)	(300)	47,870
Yealand meeting			84,231	12,265	(645)	95,851
			2,495,043	(65,045)	18,241	2,448,239
Restricted funds
Restricted fund			508			508
The Education Fund				269	(269)
The Maintenance	Fund			1,587	(1,587)
The Need Fund				16,385	(16,385)
			508	18,241	(18,241)	508
TOTAL FUNDS			2,495,551	(46,804)		2,448,747
Net movement in	funds, included		in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			g		8
Unrestricted funds
Trustees and area	meeting	fund	18,649	(65,040)	6,527	(39,864)
Garstang meeting			6,855	(5,920)		935
Lancaster meeting			60,573	(92,979)		(32,406)
Preston meeting			6,158	(9,171)	(2,962)	(5,975)
Yealand meeting			27,855	(15,590)		12,265
			120,090	(188,700)	3,565	(65,045)
Restricted funds
The Education Fund			794	(525)		269
The Maintenance	Fund		1,587			1,587
The Need Fund			18,650	(2,265)		16,385
			21,031	(2,790)		18,241
TOTAL FUNDS			141,121	(191,490)	3,565	(46,804)

				Net	Transfers
				movement	between	At
			At 1/1/19	in funds	funds	31/12/19
Unrestricted funds
Trustees fund			2,354,260		(2,354,260)
Area tneeting fund			10,332		(10,332)
Trustees and area	meeting	fund		(187,167)	2,389,107	2,201,940
Garstang meeting			3,330	2,714	(405)	5,639
Lancaster meeting			126,351	25,099	(2,362)	149,088
Preston meeting			54,286	1,583	(1,724)	54,145
Yealand meeting			87,801	(2,925)	(645)	84,231
			2,636,360	(160,696)	19,379	2,495,043
Restricted funds
Restricted fund			4,832	(4,324)		508
The Education Fund				(3,089)	3,089
The Maintenance	Fund			1,893	(1,893)
The Need Fund				20,575	(20,575)
			4,832	15,055	(19,379)	508
TOTAL FUNDS			2,641,192	(145,641)		2,495,551
Comparative net movement		in funds, included	in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			g	g		8
Unrestricted funds
Trustees and area	meeting	fund	21,218	(354,422)	146,037	(187,167)
Garstang meeting			10,215	(7,501)		2,714
Lancaster meeting			105,669	(80,570)		25,099
Preston meeting			12,290	(20,498)	9,791	1,583
Yealand meeting			35,474	(38,399)		(2,925)
			184,866	(501,390)	155,828	(160,696)
Restricted funds
Restricted fund				(4,324)		(4,324)
The Education Fund			946	(4,035)		(3,089)
The Maintenance	Fund		1,893			1,893
The Need Fund			22,243	(1,668)		20,575
			25,082	(10,027)		15,055
TOTAL FUNDS			209,948	(511,417)	155,828	(145,641)

	At	Incoming	Outgoing		At
	1/1/20	resources	resources	Transfers	31/12/20
	g	g
Buildings for church use	8				8
Yealand fund	500				500
Linked Charity Needs		18,650	(2,265)	(16,385)
Linked Charity Education		794	(525)	(269)
Linked Charity Maintenance		1,587		(1,587)
	508	21,031	(2,790)	(18,241)	508

Comparat	ives for restricted funds	(2019figures):
		At	Incoming	Outgoing		At
		1/1/19	resources	resources	Trallsfers	31/12/19
			8	I
Buildings	for church use	8				8
Yealand	building fund	4324		(4324)
Yealand	fund	500				500
Linked Charity Needs			22,243	(1,668)	(20,575)
Linked Charity Education			946	(4,035)	3,089
Linked Charity Maintenance			1.893		(1,893)
		4,832	25,082	(10,027)	(19,379)	508

							2020	2019
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
								8
Income and	endowments
Donations and		legacies
Donations					37,031	320	37,351	35,994
Gift aid					2,347		2,347	5,739
Legacies								1,000
Funds received		as an agent		not yet passed on	7,788		7,788	11,492
					47,166	320	47,486	54,225
Investment	income
Rents received					12,662	7,531	20,193	18,404
Wayleave					10,996		10,996
Income I'rom	listed investments				12,884	13,180	26,064	34,572
					36,542	20,711	57,253	52,976
Charitable activities
Letting meeting		house			23,763		23,763	96,136
Conferences	and events							2,754
Feed in tariff					1,405		1,405	1,793
Grants					300		300
CJRS grant					8,250		8,250
					33,718		33,718	100,683
Other income
Other income					9		9	75
Septic tank maintenance					1,644		1,644	1,989
Vat refunded	on	building	work		961		961
Compensation					50		50
					2,664		2,664	2,064
Total incoming		resources			120,090	21,031	141,121	209,948
Expenditure
Other trading activities
Purchases								120
Investment management				costs
Portfolio management					8,968		8,968	8,418
Carried forward					8,968		8,968	8,418

					2020	2019
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			g	g
Investment management		costs
Brought forward			8,968		8,968	8,418
Legal and professional	fees					996
Property repairs			2,687		2,687	2,051
Utilities						211
			11,655		11,655	11,676
Charitable activities
Postage and stationery			157		157	328
Sundries			371		371	124
Library			614		614	906
Refugee Support Group			37		37	99
Glenthorne weekend						4,804
Children and young people			385		385	416
Refreshment committee			62		62	395
Other charitable expenses						328
Committees and conferences			1,427		1,427	7,053
Outreach			64		64	60
Overwyresdale maintenance			350		350	420
Subscriptions						44
Dallas Road Peace Pole						2,328
School Peace Session						50
Place for Hope Workshop						361
Quakers in Criminal Justice			285		285	35
Northern Friends Peace	Board		1,953		1,953	1,971
Grants to institutions			42,718		42,718	33,637
Grants to individuals			545	2,790	3,335	5,703
			48,968	2,790	51,758	59,062
Support costs
Meeting houses
Wages			43,951		43,951	45,901
Pensions			325		325	175
Rates and water			2,109		2,109	2,263
Insurance			9,337		9,337	9,787
Light and heat			6,074		6,074	8,318
Telephone and broadband			842		842	757
Postage and stationery			1,745		1,745	1,560
Advertising			249		249	755
Sundries			150		150	20
Waste collections			343		343	296
Major works - Lancaster			10,725		10,725
Building works - Preston			697		697	47,802
Carried forward			76,547		76,547	117,634

					2020	2019
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
Meeting houses
Brought forward			76,547		76,547	117,634
Building works - Yealand			6,437		6,437	275,042
Gardening			2,655		2,655	3,416
Cleaning			862		862	1,574
Stafftraining			1,304		1,304	2,185
Living Wage Foundation			72		72	87
Repairs and maintenance			31,302		31,302	32,581
Legal and professional		fees	419		419	480
Recruitinent						1,260
Zoom subscription			144		144
Thirty-one Eight			120		120
			119,862		119,862	434,259
Governance costs
Sundries			120		120	97
Accountancy and legal fees			5,600		5,600	3,960
Legal and professional			280		280
Bank charges			163		163	168
Travel expenses			196		196	310
Payroll preparation	fees		1,856		1,856	930
Mediation fees						835
			8,215		8,215	6,300
Total resources expended			188,700	2,790	191,490	511,417
Net expenditure before		gains and losses	(68,610)	18,241	(50,369)	(301,469)
Realised recognised	gains and losses
Realised gains/(losses)	on fixed asset investments		(16,801)		(16,801)	5,648
Net expenditure			(85,411)	18,241	(67,170)	(295,821)