BIRD OF PARADISE MINISTRIES IN RWANDA (A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT
FOR THE YEAR ENDED 31 MARCH 2025
----- Start of picture text -----
||||
|---|---|---|
|Company|Registration number:|NI606882|
|Charity Registration number:|NIC106123|
----- End of picture text -----
BIRD OF PARADISE MINISTRIES IN RWANDA
ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
Officers & advisors
Directors’ report
Independent Examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
BIRD OF PARADISE MINISTRIES IN RWANDA OFFICERS AND ADVISORS
Directors
Roberta Moore Peter Summertom David Spiers Nziza Munyangaju
Registered Office
17 Grays Hill Bangor Co Down
Independent Examiner
Neil Robinson 17 Grays Hill Bangor
BIRD OF PARADISE MINISTRIES INRWANDA TRUSTEES’ ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Charity Registration Number NIC 106123 HMRC Number XT33372
OBJECTIVES 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 a 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 ‘lam strong’ and the poor may say ‘I am rich’.
THE VISION SETS OUT HOW IT CAME INTO BEING
Jerome and Mary Munyangaju lived in Northern Ireland for more than 20 years. Jerome was Rector of Killyleagh Parish and Mary worked ina 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 the 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 becamea 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 relocated to Rwanda to be the first leaders of the charity based in Kigali.
ACHIEVEMENTS, PERFORMANCE AND PUBLIC BENEFIT
Following the decision to suspend activities for one year, the Trustees have been
considering the future of the Charity. The objective was to find a way forward which would honour Mary’s memory and enable the vision which she and Jerome shared, to continue as far as possible. At the Annual General Meeting on 8 April 2024, it was agreed to hold a service of Thanksgiving and Celebration of Mary’s life and ministry on Monday, 2" September 2024 in Knockbreda Parish Church. The service was attended by Mary’s family and a large number of supporters and friends of BPMR.
During the year, the Management Team met on 8 occasions. During the meeting held on 7% September it was proposed to close the Charity and enter negotiations with another Charity with similar objectives. Recognising the deep emotional ties involved, this was not an easy decision. However, it was approved unanimously by Trustees and Members.
At a meeting on 28 October, it was agreed to approach CMS Ireland, a charity with similar objects as BPMR. The response from the CMS Ireland Trustees was positive and it was agreed that they would
consider being the named charity once all outstanding issues were dealt with. These issues included disposal of the land in Kigali, closure of the Charity Shop in Downpatrick and any outstanding financial matters.
COMPLIANCE WITH PUBLIC BENEFIT
During the time of suspension, there were no elderly orphans in residence in Kigali. Jerome continued to assist a small number of needy individuals known to him.
COMMUNICATION
A letter, outlining the decision to approach CMS! to continue the work of BPMR, was sent to the support base in July 2025.
FINANCIAL PROVISION
Following advice from the Charities Commission, the Charity Shop continued to operate until the end of July 2025. It is with deep regret that we record the death of Ella Cochrane who managed the shop for more than five years. Ella had been ill and died in September, just six weeks after the shop closed. BPMR was represented at her funeral service and our sympathy and gratitude for Ella’s commitment to the shop were warmly received by her family.
The Trustees have reviewed and agreed the financial statements for the year ended 31 March 2025.
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 PSa M sore
Full name: Roberta Moore
Position Mission Director
Date: 24 December 2025
Independent examiner’s report to the charity trustees of Bird of Paradise Ministries in Rwanda
I report on the accounts of the company for the year ended 31 March 2025.
Respective responsibilities of charity trustees and examiner
As the charity’s trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:
Examine the accounts under section 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 included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
-
That accounting records were not kept in accordance with section 386 of the Companies Act 2006
-
That the accounts do not accord with those accounting records
-
That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
-
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) to (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.
DN Robinson Retired Chartered Accountant 17 Grays Hill, Bangor, Co Down
Date: 24 December 2025
BIRD OF PARADISE MINISTRIES IN RWANDA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 2025 | 2025 | 2025 | 2024 | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | funds | funds | |
| £ | £ | £ | £ | |
| Income | ||||
| Donations and legacies | 7,519 | 0 | 7,519 | 4,759 |
| HMRC | 3,012 | 3,012 | 0 | |
| Charitable activities | 20,055 | 0 | 20,055 | 20,840 |
| Total income | 30,586 | 0 | 30,586 | 25,599 |
| Expenditure | ||||
| Charitable activities | 13,809 | 0 | 13,809 | 40,168 |
| Total expenditure | 13,809 | 0 | 13,809 | 40,168 |
| Netexpenditure and net | 16,777 | 0 | 16,777 | (14,569) |
| movement in funds fortheyear | ||||
| Reconciliation offunds | ||||
| Total funds brought forward | 66,371 | 39,000 | 105,371 | 119,940 |
| Totalfundscarriedforward | 83,148 | 39,000 | 122,148 | 105,371 |
The statement of financial activities includes all gains and losses in the year.
All of the amounts above relate to continuing activities.
BIRD OF PARADISE MINISTRIES IN RWANDA
BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Current assets | |||
| Cash at bankand in hand | 122,148 | 105,371 | |
| 122,148 | 105,371 | ||
| Funds | |||
| Unrestricted | 83,148 | 66,371 | |
| Restricted | 3 | 39,000 | 39,000 |
| 122,148 | 105,371 |
The directors' statements required by Sections 475(2) and (3) are shown on the following page which forms part of this balance sheet.
BALANCE SHEET (CONTINUED)
DIRECTORS' STATEMENTS REQUIRED BY SECTIONS 475(2) AND (3) FOR THE YEAR ENDED 31 MARCH 2025
In approving these financial statement as directors of the company we hereby confirm:
(a) that for the year stated above the company was entitled to the exemption conferred by Section 477 of the Companies Act 2006;
(b) that no notice has been deposited at the registered office of the company pursuant to Section 476 requesting than an audit be conducted for the year ended 31 March 2025 and
(c) that we acknowledge our responsibilities for:
(1) ensuring that the company keeps accounting records which comply with Section 386, and
(2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the provisions of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The financial statements were approved by the board on 24 December 2025 and were signed on its behalf by:
Director:
----- Start of picture text -----
R Moore
----- End of picture text -----
----- Start of picture text -----
Raby ©oe 4
----- End of picture text -----
----- Start of picture text -----
est
----- End of picture text -----
BIRD OF PARADISE MINISTRIES INRWANDA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. Principal accounting policies
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Fund accounting
The company has various types of funds for which it is responsible and which require separate disclosure. A definition of the various types of funds is as follows:
Restricted funds
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meet these criteria is identified to the fund, together with a fair allocation of overheads and support costs.
Unrestricted funds
General funds are amounts received or generated and which are expendable at the discretion of the company in furtherance of its objectives.
2. Taxation
The charitable company is exempt from corporation tax on its charitable activities.
----- Start of picture text -----
3. Restricted funds
Opening Income Expenditure Closing
Proposed new accommodation 39,000 0 0 39,000
----- End of picture text -----
4. Liability of members
The company is a company limited by guarantee, and does not have a share capital. The liability of each member is limited to an amount not exceeding £1.