BIRD OF PARADISE MINISTRIES IN RWANDA (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Company Registration nuinber.. N1606882 Charity Registration nuinbei.: NIC106123 BIRD OF PARADISE MINISTRIES IN RWANDA ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024 Officers & advisors Directors, repoi Indepeiident Exaniiner's report Stateinent of fiiiancial activities Balance sheet Notes to the fiiiaiicial stateiiients BIRD OF PARADISE MINISTRIES IN RWANDA OFFICERS AND ADVISORS Directors Roberta Moore Petei. Summeitoiii Mary Munyangaju - sadly died 25 December 2023 David Spiers Nziza Munyangaju - appointed 8 April 2024 Registered Office 17 Grays Hill Bangor Co Down Independent Examiner Neil Robinson 17 Gi'ays Hill Bangoi. BIRD OF PARADISE MINISTRIES IN RWANDA TRUSTEES, ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Charity Registration Number NIC 106123 HMRC Number XT33372 OBJEcfivES AND ACTIVITIES To care, comfort and relieve elderly people in Rwanda who are in need, in particular by the operation of residential care homes, the provision of food, clothing, and medical and personal care and the promotion of the social and spiritual welfare of elderly people within Christian environment where Christian values are promoted and upheld. THE MISSION STATEMENT UNDERLINES THE ETHOS OF THE CHARITY. To demonstrate the love of God by putting faith in Jesus into action, so that the weak may say'l am strong, and the poor may say'l am rich,. THE VISION SETS OUT HOW IT CAME INTO BEING Jerome and Mary Munyan8aju lived in Northern Ireland for more than 20 years. Jerome was Rector of Killyleagh Parish and Mary worked in a local nursing home. During family visits to Rwanda, they became increasingly concerned about the plight of many elderly homeless people. These senior citizens would usually have been cared for within t'he extended family but as a result of the horrific genocide in 1994 many of the survivors, mostly children and the elderly were left vulnerable and homeless. The elderly became the main carers for the children of deceased family members and neighbours with practically no support. Jerome and Mary's vision to provide care and support became a reality in 2010 when they offered to share their home in Kigali with four destitute elderly people. On 14 April 2011 Bird of Paradise Ministries was officially launched in Kigali in the presence of Government officials and church leaders. In September 2015 Jerome and Mary responded to God's call and re- located to Rwanda to be the first leaders of the charity based in Kigali. ACHIEVEMENTS, PERFORMANCE AND PUBLIC BENEFIT This has been another difficult year for the Charity. As reported last year, Mary's cancer diagnosis led to an extended stay in India for chemotherapy treatment not available in Kigali. Understandably this has made a significant impact on the running of the home in Kigali. During the absence of Jerome and Mary, the remaining resident, Stephanie 103 years old, continued to be cared for by Amelia, with some former residents receiving financial support. In June Mary received permission from her doctors to return to Kigali with Chemotherapy medication for a further 6 cycles. During this time, Stephanie, one of the first and oldest, residents died. Mary and Jerome were so thankful that they were able to have spent time with her before her death and to make the arrangements for her funeral. Sadly Mary became ill with an infection and had to return to Medanta Hospital at the end of September. Subsequent treatment was unable to prevent the further spread of the Cancer and we received the devastating news of her death on Christmas morning. The Mission Director travelled to Rwanda for her funeral early in January. COMPLIANCE WITH PUBLIC BENEFIT Following Mary's untimely death, the Management Board and Trustees agreed in principle to suspend our activities for one year. The decision was confirmed at the Annual General Meeting on 8 April 2024. COMMUNICATION The support base has been kept informed throughout this difficult time. The news of Mary's untimely death received an outpouring of sympathy and support for Jerome and the family. FINANCIAL PROVISION Following advice from the Charities Commission, it was agreed that the Charity Shop in Downpatrick could remain open during the suspension period. The Trustees and members of the Management Team greatly appreciate the work and commitment of the volunteers and all who generously supply the shop with items for sale. The Trustees have reviewed and agreed the financial statements for the year ended 31 March 2024. GOVERNING DOCUMENT The charity is governed by its Articles of Association. The current Trustees were reappointed and an additional Trustee, Nziza Munyangaju, was elected at the AGM on 8 April, 2024. DECLARATIONS The Trustees declare that they have approved the trustees, report above. Signature Full name Roberta Moore Posltion Mission Director Date 11 December 2024 Signature P Jd4-? Full name David Spiers Position Director Date 11 December 2024 Independent examiner's report to the charity trustees of Bird of Paradise Ministries in Rwanda I report on tlie accounts of the company foi- the year ended 31 Marcli 2024. Respective responsibilities of charity trustees and eAaminer As the chai'ity's trustees (aiid also the directors of tlie coinpany foi. tlie piii'poses of compaiiy law) you are i-espoiisible foi- Ihe pi-epai'ation of tlie accouiits in accordance witli the I'equireineiits ot the Coiii paiiie5 Acl. 2006. Having satisfied Inyself that tlie charity is not subject to aud it under coiii pany laiv, and is el igible for indepeiident exain ination, it ts my responsibil ity to: Exaii) ine the accounts Liiidei. 5ectioii 65 of the Chai'ities Act Fol low the pi'ocedures laid down in the geiieral Dii'ections given by the Coinin ission under sectioi) 65(9)(b) of the Chai-ities Act State whether particulai. niatters have coine to Iny attention. Basi$ of independent examiner's report I liave examined your charity accounts as reqiiired under sectioii 65 of the Cliai'ities Act aiid iiiy examinatioii was carried out iii accoi'dance with the genei'al Dii'ectioiis given by tlie Chai-ity Coinm issioii for Northern I reland linder section 65(9)(b) of the Cliai'ities Act. My eNamiiiation incl Lided a review ot. the accounting records kept by tlie chai'ity and a coin pai'ison of the accounts preseiited witli tliose records. I t also included consideration of any iiiiusual iieins oi. disclosiires iii tlie accoiints, and seekiiig explaiiations fi'oin you as cliarity trLlStees coiicerii ing aiiy SLicli Inatters. My role is to state whetlier any Inalerial matters have come to Iny attention giviiig me cause to believe: l. That accounting records were not kept in accordance with section 386 of tlie Coinpanies Act 2006 2. That tlie accounts do not accord with tliose accounting records 3. Tliat tlie accounts do not coinply witli tl)e accounti ng i-equii-eiMeiits of sectioi) 396 of the Coiiipan ies Act 2006 and with ihe methods aiid pi-iiiciples ot" the Chai'ities Siatemeiit of Recoinineiided Practice appl icable to cliarities preparing their accounts in accordance with the Fiiiancial Reporting Standard appl icable iii the UK and Republic of Irelai)d 4. That tliei-e is further iii foi'iiiation iieeded t.or a pi'oper understanding of the accounts to be reaclied. Independent examiner's statement I liave coin pleted my exain iiiation aiid have no coiiceriis iii respect of the maitei-s ( l ) to (4) l isted above and. in coniiection with fol lowing the Directions of the Charity Coinmissioii for Noi1hei'n I reland, I have found no Imatters that requ li'e drawiiig to your attention. D N Robinsoii Retired Chartered Accountant 17 Grays Hill, Bangor, Co Down l O Deceinber 2024 BIRD OF PARADISE MINISTRIES IN RWANDA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2024 Unresti'icted Restricted Funds Funds 2024 Total fui)ds 2023 Total fiiiids Income Doiiations and legacies Cliaritable activilies 4,759 20,840 4,759 20,840 7,060 19.980 Total income 25,599 25,S99 27,040 Expenditure Charitable activities 40,168 40,168 30,524 Total expenditure 40,168 40,168 30,524 Net expenditure and net movement in funds for the year (14,569) (14,569) (3,484) Reconciliation of funds Tota I fiinds brought foi'ivard 80,940 39,000 119,940 123,424 Total funds carried forward 66,371 39,000 105,371 119,940 Tlie stateineiit of finaiicial activities includes al I gaiiis and 5osse5 in the year. A I l of the amounts above relate to continu ing activities. BIRD OF PARADISE MINISTRIES IN RWANDA BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Current as$et$ Cash at baiik and in liand 105,371 119,940 105,371 119,940 Funds Unrestrieted 66,371 80,940 Restricted 39,000 39,000 105,371 119,940 Tlie directors, 5tateiiients I'equired by Sections 475(2) aiid (3) al'e shown oli the fol lowing page which foriiis part of tliis balance sheet. BIRD OF PARADISE MINISTRIES IN RWANDA BALANCE SHEET (CONTINUED) DIRECTORS, STATEMENTS REQUIRED BY SECTIONS 475(2) AND (3) FOR THE YEAR ENDED 31 MARCH 2024 I n approving these financial statement as directoi-s of tlie company we liereby confii-ln.. (a) that for the year stated above the coinpany was eiititled to tlie exemptioii conferred by Sectioii 477 of the Coinpanies A¢t 2006. (b) that iio notice has been deposited at the regislei-ed office of the coinpany PLirsiiant to Section 476 requesting tlian an audit be coiiducted foi- the yeai. ended 31 Mai-cli 2024 and (c) that we ackiiowledge our I'esponsibil ities for.. ( l ) ensuring that the coinpany keeps accounting I'ecoi'ds which comply with Section 386, and (2) preparing financial statements which give a true and fair view of the state of affaii's of the coii)paiiy as at the end of the financial year and of its pi-ofit oi. loss for the )iear then ended in accordance Miith the requirements of Sections 394 and iY5 and whicli otherwise coinply with tlie provisions ot. tlie Companies Act 2006 relating to financial stateinents, so far as applicable to the company. Tlie fiiiaiicial stateinents ivere appi-oved by tlie board on I l December 2024 and wei'e signed on its belialf by: Director: R Moore D Spiers BIRD OF PARADISE MINISTRIES IN RWANDA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 J. Principal accounting policies Tlie fiiiancial statements liave beei) prepai'ed in accordaiice with Accounting aiid Repoitiiig by Chai-ities: Stateinent of Reconimeiided Practice appl icable to chai'ities prepai-ii)g their accoiinls in accordance with the Financial Reportin(F Standard appl icable in the UK and Repiiblic of Ii'eland ( FRS I O?) (effeciive l Januai-y 2015) - (Charilies SORP (FRS 102)), tlie Fiiianc ial Reponiiig Staiidard applicable to tlie UK aiid Republ ic of Ii'eland (FRS 102) and the Compan ies Act 2006. Fund accounting The coinpany has various types of fLinds for wliich it is I'esponsible and wli ich I'equ ire sei)arate disclosure. A definition of the varioLlS types of funds is as follo￿v5.. Restricted funds Restricted fuiids are to be used for specific piirposes as la id down by Ilie donoi.. Expend itiire wli ich nieet tliese criteria is identified to the fiind, togerher with a fair allocation of overlieads aiid SLippoII costs. Unre$lricled funds General funds are ainounts received or generated ai)d which are expendable at the discretioii of the coii)pany i n furtlierance of its objectives. 2. Taxation The cliai'itable coinpany is exeinpt fi'oin corpoi'alion tax on its charitable activities. 3. Restricted funds Opening Income ExpenditLlI'e Closing Proposed n¢w accommodatioii 39,000 39,000 4. Liability of members The company is a company limited by ouarailtee, ai)d does not have a share capital. Tl)e liabi lity of each member is liinited to an ainoLint not exceediiig £ l .