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2022-12-31-accounts

(IJWI CA)(* 91.", Alston

2022 2021
Unrestricted
funds ofthe area meeting
or under the management
ofAM trustees		 f77,442 F81,009
AM funds designated
for a special purpose		 f19,627 f19,574
Unrestricted
funds of LMs (which are required
to be treated as designated
funds ofthe AM)		 f119,478 f148,925
Funds restricted for special purposes
ofwhich f172,981is currently
expendable*		 f794,981 f674,895
Endowed
funds which cannot be spent*,
only the income being expendable E178,218 f187,022
Total value of all funds f1,189,746 f1,111,424

CUMBERLAND AREA QUAKER CUMBERLAND AREA QUAKER CUMBERLAND AREA QUAKER CUMBERLAND AREA QUAKER CUMBERLAND AREA QUAKER CUMBERLAND AREA QUAKER MEETING
CONSOLIDATED ACCOUNTS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
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Income &endowments
from:
Donations
and legacies		 2 54,293 0 54293 52,223 4,547 0 56,770
Charitable
acfivities		 3 0 0 0 0
Other trading
activities		 4 26,687 26,687 9,309 177 0 9486
Investments 5 2,772 17,909 20,681 2,034 17,985 1,476 21,495
Other 6 3,810 100 3,910 669 0 0 669
Total income 87,563 18,009 0 105,572 64,235 22,709 1,476 88421
Expenditure on:.
Raising Funds 7 9,084 12,637 21,720 5,693 2,590 0 8483
Charitable
Activities		 . 8 110,821 12,287 123,108 92,963 12,376 0 105,338
Other 9 737 0 737 400 0 0 400
Total expenditure 120,642 24,924 0 145c665 99,056 14,966 0 114,022
Net gains/(losses)
on investments		 119 0 -8,804 .8,685 0 0 9,809 9,809
Net income/(expenditure) 32,961 .6,914 .8,804 a8,679 -34,821 7,743 11,286 .15,791
Transfers between funds 10 0 0 0 51,173 213 .51,386
Other recognised gains/(losses):
Revaluation
of fixed		 assets 0 127,000 0 127,000 0 0 0
Other gains/(losses) 0 0 0 0 0 0
Net movement
in funds		 -32,961 120,086 .8,804 78,321 16,352 7,956 .40,100 -15,791
Reconciliation offunds:
Total funds brought forward 249,507 674,895 187,022 1,111,424 233,155 666,939 227,122 1,127,216
Total funds carried forward 216,547 794,981 178,218 1,189,746 249,507 674,895 187,022 1,111,424

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Fixed Assets:
Tangible Assets 11 19215 0 0 19315 20,170 0 0 20,170
Investments: 12
Inwstment
Properties		 12 0 622,000 0 622,000 0 495,000 0 495,000
Stocks, Shares
& Inwstment		 Funds 12 5,000 0 41,121 46,121 54,697 0 49,925 104,622
Bank &BSdeposits 2 years or more 12 0 73,496 137,097 210,593 3,391 73,201 137,091 213,689
Total Investments 12 5,000 695,496 178,218 878,714 58,088 568,201 101,022 813,311
Total fixed assets 24,215 695,496 178,218 897,929 78,258 568,201 187,022 833,481
Current Assets:
Debtors 13 1183 0 1,183 3,357 0 0 3,357
Inueelmente
- Deposits
&		 3months 58,806 8,885 67,691 44,408 0,860 0 53,268
Cash at bank and
in hand		 135,858 90,900 226,756 127,238 98,134 0 225,372
Total current assets 195,848 99,785 0 295,632 175,003 106,994 0 281ct97
Liabilities:
Creditcrs;fa0ing
due withm one year		 14 3,516 0 0 3,516 3,721 0 0 3,727
Net current assets 192,332 99,785 0 292,116 171476 106,994 0 278470
TOtal aeaeta less current liabilides 216,547 795,281 178,218 1,190,046 249,534 675,195 187,022 1,111,752
Cl"editcl'K
falling due after one year		 15 0 300 0 300 27 300 0 327
Provisions for liablilities 0 0 0 0 0 0
Total net assets 216,547 794,961 178,218 1,189,746 249,507 674,895 187,022 1,111,424
Classification
offunds:
UNRESTRICTED funds ofthe Area Meeting 0 0 77,442 01,009 0 0 81,009
fdt FundsDESIGNATEDforspecislpurposes 19,627 0 0 19,627 19,574 0 0 19,574
General funds oflocal meetings treated as 119,478 0 0 119,478 148,925 0 0 148,925
DESIGNATED funds ofthe Area Meeting
Funds RESTRICTED for special purposes 0 794,981 0 794,981 0 614,895 0 674,895
ENDOINEDfunds(ontyincome mayhespent) 0 0 178,218 178,218 0 0 187,022 187,022
Totalfunds 216,547 794981 178418 1,189746 249,507 674895 187,022 1,111A24

Income from other trading
activities is from		 letting local meeting
house		 s and car parking s paces.
2022 2021
Income from investments
was:		 f
Gross rental from investment
properties		 15,920 15,920
Dividends
and interest from stocks, shares and		 investment funds 2,920 3,454
Interest from term deposits and other bank balances 1,841 2,121
Total income from investments 20,681 21,495
"Other income" comprised:
Miscellaneous 3,910 669
Total other income 3,910 669
Expenditure
on raising funds:
Expenditure
on raising donations		 156 54
Identified costs of letting local meeting
houses		 8,927 5,639
Costs of managing
investment
properties
inc. routine maintenance		 12,637 2,590
Total expenditure
on raising funds		 21,720 8,283
Expenditure
on charitable
activities:
Practice and promotion
of Quakerism		 10,190 10,651
Donations
to Britain Yearly Meeting		 29,275 28,500
Donations
to other Quaker organisations		 14,085 13,738
Donations
or subscriptons
to non-Quaker
organisations		 1,130 1,500
Grants to individuals
from Quaker trusts		 0 0
Total expenditure
on practice and promotion		 ofQuakerism 54.679 54,389
Balance of upkeep ofQuaker
meeting
houses (not in note		 7) 40,299 25,551
Rent for hired place of worship
(Whitehaven
Meeting)		 0 0
Upkeep of Quaker
Burial Grounds
not linked to		 local meetings 4,190 1,708
Major repair or renovation
to meeting
houses		 18,823 18,645
Total expenditure
on property for Quaker purposes		 63,312 45,904
Governance
costs, comprising:
Training fees for other officers of the area meeting 0 0
Examination
ofarea meeting accounts (provision)		 0 0
Subscriptions
and other costs		 0 358
Total governance
costs for the area meeting		 0 358
Accountancy
and examination
work for local meetings		 5,117 4,686
Total governance
costs		 5,117 5,044
Total expenditure
on charitable
activities		 123,108 105,339
Other expenditure:
Sundry
Expenditure		 737 400
10 Transfers
between funds		 ofCumberland ofCumberland ofCumberland AQM comprise: comprise: 2022 2021
Local meeting subscriptions and other payments to AM General Fund 20,000 20,000
Merger of Mosedale
LM into Penrith
LM		 (cash and assets) 23,355 0
Endowment
fund interest to		 AM General Fund 0 255
Endowment
fund interest to		 AM Premises Fund 0 721
Reallocation
of Endowment		 Funds to AM General and Premises Funds 0 51,173
Note
ref		 Notes to the balance sheet
Tangible assets: Keswick MH Mosedale 2022 2021
solar panels improvements Total Total
F 5
Cost
At beginning
ofyear		 13,917 20,000 33,917 33,917
Additions 0 0 0 0
Less disposals 0 0 0 0
At end ofyear 13,917 20,000 33917 33,917
Depreciation
At beginning
ofyear		 6,147 7,600 13,747 12,792
Depreciation
charged
in year		 555 400 955 955
Less disposals 0 0 0 0
At end ofyear 6,702 8,000 14702 13,747
Net book value as at 31 December 2022 7215 12000 19215 20,170
Net book value as at 31 December 2021 7,770 12,400 20,170
Years over which the asset is depreciated 25 50
12 Investments
analysed
by type:		 2022 2021
Keswick residential
properties
at valuation		 622,000 495,000
These are houses
with protected		 tenancies left to lhe Religious Society
ofFriends
wilh restricfions
on use, sale, and		 use ofincome.
Stocks, shares or investment
funds at market price		 41,121 99,622
Nominal
investment
in a community
housing association		 5,000 5,000
Term cash deposits of 1 year or more 210,593 213,689
Total long term investments 878,714 813,311

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Income &endowments
from:
A1 Donations
and legacies		 54,293 21,180 713 10,503 5,594 2,948 3,505 9,851
A2 Charitable
activities		 0 0 0 0 0
A3 Other trading
aCtiVitieS
Includes property letiings.		 26,687 25 2,130 5,195 8,278 269 10,790
A4 InVeatmente
This isincome
from assets classed as
investments
Includkng
Interest on cash balances.		 2,772 1,465 807 16 288 9 186
A5 Other 3,810 0 3,810
Total 87,563 22,645 807 738 12,632 10,805 11,514 3,783 24,638
Expenditure
on:.
B1 Raieing FundS Inc. share ofproperty costs. 9,084 0 0 5 1,442 2,592 4,707 338 0
B2 Charitable
Activities
Noafinc. governance		 costs. 110,821 7,084 10,754 1,570 10,282 18,990 18,814 9,905 33,421
B3 Other 737 0 0 0 0 0 0 0 737
Total 120,642 7,084 10,754 1,575 11,725 21,582 23,521 10,243 34,158
B4 Net gains/(losses)
on investments		 119 0 0 0 0 119 0 0
Net income/(expenditure) .32,961 15,560 -9,947 .837 908 -10,776 .11,888 6,459 .9,520
Transfers
between funds (see note		 10) -19,126 10,000 565 -85 4,225 4,790 -20,820 20,451
Other recognised
gains/(losses):
D1 Gains/(losses)
on revaluation
offixed		 assets 0 0 0 0 0 0
D2 Other gains/(losses) 0 0 0 0 0 0
Net movement
in funds		 -32,961 .3,566 53 .272 822 -6,551 .7,098 -27,279 10,931
Reconciliation
offunds:
Total funds brought
forward		 249,507 81,009 19,574 1,483 12,249 15,825 53,164 27,279 38,925
Total funds carried forward 216,547 77,442 19,628 1,210 13,071 9,273 46,067 0 49,856

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Fixed Assets:
Tangible Assets 19,215 7,215 12,000
Investments:
Investment
Properties		 0 0 0 0
Stocks, Shares and Investment Funds 5,000 0 5,000 0 0
Bank and BSterm deposits of2 years or more 0 0 0 0 0
Total Investments 5,000 0 0 0 0 0 5,000 0 0
Tofal fixedassets 24,215 0 0 0 0 0 12,215 0 12,000
Current Assets:
B2 Debtors 1,183 0 0 0 1,103 0 0 0
B3 InVeStnlantS
Deposits al less rhah		 3mchrhs uulice 58,806 0 0 0 6,525 26,601 0 25,600
B4 Cash at bank and in hand 135,858 77,442 19,627 1,210 13,134 4,906 7,202 0 12,256
Total current assets 195,848 77,442 19,627 1,210 13,134 12,695 33,803 0 37,856
Liabilities:
C1 Cl'edltcrS'
Amounts
falling due viilhin one year		 3,516 0 0 0 63 3,421 32 0 0
Net current assets or liabilitfes 192,332 77,442 19,627 1210 13,071 9,274 33,051 0 37,056
Toarl assets less current liabilities 216,547 77,442 19,627 1,210 13,071 9,274 46,060 0 49,056
C2 CreditOrS:
Amounts
falling due alter more than one year		 0 0 0 0 0 0 0
C3 Provisions for liabliliTies 0 0 0 0 0 0 0
Total net assets or liabilities 216,547 77,442 19,627 1,210 13,071 9,274 46,066 0 49,056
Clam season offunds:
UNRESTRICTED funds ofIhe area meeting 77,442 77,442 0 0 0 0 0 0 0
Free AM funds DESIGNATED for special purposes 19,627 19,627 0 0 0 0 0 0
Free funds oflocal meelings
Ireated as DESIGNATED
funds ofthe Area Meeting		 119,478 0 1,210 13,071 9,274 46,066 49,656
Total value offunds 216,547

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Income &endowments
from:
A1 Donations
and legacies		 0 0
A2 Charitable
activities		 0 0
AS Other trading
SOSVitiee Includes		 property lettings. 0 0
A4 Investments
This is income from assets classed as
investments
including interest on cash balances.		 17,909 0 0 25 295 4,413 11,831 1,345
Other 100 0 0 100
Total 18,009 0 0 25 0 0 0 295 4,413 11,831 1,445
Expenditure
on:.
at RaiSing Funds
Inc. share afproperty casts.		 12,637 0 0 0 9,378 3,259 0
B2 Charitable
Activities
Notvinc.		 governance casts. 12,287 0 5,700 0 1,060 4,000 1,527
es Other 0 0 0 0
Total 24,924 0 0 0 0 0 5,700 0 10,437 7,259 1,527
194 Net gains/(losses)
on investments		 0 0 0 0 0 0 0 0
Net income/(expenditure) 4,014 0 0 25 0 0 .5,700 295 .6,024 4,572 .82
Transfers between funds (see note 10)
Other recognised
gains/(losses):
01 Gains/(losses)
on revaluation		 of fixed assets 127,000 39,000 88,000
02 Olher gains/(losses)
Net movement
in funds		 120,086 0 0 25 0 0 -5,700 295 32,976 92,572 .82
Reconciliation
offunds:
Total funds brought forward 674,895 641 682 3,746 846 9,750 5,789 62,595 189,917 394,966 5,953
Total funds carried forward 794,981 641 682 3,771 848 9,758 00 62,890 222,893 487,538 5,871
CUMB ERLAND AREA QUAKER MEETING RESTRICTED FUNDS BALANCE SHEET 2022
SORP
Ref		 TOTALS EhB
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Fixed Assets:
Tangible Assets
Investments:
Investment
Properties		 622,000 0 0 0 0 0 210,000 412000 0
Stocks, Shares and Investment Funds 0 0 0 0 0 0
Bank and BSterm deposits of2 years or more 737196 0 848 9,758 0 62,890 0 0
Total Investments 695,496 0 0 0 848 9,758 0 62,890 210,000 412,000 0
Total fixed assets 695,496 0 0 0 848 9,758 0 62,890 210,000 412,000 0
Current Assets:
B2 Debtors 0 0 0 0 0 0
B3 InVeStmentS
Deposits at less than		 3months notice 8,885 3,771 0 0 0 0 0 0 5,114
B4 Cash at bank and in hand 90,900 682 0 0 0 89 0 28,213 60,218 1,056
Total current assets 99,?85 641 682 3 771 0 0 0 28,213 60,218 6,171
Liabilities:
Of CledltcrK
Amounts
falling due within one year		 0 0 0 0 0 0 0 0 0 0
Net current assets or liabilities 99,?85 641 682 3,771 0 0 89 0 28,213 60,218 6,171
Total assets less current liabilities ?95281 641 682 3,771 848 9,758 89 62,890 238,213 472,218 6,171
O2 Credltcl'K
Amounts
falling due seer more than		 one year 300 300
C3 Provisions
for liablilities
Total net assets or liabilities ?94,981 641 682 3,771 848 9,758 89 62,890 238233 472,218 5,871

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Income &endowments
from:
A1 Donations
and legacies
Charitable
activities
Other trading
activiTies
Includes propert lettings.
InVeStmentS
This isincome
from assets classed as
investments
including interest
on cash balances.
Other
Total 0 0 0 0
Expenditure
on:.
851 Raising Funds
Inc. share ofproperty costs.
852 Charitable
Activities
Noninc.		 governance costs.
253 Olher
Total 0 0 0 0
154 Net gains/(losses)
on investments		 -8,804 0 0 0 -8,804
Net income/(expenditure) -8,804 0 0 0 -8,804
O Transfers
between funds		 (see note 10)
Other recognised
gains/(losses):
b1 Gains/(losses)
on revaluation		 offixed assets
02 Other gains/(losses)
Net movement
in funds		 -8,804 0 0 0 -8,804
Reconciliation offunds:
Total funds brought forward 187,022 117,997 13,668 5,433 49,925
Total funds carried forward 178,218 117,997 13,668 5,433 41,121

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Ref		 TOTALS ~
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Fixed Assets:
A2 Tangible Assets
Investments:
Investment
Properties		 0 0
Stocks, Shares and Investment Funds 41,121 0 0 41,121
Bank and BSterm deposits of 2 years or more 137,097 117,997 13,668 5,433 0
Total Investments 178,218 117,997 13,668 5,433 41,121
Total Fixedassets 178,218 117,997 13,668 5,433 41,121
Current Assets:
B2 Debtors 0 0 0 0
B3 lnveslnlenls
Deposits at less than		 3months notice 0 0 0 0
B4 Cash at bank and in hand 0 0 0 0
Total current assets 0 0 0 0
Liabilities:
O1 Creditors:
Amounts
fairing due within one year		 0 0 0 0
Net current assets or liabilities 0 0 0 0
Total assets less current liabilities 178,218 1'l7,997 13,668 5,433 41,121
Transfers
between funds
C2 Creditors:
Amounts
falling due afler more than		 one year
O3 Provisions for liablilities
Total net assets or liabilities 178,218 117,997 13,668 5,433 41,121