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 s￿ety
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 a￿rdan￿ 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 commi￿on under Statutory Instrument 180 of 1996 and 1598 of
20D2. The Area Meeting applied for regIStrat￿n in De￿rnI￿ 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
I￿akers> 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 ￿$0￿r￿S 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 th￿ltieS 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 D0￿ment lists the main acbwbes of th&Ar8a M88ting as follows..
st￿ngthenIng the life and v￿tr￿SS 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:
prov￿l￿g 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 w￿shIp 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 th￿gh. 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 ￿$0 risen and wa hav& a
regular group of mid-week hirers. As 3 r8sutt, our financial situation is improving wth good reserves now in plac8.
Friends have Continued wth studying to improve underslarKling of loc81 and n8tional issues eg learning of the work
of A5￿￿M Link Merseyside. Like Birkenhead Lrtal Meeting, Heswall LM took part in the Wirrdl Heritage Open Day
and enjoyed showing the local community the arthitectural splendours of Ihe building. A garden party was held in
August open to all Friends.
There has been an online Meeting for Worship fcf Wirral and Chester since lod((knvm è8rty in 2020. During 2023,
on average the numbèr of Friends attending were 3 10 4 frofft Chester LM. 3 to 4 from Heswall LM and 1 or 2 Irorn
Blrkenhead LM. In addition a Friend often joins fr£￿ their in Aberdeen and another has joined on occasions
Irom Japan, both have previously atteryjed Hesw811 LM in pèrson. Everyone is muted as the hour begin5 and
occasionally our Meeting for Worship is a silent one bul rrK)re often than not 1 or 2 Friends will minister. We h8ve
had some menK)ratAe ministriès in 2023. The Online Meetirfj has a h051 rota comprising 8 h05ts 8¢ro$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 Cu￿en￿Y 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 I￿al museum Vi￿ts. 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 Fo￿1 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 ProteCt￿n 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 resou￿sS 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 fu￿lS 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 Con￿derat￿ 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 2￿7 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
(Ap￿Inted 1 J8nuary 20241

WIRRAL AND CHESTER AREA MEETING OF QUAKERS
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Recruitment and 8ppointment of t￿Slee8
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 Ststen￿nts 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
Witr￿r?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 CoM￿Y the apwlicable requirements concerning the fom and Content of
accounts set ¢yJt in the Charibes IA¢¢otJnt$ and Reports) RegUlat￿nS 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 aCti￿lieS 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 Charrt￿s. 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 perf0m￿nCe 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 olhery￿se 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 Obriga￿On 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.
Expe￿lture 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 attribUta￿e 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 MeaSu￿d 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 re￿ipts 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 p￿sent
value of the fiJlure payments discounted at a market rate of interest. Finanryal liabilities dassif￿d as payable
within one year are not amortised.
Debt instruments are subsequenty carl￿d * anNy11sed wst. using the effectlve Inte￿$t rate method.
Trade creditors are ctJlNJations lo pay for goc*Js or seN￿S 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 M￿ured al aMOrti￿ Cost using the effective interest meth(xJ.
DerKognltlon of finanual liabilitties
Financial liabilttie5 are deTecc￿nised 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 t￿0,￿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 appl￿tiOn 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 re￿ant. Aciu81 results may differ frcrfn these esbmates.
The estirnates arKI underlybng assumptions are rewewed an Ong￿ng 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$trictod
funds
funds
2023
2022
Other income
Rents received
2,618
10,430
5,4B2
7.658
13,048
13,138
Expenditure on raising fvnds
Unrestri¢t•d Unrestrlcted
nds
funds
2023
2022
Support costs
1.913
1.335
Expondlture on charilabl• athltles
Quaker
activities
Quakor
activiti
2022
2023
Dirgrt Costs
Grants and dOna￿on$ (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 sUp￿rt 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 a￿1 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 0￿ditionS 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 Y￿r.
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 ag￿t 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 D￿gnated Funds
The Wintar Gathering Fund - By agreement with North Wales A￿a 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 coMple￿ty created by the overlapping fman¢ial y8ars.
The Teenage General Meetlng Fund was established duriry 2008 when the A￿8 Meeting tcok over the
administration on the closure ol Lar￿aShire 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:
Cu￿ent 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 dI￿lOSable related party tr8nsaclions during the year {2022 - none).
15-