# **Swarthmoor (SW Cumbria) Area Quaker Meeting** ## **Annual Report** ## **1[st] January – 31[st] December 2021** _Page 1 of 24 pages_ ## **Annual Report 1[st] January to 31[st] December 2021** ## **Introduction** In late 2019 / early 2020, the members of Swarthmoor (South West Cumbria) Area Meeting of the Religious Society of Friends in Britain (an Excepted Charity) decided to transfer its activity to an Association Charitable Incorporated Organisation (CIO). The new CIO, known as Swarthmoor (South West Cumbria) Area Quaker Meeting came into existence on the 19[th] June, 2020. On the 5[th] February, 2021, the Charity Commission issued a Scheme in respect of the various property assets that had been held by the Excepted Charity and its associated trusts, placing them under the ownership and / or control of the new CIO. On the 9[th] February 2021, the transfer of ownership / management of the Excepted Charity’s assets to the new CIO was completed through the signature of a Vesting Declaration, which vested the financial assets of the Excepted Charity and its associated trusts in the CIO. 2021 has therefore been a year of transition for the Area Meeting. This report covers both the activity of the Excepted Charity (from 1[st] January 2021 to 9[th] February 2021) and the new CIO (10[th] February 2021 to 31[st] December 2021). It uses the term “Area Meeting” to refer to activities and transactions under both these heads. **Friends Serving Area Meeting** ## **Trustees during 2021** Christina Birch ( _Until Feb ’21_ ) Colthouse LM Michael Carter Colthouse LM _(Area Meeting Treasurer)_ Neil Jarvis ( _from May ’21_ ) Colthouse LM Sue Jennings ( _from Feb ’21_ ) Colthouse LM _(Area Meeting Clerk)_ Karen Rouen ( _from Feb ’21_ ) Cartmel LM Sue Tompkins ( _Until Feb ’21_ ) Colthouse LM **Friend in support of Trustees** John Cameron Swarthmoor LM ## **Trustees at the time of this report** Michael Carter Sue Jennings Neil Jarvis Karen Rouen ## **Nominated Trustee, Rookhow** Helen Bailey Swarthmoor AM ## **Area Meeting Clerk** Sylvia Sanderson Swarthmoor LM _Page 2 of 24 pages_ ## **Elders** John Hamwee Colthouse Elizabeth Jones Swarthmoor Peter Lowden Windermere William Shaw Swarthmoor Robert Straughton Swarthmoor / Swarthmoor Hall Terry Winterton Colthouse LM / Glenthorne Helen Baile Rookhow y ## **Overseers** Lorna Heyes Swarthmoor Barbara Mansell Swarthmoor Anna Webster Windermere ## **Finance & Properties Committee** _**(** which consists of all the_ _**Property Managers and Treasurers)**_ Michael Carter _(Clerk)_ Area Meeting Treasurer - Colthouse LM Roger Wright ( _Died Aug ’21_ ) Property Manager - Cartmel LM Andrew Finch Treasurer / Property Manager - Colthouse LM John Cameron Property Liaison for No 4 Rakehead Sylvia Sanderson Clerk of Swarthmoor Local Meeting Property Management Committee ( _Property Manager for No 1 to 3 Rakehead and Petty’s Croft_ ) Alan Headech Treasurer - Swarthmoor LM Karen Rouen Treasurer - Cartmel LM ## **Nominations Committee** Shona Cameron Swarthmoor Ian McHugh Cartmel ( _laid down May ’21_ ) Kate Morpeth Colthouse Sue Tompkins _(from June ‘21)_ Colthouse Jane McQuillan _(from June ’21_ Swarthmoor _- Alternate for Sue Tompkins)_ Anna Webster Windermere _Page 3 of 24 pages_ ## **Safeguarding Co-ordinator** Sylvia Sanderson ( _laid down May ’21_ ) Swarthmoor LM Sue Jennings _(from May ‘21)_ Colthouse LM Jane McQuillin _(Assistant from May ‘21)_ Swarthmoor LM ## **Registering Officer** Suan Marston Kendal and Sedber h Area Meetin g g David Braybrook _(Assistant)_ Kendal and Sedbergh Area Meeting ## **Safety Adviser** Roger Wright ( _Died Aug ’21_ ) Cartmel LM ## **Membership Secretary** Sylvia Sanderson Swarthmoor LM ## **Archives Officer** Martin Riley Swarthmoor LM ## **Friends serving on Committees and Councils of the Society and Related Bodies** Meeting for Sufferings Robert Straughton / William Shaw Quaker Life Representative Council Claire Entwistle / Cathy Sullivan Northern Friends Peace Board Robert Straughton / William Shaw Quaker Housing Trust Christina Birch _(to May 2021)_ Gatesbield Quaker Housing Association Michael Carter ## **Bankers** Cumberland Building Society, Brewin Dolphin, Cumberland House, 1 The Avenue, Castle Street, Spinningfields Square, CARLISLE, MANCHESTER, CA3 8RX M3 3AP **Custodian Trustee (** _until 5[th] Feb 2021_ **) Holding Trustee (** _from 5[th] Feb 2021_ **)** Friends Trusts Ltd, Friends House, 173 Euston Road, LONDON, NW1 2BJ _Page 4 of 24 pages_ ## **Aims** Our aims in the year 2021 have been to address the priorities listed agreed by Meeting for Sufferings, namely: - 1 Strengthening the spiritual roots in our meetings - 2 Creating a flourishing, supportive and loving Quaker community - 3 Speaking out to the world: speaking truth to power - 4 Sustainability in a world with urgent problems - 5 Strengthening the bonds with our local communities by offering our premises for local activities, and support the disadvantaged wherever possible - 6 Working towards a more just and equal society with better outcomes for all – rich and poor - 7 Using our resources well: managing and maintaining the properties we own; encouraging our volunteers - 8 Working towards a more peaceful society. We are an historic peace church, offering alternatives to violence and mediation services. ## **Charitable Donations** Friends are aware of the contribution Britain Yearly Meeting makes to our Area Meeting and to the work of Quakers more generally, and agreed to send a sum of £4,100 to support their work in 2021. We also made a contribution of £500 to the work of the Northern Friends Peace Board. Friends also agreed to donate £1,000 to “Emergency UK Afghanistan” and £500 to the UK Refugee Council for the troubles in Afghanistan. Early in the year Members and Attenders made personal donations through their Local Meetings to a number of other charities. Covid restrictions which continued to limit attendance at local Meetings during 2021 meant that from March 2020 direct collections became almost impossible at Local Meetings for Worship. One collection was made for the Anne Frank Trust. However, Friends have continued to keep in touch with the other charities we regularly support, share information with others and give individually. _Page 5 of 24 pages_ ## **Report from the Trustees** There have been changes regarding our Trustee group as Christina Birch and Sue Tomkins stepped down having completed their terms of office. We welcomed Karen Rouen, Sue Jennings and Neil Jarvis as new Trustees. We held four Trustee meetings by Zoom in 2021. The scheme the new Swarthmoor submitted to the Charity Commission in November 2020 was accepted in February 2021 and the new CIO is now operational. In accordance with the terms of their lease, Rookhow Trustees have kept the Area Meeting Trustees informed regarding planning proposals for building works at Rookhow to improve the disabled access to the Meeting House and a project to install an air source heat pump. The Trustees have continued to scrutinise the procedures and protocols which each Local Meeting established for holding meeting for worship regarding Covid 19 restrictions. ## **Safeguarding** The role of safeguarding coordinator has been taken on by Sue Jennings, as Britain Yearly Meeting (BYM) requested that a Trustee hold this role. Jane McQuillin has joined Sue as the Deputy safeguarding coordinator. Further work regarding a new safeguarding protocol in line with the BYM protocol is in progress. ## **Management of Uncertainty and Risk** Trustees understand that there are uncertainties with the activities undertaken by Area Meeting in its work and that the risks attendant upon these uncertainties are not solely confined to health and safety but also around financial, employment, data protection and other activities. Trustees are working further on this issue to establish a risk register in consultation with Local Meetings. ## **Report from the Area Meeting Clerk** In 2021 we streamlined our Area Meetings for Worship for Church Affairs to four - February, May, September and November - and all were held via Zoom, due to continuing Covid 19 restrictions and to keep everyone safe. However, we must not forget how important it is for Friends to meet together face to face, share food and socialise as in previous years. We have worked to keep our communications good and continue to condense our business meetings, without losing the context of discernment and decision-making. All reports and documents, from committees meeting via Zoom, have been circulated to Area Meeting Friends, in preparation for each Area Meeting for Worship for Church Affairs. Due to our lack of meeting in person, inreach / outreach and sustainability have been difficult to work towards throughout 2021. These items will be kept on the Area Meeting agenda and local meetings will be encouraged to discuss these in 2022. At the request of Area Meeting, a Viability Working Group was formed in November 2020, comprising representatives from local meetings and AM committees. Beginning in January 2021, the group met weekly to discuss and discern the options for change, and to ensure the future viability and spiritual life of the Area Meeting. In May 2021 Friends received a comprehensive report from the Viability Working Group, with thoughts and ideas as to how we simplify our Area Meeting. The report has enabled Friends to discern a _Page 6 of 24 pages_ way forward. We arranged two special business meetings, one in July when people and roles were discussed and discerned, and one in September for properties and equipment. Minutes from these meetings have been circulated. A further special business meeting has been arranged for early 2022. We thank the Viability Working Group for their report, it has certainly allowed Friends to come together to find a way forward, and to discern our spiritual and practical needs over the coming years. The Nominations Committee are now having talks with Kendal and Sedbergh Nominations Committee, they are discussing the possibility of further shared roles and how to help and support each other. On 25[th] January a ‘Memorandum of Understanding’ between Britain Yearly Meeting, Swarthmoor Hall Spiritual Support Group, and Swarthmoor (SW Cumbria) Area Meeting was signed by the 2020 Area Meeting Clerks. A Minute of Record was agreed at the February 2021 Area Meeting. This is to ensure the continuation of the link between this Area Meeting and Swarthmoor Hall. The support of Accompanying Elders at our Area Meetings throughout 2021 continued to be greatly appreciated. ## **Report from the Elders and Overseers** The Covid pandemic has once more required us to adapt to new ways of worshipping together. All our Sunday local Meetings for Worship have continued to take place in Meeting Houses throughout the year, wearing masks and sitting apart in wellventilated rooms. When the weather has allowed some Meetings for Worship have been held outdoors. For those who feel unable to attend in person an Area Meeting Zoom Meeting for Worship is held each Sunday morning. This has been much appreciated by Friends. Weekly Meetings for Worship are held at Swarthmoor Hall and a monthly online Meeting attracts 25 – 30 Friends from around the world. A twice-monthly Meeting for Worship has been held at Glenthorne, and at Rookhow there is a monthly in-person Meeting for Worship and a weekly online epilogue. Colthouse Meeting is experimenting with a new way of providing eldership and oversight, forming a team of four “Elderseers”. We look forward to hearing how this arrangement works. The plan to have two study sessions and two social activities this year was affected by Covid restrictions. A planned session on assisted dying was replaced by two elders attending an online seminar on the subject. An Area Meeting summer picnic in the Swarthmoor Meeting field was a very happy occasion with good food, live music and fellowship. Elders and Overseers have been able to attend monthly online Eldership and Pastoral Care Teams support sessions organised by Quaker Life - a forum where Friends in the North West can share ideas about how their Meetings have coped with issues related to the Covid situation – often providing opportunities to “think outside the box”. Elders and Overseers continued to meet monthly online in the first part of the year, but since June have reverted to quarterly meetings. This provides an opportunity to share information about the spiritual health of our meetings and to offer support where needed, raise and discuss matters of common concern, plan learning and social events, and ensure _Page 7 of 24 pages_ Friends taking on new roles have access to suitable training. Spiritual reviews which would normally have taken place this year have been postponed; Elders and Overseers hope they can be carried out when face-to-face discussion becomes easier. ## **Report from Local Meetings** ## **Cartmel Local Meeting** Cartmel Friends have continued to meet during 2021, in the garden whenever possible or on rainy Sundays in the Meeting House with open doors and masks. At times we resorted to Zoom, which though in some ways less personal than face to face, had the advantage of including people who were isolating or unable to travel. We are missing several friends who died or moved away during the year, but were glad to welcome a new attender who came in response to a short piece in “Grange Now”. Despite some very cold and damp weather, our meeting house has been well cared for by our Housekeeper and other friends, and has continued to be used weekly by the Waste Not Want Not food share project. Ideally, we would like the building to be used more by the community as well as ourselves, and hope that a local Qi Gong teacher will soon be able to establish a regular class there, though this has been repeatedly postponed in response to the Covid situation. We look forward to warmer weather and the possibility of spending more time together. ## **Colthouse Local Meeting** During 2021 we opened our Meeting House for worship on Sundays when Covid restrictions allowed. Those of us able to attend appreciated being able to spend time together in attentive stillness waiting on the spirit. At times our meetings are 2 or 3 Friends and other times we are over 10. We valued time in fellowship after worship. The pandemic remains a great challenge for our small community – some Friends are not able to attend in person and others spend time away from the area. A few of our Friends have regularly attended worship on the Area Meeting Zoom, and have helped organise it. We are saddened that we are not together in the same way as before the pandemic but we have been finding ways to unite us and we remain hopeful for the future. A faithful and much-loved member of Colthouse Meeting, Christina Birch, died unexpectedly this year – a true Friend who served and supported our Meeting in many ways. Christina held various roles for the Area Meeting until recently serving as an Area Meeting Trustee. Christina served on the board of Quaker Housing Trust and as a trustee of Glenthorne Quaker Centre in Grasmere. We miss her friendship very deeply. We remember too that we have much to be thankful for. We welcomed Friends who have started to join us regularly in our worship and are taking on responsibilities in running our community. One of our Friends married at the Meeting House during the summer – a joyful occasion – which served as a reminder that the bonds we share with each other are vital in sustaining us and helping us build the kingdom of heaven on earth. _"So teach us to number our days, that we may apply our hearts unto wisdom"_ (Psalm 90). _Page 8 of 24 pages_ ## **Swarthmoor Local Meeting** ## **Meeting for Worship (MfW)** The first quarter of the year was affected by Covid and restrictions associated with it. - Sunday MfW was held on Zoom from 3[rd] January until 7[th] March, and we met indoors from 14[th] March continuously until the end of the year. - Wednesday MfW began a week earlier on Wednesday 10[th] March and continued through to the year end. - Our Local Meeting unanimously agreed we would continue with mask wearing whilst indoors - A new layout for the Meeting Room was agreed and there are now benches around the outside of the room and an inner oval of chairs. - A special short MfW was held on Christmas Day, from 11.00 to 11.30. ## **Elders and Overseers.** Our local meeting Elders and Overseers have met three times to worship and review their work in the meeting. ## **Business Meetings.** There have been a mix of in-person and Zoom Meetings for Church Affairs this year. Despite low numbers attending we were always able to keep things moving with most of our affairs. Several Friends were involved in the Area Meeting Viability working Group, and there were several local Friends’ meetings to look at the viability issues and options from the Working Group’s report. ## **Vision 2024** We have been unable to move forward on some parts of our Vision 2024. However, our Property Management Committee (previously called Premises and Petty’s Croft Committee - PPCC), has made good progress in managing our buildings and grounds. A start on the priorities in the Quinquennial Report has been made. - A timber report has been completed and work on it is soon to begin. - A structural report on the walls has been agreed. - An asbestos survey is being arranged. - We have agreed a draft gardens and grounds Management Plan, which will give continuity to the transformation of the gardens and grounds as a quiet place for people and wildlife. - The field between the Meeting Buildings and array area is now in use for Meeting for Worship and social activity. - Bee hives have been placed in the array area. - The tree and shrub planting in the burial ground is complete except for one plum tree yet to be planted. - 440 native bluebell bulbs have been planted at the back of the burial ground. - The headstones are now all in view and mown around regularly and the group at the top end of the burial ground is being slowly made into a lawn like the area with the more recent headstones. - A designated area for burying cremated remains in 2 ft by 2 ft plots has been agreed by the Local Meeting. _Page 9 of 24 pages_ - Relatives of our Friend Stella Barnes have bought a new bench for the burial ground. - We have had voluntary support from four people from the community for the work in the gardens and grounds. - Our hope is to open the gardens and grounds to the general public in spring 2022. - We employed a local contractor to do a lot of the heavy work in the gardens and grounds, throughout the year. - Big tree limbs from neighbouring gardens have fallen into the burial ground and been removed. ## **Relations with Swarthmoor Hall** Two local Friends are members of the Swarthmoor Hall Spiritual Support Group and support the Meetings for Worship at the Hall on a monthly basis, through the year. ## **Churches Together in Ulverston** We are involved with the life of Churches Together in Ulverston and join in their activities when we could, although Covid restrictions have curtailed most of the joint ventures and social activities this year. ## **Windermere Local Meeting** Windermere Meeting for Worship continued in 2021 to be held either in the garden; or, when restrictions were lifted later on, in the house. We returned to the house with joy, and delighted in having our Friends who lived locally to join us once again. With still a few restrictions in force and caution being exercised there were few notable events occurring. However, those which did were two momentous occasions when our two dear old Friends – Hazel Smith and Elsie Turner – celebrated their 100[th] birthdays! Gatesbield was proud to host two small parties to celebrate and our good cook Janet as usual provided wonderful refreshments and a cake. We were able duly to admire the Royal Telegrams! Our numbers in Meeting vary from four to eight, and we continue to send quite generous cheques to various charities from our collections, which are always gratefully received. ## **Meetings for Worship at Rookhow** Rookhow became an independent Charitable Incorporated Organisation (CIO) in March 2020 but retains strong links with Area Meeting, which nominates a trustee to serve on Rookhow's trustee body and retains the right to use the meeting house at Rookhow for meetings for worship. During the year, Area Meeting disbursed the final tranche of its support to immediate repairs at Rookhow. The regular monthly Meeting for Worship on a Wednesday evening continued throughout the year, in person or on Zoom. The Meeting for Worship remains central to Rookhow’s operation and ensures that the spiritual nature of the work on site is not overlooked. _Page 10 of 24 pages_ ## **Report on Sustainability** The focus on the safe management of Meetings for Worship and the reduced occupation of the Meeting Houses has resulted in a reduced footprint of utilities. The Area Meeting’s photo voltaic array behind Swarthmoor Meeting House has continued to generate a substantial amount of electricity, which has been fed directly into the grid. During this year the solar panels completed their ninth year of electricity generation. Despite the difficulties our Local Meetings continue to see sustainability in both a spiritual sense (our work within our Quaker community) and our work with respect to our commitment to reduce the carbon footprint of our Meeting Houses and rented properties as much as we can. Friends also shared good practice at home. ## **Report from the Area Meeting Treasurer** The consolidated detailed accounts for the full year 2021 are presented at Annex 1. The impact of the Covid pandemic on Area Meeting activity described above was reflected in our finances, its main impact probably being to contain recurrent expenditure somewhat. Overall, measured by our recurrent position and capital reserves, the finances of Area Meeting remain sound. Our overall income declined from £82,197 in 2020 to £74,508 in 2021, although this was mainly due to the lease of Rookhow to a separate CIO in 2020. Our Gift Aid reimbursement from HMRC declined sharply in 2021, because the reimbursement received in 2020 included arrears over a number of years. This was largely offset by a noticeable increase in income from donations in 2021, although this arose largely from some one-off donations and legacies, rather than any significant increase in current giving by Members. Recurrent expenditure declined sharply, from £46,044 in 2020 to £36,187 in 2021. This decline was almost entirely attributable to the transfer of Rookhow to an independent CIO in 2020. As a result, our operating surplus increased slightly, from £36,153 in 2020 to £38,321 in 2021, above the level we allocate to the Non-recurrent and Emergency Funds each year. Non-recurrent maintenance expenditures were sharply lower in 2021 than in 2020 (mainly because the refurbishment of 4 Rakehead was completed in 2020). As a result, the overall deficit of £12,611 in 2020 became a surplus of £31,700 in 2021. During the year, we paid the last instalment of our capital support to Rookhow, amounting to £18,728. Our Free Reserve benefitted from capital appreciation of our portfolio amounting to £40,181. Overall, our Free Reserve increased from £230,998 to £263,012. To reflect the change from an Excepted Charity to a CIO, Annexes 2 and 3 break down a summary of the full year accounts set out in Annex 1. - Annex 2 sets out the accounts for the Excepted Charity for the final period of its activity (1 January 2021 to 9 February 2021) using the same presentation as the full year accounts in Annex 1. _Page 11 of 24 pages_ - Annex 3 sets out a summary version of the accounts for the CIO for the period 9 February 2021 to 31 December 2021. The Independent Examiner’s report on these latter accounts is attached at Annex 4. ## **Signed on behalf of the Trustees of Swarthmoor (South West Cumbria) Area Quaker Meeting** **Susan Jennings** **Dated 13[th] February 2022** _Page 12 of 24 pages_ ## **Annex 1** ## **Swarthmoor (SWC) Area Meeting Accounts** ## **Year End December 2021** _Page 13 of 24 pages_ Swarthmoor Area Meeting - Jan 1 st to Dec 31 st 2021 VolunL4ry Unre￿liCted income livities IDf 8eneralin8 resourc Meeting H()Jse hirings Sales for profil Inve$tmenl Sncome InliTrrLI￿ & invoslmefil income £14,657 £14,657 £14,657 £FO,779 £130 £4,662 £589 £719 £4,662 £719 £4,662 £1.474 £4.70J £3,984 £3,984 £0 £0 £1,620 £3,984 £48,866 Éo £1,620 £5.3f16 £51.014 £0 £8,921 £24,431 £24,435 In(IMnE (rom ￿aker activities Other incominB re8oLtrces (Gift ￿￿1 £1,620 Costs of Beneralin8 tsKome )rlioned insuranro Ilel woperliesl oihor roc-LJrronl c.0￿5 (lol propErlie$l Quakerarti&ilie5 R¢,lun(ts ()f extKin5es (Dr Trustees laciin8 as Trusleesl Exponse5 on F￿half af Area Meeting Couises & Lvnfl'renies Crants & rL,baiL's lu indlviduals Donations lo BYM Donation5 Irom recurrEni lrtome 10 other Quaker bodke Donation5 Irorn recurrenl incorne lo rKJn-Quaker bDdiÈ$ portioned irisurance Oihor recurrent cos15 (oA7s £0 £0 £875 £4,945 £842 £477 £1,717 £5N22 £1.167 £15.291 £55 E256 E30 £1,740 £4,100 £500 £1,500 £2,177 £7,805 £55 £256 £30 £1,740 £4,100 £500 £1,SOO £2,177 £7,805 £142 £4.53 £115 £1,740 £4.0(Y) £5(Y) £1,5 £2,229 ,102 £2.5h £30 £1.740 £4.1(M) £5(M) £l,S(Ml £945 £1,265 £589 £1,$86 £2,954 £10,885 £10,885 £9.8fM Artilry *sAgenl Donations colleC￿d on behaifol oihers- (&aker 148(K>l Dunalivn5 paid over on ￿half of oihors- Quakcr148021 Donations Lollected on behalf ol others- rN)n-Quaker148011 Donation5 paid over on EEhalf of oiher5- TK>n-Quaker 148031 £0 £0 £0 £153 -£153 £205 Actin asa enl fiel -£110 £110 Page 14 of 24 page5 Free Resetye Opening balance Recurrent surplus Acting as agent Inetl Capital receipts- non-Quaker Capital receipts- Quaker Capital payfflenls- Non Quaker Capilal payrnenls- Quaker (Rookhowl a￿￿￿e in value in investmen15 Transfer lo NRM fund Transfer lo Emergency Fe5erve £230,998 £38,321 Total financial a98tt¥ beBit)nln8 ofyear Of which knk balances Brtrwin Dolphlft £389,703 £62, 126 £327,578 £0 £0 £0 -£16,728 £40,181 -E26,1 Total financval ayset4 end of period Of which knnk balances Brewin Dolphin £442,747 £78,217 £364,53 NIEAI Furyl O￿nIng Batsnre Trathsfer (rom Free Re*rve piial iecÈiNs- ljuaker NKM VXFJvndilures lex£l. R(N)khowl aosing ￿l*￿te £141,755 £26,1 £0 iandlBuildinp valuation Irouran¢e appl. Sage loumil to post 2021 Lei Prwrlles- SwarihffKx)r (Rakvhoadl 5warihm(x>r (Pelty's Crofi & Sunhrickl CArlmel lincl. Newlon'scharity burial Arou￿) Let Propertios- Colihouso IGeor%o Kni￿) Colihou5e IMH & Tru￿> £858.994 £9h.3.489 £600,325 £892,301 £6fj6,868 £3,971,977 16% 18% 11% 16% 12% £842.21 £944.67 £.588.60 £874.87 £644.01 £842.21 dr £944.67 dr £5811.60 dr 1874.87 dr 5CX)2 £644.01 dr 5Cm E3.894.38 cr EmerRon(y ReseTh* OpEninA Batsn¢e Transfor Irorn Free Re￿rve EmorRency Reserve expenditures awini balance 5CKJ3 16,950 £1,550 Rookhow £1,456,579 27% £1,428.12 £0 Total property £SN2I556 loo% £5,322.50 BALANCE SHEET Fixc'd as*'1s. 1K.￿linnIn% ol year Financial a&sE15 ￿,￿l￿nIng vl year Total aMtts begSnnlt)g of year Fixed asse15, end ol period Financial a55ets, End of period £5,428,556 £389.703 £5,81B,259 £5,428,556 £442,747 Page 15 of24 pages ## **NOTES TO THE 2021 ACCOUNTS** 1. These accounts have been prepared on the basis of receipts to / expenditures from the bank and investment accounts. 2. Insurance costs have been apportioned between properties on the basis of the last capital valuation (estimated replacement costs, updated in August 2018, and reflected in fixed assets in the balance sheet). 3. All support costs for the Meeting Houses have been entered under Quaker activities (insurance, and included in apportioned other recurrent costs (meetings)). All support costs for rented properties have similarly been entered under the costs of generating income. Formally, some of the support costs, particularly for Swarthmoor Local Meeting, should be apportioned as costs of generating income since Swarthmoor meeting house in particular generated some rental (room hire) income. However, absent any sensible basis for apportionment, this has not been done. _Page 16 of 24 pages_ ## **Annex 2 Swarthmoor (SWC) Area Quaker Meeting Excepted Charity Accounts - 1[st] January to 9[th] February 2021** _Page 17 of 24 pages_ VulunLiry unrL?StrictL?d Ini0￿￿ Aclivitte5 for 8eneralin8 refAwr¢e$ Meeiing House hirings Sale5 lor profit Investment Income Interest & inve5tmpnl incorTE Lei priyerties rental incame Income from (￿￿er aclivities Olher incomiii8 re￿Ul(￿l Icift Aidi £784 £784 £784 £10,779 £0 £0 £0 £0 £1,474 £4,703 £95 £95 £0 £0 £0 £95 £5,123 £0 £0 £5,306 £51,014 2116 3￿7.06 £8,92 F CDSIS o18eneraliR5 in(TJme AptK)rlioned in5uranco (lol pryrlie oiher recurrenl costs Ilel properties) Quaker artiwiks RElunds ol ex￿n$￿$ for Tru51ees latlin8 as Trustees) Expense$ on behall of Area Meeting Courses & conferences Gran15 & rebales 10 individua15 Dthaiiun5 lu B YM D￿ationS frorn recurrent incorne lo i)ther Quaker hodie5 DI￿allonS Irorn recurrent income lo non-Quaker bodie5 Apw>riioned ingJrance oiher recuTTeni costs mance a15tS Legal, accnunling & inverlmenl fee5 £0 £0 £0 £330 £1, 167 £15,291 £330 Éio £10 £0 £0 £290 £0 £0 £0 £0 £764 £10 £0 £0 £290 £0 £0 £0 £0 £764 £142 £4.5.3 £115 £1,740 £4,(K)O £.500 £1,500 £2,229 £9, 102 £290 £182 £494 £89 E1,.317 £1,317 £1,317 £9,804 Aclin8 as Asent D￿allUn5 LullpciÈd on ￿ha1(of others- Quaker 148001 Dthalions paid over on bEhall of oihEf5- Quaker148021 DI￿3110￿5 collected on behalf ol dhers- non-Quaker 148011 D￿ationS paid over on behalf olothers- non-Quaker148031 £0 £0 £0 £153 -£153 £205 Actin ent net -£1 10 £110 Page 18 of 24 page5 Free Resen Opening balarKe Recur￿￿1 surplus Atling as agent (net) Capiial re¢ei•s- ntsn-￿aker Gipiial receipts- Quaker Capitsl payments- Non Quaker Capital payments- Quaker ChanRo in valuo in investtnents Transler ￿ NRM fund Triinsler 10 En￿rRencY reserve 30.998 £3,291 -£110 £0 £0 £0 £0 £5,856 £0 Total financial awts, beg￿TrIng olyear Of which bank balances Brewin Dolphin £3B9,703 £62,126 £327,578 Total Ilnantlal awet$, ethd of perlod Olwhich bank b31ance5 Du1￿11n £398,740 £65,J07 £333,434 NRM F¢uJd Opening Balance Transler Irum Five Reserve Ciipiliil roLQiPts- Quaker NRM Lixpondilure5 lexil. Rookhowl balance £141,755 £0 £0 L4r•ulldlr4s valuotloTh lnun￿e appt. sale acco￿lt Lei Propertles-swarthmoor (Rakeheadl Swwthmoor IPetty'sCroft & Sunbrick) artmel Ilncl. Newronschafiry bvrl41 iroundl Let ProptYtle5-ColthDU5elGwrBeKnlpt) ColthouselMH & Trust) £858,994 £963,489 £600,315 £892,301 £656,868 22% 24% 15% 2296 £862,36 £967.26 £602,68 £895.79 £659.44 5007 £127.94 dr 5001 £143.51 dr 5003 £89.41 dr 5006 £132.90 dr 5002 £97.84 dr 5000 £591.60 cr Emeryency Resynt Ope*in8 Balahte Tran51er Irorn Free Reserve Emergency Reserye expenditures balance 16,950 £0 Rookhow £1.456,579 £0 Total property a55etS BALANCE SHEET Fixed as5e15, ￿￿1￿￿1￿8 01 year Financial Jswt% l)pRinning nlyear Total a*tts beginning of yeat Fixed end ol period Financial a55eis end ol wried £5,428,556 £.389,70.3 5,818,259 £5,428,556 £398.740 Page 19 of24 pages ## **(This page intentionally left blank)** _Page 20 of 24 pages_ ## **Annex 3** ## **Swarthmoor (SWC) Area Quaker Meeting** ## **CIO Accounts** ## **10[th] February to 31[st] December 2021** _Page 21 of 24 pages_ **Signed on behalf of the Trustees of Swarthmoor (South West Cumbria) Area Quaker Meeting** **Susan Jennings Dated 13[th] February 2022** _Page 22 of 24 pages_ ## **Annex 4** ## **Swarthmoor (SWC) Area Meeting Accounts Independent Examiner's Report** _Page 23 of 24 pages_ Charities Act 2011. Independent Euminer's Report IndeEtht Examiner's R¢tM)rt to the Tn￿¢¢5 of swarth1￿ (Sothb West Cumbria) Area Quaker Meeting for the year ending 31". December 2021. C.C. Clwity NuD*¢r I1g)009. I [q￿ on the accA>unts of the chaEity whicb ate set out on pages 2110 22 of this Re Respeetiv¢ resw)n8ibilitKs of the In￿tt8 and eumiDer. The clwity's tr￿le¢S are re5N)nsibl¢ for the preparntion of the a¢COun￿ The Ch￿Ity'S In￿letS coThsider that an audit is not required for this year under section 144(2) of the Chwities Act 2011 (the 2011 Act) and that an independent exwnination is needed. It is my responsibility to . examine the accounts under section 145 of the 2011 Ac¢ follow the pmc&1U￿ laid down in the general DIre￿i0￿S given by the Cl)arity Cotnmissioner uThkr s￿tIon 145 (5) (b) of the 2011 ACL and to state whether partie￿ar matteTr have come to m!. attcntio BA8is of the iDdependent ¢xaminerfs r4￿rL My examinknon was carried out in accotdance with the genernl Directtons given by the Cl]arity Commission. An examination includes a review of thc accounling ￿CordS kept by the clwity ard a compari50ll of the a¢counts presented wÉth those records. It also includes consideration of any unusual itetll5 or disclosures in the accounts and sttking explanations from you as trustees concernino an!" such matters. The pro¢edure5 Ulldert￿en do not provide all the evidence that would be requir￿ in an audii and cons¢qu¢ndy no opinion is given as to whether the a¢￿￿tsts present a 'tnK and fair viEw', and the report is limited to those mattthE &s set out in the statement below. Independent eumRner's st*tsmeDL Sn connection with my examinatioo no other matters haN'e come to mv atteDtiotL l. whichgiv¢s m¢re&%oDable cawe to beli¢v¢th&in anN material respectthe reqUIr￿t to ke￿ accounting Tecor¢L8 in a¢cordan¢c with section 130 of the 2011 Act. and to pr¢pwe accounts which acwrd with the accoutlting records and comply with the accounting requirements of th¢ 2011 Act have EK>t E£en me( 2. to which, ID my Opinio￿ attention should ￿ drawm order to enable a p￿)￿r Und¢￿tanding of the accout)ts to be reached. Signed. e>x en Print Rev'd Alan A Cl¢ments. Fellow of the kn￿lation of Cknity ]ndq￿dent Exami Date 15" Felw 2022. Rev'd. A. A. Clements ￿ ACIB. FCIE. 15 Carleton Road. Great Knowley, Chorley PR6 8TQ Page 24 of 24 pages