COMPANY REGISTRATION NUMBER.. N1061032
CHARITY REGISTRATION NUMBER.. NIC100783
Disability Aid Abroad
Company Limited by Guarantee
Financial Statements
31 March 2017

Disability Aid Abroad
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2017
Pages
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
1 to3
4t05
Statement of financial position
Statement of cash flows
Notes to the financial statements
9t016

Disability Aid Abroad
Company Limited by Guarantee
Trustees, Annual Report Ilncorporating the Director's Report)
Year ended 31 March 2017
The Iruslees, who are also the director5 for the purposes of company law. present their report and the
unaudited financial stalemenis ol the charity for the year ended 31 March 2017.
Reference and administrative delails
Registered eharity name
Disability ￿"d Abfoad
Charity registration number
NIC100783
Company registration number NIC￿1032
Principal offlce and registered Portside Business Park
office
189 Aiiport Road West
Belfast
BT3 9ED
The trustees
A Brown
J Coghlan
A Hutchison
C Lavery
Company secretary
A Brown
Independent examlner
Paul Lealhem FCA of
Muir & Addy Chartered Accountants
Muir Building
427 Hol￿100d Road
Bellasl
8T4 2LT
Structure, governance and management
The Charity is governed by a management Committee which ¢onsisls of the Iruslees supported by up lo
filleen members commilled lo the purposes of the chaiity All roles within the charity are on a voluntary
basis. The management committee are nominated by the members.
The members meet quarterly to direct the management committee on relevant activities and areas of
interest lor involvement. The management committee meet monthly lo plan 3clivilies lo lake this work
fotward.
Objectives and activities
The charity's mission statement is as follows..
'Disability Aid Abroad's overall aim 15 10 improve the quality of life of people with disabilities in
developing countries leading lo a healthier and more inclusive society..

Disability Aid Abroad
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report} (¢ontinu8d)
Year ended 31 March 2017
Achievements and perforniance
As the third and final year of the EPWD (Empowering People with Disabilities) project, funded by Big
Lollery, came lo an end in March 2017 we can ieflect on the outstanding success by the team in
Tanzania. All largels for the project were exceeded with 295 Individuals benefiting from the programme
through receiving livelihood liaining and empowering them lo be able lo provide for them and their
families,10 sm211 Co-operatives were established producing a variety ol goods and, over 25 employers
were made aware of their obligations under disability legislalion. Every participant In the projeel
received training on Disability Equality and their rights under the UNCRPD (United Nations Convention
on the Rights of People with Disabilities) We were able lo facililale an exchange visit lo Norlhefn
Ireland for the Project Co Ordinalor, Trainer and Chair of the Project Advisory Board. An Indepenclenl
evaluator concluded the project was an outstanding suc¢ess.
Training for teachers on the inclusion of children with disabilities in the classroom continued this year
with a group session taking place In the capital DcNJoma lor educational authority offi¢ials.
We were able lo extend the Disabilily Champions programme that we have developed with the support
of UK and Irish Trade Unions into Ethiopia. We Identified and Ifained the Union Trainer from the CETU
Iconfederalion ol Ethiopian Trade Unions) and delivered the first sessions In this year with cooperation
ol the trainers from Ugand8 and Tanzania We have se¢ured funding for this pro9ramme for 3 years.
Disability Aid Abroad continues lo slralegically support the Mehayo eenlre in Morogoro, Tanzania lo
nurture and support children and young people with disabilities who have been abandoned by their
families. In this year we have started lo fundraise for the Kanyeiere sch¢)ol lor inclusive education, the
first ol Ils kind in Mwanza, Tanzania.
Flnanelal review
The charity has continued lo cairy out Il's activities in the current year. The Total Income was £33,727
12016 £144,104), and Total Expenditure for the year was £80,788 12016 £90,015), of which £58,920
12016 £68,892) was out of reslricled funds Nel Expenditure for Ihe year amounted lo £47,061 12016
Nel Income £54,089).
Unrestricted Funds decreased duling the year by £741 10 £20,913. This level of unreslricled reserves
would be sufficient lo maintain the current level of expenditure for a penod of 3 months The Trustees
are satisfied with this level of unreslricled reserves.
Plans for future periods
We will continue lo deliver Disability Champions programme In Ethiopia and work with the ILO
Ilnlernalional Labour Organisalionl lo print and disseminate the Disability Champions programme as
widely as possible. Our greatest efforts will be made lo secure funding lo continue the work of
empowering people In Tanzania through livelihoc¥J programmes and training.
Small company provisions
Thi5 report has been prepared in ac¢ordance wth the provisK)ns applicable lo companies enlilled lo
the small companies exemption.

Disability Aid Abroad
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnuÈdJ
Year ended 31 March 2017
The Iruslees, annual report was approved on 20 December 2017 and signed on behalf of the board ol
Iruslees by..
A Brown
Charity Secretsry

Disability Aid Abroad
Company Limited by Guarantee
MVIR & ADDY
Independent Examiner's Report to the Trustees of Disability Aid Abroad
Year ended 31 March 2017
I report on the financial statements for the year ended 31 March 2017, which comprise the statement
of financial activities Iincluding income and expenditure account). slalemenl of financial position,
slalemenl of cash flows and the related notes.
Respective responsibilitles of trustees and examiner
The charity's Iruslees (who are also the difeclors of the company lor the purposes ol company lawl are
responsible lor the preparation of the accounts in accordance with the requirements of the Companies
Act 2006. Having salisf1ed myself that Ihe charity is not subieel lo audit under company law, and 15
eligible for independent examinat￿. il is my responsibility to..
examine the accounts under section 65 01 the Charities Act,.
to follow the picKedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65{9llbl of the Charities Act.. and
lo slate whether particular matters have come lo my attention.
Basis of independent examlner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my
examination was carried out in accordance wiltt Ihe general Directions given by the Ch8rily
Commission for Northern Ireland under section 6519llbl 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. 11 also included consideration of any unusual items or disclosures in the accounts,
and seeking explanations from the Iruslees concerning any such matters.
My role is lo stale whether any material matters have come lo my attention giving me cause lo believe..
That accounting records were not kept in accordance with section 386 of the Companies Act
2006
That the a¢¢ounls do not accord with those accountsng records
That the accounts do not comply with the a¢¢ountsng requirements of section 396 of the
Companies Act 2006 and with the method5 and principles of the Charities Sialement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Stsndard applicable in the UK and Republic of Ireland.
That there is further information needed for a pro￿{ underslanding of the accounts to be
reached.

Disability Aid Abroad
Company Limited by Guarantee
MUIR & ADDY
Independent Examiner's Report to the Trustees of Disability Aid Abroad
Icontinuedj
Year ended 31 March 2017
Independent examiner's $tat¢ment
I have completed my examination and have no concerns in respect of the matters 11} to 141 listed
above and, in connection with following the Direclions of the Charity Commission for Northern Ireland, I
have found no matters that require dfawing lo your attention.
PAUL LEATHEM FCA OF
Muir & Addy Chartered Accountants
Muir Building
427 Holywood Road
Belfast
BT4 2LT
20 December 2017

Disability Aid Abroad
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account
31 March 2017
2017
Reslricled
funds Total funds
2016
Unrestricted
funds
Total fund5
Noie
Income and endowments
Donations and legacEs
Charitable activities
Other trading aelivilies
Investment income
20,562
20,562
12,600
535
30
22,770
121.114
180
40
12,600
535
30
Total income
21.127
12,600
33.727
144,104
Expenditure
Expenditure on raising funds".
Costs of raising donations and
legaeies
Expenéilure on charitable activities 10,11
Total expendlture
1,330
20,538
1.330
79.458
2.312
87,703
90,015
58,920
21,868
58,920
80.788
Net lexpenditurelllncorng and net
movement in funds
17411
{46.3201
{47,0611
54,089
Reconcillation of funds
Total funds brought forward
Total funds carried forward
21,654
67,607
89,261
42,200
35,172
20,913
21,287
89,261
The slalemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derNe Irom conbnuing acts'vil*s.
The notes on pages 9 to 16 fonn part of these rtnancial statements.

Disability Aid Abroad
Company Limited by Guarantee
Statement of Financial Position
31 March 2017
2017
2016
Current assets
Debtor5
Cash al bank and in hand
16
3,652
79,614
112,549
83.266
112,549
Creditors: amounts falling due wlthln one year
Net current as$¢ts
17
41,066
23,288
89,261
42,200
42.200
Total assets less current liabilltles
89,261
Net assets
42,200
89,261
Funds of the Charity
Reslricled funds
Unreslricled funds
21,287
20,913
42,200
67,607
21,654
89,261
Total charlty funds
18
For the year ending 31 March 2017 the chaity was enlilled lo exemption from audit under section 477
of the Companies Act 2006 relating lo small companies.
Trustees, fesponsibililies..
The members have not required the charity lo obtain an audit of ils financial stslemenls for the
year in question In accordance with se¢lion 476",
The Iruslees acknowledge their iesponsibililies for complying with the ￿qUirements of the Act
with respect lo accounting records and the preparation of financial stslemenls.
These financial slalemenls We￿ approved by the board of Iruslees and aulhorised for issue on 20
December 2017. and are signed on behall of the boaid by"
A 8rown
Trustee
C Lavery
Trustee
The notes on pages 9 to 16 forn part of these financial statements.

Disability Aid Abroad
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2017
2017
2016
Cash flows from operatlng activities
Nel lexpendilure)lincome
{47,0611
54,089
Adjustments for..
Other interest receivable and similar income
Interest payable and similar charges
Accrued expenses
{301
1401
60
1,272
7,142
Changes in..
Trade and other debtors
Trade and other creditors
13,6521
10,636
132,9651
35,605
Cash generated from operations
90.986
Interest paid
Interest received
1601
40
30
Nel cash lused inllfrom operating activities
132,9351
90,966
Net Idecreaselllncrease in cash and cash equlvalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
132.9351
112,549
90,966
21,583
79,614
112,549
The note5 on pages 9 to 16 forni part of these financial statements.

Disability Aid Abroad
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2017
General information
The charity Is a private company limited by guarantee, registered in Northern Ireland and a
registered charity in Northern Ireland The address ol the registered office is Portside Business
Park, 189 Airport Road Wesl, Bellasl. BT3 9ED.
Statement of compliance
These financial slalemenls have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Slalemenl of
Recommended Practice applicable lo charities preparing their aceounls in accordance with the
Financial Reporting Stsndard applicable In the UK and Republic of Ireland IFRS 1021 Icharilies
SORP IFRS 10211 and the Chaiilies Act INorthern lielandl 2008.
Accounting polleies
Basis of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of ¢ertain financial assets and Iiabililies and Investment properties measured al fair
value through income or expenditure
The financial slalemenls are prepared in Slerling, which is the functional currency of the enlily.
Golng concern
There are no material Uncertaint￿ about the charitys ability lo continue.
Transltlon to FRS 102
The enlily Iransilioned from previous UK GAAP lo FRS 102 as al 1 April 2015 Oelails ol how
FRS 102 has affected the reported financial position and financial performance is given in note
21.
Judgements and key sources of estimatlon uncertainty
The preparation of the financial slalemenls requires management lo make judgements.
eslimales and assumptions that affect the amounts ieported. These eslimales and judgements
are continually reviewed and are based on experience and olhef laclors, including expectations ol
lulure events that are believed to be reasonable under the circumstances.
Fund aceounting
The charity is responsible for various types of funds which require separate disclosure as follows..
Unrestricted funds - Fljnds which are expendable al Ihe discretion of the
trustees.
Restricted funds - Funds eamiaiked by the donor for a specific purpose.

Disability Aid Abroad
Company Limited by Guarantee
Notes to the Financial Statements (continu8dJ
Year ended 31 March 2017
Accounting policies Iconlinued)
Incoming resources
All incoming resources afe included in Ihe stalemenl of Iinancial activities when enlitlemenl has
passed lo the charity., il is probabse that the economic benefits associated with the transaction will
flow lo the charity and the amount can be reliabty measured. The following specific policies are
applied lo particular categories of income".
income from donations or grants is re¢ognised when there is evidence of entillemenl to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entillemenl 1$ established.
incorne from donated goods is measured al the fair value of the goods unless this is
impractical lo measure reliabty, in which case the value is derived from the cost lo the donor
or the eslimaled iesale value. Donated facilities and services are recognised in the accounts
when received If Ihe value can be reliably measured. No amounts are included lor the
¢onlribulion of general volunleets.
income from contracts for Ihe suppty of services Is recognised with the delivery of the
contracted service. This is Classified 85 unreslrieled funds unless there is a conlraclual
requirement lor il lo be spenl on a parti¢ular pufpose and returned if unspent. in which case
il may be regarded as restricted
Resources expended
Expenditure is recognised on an accruals basis as a liability 1$ incurred. Expendilvre includes any
VAT which cannot be lully iecoveied, and is classified under headings of the slalemenl of
financial activities to which il ielales..
expenditure on raising funds includes the Costs of all fundraising aclivilies, events, non-
charitable trading aclivilies, and the sale of donaled good$.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further Ils charitable aims for the benefit of Ils beneficiaries. including those
support costs and costs relating to the governance of the chaiity apportioned to charitable
aclivilies.
other expenditure includes all expenditure that is neither related lo raising funds for the
charity nor part of Ils expenditure on charitable activities.
All costs are allocated lo expenditure categories reflecting the use ol the resource. Direct Costs
allributable lo a single activity are allocated directly lo that activity. Shared costs are apportioned
between the activities they conlnbule to on a reasonable. iuslifiable and consislenl basis.
Financial instruments
A financial as5el or a financial liability is reccrfJnised onty when the charity becomes a party lo the
conlraclual provisions of the Instrument.
Basic financial Instruments are initially recognised al the amount receivable or payable including
any related ITansaclion costs
10-

Disability Aid Abroad
Company Limited by Guarantee
Notes to the Financial Statements fcontinu8dJ
Year ended 31 March 2017
Accounting polleies fconllnuedj
Financlal instruments (contlnued)
Current assets and current liabilities are subsequently measured al the cash or other
consideration expected lo be paid or (eceived and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly iraded or their fair value can otherwise be measured
reliably, the investment is subsequently measured al fair value with changes In lair v8lue
recognised in income and expendilure. AJI other such investments are subsequently measured al
cost less Impairment.
Other financial instruments, including derivatives. are initially recognised al fair value. unless
payment for an asset is delerTed beyond normal business terms or financed al a rale of interest
that is not a market rate, in which case the asset is measured al the present value of the future
payments discounted al a market rale of Interest lor a similar debt inslrumenl.
Other financial inslrumenls are subsequently measured al fair value, wlh any changes
recognised In the slalemenl of financial aclivilies. with the exception of hedging instruments in
designated hedging relat￿nShip.
Financial assets that are measured al eosl or amortised cost are reviewed for objeelive eviden¢e
of impairment al the end ol each reporting dale If there is objective evidence ol impairment, an
Impairment loss is recognised under the appropnale heading in the slalemenl ol financial
activities in which the Initial gain was recognised.
For all equity instruments regardless of significance. and olhei financial assets that are
Individually significant, these are assessed Individually for impairment. Other financial assets are
either assessed individualty or grouped on the basis ol similar credit risk ¢haraclerisbcs.
Any reversals of impairment are recognised immediately. lo the exlenl that the reversal does not
result in a carrying amount ol the financial asset that exceeds what the carrying amount would
have been had the impairment not preV￿SlY been recognised.
Llmlted by guarantge
Every member of the company, OT within one year after they cease lo be a member, undertakes
lo contribute lo the assets of the company. In the event of a winding up, lor payment of debts and
Iiabililies ol the company befoie they cease lo be a fnember, such amount as may be required not
exceeding £1.
11

Disability Aid Abroad
Company Limited by Guarantee
Notes to the Financial Statements (conlinued)
Year ended 31 March 2017
Donations and legacies
Unreslricled Total Funds Unreslricled Total Funds
Funds
2017
Funds
2016
Donations
Donations from individuals
Public Service Executive Union
Irish National Teachers, Organisalion
Trade Union Congress
Northern Ireland Public Setvice
Alliance
Disability Action TLtck Shop
Ulster Teachers, Un￿n
Sundry donations
1.110
3,652
1.110
3.652
1.210
3,373
3,520
3,600
1,210
3,373
3,520
3,600
3.600
3,600
10.000
10.000
10.000
497
570
10,000
497
570
600
1.600
600
1,600
20,562
20,S62
22,770
22,770
Charltablè activltles
Reslrrcted Total Funds
Funds
2017
Reslricled Total Funds
Funds
2016
BIG Lollery
12,600
12,600
121,114
121,114
Other trading activltles
Unrestr￿ted Total Funds Unrestricted Total Funds
Funds
2017
Funds
2016
Voco Lc
535
535
180
180
Investment income
Un￿$t[￿ed Total Funds Unreslricled Total Funds
Funds
2017
Funds
2016
Bank interest receivable
30
40
40
12-

Disability Aid Abroad
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2017
Costs of raising donations and legacies
Unrestr￿ed Total Funds Unrestricted Total Funds
Funds
2017
Funds
2016
Website cosls
Membership- DANI
Professional fees
Event costs
Sundry expenses
Membership- CADA
1,350
12
212
500
106
132
1,350
12
212
500
106
132
232
720
320
58
232
720
320
58
1.330
1.330
2.312
2,312
10. Expendlture on charitable aetlvities by fund type
Unreslricled
Funds
Reslricled Total Funds
Funds
2017
Sch¢xJl projects - Africa
Teacher Training Tanzania
Mwanza Sewing & Training Centre
Employment Support Tanzania
Elhiopa - Disability Champions
BIG Employment Support Programme Tanzan
Employment Support Rwanda
Support costs
520
6,249
520
6,249
12,449
12,449
S8,920
58,920
1,320
20,538
1,320
79.458
58,920
Unreslricled
Funds
Reslricled Total Funds
Funds
2016
School projects - Africa
Teacher Training Tanzania
Mwanza Sewing & Training Centre
Employment Support Tanzania
Elhiopa - Disability Champions
BIG Employment Support Progiamme Tanzania
Employment Support Rwanda
Support costs
600
13,053
600
13,053
68,892
68,892
3,778
1,380
3,778
1,380
18,811
68,892
87,703
13-

Disability Aid Abroad
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2017
11. Expenditure on charitable actlvities by activity type
Activities
undertaken
diieclly Support costs
Total funds
2017
Total fund
2016
Sehool projeels - Africa
Teacher Training Tanzania
Mwanza Sewing & Training Centre
Employment Support Tanzania
Elhiopa - Disability Champions
BIG Employment SLtpport Programme
Tanzania
Employment Support Rwanda
Governance costs
520
6.249
520
6,249
600
13,053
12.449
12,449
58.920
58,920
68,892
3,778
1,380
1.320
1,320
79,458
78,138
1,320
87.703
12. Nèt lexpgndlture)lincome
Nel lexpendilureyincome is slated after char9ingllcredilingl..
2017
2016
Fees payable lor the audit of the financial slalements
1,320
13. Independent examlnation fee$
2017
2016
Fees payable lo the independent examiner for..
Independent exarninalion of the financial statements
1,320
14. Staff costs
The lolal staff costs and employee benefits for the reporting period are analysed as follows".
2017
2016
£nil
£nil
The average head count of employees during the year was Nil12016." Nill.
No employee received employee benefits ol more than £60,CNJO during the year {2016.. Nill.
15. Trustee remuneration and expenses
No remunerabon from employment with the chanty or a related entity was received by the
Iruslees 12016 £nil}. One of the Iruslees received reimbursement of out of pocket travel and
subsistence expenses lotalling £5,06912016 £5.722).
.14-

Disability Aid Abroad
Company Limited by Guarantee
Notes to the Financial Ststements fcontinu8dJ
Year ended 31 March 2017
16. Debtors
2017
2016
Other debtors
3,652
17. Creditors.. amounts falling due withln one year
2017
2016
Trade creditors
Ac¢ruals and deferred Income
30.084
10.982
19,448
3,840
41.066
23,288
18. Analysis of charitable funds
Unrostricted funds
Al
1 Apfil 2016
At
Income Expenditure 31 March 2017
General funds
21.654
21,127
121,8681
20,913
Restrlcted funds
Al
1 April 2016
At
Income Expenditure 31 March 2017
BIG Employment Programme Tanzania
Employment Support Bel￿e
66,067
1,540
12,600
158,9201
19,747
1.540
67,607
12,600
158,9201
21.287
19. Analysis of not assets betwton funds
Unreslrielea
Funds
Reslricled Total Funds
Funds
2017
Current assets
Creditors less than 1 year
Net assets
56,157
135,2441
20.913
21,287
77,444
135,244}
42,200
21,287
20. Related parties
No transactions with related parties were undertaken such as are required lo be disclosed under
the Financial Reporting Standard 102.
15-

Disability Aid Abroad
Company Limited by Guarantee
Notes to the Financial Statements (tontinuedj
Year ended 31 March 2017
21. Transition to FRS 102
These are the fir51 financial ststemenls that compty wlh FRS 102. The charity Iransilioned to FRS
102 on 1 April 2015
No transitional adjustments were required in the retained funds or in¢ome 01 expenditure for the
year
16