_Dr Anthony Reddie holds a 'Troublemaker' sign from the FoR Greenbelt Festival Stall_ 


**The Fellowship of Reconciliation Annual Report and Financial Statement Year Ending 31[st] December 2023 Registered Charity 207822** 

1 



|Contents|Contents|
|---|---|
|Charity Information ......................................................................................................................... 3||
|a)|Trustees’ Report ....................................................................................................................... 4|
|b)|Objective ................................................................................................................................. 4|
|c)|Chairs Introduction .................................................................................................................. 4|
|d)|Making a Difference for Peace ................................................................................................... 5|
|52|Weekly Online Prayer Meetings ................................................................................................ 5|
|Over 100 People Equipped to Preach Peace on Peace Sunday ....................................................... 5||
|184 Emails, 2 Joint Letters and 1 Award Winning Campaign ........................................................... 5||
|30|Children Trained to be Active for Peace .................................................................................... 6|
|e)|Supporting Networks within the Fellowship. .............................................................................. 7|
|a.|Methodist Peace Fellowship.................................................................................................. 7|
|b.|Fellowship of Reconciliation in Scotland................................................................................ 7|
|f)|The International Dimension ..................................................................................................... 7|
|a.|Supporting our Partners in Peace around Europe ................................................................... 7|
|g)|International Peacemakers Fund ........................................................................................... 7|
|a.|The International Fellowship of Reconciliation ....................................................................... 8|
|h)|Peace House ............................................................................................................................ 8|
|i)|Reserves Policy ........................................................................................................................ 8|
|j)|Structure, Governance, and Management ................................................................................. 9|
|k)|Trustees ................................................................................................................................... 9|
|l)|Affiliated Parties ..................................................................................................................... 10|
|m)|Risk Management ............................................................................................................... 10|
|n)|Public Benefit ......................................................................................................................... 10|
|o)|Financial Review .................................................................................................................... 10|
|p)|Trustees’ Responsibilities ....................................................................................................... 11|
|1.|Thanks and Acknowledgements .......................................................................................... 11|



2 



## Charity Information 

|Charity Information||
|---|---|
|Registered charity number|207822|
|Governing instrument|Constitution adopted 1914 as revised May 1955 and 1974 as|
||amended 9thJanuary 1994, 22ndJuly 1995, and 18thFebruary 2017.|
|Chair|Rev Mark Wakelin (from July 2022)|
|Vice Chair|Christopher Collins|
|Treasurer|Carys Underdown|
|The Board of Trustees|Denis Beaumont|
||Christopher Collins|
||Simone Ramacci (Resigned May 2023)|
||Robert Weston (Resigned May 2023)|
||Naomi Rose-Steinberg (Co-opted Jan 2023)|
||Annie Sharples|
||Richard Bickle (Elected July 2022)|
|Staff|Theresa Barton (Cleaner)|
||John Cooper (Director)|
||Kathryn McNeill (Finance and Administration)|
|Registered Office|Peace House|
||19 Paradise Street|
||Oxford|
||OX1 1LD|
|Independent Examiner|SPX|
||Peace House|
||19 Paradise Street|
||Oxford|
||OX1 1LD|
|Bankers|Co-operative Bank plc|
||17 High Street,|
||Kingston upon Thames|
||Surrey|
||KT1 1LP|



3 



## a) Trustees’ Report 

The Trustees have the pleasure in presenting the statutory report with the accounts of the Fellowship of Reconciliation (FoR) for the year ended 31[st] December 2023. The results for the year are presented in the form of a Statement of Financial Activities, which incorporates the traditional income and expenditure account, to comply with the revised Statement of Recommended Practice for Charities 2015, and in accordance with the Charities Act 2011. 

## b)Objective 

FoR was founded in 1914 as an ecumenical body of people who believe that the Christian faith is incompatible with participation in war. This view is expressed through ‘The Basis’, which seeks to express the quest for a world order based on love as exemplified in the life and teaching of Jesus Christ. 

In this critical era, FoR supports and affirms those with a commitment to peace and nonviolence and undertakes education and campaigning on issues of conflict and peace and on behalf of the victims of war and injustice. 

## c) Chairs Introduction 

We are pleased to present the Annual Report of our finances and what we have done with those resources. 

Our programme of work aims to make a significant difference in the challenging area of how our community solves its problems without resorting to violence.  Pacifism is not in fashion.  It offers both a conceptual and practical challenge to the widely held belief that sometimes, however reluctantly, good people need to resort to various aspects of violence to solve difficult problems.  The lessons of history are that such obvious approaches merely postpone or displace violence elsewhere. We aim to make a difference arguing that only love can conquer evil. 

We do so as a fellowship to support those who hold such unpopular views and as a campaigning organisation that seeks to engage in the public discourse both critiquing the current arguments and inviting others to imagine a different way forward. 

With such a programme it is never enough to outline what we do.  We need to try to 

articulate both the difference we hope to make, and how we intend to notice that difference. 

We hope this Annual Report does both.  There are plenty of countable things we can talk about; events that we have led, people contacted, resources offered, letters written, to indicate that we have used Trust Money wisely. 

There is, more importantly, much else that speaks of where all that work has born results.  People have been supported, encouraged, and challenged.  In our planning for the future we will continue to developed strategies to achieve our purposes, and seek ways of noticing and measuring their effectiveness. 


_**Rev Dr Mark Wakelin Chair, the Fellowship of Reconciliation**_ 

4 



## d)Making a Difference for Peace 

The Fellowship makes a difference to the lives of members and the wider community by providing opportunities for education and action that nurture and build a culture of peace. 

We welcomed **23 new members** and said farewell to two, leaving our current membership at **757** . 

We carried out a range of activities pertaining to education, campaigning and opportunities for global solidarity and Action. We also considered how to increase the range and reach of our resources in 2024. 

## **2023 Highlights Include** 

52 Weekly Online Prayer Meetings 

- _“This time encourages me not to lose hope and to keep praying and working for peace” Online prayer meeting participant_ 

with the most popular pages and search terms being prayers and worship material. Our flagship Peace Sunday material was used in at least 100 different congregations throughout England and Scotland. This included notes to help preachers craft a sermon. 

- _“A blessed ecumenical encounter to learn how to give better testimony of our faith”_ 

- _Online prayer meeting participant_ 

We were also pleased to have printed in the national Methodist and United Reformed Church prayer handbooks for the year. 

During 2023 our weekly prayer sessions for peace continued. Through this we continued to nurture and grow a community of people committed to acting for peace. 

These sessions provided opportunities for spiritual support and public education. Guest speakers covered diverse topics exploring the human and environmental impacts of war. This branched out to include speakers from Israel and Gaza as violent conflict returned to Israel and Palestine in 2023. 

A survey of participants showed real support and appreciation for the gatherings, with the majority of respondents speaking of the personal strength and interesting education gained. 

184 Emails, 2 Joint Letters and 1 Award Winning Campaign 


_John (Right, FoR Eng/Sco) join WRI and QPSW to hand a letter in_ 

Our theory of change is based on an understanding that education leads to action. 

These gatherings were mainly facilitated by volunteers, and we are looking to increase the number of volunteers taking part in leading sessions in 2024. 

## Over 100 People Equipped to Preach Peace on Peace Sunday 

Our work as a faith-based movement was reflected in our web and resource statistics. Over five thousand people visited our website 

During 2023 we participated in campaigns to promote the right to conscientious objection in times of war, opposed war in Gaza and expressed our concerns about a lack of compensation for those affected by Britain’s nuclear testing in the Pacific in the 1950s. 

These emails and letters provided opportunities for members to engage their elected officials. 



We participated in a broader coalition campaign to defend the right to protest via engaging with the Policing Bill as it travelled through Parliament. This campaign won some major concessions in Parliament. This success was 

recognised when the broader coalition was awarded a Sheila McKinchie award for the campaign and it’s impact. 

30 Children Trained to be Active for Peace 


_Students show their peace commitments_ 

## “ **Would have loved to have had more than 3 sessions because they were so beneficial and well received by the children.” Year 6 Teacher of class** 

A partnership with Englesea Brook Museum of Primitive Methodism and a special grant from the Christian Peace Education Fund enabled a new area of work to be tested. 

Working with the Museum,  a 3 part ‘Certificate in Peacemaking’ was created and used with a class of Yr 6 students. Over 3 weeks the class explored inner peace, interpersonal/community peace and world peace. Each session ended with a spiritual exercise of meditation. During feedback the students showed they were already using skills in conflict de-escalation between week 2 and week 3. Feedback afterwards indicated that the children wanted to do more of the meditation and enjoyed the mixed learning styles used in the workshops. 

This pilot program showed the value of engaging with school children. We are hoping to expand this work in future years. 

6 



## e) Supporting Networks within the Fellowship. 

- i. Methodist Peace Fellowship 

The Methodist Peace Fellowship continued to reshape and renew itself in 2023. This took the form of engaging with broader conversations around principals of peace and justice as lived out in the corporate life of the Methodist Church. This engagement lead to the church adopting Peace as a pillar of its understanding of justice, and through this a broader commitment to engage more on questions of peace. 

The executive continued to meet to explore and discern next steps. Alongside this a small group of new volunteers was recruited to develop an exhibition (launched in 2024) which takes challenging questions on peace and nonviolence wherever it goes. 

## i. Fellowship of Reconciliation in Scotland 

FoR members in Scotland continued to be active within the broader peace movement. This included organising and participating in a special event to mark Conscientious Objectors Day in Edinburgh. The annual Hiroshima Day commemoration ceremony in Dunbar also brought people together. In September, the Director of the Fellowship spoke at a special event organised by Peace and Justice Scotland, at which an award was presented to the President of the International Fellowship of Reconciliation. Through networking after the event foundations were laid towards strengthening the FoR Scotland network. 

## f) The International Dimension 

Peace cannot be pursued in isolation. Fellowship and partnership are at the heart of what we do. We have two primary ways that we make a difference in the broader peace activism world. 

## 1. Supporting our Partners in Peace around Europe 


_EuFOR Participants map out where they have travelled from_ 

The Fellowship of Reconciliation (England and Scotland) was the first in a global chain of branches that formed in the 20[th] century. As a result of this our international engagement is important. This year it involved promoting a panEuropean petition asking for conscientious objectors to be given sanctuary. This gained tens of thousands of signatures around the continent. We also co-facilitated the annual European Fellowship of Reconciliation gathering _(pictured left)_ , this time held in Germany, through which participants had a chance to explore different national and international perspectives on peace. 

## 2. International Peacemakers Fund 

The International Peacemakers Fund is currently on pause. A volunteer is being recruited in 2024 to analyse the funds previous performance and a steering group being brought together to help guide it into the future. For now funds are being accumulated to enable it to re-open in the future. 

7 



## 3. The International Fellowship of Reconciliation 

We took part in global online and in-person conversations among the International Fellowship of Reconciliation member bodies. This included spending time with representatives of the FoR in India when they travelled to the United Kingdom. 


_Sushila (FoR India), Mark (FoR Eng/Sco) , Matthew (FoR India), John (For Eng/Sco)_ 

## g) Peace House 

Peace House acts as a base for operations for the Fellowship and a place of community for likeminded organisations. Through the provision of office and meeting space, we support many groups to have a space to enable their work. It also provides an invaluable basement _Running crafting classes_ where Fellowship archive material and other documents and publications are _at Peace House for_ stored. 

_Running crafting classes at Peace House for Ukrainians, we get feedback on how relaxing it is and helps take your mind off problems and news about the war, tension and making new acquaintances._ 

During 2023, we provided over 340 hours of discounted meeting space to 24 groups, which included Art with Refugees, Oxford PRIDE, a summer school for campaigners and Oxford Writing Circle. Oxford Triratna deeply values our premises, and continue to run their sessions from our meeting room. 


We also provide longer-term hires to two private maths tutors and Aligned AI. During the year, Cullum St Gabriel Trust and a building firm (renovating property opposite) moved out. 

Room Hirer, Asylum Welcome 

Peace House makes an important contributor to the work of the Fellowship. In 2023, Trustees decided that it was taking too 

much time and energy to provide a welcoming space. Therefore, they are testing the market by offering it to let in Spring 2024. If achieved, this will free up staff time and resources, as well as significantly increase the income from the building, to enable the charity to further deliver on its nationwide mission for peace and justice. 

## h)Reserves Policy 

The Trustees of the Fellowship of Reconciliation considered and updated the Reserves Policy in 2021. They considered it appropriate to hold unrestricted reserves equivalent to 10 months unrestricted expenditure. The Trustees note that the current level of reserves is below the amount prescribed by the policy. This is partly due to reduced income from Peace House during the pandemic, and investing in maintenance to the building while it was out of use. 

The Trustees have put a plan in place to increase income from Peace House in 2024 and beyond to ensure that in the coming years the reserves are replenished. The 2024 budget has been created in reference to the 2023 accounts as well as a detailed 3-year cashflow forecast. Therefore, having reviewed the planned operations of FoR, the Trustees consider the current level of reserves sufficient to enable FoR to continue to meet its obligations. 

8 



## i) Structure, Governance, and Management 


FoR is a charity with the objectives of advancing religion and education, and other charitable purposes. It has a Board of Trustees, which has the usual powers in relation to fundraising, oversight of finance, buying property, employing staff, cooperating with other charities and other activities related to its objectives. 

The Trustees meet several times a year. In the last year, they set up a number of subcommittees to enable more detailed oversight and support to those carrying out the objectives of the organisation. This operates on the proviso that they report fully to the Board of Trustees. An Annual Council ( _pictured is Anthea Sully, Director of the White Ribbon Campaign, giving a talk to the Annual Council 2023)_ takes place and receives the Annual Report and duly examined Accounts _,_ which are transmitted to the Charity Commissioners. 

Day to day activity of the staff is managed by the Director, who provides updates (in the form of a staff report) to Board. The Director, in turn, is managed by the Chair of Trustees on behalf of the board. 

## j) Trustees 

The Trustees are responsible for all major decisions relating to the operation of the Charity in the achievement of its objectives. In the day to day running of the organisation and detailed organisation of events, authority to act is given as appropriate to Working Groups and staff who make reports as required to the Trustees. 

Trustees are elected for a three-year term by members at Annual Council. Individuals with particular expertise or who represent other peace organisations may be co-opted as Trustees for a year. New Trustees are recruited from among active members of FoR or may stand for election at Annual Council. Potential Trustees may attend a Trustee meeting prior to their election or co-option and be provided with copies of FoR’s constitution and the Basis. They are also advised of the responsibilities of Trusteeship as required by Charity Law and Charity Commission regulations and guidance. 

In 2023 two trustees stepped down. One at the end of their term of office and the second due to taking a sabbatical from all work related activity. One previously co-opted trustee was ratified by the Annual Council and agreed as a full trustee. 

5 Trustee Meetings were held in 2023.  Richard Bickle, Carys Underdown, Christopher Collins and Simone Ramacci attended 100% of eligible meetings. Mark Wakelin and Naomi Rose-Steinberg attended 80% of eligible meetings.  Denis Beaumont attended 60% of eligible meetings. Annie Sharples attended 40% of eligible meetings. Robert Weston was unable to attend the one meeting due to attend this year.  All engaged via email and in working groups outside of the formal trustee meetings. 

9 



## k) Affiliated Parties 

FoR is affiliated to the International Fellowship of Reconciliation (IFOR), sends representatives to its meetings, makes an annual donation to it and has close links with IFOR branches throughout Europe and across the world. 

As noted in Note 0 of the Annual Accounts, Methodist Peace Fellowship (MPF) members automatically also become FoR members and their subscriptions are paid to FoR. An annual grant is avaliable to MPF if requested. Alongside this support in kind comes from staff time and use of FOR materials and resources. 

In the UK, FoR is affiliated to the Network of Christian Peace Organisations (NCPO), Network for Peace (NfP), the Global Day of Action Against Military Spending (GDAMS) and the Drone Campaign Network (DCN). Outside of the formal networks, we are in regular communication with partner peace organisations including Pax Christi and the Christian Campaign for Nuclear Disarmament. 

## l) Risk Management 

The Trustees have implemented systems to be followed by the Administration and Finance Officer and other FoR staff with a view to ensuring that the risks of financial loss are minimised. Trustees and FoR staff review the appropriateness of these procedures each year and ensure that they are being adhered to. The Trustees have also examined other operational and business risks that might arise and confirm that they have established systems to mitigate the significant risks. 

## m) Public Benefit 

We note the importance of Public Benefit and the guidance given by the Charity Commission on this subject. It relates to our aims and the quest for a world order based on love as expressed in our Basis and exemplified in the teaching and ministry of Jesus. 

Historically, the origin of the movement was in Conscientious Objection to war and the membership had a Christian commitment. This remains part of our heritage, but we increasingly work alongside people of other faiths in seeking justice and peace in a world of oppression and conflict. All our educational and outreach work is of public benefit and we seek to make our conferences and training courses widely available by having subsidies in costs. Public benefit is widely expressed in our grants with which we support projects overseas. We recognize that reconciliation requires deep changes in society as we work for a more just and caring community. We shall continue to monitor the issue of public benefit as we discuss the continued implementation of our strategic plan and the development of the various programmes. 

## n) Financial Review 

Income for the year was £78,498 (2022: £68,330) of which £17,553 was restricted (2022: £4,391). Expenditure for the year was £79,259 (2022: £95,747) of which £3,146 was restricted (2022: £9,904). Overall, there was a deficit of £761 (2022: £27,417) for the year. 

At the year end general funds were £540,746 (2022: £555,913) and restricted funds were £23,953 (2022: £9,547). 

10 



## o) Trustees’ Responsibilities 

The Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the surplus or deficit of the Charity for that period. In preparing those financial statements, the Trustees are required to select suitable accounting policies, and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable. The Trustees must also prepare the financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue. 

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the trust and to enable them to ensure that the financial statements comply with the Charities Act 2011. The Trustees are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The Trustees confirm that these financial statements comply with current statutory requirements, the requirements of the charity’s Constitution and Rules, and the requirements of the Statement of Recommended Practice for Charities (SORP 2015). 

## **1. Thanks and Acknowledgements** 

The Trustees would like to place on record our thanks to all the staff who worked for FoR during 2023: Kathryn McNeill, Teresa Barton and John Cooper. Plus volunteers including Dave Pybus who edits our newsletter and Rev Dr Barbara Glasson and Deacon Angie Allport who lead the Methodist Peace Fellowship. 


## **Rev Mark Wakelin** 

Chair of Trustees 

By Order of the Board on 22 October 2024 

Peace House 19 Paradise Street OXFORD OX1 1LD 

11 



## Independent Examiner’s Report 

I report on the accounts of the charity for the year ended 31[st] December 2023 which are set out on pages 9 to 17. 

## Respective responsibilities of trustees and examiner 

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 144 of the 2011 Act; 

- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- state whether matters have come to my attention. 

## Basis of Independent Examiner's report 

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. 

## Independent Examiner's statement 

SPX Oxford Limited provides bookkeeping services to Fellowship of Reconciliation and I am an employee of this company. In order to maintain independence, I confirm that I have not been involved in provision of the bookkeeping service. 

I also confirm that as a member of the Association of Chartered and Certified Accountants, I am subject to the provisions of the FRC’s Revised Ethical Standard (2016). This standard has been applied throughout this independent examination. 

In connection with my examination, no matter has come to my attention: 

- 1 which gives me reasonable cause to believe that, in any material respect, the requirements: 

   - a. to keep accounting records in accordance with section 130 of the 2011 Act; and 

   - b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act 

have not been met; or 

- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


Signed: Sheila Parry FCCA Date: 22 October 2024 

SPX Oxford Ltd 19 Paradise Street Oxford OX1 1LD 

12 



## Statement of Financial Activities 2023 

|Note<br>**Income and endowments from:**<br>Donations and legacies<br>**2**<br>Charitable activities<br>**3**<br>Other Trading activities<br>**4**<br>Investment income<br>**5**<br>**Total income**<br>**Expenditure on:**<br>Fundraising costs<br>**6**<br>Charitable activities<br>**7**<br>**Total expenditure**<br>**Net income / (expenditure)**<br>**Transfers between funds**<br>**Net movement in funds**<br>**Reconciliation of Funds**<br>Total funds brought forward<br>**Total funds carried forward**<br>**11**|**Unrestricted**<br>**Funds**<br>**£**<br>34,041<br>1,019<br>25,417<br>468<br>**60,945**<br>9,994<br>66,118<br>**76,112**<br>**- 15,167**<br>-<br>**- 15,167**<br>555,913<br>**540,746**|**Restricted**<br>**Funds**<br>**£**<br>17,553<br>-<br>-<br>-<br>**17,553**<br>364<br>2,783<br>**3,147**<br>**14,406**<br>-<br>**14,406**<br>9,547<br>**23,953**|**Total**<br>**Funds**<br>**2023**<br>**£**<br>51,594<br>1,019<br>25,417<br>468<br>**78,498**<br>10,358<br>68,901<br>**79,259**<br>**- 761**<br>-<br>**- 761**<br>565,460<br>**564,699**|**Unrestricted**<br>**Funds**<br>**£**<br>38,274<br>787<br>24,628<br>250<br>**63,939**<br>7,939<br>77,904<br>**85,843**<br>**- 21,904**<br>- 1,372<br>**- 23,276**<br>579,189<br>**555,913**|**Restricted**<br>**Funds**<br>**£**<br>4,391<br>-<br>-<br>-<br>**4,391**<br>-<br>9,904<br>**9,904**<br>**- 5,513**<br>1,372<br>**- 4,141**<br>13,688<br>**9,547**|**Total**<br>**Funds**<br>**2022**<br>**£**<br>42,665<br>787<br>24,628<br>250|
|---|---|---|---|---|---|---|
|||||||**68,330**|
|||||||7,939<br>87,808|
|||||||**95,747**|
|||||||**- 27,417**<br>-<br>**- 27,417**<br>592,877|
|||||||**565,460**|



13 



## Balance Sheet at 31st December 2023 

|Note<br>**Fixed Assets**<br>Tangible assets<br>8<br>**Current assets**<br>Stock<br>Debtors<br>9<br>Cash at bank and in hand<br>**Creditors: Amounts falling**<br>**due within one year**<br>10<br>**Net current assets**<br>**Net assets**<br>**The funds of the charity**<br>**Restricted funds**<br>11<br>**Unrestricted funds**<br>11<br>**Total Charity Funds**|**2023**<br>**£**<br>**£**<br>508,282<br>-<br>3,226<br>60,096<br>63,322<br>- 6,905<br>56,417<br>564,699<br>23,953<br>540,746<br>564,699|**2022**<br>**£**<br>**£**<br>507,434<br>-<br>3,333<br>58,979<br>62,312<br>- 4,286<br>58,026<br>565,460<br>9,547<br>555,913<br>565,460|**2022**<br>**£**<br>**£**<br>507,434<br>-<br>3,333<br>58,979<br>62,312<br>- 4,286<br>58,026<br>565,460<br>9,547<br>555,913<br>565,460|
|---|---|---|---|
||||565,460|
||||9,547<br>555,913|
||||565,460|



14 



## Notes to the accounts 

## **1. Accounting Policies** 

The principal accounting policies which are adopted in the preparation of the financial statements are set out below: 

## _Basis of accounting_ 

The financial statements have been prepared under the historical cost convention. The accounts have been prepared in accordance with the Charities Act 2011 and the Statement of Recommended Practice 2015 “Accounting by Charities” and United Kingdom Accounting Standards. 

## _Going concern_ 

_The financial statements have been prepared on a going concern basis. Having reviewed the activity after a second unprecedented year, the Trustees concluded that the material uncertainty affecting the organisation because of the Covid-19 pandemic remains significant. Trustees met more frequently than they traditionally have and concluded that FOR’s forecasted income, expenditure controls and reserves are sufficient to enable the Charity to operate effectively in meeting its aims._ 

## _Recognition of income_ 

These are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more than likely that the resources will be received, and the monetary value can be measured with sufficient certainty. 

## _Incoming resources with related expenditure_ 

Where incoming resources have related expenditure, as with fundraising for example, the incoming resources and related expenditure are reported gross in the SOFA. 

## _Income from donations and legacies_ 

All monetary donations and gifts are included in full in the statement of financial activities when receivable, provided there are no donor-imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the pre-condition has been met. 

Legacies to which the charity is entitled are included in the statement of financial activities unless they are incapable of measurement. 

Donations under gift aid together with the associated income tax recoveries are credited as income when the donations are received. 

## _Volunteer help_ 

The value of volunteer help is not included in the accounts but described in the Trustees’ report. 

## _Investment income_ 

Investment income, including associated income tax recoveries, is recognised when receivable. 

## _Liability recognition_ 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 

## _Cost allocation_ 

Direct costs have been allocated directly to the activity category. Items of expenditure which contribute directly to more than one activity cost category, and support costs, have been apportioned on a reasonable, justifiable and consistent basis. 

## _Governance costs_ 

Governance costs include costs of preparation and reporting on the statutory accounts, the costs of trustee meetings and cost of any legal advice to Trustees on governance or constitutional matters. 

15 



## _Fund accounting_ 

Restricted funds are to be used for specified purposes laid down by the donor. Expenditure for those purposes is charged to the fund, together with a fair allocation of overheads and support cost where appropriate. 

Unrestricted funds are donations and other incoming resources received or generated for expenditure on the general objectives of the charities. 

Designated funds are sums set aside out of unrestricted funds for specific purposes. Transfers between funds are at the discretion of the Trustees 

## _Tangible assets_ 

Tangible assets are capitalised when they cost more than £1,000 and depreciated as shown below. Office equipment 3 years Furniture 5 years 

The long leasehold property is not depreciated on the basis that the residual value of the land is a significant proportion of the value of the land and buildings. 

As the Fellowship's main operational asset, the property is currently shown at historic cost 

## _Investments_ 

Investments are recorded at cost, hence only realised gains on disposal of investments are brought into account. 

## _Stocks_ 

Stocks are stated at the lower of cost and net realisable value. 

## _Pensions_ 

The charity operates a defined contribution pension scheme for staff in line with auto-enrolment legislation. The assets of the scheme are held separately from those of the charity. The annual contributions payable charged to the Statement of Financial Activities were £1,067 (2021: £1,087). 

16 



## **2. Donations and legacies** 

|Regular giving<br>One off<br>Collections from other<br>organisations<br>Trusts and grants<br>Legacy<br>Tax recovery<br>International Peacemakers'<br>Fund|**Unrestricted**<br>**Funds**<br>**£**<br>17,398<br>7,231<br>2,732<br>-<br>2,358<br>4,322<br>-<br>34,041|**Restricted**<br>**Funds**<br>**£**<br>-<br>14,436<br>-<br>850<br>-<br>-<br>2,267<br>17,553|**Total**<br>**Funds**<br>**2023**<br>**£**<br>17,398<br>21,667<br>2,732<br>850<br>2,358<br>4,322<br>2,267<br>51,594|**Unrestricted**<br>**Funds**<br>**£**<br>18,394<br>7,367<br>684<br>135<br>9,419<br>2,029<br>246<br>38,274|**Restricted**<br>**Funds**<br>**£**<br>145<br>1,360<br>-<br>1,000<br>-<br>-<br>1,886<br>4,391|**Total**<br>**Funds**<br>**2022**<br>**£**<br>18,539<br>8,727<br>684<br>1,135<br>9,419<br>2,029<br>2,132|
|---|---|---|---|---|---|---|
|||||||42,665|



To further pursue the Charity’s objectives FoR was the recipient of income from 2 legatees in 2023, totalling £2,358 (2022: £9,419) for General Funds and £nil for the IPF (2022: £nil). 

## **3. Income from charitable activities** 

|Publication and<br>merchandise sales<br>Campaigns and Events|**Unrestricted**<br>**Funds**<br>**£**<br>855<br>164<br>1,019|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-|**Total**<br>**Funds**<br>**2023**<br>**£**<br>855<br>164<br>1,019|**Unrestricted**<br>**Funds**<br>**£**<br>229<br>558<br>787|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-|**Total**<br>**Funds**<br>**2022**<br>**£**<br>229<br>558|
|---|---|---|---|---|---|---|
|||||||787|



## **4. Income from other trading activities** 

|Rental Income - Short term<br>lettings<br>Rental Income - Sessional<br>Hire<br>Rental Income - Parking<br>Other income|**Unrestricted**<br>**Funds**<br>**£**<br>17,379<br>6,641<br>1,065<br>332<br>25,417|**Restricted**<br>**Funds**<br>**£**<br>- <br>-<br>-<br>-<br>-|**Total**<br>**Funds**<br>**2023**<br>**£**<br>17,379<br>6,641<br>1,065<br>332<br>25,417|**Unrestricted**<br>**Funds**<br>**£**<br>20,218<br>2,883<br>1,527<br>-<br>24,628|**Restricted**<br>**Funds**<br>**£**<br>- <br>-<br>-<br>-<br>-|**Total**<br>**Funds**<br>**2022**<br>**£**<br> 20,218<br>2,883<br>1,527<br>-<br> 24,628|
|---|---|---|---|---|---|---|



17 



## **5. Fundraising costs** 

|**Unrestricted**<br>**Restricted**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>Property running costs<br>4,919<br>-<br>Database costs<br>1,616<br>-<br>Other fundraising costs<br>3,459<br>364<br>9,994<br>364<br>**. Expenditure on charitable activities**<br>**Unrestricted**<br>**Restricted**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>**Direct costs**<br>Campaigns, events and<br>affiliations<br>5,018<br>744<br>Grants made to other<br>organisations<br>-<br>-<br>Education costs<br>139<br>192<br>EUFOR and IFOR costs<br>3,197<br>279<br>**Support costs**<br>Staffing costs<br>37,697<br>856<br>Property running costs<br>6,785<br>-<br>Other admin costs<br>9,151<br>179<br>**Governance**<br>Cost of council, committee<br>and trustee meetings<br>1,619<br>533<br>Legal and professional fees<br>2,212<br>-<br>Independent Examiner's fee<br>300<br>-<br>66,118<br>2,783|**Total**<br>**Funds**<br>**2023**<br>**£**<br>4,919<br>1,616<br>3,823<br>10,358<br>**Total**<br>**Funds**<br>**2023**<br>**£**<br>5,762<br>-<br>331<br>3,476<br>38,553<br>6,785<br>9,330<br>2,152<br>2,212<br>300<br>68,901|**Unrestricted**<br>**Funds**<br>**£**<br>4,669<br>262<br>3,008<br>7,939<br>**Unrestricted**<br>**Funds**<br>**£**<br>5,089<br>2,005<br>206<br>2,964<br>44,893<br>7,405<br>6,722<br>2,486<br>5,774<br>360<br>77,904|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>**Restricted**<br>**Funds**<br>**£**<br>-<br>9,904<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>9,904|**Total**<br>**Funds**<br>**2022**<br>**£**<br>4,669<br>262<br>3,008|
|---|---|---|---|---|
|||||7,939|
|||||**Total**<br>**Funds**<br>**2022**<br>**£**<br>5,089<br>11,909<br>206<br>2,964<br>44,893<br>7,405<br>6,722<br>2,486<br>5,774<br>360<br>87,808|



## **6. Expenditure on charitable activities** 

## **7. Staff costs and emoluments** 

|Wages and salaries<br>Employer's National Insurance<br>Employer's pension contributions<br>Other staffing and consultancy costs|**2023**<br>**£**<br>36,476<br>-<br>1,107<br>970<br>38,553|**2022**<br>**£**<br>38,185<br>-<br>1,067<br>5,641|
|---|---|---|
|||44,893|



No employees received remuneration of more than £60,000 during the year (2022: nil). The average number of whole-time equivalent staff during the year was 1.4 (2022: 2.8). 

18 



## **8. Tangible fixed assets** 

|**Cost**<br>As at 1st January 2023<br>Additions<br>As at 31st December 2023<br>**Depreciation**<br>As at 1st January 2023<br>Disposals<br>Depreciation charge for the year<br>As at 31st December 2023<br>**Net book value**<br>As at 31st December 2023<br>As at 1st January 2023<br>**. Debtors**<br>Trade debtors<br>Tax recoverable<br>Other debtors<br>Prepayments and accrued income|**Fixtures,**<br>**fittings and**<br>**equipment**<br>**£**<br>11,928<br>1,577<br>13,505<br>4,494<br>-<br>729<br>5,223<br>8,282<br>7,434<br>**2023**<br>**£**<br>260<br>1,623<br>1,343<br>-<br>3,226|**Leasehold**<br>**Property**<br>**£**<br>500,000<br>-<br>500,000<br>-<br>-<br>-<br>-<br>500,000<br>500,000<br>**2022**<br>**£**<br>-<br>2,860<br>473<br>-<br>3,333|**Total Fixed**<br>**Assets**<br>**£**<br>511,928<br>1,577|
|---|---|---|---|
||||513,505|
||||4,494<br>-<br>729|
||||5,223|
||||508,282|
||||507,434|
|||||



## **9. Debtors** 

## **10. Creditors: amounts falling due within one year** 

|Accruals<br>Trade creditors<br>Other creditors|**2023**<br>**£**<br>2,635<br>2,220<br>2,050<br>6,905|**2022**<br>**£**<br>1,613<br>656<br>2,017<br>4,286|
|---|---|---|



19 



## **11. Analysis of funds** 

|**General Funds**<br>Unrestricted income funds<br>**Restricted Funds**<br>International Peacemakers' Fund<br> Fellowship of Reconciliation<br>Scotland<br>Peace Education Trust<br>Peace-Environment Campaigning<br>CB & HH Taylor<br>Ukraine 2022<br>MPF general fund<br>MPF RJ Barker fund<br>Total Restricted Funds|**At 1st**<br>**January**<br>**2023**<br>**£**<br>555,913<br>-<br>4,738<br>509<br>3,300<br>1,000<br>-<br>-<br>-<br>9,547|**Income**<br>**£**<br>60,945<br>2,267<br>-<br>850<br>-<br>-<br>20<br>4,464<br>9,952<br>17,553|**Expenditure**<br>**£**<br>- 76,112<br>-<br>- 373<br>- 792<br>-<br>- 1,000<br>-<br>- 616<br>- 366<br>- 3,146|**Transfers**<br>**between**<br>**funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**At 31st**<br>**December**<br>**2023**<br>**£**<br>540,746|
|---|---|---|---|---|---|
||||||2,267<br>4,365<br>567<br>3,300<br>-<br>20<br>3,848<br>9,586|
||||||23,953|



The FoR Scotland Fund is restricted to FoR’s activities in Scotland. It was created when FoR Scotland joined with FoR England in 2015, and transferred its remaining balance to the new, combined Charity. The International Peacemakers’ Fund makes grants to groups and organisations that are promoting peace and reconciliation in areas of conflict, areas where conflict has recently ceased, and areas where conflict is likely to happen. There was a shortfall of £1,001 in 2022 due to income not matching expectations. The trustees still wanted to fulfil the quadrennial expense and so the balance was met from general funds. 

CB & HH Taylor, Peace Education Trust, Peace-Environment Campaigning, CB&HH Taylor are grants received as restricted funds for specific pieces of work. 

The Ukraine 2022 is a special part of our Annual Fundraising Appeal which we promised to pass to an IFOR affiliate operating in Ukraine. 

MPF General and RJ Barker Fund– The Methodist Peace Fellowship has been part of the Fellowship of Reconciliation since the 1930s. As a network within the Fellowship it agreed to have its accounts shown within our broader accounts and this is now reflected in this and future accounts. 

## **12. Related Party Transactions** 

In 2023, the Charity made one contribution/grants totalling £2,234.54 as our affiliation fee to the International Fellowship of Reconciliation, a related parties, as the umbrella body for the International Fellowship of Reconciliation family (2022: £5,886 to two organisations). 

## **13. Information Regarding Trustees and Key Management Personnel** 

Trustees received no remuneration or other benefits regarding their duties as Trustees during the year. No trustees were reimbursed their travel or meeting expenses (2022 – none). 

The Key Management Personnel comprise the voluntary Trustees and the Director. The total amount of employee benefits of the key management personnel was £24,354 (2022 - £29,255). 

20