(A COMPANY LIMITED BY GUARANfEE) FOR ThE YEAR ENDED 31 MARCH 2026 Company Registration number. NJ6068f2 Charity ReWtion number. C106123 BIRD OF PARADISE m￿￿TRIEs ￿ RWANDA ANNUAL REPORT FOR TItE YEAR ENDED 31 MARCH 21Y Officers & advisors Directovs report Indep¢nd¢ntExamin¢V5 f¢POrt Ststsment of financial activities Balance sheet Notes to th¢ fuwiciat statements BIRD OF PARADISE hflMSTRIES IN RWANDA OFFICERS AND ADVISORS Dlreetorj Roberts Moor¢ PetsT Summertom (ReSi￿a 27 March 2026) David Spiers {ReSI￿ed 27 March 2026) Nziza Munyangaju (ResI￿￿d 27 M8roh 2026) Reglstered Office 17 Grays Hill Bangor Co Down IDdepeDdeDt Ex2mlDer Neil Robinson 17 Grnys Hill Bangor BIRD OF PARADISE MINISTRIES IN RWANDA TRUSTEE'S ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026 Charlty Registration Number NIC 106123 HMRC Number XT33372 OBJEcfivES AND AcnvmES To care, comfort and relieve elderly people In Rwanda WIK) are in need. in particular by the operatlon of resldential care homes, the provision of food, clothin& and medlcal and personal care and the promotion of the social and spiritual welfare of elderly people within a Chrlstlan environment where Christian values are promoted and upheld. THE MISSION sfATEMENT UNDERUNES THE EfHOS OF THE CHARrrY. To demonstrate the love of God by puttin8 faith in Jesus into artion, so that the weak may say '1 am stron< and the poor may say 1 am rith,. THE VISION SEfs OUT HOW rr CAME INTO BEING Jerome and Mary Munyangaju lived in Northem Ireland for more than 20 years.Jerome was Rertor of Killyleagh Parish and Mary worked In a local nurslng home. During family visits to Rwanda, they became increasingty 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 survlvors, mostly chlldren and the elderly were left vulnerable and homeless. The elderly became the maln carers for the children of deceased farnily member5 and neighbours with practically no support. Jerome and Marfs vision to provide care and support became a reality In 2010 when they offered to share thelr home in Kigali with four destitute elderly people. On 14 April 2011 Bird of Paradise Ministrie5 wa5 officially launched in Kigali in the presence of Govemment officials and church leaders. In September 2015 Jerome and Mary responded to God'5 call and re- located to Rwanda to be the first leaders of the charity based In Kigali. ACHIEVEMEKfs, PERFORMANCE AND PUBUC BENEFrr Followlng the agreement of CMS I￿land to continue the charitable objetttwes of BPMR as the named Charity, and the completion of all outstsndlng Essues, Includlng the dsposal of land in Kigali and closure of the Charlty Shop in DownpatricK an inltial handovertook place at the offlces of CMS Ireland on 6 February 2026. At thls rneeti￿ attended by the CMS Ireland Mlsslon Dlrector and several CMSI Trustees, 8PMR was represented by its Mission Director. and Mr. David Spiers. Trustee, a cheque for £60.OCQ was transferred to CMS Ireland. CMS Ireland Mission Director, Mrs Jennlfer Smyth. thanked BPMR'S representatNes for their tn￿ in handing on the vlsion of its founders, Mary and Jerome MunyanBajU and affirned their comrnitment to continuing thi5WOT COMPUANCE WITh PUBUC BENEFtr From the date of the Initlal handover, CMS Ireland has undertaken to use the funds supplied for the purpose of aidin8 the elderly in Rwanda. COMMUNICATION A letter, outlining the declslon to approach CMSI to contlnue the work of BPMR, was sent to the support base In July 2025. FINANCIAL PROVISION After paylng the £60,000 to CMS Ireland, there was still some money remaining in the bank ccount at the year end. This wi51 be handed over to CMS Ireland before the end of June 2026, and the bank account will be closed. The Mlsslon Dlrector has revlewed arKI agreed the flnanclal statements for the year ended 31 March 2026. GOVERNING DOCUMENT The charity is govemed by its Articles of Association. Three of the Trustees resigned from their positions on 27 March 2026. DECLARATIONS The Trustee declares that she has approved the trustee's report above. Signature Full name: Roberta Moore Posltlon: Mlsslon Dlrector Date: 22 May 2026 IDdependent eJAmlner's report to the cknrity trustees of Binl of Parndlse MIDhtrieJ Ill Rwanda I rep)rt on the accounts of the company for th¢ year ended 31 March 2026. Resp￿tive re8pon8lbliltleg of tlmrity trllstett and ¢XMIiAer As the charity's trustees (and also the directors of the wmpany for the purp)ses of company law) you are responsible for the preparation of the accounts in a￿[dance with the requirements of the Companies A¢t 21)06. Having satisfied myself that the chaTity is not subject to audit under company law, and is ¢ligibl¢ for independent examinatio14 it is my r¢sw)n5ibility to: Examine the accounts under section 65 of th¢ Charities Act Follow the procedures laid down in th¢ g¢n¢ral Dijrctions given by the Commission under ￿tIOn 65(9Xb) of the Charities Act Stst¢ whether particular matters have come to my attention. of independent euminer'j report I have examined your charity ac£ounts as required under section 65 of the Charities Act and my examination was carried ¢yJt in accordance with the general Directions given by the Charity Commission forNorthern Ireland under section 65(9Xb) of the Clwities A My ¢Mrninalion included a review of the accounting records kept by the eharity and a comparison of the counts PTesenied with those records. It also included consideration of any unusual items or disclosures in the a¢¢ounty and 5e¢king explanations from you as ch￿lty Irustees concerning any such matters. My Tol¢ is to state whether any material matters bave ¢om¢ to my att¢ntion giving me cause to believe: l. That accounting records were nol kept in accordance with se¢tion 386 ofthe Companies Act 2006 2. Th* th¢ a¢¢ounts do not accord with those acLy)unting r 3. That the a¢¢ounts do not comply with the accounting r4uirements of section 396 of the Companies Act 2006 and with the m¢thods and principles of the Charities Statement of Recixnm¢nd¢d Prnctic¢ applicable to charities preparing their ke￿U￿ts in accordance with the Financial Reporting Standard applicable in the UK and R¢public of Ireland 4. That th¢r¢ 1$ further infornlation needed for a pr(w underst2nding of the accounts to be rcached. Inde￿nd¢llt ¢wniner'8 Statement I have completed my exarnination and hav¢ no ￿ in Te5m of the matters (l) to (4) listed 8lK)ve an￿ in con￿￿tIOn with following the Directions of the Charity Commission for Northern Ireland. I have ftjund no matters that require drawing to your attention. D N Robinson Retired Chartered Accountant 17 Grays Hill, Bangor. Co Down b. v. Ro4'qthQ Date." 22 May 2026 BIRD OF PARADISE MINISTRtES IN RWANDA STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026 2026 2026 Unrestricted Restricted Funds Funds 2026 Total funits 2025 Total funds IDeome DOn￿lonS and legacies 1470 1,252 4,480 2,470 1252 4.480 7.519 3.012 20,055 Charitsble activities Totsl Income 8,202 8,202 30.586 Expendlture Cbaritablc activiti 46.689 10,000 56.689 13.809 Totsl expendlture 46.689 10.000 56.689 13.809 Net expenditure and net movement in funds for the year (38.487) {10,000) (48.487) 16.777 Transfer to CMS Irthlld (31,Oc￿) (29.000) (60.000) (69,487) (39,000) (108,487) R¢¢oneiliAtioD of funds Total fimds bmugbt forward 83.148 39,000 122.148 105.371 Totsl thnds ￿rrfed forward 13,661 13,661 122.148 The statement of financial activlties includes all gains and losses in the year. All of th¢ amount5 above relats to ¢ontinuing a¢tivities. BIRD OF PARADISE MINISTRIES IN RWANDA BALANCE SHEET AS AT 31 MARCH 2026 2026 2025 Current Cash at bank and in hand 13,661 122,148 13,661 122,148 Fulld• UnYe•trf¢ted 13.661 83,148 39.000 13.661 122 148 The dir¢¢tols slal¢m¢nts required by Sections 475(2) aThd (3) are shown on the following pa8e which forn]s part of this balth¢¢ $h¢¢L BIRD OF PARADISE MINISTRIES IN RWANDA BALANCE SHEET (CO￿lNUED) DIRECTOR'S STATEMENTS REQUIRED BY SEcfioNS 475(2) AND {3) FOR THE YEAR ENDED 31 MARCH 2026 In approving th¢se fmancial sthtemenl as a director of the company I hereby confirm." (a) that for the year stated abov¢ th¢ ¢ompany was entitled to the exemoiLin rAinferred by Section 477 of the Companies Act 2006. (b) that no notice has been deposited at the Te8iSteTed office of the compBny pursuant to Section 476 requesting than an audit k conducted for the year ¢nded 31 Mw¢h 2026 and (c) that l acknowl¢d8¢ my responsibilities for. (l) ensuring that the company kws a¢¢ountin8 records which comply with s￿tiOn 386, and (2) preparin8 fllwi¢ial $tat¢ments which giv¢ a tsv¢ ond fair view of the state of affairs of the Company as at th¢ ¢nd of the fjnancial year and ofits profit or1055 for the year th¢n ¢nded in accordance with the requirem¢nts of Sections 394 and 395 and which otherwise comply with th¢ provisions of the compani￿ A¢t 2006 rnlalin8 to financial stat¢ments. so far as applicable to the company. The financial stst¢m¢nts w¢re approved by th¢ board on 22 May 2026 and wefff SI￿ed on its behalf by.. Dlr¢¢tOT: R Moore BIRD OF PARADISE MINISTRIES IN RWANDA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31 MARCH 2026 l. Prlnelpal aeeounilni poll¢les Thc fmancial stat¢mcnts have been prepared in accordance with Accountin8 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 R¢publi¢ of Ir¢land (FRS 102) (effective l January 2015)- {Ch4riti¢s SORP (FRS 102)), the Financial Reporting Standard applicable to the UK and Republi¢ of Ireland (FRS 102) and th¢ Companie5 Act 2006. FuDd ￿cOUntIng The company has various types of funds for which it is responsible and which require separate disclosur¢. A d¢finition of th¢ various types of funds is as follows.. R¢strleted ￿lld1 Restricted fijnds are to be used for specific purposes as laid do￿1 by th¢ donor. Expenditure which meet these criteria is identified to the fund, tO8ether with a fair allocation of overheads and support costs, Unrestrleted funds G¢neral funds are amounts received or generated and which are expendable at the discretion of the ¢ompany in furth¢ran¢¢ of its objectives. 2. Tgxatlon The charitable company is exempt from corporntion tax on its ¢haritabl¢ a¢tiviti¢s. 3. ReJtrl¢ted thndl Opening Income Expenditure Closing Proposed new accommodation 39,OlJO (10,000) 29,000 LIAblllty of members Th¢ Company is a company limited by guarantee, and does not have a share capital. The liability of m¢mber is limited to an amount not exceeding £1.