Charity registrat numbor 1139514 Quakers in Yorkshire Annual R8port and Finanu81 Stal8m•nt8 IOT the Year Endad 31 D8c•mb8r 2023 Crozier Jones LLP chartere Certlfied Accountants & Regi8t8r8d Audlto 9113 Thome Road Oon¢a8ler South Yorkshire DNI 2HJ
Quakers in Yorkshlro Contents (continued) Trust•8s' Report 1to7 Stslgmenl of Tru8tee8' Responsibiliti88 Independent Examin8rfs R•port Stat&m•nl of Financial Activities 10 Balance Sheet 11 Not88 to the Flnandal Stslements 12to27
Quakers In Yorkshire Trustoes. Report The trustse8 pre$enl the annual report together wth th8 financi81 stAtem8nts of the tharrty for Ihe ye8r et)ded 31 Decèmbèr2023. obJ•et13 and aetlvltl•a ObJeotlv•s. strategles and •ctivllles The object of Quakers in Yorkshire per the goveming document is th8 furth8ranc8 of thè 9èn&r81 rallgl(w$ 8nd charitabl& purrM)se3 of the R81iGious Society of Friends (Quakers) In 8reas of th& p8rti¢ip8nl meetings and beyond. This is th8 regi( of Yorkshire covered by th8 s8v&n parlelp8tlng gr$a mg01ing8 and beyond. 11 exercises this rg3ponsibility partly by holding four open meetings èach y8Ar. These undertak8 nec8s8ary 8dMlnistratk, appoint to rol88. hear reports and t8Stimonies, learn about thg wclrk 8nd witness ol Quak8rs and haar about charitabl8 work of int8rest to Quakers. Th8 charity org8nis85 ac¢frvili88 for children and young p•opl8. oro8nises an annual Easter Settlernent, provid8s grants lor outreach work and Ihe maintenance ol meeting hou58s. It publishes a triennial Book of M8mbars and Attèndèrs 88 well 88 quarterly new51etlers and mainiains websllo. 11 al80 adminiBters a number of regional Quékfjr Irii8ts. Publle b•n•flt In reviewing the last year and considerino Iha objgclives lor Ihe next year, the trustees have taken into 8ccounl the Charity Commissh)n guidanc8 on publlc b8n8fl1. Quart8rfy open meetings provida education. stlmulug and f8llow5hip to enhance th8 worship And wltn8s6 of Quakerism. Financial r850urctrs ar¥ used to provide grants to support the education ol ehildr•n, And to maintain and refurb15h the wde feng& of mèetsng houges acros8 the region. A parb'cular locus is on provlding opportunities for chlldren and young people to meat tog8th8r during thgbr developing years. Support 18 provided for reachiThJ out lo introduc& the public lo Quaker wmhip and witness In th& world. Tho ITUStee5 conflmi thal th8y have complled wtlh the requSrern8nts of sectlon 17 of tho ChAdtl•s Act 201110 have due regBrd to Ihg public benefit guidance published by the Charily Comrnission lor En918nd and W810s. Page 1
Quakers In Yorkshire Trustaes. Report (continued) Achl•v•m•nts and perforn)ance GENERAL 2023 was a y•ar wh8n the l&v81 ol acts'vity in Quakers in Yorkshire retumad to simllAr to ptg-pandgrnic levels in 2019. It has taken three years for this to happen 8nd it has been a hard time for all thos8 taking part in activities. This review of &chi¥v9mgnts and performance n8eds to be seen againgt this backdrop. The use of the internet for online meatings has been beneficial in enabling administrativa and orggnis8tlon Me&n9$. This saves 8ffort as well as holpiw the gnvironmenl by reducing ernissions. QUARTERLY MEETINGS Quakèrs In York9hire's qu&rterly meetings ore the forum for 11$ Iw m8ln roles of adm1n18tratiL and inspirotion. Al mèmb8rn 8nd attenders Irom Quak8rs in Yorkshirè's constltu8nt area mgeling8 ar8 eligible io attend th8SO mg8ling$. Al the meelings"thJ8k8rs in Yorkshire makes All necessary appolnlments and disseminates infomiation to Its 8r88 meeling& about Isider actsvili8s in SL4PPOrt ol Its obje¢tlV88. MLKh of each meeting is spent in provldlng n8plr8tion through opportunities for leaming, lellowship and 8piriluÈl enrichrrenl. Th8 Arrangements Committ89, conven8d by the Clerks ol Quaker5 in Yorkshlr9, dgcitjes on venues, topics and speakers for the lollowng year. This represenlalwe cornmitt creates and arranges programmes which d88pen Friends, know18dg8 and underslanding of Quakerism. The quarterfy meetingg in 2023 facéd ths th¥llenge of running 'bl•nd8d' maotings 80 thal peoplg could atterKI ellher in.person, or onlin8. It w8s A 188ming exercise which emphasised the need lor good planning and good technical support. It also pre$gnled 8 ch8lleng8 for the clerks and th6f8 ar8 mlx8d vl8WS 88 to how w81111 fostered a real community atmosphere. However. it did allow those wsh to avoid trav81 Ihe opportunity to participate In events. Thg January rneeling W8B held at Carfton Hlll rn68tSng hou8è in L8èd8 and Ihi3 proved a good venue with excellent opportunities lor inter8clion. The April rnèèting was at Sh8ffiald Central megling house and the July mo8tlng Ot Sott18 me&llng house. The188t meetlng of tho y8gr In Oclober was hosted by Bootham School In York. Tha January 2023 meeting heard reports from Junior Holidays, Holid8y School, Easter S8tllem8nt, the Yorkshira Youth Development Wother and the Raclal Justice Group. Thère w88 also 8 5888ion on simpllflcalion at bolh n81ion81 and regional level vthich hod br8ak4)ut groups con8idgring the qu881ion What ch8ng88 can wa mgk that will create more spaca for wor8hlp, tnesS and discernrnenl?" The April 2023 m8llting had th& thèmo of reconclliation wlh talks on r8fugees and support for a$uM 8e8k8r8 and an interoctive 58ssion on thè succegsful project introducing conflict r8solutlon in Shèffièld schools. The July me8ting heord the twslges report on the previou5 year as well as r8POrts from thè truste85 of Gl8nlhome Quak8r Centre and from Breckenbrough schod which is 8 Quakar wn school providing speclall8t teaehlng for boy8 With autlsm who have been unabl8 to settle in mainstrè8m $¢hool8. Th8 Octobèr ma8tlwJ heard rewrt5 from 8oolharn ond The Mount scho9, includlng presentatlons by 8tudent5. Ther• WAS a1$0 8 3e53ion on the fut¢Jre ol the Woodbrooko Quoker learning centre and the opportunitres lor learniThJ among Yorkshire Quaker5. JUNIOR HOLIDAYS T successful Junlor Holidays wè8kgnd8 were held In 2023. The lirst in June at Nell Bank, Ilkltry. where 35 young people aga 7 10 13 allended. A weekend in September at BBrmoor was Blt8nd8d by 18 young people. Both weekends rely on 8 le8m of dedicated volunteerya. Both events were ov8r-substhbed vthich indicates the curr¥nt popularlty of Junior Holidays. HOLIDAY SCHOOL The 2023 Yorkshiro Friends Holld8y School wa5 the 90th event thal has b8en held. Th19 &r 37 Yng p6opl8 age between 13 and 18 gpènt 8 week together 81 Bootharn school, supported by ten 19-20 ye8r volunteers who had attended in past y88rs. Thig rnodel woths well. The theme for th8 succosgful wsek wag 'Community'. To ce18br8te the 90th 'birthday' of the Holiday School, ¥ spe¢ial one4ay evenl brought back over 60 past partlclpants. Tho numbers attending Holiday Schwl in 2023 wgrg sthll signific8nUy below the numbers who camè pre-pandemic. This is a feature of many teena 9venls where two ag8 years were not able to P8rticipBt8. Page 2
Quakers in Yorkshire Trustees. Report (contlnued) EASTER SETfLEMENT East8r S8ttlement Is an annuAI Yorkshirè 98thering whlch provides an opportunity for a community to strengthen spiritual ènd wtn88$ roots. The thème of the 2023 event was 'Dancing wrth the Worfd. and was again held al Cob&r Hill, near Scorborough. 11 wss attended by 47 adults and 9 children. The children were supported by bursary assistanc8 89 oth8NllS8 the etsst for f8milies would be prohibitive. This fact has led to the d&cision to sègk new way8 01981hgring 8 cIKnmunity of all-8ge Quak8r5 together. OUTREACH The Outre8¢h Projects Committee provKl88 grant5 to support oulr8ach projects initiated by local meets'ngs. The number of r8quesls for support of projects ha5 not yet r8covered Irom th& low level experienced during the pandemic. In 2023, four grant5 were made, induding a Walm Hub Pla¥0$ project 8rKI 8 multl-cultural art8 project. RACIAL JUSTICE GROUP A group has been formed lo provide advlce and guidancAfj on raciBI justlcè Issuès. It W8s lomad in thè w8kè of developments both in this ond other countrfes %vhich rectsgn1$9d that there was oftgn overt prejudice, even in societies leh consider themselves to be anti-racl8t. The qu8rterfy meetsngs now have a st8nding agenda Item wh818 the Racial Justice Group asks quas119 lor con$iderati¢>n by Quakers in local meeting8. SAFEGUARDING Quèk8rg in Yorkshlre 18ke8 $afegu8rding of children and vulnerable adults very seriously. Thera is o Salèguardlng Coordlnator And Deputy ¥vho 8re trained lo deal wllh any1ssue9. The Safeguarding Coordinator 18 also 8 trug1&&. Th8 Under 19,8 Co.0rt1in8ting Group also 8dvises on legal requirem8nb and on best practice regarding safeguardlng. Advice is avallable from Quakers in 8rilain ond from 31.'8, a nollonal safeguarding 8dvic¢ ch8rlly. A comprehensive saleguarding policy was agreed In 2021 ond 1$ annually. In 2023 Ihgrg were no serrous Safeguarding incidents reported io trustees. YORKSHIRE YOUTH DEVELOPMENT WORKER Brltsin Yaarly M8ating IBYM tha national Quaker charilyl employB 8 youth development worker based in Yorkshiro. This Is partly lunded by thè s&v8n arga m¥eting$ vthich make up auakers in Yorkshire and15 currently fixed-t8rn1 project up lo mld-202S. Quokers in York3hire ha8 8 Strong interest in encouraging and supporting the WO as the rolo holtjgr 1$ ablg lo makg 8 m8jor conlribullon towards the 3uccesB, and potential growlh, ol the youth activit18s. Support lor Junior Holid8ys and Holiday scho and the youth activilies at Easter Settlomont ar8 p&rtlcul8rfty vAluable. Also th& Llnk Group loi teenagers 15 now thriving again after a long dorrnant period. Th• rolÈ-hold8r has b88n working wth local and area rneetings to find ways of tTriicouraging mor¥ young people to 18ke part in Quaker sponsored aclivilie5. It is recognised that often young p&opl8 se8 thomselves 88 Quakers bul do not wsh to take part in the traditional pottems of worshlp. LOCAL DEVELOPMENT WORKER In addition lo th8 Youth Dèvalopm8nt Work8r, 8rltaln Yèarly Mèelln9 Blso ernpl0 a Local Development Worker In York5hlf to work with Meetings Friendy lo enhance worship, witn8ss and cornrnunily action. Thi5 post is now in Its third year and ha$ been 8ucees8lul In many w8y5. 11 bringy new perspectives on issues and helps to promole Quaker revival in Yorkshire. Both the Development Workers and other n8ts.onal stsff are b8$ad At th¥ Yorkshire Centre offices in Leeds. SUPPORT ROLE Trust88s fund o Support Rde wSlh the aim of enh8nc4ng the services provided by Quakers in Yorkshire. 2023 was Ihtr first fvll year and th9 tole-holder has been able lo make a significant contribution lo improwng communic8ts.ons between groups in Yorkshire. The quarterfy newsletter 15 a means of publiusing quarterly meetings, Quaker 8venls and actiits'85 so as to better link Friends Bnd m88lingg. Poge 3
Quakers in Yorkshire Trustees. Report (contlnued) SIMPLIFICATION Quakers in Yorkshire has b88n spons1n9 an on-going consideration ol how tt) simplify our relatively complex orgBnisallon. It 8tsrtod in 2019 with the Group to Reinwgoralè and Simplify Processes 8rKI Practices IGRASPI. This publlshbd a report in 2021 recommenda*'ons for w8ys to 8irnplify procedures with the aim of re-invi9orating York$hir8 Quakerism. Since then local and ar8a m88tings have been consid8rirrfJ the r•port. Blthough the pgndemic inevit8bly impacted and slowed the momentum. There is strong support for finding ways of r8ducing the cornplex 51ructur8 inherited from th8 p85t. The nurnber of rol88 has grown over the yeBrs And t8kes up tlm8 8nd energy which ought to be available for the c(>ro 83P8¢ts of Quakerisrn. namely worship and 41n8ss. In 2023 a Yorkshire Quaker Governancè group doliboraled and r8commend8d thot there should be 8 singlè ch8rity rep18cing the seven are0 meeting ch8riti8$. Th8 arem me8tings would be retained for Quak8r wor8hip and witness. The recommendatlon 18 currently belng considered by the seven mè8tSngs. who hAve the authority to make decisions. OVERALL This review of Achi8MentS And performarKe shows 8 reL8tively actlvo y&•r. lhouG nearfy reluming to pre.pand8mic18v81s, thér8 wlll b8 pèmanent ¢hang85 due to changed pergpgclive$ on the need to Ir8vel and the cost of holding r&sldential ¥vonts. The 8chiev8ments of th8 year were donè v41th th8 invAIu8ble contribub. of lorge number of volunlegrs who gave their tlme, experi8nce Bnd energy. auak8rs In Yorkshire is indebted to the support ol all the volun18ers. 11 meant thal the charity was able lo fulfll Sts objectives of furthering Quakerism in YO¥hIm. Pag84
Quakers In Yorkshlre Trustees. Report (continued) Flnancl41 rovl•w After thre8 years of Covld-19 pandgmlc lock-downs 8nd their con$equence8. Ihg fin8nce8 of Quakers In Yorkshire retumed to more historic levels wth Incom8 and 8xpenditUf8 Bbov8 £70.000. Th8 mÈjorty of the incom& come from lees chBrged to participonts ol tt)rge r8$id8ntl818ctr'wties IE88ler S8tt18ffl8nt, Junior Holid8yS and HolaY School). with srnall8r amounts from don81ions113%1 and inv8Strn8nts124Yol. The challenge for the orgBni5ers ol the re51dentl81 event5 15 to cover costs whilst enabling a wde range of young and older people to att•nd. Trust8èS 8r8 very apprecbatlve of tha suc¢es8fv1 effort8 in 2023 to achieve this balance. The don81ion in¢om8 is mainly rnade up of the core contributions, or subscr+ptions, from th8 seven ar8a meetings who tswn Quakers in Yorkshire. Th858 contribulion5 ar8 Wtal in 8nabling auakers in Yorkshire to suppc*rt the core work and orr8T Okrtreach grants lo loc Tneetings. The investment income comes from the inherited funds given in tha past. These are mostty restricted and thè income can only be uged for th8 defined purpos8s. The level in Income from thè9e fun(Js In 2023 incraased by 20% over the previous year bul it still is only 2% of the eApiial valuo of th¢ ftsnds. Poll¢y on Ms•N At the y8ar end total reserveg ¢0rri8d fomord w¥rts £922,376. made up of £74.439 Un81rIc1e fund8. £251.482 restricted funds and £596,455 andowmant funds. Tho r8strrws ara hald to 8ll¢w tho charity lo carry out 118 ch8ri18ble objectives in the short, medlum and longer larm. Thè trnstè&s ènsurg that the level of re88N88 held complles th the Teyerve5 poIIGy, Ch Is reviewed annually. Three of the Ilve fund8 held by Quaker5 in YcffkBhir8 are permanent endowments. whlch means that th8 capltal of the lunds c8nnol be spent, The Rawdon Friends School Trust goes to assist children of Quak8r parents 8t Ackworth, Booih8m and The Mount schools. Oue to poor performonca in 2022. only £1,561 was &voilabl8 to distribute in 2023. The Buildlng Fund giv&s gfanlg for th8 maiiit6nanc8 ol m¥eting hous and buri81 grounds in Brighouse West Yorkshire, Cravan & Keighley and Le¢ds Area Mepling¥.11 gave grants of £900 in 2023. The General M88ting Fund Is relatSvely sm911 and Supports lh& corg 8¢1ivitig8 of Quakers in Yorkshlre. The Forwl (Meeting Houses) Fund supports grants for me8ling houses anere in the region. 1198ve £3,000 in gr8nls in 2023. The last ol tho ¢apitsl fund$. tho Lynton Taylor Bequest s(rpp¢)rfs tho ch8rlt8bltr activllles al the Gl?nthorne Quak&r C8ntr•. Investm•ntpolleyind obJ•¢tl The inveslrnents are rnanaged by Rathbone Inv8Stm8nt Manag8menl Ltd who cary Out all the day.to.day operations using Investmanl crit8ria ogreed wllh Trustees. Our ethlcal inveslment pollcy strfctly dafinas th8 compani85 in which investments are held. In 2023, the g¥n#ral stock mark8t perfomi¥d w811 but this was largoly due to f03siI.fu#l stocks and armamènt rèl#ted stocks - all ol whl¢h Bre excluded from the Qu8ker3 in Yorkshire elhlcal portfolio. The consequence wa8 a mu¢h Bmgller Increase in tre capilal v8lue Ih8n the 8tock-mBrkel indic8s might indl¢ate. Paoo 5
Quakers in Yorkshire Trustees. Report (contlnued) R•f•r•ne• and Admlnl•tr4tlv• D11* Charlly R¢gi8tralion Number 1139514 Prlnclp•l Offl¢• 10 Daleside Road Rlddlesd8n Keighley BD20 SES Indtpondent Ex•rnln•r Chartered Certn•d Accountants 8nd Rggistered Auditor 9113 Thom8 Road Doncoster Soulh Yorkshlro ON1 2HJ TrU•t4 and offlc•rn The tru$t•e¥ and officers serying during the year and 8lnc• lh• y&8r end were 88 lollow8.' Tru8te88'. Dbgby Sft P81rlcS8 G8Fwal Davld Olver Ruth McTighè Peter Joml8n Iw8igned 31 Dectsmb8r 20231 Richord V8s8y Roy Love lappolntad 1 Jgnu8ry 20231 Olhar Offic8r9'. G8n Bum811 (coacleI Dawd 8unney Icovclerkl Struetur•i gov•m•nc• Jnd rnanagement Naturn ofgov•mlng doeum•nt Quak¥rs In Yorkshire is an unincorporaled charlty Irogi8tr81ion number 11395141, registered on 23 Decembgr 2010. Further details ol the chofStys hl$iory and ¢on$itution 8r8 Included in the Org8nisatlonal slructura 80Ction b81ow. Page 6
Quakers In Yorkshire Trustees. Report (conllnued) Rgrrnitingnt Ind appolntmentoftruste•s TRUSTEES Each of the seven gre8 meeting8 Tl1n8t86 one Friend from ts membership to serve as B trustee. They, togelher with th8 clerk of trusl8es 8nd tre88urer, ar8 appointed by Quakers in Yorkshire in sèsslon. TfU$te&$ may also co-opt up to two further Friends. to be appoinl8d by Quakers in Yorkshi, to act in matters of spècialLgt adwce and to s&rv8 on th8 samè tèms 89 Other trustees. AppLiintments are reviewed at intervals not gX¢9eding three years. Nomally a tru5188 can be reappointed on no more Ihan two occasions, giving a rnaximum unbroken tsrm of 8ervlce of nlne year8. Most Iruslees Berve for tsvo iemis. APPOINTMENTS QuAk&rs York8hiTg In s85slon Is the appoindng bDdy for both Intern81 offlce-holdeTr and Quaker repre8ent8tlves lo extemal bodies and commitlttes. It oppointg govomors for Bootham and Th8 Mount, the Iwo schools In York establi8hed by Yorkshire Quarterly Megling in the nlneleenlh century. Both are now Indopondonlly*ovgmed Quaker schools. registered charities and comp8nl8s limited by guar8nt8e. They report annualty lo the October sesslon ol r)Jakor8 In Yort¢8hlr8. Quakers in Yorkshire also appoints". govemtsrs to Breckenbrough School, an indep8ndent charitable trust school of Qu8ker loundatlon, for boy8 th èmotlon81, 8OCi818nd behaviour81 problems,. trustees to Glenthome auakor Centre 81 Grasmere In Cumbria. 11 appoints Friends to a Nominating Group thich find8 gov8mors for The Retreat. a chAritabl8 provider of 8pec4alisl menlal health cere. In Addition. Quok¢rs in Yorkshire Bppoints r8pr8sentallves io rfjgion81 gcumenical bodie5. All appoinlmonts are m8de by Quakers in Yorkghlre in $888ion, malnty from names of Frf8rth brought forward by Quakers in York&hire Nominations Comrnitt¥¥, though somè may ba nominat by 8r88 meelings. Nornination8 Commlltè8 consi¥t8 of representatives of each ol the sevgn artra meetings. In 2023 aboul 95 Friends held 8ppolntm¢nts on behalf of Qu8k8vJ in Yorkshlra. Page 7
Quakers in Yorf(shlre statement of Trustees. Responsibilities The tru8t8es are respcSItAe for pr8parfNJ ihB Irusle8s' report and the flnanclBI 5t8tements In aLxordance vAlh the United Kingdom Accounting Stsndards (United Kingdcffi Generalty Ae¢epted Accounlkng Prhcts'eel ond applicable law and regulations. The law appllcat48 to Chae$ requlres the trustees lo pr8P8r¥ financl31 sta18rn8nls for 88ch flnanclal ye8r %%thlch glve 8 true and lair vlew of the slate of affalr6 01 the eharlty and ol Ihe Incomlng re50urees and applScatLon ol r880urrM of the charity for that period. In preparing these financlal statements, the tru51ees are required to.. select 8Ultoble aeeounting policlas aThJ then apply them ccfisist8nty.' observe tho methods and principles in the Charities SORP 2019 IFRS1021', rnako judgements and 8sllm818S th8t are r8a8onable and pwdenL state wh8th8r applic8b accounting stsndards have been lollow8d. wbl8et lo any mat•rf81 é•parturns dI8d9¥ and 8Mpl8ined in the financid 8tatements', and prepare the financial 8tatemenl8 on tho golng concem b8$1s unl•s$ It 1$ In•ppropd8ts to pro$um¢ that th• charty will continue in business. The trustee8 are responslbl• for keeplng propor accountlng record5 that dl$do80 r¢a8onablg a¢cur8w al any Ilme the flnandal posltlffi ol Ihe charfty and enable Ihern lo en8ur8 that the flnencl818t8lemenl8 comply the CharitI85 Act 2011, th8 Charities IAccount5 and Report51 Regulations 2008, and the provisions of the COnslutIon. The Irust8a5 arg also rgsponslblg for safeguardlng the a88ets of the charlty and henc? lor long re6son8bb steps for the preventlon and é8t8Ction of fraué and other Irregularities. The trustees Sre r¢sponJlbl¢ for Ihe malntenance 8nd lrntegrfty of the charlly and fin8ncl81 Informall¢Jn ine1uded on th• Charitys b$It8. L8glslalion gov8ming Ihe prep8ralion and dissemlnallon of financial slaternenls may dlffer Ircffi leglslallon In othèrlurlsdletlons. Approved by the tnJstee& ol the charlty on 3rd July 2024 and slgnod On Its t•half by.. D8wd olr TN8tO• Page 8
Quakers In Yorkshire Independent Examlner's Report to the trustees of Quakers in Yorkshlre I report lo the Iru8188s on my examination of the 8ccwnts of Qu¥kers in Yorkshire for Ihe year endsil 31 D8cemb8r 2023. RgBpon•lbllltl•8 and ba81• of r•port As tho charity Irustaeg of Qugkgrs in Yorkshire you are respon$lbl8 fc¢ the PTeparalk)n of the accounts in accordance wth the requiremènts of the Charities Act 20111'tha Act'l. I report in ro8P8Ct of my ex8min8tion of the Quakors in Yorkshlrè'$ accounts carrfed out under section 145 of the 2011 Act and in Ggrying out my examination I hove followed 811 the applicable Direcbons given by the Charity Comffli85ion under section 1495llbl of th8 Act. Indop&nd•nt •xamln•r'$ •tatem?nt I havo ¢ornpleled my examinalion. I conllmi that no m8leri81 rnatters have corne to my attention In ¢onnectlon with Ihtr exarninalion giving me cause lo beli•v• that in any material respect.. 1. accounting records re not kepl In respect of Qjakers In Yorkshira 88 requlred by 98¢tion 130 of the Act., 2. the accounts do not accord wilh thoBe record$,' or 3. th8 accounts do not comply with the accounting quIr9ents concerning the fom ond cont8nt of 8ceounts $01 out in the Charities (Accounts and Reports) RggulalionB 2008 other than any r8quiramént th8t th accounts glve a Iruo and tsir vlew whlch 1$ not 8 matter conBidered as part of an ind&p•ndent &x8mln81ion. I havo no concèrns 8nd h8ve Corne across no other mattars In wneclion t th8 oxamination to whlch attention 8hould b• dravm In Ihi8 report In order lo 8n8ble a proper uttderstsndlng of the accounts to be reached. ier bl CCA ACA ATII Certiried ActantS Agsocia I Charte Crozier Jones LLP Chartered Certfi8d Accountants 8nd Regi8lered Audito 9113 Thorn8 Ro8d Doncaster South Yorkshlrè DN1 2HJ 4 July 2024 Page 9
Quakers in Yorkshire Statement of Flnanclal Activities for the Year Ended 31 December 2023 Total 2023 Unr•strlcted Roitrict•d Endowm•nt Not• Income and Endowm•nts from.. Donatlons and l•gacies Charitable 8Ctivilles Invèstm8ni income 8.259 46,912 447 1.020 9.279 46,912 17.669 17.222 Total Income 55,618 18.242 73.860 Expenditure on: Raising bjnds Charitable activits85 13241 56,053 13.4451 5,861 18,0801 111,8491 61,914 Tot81 Expgndituré Gainsllosses on investment Bssels 56,377 9,306 8,080 73,763 1.878 14.098 32,586 48,562 Net movem8nt In ndS 1,119 23,034 24,5C 48,659 RKoncllSatlon ot fund¥ Total funds brought forward 73,320 228,448 571,949 873,717 Totsl fund$ ¢arrf•d foThYard 18 74.439 251,482 596,455 922.376 Total 2022 Unre•trfctgd R•strleted Endowm•nt Incom• and Endowm•nts froffl.. Oonations and legach8S Charitable 8Ctiviti•s Inv8Stment Income Other income 6.356 31,728 85 21 6,355 31,728 14,676 21 14,591 TotBI Income 38,189 14,S91 52,780 Exponditure on: Raislng funds Charitable 8ctivilie8 11,8791 13.020 15,2001 17,1931 45.519 Tot81 Expenditurè GalnsAosses on Investment 838ets 45.633 14,899 35.829 5,200 131,022 65,732 170 089 Net expenditure Gross transl8rs b8tw8en fund5 10.6821 5,000 136,1371 5,000 1136,2221 1183,0411 Nel rnovemenl in lunds 15,682 141,1371 1136,222 1183,0411 Reconciliation of fund• Totsl funds brought fofW8rd 79.002 269.585 708.171 1.056 758 Total ftJnd8 carrigd foThvard 73,320 226,448 571,949 873,717 The not8s on p8985 12 to 27 lorm an integral part of these fin8nci81 statement5. Page 10
Quakers In Yorkshlre (Registration number: 1139514) Balance Sheet as at 31 December 2023 2023 2022 Not• Flx•d assot Investments 12 B44.896 808.283 Debtors Cash at bgnk ¥nd In hsnd 13 14 16,734 61.886 21,093 44,341 78,620 65,434 Cr•dltors.' Amoun¢• f1[9 du• wl¢hln on• 11 N•t ¢umn¢ ••Mts 15 1,140 77,480 65,434 N•t ••ut 922,376 873,717 Fund¥ orth• ch•ty. End¢>wrn•nl lund• 596,455 571,949 Rvitrlrt•d Incom• fund• Restrlcted funds 18 251.482 228,448 Unr•otrfd•d Incom• fund Unre8tdcted fund8 Tot•1 lund• 18 922,378 873717 The finan31 stalamants On P89e8 10 10 27 worn approved by the tsust••8. and authorla•d for l$$ue on 3rd July 2024 and Blgned on Ihelr behalf by.. Davld Olver Truste Tha notgs on pages 12 to 27 fomi an intègral part of these financia stai8ments. Page 11
Quakers in Yorkshire Notes to the Flnancial Statements for the Year Ended 31 Decombar 2023 1 Accountlng policio Statsm•nt of compllance The fin8ncl81 stgtgments h8ve been prepared in accordance With Accountlng and Reporting by Charftlos., Statemènt of R8ctsmm8nd8d Prackncx applicable to charities preparing Ih8ir accounts in accordanc8 With thg Financial Reporting Standard 8ppISc8ble in the UK and Republic of Irelond IFRS1021 (effective 1 Januory 2019 IChariti8s SORP IFRS 10211, thg Financial Reporting Standard applicable in th8 Unitad Kingdom and R&public of Imland {FRS 1021 and the Charities Act 2011. Basls of proparatlon Quakers in Yorkshire meets the definition of a public b8nefil enlily under FRS 102_ The occounts (financial stalementsl hav8 been pr8p8red under thè hlslorical cost conv8nlion with items r8cognis8d at cost or transaclk)n value unlass ott)8rwsè statèd In thè rèlèvant nol81sl to these accounts. Departurea from th¢ SORP The fin¥ncial Statements have been prepared to give a true 8nd fair view and have dep8rted frorn the CharitieB IAccoun15 and Reporlsl Regulailons 2008 only lo th8 8Xt8nl r8qulred to provide a true and 18if vlew. Thls departure has involved following th8 f8qUlf8monts of the Ch4rity SORP FRS102120191 ralher than the Charity SORP 2015 which hos slnc8 b•an withdrawn. Golng conc•m Tho Iruslegs conslder that there are no material uncertointbs about th& charftls ability lo conlbnuè 8$ 8 going oncem. Incom• and vndowm•ntJ Voluntgry incomè Includlng don8lion8, gifts. legacies and grants that provido core funding or arè ol e genvjral natur• is rècognisod when the charity has entillernenl lo th8 incorne, It 18 probAble thot tho income b%ill be raeelvad and thg 8mounl can be measured wlh sufficient reliability. Don•llons and l•g•el8s Oonatlons 8nd legacies are recognlsed on a r•c•ivgbl• basis whèn ralp1 18 probable and the amount can be reliably measured. InYe¥tmentlncome Dlvld8nds 8rg rocognised once the di*idenrJ has been dedared and no1114calion has b80n r8c8IV8d of tha dlvidand du¥. Expgndltuw• All expendlture is recvgni3ed once there is a legal or constructive obligation to that exp8ndilurè, 11 18 probabla setllament Is r8qurr8d 8nd the amount can be measured reliably. All cost9 Are 811cted to the applirable ow8ndlture he8dlng that 8ggregaie Similar costs to thot cBt8gory. Ralslng fvnd$ These are costs incurred in 8ttr8Cting voluntary Incomo, the m8nagem8nl of inye8lm8nts and Ihose incurred in trading activitiès that rai88 funds. Page 12
Quakars in Yorkshire Notes to the Flnanclal Statsments for the Year Ended 31 Decembèr 2023 (continued) Ch4rilabl• 4ctivlil•s Charitable expenditure CA)mpriseg those costs incurred by Ihe charity in Ihe delNery ol its 8¢tiwlie$ and servic88 for its baneficlariès. It Includes both co$tg that can be allocated directly to such aclivities and those costs ol an indireci nature necessary to support thtsm. Support Costs Supwt Costs are not ellocated but are charged to tho G8n8ral Fund. Gov•rnanc• C10 Th8sa includ• the costs 8ttrlbutAblè to thg ctt8rily's CL)rnpli8nce with constitutional and ststutory r8quiremenl8, Including independ6nl èxamination and trustees meetings and reirnbursed expenses. Irr•eov•rablo VAT Irrecoverab VAT is charged agalnst the Calegory of r88ourc&$ 8xp8nd8d for wthich11 w88 Incurred. Taxatlon Th8 charlly is conBidered to pass the le5ts sel out in Paragraph 1 Schodul8 6 of tho Financè Act 2010 and therefore it meets the definition of a charity for UK corporation tAX purposes. Accordingly, the charity Is potenllalty exempl Irom tsxallon In respect ol Incom8 or capital gains received within categories covefed by Ch8pter 3 Part 11 of the Corporatlon Tax Act 2010 or Seclion 256 01 th& Taxation of Chgrg&8bl¥ Galn$ Act 1992. th¥ exteni that such income or gains are applied exclu9iv8ly lo charitable purpose¥. Flx•d ass•t Inv•8tmont• Fixed 8588t inve8lmen18, olhgr Ih8n progr*mme related Inve5tmen15, ore includod At mark81 v8luo at th8 bAlanc• 8h8el date. Realised gains and losses on investments Br8 cBlculaled as the difference betwean sales procegdg 8nd their markel value at the 9tart ol Ihtl year, oi th&ii subsaquent co$L and are charged or credltwj to the statement of Financial Activities in the period of dispo$o1. UnrealiBed galns and los$¥s r¥pr¢g¥nl th¥ movtsmenl In mark&l value$ during tho year and aro credlled or chargad to thè Statemant of Flnanc181 Acllvi11è8 bB3ed on the rnarkel value al the year end. Trade debtor• Trade debtors are amounts du8 from customars or funderg lor 8eNic98 performed in the ordinary course of buslness. TrÈd8 and other debtors, including conces5ionary loans, are recognised at the $8ttlem8nl omount ltrss any provlsion lor impairmenL A provision for the Impaimient ol debtors is 8Stablished when there ig objectlve evidence that the charity wll not be Able to colla¢t all gmounts dug aordIng ¢0 the origin81 terms of the receivables. Cash and cash •qulval•nts Cash and cash equivalents compris• cagh on hand and call d8posi15, and other short-tgrvn highly liquid Investments that are re8dily convertlwe to a known arnount of cash and 8re subject to an insignTficanl T15k of changa In valua. Fund 8truetur• Unrestricted incom8 funds 8rè gènèr81 funds th8t ar9 8vailable for u88 81 the Iru$tees' discreti in fvrtherdnce of the objectiv8s of the charity. Page 13
Quakers In Yorf(shlre Notes to the Flnancial Statements for the Year Ended 31 December 2023 (continu6d) R•strlc18d Incoma funds arè those donat8d lor use in a particular area or for specific purposos, the US8 of which is restn.cted to Ih8t Aroa or purpose. Pemian8nl endovrn•nt funds ar& those funds donated for a parUcul8T purpose. wher8 incom8 from the funds can be spent for thht purpose. but the eapltal of the funds cannot be spenl. Flnanelal Instrum•nts Cl•$lll¢•tion •nd me•¥urement The majority of financial assats and ligbilitios of tha charfty Arè of a klnd th41 qualfy 4$ baslc financlal inslfunents. Basic finanual Instruments are Initlally mgasurgd at Ir8nsAcln value and subs8queny m88sur8d al th8ir settlement value. Olher debtors include9 CCo$sOn8ry loan$ h¥ve been accounted for aB b8slc financial instruments on the grounds of matèriality. Inv8Stm8nt 8888t8 are not b851¢ financi81 in$lrument8 and have been valu8d 8t markod valu8 ag outlln•d in tho accountlng poll¢y above. Ch4rrty Statu• Quakers In York8hlro1$ on unln¢orporal•d regiBl•red charity111395141. 2 In¢orn• from donatlon And l•gacl•• Unr•itrlctsd fund* G•n•rnl R••trlct•d lund• Total fund¥ Donallons and l•gacl89'. Oonation8 from Indlvidualg 8.259 1.020 9.279 Totsl tov 2023 8,259 1,020 9,279 Total for 2022 6,355 6,355 P8ge 14
Quakers in Yorkshire Notes to the Flnanclal Ststements for the Year Ended 31 December 2023 (continued) As noted in the tNslee report, Ihe charity benefits from the services of volunt88rs lor which il is grateful. In accordance wth the Charity SORP, the value of seNces Pfovided by volunteets is not quantified nor induded in Ihe account5. 3 Incom• from eharit•bl• aetl¥ltl•i Unrnstrlcted fund• Total lund• Furtheranc• of the religSou8 and ¢haritabl• purposès of thè Rèllglou8 Society of Fri8ndg 46.912 46,912 Totsl for 2023 46.912 46,912 Totsl lor 2022 31.728 31.728 Unr•gtrlct•d funds G•noral Total 2023 Total 2022 E88l¢r setllefflenl Holiday school Junior holiday 18.834 25.639 4.439 16.834 25.639 4.439 13,518 14.410 3,800 48,912 46.912 31.728 4 Inv••tm•n¢ Incorn• UnreJtrfct•d fund¥ G•n•ral R•¥trlct•d fund• Total fund• Inter8sI receivable and similor Income; Inter¢$l r¥¢elv8ble on bBnk deposit8 Olher income from fixed ass&t Inv&stm&nts 447 427 874 16.795 Total for 2023 447 17,222 17.669 Totsl lor 2022 85 14,591 14,676 S Expendlture on rai•ing fund• al Inve8tm•nt manag•m•nt ¢a$ts Page 15
Quakers in Yorkshire Notes to the Flnanclal Statements for the Year Ended 31 December 2023 (contlnued) Unr•strlctsd funds Goneral Endowm•nt fvnd$ Permon•nt Restricted fund• rot funds Other investrn8nt management costs., Amounts payabl• to inv•stm&nl mBn8ger8 324 3,445 8.080 11,849 Total for 2023 324 3.445 8,080 11,849 Total for 2022 114 1,879 5.200 7,193 Page 16
Quakers In Yorkshlro Notes to the Financlal Statements for the Year Ended 31 Dec•mber 2023 (continued 6 Exponditure on charitable actlvltles Aclivity undertJken dlr•ctly Grant funding of actlvlty Actlvlty support costs 2023 1012 C&YP, Holiday School events Ctt8as. Conlarancas And Easter Setllement Outr8&ch. publicity Refunds of e¥4)8n8•s Other grants Admin and SLtpport eosls Olhor 26.672 400 27,072 33,973 21,829 403 21.829 1,920 1,S17 3,711 89 13,020 S87 3,497 S.460 5,460 1,638 1,638 48,904 7.377 1,638 57.919 54,877 £52,058 (2022 - £41,857) of tha above 8xp8ndlluffj was attrfbutsble lo unr8slrfcted funds and £5,861 12022 - £13.0201 to rèslrlct•d funds, In addlon to tho expgndiiurg analysed above, there are al80 govemance costs of £3,99512022 - £3.6821 whl¢h r•lo18 dlr8ctly lo d)8r118ble 8Ctivltie&. S8• nola 7 ftjr detsil8. Pag8 17
Quakers in Yorkshire Notes to the Flnanclal Statements for the Year Ended 31 December 2023 (continued) 7 Analysls of go¥•rnanco and #upport toiti Gov•rn•nc• co¥Jts Unro•trlct•d fund• G•n•ral Total 2013 Total 2022 Ind8pènd#nt Èxaminer lee E¥aminatSon ol tha financlal stat8m•nls Olhor govemance co8ts 2,214 1.781 2,214 1.781 978 2,684 3,995 3.995 3,662 8 Grnnt.maklng AnalyJl• of grant• Gr4nt• to Indlvldu•l• 2023 Gr•tts to In•tltutlon• 2023 2022 Analys1• Grants 5,460 13,020 1,917 Below ere detall8 of material grants mode lo Ins¢tIonS. 2023 2022 Name of 5nilStutlon Huddersfield Meeting House Croven & K¢ighley Area Meeting Alrton meeng Ho¢Jg8 Néwlond$ Burlal Ground Ackworth School Bootham Schoor Tha Mount SC1 3,000 2,500 4,0 700 2.328 3,492 780 520 260 5,460 13,020 Page 18
Quakers In Yorkshlr• Notss to the Flnancial Statèmènts for the Year Ended 31 December 2023 (continued) 9 Tru¥t••¥ T•mun•rntlon and IX* No trustees, nor any p8rsonB connected th them. hava r&caiv8d any r&mun8raticm from tha ch8rity during the year. No tru8lee$ have Tecgived any reimbursed expenses or any oiher benefits from the charity durirg the year. 10 Ind•pendent oxamln•rf• r•rnun•rntlon 2023 2022 Ex8mlnallon of the Iln8nclal 8t8tem•nl8 2.214 978 Pogg 19
Quakers in Yorkshlre Notes to the Flnanclal Statements for the Year Endod 31 De¢embor 2023 (contlnued) 11 Taxatlon The ch8rity is a registered charity and is therefora 8Xgmpl from 18xation on charitable incorne or gains applied to charitable purposes. 12 Flxvd ••¥•t Inv••tm•nt• 2023 2021 Oth8r investments 844,896 808,283 O¢hgr In¥••tmont• Unll•t•d Invo•tm•nts Total Co*l or Vthluitlon Al 1 January 2023 Revaluation Ad(lilions Disposals 608,283 48,562 17,596 29.545 808,283 48,562 17.596 29,545 At 31 D8CombBr 2023 844,896 844,896 N•t book v•lu• At 31 D8c8mbor 2023 844,896 844,896 Al 31 Dècember 2022 808,283 808,283 Th& ¢harlty8 investments are investad Sn a portfolks of fund$ made up of Blocks, bor$ Bnd cash. At 31 Doc8mr 2023 this was splll £822,856 inv88tsn8nts and £22.040 cath. 13 D•btorn 2023 2022 Other debtor8 16.734 21.093 Debtors includes £9.50012022'. £13,5) re¢eivable after more than one y&ar. Olh8r debtor5 includes Int8r8gt free conc8s5ion8ry108n8 ol which £4,00012022'. £4,000) is du8 Wthln one year and £9,50012022'. £13.5001 is due atter more than one year. Page 20
Quakers in Yorkshlro Notes to the Flnanclal Statements for the Year Ended 31 Docombor 2023 {contlnued) 14 Cash and ¢•¥h •qulv•l•nts 2023 2022 Cash at bank 61.886 44,341 15 Cr•dltor*: Jmounts f•lllng du• wlthln on• yr 2023 Accrug18 1,140 16 Fln•nel•l In•trumothts C•tsgorl¥atlon ol financ1 In•trum•nts 2023 2022 Financlal assols m888ur8d al f85r valug Ihrough wofil or IOBS B44,896 808,283 17 R•lat•d pArty tran8actSon• There were no related party transactions In th8 year. Page 21
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Quakers In Yorkshire Notes to the Flnanclal Ststements for the Year Ended 31 December 2023 (contlnued) 19 An•lyJl• ol n•t Ji¥•ts b8twwn fund$ Unr•strlct•d funds G•n•ral Endowm•ni funds P•mian•nt Totsl fund* at 31 December 2023 Restrlct•d funds Flxed asget Inve$trn•nts Current assets Current Ilabllllos 26,518 49,061 1,140 221.923 29,559 596,455 844.896 78,620 1,140 TolBI no188selB 74,439 2S1,482 596,455 922,376 Unr•¥trfct fund• Genor•l Endowmw fvnd8 P•mi•n•nt Total funds at 31 D8c8mbor 2022 R••trl¢t•d fund• Fixed as8&t InstMants Curmnt a$$•ts 25.064 48,256 211,270 17,178 571,949 808,283 65,434 Total net 88gets 73.320 228.448 571,949 873,717 Page 26
Quakers In Yorkshlre Notes to the Flnancial Statements for the Year Ended 31 December 2023 {continu6d) Rawdon Frf•ndg School A¢counts 2023 Endowment Funds 2023 2022 Incornlng r8sourc•s Investm8nt incomo 7.058 412 6,$40 20 Bank interest and deposits Total 5ncomlng r•sourc•s R••ourc•• •xp•nd•d Other costs ol Quak8r activities Costs of generating funds Total r••ourc•8 •xp•nd•d 7,470 6,560 1.560 5.B20 4,668 6,228 3.281 9,101 Ngt Incomlng b•for• tran•t•rn Transfers 1.242 12,5411 15,0001 7,5411 194,5091 456,304 354,254 N•1 In¢omlng r••ourcu thr tran•hr¥ Gainsll1088esI on investrnents Totsl lund3 brought forward 1 Jan 2023 Totsl fund• carrl•d foward 31 D•c 2023 1.242 18,189 354,254 373,685 Balane• h••l 2023 2022 Flx•d Ais•t8 Long term investment Total flx•d assets 366,212 366,212 352,691 352,691 Current a8B•ts Debtors Cash At bank 7,473 7,473 1,S63 1.563 Total eurrent aBB•ts 14•t eurr•nt Ilablllll• Total asst l••• 1SabllltS•1 373,685 354,254 2023 2022 Gr8nt• •nd donatlonj Granis to individuals laducationl 1.560 5,820 Inv•8tm•nt Assot• Analys18 of chAng•• durlng th• ar Market value at beginning of year Add additions lo inveslrnenl al cost 352.691 450.484 10,899 51,368 115,5671 (54,6521 16.189 (94.5091 352,691 Loss proceeds of invèstments sold Increase In market Value durfng th? year Market valu• at •nd of y•ar 366.212 P8g8 27