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2025-12-31-accounts

ROOKHOW CIO

TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

CONTENTS
Charity Information 2
Report of the Trustees 3
Independent Examiner’s Report 12
Statement of Financial Activities 13
Balance Sheet 14
Notes to the Financial Statements 15

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 (until 31 [st] March 2025)
Helen Bailey
Anne Chapman
Roger Dillon (from 1 [st] January 2025)
Christine Gwyneth Hall Farthing (until 7 [th] September 2025)
Margaret Rebecca Marsden
Peter Marston
Jean Sadler (from 1 [st] April 2025)
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 Joel Williams
Examiner 1 Montrose Avenue
Stretford, Manchester, M32 9LN
----- End of picture text -----

2

INTRODUCTION

ended 31 December 2025. The trustees have adopted the provisions of ‘Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es’, preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)(effec�ve 1 January 2019).

Rookhow was founded as a Charitable Incorporated Organisa�on with a Cons�tu�on dated 9 March 2020.

2025 was Rookhow’s Tricentenary year: the Quaker Mee�ng House at Rookhow was built in 1725. A day of celebra�ons was held on Saturday 6[th] June, when we were joined by over 70 people for a Mee�ng for Worship, speakers, shared lunch and ac�vi�es run by two of the groups who have previously benefited from the Retreat Away Fund.

Other highlights of the year include:-

conserva�on building team, generous individuals and a wide range of funders, without whom none of this would be possible.

OBJECTS

The Charity’s objects are:

PURPOSE: Connec�ng People; building community.

OUR PLAN

3

VALUES

SUCCESS INDICATORS

Rookhow will be mee�ng our objec�ves 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 Mee�ng (ac�ng 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.

when the current lease runs out.

Trustees serving during the period of this Report

Trustees Nominated by Area Mee�ngs

Helen Bailey (un�l 31[st] Dec 2026) , Clerk to Trustees Swarthmoor (South West Cumbria) Area Mee�ng of the Religious Society of Friends

4

Chris�ne Gwyneth Hall Farthing ( Stood down September 2025 )

Lancashire Central & North Area Mee�ng of the Religious Society of Friends

There con�nued to be a vacancy for a Trustee nominated by Kendal and Sedbergh Area Mee�ng during the year; however, a trustee was appointed to start in January 2026.

First Charity Trustees

Paul Andrews ( un�l 31[st] March 2025 )

Margaret Rebecca Marsden ( un�l 31[st] Dec 2025 ) Clerking Team

Peter Marston ( un�l 31[st] March 2028 )

Appointed Trustees

Anne Chapman ( un�l 30[th] Sept 2027 ) Treasurer

Roger Dillon (un�l 31[st] Dec 2027)

Jean Sadler (un�l 31[st] Dec 2027)

Trustees met eight �mes 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 obliga�ons to deliver public benefit.

An Annual Review was held in person on 18[th] April 2025, following Good Friday Mee�ng for Worship.

Subgroups con�nue to do much of the detailed work, bringing recommenda�ons to Trustee mee�ngs to enable decisions on more substan�ve issues.

Sub Groups

Finance: (Development Manager).

Personnel: Paul Andrews (un�l 31[st] March), Rebecca Marsden, Chris�ne Hall Farthing (un�l 7[th] Sept), Ali Green (un�l 31[st] March but con�nuing in an advisory capacity), Roger Dillon (from 1[st] Jan), Jean Sadler (from 1[st] April).

Retreat Away Fund: Paul Andrews (as a trustee un�l 31[st] March), Chris�ne Hall Farthing(un�l 7[th] Sept), Pete Marston, Roger Dillon, Sue Nicholls (Development Manager), David Beuzeval.

Bookings and Marke�ng: Pete Marston, Anne Chapman, Toby Travis, Molly Reeve, Sue Nicholls (Development Manager).

Safeguarding & Risk: Pete Marston, Rebecca Marsden, Chris�ne Hall Farthing (un�l 7[th] September), Sue Nicholls (Development Manager).

Property: Helen Bailey (un�l 7[th] Sept), Rebecca Marsden (from 7[th] Sept), Anne Chapman, Paul Crossley, Sue Nicholls (Development Manager).

5

Spirituality: Helen Bailey, Chris�ne Hall Farthing(un�l 7[th] Sept), Jean Sadler (from 1[st] April), Caroline Stow, Brec Seaton, Suan Marston, Rex Ambler (un�l 6[th] June), Sue Nicholls (Development Manager).

Woodland: Helen Bailey, Anne Chapman, Tim Nicholls, Paul Crossley, Marion Brown, Kirsty Mawhinney, Edward Mills.

Development Manager (Part �me) Sue Nicholls

Assistant Development Worker (Part �me) Kath Becker from 7[th] April

Cleaner (Part �me) Harriet Baxter un�l October

Relief Cleaners (Part �me – Contract of Service)

Statement revised.

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 opera�ons. 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 mi�ga�on of the iden�fied issues reviewed regularly.

During 2025, Building Work, Asset, and Charitable Giving Registers were established. Work was also carried out to improve the repor�ng and reviewing procedure for accidents and to develop the Volunteer Policy.

complaints procedure will be reviewed in 2026.

FINANCE

The detailed accounts for the full year 2025 are presented alongside this report.

was because we spent funds received or put aside (into designated funds) in previous years on work to the buildings and on peace and reconcilia�on work.

We received a £41,458 in grants and dona�ons and £66,084 from le�ng of the site (the Bunkbarn, Mee�ng House, yurt and woodland). Of the la�er, two thirds were ‘social purpose bookings’ by Quaker groups, charitable groups or ac�vi�es (such as forest schools training). Commercial bookings

6

represented only 23% of the use of the site, taking into account Rookhow-organised events and ‘Retreat Away bookings’ (see below). Annual Occupancy remained at a healthy 58%, rising to 80% between May and August, with 100% of weekends booked during this period.

Works to complete the renova�on of the Bunkbarn were paid for from our designated ‘Bunk Improvements fund’ and the remaining money in this fund transferred to the general fund. Similarly, remaining funds in our designated ‘Historic Repairs and Renova�ons’ fund were used to re-slate the south-west facing gable wall of the Mee�ng House and to re-point the back wall of the Mee�ng House. The la�er work also required funding from our designated ‘Non-recurrent maintenance fund’. A grant received in 2024 was used to install a hearing loop in the Mee�ng Room.

engage with other organisa�ons working in this field, including a member of staff a�ending training provided by an�-racist Cumbria and a group of volunteers a�ending the conference of the Muslim Women’s Council.

Our Retreat Away fund received dona�ons from local Quaker mee�ngs and from individuals. This fund enables Rookhow to allow groups to stay at reduced cost or without charge. 19% of the use of the site was by Retreat Away groups (see note 3.) so this propor�on of the site running costs plus a small fee for processing a dona�on to it, which amount to £13,033, is shown in note 17 as being expended by the fund.

At the end of year, the charity’s net assets totalled £90,260, against a star�ng balance of £94,374.

Reserves Statement.

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

Aside from these funds, the charity had £5,805 in general unrestricted reserves at the end of 2025.

SPIRITUAL LIFE OF ROOKHOW

Rookhow con�nues to be an ac�ve part of the Spiritual Life of Swarthmoor Area (SW Cumbria) Quaker Mee�ng. Mee�ngs 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 Mee�ngs provide an opportunity for those who haven’t experienced a Mee�ng for Worship to do so. In addi�on, there is a large gathering

7

of Quakers from all three neighbouring Area Mee�ngs for Mee�ng for Worship on Good Friday. Epilogue, a short period of quiet reflec�on on Zoom, con�nues fortnightly with Quakers and non Quakers joining from across the country.

for business held at Rookhow. This took place on Saturday 6[th] June 2025 with over 70 people joining us during the day and a number staying throughout the weekend. With a mind to our environmental footprint, a�endees were encouraged to car share or walk or cycle, with a guided walk via High Dam and a cycle ride from Cartmel Mee�ng House. The day started with Mee�ng for Worship, followed by presenta�ons from Rex Ambler, a Quaker Theologian, talking about Quakers (locally and na�onally) in 1725, and Hannah Larn from Rose Castle Founda�on, with thoughts about the future of Quakerism. We were joined by the local archivist Susan Benson who brought some fascina�ng early records, including the Minute Book minu�ng the inaugural Mee�ng for Worship in 1725. We were also privileged to have staff and volunteers from Worldies Official and Wise Up Workshops, two organisa�ons who have benefited from the Retreat Away Fund, join us and lead ac�vi�es during the day and into the evening.

At the end of August we were pleased to welcome a group from Quaker Voluntary Ac�on who held a retreat at Rookhow, mixing reflec�on and worship with prac�cal work in the grounds and Woodland. It is hoped this might become a regular event.

CHARITABLE WORK AND OUTREACH

Retreat Away Fund

Ini�ally set up in 2021 with a grant from the Quaker Mental Health Fund UK, the fund enables groups who might not otherwise be able to afford a stay, to visit Rookhow. £23,321 was allocated in 2025 for this purpose. This and earlier alloca�ons enabled 600 people from 22 organisa�ons to enjoy the tranquillity that Rookhow provides.

The groups who stayed were:-

Autus Cumbria (Support for young au�s�c adults). Calderwood House (Tackling poverty and homelessness – West Cumbria). Colne Youth Ac�on Group Drop Zone (Extended educa�on provision – Barrow). Good Things Collec�ve (Morecambe crea�ve co-op). Grange Food Share (Holiday for families on low incomes). Jobs, Friends & Houses (Support for people with addic�ons). Marsh Community Centre (Youth group – Lancaster).

Mind in Furness Morecambe Bay Academy (Targeted work – complex young people). Morecambe Foyer (Independent living for homeless young people). Muslim Women's Council Mycelium Thinking (Crea�ve community climate ac�vists). Project 6 (Support with substance abuse – Yorkshire). Queer Cumbria Silloth Scouts Springfield Domes�c Abuse Support The Well (Support for people dealing with addic�ons). Transpira�on Wellbeing (Support for young trans adults).

8

Women's Community Ma�ers

Worldies (Women dealing with trauma, addic�ons & abuse).

We are always pleased to hear from our visitors this is what some of them had to say:-

“ I've never been in an only trans, queer and non-binary space and it was something very special. I felt a lot happier in myself and I now feel like I'm not so alone anymore. It felt like the safest space I've been in before, I didn't feel like I had to look over my shoulder or hide a part of myself; I could just be me and that brought me so much euphoria. It’s also nice to know that I can have that and feel that in this world and in the community.” “Absolutely gorgeous loca�on, the safest I've felt in my en�re life.” (Transpira�on Wellbeing)

with each other as a whole team. What a beau�ful se�ng! Thank you all for suppor�ng our stay." (Springfield Domes�c Abuse Support)

"We just had the best weekend ever! It was wonderful ge�ng to spend the �me res�ng, having fun, ge�ng to know each other be�er and strengthening our community! It makes us truly grateful to be part of something so special. Hopefully this is the first residen�al of many more to come! Also a huge thank you to the folks at Rookhow for giving us such a beau�ful space to spend this magical weekend together!" (Good Things Collec�ve)

As a direct result of the Muslim Women’s Council visit in the summer, two volunteers and a trustee were invited to a�end their Daughter’s of Eve Conference: Mental Health and Well-being: an Islamic Perspec�ve held on 17th October in Bradford. We were very warmly welcomed and spent a fascina�ng day listening to eminent speakers including Hany Abdul Gawain El- Banna (Co-founder of Islamic Relief) and Zara Mohammed (the first female secretary of the Muslim Council of Britain). We hope these links will grow and flourish along with links to other faiths locally through our par�cipa�on in the Westmorland and Furness Faith Covenant.

Open Days

Historic Open Days which began in May 2022, are held fortnightly throughout the year and con�nue to provide visitors with the opportunity to view the site and learn more about Quakerism and the work of Rookhow today. Over 150 people visited over the course of the year, and were welcomed to the site by a team of dedicated volunteer guides.

Events during the Year

As well as the Tricentenary weekend, three other weekends were held during the year. The now tradi�onal Easter Gathering ran from 18th to 21st April, bringing Quakers together from across the country. This started with Mee�ng for Worship on the morning of Good Friday and was followed by the presenta�on of Annual Report and Accounts for 2024 later in the day.

Journey of Hope Programme. This was held on 14th to 16th March on Reconcilia�on and Conflict Transforma�on led by Esther Dix, Sue Nicholls, and Brec Seaton. The second ‘Being Quaker, Doing

9

Quaker’ ran from 16th to 18th May led by Nyeri Otero Flanagan and Veronica Grant and had been requested by par�cipants of the 2024 weekend Curious about Quakers as a follow up, to support their understanding, and Quaker journey. All four weekends were supported by our Development Manager. Thanks go to all the leaders and par�cipants for making them such fulfilling events.

In addi�on to these, there were a number of quiet days and day�me events led by local Quakers; and our volunteer team spent �me welcoming and joining some visi�ng groups in ac�vi�es, as an extension of the “Together to Gather” project.

Strengthening our links in the valley has always been important to Rookhow, so in addi�on to a�ending the Rusland Show during the summer and welcoming Colton Parish Council for one of their council mee�ngs as we’ve done in previous years, we decided to sponsor a film (Where the Olive Trees Weep) at the local community run cinema in Oxen Park.

Finally, building on the very successful concert held in November 2024 a series of four concerts were held in the Mee�ng House during the year bringing a very different audience to Rookhow. We hope to see this grow and develop as more musicians recognise what a beau�ful venue it is.

Volunteering & Links with other Chari�es and Organisa�ons.

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

Work par�es held weekly are well a�ended, and provide invaluable support in maintaining the site, par�cularly the grounds.

FACILITY IMPROVEMENTS

A�er the major upgrade of the Bunkbarn in 2024 we took a breather from major building projects in 2025. That is not to say that our valued building contractors Stephen Grindrod Ltd were idle! A number of outstanding items of non-recurrent maintenance were completed, notably the slate hanging to the south-west facing gable end wall of the Mee�ng House and the last repairs to the Bunkbarn window bands and cills, comple�ng the work on that building. Work to remove patches of cement render at the back of the Mee�ng House and repoin�ng with lime mortar also took place. We hope this will allow the building to breath as intended, thereby reducing the problem of damp in the Mee�ng Room.

Mee�ng House. The exact form this will take is s�ll to be worked out, but we hope will extend the space we are able to offer groups, provide an office for our staff and open up the gallery space above the Mee�ng Room.

RAINFOREST RESTORATION PROJECT

Interest in our involvement in the Northwest and Southwest Rainforest Restora�on project boosted the number of people who visited Rookhow and helped in the Woodland’s restora�on. A presenta�on by Marion Brown (Co-ordinator of the project in the Rusland Valley, and Woodland Sub Group member), and Helen Bailey (Trustee) in January at Finsthwaite Village Hall saw the hall packed

10

out. As a dlrect result of thls. • tech¢r from ConSston Prlmary School brouKht her 8roup to R(￿khoW to complement the work thry ￿re doin8 on Troplcal RiSnforests, not ha¥lNd rnlls•d that they could vlslt a ralnforest rlaht on th•lr doorstep. We hope th15 wlll be the start of re8ulJr ￿SIts frDm Conlston •nd other Khools •$ the undetstandln8 01 the preciou5 habltat we have here In th• Lakn Dlstrlct Is better reco8nlsed. lknr the cours• of the year, wé learnt morE •bout our Woodland, and wlth th• help of lo¢•1 volunteers djd %w)rk to enhance the habltaL Complern•nttn8 the Br￿1? Suf¥ty undertaknn In 2024, a Llch•n Survey was carrled out at the end of 2025. Thls Iderrtlfi•d a number of notable specles, wlth steps tsken to preserve one of the rare specles by trnnslocatln8 It to 4 more fa￿Urable loutlon. Some trees were thlnned, especially those shadlni some of the l•r8er 04ks, Ind betch weneratlon •nd excess holly reM0￿d to Improve the habltst for not only Ilthens and Bryophtes bul In¥rtebraies, blrds and small mammals. Three beautlful exclosure5 made from oak felled and cle￿d on slte were ¢onstructed by • local crnftsman and wlll all¢w us to study the lrnp•rt of txdudlrq de•r In three qulte dlffef•nt rn•s ol th• Wood. The project fvnded two Interpretatlon boards pro¥ldln@ Inlormatton for our Y151tors on the prolfjct Itself and some ol the wortderful specl•s of ferns, lichens and Bryophtes to ￿ found In Quaker's Wood. FirnIRE PLANS In 2026 we look forward to bulld[￿ on th• work of the prevlous 6 years to ffi•blt 4$ many peopl• •5 posslble to enloy the tranqulllty that Rookhow offers. Thls mlght be throu8h tho Retrtat Away Fund, the pro8ramme of events we run, or actlvltbes organlsed by other providers. We wlll be workln8 wlth Swarthrnoor Arna Meetlng Tru5t•es to a8ree an extension to the lease, and wlth planners and our conservatFon bulldern to work out the best W4y to utlllse the spac• on the first floor of the Meeti House. Flnally we are thrllled that one of our earller trustees, Carollne Stow. wlll be retumlnq to Rookhow to undertake an 18 month art resldency looklng at ￿nse of Place" . considerln8 aspects of the ecologyi splrltual 5i8nlficance and human en8a8ement to C￿lte work5 of art and develop ways to fort•r dlrert cr•atlv• •n84•ment wlth the woodland for IndI￿dUal$ and groups who use the slte. Srd. Dato: Hèlen Balley Chair of TnJst li

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 2025.

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

07/04/2026

12

ROOKHOW CIO

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

For year ended 31 December 2025

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		 2025
2025
2025
Unrestricted
funds
Restricted
funds
TOTAL
FUNDS
£
£
£
16,174
25,284
41,458
45,544
0
45,544
20,540
0
20,540
2,202
0
2,202
84,460
25,284
109,744
15,853
0
15,853
84,663
13,342
98,005
100,516
13,342
113,858
(16,056)
11,942
(4,114)
0
0
0
78,523
15,851
94,374
62,467
27,793
90,260		 2024
TOTAL
FUNDS
£
111,237
38,160
19,454
3,142
171,993
22,504
249,672
272,176
(100,183)
0
194,557
94,374

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 15 to 20 form part of these accounts

13

ROOKHOW CIO A Chwll•kl• In¢•rnirnl•d OrynlMtlon . R•9. no 118140• 8•lAno• 8h••t m It 31 D•c•mb•r 2026 2026 2024 Debtor• 15 18.139 1243 108,567 Crndlorj f8llKIg du• wltNn y•v 10 Totsl Il•blllll•• Th• ofth• oh•rfty: .17 3.356 Runnlng uJt• r•MN• R•iwt FL¥¥J HI*0￿ •nd 9.551 e.247 6.212 30,112 78.523 15,851 14.702 •Llhirt••d lor IB•U• On shar￿￿. Norr•: Anno Chapman The nots• ¢n paoo 15 to 20 form wt of th•6• a¢Munts

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.

15

ROOKHOW CIO
Notes to the accounts
2025
2025
2. INCOME FROM DONATIONS
£
£
Grants Received
Unrestricted
Restricted
Bryan Lancaster Trust
0
700
Britain Yearly Meeting
0
0
Centrica
0
0
Cumbria Community Foundation
0
0
Emerton Christie
2,000
0
Freda Scott Charitable Trust
0
0
Kendal and Sedbergh AM
0
5,000
Swarthmoor Area Meeting
0
2,000
Lancashire Central and North AM
0
5,000
Ludlow Quakers
0
81
Inlight Trust
0
0
John Ashlin Cutforth Charitable Trust
200
0
Plantlife International
0
10,809
Rusland Community Fund
0
0
Statutory grants
Ofgem
0
0
Donations
General Donations
12,018
1,542
Gift Aid Receivable
1,956
153
Lanequest
0
0
16,174
25,284
3. INCOME AND CHARITABLE ACTIVITIES
2025 Total
Trading
Income from bookings
£66,084
£20,540
Income from events
£7,002
£0
Income from Retreat bookings (notional)
£16,846
£0
£89,932
£20,540
% of bookings
100%
23%		 ROOKHOW CIO
Notes to the accounts
2025
2025
2. INCOME FROM DONATIONS
£
£
Grants Received
Unrestricted
Restricted
Bryan Lancaster Trust
0
700
Britain Yearly Meeting
0
0
Centrica
0
0
Cumbria Community Foundation
0
0
Emerton Christie
2,000
0
Freda Scott Charitable Trust
0
0
Kendal and Sedbergh AM
0
5,000
Swarthmoor Area Meeting
0
2,000
Lancashire Central and North AM
0
5,000
Ludlow Quakers
0
81
Inlight Trust
0
0
John Ashlin Cutforth Charitable Trust
200
0
Plantlife International
0
10,809
Rusland Community Fund
0
0
Statutory grants
Ofgem
0
0
Donations
General Donations
12,018
1,542
Gift Aid Receivable
1,956
153
Lanequest
0
0
16,174
25,284
3. INCOME AND CHARITABLE ACTIVITIES
2025 Total
Trading
Income from bookings
£66,084
£20,540
Income from events
£7,002
£0
Income from Retreat bookings (notional)
£16,846
£0
£89,932
£20,540
% of bookings
100%
23%		 ROOKHOW CIO
Notes to the accounts
2025
2025
2. INCOME FROM DONATIONS
£
£
Grants Received
Unrestricted
Restricted
Bryan Lancaster Trust
0
700
Britain Yearly Meeting
0
0
Centrica
0
0
Cumbria Community Foundation
0
0
Emerton Christie
2,000
0
Freda Scott Charitable Trust
0
0
Kendal and Sedbergh AM
0
5,000
Swarthmoor Area Meeting
0
2,000
Lancashire Central and North AM
0
5,000
Ludlow Quakers
0
81
Inlight Trust
0
0
John Ashlin Cutforth Charitable Trust
200
0
Plantlife International
0
10,809
Rusland Community Fund
0
0
Statutory grants
Ofgem
0
0
Donations
General Donations
12,018
1,542
Gift Aid Receivable
1,956
153
Lanequest
0
0
16,174
25,284
3. INCOME AND CHARITABLE ACTIVITIES
2025 Total
Trading
Income from bookings
£66,084
£20,540
Income from events
£7,002
£0
Income from Retreat bookings (notional)
£16,846
£0
£89,932
£20,540
% of bookings
100%
23%		 ROOKHOW CIO
Notes to the accounts
2025
2025
2. INCOME FROM DONATIONS
£
£
Grants Received
Unrestricted
Restricted
Bryan Lancaster Trust
0
700
Britain Yearly Meeting
0
0
Centrica
0
0
Cumbria Community Foundation
0
0
Emerton Christie
2,000
0
Freda Scott Charitable Trust
0
0
Kendal and Sedbergh AM
0
5,000
Swarthmoor Area Meeting
0
2,000
Lancashire Central and North AM
0
5,000
Ludlow Quakers
0
81
Inlight Trust
0
0
John Ashlin Cutforth Charitable Trust
200
0
Plantlife International
0
10,809
Rusland Community Fund
0
0
Statutory grants
Ofgem
0
0
Donations
General Donations
12,018
1,542
Gift Aid Receivable
1,956
153
Lanequest
0
0
16,174
25,284
3. INCOME AND CHARITABLE ACTIVITIES
2025 Total
Trading
Income from bookings
£66,084
£20,540
Income from events
£7,002
£0
Income from Retreat bookings (notional)
£16,846
£0
£89,932
£20,540
% of bookings
100%
23%		 ROOKHOW CIO
Notes to the accounts
2025
2025
2. INCOME FROM DONATIONS
£
£
Grants Received
Unrestricted
Restricted
Bryan Lancaster Trust
0
700
Britain Yearly Meeting
0
0
Centrica
0
0
Cumbria Community Foundation
0
0
Emerton Christie
2,000
0
Freda Scott Charitable Trust
0
0
Kendal and Sedbergh AM
0
5,000
Swarthmoor Area Meeting
0
2,000
Lancashire Central and North AM
0
5,000
Ludlow Quakers
0
81
Inlight Trust
0
0
John Ashlin Cutforth Charitable Trust
200
0
Plantlife International
0
10,809
Rusland Community Fund
0
0
Statutory grants
Ofgem
0
0
Donations
General Donations
12,018
1,542
Gift Aid Receivable
1,956
153
Lanequest
0
0
16,174
25,284
3. INCOME AND CHARITABLE ACTIVITIES
2025 Total
Trading
Income from bookings
£66,084
£20,540
Income from events
£7,002
£0
Income from Retreat bookings (notional)
£16,846
£0
£89,932
£20,540
% of bookings
100%
23%		 ROOKHOW CIO
Notes to the accounts
2025
2025
2. INCOME FROM DONATIONS
£
£
Grants Received
Unrestricted
Restricted
Bryan Lancaster Trust
0
700
Britain Yearly Meeting
0
0
Centrica
0
0
Cumbria Community Foundation
0
0
Emerton Christie
2,000
0
Freda Scott Charitable Trust
0
0
Kendal and Sedbergh AM
0
5,000
Swarthmoor Area Meeting
0
2,000
Lancashire Central and North AM
0
5,000
Ludlow Quakers
0
81
Inlight Trust
0
0
John Ashlin Cutforth Charitable Trust
200
0
Plantlife International
0
10,809
Rusland Community Fund
0
0
Statutory grants
Ofgem
0
0
Donations
General Donations
12,018
1,542
Gift Aid Receivable
1,956
153
Lanequest
0
0
16,174
25,284
3. INCOME AND CHARITABLE ACTIVITIES
2025 Total
Trading
Income from bookings
£66,084
£20,540
Income from events
£7,002
£0
Income from Retreat bookings (notional)
£16,846
£0
£89,932
£20,540
% of bookings
100%
23%
16,174 25,284
2025 Total
£66,084
£7,002
£16,846		 Trading
£20,540
£0
£0
£89,932 £20,540
100% 23%

The bookings income has been apportioned between trading and charitable activities. The latter comprise Quaker, educational, and community groups. All other bookings comprise trading activities. Costs of running the site are allocated pro rata against charitable and trading income.

Trading income equates to 19.1% of total income (2024 11.3%) and thus the charity is not liable for Corporation Tax on it.

All income from bookings is unrestricted.

Comparatives (restated)
Income from bookings
Income from events
Income from Retreat bookings (notional)
% of bookings		 2024 Total
£57,614
£4,640
£9,367		 Trading
£19,454
£0
£0		 Charitable
£38,160
53%
4640
6%
£9,367
13%
£52,167
73%
£71,621 £19,454
100% 27%

All income from bookings is unrestricted.

4. INVESTMENT INCOME
Deposit account interest		 2025
TOTAL
£
2,202		 2024
TOTAL
£
3,142

ROOKHOW CIO

16

Notes to the accounts

5. EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestricted
£
Renovations and Restorations works (note 12)
27,424
Plantlife rainforest restoration project
0
Hearing loop installation
626
Outdoor Provision
0
Staff travel and training
397
Journey of Hope travel and accommodation
0
Together to Gather costs
0
Event costs
552
Volunteer activities and cost of Open Days
1,851
Other costs
256
Costs allocated to running the site and bunkbarn
accommodation - charitable proportion (note 6)
53,557
84,663
6. SITE RUNNING COSTS
To be apportioned between commercial and charitable activities
Staff costs (salaries and pension) - Note 7
37,924
Operating costs (cleaning/utilities/maintenance)
21,944
Woodland and grounds
5,214
Marketing costs
1,478
Support costs (note 10)
2,353
Governance costs (note 11)
496
69,410
APPORTIONMENT OF SITE RUNNING COSTS
Apportioned to Costs of raising funds - commercial trading
operations
15,853
Apportioned to Expenditure on Charitable activities (note 5)
35,151
Apportioned to Events
5,404
Apportioned to Retreat bookings
13,002
69,410
See note 3 for % apportionment and definition of charitable activities
7. ANALYSIS OF STAFF COSTS
£
Salaries
36,611
Employer's National Insurance Contributions
2,905
Less - Employment Allowance
(2,905)
Employer's pension contributions
1,313
37,924		 Unrestricted
£
27,424
0
626
0
397
0
0
552
1,851
256
53,557		 Restricted
£
0
10,809
2,000
0
353
0
23
0
105
52
0		 2025
TOTAL
£
27,424
10,809
2,626
0
750
0
23
552
1,956
308
53,557
98,005
37,924
21,944
5,214
1,478
2,353
496
69,410
15,853
35,151
5,404
13,002
69,410
£
36,611
2,905
(2,905)
1,313
37,924		 2024
TOTAL
£
200,971
0
0
388
555
504
249
301
2,404
158
44,142
84,663 13,342 249,672
0
0
0
0
0
0		 35,001
25,826
2,234
1,332
1,525
728
69,410 0 66,646
15,853
35,151
5,404
13,002		 0
0
0
0		 22,504
31,108
4,318
8,716
69,410 0 66,646
£
0
0
0
0		 £
33,995
2,298
(2,298)
1,192
37,924 0 35,187

No employees received employee benefits exceeding £60,000 (2024 nil).

8. STAFF NUMBERS

The average monthly head count was three during the year - all part time (2024 - 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 2025 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.

ROOKHOW CIO

17

Notes to the accounts

2025
Unrestricted
Restricted
TOTAL
10. SUPPORT COSTS
£
£
£
Accountancy software
769
0
769
Bank and finance charges
858
0
858
Other professional support
726
0
726
2,353
0
2,353
11. GOVERNANCE COSTS
£
Trustee expenses
296
21
317
Independent examiner fees
200
0
200
496
21
517
2025
12. RENOVATIONS AND RESTORATION WORK
Unrestricted
Restricted
TOTAL
Historic Repair and Renovation
26,044
0
26,044
Bunk barn renovations
1,380
0
1,380
Outdoor Provision
0
0
0
Hearing loop installation
626
2,000
2,626
28,050
2,000
30,050
13. NET OUTGOING RESOURCES
The Operating Surplus is stated after charging :-
£
Depreciation
0
Accountancy services
0
Independent Examiner Fees
200
Trustee Emoluments
0
One trustee received a total of £240 for travel expenses in 2025 (2024 - one received £63 in total).
14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - Year to 31 December
2024		 2024
TOTAL
£
646
612
267		 2024
TOTAL
£
646
612
267
1,525
£
528
200
728
2024
TOTAL
0
200,971
388
0
201,359
£
0
0
200
0
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
11,234
100,003
38,160
0
19,454
0
3142
0
71,990
100,003
22,504
0
97,752
151,920
120,256
151,920
(48,266)
(51,917)
9,367
(9,367)
117,422
77,135
78,523
15,851		 TOTAL
2024
111,237
38,160
19,454
3,142
171,993
22,504
249,672
272,176
(100,183)
0
194,557
94,374

18

ROOKHOW CIO Notes to the accounts

15.DEBTORS
Trade debtors
Grants Receivable
DCMS VAT refundable
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
Retreat Away Fund
DEFRA - Plantlife International
Hearing loop
Peace and Reconciliation Fund
TOTAL FUNDS		 Balance at
31
December
2024
Incoming
Resources
£
£
25,000
0
6,247
0
6,212
0
30,000
0
7,708
0
3,356
84,460		 2025
£
2,448
8,957
5,276
1,458
18,139
11,660
4,568		 2024
£
0
0
0
1,243
1,243
10,570
3,623
16,228
Resources
Expended
Transfers
£
£
0
5,000
0
3,304
(6,212)
0
(19,888)
20,000
(1,380)
(6,328)
(60,034)
(21,976)		 14,193
Balance at
31
December
2025
£
30,000
9,551
0
30,112
0
5,805
78,523
84,460		 (87,514)
0		 75,468
13,100
14,438
0
10,809
2,000
0
751
37		 (13,033)
0
(10,809)
0
(2,000)
0
(501)
0		 14,506
0
0
287
15,851
25,284		 (26,343)
0		 14,792
94,374
109,744		 (113,858)
0		 90,260

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. A further £5,000 has been allocated to this fund from unrestricted income.

· 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.

· 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. £19,888 was spent this year on work to the external back wall of the Meeting House.

Transfers from Unrestricted to designated funds consisted of £20,000 to the Non-recurrent maintenance fund, £5,000 to the Running cost reserve, £3,304 to the designated Retreat Fund, and £6,328 was transferred back to general unrestricted from the Bunk barn renovations fund which is now closed.

19

ROOKHOW CIO

Notes to the accounts

17. STATEMENT OF FUNDS (continued)

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

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. Costs are allocated against this fund in proportion to other bookings. Part of the balance of the fund has been allocated to groups and will be transferred to general funds as the bookings happen. The rest will be allocated to more groups early in 2026.

The funding from Cumbria Community Foundation was spent on a hearing loop in the Meeting Room.

Rookhow’s participation in the Defra funded, Plantlife International administered, North West and South West Rainforest Restoration project has enabled improved management of Rookhow’s woodland.

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 and developing links with other organisations working in this area. The balance will be used for Reconcilation events and activities in 2026.

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
£
£
£
£
12,851
69,663
5,835
88,349
(7,046)
0
8,957
1,911
5,805
69,663
14,792
90,260

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 2025 (2024 none).

21. RELATED PARTIES

A total of £935 was received from trustees in donations (2024 £1,110).

20