Charity number: XR29780
Company number: N1035616
Friends Of Afriea Missionary Endeavour Limited
(A eompany limited by guarantee)
Trustees, report and financial statements
for the year ended 31 March 2025

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Contents
Page
Legal and athninistrative information
Tn￿te¢s, 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
Trnstees
David Garrett
Rodney Davidson
Jordan Davidson
Jonathan Lockhart
Gordon Martin
Secretary
Gordon Martin
Accountants
S D Brown & Company
Carnegie Building
25-27 Edward Street
Portadown
Co Arniagh
BT62 3NE
Bankers
Danske Bank
35 High Street
Newtownards
Co Down
Page I

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Report of the trustees (incoryorating the directors, report)
for the year ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees, who are
also director5 of Friends Of Africa 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.
Structure> governallce and management
The company is constitued by it's Memordndum and Articles of Associatiory and limited by Guarantee, having no Share
Capital. Only persons who subscribe to the obje¢ts 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 Trustees.
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 &spects of the company procedures for authorization of all transaction5, and
projects have been implemented.
Objectives and activities
Principal Activity
The prtncipal activity of the charity is missionary work in Africa.
Achievements and perforn]ance
Many individuals 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 future periods
For the next 12 months we are committed to continuing our work in Africa.
Fullds held as custodian trustee on behalf of others
No fiJnds are held as Custodian on behalf of others.
Page 2

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 2025
Statement of trustees, responsibilities
The trustees (who are also directors of Friends Of Africa Missionary Endeavour Limited for the purpose of company
law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with
applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trnstees to prepare financial statements for each fmancial year which give a trne and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resouice5, including the
income and expenditure, of the charttable company for that period. In preparing these financial statements, the trustees
are required to:
select suitable accounting policies and then apply them CODSiStently;
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 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 Cornpanies Act 2006. They are also responsible for safeguarding 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 with the provisions applicable to companies subject to the small companies,
regime.
On behalf of the board
David Garyett
Director
20 November 2025
Page 3

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Independent exan)iner's report to the trnstees oll the unaudited fmancial 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 2025 set out on
pag¢52toll.
Respective responsibilities of trustees and independent examiner
As the charity trustee5 (and also the directOT5 of the company for the PUTposes of company law) you are responsible for
the prepardtion of the accounts in accordance with the requir¢ments of the Companies Act 2006. Having satisfied myself
that the charity is not sllbj￿t to audit under company law, and is eligible for independent examination, it is my
responsibilty to:
l) examine the accounts under Section 65 of the Charities Act
2) follow the procedures laid down in the general Directions 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 statement
I have examined your charity accounts as r¢quired under section 65 of the Charities Act and my examination wa5 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 chaTIty and a
comparison of the accounts presented with those records. It also included considerdtion of any unusual items or
disclosures in the accounts and seeking explanations from you as charlty tr￿SteeS 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 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 Ststement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting standa￿ applicable in the UK and Republic of Ireland
d) that there is fijrther inforniation needed for a proper understanding of the accoimts 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
drawÉng to your attention.
Samuel David Brown
Independent examiner
S.D. Brown & Company
Carnegie Building
25-27 Edward Street
Portadown
Co. Armagh
BT62 3NE
21) November 2025
Page 4

Friends Of Africa MRssionary Endeavour Limited
(A eompaDy limited by guarantee)
Statement of financRal activities {ineorporating the income and expenditure account)
For the year ended 31 March 2025
Unrestricted
fullds
2025
Total
2024
TotAI
Notes
Incoming resources
Incoming resources from generating funds:
Voluntary income
Investsnent income
103,498
5,280
103,498
5,280
133,957
4.722
Total incoming resources
108,778
108,778
138,679
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
Printing, postage and stationery
Promotional costs
132,248
132,248
136,879
2,599
1,554
920
2,038
617
(14,613)
1,576
445
731
627
5,951
542
5,280
1,576
445
731
627
5,951
542
5,280
5,801
Total resources expended
147,400
147,400
135,795
Net incomingl(outgoing) resources for the year I
Net incomel(expense) for the year
{38,622) (38,622)
2,884
Total funds brougbt forward
561,192
561,192
558,308
Total funds carried forward
522,570
522.570
561,192
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 11 form an integral part of these f￿ancial Statements.
Page 5

Friends Of Afriea Missionary Endeavour Limited
(A company limited by guarantee)
Statement of Financial Position
as at 31 Mareh 2025
2025
2024
Notes
Current assets
Debtors
Investmellts
Cash at bank and in hand
12,254
180,915
331,044
13,077
186,866
362,758
524213
562,701
Creditors: amounts falling
due within one year
Net current assets
(1,643)
(1,509)
522,570
561,192
Net assets
522,570
561,192
Funds
Unrestricted income fuods
522,570
561,192
Totsl fullds
522,570
561,192
The Balance Sheet continues on the following page.
The notes on pages 8 to 11 form an integral part of these fmancial statements.
Page 6

Friends Of Africa Missionary Endeavour Limited
(A eompany limited by guarantee)
Statement of Financial Position (continued)
Trustees statements required by the Companies Act 2006
for the year ended 31 March 2025
In approving these financial statements as trustees of the company we hereby confimi 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 audtt 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 financial ststements were approved by the board on 20 November 2025 and signed on its behalf by
Director
David Garrett
The notes on pages 8 to 11 form an integral Pvdrt 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 2025
Accounting policies
The principal accounting policies are summarised 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 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 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 EO2.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy.
1.2. Cashflow
The charÉty 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 groun(Ls that it is a small charilable charity.
IJ. Fund YdccountiDg
General fimds are unrestricted funds 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 purposes.
1.4. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the
incorne 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
performance 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 thi5 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 the year in which it is receivable.
Page 8

Friends Of Africa Missionary Endeavour Limited
(A Company limited by guarantee)
Notes to finaneial statements
for the year ended 31 March 2025
1.5. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating fi￿dS comprise the costs associated with attracting voluntary income and the costs of trading
for fimdraising purposes including the charitys shop.
Cbaritable expendItt￿e comprises those costs incurred by the charity in the delivery of its activities and service5
for its beneficiaries. 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 managemenL
1.6. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rate5 calculated
to write off the cost less residual value of each &sset over its expected useful life, as follows:
Fixtures, fittings and equipment
25 % straigbt line
1.7. Investments
Current asset investments are at the lower of cost and net realisable value.
Voluntary income
2025
Total
2024
Total
Income received
Gift Aid
97,999
5,499
127,029
6,928
103,498
133,957
Inveslment income
2025
Total
2024
Total
Bank interest receivable
5,280
4,722
5,280
4,722
Taxation
The charity's activities fall within the exemption5 afforded by the provisions of the Income and Corporation
T&xes Act 1988. Accordingly> there is DO taxation charge in these accounts.
Page 9

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2025
Fixtures,
rittings and
equipment
Tangible fixed assets
Tot81
Cost
At I ApTiI 2024 and
At 31 March 2025
12,652
12,652
Depreciation
At l April 2024
12,652
12,652
At 31 March 2025
12,652
12,652
Net book values
At 31 March 2025
At 31 March 2024
Debtors
2025
2024
Other debtors
12,254
13,077
Current asset investments
2025
2024
Listed investments
180,915
186,866
Creditors: amounts falling due
within one year
2025
2024
Accruals and deferred income
1,643
,509
Page 10

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 March 2025
Analysis of net assets between funds
Unrestricted
funds
Total
funds
Fund balances at 31 March 2025 as represented by:
Current assets
Current liabilities
524,213
(1,643)
524,213
(1,643)
522,570
522,570
10. Ullrestricted funds
At
l April Ineoming Outgoing
2024
resources
resources
At
31 March
2025
General Funds
561,192
108,778
(147,400)
522,570
11.
Capitsl commitments
The company had no Capital Commitments at the Balance Sheet date.
12.
Related party transactions
There were no related paty transactions during the year.
13.
Controlling interest
The controlling party of tbe company is considered to be the Board of Tn￿tees.
14.
Company limited by guarantee
Friends Of Africa Missionary Endeavour Limifrd is 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 £ I to the
assets of the charitable company in the event of its beints 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 guarantee)
The following pages do not forni part of the statutory aeeounts.

Friends Of Africa Missionary Endeavour Limited
(A company limited by guarantee)
Detailed statement of f￿anCial activities
For the year ended 31 Mareh 2025
2025
2024
Incoming resources
Incoming resources from genernting funds:
Volunlary income
Income received
Gift Aid
97,999
5,499
127,029
6,928
103,498
133,957
Investmenl income
Bank interest receivable
5,280
4,722
5,280
4,722
Total incoming resollrees from generating funds
108,778
138,679
Total incoming resources
108,778
138,679
Resollrces expended
Costs of generating funds:
Cost of generating voluntsry income
Donations
Establishment- Project Work
Other motor & travel costs
Professional - Professional fees
Telephone expenses
Computer and l.T costs
Printtng, postage and stationery
Promotional costs
132,248
136,879
2,599
1,554
920
2,038
1.576
445
731
542
5,280
5,801
140,822
149,791
Total cost of generating voluntsry income
Fundraising trading:
cost of goods sold and other costs
Total costs of generating funds
140,822
149,791
140,822
149,791
Page 13

Friends Of AfrAca Missionary Endeavour Limited
(A company limited by guarantee)
Detailed statement of f￿anCial activities
For the year ended 31 March 2025
2025
2024
Charitable activities
Governance costs
Aclivities undertaken direcily
Bank charges
627
617
627
617
Support costs
Support- Amounts written off l (on) investments
5,951
(E4,613)
5,951
(14,613)
Total governance costs
6,578
(13,996)
Net incomingl(outgoing) resources for the year
{38,622)
2,884
Page 14