## **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**
|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|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)**|||
||||
|**Date**30.09.2025|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)
2
## **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)
3
**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)
4
**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.||||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
||||✓||
|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
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|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
|||✓|||
|||Yes
No
N/a|||
|||✓|||
|||Yes|No|N/a|
|||✓|||
|||Yes
No
N/a|||
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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|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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|||Yes
No
N/a|||
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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|||
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|||Yes
No
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|||Yes
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||||||
||||||
**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)
6
**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)
7
**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)
8
**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)
9
## **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)
10
## **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)
11
## **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)
12
## **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)
13
## **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.**_
|**Please state the accounting policy for a**
**termination payments**
**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**
**11.4 Redundancy payments**
**The extent of redundancy funding at the**
**Please state the amount of the payment**
**a right to an asset)**
**The nature of the payment (cash, asset**
**etc.)**
**_Please complete if any redundancy or te_**
**Total amount of payment**|**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)
14
**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)
15
## **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)
16
## **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)
17
|**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._
_** 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)
18
**----- 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)
19
**Section C Notes to the accounts (cont)**
**Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**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.**
|**17.5 Guarantees**
**Where a charity 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.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**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.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**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**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Total**
**Please provide details and amount of any guar**
**to or on behalf of a third party**
**Name of the entity or entities benefitting from t**
**guarantees**
**Please explain how the guarantee furthers the c**
**aims**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Other investments**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**|**antee made**
**hose**
**harity's**|**This year**|**Las**|**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)
20
## **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.**
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**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_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
CC17a (Excel)
21
## **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)
22
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors**
|**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||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)
23
## **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**
|**21.2 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.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Amounts added in current period**
**Amounts charged against the provision in the current**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**
**Balance at the end of the reporting 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)
24
**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)
25
**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)
26
## **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)
27
## **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)
28
**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)
29
**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)
30
**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**
_**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|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)
31
**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)
32
**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**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**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**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**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._**||||||||
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CC17a (Excel)
33
## **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)
34
**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