ACCOUlYts FOR THE YEAR EIYDED 31 DECEMBER 2025 (Final) Mel)01¥4ALD 09NEILL & CO CHARTERED ACCOUNTAKrs
SHARING FAIR CONfENrs PAGE Genwal Infornmtion Trustees ReFK)rt Acwuatants, Report Statement of Financial Activities Balan She¢t Notes to the Staten]ent of Financial Activities 10 Mcl)onald ONeill & C(L Chartered Ae¢owitDts
SHARING FAIR Trustees Grainne Connolly Sr Catherine Hughcs James Toolan Administrative addre& 19 Rossmor¢ Driv¢ Belfast BT7 3LA Aecount*Dts McDonald O'Neill & Co. Chartered Accountants 5 Union Buildings Union Place Dungannon Co. Tyrone BT70 IDL Bankers Bank of treland - Belf&8t Bank of Ireland . Dundalk Charity Number 101168 Inland Revenue T21 RefereDee KAU14XG McDonald O'Nelll & C Chartertd Acroukntsnts
SHARING FAlli TRUSTEES REPORT Struclurfy Governanee & MaDagerneDt ID Northern Ireland Sharing Fair was fornally established in Northern Sttland on 29 January 2009 following application for it to k recogrriz£d by HMRC as a charity under the provisions of the Income and COTratiOn Taxes Act 1988. Its inception and development had been motivated by a desire to engage in internationaI initiative to supwt Worne girls. children and infants, and their famiIies. living in extremely difficuEt and impoverished CircunanceS within d¢v¢loping countries. The currenl members of th¢ Management Board of SEwing Fair are: . Anthony Brennan Sister Catherine Hughes (TTwurer) Geralyn Wood5 (Secretary) James Toolan {chrSon) Grainne CoDnolly The Management Board meets at least 3 times yw. The day.tO-day rumiing of the charity is managed by Sr Myrian] McLaughlin (Executive Officer). Charitable Statss Sbaring Fair has bcen accepted a charity for tsx purSeS by the Inland Revenue. The HMRC reference number is: _ KAU14XG. Sharing Fair has be¢n registued with the Cl)arAty Commission for Nortbern Ireland fron] 5 Febnw 2016 under the Cl)arity number 101168. Statement of CompliaDce In setting our objectives and planning activities for the year the trustees have given carefiLI consideration to the Cl)arity Con)nussion for Nortb¢rn Ireland's guidance on public benefit to ensure that the activities bave help to achieve the charity's putpos¢s and providc a IKncfit to the IKn¢ficiarics. M¢Donald O'NeSll & C
SHARING FAIR PriDeipal Aclivhies: Purposes and Beneficiaries The Sharing FaiT Association was establis1 to: . o relieve poverty o promote the advancement of ethicatio the preserntion of health and the in]provent of living conditions in developing countries where the Sisters of the Good Shepherd are activ o ty target the alx)ve aims particularly towards worne girls, infants and oth¢r peTSons who are suffuing from th¢ effts of adverse social and cconomic circumstances. to promote. facilitate and suptM)rt the maintenance, operation and management of a centre or centres in such developing countiics for activities promoted by Sharing Fair. to Sup[ and enable the ItntiOn and training of beneficI]eS in sustainable trades through the teaching and development of skills in manufacture. pr(xlu¢tioo rq)air. project maDag¢menL administration and accountancy. to promote. facilitate and support the establislellt of educationa] facilities in the interests of economic and social welfare of Ftneficiaries and with the objective of improving their ¢onditions of life. to enable recruitmenl selection and sending out of volunteers for short-terni service within such are&s when necessary ID the interests of the Association and for the pron]otion of its objectives and activiti¢5 within the area conccrned. to educate the general public &8 to the existence of adverse OI detiimentsl social and economic ¢ITcwnstanS within such developing countries promote awareness among the public, and advancement of the work undertaken by Sharing Fair with such developing countries. Activities and Results for the yur ended 31 December 2025 We are happy to share with you bigblights of our work in Sharing Fair during 2025. Thanks to volunteers WOTknng with the Siste through donations. we hav¢ the following results: Total inrne £ 35,009 Sharing fair distributions Donations to various progrdms £ 38,695 MCDoald O'F4eill & C Cbartered A¢tAnts
Donations From donations reLrivcd d]ng 2025 and previous ycat4 thc following distributions 2710312025 ADgola £10.0 Integral Con)munity Development in Mu4 Bond4 Jikuit4 Luinga Senegal Women's e¢onomi¢ empowernient tbrough Agri.Food Bolivia Ensuring Childr¢n's rights and Meaningfuj Participation for Children in ORURO Ecuador Promoting the Economic and Social Emwwern]ent of Women in Situations of High Vulnerability T(Jtal £ 25,000 (Sharing Fair Account) 0910512025 Ethiopia £5,695 "Kidest MaTiam" Wom¢ns Promotion and Skill Training: Meki ViClate Ethiopia Tot41 £ 5,695 (Good Sbepherd Mi88ion Fund) 25108r2025 Gu8JteDJala £3,000 Empowernient of Guatema18n Wome promoting their economic and social inclusion Lebanon £ 5,000 Beyond Confiict: Fosterin8 Peace-Building in Lebanon through ¢ollabor*ive alucalion Total £ 8.lJ(M) (rn of Dungiven Parish mi10 Outreach) Total £ 38,695 The vario8 projects we have supp)rted Iw rcsulted in happier lives and increased empowern]ent for women, young girls and their familio results hard to quantify. With the possibility of diversified activity given our clwitable Stat8, we would hope to continue our commitment to helping our mission for women and families in 2026. MeDoD•ld O'Neill & C Chartered Arknts
SHARIY4G FAIR Financial Review Thc Trustees have a pruceth in place to review the accounts annually. The accounts for the year to 31 Decemkr 2025 show a wsitive balance of £ 20,240.98 (Sterling Account) and Eum Account É 14.612.53 (£ 12,752 equivalent). The current financial position of Sharing Fair is ID a sItiOn of IKing able to m¢¢t its conllnitments. The TneS confirni that no harni b&8 flowed from the achievement of the purposes, benefits or outcomes &ssociatcd with th¢ activities undertaken by ShaTing Fair nor b&8 any private benefit accrned to the Tn or members of Sharing Fair by reason of its activities. Risk Management The Tntee$ are aware of the risks to which the charxty may conceivably be exSed but are satisfied that under current arrangements thi5 IS Set at a very low level. Requests for assistance ar¢ carefully scrutinised and outcom¢s are monitore Safeguards are fiwther Promoted by the supervising presence of Sisters of tbe Good Shepherd in areas of Ixnefit with whon] close contsct is maintained. A fonnal risk a&sessment process and strategies for dealing with identified risk areas is currently being addressed. Conclusio The TrL]Stees of STr1g Fair together with the Sisters of the Good Shepherd internationally, wish to thank the member5. volunteers. donors, benefactors and friends of Shating Fair, for their on-going practical interest and sustaining work on behalf of Slwing Fair and its mission. Over time and to the present day, countless individuals and families in remote villages have Inefited from the work of Sharing Fair and the presence of Good Shepherd sisters. Those who have come to our partnersbip centres have received and conlinue to receive training, education and crucially the realisation of certain IndepDdenCe and ewpe from financial and social impoverishment through dignified and 5ustsinable work. SIGNED. DATE: .- Stee SIGNED.- .................... ruslee M¢Don¥ld O'Nelll & C(k Cb•rteT¢d AceounlARts
SHARING FAIR Independent Exxminer's Report to the Trustees of Sbaring Fair Charity W¢ report to thc clwity trustccs on our wMion of th¢ acUnts for th¢ yor ended 31 Decern 2025 wbich are set out on pages 8 to 10. Respective respoDsibilitie8 of truste¢s aDd examiner As the charity trustees you arc rc5ponsible for the preparation of the aUnts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is our resFK)D5ibility to: examine the accounts under section 65 of the Charities Act (Nortlmn Ireland) follow the PTocalures laid down in thc gen1 Directions given by the Charity Comrnission for Northem Ireland under se£tion 65(9Xb) of the Charities A state whether particular matters have com¢ to our attentioJL Basis of independent ¢i¥min¢r's report We have examined your clwity accounts &8 required UThd section 65 of the Clwities Act and our eXamiOn w&8 carried out in accordance with the general Directions given by the Clwity commion for Northern Ireland under section 65(9)0)) of th¢ Charities ACL Our examination included a review of the accounting records kept by the charity aDd a con]pari50n of the accounts presented with those rds. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you &$ cEJarity tnLStees con¢enJing any such matters. Our rol¢ is to state wbether any maknial matters have come to our atiention giving us ausc to believe: l. That accou1ng Tecords were not kept in accordance with sedion 63 of the Ckwities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do Jjot comply with the accounting requirements of the Chatities Act 4. That there is firther inforntiOn needed for a PTh) understanding of the accounts to k reached. Independent ¢wDfiner's slaternent W¢ have completed our exan)ination and bave no conccrns in respect of the matters (l) to (4) listed above and. in connection with following the Directions of th¢ Charity Conm)ission for Nortllern trelanl we bave found no matters that require drawing to your attention. Chartered AccounlaDts 5 Unlon Buildin28 Union Place DllngannoD Co. Tyrone McDoD¥ld O'NeiU & C CharteT¢d Accountants
SHARING FAiR STATElktEwf OF FINANCIAL AcfIviTIES FOR THE YEAR ENDED 31 DECEMBER 2025 12 Months eDded - General Funds 2025 2024 INCOMING RESOi]RCES General Donations and Sunthy Gift Aid Tax Refund Received 35.IX)9 60.287 TOTAL INCOMING RESOURCES 35,IX)9 60,287 RESOURCES EXPEIWED Adminiitrotive wens Charitable Donations Printin& wstsge and stationery Accountancy Lossl(Profit) on exchange Domain and enlIS set up costs Insurance 38,695 69 1.080 (698) 312 202 50.500 59 720 640 650 202 39.660 52,771 Financial Erpensa Bank Charges 247 316 247 316 TOTAL RESOURCES EXPENDED 39.907 53,087 NET INCOMINGI (OUTGOING)RESOURCES (4.898) 7.200 RECONCILIATION OF FUNDS Funds brought forward Transfer from Designated Funds 37.730 30,530 TOTAL FUI¥DS CARRIED FORWARD 32032 37,730 McDoDald O>Neill & Chth¢red AecouDtants
SIIARING FAIR BALANCE SHEET- 31 DECEMBER 2025 Notcs 2025 2024 FIXED ASSETS Equipment CURItENT ASSETS Bank accounts Cash accounts 32,993 559 37,844 606 33,552 38,450 CURRENT LIABILTTIES AcCnS & Creditors 720 720 NET CURRENT ASSETS 32,832 37,730 NET ASSETS 32,832 37,730 FUNDS General funds 32.832 37,730 tksignated Funds Tol41 funds 32.832 37.730 We approve the financial infomtion which compriKs the statement of financial activiti¢5 and the balance sheet We acknowlge our reSnsIbIlity for the financial inforn]ation and for providing McDonald O'Neill & Co. with all infornlation and cxplanations ncccssary for its compilation. SIGNE gO£L SIGNED...... Trustee DATE: .. MeDonaid O'Neill & Chart¢red Account*Jkts
SHARING FAIR NOTES TO THE STATEMENT OF FINANCIAL AcfMTIES FOR THE YEAR ENDED 31 DECEMBER2025 I. FIXED ASSETS Fithires, Offiee Fitting & Equipmenl Equipment Tolal Cost or valuxtion At l January 2025 Additions Disposals 2.778 634 3,412 At 31 December 2025 2.778 634 3,412 Depreciation At l January 2025 Charge for the year Elimination disposal 2,778 634 3,412 At 31 December 2025 2,778 634 3.412 Net Book Value At 31 December 2025 2. GENERAL FUNDS 2025 2024 Brought Forward Net Incomin(out8olng) Resources Trdnsfer from Designated Funds 37,730 (4,898) 30,530 7200 At 31 December 2025 32,832 37,730 DESIGNATED FUIYDS 2025 2024 Brought Forward Transfer to G¢neral Funds At 31 December 2025 McDonald O'Neill & Co. Chartered ActowitAnts io