2020-12-31-accounts - Friends House Moscow

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Trustees’ annual report (including Directors’ report) for the period

From: 1 January 2020

To: 31 December 2020

Charity name: Friends House Moscow

Charity registration number: 1055965

Company number: 3202589

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	(1) The advancement of religion in accordance with the Faith and Practice of the Religious Society of Friends and in particular (but not so as to limit the generality of the foregoing) to encourage spiritual growth in the countries of the former Soviet Union in accordance with the Faith and Practice of the Religious Society of Friends and to develop and maintain a stable and visible presence in the face of rapidly changing conditions in countries of the former Soviet Union; (2) the provision of training in non-violent communication skills to groups carrying out charitable purposes within the former Soviet Union and thereby help those who are in need withinthe community.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	The charity conducts Quaker outreach by translating into Russian, and publishing, books and texts concerned with Quakers and the faith and practice of the Religious Society of Friends. These materials are made available online and in print. The charity also encourages discussion of spiritual matters and the Quaker testimonies to truth, justice, simplicity, peace, and concern for the environment, via social media in the Russian language. The charity supports initiatives by NGOs and individuals in Russia and Ukraine to promote peace, nonviolence, the growth of civil society including volunteer action for good causes, and help for disadvantaged children and others. This is carried out by means of grants for specific projects. This year the following projects were supported:  Educational and cultural support for refugee children in Russia  Volunteer action for environmental improvement  Alternatives to Violence training workshops  Information and advice for conscientious objectors  Educationservicesfororphans


	Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit.

Additional information (optional)

You may choose to include further statements where relevant about:

	SORP reference
Policy on grant making	Para 1.38	As part of our charitable activity we make grants to small NGOs in Russia and Ukraine, for projects which further the aims of the Charity. Project applications (with translation assistance where needed by our service providers in Moscow) are vetted and considered by the Friends House Moscow International Board, on which the Charity is represented. The Charity acts in accordance with decisions of the Board. When a grant is made the progress of the project and its final outcome are monitored and evaluated by our service providers in Moscow and the results presented to the Board. The relationship of the Charity to the Board is further explained below under “Structure, governance andmanagement”.
Policy on social investment including program related investment	Para 1.38
Contribution made by volunteers	Para 1.38	The Charity does not use volunteers in its charitable activities. It has no official volunteers active in publicity and fundraising, though individual supporters sometimes help on an informal basis. We are grateful to our independent examiner for offering services free of charge.
Other

Achievements and performance

	Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Outreach and publishing: Our main vehicle for outreach is the internet. This includes our Russian language website quakers.ru and social media groups in Facebook and_vKontakte_. During 2020 the numbers of visitors in Facebook and_vKontakte_increased, and in September were about 370 and 290 respectively. The quakers.ru website acts as an online resource centre for Russian-speaking people who areinterestedinQuakerism. It contains a

collection of short articles about Quakers, with new ones added regularly, and our library of e- books for download. In the 6 months to June 2020 there were 26,530 visits to the website (a 50% increase over last year), including 3,492 to the books pages.

Our e-books are also available from a number of other online channels. Of those for which we have download data (Ridero, Litres.ru, Amazon, Bookmate.com) a total of 187 books were downloaded. Other outlets normally include alternative bookshops in Moscow and St Petersburg, but during the pandemic these have been closed.

Work completed this year included the creation of a presentation of 14 books, to be sent to various online and offline bookshops. This needed to be prepared in three different variations (secular, religious, and avoiding gay content).

Also this year, No Extraordinary Power: Prayer, Stillness and Activism (Swarthmore Lecture by Helen Steven) was published in print form for the first time. A repeat print run was made of Description of The Retreat . We completed the translation of six chapters of The Journal of George Fox .

Educational and cultural support for refugee children in Russia:

The refugee centre in Moscow provides educational and cultural activities for preschoolers who don’t attend kindergarten, and tutoring for school age children who have no access to state schools. The centre caters for 80 to 100 children, and more than 120 volunteers work with them. Volunteers include university professors, private tutors, psychologists, lawyers, artists, and concerned citizens, who gain experience in volunteering and learn to work with people who are socially unprotected.

FHM provides funding towards stipends for the programme coordinators. We are grateful to German Yearly Meeting of the Religious Society or Friends for giving major support to this project.

During summer 2020 the Centre reported activity as follows: Around 80 children received online lessons, and around 30-40 families attended inperson lessons in small groups (5-7 children with parents).

Lessons were given in Russian Language; maths; physics and chemistry; English; art therapy and other subjects. In numbers: - Younger group: 42 lessons a week for 36 children (taught by volunteers over Zoom); - Older group: 35 to 37 lessons a week for 40 children; - Support group (children who go to school and/or are preparing to go to college): 20 lessons a week for 31 students.

One particular success: over the summer they managed to get one child into school: 8-year-old Abdul from Syria. The school is in Noginsk, where the boy’s family now lives.

The Centre also gave humanitarian assistance by distributing food and other supplies to over 60 families, and trying to help them look for work (many have been unemployed during the pandemic).

Much time was also spent on psychological support for families. Psychologists and psychotherapists (volunteers from the Psychology Faculty of MGPPU, Moscow State Psychological and Pedagogical University) worked online with families under the leadership of supervisors and directors of studies.

The “Equally Diverse” project:

A new project started in November 2020 is for provision, to schools in the Kaluga region, of books and educational materials for learning Russian as a foreign language. The Russian school system is not yet equipped to work with migrant children who do not speak Russian. The goal of this project is to help children with a migration background to integrate into the school environment: to learn Russian, find new friends, and not be marginalised. Help is provided through the support of teachers.

Environmental improvement:

In a new project this year, we supported the activity of the “Green Patrol” group of young volunteers, to clean up the environment surrounding the town of Buzuluk (Orenburg oblast).

FHM provided the Green Patrol with funds for their cleanup activity (plastic bags and sacks, gloves, cost of waste transportation to Samara). The project attracted a lot of volunteers, and the group managed to become officially registered as an NGO which will help with future fundraising.

Alternatives to Violence training workshops:

The Alternatives to Violence Project (AVP) group in Moscow were less active than planned due to the constraints of the pandemic. They hosted two workshops in the FHM office and three online workshops using Zoom. The group also held two sessions where they discussed the problems of working in the changed situation during the pandemic lockdown. A grant from FHM to pay for advertising workshops was not used, and has been reserved for 2021.

FHM also provided funding towards the work of AVP Ukraine. The group started the year with online Zoom meetings for their own facilitators, focused on team building, and adaptation of working practices to develop an online

programme for use under pandemic conditions. In July to September 5 online workshops were held: “Searching for optimism” for teachers, psychologists, soldiers, students and an engineer (1 workshop); “Burnout preventive measures for teachers” given to teachers and psychologists (3 workshops), and “Burnout preventive measures for social workers” given to specialists from the childcare services.

Information and advice for conscientious objectors:

FHM continues to provide support for the Alternativshchik website for conscientious objectors (payment for hosting plus free technical advice).

This year we also supported a separate project “Alternative Civil Service Without Borders” initiated by the human rights organisation ”Soldiers’ Mothers of St Petersburg” and covering Russia, Ukraine and Belarus (payment for website and social media development). Articles added to the website included 4 on the history of non-violence, 4 about practices of conscientious objection in other countries, and 2 about organisations developing the ideas of nonviolence. Also added were two long articles dedicated to the implementation of the right to alternative civil service, and 14 posts with live stories of a young conscientious objector, who wrote them as his diary of alternative service. In the Vkontakte Russian social network, 92 items were posted (41 written by the group and 51 by partner organisations).

Educational support for orphans:

The organisation Big Change helps young people brought up in orphanages to get education and job prospects, and acquire life skills for existing outside the orphanage. It receives funding from various sources (including President Putin), and was recently offered new premises free of charge by the government of Moscow.

FHM provided supplementary support to allow Big Change to run an “English Club” which gives students the opportunity to learn English, but also widens their horizons, and expands their general knowledge and social skills.

This academic year (November 2019 to May 2020) teaching by Big Change included 141 English Language lessons (some for individual students and others for small groups). The English Club met on 14 occasions, with from 3 to 5 students and 1 to 2 volunteers in addition to 1 to 3 teachers. Themes of these English Clubs were: “Queen Victoria”, “Descent of Man”, “Global warming”, “Animals”, “Prepositions”, “Guess Who?” ,”Make a story”, “Сharacter description”, “My favourite animal”.

Each Club session includes discussing a different

topic, learning new vocabulary, making a presentation, and communicating with volunteers. Efforts are focused on improving knowledge, analytical skills, logic, memory and attention. Assessment shows that students become better able to express themselves and listen to others, and become more confident and open-minded.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against Para 1.41 objectives set Para 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment performance against objectives Other

Financial review

	Review of the charity’s financial position at the end of the period	Para 1.21	At the end of the period the charity held £107,617 in current assets (cash in hand and on deposit), of which £35,935 comprised restricted funds for defined charitable purposes. Out of the remaining £71,682 in unrestricted funds, £16,500 represents a reserve to cover five months’ operating costs. The bulk (approximately £55,000) of the remaining unrestricted funds was earmarked for specific planned charitable expenditure in 2021.

Statement explaining the policy for holding reserves stating why they are held	Para 1.22	Our policy is to hold a reserve, equal to the approximate operating costs over five months of our Russian service provider OOO Friends House, on deposit as cash. An additional reserve equal to one month’s operating costs is held by our sister US nonprofit Friends House Moscow Support Association. The purpose of the reserve is to permit an orderly winding down of operations should closure become necessary in future.
Amount of reservesheld	Para 1.22	£16,500
Reasons for holding zero reserves	Para 1.22	Not applicable
Details of fund materially in deficit	Para 1.24	Not applicable
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	Not applicable

Additional information (optional) You may choose to include further statements where relevant about:

Para 1.47 The charity’s principal sources of funds (including any fundraising) Para 1.46 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Other

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example,trust deed, memorandum and articles of association etc	Para 1.25	Memorandum and articles of association
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	Limited company
Trustee selection methods	Para 1.25	A trustee is appointed by unanimous

	including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees		agreement of the existing trustees. It is expected that a trustee should normally be a Member or Attender in good standing of Britain Yearly Meeting of the Religious Society of Friends.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51	The charity collaborates with a 501(c)3 nonprofit in the USA, Friends House Moscow Support Association (FHMSA). Both bodies raise funds and conduct charitable activity in Russia and Ukraine. The collaboration takes the form of a coalition or 'partnership of equals' of charities working together for a common purpose, as described in Charity Commission document CC34. The work is coordinated via a Quaker body, the Friends House Moscow International Board, on which both charities are represented. The International Board sets strategy and makes funding decisions for the work as a whole. The British and American charities act jointly in accordance with the decisions of the Board.
Relationship with any related parties	Para 1.51
Other

Reference and administrative details

Charity name	Friends House Moscow
Other name the charity uses	(informally) Friends House Moscow British Committee
Registered charitynumber	1055965
Charity’s principal address	20 Lakeside AYLESBURY HP19 0FX

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Joseph Irwin	Company Secretary	06 Dec 2020 to date
Mary Morris	Chair of Trustees
Yvonne Drakeley	Trustee	29 July 2020 to date
Barbara Forbes	Trustee	29 July 2020 to date
Daphne Sanders	Trustee
Roger Haworth	Treasurer
Bill Chadkirk	Trustee	1 Jan to 29 July 2020
Susan Clarkson	Trustee
James Eddington	Trustee

Corporate trustees – names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity	Not applicable
Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects	Not applicable
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets	Not applicable

Additional information (optional)

Names and addresses of advisers (optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

Signature(s) Joseph Terry Irwin Full name(s)[Mary Florence Morris ] Position (for example Chair of Trustees Company Secretary Secretary, Chair, etc)

Date 07 September 2021

Charity Name Friends House Moscow	Charity Name Friends House Moscow	CharityNo	1055965	1055965
		CompanyNo	3202589
Annual accounts for theperiod
Period start date	01/01/2020	To	Period end date	31/12/2020

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
30,707	29,360	-	60,067	64,129
55	-	-	55	83
	-	-	-	-
28	-	-	28	61
32,022	29,108	-	61,130	29,935
	-	-	-	-
62,812	58,467	-	121,280	94,207

680	-	-	680	-
41,276	41,078	-	82,354	73,351

510	-	-	510	177
42,466	41,078	-	83,544	73,528

20,347	17,389	-	37,736	20,680
-	-	-	-	-
20,347	17,389	-	37,736	20,680
-	-	-	-	-
20,347	17,389	-	37,736	20,680
-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
20,347	17,389	-	37,736	20,680

51,335	18,546	-	69,881	49,201
71,682	35,935	-	107,617	69,881

Charity Name

Charity No Company No

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
	-	-	-	-
-	-	-	-	-
71,682	35,935	-	107,617	69,881
71,682	35,935	-	107,617	69,881

-	-	-	-	-

71,682	35,935	-	107,617	69,881

71,682	35,935	-	107,617	69,881

-	-	-	-	-
-	-	-	-	-

71,682	35,935	-	107,617	69,881

-			-	-
	35,935	-	35,935	18,546
71,682			71,682	51,335
			-

71,682	35,935	-	107,617	69,881

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

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Signed by one or two trustees/directors on behalf of all the trustees/directors

Signature of director authenticating accounts being sent to Companies House

Print Name	Date of approval dd/mm/yyyy
Roger Haworth	01/09/2021
MaryMorris	01/09/2021

Signature	Date dd/mm/yyyy
	01/09/2021
MaryMorris	Print name

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not applicable the conclusion that the charity is a going concern;

Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

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Yes 
-Tick as appropriate
No
Please disclose:
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(i) the nature of the change in accounting policy;

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(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

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(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

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Yes 
-Tick as appropriate
No
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Please disclose:

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(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
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1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes 
-Tick as appropriate
No
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Please disclose:

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(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  it is more likely than not that the trustees will receive the resources;  the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless Offsetting required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in Legacies the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift donations and gifts and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants Donated goods are measured at fair value (the amount for which the asset could be Donated goods exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and Donated services and facilities are included in the SOFA when received at the value of facilities the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

The charity has incurred expenditure on support costs.

Support costs

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The value of any voluntary help received is not included in the accounts but is Volunteer help described in the trustees’ annual report.

Income from interest,	This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends	can be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other
	benefits are recognised as income earned from the provision of goods and services as
	income from charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the
	year.
2.3 EXPENDITURE	AND LIABILITIES
	Liabilities are recognised where it is more likely than not that there is a legal or
Liability recognition	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and support	Support costs have been allocated between governance costs and other support.
costs	Governance costs comprise all costs involving public accountability of the charity and
	its compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost
	categories on a basis consistent with the use of resources, eg allocating property costs
	by floor areas, or per capita, staff costs by the time spent and other costs by their
	usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
	A liability is measured on recognition at its historical cost and then subsequently
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 14.
	The charity has intangible fixed assets, that is, non-monetary assets that do not have
Intangible fixed assets	physical substance but are identifiable and are controlled by the charity through custody
	or legal rights. The amortisation rates and methods used are disclosed in note 15.
	They are valued at cost.
	The charity has heritage assets, that is, non-monetary assets with historic, artistic,
H i	scientific, technological, geophysical or environmental qualities that are held and

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CC17 FRS 102 SORP

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, g , g p y q maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.

Heritage assets

They are valued at cost.

Fixed asset investments in quoted shares, traded bonds and similar investments are Investments valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Debtors charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash Current asset and cash equivalents with a maturity date less than one year. These include cash on investments deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

	
Yes No N/a*
		
Yes No N/a*
		
Yes No N/a*
		
Yes No N/a*

Yes No N/a*

Yes No N/a*
		
Yes No N/a*

Yes No N/a*

Yes No N/a*


POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

14/09/2021

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income	Income	Income	Income	Income	Income	Income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations andgifts 25,251 1,241 - 26,492 31,265 Gift Aid 5,404 - - 5,404 - Legacies - - - - - General grants provided by government/other charities 28,119 - 28,119 32,642 Membership subscriptions and sponsorships which are in substance donations - - - - Donatedgoods,facilities and services 52 - - 52 222 Other - - - - Total 30,707 29,360 - 60,067 64,129 Income from primary purpose activities 55 - - 55 83 - - - - - - - - - Other - - - - - Total 55 - - 55 83 - - - - - - - - - - - - - - Other - - - - - Total - - -- - Interest income 28 - - 28 61 Dividend income - - - - - Rental and leasingincome - - - - - Other - - - - - Total 28 - -28 61 Grant from Friends House Moscow Support Association(nonprofit in USA) 32,022 29,108 - 61,130 29,935 - - - - - - - - - - - - - - - Total 32,022 29,108 -61,130 29,935 Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Foreign currecy gains/losses - - - - - Total - - -- - 62,812 58,467 - 121,280 94,207 Other information: Analysis of income Donations and legacies: TOTAL INCOME Charitable activities: Separate material item of income Other: Income from investments: Other trading activities:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations andgifts	25,251	1,241	-	26,492	31,265
	Gift Aid	5,404	-	-	5,404	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities		28,119	-	28,119	32,642
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	52	-	-	52	222
	Other	-	-	-	-
	Total	30,707	29,360	-	60,067	64,129

	Income from primary purpose activities	55	-	-	55	83
			-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	55	-	-	55	83

			-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	28	-	-	28	61
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	28	-	-	28	61

	Grant from Friends House Moscow Support Association(nonprofit in USA)	32,022	29,108	-	61,130	29,935
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	32,022	29,108	-	61,130	29,935

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Foreign currecy gains/losses	-	-	-	-	-
	Total	-	-	-	-	-

		62,812	58,467	-	121,280	94,207

All income in the prior year was unrestricted except for: (please provide description and amounts)		Restricted income in the prior year as detailed in Note 27.2 which amounted in total to £42,323
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.


Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)		The grant from Friends House Moscow Support Association (our sister nonprofit in the USA) forms part of a joint collaborative arrangement. For further explanation see Note 29. The amount andprioryear amount are as shown above.

CC17a (Excel)

14/09/2021

Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Income in Russian roubles (RUB) and euros (EUR) have been translated into sterling using the xe.com exchange rate as at the date of the transaction.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff		This year Last year £ £	This year Last year £ £
		-	-
		-	-
		52	222
		52	222
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	The Charity receives small amounts of donated goods for resale. As it is not practical to measure fair value prior to resale, the donated goods are recognised when they are sold and the proceeds from sale are recognised as 'Income from other trading activities' (6.10 FRS 102 SORP). The Charity is currently not in receipt of any other donated goods, facilities and services except as noted below.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.
	The Charity has no official unpaid general volunteers. We are grateful to our independent examiner for offering services free of charge as noted in the Trustees' Annual Report.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 6 Expenditure

Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Incurred seeking donations	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-
Incurred seeking grants
Operating membership schemes and social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operating a trading company undertaking non-charitable trading activity
Advertising, marketing, direct mail and publicity	680	-	-	680	-
Start up costs incurred in generating new source of future income	-	-	-	-	-
Database development costs	-	-	-	-	-
Other trading activities				-	-
Investment management costs:	-	-	-	-
Portfoliomanagement costs	-	-	-	-	-
Cost of obtaininginvestment advice	-	-	-	-	-
Investment administration costs	-	-	-	-	-
Intellectualpropertylicencingcosts	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	680	-	-	680	-

Grants to external projects	2,859	23,669	-	26,528	21,003
Quaker outreach activities	30,255	17,408	-	47,664	46,029
Programme and grant management	8,162	-	-	8,162	6,319
	-	-	-	-	-
Total expenditure on charitable activities	41,276	41,078	-	82,354	73,351

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Bank charges	492	-	-	492	212
Foreign currecy gains/losses	18	-	-	18	-
	-	-	-	-	- 35
	-	-	-	-	-
	-	-	-	-	-
Total other expenditure	510	-	-	510	177

	42,466	41,078	-	83,544	73,528

CC17a (Excel)

14/09/2021

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total* *prior year*
	£	£	£	£	£
Activity 1 Activity2

Other
Total

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).	Expenditure in Russian roubles (RUB) has been translated into sterling using the xe.com exchange rate as at the date of the transaction.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items Description	Description	This year Last year £ £	This year Last year £ £
		-	-

		-	-
		-	-
		-	-

		-	-
		-	-

CC17a (Excel)

14/09/2021

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amountpaid out	Amountpaid out	Balance held atperiod end	Balance held atperiod end
Description/name of party	Related party (Yes or No)	Thisyear	Lastyear	Thisyear	Lastyear	Thisyear	Lastyear
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held atperiod end	Balance held atperiod end
	Thisyear	Lastyear
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

14/09/2021

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost (examples)	Raising funds £	Activity 1 £	Activity 3 £	Grand total £	Basis of allocation
					(Describe method)
Governance	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Other	-	-	-	-
Total	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

Social security costs Other employee benefits Total staff costs Pension costs (defined contribution pension plan) Salaries and wages	This year £	Last year £
	-	-
	-	-

	-	-
	-	-

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made. Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset) 11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period. Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date

CC17a (Excel)

14/09/2021

Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.

CC17a (Excel)

14/09/2021

CC17a (Excell 24 1410912021

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Nil			£	£
			-	-
			-	-
			-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

13.2 Grants made to institutions	13.2 Grants made to institutions
*My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.*			*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
Big Change	Education for orphans		2,961
Alternatives to Violence Project (Moscow)	Alternatives to Violence training workshops		9
Alternativshchik Newsletter	Information/advice for conscientious		9
Integration center for refugee children "All Kids are the Same"	Refugee Centre and education services ~~objectors~~		22,984
Soldiers' Mothers	Information/advice for conscientious		371
Green Patrol (Buzuluk)	Environmental cleanup ~~objectors~~		194
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			26,528
			-
			26,528

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

14.2 Depreciation and impairments

SL or RB	SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

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14.4 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied and significant assumptions

the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.

(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.

(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not

CC17a (Excel)

14/09/2021

Section C Notes to the accounts

Note 15 Intangible assets Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Project development costs £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

CC17a (Excel)

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Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

CC17a (Excel)

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15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year. (v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included. (vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d ti

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

16.5 Impairment

CC17a (Excel)

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Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

CC17a (Excel)

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16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

CC17a (Excel)

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16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	£	£	£	£	£

	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investment s	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Listed investments Total Grand total (Fair value at year end+Cost less impairment) Social investments Other investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

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17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments Total Cash or cash equivalents Listed investments Investment properties Other investments Social investments	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

17.5 Guarantees

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

*Description*	This year £	Last year £




*Total*

*Description*	This year £	Last year £

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information ).

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).

CC17a (Excel)

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Total

Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.1 Analysis of debtors
Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £

	-	-
	-	-
	-	-

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period Balance at the start of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

21.2 Movements in recognised provisions and funding commitment during theperiod	21.2 Movements in recognised provisions and funding commitment during theperiod
	This year	Last year
	£	£
Balance at the start of the reporting period	-	-
Amounts added in current period	-	-
Amounts charged against the provision in the current period	-	-
Unused amounts reversed during the period	-	-
Balance at the end of the reporting period	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).. 21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.

Description of item including its legal nature. Estimate of financial effect Please describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

Description of item Estimate of financial effect

23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibility of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year £	Last year £
	-	-
	-	-
	107616.97	69,881
	-	-
	107,617	69,881

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont

Note 26 Events after the end of the reporting period Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Mental Health	R	Promotion of mental health	1,191	-	- 226	-	-	966
AVP and Peace	R	Alternatives to violence andpeace work ~~as at o~~ ~~ad pubs~~ ~~g oQuae~~	600	100	- 18	-	-	682
Joseph Rowntree CT	R	texts ~~Suppotospecc pojects by~~	-	-	-	-	-	-
RadleyTrust	R	agreement	218	3,000	-	-	-	3,218
Outreach	R	Quaker outreach activities	25	35,143	- 17,183	-	-	17,985
Project workgeneral	R	Project(non-outreach)work	-	1,206	- 822	- 384	-	0
Refugee School	R	Support for refugees in Moscow ~~Suppotospecc pojects by~~	16,447	19,019	- 22,984	603	-	13,085
BEARR Trust	R	agreement	65	-	-	- 65	-	0
Unrestricted funds	UR	General charitable objects	51,335	62,812	- 42,311	- 155	-	71,682
			-	-	-	-	-	-
*Other funds (balancing* *figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			69,881	121,280	- 83,544	-	-	107,617
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No 
*If yes, please state the basis on which the assets and/or liabilities have been translated into* *sterling (or the currency in which the accounts are drawn up).*

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

*unrestricted funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Mental Health	R	Promotion of mental health	1,191	-	-	-	-	1,191
AVP and Peace	R	Alternatives to violence andpeace work ~~Translation and publishing of Quaker~~	2,357	-	- 1,757		-	600
Joseph Rowntree CT	R	texts	-	-	-	-	-	-
RadleyTrust	R	Advice on conscription/alternative service	218	-	-	-	-	218
Outreach	R	Quaker outreach activities	1,800	9,906	- 11,681	-	-	25
Project workgeneral	R	Project(non-outreach)work	-	-	-	-	-	-
Refugee School	R	Support for refugees in Moscow	2,069	32,417	- 18,039		-	16,447
BEARR Trust	R	Careers helpfor disabledpeople	65	-	-	-	-	65
Unrestricted funds	UR	General charitable objects	41,501	51,884	- 42,050	-	-	51,335
			-	-	-	-	-	-
*Other funds (balancing* *figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			49,201	94,207	- 73,528	-	-	69,881
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No 
				

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	Transfers were made where a charitable payment exceeded the restricted funds available. In this case the restricted balance was used up and the remaining requirement fulfilled from unrestricted funds.	154.55
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

Planned use Purpose of the designation Amount

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	This year					Last year £
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£	£	£	£




*Please give details of why remuneration or other* *employment benefits were paid.* *State the number of trustees to whom retirement benefits* *are accruing under a defined contribution pension* *scheme.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* *If a third party has been reimbursed for providing one or* *more trustees, state the nature of the payment and* *amount of the reimbursement.*

CC17a (Excel)

14/09/2021

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		*TRUE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

TRUE

Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

CC17a (Excel)

14/09/2021

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Friends House Moscow (internationally) is a collaboration between the U.K. charitable company Friends House Moscow, and a 501(c)3 nonprofit in the USA, Friends House Moscow Support Association (FHMSA). Both bodies raise funds and conduct charitable activity in Russia and Ukraine. The collaboration takes the form of a coalition or 'partnership of equals' of charities working together for a common purpose, as described in Charity Commission document CC34.

The work is coordinated via a Quaker body, the Friends House Moscow International Board, on which both charities are represented. The International Board sets strategy and makes funding decisions for the work as a whole. The British and American charities act jointly in accordance with the decisions of the Board. Thus they are held jointly and individually accountable for the expenditure of funds raised.

As part of its charitable activity, Friends House Moscow makes project grants to small NGOs in Russia. These grants are often made in cash, as are payments for other programme expenses such as fees to translators. For this reason the British Charity runs a cash account in Moscow denominated in Russian Roubles (RUB).

For operational efficiency and convenience, a significant portion (but not necessarily the total) of FHMSA's funds for use in Russia is channelled through the rouble cash account of the British Charity. Funds originating from FHMSA appear in the British accounts and are shown in the SOFA as a separate material item.

The British Charity does not act as an agent for FHMSA within the meaning of SORP FRS 102 section 19. Nor is there any formal joint venture or other consortium arrangement. The British Charity acts as a principal in that its trustees have discretion as to how the funds are used; however in practice all charitable expenditure is subject to joint decision making between the two bodies, as minuted in the meetings of the International Board conducted under Quaker Business Method.

Under this arrangement, funds from FHMSA that flow via the British accounts are shown in the American (FHMSA) accounts as a donation to the British Charity. In the British accounts (this document) the funds are shown as a separate material item of income (SOFA line S05) and described as "Grant from Friends House Moscow Support Association (nonprofit in USA)".

CC17a (Excel)

14/09/2021

Independent examinerfs report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES Sect(on A Independent Examinerfs Report Report to the trusteesldirectorsl members of Friends House Moscow On accounts for the year ended 31 Decemter 2020 Chartty no.: 1055 Company no.: 3202589 Set out on pages Respective responsibilities of trustees and examiner The trustees (who are also the diredors of the company for the purposes of company law) are responsible for the preparation of the accounts. The chartty's trustees consider that an audit is not required for this year under section 144 of the CharTties Act 2011 (the Chartties Act) and that an indeFendent examinati) is needed. It is my responsibilty to.. examine the accounts under sedton 145 of the Charities Act, to follow the procedures laid dovm in the general Directions given by the Charty Commission (under sedton 145(5)(b) of the Charities Act. and to state vthether parttcuLgr matters have come to my attention. Basis of independent My examination was camed out in accordance with general Directions given examinerfs statement by the Chartty Commission. An examination includes a review of the accountiTrJ records kept by the charity and a comparison of the accounts presented those records. It also indudes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the trustees conMIng any such matters. The procedures undertaken do not provide all the eviden that Vuld be required in an audit, and consequentty no opinion is given as to whether the accounts present a Iwe and fairf Nllew and the report is limited to those matters set out in the statement beknv. Independent In conne<Xion with my examination. no matter has come to my attention exarninerfs statement (other than that disclosed below ") to indicate that: . accounting records have not been kept in accordan with section 386 of the Companies Act 2006", . the aCunts do not ac£ord with such records: . where accounts are prepared on an accruals basis. whether they fail to comply wth retevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent wFlh the Charities SORP (FRS102) ' any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts. ' Please delete the woffls in the bradcets rfthey do not apply. Signed: 01 September 2021 IER

Name: lan Arthur Bart Relevant professional qualification(s) or body (if any): Address: Flat 1. Kingsdale Court 65 Tower Street Winchester S023 8TA Section B Disclosure Qnly complete rf the examiner needs to highlight material problems (E.g- Ac(yJuntir#J reujrts ha% not ten kept in a(XxXdan se(on 386 ofthe C¢)mpaniesA¢t 2(th", the aco)unts éo not acojrd rELrrd5.' any materia expp[rtY or athon whith appeats not to be in aordantr thetrusts ofthe d4¥ty,' any fre to be wo¥thd wrth infornialx)n expL#nati)n by any past or prE5Wttrusts8. offK£r ormpk)>". in th? case ofacuuab a¢uJunts any material with ts w#yt.) IER

Give here brief details of any items that the examiner wishes to disclose. IER