CHARITY REGISTRATION NUMBER: 1134522
Hardshaw and Mann Area Quaker Meeting of the Religious
Society of Friends (Quakers) in Britain
Annual Report and Financial Statements
For the year ended
31 December 2024

Hardshaw and Mann Area Quaker Meeting of the Rellglous Society
of Friends (Quakers) In Britsin
Annual Report and Flnanclal Statements
Y•ar •nded 31 Dècember 2024
Page
Trustees. annual report
Independent auditorfs report to the Trustees
Statement of financial activities
11
Statement of financial position
12
ststement of cash flows
13
Notes to the annual report and financial statements
14
Tho followlng pages do not form part of the annual report and flnanclal
statements
Detailed statement of financial activities
27

Hardshaw and Mann Area Quaker Meeting of the Religious Soclety
of Friends (Quakers) In Britain
Trust￿•. Annual Report
Yéar ended 31 Docembar 2024
The trustees pre88nt their report and the Annual Report and financial statements of the charity for Ihe
year ended 31 December 2024.
Reference and admlnlstratlv• detalll
R•gl•t•r•d charlty nam•
Hardshaw and Mann Area Quaker Meeting of the Religious Society
of Friends (Quakers) in Britain
Charlty roglstrntlon numb•r
1134522
Prlnclpal office
Quakers Meeting House
22 School Lane
Liverpool
L13BT
Th• trust•••
Linda Gibbs (Clerk to Trustees)
Shanlhini Cawson {Treasurer)
Eric Silk
Jai Briedey
Lieselottie Van Alwon
(Appointed 21 January 2024)
Audltor
Xaviers Accountants Limlted
Chartered Certsfied Accountants & slatulory auditor
Sui18 3J
Recycling Lives Centre
1A Essox Street
Preston
PR1 1QE
Inv••tm•nl advl•or4
Rathbones
Port of Llverpool Buildlng
Pier Head
Liverpool
L3 18W
8ank•rn
HSBC, 331 Lord Street, Southport, PR8 1 NJ
CAF Bank Ltd, 25 kings Hill Avenue. West Malllng, ME19 4JQ
Royal Bank of Scotland. 269 Lord Slr8et, Southport, PR8 1 PH
The cO￿peratIVe 8ank. Delf House. Skelmersdale. WN8 6VrfT
TS8, Heathfield Branch. 20 Smlthdown Place. Liverpool. L15 9EW
The Co-operative Bank, 1 Balloon Street, Manchester, M60 4EP

Hardshaw and Mann Area Quaker Meeting of the Religious Soclety
of Friends (Quakers) in Britain
Trustees. Annual Report (¢oniinu•d)
Year ended 31 Docomber 2024
struclurn, gov•rnanc• and management
The financial statemènts have been prepared in accordance With the accounting policies Set out in
note 1 to the financial statements and comply with the charity's goveming document, the Charilies Act
2011 and 'Accounllng and Reportlng by Charoties.. Statement of Recommended Practice applicable 10
charit188 preparing thelr accounts in accordance with the Flnanclal Reportlng Standard appllcable In
the UK and Republlc of Ireland (FRS 102). (effective 1 January 2019).
The 8ccounts have departed from the Charlties (Accounts and Reports) Regulallons 2008 only to the
extent required to provide a true and fair view. This departure has involved followlng the St8t8ment of
Recommended Praclice for charitl8s applying FRS 102 rather than the version of the Stst8m8nt of
Recommended Practic8 which is r8ferr8d to in the R8gulations but whlch has since been wlthdrawn.
Structur•, gov•rnanc• and managoment
The organisation was an excepted charity under the Charilies Act 1993. A new (x)nstitution was
adopted on 15th November 2009. The organisation became a registered charity on 25 February 2010
under the registered number 1134522.
Hard8haw and Mann Area Meetlng18 the name for the organisatlonal unlt of the Quaker Church that
encompasses the local meetings in Liverpool. Southport. St Helens. Wigan and th8 Isl8 of Man. It
forms part of the Brltaln Yearly Meeting IBYM). It should be noted that the Isle of Man Local Meeting
falls outside the jurisdiction of the Charity Commission for England and Wales arKI its financlal
8Ctivltles are subject only to Manx Law and hence no financial inforniatlon conceming Ihis meeting are
Induded In in these accounls.
The trustees who 8eNed durlw the year and up to the date of 81gnature of the flnanclal statements
wer8:
Llnda Gibbs (Clerk to Trustees)
- Lies81otti8 Van Alwon (Appolnted January 2024)
Shanthini Cawson
Erlc Silk
- Jal 8rlertey
Trustees are appolnt8d for 3 year temis by lh8 area meeting. 8t one ol regular meetlngs, after
nomlnations are made by the nominations comrnittee. Ideally, Trustees are drawn from the various
Ioc81 meetings which make up the chanty. Day to day oper81ion of the Liverpool Frlend's Meeting
House Is delegaled by the Trustees to their paid staff with oversighl from Liverpool Finance Property
and General Purposes Committee.
M•mber•hlp
The Religious Society of Friends desses those attendlng Its meetings as either Members or Attender3.
Members are those who have forrnally requested to be considered for membership, and have been
accepted by the Area Meeting into membership. Attenders are those who have not taken this formal
step, but nevertheless ￿gUladY attend meetings for worship.
Granl Maklng pollcl•s
Hardshaw and Mann Area Meeting makes donations to specrfic charth'es who are undertaking work in
accordance with Quaker values and concems. The names of such organisalions are agreed by the
Local or Area Meeting as appropriate and donations collected on thelr behalf are pald to each Charty
In the financial year.

Hardshaw and Mann Area Quaker Meeting of the Religious Society
of Friends (Quakers) in Britain
Trustee8' Annual Report (contlnu•d)
Year ended 31 Docember 2024
Inve•tment pow•r• and poll¢y
At every level of our church govemance Friends must be seen to be above reproach In our corporate,
as w811 as personal conduct in respect of finances and property. We hold these assets in twst and the
way we use and develop them is an important part of our witness (Quaker faith & practice 14.18).
Flnancial advice was obtalned from Rathbones Greenbank Investment Management Ltd. Ethical
investment criteria and investment obj'ectives have been agreed. The princip818ims of our Investment
policy are:
1) To meet ethlcal and soclally responslble criterla
2) To provlde maximum Income while minimising the risk of real capital loss 3) To maintain diversity
Bulldlngs 8re held on b8half of the Area Meating by Friends Twsts Llmll8d (company number.,
188362. charity number.. 237698) as custodlan trustee in accordanc* wlth Chapter 14.45 of the
Quaker Faith & Practice,
Rl•k management
We recognise the prlncipal risks to our activities ag..
Falllng attendance.. Although attendance continued to improve, w• are stlll a relatlvety small Area
Meeting. This reduces our ability to take part in activrtles which might brlng our Faith to greater
attention in the areas we Serve.
Dlfficulty in filllng key Quaker volunteer roles.. The Area Meeting and LOCAI Meetings have W0￿ed to
Increase the number of people who may consider taklng roles but are stlll struggllng to tlnd volunteers
who can comrnll lo the considerable time required for some key roles.
Global Crlse8.' We are aware that continued instabillty in the global 8FtU8tion, with an Incre888 in
amied conflict. may affect our investment Income.
Memberfs contributions: Members of the Religious Society of Friends (Quakers) are asked to
contribute money on a regular basis towards Quaker work which can be used both locally and
nationally. If membership continues to fall, then the funds avaiL9ble will be reduced.
Tnjstees attend to other risks as follows..
Fr8ud l financlal mlsman8gement: Processes are In place and have been reviewed and
8trength8ned where necessary.
Damage to bulldlngs I ground8: Insurance 18 in place. Re8erve8 are compliant with Charity
Commission guidance
Health and safety of our employees and th058 who use our premlses. Most of the actlvftles
undertaken by our employees are considered low risk, and public Ilability insurance and employers
compulsory liabillty insurance is provided at each meeting house.
Th8 risks Identrfied require consideration bul do not present immedi818 threats lo our Ar88 Meetlng.
They are also reflected in other Area Meetlngs of Ihe Brltish Y&8rfy Meetlng and there is plenty of
opportunlty to learn from other Area Meetlngs experfence and seek support and guldanca.

Hardshaw and Mann Area Quaker Meeting of the Rellglous Soclety
of Friends (Quakers) in Britain
Trustees, Annual Report (condnu•dJ
Year ended 31 December 2024
ObJ•ctlv•• and actlvltl••
The objecl of the Hardshaw and Mann Area Meeting is the furtherance of the general religious and
charitable purposes of the Religious Society of Frlends (Quaker3) in Britain In the are8 of Hardshaw
and Mann Area Meeting and beyond.
AGhl•vam•nts and wrfornian¢e
M••tlng for Wor•hlp and Quak•r proJ•cts
In 2024 our area meeting had 95 members of the Religious Soclety of Friends (Quakers) and 86
attenders who regularly attend Meeting for Worshlp but have not yel applied for membership.
In accordance wlth our Quaker prlncipal of slmpllclty and 8U8lalnablllty we also contlnue to work wlth
various groups who promote these Quaker values.
Friends from Chester & Wirral and Hardshaw & Mann Area Meetings gathered in Glenthome
ro8identl81 c8ntre in February when many Friends enjoyed a programma of Worship and Fellowshlp.
Bursarie8 wer8 8vallabl8 from our funds for those who needed it.
The area meeting donated £22.815 to Britain Yearly Meeting to help fund Quaker work both nationally
and Intematlonally. and In all our Local Meetings we provide for space for Meetings lor Worshlp on
Sundays 8nd mid-week worship. We a180 provide a space lor Healing Prayer groups and Experiment
wllh Lighi groups which are both Quaker recognised bodies. We also pay for a room in WwJan
Methodist Centre to accommodate Friends from our Wigan local meeting.
The trustees have considered the Charity Commission's guidanc￿ on publlc benefft under the
Charities Act 2011 and consider that the requirement5 have been met,
Organlsatlonal Structur• of the Area M•etlng
Staffing roles continue to be reviewed. and additlonal roles wèrè created to ensure that we have an
effectlve and profession81 structure to meet our fvture ne8ds. Trusl8es employed an external Human
Resources company (Realworld) to revlew our employment procedures and recommended
adjustments to ensure that we are complying with best practice. Th8 Audit Commlttee continued to
meet in 2024 to manage Ihe accounts audlt process in accordance with audlt govemance regulations
of appointing auditors. reviewing and approving audited accounts and r8comm8nding the approval of
the audlted accounts to the Trust888.
Work Fund
Trustees approved the allocation of funds of £5,000 per year to be di8persed to small charltles to
whose work promotes the Quaker principles.
A working committee has been croated with
representatives from all our local Quaker meetings to receive and assess applications an¢J make
grants as appropriate.

Hardshaw and Mann Area Quaker Meeting of the Religious Society
of Friends (Quakers) in Britain
Trustees. Annual Report (conllnu•dJ
Year ended 31 D•c8mber 2024
Achl•v•m•nt• and performance Iwidnu•d)
Hard8haw Estate• Trust
Hardshaw Estates Trust trustoes continued to work on the proposed transfer of St H818n8 8888ts to
H8rdshaw & M8nn Aréa Maetlng whlch is proving to be a protracted and complicated process due to
the complex hlstorfc property18su8s datlng back to Iha 17th c8ntury.
Su•talnablllty
One of our Quaker testimonies relates to Sustainability. Both Liverpool Meeting House and Southport
Meeting House have Solar Panels fitted which help io reduce their r81iance on other, 1888
8nvironmentally fri8ndly sources of power. All our Meeting Houses use low energy lighl bulbs and 810
frlendly cleaning products.
Flnanclal r•vl•w
The total Incomlng r8sources of the charty for the year to 31 December 2024 We￿ £591,44212023 -
£357,145). The regular Income of Ihe chartty comes largely from the letting of premises to outside
groups on weekdays and Saturdays. and the donations of members and att8nder8. In th8 year to 31
December 2024 £409.992 12023 - £333.1591 was derived from lettlng8, £180.591 (2023 £12,818)
wa8 derbved from local Quakers, regular giving and collection8.
AS at 31 December 2024, the charity had reserve8 of £5,903,522 (2023.. £5,647,320). Included wlthln
these r8serves are £371,175 {2023.. £371.479} of restricted funds (see note 22). Included within
unrestrlcted funds are flxed assets totalllng £4,882,066 (2023: £4,882,066). These funds can only be
reall8ed upon sale of these 888ets.
Included wlthln restrlcted funds are Inv8Stmenl8 totalling £366,398 (2023.. £147,356). These fundg can
only be realised upon sale of these ass8ts. The charity had free raseNes of as at 31 December 2024
£650,279 {2023'. £393,775).
R•••rv•s pollcy
Together wlth Rathl)on8 Greenbank Inv8Stments we contlnued to revlew our Investmeni pollcy to
strength8n the retums. We are satisfi&d that we hav8 sufficient reseNes to cover Ihe maintenance of
our Meetlng Hou888 and to cover fluctuations In lettlng and other Income which 18 needed to cover
Sala￿88 and related 8mploym8nt costs for up to 12 months runnlng costs.
Plan• for fvtur• p•rlod•
Prlorltles for the futur•
- Continue to work with Hardshaw Est8les trustees to achieve the transfer of funds 8rKI responslbllitl88
to Hard8haw and Mann Area Meetlng.
- Tran8fer funds from our Isle of Man local meeting into Rathbone8 investment account.
To support area meeting to continue our Quaker work in ac£ordance with our beliefs and
testlmonies.

Hardshaw and Mann Area Quaker Meeting of the Rellgious Soclety
of Frlends (Quakers) In Britsin
Tru•t•o•' Annual Report (conllnu•d)
Year end•d 31 December 2024
Tru•t•••' r••pon•lbllltl•• •tstomont
The trustees are responsible for preparing the Trustees, Report and the finandal statements in
accordance with applicable law and United Kingdom Accounting Standards Including Financial
Reporting Standard 102: The FlnanGial Reporting Stsndard applicable in the UK and R8publlc of
Ireland (Unrted Klngdom Generally Accepted Accounllng Practlc8).
The law applicable to charities in England and Wales requires the charity trustees to prepare Annual
Report and fin8nclal statements lor each year which give a true and fair view of the stale of affairs of
the charity and of the incoming r880urc8s and applicatlon of r880ur¢e8, of the charity lor that period.
In preparing these Annual Report and financial statements. the trustees are required to:
select suitable 8ccountlng policies and then app￿ them consl8tently:
ob88N8 the m8thods and prlndpl88 In the appllcabl8 Charitkgs SORP;
make Judgments and accountlng estlmates that are reasonable and prudent:
state whether applicable UK Accounting Standards have been followed, subject to any materlal
departures disclosed and explained in the Annual Report and financial statements,.
prepare the Annual Report and financial statements on the golng concem basis unless li is
inapproprlate to presume thal the charty wlll continue in business.
The Irustees are responsible for keeping adequate accounting records that are sufflcient to show and
explain the charity's transactions and disclos8 with reasonable accuracy at any time the financial
K)sition of the charity and enable them lo ensure that the Annual Report and financial statements
comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulatlons. and
the Pfovisions of the Trust Deed. They are also responsible for safeguarding th8 assets of the charity
and hence for taking reasonable steps for the prevention and detection of fraud and other
Irregularitles.
Th8 tru8tee8' annual r8POrt W88 approved and Signed on behalf of the board of trustees by:
on (Tr•asur•r)
Dat•: 21 l Of12D2

Hardshaw and Mann Area Quaker Meeting of the Religlous Soclety
of Friends (Quakers) In Britsin
Indepondent Audltorfs Report to the Trustees of Hardshaw and Mann Area
Quaker Meeting of the Religious Soclety of Friends (Quakers) In Brltsln
Year ended 31 December 2024
Oplnlon
We have audlted the Annual Report and flnanclal statements ol Hardshaw and Mann Area Quaker
Meeting of the Religious Society of Friends {Quakers) in Britain (the 'charlty') for the year ended
31 December 2024 which comprise the statement of financial activities, Statement of financial position,
statement of cash flows and the related notes. including a summary of 5ignificanl accounting policies.
The financial reporting framework that has been applied in their p￿paratiOn is applicable law and
United Kingdom Accounting Standanls. induding FRS 102 The Financial Reporting Standard
applicable In Ihe UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
Practice}.
In our 0￿￿nIOn the Annual Report and financial statements:
give 8 Irue and fair view of the state of the chariV8 affairs as 8t 31 December 2024 and of Its
incoming resources 8nd application of resources, including its Income and expendituTr, for the
ye8r then ended:
havo been properly prep8rod in accordance with United Kingdom Generally Accepted
Accountlng Practlce..
have been prepared In accordance wlth the requlrernents of the charf￿e& Act 2011.
Ba•1• lor oplnlon
We conducted our audit in accordance with Intemats'onal Standards on Auditing (UK) IISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditorfs
responsibilities for the audit of the annual report and finanrA815tatements section ol our report. We are
independent of the charity in accordance with the ethical requi￿rnents that are relevant to our audit of
the Annual Report and financial ststements in the UK. including the FRC'S Elhical Standard. and we
have fulfilled our othef ethical responsibilities in 8ccnrdance with these ￿qUireMents. We believe that
the audit evidence we have obtained is sufficient and appropriate to Pfovide a basis for our opinion.
Conclu•lon• relatlng to golng concern
In audlting the Annual Report and financial statements, we have conclud8d that the trustw, use of
the golng concem basis of accounting In the preparatlon of th8 Annual Rèport and financlal
8tatements is appropriate.
88sed on the work we have perfomied, we have nol idenbfied any matenal uncertaints'es relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of al least twelve months from when the Annual Report
and flnanclal ststements are authorlsed for issue.
Our responsibilities arid the responsibilities of the trustees wlth re8pe¢t to going conc8m are described
In the relevant sections of this report.

Hardshaw and Mann Area Quaker Meeting of the Religious Soclety
of Friends (Quakers) in Britain
Independent Audltorfs Report to the Trustees of Hardshaw and Mann Area
Quaker Mootlng of the Rellglous Society of Frlends (Quakers) In Brltaln (conlln(Md)
Year ended 31 December 2024
Oth•r Inforniatlon
The other Infomiatlon comprlses the Infomatlon Included In the annual report. other than the Annu81
Report and financial stslements and our auditor's report thereon. The trustees are responslble for Ihe
other Infomiatlon. Our oplnion on the Annual Report and financlal statements does not cover the other
information and. except to the extent otherwise explicitly slated In our report, we do not express any
fonn of assurance conclusion Ihereon.
In connectlon wlth our audlt of Ihe Annual Report and financial statements. our responsibilty Is to road
the other Information and, In dolng so, consider whether the other information is malerially Inconslslent
wlth the Annual Report and financlal ststements or our knowledge obtained in the audit or otherwise
appears to be materially mi8Staled. If we identify such material inconsistencie5 or apparent materfal
misstatements, we are required lo determine whether there is a material misslatement in the Annual
Report and financial statements or a material misstatement of the other information. If, based on the
work we have perfoTrned. we conclude that there is a material misstatement ol this other infomiatK)n,
we are required to report that fact.
We hava nothlng to report In thls rngard.
Matt•r• on whlch w• ar• r•qulr•d to r•port by •xc•ptlon
In the Ilght of the knowledge and understanding of the charity and its environment obtained In the
course of the audit. we have not identlfied matenal misstatements In the truste8s' report.
We have nothing to report in respect of th8 fdlowing matters in relation to which the Charities Act
2011 require8 US to report to you il, in our opinion:
the Infomiatlon glven In the trust8es' roport18 Inconsistent In any material respect ￿th the Annual
Report and financial statements., or
adequate accounting records have not been kept; or
the Annual Report and finanrial statements are not in agreernènt with the accounting records
and returns., or
we have not recelved all the Infomatlon and explanatlons we requlre for our audlt.
R••ponslbllftle• of tru•t••s
AS explained more lully In the trustees. responsibilities 8tatement, the tru8lees are regponsible for the
preparation of the Annual Report and financial statements and for being satisfied Ihal they give a true
and fair view, and for such inlemal control as the trustees detemiine is necessary to enable the
preparation of Annual Report and financial statements that are frpe from material mi88tatem8nt,
whether due to fraud or error.
In preparlng the Annual Report and tlnanclal statements. the trustees are responsible for assesslng
the charity's abillty to contsnue as a going concem, disclosing, as appllcable. matters related to golng
conc8m and uslng the going concem basis of accountlng unless the trustees either inl8nO to Ilquld8te
the charity or to cease operatSons, or have no realistic altemative bul to do so.

Hardshaw and Mann Area Quaker Meeting of the Rellgious Society
of Friends (Quakers) in Britain
Independent Auditofs Report to the Trustees of Hardshaw and Mann Area
Quakar Meetlng of the Rellglous Soclety of Frlends (Quakers) In Brltaln (¢onllnu•¢lJ
Year ended 31 December 2024
AudIt0￿* r•sponslbllltl•• lor th• audll of th• annual report and flnanclal statements
We hav8 b88n appolnted as audltors under sectlon 144 of the Charllles Act 2011 and report In
accordance with regulations made under sectK•n 154 of that Act.
Our objectives are lo obtain reasonable assurance about whether the financial stalements as a whole
are free from malerial misstatement, whether due to fraud or error, and to issue an auditorfs report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audlt conducted in accordance wlth ISAS {UKI will always detect a material misstatement when bt
exlsts. Misstatements can ariso from fraud or error and are considered materlal If, Individually or In the
aggregale, Ihey could reasonably be expected to influence tho economlc decl8ion8 of users taken on
the basi8 of the88 financlal stalernents.
Irregularitles. Including fraud, are instances of nonqcompliance with laws and ￿gUlatiOns. We design
procedures in line with our responsibilities, outlined above, to delect material misstatements in respect
of irregularities, including fraud. The extent lo whlch our procedures are cap8ble of d8t8Cting
Irregularities. induding fraud is detailed below..
Capabillty of the audit In detecting irregularities
In Klentifying and assessing risks of material misstatement in respect of irregularitle5, Induding fraud
arKJ non-compliance with laws and regulations, our procedures included the following..
We enqulred of management, which Included obtalnlng and r8viewlng supporting documenlatlon.
concerning the charity's policie8 and procedures relating to..
Identifying, evaluating, and complying with laws and regulations and whether they wère aware of
any Instances of non-compliance;
Detecting and responding to the ri8ks of fraud and whether they have knowledge of any actual,
suspected, or alleged fraud;
The internal controls establlshed to mltigate risks related to fraud or non-compllance wtth law8 and
regulatlons.
- We Inspected the mlnutes of meetings of those charged wlth govemanco.
We obtalned an understanding of the legal and regulatory framework that the charlty operate81n.
focusing on those laws and regulatlons that had a material effect on the financlal statements or that
had a fundamental effect on the operations of the charity from our professlonal and sector experlence.
- We communlcated applicabl8 laws and regulatlons throughout the audlt team and remalned alert to
any Indlcations of noncornpliance throughout the audlt.
- We rewewed any ￿pOrtS made to regulator8.
We revlewed the fin8nc181 statement dlsclosures and tested these to 8UPPOrtlng documenlatlon 10
assess compliance with applicable laws and regulations.
We perfomied analytical procedures to idenlfy any unusu81 or unexpected r•lationshlp8 that may
indicate risks of material misstatement due lo fraud.
In addressing the risk of fraud through management ove￿Id9 of controls. we lested the

Hardshaw and Mann Area Quaker Meetlng of the Religious Soclety
of Friends (Quakers) in Britain
Independent Audltorfs Report to the Trustees of Hardshaw and Mann Area
Quaker Meetlng of the Rellgious Soclety of Friends (Quakers) In Brltaln (¢onlIn￿d)
Year ended 31 December 2024
appropriateness of joumal entries and other adjustments. assessed whether the judgements made in
making accounting e8tim8les are indicative of a potential bias and tested s￿nIficant transaclions that
are unu8U81 or th08e outside the nwnal course of business.
Becau88 of the Inherent Ilmltatlons of an audlt. there 18 a rlsk thal we wlll not detect all Irregularflie8,
including those leading to a material misstatement in Ihe financial statements or noncompliance with
regulation. This risk increases Ihe more thal cornpliance with a law or regulatlon is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware
of instsnces of non-compliance. The risk is also greater regarding irrogularities occurring due to Iraud
rather than error. as fraud involves intentional concealment, forgery. colluslon. omission or
misrepresentstion.
A further description of our responsibilities for the audit of Ihe financial statements is located on the
Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description fomis
part of our auditorfs report.
We communlcate wth those charged wlth govemance r6g8rdlng, among other matters, the planned
SCOP8 and timing of the audit and s￿nIficant audit findings. includlng any slgnlficant deficiencles In
Intemal control that we identSfy during our audlt.
U8• ol our r•port
Thls r8POrt is made solely to the charlty's trustees. as a body, In accordance with section 144 of the
Charities Act 2011 and regulation8 made under sectK)n 154 of that Act. Our audit work has been
undertaken so that we might stale to the charity's trustees those matters we are required to state to
them in an audltofs report and for no other purpose. To the fullest exient Pemiltted by law, we do not
accept or assume responsibility lo anyone other than the charity 8nd the charity's trustees a8 a body.
for our audit work. for this report, or for Ihe opinions we have fomied.
I, U) L
Xavl•r• A¢¢ountant• Llmlt•d
Chartor•d C•rtlfled Account•nts & statutory audltor
Sulte 3J
Recycling Llves Centre
IA Essex Street
Preston
PR1 1QE
Date: 2 2 %¢
Xavlers Accountants Lirnlted Is eligible for appointment 88 auditor of the charity by virtue of its
8llglbllty for appolntment a8 auditor of 8 company under Section 1212 of the Companlas Act 2006.
10

Hardshaw and Mann Area Quaker Meeting of the Religlous Soclety
of Friends (Quakers) in Britain
Statement of Flnancial Actlvltles
Year ended 31 Decémber 2024
2024
Reslrided
funds Total lund• Total funds
2023
Unrestricted
funds
Not•
Incom• and •ndowmont8
Donations and legacies
Other trading activitles
Investment income
Oiher income
160,591
409,992
8,782
8,011
160,591
409.992
12,848
8,011
591,442
12.818
333.159
4,943
6,225
Total Incom•
587,376
4,066
357,145
Exp•ndlture
Expenditure on raising funds:
Costs of other trading activities
Investment management cost8
Expenditure on charitable 8cts'vilies
Total oxpendlturn
{251,344)
(251,344) <219,053)
(3.769)
(2.085)
(79.526)
(63,281 >
(3.769) (334,639) (284,419)
(3.769)
10,11
(79.5261
(330.870)
Net (lossesygains on investments
13
{601)
(601)
8,931
N•t Income and net movement In funds
256.506
(304)
256.202
81,657
Roconclllallon of funds
Total funds brought forward
Total lund• carrl•d forward
5.275,841
371.479
5.647,320
5,565,663
22
5,532,347
371,175
5.903,522
5,647,320
The statement of finanaal activltles includes all gains and108888 recognised In the year.
All income and expenditure derive from continuing activities.
Tho not•• on pag•• 14 to 25 fom p•rt of th•M Annual R•port and flnanclal •tst•m•nt•.
11

Hardshaw and Mann Area Quaker Meetlng of the Religious Soclety
of Friends (Quakers) in Britain
Statement of Flnancial Posltlon
31 December 2024
2024
2023
Not•
Flxed as••t•
Tangible fixed as8els
Investments
17 4,882,088
18
366,398
4,882,066
147,356
5,248,464
5.029.422
Curr•nt a•••ts
Debtors
Cash at bank and In hand
19
27,209
673.138
700.347
64,221
598,291
662,512
Cr•dltor•: •mount• fallln9 due wlthln one year
N•t curr•nt a•s•ts
20
{45,289)
655.058
(44,614)
617,898
Total a•••t• l••* currnnt Ilabllltl•s
5,903.522
5,647,320
N•t ass•t•
5,9)3,522
5.647.320
Fund• ol th• charlty
Restricted funds
Unrestricted fund8
371,175
5.532,347
371,479
5,275,841
Total charlty funds
22 5.903,522
5,647,320
These Annual Report and financlal statements were approved by the board of trust88S and author168d
for18sue and are 8igned on behalf ol the board by:
on (Tr•a•ur•rl
rustso
Dat•: 21loq l 26zr
Th• not•• on pag0• 14 to 25 lorm part of th•*• Annual R•port and fin•nclal •1•t•m•nt•.
12

Hardshaw and Mann Area Quaker Meeting of the Religious Society
of Friends (Quakers) in Britain
Statement of Cash Flows
Year ended 31 December 2024
2024
2023
Cash flows from operallng actlvltle•
Net income
256.202
81,657
Adjustments for..
Net (losse8Vgains on Invèstments
Dlvidends, inlerest and rents from investments
Olher interest recelvable and similar Income
Accrued expenses
(2,694>
(4,066)
{8,782)
9.256
114,977)
(1 ,382)
(3,561 >
10,157
Changes In..
Trade and other debtors
Trade and other credltors
36.847
(8.416)
278,347
(15.590>
(6,176
50,128
C88h generated from operation8
Interest recelved
8.782
3,561
Net cash from operatlng acttvltlos
287,129
53,889
Cash flow• frorn Inve8tlng acllvltle8
Dlviden(Is, interest and rents from Investments
Purchases ol other investments
Proceeds from s81e of other Investments
4.066
(278,016)
61,668
1,382
(2,182)
8.931
Nel cash (used inyfrom investlng aclivitles
(212.2821
8,131
Not Incr•a•• In cash and cagh oqulval•nt8
Ca•h and ca•h •qulvalents at b•glnnlng of yoar
Ca•h and ca•h •qulval•nt• at •nd of y•ar
74,847
598,291
81,820
536,471
673.138
598.291
Tho not•s on pag•8 14 to 25 ft+rm part of th••• Annual R•port •nd fin¥n¢l•l •lat•m•nts.
13

Hardshaw and Mann Area Quaker Meetlng of the Religious Society
of Friends (Quakers) in Britain
Note• to the Annual Report and Flnanclal Statemènts
Year ended 31 December 2024
Ganeral Inforniatlon
The charity is a public benefit ents'ty and a registered Charity in England and Wales and is
unlncofporat8d. The address of the principal office is Quaker Meeting House. 22 SGhool Lane,
Llverpool. L138T.
ststement of ¢ompllanc•
Th88e Annual Report and financlal statements have been prepared In compllance with FRS 102,
The Financlal R8POrting Standard applicablè In the UK and the Republlc of Ireland,, the
ststem8nt 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 1021 (Charities SORP {FRS 102)) and Ihe Charities Act 2011.
Accountlng pollcl•s
Ba•1• of pr•paratlon
The Annual Report and financial statements are prepared In sterllng. whlch Is the functional
currency of the entity. Tho chadty has taken advantsge of the provl$k>ns In the SORP for
charille8 not to pr8pare a Statement of Cash Flows.
The financi81 siatemenls have departed from the Charities (Accounls and Reports) Regulatlons
2008 only to the extent required to provide a Irue and fair view. This departure has Involved
followlng the Statement of Recommended Practice for charlti88 applying FRS 102 rather than the
vefslon of the Statement of Recommended Pr8Ctlce, which Is referred to In the Regulatlons, but
which has since b88n withdrawn.
The financial statements have been prepared under the historical cost convention, modified to
Include the revaluation of freehold properties and to include investment properties and certaln
financial instruments at fair value. The principal accounting policies adopted are sel out below.
Golng conc•m
At the time of approving the financial statements. the trust888 h&rfe a reasonable expectation that
the charity has adequat8 resources to conlinue in operational exislence for the foreseeable
future. Thus, the tnjstoos continue to adopt the going concem basis of accounting in preparing
the fin8ncial statements.
Judg•m•nt• and koy •ourcM of ••tlmatlon uncartalnty
In the applicalion of the charfty's accountlng pollcles, the trustees are required to make
judgements, eslimates and assumptions about the carying amount of assels and liabilities that
are not readily apparent from other sources. The estimates and associated assumption5 8re
based on historical experience 8nd other factors that are c(￿sIdered to be r8lev8nt. Actual
results may differ from these astimates.
The estlmales 8nd undedylng as8umptlons are revlewed on an ongolng b8sI8, Revlsions to
accountlng estimates are recognised In the period In whlch the estimate Is revised where ethe
revlslon affects only that period. or in the perlod of the revi8ion and luture perlods where the
revislon affects both current and future periods.
14

Hardshaw and Mann Area Quaker Meeting of the Religious Soclety
of Friends (Quakers) in Britain
Not•B to the Annual Report and Flnanclal Statements f¢4¥Jllnu•d)
Year onded 31 Décomber 2024
Accountlng pollcl•s (¢onllnu•é)
Taxatlon
The charlty benefits from varlous exemption8 from taxation afforde(I by tax legislatlon an(1 18 not
liable to corporation tsx on income or gains falling within those exemptions.
Irrecov8rable VAT Is charged ag81nst tha category ol exp8ndltur• for whlch It was Incurred.
Fund accountlng
Unrestrlcted funds are available for use al the discretion of the trustees to further any of the
chanty's purpos8s. Restricted funds are subj'ect to specrfic conditions by donor5 as to how they
may be used. The purposes and uses of the restricted funds are set out in Ihe notes to the
financial ststements.
Cash and cash •qulval•nt•
Cash and cash 8quivalen15 include cash in hand, deposits held at call with banks, other
short-temi Ilquid inveslments with original maturilies of three months or less. and bank
overdrafts, Bank overdrafts are shown within borrowings in current liabilities.
Incomlng r•sourc•s
Income 18 recognised when the charlty is legally enlitled lo it after any perforniance conditions
have been met, the amunt8 can be measured reliably, and il 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 perfomiance conditions require deferral of the amount.
Income tax recoverable in relation to donations received under Gift Ald or deeds of covenant Is
recognised at the tlme of the don8tion.
Granls, where entluement 18 not condltional on the dellvery of a specitlc pertomiance of the
charlty, are recognised when the charlty becomes unconditionally entlled to Ihe grant, Grants
are credlt8d to the Statement of Flnancial Activlt18s In the year In whlch they are recelvable.
Incorne is deferred only where the charity ha8 to fulfil condltK)n8 before becomlng entitled to it or
where the donor h88 specified that the income rJ to bee expend•d in a tuture perfod.
The charity received substantial amounts ol voluntary help from Its members, On average each
member volunteered of 115 hours per year giving a total of 10,925 hours voluntary servic8.
However, no attempt is made to place a financial value on these services, and they have not
been included in the financial figures.
Divldends and Interest are accounted for when due and payabl8. Interest entitlements are
accounted for as they accrue. Tax recoverable on such income is recognised In the same
accounting year.
15

Hardshaw and Mann Area Quaker Meeting of the Religious Society
of Friends (Quakers) in Britain
Notes to the Annual Report and Flnanclal Statements (¢ondnu•d)
Year ended 31 December 2024
Accountlng poll¢le• {¢onllnu•d)
R•sourc•• •xpond•d
Grants and donatlons are accounted for when paid over. or when awarded, if that award places a
bindlng obligation on the charlty.
All 6xpan888 relating to fundr8lslng, publlclty. public relations and Investment management
charges ar8 treated as ralslng funds.
Charltable activllles comprise those costs incurred by the charity in d611very of Its a¢tlvitles and
8eTrices for its beneficiaries. It includes both the costs that can ba all¢Jc8ted directly to such
activitie8 and tho80 costs of an indirect nature necessary to support them.
Support costs include 8taffing and premlses costs and are allocated behveen Quaker actlvitl68
and generating funds by estlm8ting the percentage of time rne8ting houses are used for Quaker
aclivities and hirings.
Tanglbl• a•••t•
Tanglble fixed assets are initially measured at cost aThJ subsequently measured at cost or
valuation. net of depreciation and any impairnient losses.
All equlpment, flxiures and fittlngs wlth an orlgln81 cost ol les8 than £10,000 are wrltten off In the
year in which the expendlture was Incurred on the basis that due to the nature of the ch8rity'8
actlvrties, Ihere is no exp8Ctation that the costs of the assets will be recovered in the way of
future revenues.
Depreclation is recognised so as to wrile off the cost or valuatlon of ass8ts 1888 thdr r88ldu81
values over thelr useful lives on the following bases..
Freehold18nd and buildings
Fixtures and fittings
Not depreciated
- 20% on cosl
The value of buildings are shown at estimated values and are not depreciated as the trustees are
of the opinlon that these values are maintained by day to day maintenance costs Incurred and
any depreciation in relation lo the meeting houses is considered immaterial. The buildings are
also considered to have a useful life of more than 50 years, 80 any depreciatlon charge is
consldered immaterlal.
The galn or loss arfslng on d18PO8al of an asset Is determlned a8 the difference b6t4veen the 8ale
proceeds and the carrying value of the asset and is rgcognised In the statement of financlal
activiti88.
Inv••tm•nt•
Fixed asset investments are inltially me8sure8 at transaction pric8 excluding transact6on c08ts
and are subsequently rneasu￿d at fair value at each reporting date. Changes in lalr value are
recognlsed In net incom81{expendltura) for the year. Tran8action costs are expensed as Incurred.
16

Hardshaw and Mann Area Quaker Meeting of the Religious Society
of Friends (Quakars) in Britain
Notes to the Annual Report and Flnanclal Statements (conllnu•d)
Year ended 31 December 2024
Accounllng pollclos (contlnu•dJ
Impalrmont of flx•d assots
At each reporting end date. the charity reviews the carrying amounts of its tangible assets to
delennine whether there is any indication that Ih05e assets have suffered an impairment loss. If
any such indication exists, the recoverable amount of the assets is ests'mated in order to
detennine the extent of the Impairment loss lif any).
Flnanclal In•trum•nt•
The charity has elected lo apply the provisions of Section 11 '8asic Financial Instruments. and
Section 12 '0ther Financi81 Instruments Issues, of FRS 102 to all its financial Instruments,
Flnanci81 instruments are recognised in the charlty's balance sheet when the charity becomes
paty to the contractual provlslons of the instrument.
Flnancial assets and Ilabllltl88 are offset, with the net amounts presented In the financlal
8tat8ments, when th8r8 is a18gally enforceable right to set off the r8cognised amounts and th8r8
Is an intantion to settla on a net basis or to reali88 the asset and 88tt18 the Ilabillty
Simultaneously.
Baslc financlal assets, which include debtors and cash and bank balance, are Inttlally m6asurad
at transacbon price including transaction costs and are subsequenlly carried al amortised cost
uslng the effectlve Interest method unless the arrangement constltutes a flnancing transactlon.
where the Iransaction is measured al the pr8S8nt valu8 of th8 future receipt8 discounled at
market rate of Inter88t, Financlal assets classified as receivable wlthin one year are not
amortlsed.
Basic financial liabilitie8, Including creditors and bank loans are kniti811y recognlsed at transactlon
price unless th8 arrangement constitutes 8 financing transacti¢￿, where the debt instrument is
measu￿d at the present Value of th8 future payments discounted at a market rate of interest.
Financi81 li8bilitie8 classified as payable within one year are not 8mortiS8d.
Debt instruments are subsequently carried at amortlsed cost. Using the effective Interest rate
method.
Trade credStors are obllgatlons to pay for goods or servlcas that have baen acquired In the
ordlnary course of operations from 8uppll8rs. Amounts payable are classlfied 88 current Ilablliti08
rf payment is due within one year or less. If not. they aro presented as non-current liabilities.
Trade creditors are recognised initially at transaction price and subsequently measured at
amortised cost Using the effectlve interest method.
Flnanclal IlabilltS88 8r8 derecogni8ed when the charlty's contractual obllgatlons explre or are
dlscharoed or cancelled.
17

Hardshaw and Mann Area Quaker Meetlng of the Rellglous Soclety
of Friends (Quakers) in Britain
Notes to the Annual Report and Flnancial Ststements (¢ryJllnu•d)
Y•ar and•d 31 December 2024
Accountlng pollcle• iwntlnu•dJ
Dofin•d contrlbutlon plans
Payments to defined contribution retirement benefit scheme8 are charged as an expense as they
fall du8.
Employ•• b•n•flts
The cost of any unused holiday enlitlemenl Is recognised in the period In whlch the ernployee's
services are received. Tennination benefits are recognised immediately 8$ an expense when the
charity is demonstrably committed to tenninate the employment of an employee or to provide
termination b8n8fits.
Donatlons and l•gacl•s
Unrestricted Totsl Fund• Unrestricted Total Funds
Funds
2024
Funds
2023
Donatlon•
Donations and gifts
160.591
160.591
12,818
12,818
Donations include £150,000 (2023.. £nll) reCe￿ed Irom the Is18 of Man Local Quaker Meetlng.
non-UK Meeting fomially part of Hardshaw and Mann Area Meetlng.
Olh•r tradlng actlvltl••
Unrestrlcled Total Funds Unrestricted Total FurKIs
Funds
2024
Funds
2023
Meetlng house hirings and car park
rentals
Trading actlvty income: other
330.751
79.241
330,751
79,241
255,567
77,592
255,567
77,592
409,992
409,992
333,159
333.159
Inve•tmont Incom•
Unrestricted
Funds
Restricted Total Funds
Fund8
2024
Income from listed Investments
Interest receN8ble
4.086
4,066
8.782
8,782
8.782
4,066
12.848
18

Hardshaw and Mann Area Quaker Meeting of the Rellglous Soclety
of Friends (Quakers) in Britain
Notes to the Annual Report and Flnancial Statements (conWnu•d)
Year onded 31 December 2024
Inv•8tmenl Income (¢onllnu•d)
Unfestricted
Funds
Restricted Total Funds
Funds
2023
Income from listed investments
Interest recelvable
1.382
1,382
3,561
3,$81
3,561
1.382
4,943
Olhor Incom•
Unrestricted Total Funds Unrestricted Total Funds
Fund8
2024
Funds
2023
Other Income
8,011
8,011
6.225
6.225
Costs of other tradlng actlvltlas
Unre8lricted Total Fund• Unrestricted Total Fund8
Fund6
2024
Funds
2023
C08ts of other tradlng actlvlties
251,344
251.344
219.053
219,053
Support costs are split between costs of tradlng activities £251,34412023: £219.053) and cost of
charitable activities - support costs (Note 12)- £49,00512023: £56.9(M)) based on the level of
hirings at each meeting house,
Inv•8tm•nt manag•m•nt Costs
Restrided Total Fund•
Funds
2024
Restricted Total Fund8
Funds
2023
Portfolio management
3.769
3,789
2.085
2,085
10. EX￿ndItur0 on charllablo •ctlvttle• by fund typ•
Unrestricted Total Funds Unrestrlcted Total Funds
Funds
2024
Funds
2023
Outr68d), publicity, new81ett8r
Travel
Donatlon8 to Brltaln Yearty Meeting
(BYMI
Donatlons lo non-Quaker bodles
Sundrles
Support costs
5,125
130
5.125
130
1,292
195
1.292
195
22.815
(2841
2,735
49,005
22.815
{284)
2,735
49.005
2,165
2,165
2,533
56,900
2,533
56,900
79,526
79,526
83,281
83,281
19

Hardshaw and Mann Area Quaker Meeting of the Religious Soclety
of Frlends (Quakers) in Britain
Not•• to tho Annual Report and Financlal Statements (¢ontlnu•dJ
Yoar ended 31 Docember 2024
11. Expendltur• on charltable actlvltle• by actlvlty typo
Religious
activities Support costs
Total funds
2024
Totsl fund
2023
Outreach, publlclty, nowsl8tter
Travel
Donatlon8 to Brltaln Yaarfy Meeting
(BYM)
Donations to non-Quaker bodies
Sundries
Support Costs
Govemance costs
5.125
130
5,125
130
1,292
195
22,815
(284)
2.735
22,815
1284)
2.735
40,523
8,482
2,165
196
2,533
42.922
13,978
40.523
8,482
30,521
49,005
79,526
63,281
12. Analy•l8 of support costs
Analy8is of
support costs Total 2024 Totsl 2023
22.659
22.659
19.008
13,213
13,213
15,085
581
581
276
4.070
4.070
8,555
8.482
8,482
13,976
Staff costs
Premises
Communications and IT
General office
Govamance costs
49,005
49,005
56,900
13. N•t {1098e•>lgalns on Inv•8tm•nts
Restricted Total Funds
Funds
2024
Restricted Totsl Funds
Funds
2023
Gainsl(losses) on listed investments
(601)
(601)
8.931
8,931
14. Audltor• r•mun•ratlon
2024
2023
Fees payable for the 8udlt of Ihe annual report and fin8nci81
statements
3,500
3,500
Fees payable to the chantys auditor and its associates for other 8er¥ice8:
Other nOn-aUd￿ ser4lce8
2,250
2,000
20

Hardshaw and Mann Area Quaker Meeting of the Religlous Soclety
of Friends (Quakers) in Britain
Not•• to the Annual Report and Flnancial Statements (contlnu•d)
Year onded 31 Decembor 2024
15. Staff co•t•
The total staff costs and employee benefits for the reporting perlod are analysed as follows..
2024
2023
Wages 8nd s8larl8s
Social s8curlty costs
Empk)yer contributlons to penslon plans
Other employee benefits
175,284
7,839
4,110
160
146.797
5.329
3,087
187,393
155,713
The average head count of employees during the year was 12 (2023: 11).
No employ88 received 8rnploye8 benefits of more than £60,OtKJ durlng the year {2023: NII).
16. Tru•t•e r•mun•rntlon and •xpen•••
None of the tru8t888 (or any persons connected with them) recelv8d any r8muner8don or
b8n8fits from the charfty during the year (2023: £nll).
17. Tanglblo flx•d a•8et•
Freehold Flxtures and
propety
fittings
Totsl
Cost
At 1 January 2024 and 31 Dec•mb•r 2024
D•pro¢latlon
At 1 January 2024 and 31 Dec•mbor 2024
Carrylng amount
At 31 Docomber 2024
4.882.066
146.864
5.028.930
146,864
146.864
4,882,066
4,882,066
At 310ecemb8r 2023
4,882,066
4,882,066
The fr88hold prop6rt1es carded In the accounts conslst of Meellng Houses and Burlal Grounds
and the lille deeds 8re held in the name of Friends Trusts Limited. Historical costs were not
known and the cost values were based on reinslatement values for insurance purposes. which
were considered to represent deemed cost on transition to FRS102 at 1 January 2014.
The value of th888 bulldlngs are not depreclated as th8 trust888 ar8 of the oplnlon that th8S8
values are maintained by day-to4ay maint8nance costs incurrad and any d8pr8ciation Is
immatertal.
The freehold land and buildings are held by a custodian trustee, Frlends Trusts Llmlted
(company nurnber 188362, charity number 237698) In accordance with Chapter 14.45 of the
Quaker faith & practice.
21

Hardshaw and Mann Area Quaker Meeting of the Rellglous Soclety
of Friends (Quakers) in Britain
Note• to the Annual Report and Flnanclal Statemonts (contlnu•dJ
Year •nded 31 Docember 2024
18. Invmtments
Cash or cash
Listed
equivalents investments
Total
Co8t or valuatlon
At 1 January 2024
Addltlons
Dl8posals
Fair value movements
Net movement In cash
11.304
136,052
278.016
(62,269}
(4,293)
147,356
278,016
{62,269)
<4,293)
7,588
At 31 D•comb•r 2024
18.892
347,506
366.398
Impalrnient
At 1 January 2024 and 31 DK•mb•r 2024
Carrylng amount
At 31 D•cèmb•r 2024
18,892
11.304
347.506
366,398
At 31 December 2023
136.052
147,356
All Investmants shown above are hold al valuation.
Fln•nclal a•••ts h•ld at falr value
Hlstorlcal cost of the Listed Investrnents Included atK)ve was £321,02612023: £83.383).
19. D•btor•
2024
2023
Trade debtors
Prepayments and accrued income
Olher debtors
21,600
4,433
1.176
54.765
5.221
4,235
64,221
27,209
20. Cr•dltor•: amounts falllng du• wlthln on• y•ar
2024
2023
Trade credltor8
Accruals and deferred Income
Social security and other tax08
Other creditors
11.168
32.687
570
18,745
23,596
2,273
45,289
44.614
22

Hardshaw and Mann Area Quaker Meeting of the Religious Soclety
of Friends (Quakers) in Britain
Notes to the Annual Report and Flnancial Statements (contlnu
Year ended 31 December 2024
21. P•nslon• and other post rntlr•mènt beneflts
D￿ned contrlbutlon plan8
The amount recognised in income or expendituro as an expense in relation to defined
contribution plans was £4,110 (2023.. £3,087).
The charlty operat&8 a defined contribution pension scheme for all quallfylng employ888. The
assets of Ihe scheme 8r8 held separately from those of the charlty In an Independently
administered fund.
22. Analy•l• of charltable lund•
Unrnstrlct•d fund•
Galns and
At
losses 31 D•c 2024
At 1 Jan 2024
Income Expendllure
General fund8
5,275,841
587.376
(330,870)
5,532.347
Galns and
At
losses 31 Dec 2023
At 1 Jan 2023
Income Expendilure
General funds
5,202.412
355.763
(282,3341
5,275.841
De8ign8ted lunds: During the year the sum of £150,000 was recelved from the Isle of Man Local
Qu8k8r M88ting, a non-UK meeting formally part of Hardshaw and Mann Ar88 Me8ting and
Included In the general funds. The transfer was mad8 In th8 Inlerests of Improved gov8m8nce of
the Isle of Man Local Quaker Meeting and of the Area Meeting, particularty wlth the increased
complexty of banking regulations. The funds are Hardshaw and Mann Area Meeting funds and
are not restrictad but are held for the benefit of the Isle of Man Meeting.
R••trlct•d funds
Gains and
At
losse3 31 D•c 2024
Al 1 Jan 2024
Income Expendilure
Re8trlct8d Fund 1
Hallet & Young Fund
371.479
4.066
{3.7691
1601>
371.175
Gains and
At
losses 31 Dec 2023
At 1 Jan 2023
Income Exp8ndilure
Restricled Fund 1
Hallet & Young Fund
363,251
1.382
(2,0851
8,931
371,479
23

Hardshaw and Mann Area Quaker Meeting of the Religlous Soclety
of Friends (Quakers) in Britain
Notes to the Annual R8POrt and Flnancial Statemonts (¢onllnu
Year ended 31 December 2024
22. Analys18 of charltabl• funds {contlnu•dJ
H•ll•t & Young Fund
This fund is for charitable purposes in respeci of 8pwfic costs incurred by the LNerpool Local
Meeting declded upon by that meetlng.
Transfers from Re8trlcted lunds to Unrestricted funds £Nil (2023.. £Nil) relate to the net rental
income recelved from the Wlg8n Meeting House to off88t the Llverpool Local Meeting Hou88
Costs in accordance with the dono¢s wishes.
23. Analy•l• of nol a•Mts between funds
Unrestrfcted
Funds
Restrlcted Total Funds
Funds
2024
Tangible fixed assets
Investments
Curr8nt assets
Creditors less than 1 year
N•t a•••t•
4.882,066
4,882.066
366,398
700.347
{45.289)
5.903,522
366,398
4,777
695.570
<45,2891
5.532,347
371,175
Unrestrlcted
Funds
Reslrlcted Tot81 Funds
Funds
2023
T8nglble fixed assets
Investments
Current assets
Credltors less than 1 year
N•t a•••t•
4.882,066
4,882.066
147.356
662,512
<44.614)
5.647.320
147,356
224,123
438,389
{44.614)
5,275,841
371,479
24. Flnanclal Instruments
The carrying amount lor each category of financial instrument is as follows:
2024
2023
Flnanclal a•••ts that ar• d•bt In•trum•nts m•asur•d at amortl••d cost
Financial assets that are debt Instruments measured at amrtised
08t
695,914
657.291
Flnanclal a••ets that ar• •qulty Instruments m•a•ur•d at cost l••• Impalm•nt
Financial assets that are equity instruments measured at cost less
impairment
366,398
147,538
Flnanclal Ilabllltlos measured at amortlsed cost
Financial liabilities measured at amortised cost
45,289
44.614
24

Hardshaw and Mann Area Quaker Meeting of the Rellglous Soclety
of Friends (Quakers) in Britain
Notes to the Annual Report and Financial Ststements (¢onllnu•d)
Year ended 31 Decomber 2024
25. Analy•l• ol ¢hang•• In net debt
At
At 1 Jan 2024 Cash flows 31 De¢ 2024
Ca8h at bank and In hand
598,291
74,847
673,138
26. R•lat•d partles
During the year the charity donated £22,815 (2023: £2.165) to the Britsln Yearly Meetlng of the
Religious Society of Friends {Quakers), charity number: 1127633. Thi8 charkty acts as an
umbrella organisats'on for all Area Meetings.
During 2024 and 2023 the charity occupied, on a rent free basis, Quaker meeting houses in
Southport and St Helens. The Southport building and the Liverpool building are owned by
Friends Trusts Limited, charity number 237698 and the Sl Helens building is owned by Society of
Friends- Hardshaw Estates Charities. charity number 223418.
25

Hardshaw and Mann Area Quaker Meeting of the Religlous Soclety
of Friends (Quakers) in Britain
Management Infomiation
Yoar ended 31 December 2024
Th• followlng pages do not forni part of th• annual r•port and flnanclal •tatomonl•.
26

Hardshaw and Mann Area Quaker Meeting of the Rellglous Soclety
of Friends (Quakers) In Britain
Detall•d Statement of Flnanclal Actlvlties
Year ended 31 December 2024
2024
2023
Income and ondowments
Donatlons and legacles
Donations and gifts
160,591
12.818
Othor tradlng actlvltl•8
Meeting house hirings and car park rent818
Trading activity income.. other
330,751
79,241
255,567
77,592
409.992
333,159
Inv••tm•nt In¢om•
Income from listed investments
Int8re8t receivable
4,066
8.782
1.382
3.561
12,848
4.943
Othor Incomo
Other income
8,011
6.225
Total Income
591,442
357,145
27

Hardshaw and Mann Area Quaker Meeting of the Rellgious Society
of Friends (Quakers) in Britain
Dotallod Ststament of Flnanclal Actlvltles (contlnu•d)
Yoar ondod 31 December 2024
2024
2023
Exp•ndlture
Costs of oth•r tradlng actlvltl••
Wages and s81aries
Employerfs NIC
Pension costs
Other employee benefits
Llght and heat
Repairs and malntenance
Insurance
Legal and professlonal fee8
Telephone
Other office costs
(153,836> (129.131)
(7,055)
(4,796)
(3,699)
(2,778)
(144)
(27,660)
(23,046)
(17,403)
(14,977)
(7,064)
(6,080)
(997)
1545)
(5,232)
(2,481)
(28,254)
(35.219)
(251,3441 {219,053)
Inve8trn•nt managem•nt co•ts
Portfollo management
(3.769)
<2.085)
Expendlture on charltablo actlvttl•s
Wages and salaries
Employerfs NIC
Penslon costs
Other employee b8nafit8
Rent
Llght and heat
Repairs and malntenance
Insurance
Legal and professlonal fees
Telephone
Other olfice costs
(21.448)
(784)
(411)
(16)
(650)
(6,671)
(4,612)
(1.280)
(8,593)
1581 >
(34.480)
(79,526)
(17,666)
1533>
1309>
1500>
17111
(8,858)
(4.343)
(1.171)
{14.039)
(276)
{14,875)
(63,281)
Total •xp•ndltur•
{334,639)
(284,419)
N•t (10$808)Igalns on Invostments
Gainsl(losses) an listed investmen18
{801)
8,931
N•t Incom•
258.202
81.657
28