SHARING FAIR AccouNrs FOR THE YEAR ENDED 31 DECEMBER 21123 MCDONALD O'NEILL & CO CHARTERED ACCOUNTANTS
SHARING FAIR cOrE[S PAGE Gcneral Infortnation Trnstees Report Accountants, Report Statement of Financial Actiiities Balance Sheet Notes to the Statement of Financial Actiiities 10 M£DODd 0'Ne & Cn. chtered A£cuull(anfs'
SHARING FAIR GENE114L INFORMATION Trnstees Mr Anthonv Bre]Jnan Sr CatheTinc Hutshes GeralNm Woods Mr Lence Purdy Mr James Toolan Administratil"e address 19 Rossmore Dn"ic Belfast BT7 3LA Accountants McDonald O'Neill & Co. Chartered Accountants 5 Union Buildings Union Place DungaDnon Co. Ti'rone BT70 IDL Bankers Bank of Ireland - Belf&st Bank of beland - Dundalk Charity Number 101168 Inland Rthenue TaT Reference KAU14XG m(LDld O'Neill & Co. Cbartcrd Accowit*Dts
SHAIUNG FAIR TRUSTEES REPORT Strncture, Goi"ernanct & Man22ement in Northern Irdand shing Fair Myas forniailv established m Northern Ircland on 29 January 2009 folloivino applicatton for it to be reco¢ymzed b): HMRC as a charitv under the proi'isions of the Income and CoTporatson Taxes ACL 1988. Its inception atid dei'elopment had been mo(iiated by a desire to engLoe in lljternatsonal Jnitsatti'e to support women: girls. children and urfants: and their familie5: li1.g in eitrcmely drfficult and impoi'erished circumstances llithui dei'eloping countn"cs. Thc current members of the Management Board of ShaTRng Fair are: Mr Anthony Brennan Sister Catherine Hughes (treagurcr) Geralyn Woods (Secret&ri) Mr LaITenCe Purdv Mr Jamcs Toolan (Chaupcrson) The Management Board meets at least 3 tllnes each !Tcar. The d. to d. rnnning of the chan'ty is managed . ST Mvrian] McLaughlin Eiecutsi'e 01ccr . Mr Jude Mccann Tesigned fTom the Board on I l October ?023. Cbaritable St2tus Sharmg Fair has been accepted as a chanth, for tax puq)oses bv the Inland Reicnue. The HMRC reference number is". - KAU14XG. Sharing Fair h&8 been registered I1th the ChaTifs, Commission foT Northcrn Ireland from 5 Februa 2016 under the Chariiv number 101168. StatemeDt of Compli2nce In SettU OUT objectives and plattng our actii'itses for thc v¢ar the trnstces haNe gii'¢n care1 consideratson to the Chatii?T Commission for Northern Ircland's guidancc on public benefit to ensure that the actii"ities hale helped to acknei-e the charitv's purposes aud prolide a benefit to the beneficianes. M£Donald O?Neill & Co. Cbarkrtd AccuuDi8llt
SHARING FAIR Principal ActiTrilics= Purposes aDd Beneficiaries The Sharing Fair Association u'&£ established to: _ relieve poi'ert5" promotc the adi"&ncemenl of edllcalion: th¢ presen'atson of health and the llnproNemenl of h'i"ing conditsons in dei"eloping counkn'es M,herc the Sisters of the Good Shepherd are aciil-e: t2ruet the aboi"c allns pacUlarlY tolardS '0C. gxrls: mfanLs and other persons h0 arc suffering from the effects of adi.erse social and economic circumstances. to promote, facJlitate and support the matcnJncc. operation and mattagement of a centre or centres in suth dcielopmg coun(nes for actsiitses piomoted by Sharjng Faii. to support and enable the instrnctson and traimng of bencficiaties in sustainable trades through the achg and dci'elopEnent of skills in manufacture: productton: Tepair. project managcrnenL administratton and accountancy. to promote, facilitale and support the estabhshmcnt of edllcational facilitses in the interests of economic and social Tre]fare of bcneficiaties and ivith the object of improTring their conditsons of lrfe. to enable the recrnitmenL sdection and sendmg out of Trolunteers for short teTm sen'ice i1th]n such areas iNhen neccssaTh m the iDtercsts of the Associatson alld for the promotson of its objectsies and actii"ities the area concerned. lo cducate thc oeneral public to the existence of adTr'crse or dctrjmcntal SOCI and economic circumstances ii""ithm such dJ'elopmg couutrie5 and to promote amarencss aillong the pubhc, and adi'ancement of the ii'ork undertaken bv Shanng Fair I7th such dei'elopmg countncs. Activities and Results for tbc lear ended 31 December 2023 We are happy to sharc iiith !Tou highlights of our IOrk in Sh&Tmg Fair duting 2023. Thank-s to our i"oluntcers iiorLing 7th the sisters, through donations, we hai'e the folloiiing rcsults. Total income £ 18,071 Sharing fair returns to prtsduting centres Donations to ccntres £ 47,208 M£lknn•ld O?NeiU & Co. Chrter¢d AccouDtnts
SHARING FAIR Donations From donations received during 2023 and previous years. the followirAg distributions was made: Paraguay £5,000 Survivors of human trafficking 2nd sexual exploitation. Restoration of the dignity of girls in the Rosa Virginia Shelter. Creating new life projects for survivors of human trafficking etc. Columbia £5,000 Migrant women and fatllili¢s. Supporting Venezuelan wornen towards safe migration. Karala India £5,000 To strengthen and build the capacity of youthlchildren to l(now their rights. x120 Youth, 170 chil(tren (6-15 yrs), 15 staff and volunteers Indonesia 5,000 (£4J12) Violence against women. Empowering community for the prevention and intervention of violence against women. Lebanon £6,826 Summcr camp children in a precarious situation in Mt Lebanon. Thailand £1,679 Youth Centre CCTV camera. Kenya £4,079 Economically vulnerable women. Strengthening wom¢n's capacity for climate change, adaptation in Embu county. Thailand £1,000 Repair roof damage from recent heavy rains at Fatima Training Centre. El Salvador £5,000 Women social enterprising fostering resilicnce. x20 women social enterprising fostering resilience Peru £5,000 Facilitating productive training processes. Initiate income-generatsng activities. Provision of Literacy training. Increase women's livelihood. Philippines 5.000 (£4,312) Social Enterprise projects. Supporting a Youth Centre for unemployed young people McDonald O'Neill & Co. Chartered Accountants
SHARING FAIR The ianous projects wc hai"c supported has iesulied in happiei lii'es and increased empollrernient for '0C, young lS and thcir families, resllits hard to quanttfv. With the possibiliti, of thi'eTsified actiiiti giicn our charitable status, 14"e 'QUId hope lo continue OUT commitD)ent to helping our mission for M'omen and faTllilies in 2024. FinanuJl Rcviem" The Ttustees haie a pr0ccthC m place to rei'i¢Th the accounts annuallv. The accounts for the year to 31 December 2023 Sho a positiNC balancc of £ 17,800 (Sterling Account) and Euro Account E 14,)22 (£ 12.628 equii'alent). The curTcnt financial poutson of Sharing Fwr Is in a position of bcina able to meet its conunitments. The Trnstees confjrnl that no hann has flo.ed froni the achiei'enient of the purposes. benefits or outcomes &qso¢iaied Thith the actsiitics undertaken by Shanng Fait no[ h&$ any pril ate benefit accrned to the TnteeS or mcmbers of Sharino Fair by Yeason of its actslities. Risk Management Thc Trustees are aiNare of the nsks to WCh the charity may conceivablv bc exposed but arc satrIed that under current arrangements tkns is set al a i'ery. low le%el. Requests for &ssistance are carefullv scrutinised and outcomes are monitored. Safeguards are further PTomoted by the supenising presence of Sisters of the Good Shq)herd m arcas of benefit Mqth ,ho close contact is mataed. A fonnal risk assessment PTOCCSS and StrateeS for dealing with identsfied risk ar¢&s is CWTentlv be]ng addressed. Condusion The Trnstees of Sharing Fair togethcT with the Sisters of the Good Shcpherd here at home and indeed in so man)" parts of our world: lsh to thank the membcrs, 'olunteers. donors, benefactors and fri.ends of Sharing Fair. for vour on-gomg practical inteT&qt and sustain]ng iTrork on behalf of Sharing Fair and its Anission. Because of Nou: ovcr time and to the present dav: countlcss indji'iduals and famAlies in remote Nillages benefitmg fmm the i7iork of ShIng Fw and the presence of Good Shepherd sisters hai"c been able to expose and eT- Port their traditional crafts thith pnde. Thosc Th.ho haTh"e Come to OllT partnerth'p centres haie achiei.ed and continuG to achiei"e tra1n8_ cducatsoD and Crucialh, the realisatson of certajn independence and cscape from fancial and social impoNenshm¢nt through dignified UOTk and the opportunij to market their creatsons. SIGNED DATE: ..-- stee j CHAI IL_ SIGNED.. Mctknn#ld o'Neill & Co. Chartrred Accuuntants
SHARING FAIR Independent Eiamkner's Report to the Trustees of Sharing Fair ChariCTr We report to the charitN' trnstees on our examination of the accounts for the l'ear ended 31 December 2023 M,hich are set out on pages 8 to l O. Respective responsibilities of trnstees and esaminer As the ¢harii?' trnslees %'ou are responsible for the preparkn'on of the accounis in accordance m.ith the requirements of the ChaTities Act IF4orthcrn Ireland) 2008. It is our responsibility lo". examine the accounts under scctson 6) of the ChaTities Act (Northern Ireland) 2008, folloTh, the procedures ld doThm in the Eencral Dircctsons given bv the Charitv Commission for Northern Lreland undcr scctson 6i(9)(b) of the ChltieS .Ict, state whether par"cUl malters h"¢ come to our attention. Basis of independemt uxmiDer's report We hal'c examined l'our Ch7, accounts as Tequired under section 6) of the Chanties Act and our examination "aS caTried out in accordance the tseneral Ditections gii.en bs, the Charit), Commission for Nortbern Ircland und¢1 scctson 6i(9)(b) of the Chanties Act. Our examination included a reiievl of the accountin(v records kept bv the charity and a comp&ison of the accounts presented uith those records. It also includ¢s considcration of unusual items or dclosureS in the accounts. aDd seeknig cxplanations froDJ you as chanti, trustees concemmg an), such matters. Our role is to statc wheth¢r anjj material matters hai'e come to our attention giving us cause to believe. l. That accounting records ii¢re not kept in acGordanrz 1th sectson 63 of the Charities Act 2. That the account5 do not accord iii. th those accounting records 3. That the accounts do not complv 174ith the accounting [eqU¢ents of the Chantses Act 4. That theTe is further inforniation needed for a proper widerstanding of the accounts to be reachcd. Independent e12miner's statonent Wc haNe completed our eXamatIOn attd hai"c no concerns m respect of the mattcrs (i) to (4) listed aboie and, )n connection ivith follo718 the Directsons of the Charit), CoD)missioD foi Northern Ireland, Tr'e haic found no matters that require draifvLng to vour atien(ion. MCDONAU) 0>EL & CO Chartered AccouDtants i Union Buildings Union Place DungaDnon Cu. Tvrnne Date:_ AF M£DoDald O)Neill & Co. C&*rttrtd AccooDigDIS
SHARING FAIR STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 211J? 12 Months ended - GeDeral Funds 2023 2022 INCOMING RESOURCES General Donatsons and Sundry" ft Aid T&x Refund Receii" l6,400 1,671 20,227 3,003 TOTAL INCOMING RESOURCES 18,071 23,230 RESOURCES EXPENDED AdpKini.ftralive e-ypens chItable Donatsons Prmting, postage and stationerv Motor and traTr"el ewenses Accountancy Lossl(Profit) on cxchanoe Domain and emads set up costs 47,208 118 31.478 213 103 706 (1,142) 741 890 1.112 787 50,11) 32.099 Finan£iolExpenses 437 215 437 2J5 TOTAL RESOURCES EXPENDED 50.ii2 32.314 NET (OUTGOING) RESOURCES (32.481) (9.084) RECONCILJATION OF FUNDS Funds brought fonvard Transfer from Designatcd Funds 63.011 70,412 1,683 TOTAL FUNDS CARRIED FORWARD 30,)30 63,011 McDun#ld O'Neill & Co. Chartered Attuunt*Dts
SHARING FAIR BALANCE SHEET-31 DECEMBER 2023 Notes 2023 2022 FL¥ED ASSETS Equipmenl CURRENT ASSETS Bank" accounts Cash accounts 30.428 822 63.021 i40 31,250 63,)61 CURRENT LIABILITIES Accnjals & Creditors 720 (550) NET CURRENT ASSETS 30.530 63,011 NET ASSETS 30,)30 63.011 FUNDS General funds 30.530 63.011 Designated Funds Tot21 funds 30.530 63.011 We appro1"¢ the fmancial inforniation ii,hich comprises the statement of fanCIal actii'ities and th¢ balance sheet. We acknoiiledge our responsibilitv for the fmancial inforniation and for providing McDonald O"Neill & Co ivith all iDforn]ation and explanations nccessar! for its compilatson. SIGNED.... A..7..flFiaw.202.4L SIGNED DATE: Mctkbnald O'lyeill & Co. Ch*rtertd Accuiiirtattts.
SHAIUNG FAIR NOTES TO THE STATEMENT OF FINANCIAL AcrivrriES FOR THE YEAR ENDED 31 DECEMBER 2023 I. FIXED ASSETS Fixtures, Offite Fitting & Equipment Equipment Total Cost or i"alua(ion At l January 2023 Additions Disposals 2.778 6i4 3,412 At 31 December 2023 2.778 634 3,412 Depreciation At l January 2023 Charge foi thc l'ear Eliminatson disposal 2.778 634 3,412 At 31 December 20?3 2.778 634 3,412 Net Bookvalue At 31 December 2023 2. GENERAL FUNDS ?023 2022 Brought Forward Net (Outgoing) Resources Transfer from Designated Funds 70.412 {9,084) 1.683 (i2,481) At 31 December 2023 30,)30 63.011 3. DESIGNATED FUNDS 2023 202? Brought Forlvard TransfeT to General Funds 1,683 (1,683) At 31 December 2023 Md)onald O'Ntill & Co. Chartered Account*nts io