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 Hol￿00￿ 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 suc￿sseS 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 Charnp￿ns 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 seCt￿n 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 preparat￿n 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 re￿IV8b1e 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 prOpert￿S 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 Uncertainl￿S 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 serv￿e5 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 Init￿lty 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 Be1Vze￿anZanla
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 BelYze￿anZan
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 defe￿ed 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-