## **ROOKHOW CIO TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022**
|**CONTENTS**||
|---|---|
|Charity Information|1|
|Report of the Trustees|2-9|
|Independent Examiner’s Report|10|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Notes to the Financial Statements|13-18|
1
## **CHARITY INFORMATION**
**----- Start of picture text -----**
Registration Charity Number: 1188409
Board of Trustees The following persons have served as members of the CIO
during the period and up to the date of this report:
Paul Andrews
Helen Bailey
Catherine Andrea Betoin
Anne Chapman
Christine Gwyneth Hall Farthing (reappointed for second term
end of December 2022)
Margaret Rebecca Marsden (reappointed for second term end of
December 2022)
Peter Marston (reappointed for second term 22 [nd] March 2022)
Graham Whalley (appointed 22 [nd] March 2022)
Registered Office Rusland,
Ulverston,
LA12 8LA
Bankers Cumberland Building Society
Cumberland House,
Castle Street,
CARLISLE
CA3 8RX
Charities Aid Foundation Bank (CAF)
25 Kings Hill Ave
Kings Hill
West Malling
Kent
ME19 4JQ
Insurers Methodist Insurance PLC
St Ann’s House, St Ann’s Place
Manchester
M2 7LP
For Buildings and Contents
Ansvar Insurance, Ansvar House
St Leonards Road
Eastbourne
East Sussex
BN21 3UR
For Employers and Public Liability
Independent Joel Williams
Examiner 1 Montrose Avenue
Stretford, Manchester, M32 9LN
**----- End of picture text -----**
2
## **INTRODUCTION**
The trustees present their report together with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities’ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)(effective 1 January 2019).
Rookhow was founded as a Charitable Incorporated Organisation with a Constitution dated 9 March 2020.
2022 was an extremely busy year for the CIO and thanks are due to our dedicated staff team, volunteers and supporters, our conservation building team, and a variety of funders, not all of whom it has been possible to credit in this report.
There were a number of achievements this year. These include:-
- The completion of major improvements to the Meeting House, to provide a more environmentally friendly heating system, level access into the building, and an accessible toilet and ambulant shower.
- Regular Open Days; as part of the conditions of a grant from Historic England, which had enabled some of the works to take place.
- The Retreat Away Fund supporting a further eleven groups from disadvantaged communities or with mental health problems to benefit from a stay at Rookhow.
Perhaps most importantly, after the first two extremely challenging years the charity ended with a financial surplus, which will be ploughed back into the Retreat Away Fund and continuing improvements to the site.
## **OBJECTS**
The Charity’s objects are:
- 1) The furtherance of the general religious and charitable purpose of the Religious Society of Friends (Quakers) in Britain.
- 2) Such other purposes which may be charitable according to the law of England and Wales.
## **VISION**
To provide opportunities for Quakers and the wider community, particularly the most disadvantaged, to experience tranquillity, peace, and community through the development of simple, affordable, and accessible accommodation for community and residential use.
This will be achieved by:
1. Providing Rookhow for the public benefit as a place for learning, spiritual retreat, and refreshment, open to all, especially disadvantaged members of society.
2. Stewardship and protection for the public benefit of the local natural environment including Quakers’ Wood.
3. Maintaining Rookhow as a place of worship of the Religious Society of Friends (Quakers).
## **VALUES**
- Simplicity
- Inclusion and accessibility
3
- Outreach
- Nurturing of individuals, groups, and communities
- Respect for Quaker heritage and vision for the future
- Care for the natural environment
- Sustainability
## **GOVERNANCE**
Rookhow CIO is managed by its trustees, who are responsible for its governance and for the management of Rookhow, including its ancient woodland. The CIO holds the property at Rookhow under a lease from the freeholder, Swarthmoor (South West Cumbria) Area Quaker Meeting (acting through Friends Trusts Ltd as holding trustee). The current lease runs for seven years, from 11 April 2020 to 10 April 2027, and provides for a peppercorn rent.
## **Trustees serving during the period of this Report**
## _**Trustees Nominated by Area Meetings**_
**Helen Bailey** _(until 31[st] March 2024)_ , Clerk to Trustees
Swarthmoor (South West Cumbria) Area Meeting of the Religious Society of Friends
**Christine Gwyneth Hall Farthing** ( _until 31[st] Dec 2025_ )
Lancashire Central & North Area Meeting
## _**First Charity Trustees**_
**Paul Andrews** ( _until 31[st] March 2024_ )
**Catherine Andrea Betoin** ( _stood down in Feb 2023)_
**Margaret Rebecca Marsden** ( _until 31[st] Dec 2025_ )
**Peter Marston** ( _until 31[st] March 2025_ )
## _**Appointed Trustees**_
**Anne Chapman** ( _until 30[th] Sept 2024_ ).
**Graham Whalley** ( _until 31[st] March 2025_ )
A further position for a Trustee nominated by Kendal & Sedbergh Area Meeting remained vacant after the departure of Caroline Stow in 2021. In view of this, work started to consider succession planning, as a number of first Trustees were due to complete their first term this year.
Trustees met ten times during the year, in person or on Zoom. In taking decisions Trustees had due regard to the CIO’s responsibility to ensure the charity met its obligations to deliver public benefit. To support this a day of training was offered to all Trustees in June covering their responsibilities as trustees of a Quaker Organisation.
Two Annual Reviews were held during the year both on Zoom – one in January covering 2020 which had been delayed from the previous year, and one in June covering 2021. The review of this Annual Report is planned to take place in person at Rookhow on 7[th] April 2023.
4
The sub group structure set up in April 2021 continued to function with one change in membership: Ali Green who has a great deal of expertise in Human Resources joined the Personnel Sub group mid year. Each group reviewed their terms of reference during the year and further consideration was given to clarifying delegations and devolved budgets.
## **Sub Groups**
_**Finance:** Helen Bailey, Cathy Betoin, Anne Chapman (Treasurer), Debbie Mace (Finance Officer), Sue Nicholls (Development Manager)._
_**Personnel:** Paul Andrews, Rebecca Marsden, Christine Hall Farthing, Ali Green._
_**Retreat Away Fund:** Paul Andrews, Christine Hall Farthing, Pete Marston, Sue Nicholls (Development Manager)._
_**Bookings and Marketing:** Pete Marston, Graham Whalley, Toby Travis, Sue Nicholls (Development Manager)._
_**Safeguarding & Risk:** Pete Marston, Rebecca Marsden, Graham Whalley, Christine Hall Farthing, Sue Nicholls (Development Manager)._
_**Property:** Helen Bailey, Anne Chapman, Paul Crossley, Sue Nicholls (Development Manager)._
_**Spirituality:** Helen Bailey, Christine Hall Farthing, Caroline Stow, Suan Marston, Rex Ambler, Sue Nicholls (Development Manager)._
_**Woodland:** Helen Bailey, Pete Marston, Tim Nicholls, Paul Crossley, Marion Brown, Paul Bullimore._
## **Staff & Contractors**
Development Manager (Part time) Sue Nicholls
Finance Officer (Part time – Contract of Service) Debbie Mace
Cleaner and Relief Cleaners (Part time – Contract of Service)
We were very pleased at the start of the year, that our small team was joined by Debbie Mace as Finance Officer, and that in June 2022 it was possible to employ our Development Manager Sue Nicholls directly due to the improved financial position of the charity.
## **FINANCE**
The detailed accounts for the full year 2022 are presented alongside this report. With the impact of the Covid pandemic waning, although not without continuing effect, Rookhow experienced a much more settled period, and ended in a strong position with a net surplus on Operational activities.
The CIO continued to be supported in its activities by a range of statutory and non-statutory grant making bodies and individuals including £16,880 from the Department of Digital, Culture, Media and Sport, Places of Worship Fund which reimbursed VAT payments incurred in undertaking the extensive repairs and improvements to the Meeting House; a £2,667 Omicrom Covid Grant from South Lakeland District Council in recognition of the reduction in business due to the new variant;
5
and £15,550 from the Lake District Community Foundation for the air source heat pump in the Meeting House.
In response to a request from the Cumberland Building Society to close our account (as they no longer handle Charity Accounts), a Bank Account was opened with CAF Bank. The majority of monies were subsequently transferred to this account, with the Cumberland account retained until a further application to open a deposit account with Unity Trust Bank was processed (this opened in 2023).
During 2022, the final £6,675 from the Quaker Mental Health Fund was distributed through the Retreat Away Fund, supporting a number of groups to make day visits or residential stays to the Bunkbarn. In light of the success of the fund, the CIO agreed during the year to match fund the final £1,240 of the Mental Health Fund and to add 5% of bookings income to this. These monies were placed in a designated fund, which at the end of the year held £4,296. Sitting alongside this, but held in a restricted fund, was £2K received from Kendal and Sedbergh Area Meeting, two generous individual donations amounting to a further £1.5K, and several smaller amounts from events and individuals. The total in the two funds at the end of 2022 was £9,001, of which £5,690 was allocated to groups for stays in 2023. A further round of applications will be invited in early 2023.
The ability to enable disadvantaged groups to stay, along with the continuing use of the site by educational, therapeutic and Quaker groups meant that 1/3 of bookings were commercial with the other 2/3 being in keeping with our social purpose. By the end of the year occupancy rose to a healthy 55% overall (65% May – Sept) and 85% of weekends. This resulted in income from bookings of £61,118 against running expenses (including staffing) of £50,961.
At the end of year the charity’s net assets totalled £100,695, against a starting balance of £133,688, as £61,895 of restricted funds held at the start of the year were spent within 2022 on the building projects they were intended for.
## _**Reserves Statement.**_
The Trustees have established a number of designated funds within the Charity’s reserves:
- **Running Costs Reserve** – equivalent to approximately 6 months running costs to meet outgoings in the event of unforeseen events curtailing the Charity’s income. An increase from £15K to £25K was agreed by Trustees in March 2022.
- **Retreat Fund** - 5% of Rookhow’s booking income (£3,056 in 2022) are put into this fund that, with the restricted Retreat Away Fund, enables disadvantaged groups to stay at Rookhow. At the end of 2022 there was £4,296 in this fund.
- **Historic Repairs and Maintenance Fund** – this was established in 2022 to complete the repairs and renovations to the Meeting House that have been done in the last two years, mainly with restricted donations. At the end of 2022 £10,628 remained in this fund, which is expected to be spent in 2023.
- **Non-Recurrent Maintenance Fund** – established to provide funding for work such as reroofing and replacement of render. £10,000 from 2022 has been put into this fund. The Trustees plan to build up this reserve to about £100,000 over the next five to ten years to meet the expected cost of re-roofing the Meeting House.
- **Bunkbarn Improvements** –£40K has been put into this fund by Trustees to contribute towards the improvements to the Bunkbarn planned for 2023/4.
Aside from these funds, the charity had £6,066 in general unrestricted reserves at the end of 2022.
6
## **RISK MANAGEMENT**
Rookhow trustees recognise the duty to safeguard the building and the resources of the CIO against a range of risks both internal and external. Accordingly we have convened a Health & Safety, Risk and Safeguarding subgroup attended by several trustees in order to safely manage these issues. This group completes risk assessments, reviews insurance, oversees the safeguarding policy and is responsible for health and safety in the CIO's operations. As part of responsible governance Rookhow has drawn up policies on safeguarding of children and adults, lone working, privacy & data and equality. Any accidents are recorded in the accident book and incidents are reviewed for learning. As part of its commitment to risk management the trustees have just completed the recommended Charity Commission risk register and are now beginning to work on further mitigations to the identified issues.
## **SPIRITUAL LIFE OF ROOKHOW**
Rookhow continues to be part of the Spiritual Life of Swarthmoor Area (SW Cumbria) Quaker Meeting, who appoint an Elder (currently Helen Bailey). A Meeting for Worship is held once a month on a Wednesday evening, and there is also a large gathering for Meeting for Worship, attended by Quakers from all three local Area Meetings, on Good Friday each year.
During 2021, a short period of Worship was introduced on days when Volunteer Work Parties took place. In 2022, with the introduction of Historic Open Days on the first and third Fridays of the month, these were formalised and advertised, so anyone visiting Rookhow on these days could also take part in a Meeting for Worship; if they so choose. This has provided an opportunity for a number of visitors to experience Quaker Worship for the first time. Epilogue, a short period of quiet reflection on Zoom, also continued, celebrating its 100[th] session on the 4[th] April 2022. Its frequency was reduced to fortnightly from the middle of the year, with Quakers and non Quakers from across the country continuing to join on a regular basis.
The Spirituality Sub Group is pivotal to ensuring Rookhow maintains a strong Quaker ethos. During the early part of the year the group gave a great deal of thought to the running of the Historic Open Days. A new set of volunteers were recruited to act as guides and Rex Ambler a member of the group, and a well know writer of books about Quakerism, wrote a leaflet explaining the history of the site, which is made available to all visitors. Display boards were also produced explaining more about the site and what Quakers believe and the large number of books the CIO inherited were sorted and made available to anyone wishing to borrow them. From November groups receiving funding from the Retreat Away Group started to be sent a short sheet outlining Quaker Values.
## **CHARITABLE WORK AND OUTREACH**
## _**Retreat Away Fund**_
The number of groups supported by this fund, which can be used to subsidise stays at Rookhow by groups experiencing mental health problems or other disadvantage, increased to 11 in 2021 with a further 9 groups being awarded money toward a stay in 2023.
The Groups supported in 2022 were:-
_Family Action Barrow – Mums Minds Matter Lakes Malayalee Association Love Barrow Families Wave Forward_
7
_CADAS Family Action Barrow – Children Well Communities Home to Work (Cleator Moor) Safety Net PiNC Global Link_
These organisations support people recovering from drug and alcohol addictions, young people and women with mental health issues, the long term unemployed, and refugees. The following are extracts from some of the many letters of thanks received after a visit:-
_"We wish to express sincere thanks to the Quaker Mental Health Fund for making this possible. The facility was perfect and enabled our residents to take time out from their extremely busy routine. Together we are stronger - this is a great example of partnership working to help our communities."_ **(The Well Communities)**
_"Beautiful stay for all the group. Lots of walks in the grounds, searching for the Gruffalo and bears. We sat in the yurt for bedtime stories and ate s’mores. We played family games, card games and enjoyed magic tricks! The families had the opportunity to connect with each other and find some space to breathe. Thank you from all of us!"_ **(Family Action Barrow- Mums Minds Matter)**
## _**Rookhow led events**_
Rookhow built on the work carried out in 2001 and ran or collaborated on a range of events during the year. These included:-
- Two residential weekends, one purely social, the other focusing on the Woodland
- Lanequest – an cycle orienteering event involving 96 cyclists which resulted in a donation of £490 from the organisers to the Retreat Away Fund.
- Green Sparks – local environmental groups coming together to showcase energy efficiency ideas
- Visits from Rusland and Satterthwaite WI and other local groups
## _**Links with other Charities and Organisations**_
Rookhow continues to work with organisations such as Cumbria Council for Voluntary Service (CVS) and Cumbria Youth Alliance, who support the CIO by helping to identify local Voluntary Sector groups working with disadvantaged groups and promoting the Retreat Away Fund. Links are also strong with Rusland Horizons who use Rookhow as a base for the provision of Woodland training and activities to Furness College, and local mental health groups.
## **Volunteer Opportunities**
The launch of Historic Open Days in May 2022 saw the recruitment of a further thirteen volunteers dedicated to acting as Guides to the site. The Guide Team works alongside the existing group of volunteers who assist with a huge range of practical tasks which keeps the site well kept. This brought our Volunteer numbers to 37 (including the seven trustees) with a further 20 helping occasionally. The work that Rookhow does could not possibly be carried out without the dedication
8
of these volunteers. A weekly email continues to keep everyone informed of upcoming events and volunteering opportunities and a quarterly newsletter goes out to all our supporters, keeping them updated on developments.
## **BUILDING RESTORATION**
The improvement work started in 2021 continued into 2022. By the end of the year this meant that the Meeting House was secure and dry with the addition of hemp loft insulation and an air source heat pump supplying underfloor heating and water, and the side entrance had been widened to provide level access to the building, with an accessible toilet and ambulant shower to the side. A new kitchen had been fitted out and an electric vehicle charging point installed for use by guests. In addition a number of unexpected problems were resolved including underpinning the back staircase and treating wet rot in one of the window lintels. All this sounds deceptively simple but in fact represents a huge amount of work on part of the Development Manager, volunteers and trustees.
## **CARE OF THE WOODLAND**
2021 ended with a considerable amount of damage to the woodland by Storm Arwen. The main job in 2022 was felling those trees left hanging and removing them, along with those left on the ground, to the far end of site, to be cut up for use in the Bunkbarn and Meeting House. We were fortunate to be assisted in this task by a local Horse Logger which minimised any further damage to the woodland floor. This is an approach we will continue to use in 2023 when more active management of the site is planned to increase its biodiversity.
## **LOOKING TO THE FUTURE**
In 2023 Rookhow CIO will be turning its attention to much needed improvements to the Bunkbarn. The aim will be to replicate the success of work carried out in the Meeting House by installing an air source heat pump with underfloor heating and insulation and redesigning the toilet and shower area to provide improved facilities.
A grant has been submitted to assist in the regeneration of 5-6 hectares of Quaker Wood and neighbouring Glass Knott.
Alongside these new developments we will be planning events for Rookhow’s tricentenary in 2025, and will continue to run residential and day retreats and provide funding through the Retreat Away fund for disadvantaged groups to enjoy the opportunity to visit and stay at Rookhow.
Signed:
Date: 25/04/2023
Helen Bailey Chair of the Trustees
9
## **Independent examiner’s report to the trustees of Rookhow Charitable Incorporated**
## **Organisation (‘the CIO’)**
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2022.
## **Responsibilities and basis of report**
As the charity trustees of the CIO 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 CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Joel Williams 1 Montrose Avenue Stretford Manchester M32 9LN
**date: 25/04/2023**
**;**
10
## **ROOKHOW CIO**
## **A Charitable Incorporated Organisation - Reg. no 1188409 Statement of Financial Activities**
## **For year ended 31 December 2022**
|**Income**
**NOTES**
Income from donations
2
Income from charitable activities
3
Income from other trading activities
3
Investment income
4
**Total Income**
**Expenditure**
Commercial trading operations
6
_Expenditure on charitable activities_
5
**Total expenditure**
**Net Income/(expenditure) and net movement in funds for**
**the year**
**Transfers between funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**Total funds carried forward**||**2022**
**2022**
**2022**
**Unrestricte**
**d funds**
**Restricte**
**d funds**
**TOTAL**
**FUNDS**
**£**
**£**
**£**
9,733
44,757
54,490
41,240
0
41,240
20,838
0
20,838
649
0
649
72,460
44,757
**117,217**
16,575
0
16,575
38,414
95,222
133,636
54,988
95,222
**150,210**
17,472
(50,465)
**(32,993)**
7,450
(7,450)
**0**
71,068
62,620
**133,688**
95,990
4,705
**100,695**|**2022**
**2022**
**2022**
**Unrestricte**
**d funds**
**Restricte**
**d funds**
**TOTAL**
**FUNDS**
**£**
**£**
**£**
9,733
44,757
54,490
41,240
0
41,240
20,838
0
20,838
649
0
649
72,460
44,757
**117,217**
16,575
0
16,575
38,414
95,222
133,636
54,988
95,222
**150,210**
17,472
(50,465)
**(32,993)**
7,450
(7,450)
**0**
71,068
62,620
**133,688**
95,990
4,705
**100,695**|**2021**
TOTAL
FUNDS
£
150,449
22,082
22,083
305|
|---|---|---|---|---|
||||||
||||72,460|194,919|
||||16,575
38,414|13,073
120,533|
||||54,988|133,606|
||||17,472
7,450
71,068|61,313
0
72,375|
||||95,990|133,688|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 13 to 18 form part of these accounts
11
## **ROOKHOW CIO**
## **A Charitable Incorporated Organisation - Reg. no 1188409 Balance Sheet as at 31 December 2022**
|**Notes**
**Current Assets**
Debtors
15
Cash at bank
**Total current assets**
**Current Liabilities**
Creditors falling due within one year
16
**Total current liabilities**
**Net Current assets**
**Total assets less current liabilities**
**The funds of the charity:**
17
Unrestricted funds
Designated funds
Running costs reserve
Retreat Fund
Historic Repairs and Renovations
Non-recurrent maintenance
Bunkbarn improvements
General unrestricted funds
Restricted funds|**2022**
**£**
**£**
1,656
110,996
**112,652**
11,957
**11,957**
**100,695**
**100,695**
25,000
4,296
10,628
10,000
40,000
6,066
**95,990**
**4,705**
**100,695**|**2021**
**£**
**£**
8,716
143,930
152,646
18,958
18,958
133,688
133,688
15,000
0
0
0
56,068
71,068
62,620
133,688|**2021**
**£**
**£**
8,716
143,930
152,646
18,958
18,958
133,688
133,688
15,000
0
0
0
56,068
71,068
62,620
133,688|
|---|---|---|---|
||11,957|18,958||
||25,000
4,296
10,628
10,000
40,000
6,066|15,000
0
0
0
56,068||
||||133,688|
||||133,688|
||||71,068
62,620|
|||||
||||133,688|
These financial statements of Rookhow CIO registered number 1188409 were approved by the Board of Trustees and authorised for issue on **20[th] April 2023**
They were signed on its behalf by
Signed: _________________ Name: Anne Chapman
The notes on pages 13 to 18 form part of these accounts
12
## **ROOKHOW CIO Notes to the accounts**
## **1. ACCOUNTING POLICIES**
## **a) Basis of preparation**
The financial statements of the charity which is a public entity under FRS102 have been prepared in accordance with the Charities SORP (FRS 102) second edition 2019 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)(effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **b) Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **c) Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably.
## **d) Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102) general volunteer time is not recognised but is referred to in the trustees' annual report.
## **e) Expenditure and irrecoverable VAT**
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for its expenditure. All costs have been directly attributed or proportionally charged to the functional categories of resources expended in the SOFA. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which is relates.
## **f) Fund accounting**
Unrestricted Funds are funds received which have no restrictions placed on their use and are available to spend on activities that further any of the purposes of the charity.
Designated funds are unrestricted funds of the charity which the trustees have decided to set aside to use for a specific purpose.
Restricted Funds are funds which are to be used for purposes as specified by the funder.
## **g) Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **h) Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **i) Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
13
|**ROOKHOW CIO**
**Notes to the accounts**
**2022**
**2022**
**2. INCOME FROM DONATIONS**
**£**
**£**
Grants Received
**Unrestricted**
**Restricted**
Bryan Lancaster Trust
0
400
Cumbria Community Foundation
0
0
Kendal and Sedbergh AM
0
2,000
Swarthmoor Area Meeting
0
0
The Inlight Trust
0
0
All Churches Trust
0
0
Bay Wind Energy Community Trust
0
0
Beatrice Laing Trust
0
0
Crofton Trust
0
0
Historic England
0
0
Lakeland Disability Support
0
0
Quaker Mental Health Trust
0
6,675
W F Southall Trust
0
0
Lake District Foundation
0
15,550
Statutory grants
Dept. for Digital, Culture, Media and Sport
0
16,880
South Lakeland District Council
2,667
0
Donations
Gift Aid Receivable
735
512
Appeal donations
0
0
General Donations
6,331
2,740
9,733
44,757|**ROOKHOW CIO**
**Notes to the accounts**
**2022**
**2022**
**2. INCOME FROM DONATIONS**
**£**
**£**
Grants Received
**Unrestricted**
**Restricted**
Bryan Lancaster Trust
0
400
Cumbria Community Foundation
0
0
Kendal and Sedbergh AM
0
2,000
Swarthmoor Area Meeting
0
0
The Inlight Trust
0
0
All Churches Trust
0
0
Bay Wind Energy Community Trust
0
0
Beatrice Laing Trust
0
0
Crofton Trust
0
0
Historic England
0
0
Lakeland Disability Support
0
0
Quaker Mental Health Trust
0
6,675
W F Southall Trust
0
0
Lake District Foundation
0
15,550
Statutory grants
Dept. for Digital, Culture, Media and Sport
0
16,880
South Lakeland District Council
2,667
0
Donations
Gift Aid Receivable
735
512
Appeal donations
0
0
General Donations
6,331
2,740
9,733
44,757|**ROOKHOW CIO**
**Notes to the accounts**
**2022**
**2022**
**2. INCOME FROM DONATIONS**
**£**
**£**
Grants Received
**Unrestricted**
**Restricted**
Bryan Lancaster Trust
0
400
Cumbria Community Foundation
0
0
Kendal and Sedbergh AM
0
2,000
Swarthmoor Area Meeting
0
0
The Inlight Trust
0
0
All Churches Trust
0
0
Bay Wind Energy Community Trust
0
0
Beatrice Laing Trust
0
0
Crofton Trust
0
0
Historic England
0
0
Lakeland Disability Support
0
0
Quaker Mental Health Trust
0
6,675
W F Southall Trust
0
0
Lake District Foundation
0
15,550
Statutory grants
Dept. for Digital, Culture, Media and Sport
0
16,880
South Lakeland District Council
2,667
0
Donations
Gift Aid Receivable
735
512
Appeal donations
0
0
General Donations
6,331
2,740
9,733
44,757|**ROOKHOW CIO**
**Notes to the accounts**
**2022**
**2022**
**2. INCOME FROM DONATIONS**
**£**
**£**
Grants Received
**Unrestricted**
**Restricted**
Bryan Lancaster Trust
0
400
Cumbria Community Foundation
0
0
Kendal and Sedbergh AM
0
2,000
Swarthmoor Area Meeting
0
0
The Inlight Trust
0
0
All Churches Trust
0
0
Bay Wind Energy Community Trust
0
0
Beatrice Laing Trust
0
0
Crofton Trust
0
0
Historic England
0
0
Lakeland Disability Support
0
0
Quaker Mental Health Trust
0
6,675
W F Southall Trust
0
0
Lake District Foundation
0
15,550
Statutory grants
Dept. for Digital, Culture, Media and Sport
0
16,880
South Lakeland District Council
2,667
0
Donations
Gift Aid Receivable
735
512
Appeal donations
0
0
General Donations
6,331
2,740
9,733
44,757|**2022**
**£**
**TOTAL**
**400**
**0**
**2,000**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**0**
**6,675**
**0**
**15,550**
**16,880**
**2,667**
**1,247**
**0**
**9,071**
54,490||**2021**
**£**
**TOTAL**
300
1,500
0
18,728
12,000
1,800
7,000
1,000
1,500
19,324
8,000
3,325
5,000
0
18,145
17,855
4,314
3,155
27,503|
|---|---|---|---|---|---|---|
|||9,733|44,757||150,449||
## **3. INCOME AND CHARITABLE ACTIVITIES**
|Income from bookings
**% of bookings**|**2022 Total**
**£61,118**
**100%**|**Trading**
£19,878
33%|**Charitable**
£41,240
67%|
|---|---|---|---|
The bookings income has been apportioned between trading and charitable activities. The latter comprise bookings by Quaker, educational and charitable community groups. All other bookings comprise trading activities. Costs of running the bunkbarn are allocated pro rata against charitable and trading income. Trading income equates to 17 % of total income (2021 11%) and thus the charity is not liable to Corporation Tax on it
All income from bookings is unrestricted
.
|Comparatives
Income from bookings
**% of bookings**|2021 Total
£44,165
100%|Trading
£22,083
50%|Charitable
£22,082
50%|
|---|---|---|---|
All income from bookings is unrestricted.
|**4. INVESTMENT INCOME**
Deposit account interest|**2022**
**TOTAL**
**£**
**649**|**2021**
**TOTAL**|
|---|---|---|
|||**£**
305|
14
## **ROOKHOW CIO**
## **Notes to the accounts**
|**5. EXPENDITURE ON CHARITABLE ACTIVITIES**
**Unrestricted**
**£**
Renovations and Restorations works (note 12)
2,372
Event costs
303
Volunteer activities
1,197
Development worker costs (grant funded)
0
Other costs
155
Costs allocated to running the bunkbarn accommodation
- charitable proportion (note 6)
34,386
**38,414**
**6. BUNKBARN RUNNING COSTS**
**To be apportioned between commercial and charitable activities**
Development worker costs
8,615
Salary costs
12,324
Operating costs (cleaning/utilities/maintenance)
18,760
Woodland and grounds
2,113
Marketing costs
1,410
Support costs (note 10)
6,848
Governance costs (note 11)
891
**50,961**
**APPORTIONMENT OF BUNK BARN RUNNING COSTS**
Apportioned to Expenditure on Charitable activities (note
5)
**34,386**
Apportioned to Costs of raising funds - commercial
trading operations
**16,575**
**50,961**
See note 3 for % apportionment and definition of charitable activities
**7. ANALYSIS OF STAFF COSTS**
Salaries
Employer's National Insurance Contributions
Less - Employment Allowance
Employer's pension contributions
No employees received employee benefits exceeding £60,000 (2021 nil).||**Unrestricted**
**£**
2,372
303
1,197
0
155
34,386|**Restricted**
**£**
94,425
0
0
755
42
0||
|---|---|---|---|---|
|||**38,414**|**95,222**||
||**activities**
8,615
12,324
18,760
2,113
1,410
6,848
891||0
0
0
0
0
0
0||
||**50,961**||**0**||
||**34,386**
**16,575**||**0**
**0**||
||**50,961**||**0**||
||||||
## **8. STAFF NUMBERS**
The average monthly head count was one during the year (2021 - none)
## **9. PENSIONS**
Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity contribution is restricted to the contributions disclosed in note 7. The costs of the defined contribution scheme are included within support costs.
The designated money purchase plan is managed by People’s Partnership. The plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the employee’s normal retirement age which is defined as when they are eligible for a state pension. The charity has no liability beyond making its contributions and paying across the deductions for the employee’s contributions.
15
## **ROOKHOW CIO**
## **Notes to the accounts**
|**10. SUPPORT COSTS**
Accountancy fees and software
Bank charges
Other professional support
**11. GOVERNANCE COSTS**
Trustee expenses
Pension set up costs
Independent examiner fees
**12. RENOVATIONS AND RESTORATION WORK**
Historic Repair and Renovation
Outdoor Provision
Accessible shower and toilet
Chimney and other repairs
Sustainable Energy/ Heating
Bunk barn refurbishment
Painting exterior of Meeting House
Community kitchen
**13. NET OUTGOING RESOURCES**
The Operating Surplus is stated after charging :-
Depreciation
Accountancy services
Independent Examiner Fees
Trustee Emoluments||**Unrestricted**
**£**
6,171
677
0|**2022**
**Restricted**
**TOTAL**
**£**
**£**
0
**6,171**
0
**677**
0
**0**
**0**
**6,848**
**£**
0
**331**
0
**360**
0
**200**
0
891
**2022**
**Restricted**
**TOTAL**
16,087
**18,459**
7,274
**7,274**
18,613
**18,613**
0
**0**
45,517
**45,517**
0
**0**
0
**0**
6,934
**6,934**
**94,425**
**96,797**
**£**
**0**
**5,760**
**200**
**0**|**2022**
**Restricted**
**TOTAL**
**£**
**£**
0
**6,171**
0
**677**
0
**0**
**0**
**6,848**
**£**
0
**331**
0
**360**
0
**200**
0
891
**2022**
**Restricted**
**TOTAL**
16,087
**18,459**
7,274
**7,274**
18,613
**18,613**
0
**0**
45,517
**45,517**
0
**0**
0
**0**
6,934
**6,934**
**94,425**
**96,797**
**£**
**0**
**5,760**
**200**
**0**|**2021**
**TOTAL**
**£**
2,919
650
120|**2021**
**TOTAL**
**£**
2,919
650
120|
|---|---|---|---|---|---|---|
|||||||**£**
2,919
650
120|
|||**6,848**|**0**|||3,689|
|||331
360
200|0
0
0|||**£**
0
0
280|
|||891|0|||280|
|||**Unrestricted**
2,372
0
0
0
0
0
0
0|**Restricted**
16,087
7,274
18,613
0
45,517
0
0
6,934|||**2021**
**TOTAL**|
|||||||32,774
427
5,753
23,189
21,372
5,620
10,114
0|
|||**2,372**|**94,425**|||99,249|
|||||||**£**
0
2,490
280
0|
Two trustees received a total of £180 for travel expenses in 2022 (2021 none).
**14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - Year to 31 December 2021**
|16
Income
Note
Income from Donations
2
Income from charitable activities
3
Income from other trading activities
3
Investment income
4
Total Income
Expenditure
_Costs of raising funds_
Commercial trading operations
_Expenditure on Charitable activities_
Total expenditure
Net Income/(Expenditure)
Transfers between funds
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Restricted**
**TOTAL 2021**
24,778
125,671
150,449
22,082
0
22,082
22,083
0
22,083
305
0
305
69,248
125,671
194,919
13,073
0
13,073
18,944
101,589
120,533
32,017
101,589
133,606
37,231
24,082
61,313
2,400
(2,400)
0
31,437
40,938
72,375
71,068
62,620
133,688|
|---|---|
## **ROOKHOW CIO Notes to the accounts**
|**15.DEBTORS**
Trade debtors
Grants Receivable
Gift Aid Receivable
**16. CREDITORS**
Advance booking fees
Trade Creditors and accruals
Other creditors
**17. STATEMENT OF FUNDS**
Unrestricted funds
Designated funds
Running costs
Retreat Fund
Historic Repairs and Renovations
Non-recurrent maintenance
Bunkbarn improvements
General unrestricted funds
Restricted funds
Historic Repair and Renovation
Rookhow Appeal for renovation
Outdoor provision
Accessible shower/toilet
Sustainable energy/heating project
Community kitchen
Retreat Away Fund
**TOTAL FUNDS**|**Balance at**
**31**
**December**
**2021**
**Incoming**
**Resources**
**£**
**£**
15,000
0
0
0
0
0
0
0
56,068
72,460|**2022**
**£**
**100**
**0**
**1,556**
**1,656**
**9,255**
**2,702**
**0**
**11,957**
**Resources**
**Expended**
**Transfers**
**£**
**£**
0
10,000
0
4,296
(2,372)
13,000
0
10,000
40,000
(52,616)
(69,846)|**2021**
**£**
1,021
3,381
4,314|
|---|---|---|---|
||||8,716|
||||7,268
11,690
0|
||||18,958|
||||**Balance at 31**
**December**
**2022**
**£**
**25,000**
**4,296**
**10,628**
**10,000**
**40,000**
**6,066**|
||71,068
72,460|(54,988)
7,450|**95,990**|
||9,462
3,191
21,106
0
8,761
0
14,938
3,805
7,628
24,996
0
538
725
12,227|(16,087)
3,434
0
(21,106)
(7,274)
(1,487)
(18,613)
(130)
(45,517)
12,893
(6,934)
6,396
(797)
(7,450)|**0**
**0**
**0**
**0**
**0**
**0**
**4,705**|
||62,620
44,757|(95,222)
(7,450)|**4,705**|
|||||
||**133,688**
**117,217**|**(150,210)**
**0**|**100,695**|
General unrestricted funds are available to be spent for any of the purposes of the charity.
Designated funds have been set aside by the trustees to: -
- provide a reserve for **Running Costs** in the event of having to close the Bunkbarn
- provide funding to enable groups to stay at Rookhow ( **Retreat Fund** ). 5% of bookings income is put into this fund. There is also a restricted fund as noted below, which receives restricted donations.
- complete the **Historic Repairs and Renovations** to the buildings that have been done over the past two years
- set aside money for future major **Non-recurrent Maintenance** work, such as re-roofing and replacement of render. The Trustees plan to build up this reserve to about £100,000 over the next five to ten years to meet the expected cost of reroofing the meeting house.
- contribute towards the planned major renovation work to be carried out in 2023/4 to improve the heating and bathroom facilities in the Bunkbarn ( **Bunkbarn improvements** )
Appeal funds received in prior years were allocated to Historic repair costs, Sustainable energy and Community Kitchen projects. The Retreat Away Fund is set up to allow groups, who may not be able to cover the cost themselves, to stay at Rookhow. Grants and restricted donations have been received for this fund. The transfer between funds of £7,450 represents the notional income from bookings taken up in the period by those groups. The balance of the fund has been allocated to other groups and will be transferred to general funds as the bookings happen.
**ROOKHOW CIO**
17
**Notes to the accounts**
## **18. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**18. ANALYSIS OF NET ASSETS BETWEEN**
**FUNDS**||
|---|---|
|Cash at bank and in hand
Other net assets /(liabilities)|**General**
**Funds**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**£**
**£**
**£**
**£**
56,367
49,924
4,705
110,996
(10,301)
0
0
(10,301)|
||46,066
49,924
4,705
100,695|
## **19. POST BALANCE SHEET EVENTS**
There were no significant post balance sheet events.
## **20. CONTINGENT LIABILITIES**
The charity had no material contingent liabilities at 31 December 2022 (2021 none).
## **21. RELATED PARTIES**
A total of £650 was received from trustees in donations (2021 £790).
18