Company Registration Number: N1618532
Charlty Number: N100132
Friends of VisPa
{A Company Ilmlt&d by guarantee. not having a share capital)
Annual Report and Unaudited Financial Statements
for the financial year ended 31 May 2023

Friends of VisPa
IA company limtted by guarantee. not having a Share ¢apttall
CONTENTS
Page
Reference and Administrative Information
Trustees, Annual Report
Statement of Trustees. Responsibilities
Independent Examinerfs Report
statement of Financial Activities
Balance Sheet
Notes to Ihe Financial Statements
9-12

Friends of VisPa
IA company limited by guarant¢*. not having a share capital)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Colin Haybum
William McDowell
Emma McAJlister {resigned 21-08-20231
Charity Number in Northern Ireland
N100132
Company Registratlon Number
N1618532
Reglstered Office and Principal Address
71 Parkfield Road
Ahoghill
Ballymena
Co. Anlrim
BT42 1LY
Northem Ireland
Independent Examlnèr
MG accountants
(Portadownl
25-27 Cadeton Street
Portadown
Co. Arm8gh
BT62 3EP
Northem I￿land
Principal Bankers
B8nk of Ireland
1 Donegall Square
Belfast
Co. Anlrim
BT15LR
United lfjngdom

Friends of VisPa
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 May 2023
The financial slatements are prepared in aC£oth[￿ wqth the Companies Ad 21th. FRS 102 Tr FawK4al Reportt
Standanl applÉcatAe in the UK aThl Re￿bI￿ of Ireknrt ￿ ACC1￿MI￿g and Reporbn9 by Charfties.. Statement of
Recommended Praclice apF4uble to thariies prewing tr*ir finaniial 5taternents in a(x?ydan￿ wilh the F￿anCial
ReP￿ting Standard appfThble in the UK of I￿land (FRS I￿).
The Tnjslees. Report C¥￿ informth re4W¥Ed to be in the Tnth. Aimual Retth under the
statement of Recommended P￿ClIce (SORP) ￿IdelIne% The tr￿teeS of the u)nw8ny are a￿0 tharrty tnjstees *>rthe
and finantss for the fina￿}81 Ye￿ 31 May 2023.
The principal actmty of the clorfty is to prtrdth fin¥Kaal. and assistan￿ to 0￿h8n8 and thildren in
need in KÈstem Kenya thr￿ thld swjnsorslip. shod buikling. ckn waeT ￿ aNI christi￿ literature.
rewirements of the Companies 21)A and. not obliged to t(¥n￿ wth the Statern￿ of Rec¥)mmended
Pra¢tHx appli(zbk in UK and Rewbffic of Irel* FRS 102. the rym5a11￿ has ts ￿>3MMenda110ns
where relevant in these financ4al statemerrt
Financial Review
Financial Results
At Ihe end of Ihe fuwncial year the (*artiy has assets of £69.598 12ff22 . £47.520) aKI Ilablllies of £1.320 12022 .
£1,080). The net assets of the tharty have irMyease(I by £21.838.
Trusle¢s
Coln Haybum
WI￿aM mCD￿ell
Ernma McAIUster {r¢slW 2141&2023)
Compliance with sector.wide Legislation and StsndaYd&
VisPa subsryibes to and is corn￿13￿t with fl￿o￿l￿j.
The Com￿leS Ad 2C(
The Ch*￿eS SORP (FRS 1￿
Approved by the Boanl of TryBIE¢s on
£1*4 ￿. and signed on its behalfby:
Colin Hayburn
Dlrector

Friends of VisPa
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the finaiKial yw en(kd 31 May 2023
The tnjstees. 74tsJ are aso dKeclrws (rfFiieThJs ofV￿Pa kn the FXNFose5 of comFwny IVK, ave Tewuns*le for preparirvj
Company Iw requires tt* In￿ as the thectm to prepwE statemeFts for eath finarKaal year. Under that
law the I￿￿teeS have eleded to Ihe fmanrial stat￿1￿ in acc*Tdarte with Unrted lfjrffJdom Generally
Financial Rewrttry Standard appkaile in the UK aThl Repuwtcof FtelaThf Setkn 1A (Small Enlities}. Under crryany
3tandartls: 8ThJ
11 wtinue in or*Rtion.
The InJ5l￿S a￿ reSp￿￿1b{e for keeping ade(pate ￿0￿n11n9 fecords that suffK4ent to show arKJ Expl&n the
them lo ensu￿ that the fffWC3al slatem￿lS wth. Try a￿ aso for Safe￿rthng the assets of the
Approved lry Ihe Board of T￿￿te2$ on
&IF and 8ity*d M Its behif trrf:
£,
Colin Haylyum
Dire¢tor

Friends of VisPa
IA company limited by guarantee, not having a share capltall
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF FRIENDS OF VISPA
We have examined the financial statements of the charity for the financi21 year ended 31 May 2023, which comprise
the Statement of Financial Activities (incorporating an Income and Expendilure Acix)untl, the Balance Sheet and the
related notes.
This report is made solely to the charity's members. as a body. in accordance with Chapter 3 of Part 16 of the Companies
Act 2006. Our work has been undertaken so that we might compile the financial statements that we have been engaged
to compile, report to the Board of Trustees that we have done so. and state those matters that we have agreed to stale
lo them in Ihis report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charity and the charity's members. as a body. for our work, or for this report.
Respective responsibilities of trustees and examiner
The charity's Iruslees (who are also the directors of the company for the purposes of company lawl are responsible for
the preparation of the financial statements in accordan￿ with the requirements of the Companies Act 2006. The
charity's Iruslees consider that an aLtdil is not required for this financial year under Chapter 3 of Part 16 of the Companies
Act 2006 and that an independent examination is required.
11 is our responsibility lo..
examine the financial slalements under section 65 of the Charities Act..
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 6519llbl of the Charities Act,. and
slate whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial statements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Dirgctions given by the Charity Commission for Northern
Ireland under section 65{9llbl of the Charities Act. An examination includes a review of the accounting records kept by
the charity and a comparison of the financial statements presented with those recordg. It also includes consideration of
any unusual items or disclosures in the financial statements and seeking explanations from the Iruslees concerning any
such mallers. The procedures undertaken do not provide all the evidence that would be required in an audit and
consequently no opinion 15 given as to whether the accounts preseril a 'lrue and fair. view and the report is limited to
those matters s8t out in the slalement below.
In connection with our examination. no matter has (xjme to our attents'on which gives us cause to believe that in, any
material respect..
accounting records were not kept in accordance with section 386 of the Companies Act 2006
the financial slalements do not accord with those accounb'ng records
the financial slalements have not been prepared in accordance with the accounting requirements of section 396 of
the Companies Act 2006 and with the methods and principles of the Stalemont of Recommended Practice applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS1021
there is further information needed for a proper understanding of the accounts lo be reached.
Independent examiner's statement
We have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order lo enable a proper understanding of the financial statements lo be rea¢hed.
li I l eLLdoLbLtLkès
MG
'CCOUNTANTS
IPOR
ADOWNI
25-27 Carteton Street
Portadown
Co. Armagh
BT62 3EP
Northem Ireland

Friends of VisPa
IA company limited by guarant8•. not having a share ¢apitall
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporatlng an Income and Expenditure Account)
for the financial year ended 31 May 2023
Unrestricted Restricted
Funds
Funds
2023
2023
Total Unrestricted Reslricled
Funds
Funds
Funds
2023
2022
2022
Total
Funds
2022
Notes
Income
Donations and legacies
Charitable activities
Other income
26.600
57.766
1,080
169,153
195.753
57,766
1.080
14.500
28,957
1,680
139.974
154,474
28,957
1,680
Total income
85.446
169,153
254,599
45,137
139.974
185,111
Expenditure
Charitable activ￿lieS
Other expenditure
30,532
2.551
199.678
230.210
2.551
152,135
152,135
2.002
2.002
Total Expenditure
33.083
199,678
232,761
2.002
152,135
154,137
Net incomel{expenditurel
52,363
130.5251
21.838
43,135
{12.1611
30.974
Transfers between funds
130.5251
30,525
{12,161)
12,161
Net movement In funds for
the financial year
21,838
21,838
30,974
30.974
Reconclliation of funds:
Total funds beginning of the
year
46.440
15,466
15.466
Total funds at the end of
the year
68,278
68,278
46,440
46,440
The Slalement of Financial Activities includes all gains and losses recognised in the financial year.
All income and expenditure relate to contsnuing activities.
The notes on pages 9 to 12 form part of the finanual statements

Friends of VisPa
Company Number. N1818S32
BALANCE SHEET
as at 31 May 2023
2023
Current Assets
10.761
Cash al bank and in hand
17,383
30.137
69,598
47,520
Creditor4". knounts falling due within one year
11.320)
(1,080)
T¢)lal Assets less CuTrent LS•Hiti05
Funds
General fund (wrestrvAerf)
Tolal fvnds
within Part 15 of the Corn￿les Ad 21YX.
Fur the firHTKaal year ended 31 )Aay 2023 tr* (*wity 7K5 enl*Jed to eX￿r￿￿On from autht under secfion 4T1 of Ihe
The trustees aC*n¢x￿edge Iheir Kesponsibililies enswing that the thwity keeps a0￿n11ng recorrls ￿1￿} cofflpty
with sedion 386 and for preparing financaat ststemerts whicti gvie a and fw'rview ofthe stale ofaffairs ofthe chwity
as at the end ofts fironoal year and of its profft and ffff Ihe finartial year in atcordarnx hilh Ihe reqU1￿ments of
stalen￿118. so far as applt(xble to the ¢h*ty.
The finanaal statements have been prepargj in aC￿>[danCe whh tr* [Kovis￿$ ap￿kOble kn ￿mpanieS subpLI to Ihe
small companies. regime and in acc4)rdance with FRS 102 Tr Fmancial Rewling st￿Id2rd applicable in the UK aThJ
Rewblc of Irelan(r. apptying SedKJn 1A of Ihat standard.
Approveil by the Boanl of Truslees and autt#)rlsed for Issu¢ on
behaK by
and $lgned on Its
Colin Haybum
DireetDr

Friends of VisPa
{A company lirnited by guarantee, not having a shar• capitsll
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2023
GENERAL INFORMATION
Friends of VisPa is a company limited by guarantee incorporated in Northem Ireland. The registered office of
the company is 71 Parkfield Road. Ahoghill. B211ymena. Co. Antrim. BT42 1 LY, Northern Ireland which is also
the principal place of business of the company The financial statements have been presented in Pound (£1
which 15 also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consisten￿Y in dealing with items which are considered
material in relation to the charity's financial statements.
Basis of preparatlon
The financial slalements have been prepared on the going concem basis under the historical cost convention,
modified to include certain items al fair value. The financial statements have been prepared in accordance wrth
the Statement of Recommended Practice {SORP) "Accounting and Reporting by Charities preparing their
accoLints in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS
102" applying Section 1A of that Standard.
As pemitted by the Companies Acl 2006, the charity has varied the standard fomiats in that act for the
Slalemenl of Financial Activities and the Balance Sheet. Departures from the standard fomiats are lo comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The fi'nancial statements of the charity for the financial year 31 May 2023 have been prepared on the going
concern basis and in accordance with the Slalement of Recommended Practice ISORPI "Accounting and
Reporting by Charities preparing their accounts in accordance with the Financial Reporttng Standard applicable
in the UK and Republic of Ireland FRS 102. applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained..
Restricted funds
Reslricled funds represent income received which can only be used for particular purposes. as specified by the
donors. Such purposes are within the overall objectives of the charity.
Income
Income is recognised by inclusion in the Statement of Financial Actimtses only when the charity is legally enlilled
lo the income, performance ¢ondilions attached to the itemlsl of income have beèn mel, the amounts involved
can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each 8Ctivity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic
benefits is required in settlement and the amount of the obligation can be reliably measured.
Debtors
Debtors are recognised at Ihe amount outstanding towards project costs at the year end.
Cash at bank and in hand
Cash al bank and in hand comprises cash on dep￿11 at banks requiring ￿sS than three months notice of
withdrawal.
Taxatlon
No current or deferred taxation arises as the charity has been granted charitable exemption.

Friends of VisPa
IA company limited by guarantt•, not having a Share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 May 2023
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2023
2022
Don81ions
26.600
169,153
195,753
154.474
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2023
2022
Grants from governments and other co4unders:
Gift Aid
Income for Tfavel Costs
32,975
24,791
32,975
24.791
23,507
5,450
57.766
57.766
28,957
OTHER INCOME
Unrestricted Restricted
Funds
Funds
2023
2022
Other income
1.080
1,080
1,680
EXPENDITURE
CHARITABLE ACTIVITIES
Diréct
Costs
Other
Costs
Support
Costs
2023
2022
Project Costs
230,210
230,210
152,135
OTHER EXPENDITURE
Direct
Costs
Other
Costs
Support
Costs
2023
2022
Administrative Expensès
2.551
2.551
2,002
SUPPORT COSTS
Charitable
Activities
2023
2022
Donations
Travel Expenses
199,678
30,532
199,678
30,532
152,135
230,210
230,210
152,135
NET INCOME
2023
2022
Net Income is stated after chargingllcreditingl:
Independent Examiner's remuneration-
independent examination services
1,320
1,038
10

Friends of VisPa
IA company limited by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continLted
for the financial year ended 31 May 2023
DEBTORS
2023
2022
other debtors
10,761
17,383
10,761
17,383
CREDITORS
Amounts falllng due wlthin one yéar
2023
2022
Accruals and deferred income
1.320
1.080
RESERVES
2023
2022
At the beginning of the year
Surplus for the financial year
46.440
21,838
15,466
30,974
Al the end of the year
68,278
46.440
FUNDS
RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted
Funds
Total
Funds
At 1 June 2021
Movement during the financial year
15,466
30.974
15,466
30,974
At 31 May 2022
Movement during the financial year
46,440
21,838
46.440
21,838
Al 31 May 2023
68.278
68,278
ANALYSIS OF MOVEMENTS ON FUNDS
Balan¢¢
1 June
2022
Income Expenditure
Transfers
between
funds
Balance
31 May
2023
Restricted Fun(Js
169.153
199.678
30,525
Unrestricted Funds
46,440
85,446
33.083
130,5251
68.278
Total funds
46.440
254,599
232.761
68,278
ANALYSIS OF NET ASSETS BY FUND
Current
assets
Current
liabilities
Total
Restticled Injst ftjnds
Unrestricted general funds
69,598
{1,3201
68278
69.598
{1,3201
68,278
11

Friends of VisPa
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 May 2023
10.
STATUS
The charity is limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contributè to the assets of the company in the event of its being
wound up while they are members. or within one year thereafter, for the payment of the debts and liabilities of
the company contracted before they ceased lo be members. and the costs, charges and expenses of winding
up. and for the adjustment of lh8 rights of the contributors among themselves, such amount as may be required,
not exceeding £1.
11.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
12