RIEND THERN IR Page 1 202 20 2025 024 restr Total INCOM Voluntary Income - Donatlons and Glvlng 214,895 214,895 214.895 214,895 215,240 Support Costs Insurance UK tooling Other resources expended Fundralslng Costs ,. Mlsslonary Donatlon8 Well Drllllng & Projects General Expenses 10,309 10,309 10,916 62,495 107,935 14,680 62,495 107,935 14,680 62,000 105,281 12,618 195,419 195,419 190,816 General Excess of Incom• over Expendltur• £19.476 £0 £19,476 Total Funds Brought For•Ard 137 759 137,759 ,Total Funds Carrled Forward 157,235 157.235 137,759 There are no recognfjsed galns or losses other than the resources for the above flnandal year.
FRIENDS I ACTION INTER ATIONAL NOR ERN IRELAND Page 1 MENT INAN posi ONFO R ENDED TEMBER 2025 2025 2025 2025 2024 Unrestrlcted Funds estricted Funds Funds GENERAL INCOME Voluntary Income - Donations and Glvlng 214,895 214.895 190,814 214,895 214,895 215,240 GENE XPEN Support Costs Insurance UK tooling Other resources expended Fundralslng Costs Mlsslonary Donatlons Well Drllling & Projects General Expenses 10,309 ..10,309 62,495 107,935 14,680 62,495 107,935 oé: 14,680 62,000 105,281Y*. 12,618 195,419 195,419 , 190,815 General Excess of Income over Expendlture £19.476 'i.::iJ, 137,759 £19.476 Total Funds Brought Forward Yi 137,759 Total Funds Carrled Forward 157.235 ' 157235 137.759 There are no recognlséd gains or losses other than the reurces• for the above financial year. 11
Page 2 Fl Cash at Bank 157,235 157,235 137,759 137,759 Iltle8 Accrued Expen8e8 Net Current Assets es 157,235 137,759 Total Assets Le Iltlo 157,235 137,759 Represented By:_ Unrestrlcted F Opening Balance Add: Surplus/(Deficlt) for year General Fund Opening Balance Add: Surplusl(Deficlt) for year 137,759 19,476 137,760 Balance as at 30 September 2024 157,235 137,759 We approve these accounts & confirm that we have made available all relevant records and information neces8ary for their preparation. NIGEL REID 19 June 2026
FRIENDS cm ERN IRELAN Page 3 FINANCIA TEM DE 30SE BER 2025 Notes to the Financial Statements 1 ACCOUNTING POLICIES Bas18 of preparation 'The financial statements have been preparaj in accordance with Accounting and Reporting by Charlties: Statement of Recommended Practic8 appllcabl8 to charft18s pryrlng their aCUnts In accordance with tho Flnancial Reporting Standard appllcable In the UK and Republlc of Ireland (FRS 102) (effectlve 1 January 2015)- (Charlties SORP (FRS102)), the Flnandal ReFM)rtlng Standard appllcable In the UK and Rewbllc of Ireland (FRS102) and the Charltles (Aco)unts and Reports) R•Julations (NOrthn Irdand) 2015. IncomirvJ ResrceS Voluntary Incne or capltal Is Included In the ststnent of Flnandal Actlvltles when the charlty18 legally entitled to It. Its finandal value can be quantIfi wllh reasonable certalnty and thwe18 reasonable certalnty of Its ultlmate recdpt. Entitlem&Trt to legacies Is conSIder establish when the charlty ha8 nOtIfi of a distrlt>ution to be made by the eXt0[3. Income receiv In advance of due performancè under a control Is account for a8 deferred income until 8amed. Grants for actlviti88 are rn1 as Income Wh the relat conditlons for1•3al entitlement have All othw Income Is aCCMI for on an accruals basls. All r8sourc8s exp are accounted for an accruals basls. Charltablo acitlvitles Indude costs of wvices arKJ grants, support cx)sts and deplatIOn on relat assets. Costs of generatlng funds slmilarly Indude fundraising actlvltles. Non-staff costs not attrllxrtI to one cat&Jory of adlvlty are allocatal or apptIOnl pro-rata to the stsffing I of the relevant servlce. Flnanc4 HR IT and admlnlstratlve staff costs are dIruY attrlbutable to Indlvldual acuvlties by obltIve. GOVnan cx)sts are those asso(aated with constltutlonal and statutory reqUIrents. Investments Investrnents held as ffix assets are Stat at cost less provlslon for any permanent dimlnutlon In value. Income from. other finandal asset Invesbnents together wlth any rdated tax credit Is recognlsed In the profit and loss account in the year in whlch It Is receivable: The trustees believe that Is Is apprwlate to prepare the flnanclal statements on a golng concem basls. as the level of funds held and the e¥ted level of Income and exwditure for the 12 months from the date of the approval of the financial Ststnents are 8ufflaent for the charity to continue as a golng concwn. i) '*,,rfl ) I