2020-12-31-accounts - West Weald Area Quaker Meeting

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The Religious Society of Friends (Quakers) WEST WEALD AREA QUAKER MEETING

Annual report and accounts

For the year ended 31 December 2020

Reg. Charity No 1134523

The Religious Society of Friends (Quakers) WEST WEALD AREA QUAKER MEETING

Annual report and accounts For the year ended 31 December 2020

Administrative Information

Contact

John Manfield 52 Carlton Green Redhill Surrey RH1 2DA

Charity's Principal Office/Address

Dorking Quaker Meeting House Butter Hill, South Street Dorking RH4 2LE

Trustees

The following were Trustees in 2020 and until the date in 2021 that the report was approved:

Rosemary Elias Audrey Garnett was appointed trustee by Minute 20/11 at Area Meeting in March 2020 Jonathan Myall Kersti Wagstaff Helen Whittington Roger Wilson

The charity’s key officers in 2020 were:

Clerk of Area Meeting Trustees - Roger Wilson Clerk of Area Meeting - Roger Baker Treasurer - Rosemary Elias

Independent Examiner

David Stephens BA FCCA Chartered Certified Accountant 13 Newlands Road Tunbridge Wells Kent TN4 9AS

Bankers:

Triodos Bank, Deanery Road, Bristol BS1 5AS

Custodian Trustee:

Friends Trusts Ltd, 173 Euston Road, London NW1 2BJ

Charity Number 1134523

WEST WEALD AREA QUAKER MEETING Annual report and accounts For the year ended 31 December 2020 TRUSTEES’ REPORT 2020

GOVERNANCE

West Weald Area Quaker Meeting is composed of seven local meetings in Surrey and West Sussex and manages six active Meeting Houses as managing trustees which are owned by Friends Trusts Ltd. as custodian trustees. (A seventh building, the former Oxted Meeting House,was sold during the year).

The duties of Area Meeting Trustees are defined by the Terms of Reference given in Appendix 2 of the Area Meeting Handbook (Section 19.1). These responsibilities include (but are not limited to) housing, employment, disability, discrimination and equal opportunities, health and safety, and data protection. They are summarised in the West Weald Governing Document (adopted by the Area Meeting in November 2008 and amended April 2011 by Area Meeting Minute 11/18), and by the Terms of Reference already mentioned. The Trustees are appointed by Area Meeting in session to (inter alia) act as a channel of communication to and from their own local Meetings.

It is important to recognise that the Governing Document and Terms of Reference can be reviewed and revised when appropriate by Area Meeting in session. Thus, in these matters Area Meeting holds the ultimate authority and this is delegated to Trustees by Area Meeting. Any amendment to the Governing Document agreed by West Weald Area Meeting in session must be recorded by Minute of that Area Meeting (Governing Document 2008. Clause 7(i)) The Charity Commission must then be informed of the amendment. It is also open to Area Meeting to monitor and guide Trustees' performance in their duties.

Trustees oversee the compliance of West Weald Area Quaker Meeting with the legislation and regulations affecting its activities. They are responsible for keeping accounting records in accordance with section 130 of the 2011 Charities Act and for preparing accounts which accord with the accounting records and comply with the accounting requirements of the Act, and are also responsible for buildings and other assets. From May 2018 they also became responsible for ensuring that the Charity meets the requirements of the General Data Protection Regulations (GDPR).

The Quaker tradition affirms at each level the controlling position of our worshipping community in session. The Trustees prepare a budget before the start of each financial year, for approval by Area Meeting. Out-turn against budget is checked at each Trustees Meeting and a report is made to the next Area Meeting. If necessary the permission of Area Meeting is sought to amend the budget. The Trustees do not feel that Area Meeting needs to revisit the foregoing governance arrangements at this time.

During 2020 the Trustees met on six occasions for Meetings for Worship for Business. Because of the COVID pandemic, only the first of these, in January) was held face to face. The Governing Document was amended to permit our meetings to be held on-line, and the remaining five meetings during 2020 were held using the Zoom application. The Minutes of Trustees are, in accordance with Quaker tradition, agreed and signed at the Meeting to which they refer, and not at a later date. It was thus possible to circulate the Minutes of AM Trustees' Meetings to all local meetings immediately, and we also circulate our Minutes immediately to all Members and Attenders who have indicated a willingness to receive emailed papers. Additionally, a report is given verbally by the Clerk to Trustees to each Area Meeting in session, and questions are taken at that time. Area Meeting convened six times in session for Meetings for Worship for Business in 2019, again utilising online contact after the pandemic onset. The work, in addition to receiving reports from Trustees, included the appointment of various officers for West Weald and of representatives to Quaker conferences, the receiving of reports, maintaining membership records and approving Annual Accounts.

Local Meetings hold periodic business Meetings (held in worship, after the practice of Friends) and manage their own accounts and maintenance programmes under the guidance and delegated authority of the Trustees. Their accounts are prepared and examined locally before being consolidated with the Area Meeting Accounts. Local Meetings submit annual reports to confirm that they are complying with statutory and local legislation and are carrying out regular maintenance checks. Again, these Local Meetings were shifted online when it became impossible to meet face to face.

The sale of the former Oxted Meeting House, subsequent to the death of the protected tenant who had been living there, allowed trustees to repay loans outstanding to central Quaker funds, and to

make charitable donations to central Quaker bodies in appreciation of the support which had been obtained from such central resources in previous years. At the same time, trustees decided to cancel the nominal interest-free loans which had been granted to Local Meetings within the Area Meeting from time to time when the cost of repairs and renewals to buildings had exceeded the financial resources available within the local Meeting concerned. These changes simplified the accounts by eliminating the need to keep track of these historical intra-Meeting loans.

Our rolling plan of Quinquennial Inspections had previously programmed an inspection of the Blue Idol Meeting House during 2020. The inspection of this site, and of the Meeting House at Ifield were both conducted during 2020, and at the end of the year the reports were awaited.

Trustees have arranged for full insurance cover on our buildings, and Local Meetings have been reminded that they must meet the conditions imposed by our insurers including the periodic Health and Safety audit of our premises.

OBJECTIVES AND ACTIVITIES

In detail our religious efforts were devoted to:

i ) strengthening the life and witness of our Quaker meetings and beyond;

ii) spreading the message of Quakers ;

iii) funding the concerns of Quaker meetings ;

iv) providing for the pastoral care of individual members and attenders including assistance to those in need and for education;

v) maintaining and developing our meeting houses as places for public worship and from which to carry our witness into the world; vi) administering and maintaining the organisation of our Area Meeting and contributing to the support of Britain Yearly Meeting.

It is normal for each of our Local Meetings to hold a public Meeting for Worship at least once a week. After the initial pandemic lockdown there were periods in which these public meetings could not be held. Again, we were able to transfer these meetings on-line using the Zoom application. During the rest of the year our meetings for Worship were continued in this way. As the situation permitted some of these Meetings were held partly on-line, and partly by attenders at the Meeting House, the two being linked by a large screen. While this was unusual, we found that in practice some members who had previously been unable to attend worship were able to join in on-line, and we also welcomed attendance from those from other countries who were linked to us by friendship. We advertised these on-line meetings on our websites. Anyone is welcome at such meetings, and our local business Meetings, which are also conducted in a spirit of worship are likewise open to all, as are our discussion meetings. In addition our document of general guidance "Advices and Queries" encourages all of our members to "...work gladly with other religious groups in the pursuit of common goals..." and to..."enter imaginatively

into the life and witness of other communities of faith, creating together the bonds of friendship."

West Weald Area Meeting has care of the properties listed below:

Blue Idol Meeting, Coolham

Meeting House with warden flat & domestic residence (let). Stable (formerly known as Hovel Barn) & Burial Ground £1,447,103

Meeting House Grade II*; Stable Grade II

Capel Meeting

Meeting House & domestic residence (let). Burial Ground and orchard. £706,524 Grade II

Dorking Meeting Meeting House & domestic residence (let) £1,340,152

Horsham Meeting Meeting House & Warden Cottage attached £770,884 Grade II

Ifield Meeting Meeting House & attached cottage (let)

£1,525,000 Meeting House Grade 1; attached Cottage Grade II*; Mounting Block Grade II

Reigate Meeting Meeting House & Burial Ground. £695,309

Former Oxted Meeting House

Domestic residence occupied by sitting tenant until the end of 2019. (Sold during 2020)

The values given are the 2020 insurance values

The seventh Local Meeting meets at Claridge House, a property not owned by the Area Meeting and for which Trustees have no financial responsibility. The Claridge House Meeting does not have financial activities or produce annual accounts for consolidation in those of West Weald Area Quaker Meeting.

Local meetings are encouraged and required to undertake activities to guide and maintain our spiritual growth and to provide pastoral care and comfort to members and attenders. Based on our deeply held belief in the presence of God in every person, Friends try to put the Quaker testimonies of peace, non-violence, sustainability, equality, truth and integrity into action in their own lives, and to alleviate poverty and to promote social justice. Individual Friends continue to be involved in many humanitarian movements and organisations in this country and abroad.

Two Friends are appointed by Area Quaker Meeting as Governors of the William Penn School at Coolham, and Friends support a programme based on Restorative Practice principles at the school. (This Voluntary Controlled Primary School is unique in that although controlled by the Local Authority, it has a Quaker foundation and the education delivered at the school follows our Quaker ethos very closely. The school land and buildings are owned by Friends Trusts Limited as Custodian Trustees, and are operated and managed by the West Sussex County Council. In common with other Voluntary Controlled Schools, no rent is paid for the land or premises).

Local Meetings support good causes by collecting money for them, and where this occurs these contributions are shown in the “Acting as Agent” category in the consolidated accounts. However, we must point out that this is not the total sum raised, as some meetings choose to appoint a responsible Friend to collect and forward their contributions direct to the good causes or charities concerned and these amounts are accordingly not reflected in the Area Meeting consolidated accounts.

For some years trustees had been in discussion with the owners of the land adjacent to West Chiltington Burial Ground, which is near to the Blue Idol Meeting House. A right of way for vehicular access existed, but over the years the strip of land involved had been encroached upon, so that in practice vehicles of any size could not reach the burial ground. Trustees were concerned to restore access, and also to ensure that this could not in future be lost. Accordingly, it was proposed that the strip of land concerned should be exchanged for part of the Upper Knocksop Field, which was owned by the charity and let for grazing. The Upper Knocksop Field was listed in the charitable ‘Scheme’ of 2012 (which governs our charity) as land owned by the charity but not ‘designated’. Thus, it was not land essential to the core objectives of the charity, and the proposal would not reduce the designated land and property owned by the charity. A Chartered Surveyor was commissioned to review the proposal and as noted in our report for 2018 his report concluded that in his professional opinion the proposal was ‘fair and reasonable in the circumstances’. By the end of 2018 a draft Heads of Agreement had been reached, but the actual negotiations were protracted and the actual exchange of land took place in 2020.

PUBLIC BENEFIT STATEMENT

This report shows how our resources have been applied and how the public benefits from our work. The charity’s Trustees have complied with their duty under the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. All Trustees give their time voluntarily and do not receive any personal financial benefit from the charity.

Our Meeting Houses are used by a wide range of local community groups at affordable fees in order to support and sustain such groups in their work for the general community. We also charge the Housing Associations, whose properties are built in the grounds of Reigate and Ifield Local Meetings, very beneficial ground rents, and individual Friends from the Reigate and Ifield Local Meetings offer support by serving on their management committees.

We believe that there is that of God in all people, so that those of all faiths and none deserve respect. Quakers work for understanding and for the peace which can flow from that understanding, and local meetings are members of Churches Together in their communities. Members of Dorking Meeting also volunteer and donate food to the foodbank run by Churches Together. The spirit of God is at work in the ordinary activities and experience of daily life, so in common with many other religious groups, we try to enable ordinary people to live out their faith, learning and developing their knowledge and trust of the ways of God. Quakerism is rooted in Christianity, but acknowledges that our understanding of our own religious tradition may sometimes be enriched by the insights of other faiths.

Members of the public may become associated with a Quaker meeting either as attenders or as full members – our meetings are open to the public and the benefits such as using our buildings or receiving financial assistance from the meeting are normally available to all members and regular attenders.

Where appropriate our Meeting Houses are open to the public on specific days, and we host groups of visitors interested in the history of our listed buildings. Our gardens and grounds are open to the public to enjoy their peace and serenity.

Each meeting responds in different ways to local public needs. For example, three members of Dorking Local Meeting attend meetings of the Mole Valley Environment Forum in the Council Offices. In 2020 there was one face to face meeting of the forum and one online meeting. This forum is hoping to encourage local groups to work together to help back up Mole Valley District Council’s intention to reduce its carbon footprint and eventually become carbon neutral. Dorking Friends have continued to do their best to support the Dorking food bank with either donations of requested foods or by financial donations. Food donations were collected in the Meeting House until its closure in March, and during the lockdown they were left in supermarket collection sites or collected from Friends’ homes by our meeting’s food bank contact.

Horsham Quaker Meeting was a joint partner and co-founder with the charity Sussex Green Living of the monthly Horsham Repair Cafe, which aims to repair a range of items including electrical, electronics, clothing and ceramics. Sadly, this activity had to be closed for the duration of lockdown, together with Horsham Quakers activity in support of the Cleaning Refill service promoting the reuse of containers for environmentally friendly home and personal cleaning products. The Horsham Climate Cafe was also closed for the duration of the COVID-19 emergency. Groups using Horsham Meeting House normally include include Amnesty International Horsham group, a Yoga group and Alcoholics Anonymous., and these activities were also suspended. The recycling bins scheme managed by Sussex Green Living has been able to continue throughout 2020. Horsham Quaker meeting supports this initiative by having several bins in the front garden where people can bring various items to be sorted and recycled.

The Blue Idol Meeting House is in regular demand for retreat days by other churches because of its rural, quiet location, and normally attracts visitors in significant numbers from the UK and abroad because of its historical association with William Penn and the founding of Pennsylvania. This activity could not of course continue during the COVID pandemic, and our weekly Open Days were likewise discontinued during 2020, as were the public classical musical concerts in conjunction with the Shipley Festival. The Blue Idol Local Meeting is affiliated to the national Quiet Gardens movement, and normally has regular public Quiet Garden days and associated retreats and meetings. These too were discontinued.

Because of the COVID emergency, both Capel and Ifield Meeting Houses were closed for lettings and other public functions from March 2020 to the end of the year.

ACHIEVEMENTS AND PERFORMANCE

There is significant overlap between the previous section on public benefit, and this section. For conciseness we will not repeat here what has already been reported above.

Membership at the end of 2020 showed a decrease of three from the previous year. We had two new Members, one transfer in from another Area Meeting, one transfers out, and five deaths. Thus, our number of members at the end of the report period was 134 compared to 137 last year. These members were supported by a group of 106 attenders who enjoy equivalent status and

responsibilities as far as permitted by our Governing Document (Trustees, for instance, must be members). We are deeply grateful for the service that both Friends and attenders have devoted, and continue to devote to our Meetings.

As noted in our previous report, we were operating with the minimum number of Trustees, and during 2020 we were very conscious of the need for more Members willing to serve. We continue to seek ways in which the operation of the trustee body can be made more efficient while maintaining the degree of oversight and support needed by our Local Meetings. The 'flat' organisational structures which have sustained the Quaker faith for over 350 years are consistent with the view that Trustees should be drawn from all Local Meetings and should, in effect, act as the representatives of their Meetings which in the modern world of increasing regulatory complexity is needed to promulgate and sustain uniform good practice.

Turning to our most fundamental purpose and duty, we are glad to be able to report that in spite of COVID all our Local Meetings continued to hold regular Meetings for Worship each Sunday morning either normally or on-line, and when possible both. These were open to all. During the COVID emergency regulations the weekday meetings at both Dorking and Horsham were suspended, as were the Sunday evening meetings previously held in Leatherhead once a month.

FINANCIAL REVIEW

Our finances were strengthened during 2020 by the sale of the former Oxted Meeting House, and as noted above trustees have taken the opportunity that this afforded to review the financial arrangements between the Area Meeting and its constituent Local Meetings. The objective where possible has been to simplify the way in which the Area Meetings supports its Local Meetings.

I can state that no other serious incident or other matter occurred in 2020 that I should bring to the attention of the Charity Commission. On behalf of the Trustees of West Weald Area Quaker Meeting

T. Roger S. Wilson Clerk to the Trustees Date: 01/06/2021 Religious Society of Friends (Quakers)

Religious Society of Friends (Quakers) WEST WEALD AREA QUAKER MEETING

Annual report and accounts For the year ended 31 December 2020

RECEIPTS AND PAYMENTS

	Unrestricted Unrestricted Restricted Funds Funds Funds General Designated (Central funds) (LM funds) £ £ £	Unrestricted Unrestricted Restricted Funds Funds Funds General Designated (Central funds) (LM funds) £ £ £	Unrestricted Unrestricted Restricted Funds Funds Funds General Designated (Central funds) (LM funds) £ £ £	Permanent Endowment Funds £	Total 2020	Unrestricted Unrestricted Restricted Funds Funds Funds General Designated (Central funds) (LM funds) £ £ £	Unrestricted Unrestricted Restricted Funds Funds Funds General Designated (Central funds) (LM funds) £ £ £	Unrestricted Unrestricted Restricted Funds Funds Funds General Designated (Central funds) (LM funds) £ £ £	Permanent Endowment Funds £	*Total* *2019* £
4	155	36,734	0		36,889	447	41,786	0		42,233
		1,777	0		1,777		5,264	0		5,264
		0	0		0		0	0		0
5	3,310	366	0		3,676	4,736	713	0		5,449
6	26,941	43,805	0		70,746	33,032	54,599	0		87,631
		17,909	0		17,909		34,920	0		34,920
		6,004	0		6,004		10,418	0		10,418
7	934,953	65	0		935,018		1,333	512		1,845

	965,359	106,660	0	0	1,072,019	38,215	149,033	512	0	*187,760*

8	828 23,248 95,155 10,420 620 26,240 800	11,575	0		12,403	3,324	12,483	0		15,807
9		69,855	0		93,103	17,032	64,213	0		81,245
10		17,022	0		112,177	155	18,133	0		18,288
11		3,569	0		13,989	2,846	2,026	0		4,872
		26,676	2,878		30,174		5,362	0		5,362
12		1,221	0		27,461	2,600	4,817	2,108		9,525
13		0	0		800	800	0	0		800

	157,311	129,918	2,878	0	290,107	26,757	107,034	2,108	0	*135,899*

	808,048	-23,258	-2,878	0	781,912	*11,458*	*41,999*	*-1,596*	0	*51,861*

14	0	0	0		0	13,734	-13,734	0		0
15	-12,402	12,402	0		0		-200	0		-200
	0	0	0		0		0	0		0
	0	9,602	0		9,602		4,706	0		4,706
	0	-10,082	0		-10,082		-4,830	0		-4,830

l	-12,402	11,922	0	0	-480	*13,734*	*-14,058*	0	0	*-324*

	795,646	-11,336	-2,878	0	781,432	*25,192*	*27,941*	*-1,596*	0	*51,537*


	109,428	252,342	62,242	41,732	465,744	84,236	224,401	63,838	41,732	414,207

	905,074	241,006	59,364	41,732	1,247,176	*109,428*	*252,342*	*62,242*	*41,732*	*465,744*

Religious Society of Friends (Quakers)

WEST WEALD AREA QUAKER MEETING

Annual report and accounts For the year ended 31 December 2020

STATEMENT OF ASSETS AND LIABILITIES at 31 December 2020

Unrestricted Restricted Permanent Total Funds Funds Funds Endowment 2020 General Designated Funds (Central funds) (LM funds) £ £ £ £ Unrestricted	Unrestricted Restricted Permanent Total Funds Funds Funds Endowment 2020 General Designated Funds (Central funds) (LM funds) £ £ £ £ Unrestricted	Unrestricted Restricted Permanent Total Funds Funds Funds Endowment 2020 General Designated Funds (Central funds) (LM funds) £ £ £ £ Unrestricted	Unrestricted Restricted Permanent Total Funds Funds Funds Endowment 2020 General Designated Funds (Central funds) (LM funds) £ £ £ £ Unrestricted	Unrestricted Restricted Permanent Total Funds Funds Funds Endowment 2020 General Designated Funds (Central funds) (LM funds) £ £ £ £ Unrestricted
81,005		0	41,732	122,737
824,069	241,006	59,364		1,124,439
905,074	241,006	59,364	41,732	1,247,176

				0
			80,000	80,000
0	0	0	80,000	80,000

83,846			294,468	378,314
				0
83,846	0	0	294,468	378,314

				0
				0
0	0	0	0	0

Approved by the trustees

…………………………………………. …………………….…… T Roger S. Wilson Dated

The Religious Society of Friends (Quakers) WEST WEALD AREA QUAKER MEETING

Annual report and accounts For the year ended 31 December 2020

Notes to the Consolidated Accounts: notes 1 - 3 and 21 not referenced in the accounts 1. Unrestricted Funds

These are General Funds which can be used for the ordinary purposes of the Area Meeting. Designated funds are General Funds held by the Local Meetings and used for their own Local Meeting purposes.

2. Restricted Funds

Restricted funds are funds which have been given for a specific purpose by the donor and may only be used for that specific purpose.

3. Endowment Funds

Permanent endowment funds are funds the capital of which must be maintained; only income arising from the investment of the endowment may be used either as restricted or unrestricted depending upon the purpose for which the endowment was established.

Notes on the Central AM Fund

4. Donations and collections - £155 given other than by Quotas from Local Meetings in 2020

5. Interest & Investment income - £3,310 including £794 Building Society Interest + £2,443 dividends. Dividends in: Aberdeen Ethical World Income A Shares OEIC, F&C Responsible UK Equity Growth Fund (Dist) (Share Class 1), F&C Responsible UK Income Fund (Dist) (Share Class 1), Janus Henderson Global Sustainable Equity Fund A Income Premier Miton Ethical Fund Class A Income A: Aegon (formerly Kames) Ethical Equity Fund Class A, Janus Henderson Global Sustainable Equity Fund A Income and Jupiter Ecology Fund (Income).

6. Lettings - £26,941 : including Capel cottage £13,505; Ifield Ground Rent £3,100; EE mast at Blue Idol £6,704 + Oxted flat £2,732 (see note 9 below regarding reimbursement of Oxted rent).

7. Other - £934,953 : Sale of former Oxted Meeting House: Gross proceeds £950,000 less £15,047 costs = Net proceeds £934,953. 8. Charitable Activities - £828 includes £619 enabling members and attenders to attend training events and conferences including Quaker role training.

9. Premises costs - £23,248 including £9,360 Capel gate and driveway resurfacing + £6,891 insurance + £3,830 refund of rent to Oxted's late tenant's executor.

10. Contributions and subs - £95,155: Donations of £40,000 to each of Britain Yearly Meeting and Woodbrooke; of £5,000 to each of: Claridge House, Quaker Social Action and The Retreat York Benevolent Fund. These 5 contributions to Quaker bodies totalled £95,000 which was 10% of the gross proceeds of the sale of the former Oxted Meeting House. Subscriptions to thirtyone:eight (Safeguarding) £120 + ICO (Data protection) £35.

11. Administration - £10,420 including £10,134 professional fees including £8,041 legal fees £3,056 of which were reimbursed by Transform (Housing Association) in 2021.

12. Other AM payments - £26,240 Loan repayments to MHF (the BYM Meeting Houses Fund) £10,400 in respect of Blue Idol Roof Restoration + £12,000 in respect of Ifield LM building restoration works which repaid both loans in full + £3,840 reimbursement to Capel.

13. Governance - comprises Independent Examiner's fee £800.

14. AM Quota - In 2020, LMs paid no Quotas to Area Meeting in view of the difficulties caused by the Covid-19 pandemic. 15. Other LM payments - Other LM payments: Payments made to LMs to compensate for loss of income in 2020 due to Covid 19: £10,000 to Horsham + £2,402 to the Blue Idol.

16. Short term deposits - General Fund: ICOF £500, Ecology BS £78,617 + Yorkshire BS £1,888. Permanent Endowment: Ecology BS £6,383 + Yorkshire BS £35,349

17. Permanent Endowment Funds

The £80,000 shown is the Reigate LM Rebuilding and Improvement Fund.

18. Investments - Further details of these investments are given at Note 5 (above).

19. Loans repayable - All loans were repaid to BYM in 2020 (see Note 12 above)

20. LM Funds

a) These funds are under the control of the LMs and any queries should be addressed to their Treasurers.

b) There were internal loans from the AM Central funds to the following LMs which at 31 December 2020 were: Blue Idol £48,819; Capel £20,631 and Ifield £171,797 which were being repaid from rental income. The BYM/MHF loan direct to Ifield standing at £12,000 was repaid by AM. In view of the improved AM financial position following the sale of the former Oxted Meeting these loans and the £12,000 repaid on Ifield's behalf were written off at 31 December 2020.

21. Reserves Policy

CC19. 3.1: "Reserves are that part of a charity's unrestricted funds that is freely available to spend on any of the charity's purposes". We have considered the unrestricted funds we require. Building maintenance costs: We have had recent heavy expenditure on two of our oldest buildings, The Blue Idol and Ifield Meeting Houses. We have a programme of Quinquennial Inspections and so do not expect to have significant unexpected costs arising in the near future, however, it is recognised that the relatively recent repairs costing in excess of £500,000 incurred at The Blue Idol were not identified at the regular Quinquennial inspection. We consider it would accordingly be prudent to set aside £130,000 for future building maintenance on our ancient buildings so as not to delay work for fundraising. Projects: We currently have unfinished projects at Ifield and The Blue Idol that need a reserve of £100,000 to cover costs. We are also aware of possible projects at Dorking and Horsham for an Air Source Heat Pump heating system and a new roof, respectively, both contingent on retention of the Meeting House: £100,000 is also set aside for these two possible projects. Annual Expenditure: We have also decided to set aside 50% of our expenditure across the AM for 2020 so: £145,054. Closure costs: As these could be met by the sale of the Meeting House that was closing and the costs of closure of the Area Meeting itself are likely to be minimal, we do not set funds aside for these costs.

In accordance with the above policy we consider than an Unrestricted Reserve at 31 December 2020 of £475,000 ( £175,000 2019) would be prudent. Our present reserves exceed this figure. We will review the position further when drafting the 2021 report.

Religious Society of Friends (Quakers) WEST WEALD AREA QUAKER MEETING

Annual report and accounts For the year ended 31 December 2020

UNRESTRICTED FUNDS - DESIGNATED

20	Blue Idol Capel Dorking Horsham Ifield Reigate Total *Total* LM LM LM LM LM LM 2020 *2019* £ £ £ £ £ £ £ £ £	Blue Idol Capel Dorking Horsham Ifield Reigate Total *Total* LM LM LM LM LM LM 2020 *2019* £ £ £ £ £ £ £ £ £	Blue Idol Capel Dorking Horsham Ifield Reigate Total *Total* LM LM LM LM LM LM 2020 *2019* £ £ £ £ £ £ £ £ £	Blue Idol Capel Dorking Horsham Ifield Reigate Total *Total* LM LM LM LM LM LM 2020 *2019* £ £ £ £ £ £ £ £ £	Blue Idol Capel Dorking Horsham Ifield Reigate Total *Total* LM LM LM LM LM LM 2020 *2019* £ £ £ £ £ £ £ £ £	Blue Idol Capel Dorking Horsham Ifield Reigate Total *Total* LM LM LM LM LM LM 2020 *2019* £ £ £ £ £ £ £ £ £	Blue Idol Capel Dorking Horsham Ifield Reigate Total *Total* LM LM LM LM LM LM 2020 *2019* £ £ £ £ £ £ £ £ £	Blue Idol Capel Dorking Horsham Ifield Reigate Total *Total* LM LM LM LM LM LM 2020 *2019* £ £ £ £ £ £ £ £ £
	6,373	2,070	16,802	7,007	1,317	3,165	36,734	41,786
	580	822		205	170		1,777	5,264
							0	0
	81			71		214	366	713
	15,747		16,200	2,522	9,336		43,805	54,599
	0		5,629	7,832		4,448	17,909	34,920
	1,959	810	281	1,591	1,363		6,004	10,418
				55		10	65	1,333

	24,740	3,702	38,912	19,283	12,186	7,837	106,660	*149,033*

	599		624	10,086	66	200	11,575	12,483
	15,573	3,076	29,209	6,700	9,434	5,863	69,855	64,213
	1,307	0	9,015	3,790	235	2,675	17,022	18,133
			1,973	524		1,072	3,569	2,026
	2,597					24,079	26,676	5,362
			1,221				1,221	4,817


	20,076	3,076	42,042	21,100	9,735	33,889	129,918	*107,034*

	4,664	626	-3,130	-1,817	2,451	-26,052	-23,258	*41,999*

							0	-13,734
	2,402			10,000			12,402	-200
							0	0
	8,161		430		1,011		9,602	4,706
	-8,454		-617		-1,011		-10,082	-4,830

l	2,109	0	-187	10,000	0	0	11,922	*-14,058*

	6,773	626	-3,317	8,183	2,451	-26,052	-11,336	*27,941*


	21,828	3,617	84,778	28,085	26,245	87,789	252,342	224,401

	28,601	4,243	81,461	36,268	28,696	61,737	241,006	*252,342*

[]

Religious Society of Friends (Quakers)

WEST WEALD AREA QUAKER MEETING

Annual report and accounts For the year ended 31 December 2020

19	RESTRICTED FUNDS Ifield Reigate Appeal Bequest Fund £ £ £ £	RESTRICTED FUNDS Ifield Reigate Appeal Bequest Fund £ £ £ £	Total 2020 £	Ifield Reigate Appeal Bequest Fund £ £ £ £	Ifield Reigate Appeal Bequest Fund £ £ £ £	Total 2019 £
			0			0
			0			0
			0			0
			0			0
			0			0
			0			0
			0			0
	0		0	512		512

	0	0	0	512	0	512

			0			0
			0			0
			0			0
			0			0
	2,878		2,878			0
			0	2,000	108	2,108


	2,878	0	2,878	2,000	108	2,108

	-2,878	0	-2,878	-1,488	-108	-1,596


			0			0
			0			0
			0			0
			0			0

l	0	0	0	0	0	0

	-2,878	0	-2,878	-1,488	-108	-1,596


	13,305	48,937	62,242	14,793	49,045	63,838

	10,427	48,937	59,364	13,305	48,937	62,242

The Religious Society of Friends (Quakers) WEST WEALD AREA QUAKER MEETING

Annual report and accounts For the year ended 31 December 2020

Independent Examiner's Report to the Trustees of West Weald Area Meeting

I report on the accounts of the trust for the year ended 31 December 2020.

Respective responsibilities of Trustees and examiner

The charity's Trustees are responsible for the preparation of the accounts.

It is my responsibility to:

(i) examine the accounts under section 145 of the 2011 Charities Act (the Act);

(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 of the Act; and

(iii) to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a) which gives me reasonable cause to believe that in any material respect the requirements;
(i) to keep accounting records in accordance with section 130 of the Act; and
(ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act;

have not been met; or

(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

............................................................ Signed ...................................................... Dated

David Stephens BA FCCA Chartered Certified Accountant 13 Newlands Road Tunbridge Wells Kent TN4 9AS