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 tn￿lee$, 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 re1￿ing 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 dePartU￿S 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 T￿Onable 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 Si￿d 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 fO￿ard
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 fu￿￿la1 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
T￿￿te¢
The no*S 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 cu￿ent 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