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 NIC1032 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 Hol100d 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 relatnShip. 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 preVSlY 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, Unn 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 Unrestrted 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 Unrestred 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 Bele 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