COMPANY REGISTRATION NUMBER.. N1061032 CHARITY REGISTRATION NUMBER.. NIC100783 Disability Aid Abroad Company Limited by Guarantee Financial Statements 31 March 2019 Disability Aid Abroad Company Limited by Guarantee Financial Ststements Year ended 31 March 2019 Pages Trustees, annual report (incorporating the directorfs 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 1to2 Notes to the financial statements 7t013 Disability Aid Abroad Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2019 The Iruslees. who are also the directors for the purwses of company law, present their report and the unaudited financial slalemenis of the charity for the year ended 31 March 2019 Reference and administrative details Registered charlty name Disability Aid Abroad Charity registratlon number NIC100783 Company registratlon number NIC61032 Prlnclpal olfice and registered Portside Business Park offlee 189 Airport Road Wesl Belfast BT3 9ED The trustees A Brown J Coghlan A Hutchison C Lavery Company secrgtary A Br¢)wn Independent èxominer Paul Lealhem FCA Muir & Addy Chartered Accountants Muir Building 427 Holywocml Road Belfast BT4 2LT Structure, govgrnance and management The charity Is governed by a management committee which consists of the Iruslees supported by up lo fifteen members commilled lo the purposes of the ¢haiity. All ioles within the charity are on a voluntary basis. The management committee are r￿mInated by the members. The members meet quarterly to direct the management committee on relevant activities and areas of interest for involvement. The management committee meet monthly lo plan activities to lake this work forward. Objectives and activities The eharity's mission ststemenl is as folk>ws'. 'Disabilily Aid Abroad's overall aim is lo 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 Directovs Report) (cortlinuedl Year ended 31 March 2019 Aehievements and perforniance In 2018119 we successfully secured funding from FORSA, Electric & Combined Services while gelling through the first stage of DflD's IDepartment lor International Development) Small Charities Challenge Fund ISCCFI application process, lo enable us lo continue lo deliver Employment Support programme5 In Mwanza, Tanzania. The Disability Champions programme came lo a conclusion in Ethiopia. We were able lo produce a guidelines handbook which we were able lo translate an¢J dislnbule in Tanzania as well as Ethiopia. Dis8bility Aid Abroad continues lo support the Kanyerere School in Mwanza, Tanzania lo promote inclusive eduealion through the support from staff in Disability Action Nl. We $ecured funding from INTO and UTU to deliver disability awareness training lo teachers and government represenlalives in partnership with the Tibetan Ability Centre in Dharmsala, NE India, providing support to the Tibetan community in exiÈ. Flnanclal revlew The Charity has ¢onlinuer the year in question in accordance with section 476", The directors acknowledge Iheif responsibilities for complying with the requirements of the Act with respect lo accounting records and the preparation of financial slalemenls. These financial statements have been prepared in accordance with the provisions applicable to companies subject lo the small companies. re9ime. These financial statements were approved by the l)oard of Iruslees and authorised for issue on 28 January 2020, and are signed on behalf of the ￿ard by.. A Brown Trustee C Lavery Trustee The notes on pages 7 to 13 forni part of these financial statement$. Disability Aid Abroad Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2019 2019 2018 Cash flows from operating activities Nel expenditure 14,006) 124,924} Adjustments for." Accrued exPenSe￿Ilnc0rne) Changes in.. Trade and other debtors Trade and other credilois Cash generated from operations Nel cash fromllused inl operating aclivilies 1,320 19,6621 10.000 16,3481 130,0841 {71,0181 171,0181 7,314 7,314 Net Increasel{decrea3el In cash and cash equivalents Cash and cash equlvalents al beginnlng of year Cash and cash equlvalents at end of year 7,314 8,596 1S,910 171.0181 79,614 8,596 The notes on pages 7 ¢0 13 forn) part of the8e financial statements. Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2019 General inforniation The charity Is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the Fegislered office is Porlside Business Park, 189 Airport Road Wesl, Belfast. BT3 9ED. Statement of compliance These financial statements have been piepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic ol Ireland,, the Statement of Recommended Practice applicable to charitie5 preparing their aceounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and Ihe Companies Act 2006 Accountlng pollcles Basls of preparatlon The financial slalements have teen prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment proFerties mea$ured al fair value through income or expenditure. The linan¢ial statements are prepared in Stefling. wh￿h is the functional currency of the entity. Golng concern There are no material uncertainties about the charitys ability lo conb"nue. Judgements and key sOu￿9S of estimatlon uncertalnty The preparation of the financial statements requires management lo make judgements, eslimales and assumptions Ihal affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed lo be ieasonable under the circumstances. Fund accounting The charity is responsible for various types of funds which require separate disclosure as follows.. Unrestrictgd funds - Funds which are expendable at the discretion of the Iruslees. Restrleted funds - Funds earmarked by the donor for a s￿lf1¢ purpose. Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (contlnue¢4 Year ended 31 March 2019 Accountlng policies {ronlinue Incoming resources All incoming resources are included In the statement of financial activities when enlitlemenl has passed lo the charity", Il Is probable that the economie benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following specific policies are applied lo particular categor￿S of income". income from donations or grants Is iecognised when there is evidence ol enlrtlemenl lo the gift. receipt Is probable and ils amount Can te measured reliably. legacy income is recognised when receipt is probable and enlitiemenl is established. income from donated goods is measured al the fair value of the goods unless this is impractical lo measLtre reliably, in which case the value Is derived from the cost lo the donor or the eslimaled resale value. Oonaled facilities and services are recognised in the accounts when received If the value can be reliably measured. No amounts are included for the Contribution of general volunteers. income fiom ¢onl¥acls lor the supply of seNices is fe¢ognised with the delivery of the contracted service. This is classified as unreslricled funds unless there is a eonlraclual requirement for il lo be spent on a particular purpose and returne(¥ if unspenl. In which case it may be regarded as reslri¢led. Resources expènded Expenditure 1$ recognised on an a¢¢iuals basi$ as a liability is incurred. Expenditure includes any VAT which cannot be lully Tecovered, and is classified under headings of the statement of financial activities lo whi¢h Il relates expenditure on raising funds includes the costs of all fundraising activits'es, events, non- charitable trading aclivilies. and the sale of donated goods. expenditure on charitable activit￿$ 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 lo the governance of the charity apportioned lo charitable aclivilies. other expenditure includes all expenditure that is neither ielaled lo raising funds for the charity nor part of Ils expenditure on charitable aclivilies. All costs are allocated to expenditure categories reftecling the use of the resource. Direct costs allribulable lo a single activity are all¢xaled direelly lo Ihal activity. Shared costs are apportioned between the activities they contribute to on a reasonable, ju5b"fiable and consislenl basis. Financial instruments A financial asset or a financial liability is recognised only when the charity tecomes a paty lo the conlraclual provisions of the instrument. Basic financial Instruments are initially recognised at the amount receivable or payable including any related transaction costs. Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (continue Year ended 31 March 2019 Accounting polleies (contint Flnancial instruments (conllnu8dJ Current assets and current liabilit￿$ are subsequently measured at the cash or other consideration expected lo be paid or received and not discounted. Debt instruments are subsequently measured al amortised cost. Where investments in shares are publicly Ifaded or their fair value can otherwise be measured reliably. the investment is subsequently measured al fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured al cost less impairment. Other financial inslrumenls, including derivatives, are initially recognised al fair value, unless payment for an asset is deferred beyond normal business terms oi financed al a rale ol interest that is not a market rate. In which ease the asset Is measured al the present value of the fulure payments discounted al a market rale of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial aclivilies. with the exception of hedging instruments in a designated hed9ing relationship Financial as$els that are measured al cost or amortised cost are reviewed for objective evidence ol impairment al the end ol each reporting dale. If there Is objective evidence of impairment, an impairment loss is recognised under the appropr￿le heading in the slalemenl of financial activities in which the initial gain was reeognised. For all equity in51rumenls regardless of significance, and other 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 ¢haracleristics. Any reversals of Impairment are recognised immediately. lo the exlenl that the reversal does not result in a ¢arrying amount of the finan¢ial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Limited by gu4rantee Every rnember of the company, or within one year after they cease lo be a member. undertakes lo contribute lo the assets ol the company, in the event of a winding up. for payment of debts and Iiabililies of the company before they cease to be a member, such amount as may be required not exceeding £1. Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements icontinuedj Year ended 31 March 2019 Donations and legacies Unreslricled Total Funds Unreslricled Total Funds Funds 2019 Funds 2018 Donations Donations from individuals FORSA Trade Union Irish National Teachers. Organisation Trade Union Congress Northern Ireland Publi¢ Service Alliance Coffee MorninglTuck Shop Ulster Teachers. Union RTE Staff One World Fund Electric Aid Cornbined SerV￿es Sundry donations 920 25.958 3.840 920 25,958 3,840 820 1,703 4,022 3,600 820 1,703 4,022 3,600 10,000 305 380 2,668 1,388 385 10.000 305 380 2,668 1,388 385 6.522 5.128 100 6,522 5,128 100 225 225 44.241 44,241 23,723 23,723 Charltable actlvltles Reslricled Total Funds Funds 2019 Reslricled Total Funds Funds 2018 BIG Lottery 3,000 3.000 Costs of ralsing donations and legacies Unreslricled Total Funds Unreslricled Total Funds Funds 2019 Funds 2018 Costs of generating income 1,944 953 953 10 Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2019 Expenditure on charitable activities by fund type Unreslricled Funds Reslricled Total Funds Funds 2019 Teacher training - India Mental Health Training Be1vZe￿anZan School projects Africa Teacher Training Tan2ania Employment Support Tanzania Elhiopa - Disability Champions BIG Employment Support Programme Tanzan Support costs 3.255 3,255 31,850 9,878 31,850 9,878 1,320 1,320 46,303 46.303 Unreslricled Funds Reslricled Total Funds Funds 2018 Teacher training - India Mental Health Training Beloerranzan School projects - Africa Teacher Training Tanzania Employment Support Tanzania Elhiopa - Disability Champions BIG Employment Support Programme Tanzan Support ¢osls 1,540 1,540 327 14,697 327 14,697 10,063 10.063 22,747 1,320 22,747 1.320 26,407 24,287 50.694 Expendlture on charltablo actlvlties by activity type Activities undertaken di¥eclly Support costs Total funds 2019 Total fund 2018 Teacher training - India Mental Health Training BelizelTanzania School projects - Africa Teacher Training Tanzania Employment Support Tanzania Elhiopa - Disability Champions BIG Employment Suppofl Programme Tanzania Governance costs 3.255 3,255 1,540 327 14,697 31,850 9,878 31,850 9,878 10,063 22,747 1,320 1.320 1,320 44,983 1.320 46,303 50.694 11 Disability Aid Abroad Company Limited by Guarantee Notes to the Financial Statements (cOtI￿n￿e#l Year ended 31 March 2019 10. Independent examination fees 2019 2018 Fees payable lo the independent examiner for.. Independent examinab.on of the financial statements 1,320 1,320 11. Staff costs The lolal staff costs and employee benefits for the reporting period are analysed as follows. 2019 2018 The average head count of employees during the year was Nil12018" Nill No employee received employee benefits of more than £60.WO during the year12078.' Nill. 12. Trustèo remuneratlon and expenses No remuneration from employment with the chaiity or a ￿lated entity was received by the Iruslees 12018 £nill. One of the Iruslees received reimbursement of out of pocket travel and subsistence expense5 lotalling £2,57812018 Two Ifuslees re¢eived reimbursement of £4,285), 13. Debtors 2019 2018 Other debtors 10,000 14. Creditors.. amounts lalllng due withln one year 2019 2018 Accrual$ and deferred income 1,320 15. Analysis of charltable funds Unrestrlcted funds At 1 April 2018 At Income Expenditure 31 March 2019 General funds 17.276 44.241 {48.2471 13,270 At 1 April 2017 Al Income Expenditure 31 March 2018 General funds 20,913 23,723 (27,3601 17,276 12- Disability Aid Abroad Company Limited by Guarantee Notss to the Financial Statements fwitlnuedj Year ended 31 March 2019 16. Analysis of net assets between funds Unreslricled Total Funds Funds 2019 Current assets Creditors less than 1 year Net assets 15,910 12,6401 13,270 15,910 2,6401 13,270 Un￿strICted Total Funds Funds 2018 Current assets Creditors less than 1 yeaf N¢t assèts 18,596 {1,3201 17,276 18,596 11,3201 17,276 17. Related partles No Irans8clions with relale(I parties were undertaken such as are required lo be dis¢losed under the Financial Reporting Stsndard 102. 13-