OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2020-12-31-accounts

Registered Charity 1134542

Leeds Area Quaker Meeting

Annual Report and Accounts 2020

Part 1 Legal and Administrative Details

Status and Objectives

Leeds Area Quaker Meeting is a Registered Charity 1134542. The object of the Leeds Area Meeting is the furtherance of the general religious and charitable purposes of the Religious Society of Friends (Quakers) in Britain in the Area of the Leeds Meeting and beyond.

Charity Details: Charity number 1134542

Registered Address: Friends Meeting House, 188 Woodhouse Lane, Leeds, LS2 9DX.

Website: www.leedsquakers.org.uk

Custodian Trustees - Property Friends Trust Limited, 173-177 Euston Road, London, NW1 2BJ

Stockbrokers: Charles Stanley & Co. Limited, 7 Park Row, Leeds, LS1 5HD

Solicitors: Ramsdens Solicitors LLP, Ramsden Street, Huddersfield, HD1 2TH

Accounts Examiner: Simon Bostrom, FCIE, West Yorkshire Community Accounting Service, Stringer House, 34 Lupton Street, Leeds, LS10 2QW.

Membership

The members of LAQM are those persons whose names are for the time being recorded in the official register maintained in accordance with the Quaker Faith and Practice Britain Yearly Meeting.

The drop in adult attenders is due to a stricter definition of attenders in the Tabular Statement Guidance Notes. The notes define attenders as people who attend a local meeting regularly and take an active part in the life of the meeting. This led to local clerks removing attenders who had been included in previous returns.

Page 1 of 21

Governance and Governing Document.

----- Start of picture text -----
2019 2020
200
187
181
150
100
112
103
50
34 31
0
Members Attenders Children
----- End of picture text -----

The Leeds Area Quaker Meeting (LAQM) Governing Document was adopted in December 2008 and reviewed in February 2018. Previously an excepted charity, LAQM was registered with the Charity Commission on 26 February 2010. In addition to the Governing Document adopted in 2008 there is a Charity Scheme which brings together all the former trusts relating to previous Monthly Meetings into the current Area Meeting. This can be described as “ The scheme governing the charities now known together as Leeds Area Quaker Meeting (1134542) and altering or effecting part of Brighouse, Leeds and Settle Buildings Charity (228684) dated 31st March 2015”.

Britain Yearly Meeting (BYM) is the final constitutional authority of the Religious Society of Friends in Great Britain. Its membership consists of all those who belong to the Quaker Area Meetings. LAQM is one of 70 constituent Area Meetings within Britain Yearly Meeting.

The object of LAQM is the furtherance in Leeds and beyond of the general religious and charitable purposes of the Religious Society of Friends (Quakers) in Britain, or Britain Yearly Meeting (BYM). There are seven clauses set out in the charity’s governing document which describe these ways more fully:

Page 2 of 21

Trustees Governance

Trustees of LAQM are appointed in accordance with the charity’s governing document, which states:

The Area Quaker meeting shall appoint from its membership a body of trustees not ordinarily fewer than five or more than fifteen persons.

i. The trustees shall so far as practicable include the Area Quaker meeting treasurer and representatives of each meeting contained within the Area Quaker meeting, but not the clerk of the Area Quaker meeting, nor any employee of the Area Quaker meeting.

ii. One trustee, but not the Area Quaker meeting treasurer, shall be appointed by Area Quaker meeting in session to act as clerk to the trustees.

The appointments shall be reviewed at intervals not exceeding three years. A trustee can be reappointed on no more than two occasions to give an unbroken term of service as a trustee of the Area Quaker meeting not exceeding nine years. That person cannot then be reappointed as a trustee of that Area Quaker meeting until three years have elapsed after the end of the last period of service in that capacity.

Trustees, Observers and Co-Treasurers are each required to sign Register of Interest statements annually.

Page 3 of 21

The following trustees served in the reporting period 1st January - 31st December 2020:

Trustee Appointments 2020

Gavin Burnell 1st term, ends 31/12/2021 (Carlton Hill) Iona Lyons 2[nd] term, ends 31/12/2020 (Carlton Hill & LAQM Clerk to Trustees) Diana Jakeways 2nd term, ends 31/12/2022 (Ilkley and LAQM Treasurer) Jonathan Fox 2[nd] term, ends 31/12/2020 (Rawdon) Alison England 1[st] term, ends 31/12/2020 (Roundhay) Martin Schweiger 2nd term ends 31/12/2022 (Roundhay) Appointed November 2019

Christine Middleton 1st term, ends 31/12/2021 (Roundhay)

Chris Staynes 1st Term ends 31/12/23 (Gildersome) Appointed June 2020

The following were Area Meeting office holders in 2020

LAQM Area Meeting Office Holders 2020 Clerk: Martin Ford Assistant Clerk (membership): Keith Mollison Clerk of Trustees: Iona Lyons LAQM Treasurer: Diana Jakeways Safeguarding Coordinators: Liz Schweiger, Fiona Pacey, Peter Holmes

Safeguarding Trustee : Iona Lyons

The following Trustees were appointed to serve in 2021

Trustee Appointments 2021

Peter Coltman 1[st] term, ends 31/12/2022 (Adel, Property Steward, Clerk to Trustees from 01/06/2021)

Pat Gerwat 1st Term ends 31/12/2022(Adel) Gavin Burnell 1st term, ends 31/12/2021 (Carlton Hill, Employment Steward) Iona Lyons 2[nd] term, ends 31/05/2021 (Carlton Hill, Safeguarding Steward & LAQM Clerk to Trustees)

Sophie Bevan 1st Term ends 31/12/2023 (Carlton Hill) Chris Staynes 1st Term ends 31/12/2023 (Gildersome) Diana Jakeways 2nd term, ends 31/12/2022 (Ilkley and LAQM Treasurer) David Griffiths 1st term, ends 31/12/2022 (Rawdon) Christine Middleton 1st term, ends 31/12/2021 (Roundhay) Martin Schweiger 2nd Term ends 31/12/2022 (Roundhay)

Page 4 of 21

Part 2 Trustee Report

This is the 2020 Annual Report and examined, but un-audited Accounts for Leeds Area Quaker Meeting (LAQM) of the Religious Society of Friends (Quakers) in Britain. The report covers the period from 1 January to 31 December 2020.

Quaker Meetings for Leeds Area

One of the primary ways we fulfil our charitable purpose is through the regular holding of public meetings for worship in the manner of Friends: it is the leadings in these meetings for worship that inform and nurture our spiritual development and the action that springs from it. During 2020, many meetings had to be held by Zoom, though there were some ‘blended’ meetings held at various times during the year. Meetings for worship were arranged by the following organisations at the days and times indicated.

Adel Friends Meeting
House
New Adel Lane,
Leeds,
LS16 6AZ
tel: 0113 289 9626
Meeting for Worship:
Sundays, 10.45 am
Otley Quaker Meeting
The Courthouse,
Courthouse St,
Otley, LS21 3AN.
For details, telephone:
0113 318 8084
Meeting for Worship:
10:45 am on first and
third Sundays		 Carlton Hill Friends
Meeting House
188 Woodhouse Lane,
Leeds,
LS2 9DX
tel: 0113 242 2208
Meeting for Worship:
Sundays, 10.45 am
first Thursday of the
month, 6.00 pm
fourth Sunday of the
month, 9.30 am		 Gildersome Friends
Meeting House
75 Street Lane,
Gildersome,
Leeds,
LS27 7HX
tel: 0113 285 2466
Meeting for Worship:
Sundays, 10.45 am		 Roundhay Friends
Meeting House
136 Street Lane,
Leeds,
LS8 2BW
tel: 0113 293 3684
Meeting for Worship:
Sundays, 10.45 am
Ilkley Friends Meet-
ing House
Queens Road,
Ilkley,
LS29 9QJ
tel: 01943 600806 or
01943 601181
Meeting for Worship:
Sundays, 10.30 am		 Rawdon Friends
Meeting House
Quakers Lane,
Rawdon,
Leeds,
LS19 6HU
tel: 0113 250 4904
Meeting for Worship:
Sundays, 10.45 am		 Leeds University,
Leeds LS2 9JT
Claire Chapel, The
Emmanuel Centre.
Staff and students
from the University of
Leeds and Leeds
Beckett University are
welcome.
Meeting for Worship:
Tuesdays, 1.05pm		 Bedford Court Extra
Care Housing and
Residential Home
Olive Lodge,
Broadgate Lane,
Horsforth,
Leeds LS18 4SE
Meeting for Worship:
first and third
Wednesdays,
10.30am

Page 5 of 21

Area and Local Meeting Activities

Quakers in Leeds began 2020 with their usual activities. Meeting for Worship is central, but there were also shared lunches, social events, discussion groups and meetings with other denominations, for example, an afternoon service on the World Day of Prayer and a Christian Aid Soup Lunch. There were plenty of plans for the coming year. These included preparations to welcome staff from Britain Yearly Meeting following confirmation that Carlton Hill Meeting House was selected as the first ‘Regional Hub’. The new offices will also be used as a base for a Local Development Worker for Yorkshire.

Before the end of March, the Trustees had to instruct all Local Meetings to close. Once we could no longer meet physically, we discovered new ways of worshipping and new ways of relating to each other. Meetings for Worship on Zoom were started with great enthusiasm and indeed provided new benefits: the possibility of engaging in a business meeting from the comfort of one’s own home. However, others found that Zoom did not ‘speak to their condition’ and so did not participate. These Friends worshipped in their own way, sitting in their own homes or gardens on a Sunday morning, perhaps reading Quaker Faith and Practice, the Bible, or just spending the time in quiet contemplation. Over the summer, blended meetings took place, before the imposition of a further lockdown.

Those who embraced Zoom enjoyed a variety of activities conducted remotely but with zest: coffee mornings, poetry group, sustainability talks, study groups, discussion groups which covered many topics including our response to the Black Lives Matter movement, ‘Philosophy’ talks by Ben Wood, mid-week worship, the Light Group, The Bible Book Club and Breathe – the Quaker style worship hosted by Robin Fishwick, the Leeds Universities Quaker Chaplain. Business meetings, committee meetings, Elders and Overseers meetings - all flourished on the Zoom platform.

Those who could not deal with Zoom were not excluded. They were upheld and supported with more familiar technologies: email, texting and the telephone. Elders and Overseers took great care to ensure that all Friends were contacted regularly.

Sadly we lost nine Friends during the year, further depleting our diminishing membership. As we were unable to hold proper funerals, many were held via Zoom or were live streamed from crematoria. We remember them all with gratefulness, and we also rejoice to have received one new Quaker into membership. Many Friends celebrated a Quaker wedding - also held on Zoom - in September.

The pandemic caused the cancellation of a range of activities. We have missed visits to Glenthorne, Easter Settlement at Cober Hill near Scarborough, and Yearly Meeting Gathering at Bath. Roundhay was unable to carry out its Christian Aid Collection; Rawdon Meeting cancelled its cherished Amnesty Concert Series; Gildersome could not celebrate the Scarecrow Festival; and meetings at Bedford Court ceased. Heritage Open Days was held virtually in September and no Meeting Houses were open to welcome visitors. However, a Friend at Adel recorded a talk on the history of Adel meeting house and burial ground which was available on the Leeds Civic Trust website.

Although we could not use our buildings for much of the year, they still needed maintenance. Partial use for blended meetings required adaptations and changes to comply with Government regulations, involving a great deal of time and cooperative work. Friends tended to the gardens and checked the properties during our absence. Rawdon Meeting commissioned a local blacksmith to redesign and replace the Victorian lantern over their stone entrance; the flat at Roundhay Meeting was redecorated and a large bush was

Page 6 of 21

removed from the front garden allowing the Meeting House to be seen clearly from the road. The accessible toilet at Roundhay Meeting became a valued community resource for delivery drivers, postmen and older members of the community out for a walk. Several meetings had work done by tree surgeons. All this cost money at a time when income from lettings dried up. We are fortunate that both the Area and Local Meetings have sufficient reserves to cope with the financial shortfall over the year.

We are grateful to the many Friends who serve our meetings and have enabled them to flourish during a difficult and challenging year. Covid has changed the patterns of how we live our lives; sometimes it has seemed all encompassing, impacting on our thoughts and our ministry. It is hard to let the inner light lift our gaze to the mountains from the fog that surrounds us, but contrary to our worst fears, our Spiritual Health as an Area Meeting, remains good. Sharing of the Eldership and Oversight of our community by everyone is a testament to our spiritual strength. We continue to pursue our Quaker concerns: the challenge of climate change, the needs of refugees and asylum seekers; our response to ‘Black Lives Matter’ and our responsibility to work for racial justice. We have been surprised and delighted to find that new technology allows the Spirit to connect us in ways that we had not before imagined.

Outreach

From our governing document LAQM fulfils some of its charitable concerns by:

Practical outreach was severely limited by the pandemic. The cancellation of a number of outreach events has been noted above. However, we have continued to support Quaker work and service both at home and abroad financially, notably by our contribution to Britain Yearly Meeting. We are glad that we have been able to maintain our contribution at the same level as the previous year, despite our diminished income.

Sustainability

Leeds Area Quaker Meeting has a Sustainability Group which leads our thinking and practice in this important area. In 2020, their activities were restricted by the pandemic, but they have continued to meet regularly and have considered such diverse topics as the proposed expansion of the Leeds/Bradford Airport, low carbon heating (Zero Carbon Headingley) and the Hollybush Conservation Centre. Friends have been encouraged to make their views on sustainability issues known to MPs and to prepare themselves spiritually for COP 26 - the coming UN Climate change Conference.

Page 7 of 21

Trustee Business in 2020

2020 was an unprecedented year and trustee meetings followed suit.

From January to March Trustees were involved with the 2030 planning meeting which was to enable the area meeting to consider our resources and diminishing membership and how to fill the roles required to run local meetings.

We planned to have a trustee away day in March, which potential new trustees could attend. This was scheduled for 21st March two days before lockdown was announced. We were making preparations for Yearly Meeting Gathering due to take place in August 2020.

Our usual meetings took place in January, March, May, July, October and November.

We had additional meetings in February (to consider the tenancy for Carlton Hill Meeting as Christian Aid had given notice) April, June, July and September to consider COVID related risk assessments, responding to changes in government guidelines and ensuring staff and meeting houses were protected. We made the decision not to use Government money to furlough employees and instead continued paying them throughout the lockdown period as we considered that we had sufficient funds to do this.

The running and organisation of Gildersome meeting was considered later on in the year: this was delayed due to Covid. No clear decision has yet been made as there are now meetings planned for LAQM to consider our buildings as a whole in 2021 and it was thought best to include Gildersome within this context.

Safeguarding

Safeguarding matters are dealt with through the area wide Safeguarding Group. There were no safeguarding incidences in 2020.

Reserves policy

Our reserves policy was formally adopted on 16[th] May 2018 and amended on 20[th] November 2018.

The policy is to hold at Local Meeting level:

At Area Meeting level, the following Central reserves will be maintained, subject to annual review:

50% of the anticipated external expenditure for the coming year of the Central Fund

100% of the annual small grants budget

Page 8 of 21

Such other amount as the trustees may from time to time deem appropriate having regards to the currently perceived risks.

The Area Meeting reserves will be the sum of the local meeting reserves and the Central reserves. The acceptable range of reserves shall lie between a £20,000 deficit and a £50,000 surplus on the calculated figure.

The reserves will be maintained by an annual review by the treasurers and reported to the trustees, and by the discipline of setting aside a proportion of the rebuilding costs of our various buildings into the Building Futures Fund each year.

During 2020 we completed the implementation of the decision of Area Meeting to distribute excess reserves to reflect our Quaker concerns of Peace and Refugees and Asylum Seekers (LAQM Minute 2018/83) by paying the second tranches of two major grants to local charities. In addition, from our Sanctuary Everywhere fund we deployed just over £1K for our own work with refugees and asylum seekers at Carlton Hill meeting. We continued to use the Enrichment Fund to provide archiving materials for the Quaker archive held at the Brotherton Library of the University of Leeds and in addition appointed a paid Burial Grounds Administrator to take over work previously done by volunteers within LAQM

----- Start of picture text -----
PROJECT Grant
Local Charities
Manuel Bravo Advocacy Worker £25,560
Peace Museum £10,000
Ring-Fenced Retained Fund
Sanctuary Everywhere £1,099
Enrichment Fund £186
----- End of picture text -----

We have continued to set aside 0.5% of the reinstatement valuation of each of the buildings into our Building Futures Fund. We were expecting to deploy some of this fund for alterations to Carlton Hill Meeting House during 2020, but these plans were put on hold because of the uncertainty created by the COVID-19 pandemic. Consequently nothing was spent from the fund this year.

The value of the Building Futures Fund at the year-end was £113,358. This fund is held in a Leeds City Credit Union account from which we do not take interest so that it can be used to good effect while not required by LAQM.

Page 9 of 21

Investment

Grants

Income from our investments feeds into our Small Grants Fund: this income was considerably reduced during 2020. Collections by meetings and donations from individuals finance the Friends Action on Poverty Fund. The Small Grants sub-committee of the Trustees continued to meet on Zoom as necessary to consider applications to these two funds from organisations and individuals in need throughout the year. Surprisingly, there was no call on the Friends Action on Poverty Fund during 2020 and few applications for Small Grants.

For non-Quaker organisations trustees accept Minutes from the Grants Subcommittee giving reasons for the donations. These Minutes were accepted by trustees in 2020.

Trustees agreed the following grants in 2020:

Grants to non-Quaker organisations
Swarthmore Education Centre £1,200
Solace £1,000

In addition to the Grants made at Area Meeting level, some Local Meetings hold collections for, or pass on funds on behalf of individuals to, various charities throughout the year. In 2020 these amounted to £3099 for Quaker organisations and £2880 for non-Quaker organisations, giving a total of £5979.

Public Benefit Statement

In summary, the Trustees have demonstrated above how LAQM complies with the duty in Section 17 of the Charities Act 2011 to have due regard to public benefit, through

Page 10 of 21

Financial Review of 2020

The financial position of LAQM is shown in Section 3 of this report. Most activities within the Area Meeting are undertaken on a delegated basis by Local Meetings. Each Local Meeting has its own treasurer. Local Meeting accounts are consolidated to produce the Leeds Area Quaker Meeting financial statements. The 2020 accounts consolidation activity has been undertaken again by West Yorkshire Community Accounting Service (WYCAS), Stringer House, 34 Lupton Street, Leeds, LS10 2QW.

During 2020, Trustees encouraged Local Meetings to seek to achieve fund-raising targets to raise money in support of the centrally-managed work of the Religious Society of Friends (Quakers) in Britain; the work of the Northern Friends Peace Board; Quaker collective activity in Leeds; and in support of Quakers in Yorkshire which emphasizes opportunities for Children and Young People and wider outreach. In relation to support of the centrallymanaged work the sum of £250 per member was again advised and attained. This represents an excellent achievement to enable the central charitable work in the UK and overseas to be conducted on behalf of all Quakers in Britain.

The net movement of funds for the year was £106,324 comprising £20,655 on restricted funds and £85,669 on unrestricted funds after transfers. The major increase in unrestricted income in 2020 compared to the previous year was almost entirely due to the receipt of a single generous legacy to Ilkley Meeting of £124,268. Our income from letting of local meeting house premises was severely constrained by the pandemic and reduced to about one third of its usual total. In addition, Carlton Hill office premises were vacant for part of the year reducing the investment property income stream by about £10K. Consequently local meetings have been eating into their reserves to survive.

According to our reserves policy we should hold around £281,500 at the year end. On paper our unrestricted net current assets (our free reserves) were £281,677 on 31.12.2020. Although this falls within the range of £261,500 to £331,500 specified in the policy, it includes the legacy given to Ilkley Meeting. Excluding this our true unrestricted reserves would have been reduced to £157,409. During 2021 Trustees have decided to fund half of our annual support for Britain Yearly Meeting from central unrestricted funds, and to ask local meetings to contribute only 25% of their usual amount to the Building Futures Fund. This will allow local meetings to begin to rebuild their reserves, always provided that hiring of premises can resume for more normal sized groups in the autumn. Carlton Hill also now has a new office tenant.

The trustees have concluded that, whilst we have been adversely affected financially by COVID-19 during 2020, there are no material uncertainties so significant as to cast doubt over the ability of the charity to continue as a going concern.

Page 11 of 21

Approval and Submission

This report and accounts were approved by Trustees on 07/07/2021 on and signed on their behalf by:

Peter Coltman

Trustee and Clerk of Trustees

Diana Jakeways

Trustee and Treasurer

Page 12 of 21

Leeds Area Quaker Meeting

Independent examiner's report to the trustees of Leeds Area Quaker Meeting

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2019, which are set out on pages 14 to 21.

Responsibilities and basis of report

As the charity trustees 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 charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the 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:

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.

Signed: …………Simon Bostrom…………

Relevant professional qualification or body: FCIE

Date: ……14/07/2021……..

West Yorkshire Community Accounting Service

Stringer House

34 Lupton Street Leeds LS10 2QW

Page 13 of 21

Leeds Area Quaker Meeting
Statement of Financial Activities
for theyear ended 31 December 2020
Notes
2020 2020 2020 2019
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Income from:
Donations and legacies 194,541 1,550 196,091 86,290
Lettingof MeetingHouse 39,478 - 39,478 113,390
Activities 151 - 151 1,303
Rent from investmentproperty 27,733 - 27,733 37,954
Interest and dividends 113 4,213 4,326 6,081
Other receipts 10 - 10 30
Total income 262,026 5,763 267,789 245,048
Expenditure on:
Cost of fundraising
Investment management costs 3,675 - 3,675 2,900
Maintenance of investmentproperty - - - 7,459
Charitable activities
Propertymaintenance 31,921 - 31,921 36,953
Administration and consultancy 4,444 60 4,504 3,681
Utilities,services and insurance 22,691 - 22,691 24,334
Warden's employment (2) 32,359 - 32,359 33,900
Library 527 - 527 763
Outreach 114 - 114 1,468
Committees and conferences 642 600 1,242 3,184
Grantspayable 35,660 5,400 41,060 103,357
Activities 1,998 - 1,998 6,848
Northern Friends Peace Board(NFPB) quota 1,870 - 1,870 1,840
Donations to YearlyMeeting 47,685 - 47,685 46,445
Donations to other Quakergroups 2,621 - 2,621 4,657
Non-Quaker donations 600 - 600 2,482
Depreciation 4,165 - 4,165 4,165
Governance costs - - - -
Accountancyand independent examination 1,440 - 1,440 1,440
Othergovernance costs - - - -
Total expenditure 192,412 6,060 198,472 285,876
Net gains/(losses) oninvestments 18,143 18,864 37,007 39,491
Net income /(expenditure) 87,757 18,567 106,324 (1,337)
Transfers between funds (2,088) 2,088 - -
Net movement in funds 85,669 20,655 106,324 (1,337)
Fund balances brought forward 4,541,964 223,589 4,765,553 4,766,890
Fund balances carried forward (3) 4,627,633 244,244 4,871,877 4,765,553
All incomingresources and resources expended derive from continuingactivities.

Page 14 of 21

Leeds Area Quaker Meeting
Balance sheet
as at 31 December 2020 2020 2020 2020 2019
Unrestricted Restricted Total Total
£ £ £ £
Fixed assets
Tangible assets (4) 4,144,242 - 4,144,242 4,148,407
Investments (5) 201,714 209,791 411,505 278,077
Total fixed assets 4,345,956 209,791 4,555,747 4,426,484
Current assets
Debtors andprepayments - - - -
Cash at bank and in hand 283,117 34,453 317,570 340,649
Total current assets 283,117 34,453 317,570 340,649
Current liabilities:
amounts falling due within oneyear
Accruals 1,440 - 1,440 1,580
Total current liabilities 1,440 - 1,440 1,580
Net current assets /(liabilities) 281,677 34,453 316,130 339,069
Net assets 4,627,633 244,244 4,871,877 4,765,553
Funds
Unrestricted funds 4,627,633 - 4,627,633 4,541,964
Restricted funds - 244,244 244,244 223,589
Total funds 4,627,633 244,244 4,871,877 4,765,553
The financial statements were approved by the board of trustees on 07/07/2021 and signed on their behalf
by:
Peter Coltman (Trustee and Clerk of Trustees).

Page 15 of 21

Leeds Area Quaker Meeting

Notes to the accounts

for the year ended 31 December 2020

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Investments

Investments are stated at market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Grants payable with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Page 16 of 21

Leeds Area Quaker Meeting

Notes to the accounts

for the year ended 31 December 2020

1 Accounting policies

Tangible fixed assets

Tangible fixed assets costing more than £1000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil Freehold buildings: 5 yearly revaluation. Equipment: over 5 years

Pensions The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Page 17 of 21

Leeds Area Quaker Meeting
Notes to the accounts continued
for theyear ended 31 December 2020
**2 ** Staff costs and numbers 2020 2019
£ £
Gross salaries 30,323 32,102
Pensions 2,036 1,798
32,359 33,900
Residential wardens were employed at Carlton
wardens receive subsidised accommodation.		 Hill and Roundhay. In addition to the above, residential
Defined contributionpension scheme 2020 2019
£ £
Costs of the scheme to the charityfor theyear 2,036 1,798
3a Restricted funds Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
Friends Action on Poverty 2,702 1,508 - 252 4,462
LAQM Trust fund 213,014 23,119 3,660 (2,377) 230,096
Smallgrants fund 7,873 - 2,400 4,213 9,686
223,589 24,627 6,060 2,088 244,244
Fund name Purpose of restriction
Friends Action on Poverty To provide grants to individuals or organisations in the Leeds
relievepoverty		 area to
LAQM Trust fund This fund was formerly managed as a separate charity but was merged
with LAQM on 30 December 2012. The object of the fund is the
furtherance of the general religious and charitable purposes of the
Religious Society of Friends (Quakers) in Britain in the vicinity of Leeds
and Ilkley and beyond. Interest income from the fund is transferred to the
Small grants fund each year (£4,213 this year). Most of the fund balance
is in investments and the income is the growth on that investment. In
addition, £1,836 being income earned from solar panels has been
transferred into the fund.
Small grants fund To assist voluntary and charitable organisations running projects in line
with Quaker values of Truth, Simplicity, Sustainability, Peace and
Equality.
3b Designated funds Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
Ministryand Resources fund - divided into:
Largegrants 35,560 - 35,560 - -
Sanctuaryeverywhere 18,352 - 1,099 - 17,253
Enrichment fund 9,900 - 186 - 9,714
63,812 - 36,845 - 26,967
Fund name Purpose of designation
Large grants A fund created in order to award grants to groups agreed on by LAQM
with a focus on refugees,housingandpeace
Sanctuary everywhere To support the work carried out by the local meetings in relation to
refugees and asylum seekers
Enrichment fund A fund to help support the life of local meetings and to enrich the spiritual
life of the meetings
Leeds Area Quaker Meeting
Notes to the accounts continued
for theyear ended 31 December 2020
**2 ** Staff costs and numbers 2020 2019
£ £
Gross salaries 30,323 32,102
Pensions 2,036 1,798
32,359 33,900
Residential wardens were employed at Carlton
wardens receive subsidised accommodation.		 Hill and Roundhay. In addition to the above, residential
Defined contributionpension scheme 2020 2019
£ £
Costs of the scheme to the charityfor theyear 2,036 1,798
3a Restricted funds Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
Friends Action on Poverty 2,702 1,508 - 252 4,462
LAQM Trust fund 213,014 23,119 3,660 (2,377) 230,096
Smallgrants fund 7,873 - 2,400 4,213 9,686
223,589 24,627 6,060 2,088 244,244
Fund name Purpose of restriction
Friends Action on Poverty To provide grants to individuals or organisations in the Leeds
relievepoverty		 area to
LAQM Trust fund This fund was formerly managed as a separate charity but was merged
with LAQM on 30 December 2012. The object of the fund is the
furtherance of the general religious and charitable purposes of the
Religious Society of Friends (Quakers) in Britain in the vicinity of Leeds
and Ilkley and beyond. Interest income from the fund is transferred to the
Small grants fund each year (£4,213 this year). Most of the fund balance
is in investments and the income is the growth on that investment. In
addition, £1,836 being income earned from solar panels has been
transferred into the fund.
Small grants fund To assist voluntary and charitable organisations running projects in line
with Quaker values of Truth, Simplicity, Sustainability, Peace and
Equality.
3b Designated funds Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
Ministryand Resources fund - divided into:
Largegrants 35,560 - 35,560 - -
Sanctuaryeverywhere 18,352 - 1,099 - 17,253
Enrichment fund 9,900 - 186 - 9,714
63,812 - 36,845 - 26,967
Fund name Purpose of designation
Large grants A fund created in order to award grants to groups agreed on by LAQM
with a focus on refugees,housingandpeace
Sanctuary everywhere To support the work carried out by the local meetings in relation to
refugees and asylum seekers
Enrichment fund A fund to help support the life of local meetings and to enrich the spiritual
life of the meetings
Leeds Area Quaker Meeting
Notes to the accounts continued
for theyear ended 31 December 2020
**2 ** Staff costs and numbers 2020 2019
£ £
Gross salaries 30,323 32,102
Pensions 2,036 1,798
32,359 33,900
Residential wardens were employed at Carlton
wardens receive subsidised accommodation.		 Hill and Roundhay. In addition to the above, residential
Defined contributionpension scheme 2020 2019
£ £
Costs of the scheme to the charityfor theyear 2,036 1,798
3a Restricted funds Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
Friends Action on Poverty 2,702 1,508 - 252 4,462
LAQM Trust fund 213,014 23,119 3,660 (2,377) 230,096
Smallgrants fund 7,873 - 2,400 4,213 9,686
223,589 24,627 6,060 2,088 244,244
Fund name Purpose of restriction
Friends Action on Poverty To provide grants to individuals or organisations in the Leeds
relievepoverty		 area to
LAQM Trust fund This fund was formerly managed as a separate charity but was merged
with LAQM on 30 December 2012. The object of the fund is the
furtherance of the general religious and charitable purposes of the
Religious Society of Friends (Quakers) in Britain in the vicinity of Leeds
and Ilkley and beyond. Interest income from the fund is transferred to the
Small grants fund each year (£4,213 this year). Most of the fund balance
is in investments and the income is the growth on that investment. In
addition, £1,836 being income earned from solar panels has been
transferred into the fund.
Small grants fund To assist voluntary and charitable organisations running projects in line
with Quaker values of Truth, Simplicity, Sustainability, Peace and
Equality.
3b Designated funds Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
Ministryand Resources fund - divided into:
Largegrants 35,560 - 35,560 - -
Sanctuaryeverywhere 18,352 - 1,099 - 17,253
Enrichment fund 9,900 - 186 - 9,714
63,812 - 36,845 - 26,967
Fund name Purpose of designation
Large grants A fund created in order to award grants to groups agreed on by LAQM
with a focus on refugees,housingandpeace
Sanctuary everywhere To support the work carried out by the local meetings in relation to
refugees and asylum seekers
Enrichment fund A fund to help support the life of local meetings and to enrich the spiritual
life of the meetings

Page 18 of 21

Leeds Area Quaker Meeting
Notes to the accounts continued
for theyear ended 31 December 2020
**4 ** Tangible assets Equipment Land and
buildings
Total
Cost £ £ £
At 1 January2020 20,823 4,131,749 4,152,572
Additions - - -
At 31 December 2020 20,823 4,131,749 4,152,572
Depreciation
At 1 January2020 4,165 - 4,165
Charge foryear 4,165 - 4,165
At 31 December 2020 8,330 - 8,330
Net book value
At 31 December 2020 12,493 4,131,749 4,144,242
At 31 December 2019 16,658 4,131,749 4,148,407
**5 ** Fixed assets investments 2020 2019
£ £
Carrying (market)value at beginningofyear 278,077 242,941
Add: additions to investments at cost 100,000 -
Less: disposals at carryingvalue - (1,455)
Add /(deduct): netgain /(loss)on revaluation 37,007 39,491
Less fund manager's fees (3,579) (2,900)
Carrying (market) value at end of year 411,505 278,077
Breakdown of investments agreeing with SOFA and Balance sheet
Analysis of investments Market value Income in
atyear end theyear
£ £
Investmentproperties see below 4,213
Investments listed on a recognised stock exchange,funds or trusts 411,505 -
Total 411,505 4,213
When the various properties owned by the charity were revalued in January 2017 the investment element
and theprogramme related elements were not split.
It is not possible estimate these values with sufficient degree of certainty and so all of the charity's
propertieshave been includedwithin fixed assets.
**6 ** Relatedparty transactions
Trustee expenses
No trustee received anyexpenses duringthisyear or thepreviousyear.
Trustee remuneration and benefits
No trustee received anyremuneration or benefits duringthisyear or thepreviousyear.
There were no other relatedpartytransactions.

Page 19 of 21

Leeds Area Quaker Meeting
Statement of Financial Activities includingcomparatives for all funds
(including summary income and expenditure account)
for theyear ended 31 December 2020
2020 2019 2020 2019 2020 2019
Unrestricted Unrestricted Restricted Restricted Total Total
funds funds funds funds funds funds
£ £ £ £ £ £
Income
Donations and legacies 194,541 84,299 1,550 1,991 196,091 86,290
Lettingof MeetingHouse 39,478 113,390 - - 39,478 113,390
Activities 151 1,303 - - 151 1,303
Rent from investmentproperty 27,733 37,954 - - 27,733 37,954
Interest and dividends 113 132 4,213 5,949 4,326 6,081
Other receipts 10 30 - - 10 30
Total income 262,026 237,108 5,763 7,940 267,789 245,048
Expenditure
Cost of fundraising
Investment management costs 3,675 2,900 - - 3,675 2,900
Maintenance of investmentproperty - 7,459 - - - 7,459
Charitable activities
Propertymaintenance 31,921 36,953 - - 31,921 36,953
Administration and consultancy 4,444 3,621 60 60 4,504 3,681
Utilities,services and insurance 22,691 24,334 - - 22,691 24,334
Warden's employment 32,359 33,900 - - 32,359 33,900
Library 527 763 - - 527 763
Outreach 114 1,325 - 143 114 1,468
Committees and conferences 642 3,184 600 - 1,242 3,184
Grantspayable 35,660 93,521 5,400 9,836 41,060 103,357
Activities 1,998 6,548 - 300 1,998 6,848
NFPBquota 1,870 1,840 - - 1,870 1,840
Donations to YearlyMeeting 47,685 46,445 - - 47,685 46,445
Donations to other Quakergroups 2,621 4,657 - - 2,621 4,657
Non-Quaker donations 600 2,482 - - 600 2,482
Depreciation 4,165 4,165 - - 4,165 4,165
Governance costs
Independent examination 1,440 1,440 - - 1,440 1,440
Othergovernance costs - - - - - -
Total expenditure 192,412 275,537 6,060 10,339 198,472 285,876
Net gains/(losses) on investments 18,143 16,570 18,864 22,921 37,007 39,491
Net income /(expenditure) 87,757 (21,859) 18,567 20,522 106,324 (1,337)
Transfers between funds (2,088) (2,009) 2,088 2,009 - -
Net movement in funds 85,669 (23,868) 20,655 22,531 106,324 (1,337)
Fund balances brought forward 4,541,964 4,565,832 223,589 201,058 4,765,553 4,766,890
Fund balances carried forward 4,627,633 4,541,964 244,244 223,589 4,871,877 4,765,553

Page 20 of 21

Leeds Area Quaker Meeting
Income and expenditure bymeeting
for theyear ended 31 December 2020
2020 2020 2020 2020 2020 2020 2020 2020 2020
Central Adel Carlton Gildersome Ilkley Rawdon Roundhay Building Total
Hill futures funds
£ £ £ £ £ £ £ £
Income
Donations and legacies 1,126 13,210 21,209 3,521 136,103 12,696 8,226 - 196,091
Lettingof MeetingHouse - 7,122 18,445 140 6,714 1,140 5,917 - 39,478
Activities 1 - 150 - - - - - 151
Rent from investmentproperty - 7,029 9,625 4,380 - 6,699 - - 27,733
Interest and dividends 4,212 23 - - 11 - 80 - 4,326
Other receipts - - 10 - - - - - 10
Total income 5,339 27,384 49,439 8,041 142,828 20,535 14,223 - 267,789
Expenditure
Cost of fundraising
Investment management costs 3,579 - - - - 96 - - 3,675
Maintenance of investmentproperty - - - - - - - - -
Charitable activities
Propertymaintenance - 14,173 2,182 1,400 3,877 7,639 2,650 - 31,921
Administration and consultancy 1,081 1,707 996 260 303 152 5 - 4,504
Utilities,services and insurance 4,507 2,903 5,174 829 2,664 2,264 4,350 - 22,691
Warden's employment - 480 28,929 - - - 2,950 - 32,359
Library - 111 90 - 115 92 119 - 527
Outreach - - - - - 114 - - 114
Committees and conferences 1,113 - 129 - - - - - 1,242
Grantspayable 41,060 - - - - - - - 41,060
Activities - 807 1,036 20 10 95 30 - 1,998
NFPBquota 1,870 - - - - - - - 1,870
Donations to YearlyMeeting 47,685 - - - - - - - 47,685
Donations to otherQuakergroups - 785 150 - 1,546 - 140 - 2,621
Non-Quaker donations - - 300 - - 300 - - 600
Depreciation - 1,464 967 183 - - 1,551 - 4,165
Governance costs -
Independent examination 1,440 - - - - - - - 1,440
Trustees expenses - - - - - - - - -
Othergovernance costs - - - - - - - - -
Total expenditure 102,335 22,430 39,953 2,692 8,515 10,752 11,795 - 198,472
Netgains/(losses)on investments 30,287 - - - 6,720 - - - 37,007
Net income /(expenditure) (66,709) 4,954 9,486 5,349 141,033 9,783 2,428 - 106,324
Transfers
Quota 52,430 (11,760) (18,910) (1,870) (7,130) (7,760) (5,000) - -
Insurance 5,972 (986) (2,069) (237) (780) (882) (1,018) - -
Into buildingfutures - (4,000) (6,100) (700) (2,300) (2,600) (3,000) 18,700 -
Other transfers 252 - (350) - 350 - (252) - -
Net movement in funds (8,055) (11,792) (17,943) 2,542 131,173 (1,459) (6,842) 18,700 106,324
Fund balances brought forward 320,561 691,498 1,214,789 746,032 633,677 604,119 460,219 94,658 4,765,553
Fund balances carried forward 312,506 679,706 1,196,846 748,574 764,850 602,660 453,377 113,358 4,871,877
Fixed assets - 661,885 1,115,331 733,670 609,409 583,045 440,902 - 4,144,242
Investments 297,138 - - - 114,367 - - - 411,505
Bank and cash 16,808 17,821 81,515 14,904 41,074 19,615 12,475 113,358 317,570
Less creditors and accruals (1,440) - - - - - - - (1,440)
Total funds 312,506 679,706 1,196,846 748,574 764,850 602,660 453,377 113,358 4,871,877
Funds held as agent - 3,900 951 - 367 108 - - 5,326
Bank balances includingagent funds 16,808 21,721 82,466 14,904 41,441 19,723 12,475 113,358 322,896

Page 21 of 21