## **Trustees’ annual report (including Directors’ report) for the period**
## **From: 1 January 2021**
## **To: 31 December 2021**
**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
within the 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 and migrant children in Russia
•
Alternatives to Violence training
workshops
•
Information and advice for conscientious
objectors
•
Education services for orphans|
|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)**
|**Additional information (optional)**|**Additional information (optional)**|**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 and management”.|
|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 2022 the numbers of
visitors in Facebook and_vKontakte_continued to
increase, and in October were about 403 and
336 respectively. There is also a Quaker
channel in Telegram messenger with 72
subscribers. Facebook remains the busiest
place of communication about Quakerism in
Russian. FacebookandTelegramare bothused|
|---|---|---|
for informing people about the online Meetings for Worship.
The quakers.ru website acts as an online resource centre for Russian-speaking people who are interested in Quakerism. It contains a collection of short articles about Quakers, with new ones added weekly, and our library of e- books for download. In the 6 months to June 2021 there were 31,139 visits to the website, including 3,110 to the books pages.
Our e-books are also available from a number of other online channels, including Ridero, Litres.ru, Amazon, Bookmate.com. Other outlets include alternative bookshops in Moscow and St Petersburg. Muriel Payne’s book _Plague, Pestilence and Famine_ , translated by Sergei Nikitin, was our main project in 2021. In addition to online publication, a successful crowdfunding exercise gave us the opportunity to print 230 good quality paper copies of the book and to send about 100 copies to several regional libraries and museums. 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 about 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.
In early 2021 the Centre held most of the lessons online, but as the pandemic lockdown was slowly reduced they also resumed regular face to face meetings for small groups of 7-10 children with coordinator(s) and volunteers. Children learn Russian, English, Maths, Social Science and Skills, and other subjects. In February-March a group of 36 younger schoolchildren had 42 lessons a week; a group of 40 older schoolchildren had 35-37 lessons a week.
The Centre also holds Art Therapy sessions with an artist for 30 children, and offers an Integration via Arts program. In February-March 32 children had regular sessions of Movement Therapy. Work continued until the end of May, and “summer school” activities were also organised.
In the autumn, regular sessions were resumed and included 42 lessons per week for 38-40 younger children; 35–37 lessons per week for 40 older children; 20 support group lessons per week for 26 students. The “Equally Diverse” project:
A project running from November 2020 to April 2021 was 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 number of children with a migration background in these schools ranges from 15 to 30 percent of the total. The goal of this project was to help these children to integrate into the school environment: to learn Russian, find new friends, and not be marginalised. During the project 352 units of educational and fiction literature and board games were transferred to 10 schools. 30 teachers participated and used manuals and games in their classes; the materials will continue to be used in future years. In autumn 2021 the project expanded geographically, to share the Kaluga experience and develop the Equally Diverse program in Novosibirsk in Siberia, to help a total of 600 children of migrants. From the preliminary report: "Together with colleagues, we started working in 10 schools in Novosibirsk. 30 teachers from Novosibirsk schools with a wide ethnic composition came to our programme for training… For effective work, we purchased and donated 350 units of methodological and fiction literature, and games… We carry out diagnostics for knowledge of the Russian language. One was held in November to find out the level of language with which the children came to the first classes. The next ones will be held in March and May. After that, we will find out how the language level of children has changed when new purchased materials were used in teaching/” Alternatives to Violence training workshops: The Alternatives to Violence Project (AVP) group in Moscow held several workshops in the FHM office. Workshops in February and March included 5-6 participants each. Nine participants attended a workshop in April "About Life and Destiny", and seven attended one in May on “Me and other people”. There was a workshop in December on “About my wishes”, and also an art therapy meeting.
FHM also provided funding towards the work of AVP Ukraine. The group worked in Odessa, and also in the cities of Avdeevka, Kharkov, and Zaporozhje. During February to April, four basic
workshops were held for grown-ups and two basic workshops for teenagers, both online and offline. They also ran one advanced workshop and one training session for trainers. The facilitators of the project helped Odessa School of Peacebuilding to run two workshops for its activists. In Zaporozhje they ran a training session for young leaders of the city. Work in May to July included two in-person oneday workshops for children and five one-day workshops for teenagers, plus one advanced workshop and one training session for trainers. Training planned for October to November concentrated on bullying prevention for school teachers. 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). During the reporting period (November 2020 - October 2021), 58 posts were published on social networks, which included 29 original and 29 reposts. In total, these materials collected 4383 views. The posts included 6 unique materials for Russian-language content on the right to conscientious objection to military service and the development of peacekeeping ideas in different countries. 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.
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. During the academic year 1 November 2020 - 31 July 2021, Big Change held 15 English Club meetings, which were attended by 1-5 students, 1-2 volunteers and 1-2 teachers. Themes of the meetings included: My pet, In a town, Spring, A superhero, Finger-speech, Easter, England and America in World War II, Celebrities and New Zealand, A basket picnic, etc. In each Club they discussed the topic, learned new vocabulary, prepared a short presentation and communicated with volunteers. During Club meetings teachers worked with students on new vocabulary words and phrases. After each meeting staff at Big Change assessed the results and achievements by using a special skills developments chart. They collected feedback from students, teachers and volunteers. For example, from Anya: “Thanks for the classes! I feel more confident now that I speak English. I really want to learn how to speak on different topics, I think this is very necessary in life. Thank you for helping me and putting up with my mistakes!”
## **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**
|**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
£78,127 in current assets (cash in hand and
on deposit), of which £19,927 comprised
restricted funds for defined charitable
purposes.
Out of the remaining £58,200 in unrestricted
funds, £16,500 represents a reserve to cover
five months’ operating costs. The bulk
(£41,700) of the remaining unrestricted
funds was earmarked for specific planned
charitable expenditure in 2022.|
|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 reserves held|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
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|Para 1.25|A trustee is appointed by unanimous
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 charity number|1055965|
|Charity’s principal address|20 Lakeside
AYLESBURY
HP19 0FX|
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body)**
**entitled to appoint trustee (if any)**|
|---|---|---|---|---|
||Joseph Irwin|Company Secretary|||
||Mary Morris|Chair of Trustees|||
||Yvonne Drakeley|Trustee|||
||Barbara Forbes|Trustee|||
||Daphne Sanders|Trustee|||
||Roger Haworth|Treasurer|||
||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
Joseph Terry Irwin **Full name(s)**[Mary Florence Morris ] **Position (for example** Chair of Trustees Company Secretary **Secretary, Chair, etc)**
**Date** 31 August 2022
|Charity Name
**Friends House Moscow**|Charity Name
**Friends House Moscow**|CharityNo|1055965|1055965||
|---|---|---|---|---|---|
|||CompanyNo|3202589|||
|Annual accounts for theperiod||||||
|Period start date|01/01/2021|**To**|Period end
date|31/12/2021||
## **Section A Statement of financial activities (including summary income and expenditure account)**
|Guidance Note
S01
S02
S03
S04
S05
S06
S07
**Expenditure (Notes 6)**
**Expenditure on:**
S08
S09
S10
S11
S12
S13
Tax payable
S14
S15
Net gains/(losses) on
investments
S16
S17
**Extraordinary items**
S18
S19
S20
Other gains/(losses)
S21
S22
**_Reconciliation of_**
**_funds:_**
S23
S24
Raising funds
Separate material item of income
Other
Other
**Other recognised** **gains/(losses):**
**_Total_**
**Recommended categories by activity**
**Income (Note 3)**
**Income and endowments from:**
Donations and legacies
Investments
Charitable activities
Other trading activities
Gains and losses on revaluation of fixed assets for the
charity’s own use
Charitable activities
Separate material expense item
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**_Net movement in funds_**
Total funds brought forward
**Net income/(expenditure) before tax for**
**the reporting period**|**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|
|---|---|---|---|---|---|
||23,608|24,358|-|47,966|60,067|
||36|-|-|36|55|
|||-|-|-|-|
||1|-|-|1|28|
||5,299|-|-|5,299|61,130|
|||-|-|-|-|
||28,945|24,358|-|53,302|121,280|
|||||||
||-|996|-|996|680|
||39,127|38,932|-|78,059|82,354|
|||||||
||3,300|438|-|3,738|510|
||42,427|40,365|-|82,792|83,544|
|||||||
||13,482
-|16,008
-|-|29,490
-|37,736|
||-|-|-|-|-|
||13,482
-|16,008
-|-|29,490
-|37,736|
||-|-|-|-|-|
||13,482
-|16,008
-|-|29,490
-|37,736|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||13,482
-|16,008
-|-|29,490
-|37,736|
|||||||
||71,682|35,935|-|107,617|69,881|
||58,200|19,927|-|78,127|107,617|
Charity Name
Charity No Company No
## **Section B Balance sheet**
|Guidance Note
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
**Creditors: amounts falling due within**
**one year (Note 20)**
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
**Creditors: amounts falling due after**
**one year (Note 20)**
B14
**Provisions for liabilities**
B15
**_Total net assets or liabilities_**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
**Restricted income funds (Note 27)**
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22|**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|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||~~-~~|~~-~~|~~-~~|~~-~~|-|
|||||||
||-|-|-|-|-|
|||-|-|-|-|
||-
|-
|-
|-
|-|
||~~58,200~~
|~~19,927~~
|~~-~~
|~~78,127~~
|107,617|
||~~58,200~~|~~19,927~~|~~-~~|~~78,127~~|107,617|
|||||||
||-|-|-|-|-|
|||||||
||~~58,200~~|~~19,927~~|~~-~~|~~78,127~~|107,617|
|||||||
||~~58,200~~|~~19,927~~|**-**|~~78,127~~|107,617|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||58,200|19,927|-|78,127|107,617|
|||||||
||-|||-|-|
|||19,927|-|19,927|35,935|
||58,200|||58,200|71,682|
|||||-||
|||||||
||58,200|19,927|-|78,127|107,617|
_**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|30/08/2022|
|MaryMorris|30/08/2022|
|||
|Signature|Date
dd/mm/yyyy|
||30/08/2022|
|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 { }.
Yes* ✓ * -Tick as appropriate No*
## _**Please disclose:**_
## _**(i) the nature of the change in accounting policy;**_
_**(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).
**----- Start of picture text -----**
Yes* ✓
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
**----- Start of picture text -----**
(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.
**----- End of picture text -----**
## **1.5 Material prior year errors**
**----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* ✓
* -Tick as appropriate
No*
**----- End of picture text -----**
## _**Please disclose:**_
**----- Start of picture text -----**
(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.
**----- End of picture text -----**
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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**
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.
## **Recognition of income**
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**
|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*|||
|✓|||
|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*|||
|✓|||
CC17 FRS 102 SORP
22/08/2022
7
The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
## **Volunteer help**
|**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|
|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*|||
|✓|||
|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*|||
|✓|||
||||
||||
|Yes*
No*
N/a*|||
|||✓|
|Yes*
No*
N/a*|||
||✓||
|Yes*
No*
N/a*|||
|||✓|
|Yes*
No*
N/a*|||
CC17 FRS 102 SORP
22/08/2022
8
, 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
22/08/2022
9
**Section C Notes to the accounts (cont)**
## **Note 3 Income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
22,866 12,306 - 35,172 26,492
Gift Aid
624 144 - 768 5,404
Legacies
- - - - -
General grants provided by government/other
charities
11,908 - 11,908 28,119
Membership subscriptions and sponsorships
whichareinsubstance donations
- - - - -
Donated goods, facilities and services
118 - - 118 52
Other
- - - - -
**Total** 23,608 24,358 - 47,966 60,067
Income from primary purpose activities
36 - - 36 55
- - - -
- - - - -
Other
- - - - -
**Total** 36 - - 36 55
- - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
1 - - 1 28
Dividend income
- - - - -
Rental and leasing income
- - - - -
Other
- - - - -
**Total** 1- - 1 28
Grant from Friends House Moscow Support
Association(nonprofitinUSA)
5,299 - - 5,299 61,130
- - - - -
- - - - -
- - - - -
**Total** 5,299- - 5,299 61,130
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
forcharity's ownuse
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Foreign currecy gains/losses
- - - - -
**Total** - - - - -
28,945 24,358-53,302 121,280
**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**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis of income**|
|---|---|---|---|---|---|---|
||Donations and gifts|22,866|12,306|-|35,172|26,492|
||Gift Aid|624|144|-|768|5,404|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities||11,908|-|11,908|28,119|
||Membership subscriptions and sponsorships
whichareinsubstance donations|-|-|-|-|-|
||Donated goods, facilities and services|118|-|-|118|52|
||Other|-|-|-|-|-|
||**Total**|23,608|24,358|-|47,966|60,067|
||||||||
||Income from primary purpose activities|36|-|-|36|55|
||||-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|36|-|-|36|55|
||||||||
||||-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|1|-|-|1|28|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|1|-|-|1|28|
||||||||
||Grant from Friends House Moscow Support
Association(nonprofitinUSA)|5,299|-|-|5,299|61,130|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|5,299|-|-|5,299|61,130|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
forcharity's ownuse|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Foreign currecy gains/losses|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||28,945|24,358|-|53,302|121,280|
||||||||
|**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 £121,280|||||
|**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)
22/08/2022
10
**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), US dollars (USD) and euros (EUR) have been translated into sterling using the xe.com exchange rate as at the date of the transaction.
CC17a (Excel)
22/08/2022
11
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||||
|||||
|||||
CC17a (Excel)
22/08/2022
12
**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**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||118|52|
|||118|52|
|**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)
22/08/2022
13
**Section C Notes to the accounts (cont)**
## **Note 6 Expenditure**
|Fundraising agents
Operating charity shops
**Total expenditure on charitable**
**activities**
**Expenditure on**
**raising funds:**
Incurred seeking legacies
Portfoliomanagement costs
Investment management costs:
Incurred seeking donations
Quaker outreach activities
**Expenditure on**
**charitable**
**activities**
Grants to external projects
Programme and grant management
Rent collection, property repairs and
maintenance charges
Operating membership schemes and
social lotteries
Staging fundraising events
Database development costs
Foreigncurrecy gains/losses
Repayment ofunusedrestricted grant
Miscellaneous expenses
**Separate material**
**item of expense**
Other trading activities
Intellectualpropertylicencing costs
Investment administrationcosts
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
**Analysis of expenditure**
Incurred seeking grants
**TOTAL EXPENDITURE**
**Total expenditure on raising funds**
Operating a trading company
undertaking non-charitable trading
activity
Cost ofobtaininginvestment advice
**Other**
Bankcharges
**Total**
**Total other 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|-|996|-|996|-|
||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|
||Start up costs incurred in generating
new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||-|-|
||Investment management costs:|-|-|-|-||
||Portfoliomanagement costs|-|-|-|-|-|
||Cost ofobtaininginvestment advice|-|-|-|-|-|
||Investment administrationcosts|-|-|-|-|-|
||Intellectualpropertylicencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on raising funds**|-|996|
-|996|680|
||||||||
||Grants to external projects|3,419|26,178|-|29,597|26,528|
||Quaker outreach activities|29,735|12,754|-|42,489|47,664|
||Programme and grant management|5,973|-|-|5,973|8,162|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|39,127|38,932|-|78,059|82,354|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Bankcharges|687|-|-|687|492|
||Foreigncurrecy gains/losses|2,546|-|-|2,546|18|
||Repayment ofunusedrestricted grant|-|438|-|438|-|
||Miscellaneous expenses|67|-|-|67|-|
|||-|-|-|-|-|
||**Total other expenditure**|3,300|438|-|3,738|510|
||||||||
|||42,427|40,365|-|82,792|83,544|
CC17a (Excel)
22/08/2022
14
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities undertaken directly**|**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)
22/08/2022
15
**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)
22/08/2022
16
**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)
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**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 2**
**£**|**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)
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**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).**_
|**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)._**|||
|---|---|---|
|**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)
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19
## **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.**
|**The parts of the charity in which the**
**employees work**
**11.2 Average head count in the year**||**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)
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**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
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**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)
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**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 £**|
|Alternatives to Violence Project (Ukraine)|Alternatives to Violence training workshops||1,189|
|Soldiers' Mothers|Information/advice for conscientious
||654|
|"Equally Diverse" project (schools in Kaluga and Novosibirsk)|~~objectors~~
Education and integration of migrant children||4,056|
|Integration center for refugee children "All Kids are the Same"|Refugee Centre and education services||23,698|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**29,597**|
||||-|
||||29,597|
CC17a (Excel)
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23
**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**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**
**Fixtures,**
**fittings and**
**equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of
the year
- - - - -
Additions
- - - - -
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
****Basis**
SL or RB
SL or RB
SL or RB
SL or RB
SL or RB
Straight
Line ("SL")
or Reducing
Balance
("RB")
**** Rate**
At beginning of the
year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - - -
Net book value at the
beginning of the year
- - - - -
Net book value at the
end of the year
- - - - -
**14.3 Net book value**
**14.2 Depreciation and impairments**|
|---|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight
Line ("SL")
or Reducing
Balance
("RB")|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
CC17a (Excel)
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24
## **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)
22/08/2022
25
**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**
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Project**
**development**
**costs**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Method of**
**amortisation**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|
SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("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 t l d d ti_
CC17a (Excel)
22/08/2022
28
**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**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**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**
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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**
|Carrying amount at the end of period
Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation|**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)
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32
**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)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**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**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
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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_**|**_Description_**|**_Description_**|**_Description_**|**_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).**_
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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.**
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**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.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**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**
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**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**
**£**|
|
|---|---|---|---|
||-|-||
||-|-||
||-|-||
||-|-||
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**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**
|
**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts**
**or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**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**
**£**|
|
|---|---|---|---|
||-|-||
||-|-||
||-|-||
||-|-||
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**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.**
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**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.**
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**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.**
|**possibility of their existence is remote.**||
|---|---|
|**Description of item including its legal nature.**
**Please describe any security provided in**
**connection to the liability.**|**Estimate of financial effect**|
|||
|||
|||
|||
## **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**
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## **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**
**£**|
|
||-|-||
||-|-||
||78,127|107,617||
||-|-||
||78,127|107,617||
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**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.**
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**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**
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**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|966|-|- 438|-|-|528|
|AVP and Peace|R|Alternatives to violence andpeace work|682|-|-|- 682|-|- 0|
|RadleyTrust|R|For specificprojects byagreement|3,218|3,000|-|-|-|6,218|
|Project workgeneral|R|Project(non-outreach)work|0|11,000|- 4,709|-|-|6,291|
|Outreach|R|Quaker outreach activities|17,985|1,257|- 12,754|-|-|6,487|
|Refugee School|R|Support for refugees in Moscow|13,085|7,702|- 23,698|2,911|-|- 0|
|BEARR Trust|R|For specificprojects byagreement|0|-|-|-|-|0|
|FHMBC admin and fundraising|R|Admin/fundraisingbyUK charity|-|1,399|- 996|-|-|404|
|Ukrainian refugees via QCEG|R|Support for refugees in central Europe|-|-|-|-|-|-|
|Unrestricted funds|UR|General charitable objects|71,682|28,945|- 40,197|- 2,230|-|58,200|
|**_Other funds (balancing_**
**_figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||107,617|53,302|- 82,792|-|-|78,127|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**|||||||||
|**_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)._**|||Sterling value is automatically calculated by
the accounting system (QuickFile) using the
xe.com rate on the transaction date||||||
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## **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**
_**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**_
|**_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
~~Translation and publishing of Quaker~~|600|100|- 18|-|-|682|
|Joseph Rowntree CT|R|
texts|-|-|-|-|-|-|
|RadleyTrust|R|Advice on conscription/alternative service|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|16,447|19,019|- 22,984|603|-|13,085|
|BEARR Trust|R|Careers helpfor disabledpeople|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*|Yes*
No*|
|---|---|
|✓||
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## **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.|2229.63|
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
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## **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**|**Legal authority (eg**
**order, governing**
**document)**|**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._**||||||||
|||||||||
|||||||||
|||||||||
|||||||||
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## **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**_
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**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.**_
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**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 and/or the sterling bank 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)".
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## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
## **Report to the** Friends House Moscow **trustees/directors/ members of**
**On accounts for the year ended**[31 December 2021 ]
> **Charity no.:** 1055965 Company no.: 3202589
**Set out on pages**
1-3
**Respective responsibilities of trustees and examiner**
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. [The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of [named body]]. _Delete_ [ ] _if not applicable._
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- • to state whether particular matters have come to my attention.
**Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
1
**IER**
##
##
##
**Give here brief details of any items that the examiner wishes to disclose** .
3
**IER**