Company Registration No, N1604557 (Northern Ireland)
'JCCI8A¥7*
1410912023
COMPMIES HOUSE
JM
#10
Friends Forever Europe
(A cornpany limited by guarantec and not having a share capital)
Directors, Report and Unaudited Financial Statements
For the Year ended 31 December 2022
CCNI Reference NIC 103419

FRIENDS FOREVER EUROPE
COMPANY INFORMATtON
DirectOTS
Mr Stephen Martineau
Mr Paul Cain
Mr Joshua Hall
Ms Jessica Maye
Secretary Mr Stephen Martineau
Company number
N1604557
CCNI Charity number
NIC 103419
Registered Office
8 Circular Road
Colernine
Co Londonderry
Northcrn Ircland
BT52 IPS
Accountants
Infot&x Ltd
River Housc Business Centre
3 C&8tle Lane
Col¢rain¢
BT513DR
Business Address
10 Cornmill Quay
Annalong
County Down
Northern freland
BT34 4QG
Bankers
Bank of Ireland
Belfast City Branch
4-8 High Str¢¢t
Belfast
Northern Ireland
BTI 2BA

FR￿NDs FOREVER EUROPE
CONTENTS
Pag¢
Directors. report
Accountsnts, report
Statement of fmancial activities
Balance Sheet
Notes to the financial statements
9-13

DIRECTORS, REPORT FOR THE Y&4R ENDED 31 December 2022
The (who are also the truslees of the charitsbk company) prasent their report and financial statements for the year
ended 31 December 2022. The financial statcments have been pr• in aC￿[danLy with the SORP (FRS102) and the
requiTevnents of the Compantes, Act 21J)6 as applicable to comparnes subj'ect to srnall companies regime. The disclosure
requiren]ents of stttion IA of FRS 102 have been applieJJ other than wh¢r¢ tidditional disclosure is rwuired to show a true
and fair view.
Principal Activities
Friends Folcver Ewop¢'s principle Purpose is ￿ promole crossll¢ommunity WOTk through youth focused programming.
Through voluntew service projects and inte￿8]Ve COTnmunic8tion and collaboration activities. Friends Forever inspiTeS a
new generation of youth leader5 to be confident and eMp)we￿I amb&8sadors for peace in their own famili¢s. schools and
communities. Youth participants and adult educator5 from all over Northern Ireland are the direct beneficiaries of Friends
Forevevs work. Sccondary bcncfits ar¢ afforded to the fami'lies of the youth participants, the NGOS that Friends Forever
pathcrs witl4 and the communities that they serve, both because of our Work to cut down on s￿tarIan behaviour but also
beCa￿e of our pro8rammthc emphasis on servirTrb&sed learning and professional development to make our particip￿¢$
more prepar￿ to enter the WOTkfor¢e (public ykin& confidence, professional d￿orUM etc,)
Friends ForeVer￿￿OF¢ has been offerin8 progran￿ to Northern Ireland since 1986 from our USA based charity and has
workd with numero￿ youth organititions in that time.
The public will benefit from this organization in there will Ix a more pea￿￿ society. There are no privale benefits accnKd
in this mission or pot¢ntial harrn from the purposes
OrgAnlsatlon Structure
The committee consists of 4 directors who adnJiThister the charity and meet regularly. The Committ￿ are responsible
for the strategic direction and policy of the organisation.
Committee members are from a variety of professional backgrounds relevant to the work of the charity. The
Committee as & whole was approved by the AGM ond continues to monitor its membership.
Dlre¢to
The following dir￿￿ have held office duriDg the year end￿ 31 De¢ernber 2022
Mr Stephen Martiiieau
Mr Paul Cain
Mr Joshua Hall
Ms Jessica Maye
Results
Th¢ results for the year ar¢ s¢t out on page 7
Totsl in￿ming resourccs for thc year were £211063.95 (2020- £28319.26), of which £37532.71 w&8 8enera*d from fees
and £173531.24 received from donations. £172339.34 of which from Friends Forever USA and £1191.90 from
mk8cel1an￿us.
Totsl resouw ¢xpcnded were £62756.26 (2020- £82398.40) of which £0 w&s expended on wages. The company retsmied
a surplus in resources for the year of £148307.69 {2020- £) 65920.86). At 30 December 2022 the totsl fimds of the charity
amounted to £521399.40 (2021- £373091.71), of which £91K)O.(hS is unrestricted

Frfends Forever Europe
DItIECTORS' REPORT FOR THE YEAR ENDED 30 DECEMBER 2022 (CONTIN￿)
Reserves poliey
The conunittee consider it prudent lo hold monies in reserve in the event that unforeseen circumstances should lead to
financial difficulties which might put the fvture of its employment cap￿lty. users, well-being and general charity
work in jeopardy.
Risk managtmeDt
The committee are aware of the major risks W which the organisation is exposed. Where appropriale. SYSten￿ or
procedures have been established to mitigate thc risks thc charity faces. Internal control risks are minimised through
the procedures for authorisation of all transactions and projects. Procedures are periodically r¢viewed to ensure that
they continue to meet the needs of the organisation. Procedures are al80 in place to ensure compliance with he741th and
safety of volunt¢¢rs and ¢li¢nts.
Statement of directors, responsibilitles
The directors are responsible for preparing th¢ Directors, report and the financial statements in accordance with
applicable law and r¢8ulations.
Under that law the dIr￿lots have elect&J to pryare th¢ financial 8tst¢ments in accordance with SORP (FRS102)
Under company law th¢ directors must not approve the financial ststements unless are satisfieAI that they giv¢ a
true and fair view of the ststr of affaits of the CLimpany for thatperio
In prepanng those fmancial ststements the dire￿015 ar¢ rquired to:
select suitsble accounting policies and then apply them consist¢ndy'
observe the rnethotts and principles in the Charity SOIIP;
make judgements and accounting estirnates that are r￿onable and prudent:
prepare the financial statements on the 80in8 concern basis unless it is inappropriate to presume that the
company will ¢onlinue in busin¢ss.
The ditEc¢ors are respo￿lible for keeping *le4uats accounting records that are sufficient to show and explain the
companls transactions and disclose with reasonable accurdcy at any time the financial position of the company and
enable them lo ensure that the financial statements comply with th¢ Companies Act 2006 and relevant charity legislation.
They are a150 re5POTLsible for safe8uarthn8 the a&sets of the company and hence for tsking reasonable steps for the
prevention and detection of fraud and other irregularities.
TAxallon
The company is a charity and is r￿S01$ed &8 such by HMRC for taX8ti00 puryos¢s. As a r￿Ul( theTe is no liability to
t&xatr'on of any of its income.
This report has been prepared in accordance with the provisions rela¢in8 to small companies within Part 15 of th¢
Companies Act 2006 (FRS 102) and in accordance with the Charity SORP 2015.
By ord¢r of the board
Mr Stq)hen Martineau
7 May 2023

REPORT OF TrIE INDEPEND￿ EXAM[￿ToTHE BOARD OF DIREcfoRS ON THE
UNAUDrrED FINANCL4L STATEMENfs OF FRIENDS FOREVER EUROPE
In order to a8SiSt you fulfil your duties undeT the Companies Act 2006, we have Compiled the finan¢ial statements of
Friends Forever Europe for the year ended 31 December 2022, s¢1 out on pages 4 to 12 from thc accounting records
and inforniatioo and explanats'ons you have ￿V¢Tr to us.
ective
onsibilities of dI￿t(￿S and examiner
You have aCkn￿WIedgcd on the b￿ance sheet as at 31 December 2022 your duty to ensure that the Company bas kept
adequate accounting records and to prepare financial statements that ￿ve a ITue and fair view wider the Companles Act
21J)6. You consider that the Company is exempi from the statutory requirement for an audit, for the year and thpdt an
indeF*ndent exarnination is needed.
Having satisfied myself that the charity is not subject to audit und¢r Company law and is eligible for
independent examination, it is rny rcsponsibility to:
Examine the accounts. and
State whether particular mattcTS have come to my attention.
B&sis of in
endent examinees re
ort
An cxamination includes a review of the a￿OuntIng reLonts kepi by the charity and a rAm1paris￿ of the
8co)unts presented with those reTh)rd8. It also includes considerab'on of any Un￿sUal itenLS or th'sclosures in
the acwunts and seeking explanatio￿8 from you •s trustees wncerning any such matters. The procedures undertsken do
not provide all the evidence that would be required in an audit and cowuently no opinion is ￿Ven &8 to whether the
accounts present a'true and fair view and the rep)rt 18 limited to those matta5, set out in the next slatement.
Inde
dent examinces statern¢nt
In connection with my extim1ntitio￿ I have ￿¢0Mmended that due to the ongoing impact of Covid 19 on trade. the charity
sIN)uld aim to build up th¢ir reserve policy,
(l ) Which gives me reasonable rAuse to believe that in any rnaterial aspect the requirements: .
To keep accounting records in ￿￿rdance with section 386 of tbe Companies Act 2006: and
To prepare 2¢¢ounts which accord with the aceountin8 records, cornply with the accounting requirements of
section 396 of the Companies Act 21M)6 and with th¢ methods and principles of ihe Ststement of
Recommended Practice: Accounting and Reporting by Charities have not been met., or
(2) To which in my opinion, attention should be drawn in ord¢r to enable a proper understanding of the ac¢ounts to
be reached.
Ms Juli¢ Tosh
Infotax Ltd
River House Business Centre
3 Castle Lane
Coleraine
BT513DR
Date: 17 May 2023

la￿ FOre￿r Eun)pe
Statement of Financial Activities Year ErKled December 2022
Unrestricted RutrA¢ted Endowment
fund5
funds
funds
Totsl Prior year
fund$ total funds
Ineomt and endowments from:
Donations and legacie5
Income from charitable activities
Other trnding activities
Investments
Other income
Total income
1191.90
172339.34 173531.24 181744.11
37532.71
38724.61
37532.71 66607.82
172339.34 211063.95 242120.00
ExpeDditure on:
Raising funds
Expcnditure OD charitsble activities
Other expenth'ture
Total expendfiture
62756.26
62756.26 82398.40
62756.26
62756.26 82398.40
Gairks I losses on investment assets
Net Ineome l (expendilurt) resources before
transfer
(24031.65)
172339.34 J48307.69 165920.86
Transfer8
GTOSS transfeTS between fvnds - in
Gross transfers belween funds - out
Other recognised giins I losses
Gains on rev8luatioA, fixed assets, charity's own
172339.34 172339,34 180000.00
Net niovement In fund$
172339.34 172339.34 181)0(X).l￿)
Total funds brought fonY#rd
33091.71
340000.00 37309J.71 207170.85
Total funds carrled forward
9060.06
512339.34 S21399.40 373091.71
Repre$ented by
Unrestricted
General fund
9060.06
9060.06 33091.71
Endowment
Friends Forever International
512339.34 512339.34 340000.00

iend¥ Forever Ewope
Balance sbeet As at 31 December 2022
Class
De$¢rl tlo
Tbls
ear
L￿t
ear
Flxed assets
Freehold Property
Total Ftsed au¢ts
511415.00
511415.00
511,41S.I)0 511,415.00
Current Assets
Bank Curnt AG¢ouDt
Petty C￿h
Prepayments
Accounts Receivable
Total CurreDt 255ets
12555.18
33321.12
12555.18
33321.12
LlablUd¢$
172339.34
23.29
(1468.22)
750.00
Trnde CTedi¢ors
Other Creditors
ACcn￿lS
1568.54
302.24
700.00
Total LlabUItI¢$
2570.78
171644.41
Net Asset 8urplus(dellell)
521399.4Q
373091.71
Excess / (deficil) to date
Startin8 bal￿¢¢$
Total Reserves
148307.69
373091.71
521399.40
165920.86
207171.00
373091.71
Reserves
Repre$eDted by f•nd$
Unre$trictcd
EndowrneD¢
Total
9060.06
512339.34
SJ2399.40
33091.71
340000.00
373091.71
For the financial year end￿4 31 December 2022 the company w&8 eDtitled to exernOi(m frorn audit und¢r S￿tion 477 Qympani¢s Act
21K16. No mcmber Df the ¢ornpany hAs dwsit*l a Dotic4 purs￿1 to section 4761 ro4uirin8 an audit of these financial ststem¢Dts Under
the requirern￿ts of the Compam'¢$ Acl 2Crf)6.
The directors a¢knowledge their re5PODsibilities for ensuring that the ¢ornpany keeps ll¢¢ounting r￿OrdS whi¢b comply
with section 386 of the Act and for prep￿illE financiil statements which give a true and fair view of the slate of affairs of
the eA)mpany as ai the end of the financial year in Kcordance with the requirements of 5ection5 394 and 395 aDd wbi¢b
otherwise comply with th¢ requirements of the Companies Art 2(KJ6 r¢latin8 to a¢¢owits, so far as applicabl¢ to th¢
ompany.
The$¢ finats¢ial $tstements bave been prepared in acconlance with the provisions applicable to companies subjecl to the
srnall companies, regime within part 15 of th¢ Companies Act 2006.
by the Board and authoris¢d for i&su¢ on 17 May 2023
St
hen Martineau
y Registration No. N1604S57

The notes on pages 9-12 form park of thesc financial statemenls and $hould be read io conjunction therewith.
Frfen(Lq Forever Europe
l Basls of preparntlon
1.1 Accounting convention
The finaneial ststements are prepared under Ihe tiistori¢al cost eonvention ￿ Items reeogntrld at cost
or tr8nsa¢tion value unkss otherwise stated in the relevant note&
1.2 Complianee wlth aeeouotlDg standards
The f￿ancial ststements are prepared In al￿rdanCe FRS 102 "The Flnan¢ial Reporting Standard spplicAble fn
the UK and Republic of Ireland". The disdoswe requireJnents of sectlon l A of FRS 1112 have been appl*d other than
where addi¢N)ng1 disclosure is required to show a true and fair view. The fmancial ststements have gLso been prepare41
In actordance wfith the StateD￿nt of Re¢ommended Practlct"Accowitlng aDd Rqborting by Charitles"
1.3 Golng concern
Tbere Lg no reason to belkve thal Ihe Charlty not eonllnue ￿ a golng eoocerD.
1.4 Change of accountlng poll¢y
Tbe Accounts preseiit a triie and fatr vlew Ind no ebinges bave been made to the a¢couD¢ing poliei
1.5 Changes to accouDting estim*te$
No ¢banges to a¢¢ounthig esthnates have oc¢urred in the rq)ordng perlod.
1.6 Fund 8CCOUntlO8
Unrwtricted funds are gen¢rnl funds that are avallable for use at tbe dlrectors, dAscretion in
furtheraace of the objediva of th¢ tharity.
ResttlL*d funds are those donated for use in a parti¢ul*r rn or 4xdfic punJose4 the we of
which is reslykted to that area or purp(
2. Ac¢ounllllg polleles
2.1 Incomlng resources
All incoming resources are Included In Ibe statement of financial a¢tivitie$ when Qhe charlty 1$ entltled to . the
Sncome and the amounl can be quantir￿d with reasonable accuracy, The following specific policies Are
applied to PArticulsr cgte8ori¢s of ineome:
Inves1n￿nt Sncome 6$ Included when rffelvabk.
Income from Charitable at￿￿tse8 Includes Income re¢ogTh￿ as earned (as the related goods or services are proth)
UDder contract or where entiuemeot to grant funding is subject to spedfic performance condilions. Grant income
ineluded in thi5 eategory provides funding to support programme adivities 2nd Is r• where the entidemen(
certainty of receipt and gmount can be measured with sufficient rdiability.
2.2 Resources expended
Liabilities are recognv£d as soon &8 there ts 8 legal or constnicdve obligation committing the ebarfty to the
expendltur& AU expendlture is accounted for on an actruals buis and has been clwified under beading5 that
aggregAte All eosts relaling to the ¢ategory. Fundlng provlded through eootractual agreements and perforniance
related grnnts are re¢ognlzed 85 w)ds and st￿CeS are supplied.

lends Forever Europe
NOTES TO THE FINANCIAL STATEMENfs FOR THE YEAR ENDED 31 DECEMBER 2022 (COP￿[NUED>
Charitable expenditiwe comprises those costs incwr*J by the charity in the delivery of its activities and service5 for its
beneficiaries. It includes both costs that can b¢ allocated directly to such activities and
those costs of an indir¢ct natur¢ necessary to support them.
Costs of generating fimds are those Costs incurred in attracting voluntary income, and those incurred in
trading activities that raise funds.
Governance costs include those incurred in the 8oveTnanc¢ of its assets and arc primarily associatd with
onstitutional and statutory requirernents.
2.3 Tangible fixed assets and depreclation
Fixed Assets costing rn0￿ than £100 are capilali7£d
Tangible fixed &ssets other than freehold land are ststed at cost less depreciation. Depreciation is provided
at ratys calculated to WTil¢ off the cost less estimated residual value of each &sset over its expected weful
lif4 as follows:
Improvements
Fixliires and finings
Ilf/• Straight linc
250/0 Reducing balance
3 StsteTDent of &ss&s and liabilities ￿ at 31 December 2022
G¢nrnJ D¢sigwi¢4 R¢stri¢ted EndoMn¢nt This Y¢w L4st Year
Fixed AsKts- TwJKibk
Improvements
Land & Buildings
TotAIs
172339.34
172339.34
172339.34 3401KKI.I)O
172339.34 341ykn).(MI
Lknent AsBets- Cash at bank and in Iwid
Bank Cknt Account
Peny Cash
Tollb
12555.18
12555.18 33321.12
12555.18
184894.52 373321.12
Current Assets- Debtors
Dcbtors
Totals
Liabilitics- Provision for liabiliti¢s and
Charges du¢ within one year
Accruals
Creditors
Totals
700.(KI
1870.78
2570.78
71￿.00
1870.78
2570.78
750.00
(1444.93)
(694.93)
Liabili(ies- Provision for liabilities and
Charges greater than l year
172339.34

Fund movemeDI by tyPE
Tr•DsfffS Gè£D4l•sses
Clos
Frtends Forever JnterD•thAal
Eniknvment
34￿lY).00
34(ioiy).(IO
172339.34
172339.34
512339.34
512339J4
s￿￿tOtal
GenerAI- GentrAI fund
Uorestrided
33091.71
33091.71
24031.65
124031.65)
9)60.06
9060.06
Sul￿t0￿1 for General
Grand to
373091.71
148307.69
521399.40
ADalysls of Intome eJpeDditsre
Total
UDrestrlcted Dul
qted R¢strlcted
EndowrneDt Tbts
ear
Last
eAr
4 INCOME AND ENDOWMENTS
DoDatlODS and Icgaci
DonatioDS
Totsl
1191.90
1191.SXI
172339.34
172339.34
173531.24
173531.24
181744.44
181744.44
Incorne frorn charitsble activities
Fecs
Totsl
37532.71
37532.71
37532.71
37532.71
26655.82
26655.82
Other Incoma
Covid 19 Grant R•llof
Insuranco Claim
Total
INCOME TOTAL
0.00
0.00
0.00
38724.61
0.00
0.00
0.00
211063.95
28442.00
11500.00
39942.00
248319.26
172339.34

ExpenditW¢ OD charitable activities
Prerni5cs Expen5e5
General Rales
Wat¢r Rat¢$
Pr¢mi5es InsuraDce
Hettt & Light
Travelling & Entertainment
Printin8
Telephone
Stationery
Hosting Fees & IT Consumables
Accountancy Fee5
Rcpairs & kellewals
Clcaning & Laundry
Bank Charges
Professional Fees
Marketing
Postsse
112
439
464
5729
7363
5863
5729
7363
5863
469
7J55
424
1130
95
754
1450
27289
8856
1388
1725
373
80
1130
95
754
1450
27289
8856
1388
1725
378
80
1129
545
950
58133
10932
15
Miscellaneous
80
80
loo
Totsl
62756
62756
82398
EXPENDITURE TOTAL
62756
67256
4J947
CRAND TOTAL
148308
148308
165921

iends FoTrver Europe
NOTES TO THE FINANCtAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (CONTtNUED)
6 Net incoming resources
2022
2021
Net incoming resources is stated after charging
Depreciation of tan8ible aqsets
7 T&xation
The company is a Charity and 18 reeognized &8 such by HNLRC for t8XAtion pury)oses
8 Tangible fLxed assets
Land &
Buildings
Fixtures and
Fittings
Total
Cost
As at l January 2022
Adth'tions
Disposals
As at 31 De¢¢mber 2022
51J.415
511,415
511,415
Sll,415
D¢prKi&tion
As at l January 2022
Elimination on disposals
Char8e for year
As at 31 December 2022
Net book value
As ai 31 De¢emb¢r 2021
As at 31 December 2022
511,415
511,415
511,415
511,415
9 Debtors
2022
2021
Accounts Receivable
10 CrcditOTS: amounts falling due within one year
2022
2021
Accnmls and deferred income
700
750
Trade creditors
1568
243
VAT Liability
302
(1377)
I I Share Capital
The company is limited by guarantee and ther¢for¢ does not have a share capital

TrllendsFoTrverEur(
NOTES TO THE FtNANCIAL STATEMETrrrs FOR THE YEAR ENDED 31 DECEMBER 2022 {CONTtNUED)
12 ReC4￿ClI1ati0n of movement in fimds
Unrestricted Restri¢t¢d
Funds
Funds
Total Funds Total Funds
2022
Prior Year
Balance at l January 2023
SUrp1￿(deficit) for year
330Y2
(24032)
340000
172339
373092
148307
207171
165921
512339
521399
373092
13 Capital commitments
The Charity borrowed £512,339 from Friends Forev¢r USA to pur¢h&se land and buildings. £ has been donated to the
Charity in the 2022 year reducing the loan by same.
14 Employ¢¢s
Thtte were no wnploy¢cs with emolumenLq exceedin8 £60.OLY)
Averd8e number of employees
2022
2021
15 Director's Expenses
There were no di[￿1015, expew paid during the year