2023-12-31-accounts - Friends House Moscow

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees’ Annual Report for the period

From 1 January 2023 Period end date

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,and the provision of support for refugees, asylum seekers and other disadvantaged people who are resident within, or citizens of, the countries of the former Soviet Union.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or	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.

services identified in the accounts.		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. • Training workshops for Alternatives to Violence, and psychological support, in Ukraine, Estonia and Russia. • Education services for orphans in Russia
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit.

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

	SORP reference
Policy on grant making	Para 1.38	The military action in Ukraine led us last year to year to widen slightly our charitable objects to include as follows,'the provision of support for refugees, asylum seekers and other disadvantaged people who are resident within, or citizens of, the countries of the former Soviet Union.' As part of our charitable activity we make grants to small NGOs in Russia, UkraineEstonia and The Czech Republic 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

	SORP reference
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. 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, and our library of e-books for download. New short articles continue to be added weekly. In 2023 we distributed over 200 copies of paper books consisting of 61 titles. Most in demand as e-books were: *Celebration of Discipline, Elizabeth*

Fry, God is Silence, A Light that is Shining, George Fox Speaks for Himself, Quaker Faith and Practice, and Truth of the Heart. Educational and cultural support for refugee children in Russia: The refugee centre in Moscow provides educational and cultural activities for pre-schoolers who don’t attend kindergarten, and tutoring for school age children who have no access to state schools. Alternatives to Violence training workshops: The Alternatives to Violence Project (AVP) group in Moscow held two workshops in the FHM office. FHM also supported the AVP group in Tallinn (Estonia) to run joint workshops between refugees from Ukraine, and ethnic Russian citizens of Estonia. The aim was to foster communication and understanding between these two groups. Educational support for orphans in Moscow. 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 Educational and cultural support for Ukrainian refugee children in Tallinn (Estonia): In late 2023 we financed the purchase and distribution, by the Tallinn Refugee Centre, of books and used computers for use in schools in Estonian language classes, for refugee children from Ukraine.

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

Achievements against Para 1.41 objectives set Performance of fundraising activities against objectives Para 1.41 set Investment performance Para 1.41 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 £50,612 in current assets (cash in hand and on deposit) of which £2,598 comprised restricted funds for defined charitable purposes. Out of the remaining £48,014 in unrestricted funds, £18,832 represents a reserve to cover five months’ operating costs. The bulk of the remaining unrestricted funds (£29,182) was earmarked for specific planned charitable expenditure in 2024.
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	£50,612
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:


The charity’s principal sources of funds (including any fundraising)	Para 1.47
Investment policy and objectives including any social investment policy adopted	Para 1.46
A description of the principal risks facing the charity	Para 1.46	With the benefit of hindsight, we have identified the risk arising from our trustees being a small group of ageing people. As a consequence, both unexpected death and rapid deteriorations of health have impacted our capabilities. Urgent steps are being taken to address this.
Other

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Memorandum and articles of association
How is the charity constituted? (e.g 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 purposes for countries or citizens of former countries of the Soviet Union. 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 9 10 11 12 13 14 15 16 17 18 19 20	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	CompanySecretary
	MaryMorris	Chair of Trustees
	Yvonne Drakeley	Trustee
	Barbara Forbes	Trustee
	Daphne Sanders	Trustee
	Roger Haworth	Treasurer
	Susan Clarkson	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 Not applicable held in this capacity Name and objects of the Not applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not applicable safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address




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 trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Mary Florence Morris Full name(s) Joseph Terry Irwin ~~oo~~ Position (eg Secretary, Secretary and Director Chair of Trustees Chair, etc) ~~pp~~ Date 11th September 2025 ~~|~~

Charity Name Friends House Moscow	Charity Name Friends House Moscow	Charity No	1055965	1055965
		Company No	3202589
Annual accounts for the period
Period start date	01/01/2023	To	Period end date	31/12/2023

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

Unrestricted funds Restricted income funds £ £ F01 F02	Unrestricted funds Restricted income funds £ £ F01 F02	Endowment funds £ F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
33 864	17330	-	51 194	53451
843		-	843	133
-	-	-	-	-
-		-	-	106
4887	-	-	4887	29770
		-	-
39 595	17 330	-	56 924	83 459 28

		-	-	0 73 654 11 752 -
		-	91598	73 654

		-	8 399	11 752 -
72 742	27 255	-	99 997	61 902
			43 073 - 21 557 - - 43 073 - 21 557 - - 43 073 - 21 557 - 6 000 - - - - - - 49 073 - 21557 99 685 78 127 50 612 99 685
33 147 -	9 926 -	-	43 073 -	21 557
-	-	-	-	-
33 147 -	9 926 -	-	43 073 -	21 557
-	-	-	-	-
33 147 -	9 926 -	-	43 073 -	21 557
-	-	-	-
3 254 -	2 746 -	-	6 000 -	-

-	-	-	-	-
-	-	-	-	-
36401 -	12672 -	-	49 073 -	21557

84 415	15 270	-	99 685	78 127
48 014	2 598	-	50 612	99 685

Charity Name

Charity No Company No

Section B Balance sheet

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

-	-	-	-	-
	-	-	-	-
-	-	-	-	-
50 612		-	50 612 40	99 685
50 612	-	-	50 612 40	99 685

-	-	-	-	-

50 612	-	-	50 612	99 685

50 612	-	-	50 612	99 685

-	-	-	-	-
-	-	-	-	-

50 612	-	-	50 612	99 685

			-	-
	2 598	-	2 598	15 270
48 014			48 014	84 415
			-

48 014	2 598	-	50 612	99 685

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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CC17a {Excell

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

trustees/directors

Signature of director authenticating accounts being sent to Companies House

Date of Mary Morris approval dd/mm/yyyy 11/09/2025 ~~Toes | |~~ Jane-Eve Straughton

Date Signature ~~ee~~ 11/09/2025 ~~ee ee~~ Jane-Eve Straughton Print name ~~ee~~

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CC17a {Excell

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 { }.

note { }.
Yes No	✓	* -Tick as appropriate

*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*

CC17a (Excel)

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

1.4 Changes to accounting estimates

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

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Yes ✓
-Tick as appropriate
No
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Please disclose:

(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.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP). Yes ✓ * -Tick as appropriate No

Please disclose:

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

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

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

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

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

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

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

Fund balance as restated

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

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

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

These are included in the Statement of Financial Activities (SoFA) when:

Recognition of income

• the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability.

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

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

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

Donated services and

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

facilities

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

The charity has incurred expenditure on support costs.

Support costs

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CC17 FRS 102 SORP

Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends	can be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other
	benefits are recognised as income earned from the provision of goods and services as
	income from charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the
	year.
2.3 EXPENDITURE	AND LIABILITIES
	Liabilities are recognised where it is more likely than not that there is a legal or
Liability recognition	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and support	Support costs have been allocated between governance costs and other support.
costs	Governance costs comprise all costs involving public accountability of the charity and
	its compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost
	categories on a basis consistent with the use of resources, eg allocating property costs
	by floor areas, or per capita, staff costs by the time spent and other costs by their
	usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
	A liability is measured on recognition at its historical cost and then subsequently
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 14.
	The charity has intangible fixed assets, that is, non-monetary assets that do not have
Intangible fixed assets	physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note
	15.
	They are valued at cost.
	The charity has heritage assets, that is, non-monetary assets with historic, artistic,
Heritage assets	scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation
	rates and methods used as disclosed in note 16.


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CC17 FRS 102 SORP

They are valued at cost.

Fixed asset investments in quoted shares, traded bonds and similar investments are 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

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 net realisable value.

progress

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 charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Debtors

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.

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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

Note 3 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	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
Donations and gifts	22 745 08	900 00	-	23 645 08	24 743 91
Gift Aid	160 59		-	160 59	828 71
Legacies			-	-
General grants provided by government/o ther charities	10 958 65	16 429 52	-	27 388 17	27 769 31
Membership subscriptions and sponsorships which are in substance donations			-	-	-
Donated goods, facilities and services			-	-	109 00
Other			-	-	-
Total	33 864 32	17 329 52	-	51 193 84	53 450 93

Income from primary purpose activities	43 19		-	43 19	132 73
			-	-	-
			-	-	-
Other	799 95		-	799 95
Total	843 14	-	-	843 14	132 73

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

Interest income			-	-	106
Dividend income			-	-	-
Rental and leasing income			-	-	-
Other			-	-	-
Total	-	-	-	-	105 72

Grant from Friends House Moscow Support Association (nonprofit in USA)	4 887 12		-	4 887 12	29 769 90
			-	-	-
			-	-	-
			-	-	-

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Total	4 887 12	-	-	4 887 12	29 769 90

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

	39 594 58	17 329 52	-	56 924 10	83 459 28

	Restricted income in the prior year as detailed in Note 27.2 which amounted in total to £32,272



	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 and prior year amount are as shown above.

	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.

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

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

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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 £ £
		-	-
		-	-
			109
		-	109

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)

Note 6 Expenditure

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

Grants to external projects	18 954	24 182		43 136	35 481
Quaker outreach activities	17 311	3 074		20 384	31 539
Programme and grant management	28 078			28 078	6 633
				-	-
Total expenditure on charitable activities	64 343	27 255	-	91 598	73 654

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

Bank charges	3 086			3 086	744
Foreign currecy gains/losses				-	- 12855

Miscellaneous expenses	5 312			5 312	360
				-	-
Total other expenditure	8 399	-	-	8 399	- 11 752

	72 742	27 255	-	99 997	61 902

CC17a (Excel)

Other information:

Analysis of expenditure on charitable activities

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

Other
Total

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

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

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

CC17a (Excel)

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)

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)

Section C Notes to the accounts

Note 9 Support Costs

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

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

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

CC17a (Excel)

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)

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

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution pension plan)	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	Nu	mber of employees	mber 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 Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

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)

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, Estonia, Russia)	Alternatives to Violence training workshops		4 923
NGO Synergy for Nagorno-Karabakh Relief	Help for refugees from Karabakh		3 727
Integration center for refugee children "All Kids are the Same"	Refugee Centre and education services		21 182
Big Change	Education and integration for orphan children		10 286
Big Change - Mental Health project (Radley Trust funded)	Support for young people with mental health problems in residential homes		3 000
FHM OOO - Outreach Russian Language	Translations and printing		17 305
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*			60 423
			39 574
			99 997

CC17a (Excel)

Section C Notes to the accounts (con

Note 14 Tangible fixed assets

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

14.1 Cost or valuation

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

14.2 Depreciation and impairments

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

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

CC17a (Excel)

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

(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)

Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Project development costs Patents and trademarks Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - *Method of amortisation 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 - - - - 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 15.2 Amortisation and impairments*	Project development costs Patents and trademarks Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - *Method of amortisation 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 - - - - 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 15.2 Amortisation and impairments*	Project development costs Patents and trademarks Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - *Method of amortisation 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 - - - - 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 15.2 Amortisation and impairments*	Project development costs Patents and trademarks Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - *Method of amortisation 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 - - - - 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 15.2 Amortisation and impairments*	Project development costs Patents and trademarks Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - *Method of amortisation 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 - - - - 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 15.2 Amortisation and impairments*
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

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

CC17a (Excel)

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

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held.

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

16.2 Cost or valuation

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

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

16.5 Impairment

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

CC17a (Excel)

16.6 Revaluation

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

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer

the methods applied and significant assumptions

any significant limitations on the valuation

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

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

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

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

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

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

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

CC17a (Excel)

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)

Section C Notes to the accounts (cont)

Note 17 Investment assets

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

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

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

CC17a (Excel)

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

17.5 Guarantees

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

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

*Description*	This year £	Last year £




*Total*

*Description*	This year £	Last year £



*Total*

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

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

CC17a (Excel)

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

Amounts payable within 1 year

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

Amounts receivable after more than 1 year

17.7 Additional information

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

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

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

CC17a (Excel)

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.

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

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


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


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

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

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

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

19.1 Analysis of debtors

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

	-	-
	-	-
	-	-

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

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

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

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

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

20.1 Analysis of creditors

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

20.2 Deferred income Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

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

CC17a (Excel)

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 the period

Unused amounts reversed during the period Balance at the start of the reporting period Amounts added in current period Balance at the end of the reporting period Amounts charged against the provision in the current period	This year £	Last year £
	8 029	-
	3 000	-
	- 3 000	-
	- 8 029	-
	-	-

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)..

In 2023, funds classed as restricted in prior years either in error or beyond the term of the restrictions has been reviewed and corrections made, transferring credit balances to Undistributed Reserves. These include;

Radley Trust - £6,000 for core budget in 2020 and 2021, classed as restricted and unused, and credit balances on funds restricted for Mental Health (£240), Alternatives to Violence (£220), and Admin (£16) where, again, relevant costs incurred in prior years were not charged against them.

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

CC17a (Excel)

Section C Notes to the accounts (cont)

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

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

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

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

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

23.2 Contingent assets

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

----- Start of picture text -----
Description of item Estimate of financial effect
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23.3 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

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

CC17a (Excel)

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 £
	-	-
	-	-
	50 612 99 685
	-	-
	50 612	99 685

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

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

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

CC17a (Excel)

Section C Notes to the accounts (cont

Note 26 Events after the end of the reporting period

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

Please provide details of the nature of the event

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

CC17a (Excel)

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 £	Fund balances carried forward £
Mental Health	R	Promotion of mental health	239 63			- 239 63	-
AVPandPeace	R	Alternativestoviolence and peacework	220 06			- 220 06	-
Joseph Rowntree CT	R	Translationand publishing ofQuaker texts	-			-
RadleyTrust	R	Forspecific projects by agreement	621794	3 000 00	-3 000 00	-621794	-
Outreach	R	Quakeroutreachactivities	4 77189	900 00	-3 073 60		259829
Project workgeneral	R	Project(non-outreach)work	133546			- 133546	-
Refugee School	R	Support for refugeesin Moscow	2 469 95	13429 52	- 21 18188	5282 41	-
BEARR Trust	R	Forspecific projects by agreement	0 00				0 00
FHMBC admin and fundraising	R	Admin/fundraisingbyUK charity	16 00			- 16 00	- 0 00
Ukrainian refugeesvia QCEG	R	Support for refugeesincentral Europe	-0 51			0 51	0 00
Unrestrictedfunds	UR	Generalcharitable objects	84 415 00	39 59458	- 72 74164	- 3 253 83	48 014 11
*Other funds (balancing* *figure)*	N/a	N/a	-				-
Total Funds as per balance sheet			99 685 42	56 924 10	- 99 997 12	- 6 000 00	50 612 40
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

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 27 Charity funds

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

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

*unrestricted funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Mental Health	R	Promotion of mental health	527 52		- 287 89	-	-	239 63
AVP and Peace	R	Alternatives to violence and peace work ~~Translation and publishing of Quaker~~	- 0 00	2 484 20	- 2 264 14	-	-	220 06
Joseph Rowntree CT	R	texts	-	-	-	-	-	-
RadleyTrust	R	For specificprojects byagreement	6 217 94		-	-	-	6 217 94
Outreach	R	Quaker outreach activities	6 487 37	5 456 70	- 7 172 18			4 771 89
Project workgeneral	R	Project(non-outreach)work	6 290 52	-	- 4 955 06	-	-	1 335 46
Refugee School	R	Support for refugees in Moscow	- 0 00	22 550 68	-20 080 73	-	-	2 469 95
BEARR Trust	R	For specificprojects byagreement	0 00	-	-	-	-	0 00
FHMBC admin and fundraising	R	Admin/fundraisingbyUK charity	403 80	19 20	- 407 00	-	-	16 00
Ukrainian refugees viaQCEG	R	Support for refugees in central Europe	-	1 762 30	- 1 762 81	-	-	- 0 51
Unrestricted funds	UR	General charitable objects	58 200 00	51 187 00	-24 972 00	-	-	84 415 00
			-	-	-	-	-	-
*Other funds (balancing* *figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			78 127 15	83 460 08	-61 901 81	-	-	99 685 42
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No 58199 8 ✓
				✓

CC17a (Excel)

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. Some funds were identified where remaining balances remained for prior years where activity supported by restricted funds was funded from unrestricted reserves and the positive balances have therefore been subsumed into Retained Profits and Undistributed Reserves in 2023.	- 3 253 83
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

Planned use Purpose of the designation Amount

CC17a (Excel)

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.

			Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
			This year				Last year
	Legal authority (eg	Remuneration	Pension	Redundancy	Other	TOTAL
Name of trustee	order, governing		contribution	(including
	document)			loss of office)/ex
				gratia
		£	£	£	£	£	£





*Please give details of why remuneration or other*
*employment benefits were paid.*

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.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

CC17a (Excel)

28.2 Trustees' expenses

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

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

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

TOTAL

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

28.3 Transaction(s) with related parties

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

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

TRUE

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

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

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

CC17a (Excel)

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)".

CC17a (Excel)

Friends House Moscow (British Committee)

Charity Number 1055965

Examiner’s Statement for 2023 Accounts

Finally I think I can say that this is a fair record of the accounts for the above charity. Hard working and committed friends have eventually overcome the considerable difficulties that have been presented to them, for which they deserve much praise.

The problems have been both in this country and in Russia, the destination of much of the funds, which have greatly furthered the workings of peace in the various extremely worthwhile projects that have been supported. In this country friends have coped with the sad death of a treasurer and the lack of people who have the time, energy, experience and persistence to follow processes through properly, and a few that had that energy, had run out of steam! However the persistence needed is now being found by a few noble friends.

In Russia the extreme difficulties of allocating funds, due to the many restrictions now in place, have been almost insurmountable. Now, I believe that the only methods, which some intrepid friends have found, have stretched the bounds of acceptable risk to the limits. The evidence that funds have reached the intended destinations has now been found thankfully- This is the crux of the whole purpose of the accounts. In following years the tracking of funds must be much more consistent and language used to show where money (particularly the larger amounts, say over £500 or £1000) is being sent to, who it goes through, where it arrives and what it’s for, must be much plainer- transfers, exchange values, account names, the difference between vouchers and actual receipts (where possible in English at the important stages), management/administration, Quaker education/development or named projects.

However even if all this was done perfectly, because of the methods that now have to be used, the Board needs to think very seriously whether the line of what’s acceptable in accounting terms is being crossed at any one stage. Friends House Moscow, its staff and all the people on the way, do incredibly valuable work in an honest and very well intended way, but it is imperative that the Board weigh up the risks that all this now incurs.

Ian Bartlett- August 2025