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2024-12-31-accounts

ROOKHOW CIO

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

CONTENTS
Charity Information 2
Report of the Trustees 3-10
Independent Examiner’s Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14-19

1

CHARITY INFORMATION

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
Anne Chapman
Christine Gwyneth Hall Farthing
Margaret Rebecca Marsden
Peter Marston
Graham Whalley (until April 2024)
Registered Office Rusland,
Ulverston,
LA12 8LA
Bankers Charities Aid Foundation Bank (CAF)
25 Kings Hill Ave
Kings Hill
West Malling
Kent
ME19 4JQ
Unity Trust Bank
PO Box 7193
Planetary Road
Willenhall
WV1 9DG
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
Examiner		 Joel Williams
1 Montrose Avenue
Stretford,Manchester,M32 9LN

2

INTRODUCTION

The trustees present their report together with the financial statements of the charity for the year ended 31 December 2024. 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.

2024 was a busy year for the CIO, seeing the culmination of a year-long project to upgrade the Bunkbarn, and the continuing success of the Retreat Away Fund and Rookhow-led activities in bringing new people to Rookhow. Thanks are due to our dedicated staff team, volunteers and supporters, our conservation building team, generous individuals and a wide range of funders, without whom none of this would have been possible.

Highlights of the year include:-

In addition, despite being closed for the first three months of the year the charity ended the year with a small financial surplus.

OBJECTS

The Charity’s objects are:

PURPOSE: Connecting People; building community.

3

OUR PLAN

VALUES

SUCCESS INDICATORS

Rookhow will be meeting our objectives if the following are met:

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.

Discussions were entered into with Swarthmoor Area Meeting Trustees mid way through the year, about the possibility of extending this lease by 21 years to ensure the continuation of the work being undertaken on the site. This was agreed in principle by Swarthmoor Area Meeting in September and it is hoped will be enacted during 2025.

4

Trustees serving during the period of this Report

Trustees Nominated by Area Meetings

Helen Bailey (until 31[st] Dec 2025) , 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

There continues to be a vacancy for a Trustee nominated by Kendal and Sedbergh Area Meeting. This is reviewed by their nominations committee on a regular basis.

First Charity Trustees

Paul Andrews ( until 31[st] March 2025 )

Margaret Rebecca Marsden ( until 31[st] Dec 2025 ) Clerking Team

Peter Marston ( until 31[st] March 2028 )

Appointed Trustees

Anne Chapman ( until 30[th] Sept 2027 ) Treasurer

Graham Whalley ( stood down March 2024 )

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.

An Annual Review was held in person on 29[th] March 2024, following Good Friday Meeting for Worship.

Subgroups continue to do much of the detailed work, bringing recommendations to Trustee meetings to enable decisions on more substantive issues.

Sub Groups

Finance: Helen Bailey, 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), David Beuzeval .

Bookings and Marketing: Pete Marston, Toby Travis, Sue Nicholls (Development Manager).

Safeguarding & Risk: Pete Marston, Rebecca Marsden, 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, Brec Seaton (from October 2024), Sue Nicholls (Development Manager).

Woodland: Helen Bailey, Pete Marston, Tim Nicholls, Paul Crossley, Marion Brown, Paul Bullimore (until September 2024) Edward Mills.

5

Staff & Contractors

Development Manager (Part time) Sue Nicholls

Finance Officer (Part time) Debbie Mace

Cleaner (Part time) Harriet Baxter

Relief Cleaners (Part time – Contract of Service)

Work started during 2024 to consider the viability of employing a part time Assistant Development Worker. We hope to appoint someone early in 2025.

RISK MANAGEMENT

Rookhow trustees recognise their duty to safeguard the building and the resources of the CIO against a range of risks, both internal and external. To oversee this aspect of work, a Safeguarding & Risk subgroup made up of three trustees and the Development Manager meets to ensure any issues are safely managed. 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. A risk register is maintained, and mitigation of the identified issues reviewed regularly.

FINANCE

The detailed accounts for the full year 2024 are presented alongside this report.

In the knowledge that the Bunkbarn (the main source of income for the Charity) would be closed until Easter 2024, the 2024 budget was set to achieve a small net surplus on Operational Activities. In the event, through the success of a campaign to increase use of the Meeting House for Quamping (camping on the Meeting House floor) over these months, and larger than expected receipts for events held during the year, this net surplus at the end of the year was slightly higher than budgeted.

Income from bookings was £57,614 ,66% of which were charitable. Annual Occupancy remained at a healthy 60%, with 92% of weekends booked from March through to the end of December

Trading Income in 2024 only equated to 11.3% of total income and consequently the CIO is not liable for Corporation Tax.

Further restricted funds came in, in the early part of the year toward the Bunkbarn improvements. These included a grant from Ofgem toward the cost of the heat pump, funds from Swarthmoor Area Meeting toward the necessary upgrade to the electrics in the Bunkbarn, along with varying amounts from Britain Yearly Meeting, The Inlight Trust and Freda Scott Charitable Trust.

As in previous years it was agreed that £10k should be transferred to the Non Recurrent Maintenance Fund.

Retreat Away Funding continued to be split between a restricted fund made up of donations from the three Area Meetings (Swarthmoor, Kendal and Sedbergh, and Lancashire Central and North) and various individuals, and a designated fund made up of the 5% of bookings income set aside by the

6

CIO. This allowed £13,909 to be awarded during the year. At the end of the year the sum of these two reserves was £19,347 though some of this is committed to stays awarded, but not yet taken.

At the end of year, the charity’s net assets totalled £94,374, against a starting balance of £194,557 due to the expenditure of funds restricted to the bunkbarn improvements.

Reserves Statement.

The Trustees have a number of designated funds within the Charity’s reserves:

Aside from these funds, the charity had £3,356 in general unrestricted reserves at the end of 2024.

SPIRITUAL LIFE OF ROOKHOW

Rookhow continues to be an active part of the Spiritual Life of Swarthmoor Area (SW Cumbria) Quaker Meeting, who appoint the Elder. Meetings for Worship are held on the 1[st] Wednesday of the month at 7.30 pm, and on the 1[st] and 3[rd] Fridays of the month at 12.30pm. All three Meetings provide an opportunity for those who haven’t experienced a Meeting for Worship to do so. In addition, there is a large gathering of Quakers from all three neighbouring Area Meetings for Meeting for Worship on Good Friday. Epilogue, a short period of quiet reflection on Zoom, continues fortnightly with Quakers and non Quakers joining from across the country.

In April a second Curious about Quakers weekend was held. This provided an opportunity to explore Quakerism for those already attending a Meeting for Worship or just curious to know more about Quakers and what they believe. Both the group who attended in 2023, and this year’s group requested a follow on / development weekend and consideration has been given to running a Being Quaker, Doing Quaker weekend in 2025.

In addition two successful daytime events were run, a Quiet day in March, and Experiment with Light, a meditative practice based on 17[th] Century Quaker Insights, in July.

7

The Historic Open Days which began in May 2022 continued to provide visitors with the opportunity to view the site and learn more about Quakerism and the work of Rookhow today. Over 100 people visited over the course of the year, and were welcomed to the site by a team of dedicated volunteer guides.

A highlight of the year however was the solemnisation of a Quaker Marriage held in the Meeting House on the 20[th] October. We were grateful to Swarthmoor Area Meeting who agreed the Wedding could take place, Suan Marston our Registering Officer and Kathy Chandler, Elder from neighbouring Balrigg Meeting who shared the responsibility for upholding the Meeting with Rookhow’s Elder Helen Bailey.

CHARITABLE WORK AND OUTREACH

Retreat Away Fund

Initially set up in 2021 with a grant from the Quaker Mental Health Fund UK, the fund aims to enable groups who might not otherwise be able to, to stay at Rookhow. £13,909 was allocated in 2024 enabling 334 people from 14 groups to visit.

The groups who stayed were:-

Cannock Chase Welcomes Refugees

Deen Centre (female black and brown support group, Pendle)

Drop Zone Youth Project (Barrow)

Lakes Malayalee Association (people from Kerala region of India living in Barrow)

Morecambe Bay Academy (work with complex young people)

Mosaic Outdoors (encouraging black & brown people into outdoor volunteering)

PERN (Penrith and Eden Refugee Network)

Sanctuary Cookalongs (Preston)

Springfield (domestic abuse support)

Vulture Club (Cleator Moor, creative activities)

Wise up Workshops (Morecambe) – 2 groups.

Woman up (dealing with addictions)

Worldies Official (encouraging marginalised women into the outdoors)

Many of the participants spoke of the deep peace they felt at Rookhow, how they slept better and enjoyed time away from technology. Many spent time around the campfire, cooking together, focusing on their wellness, all having significant benefits for their mental health.

One youth group wrote how it had benefitted their participants: “In ways you will never know, just to get out of their chaotic home lives and experience new things, make new connections and friendships. Building some self belief and resilience.”

Groups were appreciative of the Bunkbarn improvements which made their stays more comfortable: “ We had a most wonderful time. We felt so welcome, the log burners gave a homely feel. The bunks were comfortable and rooms were warm. People really got some much needed health and wellbeing.”

8

Together to Gather.

Together to Gather is a pilot, built on the learning from the Journey of Hope programme undertaken by our Development Manager in 2023/24. Identifying the imbalance in relationship between Rookhow as funder and the Retreat Away groups as recipients, opportunities were created to cohost activities, with Rookhow Volunteers and four visiting Retreat Away Groups. This provided the chance for simple human interactions between the parties based around sharing food or activities such as walking together or acting as the audience for a dramatic performance. One of the Rookhow volunteers wrote “ Definitely a way of enriching both parties involved and excellent Quaker outreach that doesn’t look like outreach but is just ‘letting our lives speak’.” We will be looking at how this can be developed through 2025.

Events during the Year.

A variety of other events took place during the year:-

The traditional Easter Gathering following on from Good Friday Meeting for Worship was well attended by families, as was the Restore, Nurture, Create weekend in October.

Building on the success of the Lanequest (bicycle orienteering) event in 2022 a further event was held during the summer raising £480 for the Retreat Away Fund.

Strengthening our links in the valley is important to Rookhow so along with supporting both the Spring and Summer Rusland Shows, Colton Parish Council have been invited to meet in the Meeting House one meeting a year.

Finally recognising the lovely acoustics offered by the Meeting House, two members of Propellor, a cross-genre music ensemble, offered a free concert to volunteers and supporters in November.

Volunteering & Links with other Charities and Organisations.

Rookhow continues to work with organisations across Cumbria and Lancashire as it seeks to reach out to groups who might benefit from a stay at Rookhow. Volunteering opportunities are registered with both Cumbria and Lancashire Councils for Voluntary Service (CVS) to encourage more locals to join our valued and welcoming volunteer team.

Weekly Work parties are well attended and provide invaluable support in maintaining the site, particularly the grounds. The fortnightly Historic England Open Days attracted over 100 people to visit the site during the year, expertly shown round the buildings and Woodland by our dedicated Guides. To complement their work and assist when the site is busy a self guide leaflet was devised and has proved to be popular.

FACILITY IMPROVEMENTS

The Bunkbarn Upgrade which started at the beginning of November 2023, was successfully completed by 29[th] March 2024, in time for the traditional Good Friday Meeting for Worship. A major feat by our conservation builders Stephen Grindrod Ltd as, as is always the case, unexpected things cropped up along the way. The work included a completely revamped toilet and washroom area, underfloor heating powered by an air source heat pump, new kitchen, new windows (including rain

9

sensors on the velux windows to guard xg3inst the unpredictable Lake District weather) and a h05t of other small energy efficiencff and other improvements. Our volunteer team were key clearing the building ready for action and in assemblirE new fumtture. decorating and providing soft furnishing5 when the work was complete.The result is a warm welcoming space which many of our guests have commented on during the year. Centrica. which helped fund the energy efficiency work through their Energy for Tomorrow fund chose to ShoV￿se the work carried by inwting our local MP, Tim Farron to visit the site on the 19 April. Alongssde the work on the Bunkbarn, an electricity supply was connected to the Garage area. the hub of Volunteer Work parties. Thi5 enabled us to connett up 3 defibrillator which was kindlv donated by NHS Charities Together. CARE OF THE WOODLAND We were thrilled that through the persistence of Marion Brown. who serves on our Woodland Subgroup* Rookhow, along with three other Woodlands in the Rusland Valley were part of the successful bid to the Natural England Species Survival Fund led by Plant Life in conjunction with Cumbria Wildlrfe Trust. This brings not only some welcome capttal to enable the regeneration of 5-6 hectares of Quaker Wood and neighbouring Glass Knott. but some very welcome expertise. A Bryophyte Survey undertaken in December identified 86 species, confimied the presence of Atlantic Woodland indicator species including six species of conseNation interest, bmo of which are Nationally Scarce. We have been particularly fortunate in the appointment of a very enthusiastic Rainforest Offi￿r Georgie Stephens who has led Rainforest Rapid Assessment Training Sessions for local volunteers. helped guide the regeneration work plan and is ensuring that any benefits are realised across all four woodlands. LOOKING TO THE FLMIRE 2025 will see Rookho￿STrlCentenary. and plans are in full swing to ￿lebrate its pla￿, not only in the historyof the Iley and Quakers locally, but asa beacon of Quakeroutreach now and looking forward. SigrEd.' Date: 95 Helen Bailey Chair of the Tmstees io

ROOKHOW CIO

A Charitable Incorporated Organisation - Reg. no 1188409 Statement of Financial Activities

For year ended 31 December 2024

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
Transfers between funds
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward
Net Income/(expenditure) and net movement in
funds for the year		 2024
Unrestricted
funds
£
11,234
38,160
19,454
3,142
71,990
22,504
97,752		 2024
2024
Restricted
funds
TOTAL
FUNDS
£
£
100,003
111,237
0
38,160
0
19,454
0
3,142
100,003
171,993
0
22,504
151,920
249,672
151,920
272,176
(51,917)
(100,183)
(9,367)
0
77,135
194,557
15,851
94,374		 2023
TOTAL
FUNDS
£
144,244
49,785
17,540
3,376
214,945
14,392
106,691
120,256 121,083
(48,266)
9,367
117,422		 93,862
0
100,695
78,523 194,557

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 14 to 19 form part of these accounts

12

ROOKHOW CIO A Charitable In¢orporated Organlsalion - R•g. no 1188409 Balan¢• Sheet as at 31 Dec•mber 2024 2024 2023 Current Ass?ts Debtors Cash at bank 15 1,243 107,324 1.748 201.202 Total Current assets 108,667 202.950 Current Liobllitles Creditors falling due within one year 16 Total eurrent liabklltfies 14.193 8,393 14.193 8.393 Net Current assets 94,374 194,557 Total assets less current liabilitl•s 94,374 194.557 The funds of the charity: 17 Unrestricted funds General unTestricted funds Desi nated funds Running costs reserve Retreat Fund Hi81o¥ic Repairs artd Renovation8 Non-reEurrent maintenance Bunkb8m reTh)vations 3,356 25,000 6.247 6.212 30,(X)O 7.708 25.000 6,212 20,0(X) 57.398 78,523 15.861 117,422 7t,135 Restricted funds 94,374 194.557 These finan￿81 statements of Rookhow C50 regkstered numb8r 1188409 were approved by the Board of TrustÈÈs and authorised lor issue on 16 March 2025 They Wefe signed on tis b8haif by Signed: Name.. Anne Chapman The notes on pages 14 to 19 fomi part of these accounts 13

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.

14

ROOKHOW CIO Notes to the accounts

2. INCOME FROM DONATIONS
Grants Received
Bryan Lancaster Trust
Baywind Energy Community Trust
Britain Yearly Meeting
Centrica
Colton Parish Fund
Cumbria Community Foundation
Freda Scott Charitable Trust
Kendal and Sedbergh AM
Swarthmoor Area Meeting
Lancashire Central and North AM
Friends of the Lake District
The Hadfield Charitable Trust
Henry and Christine Armitage Burtt Trust
Inlight Trust
John Ashlin Cutforth Charitable Trust
Rusland Community Fund
The Sir James Reckitt Charity
W F Southall Trust
William A Cadbury Trust
Statutory grants
Ofgem
Donations
General Donations
Gift Aid Receivable
Lanequest		 2024
£
Unrestricted
0
0
0
0
0
0
0
0
0
0
0
0
0
0
500
0
0
0
0
0
9,344
1,390
0		 2024
£
Restricted
300
0
15,000
43,285
0
2,000
4,500
3,000
10,080
5,000
0
0
0
7,000
0
200
0
0
0
7,500
1,529
129
480
11,234

3. INCOME AND CHARITABLE ACTIVITIES

Income from bookings
% of bookings		 2024 Total
£57,614
100%		 Trading
£19,454
34%		 Charitable
£38,160
66%

The bookings income has been apportioned between trading and charitable activities. The latter comprise 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 11.3 % of total income (2023 8%) and thus the charity is not liable to Corporation Tax on it.

All income from bookings is unrestricted.

Comparatives
Income from bookings
% of bookings
All income from bookings is unrestricted.
4. INVESTMENT INCOME
Deposit account interest		 2023 Total
£67,325
100%		 Trading
£17,540
26%		 Charitable
£49,785
74%
2024
TOTAL
£
3,142		 2023
TOTAL
£
3,376

15

ROOKHOW CIO Notes to the accounts

5. EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
£
Renovations and Restorations works (note 12)
49,690
Outdoor Provision
0
Staff travel and meetings
555
Journey of Hope travel and accommodation
504
Together to Gather costs
0
Together to Gather allocated salaries
0
Event costs
301
Volunteer activities and cost of Open Days
2,404
Other costs
156
Costs allocated to running the site and bunkbarn
accommodation - charitable proportion (note 6)
44,142
97,752
6. SITE RUNNING COSTS
To be apportioned between commercial and charitable activities
Staff costs (salaries and pension) - Note 7
35,001
Operating costs (cleaning/utilities/maintenance)
25,826
Woodland and grounds
2,234
Marketing costs
1,332
Support costs (note 10)
1,525
Governance costs (note 11)
728
66,646
APPORTIONMENT OF SITE RUNNING COSTS
Apportioned to Expenditure on Charitable activities
(note 5)
44,142
Apportioned to Costs of raising funds - commercial
trading operations
22,504
66,646
See note 3 for % apportionment and definition of charitable activities
7. ANALYSIS OF STAFF COSTS
£
Salaries
33,809
Employer's National Insurance Contributions
2,298
Less - Employment Allowance
(2,298)
Employer's pension contributions
1,192
35,001		 Unrestricted
£
49,690
0
555
504
0
0
301
2,404
156
44,142		 2024
2023
Restricted
TOTAL
TOTAL
£
£
£
151,281
200,971
60,116
388
388
0
0
555
371
0
504
2,272
63
63
0
186
186
0
0
301
378
0
2,404
2,275
2
158
429
0
44,142
40,850
151,920
249,672
106,691
0
35,001
29,405
0
25,826
19,278
0
2,234
1,239
0
1,332
1,633
0
1,525
3,210
0
728
477
0
66,646
55,242
0
44,142
40,850
0
22,504
14,392
0
66,646
55,242
2024
2023
£
£
£
186
33,995
28,354
0
2,298
1,855
0
(2,298)
(1,855)
0
1,192
1,051
186
35,187
29,405		 2023
TOTAL
£
60,116
0
371
2,272
0
0
378
2,275
429
40,850
97,752
35,001

No employees received employee benefits exceeding £60,000 (2023 nil).

8. STAFF NUMBERS

The average monthly head count was three during the year - all part time (2023 - three, all part time)

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 contributions for December 2024 were outstanding at the year end.

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.

16

ROOKHOW CIO

Notes to the accounts

10. SUPPORT COSTS
Accountancy fees and software
Bank and finance charges
Other professional support
11. GOVERNANCE COSTS
Trustee expenses
Independent examiner fees
12. RENOVATIONS AND RESTORATION WORK
Historic Repair and Renovation
Outdoor Provision
Bunk barn renovations
13. NET OUTGOING RESOURCES
The Operating Surplus is stated after charging :-
Depreciation
Accountancy services
Independent Examiner Fees
Trustee Emoluments		 Unrestricted
£
646
612
267		 2024
2023
Restricted
TOTAL
TOTAL
£
£
£
0
646
2,621
612
589
0
267
0
0
1,525
3,210
£
£
0
528
277
0
200
200
0
728
477
2024
2023
Restricted
TOTAL
TOTAL
0
0
5,041
388
388
0
151,281
200,971
55,075
151,669
201,359
60,116
£
£
0
0
0
2,040
200
200
0
0		 2024
2023
Restricted
TOTAL
TOTAL
£
£
£
0
646
2,621
612
589
0
267
0
0
1,525
3,210
£
£
0
528
277
0
200
200
0
728
477
2024
2023
Restricted
TOTAL
TOTAL
0
0
5,041
388
388
0
151,281
200,971
55,075
151,669
201,359
60,116
£
£
0
0
0
2,040
200
200
0
0
£
2,621
589
0
1,525 0 3,210
528
200		 0
0		 £
277
200
728 0 477
Unrestricted
0
0
49,690		 2023
TOTAL
5,041
0
55,075
49,690 60,116
£
0
2,040
200
0

One trustees received a total of £63 for travel expenses in 2024 (2023 - two received £167 in total).

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - Year to 31 December 2023

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 2023
10,587
133,657
144,244
49,785
0
49,785
17,540
0
17,540
3376
0
3,376
81,288
133,657
214,945
14,392
0
14,392
53,543
53,148
106,691
67,935
53,148
121,083
13,353
80,509
93,862
8,079
(8,079)
0
95,990
4,705
100,695
117,422
77,135
194,557

17

ROOKHOW CIO Notes to the accounts

15.DEBTORS
Trade debtors
Gift Aid Receivable
16. CREDITORS
Advance booking fees
Trade Creditors and accruals
17. STATEMENT OF FUNDS
Unrestricted funds
Designated funds
General reserve for running costs
Retreat Fund
Historic Repairs and Renovations
Non-recurrent maintenance
Bunkbarn renovations
General unrestricted funds
Restricted funds
Outdoor provision
Retreat Away Fund
Hearing loop
Bunkbarn renovations
Peace and Reconciliation Fund
TOTAL FUNDS		 2024
2023
£
£
0
543
1,243
1,205
1,243
1,748
10,570
5,406
3,623
2,987
14,193
8,393
Balance at 31
December
2023
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
December 2024
£
£
£
£
£
25,000
0
0
0
25,000
3,366
0
0
2,881
6,247
6,212
0
0
0
6,212
20,000
0
0
10,000
30,000
57,398
0
(49,690)
0
7,708
5,446
71,990
(70,566)
(3,514)
3,356
117,422
71,990
(120,256)
9,367
78,523
188
200
(388)
0
0
10,481
11,988
(2)
(9,367)
13,100
0
2,000
0
0
2,000
65,466
85,815
(151,281)
0
0
1,000
0
(249)
0
751
77,135
100,003
(151,920)
(9,367)
15,851
194,557
171,993
(272,176)
0
94,374

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 grants and donations.

· complete the Historic Repairs and Renovations to the buildings that have been done over the past three 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 re-roofing the Meeting House. The Trustees plan to spend circa £20,000 of this in 2025/26 on work to the external back wall of the Meeting House.

· contribute towards the planned major renovation work that started in 2023 to improve the heating and bathroom facilities in the Bunkbarn ( Bunkbarn renovations )- also covered by Restricted Funds as below

- Restricted funds are given by donors for specific projects and will be spent in line with the donor wishes as follows:

Funds received for outdoor provision have been spent on a new tarpaulin for use in the woodland.

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 £9,367 represents the notional income from bookings taken up in the period by those groups. Part of the balance of the fund has been allocated to other groups and will be transferred to general funds as the bookings happen. The rest will be allocated to more groups early in 2025.

The funding from Cumbria Community Foundation for a hearing loop in the Meeting Room will be spent in 2025. Peace and Reconciliation fund - An individual donated money towards work at Rookhow arising from the Journey of Hope programme. Some funds have been spent on the Together To Gather activities.

Restricted funds for Bunkbarn Renovations were spent on completing the work started in 2023. The total spent over two years amounted to £256,046.

18

ROOKHOW CIO

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
£
£
£
£
16,938
75,167
15,219
107,324
(13,582)
0
632
(12,950)
3,356
75,167
15,851
94,374

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 2024 (2023 none).

21. RELATED PARTIES

A total of £1,110 was received from trustees in donations (2023 £660).

19