Cbarity number: XR29780
Company number: N1035616
Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Trnstees, report and fmancial statements
for the year ended 31 March 2023

Friends Of Afriea Missionary Endeavour Limited
(A company limited by guarantee)
Contents
Page
Legal and administrative inforniation
Trustees, report
Independent examiners, report
Statement of financial activities
Statement of Financial Position
Notes to the Accounts
8-12

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Legal and administrative inforniation
Charity number
XR29780
Company registration number N1035616
Registered office
25-27 Edward Street
Portadown
County Arniagh
BT62 3NE
Trustees
David GaTrett
Rodney Davidson
Alan Cunningham
Jonathan Lockhart
Gordon Martin
Secretary
Gordon Martin
AccountaJAts
S D Brown & Company
Carnegie Building
25-27 Edward Street
Portadown
Co Arn)agh
BT62 3NE
Bankers
Danske Bank
35 Higb Street
Newtownards
Co Down
Page I

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Report of the trustees (incorporating the directors, report)
for the year eDded 31 March 2023
The ljustees present their report and the financial statements for the year ended 31 March 2023. The lrnstees, who are
also directors of Friends Of Afrlca Missionary Endeavour Limited for the purposes of company law and who served
during the year and up to the date of this report are set out on page l.
Structhreg governance and management
The company is constitued by it's Memorandum and Articles of Association, and limited by Guarantee, having no Share
Capitsl. Only persons who subscribe to the objects expressed ill the Memorandum of Association of the Company, and
are appointed by the Executive Committee, or the company in a General Meeting can be admitted &s Trnstees.
RISKS
The Executive Committee has conducted its own review of the major risks to which the company is exposed, and
systems have been established to mitigate those risks. In order to minimize internal risks, and to ensure the consistent
quality of delivery for all operational aspects of the company procedures for authorization of all transactions, and
projects have been implemenfrd.
Objectives and activities
Principal Aclivity
The principal activity of the charity is missionary work in Africa.
Achievements and perfornjance
Many individuals and their families have been aided through the work of the clinic in Keny& It is hoped that the income
by way of donations will continue at a rate which will sustain this work and develop the ministy of Friends of Africa
Missionary Endeavour Limited.
Financial review
The results of the company for the year are detailed on pages 5 to 12.
Plans for future periods
For the next 12 months we are Committed to continuing our work in Afric&
Funds held as custodian trustee on behalf of others
No funds are held as Custodian on behalf of others.
Page 2

Friends Of Africa Missionary Elldeavour Limited
(A company limited by guarantee)
Report of the trustees (incorporating the direetors, report)
for the year ended 31 March 2023
Statement of trustees, responsibilities
The trustees (who are also directors of Friends Of Africa Missionary Endeavour Limited for the pU￿oSe of company
law) are responsible for preparing the Truste¢s' AJ)nual Report and the financial statements in accordance with
applicable Iaw and United Kingdom Generally Accepted Accounting Prdctice.
Company law requires the trustees to prepare fmancial statements for each financial year which give a trne and fair view
of the state of affairs of the charitable compaDy and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that period. In preparing these financial statements, the trnstees
are required to:
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed
and explained in the financial statements. and
prepare the financial statements on the going concern b&%is unless it is inappropriate to presume that the charitable
company will continue in operation.
The trustees are responsible for keeping proper aCco￿tIng records which disclose with reasonable accuracy at any time
the financial position of the charitable company and which enable them to ensure that the financial statements comply
with the Companies A¢t 2006. They are also responsible for saftguarding the assets of the charitable company and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance wtth the provisions applicable to companies subject to the small companies,
regime.
On behalf of the board
Giordon Martin
Director
28 December 2023
Page 3

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Independent examiner's report to the trustees on the llnaudited f￿anCial statements of Friends
Of Africa Missionary Endeavour Limited.
I report on the accounts of Friends Of Africa Missionary Endeavour Limited for the year ended 31 March 2023 set out on
pages2to 11.
Respective responsibilities of trustees and independent examiner
As the charity 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 n]y
responsibilty to:
l) examine the accounts under section 65 of the Charitie5 Act
2) follow the procedures laid down in the general DirectiODS given by the Charity Commission for Northern Ireland
under section 65(9)(b) of the Charities Act
3) state whether particular matters have come to my attention.
Basis of independent examiner's ststement
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was C￿led
out in accordance with the general Directions given by th¢ Charity Conllnission for Northern Ireland und¢r section
65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a
comparison of the accounts present¢d with those records. It also included consideration of any unusual items or
disclosure5 in the accounts and seeking explanations from you as charity trnstees concerning any such matters.
My role is to state whether any material matters have come to my attention givino me cause to believe:
a) that accounting records were not kept in accordance with section 386 of the Companies Act 2006
b) that the accounts do not accord with those accounting records
c) 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
d) that there is f(wther infonnation 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 (a) to (d) 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.
Samuel David Brown
Independent examiner
S.D. Brown & Company
Carnegie Buildillg
25-27 Edward Street
Portadown
Co. Arniagh
BT62 3NE
28 December 2023
Page 4

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Statement of financial activities (incorporating the income and expendithre account)
For the year ended 31 March 2023
Unrestrieted
funds
2023
Total
2022
Totsl
Notes
Incoming resources
Incoming resources from generating funds".
Voluntary income
Investment income
345,270
1,228
345,270
1,228
124,357
76
Total incoming resoure&g
346,498
346,498
124,433
Resources expended
Establishment costs
Motor and travelling expenses
Professional fees
Communications and IT
Other office expenses
Interest payable and similar charges
Amounts written (on) l off investments
Promotional costs
162,388
.912
1,410
365
2,200
242
17,321
11,712
162,388
8,912
1,410
365
2,200
242
17,321
11,712
148,469
1,187
1,800
368
1,477
191
(964)
8,292
Total resources expended
204,550
204,550
160,820
Net incomingl(outgoing) resources for the year I
Net incomel(expense) for the year
141,948
141,948
(36,387)
Total funds brought forward
Total funds Carried forward
416,360
416,360
452,747
558,308
558,308
416,360
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total
recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 8 to I I forni an integral part of those financial statements.
Page 5

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Statement of Financial Position
as at 31 March 2023
2023
2022
Notes
Current assets
Debtors
Investments
Cash at bank and in hand
6,149
172253
381,494
7,384
189,574
220,973
559,896
417,931
Creditors: amounts falling
due within one year
Net current assets
(1,588)
(1,571)
558,308
416.360
Net assets
558.308
416.360
Funds
Unrestricted income fijnds
558,308
416,360
Total funds
558,308
416,360
The Balance Sheet continues on the following page.
The notes on pages 8 to 11 forni an illtegraR part of these fin211Ci21 statemen
Page 6

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Statement of Financial Position (continued)
Trustees statements required by the Companies Act 2006
for the year ended 31 March 2023
In approving these financial statements as t￿￿teeS of the company we hereby confirni that:
(a) for the year the company was entitled to exemption from audit under section 477 of the Companies Act
2006 relating to small companies.
(b) the members have not required the company to obtain an audit of its accounts fior the year in question in
accordance with section 476.
(c) the director5 acknowledge their responsil)ilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
(d) these accounts have been prepared in accordance with the provisions applicable to companies subjert to
the small companies, regime.
The fmancial statements were approved by the board on 28 December 2023 and signed on its behalf by
Director
Gordon Martin
The notes on pages 8 to I I forni an integral part of these financial statements.
Page 7

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2023
Accounting policies
The principal accounting policies are summartsed below. The accounting policies have been applied consistently
throughout the year and the preceding year.
1.1. Basis of accounting
The fInancial statements have been prepared in accordance with AccountTng and Reporting by Charities:
Statement of Reconmiended Practice applicable to charities preparing their accounts in accordance with the
Financial reportinrv Standard Applicable in the UK and Republic of Ireland(FRS 102) (effective l January 2015) -
(Charities SORP (FRS 102), the Financial Reporttng Standard applicable in the UK and Republic of Ireland (FRS
102) and the Companies Act 2006.
Friends of Africa Missionary Endeavour Ltd meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially reCO￿lsed at historical cost or transaction value unIess otherwise stated in the
relevant accounting policy.
1.2. Cashflow
The charity has taken advantage of the exemption in Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), from the requirement to
produce a cash flow statement on the grounds that it is a Sn￿11 charitable charity.
1.3. Fund aecounting
General funds are unrestricted funds whi¢h are available for use at the discretion of the trustees in furtherance of
the general objectives of the charity and which have not been designated for other pwposes.
1.4. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the
income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to
particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of
financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific
perforn]ance by the chartty, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of
services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating fimds when they are
sold.
Income from investments is included in th¢ year in which it is receivable.
Legacies are included when the charity is advised by the personal representative of an estate that payment will be
made or Property transferred and the amount involved can be quantified.
Page 8

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2023
1.5. Resources expended
EXpendit￿e is recognised on an a¢¢n￿l basis as a liability is incuTTed. EXpendItt￿e includes any VAT which
cannot be ￿llY recovered, and is reported as part of the expenditure to which it relates.
Costs of generating fimds comprise the costs associated with attracting voluntary income and the costs of trading
for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of all
indirect nature necessary to support them.
Support Costs are those costs incurred directly in support of expenditure OD the objects of the charity and include
project managemenL
1.6. Tangible r￿ed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated
to write off the cost less residual value of each asset over its expected ￿Seful life, as follows:
Fixtures, fittings and equipment
250/0 Straight line
1.7. Investments
Current asset investsnents are at the lower of cost and net realisable value.
Voluntary income
2023
Total
2022
Total
Income received
GiftAid
Legacies
102,082
6,149
237,039
116,973
7.384
345,270
124,357
Investment income
2023
Total
2022
Total
Bank interest receivable
1,228
76
1,228
76
Page 9

Friends Of Africa Missionary Endeavour Limited
(A company ]imited by guarantee)
Note5 to fjnancial statements
for the year ended 31 March 2023
Taxation
The charitys activities fall within the exemptions afforded by the provisions of tbe Income and CoryioTation
T&xes Act 1988. Accordingly? there is no taxation charge in these accounts.
Fixtures,
rittings and
equipment
Tangible r￿ed assets
Total
Cost
At l April 2022 and
At 31 March 2023
12,652
12,652
Depreciation
At l April 2022
12,652
12,652
At 31 March 2023
12,652
12,652
Net book values
At 31 March 2023
At 31 March 2022
Debtors
2023
2022
Other debtors
6,149
7,384
Current asset investments
2023
2022
Listed investments
172253
189,574
Creditors: amounts falling due
within one year
2023
2022
Accruals and deferred income
1,588
1,571
Page 10

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2023
Analysis of net assets between funds
Unrestricted
funds
Total
funds
Fund balances at 31 March 2023 as represented by:
Current assets
Current liabilities
559,896
(1,588)
559,896
(1,588)
558,308
558,308
10.
Unrestricted fund5
At
l April Incoming Outgoing
2022
resources
resources
At
31 Marc
2023
General Funds
416,360
346,498
(204,550)
558,308
11.
Capital commitments
The company had no capital cornmithients at the balance sheet dafr.
12.
Related party transactions
There were no related party transactions during the year
13.
Controlling interest
The controlling paty of the company is considered to be the Board of TTh￿tees.
14.
Company limited by guarantee
Friends Of Africa Missionary Endeavour Limited ts a company limited by guarantee and accordingly does not
have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the
assets of the charitable company in the event of its being wound up while be or she is a member, or within one
year after he or she ceases to be a member.
Page 11

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
The following pages do not forni part of the statutory accounts.

Friends Of Afriea Missionary Endeavour Limited
(A company limited by guarantee)
Detailed statement of financial activlties
For the year ended 31 March 2023
2023
2022
Incoming resources
Incoming resources from generating funds:
Voluntary income
tncome received
Gift Aid
Legacies
102,082
6,149
237,039
116,973
7,384
345270
124,357
Invaslmenl income
Bank interest receivable
1,228
76
1,228
76
Total incoming resources from generating funds
346,498
124,433
Totsl incoming resources
346,498
124,433
Resources expended
Costs of generating fllnds:
Cost of generatillg voluntsry income
Donations
Establishment - Project Work
Other n]otor & travel costs
Professional - Professional fees
Telephone expenses
Computer and l.T costs
Promotional costs
162,388
8,912
1,410
365
2,200
11,712
148,469
1,187
1,800
368
1,477
8.292
186,987
161,593
Total cost of generating voluntary income
Fundraising trading:
cost of goods sold and other costs
Total costs of generating funds
186,987
161,593
186,987
161,593
Page 13

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Detailed statement of fmancial activlties
For the year ended 31 March 2023
2023
2022
CharitabIe activities
GovernaDce costs
Activities undertaken directly
Bank charges
242
191
242
191
Support costs
Support - Amounts written off l (on) investments
17,321
(964)
17,321
(964)
Total governance costs
17,563
(773)
Net incomingl(outgoing) resources for the year
141,948
(36,387)
Page 14