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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 1134224

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Xeinadin Dalton House 9 Dalton Square LANCASTER LA1 1WD

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Page
Reference and Administrative Details 1
Trustees' Report 2 to 13
Independent Examiner's Report 14
Statement of Financial Activities 15 to 16
Balance Sheet 17 to 19
Notes to the Financial Statements 20 to 31
Detailed Statement of Financial Activities 32 to 34

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023

Trustees A Chapman
C Hall-Farthing (resigned 31/12/2023)
G Bartram
A Tyldesley
J Bennetts
S J Taylor (resigned 31/12/2023)
A E Hughes
A A Marsden
W N Taylor
C M Mulhern (resigned 13/1/2024)
P D Law-Jones
J S Vicary (appointed 1/1/2024)
Principal address Lancaster Friends Meeting House
LANCASTER
LA1 1TX
Registered charity number 1134224
Independent examiner Xeinadin
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD
Solicitors Joseph A. Jones
6 Fenton Street
Lancaster
LA1 1TE

Page 1

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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).

Objectives and activities Objectives

The objects of the charity are the furtherance of the religious and charitable purposes of the Religious Society of Friends. This involves:

These objectives are a key part of the means whereby the Society provides public benefit.

Activities are usually similar from year to year and include the regular holding of public Meetings for Worship and other meetings to which the public are invited; publicising our meetings and other events; providing Children's and Young Persons' Meetings in Lancaster and occasionally at Yealand ; maintaining our Meeting Houses and religious burial grounds; raising awareness and understanding of religious beliefs and practices; promoting fellowship among our Members and Attenders; ecumenical and interfaith activity; regular publication of newsletters for use of Members and Attenders; regular financial collections at our Meetings for Quaker objectives; and participation in Quaker Week events (usually held in October each year).

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LANCASHIRE CENTRAL AND NORTH

AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Objectives and activities

Significant activities

Meetings for Worship open to the public were held regularly at the following places or by Zoom:

Bailrigg Chaplaincy Centre, Lancaster University. Mondays 1.00-1.30pm (except Bank Holidays and Christmas Day)

Garstang Friends Meeting House, Calder Lane, Garstang PR3 1ZE. Sundays 10.30-11.30am

Lancaster Friends Meeting House, Meeting House Lane, Lancaster LA1 1TX. Sundays 10.30-11.30am with children and young people's meeting.

Preston Friends Meeting House, 189 St Georges Road, Preston, PR1 6NQ. Sundays 10.30-11.30am

Yealand Friends Meeting House, Yealand Road, Yealand Conyers, Carnforth LA5 9SH. Sundays 10.30-11.30am with children and young people's meeting by arrangement. Also Wednesdays 11.30-12.00 noon.

Meetings for Business are held at all Local Meetings, either monthly or bimonthly.

Area Meetings for Business in 2023 were held as follows:

14 January 12 March 13 May 8 July 9 September 11 November (by Zoom)

The attendance at these meetings was generally more than 30. In addition, a Fellowship Day was held on 14 October.

As well as public Meetings for Worship, various other activities of public benefit were carried out by the Area Meeting and its constituent Local Meetings, as detailed later in this section of the report.

Public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Objectives and activities

Grantmaking

The Trustees are entrusted with funds to make grants to Members and Attenders of the Meeting. The grants cover the following areas:

a) To pay the expenses of Area Meeting appointed representatives for courses and conferences (paid on demand).

b) To cover the expenses incurred by officers appointed by Area Meeting including Trustees (paid upon production of receipts).

c) To provide grants for the education of Friends and Attenders of Lancashire Central and North Area Quaker Meeting when attending short courses around Quaker themes (grants applied for on application form and supported by Pastoral carer / Elder). Grants are awarded by either the Trustee Grants Subcommittee, if £500 or under, or by the full body of Trustees if £501 or more.

d) To issue grants to Friends and Attenders of the Area Meeting when they find that they are in financial need (same application process as c).

e) To issue school and higher education small grants to all children / young people due to start or move up a school or into higher education.

f) To pay training expenses for those taking on roles within Area or Local Meetings.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Achievement and performance Charitable activities Numbers of Members and Attenders

The tables below give the numbers of Members and Attenders at year end of 2023, and the equivalent numbers for the previous year for comparison.

Members are those in membership in our Area Meeting. An Attender is someone who, not being a Member, 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 "frequently" is not clearly defined.

MEMBERS 2023 2022
Men Women Other Total Men Women Total
Bailrigg - - 6 6 3 2 5
Garstang 11 11 - 22 12 11 23
Lancaster 36 79 - 115 35 81 116
Preston 9 13 - 22 10 12 22
Yealand 18 27 - 45 16 26 42
TOTALS 74 130 6 210 76 132 208
ATTENDERS 2023 2022
Men Women Other Total Men Women Total
Bailrigg - - 5 5 2 2 4
Garstang 2 7 - 9 - 5 5
Lancaster 25 38 3 66 34 16 50
Children - - - 23 - - 19
Preston 3 15 - 18 7 20 27
Yealand 13 23 - 36 10 19 29
TOTALS 43 83 8 157 53 62 134

Attender numbers can be affected by Attenders moving into membership. New Members joined the Area Meeting by convincement, having not been a Member of any part of the Religious Society of Friends, and by transfer. People lost membership in the Area Meeting by resignation, ceasing to be a Member of any part of the Religious Society of Friends, by transfer, and by death.

Our Lancaster Local Meeting regularly has children and young people attending.

Information regarding our Area and Local Meetings is available from the Directory of Meetings on the website of Quakers in Britain (see www.quaker.org.uk/our-organisation/book-of-meetings) and on our Area Meeting website, www.lancsquakers.org.uk/. Area and Local Meeting newsletters are circulated to Members and Attenders.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Achievement and performance

Trustees Activities

Trustees met eight times in 2023, mostly by Zoom, on one occasion in person. Most meetings were attended by almost all Trustees. The Minutes were made available to the Area Meeting via the Clerk and reports on Meetings were printed in the Area Meeting Newsletter, which goes to all our Meetings and is available by email to all Members and Attenders. Some Trustees were available at each Area Meeting to answer any questions that might arise concerning Trustee work. A report on the work of Trustees was presented at Area Meeting in May.

During 2023, Trustees continued to be concerned with providing assistance to Members and Attenders, ensuring compliance with data protection and child protection matters. New policies for Data Protection, Safeguarding and complaints were endorsed by Area Meeting. Criteria for giving money to other organisations, and the Memoranda of Understanding, which set out the responsibilities of Local Meetings in conjunction with those of Area Meeting and Trustees, were also endorsed by Area Meeting. Trustees attended to routine maintenance and management of our buildings, and insurance. Major renovation work was undertaken at Lancaster Meeting House, including renewal of render on the south facing wall, attention to roof drainage, installation of roof vents and underpinning and renovation of the warden's cottage.

Trustees' Subcommittees for Employment, Risk, Grants, Finance, Nominations and Property have worked well, often by online communication, but with on-site work where necessary, and will continue in their present form.

We have employees or self-employed workers in several of our Meeting Houses, as wardens and cleaners. Trustees will continue to assist Local Meetings in promoting good employer/employee relationships. They have ensured that the Living Wage is implemented in respect of our employees.

Many of our buildings are well used by the wider community and offer rooms for hire at reasonable rates, providing income which is used to keep property in good order, thus enabling further lettings. Income from such lettings in 2023 was higher than in the previous year due to increased use after being depressed by Covid restrictions, as reflected in the accounts.

Key plans for the future work of Trustees will include ensuring continued progress on making our buildings as environmentally friendly as possible and approaching zero carbon by 2030, but with due regard to the listed building status of several of them. We shall further hope to improve access facilities for those visitors with disabilities.

We will ensure that our governance remains clear and maintains integrity, and will review policies and procedures to ensure that we are resilient to conflict while upholding and showing care for all in our community. We shall keep under review all land and properties, and ensure compliance with legislation as it arises.

In the autumn of 2023, the Clerk of Trustees and the Clerk of Area Meeting attended meetings with role holders from other Area Meetings in the North of England to explore possible advantages of closer collaboration.

Trustees have an arrangement for continuing advice from Buttress Architects, the firm which carried out the Quinquennial Review in 2021. Possible building work on the roof of the Old School at Yealand is under consideration.

In 2023 a further contribution of £5,000 was made to the work at Rookhow (in South Cumbria) to provide opportunities for disadvantaged groups.

Other Area Meeting Activities

2023 has been a year in which the Area Meeting has settled down to a pattern of meeting which we hope will continue. Whilst most meetings were in person, we extended and improved arrangements for blended meetings and continued to hold the occasional business meeting by Zoom.

Our Nominations Committee continues to struggle to find Friends to fill all the roles we currently identify as necessary. There is an ongoing concern to recognise the evils of slavery and the involvement of Quakers and others in the transatlantic slave trade in past centuries, and to consider ways and means of offering amelioration of the slave trade's lasting effects.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Achievement and performance

Friends have continued to support local and national Quaker charities such as the Quaker Mental Health Forum, Quaker Peace and Social Witness, Rookhow and the Northern Friends Peace Board, and to engage online with their concerns. Members continued to deepen their faith and practice through worshipping and studying online, with such opportunities being provided locally by Rookhow and Glenthorne and nationally by Woodbrooke.

Other Local Meeting Activities

Each Local Meeting has been asked to provide information on their activities to aid in compiling this annual report. Information on each Meeting's activities that are not reported elsewhere is included below.

Bailrigg Meeting at Lancaster University

With a small increase in attenders, including some regularly on campus, we have moved to a pattern of Meeting for Worship both in person in the Chaplaincy Centre and online, often linked via Zoom. This is likely to be our pattern of meeting from now on, recognising the diverse needs of those who are part of our community. We have managed to continue supporting the Chaplaincy Centre activities, including Welcome Week events, in person (soup lunch, multifaith prayers, interfaith discussions), and packing and distributing 'goody bags' at various times of the year to support students, particularly international ones, who were remaining on campus during vacations. The Meeting continues to be represented on the Chaplaincy Management Committee, and Members are involved in a wide variety of aspects of university life, as well as holding roles at Area and national level within the Society.

Garstang

We have a small number of active Friends, with up to eleven attending Meeting for Worship, and have recently welcomed new attenders. We continue to explore the idea of Simpler Meetings as a way of adapting to our small size. We no longer have Committees for Outreach, Social Activities, or Property, but are in the process of replacing these with individual Co-ordinators, with the Property Co-ordinator already playing a very active role.

Outreach has also been very active, with two contributions by the Meeting to Garstang Arts Festival - a talk about the Quaker Tapestry, and an art exhibition including art from Friends from our Meeting. We also took part for the first time in Open Heritage Days, attracting 35 visitors from all over the North West, and welcomed walkers for a coffee stop during Garstang Walking Week. We were asked once again to provide refreshments for local houses opening their gardens, donating the £500 thus raised to four charities. Garstang Friends made four contributions to the 'Voice of the Church' column in the local news paper - this is a regular column to which all local churches contribute on a rota basis.

Having an old Meeting House is a mixed blessing. This year we have been planning how to bring our property up to 21st-century environmental standards, with a particular focus on reducing our carbon footprint. We have considered what carbon reducing measures are possible and cost effective, and recognise the need to address the dampness of the buildings as a priority. Our garden and grounds, which give us all much pleasure, are being actively managed in order to increase their bio-diversity.

Lancaster

During 2023 attendance in person at Meetings for Worship continued to revive. As well as people returning to the Meeting House we welcomed new Attenders and new Members. Blending equipment continued to allow Friends to attend Meeting for Worship and Meeting for Business despite distance or physical constraints. Wednesday lunchtime Meeting for Worship continued to be well attended by a regular group. Some Friends are also taking part in monthly extended Meeting for Worship beginning at 9.30 instead of the usual 10.30.

The Children's Meeting continued to meet every Sunday and was well attended by an enthusiastic group of families. The young people continued to meet regularly and this year took part in creating our video Life and Service Report. A calendar of regular and one-off events nurturing the Lancaster Quaker community has been instituted this year. These have included: regular Reading for the Soul, Taizé singing, Making Music with Friends, Soul Artistry, a Becoming Friends Course, Bring and Share lunches, and one-off events: Quaker Story-Making and Labyrinth meditation.

Friends have been taking part in a Learning Journey for Reparations, a series of online discussions exploring the role of Quakers in the transatlantic slave trade and what steps can be taken in the future.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Achievement and performance

A newly constituted Garden Committee has been energetically nurturing the garden. They have made good progress and have further big plans towards creating a space for nature and for Friends to enjoy.

The Nominations Committee continues to work hard to fill the roles required.

A new Warden was appointed in 2023 and has moved into the newly refurbished cottage. Her contributions to the life of the Meeting are greatly valued by all Friends.

Substantial construction and maintenance work was carried out on the Meeting House during the summer which was paused over the winter and will be completed in spring 2024.

Preston

During 2023 numbers attending at Sunday Meeting for Worship have ranged from 8 to 18, with an average of 10 in person and 4 on Zoom. With equipment now improved to a high technical standard, we have continued to make Zoom meetings available to Friends and Attenders who are unable to be physically present in the Meeting House; the facility is particularly helpful to Friends with limited mobility or illness, and has kept us in contact with others who are temporarily away from the area.

The Eldership and Pastoral Care group has met bimonthly during the year. In addition to its care for the spiritual and material needs of Friends, the group also arranged a Memorial Meeting for a Friend who had died at the age of 90. Before coming to Preston she had been one of the stalwarts who had kept Blackpool Quaker Meeting in being until it was finally laid down by Area Meeting.

Our Warden maintains the Meeting House to a high standard, with the polished parquet floor and the beautifully trimmed hedge being notable features. Following an inspection by Lancashire Fire and Rescue, our usual construction firm was engaged to replace the doors on the schoolroom, the kitchen and the store with fire-resistant doors and to upgrade the fire resistance of the doors to the Meeting Room. The work was, as always, carried out to a high standard. The Meeting House Library has benefited from the addition of several new books, thanks in part to generous donations, and the updated catalogue of its holdings available to borrow can be viewed both on the Meeting House website and as hard copy in the Meeting House itself.

Yealand

2023 brought a gradual increase in numbers attending Sunday Meeting, with up to 20 Friends regularly present in the Meeting House and 6 or 7 joining us by Zoom. There remain issues with the set-up and sound quality of the Blended Meeting which are being explored further. We have had a number of visitors, and some relatively new Friends are taking a more active part in the Meeting. Wednesday morning meetings continue to be in-person only.

Our various groups include Wholeness and Healing and Experiment with Light groups. New approaches are being tried. Our Pastoral Team now facilitates 'Afterword' on the first Sunday of each month when there is no Business Meeting. The team has also organised 'Sharing our Quakerism' sessions, which have been well attended and inspiring. A monthly group has been discussing Quaker Faith and Practice. The National Quaker Day for Healing and Wholeness was marked. In the summer the garden party was held and was enjoyed by Friends and locals.

The Old School Hostel is open for sole-use bookings and has been very well used. We have been pleased to welcome Vision of Adventure, an organisation that provides weekends of adventure activities for the partially sighted, along with a whole range of other groups and families. A talk about Quakerism was given to one of the groups staying.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Financial review

Investment policy and objectives

The charity holds investments in property, listed securities and unlisted investments. At the end of 2023 57% of assets are property, 34% are listed investments, 2% are unlisted investments and 6% are cash. Of these the cash and the listed investments are easily realisable, whereas the value of our property can only be realized if it is sold.

Our portfolio of listed securities is managed by Canaccord Genuity Wealth Management, who have an office in Lancaster. The portfolio is managed to generate income with a risk profile of 5 (on a scale of 1 to 9, with 9 being the highest risk). The restrictions on the portfolio are taken from the investment policy of Britain Yearly Meeting. This excludes companies that are primary producers of pornography, munitions and related products, fossil fuels, tobacco, alcohol or involved in gambling, or which are profiting from the occupation of Palestine.

At the end of 2023 our investment portfolio was split approximately as follows: Debt and fixed interest - 33% (2022: 28%) Equities - 58% (2022: 59%) Alternative Investments - 9% (2022: 8%) Cash - 0.4% (2022: 5%) The Trustees Finance Subcommittee reviews our investment portfolio in the light of quarterly statements.

Unlisted investments are direct investments in organisations whose work furthers the concerns of the Meeting. These include withdrawable share capital in societies, as well as bonds and unlisted company shares. Organisations we have invested in are active in renewable energy, provision of affordable housing and the energy efficiency retrofit of buildings.

Area Meeting, Preston, Garstang and Yealand Meetings bank with the Co-operative Bank, as this is one of the few banks with a good record on ethics and sustainability that still offer accounts to organisations. Lancaster Meeting has its current accounts with the Cumberland Building Society and a savings account with the Ecology Building Society. In addition, Yealand Meeting have an account with NatWest.

Reserves policy

Reserves are the unrestricted assets held by the charity. Free reserves at 31 December 2023 amounted to £2,220,314 (2022 - £2,433,235).

A reserves policy agreed by Area Meeting in May 2024 set out the following target reserves:

Reason Amount required
To provide for unexpected £200,000 Approximately 12 months of income to allow time for
falls in income expenditure to be reduced
To carry out planned work £800,000 Identified by Trustees property committee
on buildings over next 5
years
To carry out planned work £50,000 Identified by Trustees property committee
on buildings in 5 - 10 years
Total £1,050,000

This is approximately £100,000 more than the realisable assets (cash and listed investments) plus the unlisted investments held by the charity.

Investment property is held to provide an income for ongoing maintenance of the functional buildings but some may have to be sold to provide funds for carrying out planned work to our functional buildings.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management

Governing document

The Governing Document was adopted on 12 July 2009.

All Trustees, the Clerk to Trustees and the Area Meeting Treasurer are appointed by Area Meeting following nomination by Area Meeting Nominations Committee or Trustees Nominations Subcommittee. The Area Meeting Treasurer is, and is normally, a Trustee.

The following were Trustees for the year ended 31 December 2023: G Bartram, J Bennetts (Clerk), A Chapman, C Hall Farthing, A E Hughes, A A Marsden, S J Taylor, W N Taylor, A Tyldesley, P D Law-Jones, C M Mulhern.

Trustees' Terms of service:

A Chapman - 8 July 2017-31 December 2023 (reappointed to serve until 31 December 2025) C H Farthing - 13 January 2018-31 December 2023 G Bartram - 1 January 2019-31 December 2024 A Tyldesley - 9 March 2019-31 December 2024 J Bennetts - 7 September 2019-31 December 2025 A E Hughes - 11 July 2020-31 December 2025 S J Taylor - 1 January 2021-31 December 2023 A A Marsden - 1 January 2022-31 December 2024 W N Taylor - 9 September 2022-31 December 2025 P D Law-Jones - 12 November 2022-31 December 2025 C M Mulhern - 12 November 2022 - 13 January 2024

Those acting as Trustees at the time this report was approved were:

J Bennetts (Clerk), G Bartram, A Chapman, A E Hughes, P D Law-Jones, A A Marsden (Assistant Clerk Admin), A Tyldesley, W N Taylor (Assistant Clerk) and J S Vicary.

Policies for the induction and training of Trustees

The work of Trustees is defined by the Terms of Reference and Memoranda of Understanding between Trustees, Area Meeting and Local Meetings. Guidance for Quaker Trustees is provided by the Handbook for Trustees of Quaker Meetings published by the Quaker Stewardship Committee (2014). Upon nomination, Trustees are provided with a set of induction papers, referral to online sources and a briefing by the Clerk(s) to Trustees. All Trustees are encouraged to attend training courses for Quaker Trustees through the virtual Woodbrooke College, and any related courses or conferences.

Risk assessment

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Every third year individual buildings have risk assessments conducted for fire and other risks to individuals, and procedures are in place to manage these risks. Local Meetings have received copies of their insurance policies and each Meeting has a handbook for guidance. No Local Meetings or committees reported Data Protection issues to our Data Protection officer. The Area Meeting is a member of Thirtyone:eight (previously known as CCPAS), for Safeguarding. Safeguarding training is now a requirement for role holders within the AM. The Child Protection Policy of each Local Meeting is reviewed annually. This review for 2023 is satisfactory.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management Meeting structure

Meetings for church affairs and meetings of Trustees, in which the Religious Society of Friends conducts its business, are Meetings for Worship based on silence, carrying the expectation that the way forward with divine guidance can be discerned if Members are truly listening together and to each other in a spirit of love and trust. The unity that is sought depends on the willingness of all to seek the truth in each other's utterances. There is no voting because Friends (Quakers) believe that this emphasises divisions and inhibits the process of seeking a way forward with which all can unite, which is then expressed as the sense of the meeting.

"Stewardship involves prayer, and it involves thought, and it involves applying what emerges from the two. As individuals our particular talents may lead us to greater emphasis on one of those elements, but they can never be wholly divided within any of us, and as a community we need to be faithful to all three: prayer, thought and application." Christine A.M. Davis, Quaker Faith and Practice, 15.01.

The Clerk(s) of the meeting bear(s) the final responsibility for preparing the business and conducting the meeting. Minutes are drafted by the Clerk(s) during the meeting and then offered to the meeting for acceptance, amendment or rejection. The final decision about whether each minute represents the sense of the meeting is the responsibility of the meeting, not of the Clerk. Minutes are, therefore, approved during the meeting in which they are drafted.

Lancashire Central and North Area Quaker Meeting meets at such frequency, times and places as the Meeting itself directs. The Clerk may arrange for a special meeting to be held if necessary.

The sessions of Area Meeting for Business are open to all Members (and Attenders with the permission of the Clerk) of the Area Meeting. The business and activities of the Area Meeting should, at all times, be conducted in accordance with the provisions of Quaker Faith and Practice (5th edition, adopted June 2013, as amended by Britain Yearly Meeting in 2015).

It is the responsibility of the Area Meeting to appoint an auditor or independent examiner of the Area Meeting accounts.

Lancashire Central and North Area Quaker Meeting comprises all constituent Local Meetings contained within its area: Bailrigg, Garstang, Lancaster, Preston and Yealand. Local Meetings meet in their own premises, with the exception of Bailrigg Meeting, which meets in the Chaplaincy Centre of Lancaster University at Bailrigg. Arrangements for the establishment, running or dissolution of constituent meetings shall be in accordance with Quaker Faith and Practice.

The Area Meeting is the level at which membership is held. The Area Meeting also holds responsibilities for the physical and spiritual nurturing of all within its care. Responsibility for the proper stewardship of funds, and the stewardship and overview of business within Area Meeting, lies with the Trustees. An Attender is one who, not being a Member, frequently attends a specific Local Meeting for Worship. Attenders often take an active part in the life of the Meeting including attending Meetings for Business, but they are not eligible to hold certain offices including that of Trustee.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management

Office holders

The Area Meeting appoints officers to help to undertake its work. In 2023 these were: Clerk Assistant Clerks Assistant Clerk Membership Registering Officer Treasurer Assistant Treasurer Custodian of Area Meeting Records Individuals from 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) Pastoral Carers (formerly referred to as Overseers) (16) Newsletter Editor and Assistant Nominations Committee (8) Trustees (11) Data Protection Officer Safeguarding Officer Website Coordinator and Assistant Over Wyresdale Burial Ground Committee (2)

Representatives or contact persons to the following committees and councils of Britain 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)

The Area Meeting (AM) is part of Britain Yearly Meeting of the Religious Society of Friends. The AM has a two-way relationship with the central departments and work of the Yearly Meeting. A large part of this relationship is formed by those Friends who serve as representatives to the central committees and councils, one of the main links being the reports from our representatives to Meeting for Sufferings. Meeting for Sufferings is the standing representative body entrusted with the care of the business of Britain Yearly Meeting throughout the year.

The Area Meeting properties are all held by Friends Trusts Ltd as custodian Trustee. Area Meeting Trustees manage and operate the buildings on behalf of Area Meeting as the beneficial owners.

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Structure, governance and management

Linked Charities

There are three linked charities registered at the Charity Commission: The Maintenance Fund (1134224-1) The Education Fund (1134224-2)

The Need Fund (1134224-3)

Any remaining income at the end of the year shall be applied for any charitable purpose of the benefit of the Friends and Attenders in the Area Meeting, according to the Charity Commission Scheme dated May 17th 2013, under schedule Part 1.

Custodian Trustees

Friends Trusts Limited, Friends House, 173 Euston Road, London, NW1 2BJ, Company Number: 188362, Registered Charity Number: 237698

The Meeting is named Lancashire Central and North Area Quaker Meeting of the Religious Society of Friends (previously Lancaster Monthly Meeting of the Religious Society of Friends), Charity Commission registration number 1134224. The Trustees who served during the year did so in accord with the Governing Document of 12 July 2009 which manages Charity Commission Scheme 145636 Sealed 31 May 1995, amended with case number 343881 Sealed 4 March 2004, and further amended with case number 346795 Sealed 17 May 2013.

For the whole of 2023 the Clerk was James Bennetts, the Assistant Clerk was Christine Hall Farthing and the Treasurer was Anne Chapman.

There is no chief executive officer but day-to-day management is entrusted to the Clerk who consults other Trustees whenever necessary or holds business over until the next meeting of Trustees.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

...................................................................... J Bennetts - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

Independent examiner's report to the trustees of Lancashire Central and North Area Quaker Meeting

I report to the charity trustees on my examination of the accounts of Lancashire Central and North Area Quaker Meeting (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Mr T M Preece FCCA

Xeinadin Dalton House 9 Dalton Square LANCASTER LA1 1WD

Date: .............................................

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
Income and endowments from
Donations and legacies
2
Charitable activities
Church activities
Investment income
3
Other income
4
Total
Expenditure on
Raising funds
5
Charitable activities
6
Church activities
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
18
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
43,144
93,283
31,611
43,995
212,033
13,496
473,835
487,331
39,098
(236,200)
23,279
(212,921)
2,433,235
2,220,314		 Yealand
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Buildings
for
Church
Use
£
-
-
-
-
-
-
-
-
-
-
-
-
8
8

The notes form part of these financial statements

Page 15

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Notes
Income and endowments from
Donations and legacies
2
Charitable activities
Church activities
Investment income
3
Other income
4
Total
Expenditure on
Raising funds
5
Charitable activities
6
Church activities
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
18
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Restricted
donations
£
27
-
-
-
27
-
28
28
-
(1)
-
(1)
1
-		 Linked
Charities
£
33
-
24,446
-
24,479
-
1,200
1,200
-
23,279
(23,279)
-
-
-		 2023
Total
funds
£
43,204
93,283
56,057
43,995
236,539
13,496
475,063
488,559
39,098
(212,922)
-
(212,922)
2,433,244
2,220,322		 2022
Total
funds
£
44,804
78,490
54,268
2,403
179,965
13,556
257,016
270,572
(148,956)
(239,563)
-
(239,563)
2,672,807
2,433,244

The notes form part of these financial statements

Page 16

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

BALANCE SHEET 31 DECEMBER 2023

Notes
Fixed assets
Tangible assets
13
Investments
Investments
14
Investment property
15
Current assets
Debtors
16
Cash at bank and in hand
Creditors
Amounts falling due within one year
17
Net current assets
Total assets less current liabilities
NET ASSETS		 Unrestricted
funds
£
-
811,321
1,275,000
2,086,321
48,037
118,577
166,614
(32,621)
133,993
2,220,314
2,220,314		 Yealand
fund
£
-
-
-
-
-
-
-
-
-
-
-		 Buildings
for
Church
Use
£
8
-
-
8
-
-
-
-
-
8
8

The notes form part of these financial statements

Page 17

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

BALANCE SHEET - continued 31 DECEMBER 2023

Notes
Fixed assets
Tangible assets
13
Investments
Investments
14
Investment property
15
Current assets
Debtors
16
Cash at bank and in hand
Creditors
Amounts falling due within one year
17
Net current assets
Total assets less current liabilities
NET ASSETS		 Restricted
donations
£
-
-
-
-
-
27
27
(27)
-
-
-		 Linked
Charities
£
-
-
-
-
-
-
-
-
-
-
-		 2023
Total
funds
£
8
811,321
1,275,000
2,086,329
48,037
118,604
166,641
(32,648)
133,993
2,220,322
2,220,322		 2022
Total
funds
£
8
974,974
1,275,000
2,249,982
4,085
197,982
202,067
(18,805)
183,262
2,433,244
2,433,244

The notes form part of these financial statements

Page 18

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

BALANCE SHEET - continued 31 DECEMBER 2023

Funds
18
Unrestricted funds:
Trustees and Area Meeting
Garstang Meeting
Lancaster Meeting
Preston Meeting
Yealand Meeting
Designated (Yealand Septic Tank)
Restricted funds:
Buildings for Church Use
Restricted donations
Total funds		 2,012,174
3,366
44,727
48,836
108,678
2,533
2,220,314
8
-
8
2,220,322		 2,224,574
4,014
53,455
47,621
101,870
1,701
2,433,235
8
1
9
2,433,244

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. A Chapman - Trustee

............................................. J Bennetts - Trustee

The notes form part of these financial statements

Page 19

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

The charity receives government grants. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accruals 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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Investment property

Investment properties are included at market value at the balance sheet date. Realised gains and losses on investment properties are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains or losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Page 20

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

1. Accounting policies - continued

Investment property

Market values have been based on a local estate agent's opinion of the expected sale price and agreed by the trustees.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains or losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Fixed assets

The charity owns meeting houses, warden's cottages and a burial ground. No historical cost or valuation is available. The trustees feel that obtaining a valuation would be too costly and add little value to the accounts. All expenditure on the properties is written off to the SOFA in the year.

2. Donations and legacies

Unrestricted
Restricted
funds
funds
£
£
Donations
37,358
33
Gift aid
5,786
-
BYM funds received as an agent
-
27
43,144
60		 2023
Total
funds
£
37,391
5,786
27
43,204		 2022
Total
funds
£
40,824
3,955
25
44,804

Other funds collected as an agent

The charity collects donations which are passed to other organisations. At the balance sheet date there was £1,065 (2022 - £727) collected which will be passed to the relevant charities in the following year.

Page 21

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

3. Investment income

Unrestricted
Restricted
funds
funds
£
£
Rents received
13,949
9,502
Wayleave
121
-
Income from investments
17,541
14,944
31,611
24,446
4.
Other income
Unrestricted
Restricted
funds
funds
£
£
Septic tank maintenance
1,082
-
VAT on Listed Places of Worship Grant
41,431
-
Bank interest
1,482
-
43,995
-		 2023
Total
funds
£
23,451
121
32,485
56,057
2023
Total
funds
£
1,082
41,431
1,482
43,995		 2022
Total
funds
£
23,400
99
30,769
54,268
2022
Total
funds
£
1,951
-
452
2,403

5. Raising funds

Investment management costs

Investment management costs
Unrestricted
Restricted
funds
funds
£
£
Portfolio management
10,387
-
Rental management fees
2,355
-
Property repairs
754
-
13,496
-		 2023
Total
funds
£
10,387
2,355
754
13,496		 2022
Total
funds
£
9,301
2,262
1,993
13,556

Page 22

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

6. Charitable activities costs

6.
Charitable activities costs
Church activities
7.
Grants payable
Church activities
The total grants paid to institutions during the year w
Britain Yearly Meeting
Northern Friends Peace Board
Friends Fellowship Healing
Kendal Quaker Tapestry
United Nations Association - UK
Gatesbield Quaker Housing
CORD
Campaign Against the Arms Trade
Amnesty International
Lancaster Christian Aid
Practical Action
Glenthorne Welcome Project
Scholarships for Street Kids
Quaker Service
Toilet Twinning
Friends Housing Bursary Trust
Lancaster Churches Together
Mines Advisory Group
Manchester & Warrington Summer School
Teenage General Meeting
Lancaster University Chaplaincy Centre
Rookhow
Tools For Self Reliance
Crawshawbooth Meeting House Appeal
Friends Community Development Trust
Osmotherley Meeting House
A Rocha UK
Crawley Friends Housing Association
Anti-Slavery International
Malton Meeting House
Milton Keynes Quaker Meeting		 Direct
Costs
£
5,874
as as follows:		 Grant
funding of
activities
(see note
7)
£
26,303		 Support
costs (see
note 8)
£
442,886
2023
£
26,303
2023
£
11,028
2,080
15
100
-
-
-
20
-
250
100
100
-
-
184
100
161
100
800
500
800
5,500
100
-
-
-
100
-
-
150
100
22,288		 Totals
£
475,063
2022
£
69,206
2022
£
39,201
2,500
-
-
150
20,000
100
20
15
250
100
100
100
100
304
150
161
100
550
500
800
-
-
400
50
225
125
100
100
-
-
66,201

Page 23

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

7. Grants payable - continued

The total grants paid to individuals during the year was as follows:

Individual grants

2023 2022
£ £
4,015 3,005

Grants to individuals consists of Need fund grants - £800 (2022 - £1,000), Education fund grants - £400 (2022 - £300) and other grants - £2,815 (2022 - £1,705).

8. Support costs

Support costs
Meeting Governance
houses costs Totals
£ £ £
Church activities 435,882 7,004 442,886

9. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

The Trustees incurred total expenses of £518 relating to safeguarding training, travel and accommodation during the year 2023. There were no Trustees' expenses paid for the year ended 31 December 2022.

10. Staff costs

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Wardens and other support staff		 2023
£
62,312
392
62,704
2023
8		 2022
£
53,866
395
54,261
2022
11

No employees received emoluments in excess of £60,000.

Page 24

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

11. Comparatives for the statement of financial activities (2022 figures)

Unrestricted
funds
£
Income and endowments from
Donations and legacies
44,726
Charitable activities
Church activities
78,490
Investment income
26,724
Other income
2,403
Total
152,343
Expenditure on
Raising funds
13,556
Charitable activities
Church activities
247,515
Total
261,071
Net gains/(losses) on investments
(148,956)
NET INCOME/(EXPENDITURE)
(257,684)
Transfers between funds
26,297
Net movement in funds
(231,387)
Reconciliation of funds
Total funds brought forward
2,664,622
Total funds carried forward
2,433,235
Restricted
donations
£
Income and endowments from
Donations and legacies
25
Charitable activities
Church activities
-
Investment income
-
Other income
-		 Yealand
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Linked
Charities
£
53
-
27,544
-		 Buildings
for
Church
Use
£
-
-
-
-
-
-
-
-
-
-
-
-
8
8
Total
funds
£
44,804
78,490
54,268
2,403

Page 25

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

11.
Comparatives for the statement of financial activities (2022 figures) - continued
Restricted
donations
£
Total
25
Expenditure on
Raising funds
-
Charitable activities
Church activities
8,201
Total
8,201
Net gains/(losses) on investments
-
NET INCOME/(EXPENDITURE)
(8,176)
Transfers between funds
-
Net movement in funds
(8,176)
Reconciliation of funds
Total funds brought forward
8,177
Total funds carried forward
1		 Linked
Charities
£
27,597
-
1,300
1,300
-
26,297
(26,297)
-
-
-		 Total
funds
£
179,965
13,556
257,016
270,572
(148,956)
(239,563)
-
(239,563)
2,672,807
2,433,244

The table above shows the breakdown of the final column of the Statement of Financial Activities on page 16, which are the figures for 2022.

12. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examination fee of £5,780 (2022 - £6,036).

13. Tangible fixed assets

Tangible fixed assets
Freehold
property
£
Cost
At 1 January 2023 and 31 December 2023 8
Net book value
At 31 December 2023 8
At 31 December 2022 8

Page 26

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

13. Tangible fixed assets - continued

Tangible fixed assets are the meeting houses, warden's cottages and a burial ground, which are held at deemed cost of £1 each in the balance sheet.

Functional Property Assets

Local Meeting Use of Building Value Basis of Valuations
Garstang Meeting House £1,100,225 Insurance value
Meeting House, Including Warden's
Lancaster Cottage £3,800,022 Insurance value
Preston Meeting House £975,699 Insurance value
Warden's House £349,835 Insurance value
Yealand Meeting House £602,532 Insurance value
Old School (used as a hostel) £1,527,939 Insurance value
Warden's House (18 Yealand Road) £368,971 Insurance value

14. Fixed asset investments

Listed
Unlisted
investments
investments
£
£
Market value
At 1 January 2023
936,804
38,170
Additions
26,204
10,000
Disposals
(230,298)
-
Revaluations
30,441
-
At 31 December 2023
763,151
48,170
Net book value
At 31 December 2023
763,151
48,170
At 31 December 2022
936,804
38,170
There were no investment assets outside the UK.
Cost or valuation at 31 December 2023 is represented by:
Listed
Unlisted
investments
investments
£
£
Valuation in 2023
763,151
48,170		 Totals
£
974,974
36,204
(230,298)
30,441
811,321
811,321
974,974
Totals
£
811,321

Page 27

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

15. Investment property

Investment property
Fair value
At 1 January 2023
and 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
Fair value at 31 December 2023 is represented by:
Valuation in 2023		 £
1,275,000
1,275,000
1,275,000
£
1,275,000

Investment properties were valued by Hackney and Leigh Estate Agents, Carnforth at 17 November 2021 and the valuation is agreed by the trustees as a good estimate of the market value. The agents based their valuation on sale values of similar properties in the area.

16. Debtors: amounts falling due within one year

Debtors: amounts falling due within one year
Trade debtors
Prepayments
Creditors: amounts falling due within one year
Trade creditors
Taxation and social security
Other creditors		 2023
£
47,222
815
48,037
2023
£
26,307
-
6,341
32,648		 2022
£
3,935
150
4,085
2022
£
12,830
177
5,798
18,805

17. Creditors: amounts falling due within one year

Page 28

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

18. Movement in funds

Movement in funds
Unrestricted funds
Trustees and Area Meeting
Garstang Meeting
Lancaster Meeting
Preston Meeting
Yealand Meeting
Designated (Yealand Septic Tank)
Restricted funds
Buildings for Church Use
Restricted donations
Linked charity - Education
Linked charity - Maintenance
Linked charity - Needs
TOTAL FUNDS
Net movement in funds, included in the above are
Unrestricted funds
Trustees and Area Meeting
Garstang Meeting
Lancaster Meeting
Preston Meeting
Yealand Meeting
Designated (Yealand Septic Tank)
Restricted funds
Restricted donations
Linked charity - Education
Linked charity - Maintenance
Linked charity - Needs
TOTAL FUNDS		 At 1/1/23
£
2,224,574
4,014
53,455
47,621
101,870
1,701
2,433,235
8
1
-
-
-
9
2,433,244
as follows:
Incoming
resources
£
66,674
7,081
84,442
14,322
38,432
1,082
212,033
27
924
1,847
21,708
24,506
236,539		 Net
movement
in funds
£
(235,679)
(648)
(8,728)
1,215
6,808
832
(236,200)
-
(1)
524
1,847
20,908
23,278
(212,922)
Resources
expended
£
(331,411)
(7,729)
(93,170)
(16,546)
(38,225)
(250)
(487,331)
(28)
(400)
-
(800)
(1,228)
(488,559)		 Transfers
between
funds
£
23,279
-
-
-
-
-
23,279
-
-
(524)
(1,847)
(20,908)
(23,279)
-
Gains and
losses
£
29,058
-
-
3,439
6,601
-
39,098
-
-
-
-
-
39,098		 At
31/12/23
£
2,012,174
3,366
44,727
48,836
108,678
2,533
2,220,314
8
-
-
-
-
8
2,220,322
Movement
in funds
£
(235,679)
(648)
(8,728)
1,215
6,808
832
(236,200)
(1)
524
1,847
20,908
23,278
(212,922)
as

Page 29

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

18. Movement in funds - continued

Comparatives for movement in funds

Unrestricted funds
Trustees and Area Meeting
Garstang Meeting
Lancaster Meeting
Preston Meeting
Yealand Meeting
Designated (Yealand Septic Tank)
Restricted funds
Buildings for Church Use
Restricted donations
Linked charity - Education
Linked charity - Maintenance
Linked charity - Needs
TOTAL FUNDS		 At 1/1/22
£
2,425,530
5,651
88,525
54,166
90,750
-
2,664,622
8
8,177
-
-
-
8,185
2,672,807		 Net
movement
in funds
£
(227,253)
(1,637)
(35,070)
(6,545)
11,120
1,701
(257,684)
-
(8,176)
741
2,083
23,473
18,121
(239,563)		 Transfers
between
funds
£
26,297
-
-
-
-
-
26,297
-
-
(741)
(2,083)
(23,473)
(26,297)
-		 At
31/12/22
£
2,224,574
4,014
53,455
47,621
101,870
1,701
2,433,235
8
1
-
-
-
9
2,433,244

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
Trustees and Area Meeting
Garstang Meeting
Lancaster Meeting
Preston Meeting
Yealand Meeting
Designated (Yealand Septic Tank)
Restricted funds
Restricted donations
Linked charity - Education
Linked charity - Maintenance
Linked charity - Needs
TOTAL FUNDS		 Incoming
resources
£
17,487
7,636
77,079
9,447
38,743
1,951
152,343
25
1,041
2,083
24,473
27,622
179,965		 Resources
expended
£
(100,298)
(9,273)
(112,149)
(11,243)
(27,858)
(250)
(261,071)
(8,201)
(300)
-
(1,000)
(9,501)
(270,572)		 Gains and
Movement
losses
in funds
£
£
(144,442)
(227,253)
-
(1,637)
-
(35,070)
(4,749)
(6,545)
235
11,120
-
1,701
(148,956)
(257,684)
-
(8,176)
-
741
-
2,083
-
23,473
-
18,121
(148,956)
(239,563)

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LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023

19. Related party disclosures

Donations made without conditions by the Trustees and their spouses to the charity totalled £6,111 (2022 - £4,521).

W N Taylor, a Trustee of the charity, is also a Trustee of Glenthorne Quaker Centre. During the year, the charity made grants totalling £100 to this organisation.

A C Chapman and C H Farthing, Trustees of the charity, are also Trustees for Rookhow (a charity which has a Quaker Meeting House and bunkbarn in Cumbria). During the year, the charity made grants totalling £5,500 to this organisation (2022 - £nil), and other payments totalling £970 were made for the provision of accommodation and courses (2022 - £2,021).

Page 31

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
Restricted
funds
funds
£
£
Income and endowments
Donations and legacies
Donations
37,358
33
Gift aid
5,786
-
BYM funds received as an agent
-
27
43,144
60
Investment income
Rents received
13,949
9,502
Wayleave
121
-
Income from investments
17,541
14,944
31,611
24,446
Charitable activities
Letting of Old School
23,252
-
Letting of Meeting Houses
68,683
-
Feed in tariff
1,348
-
93,283
-
Other income
Septic tank maintenance
1,082
-
VAT on Listed Places of Worship Grant
41,431
-
Bank interest
1,482
-
43,995
-
Total incoming resources
212,033
24,506
Expenditure
Investment management costs
Portfolio management
10,387
-
Rental management fees
2,355
-
Property repairs
754
-
13,496
-
Charitable activities
Sundries
359
-
Carried forward
359
-		 2023
Total
funds
£
37,391
5,786
27
43,204
23,451
121
32,485
56,057
23,252
68,683
1,348
93,283
1,082
41,431
1,482
43,995
236,539
10,387
2,355
754
13,496
359
359		 2022
Total
funds
£
40,824
3,955
25
44,804
23,400
99
30,769
54,268
21,285
55,691
1,514
78,490
1,951
-
452
2,403
179,965
9,301
2,262
1,993
13,556
1,366
1,366

This page does not form part of the statutory financial statements

Page 32

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
Restricted
funds
funds
£
£
Charitable activities
Brought forward
359
-
Church activities
209
-
Library
533
-
Refugee Support Group
-
-
Children and young people
272
-
Refreshment committee
483
-
Committees and conferences
2,725
-
Overwyresdale maintenance
630
-
Quakers in Criminal Justice
35
-
Thirty-one Eight
145
-
Fellowship day
125
-
Slavery project
358
-
Grants and donations to Institutions
22,260
28
Grants to individuals
2,815
1,200
30,949
1,228
Support costs
Meeting houses
Wages
62,312
-
Pensions
392
-
Council tax for unoccupied cottage
643
-
Water charges
2,428
-
Insurance
12,121
-
Light and heat
18,308
-
Telephone and broadband
1,693
-
Postage and stationery
1,562
-
Advertising
420
-
Sundries
92
-
Waste collections
499
-
Building works - Lancaster
268,314
-
Building works - Preston
5,284
-
Building works - Yealand
5,388
-
Gardening
9,163
-
Cleaning
3,113
-
Staff training
733
-
Living Wage Foundation
79
-
Repairs and maintenance
36,926
-
Legal and professional fees
720
-
Zoom subscription
144
-
Furniture and equipment
2,531
-
Computer expenses
1,849
-
Payroll preparation fees
1,168
-
435,882
-		 2023
Total
funds
£
359
209
533
-
272
483
2,725
630
35
145
125
358
22,288
4,015
32,177
62,312
392
643
2,428
12,121
18,308
1,693
1,562
420
92
499
268,314
5,284
5,388
9,163
3,113
733
79
36,926
720
144
2,531
1,849
1,168
435,882		 2022
Total
funds
£
1,366
142
476
23
712
198
1,681
245
35
129
500
-
66,201
3,005
74,713
53,866
395
-
1,593
10,488
18,265
1,595
1,656
-
-
303
19,159
-
-
6,667
2,880
1,319
72
21,642
9,207
288
21,792
1,372
1,115
173,674

This page does not form part of the statutory financial statements

Page 33

LANCASHIRE CENTRAL AND NORTH AREA QUAKER MEETING

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
Restricted
funds
funds
£
£
Meeting houses
Governance costs
Sundries
522
-
Accountancy and legal fees
5,780
-
Legal and professional
40
-
Governance costs
485
-
Bank charges
177
-
7,004
-
Total resources expended
487,331
1,228
Net (expenditure)/income before gains and
losses
(275,298)
23,278
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
8,656
-
Net (expenditure)/income
(266,642)
23,278		 2023
Total
funds
£
522
5,780
40
485
177
7,004
488,559
(252,020)
8,656
(243,364)		 2022
Total
funds
£
125
6,036
1,795
521
152
8,629
270,572
(90,607)
(18,156)
(108,763)

This page does not form part of the statutory financial statements

Page 34