Frlends of the Indlan Mlsslonary Soclety
ANNUAL REPORT
AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 1st January 2025
Charlty No: NIC108671

Frlend8 of the Indlan Mlsslonary Soclety
Charlty Information
Chalrporson
Paullne McKenna
Honorary Treasur•r
Mark McGinley
Tru•to••
Mlss Ann8 Maria O'raw8
Mrs Ellzabeth Marla Turner
Mr Matthew Monaghan
Mrs Paullne O'brlen
Mr Mark Brlan Mcglnley
Charlty numb•r
NIC108671
Prlnclpal and R•glstsrnd
Offlca
143 Queensway
L8mbeg
Llsbum
BT27 4QS
Accountanl
TAX-WISE- ACCOUNTANTS (NI) LTD
Offlce-06, Waavers Court
Buslness Park
Llnfleld Raod
Belfast BT12 5GH
Banker
AIB (NI)
11- 15 Donagall Square North
Belfast
BT15GB

Frlends of the Indlan Mlsslonary Soclety
Charlty Orynslatlon
FINANCIAL STATEMENTS FOR
THE YEAR ENDED 1st January 2025
CONTENTS
Pago
1.Trustees' r8POrt
1to3
2, Independent Examine¢8 Report
4toS
3. Statement of Flnanclal Actlvltles
4. Balance sh88t
6. Notes to the flnancial ststements
8t010

Frlends of th8 Indlan Mlsslonary Soclaty
Trustees. R8POrt
for the year endod 01 January 2025
The Trustees of the Trust submft thelr annual r8POrt and the unaudited financlal statements for the
period ended 1 January 2024. The Tru8te8s conflm that the Annual report and financlal
statements of the charlty comply with the current stalutory requir6m8nts, the r8qulrements of the
charlty's governing document and the provlslon8 of the Statement of Recomm8nded Practice
(SORP), appllcable to charltles preparlng their acwunts In accordance wlth the Flnanclal
Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 102)
Governlng In8trum6nL'
The Friends of the Indian Mlsslonary Soclety has bean oparatlng slnce 24 October 2022 as a
charlty oporallng wlthln racogn16ed charflable objeclfves. Thls charlty Is governed and fflanaged by
Commltt88 of Trustees in accordance wlth the charity regulatlons.
Objectlves and actlvltl681 publlc boneflt ts81
The Frf8nd3 of the Indlan Mlsslonary Soclety exlsts to r8118V8 those In need through dlsadvantag8
who r8sld8 in India. Thls Is achieved by provldlng flnanclal support, givlng people access to
educatlon, promoting health, hyglenlc water and sanltallon and advancing the Roman Cathollc
rellglon. The ben8flclarles are disadvantagad areas In Indla In whleh th8 charlty operates. The
dlrect b8neflts which flow from the Frlends of the Indlan M1881onary Society indudes Improvlng the
phy81cal, mental and splrltual capabllltles of peopl8 In Indla through tlnanclal support, educallon
servlcas and Improvlng thelr dally Ilve
The Charlty Is organlsed wlth a commlttee (Boar(J of Trustee8) 818cted by the members to oversee
the overall actlvltles and one of the commlttee members Is nomlnated as chairperson, to monltor
the day-tO•day runnlng of the charlty
TrugtO08 and prlnclpal offlcev•:
The followlng offlcers of the company have held office for the who16 of th8 year.
Ch•lrp•r8on
PaUl1r￿ McKenna
Honorary Tr•asurer Mark McGlnloy
Actlvltl•8 and Achlevements:
The charlty Is in its first year of operation and buildlng up funds to be able to send to organlsatlons
In India to enable them to help disadvantaged people.
During the period endad 1 January 2025 the charlty had total Income of £42,073.
Revlow of Transactlons and Flnanclal Po8ltlon:
The lolal Income for the year amounted to £42,073. The accumulated funds amounted to £43,228
as of 1 January 2025.
Page-1

Frlend8 of tho Indlan MIs8lonary Soclaty
Trustees. Report
for tho year ended 1 January 2025
Reserve8 Pollcy:
The charlty's policyls to retaln algvel of reserves whlch matches the needs of tha charitable
charlty both at the current tlrne and In the foreseeable future. This also allows Ihe charlty to plan
for futur8 developments. Th181s estlmated at a reserv8 level of £10,000 and g8n8ral reserv8s are
currently above thls level. The reserves pollcy is reviewed annually. Free reserves are thos6
unrestricted reserve8 not designated for, nor Invested in fixed assets and which are avallable for
general us8 and can be deslgnated for future developments.
Rlsk Management:
The Trust886' recognlse the major rfsks that th8 company faces each finandal year when
preparing and updating th8 Strategk plan and as such has developed systems to monltor and
control these r18k8 to mltigate any Impact that they may have on the organlsation in the futur8.
Statsmont of TrustM8' Re8pon8lbllltlos
The trustea8 are r8sponsible for preparlng the Trustee8' Annual Report and th8 flnanclal
statements in accordance With applicable law and Unlted Kingdom Accountlng Standards (Unlted
Klngdom Generally Acc8pt8d Accountlng Practlce).
The law applicablo to charities in Northem Ireland requires the trust888 to prepare financlal
statements for each flnanclal year whlch glve a true and falr vl8w of the stata of affalrs of the
charlty and of the Incoming rasourees and appllcation of resourcas of the charlty for that perlod.
In preparlng these flnanclal statements, the trustees are requlr8d to:
1. Select sultable 8ccountlng pollcles and then apply them cons16tency
2. Observe the m8thods and prlnclples in the Charlties SORP
3. Make judgemenls and estimates that are reasonable and prudent
4. State whether appllcabl8 accounting standards, comprlslng FRS 102, have been
followed, subject to any materlal departures d18closed and explalned In the flnanclal
statements; and
5. Prepare the flnanclal statemants on the golng concerning basls unless It Is Inapproprlate to
presume that the charity will continue in buslness
The trustees are responslble for keoplng proper accountlng records that dlsclose wlth reasonable
accuracy at any tlme the flnancial posltion of the charfty and enable them to ensure Ihat th8
financial statements comply with the Charlt18s Acl (Northem Ireland) 2008 and The Charith8S
(Accounts and Reports) Regulalions (Northem Ireland) 2015. They are also responsible for
safeguardlng the assels of the charfty and hence for taklng reasonable steps for the prevention
and detertion of fraud and other Irregularltles.
Page-2

Frlend8 of the Indlan Ml88lonary Soclety
Trustse8' Report
for the year ond•d 1 January 2025
The trust88s are responsible for the malntenance and integrity of the charity and flnandal
Information. Leglslation In the Unlted Klngdom governlng the preparatlon and dissemination of
financlal slatement8 may dlffer from legislation In other Jurisdictions.
Th15 report was approved by the trustees on 18 February 2026.
Slgned on behalf of trustees
Paullna McK8nna
(Chalrper80n)
Page-3

REPORT OF THE INDEPENDENT EXMINER TO THE CHARITY
TRUSTEES OF THE FRIENDS OF THE INDIAN MISSIONARY SOCIETY
For tho year ended 1 January 2025
I report on the accounts of the Trust for th8 perlod ended 1 January 2025, whlch are set out on
pages 6 to 10.
Rospoctlva responslbllllle• of charlty trustoos and •xamln•r
As the charlty's trust888 you are responsible for the preparation of the accounts In accordance
wlth the Charltl8s Act (Northern Ireland) 2008.
It is my r8sponslblllty to:
1. Examine the accounts under sectlon 65 of the Charltles Act.
2. Follow the procedures laid down In the general dlreclion8 given by th8 Comml8slon under
Section 65(9) of the Charites Ad
3. Stste whether partlcular mattars have come to ry attentlon.
Basls of Independont examIne￿3 r•port
I hav8 8xamlned your charfty accounts as required und8r sectlon 65 of the Charftles Act and my
examlnatlon w88 carrled out In accordance wlth the general Dlrectlons glv8n by the Charlty
Commlsslon for Northem Ireland under sectlon 65(9)(b) of the Charltles Act.
My examination Includ8d 8 revlew of the ac¢ountlng records kept by the charlty and a comparlson
of the accounts presented wlth those records. It also Included consideration of the accounts
presented wlth those recA)rds. It also Included consideratlon of any unu8ual items or d18closur88 in
the accounts, and seeklng explanations from you a8 charlty trustees concemlng any 8uch matters.
My rol8 is to state where any material matters have come to my attentlon glvlng me cause to
believe:
1, That accountlng records were not k8Pt In accordance wlth section 63 of th8 Charftles Acl.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accountlng requirements of the Charftles Act.
4. That there Is further Information n8eded for a property understandlng of the accounts to be
reachgd.
Page4

REPORT OF THE INDEPENDENT EXMINER TO THE CHARITY
TRUSTEES OF THE FRIENDS OF THE INDIAN MISSIONARY SOCIErY
For tho yoar ended l January 2025
Independonl •xamlnof s statem•nt
I have completed my Independent examlnatlon of the accounts of The Frlends of the Indlan
Mlsslonary Society for the year ended 1 January 2025.
In carrylng out my @xarnlnatlon, I have revlewed the accountlng records and Infonnatlon made
avallable to me. However, due to Ilmltatlons In the Infonnatlon pro￿ded, I was unable to fully
assess the followlng matters:
1. Whether accountlng records were kept In accordance with sectlon 63 of the Charitles Act,, and
2. Whether all further Infomiatlon necessary for a proper und8rstandlng of the accounts was
avallabl8.
Subject to the matters noted above, I have no concems In re8P8Ct of the followlrKJ:
2. That the accounts accord with th6 accountlng records made avallable to mg: and
3. That the accounts compty wlth Ihe appllcabl6 accountlng requlrem8nts of the Charltles Act.
In accordance wlth the Dlrectlons of the Charlty Comml88lon for Northern Ireland, and based on
the Informatlon available to me, no other matters have come to my attention that requlre reportlng
to the trustee8.
Sarwar Sayeed
Independent Examln8r
TAX-WISE- ACCOUNTANTS (NI) LTD
The HQ, Ofllce-06, Weavers
Court Buslness Park
Linfield Road
Belfast BT12 5GH
Page-5

Frfonds oftha Indlan Mlsslonary Soclety
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 1 JANUARY2025
Total
2025
Total
2024
Unr•8trlctod R•strlGtod
INCOMe AND EXPENDITURE
Note5
INCOMING RESOURCES
Chartiable Actlvltl88 Income
33,000
9,073
42.073
3,651
Total Incom•
33,000
9,073
42,073
3,651
RESOURCE8 EXPENDED
Charltable Actlvllles Cost
Govemanca Cost
2016
480
Total R••our¢u Exp•nd•d
2,016
2,496
NET INCOME IDEFICIT FOR THE YEAR
30,984
8,593
39,577
3,651
Fund Mov•m•nt
Fund a• at 2 January 2024
1,930
1,721
3,651
3,651
Fund• u at 1 January 2025
32,914
10.314
43,228
3,651
The notes on pages 8 to 10 fonn part of these accounts.
Pag&6

Friends of tha Indian Mlsslonary Socloty
BALANCE SHEET AS AT 1 JANUARY 2025
Total
2024
2025
Not88
FIXED ASSETS:
Tanglble Assets
Curr•nt Assets:
Debtor8
Cash at Bank and In hand
45
651
45,103
3,651
Cr•dltors:
Amount falllng due wlthln
one year
Not Curr•nt A••et•
Total Not A$8•t8
Fund•
Unreslrlcl8d fvnd8
Tolal Unrestrfcted fund8
32,914
1,721
Re8trlct6d Fund8
10,314
Total Funds
Approved by the Board of Trustees on 16 February 2026 and 8lgned on118 behalf by
Paullne McKenna
(Chalrperson)
Th8 notes on pages 8 to 10 form part of these accounts.
Pa￿7

Frlends of the Indlan MIs8lonary Soclety
Notés to the flnanclal statsment8
for tho yoar ended 1 January 2025
1 Accounllng Pollcl••
1.1 BaJl• ￿ proparatlon of account•.
The flnanclal statements have bean prepared undor the hlstorlcal cost conventlon and In accordance
wlth Companle8
Act, SORP and Iha Flnanclal Reportlng Standard for Smaller Entttles.
1.2 Grants rnG•lvabl•:
Gran18 for Immedl8te oxpendlture are accounted for whon they become recelvablo.
Grants recelved for speclfic purp0888 are treated a8 restrlGted funds.
Grants re8trlcted to future accounung perlod are deferred and racogn186d In th08e perlodts.
1.3 Allocatlon of ¢08t:
C08ts are allocated batwaon reslrlcted and unreBtrfGted fund accordlng to the torn￿ of Incom8.
Where ttem8 gxpended ar• mlxad, they are apportloned betwegn Ihe categorf83 accordlng to th6 Income
they relate to
2. Incomlng R•gourc•8
The Incoming resources and surplus are attributable to the prlncipal actlvltle8 of the charity.
3 INCOME SUMMARY
CHARITABLE ACTNITIES INCOME:
Unr88trlcted Restrlcted
2025
2024
General Donatlon
Chlld Sponsorshlp
Water Pump Donauon
Lfvellhood &Agrlculture
Alds & Appllances
33.000
33,(K)O
4.593
3,900
80
500
4,593
3,9
161
80
500
510
33,000
9,073
42,073
3,651
33,000
9.073
42,073
3.651
Total Incomo
Pag

Frlends of the Indlan Mlsslonary Socloty
Notes to the flnanclal Statements
for th• yoar ended 1 January 2025
4 GOVERNANCE COST:
Unre8lrlcled Re8trlcted
2025
2024
Accountancy Fee
Bank Interest and Charge3
1875
141
20
1875
621
96
Tolal Exp•n8•8
20
S RESTRICTED FUND
MOVEMENT:
Openlng Incomlng
Resources Unrestrfcled
Balance Resour¢8s Expended Fund U88d
0210112024
Closlng
Balance
0110112025
Chlld Spon8or8hlp
Water Pump Donatlon
Llvelhood &A￿lcUltUre
Akls & Appllance8
161
4,593
3,900
80
500
4.274
4,950
590
510
6 CREDITORS & ACCRUALS
2025
2024
Credltors
Accruals
1,875
7 STAFF EMOLUMENT8:
The Trust employs rH> Staff and therafore no key manag8m8nt P8r80nnd that na8ds to be d18cIo8ed (2024:
Nll).
The TNstsgs rocelved M emoluments or relmbur8ement of expenses durlng the year (2024: NII).
No Indemnlty In8urance for TTU8te85' Ilablllty has been purchased by the Tru8t (2024: NII)
8 MOVEMENT IN FUNDS:
Unrestrkted Re8trlcted
Total
Fund
Total
As at 1 January 2024
1,930
1,721
3,651
Currant year
8,593
39,577
Current year transfer
As at 1 January 2025
Page•9

Frlonds of the Indlan M18slonary Socloty
Notes to the flnanclal 8tatsm6nts
for the year ended 1 January 2025
TAXATION
The entity18 a rnglstered charlty and does nol undertake non-charltable actlvltl88 and ara 8ntttled for tax
exemptlon
10 POST BALANCE SHEET EVENT8
There ware no 81gnlficant post balance sheet events.
11 TftAN8ACRTION MTH TRUSTEES
There were no transactSon8 wlth Ihe trustaes during the year.
12 CONTINGENT LIA3ILITE8
The companylcharlty had no contlngent Ilabllttle8 a8 at 1 January 2025.
13 RELATED PARTIES TRAN8ACTION
There were no dlsGlosablo related patylran8aGtlons durlng the year.
Page•10