Company Registration Number.. N1618532
Charity Number: NIOO132
Friends of VisPa
IA company limited by guarantee. not having a share capilall
Annual Report and Unaudited Financial Statements
for the financial year ended 31 May 2024

Friends of VisPa
IA company limited by guarantee, not having a sharè capFtall
CONTENTS
Page
Reference and Administrative Information
Trustees. Annual Report
Statement of Trustees. Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-12

Friends of VisPa
IA company Iimiied by gliarantee. noi having a share capital)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Colin k+ayburn
Vvilliam McDov/ell
Emma McAllisler IResigp.ed 21 August 20231
Charlty Number in Northein Ireland
NIOC732
Company Registratlon Number
N1618532
Registered Office and Prlncipal Address
71 Parkfield Road
Ahoghill
Co. Antrim
BT42 ILY
lorthern Ireland
Indepeiident Examiner
MG accountants
IPortado¥¥n I
25-27 Carleton Street
Port3do¥'in
Co Armagh
BT62 3EP
Northem Ireland
Pilncipal 8ankers
Bank of Ireland
1 DDne9all Square
BelFast
Co. Anlrim
BTI 5LR
United Kingdom

Friends of VisPa
IA knompany limited by guarantee, not having a shaTe capital)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 May 2024
The truslees present their Trustees, Annbral Report. ¢ort)Ining tbe Dire-lors. Report and Trustees, Report, and the
unaudited financial statements for U)e financial year ended 31 May 2024
The financial slalernpnts are prepared In acco.dance witr, the Companies A# 2006, FRS 102 "The Financial
Fkeporting Standard applicable In the UK and Repub11c of Ireland ano Accounbng and Reporting by Charit'es
Statement of Recommended Practice applicable to charities preparing thetr financial statements In a¢¢ordance with
the Financial Reporbng Standard applicable in the UK and Republic of Ireland IFRS 102)
The Trustees, Report contsins the informatson required to be provided In the Trustees. Annual Report under the
Statement of Reccmmended Practice ISORPI gtjidelines. Thè) triislees ol the company are also charity trustees for
the pJrpose of chanty la%'i and under the company's consbtuton are knoY/n as member5 of the board ol trustees.
In this report the triislees of Friends of VisPa present a summary of rts purpose. goijernance, acts'vilies. achievements
and finances lor the financial year 31 ￿laY 2024.
The principal activity of the charity is lo provide financial. materi81 and spirtual assistance to oiphans and Children in
need In Western Kenya through cnild sponsorship shool building clean water (tkncess and Christan literature.
The charity is 8 registered charity 8nd hertrce +he reptsf.Tr and results ale PfeseTTted a form vthTch complies w.,th the
reqliirerrients of the Companies Act 2006 and. althougk. no: Dbliged 10 comFly Yiith the Statement of Recommended
.tice apc)Iicable in the UK and Republic of Ifela?d FRS 102, the organisation has implernenled its
recoirmendations where relevant in these financial statements.
Princlpal Activity
The principal acliv5ty of the charity Is to provide financial. material and spithal assistance to orphans and children in
need in Western Kenya through Child sponsorship. shool building. clean water access and Christian liter8ture
Flnanclal Review
The results fo.. the financial financial yeaf are set out on page 9 and ad¢Jibonal notes are provided shoviing Income
and exper.diture in greater detail
Financlal Results
At the end of the financial year the charity has assets of £33 387 12023 £69.598) and Iiabilits'es of £1,390 12023
£1.3201 The nel assets of the chanty have decreased by £136.2811-
Trustees
The trustees who served throughout the financial year. except as noted, viere as follovis
Colin Hayburn
William McDowell
Emma M-Alliste.' IRe%gned 21 August 2023)
Compliance wilh Sector-wlde Leglslatlon and Standards
The charity engages pro-actively Yiill legpslation. 5tanddTds and codes whiknh arè developed for ihe sector Friends of
VisPa subscribes to and Is compliant Nvilh ihe foll¢ywing'
The Companies Act 2006
The Ch anties SORP IFRS 1021
Approved by the Board of TfU5tees on 24 February 2025 and signed on it5 behalf by:
Colin Hayburn
Dlreclor

Friends of VisPa
IA companrf Iimile(I by gtjaraniee. not having a share capiiall
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 Nlay 2024
The trJstees who are also directors of Friends of Vispa for Ine purposes cl company law. are responsible lor
preparing the financial statements In accordance with applicable lal'i an¢ ."egulations
Company lavi requires the trustees as the directors to prepare fin.ancial statemen+s for each financial year Under that
layi the t,'ust2es have elected to prepare the financial slalptp.enls In accordancp viith United Kingdom Generally
Accepted Ac¢ounling Practice Iunited Kingdorn Accounting Stap,dards and applicable lalvl including FRS 102 'The
Financial Reporknng Standard applicable In the Ui< and Repub11c of Ireland" Set*on 1A Ismall Enlitiesl Under
company lavi the Iruslees MJI st r,ol apprL)ve the financia5 statements onless they are satlsfied that they give a true and
fair view ol the stale al affairs ol the company and of tre surplus or deficit of the company for that period
In preparing these financial slatemenls. the trustees are required to
select suitable accounting policies and apply them corsislenJy
make iudgemer.ts and estimates that are reasonable aryd prudent,
state ivhelher tne financial statements have been prepared IP acccrdance I'iith the relevant f.'nancial reportng
fra.ryie*iork. Identify those standards. and note the effect and the reasons lor any material departure from those
standards and
preFare the financial 51alernents on the going concern basis unless il Is inappropnate to Pfesume that the charity
will continue In operatlon
The Iruslees confirm that they have complied %vith the above requirements In pieparing the financial slalemenls
The truptees are responsible for keeping 3deoua'.e 3c¢ounbng records ;hat are sulf1cient to shGW and explain the
Charity's transactions and disclose with reasonable accuracy al ani Thme the financial posithon uf the char￿ty and
enable them to ensure that the financial statemtsnts comply <4ith thts Compan1es Act 2006 They are also respon51ble
for safe Juaraing the 35sels of the charity and hence lor takjng reasonable Steps for the prevention and detection of
Irau" ar.-d other Irregularities
Approved by the Board of Trustee5 on 24 February 2025 and signed on its behalf by..
Colin Hayburn
Director

Friends of VisPa
IA company limjted by guarantee. nc>t having a sh3re capital?
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF FRIENDS OF VISPA
We have examined Ihe financial statemen'LS of the charity lor the financial year ended 31 May 2024, which comprise
the Slalemeni ol Financial Activities lincorporatsng an Income and Expendiltire Account). the Balance Sheet and the
related notes.
This report Is made solely to the charity's members as a body, .'n accordaice vjith Chapter 3 of Part 16 of the
Companies Act 2006. Our vio,"k has been undertaken so tnat Ive might compile the financial statements that we have
been engaged lo cornpile, report lo Ib.e Board o! Trustees that vie have done so. and state thtrse matters that we have
agreed to stale lo them in Ihis report and 'or no other purpose. To the ftJlles1 extent permitted by law. vie do not
accept or assume responsibility to anyone othei than the charity aftd the charity's members. as a body, for our ViDrk.
or for this report
Respe¢tlve responslblllties of trustees and examlner
The charity's trustees (who are also the directors of the compaiy ior the purposes of company lawl are responsible
for the preparation of the financial statements in a￿ordanCe with fequiren7enls of the Companies Act 2006 The
charity's trustees consider that an audit is not reqDired fof this financial year under Chaptar 3 of Part 16 of the
Companies Act 2006 and that an Inoependent examination Is reqLJired
It Is our rasponsibility:o".
examine the financial statements undor sectr'on 65 of +he Charibes Act..
follow the procedures lai4 down by the gener￿ Direc'iions given by the Charity Commission for Northern Ireland
under section 65j9llbl of the Charities Act. and
stale ivhelher parbcular matters have come to OLir attentson.
Bas15 of Independent examlner's report
Wle have exainined your charity financial statements as requi".ed under section 65 of the Charities Act and our
examination was carried out in a¢cofdanGe with the general Directions given by the Chai ity Conimissitsn for Northern
Ireland under section 6519iibl of the Chanlies Act. An examinat*on includes a revieyi of the accounty'ng records kept
by the charity and a comparison of the financial statements presented ivith those records It also includes
consideration of any unusual items or th%losures In the financial statements and seeking explaD.ations from the
trustees concerning any sueh matters The Procedures undertaken do not provide all the evidence that would be
required In an audit and consequendy no opinion is gi'ien as to i'ihethe,- the accounts present a 'true and fair. view
and the report is limited lo those matters set out In the statement below.
In connectron with our examinabon. no matter has come to our a+tentson which gives us cause to believe that In, any
mslefial respect"
accounting records were not kept In accordance with Sèd50n 386 of tt)e Companies Act 2006
the financial statements do not akncord with those a¢¢obintrng records
the financial statements have not been prepared ift acGordaryce with the accounting requirements of se￿On 396 of
the Companies Act 2006 gnd viith the rnelhods and principles Of the Statement of Recommended Practice
applicable to charib'es preparing their accounts in accordance viilh the Financ4al Reportt"ng Standard applicable in
the UK and Republic of Ireland IFRS1021
there Is furt.her information needed for a proper understanding tsf the accounts to be reached.
Indepeiident examlner's statement
We have no concerns and have cone across no other matters In ¢onneGbon with the examination to which aitenaon
snould be drawn in this report In order to enable a proper understsnding of the financial statements to be reached.
ACCOUNTANTS
IPORTADOWNI
25-27 Carlelon Street
Portadown
Co Armagh
BT62 3EP
Northem Ireland
Date.. 24 February 2025

Friends of VisPa
IA company limited by guarantee. not having a Share capital)
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an Income an¢J Expenditufe Accountl
for the financial year ended 31 May 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total Unrestricted Restricted
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Notes
Income
Donations and legacies
Charitable activities
Other Income
2,400
67,598
1,320
142.743
145,143
67.598
1.320
26 600
57 766
1 080
169 153
195 753
57 76e
1.080
Total income
71.318
142.743
214,061
85 448
169,153
254 599
Expenditure
Charitable activities
Other expenditure
30,813
2.429
217.100
247,913
2,429
30 532
2 551
199.578
230 210
2551
Total Expenditure
33.242
217.100
250.342
33 083
199678
232 761
Nel incomellexpendlturel
38,076
174,357)
136,2811
52.363
130.5251
21 838
Transfers beNveen funds
174,3S71
74.3S7
130 5251
30,525
Net mooement In funds for
the flnanclal year
136,2811
136,2811
21,838
21,838
Reconclllation of funds..
Total funds beginning of the
year
10
68.278
68,278
46,440
46,440
Total funds at the end of
the year
31.997
31,997
68,278
68.278
Th& Stratemeni of Financial Acbvities Includes all gains and losses recognised In the ftnanci31 year.
All Income and expe￿dIt￿re relate ID contrntsing acbvitres.
The notes on pages 9 to 12 forrp. part of the finanual stalemer,rs

Friends of VisPa
IA company Itmited by guarantee. nol having a share capital)
Company Number. N1618532
BALANCE SHEET
as at 31 N,18/ 2024
2024
2023
Notes
Current Assets
Debtors
Cash at bank and In hand
10.663
22.724
10.761
58.837
33,387
69,598
Cfedltors: Amount5 falling due withln one year
11,3901
11,3201
Net Current Assets
31,997
68,278
Total Assets less Current Llabllltles
31,997
68.278
Funds
General fund lunrestrictedl
31,997
68.278
Total fvnds
10
31,997
68,278
These fjnancial statements have been prepared in accordance viith the special provisions relating to small companies
viilhin Part 15 of the Companies Act 2006
For the financial year ended 31 May 2024 the charity was entslled to eKemptson from audit under section 477 of th
Companies Act 2006, and no notice has trjeen deposited under sects'on 476.
The ttU5tees confirm that the members have not required the company lo obtain an au(Jit of its financial statements for
the financial year in questson in accordance Yiith seth.on 476 of the Companies .4ct 2006.
The trustee5 acknowlodge their responstJ'lib"es for ensuring that ￿e charity keeps accounty.ng records which comply
with secbon 386 and for preparing financial statements which give 3 true and fair view of the state ol affairs cl the
ctr,arity as at the end of the financial year and of its profit and loss for the financial year in accordance with the
reqLiirements of seGtsons 394 and 395 and vihich oiherwise -
-Otnply Yiith the requirements of the Companies Act 200e
relalng to financial statements, so far as applicable to the charity.
The financial statements have been prepared in accordance Y/ith the provisions applicable to companies subject to
the small companies. ,'egime and In accordance b'rith rRS 102 'The Financial Reprjrbng Standard applicable In the UK
and R.publi¢ of Irelap.d" a¢plyin9 Section 1 A of tr,al Standard
Approved by the Board of Trustees and authorlsed for Issue on 24 Febwary 2025 and slgned on Its behalf by
Colin Hayburn
Director
The notes on pages 9 to 12 forrn part of the financial $fatew4ents

Friends of VisPa
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2024
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, Ballymena. Co. Anirim, BT42 1 LY. Northern Ireland which is also
the principal place of business of the company The financial slatemenls have been presented in Pound (£1
which is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are Considered
malersal in relation lo the charity's financial staternenls.
Basis of preparation
The financial slalements have been prepared on the going concem basis under the historical cost convention,
modified to include certain items at fair value. The finanual stal8ments have been prepared in accordance
with the Slalemenl of Recommended Practice ISORP) "Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
FRS 102. applw'ng Section 1A of that Standard.
A5 permitted by the Companies Act 2006. the charity has varied the standard formats in that act for th&
Statement of Financial Aclivities and the Balance Sheet. Departures from the standard formats are to comply
with the requiremenls of the Charities SORP and are in Complian￿ with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial slalements of the charity for the financial year 31 May 2024 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 RepDrting Standard
applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Fund accountlng
The following are the categories of funds maintained-.
Restrlcted funds
Reslricled funds ￿present income received which can only be used for particular purposes, as specified by
the donors. Such purposes are bwthin the overall objectives of Ihe charity.
Income
Income is recognised by indusioTr in the Slalement of Financial Activities only when the charity is legally
entitled to the income, perf0mlan￿ conditions attached lo the item{s} of income have been mel. the amounts
involved can be measured with sufficient reliability and it is probable that the income will be received by the
oharity.
Expenditure
Expenditure is analysed between cosls of charrl8ble activities and raising fvnds. The costs of each activity are
separately accumulated and disdosed, and anatysed according to their major comFX)nents. Expenditure is
recognised when a legal or constnjclive obligation exists as a result of a past event. 8 transfer of economic
benefits is required in settlement and the amount of the obligation can be reliably measured.
Debtors
Debtors are recognised al the arnount outstanding lowards project costs at the year end.
Cash at bank and in hand
Cash at bank and in hand comprises cash on dep)sit al banks requiring less than Ihree months notice of
withdrawal.
Taxation
No current or defeThed taxation arises as the tharity has been granted charitable exemption.

continued
Friends of VisPa
{A company limil¢d by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2024
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2024
2023
Donations
2.400
142,743
145,143
195,753
CHARITABLE ACTIVITIES
Unrestrlcted Restrictèd
Funds
Funds
2024
2023
Grants from governments and other ¢Owfunders:
Gift
Income for Travel Costs
29,571
38,027
29,571
38,027
32,975
24,791
67,598
67.598
57.766
OTHER INCOME
Unrestrlcted Rostrlcted
Funds
Funds
2024
2023
Other income
1,320
1,320
1,080
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2024
2023
Project Costs
247,913
247,913
230,210
OTHER EXPENDITURE
Dlrect
Costs
Other
Costs
Support
Costs
2024
2023
Administrative Expenses
2.429
2,429
2,551
SUPPORT COSTS
Charitable
Actlvltles
2024
2023
Donations
Travel Expenses
217.100
30,813
217,100
30,813
199,678
30,532
247,913
247,913
230,210
ANALYSIS OF SUPPORT COSTS
2024
2023
Donations
Travel Expenses
217,100
30.813
199,678
30,532
247,913
230,210
10

continued
Friends of VisPa
IA company limited by guarantee. not having a sharè capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2024
NET INCOME
2024
2023
Net In¢ome Is stated after chargingllcrediting):
Independent Examine¢s remuneration-
indep2ndenl examination ServI￿S
1,390
1,320
DEBTORS
2024
2023
Other debtors
10.663
10,761
10.663
10,761
CREDITORS
Amounts falling due within one year
2024
2023
Accruals and deferred income
1.390
1,320
RESERVES
2024
2023
At the beginning of the year
(Deficilysurplus for the financial year
68,278
{36.2811
46,440
21.838
Al the end ol the year
31.997
68,278
10.
FUNDS
10,1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted
Funds
Total
Funds
At 1 June 2022
Movement during the financial year
46,440
21,838
46,440
21,838
Al 31 May 2023
Movement during the finanual year
68,278
136,2811
68,278
{36,2811
At 31 May 2024
31,997
31,997
10.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 June
2023
Income Expenditure
Transfers
between
funds
Balance
31 May
2024
Reslricled Funds
Unrèstrictad funds
Unreslricled Funds
142.743
217.100
74.357
68,278
71.318
33,242
174,3571
31,997
Total funds
68,278
214.061
250,342
31,997
11

conts'nued
Friends of VisPa
IA company limit9d by guarantee. not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2024
10.3 ANALYSIS OF NET ASSETS BY FUND
Current
assets
Current
Ilabllities
Total
Restrict6d funds
Unrestricted general funds
33,387
(1,390)
31.997
33,387
{1,390)
31,997
11.
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 contribute to the assets of the company in the evenl of ils being
wound up while they are members, or within one year thereafter. for thè payment of the debts and liabilities ol
the company contracted before they ceased to be members. and the costs, charges and expenses of winding
UP, and for the adjustment of th8 rights ofthe contributors among themselves, such amount as may be required,
not exceeding £1.
12.
POST-BALANCE SHEET EVENTS
There have been no &gnificant events affecting the Charity since the financial year-end.