Charlty registration number 1134210 WIRRALAND CHESTER AREA MEETING OF QUAKERS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 • xeinadin
WIRRAL AND CHESTER AREA MEETING OF QUAKERS LEGAL AND ADMINISTRATIVE INFORMATION Trustees M Gwndy K Gamer J Laxton K Hcwr D Bull T Miller IApptsinte(J 1 January 2024) IAppointéd 10 S?plember 20231 IApptsinted 1 January 2024) N fv"chardson Charfty numbor 1134210 Independenl xamSner McLinto(s (NWI Limited 46 Hamilton Squa rkenhead Wirral Metseyside CH415AR Bankers Barday? Bank PIC Grange Road Birkenhead Mers8ysid8 CH416EA Cwrative Bank PIC PO Box 250 Skelmersda WN8 6GH Triodos Bank Brunel House 11 The Pronwnade Bristol BS1 SAS Skiplon BuikliThJ sety The Baiky Harrogate Road Custodian Trustse FrMds Trust Ltd Friends House 173 Euston road London NW1 2BJ
WIRRAL AND CHESTER AREA MEETING OF QUAKERS CONTENTS Page TTUStees' p Independent examin*s report Slalement of financia5 a¢tieS Balance sheet Notes lo the finan¢ia] slatements 8-15
WIRRAL AND CHESTER AREA MEETING OF QUAKERS TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present their annval report and financi81 slatemenls for the year ended 31 December 2023. The financial statements have been prepared in ardan with the accounting polKie5 set out in note 1 to the financial statemgnts and comply wth th8 chariws 9oveming d(KAJmenL the Charilbes A¢t 2011 and-Accounting and Reporting by Ch8rities: Statement of Recommended Pr8cti¢e aprAi¢able to charities preparing their accounts in accordance the Financial Reportsng Standar(l applicatrA8 in the UK and Republic of Ireland {FRS 1021" leffertive 1 January 20191- ObJe¢tiv•s and activities As a wnstiluenl part ol Britain Yearty Meeting of Ihe Religious Scoety of Friènds {Quakersl. the Are8 Meeting used lo be exewnpted from registration with the Charity commion under Statutory Instrument 180 of 1996 and 1598 of 20D2. The Area Meeting applied for regIStratn in DernI 2008. and in February 2010 became a registered charily with the registered charity number 1134210. The Govemlng tlocumenl adopte¢J by the Area Meeting on 7 September 2007 stales that the obj.ect of the Area Meeting is the furtherance of the general religious and charitalAe purposes of the Religious Society of Friends Iakers> in Britsin in the area of Wirral and Chester and bwd. Public benefit The Trustees have conwdered the Charity ComTnissK)n's guMJ8nce on public benefrt set out in The Adv?ncement of Religion for thg Public Benefit and the Trustees keep in rn1r the legal requirements of th8 Charity Commission that they must'have reg8r(I' to the commission's benefit guklance 'when exercising any powers or duties lo whith the guidance is rdevanl.. The Trustees ensure that the $0rS of the charity are expand wisely in maintaini peaceful and wel¢oming places for public worship wrthout charge and providing room hire for local organisaliDns which proviée facilities and services nee(led by the local COFnmunty. Trustees receive no remunerati and thare are no paid ernployees. In supporting local and nati(Thlty managed Qu8kef work an(1 thus ensurTng ltr efficienw and effectiveness of the work of Quaker Meetings and other Quaker thltieS for the benefit ol individua15. c(Mmmunities and Society as a whole, the Trustees believe that Ihe work of Wirral and Chester Area Quaker Meeling provides benefit lo the public in accordan with its objects. The Trustees believe that there is no disbenefrt or private benefit in our work. Actiwties The Goveming D0ment lists the main acbwbes of th&Ar8a M88ting as follows.. stngthenIng the life and vtrSS of Quaker meetir¥Js both in the area of Wirral and Chester and beyond., spi8ading the message of auakers 8nd interpreting and developlng the thought and practice of the Religious Society," undertaking Quaker seNice for the rdief of 5ufferiThJ at home and abroad., funding the concems that Quaker meetings in the aw of Wirral and Chester or beyond have adopted or agreed to support: provlg for the pastoral care of individud members and Attenders induditYJ assistance lo those in need and for education: maintsining and developing Quaker meeb.ng )uSeS as for publiG worship and from which lo carry our witness into the world., administering and rnaintainirvJ the oiganisalion of Wirral and Chester Aw Meeting and contributing to the support of Britain Yeady Mèeting
WIRRAL AND CHESTER AREA MEETING OF QUAKERS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Meotings The affairs of the Ar8a Meeting are man8g8d by th8 Area Meeting for Business whKh meèts r8gularly throughout each year. The three constiluenl Local l)Jaker MeetirrtJs in Birkenhead. Chester. and Heswall also hold meetings for business which managè the affairs delegated to Ihem by the ATra Meebng. Membors The m8mb8rs of the Area Megting are all Ihose persons names are for the time Ing recorded in its official register. Managing Tru5tee5 The Trustees of the Area Meeting are members of the Area Meehng who are nominated by Ihe nominations committee and app(Hnled by the Ar8a Meeting for Business, nomwlly for a term of three years. A¢hlevements and performanc• Signific8nt a¢tivities and achievements against objectives Wirral and Chester Area Quaker Meeting is Made up of Local Meetings- at Birkenhead. Chestar and Heswall. The accounts also currendy indude Teenage General Me8ting which ha5 been under the care of this Area Meeting on bahalf of the North West region for the last 16 years. In addition thèrè is an on90ing, vibrant online meeting held every Sunday which currently ¢k•es not have any fund5 of Tts ¢Y•vn but is very muth considered part of Ihe Area Meeting. Birkenhead Meeliro continues in heart. Apart from the normal Meetings for wshIp and Business. monthly discussions and appeals. a Garden Party knAre8 Mè8ting in June and the taking part in Wrral heritage Open Days, our main ¢oncem during 2023 was the use of Ihe Cotta that adjoins the Meeting House. Our caretaker retired from duties and became a paying tenant but sadly died in October. New voluntèer car8tak8rs were appointed bul the arrangements fell thgh. A nèw pawng tenancy is in place which it ts hoped will be mutually satisfactory. Throughout the year. Chester Local Meeting held Meetings for Worship every Sunday and also at lunchtime on the second Thursday of eath morth. Meelings for Leaming were held ethering v8riOUS topics. In particular a full-day session was hostad in partnèrship with WoodLKooke (Juaker Study Centre. In June, Chester LM hosted twenty GCSE students from the Kings School Chester who were visiting places of worship. An open day was held in October. Bi-rnonthly 'Lel's Talk About.... lunehes were held after hA8eting for Worship. A System of small friendship cirdès has continued to forni the basis of pastoral care for members and atterKleTS. Paslml Frignds organised our monthly in-person link grc¥Jp meetir¥Js. H8swall Local Meeting have Gonb"nued to hold weekty meetir¥Js for worship. The Me&tir experienced a reduction ol members during the ¢ovid p8nd8mÈc and il is gocml to report that the numbers attending Sunday Meeting lor Worship in 2023, though small, have begun lo rise. Management Group is worknng well in managing the Meeting House and its hirers. Our tenants of the adjacent Pe8¢e Cottage am inlts thèff third year. This long-lerm lenarKy is what was originally hoped for. Eamings from (x)wnTnuntty ktting of the Meebng House have $0 risen and wa hav& a regular group of mid-week hirers. As 3 r8sutt, our financial situation is improving wth good reserves now in plac8. Friends have Continued wth studying to improve underslarKling of loc81 and n8tional issues eg learning of the work of A5M Link Merseyside. Like Birkenhead Lrtal Meeting, Heswall LM took part in the Wirrdl Heritage Open Day and enjoyed showing the local community the arthitectural splendours of Ihe building. A garden party was held in August open to all Friends. There has been an online Meeting for Worship fcf Wirral and Chester since lod((knvm è8rty in 2020. During 2023, on average the numbèr of Friends attending were 3 10 4 frofft Chester LM. 3 to 4 from Heswall LM and 1 or 2 Irorn Blrkenhead LM. In addition a Friend often joins fr£ their in Aberdeen and another has joined on occasions Irom Japan, both have previously atteryjed Hesw811 LM in pèrson. Everyone is muted as the hour begin5 and occasionally our Meeting for Worship is a silent one bul rrK)re often than not 1 or 2 Friends will minister. We h8ve had some menK)ratAe ministriès in 2023. The Online Meetirfj has a h051 rota comprising 8 h05ts 8¢ro$s 8113 Local Moelings. The host for the week sends out the e-inviiations for that week's Meeting lo everyone on the mailing list, with only the hosts having 8cces$ to these email details. The host rota 15 devisa ÈvÈry 3 months by tha Convenor with the back-up of a call out on the Whafs App grDUP sIN)ukl a rep5acement be needed. Friends who attend onllne feel it is a pleasure to be part of the Meetmg. knowng that those who cannot always go to a Meeting House can enjoy some fellowship from the comfort of their own IM)mè.
WIRRAL AND CHESTER AREA MEETING OF QUAKERS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Wirral and Chester Area Meeting conbnues to be responsib for administration of Teenage General Meeting which provides activities for young pgoplg aged 13 to 18 a5so(>aled wilh Quakèr Meetsngs in the North West of England and North W8les. They have around 60 young peopk on Ihe mailing list and a eonsistant average of 20 young people at ea¢h TGM weekend. In additson to thè seven Area Meetings in the TGM catchment (Wirral and Chester, North Wales, Pendle Hill, Manchester and Warrington. Lancashire Central and North. Plardshaw and Mann. and East Cheshire) a small of teenagers from Worreslèr and Shropshire. and Central England have connertions with TGM though Summer and other events. As well as the 'adulf committee members, Ihore are CuenY five young people on the committee. very adively inimlved the organising. There is regular volunteer helper as w911 as several volunteers who have offwed support as and byhen it is needed. A minimum of five helpers (from the committ88 and the vdunteersl needed at each weekend event to achiève an adult lo young person ratio of 1..5 as per BYM'S guidelinès. There were three TGMS in 2023.. Manchester Liverp(iol', and Sloekport. These included workshops and Ial museum Vits. Three are planne(I for 2024 but venues are yet lo be confirmed to meet accessibilty needs. Members of all Ihree Local Meetings (x)ntinu8 to be in?l¥e with non4)uaker groups as well, eithar financially or as volunteers. such as Christian M"d, the Fo1 Bank, Chester to the Homeless. Wirral Ark (charity for the homeless) and CND. In addition, one Friend is appointed by Area MeetiThJ to visit HMP Bwwyn ragularty, supporting prisoners and holding Meètings for Worship. and this was ¢*)ne fTKJSt weeks throughout the year. The Area Meeting is still a rnember of CCPAS IChureh8s Child ProteCtn Advisory Servicgl, whid) remains the SUPPOTbng organisab'on for tethnical and prccedural advice on safeguarding matters. Financial review Tol81 expenditure on Quaker adivittes was £50.339 {2022 £49.8461 and lotal resousS expended were £71.309 12022 £72.0261 against a total income of £82.49612022 £65.987). Totsl funds carried forward at the end of 2023 were £178,84912022 £167,662}. Our total free reserves are £ITT.032 whith is )nsIdered adequatè to cover running costs unfoTeseen expenditure ReseNes policy It 15 the policy of th$ charlty that unrestricted fulS which have not been designated for a specific use should bg m8inlained 81 a level equivalent to betsyeen three and six month's expendrture. The trustees consider that reserves 8t thig level will Ènsure that. in the 8V8nl of a significant drop in lurHJirKJ. they will be able to contiTrue the ¢harity's current activities while Conderat 15 given to ways in additiona funds may be raised. This level of reserves has been maintained throughout the year. Structure. governance and rnanagement The charity is an unincorporated charity governed by its consth"tuts"on adopted 9 September 27 and amended on 9 November 2008. The trustees who served during the year 8nd up to the dale of signaluTr of the finan¢Sal stslernents were: D Williams (Resigned 31 octob 2023) M Grundy K Gamer J Laxton K Hooper P VerTh)n D Bull T Miller N Richardson (Resigned 31 December 2023) (Appointed 1 January 20241 (Appointed 10 September 20231 (ApInted 1 J8nuary 20241
WIRRAL AND CHESTER AREA MEETING OF QUAKERS TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Recruitment and 8ppointment of tSlee8 The Managing Trustees met regularty during 2023, covering matters such as safeguarding pradices, ensuring insurance cover is fit for purpose, and supporting Lo(al Meetings. In supporting locally and nationally managed Quaker work and thus ensuring the effiuency and effectiveness of the work of Quaker Meetings and other Qtlaker charilies for the bènefit of individuals, communities and Society as a whole, the Trustees believe that the work of WITfdl and Chester Area Quaker Meeting provides benefit to the public in accordance with its objectives. The Trustees believe that Ihere is no disbenefft or private benefit in our work. The Iruslees, report was approved by the Board of Trustees. M Grundy Trustee T Miller Trustee Date..
WIRRAL AND CHESTER AREA MEETING OF QUAKERS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WIRRALAND CHESTERAREA MEETING OF QUAKERS I report lo the trustees on my exarninal of Ihe finan(ial ststements of Wirral and Chester Area Meeting of Quakers (the charity) for the year ended 31 Dgcgmber 2023. Rtsponslbilitigs #nd basls of report As the Injstees of the tharity you a responsible for the preparation of the ffinanci81 Ststennts in accordance wllh the requirements of the Chariti8s Act 2011 (the 2011 Acl}. I report in respect of my examinalson of the chartty's financial slatements carried out under sxtion 145 of the 2011 Ad. In carrying out my èxamination I have fdk)wgd all Ihe aFWicable Directions given by the Charity Commission under seclioll 14515llbl of the 2011 Act. Independent &xamlnerfs statement Your aitenlion Is drawn to the fact that the charity has prepar8d financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and RepulAic of Ireland IFRS 1021 in preferen lo the Accounting and Reporting by Ch8rities'. Ststemenl of Recommènd8d Practice issued ¢)n 1 Apnl 2005 is relerred to in the extant regulations bul has now been Witrr?Wn. l under5tsnd that this has been done in order for finan(#al staterrEnts to provide a Irue and fair vigw in accL)rdan with Generally Accepted Accounting Practice effective reporting periods beginning on or after 1 January 2015. I have completed my examination. I conffim that no matters have come lo My attention in nnection with the examination giving me cause lo believe that in any Materi respect.. accounting records were nol kept in respect of the charity as required by section 130 of the 2011 Act,. or the financial ststements do not accord with those records" or the financial stslements do nol CoMY the apwlicable requirements concerning the fom and Content of accounts set ¢yJt in the Charibes IA¢¢otJnt$ and Reports) RegUlatnS 2008 other than any requlrement that the accounts give a true and fair wew 7thi¢h is not a matter considered as part of an ind8pÈndenl examination. I have no concems and have come a(xoss no other matters in connecah)n wilh kne examination lo which altenlion should bè drawn in this report in orrjer to enaiAe a PToper uThJerstanding of the finan(xd statemènts lo b8 reached. Mcuntocks (NW) Limit•d 46 Hamilton Square Birk8nh8ad Wirral Mers&yside CH415AR Dated: 11......L...
WIRRAL AND CHESTER AREA MEETING OF QUAKERS STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restricted fun(ts funds 2023 2023 Total Unrestrictsd Rèstricted funds funds 2022 2022 Totsl 2D23 2022 Notss Incpmè and endowrnènts from: Donations and legaaès Other tradiro activities Inveslments Oth8r income 51.543 15.812 1.618 13.048 475 52,018 15.812 1.618 13.048 42.696 13.050 275 13,138 42,696 13,050 275 13,138 Total In¢ome 82.021 475 82.496 69.159 69,159 Exp¢ndllure on: Raising funds Charitable activities 1,913 69,396 1.913 69.3 1.335 70,691 1,335 70,691 Total èxpÈndituro 71.309 71,309 72,026 72,026 Not Incomel{exp•ndlture) 10.712 475 11.187 12.8671 {2,8671 Transfers betsveen funds 8,185 18.1851 Net movement In funds 11 10,712 475 11.187 5.318 {8.1851 12,8671 Reconciliation of fund$: Fund balances at 1 January 2023 166.320 1.342 167.662 161.002 9.527 170,529 Fund balanc6s at 31 Dac8mber 2023 177.032 1.817 178.849 166.320 1.342 167,662 Th8 Statement of financial aCtilieS indudes all gains and105ses recognised in tha year. Atl income and expenditure derive from eonlinulng activitiès.
WIRRAL AND CHESTER AREA MEETING OF QUAKERS BALANCE SHEET AS AT 31 DECEMBER 2023 2023 2022 Notes CurrÈnt assèts Cash at bank and in hand 180.757 169.539 Creditors: amounts falllng due within one year 14 (1.9081 11.877) Net current •$s•ts 178,849 167.662 Net #ss•ts èxcluding pension liability 178,849 167,662 The funds of the charity Restricted income lunds Unrestrided funds 15 1,817 177,032 1,342 166,320 178,849 167,662 The financial statements were approved by the trustees on ....11 . q . M Gnjndy Trust•9
WIRRAL AND CHESTER AREA MEETING OF QUAKERS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accounting polkles Charty informatlon Wirral and Chester Area Meeting of Quake is an unincorporated charity registered in England and Walas. The registered office is Quaker Meeting House, Union W8lk. Frodsham Street. Chester, CH13LF. 1.1 Accounting convention The financial statements have been prepared in accordan¢x wth th8 thariws Constilulion. the Charities Act 2011. FRS 102 Yhe FinanrAal Reporting Stsndard applicablè in the UK and Republic of Ireland" {"FRS 102.1 and the ChaTtties SORP 'A¢¢ounting and Reporhng by Charrts. Statement of Recommgnded Practice applirAblè lo charitiès pwartng their accounts in accordarKe wth the Financial Reporting Standa applicable in the UK and Republic of Ireknd IFRS 102}" leffective 1 January 20191. The charity is a Publi¢ Benefit Entty as defined by FRS 102. The charity has tsken advantage of the provtsK)ns in the SORP for tharities not to prepare a Statement of Cash Flows. The financial stalemenls are prepared in sterfing. which is the functional currency of the charity. Monetary amounts in these finanoal stalernents are rounded k) the nearest £. The finanual statements have been prèpared uThler the histori(21 cost convention. Th8 principal accounting policies adopted are sel out tthy. 1.2 Golng eoncem Ai the time of approving the financial stalemerts. the trustees have a reasonable expectstion that the charity has adequate resources lo conllnue in operational existen for the foreseeable future. Thus the trustees conb.nue to adopt the going basi5 of acoyjunting in prepariry the financial 5ts1ewnenls. 1.3 Charitabl• funds Unrestricted funds are available f(Y Use at the discretion of the trustee5 in furtheran of their charitsble obi8ctives. Restricted fijnds are subject to 5peth condibons by thnors or grantors as lo they may be 4J5ed. The Purposes and uses of the Testricted funds are Set out in the notes to Ihe financial ststemenls. Endowment funds are sutyect to specffic cthJÈtsons by donrKs that the capital must be maintsined by thg charity. 1.4 Inrome Inwme is recognised when the charity is legally enkn.ded to rt after any perfomance conditions h8ve been mel, the amounts can b8 measured rdiably. arKI it is probablè that incom8 wll bè received. Cash donations are rÈeognised t)n rèeeipL Otrer donations are reeognised once the charity has been notified of the dorbation. unless perf0mnCe conditions require defeNa of the amounL Income tax recovgrab18 in relation to donations recewed under Gifthid or deeds of covenant is re¢ognisg(l al the time of the donab'on. Legaues are recognised receipt or olheryse rf the chaiTty has been notified of an impending dislribulion, tho amount is known. and recgipt is gXFWtod. If the amount Is not known. the loga is treated as a contingent asset
WIRRAL AND CHESTER AREA MEETING OF QUAKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 A¢¢ountlng policies {Contlnuedl 1.5 Expondltur& Expenditure is recognised once there is a legal or constructive ObrigaOn to transfer economic benèfit lo third party, il is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation be measured reliably. Expelture is dassified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support cosls invdved in undertaking each actiwty. Direct cos15 attributable lo a s[le ath.vity a alkjcated directly to that actiwty. Shared o)sts which o)ntribulè to more than one activity and support costs which are not attribUtae to a single actiwty are appytioned betsveen thos8 actNrtl8s on a b2sis consisient with the use of r&50urcgS. 1.6 Cash and cash •quival•nts Cash and cash equivalerrts include (ash in hand. deposits held at call wilh banks. other short-lemi Ilquld investments with original m8turitiès of thrè8 mnths or tess. bank overdrafts. Bank overdrafts are shown within botrowings in current liabilibes. Basle flnanelal assets Basic financial assets. which indude debtor5 and cash and bank balances, are initially MeaSud al transaction pricè including transaction eosts aNI are subs8qU8ntly carri8d at amortised cosl using the effective interest Meth unless the arrangement conslitutes a financing transaction, where the transaction is measured al the present value of Ihe fubJre reipts discounted at a markel rate of inleresL Financial assets classEfied a5 receivable within one year are not amorbs9d. Basic financial liats'litses Basic financial liabilities. including creditors and bank loans are inilialty recognised at Iransaclion price unless the arrangement constitutes a financing transadion. ere the debt instrument is measured al the psent value of the fiJlure payments discounted at a market rate of interest. Finanryal liabilities dassifd as payable within one year are not amortised. Debt instruments are subsequenty carld * anNy11sed wst. using the effectlve Inte$t rate method. Trade creditors are ctJlNJations lo pay for goc*Js or seNS thal have been acquired in the ordinary course of operation5 from suppliers. Amounts payable are classffjed as currerrt liabilities if payment is due within one year or less. If not, they are presgntgd as TN)n-Gurrent liabiltties. Trade ueditors are recognised ini118lly al transaction price and subs8qu8ndy Mured al aMOrti Cost using the effective interest meth(xJ. DerKognltlon of finanual liabilitties Financial liabilttie5 are deTeccnised when the thaty's contractual ot4igations expire or are discharged or cancelled. 1.7 Leases Chester Mgeting House is part of a buildiNJ owned #nd insured for t0,0 by the Townson Pension Scheme. The rest of the building is suNet by them. The site bek)ngs to the Area Meeting. and is leased lo the Townson Pension Scheme until 2125. Ttrwe is no ffinan(ial wmmilment involved.
WIRRAL AND CHESTER AREA MEETING OF QUAKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Criti¢al accounting estimates and Judgements In the appltiOn of the charty's ac¢ountirrfJ policies. the tnjstèes are required to make jvdgements. estimates and assumptions abwt the carrying aTTK>unl of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on hislori¢al Èxperience and other factors that are nSide to be reant. Aciu81 results may differ frcrfn these esbmates. The estirnates arKI underlybng assumptions are rewewed an Ongng basis. Revisions to accounting estimate5 a recTrJnised in the periorj in which Ihe estimate is revise(I where the r8vision affects only that period. or in the period of the revisiort and future periods where the revision affects both current and tllr8 periods. In¢om& from donations and legaclès Unrestrictèd RestrScted funds funds 2023 2023 Total Unrestricted Restricted fund5 funds 2022 2022 Tt)tal 2023 2022 Donab"ons and gifts 51.543 475 52.018 42.696 42,696 Income from othèr tradlng activili•s Unrestrlcted Vnrestri¢t•d fund$ funds 2023 2022 Room hire 15,812 13.050 Incornt from Investmonts Unrestrictèd Unrestrfcted funds funds 2023 2022 Interest receivable 1.618 275 10-
WIRRAL AND CHESTER AREA MEETING OF QUAKERS NOTES TO THE FINANCIAL STATEMEPITS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Other income Unrestrf¢tèd Unre$trictod funds funds 2023 2022 Other income Rents received 2,618 10,430 5,4B2 7.658 13,048 13,138 Expenditure on raising fvnds Unrestri¢t•d Unrestrlcted nds funds 2023 2022 Support costs 1.913 1.335 Expondlture on charilabl• athltles Quaker activities Quakor activiti 2022 2023 Dirgrt Costs Grants and dOnaon$ (see mte 9) 19.890 21.1LK) Sharè of support and gov•manc• costs (see note 101 Support Governance 48,426 1.080 48.511 1.080 69,396 70.691 Analysls by fund Unrestricted funds 69.396 70.691 11
WIRRAL AND CHESTER AREA MEETING OF QUAKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Grants payable Quaker actIvit$ 2023 Quaker a¢tivitl8S 2022 Grants to inslilutions= Donations lo BYM Donations to other auakèr bodi8s Donations to non-Quaker bodies 10,335 2,360 7,195 19.358 1,062 19,890 21,100 10 Support costs allocated t¢ a¢tivltles 2023 2022 Meeling House costs Other wsts Governance ¢osls 39.722 10.617 1,080 30.859 18,987 1.080 51.419 50,926 Analys•d tWeen.. Fundraising Quaker actiwties 1.913 49.506 1.335 49.591 51,419 50.926 11 Net movomont in funds 2023 2022 The net movement in bjnds is $tated after chargingl(crediting): Fees payable for Ihe iThJependent examinalion of the charivs finanaal statements 1.080 1,080 12 Trustee$ None of the trustees lor any p8rsons connected with them) receNed any remuneration or benefits from the charity during the year. 13 Taxation The charity is exempl from taxation on its acbwties beLzuse all ils income is applied for charitable purposes. 12-
WIRRAL AND CHESTER AREA MEETING OF QUAKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 14 Creditors: amounts falling due within one year 2023 2022 Accruals and ¢Jefetred income 1.W)8 1.877 15 Restrlcted funds At 1 January 2023 Incoming resources Transfers At31 D•¢•mb•r 2023 Property fund 1,342 475 1.817 Prevlous year. At 1 January Incoming 2022 res(>ur¢ Transfers At31 Dg¢•rnb8r 2022 Property fvnd Children's fund 1.342 8,185 1,342 18,1851 9.527 (8,1851 1.342 Th8 Property Fund receives a half share of the incxjme arising from the Wirral and North Wales Fund. an endowment manageé by Friends Tnjsts Ltd. to bo Lwd for maintenance and repair of Meeting Houses. The Children's Fund was created from mney donated by a Chester Friend. The fund was r8Strictèd with th8 Prirnary of PToviding continuing sUprt for Ihe Amerfcan Exchange. and the Area Meeting was asked to consider paying £S(K) each year for that purpose. The Area Mepting could spend both the capital and the income. and after at least 5 y8ars th8 Ax8a M88ting could sp8nd all of the frjnd on work for children and young people. or transfer what remained lo the General Fund of the Area Meebng. The decision was taken to close this fund a1 th8 balance of £8.185 was transf to Ihe general funds. 13-
WIRRAL AND CHESTER AREA MEETING OF QUAKERS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 Unrestrlctgd funds The unrestricted funds of the tharity ¢JJmprtse the unexpended balances of donations and grants whith are not subject to specific 0ditionS by and grdntoTr as to how Ihey may be used. These include designated funds which have been set aside out of unresthcled fuThls by the trustaey for sp&¢if purposes. At 1 January 2023 Incomlng resources ResouTces expendèd Transfers At31 December 2023 Area meeting general fund Winter Gathering Teenage g8neral meeting Birkenhead local meeting Chester loeal meeting Heswall Ioc81 meeting Ading as agent for special collections 13.633 3.850 7.605 18.4091 3,850 {3,8501 9,074 1.438 18,748 32.050 27.167 (7731 117,9231 125,8811 {15.705} 8.270 50.869 48.494 60.325 42.325 48.863 2,618 12.618) 166.320 82.021 171.309) 177.032 Previous Yr. At 1 January 2022 Incoming resources Resources expended TransfÈrs At31 December 2022 Area meeting gen fund Winter Gathering T8enag8 general meeting 8irkenhead local meeliNJ Chester local meeting Heswall local meeting Acting as agt for speaal collections 5.401 7.7C(I 6,689 48.814 50.171 42.227 18.3181 13.8501 11.3941 (10,3281 (29,9511 (15,0131 16,550 13,633 3,850 7.605 50,044 42,325 48.863 2.310 13.315 26.873 23.489 {1,757) {4.768) {1.840} 3,172 {3.1721 161,rxJ2 69.1 $9 (72.0261 8.185 166,320 14-
WIRRALAND CHESTER AREA MEETING OF QUAKERS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 16 Unrestricted funds {Continuedl Area Meets'ng Dgnated Funds The Wintar Gathering Fund - By agreement with North Wales Aa Meeting Ihe Winter Gatheiing Comtmittee US8S this fund lo administer a residential waek8nd for trM)th Area Meetings. The Calhering is usually held in February or March. and so this fvnd uses an accounting peri¢xl from July lo June, so as lo show the complete income and expenditure for ong Gathering. Using 8n accountiThJ per*)d from January lo December would give a misleading impression by showng the ex&ilUre for one gathering and th8 income for the next. Payments from Local Mtsetlngs lo the Winter G8lhering Fund a technically transfers. but they are shown in these accounts as income and expenditure to avoid Ihe coMplety created by the overlapping fman¢ial y8ars. The Teenage General Meetlng Fund was established duriry 2008 when the A8 Meeting tcok over the administration on the closure ol LaraShire and Chèshirè General Meeting. 11 is a fund d8signated for the provision of'evenls for children and young people in this and nearby Meetings. The Local Meeting funds are primarily lor th8 èxpenses of each kncal meeting. but may also be used for the eÉntr8lly-managed work of the Society of Friends. or other PUTposes of the Area Meeti. and may be held in the name of the Local Meethng. 17 Analysis of net assets between funds Unre$trfcted funds 2023 Restri¢ted funds 2023 Total 2023 At 31 De¢ember 2023: Cuent assetsl{liabiltbèsl 177.032 1,817 178,849 177.032 1.817 178,849 Unrestricted funds 2022 Restrictod lunds 2022 Total 2022 At 31 December 2022: Current assetsllliabilitiesl 166.320 1,342 167.662 166.320 1,342 167.662 18 Relatsd party transactions There were no dIlOSable related party tr8nsaclions during the year {2022 - none). 15-