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2021-12-31-accounts

Page
Reference and Administrative
Details
Trustees' Report 2 to 14
Independent
Examiner's
Report		 15
Statement ofFinancial Activities 16 to 17
Balance Sheet 18 to 20
Notes to the Financial Statements 21 to 33
Detailed Statement ofFinancial Activities 34 to 36
Trustees Roger Dillon (resigned 31/12/2021)
Ian Marshall
(resigned		 31/12/2021)
Anne Chapman
Christine
Hall-Farthing
Sam Barnett-Cormack
Graham Bartram
Alan Tyldesley
James Bennetts
Jane Taylor (appointed 1/1/2021)
Anthony
Hughes
Principal address Lancaster Friends Meeting House
Lancaster
LA1 1TX
Registered charity number 1134224
Independent examiner Scotttk Wilkinson
Dalton House
9Dalton Square
LANCASTER
LA1 1WD
Solicitors Joseph A. Jones
6Fenton Street
Lancaster
LA1 1TE

Members are those in membership
in our Area Meeting. An Attender		 are those in membership
in our Area Meeting. An Attender		 are those in membership
in our Area Meeting. An Attender		 are those in membership
in our Area Meeting. An Attender		 are those in membership
in our Area Meeting. An Attender		 is someone who, not someone who, not being a Member, being a Member, frequently frequently
attends a specific Meeting for Worship or otherwise has ongoing involvement in activities in a Meeting. Numbers of
Attenders are hard to define in a perfectly consistent way, as "fiequently" is not clearly defined.
MEMBERS 2021 2020
Men Women Total Men Women Total
Bailrigg 2 2 4 I 2 3
Garstang 10 13 23 11 14 25
Lancaster 40 82 122 40 83 123
Preston 12 11 23 9 10 19
Yeeland 14 22 36 15 24 39
TOTALS 78 130 208 76 133 209
ATTENDERS 2021 2020
Men Women Total Men Women Total
Bailrigg 2 3 5 7 8 15
Garstang 2 2 4 I 6 7
Lancaster 18 30 48 22 31 53
Children 17 20
Preston 5 13 18 4 9 13
Yeeland 11 16 27 15 21 36
Children 0 3
TOTALS 38 64 119 49 77 747

Reason Amount required
Toprovide for unexpected f200,000 Approximately
12months		 ofincome to allow time for
falls in income expenditure
tobe reduced
To carry out planned work 6500,000 Value ofwork identified by the Quinquennial surveys
on buildings carried out in 2020 and 2021
Tomake our buildings 8500,000 This is an estimate.
zero-carbon by 2030
To provide ongoing income f500,000 With a5%return this would provide an annual income
off25,000.

Structure,
governance
and management		 Structure,
governance
and management
Office holders
The Area Meeting appoints officers to help to undertake its work. In 2021 these were:
Clerk
Assistant
Clerks
Assistant
Clerk Membership
Registering
Officer
Treasurer
Assistant Treasurer
Custodian ofArea Meeting Records
Individuals
&om 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 (11)
Pastoral Carers (formerly referred to as Overseers) (17)
Newsletter
Editor and Assistant
Nominations
Committee (8)
Trustees (10)
Data Protection Officer
Safeguarding
Officer
Website Coordinator
and Assistant
Over Wyresdale
Burial Ground		 Committee (3)

Buildings
for
Unrestricted Yealand Church
funds fund Use
Notes
Income and endowments from
Donations
and legacies		 29,054
Charitable
activities
Church activities 46,151
Other trading activities
investment
incoine		 32,580
Other income 10,723
Total 118,508
Expenditure
on
Raising funds 17,259
Charitable
activities
Church activities 185,155 500
Total 202,414 500
Net gains on investments 270,478
NET INCOME/(EXPENDITURE) 186,572 (500)
Transfers
between
funds		 18 29,811
Net movement
in funds		 216,383 (500)
Reconciliation
offunds
Total funds brought
forward		 2,448,239 500
Total funds carried forward 2 664622

2021 2020
Restricted Linked Total Total
donations Charities funds funds
Notes g
Income and endowments from
Donations
and legacies		 11,293 827 41,174 47,486
Charitable
activities
Church activities 46,151 33,718
Other trading activities
Investment
income		 29,784 62,364 56,404
Other income 10,723 3,513
Total 11,293 30,611 160,412 141,121
Expenditure
on
Raising funds 17,259 11,655
Charitable
activities		 6
Church activities 3,116 800 189,571 179,835
Total 3,116 800 206,830 191,490
Net gains on investments ~270478 ~3565
NET INCOME/(EKPENDITURE) 8,177 29,811 224,060 (46,804)
Transfers
between
funds		 18 ~29,811)
Net movement
in funds		 8,177 224,060 (46,804)
Reconciliation
offunds
Total funds brought
forward		 2,448,747 2,495,551
Total funds carried forward 8 177 2,672,807 2,448,747

Buildings
for
Unrestricted Yealand Church
funds fund Use
Notes 8
Fixed assets
Tangible assets 13
Investments
Investments 14 1,165,440
Investment
property		 15 1,275,000
2,440,440
Current assets
Debtors 16 11,381
Cash at bank and in hand 229,295
240,676
Creditors
Amounts
falling due within one year		 17 (16,494)
Net current assets 224,182
Total assets less current liabilities 2,664,622
NET ASSETS 2,664 622

2021 2020
Restricted Linked Total Total
donations Charities funds funds
Notes g 8
Fixed assets
Tangible assets 13
Investments
Investments 14 1,165,440 1,083,383
Investment
property		 15 1,275,000 1,125,000
2,440,448 2,208,391
Current
assets
Debtors 16 11,381 2,327
Cash at bank and in hand 8,177 237,472 ~246 375
8,177 248,853 248,702
Creditors
Amounts
falling due within one year		 17 (16,494) (8,346)
Net current assets 8 177 232,359 240,356
Total assets less current liabilities 8,177 2,672,807 2,448,747
NET ASSETS 8,177 2,672,807 ~2448 747
frauds 18
Unrestricted
funds:
Trustees and AreaMeeng fimd 2,425+30 2,190,411
Gacrtang Meeting 5,651 6,I$4
Lancaster Meeting 88,525 107,923
Preston Meeting 54,166 47,870
Yeatand Meeting 90,750 95,851
2,664,622 2,448+39
Ressncted funds:
Yealand fuad 500
Buildings forChurch Use 8 8
Restricted donations 8,177
8,1$5 508
Total funds 2,672,807 2,44$,747

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Rents received 14,166 9,747 23,913 20,193
Wayleave 245 245 10,996
Income I'rom listed investments 18,169 20,037 38,206 25 215
32,580 29,784 62,364 56,404
Other income
2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
8
Other incotne 9
Septic tank maintenance 491 491 1,644
Vat refunded on building work 961
Compensation 50
Release ofcovenant 10,000 10,000
Bank interest 232 232 849
~10 723 10,723 ~3513

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
8 f.
Portfolio management 9,639 9,639 8,968
Rental management fees 2,330 2,330
Properly repairs 5,290 5,290 ~2687
17,259 17,259 11,655

6. Charita ble
activities costs
Grant
funding of
activities Support
Direct (see note costs (see
Costs 7) note 8) Totals
Church activities 4,028 35,182 150,361 189,571
7. Grants payable
2021 2020
Church activities 35,182 46,053

Grants payable - continued Grants payable - continued
The total grants paid to institutions during the year was as follows:
2021 2020
Britain Yearly Meeting 19,600 15,871
Friends World Committee for Consultation 223
Quaker Social Action 100
Bradford 449
Richardson
Institute		 264
Friends Fellowship
Healing		 15
Kendal Quaker Tapestry (15) 3,115
United Nations Association - UK 150 155
Gatesbield
Quaker Housing		 8,000
Global Link 100
Oswestry Meeting Building Fund 125
Campaign
Against the Arms Trade		 20
Amnesty
International		 15 15
Lancaster Christian Aid 250 250
Practical Action 100 100
Friends ofHlekweni 100
Glenthome
Welcome Project		 100
Scholarships
for Street Kids		 100
Toilet Twinning 120
Friends Housing Bursary Trust 100
Woodbrooke 100 2,000
Lancaster Churches Together 161 161
Mines Advisory
Group		 100
Ludlow Quaker Meeting 130
Palestinian
Students		 100
Sanctuary Everywhere 5,000
Norwich
Quaker Meeting		 50
Kendal QM 100
Littlehampton
Quakers		 50
Manchester &Warrington Summer School 525
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
Marazion Friends Meeting 125
Dorothy Foundation 100
International
Voluntary
Service		 100
Support And Love Via Education 100
Tools ForSelfReliance 100
32,492 ~42 718

2021 2020
Wages and salaries 42,407 43,951
Other pension costs 358 325
42,765 ~44 276
The average monthly The average monthly number ofemployees during the year was as follows:
2021 2020
Wardens and other support staff 8 5

Comparatives
for t		 he sta tement offinancial
acti		 vities (2020 figures)
Buildings
for
Unrestricted Yealand Church
funds fund Use
Income and endowments from
Donations
and legacies		 47,166
Charitable
activities
Church activities 33,718
Investinent
income		 35,693
Other incoine 3,513
Total 120,090
Expenditure
on
Raising funds 11,655
Charitable
activities
Church activities 177,045
Total 188,700
Net gains on investments 3,565
NET INCOME/(EXPENDITURE) (65,045)
Transfers
between		 funds 18,241
Net movement
in funds		 (46,804)
Reconciliation
offunds
Total funds brought forward 2,495,043 500
Total funds carried forward 2,448,239 500
Restricted Linked Total
donations Charities funds
g E g
Income and endowments from
Donations
and legacies		 320 47,486
Charitable
activities
Church activities 33,718
Investment
income		 20,711 56,404
Other income 3,513

Comparatives
for tbe statement offinancial activities (2020 figures) - continued		 Comparatives
for tbe statement offinancial activities (2020 figures) - continued
Restricted Linked Total
donations Charities funds
8
Total 21,031 141,121
Expenditure
on
Raising funds 11,655
Charitable
activities
Church activities 2,790 179,835
Total 2,790 191,490
Net gains on investments 3,565
NET INCOME/(EXPENDITURE) 18,241 (46,804)
Transfers
between		 funds 18241
Net movement
in funds		 (46,804)
Reconciliation offunds
Total funds brought forward 2,495,551
Total funds carried forward 2,448,747

Tangible fixed as sets
Freehold
property
Cost
At 1 January 2021 and 31 December 2021
Net book value
At 31December 2021
At 31December 2020
Tangible
fixed assets are the meeting houses, warden's		 cottages and a burial ground, which are held
at deemed costof f.l each in the balance sheet.
Functional
Property Assets
Local Meeting Use ofBuilding Value Basis ofValuations
Garstang Meeting House f959,076 Insurance value
Meeting House, Including Warden' s
Lancaster Cottage 63,104,966 Insurance value
Preston Meeting House 6589,227 Insurance value
Warden's House 6205,050 Insurance value
Yealand Meeting House 6492,323 Insurance value
Old School (used as ahostel) $1,248,466 Insurance value
Warden's House (18Yealand Road) 6262,924 Insurance value
Fixed asset investments
Listed Unlisted
investments investments Totals
g 8
Market value
At 1 January 2021 1,073,383 10,000 1,083,383
Additions 308,137 3,000 311,137
Disposals
Revaluations		 (319,322)
90,242		 (319,322)
~90 242
At 31December 2021 1,152,440 ~13000 1,165,440
Net book value
At 31Deceinber 2021 1,132440 13000 1 163440
At 31December 2020 1 073,383 10000 1 083,383
There were no investment assets outside the UK.
Cost or valuation at 31 December 2021 is represented by:
Listed Unlisted
investments investments Totals
8
Valuation
in 2021		 1 152,440 13,000 1,165,440

Investment
property
Fair value
At 1 January 2021 1,125,000
Revaluation 150,000
At 31December 2021 ~1275000
Net book value
At 31December 2021 1,275,000
At 31December 2020 ~1125000
Fair value at 31December 2021 is represented by:
Valuation
in 2021		 1,275,000

2021 2020
Trade debtors 3,097 1,105
Other debtors 8,284 1,222
11,381 ~2327
17. Creditors: amounts falling due within one year
2021 2020
g 8
Trade creditors 4,726 3,416
Taxation and social security 208 130
Other creditors 11,560 4,800
~16 494 8,346

Movement
in funds
Net Transfers
movement between At
At I/1/21 in funds funds 31/12/21
g g
Unrestricted
funds
Trustees and Area Meeting fund 2,190,411 205,308 29,811 2,425,530
Garstang Meeting 6,184 (533) 5,651
Lancaster Meeting 107,923 (19,398) 88,525
Preston Meeting
Yealand Meeting		 47,870
~95851		 6,296
~5101)		 54,166
90,750
2,448,239 186,572 29,811 2,664,622
Restricted
funds
Yealand fund 500 (500)
Buildings for Church Use 8 8
Restricted donations 8,177 8,177
Linked charity - Education 856 (856)
Linked charity - Maintenance
Linked charity - Needs		 2,310
26,645		 (2,310)
~26 648)
508 81,488 ~29,8))) 8,185
TOTAL FUNDS 2,448,747 ~224 060 2,672,807
Incoming Resources Gains and Movement
resources expended losses in funds
8 g g 8
Unrestricted
fuads
Trustees and Area Meeting fund 34,106 (90,266) 261,468 205,308
Garstang
Meeting		 6,933 (7,466) (533)
Lancaster Meeting 41,238 (60,636) (19,398)
Preston Meeting
Yealand Meeting		 7,128
29 103		 (9,842)
~34,204)		 9,010 6,296
~5101)
118,508 (202,414) 270,478 186,572
Restricted
funds
Yealand fund (500) (500)
Restricted donations 11,293 (3,116) 8,177
Linked charity - Education 1,156 (300) 856
Linked charity - Maintenance
Linked charity - Needs		 2,310
~27 145		 ~500) 2,310
26,645
41 904 4,416 37,488
TOTAL FUNDS 160,412 L206,830) ~270 478 224,060

Comparatives
for movement
in funds
Net Transfers
movement between At
At 1/1/20 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
Yealand Meeting		 54,145
84,231		 (5,975)
12,265		 (300)
~645)		 47,870
95,851
2,495,043 (65,045) 18,241 2,448,239
Restricted
funds
Yealand fund 500 500
Buildings
for Church Use		 8 8
Linked charity - Education 269 (269)
Linked charity - Maintenance
Linked charity - Needs		 1,587
16385		 (1,587)
~563853
508 18,241 ~18,241) 508
TOTAL FUNDS
Incoming Resources Gains and Movement
resources expended losses in funds
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
Linked charity - Education 794 (525) 269
Linked charity - Maintenance
Linked charity - Needs		 1,587
~18650		 ~2,265) 1,587
16,385
21 031 ~2,790) 18,241
TOTAL FUNDS 141,121 (191,490) 3,565 ~46,804)

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
g
Income and endowments
Donations
and		 legacies
Donations 27,591 827 28,418 37,351
Gift aid
Funds received		 as an agent 1,463 11,293 1,463
11293		 2,347
~7 788
29,054 12,120 41,174 47,486
Investment
income
Rents received 14,166 9,747 23,913 20,193
Wayleave 245 245 10,996
Income fiom listed investments 18,169 20,037 38,206 ~25 215
32,580 29,784 62,364 56,404
Charitable
activities
Letting meeting house 38,576 38,576 23,763
Feed in tariff 1,411 1,411 1,405
Grants 300
CJRS grant 6 164 ~6164 8,250
46,151 46,151 33,718
Other income
Other income 9
Septic tank maintenance 491 491 1,644
Vat refunded
on		 building work 961
Compensation 50
Release ofcovenant 10,000 10,000
Bank interest 232 232 849
~10723 10,723 3,513
Total incoming resources 118,508 41,904 160,412 141,121
Expenditure
Investment
management		 costs
Portfolio management 9,639 9,639 8,968
Rental management fees 2,330 2,330
Property repairs 5,290 5,290 2,687
17,259 17,259 11,655

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
Charitable
activities
Postage and stationery 157
Sundries 241 241 371
Library 304 304 614
Refugee Support Group 100 100 37
Children
and young people		 215 215 385
Refreshment
committee		 101 101 62
Committees
and conferences		 1,427
Outreach 64
Overwyresdale
maintenance		 1,085 1,085 350
Place for Hope 1,645 1,645
Quakers
in Criminal		 Justice 35 35 285
Northern
Friends Peace Board		 1,953
Pastoral day care 173 173
Thirty-one
Eight		 129 129 120
Grants to institutions 29,376 3,116 32,492 42,718
Grants to individuals 1,890 800 2,690 3,335
35,294 3,916 39,210 51,878
Support costs
Meeting houses
Wages 42,407 42,407 43,951
Pensions 358 358 325
Rates 1,604 1,604
Water charges 2,012 2,012 2,109
Insurance 9,549 9,549 9,337
Light and heat 6,474 6,474 6,074
Telephone
and broadband		 1,096 1,096 842
Postage and stationery 2,507 2,507 1,745
Advertising 790 790 249
Sundries 150
Waste collections 398 398 343
Building
works - Lancaster		 2,672 2,672 10,725
Building works - Preston 697
Building works - Yealand 25,172 25,172 6,437
Gardening 3,514 500 4,014 2,655
Cleaning 694 694 862
Stafftraining 225 225 1,304
Living Wage Foundation 72 72 72
Repairs and maintenance 17,131 17,131 31,302
Legal and professional fees 24,728 24,728 419
Recruitment 106 106
Zoom subscription 268 268 144
Carried forward 141,777 500 142,277 119,742

2021 2020
Unrestricted Restricted Total Total
funds funds funds funds
8
Meeting houses
Brought forward 141,777 500 142,277 119,742
Computer
expenses		 1,052 1,052
Payroll preparation fees 1,316 1,316 1,856
144,145 500 144,645 121,598
Governance
costs
Sundries 111 111 120
Accountancy
and legal fees		 5,040 5,040 5,600
Legal and professional 436 436 280
Bank charges 129 129 163
Travel expenses 196
5,716 ~5716 6,359
Total resources expended 202 414 4,416 206,830 191,490
Net (expenditure)/income before gains and
losses (83,906) 37,488 (46,418) (50,369)
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments 30,236 30,236 ~16,801)
Net (expenditure)/income ~53,670) 37,488 ~16182) ~67 170)