Charity number: XR29780
Company number: N1035616
Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Trustees, report and fillancial statements
for the year ended 31 March 2024

Friends Of Africa Missionary Endeavour Limited
(A eompany Jimited by guarantee)
Contents
Page
Legal and administrative inforniation
Trustees, report
Independent examiners, report
Statement of fmancial 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 information
Charity number
XR29780
Company registration number N1035616
Registered office
25-27 Edward Street
Portadown
County Amiagh
BT62 3NE
Trustees
David Garrett
Rodney Davidson
Jordan Davidson
Jonathan Lockhart
Gordon Martin
Secretary
Gordon Martin
Accountallts
S D Brown & CompaDy
Carnegie Building
25-27 Edward Street
Portadown
Co Arn]agh
BT62 3NE
Bankers
Danske Bank
35 High Street
Newtowi)ards
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 ended 31 March 2024
The trustees present their report and the financial statements for the year ended 31 March 2024. The trustees, who are
also directors of Friends Of Africa Missionary Endeavour Limited for the pU￿OseS of company law and who served
during the year and up to the date of this report are set out on page l.
Strllctiire> governance and management
The Company is constitued by it's Memorandum and Articles of Association, and limited by Guarantee, having no Share
Capital. Only persons who subscribe to the objects expressed in the Memorandum of Association of the Company, and
are appointed by the Executive Committee, or the company in a General Meeting can be admitted as Tn￿tees.
RISKS
The Executive Committee has conducted its review of the major risks to which the company is exposed, and
systems have been established to mitigate those risks. In order to minimiz£ 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 implemented.
Objectives and activities
Principal Activity
The principal activity of the charity is missionary work in Afric&
Achievements and perforniance
Many individua15 and their families have been aided through the work of the clinic in Kenya. 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 futsre perllods
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 Endeavour Limited
(A company limited by guarantee)
Report of the trnstees (incoryorating the directors, report)
for the year ended 31 March 2024
Statement of trustees, responsibilities
The trustee5 (who are also directors of Friends Of Africa Missionary Endeavour Limited for the purpose of comp
law) are responsible for preparing the Tn￿tees, Annual Report and the financial stafrments in accordance with
applicable law and Unifrd Kingdom Generalty Accepted Accounting Practice.
Company law requires the trustees to Prepare financial statements for each fmancial year which give a true and fair view
of the state of affairs of the charitable company 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 trustees
are required to:
select suitable accounting policies and then apply them consistently.
observ¢ 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 f￿ancial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in operation.
The trustees are responsible for keeping proper accounting 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 Act 2006. They are also responsil)le for safeguarding the a55ets of the charitable company and hence
for taking reasonable steps for the prevention and detection of fraud and other i￿egular1ties.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies subject to the small Companies,
regirne.
On behalf of the board
David Garrett
Director
10 December 2024
Page 3

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Independent exa]niner's report to the trustees on tbe unaudited fmancial statements of Friends
Of Africa Missionary Endeavour Limited.
I report on the accounts of Friends Of Afrkca Missionary Endeavour Limited for the year ended 31 March 2024 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 examinatior4 it is my
responsibilty to:
l) examine the accounts under section 65 of the Charities Act
2) follow the procedures laid down in the generdl Directions given by the Charity Commission for Northern Ireland
under section 65(9)(b) of the Charities Acl
3) state whether particular matters have come to my attention.
Basis of independent examiner's statement
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. The 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 twstees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
a) that accounting records were not kept in accordance with section 386 of the Compankes Act 2006
b) that the accounts do not accord with those accounting records
c) that the accounts do not comply with the accDUDting 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 further Inforn￿tiOn needed for a proper understanding of the acwunts to be reached
Independent esaminer'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 Irelan￿ i have found no nmtters that require
drawing to your attention.
Samuel David BrowD
Independent examiner
S.D. Brown & Company
Carnegie Building
25-27 Edward Street
Portadown
Co. Armagh
BT62 31YE
10 Deeember 2024
Page 4

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Statement of rjnancial activities (incorporating the income and expenditure account)
For the year ended 31 March 2024
Unrestricted
funds
2024
Total
2023
Total
Notes
Incoming resources
Incoming resources from generating fiu)ds:
Voluntary incon]e
Investment income
133,957
4,722
133,957
4,722
345,270
1,228
Total incoming resources
138,679
138,679
346,498
Resources expended
Establishment Costs
Motor and travelling expenses
Professional fees
Communications and IT
Other office expenses
Interest payable and similar charges
Amounts written (on) / off investments
Promotional costs
136,879
136,879
2,599
2,599
1,554
,554
920
920
2,038
2,038
617
617
(14,613) (14,613)
5.801
5.801
162,388
8,912
1,410
365
2,200
242
17,321
11,712
Total resources expended
135.795
135,795
204,550
Net incomingl(outgoing) resourees for the year I
Net incomel(expense) for the year
2,884
2,884
141,948
Total funds brought forward
558,308
558,308
416,360
Total funds carried forward
561,192
561,192
558,308
The statement of financial activities includes a]1 gains and losses in the year and therefore a separate statement of total
recognised gains and losses bas not been prepared.
All of the above amounts relate to continuing activities.
The notes oll pag￿ 8 to I I form all integral part of these financial statements.
Page 5

Friends Of Africa Missionary Endeavour Limited
(A company ]imited by guarantee)
Statement of FiDancial Position
as at 31 March 2024
2024
2023
Notes
Current assets
Debtors
Investments
Cash at bank and in hand
13.077
186,866
362,758
6,149
172.253
381,494
562,701
559,896
Creditors: amounts falling
due within one year
(1,509)
(1.588)
Net current assets
561,192
558,308
Net assets
561,192
558,308
Funds
Unrestricted income funds
561,192
558,308
Total funds
561,192
558,308
The Balance Sheet continues on the following page.
The notes on pages 8 to i i form an inteEf21 part of these financial statements.
P2ge 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 2024
In approving these financial statements as trustees of the company we hereby confim that:
(a) for the year the cornpany 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 directors acknowledge their responsibilities 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 subject to
the small companies, regime.
The fmancial statements were approved by the board on 10 December 2024 and Si￿ed on its behalf by
Director
David Garrett
The notes on pages 8 to 11 form integral part of these financial statements.
Page 7

Friends Of Africa Missionary Endeavour Limited
(A company linjited by guarantee)
Notes to finallcial statements
for the year ended 31 March 2024
Accounting policies
The principal accounting policies are Summ￿Sed below. The accounting policies have been applied consistently
throughout the year and the preceding year.
1.1. Basis of accounting
The fmancial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Prdctice applicable to charities preparing their accounts in accordance with the
Financial reporting Standard Applicable in the UK and Republic of Ireland(FRS 102) (effective l January 2015) -
(Charities SORP (FRS 102). the Financial Reporting 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 recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy.
1.2. Cashflow
The charity ha5 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 small charitable chaTity.
1.3. Fund accounting
General fimds are unresiTiCted ￿ndS which 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 puLpose5.
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 categorie5 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
perfoTmance by the charity, 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.
Gifis donated for resale are included as incoming resources within activities for oenerating fiu)ds when they are
sold.
Income from investments is included in the year in which it is receivable.
Legactes 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 fjnancial statements
for the year ended 31 March 2024
1.5. Resources expended
Expenditure is recognised on an a¢¢n￿l basis as a liability is incurreil Expenditure includes any VAT which
cannot be ￿llY recovered, and is reported as part of the expenditure to which it relates.
Costs of generdting funds comprise the costs associated with attracting voluntary income and the costs of trading
for fiu]draising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activÈties and s¢rvices
for its beneficiarles. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include
project rnanagement.
1.6. Tallgible r￿ed assets and depreeiation
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 eacb asset over its expected use￿1 life, as follows:
Fixtures. fittings and equipment
250/0 straight line
Inv&stments
Current asset investments are at the lower of c05t and net realisable value.
Voluntary income
2024
TotAI
2023
Total
Income received
Gift Aid
Legacies
127,029
6,928
102,082
6,149
237.039
133,957
345,270
Investment income
2024
Total
2023
Total
Bank interest receivable
4,722
1228
4,722
1,228
Page 9

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2024
Taxation
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation
Taxes Act 1988. Accordin?oly, there is no tsxation charge in these accounts.
Fixtures,
rittings and
equipment
Tangible fjxed assets
Total
Cost
At l April 2023 and
At 31 March 2024
12,652
12,652
Depreciation
At l April 2023
12,652
12,652
At 31 March 2024
12,652
12,652
Net book values
At 31 March 2024
At 31 March 2023
Debtors
2024
2023
Other debtors
13,077
6,149
Current asset investments
2024
2023
Listed investments
186,866
172,253
Creditors: amounts falling due
Ithin one yeydr
2024
2023
Accrua15 and deferred income
1,509
1,588
Page 10

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2024
Analysis of net assets between funds
Unrestricted
funds
Total
funds
Fund balances at 31 March 2024 &s represented by:
Current assets
Current liabilities
562,701
(1,509)
562,701
(1,509)
561,192
561,192
10.
Unrestricted funds
At
l April Ineoming Outgoing
2023
resourees
resources
At
31 March
2024
General Funds
558,308
138,679
(135,795)
561,192
11.
Capital commitments
The company had no Capital Con)mitments at the Balance Sheet date.
12.
Related party transactions
There were no related paty transactions duriDg the year.
13.
Controlling interest
The controlling party of the company is considered to be the Board of Trustees.
14.
Company limited by gwarantee
Friends Of Africa Missionary Endeavour Limited is a company limited by guarantee and accordingly doe5 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 he 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 guaralltee)
The following pages do Dot fonn part of the statutory aeeounts.

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Detailed statement of financial activities
For the year ended 31 March 2024
2024
2023
Incoming resources
Incoming resources from generating funds:
V(Jluntary income
Income received
Gift Aid
Legacies
127,029
6,928
102,082
6,149
237,039
133,957
345,270
Investment income
Bank interest receivable
4.722
1,228
4.722
1,228
Total incoming resources from generating funds
138,679
346,498
Total incomillg resources
138,679
346,498
Resources expended
Costs of generating funds:
Cost of generating voluntary income
Donatio
Establishment- Project Work
Other motor & travel costs
Professional Professional fees
Telephone expenses
Computer and I.T costs
Promotional costs
136.879
2.599
1.554
920
2,038
5,801
162,388
8,912
1,410
365
2,200
11,712
149,791
186,987
Total cost of generating voluntary ineome
Fundraising trading:
cost of goods sold and other costs
Totsl costs of generating funds
149,791
186,987
149.791
186,987
Page 13

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Detailed statement of fmancial activities
For the year ended 31 March 2024
2024
2023
Charitable activities
Governance costs
Aciivilies underlaken directly
Bank charges
617
242
617
242
Support cos15
Support - Amounts written off l (on) investtDents
(14.613)
17,321
(14,613)
17,321
Total governance costs
(13,996)
17,563
Net incomingl(outgoing) resources for the year
2,884
141,948
Page 14