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 re￿urces• 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 aC￿Unts 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 (NOrth￿n Irdand) 2015.
IncomirvJ Res￿rceS
Voluntary Inc￿ne or capltal Is Included In the stst￿nent 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 eX￿t0[3. Income receiv￿ In advance of due performancè under a control Is account￿ for a8 deferred income
until 8amed. Grants for actlviti88 are r￿n1￿ as Income Wh￿ the relat￿ conditlons for1•3al entitlement have
All othw Income Is aCC￿MI￿ 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 dep￿latIOn on relat￿ assets. Costs of generatlng funds slmilarly Indude fundraising
actlvltles. Non-staff costs not attrllxrt￿I to one cat&Jory of adlvlty are allocatal or app￿tIOn￿l pro-rata to the stsffing I
of the relevant servlce. Flnanc4 HR IT and admlnlstratlve staff costs are dIr￿uY attrlbutable to Indlvldual acuvlties by
obl￿tIve. GOV￿nan￿ cx)sts are those asso(aated with constltutlonal and statutory reqUIr￿￿ents.
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 Stst￿nents are 8ufflaent for the charity to continue as a golng concwn.
i)
'*,,rfl ) I