Company registsztion number: 03265669 Charity registration number: 1059310 Quaker Action on Alcohol and Drugs (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 December 2023 Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Quaker Action on Alcohol and Drugs Contents Reference and Administrative Details Trustees, Report 2to4 Independent Examinevs Report Statement of Financial Activities 6t07 Balance Sheet Notes to the Financial Statements 9t0 17 Quaker Action on Alcohol and Drugs Reference and Administrative Details Trustees Ronald Barden Jon Lyon David Ba Tim James Eva Deregowska Christine Pryer Susan Bewley Andrew Misell Daniel Flynn Alison Mather Secretary Charity Registration Number 1059310 Company Registration Number 03265669 Registered Office Garden Flat 28 Belmont Road Bristol BS6 SAS Independent Examiner John O'Brien, employee of Communiry Accounting Plus Units l & 2 North West 41 Talbot Street Nollingham NGI 5GL Page I Quaker Action on Alcohol and Drugs Trustees, Report The trnstees, who are directors for the purposes of company law, present the annual report together with the fmancial s(atem¢nts and auditors, repon of the charitable cotnpany for the year ended 31 DeceTnber ?023. Trustees and officers The trustees and officers serving during the year and since the year end were as follows: Trustees.. Ronald Barden Jon Lyon David Bany Tim James Eva Deregowska Christine Pryer Susan Bewley (appointed 10 June 2023) Andrew Misell (appointed ? September 2023) Daniel Flynn (appointed 2 September 2023) Secretary: Alison Mather Structure. governance and management Nalure ofgoverning documenl The charity is a company limited by guarantee and regisiered charity. It is operdted under the rules of its memorandurn and articles of association dated 18 Spetmber 1996. It has no share capital and the liability of each mernber in the event of winding-up is limited to £10. Objective5 and activities Objects and ain&f The charity seeks to advance public education about all aspects of the use and misuse of alcohol. other drugs and gambling. The aim5 of the charity are: To provide education OD the misuse of alcohol, drugs and gambling. To assist with the prevention and treatsnent of alcohol, drng andgambling related problems" To promote public awareness of the problems of alcohol. drugs and gambling. Public benefil The trustees cOnf￿M that they have complied with the requirements of section 17 of the Charities Act 201 I to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Achievements and performance During the year, income from investments and donations was principally applied in the form of a Director and publicity in furtherance of the charitable objects of the charity. Page 2 Quaker Action on Alcohol and Drugs Trnstees, Report Financial review The charity is reliant on income from investments and donations from individuals, trusts and Quaker Meetings and the realisation of investment assets to cary out its charitable activity. Policy on reserves The company has a policy of maintaining reserves equivalent to three months expenditure. The current level of unrestricted reserves is considered (o be satisfactory. Plans for future period5 AinLW and key objeclivesforfulureperiods Plans are to publicise the work of the charity through the sale of books and through other literature and to pursue our objectives as stated. Page 3 Quaker Action on Alcohol and Drugs Trustees, Report Small companies provision statement This repori has been prepared in accordance ￿'1th the small companies regime under rhe Coinpanies Act 2006. Statement of Responsibilities Thc tnistees (who are also the direciors of Quaker Action on Alcohol and Drugs fur thc purposcs ot company law) arc risponsiblL for pr¥paring ihc trus[￿'s, report and ihe Iinancial statCTncnTS in accordance w'ith applicable law and UniiLd Kingdoin AcLouniinu Stand8rd% IUnilLd Kingdoiii Gcncrally Acceptcd Accounting PraciiLe). including FRS 102 "The Financial RLPOrtinu Standard appliLablc in ihc UK and Republic of Ireland" The r¢porL and accounts have LKen prepared in accordance w'ith th¢ provisions in ihc Companics Act ?006 rclating to sindll companies. Companj. laii. requires the Inistees to prepare financial st21emeni% for each financial year. Llnder company law Ihi Iru%iees musi not approN'e ihe financial staieinenis unle%5 thLy arc saii%fied tl)at ¥ivc a Iruc and fair view of thL Stale of affairs of the charithble cÉ)mpany and of ihc illLomitt¥ rcsourccs and applicalioii of resources. includinu its incomc and Cxpinditurc. of the charitablc conipanv for thal pcriiml. In preparing tliesc linancial stateinents, Ilie Iruslees are required to- selcLI suitable accouniing, policies and apply Ihem ¢onsisiently- observe the methods and principles in the Chariiies SORP- make juduemenis and cstimatcs that are reasonable and prudent: blaie u'hithcr applicable accountino slandard5. comprising FRS 10? ha￿e been followed. subj¢¢t to any niarcrial departure% di%¢l()%ed dnd explained in the financial sta¥cmci)ts: and prepare the financial siaieinenis on ihe going concern basi> unless li is inappropriate to presume that the charitable company will continue in business. The iNstee$ are r¢%pi)n%sble for keeping proper accoutb(ing rccord% thai can disclose w'ith reason3blc aceuracy at anv lime Ihe tinancial position of ihe chariiable conipanv and enable them io ensure ihat Ihe financial siaTements comply ivirh rhe Companies Act ?006. They are also responsible foT Sdf¢bTuarding ihe assets ot. the charitable compan! and hence for taking reasonable sreps for the prci'cntion and Ileieciion of fraud and oihcr ]￿egula7.]Iies. The trnstees are re%poii%ible for ihe maintenance and intc¥rity' of the corporate and fiiiancial intonnaiioii inLluiled on the charitiible Lompany 5 ivebsiie. Legisldtiun gioi'eming the preparation and disseminaiion of financial siaiemenis mav differ from leeislation in oiher jurisdictionb. Approved by the triisiees of the charity on .................... and signed on its behalf by.. Ronald Barden Trustce Page 4 Quaker Action on Alcohol and Drugs Independent Exanjiner's Report to the trustees of Quaker Action on Alcohol and Drugs {'the Company,) Independent examiner's report lo the tru51ees of Quaker Action on Alcohol and Drugs ('the Company,) I report to the charity trustees on tny exaEnination of the accounts of the company for the year ended 31 December 2023. Responsibilities and basis of report As the charity's trustee5 of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as Ca￿led out under section 145 of the Charities Aci 2011 ('the 2011 Act,). In canying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Aa. Independenl examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the Company &$ required by section 386 of the 2006 Act. or 2. the accounts do not accord with those recor(Ls; or 3. the accounts do not comply with the accounting requirements of section 396 of the ?006 Act other than any requiremeni that the accounts give a 'trne and fair, view which is not a matter considered as part of an independent examination- or 4. the accounts have not been prepared in accordance with the metho(L5 and principles of the Statement of Recommcndcd Practice for accounting and rcporting by charitics [applicablc to charitics preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. John O'Brien MSC, FAIA. FCCA, FCIE, employee of Community Accounting Plus Fellow of the A550ciation of Charity Independent Examiners Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Date.. 2610912024 Page 5 Quaker Action on Alcohol and Drugs Statement of Financial Activities for the Year Ended 31 December 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted fund5 Total 2023 Tolal 2022 Note Income and Endowments from: Donations and legacies Charitable activitie5 Investment income 9,810 9,810 9.133 60,935 18,519 3,736 11,699 60.935 Total income 79,878 79.878 33,954 Expenditure on: Charitable activities (i4,068) (54,068) (47,178) Total expenditure Gainsllosses on investment assets (54.068) 6,596 (54,068) 6,596 (47.178) (24,983) Net incomel(expenditure) 3?,406 3?,406 {38.207) Net movement in funds 32,406 32.406 (38,207) Reconciliation of funds Total funds brought forward 470,132 470,132 508,339 Total fiulds carried forward 13 502,538 502,5J8 470,132 All of the charity's activities derive from continuing operdtions durin8 the al)ove fwo periods. The funds breakdoHTr for the period is shown in note 13. The notes on pages 9 to 17 form an integrdl part of these financial statements. Page 6 Quaker Action on Alcohol and Drugs Statement of Financial Activities for the Year Ended 31 December 2023 ncluding Income and Expenditure Account 2nd Statement of Total Recognised Gains and Losses) These are the figures for the previous accountin£ period and are included for comparative purposes Unreslricted Total funds 2022 Note In¢ome and Endowments from: Donations and legacies Charitable activities Investment income 18,519 3,736 11,699 18,519 3,736 11,699 Total income 33,954 33,954 Expenditure on: Charitable activities (47.178) (47,178 Total expenditure Gainsllosses on investment a55ets (47,178) (24,983) (47,178) (24,983) Net expenditure Net movement in funds (38,207) (38.207) (38.207) (38,207) Reconciliation of funds Total fi￿dS brought forward 508,J39 508.339 Total fund5 carried forward 13 470,132 470,132 The notes on pages 9 to 17 forni an integrnl part of these fmancial statements. Page 7 Quaker Action on Alcohol and Drugs (Registration number: 03265669) Balance Sheet as at 31 December 2023 2023 2022 Flxed a55etS TatiTrible as%et% Ini'cstments 10 23 476.Y98 483,594 483.i94 477,021 Currenl assets Caih at bank and in hand 2?.504 5.934 Creditors: .4mounts C#lling due within one )'e#r et current assetsl(liabilities) 13,560) (1?,8231 18.944 (6.889) et assets 50? 538 470,132 Funds of the charih.: Unrestricted income funds Unrestricted funds 502.538 470.13? Totgl funds 13 50? j38 470.13? For the fii)aiicial ycar cndino 31 December ?0?) rhc charitv was entitled io c¥cmpiion from audit under section 477 of the LompaniLS Act 1006 relaiing io small Lompanics. Directors, reSFK)nsibilities'. The members have not required ihe charity io obtain an audit of its ac¢ounis for thc vear in question in aecordanec with sccrion 476; and Thc dirLLtors . thc trustccs. and authorised for issue. on I Id si¥ncd on their behalf bv.. Ronald Barden Tru%lc¥ Thc noics on pages g to 17 torm an inlcgrdl part of thcsc financial staicmcnts. Page Quaker Action on Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2023 l Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparntion of these financial statements are set out below. These policies have been consistently applied to all the years PTe5ented. unless othe￿iS¢ stated. Statement ofcompliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of RecomTnended Practice (applicable to charitTes preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October ?019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act ?006. Basis of preparation Quaker Action on Alcohol and DNgs meeLS the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concern is appropriate i.e. whether there are any material un¢ertaintie5 related to events or condition5 that may cast significant doubt on the ability of the charity to ontinue as a going concern. The trusiees make this assessment in respect of a period of one year from the date of approval of the financial statements. Exemption from preparing a cash flow statement Under the exemption available to smaller charities the Board of Tn￿leeS has chosen not to include a Statement of Cash Flows within the fmancial statements. Income and endowments Volunlary income including donations, gifts, legacie5 and grants that provide core funding or are of a generdl nature 15 recognised when the charity has entitlement to the income. it is probable that the income will be received and the amount can be measured with suificient reliabiliry. Donations and legacies Donations are recognised when the chartry has been notified in writiT]g of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of perforniance by the charity before the charity is entitled to the funds, the income is defe￿ed and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions wtll be ￿lfilled in the reporting period. Grants receivable Grdnts are recognised when the charity an entitlement to the fill)ds and any conditions linked to the grants have been mei. Where perforniance conditions are attached to the grdnt and are yet to be met. the incorne 15 recognised as a liability and included on the balance sheet as defe￿ed income to be released. Page 9 Quaker Action on Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2023 Eipenditure All expenditure is r¢cognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocafrd to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charilable aclivilies Charitable expenditure comprises those costs incurred by the chariry in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Taxation The charity is considered to pass the tests set out in Paragrdph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the chariry is Potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitsble purposes. Tangible fixed assets Individual fixed assets costing £ 1000.00 or more are initially recorded at cosl less any subsequent accumulated deprecialion and subsequent accumulated itnpairnient1055es. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost or valuation. less any estimated residual value, over their expected useful economic life as follows- Asset class Deprecialion method and rate 400/0 in the first year. then 30 % per annum. 150/0 per annum on net book value. Computer Equipment OITice Equipment Fixed asset investments Fixed asset investments, other than progrdmme related inveslments. are included at market value at the balance sheet date. Realised gain5 and losses on investments are calculaied 35 the difference between sales proceeds and their market value at the start of the year, or their subsequent cosL and are charged or credifrd to the Statement of Financial Activities in the period of disposal. Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignifJ¢ant risk of change in value. Page 10 Quaker Action on Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2023 Fund structure Unrestricted income funds are generdl fun(Ls that are available for use at the trustees, discretion in furtherdnce of the objectives of the charity. Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. Pensions and other post retirement obligations The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity ha5 no legal or constructive obligation to pay ￿rther contributions even if the fi￿d doe5 not hold sufficient assets to pay all emplo>ees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contributton paymenLS exceed the contrlbution due for service. the excess is recognised as a prepayment. 2 Charity status The charity is a company limited by guafdntee and consequently does not have share capital. Each of the trnstees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidalion. 3 Income from donation5 and legacies Unrestricted funds General Total 2023 Total 2022 Donation5 and legacies- Donations from individuals Grants, including capital grants; Grants from other charities 8.310 8,310 18,519 1,500 1,500 9,810 9,810 18,519 4 Income from eharitable activities Unrestricted fund5 General Total 2023 Totsl 2022 Gift Aid Meetings Individuals Other income 3,236 2,388 3,509 3.236 2,388 3,509 1.257 2,479 9,133 3.736 Page 11 Quaker Action on Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2023 5 Investment income Unrestricted funds General Total 2023 Total 2022 Other investment income 60.935 60,935 11,699 60.935 60.935 11,699 6 Expenditure on charilable activities Unrestricted funds General Total 2023 Total 2022 Archiving Bank service charges Bookkeeping Conferences and courses Depreciation Design Director5 office expenses Distribution Dues and Subscriptions Laptop service Laund¢ Abbey Mail storage Miscellaneous expense Postage and Delivery Printing Professional fees Salary & Pension Travel and Meetings The Friend Website 189 162 83 90 162 23 1.014 4,943 142 83 90 162 23 1.014 4,943 142 26 23 1,122 2,550 142 359 2.566 15 1,154 1.154 383 2.466 600 40,139 56 2,466 600 2.173 605 35,184 40.139 56 1,382 1,780 .382 1,780 ,547 39 54,068 54,068 47,178 Page 12 Quaker Action OD Alcohol and Drugs Notes to the Finaneial Statements for the Year Ended 31 December 2023 7 Net incomingloutgoing resources Net incomingJ(outgoing) resources for the year include: 2023 2022 Depreciation of fixed assets 23 23 8 Staff costs The aggregate payroll costs were as follows: 2023 2022 Slaff eosts during the year were: Wage5 and salaries Pension costs 34.083 6,056 32,780 2,404 40,139 35,184 The monthly average number of persons (including senior management team) employed by the charity during the year was as follows: 2023 2022 Average number of employee5 1 (2022 - 1) of the above employees participated tn the Defined Contribution Pension Schemes. Contributions to the employee pension schemes for the year totalled £6.056 {20?? . £2.404). No employee received emoluments of more than £60,000 during the year. 9 Cash and cash equivalents 2023 2022 Cash at bank 22.504 5.934 Page 13 Quaker Action on Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2023 10 Tangible fixed assets Furniture and equipment Computer equipment Total Cost At l January 2023 1,095 5,579 6,674 At 31 December 2023 ,095 5,579 6.674 Depreciation At l January 2023 Charge for the year 1,073 22 5,578 6.651 23 At 31 Decernber 2023 1.095 5,579 6,674 Net book value At 31 December 2023 At 31 December 2022 ?2 23 11 Creditors: amounts falling due within one year 2023 2022 Other loans Other laxation and soctal security Pension Scheme creditor Accruals i 0.000 ,577 1,246 1.970 249 1,341 3,560 12,823 12 Fees payable to independent examiner During the period, the fees payable (excluding VAT) to the charity's independent examiner Community Accounting Plus are analysed as follows- 2023 2022 Independent examination 500 605 500 605 Page 14 Quaker Actloll OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2023 13 Funds Balance at Other 31 recognised December Transfers gainsl(losses) 2023 Balance at l January Incoming Resourc 2023 resources eApended Unrestricted funds General General 445,132 79,878 (54,068) 25.000 6,596 502,538 Designaled Designaied 25.000 (25,000 Total funds 470,13? 79,878 (54.068) 6,596 502,538 The specific putposes for which the funds are to be applied are as follows: Restricted funds - There were no restricted fl￿d5 in the year. Designated fimds - £25,000 has been released back to general ￿nds. Balanee at 31 Balance at I January Other recognised gains/(1055e5) Incoming resources Resources expended December 2022 2022 Unrestricted funds General General 483.339 33,954 (47,178) (24,983) 445,132 Designated Designated ?),000 ?5,000 Tot21 funds 508,339 33.954 (47.178) (24,983 470.132 Page 15 Quaker ActlOD on Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2023 14 Analysis of net assets between funds Unrestricted 2023 Total funds General Fixed asset investments Current assets Current liabilities 483.594 483.594 22,504 (3,560) (J,560) Total net assets 502.538 502,538 Unrestrieted 2022 Total funds General Designated Tangible fixed a55ets Fixed asset inveslments CU￿ent assets cu￿ent liabilities 23 476,998 5.934 (1?.823) 476,998 (19,066) (1? 82J) 25.000 Total net assets 445.13? ?5.000 470,132 15 TaAation The charity is a registered charity and is th¢r¢for¢ ¢x¢tnpt from taxation. 16 Trustees remuneration and expenses No trustees, nor any persons Connected with them. have received any remuneration from the charity during the year. No trustees have received any reimbursed expense5 or any other benefits from the charity during the year. 17 Related party transactions There were no related party transactions in the year. 18 Fixed asset investments 2023 2022 Other investments 483,594 476.998 483.594 476.998 Page 16 Quaker Action on Alcohol and Drugs Notes to tbe Financial Statements for the Year Ended 31 December 2023 Other investments Listed investments Total Cost or Valuation At l January ?0?3 Revaluation 476,998 6,596 476,998 6,596 At 31 December 2023 483,594 483,594 Net book value At 31 December ?023 483,594 483,594 At 31 December 2022 476.998 476,998 Page 17