REGISTERED COMPANY NUMBER: 06885492 (England and Wales)

REGISTERED CHARITY NUMBER: 1133081

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

FRIENDS OF THE MOTHER OF DIVINE MERCY

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

to

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

12

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2025. The trustees have adopted the provisions of 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 2019).

Objectives and activities

Objectives and aims

The mission of the Friends of the Mother of Divine Mercy is to advance the Marian and Eucharistic aspects of the Catholic faith for the benefit of the public mainly, but not exclusively, through the holding of prayer meetings, lectures and other forms of liturgical worship, producing and / or distributing literature on the Marian and Eucharistic aspects of the Catholic faith to enlighten others about the Catholic religion.

Achievements and performance

Charitable activities

A wide variety of activities have been undertaken during the year in relation to the charities objects, including prayer meetings, events and conferences.

Olive Dawson travelled around Ireland and England last year to give talks and to promote Our Lady's Book of Message of Mercy to The World.

Financial review

Reserves policy

The Trustees have considered the level of unrestricted funds that it is appropriate for the charity to maintain over the coming twelve months. It is not considered necessary to maintain a significant level of reserves, since the charitable company has no operating lease or loan commitments. The current level of reserves is therefore considered satisfactory.

Structure, governance and management

Governing document

Friends of the Mother of Divine Mercy is governed by its Memorandum and Articles of Association and was incorporated as a company limited by guarantee without share capital on 23rd April 2009. It was registered as a charity on 3rd December 2009.

Recruitment and appointment of new trustees

The directors/trustees are elected at the Annual General Meeting.

Reference and administrative details

Registered Company number

06885492 (England and Wales)

Registered Charity number

1133081

Registered office

Artisans House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

Trustees

Father F K Windsor Priest

Mrs C P Anachebe Support Worker

Miss G D Tengfah Trustee (appointed 24.7.24)

Fr J O Ucherewe Trustee

Company Secretary

Mrs C P Anachebe

Independent Examiner

Cobley Desborough

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

Approved by order of the board of trustees on 23 October 2025 and signed on its behalf by:

Mrs C P Anachebe - Trustee

Independent examiner's report to the trustees of Friends of The Mother of Divine Mercy ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors 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 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Cobley Desborough

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

23 October 2025

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

1,989

2,299

EXPENDITURE ON

Charitable activities

General

1,987

7,145

NET INCOME/(EXPENDITURE)

2

(4,846

)

RECONCILIATION OF FUNDS

Total funds brought forward

337

5,183

TOTAL FUNDS CARRIED FORWARD

339

337

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Stocks

4

500

500

Cash at bank and in hand

1,764

1,742

2,264

2,242

CREDITORS

Amounts falling due within one year

5

(1,925

)

(1,905

)

NET CURRENT ASSETS

339

337

TOTAL ASSETS LESS CURRENT LIABILITIES

339

337

NET ASSETS

339

337

FUNDS

7

Unrestricted funds

339

337

TOTAL FUNDS

339

337

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 23 October 2025 and were signed on its behalf by:

Mrs C P Anachebe - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.

3.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,299

EXPENDITURE ON

Charitable activities

General

7,145

NET INCOME/(EXPENDITURE)

(4,846

)

RECONCILIATION OF FUNDS

Total funds brought forward

5,183

TOTAL FUNDS CARRIED FORWARD

337

4.

STOCKS

2025

2024

£

£

Stock of books

500

500

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans (see note 6)

1,331

1,311

Accrued expenses

594

594

1,925

1,905

6.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year on demand:

Other loans

1,331

1,311

7.	MOVEMENT IN FUNDS

Net

movement

At

At 1/5/24

in funds

30/4/25

£

£

£

Unrestricted funds

General fund

337

2

339

TOTAL FUNDS

337

2

339

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

1,989

(1,987

)

2

TOTAL FUNDS

1,989

(1,987

)

2

Comparatives for movement in funds

Net

movement

At

At 1/5/23

in funds

30/4/24

£

£

£

Unrestricted funds

General fund

5,183

(4,846

)

337

TOTAL FUNDS

5,183

(4,846

)

337

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

2,299

(7,145

)

(4,846

)

TOTAL FUNDS

2,299

(7,145

)

(4,846

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/5/23

in funds

30/4/25

£

£

£

Unrestricted funds

General fund

5,183

(4,844

)

339

TOTAL FUNDS

5,183

(4,844

)

339

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

4,288

(9,132

)

(4,844

)

TOTAL FUNDS

4,288

(9,132

)

(4,844

)

8.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 April 2025.