SHAIUNG FAIR
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2022
MCDONALD O'NEILL & CO
CHARTERED ACCOUNTANTS

SHARING FAIR
CONTENTS
PAGE
General Inforniation
Trustees Report
Accountants, Report
Statement of Financial Activities
Balance Sheet
Notes to the Statement of Financial Activities
10
McDoDald O'Neill & Co.
Chartered Accoulltants

SHARING FAIR
GENERAL INFORMATION
Trustees
Mr Anthony Brcnnan
Sr Catherine Hughes
Geralyn Woods
Mr Jude Mccann
Mr Lawrence Purdy
Mr James Toolan
Adnjinistrative address
19 Rossmore Drive
Belfast
BI'7 3LA
Accountants
McDonald O'Neill & Co.
Chartered Accountants
5 Union Buildings
Union Place
Dungannon
Co. Tyrone
BT70 IDL
Bankers
Bank of Ireland - Belfast
Bank of Ireland - Dundalk
Cbarity Number
101168
Inland Revenue Tax Reference
KAU14XG
McDonald O'Neill & Co.
Chartered Accountants

SHAIUNG FAIR
TRUSTEES REPORT
Structure, Governance & Management in Northern Ireland
Sharing Fair was fornially established in Northern Ireland on 29 January 2009
following application for it to be recognized by HMRC as a charity under the
provisions of the Income and Corporation Taxcs Act 1988. Its inception and
d¢v¢lopment had been motivated by a desire to engage in international initiative to
support women, girls, children and infants, and their families, living in extremely
difficult and impoverished circumstances within developing countries.
The current members of the Management Board of ShaTing Fair arc:
Mr Anthony Brennan
Sister Catherine Hughes (Treasurer)
Geralyn Woods (Secretary)
Mr Jude Mccann
Mr Lawrence Purdy
Mr James Toolan (Chairperson)
The Management Board meets at least 3 times each year.
The day to day running of the charity is managed by Sr Myriam McLaughlin
(Exccutivc Officer).
Cbaritable Status
Sharing Fair has been accepted as a charity for tsx purposcs by the Inland Revenue.
The HMRC reference number is: _ KAU14XG.
Sharing Fair has been registered with the Charity Commission for Northern Ireland
from 5 February 2016 under the Charity number l 01168.
Statement of Compliance
In setting our objectives and planning our activities for the year the trustees have
given careful consideration to the Charity Commission for Northern Ireland's
guidance on public bencfit to ensure that the activities have helped to achieve the
charity, s purposes and provide a benefit to the bencficiaries.
McDonald O'Neill & Co.
Chartered Accountants

SHARIIYG FAIR
Principal Activities: Purposes and Beneficiaries
The Sharing Fair Association was established to: _
relieve povcrty
promote the advancemcnt of education, the preservation of health and
the improvement of living conditions in developing countries where
the Sisters of the Good Shepherd are active,
o to tsrget the above aims particularly towards women, girls, infants and
other persons who are suffering from the effects of adverse social and
economic circumstances.
to promote, facilitate and support the maintenance, operation and management
of a centre or centres in such developing countries for activities promoted by
Sharing Fair.
to support and enablc the instruction and training of beneficiaries in
sustainable trades through the teaching and development of skills in
manufacture, production, repair, project management, athninistration and
accountancy.
to promote, facilitate and support the establishment of educational facilities in
the interests of economic and social welfare of beneficiaries and with the
object of improving their conditions of life.
to enable the recruitment, selection and sending out of volunteers for short
tenn service within such areas when necessary in the interests of the
Association and for the promotion of its objectives and activities within the
area ¢onc¢rned.
to educate the general public as to the existence of adverse or detrimental
social and economic circumstances within such developing countries and to
promote awareness among the public, and advancement of the work
undertaken by Sharing Fair with such developing countries.
Activities and Results for the year ended 31 December 2022
We are happy to share with you highlights of our work in Sharing Fair during
2022.
Thanks to our volunteers working with the sisters, through donations, we have
the following results:
Total income
£ 23,230
Sharing fair retllrns to producing centres
Donations to centres
£ 31,478
McDonald O'Neill & Co.
Chartered Aeeountants

SHARING FAIR
Donations
From donations received during 2022 and previous years, the following distributions
was made:
Myanmar:
£ 16,134
Humanitarian Response to Affected communities.
Thailand
Hands of Hope:
£ 2.051
To support the work for HIV/Aids patients.
Fatima Centre, Bangkhai:
£ 6,000
To support the work with young girls who are in danger
of being sold into prostitution.
Nongkhai Foundation:
£ 6,752
Project: 'l-We-Other' Building self-esteem in uncertain
times.
Chiangrai:
636 (£ 542 equivalent)
To support the work of the Good Shepherd Centre,
Good Life Project for young girls.
The various projects we have supported has resulted in happier lives and increased
empowemient for women, young girls and their families, results hard to quantify.
With the possibility of diversified activity given our charitable status, we would hope
to continue our conllnitment to helping our mission for women and families in 2023.
Financial Review
The Trustees have a procedure in place to review the accounts annually. The accounts
for the year to 31 December 2022 show a positive balance of £ 40,966.14 (Sterling
Account) and Euro Account E 24,875.95 (£ 22,055 equivalent).
The current financial position of Sharing Fair is in a position of being able to meet its
commitments.
The Trustees confinn that no harn] has flowed from the achievement of the purposes,
benefits or outcomes associated with the activities undertaken by Sharing Fair nor has
any private benefit accrued to the Trustees or members of Sharing Fair by reason of
its activities.
Risk Management
The Trustees are aware of the risks to which the charity may conceivably be exposed
but are satisfied that under current arrangements this is set at a very low level.
Requests for assistance are carefully scrutinised and outcomes are monitorcd.
Safeguards are further promoted by the supervising presence of Sisters of the Good
Shcphcrd in arcas of bcncfit with whom close contact is maintained. A formal risk
assessment process and stratcgics for dealing with identified risk areas is currently
being addressed.
McDonald O'lyeill & Co.
Chartered Accountants

SHARING FAIR
ConclusioD
The Trustees of Sharing 14air together with the Sisters of the Good Shepherd here at
home and indeed in so many parts of our world. wish to thank the members,
volunteers, donors, benefactors and friends of Sharing Fair, for your on-going
practical intcr¢st and sustaining work on behalf of Sharing Fair and its mission.
Because of you, over tim¢ and to the present day, countless individuals and families in
remote villages bencfiting from the work of Sharing Fair and the presence of Good
Shephcrd sisters have been able to expose and export their traditional crafts with
pride. Thosc who have come to our partnership ccntres have achieved and continue to
achieve training, education and crucially the realisation of certain independence and
escape from financial and social impoverishment through dignified work and the
opportunity to market their creations.
SIGNED....... ...............
bo
Trnstee
SIGNED..... ..
Trustee
McDonald O'Neill & Co.
Chartered Accountants

SHARING FAIR
Independent Exaxniner's Report to the Trnstees of Sharing Fair Charity
We report to the charity trustees on our examination of the accounts for the year
ended 31 December 2022 which are sct out on pages 8 10.
Respective responsibilities of trustees and examiner
As the charity trustees you are responsible for the preparation of the accounts in
accordance with the requiremcnts of the Charities Act (Northcrn Ireland) 2008.
It is our responsibility to:
examine the accounts under section 65 of the Charities Act (Northern Ireland)
follow the procedures laid down in the general Directions given by the Charity
Commission for Northern Ircland under section 65(9)(b) of the Charities Act;
state whether particular matters have come to our attention.
Basis of indepeDdent exa]niller's report
We have examined your charity accounts as required under section 65 of the Charities
Act and our examination was carried out in accordance.with the g¢n¢ral Directions
given by the Charity Commission for Northern Ireland under section 65(9)(b) of the
Charities Act.
Our examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking
explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us
cause to believe:
l. That accounting records wer¢ not kept in accordance with section 63 of the
Charities Act
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting rcquirements of the
Charities Act
4. That there is further inforniation needed for a proper understanding of the
accounts to be reached.
IndepeDdcllt cxamiDer's stateD]ent
W¢ hav¢ complet¢d our examination and have no concerns in respect of the matters
(l) to (4) listed above and, in connection with following th¢ Directions of the Charity
Commission for Northern Ireland, we have found no matters that require drawing to
your attention.
/h, RF f.
MCDONALD OYNEILL & CO
Chartered Accountants
5 Union Buildings
Union Place
Dungannon
Co. Tyrone
Date: ...
M¢Donald O'Neill & Co.
Chartered Accountants

SHARING FAIR
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
12 Months ended - General Funds
2022
2021
INCOMING RESOURCES
General Donations and Sundry
Gift Aid Tax refund Received
20227
3,003
10,534
1,537
TOTAL INCOMING RESOURCES
23230
12,071
RESOURCES EXPENDED
Cosl of sales
Opening stock
Stock donated
Closing Stock
2,053
(2,053)
Administrative &rpenses
Charitable Donations
Printing, postage and stationery
Motor and travel expenses
Accountancy
ProfitlLoss on exchange
Domain and emails set up costs
31478
213
103
706
(1.142)
741
24,511
760
1,429
31
32099
26,740
Financlal EKpenses
Bank Charges
215
206
215
206
TOTAL RESOURCES EXPENDED
32314
26,946
ET (OUTGOING) RESOURCES
RECONCILIATION OF FUIYDS
Funds brought forward
Transfer from Designated Funds
(9.084)
(14,875)
70,412
1,683
85,287
TOTAL FUNDS CARRIED FORWARD
63011
70,412
M¢DoDald O'lyeill & Co.
Chartered Aecountants

SHARING FAIR
BALANCE SHEET - 31 DECEMBER 2022
Notes
2022
2021
FIXED ASSETS
Equipmcnt
CURRENT ASSETS
Bank accounts
Cash accounts
63,021
540
72,208
758
63,561
72,966
CURRENT LIABILITIES
Accruals & Creditors
(550)
(871)
NET CURRENT ASSETS
63,011
72,095
NET ASSETS
63,011
72,095
FUNDS
General funds
63,011
70,412
Designated Funds
1,683
Total funds
63,011
72,095
We approve the financial inforn]ation which comprises the statement of financial
activities and the balance sheet. We acknowlcdge our responsibility for the financial
infonnation and for providing McDonald O'Neill & Co. with all infonnation and
explanations necessary for its compilation.
SIGIYED......
DATE: ......£ I .H4............... .
ustee
SIGNED.....
Trustee
McDonald O'Neill & Co.
Chartered Accountants

SHARIIYG FAIR
NOTES TO THE STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
FIXED ASSETS
Fixtures,
Office
Fitting & Equipment
EquipxDent
Total
Cost or valuation
At l January 2022
Additions
Disposals
2,778
634
3,412
At 31 December 2022
2,778
634
3,412
Depreciation
At l January 2022
Charge for the year
Elimination disposal
2,778
634
3,412
At 31 December 2022
2,778
634
3,412
Net Book Value
At 31 December 2022
2. GENERAL FUNDS
2022
2021
Brought Forward
Net (Outgoing) Resources
Transfer from Dcsignat¢d Funds
70,412
(9,084)
1,683
85,287
(14,875)
At 31 Dec¢mber 2022
63,011
70,412
3. DESIGNATED FUNDS
2022
2021
Brought Forward
Transfer to General Funds
1,683
(1,683)
1,683
At 31 December 2022
1,683
M¢Donald O'Neill & Co.
Chartered Accountants
io