2024-12-31-accounts - Friends House Moscow

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Trustees’ Annual Report for the period

From 1 January 2024 Period start date To 31 December 2024 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 the states of the former Soviet Union 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. • Quaker outreach activities in the form of translations and support for Quaker meetings and meditation groups.
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

	SORP reference
Policy on grant making	Para 1.38	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. The approach has always been to fund ground breaking projects which, having proved their worth, would be taken up by state funders or Russian charities. This has happened many times in the past but the current conditions make it more difficult. 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 2024 we published: How We Win by George Lakey _The Simple Science of Sanity_by Bob Johnson _The Inner Life_by Rufus Jones *The Fighting Sailor turned Peaceable* *Christian: manifested in the* *convincement and conversion of* _Thomas Lurting_by Thomas Lurting, _Riders on the Storm_by Alastair McIntosh

Most in demand as e-books were: A Light that is Shining Celebration of Discipline Elizabeth Fry Quaker Faith and Practice God is Silence Simple Science of Sanity It is also worth mentioning that Good Business Ethics at Work , arguably a minority interest in Russia, had 25 visits. Publishing is becoming the main activity of the charity as supporting civil society groups in Russia becomes more problematic. Visits to the Russian language website from people in countries of the former Soviet Union indicate a desire for spiritual content and accounts of action for social justice, peace and sustainability.

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


Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
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 £53,622 in current assets (cash in hand and on deposit), of which £0 comprised restricted funds for defined charitable purposes. Out of these unrestricted funds, £15,519 represents a reserve to cover five months’ operating costs. The bulk of the remaining unrestricted funds (£38,103) was earmarked for specific planned charitable expenditure in 2025.
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	£ 53,622
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	We are a small and ageing committee. Death of our treasurer this year coinciding with a time of personal issues for the assistant treasurer meant that financial management and access to bank accounts became problematic. In November a new trustee was appointed and appointed as treasurer who has put finances in order. Steps were embarked upon to identify other new trustees.

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 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	German Yearly Meeting, the national body of German Quakers, have representation on the board and are also providing funding, albeit at a lower level than the main funding bodies.
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

Trustee name	Office (if any)	Dates acted if not for whole year
Joseph Irwin	CompanySecretary
MaryMorris	Chair of Trustees
Yvonne Drakeley	Trustee
Barbara Forbes	Trustee
Daphne Sanders	Trustee
Roger Haworth	Treasurer	Died April 2024 / Resignation recorded at Companies House 15 May2024
Susan Clarkson	Trustee
Jane-Eve Straughton	Trustee	Appointed 23 October 2024 / Appointment recorded at Companies House 9 January2025
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 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)
Full name(s)	Full name(s)Joseph Irwin	Jane-Eve Straughton
Position (eg Secretary,	Company Secretary	Treasurer
Chair, etc)

Date30.09.2025	30.09.2025

Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if any) Period start date 01/01/2024 To Period end date Charity Name Friends House Moscow Annualaccountsfor the period meee~~—————~~ FOR ENGLAND AND WALES	Charity No (if Period end date	1055965 31/12/2024	1055965 31/12/2024		~~ee~~
Section A Statement of financial activities	Section A Statement of financial activities	Section A Statement of financial activities						Section A Statement of financial activities
Recommended categories by activity		Guidance Notes	Unrestricted funds			Unrestricted	Restricted income funds	Endowment funds		Total funds			Prior year funds
				£			£	£		£			£
Incoming resources (Note 3)				F01			F02	F03		F04			F05
Income and endowments from:
Donations and legacies		S01		21 4	21 467		2336		-	23	803		51 194
Charitable activities		S02			687		-		-		687		843
Other trading activities		S03			-		-		-		-		-
Investments		S04			-		-		-		-		-
Separate material item of income		S05		15	380		-		-	15	380		4887
Other		S06		12 930	12 930		-		-	12 930	12 930		-
*Total*		S07		50 463	50 463		2 336		-	52 800	52 800		56 924
Resources expended (Note 6)
Expenditure on:
Raising funds		S08			-		-		-		-		-
Charitable activities		S09		37	349		11523		-	48	872		91598
Separate material item of expense		S10			919		-		-		919		-
Other		S11			-		-		-		-		8 399
*Total*		S12		38 268	38 268		11 523		-	49 790	49 790		99 997

Net income/(expenditure) before investment
gains/(losses)		S13		12 196	12 196	-	9 186 -		-	3 010	3 010	-	43 073 -
Net gains/(losses) on investments		S14			-		-		-		-		-
Net income/(expenditure)		S15		12 196	12 196	-	9 186 -		-	3 010	3 010	-	43 073 -
Extraordinary items		S16			-		-		-		-		-
Transfers between funds		S17	-	6 588 -	6 588		6 588		-		-	-	6 000 -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		S18			-		-		-		-		-
Other gains/(losses)		S19			-		-		-		-		-
*Net movement in funds*		S20		5	608	-	2598 -		-	3	010	-	49 073 -
*Reconciliation of funds:*
Total funds brought forward		S21		48 014	48 014		2 598		-	50 612	50 612		99 685
*Total funds carried forward*		S22		53 622	53 622		-		-	53 622	53 622		50 612
1

Charity Name: Friends House Moscow		Charity No	1055965
		Company No	3202589
Annual accounts for theperiod	Period start date: 01/01/2024			To period end date: 31/12/2024	To period end date: 31/12/2024	To period end date: 31/12/2024
Section B Balance sheet
			Restricted
		Unrestricted	Unrestricted income	Endowment		Total this	Total last
Guidance note		funds	funds	funds		year	year
		£	£	£		£	£
Fixed assets		F01	F02	F03		F04	F05
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	66 716 - - 66 716	66 716 - - 66 716	66 716 - - 66 716	66 716 - - 66 716	66 716 - - 66 716	50 612
*Total current assets*	B10	66 716 - - 66 716	66 716 - - 66 716	66 716 - - 66 716	66 716 - - 66 716	66 716 - - 66 716	50 612
Creditors: amounts falling due within one year (Note 20) *Net current assets/(liabilities)* *Total assets less current liabilities*	B11 B12 B13	13 094 - - 13 094 - 53 622 - - 53 622 50 612 53 622 --53 622 50 612 ~~a~~ ~~a~~ ~~a~~ ~~a~~
Creditors: amounts falling due after one
year (Note 20)	B14	- - - -	- - - -	- - - -	- - - -	- - - -	-
Provisions for liabilities	B15	- - - -	- - - -	- - - -	- - - -	- - - -	-
*Total net assets or liabilities* Funds of the Charity	B16	53 622 - - 53 622 50 612 ~~SS~~
Endowment funds (Note 27)	B17	-				-	-
Restricted income funds (Note 27)	B18		-			-	2 598
Unrestricted funds	B19	53 622		- 53 622	- 53 622	- 53 622	48 014
Revaluation reserve	B20					-
Fair value reserve	B21
*Total funds*	B22	53 622 - - 53 622	53 622 - - 53 622	53 622 - - 53 622	53 622 - - 53 622	53 622 - - 53 622	50 612

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

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.

Date of approval Signed by one or two trustees/directors on behalf of all the trustees/directors Print Name ~~a~~ dd/mm/yyyy 30.09.2025 Joseph Irwin ~~EE[eee]~~ Signature Date dd/mm/yyyy Signature of director authenticating accounts being sent to Companies House 30.09.2025 ~~ee =a~~ Jane-Eve Straughton Print name

CC17a (Excel)

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 the accounting policies adopted are those outlined in 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 (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 FRS 102 SORP.

1.4 Changes to accounting estimates

No changes to a	ccounting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No	✓	* -Tick as appropriate

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 FRS 102 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.

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 2 Accounting policies

Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

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

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

Note 2 2.2 INCOME	Accounting policies
This standard list of accou different or additional polic	nting policies has been applied by the charity except for those ticked "No" or "N/a". Where a y has been adopted then this is detailed in the box below.	Yes No N/a
Recognition of income 2.4 ASSETS Intangible fixed assets Heritage assets POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Settlement of insurance claims Support costs Volunteer help Redundancy cost Deferred income Creditors Provisions for liabilities Basic financial instruments Donated goods Contractual income and performance related grants Offsetting Grants and donations Legacies Government grants Tax reclaims on donations and gifts Donated services and facilities Income from interest, royalties and dividends Income from membership subscriptions 2.3 EXPENDITURE Liability recognition Investment gains and losses Tangible fixed assets for use by charity Governance and support costs Investments Grants with performance conditions Grants payable without performance conditions Stocks and work in progress Debtors Current asset investments	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. They are valued at cost. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. The charity has incurred expenditure on support costs. These are capitalised if they can be used for more than one year, and cost at least 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. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. The charity made no redundancy payments during the reporting period. No material item of deferred income has been included in the accounts. 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 measured at the best estimate of the amount required to settle the obligation at the reporting date 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; and • the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 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 the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 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 donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift 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. 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 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 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. The charity has intangible fixed assets, that is, non-monetary assets that do not have 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 9.5 They are valued at cost. The charity has heritage assets, that is, non-monetary assets with historic, artistic, 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 9.6.1.4. 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. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Membership subscriptions received in the nature of a gift are recognised in Donations 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. AND LIABILITIES Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. The depreciation rates and methods used are disclosed in note 9.2. Support costs have been allocated between governance costs and other support. 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. 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 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 Where the charity gives a grant with conditions for its payment being a specific level of 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. Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Stocks held for sale as part of non-charitable trade are measured at the lower or cost or 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 charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less 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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		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
		✓

Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3 Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 21 467 - -21 467 23 645 Gift Aid - - - -161 Legacies - - - - - General grants provided by government/other charities -2 336 -2 336 27 388 Membership subscriptions and sponsorships which are in substance donations - - - - - Donatedgoods,facilities and services - - - - - Other - - - - - Total 21 467 2 336 - 23 803 51 194 Income from primary purpose activities 16 16 43 - - - - Other 671 671 800 Total 687 - -687 843 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income - - - - Dividendincome - - - - Rentalandleasingincome - - - - Other - - - - Total - - - - - Grant from Friends House Moscow Support Association(nonprofit inUSA) 15 380 - - 15 380 4 887 - - - - - - - - - - - - Total 15 380 - - 15 380 4 887 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 - - - - - Other(Cash transfer, sterlingtoroubles) 12 930 - -12 930 - Total 12 930 - -12 930 - 504632336 -52800 56 924 Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	21 467	-	-	21 467	23 645
	Gift Aid	-	-	-	-	161
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	2 336	-	2 336	27 388
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-	-
	Total	21 467	2 336	-	23 803	51 194

	Income from primary purpose activities	16			16	43
					-	-
					-	-
	Other	671			671	800
	Total	687	-	-	687	843

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

	Interest income	-	-	-	-
	Dividendincome	-	-	-	-
	Rentalandleasingincome	-	-	-	-
	Other	-	-	-	-
	Total	-	-	-	-	-

	Grant from Friends House Moscow Support Association(nonprofit inUSA)	15 380	-	-	15 380	4 887
		-	-	-	-
		-	-	-	-
		-	-	-	-
	Total	15 380	-	-	15 380	4 887

	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	-	-	-	-	-
	Other(Cash transfer, sterlingtoroubles)	12 930	-	-	12 930	-
	Total	12 930	-	-	12 930	-

		50463	2336	-	52800	56 924

Other information:

All income in the prior year was unrestricted except for: Restricted income in the prior year as detailed in Note 27.2 which (please provide description and amounts) amounted in total to £2,598

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior 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 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.

CC17a (Excel)

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 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.*	Description	Description	This year £
			-
			-
			-
			-
	Total Description		-
			Last year £
			-
			-
			-
			-
	Total - Thisyear Lastyear		-

	Thisyear Lastyear

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	Thisyear	This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-

		Lastyear
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.	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.	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)

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-				-
Operating membership schemes and social lotteries	-	-	-	-				-
Staging fundraising events	-	-	-	-				-
Fudraising 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 obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
Grants to externalprojects		8 153		8 153	18 954	24 182		43 136
Quaker outreach activities	19 093	3 370		22 463	17 311	3 074		20 384
Programme and grant management	18 256			18 256	28 078			28 078
				-				-
Total expenditure on charitable activities	37 349	11 523	-	48 872	64 343	27 255	-	91 598
Separate material item of expense
Bank charges	119			119	-	-	-	-
Foreigncurrency gains/losses				-	-	-	-	-
Miscellaneous expenses	800			800	-	-	-	-
Total	919	-	-	919	-	-	-	-
Other
Miscellaneous expenses				-	3 086			3 086
BankCharges				-				-
								-
				-	5 312			5 312
TOTAL EXPENDITURE Total other expenditure	-	-	-	-	8 399	-	-	8 399
	38 268	11 523	-	49 790	72 742	27 255	-	99 997

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

Prior year expenditure on charitable activities can be analysed as follows:
	Expenditure in Russian roubles (RUB) has been translated into sterling using the xe.com exchange rate as at the date of the transaction.
Within the expenditure items above the following items are material: (please disclose the nature, amount and any

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	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.

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

	-	-
	-	-
	-	-

	-	-
s	-	-

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items

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 discose 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.

This year

This year
Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Last year
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)

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

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

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

11.1 Staff Costs

This year: Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	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 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	Number of employees
		This year -	Last year -
£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 personnel (includes trustees and senior services to the charity. For specific amo see Note 28. 11.2 Average head count in the year The parts of the charity in which the employees work	key management management) for their unts paid to trustees,
		Thisyear	Lastyear
		£	£
		-	-

		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.

This year
Last year

This year
Last year
ny redundancy or balance sheet date (or value of any waiver of *rmination payment is mad*
	Thisyear	Lastyear
	£ -	£ -
	*e in the period.*
	Thisyear	Lastyear
	£ -	£ -



	Thisyear	Lastyear
	£ -	£ -

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.

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense	Thisyear	Lastyear
	£ -	£
		-

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 for this year and last year, if different

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. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details

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.

This year:

This year:	This year:	This year:
13.1 Analysis of grants paid (included in cost of charitable activities)
Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
Activityorproject 1	-	-	-	-
Activityorproject 2	-	-	-	-
Activityorproject 3	-	-	-	-
Activityorproject 4	-	-	-	-
*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
*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.*	No	*Please provide* *details of charity's* *URL.*
	*Yes*	*Provide details* *below*

Names of institution	Purpose	Total amount of grantspaid £
Integration center for refugee children "All Kids are the Same"	Refugee Centre and education services	8 153
FHM OOO	Quaker outreach, including printing and translations	22 463
FHM OOO	Project and grant management	18 256
		-
*TOTAL GRANTS PAID* *Other unanalysed grants* *Total grants to institutions in reporting period*		48 872
		919
		49 790

Last year:

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

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Alternatives to Violence Project (Ukraine, Estonia, Russia)	4 923	-	-	4 923
NGO Synergy for Nagorno- Karabakh Relief (Azerbaidjan)	3 727	-	-	3 727
Integration center for refugee children "All Kids are the Same"	21 182	-	-	21 182
Big Change	10 286			10 286
Big Change - Mental Health project (Radley Trust funded)	3 000			3 000
FHM OOO - Outreach Russian ~~L~~	17 305			17 305
~~anguage~~ Activityorproject 7	-	-	-	-
*Total*	60 423	-	-	60 423

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

13.4 Grants made to institutions

13.4 Grants made to institutions	13.4 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.*		*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpo	se	Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants*			-
			-
			-

CC17a (Excel)

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

14.1 Cost or valuation
At the beginning of the year Additions Revaluations Disposals Transfers At end of the year *Basis 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 £
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

	SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


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

	-	-	-	-	-
	-	-	-	-	-

14.4 Impairment

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

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

14.5 Revaluation 14.6 Other disclosures *(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.* *(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.* *the name of independent valuer, if applicable* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.* *the methods applied and significant assumptions* *the effective date of the revaluation* *If an accounting policy of revaluation is adopted, please provide:*	This year Last year	This year Last year



	-	-

	Thisyear	Lastyear
	£	£
	-	-
	-	-

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

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

CC17a (Excel)

Section C Notes to the accounts (con	Section C Notes to the accounts (con	Section C Notes to the accounts (con	Section C Notes to the accounts (con	Section C Notes to the accounts (con	Section C Notes to the accounts (con
Research & development Patents and trademarks Other Total £ £ £ £ At beginning of the year - - - - Additions - - - - Disposals - - - - Revaluations - - - - Transfers - - - - At end of the year - - - - Basis* 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 - - - - Net book value at the beginning of the year - - - - Net book value at the end of the year - - - - Note 15 Intangible assets Please complete this note if the charity has any intangible assets 15.1 Cost or valuation 15.2 Amortisation and impairments 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

This year:

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

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

15.6 Revaluation

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

This year Last year 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.

CC17a (Excel)

==> picture [199 x 246] intentionally omitted <==

----- Start of picture text -----
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
This year Last year
(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 Heritage asset Heritage asset Heritage asset Total
1 2 3 4
£ £ £ £ £
At beginning of the year - - - - -
Additions - - - - -
Disposals - - - - -
Revaluations - - - - -
Transfers * - - - - -
At end of the year - - - - -
16.3 Depreciation and impairments
Basis Straight
Line ("SL")
or Reducing
Balance
Rate
At beginning of the year - - - - -
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers - - - - -
At end of year - - - - -
16.4 Net book value
Net book value at the beginning of the - - - - -
year
Net book value at the end of the year - - - - -
----- End of picture text -----*

16.5 Impairment This year Last year 16.6 Revaluation Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period (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. *Please provide a description of the ev* *that led to the recognition or reversal* *If an accounting policy of revaluation* *Please provide a description of the ev* *that led to the recognition or reversal* *qualifications of independent valuer* *the methods applied and significant a* *the name of independent valuer, if ap* *the effective date of the revaluation* 16.9 Five year summary of heritage as *any significant limitations on the valu* 16.7 Analysis of heritage assets by cla 16.8 Heritage assets (where heritage a	*ents and circumstances* *of an impairment loss.* *is adopted, please provide:* *ents and circumstances* *of an impairment loss.* *ssumptions* *plicable* *ation* ss or group distinguishing th ssets are not recoignised on	*ents and circumstances* *of an impairment loss.* *is adopted, please provide:* *ents and circumstances* *of an impairment loss.* *ssumptions* *plicable* *ation* ss or group distinguishing th ssets are not recoignised on




			This	year	Last year





			ose at cost an the balance sh	d those at valuation
				At valuation Group A £	At cost Group B £	Total £
				-	-	-
				-	-	-
				-	-	-
				-	-	-
				-	-	-
				-	-	-
				eet)
	This year			Last year




	sets transactions			2012 2011 £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	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 investments	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 knowlegable 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.

This year: Analysis of investments

This year:
Analysis of investments Cash or cash equivalents Investment properties Last year: Analysis of investments Cash or cash equivalents Investment properties Total Grand total (Fair value at year end+Cost less impairment) 17.3 If your charity holds investment properties, please Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment) (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements Other investments (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 Listed investments Listed investments Social investments (i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity
	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-
	complete the following note: - - - Fair value at year end Cost less impairment - - - - - - - - - - £ £ Thisyear Lastyear
	Thisyear	Lastyear

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

antee made hose harity's	This year	t year	t year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

	Thisyear	Lastyear



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

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

	This year	Last year







	This year	Last year

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.

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

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


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


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

	This year		Last year
	£		£

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.

*Please complete this note if the charity has any* *debtors or prepayments.* Note 19 Debtors and prepayments
19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

Total

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

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

Trade debtors Prepayments and accrued income Other debtors Total	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

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

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 £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
13 094	-	-	-
13 094	-	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

This year Last year

*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

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

21.1 Movements in recognised provisions and funding commitment during the period

period Thisyear	This year £	Last year £
	-	8 029
	-	3 000
	-	- 3 000
	-	- 8 029
	-	-
	Lastyear
£13,094 accrued in respect of sums owed at the close of 2024 which have been paid in 2025.


Thisyear	Lastyear
	In 2023, funds classed as restricted in prior years either in error or beyond the term of the restrictions were 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), Project work (non-outreach) (£1,335), and Admin (£16), where relevant costs incurred in prior years were not charged against them.

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.

This year Last year

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 conitions 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 liabililities, please complete the following section unless the possibility of their existence is remote.

This year

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

Last year

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

This year

This year	This year
Description of item Estimate of financial effect




Last year Description of item Estimate of financial effect

23.4 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 possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact	This year	Last year

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	66 716	50 612
	-	-
	66 716	50 612

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, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.	Thisyear Lastyear	Thisyear Lastyear

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note 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

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	Thisyear Lastyear	Thisyear Lastyear

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'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

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

*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	Promotionof mental health	-	-	-	-	-	-
AVPandPeace	R	Alternatives toviolence and peacework	-					-
Joseph Rowntree CT	R	Translationand publishing ofQuakertexts	-	-	-	-	-	-
RadleyTrust	R	Forspecific projects by agreement	-	-	-	-	-	-
Outreach	R	Quakeroutreachactivities	2598	-	-3 370	771	-	-
Project workgeneral	R	Project(non-outreach)work	-	-	-	-	-	-
Refugee School	R	Supportfor refugeesin Moscow	-	2336	-8153	5 816	-	-
BEARR Trust	R	Forspecific projects by agreement	0	-	-		-	0
FHMBC adminandfundraising	R	Admin/fundraising by UKcharity	-0	-	-	-	-	-0
Ukrainian refugeesvia QCEG	R	Supportfor refugeesincentral Europe	0			-	-	0
Unrestrictedfunds	UR	Generalcharitable objects	48 014	50463	-38268	-6 588	-	53 622
								-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			50 612	52 800	- 49 790	-	-	53 622
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
				✓

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

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 (cont)

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

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

*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	240			- 240		-
AVP and Peace	R	Alternatives to violence andpeace work	220			- 220		-
Joseph Rowntree CT	R	Translation andpublishingofQuaker texts	-			-		-
RadleyTrust	R	For specificprojects byagreement	6 218	3 000	- 3 000	- 6 218		-
Outreach	R	Quaker outreach activities	4 772	900	- 3 074			2 598
Project workgeneral	R	Project(non-outreach)work	1 335			- 1 335		-
Refugee School	R	Support for refugees in Moscow	2 470	13 430	- 21 182	5 282		-
BEARR Trust	R	For specificprojects byagreement	0					0
FHMBC admin and fundraising	R	Admin/fundraisingbyUK charity	16			- 16		- 0
Ukrainian refugees viaQCEG	R	Support for refugees in central Europe	- 1			1		0
Unrestricted funds	UR	General charitable objects	84 415	39 595	- 72 742	- 3 254		48 014
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			99 685	56 924	- 99 997	- 6 000	-	50 612
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
				✓

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

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 (cont)

27.3 Transfers between funds This year

Thisyear
	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.	- 6 588
Between endowment and restricted funds
Between endowment and unrestricted funds

Last year

Lastyear
	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

This year

Planned use Purpose of the designation Amount

Lastyear	Lastyear	Lastyear
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

This year

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

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

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£	£	£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
*Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* *Please give details of why remuneration or other* *employment benefits were paid.*

Last year

TRUE

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
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£		£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

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.

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)

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.

This year

There have been no related party transactions in the reporti	There have been no related party transactions in the reporti	There have been no related party transactions in the reporti	ng period (True or False)	ng period (True or False)	ng period (True or False)	*FALSE*	*FALSE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision debts at p	for bad eriod end	Amounts written off during reporting period
Peter Morris	Husband of trustee (Mary Morris)	Accrual for payment made to Peter Morris in 2025 to reimburse him for money he paid to cover a cash payment of RR500k made to the FHM office in Moscow (for Project and Grant Management) via a third party. This sum is "like for like" based on GBP/RR exchange rates on the date the payment was made (no commission or interest	£4 270	(£4 270)	£		£
Mary Morris	Trustee	Accrual for payments made to Mary Morris in 2025 to reimburse her for money she paid to cover 2 cash payments of RR500k each made to the FHM office in Moscow (for Project and Grant Management) via a third party. The total sum is "like for like" based on GBP/RR exchange rates on the date the Rouble payments were made (no commission or ~~itt hd~~	£8 824	(£8 824)	£		£
		~~neres was carge)~~


Last year There have been no related party transactions in the reporti *For any related party, please provide details of any* *guarantees given or received.* *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.*
			No terms or conditions apply.

			No guarantees given or received.
			ng 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 debts at p	for bad eriod end	Amounts written off during reporting period
							£




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

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)

Statement on Friends House Moscow British Committee Accounts for Year Ending December 2024

Note from Examiner Ian Bartlett

It was a relief that this year's accounts do seem more straight forward than last year's. I can confirm that they seem to be a fair record of the activities this year. Unfortunately, other than the efforts of the treasurer to successfully unravel some on-going inconsistencies, one reason for their greater simplicity is that less funds have been transferred to the variety of peace projects, compared to other years for the British account.

It is pleasing that the treasurer has been able to re-sort, in a more logical manner, funds for different purposes, particularly making the distinction between "Restricted" and "Unrestricted" funds much clearer. This type of clarification needs to continue next year, in the interests of full transparency, if the board decides to carry on with the charity in its present form.

There are two processes which I'd like to suggest which might aid this clarification process:-

a) Think carefully about continuing to use Quickfile to record transactions and perhaps replace it with a much more user-friendly model eg Xero. The numbered codes, how they work and how funds have been allocated to them is, in my view, unnecessarily complicated and makes understanding what is happening very difficult.

In another system cost centres could be named with descriptions which reflect their actual purposeTranslation, Quaker Outreach Activities. Project Management and Administration, Refugee School, AVP Projects, Big Change. Also I would advise, once these areas have been established, that funds be allocated to them with unambiguous names which can easily be understood, for transparency, eg not put contract management payments into Translation activities or not have two different Outreach cost centres. Be clear about boundaries!

b) I have wondered why the British Association needs to include in their accounts payments from other countries- USA, The Netherlands, Germany, and sometimes France. In the past this has not been an issue and putting them through the British accounts and together on the British report gave a good overall picture. Less and less funds from other countries are actually going through the British accounts now. However now that transference of funds to Moscow is so problematic perhaps it might be simpler if we rely on other countries’ own accounting arrangements according to the rules of their country. After all Friends House Moscow itself is an independent company in Moscow and could, and does, receive money from any source.

Finally, there remains the major issue of how funds are now having to be transferred to Moscow, with the difficulties of the Russian situation and the consequent anxiety of keeping within accepted accounting practices. This has been achieved using receipts and copious email evidence and personal knowledge of the people involved, but the board needs to question whether this can continue.

If a safe bank account could be identified to which funds could be transferred and which Friends House Moscow (the Moscow organisation) could access, I wonder whether different organisations here couldn't just send donations to this like any other fund-raising we do for social projects abroad eg in Africa or South America? This, of course, might be easier to say than do but may be the only viable/acceptable way forward

Ian Bartlett- September 2025