QUAKER SERVICE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donations and legacies
Investments
Olher income
183,317
7.090
26,810
52,333
235,650
7,090
26,810
151.594
4,148
10,846
162.440
4.148
Total income
217.217
52.333
269,550
155,742
10,846
166,588
Expenditure on..
Charitable activities
248,689
52.333
301.022
202,899
14,953
217,852
Total expenditure
248,689
52,333
301,022
202.899
14.953
217,852
Net gainsl{losses) on
investments
10
636
636
3,523
3,523
Net expenditure
(30.836)
(30,836)
(43,634)
(4,107)
(47.741)
Transfers between
funds
(15.843)
15,843
Net movement in
funds
(46,679)
15,843
{30.836)
(43.634)
(4.107)
(47,741)
Reconciliatlon of funds:
Fund balances at 1 April 2024
836,274
836.274
879,908
4.107
884,015
Fund balances at 31 March
2025
789,595
15,843
805,438
836,274
836,274
The statement of financial aclivities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
15-

QUAKER SERVICE
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assets
Investments
12
13
388,591
175,914
409,555
175,277
564,505
584,832
Current assets
Debtors
Cash at bank and in hand
14
67,048
179,103
116,593
149,346
246,151
265,939
Credltors: amounts falllng due wlthin
one year
15
(5,218)
(14,497)
Net current assets
240,933
251,442
Total assets less current liabilities
805,438
836,274
The funds of the charlty
Restricted income funds
Unrestricted funds
16
17
15,843
789,595
836,274
805,438
836,274
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with
respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial stslements under the requirements of
the Companies Act 2006. for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to
the small companies ￿lMe.
The financial statements were approved by the trustees on 14 December 2025
Elizabeth G Dickson
Trustee
Company registration number N1063929 (Northern Ireland)

QUAKER SERVICE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating activities
Cash absorbed by operations
21
(9,551)
(45,300)
Investing activities
Proceeds from disposal of langible fixed
assets
Purchase of investments
Proceeds from disposal of investmenls
Movement in cash account
Managemenl fee charged on investments
Investment income received
31,809
(40.631)
41,040
{184,561)
177.057
8,414
1,071
4,148
7,090
Net ¢ash generated from investing activities
39.308
6,129
Financing activities
Paymenl of finance leases obligations
(3,590)
Net cash used in financing activities
(3,590)
Net increasel(decrease) in cash and cash
equivalents
29.757
(42,761)
Cash and cash equivalents at beginning of year
149,346
192,107
Cash and cash equivalents at end of year
179.103
149.346
17-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity infomiation
Quaker Service is a private company limited by guarantee incorporated in Northern Ireland. The registered office
is 541 Lisbum Road, Belfast, BT9 7GQ.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's goveming document. the
Companies Act 2006. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.
and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional cuffenGy of Ihe charily. Monetary
amounts in these financial statements are rounded to the n8aresl £.
The financial statements have been prepared under the historical cost convention. [modifi8d to include the
revaluation of freehold properties and to include investment properties and certain financial instruments at fair
value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discrelion of the trustees in furtherance of their charitable
objeclives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of Ihe restricted fijnds are sel out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors Ihat the capital must be maintained by the Gharity.
1.4 Income
Income is recognised when Ihe charity is legally entilled to it after any perfomiance conditions have been met.
the amount5 Gan be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require defe￿al of the amount. Income tax recoverable in relation
to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the
amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a Contingent
asset.
18-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or Constructive obligation to transfer economic benefit to 8 third
party. it is probable Ihat a transfer of economic benefits will be required in settlement, and the amount of the
obligation can be measured reliably.
Expenditure is classified by activity- The costs of each activity are made up of the tolal of direct costs and shared
costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity
are allocaled directly to that activity. Shared costs which contribute to more than one activity and support costs
which are not attributable to a single activity are apportioned be￿een those activities on a basis consistent with
the use of resources. Central stsff costs are allocated on the basis of time spent. and depreciation charges are
allocated on the portion of the assel's use.
1.6 Tangible fixed assets
Tanglble fixed assets are initially measured at cost and subsequently measured al cost or valuation, net of
depreciation and any impairmenl losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Land and buildings
Fixtures, fittings & equipment
Computers
Motor vehicles
20/0 Straighl line
200/. Straight line
200/0 Straight line
200/9 Straight line
The gain or loss arising on the disposal of an asset is detennined as the difference belween the sale proceeds
and Ihe carrying value of the asset, and is recognised in the ststement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequenlly measured at fair value at each reporting date. Changes in fair value are recognlsed in net incomel
(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impalmient of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether
there is any indication that those assets have suffered an impairment loss. If any such indication exists. the
recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-temi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basi¢ Financial Instruments, and Section 12 '01her
Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party io the
contractual provisions of the instrument.
Financial assets and liabilities are offsel, with the net amounts presented in the financial statements. when there
is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis
or to realise the asset and setue the liability simultaneously.
19-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
{Contlnued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction
price including transaction Gosts and are subsequently carried at amortised cost using the effective interest
method unless the arrangemenl conslilutes a financing transaction. where the transaction is measured at the
present value of the future receipts discounted at a market rate of interest. Financial assets classified as
receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaGtion, where Ihe debl instrument is measured at the present value
of the future paymenls discounted at a market rale of interest. Financial liabilities classified as payable within
one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade credilors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year
or less. If not. they are presented as non-current liabilities. Trade creditors are recognised initially at transaction
price and subsequently measured at amortised cost using the effective interest method.
Derecognition of finan¢lal liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Tenytination benefits are recognised immediately as an expense when the charity is demonstrably committed to
temiinate the employment of an employee or lo provide temiination benefits.
Critical accounting estimates and judgements
In the application of the Ghartty's accounting policies, the trustees are required to make judgements, estimales
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors Ihat
are considered to be relevant. Actual results may differ from these estlmates.
The estimates and underfying assumpts'ons are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in Ihe period in which the estimate is revised where the revision affecls only that
period, or in the period of the revision and future periods where Ihe revision affects both current and future
periods.
-20-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legacies
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestrlcted Restricted
funds
funds
2024
2024
Total
2025
2024
Donations and gifts
Grants
68,716
114.601
68,716
166,934
59,530
92,064
59.530
102.910
52,333
10,846
183,317
52.333
235,650
151,594
10,846
162.440
Donations and gifts
Friends donalions
HMRC gift aid
Quaker Care gift
53,496
3,453
11.767
53,496
3,453
11.767
56,169
3,361
56,169
3.361
68,716
68,716
59,530
59.530
Grants
Joseph Rowntree
Charitable Trust
CB & HH Taylor Trust
The Oliver Moreland Trust
AE HaNey Charitable
Trust
R&S Bankcroft Clark
Trust
Nl Prison Service
Black Mountsin Shared
Space
Domiant accounts
Sir James Reckitt Charity
Department for
Communities
Other
55,000
14,000
4.000
55,000
14,000
4,000
55,000
14,000
4,000
55,000
14,000
4.000
8,000
8,000
8,000
8.000
2,000
2,000
19.000
2,000
2,000
14,953
19.000
14.953
808
808
33,333
15,000
8,032
8,032
33,333
15.000
7,636
8,157
7,636
8,157
1,032
(4,107)
(3,075)
114,601
52,333
166,934
92,064
10,846
102,910
21

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from investments
Unrestricted Unrestrlcted
funds
funds
2025
2024
Income from listed investments
Other income
7,090
4,143
7,090
4,148
Other Income
Unrostricted Unrestricted
funds
funds
2025
2024
Net gain on disposal of tangible fixed assets
26,810
Expenditure on charitable activitles
Charitable
activities
2025
Charitable
activities
2024
Direct costs
Quaker connections
Quaker cottage
Teenage project
Frederick Street
51,498
33,794
46,146
52,697
292
26,173
111,465
99,135
Share of support and governance costs (s88 note 7)
Support
189,557
118,717
301.022
217,852
Analysis by fund
Unrestricted funds
Reslricted funds
248,689
52,333
202,899
14.953
301,022
217,852
Included within the Quaker cottage expenses of £33,794 is £15.894 (2024.. £28,243 } of depreciation.
-22-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to activities
2025
2024
Staff costs
Running costs
Governance costs
Charitable activities
Volunleer costs
164.110
13,624
10,056
1,767
85,618
16,084
14,760
2,220
35
189,557
118,717
Analysed between:
Charitable activities
189,557
118.717
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from Ihe
charity during the year.
Employees
The average monthly number of employees during the year was:
2025
Number
2024
Number
Employment costs
2025
2024
W8ges and salaries
Social security costs
Other pension costs
183,652
13,959
5.334
109.434
6.128
202,945
119,206
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
The charity considers its key management personnel includes all persons that have authority and ￿SpOnsIbl11ty
for planning, directing and controlling the activities of the charity- The total compensation paid to key
management was £121.512 (2024.. £117.378).
-23-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Gains and losses on investments
Unrestricted Unrestricted
funds
funds
2025
2024
Gainsl(losses) arising on:
Revaluation of investments
Sale of investments
1,020
2.503
636
636
3,523
11 Taxation
The charity is exempt from taxalion on its activities because all its income is applied for charitable purposes.
12 Tangible fixed assets
Land and
buildings
Fixtures,
fittings &
equipment
Comput8rs
Motor
vehicles
Total
Cost
At 1 April 2024
Disposals
505,200
16,840
19,805
65,898
(55,898)
607,743
{55.898)
At 31 March 2025
505.200
16.840
19,805
10,000
551.845
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
110,344
10,104
13,749
3,091
13,197
2,769
60,898
198,188
15.964
(50.898)
(50,898)
At 31 March 2025
120.448
16.840
15.966
10,000
163,254
Carrying amount
At 31 March 2025
384,752
3,839
388,591
At 31 March 2024
394,856
3.091
6,608
5,000
409,555
-24-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Fixed asset investments
Listed
Unlisted
investments investments
Total
Cos* or valuation
Al 1 April 2024
Additions
Valuation changes
Managemenl charge
Movement in capital account
Disposals
162,505
40,631
(474)
(431)
1.613
{40,403)
12,772
175,277
40,631
(773)
{431)
1,613
(40,403)
(299)
At 31 March 2025
163,441
12,473
175,914
Carrying amount
At 31 March 2025
163,441
12.473
175,914
At 31 March 2024
162,505
12,772
175,277
14 Debtors
2025
2024
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
60,008
7,040
102,058
14,535
67,048
116,593
15 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Other creditors
Accruals and deferred income
1,043
575
3,600
797
4.519
9,181
5,218
14,497
-25-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Restricted funds
The restricted funds of th8 charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
At 1 April
2024
Incoming
resources
Resources
expendad
Transfers At 31 March
2025
Norlhern Ireland Prison Service
Dormant Accounts
Family Group Confrening
19,000
33,333
(19,000)
(33,333)
15.843
15.843
52,333
(52,333)
15,843
15,843
Previous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Northern Ireland Prison Service
Community Foundation Nl
14,953
(4,107)
(14,953)
4,107
4,107
10,846
(14,953)
The charity receives restricted funding for several of its projects as noted above. More details of the purpose of
these funds and activities undertaken are given in the directors, report.
During the year the charity identified thatfunds relating to the Family Group Conferencing should be recognised
as restricted and a transfer from unrestricted funds has been shown to reflect this.
17 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestrided funds by the trustees for specific purposes.
At 1 Aprll
2024
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2025
General funds
Property fund
Friend legacy
326,179
398,413
111,682
217.217
(238,585)
(10.104)
(15,843)
636
289.604
388.309
111.682
836,274
217,217
(248.889)
(15,843)
636
789,595
-26-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
17 Unrestricted funds
(Continued)
Previous year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2024
General funds
Property fund
Friend legacy
359.509
408.717
111.682
155.742
(192,595)
(10,304)
3.523
326.179
398,413
111.682
879,908
155,742
(202,899}
3,523
836,274
The directors had previously designated funds to replace minibuses used for the cottage project. All vehicles
are now hired rather than purchased so the funds have been transferred to the cottage project. Other transfers
are made to support the projects in receipt of restructured funds for general reserves.
18 Analysls of net assets between funds
Unrestricted
funds
2025
Restricted
funds
2025
Totsl
2025
At 31 March 2025:
Tangible assets
Investments
Current assetsl(liabilities)
388,591
175,914
225,090
388,591
175.914
240,933
15,843
789,595
15,843
805.438
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Current assetsl(liabilities)
409,555
175.277
251.442
409.555
175,277
251,442
836,274
836,274
19 Financlal ¢ommitmont$. guarantees and contingent liabilities
There were no financial commitrnents at the year end.
20 Related party transactions
-27-

QUAKER SERVICE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Related party transactions
(Continued)
As a direct subsidiary under the control of Quaker Service, Quaker Care Lld is considered to be a relaled party
of the company.
During the year Quaker Care Lld donated by way of gift aid its profitfor the year ended 31 March 2025, £11.767
(2024= £1,032).
At 31 March 2025 the amount due to the Company from Quaker Care Ltd was £59.506 {2024: £102.056)
21 Cash generated from operatlons
2025
2024
Deficit for the year
(30,836)
(47,741)
Adjustments for..
Investment income recognised in statement of financial activities
Gain on disposal of tangible fixed assets
Gain on disposal of investments
Fair value gains and losses on investments
Depreciation and impaimient of tangible fixed assets
{7,090)
(26,810)
{636)
{409)
15,964
(4,148)
(2,503)
(1,020)
28,243
Movements in working capital:
Decreasel(increasel in debtors
{DecreaseKincrease in creditors
49,545
(9,279)
(21,098)
2,967
Cash absorbed by operations
(9,551)
(45,300)
22 Analysls of changes in net funds
The charity had no material debt during the year.
23 Legal status of the charity
The Charity is a company limited by guarantee and does not have a share Capitsl. It is govemed by a
Memorandum & Artides of Association and the liability of each member is limited to an amount not exceeding
£1.
-28-