FEED MY LAMBS CHILDRENS MINISRTY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FEED MY LAMBS CHILDRENS MINISRTY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 CONTENTS PAGE Organization Information Report of the Office Bearers Statement of Office Bearers, Responsibilities Independent examiner's report Financial Statements Income and Expenditure Statement of Financial Position Statement of Cash Flows Notes to the Financial Statements FEED MY LAMBS CHILDRENS MINISRTY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees William Aiken Pamela Aiken Joyce Afwande Alube Registered Office 19 Dorchester Drive Portadown Co Armagh N Ireland BT62 3DY FEED MY LAMBS CHILDRENS MINISRTY TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Trustees submit their report together with financial statements for the year ended 31 December 2023, which disclose the state of affairs of the Charity.The report complies with the requirements of the Charities Act (Northern Ireland) 2008 and the Statement of Recommended Practice (SORP) FRS 102. INCORPORATION Feed My Lambs Children's Ministry is registered under the Charities Act (Nothern Ireland) 2008, and is domiciled in Nothern Ireland. PRINCIPAL ACTIVITIES Feed My Lambs Children's Ministry exists to promote Christian education among children, primarily by supporting Bible study programs in Kenya and printing and distributing Bible reading materials to young learners. The charity's work is founded on the belief that every child should have access to Christian teachings in a structured manner, regardless of their background or financial situation. RESULTS The net Surplus for the year is £2,518 which has been transferred to the fund balance. TRUSEES The Trustees who held office during the year and to the date of this report are set out on page 1. Trustee Trustee Date . . 2025 Date.....Tr. .%..13 . 2025 FEED MY LAMBS CHILDRENS MINISRTY STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees are responsible for preparing the Charity's Annual Report and the financial stat Lambs Children's Ministry in accordance with applicable law and regulations. The Charities Act (Northern Ireland) 2008 requires the trustees to prepare financial statemen year that give a true and fair view of the charity's financial position and its incoming resource resources for that period. ments for Feed My s for each financial and application of In preparing the financial statements, the trustees must: .Select suitable accounting policies and apply them consistently. .Make judgments and estimates that are reasonable and prudent. .Follow the methods and principles of the Statement of Recommended Practice (SORP) FRS 10 .Prepare the financial statements on a going concern basis, unless it is inappropriate to ass continue in operation. me the charity will The trustees are responsible for: .Keeping proper accounting records, which disclose the financial position of the charity with rea any time. .Ensuring that the financial statements comply with the Charities Act (Northern Ireland) accounting standards. .Safeguarding the assets of the charity and taking reasonable steps to prevent and det irregularities. .Ensuring that the charity meets its legal and regulatory obligations, including filing accounts Charity Commission for Northern Ireland (CCNI) within the required deadlines. onable accuracy at 2008 and relevant ct fraud and other nd reports with the The trustees confirm that they have taken all necessary steps to ensure that: •The financial statements present a true and fair view of the charity's financial position. .The charity has adequate systems in place to ensure effective financial management. .Proper accounting records are maintained to comply with Northern Ireland charity law. This statement was approved by the Board of Trustees on..g.£...Is..Jzsand signed on behalf f the trustees by: r) . . Trustee Trustee INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF FEED MY LAMBS CHILDREN'S MINISTRY I report on the accounts of the Charity for the year ended 31 December 2023 which are attached. Respective responsibilities of charity trustees and examiner As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: Examine the accounts under sectton 65 of the Charities Act Follow the procedures laid down in the general directions given by the Commission under section 65(9)(b) of the Charities Act. State whether particular matters have come to my attention. Basis of Independent Examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charÈty trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. That accounting records were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters 1- 4 listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. Signed: Peter N Anchinga. Date: 28 March 2025 FEED MY LAMBS CHILDRENS MINISRTY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 INCOME AND EXPENDITURE 2023 Note Donations 28,517 Expenditure Charitable Activities (17,951) Administrative Expenses (8,048) Total Expenditure (25,999 Surplus for the year 2,518 FEED MY LAMBS CHILDRENS MINISRTY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 STATEMENT OF FINANCIAL POSITION 2023 Note FUND BALANCE 7,564 REPRESENTED BY Current assets Cash 7,564 Net Current Assets 7,564 The financial statements on pages 6 to 11 were approved for issue by the Trustees on.....2.&...yWI..tr¢k... 2025 and were signed on its behalf by: Trustees Trustees FEED MY LAMBS CHILDRENS MINISRTY ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 CASHFLOW STATEMENT 2023 (Deficit)/Surplus for the year 2,518 Net cash flow 2,518 Cash at beginning 5,047 Cash at the year end (Note 5) 7,564 FEED MY LAMBS CHILDRENS MINISRTY NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1. Basis of preparation and summary of significant accounting policies These financial statements have been prepared on a going concern basis and in compliance with theThe Charities Act (Northern Ireland) 2008,The Charities Statement of Recommended Practice (SORP) FRS 102,The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the The Accounting and Reporting by Charities: Statement of Recommended Practice (SORP 2019).The measurement basis used is the historical cost basis except where otherwise stated in the accounting policies below. The financial statements are presented in Pounds Sterling (£), which is the functional and presentation currency of the charity. Income recognition Donations are recogonised upon receipt unless subject to conditions. Gift Aid is recognised when a valid claim is submitted. Expenditure Recognition Expenditure is recognised when, there is a legal or constructive obligation to pay,it is probable that settlement will be required & the amount can be measured reliably. Expenditure is classified as follows: 1. Charitable Activities Direct costs incurred in achieving the charity's objectives (e.g., Bible study funding, printing, distribution). 2. Governance Costs- Expenses related to compliance, financial oversight, and administration. 2023 2. DONATIONS Individual Donations & Church Donations Gift Aid 27,737 754 28,491 26 28,517 Bank Interest Earned 3. CHARITABLE ACTIVITIES Kenyan Ministry Support Printing of Bible Study Materials Distribution & Shipping Costs Video Streaming Travel & Meeting Costs 8,956 2,707 1,341 489 4,458 17,951 4. ADMINISTRATIVE EXPENSES Office expenses Bank Charges & Payment Processing Office Supplies & Printing IT & Website Maintenance Insurance Expense Telephone & Internet Repairs & Maintainance 4,648 44 947 662 329 809 609 8,046 FEED MY LAMBS CHILDRENS MINISRTY NOTES TO FINANCIAL STATEMENTS- Continued FOR THE YEAR ENDED 31 DECEMBER 2023 2023 5. FUND BALANCE Cash Reserves Brought Forward Surplus for the year 5,047 2,518 7,564 This relates to surplus / deficit of income over expenditure 6. CASH AND BANK Cash In Bank Petty Cash 6,865 699 7,564 7. CURRENCY The financial statements are presented in Pounds Sterling (£), which is the functional and presen charity. ation currency of the 10. FINANCIAL RISK MANAGEMENT The Charity's principal financial instruments comprise cash, receivables and payables. These inst from its operations. The Tuusts does not enter into derivative transactions. The Charity's activities expose it to a variety of financial risks: market risk, credit risk, liquidity ris The overall risk management programme focuses on the unpredictability of financial markets a potential adverse effects on its financial performance. The Trustees has overall responsibility for the establishment and oversight of the Charit framework. uments arise directly and operational risk. d seeks to minimize 's risk management 11. GOING CONCERN The Charity relies on donations in order to finance its operations. The trustees have reviewed the charity's financial position and believe that it has adequate r operating for the foreseeable future. As a result, the financial statements have been prepared on a sources to continue going concern basis. 12. EVENTS AFTER THE REPORTING DATE There are no material events after the reporting date that would require disclosure in or adjustm statements nt to these financial