COMPANY REGISTRATION NUMBER: N1061032 CHARITY REGISTRATION NUMBER.. NIC100783 Disability Aid Abroad Company Limited by Guarantee Unaudited Financial Statements 31 March 2018
Disability Aid Abroad Company Limited by Guarantee Financial Statements Year ended 31 March 2018 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) Statement of financial position Statement of cash flows 1to3 Notes to the financial statements 8t015
Disability Aid Abroad Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2018 The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial stslements of the charity for the year ended 31 March 2018. Reference and adminlstratlve details Registered charity name Disability Aid Abroad Charity rggistration number NIC100783 Company registration numbor NIC61032 Principal office and reglstered Portside Business Park office 189 Airport Road Wesl Belfast BT3 9ED Tho trustees A Brown J Coghlan A Hutchison C Lavery Company secretary A Brown Indepondont examiner Paul Lealhem FCA Muir & Addy Chartered Accountants Muir Building 427 Hol00 Road Belfast BT4 2LT Structure, govemanee •nd management The charity Is governed by a management committee which Consists of the trustees supported by up lo fifteen members committed to the purposes of the charity All roles within the charity are on a voluntary basis. The management committee are nominated by the members. The members meet quarterty lo direct the management committee on relevant activities and areas of interest for involvement. The management Committee meet monthly lo plan activities lo lake this work forward. Oblectlves and actlvities The charity's mission statement is as follows.. 'Disability Aid Abroad's overall aim is lo improve the quality of life of people with disabilities in developing countrEs leading to a healthier and more inclusive society.,
Disability Aid Abroad Company Limited by Guarantee Trustees, Annual Report Ilncorporating the Difectorfs Report) (Coltrlinuedj Year ended 31 March 2018 Achievements and perfomiance As we rellecl on the year of 2017118 we also look back on the last 10 years of activity for Disability Aid Abroad. We have raised over £500k of funding lo support vital work for people living with disabilities in the developing world, for us, primarily In East Africa We have reached 1000's of individuals and their families to highlight their rights within disability legislabon, created income generation and advocated within communities. The journey has been one of many challenges, great sucsseS and some disappoinlmenls. Our greatest success this year was lo realise the estsblishmenl of Disability Aid Tanzania IDA Tzl, an independent Tanzanian led NGO taking forward the work we have started We will continue lo support the Board financially and praelically lo represent disabled people in Tanzania. We were able lo lacililate a further session of Disability Awareness in the Classroom programme for Teachers and Education Officials in Morogoro, Tanzania. The Disability Charnpns programme, supported by UK and Irish Trade Unions Continued to roll out in Ethiopia. With the support ol CETU (Confederation of Ethiopian Trade Unions) and delivered three sessions In this year. This is year 2 of a 3 year funded programme. Disability Aid Abroad continues to slralegically support the Mehayo centre in Morogoro, Tanzania to nurture and support children and young people wlh disabililies who have been abandoned by their families. This year we have specifically raised funds for the Kanyerere School for Inclusive education, the first of ils kind in Mwanza, Tanzania. This year they have completed an extension lo their propety of an additional classroom, kitchen and toilet block Flnanclal revlèw The charity has continued lo carry out ifs activities in the current year. The Total In¢ome was £26,723 12017 £33,727), and Total Expenditure fof the year was £51.647 12017 £80.7881. of which £24.287 12017 £58,920> was out of reslricled funds . Nel Expenditure for the year amounted to £24,92412017 Nel Expenditure £47.0611. Unreslricled Funds decreased during the year by £3.637 10 £17.276. This level of unre51ricled reserves would be sufficient lo maintain the current level of unleslricled expenditure for a period of 6 months. The Trustees are satisfied wlh this level of unreslricled reserves. Plans for future perlods We have delivered a new strategy lo see us through the next 3 years, we seek to highlight the UN'S Sustainable Development Goals in all we strive to do and work towards a truly inclusive society. We are hopeful we will see the successful fruitson of our best endeavours in lime and energy of funding proposals submilled lo continue the work in Tanzania of empowering women with disabilities. We will continue lo deliver Disability Champions programme in Ethiopia. Small company provlsions This report has been prepared in a¢cordance with the provisions applicable to companies entitled lo the small companies exemption.
Disability Aid Abroad Company Limited by Guarantee Trustees. Annual Report Ilncorporating the Director's Report) (contlnued) Year ended 31 March 2018 The trustees, annual report was approved on 14 December 2018 and signed on behalf of the board of Iruslees by. A Brown Charity Secretary
Disability Aid Abroad Company Limited by Guarantee MUIR & ADDY Independent Examiner's Report to the Trustees of Disability Aid Abroad Year ended 31 March 2018 I report lo the Iruslees on my examination of the financial slalemenls of Disability Aid Abroad I'the charily'l for the year ended 31 March 2018. Responsibilities and basis of report As the trustees ol the company land also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act INorthern Ireland) 2008 (the '2008 Act'l and the Companies Act 2006 I'lhe 2006 Act'} You are satisfied that the accounts of the company are not required by charity or company law lo be audited and have Chosen instead to have an independent examination. Having satisfied myself that the accounts of the company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent exarninalion. I report in respe¢l of my examination of the charity's financial statements as carried out under seCtn 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 6519llbl of the 2008 Act. Independent examlnorfs statement I have completed my examination. I confirm that no matters have come lo my attention in connection with my ex8minatDn giving me ¢ause to believe that in any material respecl." accounting records were not kept in respect of the charty as required by section 386 of the 2006 Act, or the financial slalemenls do not accord with those records.. or the financial statements do not comply wlh the accounting requirements of section 396 of the 20C6 Act other than any requirement that the accounts give a 'true and fairf view which is not a maller considered as part of an independent examination,. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice lor accounting and reporting by ¢harilies applicable lo charities preparing their accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. l confirm that there are no other matters lo which your attention should be drawn to enable a proper understanding of the accounts lo be reached. Paul Lealhern FCA Independent Examiner Muir & Addy Chartered Accountants Muir Building 427 Holywood Road Belfast BT4 2LT 14 December2018
Disability Aid Abroad Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2018 2018 Reslricled funds Total funds 2017 Unrestricted funds Total funds Note Incorne and ondowments Donations and legacies Charitable activities Other trading activities Investment income 23.723 23,723 3,000 20,562 12,600 535 30 3.000 Total income 23.723 3,000 26,723 33,727 Expenditure Expenditure on raising funds". Costs of raising donations and lega¢ies Expenditure on charitable activities Total expendStur• 953 26,407 27,360 953 50,694 51,647 1,330 79,458 80,788 10.11 24,287 24.287 Ngt expendlture and net movement In funds (3,6371 121,2871 124,924) 147,0611 Reconciliation of funds Total funds brought forward Total funds carrlèd forward 20,913 21.287 42.200 89,261 17.276 17,276 42,200 The slalemenl of financial activities includes all gains and bsses recognised in the year. All income and expenditure derive from Continuing aclivrties. The notes on pages 8 to 15 fomi part of these financial statements.
Disability Aid Abroad Company Limited by Guarantee Statement of Financial Position 31 March 2018 2018 2017 Notg Current assets Debtors Cash al bank and in hand 15 10,000 8.596 3,652 79,614 18,596 83,266 Creditors: amounts falling due withln one year Net current assets 16 1,320 41,066 17,276 17.276 42,200 Total as80ts less curront Ilabilitie6 Net assets 42,200 42.200 17.276 Funds of the charlty Reslricled funds Unreslricled funds 21,287 20.913 17.276 Total charity funds 17 17.276 42,200 For the year ending 37 March 2018 the charity was entilled to exemption from audit under section 477 of the Companies A¢1 2006 relating lo small companies. Directors, responsibilities.. The members have not required the company lo obtain an audit of ils financial statements for the year in question in accordan¢e with section 476., The directors acknowledge their responsibilitses for complying wlh the requirements of the Aet with respect lo accounting records and the preparatn of financRI stslements. These financial statements have been prepared in accordance with the provisions applicable lo companies subject to the small Companies, re9ime. These financial slalements were approved by the board of trustees and aulhorised for issue on 14 December 2018, and are signed on behalf of the board by. A Brown Trustee C Lavery Trustee The notes on pages 8 to 15 forni part of these financial statements.
Disability Aid Abroad Company Limited by Guarantee ststement of Cash Flows Year ended 31 March 2018 2018 2017 Cash flows from operating activlties Net expenditure {24.9241 {47,0611 Adjuslmenls for." Other Interest reIV8b1e and similar income Accrued lincomellexpenses {301 7,142 {9.6621 Changes in.. Trade and other debtors Trade and olhef creditors 16,3481 130,0841 171.018) 13,6521 10,636 Cash generated from operations 132,9651 Interest received 30 Nel cash used in operating activities {71.0181 132,935} Net dtcroase in cash and cash equivalents Cash and cash equlvalents at beglnning of year Cash and cash equlvalents at end of year 171,0181 79.614 132,9351 112,549 79,614 8.596 The notès on pages 8 to 15 fc•rm part of these financial statemènts.
Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Ststements Year ended 31 March 2018 General infomiation The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered chanty in Northern Ireland. The address of the registered office is Portside Business Park. 189 AirFX)rt Road Wesl, Bellasl. BT3 9ED. Statement of compliance These financial slalemenls have been prepared in compliance with FRS 102, 'The Financial Reporting Slanijard applicable in the UK and the Republic of Ireland,. the Slalement of Recommended Practice applicable lo charities preparing their aceounls In accordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Companies Act 2006. Accountlng pollcles Basls of proparatlon The financial statements have been prepared on the historical cost basis. as modified by the revaluation ol certain financial assets and liabilrties and investment prOpertS measured al fair value through in¢ome or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Golng con¢om There are no mateiial UncertainlS about the charity's ability to continue. Judgements and key source8 of estlmation uncertainty The preparation of the financial statements requires management to make judgements, eslimales and assumptions that affect the amounts reported. These eslimales and judgements are ¢onlinually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund accountlng The charity is responsible for various types of funds which require separate disclosure as follows.. Unre8tricted funds - Funds which are expendable al the dixrelion of the trustees. Restricted funds - Funds earmarked by the donor for a specifrc purpose.
Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements iconrinu¢dJ Year ended 31 March 2018 Accounting policies (c¢)nllnuedJ Incoming resources All incoming resources are included in the statement of financial acb'vilies when enlillemenl has passed lo the charity., il is probable that the economic benefits associated with the transaction will flow to the charity and the amount Can be reliably measured. The followin9 specific policies are applied lo particular categories of income.. income from donats.ons or grants 1$ recognised when there is evidence of entillemenl lo the gift, receipt is probable and its amount can be rneasured reliably. legacy income is recognised when receipt is probable and enb"Ilement is established. income from donated gcths 1$ measured at the fair value of the goods unless this is impractical to measure reliably. in which case the value is derived from the cost lo the donor or the eslimaled resale value. Donated facilities and services are recognised in the accounts when received if the value ¢an be reliably measured. No amounts afe included for the contribution of general volunleets. income from contracts for the supply of serve5 is recognised with the delivery of the contracted service. This is classified as unreslricled funds unless there is a conlraclual requirement for Il lo te spent on a particular purpose and relumed if unspent, in which case il may be regarded as reslricled. Rosource8 expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fulty recovered, and is classified under headings of the statement of financial activities lo which il ielales". expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading aclivilies. and the sale of donated goods. expenditure on charitable aclivibes includes 811 cosls incurred by a charity in undertaking activities that further ils ¢harilable aims for the benefit of ils benefi¢iaries, including those support costs and costs relating lo the governance of the charity apportioned lo 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. AII costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs allributable lo a single activity are allocated directly lo that activity. Shared costs are apportioned between the activities they contribute lo on a reasonable, justifiable and consislenl basis. Financial instruments A financial asset or a financial liability is recognised onty when the charity becomes a party to the conlraclu31 provisions of the inslrumenl. Basic financial instruments are Initlty recognised at the amount receivable or payable including any related transaction costs.
Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2018 Accounting policies (conlinu8dJ Financial instruments (eonllnued) Current assets and current liabilities are subsequently measured al the cash or other consideration expected lo be paKI or receNed and not discounted. Debt instruments are subsequenlly measured at amortised cost Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the Investment is subsequently measured al fair value wtlh ehanges in fair value recognised in income and expenditure. All other such investments are subsequently measured al cost less impairment. Other financial instruments. including derivatives. are initially recognised at lair value, unless payment for an asset is deferred beyond normal business lemis or financed al a rale of Interest that is not a market rate, in which case Ihe asset is measured al the present value of the future payments discounted al a market rale of interest for a similar debt instrument Other financial instruments are subsequentty measured at fair value, with any changes recognised in the slalemenl ol financial activities, with the exception of hedging instruments in designated hedging relationship. Financi81 assets that are measured al cost or amortised cost are Teviewed for objective evidence of impairment al the end of ea¢h reporting dale. If there is objective evidence of impairment. an impairment loss is recognised under the appfopftate heading in the statement of financial aclivitses in which the Initsal gain was recognised. For all equity instruments ardlesS of signifi¢ance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk ¢haracterisli¢s. Any reversals of impaiment are recognised immediately, lo the exlenl that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmltèd by guarantee Every member of the company, or within one yeai after they cease lo be 8 member, undertakes to contribute lo the assets of the company, in the event of a wnding up, for payment of debts and liabilities of the company before they cease to be a member, such amount as may be required not exceeding £1. 10-
Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2018 Donatlons and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2018 Funds 2017 Donations Donations from indtviduals Public Service Executive Union Irish National Teachers. Organisalion Trade Union Congress Northern Ireland Public Service Alliance Disability Action Tuck Shop Ulster Teachers, Union R TE Staff One World Fund Sundry donations 820 1,703 4,022 3,600 820 1,703 4,022 3,600 1,110 3.652 1,110 3,652 3,600 3.600 10,000 305 380 2.668 225 10,000 305 380 2.668 225 10.000 10,000 600 600 1.600 1,600 20.562 23.723 23.723 20,562 Chorltable actlvitles Restr Total Funds Funds 2018 Reslfi¢led Total Funds Funds 2017 BIG Lottery 3.000 3.000 12,600 12,600 Other tradlng activltles Unreslricled Total Fund$ Unreslricled Total Funds Funds 2018 Funds 2017 Voco Loco 535 535 Investment Income Unrestricted Total Funds Unreslricled Total Funds Funds 2018 Funds 2017 Bank interest receivable 30 30 11
Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (coniinu¢d) Year ended 31 March 2018 Costs of raislng donatlons and legacies Unreslricled Total Funds Unrestricted Total Funds Funds 2018 Funds 2017 Conference costs ITmebsile costs Professional fees Event costs Sundry expenses Membership- CADA 648 190 115 648 190 115 232 720 320 58 232 720 320 58 953 953 1.330 1.330 10. Expgnditure on charitable activltles by fund type Unreslricled Funds Reslricled Total Funds Funds 2018 Mental Health Training Be1VzeanZanla School projects - Africa Teacher Training - Tanzania Elhiopa - Disability Champions BIG Employment Support Programme Tanzania Support Costs 1,540 1.540 327 14,697 10,063 22,747 1.320 327 14,697 10,063 22,747 1,320 26,407 24,287 50,694 Unrestricted Funds Restricted Total Funds Funds 2017 Mental Health Training BelYzeanZan School projects - Africa Teacher Training - Tanzania Elhiopa - Disability Champions BIG Employment Support Programme Tanzania Support costs 520 6.249 12,449 520 6,249 12,449 58,920 1,320 58,920 1,320 20,538 58,920 79,458 12-
Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (Continued) Year ended 31 March 2018 11. Expenditure on charitable activities by activity type Aclivitses undertaken direclly SupFQrt costs ToLIl funds 2018 Total fund 2017 Mental Health Training BelizelTaroania School projects - Africa Teacher Training - Tanzania Ethiopa - Disability Champions BIG Employment Support Programme Tanzania Governance ¢osts 1.540 327 14,697 10,063 1,540 327 14.697 10.063 520 6,249 12.449 22,747 22,747 1.320 58,920 1,320 1,320 49,374 1.320 50.694 79,458 12. Independent examination fees 2018 2017 Fees payable lo the independent examiner for.. Independent examination of the financial slalemenls 1,320 1,320 13. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows". 2018 2017 The average head ¢ounl of employees during the year was Nil12017'. Nill. No employee received employee benefits of more than £60,000 during the year12017". Nill. 14. Trustee remuneratlon and expenses No remuneration from employment with the charity or a related entity was received by the Iruslees 12017 £nill. Two of the trustees received reimbursement of out of pocket travel and subsistence expenses lolalling £4,28512017 One Iruslee received reimbufsemenl of £5.0691. 15. Debtors 2018 2017 Other debtors 10,000 3,652 13-
Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Ststements icontlnue¢l) Year ended 31 March 2018 16. Creditors: amounts falling due within one year 2018 2017 Trade creditors Accruals and defeed income 30.084 10,982 1,320 1,320 41,066 17. Analys18 of charltsble funds Unrestrlct¢d fund8 Al 1 April 2017 At In¢ome Expenditure 31 March 2018 General funds 20.913 23,723 127,360) 17,276 At 1 April 2016 Al Income Expenditure 31 March 2017 General funds 21,654 21.127 {21.8681 20,913 Rgstricted funds At 1 April 2017 At Income Expenditure 31 March 2018 BIG Employment Programme Tanzania Employment Support Belrie 19,747 1,540 21.287 3.000 122,7471 11,5401 (24,2871 3,CN)O At 1 April 2016 Al Income Expenditure 31 March 2017 BIG Employrnenl Pfogramme Tanzania Employment Support Belrze 66,067 1.540 12,600 158,9201 19,747 1,540 67,607 12,600 {58,9201 21,287 14-
Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2018 18. Analysls of not assets between funds Unreslncled Funds Restricted Total Funds Funds 2018 Current assets Creditors less than 1 year Net assets 18,596 (1,3201 17.276 18,596 11,3201 17.276 Unreslricled Funds Restricted Total Funds Fund5 2017 Current assets Creditors less than 1 year Net as$ets 56,157 {35,2441 20,913 21,287 154,888 170 4881 84,400 21,287 19, Related partl8s No transactions with related parties We undertaken such as are required to be disclosed under the Financial Rewrting Standard 102. 15-