Caseware UK (AP4) 2023.0.135 2023.0.135 Caseware UK (AP4) 2023.0.135 2023.0.135 2024-08-312501642575512501642023-09-012024-08-313falseNo description of principal activity3 NI602901 2023-09-01 2024-08-31 NI602901 2022-09-01 2023-08-31 NI602901 2024-08-31 NI602901 2023-08-31 NI602901 2023-09-01 NI602901 2022-09-01 NI602901 c:RegisteredOffice 2023-09-01 2024-08-31 NI602901 d:Buildings d:LongLeaseholdAssets 2023-09-01 2024-08-31 NI602901 d:Buildings d:LongLeaseholdAssets 2024-08-31 NI602901 d:Buildings d:LongLeaseholdAssets 2023-08-31 NI602901 d:MotorVehicles 2023-09-01 2024-08-31 NI602901 d:MotorVehicles 2024-08-31 NI602901 d:MotorVehicles 2023-08-31 NI602901 d:FurnitureFittings 2023-09-01 2024-08-31 NI602901 d:FurnitureFittings 2024-08-31 NI602901 d:FurnitureFittings 2023-08-31 NI602901 d:OfficeEquipment 2023-09-01 2024-08-31 NI602901 d:OfficeEquipment 2024-08-31 NI602901 d:OfficeEquipment 2023-08-31 NI602901 d:CurrentFinancialInstruments 2024-08-31 NI602901 d:CurrentFinancialInstruments 2023-08-31 NI602901 c:FRS102 2023-09-01 2024-08-31 NI602901 c:IndependentExaminationCharity 2023-09-01 2024-08-31 NI602901 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 NI602901 b:Trustee1 2023-09-01 2024-08-31 NI602901 b:Trustee3 2023-09-01 2024-08-31 NI602901 b:Trustee4 2023-09-01 2024-08-31 NI602901 b:UnrestrictedFundsGeneral 2023-09-01 2024-08-31 NI602901 b:UnrestrictedFundsGeneral 2022-09-01 2023-08-31 NI602901 b:UnrestrictedFundsGeneral 2024-08-31 NI602901 b:UnrestrictedFundsGeneral 2023-08-31 NI602901 c:ChiefExecutive 2023-09-01 2024-08-31 NI602901 b:TotalUnrestrictedFunds 2024-08-31 NI602901 b:TotalUnrestrictedFunds 2023-08-31 NI602901 b:TotalRestrictedIncomeFunds 2024-08-31 NI602901 b:TotalRestrictedIncomeFunds 2023-08-31 NI602901 c:FullAccounts 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: NI602901
Charity number: NIC: 106627











VISION INTERNATIONAL MINISTRIES
(A company limited by guarantee)








UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)
 

CONTENTS



Page
Reference and administrative details of the charity, its Trustees and advisers
1
Trustees' report
2 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8 - 9
Notes to the financial statements
10 - 20

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 AUGUST 2024


Trustees
Mr Victor Garrett
Mr Raymond Garrett
Mr Raymond Cotter

Company registered number
NI602901

Charity registered number
NIC: 106627

Registered office
Suite 2.06 Custom House
Custom House Square
Belfast
Antrim
BT1 3ET

Chief executive officer
Mr Victor Garrett

Accountants
UHY Hacker Young Fitch
Suite 2.06
Custom House
Custom House Square
Belfast
BT1 3ET

Page 1

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 AUGUST 2024

The Trustees present their annual report together with the financial statements of the Vision International Ministries for the  1 September 2023 to 31 August 2024The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 
 

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 

Objectives and activities
 

a. Policies and objectives
 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit.
The advancement of the Christian religion in Malawi and throughout Africa for the benefit of the public through the following activities;
 - The provision of a place of worship;
 - Raising awareness and understanding of the Christian beliefs and practices;
 - Holding church services and public meetings for praise, worship, Bible teaching, prayer and fellowship.
The prevention and relief of poverty for the benefit of the public through the following activities;
 - The construction of vocational training centres, feeding stations and orphanages;
 - The provision of items to those thought to be in need:
The advancement of education for the benefit of the public through the following activities;
 - Constructing schools;
 - Providing teachers and trainers to educate children and adults in schools;
 - Providing activities, education and teaching for children and young people.
 

b. Activities undertaken to achieve objectives
 

The charity raises funds for achieving its objectives through receiving donations, the sale of donated goods and furnishings in a small charity shop and from renting its owned premises to a charity with similar charitable purposes.
 

Achievements and performance
 

a. Main achievements of the charity
 

The organisation has been concentrating for some time on its projects in Malawi. The Nadazi school project was completed in 2011. It consists of a full primary school with 1250 children enrolled, including approximately 300 orphans. Teachers' offices, 2 teachers' houses and toilet blocks and borehole etc. Ongoing financial support for this work is continuing. The charity also sends containers of vital supplies of aid directly to Malawi.
 

Page 2

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)
 
Achievements and performance (continued)

b. Review of activities
 

Vision International Ministries commenced two Feeding programmes in rural villages each with the 50 most vulnerable orphans in early 2010. These programmes continue to be fully financed by the charity. Clothing and medical assistance is provided and in some cases school fees. These are located at Ntakataka and at Bondo both in the region of Chief Kachindodamoto (Dedza area Central Malawi). 
The Emily Garrett project approximately 1 hour away is very isolated and difficult to get to with no other outside help apart from Vision Ministries. It is also funded completely by Vision International Ministries and under the care of ELIM Missions Malawi.  It includes a Primary School and Community Church, staff house, orphan home, borehole, toilet block etc. There is also important feeding for children. Ongoing financial support for books and staff will continue for the foreseeable future.  No school fees are charged as this is an area of extreme poverty. The transport costs in relation to this project have been considerable due to the difficult location. 
We have the full support of the Senior Chiefs, local MPs, the Education Minister, Local Authorities and all local church denominations. Also we are welcome by the Malawi Government Assembly. 
Visioncraft (craft section vocational training) is registered in Malawi as an FBO (Faith Based Organisation) and the sale of crafts has helped set up a computer college where students recently completed their course including "Young People" school teachers. Some are still studying but most have been helped to find jobs, mainly in teaching posts.
They also have 2 feeding programmes with over 50 orphans in each which was started approximately 6 years ago in rural villages. The Trustees receive weekly feeding reports on the activity of the feeding programmes. This work was undertaken after discussions with the local MP and Senior Chief who both have a heart for the children and continue to lend their support. 
Although Vision International Ministries works in rural areas where poverty and disease is rife they are seeing lives dramatically changed, especially in regards to children. These people are truly the WARM HEART OF AFRICA. We want to do something to help them so our mission statement simply is to "help and encourage those who are prepared to help themselves and to show them how they can do just that".
Vision International Ministries welcomes all who wish to participate in activities and programmes run by the charity, which exists to promote the advancement of the Christian religion and provide educational opportunities.
During the year ended 30 April 2016 the charity completed the purchase of new premises in Newtownards. This has provided a new base for the charitable activities and since 2019 has begun an additional source of incoming resources from renting parts of the property to other charitable organisations with similar charitable purposes.
During the year in-person visits to the projects in Malawi were able to continue after travel restrictions eased, and the Trustees continued to provide vital financial aid and shipping aid containers.
 

Financial review
 

a. Going concern
 

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
 

Page 3

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)
 
Financial review (continued)

b. Reserves policy
 

Vision International Ministries subscribes to a high standard of accountability and stewardship.
The results for the year are set out in the attached financial statements. The results for the year and the financial position were considered satisfactory by the trustees who expect growth in the foreseeable future.
During the year and at the year end all the general funds under the control of the charity were unrestricted income funds. The Board confirm that the charity's assets are available and adequate to fulfil the obligations of the charity and that the funds are not excessive, given the assets, commitments and size of the charity.
 

c. Principal risks and uncertainties
 

The Trustees continue to monitor the impact of the wider economic climate in Malawi and how that may impact the work it does there.
 

Structure, governance and management
 

a. Constitution
 

Vision International Ministries is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 20th April 2010.
The charity is constituted under a Memorandum of Association  dated 27th January 2016 and is a registered charity with HMRC under number NI00170. The charity is registered with the Charity Commission for Northern Ireland under number NIC 106627.
 

b. Methods of appointment or election of Trustees
 

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
 

c. Organisational structure and decision-making policies
 

Vision International Ministries has a Board of three professional people – one minister of religion and two professionals who function as Directors. This Board is responsible for the setting of policy, decisions on the annual programme of work, the financial management and supervision of any staff or volunteers appointed to work on behalf of the charity. 
 

Plans for future periods
 

It is anticipated that all future developments will continue to focus on the advancement of religion, the relief of poverty and the advancement of education in Malawi, particularly school projects and feeding projects.
 

Page 4

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)
 
Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).


Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.


The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


 

Approved by order of the members of the board of Trustees on 19 June 2025 and signed on their behalf by:
 




Mr Victor Garrett
Trustee
Page 5

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 AUGUST 2024

Independent examiner's report to the Trustees of Vision International Ministries

 
I report on the financial statements of the charity for the year ended 31 August 2024 which are set out on pages 7 to 20.


Respective responsibilities of charity Trustees and examiner


As the charity's trustees (and also the directors of the company for the purpose 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 my responsibility to:


examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008;
 
follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act; and
 
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.


My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.


My role is to state whether any material matters have come to my attention giving me cause to believe:


1.
that accounting records were not kept in accordance with section 386 of the Companies Act 2006;

2.
that the accounts do not accord with those accounting records;

3.
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 (FRS 102);

4.
that there is further information 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 (1) to (4) 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.



                  Dated: 19 June 2025

 
Michael Fitch     Chartered Accountants Ireland

 
27-29 Gordon Street
Belfast
BT1 2LG
Page 6

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)


 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 AUGUST 2024


Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
Note
        £
        £
        £

Income from:






Donations and legacies

3

65,483

65,483

53,895
 
Investments

4

36,833

36,833

32,005
 
Other income

5

15,572

15,572

-
 
Total income
117,888
117,888
85,900
Expenditure on:






Raising funds


7,603

7,603

541
 
Charitable activities

6

106,592

106,592

93,239
 
Total expenditure
114,195
114,195
93,780

Net movement in funds
  
3,693
3,693
(7,880)

Reconciliation of funds:

  




Total funds brought forward

  

125,082

125,082

132,962
 
Net movement in funds

  

3,693

3,693

(7,880)
 
Total funds carried forward
  
128,775
128,775
125,082

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 10 to 20 form part of these financial statements.

Page 7

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)
REGISTERED NUMBER: NI602901


 
BALANCE SHEET
AS AT 31 AUGUST 2024


2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 11 
131,851
133,053

  
131,851
133,053

Current assets
  

Stocks
  
5,100
1,700

Debtors
 12 
1,516
1,516

Cash at bank and in hand
  
13,091
2,596

  
19,707
5,812

Creditors: amounts falling due within one year
 13 
(22,782)
(13,783)

Net current liabilities
  
 
 
(3,075)
 
 
(7,971)

Total assets less current liabilities
  
128,776
125,082

Net assets excluding pension asset 
  
128,776
125,082

Total net assets 
  
128,776
125,082


Charity funds
  

Restricted funds
 15 
-
-

Unrestricted funds
 15 
128,776
125,082

Total funds
  
128,776
125,082

The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 19 June 2025 and signed on their behalf by:

Page 8

 
VISION INTERNATIONAL MINISTRIES
 
(A company limited by guarantee)


 
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024




Mr Victor Garrett
Trustee

The notes on pages 10 to 20 form part of these financial statements.

Page 9

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1.


General information

Vision International Minstries is a charitable company limited by guarantee, incorporated in Northern Ireland under registration number NI602901.
The company's registered office is situated at Suite 2.06 Custom House, Custom House Square, Belfast, BT1 3ET.
The charity's principal objects and activities are noted in the Trustees' Report.


2.Accounting policies

  
2.1

Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Vision International Ministries 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.

  
2.2

Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

  
2.3

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 10

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.4

Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. 

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

Long-term leasehold property
-
2% straight line
Fixtures and fittings
-
10% straight line
Office equipment
-
25% straight line

  
2.5

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

  
2.6

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered.  Prepayments are valued at the amount prepaid net of any trade discounts due.

  
2.7

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


2.8

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

Page 11

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

2.Accounting policies (continued)

  
2.9

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

  
2.10

Fund accounting

General funds 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.

Investment income, gains and losses are allocated to the appropriate fund.


3.

Income from donations and legacies



Unrestricted funds
2024
Total
funds
2024
        £
        £
 


Donations

65,483

65,483




Unrestricted funds
2023
Total
funds
2023
        £
        £


Donations

53,895

53,895



4.

Investment income



Unrestricted funds
2024
Total
funds
2024
        £
        £



Local rent received

36,833

36,833


Page 12

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

4.Investment income (continued)



Unrestricted funds
2023
Total
funds
2023
        £
        £



Local rent received

32,000

32,000

Interest received

5

5



32,005
32,005


5.

Other charity trading income




Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £




Charity donated goods income

15,572

15,572

-
 


6.

Analysis of expenditure on charitable activities


Summary by fund type



Unrestricted funds
2024
Total
2024
        £
        £



Advancement of Christian religion and relief of poverty in Malawi

106,592

106,592




Unrestricted funds
2023
Total
2023
        £
        £



Advancement of Christian religion and relief of poverty in Malawi

93,239

93,239


Page 13

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.

Analysis of expenditure by activities




Activities undertaken directly
2024
Support costs
2024
Total
funds
2024
        £
        £
        £




Advancement of Christian religion and relief of poverty in Malawi

74,508

32,083

106,591






Activities undertaken directly
2023
Support costs
2023
Total
funds
2023
        £
        £
        £




Advancement of Christian religion and relief of poverty in Malawi

73,295

19,943

93,238



Analysis of direct costs



Advancing Christianity
2024
Total
funds
2024
        £
        £



Feeding project and Christian school funding

71,073

71,073

Aid containers

3,435

3,435



74,508
74,508



Advancing Christianity
2023
Total
funds
2023
        £
        £



Feeding project and Christian school funding

63,240

63,240

Aid containers

10,055

10,055



73,295
73,295

Page 14

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

7.Analysis of expenditure by activities (continued)

Analysis of support costs



Advancing Christianity
2024
Total
funds
2024
        £
        £



Staff costs

1,000

1,000

Depreciation

3,702

3,702

General office costs

302

302

Printing

479

479

Post office charges

348

348

Telephone & internet

945

945

Bank & credit card charges

324

324

Sundry

4,269

4,269

Premises expenses

1,250

1,250

Insurances

1,794

1,794

Repairs and maintenance

1,488

1,488

Accountancy

602

602

Travel & transport

14,080

14,080

Governance costs

1,500

1,500



32,083
32,083



Advancing Christianity
2023
Total
funds
2023
        £
        £



Depreciation

4,302

4,302

General office costs

321

321

Telephone & internet

885

885

Bank & credit card charges

351

351

Sundry

3,713

3,713

Premises expenses

33

33

Insurances

1,255

1,255

Malawi shipping & freight

623

623

Travel & transport

7,010

7,010

Governance costs

1,450

1,450



19,943
19,943

Page 15

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

8.

Independent examiner's remuneration

2024
2023
£
£

Fees payable to the charity's independent examiner for the independent examination of the charity's annual accounts
1,500
1,450

Fees payable to the charity's independent examiner in respect of:

All other services not included above
602
623


9.



Staff costs


2024
2023
£
£


Wages and salaries
1,000
-

1,000
-

The average number of persons employed by the charity during the year was as follows:


2024
2023

No.
No.


Trustees
3
3

No employee received remuneration amounting to more than £60,000 in either year.





10.


Trustees' remuneration and expenses

During the year, one Trustees has been paid remuneration or has received other benefits from an employment with the charity. The remuneration was paid specifically for employment and not in connection with serving as a Trustee as allowed under the the Charities Act (Northern Ireland) 2008. The value of Trustees' remuneration and other benefits was as follows:

2024
2023
£
£
Mr Raymond Garrett

Remuneration
1,000
-

During the year ended 31 August 2024, no Trustee expenses have been incurred (2023 - £NIL).

Page 16

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

11.


Tangible fixed assets




Long-term leasehold property
Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£
£


Cost or valuation

At 1 September 2023
156,999
1,500
5,623
11,825
175,947

Additions
-
2,500
-
-
2,500


At 31 August 2024

156,999
4,000
5,623
11,825
178,447


Depreciation

At 1 September 2023
25,635
1,500
3,934
11,825
42,894

Charge for the year
3,140
-
562
-
3,702


At 31 August 2024

28,775
1,500
4,496
11,825
46,596


Net book value


At 31 August 2024
128,224
2,500
1,127
-
131,851


At 31 August 2023
131,364
-
1,689
-
133,053


12.



Debtors


2024
2023
£
£


Due within one year

Other debtors
1,516
1,516

1,516
1,516


13.



Creditors: Amounts falling due within one year


2024
2023
£
£


Trade creditors
1,217
1,574

Other creditors
19,824
10,529

Accruals and deferred income
1,741
1,680

22,782
13,783

Page 17

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

14.



Financial instruments


2024
2023
£
£

Financial assets

Financial assets measured at fair value through income and expenditure
13,091
2,596


Financial assets measured at fair value through income and expenditure comprise bank balances and cash.

Page 18

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

15.

Statement of funds


Statement of funds - current year

Balance at 1 September 2023
£
Income
£
Expenditure
£
Balance at 31 August 2024
£

Unrestricted funds





General Funds - all funds

125,082

117,889

(114,195)

128,776
 



Statement of funds - prior year

Balance at
1 September 2022
£
Income
£
Expenditure
£
Balance at
31 August 2023
£

Unrestricted funds





General Funds - all funds

132,962

85,900

(93,780)

125,082
 





16.

Summary of funds


Summary of funds - current year

Balance at 1 September 2023
£
 
Income
£
 
Expenditure
£
 
Balance at 31 August 2024
£
 
General funds

125,082

117,889

(114,195)

128,776
 


Summary of funds - prior year

Balance at
1 September 2022
£
 
Income
£
 
Expenditure
£
 
Balance at
31 August 2023
£
 
General funds

132,962

85,900

(93,780)

125,082
 

Page 19

 
VISION INTERNATIONAL MINISTRIES

(A company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

17.

Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted funds
2024
Total
funds
2024
        £
        £


Tangible fixed assets

131,851

131,851

Current assets

19,707

19,707

Creditors due within one year

(22,782)

(22,782)

Other

(1)

1

Total 


128,775
128,775



Analysis of net assets between funds - prior period

Unrestricted funds
2023
Total
funds
2023
        £
        £


Tangible fixed assets

133,053

133,053

Current assets

5,813

5,813

Creditors due within one year

(13,783)

(13,783)

Other
(1)
(1)
Total 

125,082
125,082


18.


Controlling party

The charity is controlled by the Board of Trustees.

Page 20