Charity registration number NIC102457 Company registratlon number N1063929 (Northern Ireland) QUAKER SERVICE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 QUAKER SERVICE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Kathleen B Campbell Elizabeth G Dickson Siobhan M McElnea Aidan D Pearson stephen Browne Owen Fulton Margrit E Gray Timothy Hunt Jonathan H Lamb Stanley Hou8ton (Appoinled 21 November 2023) Secretary Mr Shane Whelehan Char(ty number NIC102457 Company number NIO83929 Reglstered office 541 Ll8bum Road Belfast BT9 7GQ Audltor Harbinson Mulholland Cenlrepoint 24 Ormeau Avenue Belfast Co. Antrim Northern Ireland BT2 8HS Bankers Danske B8nk Donegall Square West Belfast Co. Antrim Northern Ir818nd BT1 6JS Sollcltors Johns Elliot 40 Linenhall Street Belfast BT2 8BA QUAKER SERVICE CONTENTS Page Trustees, report Independent auditols report 10-12 Statement of financial activities 13 ststement of financial po8rtion 14 ststement of cash IIow8 15 NoteB to the financial statement8 16-27 QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The Trustees of Quaker Service are pleased to present Ihèir annual Director8, report and the financial statement8 for 1st April 2023 to 31st March 2024. The Trustees are also Directors of Quaker Setvice for the purposes of company law. The financial statements comply with the Charities Act 2016, thè Charities Act INI) 2013, The Charities (Accounts and Reports) Regulations (Northem Ireland) 2015, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporlino by Charilies-. Statement of Recommended Practice applieable to charitses preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effective 1 January 2015). Objectlves and aetlvitles The charity's value slatements arè set out below. Our Concem Justice. f8imess, and opportunity are not experienced equally by 8veryone in our community. Our Purpose Led by Qu8k8r values, to provlde servl¢e8 that glve support and effect change. Our Vlslon A community in which each individual is valued, their voice heard, and their need addr8888d. Our Values All of our WOTk IB value-led - values which w8 hold in common with Quakers. Because all human life is of equal worth, we hope to work creatively for peace and reconciliation. We seek to give voice where a n8ed presents itself and to find creative ways of dealing with conflict by appealing to the capaclty for understanding in ourselves and in others. We recognise the importane8 of human relationships for individuals, families, and communities. We believe that working in partnership with others tc restore positive relalionshlps 18 beneficial in bringing about reconciliation and can lead to change. Our belief in equallty inspires us to challenge those in power and lo try to change systems that cause Social injustice and hinder u6 from being a caring community. We aim to treat all people fairly and without judgement, respecting and accèpting all, regardless of individual circumstances. We are true ta the commitment8 we make and steadfast and comp8sslong18 in the support we provide. Clear sighted as to our purpose, we work quietly and with integrity. As an organisalion we seek to ensura that we a￿ financially healthy, that we use our resources responsibly and that we work ¢ollaboratively to ensure the best outcomes for those we seNe. Aware of our impact on Ihe planet, we recognise our personal 8nd collective role in promoting sustainability and of proactive environmentsl maDagem8nt. Public benefit In shaping our objectives for the year and planning our activities. the Directors have con8idered the Charity Commission's guidance on public benefit, in¢luding the guidance 'public benefit.. running a charity (PB2). Quaker Service relies on grants and donations and Ihe income Irom our social enterprise company, Quaker Care Ltd, to cover its operating costs. Quaker Service believes that all our purposes satisfy both elements of the public benefit requirement and we do not foresee any harm flowing from our purposes. The charity's beneficianes are individuals and families in need and people residing within the Northem Ireland prison system. The only private benefit flowing from our purposes is where staff or trustèes need lo participate in activities or training provided by the charity, and this 15 incidental and necessary to ensure the benefit is provided to our beneficiaries. QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Programme activity Aprll 2023 to March 2024 Frederick Street- A Quaker Hub Planning and méetings with Friends from Frederick Street Meeting House continued throughout this period to ensure that the move of our administrative base to that location goes smoothly. Significanl time has been spent on planning with Frederick Streét Friends, drafting and agreeing space sharing proposals and moving through procurement for parts of the d8vélopments. Quaker Servic8 Is redeveloping the upstairs of the meeting house into office accommodation, and we are supporting the meeling in the refurbishment of the rest of the Meeting House. A further investment will be evidenced in Ihe work of Quaker SeNice slaff there and the services that they provide and the many benefits of having an active presence on the sitè day to day. We beliève we will mutually bèn8fit from the alignment and worklng out of our shared values. We have plans to develop the vacant carétaker's flat at Frederick Street into café and meeting sp8ce that can revert lo service Spa￿ for beneficiary engagement and training. Joint fundraising with the Meeting commenced wth a leaflet in88rt in 'The Friend, magazin8 in January th18 year, which to date has had a modest return. Errors by our bank in 68tting up the joint fvndraising account have been a set-back and our capacity was stretched further by progressing through the bank's own complaints procedure and subsequently through engagement with the Financial Ombudsmen Service (FOSI. We will also have to rep88t the fundraising campaign in 'The Friend, magazine once FOS complete their investigation. Social Enterprlse - Quaker Care Ltd. After an extended and challenging recruitment exercise. we created and appointed a new post of Social Enterprise Busin868 Development Manager and the person appointed started in April 2024. The p08t is fund8d by a £100k grant over three years from the Dormant Assets Fund with additional intemal contribution8 to salary. The postholder is tasked with improving the existing operational infrastructure in place in our trading company Quaker Care Ltd including our second-hand charity shop and online shop, developing the business case for a hospitality offer at Frederick Street, and exploring the potential for social enterprise activities. It was a dlffleult trading year for the charity shop. We decided to moth-ball our on-line eB8y sales platfonn in summer 2023 in order to review the developmenl of 8ales on alternative platforms and in December, our shop manager of 11 years, service left the charity. Recruitment for a new manager proved challenging with our first appointment leaving after just one month. Our shop volunteers continue to humble us with the generosity of their timè, labour and support and w6 are thankful of them. Quaker Cottage on Black Mountain Throughout the year, Quaker Cottage continued to supwrt the staff and work of a neighbouring charity. Black Mountain Shared Spacé Project IBMSSPI whilst they supervised thè development of their new £6m EU funded shared Space centre just a few fields below. Their work is that of grassroots community reconciliation and our mutual concem is compatible. A future function for our residential cottage and Family Centre on Black Mounlain Intirbued to be explored throughout the year with a number of external stakeholders alongside the Board's discernment. Following the laying down of our Family Programme of some four-decades there in December 2022, it continues to prove a challenge to reinstale setvice at thal location or to collaborate with olhers lo do so. The buildings have required significanl attention during the period, with new water pumps needing to be fitted, along with minor electrical works and painting. QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Prison Work- Quaker Connections Our new Quaker Connections Manager who joined us in April 2023, has injected new purpose and thinking into the post and has increased volunteer befTiender numbers and set in place cyclical training and n&w supports for voluntèers. Since the inception of the Quaker Connections programme, we have operated from thé grounds of the prison in a portacabin Ltsing public-facing booking systems but have now négotiated with NIPS to utilise the Intemal NIPS Prison Managem6nt System (PRISM). This has transformed our work in prisons, booking visits for b8fnènders and families of prisoners, as well as classe8 and appointments for prisoners. NIPS also adjusted the PRISM interface 80 that we can effeclively retrieve accurate dats about our activities and so that NIPS also hav8 a better understanding of our engagement within their facilities. The Quaker Connections befriending programme supports men with no or few visitor8 and links them with volunteer befriender to receive visits and a friendly ear in person or by zoom. Th8 programme works primarily with men in the care of HMPS Maghaberry & Magilligan, Ihough support inroads for women and young peopSe in HMP Hydebank Wood College have been progressed throughout this pèriod. The work supports men at risk within the prisons, providing meanlngful human contact and al30 through dropin programme8 and facilitation of a peer designed and delivered anti-violence programme in Maghaberry. The charity al80 SUPPOrts men r6tuming io the community after long spells in prlson, building a volunteer circle of support with the man. meeting more than weekly to Support him in rebuilding his life. Thi8 circle work plans to develop a new circie with a new core focus in Autumn 2024. Quaker Connections volunteers were supported through additional training and a volunteer lunch in December 2023 orten the volunteers never get to meet each other as they manage 6eparale relationships within and oulside the prisons. We continue to co-facilitatg an anti-vlolence programme "Making the Correct Moves" within HMP Maghaberry along8id8 8n indeteminale 8entenced tutor. Twenty-four men grgduated from this coursè in-year, with nine more progressing through the course by year end. We published our survey relating to women and homelessness, funded through CFNI but truncated our engagement on thi8 programme lo concentrate on pre88ing priorit188 in our new agreed slrategic plan, and lo reflèct the reality of our capacity in-year. During the year, the Chief Executive was appointed as Co-chair of the Restorative PractlC8s Forum Nl. The Forum provides an independent, neutral Space in which restorative justice thinking, practice and developm8nl$ can be discussed, analysèd, and explored, and we promote learning through 8&minar8, confer8ncas, research, and the dissemin81ion of infomiation. Membership of RPFNI indudes Seasoned practitioners from across academia, the community and voluntsry sector, government departments, independent practitioners, retired judiciary, and a range of 8gencie8 working within and alongside the crlminal justice 8y8tem. New relationship8 have been built in-year with American Frlends Service Committee, Ulster Unlversity, VCSE partners and public repr&s8ntatlve8 at Stomiont and Westmlnstsr and we will develop these r8latlon8hlp8 in the furtherance of a shared con¢em. QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Flnancial review The Finance & Personnel Committee met eight times during the year reviéwing fundraising, risk managemènt, and recruitment, as well as monitoring investments, cash flow and income and expenditure. Rèserves were reviewed and ringfenced during Ihe year and continue to ref18cI emerging service development and the move of our administrative base to Frederick Street. In January this year, we decided to move our main investment portfolio managed by Quilter Cheviot to a Short-Temi fixéd Interest Portfolio as our existing defensive, ethical portfolio was being impacted negatively by the war in Ukrain6 and other adverse market conditions. The Charity had a deficit of £47,741 at the year-end. With a balanced budget being agreed at the slart of the year, the deficit was largely due to the planned disp05als of ￿ minibuses not taking place before year-énd. Depreciation of asEet8 also accounted for £29,463 of the deficit. Significant sums of approximalely £270k ar8 designated in reseNe8 for CAPital and service expenditure and this may mean planned deficits in future years. RESULTS There were net outgolng resources for the year atlributeble to unr8Stricted re$erv8s of £43,63412023.' £70,273} which now stand at £836,274. In addition, there were nel outgoing resources for the year of £4.107 (2023.. £39.442) attributable to restricted reserves which now stand at £NIL. Resgrves policy 1. Aim of reserves policy Following a review of the reserves policy for Quaker Service in 2024, the Management Board has agreed reserves to enable the charity to meet Ihe needs of its beneficiaries by- Securing and sustaining the charity's viability and future., 2. Reassuring our beneficianes, members, funders and the general public that Quaker Service intends to use all thè money coming into its care for the general purposes of the charity a8 set out in the memorandum and articles of association-, and 3. Developing servicès as evidenced by need. 2. The range of reserves needed Our reserves pollcy is ￿0fold. 1. It will be policy to hold a minimum of thréè months and a maximum of six months expenditure in hand (i.e., over and above that held in fixed assets and designated funds). This include8 the cost of statutory redundancy and notice payments of the current staff team. 1. In add￿lOn, funds may be deslgnaled for speclfic purpos88 such as: Building, asset purchase and refurbishment provision. Development fund, with amounts set aside by the Management Board depending upon plans for servi￿]proJeCt development. Other purposes as approved by the Board. We aim to expend funds designated for specific purposes within a period of 18 months. QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 3. The current level of reserves held Following a Finance & Personnel Committee meeting on September 3rd, 2024, the Board has agre8d that the total rese￿e$ being dèsignated or restricted for 2024125 lexctuding fixed assets) is £426,719 Designated Funds £404,663 £147,663 5.5 months operating costs from the 24125 Budget (not induding depreciation, management charges or £100k reserves for capital exp8nditurel of £128,622 plus redundancy liabilities of £19,041 £160,000 Service Development Priorities £80.000 Frederfck Street Developm8nt £15,000 Quak8r Cottage malntenance and repairs and legal fee8 £2,000 $41 Li8bum Road repair and maintenance Restrlcted Funds £15,843 £15,843 Family Group Conferencing Funds Free Reserves £6.213 4. Monitoring and Reviewing the Policy The Financ8 & Personnel Committee will monitor the policy on a regular basis and will put fo￿rd propoBals each year to the Management Board for considèration. The Management Board wlll contlnue to review the policy on an annual basis in the summer of each year when the annual accounts are being presented for gpproval. S. Total charltytunds analysls at 31Jt March 2024 Detail restricted funds unreslrictod funds.. tangible fixed assets designated funds Free reserves fund5 carried forward 2024 £15.843 2023 £45,450 2022 £43,549 2021 £8,566 £409.555 £404.663 £6 213 £836 274 £437,798 £395,005 £485,200 £483,101 £468,081 £470,077 452 £949 176 £884 015 £g93 730 QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Investmentpolicy The Board has wide investment powers grantéd under section 4 in the Memorandum of Association which states that the Board may 'invèst the moneys of the Company not immediately required for its objects in or upon such investments, securities or property as may be thought fit and in keeping with Quaker values., The Board has granted ils investment managers discretion lo manage its investments within the parameters Set by thè Board. Quaker Servic8 has a strong ethical basis guided by Quaker beliets and values. We réquire our investment managers to avoid direct equity investment in companies which produce alcohol, amiaments, pornography and tobacco and fossil fuels, companies whose main activities relate to gambling and companies where there are significant human rights concerns. The Board prefers investments in companies which make a positive contribution to Society and the environment including companies listed in the FTSE4GOOD Index. The chariws investment managers, Quilter Cheviot. provide regular reports on Ihe performance of investments and other relative matters for the attention of the Board. They also meet with the Finan￿ & Personnel Committee at least annually. Dursng the annual review of the Investment Policy, il w8s agreed lo move our portfolio with Quilter Cheviot lo a short-term fixed Interest Portfolio as our existing defensive, ethical portfolio was being impacted negatively by thè war in Ukraine and other adverse market conditions. The Board review8 its investments IMI￿ a year and reseNes th8 right to require the investrnent managers to dispose of specific equities which it feels do not fit in with its ethical concerns. Major risks The Management Board and senior managemenl revised and re-scored the Corporate Risk Register in March 2024. The Management Board of Quaker Service is responsible for safeguarding the organisation, its assets and third parties, including staff and volunteers and recognises that risk management is a vital activity that underpins our work. Risk 18 present in everything we do, and it is therefore our policy to identify, assess and manage significant areas of risk on a pro-active basis. W8 seek to embed risk management into the culture of Quaker Service and to promote risk awareness amongst the people involved in governing our Charity, those delivering our services, and amongst the beneficiaries of our services. The organisation's Corporate Risk Register categorises our risk under the headings of Govemance, Strategic, Compliance, Operational, Financial, Environmental and Reputational. The Régister will be reviewed regularly In accordance with Principle 3 of The Code of Good Practice (3rd Edition revised 2021 } to ensure that we-. Have proper arrangements/agreements in place for partnership working and service delivery. Understand and comply with all legal, contractual, and regulatory rèquirements that apply to it. Impl8ment appropriate and up to dale internal financial and management controls. Regularly identify and review the major risks to which the organisalion is exposed including systems to manage those risk8 QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure. governance and management Quaker Service is a company limited by guarantee governed by its Memorandum and Article8 of Associalion dated March 2007. The company is under the control of the Directors who are, therefore. acting Trustees for the Charity. The Objects of Ihe Company as set out in its Memorandum of Assoc(ation and as li8ted on the register of charities are to promote the benefit of Ihe inhabitants of Ulster (hereinafter called the "area of benefiv,) without distinction of g8nder, sexual orientation, disabilitylability, race, polibcal, religious or oth8r opinion, by associating the statutory authorities, voluntary organisations and the inhabrtants in a commn effort to improve the conditions of life for the said inhabitants and in in particular lo,. al take over and absorb the U18ter Quaker Service Committee which has existed in Northern Ireland since 1969, and to carry on and continue the work of the said Committee- bl r81i8ve poverty, advance education and provide a direct service to Prisoners and the families of prisoners in th8 area of benefit by providing or assi8ting others in thè provision of facilities, practical support, Iraining and education for prisoners and their famili6s and organising educational. r6cr8ational and other leisur8-tim8 activitie8 for the children of prisoners., ¢) relieve poverty, advance educalion and to provide facilities in the interests of social welfare for the education. recreatlon and leisur8-time occupation of families and individua18 who by reason of social or economic circumstances have need of such facilities, so that their conditions of lif8 may be improved- dl work towards the elimination of discrimlnalion and promote @quality of opportunity, and good relations be￿en persons of different racial and religious groups., e) such other purposes as shall be exclusively charitable as the Company may from time to time decide. A review of the Company Objects and Memorandum and Articla8 ¢fA8sociation is ongoing. Btheen April 1$1 2023 and Mar¢h 3151 2024 there were seven scheduled Board meeting8, and lour additional meetsngs contributing to the development of the new strategic plan. Eight meetings of the Finance and Personnel Committee took place during the same perlod. The trustees, who are also the dlrectors for the purpose of company law, and who served durlnp the y8ar and up to the date of signature of the financial statements were= Kathleen B Campbell Elizabeth G Dickson Siobhan M McElnea Aidan D Pearson stephen Browne Owen Fulton M8rgrit E Gray Timothy Hunt Jonathan H Lamb Stanley Houston (Appointed 21 November 2023) Recruitment and appointment of trustees Board member8 are elected at the Annual General Meeting from the charity's membership by the members present. The Management Board is to contain a minimum of 7510 Friends and Attenders of which half must be Friends {Religious Society of Friends). Furthermore, up to 250A of the Board of Oirectors may be appointed from Associate Members of the Company. During the year, one new Board member was appointed. On 31st March 2024. the Management Board was comprised of six160/0} Friends, four1400kl Attenders and no Associate members. The Management Board continue8 to review the diversity and 8killset of its membership. QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Induction and tr8ining of trustees New Directors are provided with an induction meeting with the Chief Exécutive (andlor Chair) to help them understand the roles, responsibilitiès, skills, and contributions that they, as Trustees, are expecled to make. A Directors, manual is provided with detailed information to support them in thèir new role, including 11) Quaker Service- history, constitution, company information. charitable status, strategic plan, annual reports and other publications-, (2) Management Board- membership, role, responsibilities, conflict of interest, code of good governance- 131 Staff.. Organisation structure- 14) Financial information; 15) Policies and Procedures,. and 16) Previous minutes. Opportunities for appmpri8t• 8Xtemal18aming and development ar8 mad• available to Directo￿ during their tenure and during this year, attendance by 8oanl memb8rs at 8xternal training s8ssions inolud8d.' Govemance training for Board members Succession planning for Board members Safeguarding (Public Protection Arrangements) Keeping Adults Safe Being an effective Chair 4 séssions 1 session 4 Board members 18oard member 1808rd mèmber Fund5 held as custodlan trustee Approximately £4,700 was held in joint fundraising efforts Wtth Fredrick Street Friend8 for d8velopment of the Meeting House during this period. statement of trustees. responslbllities The trustee8, who ar6 8180 the directors of Quaker Service for the purp08e of company law, are responsible for preparing the Trustees, Report and the financial statements in accordan￿ with applicable law and United lQngdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustee8 to prepare financial statement8 for each financial year which give a truè and fair view of the State of affairs of the charity and of the incoming resources and application of resoure&s, induding the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to: 8elect 8Ultable accounting pollcles and then apply them consistently., - observe the methods and principles in Ihe Charities SORP., makè judgements end estimates that are reasonable and prudent.. statè whether applicable UK Accounting Standards have been followed, subje¢l to any materlal departures disclosed and explained in the financial statements: and prepare the financial statements on the golng concem basls unlèss it 18 inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose wlth reasonable accuracy at any lime the financial position of the charity and enable them to ensure that the financial statements comply wrth the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Audltor In accordance with the company's articles, a resolution proposing that Harbinson Mulholland be reappointed as auditor of the company will be put at a General Meeting. QUAKER SERVICE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Disclosure of inforniation to audltor Each of the trust￿ has confirmed that there is no infomation of which they are aware which is relevant to the audi( but of whlch the auditor 18 unaware. They have further confirmed that they have taken appropriate steps to id8ntify such relevant information and to establish that the audit￿ 18 aware of such information. Tha trustses, réport wa8 approved by the Board of Trustéés. Trustee Date..