(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|||||| ||||o
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re| |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| ## |||o
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to| |---|---|---|---|---|---|---|---|---|---|---|---| |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| ## ## ## ||||||'o|||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |SORP|||TOTALS||3l3
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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| ## ## ## ||||||I|vi||am|am|o
r 0||sr0|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |SORP|||TOTALS||8|m
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c|u|3|||| |Ref|||||||||||||| ||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||||||||||| ## ## ## ||||||||||||||||||D||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |soap
Ref|||||TOTALS|ra R
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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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e| ||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| ## ## |SORP
Ref||||TOTALS|~ roo
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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| ## ## ## |SORis
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a| |---|---|---|---|---|---|---|---|---|---| ||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| ## ## ## ## ## ##