Company registration number: 03265669 Charity registration number- 1059310 Quaker Action on Alcohol and Drugs (A covnpany limited by guarantee) Annual Report and Financial Statements for the Year Ended i l December 2024 Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL
Quaker Action OD Alcohol and Drugs Contents Reference and Administrative Details Trustees, Report 2to4 Independent Examiner's Report Statement of Financial Activities 6t07 Balance Sheet Notes to the Financial Statements 9t0 18
Quaker Action OD Alcohol and Drugs Reference and Administrative Details Truslees Jon Lyon David Barry Tim James Eva Deregowska Christine Pryer Susan Bewley Andrew Misell Daniel Flynn Robert Wilson Lynda Tomlinson Alison Mather Secretary Charity Registration Number 1059310 Company Registration Iyumber 03?65669 Registered Otrice Garden Flat 28 Belmont Road Bristol BS6 SAS Independeni Examiner John O'Brien, employee of Community Accounting Plus Unils l & 2 North West 41 Talbot Street Nottingham NGI 5GL Page I
Quaker Action OD Alcohol and Drugs Trustees, Report The trustees, who are directors for the puryjoses of company law. present the annual report together with the financial statements of the charitable company for the year ended ) l December 2024. Truslees and officers The trnstees and officers serving during the year and since the year end were as folloivs: Trustees: Ronald Barden (resioned 14 September 2024} Jon Lyon David Barry Tim James Eva Deregowska Christine Pryer Susan Bewley Andrew Misell Daniel Flynn Robert Wilson (appointed I September 2024) Lynda Tomlinson (appointed l June 2024) Secretary: Alison Mather Structureg governance and management Nature ofgoverning documen¢ The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 18 Spetmber 1996. It has no share capital and the liability of each member in the event of winding-up is limited to £10. Objectives and activities Objects and aims The charity seeks to advance public education about all aspects of the use and misuse of alcohol, other drugs and gambling. The aims of the Charity are.. To provide education on the misuse of alcohol. drugs and gambling- To assist with the preven(ion and treatment of alcohol. drug and gambling related problems; To promote public a.arenesS of the problems of alcohol. drngs and gambling. Public benefit The trustees confirn) that they have complied M'ith the Tequirements 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. Page 2
Quaker Action OD Alcohol and Drugs Trustees, Report Achievements and performance During the year, income from investments and donations was principally applied in the fonn of a Director and publicity in furtherance of the charitable objecls of the charity. Financial review Policy on reserves The company has a policy of maintaining reserves equivalent to three months expenditure. The current level of unrestricted reserves is considered to be satisfactory. Page i
Quaker Action on Alcohol and Drugs Trustees, Report Small companies provision statement Tbis re)rt has been prepared io acconlance with the small companies regime under the Compallies Act 21)06. Statement of Responsibilitieg The trustees (who are also the directors of Quaker Action on AlcolM)l and Drugs for the purposes of company law) are responsible for preparing ihe tnlee$, report and the financial statements in ¢0[dance with applicable law and United Kingdom Accounting Standar(Ls {Uniied Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial ReFM)rting Standard applicable tn the UK and Republic of Ireland" The report and accounts bave been prepared in accordance with the provisions in the Companies Act 2006 re1ing to small companies. Company law requires the tsustees to prepare financial stateD]ents for each fmancial year. Under company law the trustees must not approve the financial statements unle&s they are satisfied that they give a and fair view of the state of affairs of the charitable company and of the incoming Tesources and appli¢atton of resources, including its income and expenditure, of Ihe charithble ¢ompany for that periLxJ. In preparing these financial statements, the trustees are required to: select Suitable accounting policies and apply them consistently. observe the methods and principles in the Clwities SORP: make judgements and estimales that are reasonable and PTudent' state whether applicable accounting slandards. comprising FRS 102 have been followe4 subject to any material dePartUS disclosed and explained in the financial statements. and prepare the fitwicial ststements on the going concern basis unless it is ioappropriate to presume that the charitable company will continue in busine&%. The trustees arc responsible for kc¢piog proper accountin8 recordq that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial slalements comply with the Companies Aci 2006. They are also restK)nsible for safeguarding the assets of the charitable company and hence for taking TOnable steps for the prevention and detection of fraud and other irregularities. The tnLStees are responsible for the maintenance and integrity of the COTpofdte and financial information included on the cbaritabl¢ company's website. L£gislation governing the prqTrardtion and di&semination of financial statements nuy difftr from legislation in other jurisdiclions. Approved by the trustees of the chaTiry on ........ .. and Sid on its behalf by: Tnjstee Page 4
Quaker Action OD Alcohol and Drugs Independent Examiner's Report to the trustees of Quaker Action on Alcohol and Drugs ('the Compan) ) Independent examiner'5 report to the trustee5 of Quaker Action on Alcohol and Drug5 ('the Company,) report to the charity trustees on my examination of the accounts of the company for the year ended 31 December 2024. Responsibilities and basis of report As the charity's trustees 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 a not required to be audited under Part 16 of the 2006 Act and are eligible for independent eiamination. I report in respect of my examination of your charity's accounts as carried out under section 145 of the Chariiies Act 2011 ('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5}(b) of the 2011 Act. Independent examiner's stalement I have completed my examination. l ¢onfirn) that no Matte have come to my attention in connection with the examination giving me cause to believe that in any maierial respect: accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act. or 2. the accounts do not accord with those records- or 3. the accounts do not compl). with the accounting requirements of section )96 of the ?006 Act other than any requirement that the accounts give a 'true and fairf 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 methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attentioii should be draTh'n in this report in order to enable a proper underslanding of the accounts to be reached. 'Brien NqSL, FAIA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Date". 2210712025 Page 5
Quaker Action OD Alcohol and Drugs Statement of Financial Activities for the Year Ended 31 December 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Totsl 2024 Total 2023 £ (As restated) Nole Ineome and Endowments from: Donations and legacies Charitable activities Investment income 28,759 28,759 3.349 14,749 10,570 14,749 Total income 46,857 46,857 80,638 Expenditure on: Charitable activities (61,05)) (61,053) (54,068) Total expenditure Gainsllosses on investment assets (61,05)) (61,05)) (54,068) 6,596 Net income 22,320 22,320 Net movement in funds 22,320 22,320 33,166 Reconciliation of funds Total funds brought forward 50) ?98 50J,298 470,132 Total funds carried forward 14 525,618 5?5,618 50J,298 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdowm for the period is shown in note 14. The notes on pages 9 to 18 fonn an integral part of these fmancial statements.
Quaker Action OD Alcohol and Drugs Statement of Financial Activities for the Year Ended 31 December 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) These are the figures for the previous accounting period and are ineluded for comparative purposes Unrestricted Total fund5 2023 £ (As restated) Note Income and Endowments from: Donations and legacies Charitable activilies Investment income 10,570 10,570 Total income 80,638 Expenditure on: Charitable activities (54,068) (54,068) Total expenditure Gains/losses on investment assets (54,068) 6,596 (54,068) 6,596 Net income i3,166 Net movement in funds i3,166 Reconcilialion of funds Total funds brought fOard 470,132 470,lJ2 Total funds carried fon¥ard 14 503,298 503,298 The notes on pages 9 to 18 fonn an integral part of these fmancial statements. Page 7
Quaker Action on Alcohol and Drugs (RegistratiOII Dumber: 03265669) Balance Sheet as at 31 December 2024 2024 2023 £ (As restated) Note Fixed assets Investments 483.594 19 520596 Current assets Debtors C&sh at bank and in band 39 8.932 22,504 8,971 22,504 Creditors: Amounts falling due wlthln One year Net ellrrenl Assets 12 (3.949) 2.81K)) 19.704 5.022 525.618 503,298 Net Sets Funds of the charfty: UDrestricted incon funds Unreslricted fim&s 525.618 503.298 503.298 Total fund5 14 525,618 For the fula1 year etiding 31 December 2024 the cbariry Wds entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, tesponsibililies: The members have not required the charity to obtain an audit of its accouots for the year in question in accordance with section 476" and The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounling records and the preparaiion of accounts. These financial statem¢nts bave been prepared in accordance with the special provisioL5 relatillg to companies subject to the small companies regime within Part 15 of the Companies Act 2(Ki6. The fllwicial statements on pages 6 to 18 were approved by the trustees. and authorised for issue on . and signed on their behalf by: Jon Ly Tte¢ The noS on pages 9 to 18 forni an integral part of these financial statemen Page 8
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 l Accounting policies Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial Statements are set out below. These policie5 have been consistently applied to all the years presente(L unle55 Othenvi5e stated. Slatement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS I O?)) (issued in October 2019) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK aTJd Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparalion Quaker Action on Alcohol and Drngs meels the definitlon of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at hlstorical cost or transaction value unless othen4'ise 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 uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements. Exemption from preparing a eash flo)v Statement Under the exemption available to smaller charitie5 the Board of Trustees has chosen not to include a Statement of Cash Flows Wlthin the financial statetnents. Income and endowments Voluntary income including donation5, gift5, legacies and grants that provide core funding or are of a general nature is 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 sufficient reliability. Donalions and legacies Donations are recognised when the charity has been notified in writing 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 deferred av]d not recognised until either those conditions are fully met, or the fulfilmeni of those conditions is wholly wiihin the Control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Grants receivable Grants are recognised when the charity has an entitlement to the funds and anj conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. Page 9
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 Expendilure All expenditure is recognised 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 allocated to the applicable expenditure heading that aggregale similar costs to that calegory. Where costs cannot be directly attributed to particular headings they have been allocated on a basls consislent with the use of resources, with central staff costs allocated on the basis of time spent. and deprecialion charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs. Charilable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneflciaries. 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 Paragraph 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 charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter J Part I l of the Corporation Tax Act 2010 or Section ?56 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible fixed a55ets Individual fixed assets costing £ 1000.00 OT more are initially recorded at cost. less any subsequent accumulated depreciation and subsequent accumulated itnpairment losse5. Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off the cost OT valuation, le55 any estimated residual value, over their expected useful economic life as follows: Asset class Depreciation melhod and rate 400/0 in the first year, then 300/0 per annum. Computer Equipment Office Equipment 15 /0 per annum on net book value. Fixed assel investments Fixed asset investments, other than progrdmme relaied inveslments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference be'een sales proceeds and their market value at the start of the year. or their subsequent cosL and are charged or credited 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 }'ear end. Page 10
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 Trade debtors Trade debtors are amounts due from customers for merchandise sold or services perfonned in the ordinary course of business. Trade debtors are recognised initially at the trdnsaction price. They are subsequently measured at amortised cost using the effective interest metho(L less provision for impainnent. A provision for the impainnent of trade debtors is estsblished when there is objective evidence that the charity will not be able to collect all amounts due according to the original tenns of the receivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-tenn highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade creditors Trade creditors are obligations to pay for good5 or Services that have been acquired IT] the Ordinary course of business from suppliers. Accounts payable are cla55ified as cuent liabilities if the charity doe5 not have an unconditional riJt, at the end of the reporting period. to defer settletnent of the creditor for at least twelve months after the reporting date. If there is an unconditional riJt to defer settlement for at least twelve months after the reporting date, they are presented as non-CUTrent liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of the objectives of the Charity. Designated fund5 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 has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all evnployee5 the benefits relating to employee service in the Current and prior periods. Contributions to defined contribution plans are COgnised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. Pagell
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 2 Charity status The charity is a company limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation. 3 Income from donations and legacies Unrestricted fund5 General Total 2024 Total 2023 £ (As restated) Donations and legacies. Donations from individuals Gift aid reclaimed Grants, including capital grdnts- Grants from other charities 24,709 4,050 24,709 4,050 9,070 1,500 28.759 28,759 10,570 4 Income from charitable activities Unrestricted funds General Totsl 2024 Total 2023 Gift Aid Meetings Individuals Sundry income Services 2,388 3.341 3.349 Page 12
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 5 Investment income Unrestricted runds General Totsl 2024 Total 2023 Other investment income 14,749 14,749 60,935 14,749 14,749 60,935 6 Expenditure on charitable activities Unrestricted funds General Total 2024 Total 2023 Bank service charge5 Bookkeeping Conferences and courses Depreciation Design General office expenses Distribution Dues and Subscriptions Miscellaneous expense Postage, Printing & Stationery Printing Professional fees Wages, Pensions & NI Travel and Meetings The Friend Website Telelphone & Broadband QAADRANT 188 988 5,744 188 288 5,744 83 90 162 23 1,014 4,653 142 279 279 26 1,154 325 2,466 600 40,139 56 660 660 41,920 ,373 252 252 1,780 4,948 4,948 54,068 Page li
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 7 Net incomingloutgoing resources Net (outgoing)/incoming resources for the year include: 2024 2023 Depreciation of fjxed assets 23 8 Staff costs The aggregate payroll costs were as follows: 2024 2023 Staff cosls during the year were: Wages and salaries Pension costs 6,056 41,920 The monthly average number of persons (including senior management team} employed by the charity during the year was as follows.. 2024 2023 Average number of employees 1 (202J l ) of the above employees participated in the Defined Contribuiion Pension Schemes. Contributions to the employee pension schemes for the year totalled £1,943 (2023 - £6,056). No employee received emoluments of more than £60,000 during the year. 9 Cash and cash equivalents 2024 2023 Cash at bank 22,504 Page 14
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 10 Tangible fixed assets Furniture and equipment Computer equipment Total Cost At l January 2024 1.095 5,579 6,674 At 31 December 2024 1,095 5.579 6.674 Depreciation At l January 2024 1,095 5,579 6,674 At J l December 2024 1.095 5,579 6,674 Net book value At 31 December 2024 At 31 December 202J 1 l Debtors 2024 2023 Prepayments 12 Creditor5: amounts falling due within one year 2024 2023 £ (As restated) Trade creditors Other taxation and social security Pension scheme creditor Accruals 1.147 1.734 408 660 1,970 249 581 2,800 13 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: 2024 2023 Independent examination 550 500 550 500 Page 15
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 14 Funds Balance ai I Januarv Balance at 31 December 2024 Incoming resources Resources expended 2024 Unrestricted funds Generol General 50J ?98 (61,05)) 525,618 Balance at 31 Deeember 2023 £(As restated) Balance at January 2023 Incoming resources Resources expended Transfers Unrestricted fund5 General General (54.068} 25.000 503,298 Designated Designated 25.000 (25,000) Total funds 470,1)2 (54.068) 503 ?98 Page 16
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 15 Analysis of net a55ets between funds Unrestricted 2024 Total funds General Fixed asset investments Current assets Current liabilities 520,596 8.971 (),949) 520,596 8,971 (3,949) Total net assets 525,618 525,618 Unrestricted 2023 Total funds General Fixed asset investments Current assets 483,594 22,504 (2.800) 48J,594 22,504 (2,800) Current liabilities Total net assets 503 ?98 503,298 16 Taxation The charity is a registered charity and is therefore exempt from taxation. 17 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 expenses or any other benefits from the charity during the year. 18 Related party transactions There were no related party transactions in the year. 19 Fixed asset investments 2024 2023 Other investments 520,596 483,594 5?0,596 48J,594 Page17
Quaker Action OD Alcohol and Drugs Notes to the Financial Statements for the Year Ended 31 December 2024 Other investments Listed investments Total Cost or Valuation At l January 2024 Revaluation 483,594 37,002 483,594 37,002 At 31 December 2024 520.596 520,596 Net book value At J l December 2024 520,i96 520,i96 At J l December 2023 483,i94 483,i94 Page18