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2024-12-31-accounts

Charity registration number 1134210 (England and Wales)

WIRRAL AND CHESTER AREA MEETING OF QUAKERS ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M Grundy K Garner J Laxton K Hooper D Bull (Appointed 1 January 2024) T Miller N Richardson (Appointed 1 January 2024) Charity number 1134210 Independent examiner Helen Furlong FCCA Xeinadin North West Limited 46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR Bankers Barclays Bank Plc Grange Road Birkenhead Merseyside CH41 6EA Co-operative Bank Plc PO Box 250 Skelmersdale WN8 6GH Triodos Bank Brunel House 11 The Promenade Bristol BS1 5AS Skipton Building Society The Bailey Harrogate Road Custodian Trustee Friends Trust Ltd Friends House 173 Euston road London NW1 2BJ

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 16

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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 102)" (effective 1 January 2019).

Objectives and activities

As a constituent part of Britain Yearly Meeting of the Religious Society of Friends (Quakers), the Area Meeting used to be exempted from registration with the Charity Commission under Statutory Instrument 180 of 1996 and 1598 of 2002. The Area Meeting applied for registration in December 2008, and in February 2010 became a registered charity with the registered charity number 1134210.

The Governing Document adopted by the Area Meeting on 7 September 2007 states that the object of the Area Meeting is the furtherance of the general religious and charitable purposes of the Religious Society of Friends (Quakers) in Britain in the area of Wirral and Chester and beyond.

Public benefit

The Trustees have considered the Charity Commission’s guidance on public benefit set out in The Advancement of Religion for the Public Benefit and the Trustees keep in mind the legal requirements of the Charity Commission that they must ‘have regard’ to the commission's public benefit guidance ‘when exercising any powers or duties to which the guidance is relevant’. The Trustees ensure that the resources of the charity are expended wisely in maintaining peaceful and welcoming places for public worship without charge and providing room hire for local organisations which provide facilities and services needed by the local community. Trustees receive no remuneration and there are no paid employees.

In supporting local and nationally managed Quaker work and thus ensuring the efficiency and effectiveness of the work of Quaker Meetings and other Quaker charities for the benefit of individuals, communities and society as a whole, the Trustees believe that the work of Wirral and Chester Area Quaker Meeting provides benefit to the public in accordance with its objects. The Trustees believe that there is no disbenefit or private benefit in our work.

Activities

The Governing Document lists the main activities of the Area Meeting as follows:

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Meetings

The affairs of the Area Meeting are managed by the Area Meeting for Business which meets regularly throughout each year. The three constituent Local Quaker Meetings in Birkenhead, Chester, and Heswall also hold meetings for business which manage the affairs delegated to them by the Area Meeting.

Members

The members of the Area Meeting are all those persons whose names are for the time being recorded in its official register.

Managing Trustees

The Trustees of the Area Meeting are members of the Area Meeting who are nominated by the nominations committee and appointed by the Area Meeting for Business, normally for a term of three years.

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance

Significant activities and achievements against objectives

Wirral and Chester Area Quaker Meeting is a registered Charity with the charitable object of the furtherance of the general religious and charitable purposes of the Religious Society of Friends (Quakers) in Britain in the area of the Wirral and Chester Area Quaker Meeting and beyond.

Wirral and Chester Area Quaker Meeting is made up of three Local Meetings - at Birkenhead, Chester and Heswall. These accounts also include Teenage General Meeting which has been under the care of this Area Meeting on behalf of the North West region for the last 16 years. However, the responsibility for TGM was handed over to Manchester and Warrington AM at 31st December 2024. In addition there is an ongoing, vibrant online meeting held every Sunday which currently does not have any funds of its own but is very much considered part of the Area Meeting. The AM accounts themselves also include money collected and expensed separately for the annual gathering at Glenthorne which includes Friends from other AMs.

At Birkenhead Local Meeting there was an encouraging increase in Sunday attendance, including visitors and newcomers, with some regulars attending the weekly Area Meeting on-line meeting for worship. This meant it was possible to keep up the customary round of appeals for local, national and international causes, discussions about Quaker and non-Quaker matters and events involving the wider community, such as a Garden Party during the summer, to which local Quaker meetings were invited, a visit from the Chapels Society and participation in the Wirral Heritage Open Days. Letting of meeting rooms to local organisations also continued. The adjoining cottage, no longer needed for a caretaker, is now rented out through an agent. In order that day to day running of the Meeting House does not devolve to too few people, there is now a Management Group which meets regularly.

Chester Local Meeting has seen average attendance at Meeting for Worship increase to levels last seen before the Covid pandemic. In addition a monthly children’s meeting is held. Meetings for Learning continued to be offered on a bi-monthly pattern, as are lunchtime discussion groups. A monthly link group on the 2nd Thursday in the month with short Meeting for Worship and themed discussions, offered the opportunity to meet informally on a different basis to the weekly Meeting for Worship each Sunday. Outreach activity continued, with an open day at the Meeting House as did links with the Chester Mosque, the University of Chester and Churches Together in Chester. A public performance of ‘The Priest’s Tale,’ a one-man play by Michael Mears, was offered on the anniversary of the bombing of Hiroshima and Nagasaki. Individual Friends are active in many community groups locally and wider afield and this has enriched the work of the Local Meeting. Despite many challenges, members of the Local Meeting were active, with other Friends, in Quaker work at HMP Berwyn. Efforts continued to attract more use of the Meeting House by community groups.

Heswall Local Meeting has continued to meet every Sunday throughout the year for Meeting for Worship. Our financial situation continues to improve as it has done for the past few years since difficult decisions were taken by Friends regarding the cottage attached to the Meeting House (now called Peace Cottage). With our usual room hirers and the tenants of Peace Cottage continuing to contribute to our income, our reserves are much healthier and are increasing year on year rather than dwindling. Our outreach included a visit from the Chapels Society and two Wirral Heritage Open Days. In addition, we sent a wall hanging, entitled ‘Coat for Peace’ to Brumanna High School, Lebanon, following our annual appeal for the school. We are ably represented at Churches Together in Heswall which itself is an active group. A highlight of the year was our celebration of the 100th birthday of one of our Friends – an active member of the meeting who continues to inspire us and sometimes makes us think of another point of view. We have been pleased to welcome a number of keen new attenders. We have battled with new technology: both Local Meeting for Business and Area Meeting are now blended meetings, combining the Friends in the room with those on zoom. When it works, these meetings are a boon to anyone who is unable to come in person, perhaps through illness or infirmity, or to anyone who is away from home but who still wishes to participate in our Quaker life. Area Meeting is held at Heswall a number of times each year as Heswall hosts on behalf of Birkenhead who are not able to set up the blended meeting required. It is therefore essential that the technology works. Steps have been taken to make the process easier and better including the purchase of a laptop, microphone and camera. Teething problems are slowly being resolved and it will enable most Friends to set up the blended meeting.

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Wirral and Chester’s online gathering for Meeting for Worship continues its service as a space for pastoral and spiritual community for AM members and attenders who log in either regularly or occasionally, with thanks to the rota of Zoom hosts who “keep its doors open”.

Attendance has varied from 5 to 14, and the three LMs are represented roughly proportionately to their membership. The average attendance in 2024 was 8, slightly lower than the average attendance of 9 in 2023. One of its most regular attenders has offered these words:

“Online MFW continues to be an upholding, nurturing, gathered space where F/friends

minister when moved to do so. This year a long-standing Friend from Chester local Meeting has been attending regularly (he is now very frail). In addition a new young Member from Birkenhead LM often attends when unable to attend at Birkenhead for health reasons. Similarly, a young Friend from Chester LM. Every week we have valuable afterword/ not quite ministry/ chat. On one recent Sunday we had a very moving in-depth discussion for half an hour about bereavement. Everyone benefits greatly from these post meeting times”.

In 2024, Wirral and Chester laid down its responsibility for Teenage General Meeting (TGM), after 16 years, as explained below:

Teenage General Meeting (TGM) and Summer School were originally events run by the old Lancashire and Cheshire General Meeting. When General Meeting was laid down in 2007, the responsibility of Summer School was taken on by Manchester and Warrington AM and for TGM by Wirral and Chester AM. This was never intended to be a permanent arrangement.

In early 2024, Wirral and Chester AM sent out a request for a different Area Meeting to take over the responsibility for TGM. Initially there was no response to this request but following further appeals Manchester and Warrington Area Meeting provisionally agreed to take over the running of TGM and approved the decision at its Meeting for Business on 21st July 2024, Summer School and TGM have much in common – the same young people from the same catchment area and both TGM and Summer School are organised by teams of volunteers, with specific jobs being performed by a committee of 3 or 4 Friends.

The main area that Wirral and Chester highlighted when making their decision to hand over TGM, was the difficulty in finding Friends to serve on the TGM committee. When Lancashire and Cheshire GM was laid down, there was a commitment from all the Area Meetings to support TGM and Summer School, both financially and in finding the volunteers needed to organise and run the events. TGM and Summer School benefit from having volunteers from across the Lancashire and Cheshire area. It is unrealistic to expect that a nominations committee from a single Area Meeting can find the committee members from within their Area Meeting, or that they have sufficient knowledge of other Area Meetings to help them fill the places on the committees.

On 12 October 2024, Manchester and Warrington AM hosted a meeting on Zoom to look at how to find Friends for the TGM committee in the future, drawing on the methods used for recruiting the Summer School committee and on the experiences of previous TGM and Summer School committee members. It acknowledged the need for support from all the Area Meetings in the Northwest – East Cheshire, North Wales, Wirral and Chester, Hardshaw and Mann, Pendle Hill, Lancashire Central and North and Manchester and Warrington. Direct invitations were sent to past and present committee members of TGM and Summer School. A follow up meeting was held on Zoom on 14th November and a one-night TGM event was organised at Manchester Mount Street in December.

Members of all three Local Meetings continue to be involved with non-Quaker groups as well, either financially or as volunteers, such as Christian Aid, the Food Bank, Chester Aid to the Homeless, Wirral Ark (charity for the homeless) and CND. In addition, one Friend is appointed by Area Meeting to visit HMP Berwyn regularly, supporting prisoners and holding Meetings for Worship, and this was done most weeks throughout the year. Other Friends from the LMs attended too.

The Area Meeting is still a member of CCPAS (Churches Child Protection Advisory Service), which remains the supporting organisation for technical and procedural advice on safeguarding

We are asked by Britain Yearly Meeting to say in each annual report what we as a charity have done towards sustainability. We find it difficult to say anything new. We have altered our buildings to be as eco-friendly as possible. We encourage Friends to live as simple lives as possible. We feel that sustainability should be in Quakers DNA and not something that requires reporting on each year.

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Financial review

Total expenditure on Quaker activities was £57,959 (2023 £50,339) and total resources expended were £73,209 (2023 £71,309) against a total income of £89,819 (2023 £82,496). Total funds carried forward at the end of 2024 were £195,459 (2023 £178,849).

Our total free reserves are £192,826 which is considered adequate to cover running costs and unforeseen expenditure

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The charity is an unincorporated charity governed by its constitution adopted 9 September 2007 and amended on 9 November 2008.

The trustees who served during the year and up to the date of signature of the financial statements were: M Grundy

K Garner J Laxton K Hooper D Bull (Appointed 1 January 2024) T Miller N Richardson (Appointed 1 January 2024)

Recruitment and appointment of trustees

The Managing Trustees met regularly during 2024, covering matters such as safeguarding practices, ensuring insurance cover is fit for purpose, and supporting Local Meetings.

In supporting locally and nationally managed Quaker work and thus ensuring the efficiency and effectiveness of the work of Quaker Meetings and other Quaker charities for the benefit of individuals, communities and society as a whole, the Trustees believe that the work of Wirral and Chester Area Quaker Meeting provides benefit to the public in accordance with its objectives. The Trustees believe that there is no disbenefit or private benefit in our work.

The trustees' report was approved by the Board of Trustees.

.............................. .............................. M Grundy T Miller Trustee Trustee

Date: .............................................

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WIRRAL AND CHESTER AREA MEETING OF QUAKERS

I report to the trustees on my examination of the financial statements of Wirral and Chester Area Meeting of Quakers (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Helen Furlong FCCA Xeinadin North West Limited

46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR Date: ............................

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
58,893
816
Other trading activities
4
15,362
-
Investments
5
2,370
-
Other income
6
12,376
-
Total income
89,001
816
Expenditure on:
Raising funds
7
1,876
-
Charitable activities
8
71,332
-
Total expenditure
73,208
-
Net income and movement in
funds
15,793
816
Reconciliation of funds:
Fund balances at 1 January
2024
177,032
1,817
Fund balances at 31
December 2024
192,825
2,633		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
59,709
51,543
475
15,362
15,812
-
2,370
1,618
-
12,376
13,048
-
89,817
82,021
475
1,876
1,913
-
71,332
69,396
-
73,208
71,309
-
16,609
10,712
475
178,849
166,320
1,342
195,458
177,032
1,817		 Total
2023
£
52,018
15,812
1,618
13,048
82,496
1,913
69,396
71,309
11,187
167,662
178,849

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

BALANCE SHEET

AS AT 31 DECEMBER 2024

Notes
Current assets
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
The funds of the charity
Restricted income funds
15
Unrestricted funds
16		 2024
£
196,849
(1,391)		 £
195,458
2,633
192,825
195,458		 2023
£
180,757
(1,908)		 £
178,849
1,817
177,032
178,849

The financial statements were approved by the trustees on .........................

.............................. M Grundy Trustee

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Wirral and Chester Area Meeting of Quakers is an unincorporated charity registered in England and Wales. The registered office is Quaker Meeting House, Union Walk, Frodsham Street, Chester, CH1 3LF.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's Constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy 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 2024

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.7 Leases

Chester Meeting House is part of a building owned and insured for £900,000 by the Townson Pension Scheme. The rest of the building is sublet by them. The site belongs to the Area Meeting, and is leased to the Townson Pension Scheme until 2125. There is no financial commitment involved.

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Donations and gifts 58,893 816 59,709 51,543 475 52,018

4 Income from other trading activities

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Letting and licensing arrangements 15,362 15,812

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 2,370 1,618

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

6 Other income

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Acting as agents 1,615 2,618
Rent 10,761 10,430
12,376 13,048
7 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2024 2023
£ £
Support costs 1,876 1,913
8 Expenditure on charitable activities
Quaker Quaker
activities activities
2024 2023
£ £
Direct costs
Grants and donations (see note 9) 14,169 19,890
Share of support and governance costs (see note 10)
Support 56,083 48,426
Governance 1,080 1,080
71,332 69,396
Analysis by fund
Unrestricted funds 71,332 69,396

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

9 Grants payable
Quaker Quaker
activities activities
2024 2023
£ £
Grants to institutions:
Donations to BYM 7,256 10,335
Donations to other Quaker bodies 4,433 2,360
Donations to non-Quaker bodies 2,480 7,195
14,169 19,890
10 Support costs allocated to activities
2024 2023
£ £
Meeting House costs 46,623 39,722
Other costs 11,336 10,617
Governance costs 1,080 1,080
59,039 51,419
Analysed between:
Fundraising 1,876 1,913
Quaker activities 57,163 49,506
59,039 51,419
11 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 1,080 1,080

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

14 Creditors: amounts falling due within one year

Accruals and deferred income
15
Restricted funds
At 1
Property fund
Previous year:
At 1
Property fund		 2024
2023
£
£
1,391
1,908
January
2024
Incoming
resources
At 31
December
2024
£
£
£
1,817
816
2,633
January
2023
Incoming
resources
At 31
December
2023
£
£
£
1,342
475
1,817

The Property Fund receives a half share of the income arising from the Wirral and North Wales Fund, an endowment managed by Friends Trusts Ltd, to be used for the maintenance and repair of Meeting Houses.

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
Area meeting general fund
Glenthorne Retreat
Teenage general meeting
Birkenhead local meeting
Chester local meeting
Heswall local meeting
Acting as agent for special
collections		 January
2024
Incoming
resources
Resources
expended
Transfers
At 31
December
2024
£
£
£
£
£
9,074
2,500
(9,667)
-
1,907
-
6,621
(2,553)
-
4,068
8,270
2,587
(463)
-
10,394
50,869
15,506
(12,465)
-
53,910
48,494
34,216
(26,551)
-
56,159
60,325
25,956
(19,894)
-
66,387
-
1,615
(1,615)
-
-
177,032
89,001
(73,208)
-
192,825

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

16
Unrestricted funds
Previous year:
At 1
Area meeting general fund
Winter Gathering
Teenage general meeting
Birkenhead local meeting
Chester local meeting
Heswall local meeting
Acting as agent for special
collections		 (Continued)
January
2023
Incoming
resources
Resources
expended
Transfers
At 31
December
2023
£
£
£
£
£
13,633
-
(8,409)
3,850
9,074
3,850
-
-
(3,850)
-
7,605
1,438
(773)
-
8,270
50,044
18,748
(17,923)
-
50,869
42,325
32,050
(25,881)
-
48,494
48,863
27,167
(15,705)
-
60,325
-
2,618
(2,618)
-
-
166,320
82,021
(71,309)
-
177,032		 (Continued)
January
2023
Incoming
resources
Resources
expended
Transfers
At 31
December
2023
£
£
£
£
£
13,633
-
(8,409)
3,850
9,074
3,850
-
-
(3,850)
-
7,605
1,438
(773)
-
8,270
50,044
18,748
(17,923)
-
50,869
42,325
32,050
(25,881)
-
48,494
48,863
27,167
(15,705)
-
60,325
-
2,618
(2,618)
-
-
166,320
82,021
(71,309)
-
177,032
177,032

Area Meeting Designated Funds

The Teenage General Meeting Fund was established during 2008 when the Area Meeting took over the administration on the closure of Lancashire and Cheshire General Meeting. It is a fund designated for the provision of events for children and young people in this and nearby Area Meetings.

The Local Meeting funds are primarily for the expenses of each local meeting, but may also be used for the centrally-managed work of the Society of Friends, or other purposes of the Area Meeting, and may be held in the name of the Local Meeting.

17 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Current assets/(liabilities)
192,825
2,633
192,825
2,633
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 December 2023:
Current assets/(liabilities)
177,032
1,817
177,032
1,817		 Total
2024
£
195,458
195,458
Total
2023
£
178,849
178,849

WIRRAL AND CHESTER AREA MEETING OF QUAKERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

18 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).