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Dlré¢#¢JTibJsi•< Il•pxl TheD4rBEtthe P4ule RiprNiuMI iudltsd F1[sttlS of thB c4)mp&nyfortheyew ended 3F ZU23. SiruclurE. Management and GDvemance Leydl S1Jlus CIwi5lianAld Ireland. • Publlc Enllty.IBthe development Ègtney of lh• Church of Fth PrnsbYiqria Churtth in IrDland. lh8 MÈiÈhadI Chwdh In Irel¢nd, lh¢ Nonéubscribing Pfesb)ler Ch4rth ol keknd, Ihv Moravian Church.Ih8 Amy.tt14elWUS Soci•iy of Fsi•r4d$ IChbw&) Ind thB lriBh CounE41 of Churche ChliaA4d lnd oper4tes &IllelEal b•$4$ hr10 cèmpinl•s Unthr1 Chri&tlaR Atd IteEwd Irh N(th•m 4r, Chrlitl&Th Ald Irqlind campony limrtJ by Ibot ha11p 8h&re cw>lfal IReglslriilon Numbér N10591 $4). In Nonhem Irel&nd, the company 1$ reuk5111•d 4v1ts4 Ihe Charity Commi$5ion ol MDrthgm Ireland {Chuty Number XR946391 TlInancIal SleMen1$ ir• pr¢p•red In St•rflng lultyqwckn In Ihè RwbHe ol ChnSlWbAld Irelind l# * comwny limii•d by&litel t hav thwe (Registrntlon 4umber42ts9Z8). In thtRepublpool kelaAd. Ihp cpmpqnyls Iew&twedwtthihe Chanbe4 Regulaiw Auihffj (C11ty Number CHY6998). Th• siaiemenls are prepared •Tr Euro w>d fuly •pJthted. The Iwo¢ompwhTre4 ill the ltyèl 8nd FequwtmtNs of their oym juri$dicliwi Ixrt operstetogether and produce 8 nwtotutOryW>Drt and1)1n0d •ccounls lorth• whDlq of IrqlBnd lo renecfihls posrtion. Both organ&tIOn9 90¥erned by11 Metnorandum •ThJ Ani¢li$ As$DciJIIoFb bd provide foT memb8r•aBed oT98f41810 Ilmlied by ou•r•nlge. Rel•d ns Chrbiiiafi Aid Ir•land bs p¥t of Chri81ian faffli 8n&18 è rel8ied p&ty of ChrilIn Aml (a compiny r•ulst?rd in LIK COFnwny no. 517525. chwltyThD. 1105851). CIwnF4bAld Ireland shi¢$ In1¢rn•lpMil D¢p•Mm•ni chrIStIan ind recelyea 40rne ser¥lct4 Rttwc•s, knffjrmlllon Thr10 arld SuppoMerR8lalFffi& 8UPPDrt. BoFJrd Member8 8nd Siructure hri$liin a$disLv55vd aboyi oper1 tTrn it4 bas1$ undw10 Ilrnli•d compan1•$ 1gyl$lerod under narnE Chrl8tl&n Irel¥KL The TrU&te ¥r¢ full tyieiXw¥ ol Christian AFd lorC¢thpanyLèw FW>D6. Director& drawn fTom drverBeb&tgnNwMIs In $1?8 prol¢s¥onil Ill• cIRKd. This en£urek & bTo&d range of experience 8nd Bkllls we broUt to Board delib¢r•lloMs. Tw olDe(l8 exist.. ailpasl et IMBL 10) represwrt4t14r¢ clxK4Sws al up 10 7 otltrpT r8pr88entstrvpB apPted by the £oAtd Dr l#krlst4&n Ai¢J Ird•nO Thy• w 7 Board rntmkn NbcommDn be1wq8n Ihq HDrfh8m Ireland and Rep&>ll¢ of ITeF•ndgyry)4nl¢s ind 6 D4recux8Ytho str an onE ufthptNo wmpBny Brd Dlrect4]rK Bre bth NomOn$ Intt Brmrd S¢nLXcor¢ffi1IrÈ •plrrtEd by Ihe memberE Ihe A1 Qener&l Meetlng Nthv Dlr¢ttOTS P¥rniWilif4 In iAdueiion Kw4r&mm where Ihey irtfrTru(d tv ihe WDrk uf C1>rlrrtlFJn AMI Qnd nw¢l K11vNl1IY thilh Ihi lxeculr adershlpteBmtv g4Ms cbyerthew ofthe org£nlsafK)n'% 10 enBbhEthpm to fvkfil thelT!oFes. FurthEr IrsNtw for 8ppwte*s ¥nd •ll Bolrd rrtwb¥& 1$ give 14 cl.11} IrE
d whETr requite4 or i slfrlIrew&. SDgrd ¥NI stgff members èdherelootsd• ol Cotiduvt iNd Df IvthFq5t8is BomplBthd qullrlerof1hE DiTqcEor¥ ttheach yr by rol1. The Buard'& prfwlpal reBtK>nBlblknd&gltthde'. (Wermkninll tt(weiall itrotew. pollc¢ dlM¢iiffj ind l& ofthiBIlAId Irelan&, protèclty and Pfomoikng Ihe ind values ¢ltt ¢Wy', InlllrTry Ihelr re$pon$lblktleg. TPe ddWS ICdy oprtn oft CWg&nitsDn 10th CEO ¥ndihÈ LÈ&der&Np Te Tlkere c4ew dislICE10nS btheèn Ihé role 8o&rd andtlbe eCUtIve1jWsh¥1tI1M. Th• eXeC1v? le&der&hip leem VJ ieypukyible for prÈp&rlng poly. $lrategK plannlng Oudg•t4 tlninelal TPts rlÈk reglsterll th3re appruved bythe board. Tltxeo)ttve dershIpttth lholic. plw¥NI andttwo wec¥rtlnu&lly nionltored bythpewd To¢elslr0trDn forthelr•er¥lr$ lo Chilitlan Ald lth bui afft1ehiuied lor Inc10111¢PenÉethTre. Durtwthe past fftntncl4lyer.the rd b7W flw¢ 1tsThès, mener$th1opp¢rtIIo dewew greater UnrStandiyO1iheg8n1Iltl'I WNt$¥•d btswd member$ p8rtlcipaied m InCltraInI1J. Th•M ar•curr•nlly Ihr•• eommin•es Bowd.. Income, Fln•nce. Fbsk •nO A11 Coyrwntttte Nomlnbllon$ ènd Board G0Wemap Inleinl(NI 091MMe A¢l41ry C(yMlee Inci%me.. Ftnince. Risk rL)mmillpt IIFRAJ The 1FPAll& al 1è8sl warterty •nd 4$ m•de upol b•Ww••Tr 3 4MI g m•mb•rs. Wto mwnbafB nbe appTrIed Bowd lal le•st beIng Iiom rf¢h of Ihe Nl •md ROI Boarthl. T Clwr Is n0mM¥at by1 NomNk•l•on$ and Board The Comm1118e h88 the tIK)rlly lo obi8tn swlali&i ernal 4&vl¢e wh•n rwJir¥d or il n•cp¥s¥ry lo Mwil• lomgone wtlh $pecIal1 sk1115 ¢rto IFAA for a $pecI[d perlod. Thequorum l$thre¢ mwknsol tht Incom Ffft&nc. Rl&k ¥id AUdCOmmIttèl1v LifYAbDm must be D4rec10fs. Chrtstlèn h•s on• extem&l memberof IFPA whoi& a meFFknolih¢ Bfwd IMS J•ckkTro1). The IFAA OP underi¢mbs ol referenGe and I¥$tt kntholr rqspDn$lbWin.' Ih•l lh¢ wg4nis)tion's •ocowNt)bilTrty Ir•mwioFI ffj fit for purpo8e Kamlnkr•g and re¥wqrw IM ¥$tnI wj mtlhods of linlnclil contfol urA)9 Ih•l adiqv•i¢ pfoc•ss•s txl$l th8 lo11r1C8tIo, anatysi6 8Trd man&uement of rlewIng theTe(ommendatth)n8 con181ned wrttNn both ImernFJl andeMem81 eFk6Uriry In 4PPFoprialF implwnenlaion proceu 16 in pl&ce eTr9urlTrjt clwtyi&implyw wilh Tekn&rrt14wi reguiailmy, VDlunw cod8& FecDBniBed 9DDd Thè1FRA Ihe wkKFple&uwmwbBthe pay and bEThpfft&of all 2tThployee& and to the BD&rd appr1 8ny incre&Be in remuner8111 olemplDyee& Includiw kw monaqem¥rt PE¥&([121nd Ihp CIMf Execthe. ThelFPAfeport&l0 IhE Èoatd at e&th kn&rd meetln9 W•d lh¢ Tryrnrt¢s ¢f Ih¢lr tttMIlFI95 &r•sh4r•d rth1he BD8rd. IFRA re¥wi8 Ihe £rbTh fin£ral &tatlS snd ttld Wet lorthty•or. IhFJt Fl l& In linp wrrh the slr6feBIc WiDd1ies of Ihe W54tlDn snd recomfwKks both I approvBI lo the B04td. Moniionry D[wF4)rmanC gofilnsl Is donew g regulpr b$.
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OFwalicfftal risks Rrs The t1paI 0grrthYonal lothe lalktttD ensuri otstsll pMni15 Ind Chilstlan Ald lrnFaiidsliff tr•voltO Ftg4)n%Mlwetr poHtital and541 tIrcumst$ mak•th• pJr&onal ol lfr * nitsptil pOni164 hatard. Falkn• to llnsfftstfdy Ind th•ittiifrty 10 vacuat8Btaff coutd IB&dt[FlD ol Driniuryto or portr[$. Wq m4yb• un4blq to Icv u IhTr• cDuld h a ol is$d$. Thi5 Ctmld l••d to clyil Ineglppwthl 01 Cfimlnal{c£DfI1 manslaugPtrirl protttdnus whlch woubj C11111tlnI dim10è our rq)utat4Dn Ind could lininciilpwbtslli•$ ind rlowM. W• •glnstlh• c•us•s ot Pwty. ThFs cin st•ff anttpirtrw$4t N$k. 11 ¢oftwIHmic&btsns are In•w4prlil¢ poffj rttear¢hed orwor>eou$ st4temMl$ IT¢ risk Ilwes, d•migv repulall¢mi oi h•rm ey rtlatlonshlps. Actions by our ctyjld also draw 4Jts into k4llylovs or ¢onlkt rtlbtd slluètlons rtlrI¥ Il th pubW3h mbten&l$ or enr• th aetlons Ith ourflnlnclal sup Ilwew ourp&rtpag xtln 8 w4ythat 1$ c¢11(r publlc pol•cy po$IE1c lth C¢Ald lously49e OUTreiMrt&tlon. The ar sofety ol$liff.pfW1 and progr4[Th pgrtl¢lpanl$ 18 of paramoTrt ImpOMaT Clwistian Ald Irolind. ThFcwh • $hred $eprte¥greenfVrtth Chilstlan 4Vt Impwnenl comw11trs1¥e Mftty and $¢curliYmfygwhI polKW lo $ethl th1$ rtsk l• •pprry)rlalely Piociduie$ In olaceto proteci vulnei•Wthll$ •nd ¢hlklrth In ttdellwery 0[r W¢pro¥ld• wllh crffjwlsory s11y1nlnOfjrnd mad¢ SeGvritycwthshJ¥•tlons i wt¢f IN Ma)r PT¢gfSfMbdÈc4Sns. Secunty IriKJng foT Chnsii•n velèftd stèff wprow41Èd byehrlst4in whlch ho6t6lhe Eur¢ InteragencySecvNty Forum anatheAcf AlllinceSecuiiiYCw4InOr, mtlng Ald &ey hub fw TrIGO le¥1[¥. Aid IrelÈnd statftr8oÈllkng10 C(rIe urnl¢rttWbdihelrpws(thl re8PDn81blYft Muilty ond &dhere to wr curporaie PDllcle& ènd wiJcedure& counrry prDgramme& h8ve up lo d&te Becurrty policle& prOlIng brleff ngs to s1¢01S ind èdlust setawlty4s&esamenl& FJpprO&te, In re&pon8EtD m¥Dr changes In t9n1111 &tKI seclty en4gronmenl. H9&xdence In wr pollcle44Thd pro¢edum 88 well48 our 8t&ff (¥¥es u$ihÈ ct>nIlOee w work In s(xne of Ihe chauènjing IEut+Dns. Bul in the Ewent of an esc&laiion in bnsecurlty a& las1 rq$orl, wg m4yYilbthr•w 8i•ff in¥•cw• loc•liKWU de14ythg 1mpknen1qth01& prffjrmm. Stsff Inw)1V In •dvoc&cy. cwThp&lgnln9 gnd W)bylw actlvttie5 hgve a ¢l¢•rwbOerslandlry olt Conle ol lh¢ r¢>le. )nd lh¢ r¢sponslbiUtles ind Ilmlt•ll(15 ol ¢pa14rWJ orY•nir) lald out In CCNI •ndlXA •n¢fjlhw gubdw. rr SndcybseCur1ty Rr5k ThepdncipFJl IT &tHI GyberBetwiWirBkB relEIDf&1Weto ElPrI}Cea find Chdstl8n AMI Irel1 l& depEndertl IT syulemB kn PrDce vjnd k¢& daia. We Ir Fjn IncreBf%lngly dlg4t4lly ojntbpcled wld. F&llure to keep pw Yhth rte4¥ teChOgIeS and ol ow BUPPDrterB IhectTrrnmLThtEBwe£eThi In Ihe w8ytw prefer. ro reduce wr Impact end etFeCtrvetS. Pdwe ljl tTrTksbJii IreknJ- liekn
F•4wto w)Jiewr lnfOrfflthck syytems t74alicMxJ&cybw4ll£ck£ kndto of wvlc los& crf B¢nslllvE Dr cOnfidmial d&ts &t7d yrEsellt a urrtY rpBk lu ¥Lrytf partners In chillenglg locatlon•. daEnogeourtepulgikn rewlt lTr[egultory br•Tth Iln415 tK pui pwle at rttk. l(wlirwJ Action& ChrlstlBn AKI lTe181 retrv8d $h•rnd $ar¥it IT N>PLlrn from Chrtsllan WtheretQTt Il pomcles pl8¢e byCl¥l&tlgn Ald. ChriflianAad 8ctI re¥4VWS a1 upgiides its IT30ft4Y4. Syslqms ind Protee& IcFmltlgo1È risk rat[FITfft[ cybEf security and d&t& prDlqthlun. ChrfÈtlan AKI h&F& d8weW Inrtt{veBtll em¢ dlpilllltechnolDgyK)re v1iucttw. The I lo ensure Ihal wg 41mbod the u5eoI l•thnolo¥N mDrttllvEbv•ly in w Irk Whb¥e stNclured InftiOn syslam& PDlicie¥ ind proctdur•s ththt are embedded llwtyUl I¢nI$tIOn I1 BvppNted by Irel whe ipprw4&te. Oui ln1ormail te¢urtty rne8wr iegulBrPtrt8¥ied inc41ng by 5ts1fi rèmlndÈd ofthe ngks D1sctrcaHE,sal dai¥ provid•d 10 WIX14)rIsd us prelendlng to be IEgrtirWe. Siaff aft also rnmind•d ol thi ri5k5 uf soclal m•th •nd Ill $1 &11 C4>mplele dth VOte¢lK¥ltrv41niwon anrnl bas15. Chrfstlen knl ItelyKI colthrth&M¥ih (thr10% inwrlnu c1AId Ir•lnd i14t IM lorefrontDIblXlu in Iho Ind &hlvrf•s val• money. Det&i18 ofgranl& pal6cotrt4lrn•d inTrrrt• b ol lh• 51•i•m•nis. For tlOntfded prowNnes Ind prol•clSGr•ni nxklng ts$ t.. Cthrlstian Ald IreF•nd gele¢i&ihemètlc focu8 éTea8 8nd UMtrIeOff linq Ils pwr•rThY strategy. Adrafy Wet 811ocabon18 communic81ed 10t ippk islian Aid coLiTrtry teams In &dwance Gf the &ppl¢•iicfi proce. The CouniryteWrethen K¥tt8d lo Ippty lorwwbt lundw by StIn5 • w•pos•l, detlin9#pertTrw4 project ind tum ¢osii. All pFopos&l& pre reNed 86Be8&al b88ed on 1hequalliyolthfom811M 6th1tted wlthln tlbe parameter9 of Ihe thaft budpL Othèrf8Ctor& conNdered Ère histoDcal pertorff4rte,' team ¢4pxbty ind expertlw.any¢om sp&dllc coni¢xtual1¥54m 4nddonor ro4uir•menl•. For grnnts oul on Church & Denwiin&lonal U>co[). wel appeals, grant5 •lloc4i•d to prooianyThty Ih•l In wllh th• etllW9¥¥cy appeal thj Uwi8tièn Aid Irelands, sifblegy obptclyvts. Prop{15 subr[lled as roqulred by the dDTrDrs. VolunlWS st•ll Chrl&tlan Aid ITel•Md l& hugely gratef ul for Ihq rthd Dul cummliied 4thff Yolurrt4ir$. thrinp the ye&r were due hard woth anddodication of •lth•sé wl¢. Wew• p&rticulBrty Br8leful to uurvoknteers whtygiwèth8tr lime ch Iveekto wpornlbk &dmini$iialiv• Yk In Bell8&t Fjnd Dthl'n. Ald Irelad i&14>mmillEd e4ality{yJOrWbty pw8(MOlth'lrBnt relvgioub bellet. prknlc&l cyinltTrn. gendpT. muit&l 8fatu& dis*ilty, 81hAic orwJitL dep8ndanl& vrlemel1mITldPIlnn member&hlp. We gre mo&t or£letulforihe Bwrt Df & net4¥Drk ofthDuwtholYolunleer& Nordbpm IwelavKP ) ore dedLcaled toCEJryln9 DLrt ow nUFJl Chr13 Ald Week do40)lletllln. 8ndth wor•¢ertul ¥¥llv•duglk oommunllle& bu&lnerFBe4 rsnd orgsn4BefU[rI8lng et5 In suppom of work everyyew. BIoryBith PEDplewho rleth woice&tolBke4utrDn nst global InJki6ilce. (JKlsti•n Aid Irel•nd eThplDyed 20 Peopl Ihe&dwunt? thwlng theyw 2022123. 13k
Invo&lMÈni Pthlity loY•thnis ai•m8OFln shorl lerm 1wk4epDIn ¢(W)n with cll8h ADW requemen15 0rg4npiil1. Theie dwslt$ gre pt•ced wllh repLrt8ble IW114tilon&th&t hweBue&t 1901 B• or Tht Inw¢slment PO¥&tKin ofthe IÈ bythE Incom4 Flmnce. Rl&4nd AudllCrwhltt•4 on bipJ$throughcMrtthpye8r. Gpirb9 Tho ditclors hv• pripai•d b4Wls $h for a perlod of 81 a8t Iiirrth& fvcdn the ol approval of Iho tlninelil stItts whlch detTh)nstr•te IhAt IherÈ18 uncertalnty ityardlng thi CDmpinl$ 4tsllbty to m116 Il&bkhtle$ &y Ihey f&ll ond lo conlw 18 & wlng On Ihl$ tthlil, tm thcloT4 eon$4dw It appfopnllé to preppre thè sEat2[V on i w)InFJ Ix>ncn bisi$. Ac¢ordrfbDFy, Ilse Statts dD not Include &djusEmenE&to thecarrying Imounis •k1 d•sslt¢•Mn tst t8se¢8 ènd Ikthiiile8 Ihat 8rf8e w Ihe t4)mpBny w88 unjble tll eoniinu• Is * wr•0 c¢¢1rrL Tht tlninclll Slit) he been prepwed on 8 wlng coKem b. Polt balance sheeleY¥ Th•wo been nrts Otr $4gnlfKant e&errt& 4ffectinu the comp4ny Blnce thal requk• dIsclUrI OrUlttIt4 ttf4n•rdI stitwi Audilor5 Th•wkni. Crowq Ii•l•rnd, Inthtsied tyeontlnue knoffftce, And 4 le4utIontth9 rirm h r•JppD1ni•dill propoSId li klteiiKwJ. Lobbyrrbg and fvjlllcal OoTr&tlonÈ Th•r• wer• no PDlllul contrlkkbVon$ In 20Z2123 and &9 & reguh there &re no dl&dDwre9 fequlred undgr thg Elxtor41 Agt 1997. As Mquired under lh¢ Riuul•llon of Lobbylng Act 201 S Chrl&twh Ald Ireland now records lobbylng &thity &nd comMun>¥th Delned PUblbTro1E1I IDPOs). 11 h•$ made IherehWThsl 8ubml88h)Tr& requlredbythe ACL
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. lIe whelhwlhe #&teminis havbtenpiepored Wb 0(dIreith qppllr4bl
ccwTrllng Ènderd8, identstyth050si¥nd•rds, •nd ThotsthÈ eftect and1 r8b8
A Crowe Irmlependent Audltors ReP<t to the hlernbtrs of ClYl8ltan Atd Ir•lY (Ncythem Ireld) noth • SEPIIRT ON THE AiKEf OF THE FHIIIWL sTATlE8 Wehowe8U<tedt Ilninclll $i•t•wts OfChri1A+d (PIDrthffn Irtw) ¢lhe Ihe year 131 Mari2023,ththcomwihe SialqmqtrtolFinttsdalAcllvllle$.IheB&l8TrceShprf jhe&terneI ofcath Flow$ dtheted ntrte&to IhE lIMtleMenl$. Includlwa yummaryol slgnrfic&trt acwunlino poli¢w. firbU11 repovlwiu frimvrfrfork Ihal been 9p141 ihulr prepaT3lM>n 15 appk4b Igw ?txl Untled Kingdwb Sta o>Eludino FAS 102 7h• FhRDI ReportitwJ str1rd ippllcabEe In UK Aopublic of VliTrd' rabtl AccDunling and RepOrtIE by Chorilt6s'. si•l•mt of ReC¥wNded Jppkébh its th¥ltles PTep8rw¥J ikneir 8CCDunl? in FF15 102. In th• io¢ury)gnywfin8nclqlst•tsminli.' tyv• • m•ndfalr ¥lèwotihe •ssds, bIll11t and flngr¥¢411 POBiIIM ofttC•mp1S 1131 M•rch 2UZ3 al01rt¥Th rY¥DN•m•nl in lunds (orthe year Ihen sNowly [wred 4¢cord•n¢o wtih FIn•Ill Reponw stirtdèrd IIY2 Th? Finat>ciiI RepIr Standèrd spplic8ble in UK R•publ 41 Irn& and In eCdr Ihthe S14Temeni of Recommended PFacfici"AccDunts¥ ind RepoFNWJ by Cthr•rllles"; 8nd Iwe been wDpwly prgp)r•d aCcwdthtttlt Ihe reWIroItcOrnplni05 2006 ChBrfve8 Aryt (NuMh•rn Ireland) 2DD8. B•sh loriwnio We condbjctsd our audil In •cwdance wlth Intembtlonèl Si8ndpds on AuditKIB {JJKI Ilskn {VKI) 1 Jll¢Èble 18w. Our r8BPDn$ibikn$ undir Tts)e >t&ndard8 we lunher de8cribed in Ihe AvdllOIS' rè4p>wbilF Ihi Mail ol Ihe flnanclvjl &tstemeni8 8ectlM of ow report. W• Irvp of the Company in Iccoidince wllh Ihe eihlcal [eqreMerrt1 th are rekowant to ow audli ol Iln•n¢l•l giatemenls In UK Irfn ihe FRC'S Ethlcbl Siand¥d Ind vfft havt f4111m our olh•r tlhic81 re8ptrnBibi15 KJ a¢¢Ml•nce wilh Ihe&è r¥uiremerrt& Wé beliewe thot thè th#Jll th•d•nc• Yrt hDv• oblained w84rffici•nl and )PPlOPW#to provlde o 9fr OPbNOn. b8li•w• Ih•llM•uthtwldM¢e Wee obl8tt46 8vfficient 8nd epw)pri41Oloyo¥th•b•61s f our opinl In au<liting Ihg fiThBw4151•l•m•nts, hawe cttncluded Ih&t thè dlreeior8' Uge of Ihe concem b&61& D14ccounMD In thi prepar)t1 ofthe t151 &tBtements Is &ppropri&te. ged on WDrk we have Perfryd, w• hav¢ W lnisfled any m&terfFJl uncertFJlmles re1Ing to ent8cOn(bElOnsth&t1n1a1IY(V ¢111Y.rn slgnifirAntdoubtonthPcomp4n? &bl to coTh1M CoArIt t41 • p•ilod of at l••t IE fftDnih& from wh2Tr ihE 4Thmt&l BtateFnenlE authled TwlMu•. OuTrewn&ibiltfi8kathllh• iispon•blhtls oflh¢ dlwlorsM4thieypBrtlOgC0[ BredEB(itd In the telv*&trt 4Jf thls i•pori The dlTectois r14)n$1bI for the Dther 1Trfurmall. The othEf vth)rmuEiUn rompr158& ihv InloTh¥wtiun in(knapd in Ihe Annual Eepom, rAkn¢r Ihan the f InvJTrcl&l Ètate[Trrrt& sd Dur Audrtor&' RepDrl thBfEDn. 04W q)inioD Ihl Iln•r)ci•l s19tlS doe& nDt cover th Oth InfDrmBilon Bnd. excEpt to
thnt0thIrl$¢XplItlfy &tsted inour repDrl. tiytKVeSSWV foNThof &ysurBncecuthiOft
th•rwJn.
Its eonne¢tlon wnh our FA11 4Jl thÉ firnknts•l siai¢menl4 tesponsibiltty 1£ to Te•0 Ihl 4lher
in(
AudSt¢Jr•' Riwslbllhl•sforth• of th¢th•Tr¢l•l Sl•l¢ThMt8 ha beqn appoinied as under setlltsn 65121 of Ihe chant Acl IN¢tI}eTh IreE3n 2008 vj Fp( a¢¢ord4nce wlih Ihe Act and relean1 req ulFrtlona made eftect Ih8fFundqr. Our obiethweF4 are to obtsin reaEDn8ble assurancp abt whetl>w lh8 f inant4al slalrym?Trts as a Yth¢4è hte f lee ff om mate.rlal Mlsst9t4YcnL whether due lo frA4KI or error. 8nd Io YBsue an Audiiorfs RepNi thjl includes our Opin. 42Èurance 18 ll hlgh level of &ysur&nce. i& gu&r&ntee th¥t •LMJIt tonducled In accordance wtth ISA& lu will aTrw4yB dect 8 m&teriBI InStatmTrt It exlst¥ MlyslaEemet cn anse f rom Iraud Dr r4]r ar are CDnsidered fflateT4al il, Nbdiwidually or In tJyre)aie. Ihey Could reg$ongbly be expected to luence Ihe rDMitt dEClon& of users c Itt basi$oI Ih¢$¢ Iw¢ltl ststemenÈs. Irregle4 brnll fr8ud. Bré insLyKes lll 4wiih Iéws ind r8uukilcl. W• dtrslpl pro¢edure& In Ilne wJlih OUT ie4pon8iknltties. uLrtlild abDV8. to d8luot mi55tai•mryn15 in rnsptsG1 ol tti4iulariiles. Intludlng Iraud. The extent to whlch OUF prDcthw C¥FknI? DI dthcling IrregularfiLts, ificNpdlng frau Is det&iled bejow. Extentlo whl¢hth• udltW4s ¢oThsHlw•d Capab01 dtlD prTqwlirit195, IrFegulwrtie4 inEl&ding (Fau¢ aFQ iTh51ancas ol nun£K%npliince wyih Iiws r?L]ulai1•. W idor111 d as8p48ed the risks ol tnaknal m5111l Df Ihv linancial sthiam8nl$ from Kwlarllle Vtke1herduetolraud OFerroF.8nd discwed Ihe5ebelw8whwwdilte4m memb41rs. WIthOld d performed Èud11 pr&cedwes reBwn5wetothose ri&k8. includin9obtsining 8udlti¥wlwSul1hcKl wèd apptopriate 10 proviOE 3 ba616 lor our ownion. Wect<sèdanunderst&ndln9ofthe leg81 &nd rèpul&loryframewNksYthhlnYrtchihe thJrttyvperJfg4 focu11Trg on tPb08e law$ and regvlotsons IhAt hovo a dir¢ct tffttt on lh8 dMinatIon ol malgrial Ljnts and di8dDwre4 Mb lin8nryal 8lalemeDts W? •8¥ged 1hq requ• cotry)li4nce 4Yiih Ihpse Iow4 8nd req4kntnS 05 pan of 4)ur èudil procedurqs on lh8 rglaled linancial slalotT¥etYt it£ms. In addtticq we con8id8r8d provisi¥ of uther laws 4rd rqgAabpn$ that do not havg a ¢ffq¢l on V financlal stbtenwits bur comphybce wtih which mightbe f4Nbd¥ThItothtrchan? abty1001er•te or to woitt a m81erial pen8hy. We &lBO con8idered the OPm4nties and mEenliYe4 Ih8E may exisl wtlhin Iraud. Ar&tinu $18ndaFdB limii roquirgd pludTe$ to irtenfy norcompk'arK w4th Ihe8e18W8 8nd IatIOnS to er¥r4uiry of 1ht dffKlors and 04her managemenl ond in8p8cln of regul410ry artd lègal crJrrVdpdQllcQ, il iny. We idetrtillod the qreathsl ris ol maltrial impacf 4)n 1he linallcial stfdlemEnts from irrepularit4è4. inc1udingfr1uI5?b( withiDlhe limmSd(lmÈnessOff income thrt0Verrlde Of contfol¥ by man&yerneTht Our adi1 proc8duré8 to re5pthI to Ihese nsks included ewuiries of managemonl and Ihe Finance. Fli5k and Audtt C(xNnittet its)ul their own ideniif ir4tiDn Bnd o$swsmi tsl thfr risks 4)1 irrogulorrfFW, tliV of • of Imnsactions DyN'n8t Ihg twms ol aorvm¢nl& ind 1he f•Quirom8nl of 1 he ¢harllie$ SORP IFRS102k s•mplE le51irtQ th9 poslinu ol IowTrFJl&. Teyiewlng accountlng estlmBtp& f4Jr bSe& rand readlng of Mee18 of those chFJrge4 wlih gDvemBnce. Owirytotheirtentl1tm1Ona uf8n 8udFLihere1s4n unwd&bIe rl&kth8lwe ha¥edelected Bume malerpal mis&t&tpmEnts In fiNla1 5tBtemEnts. we h&vp prwly p18nned perfoTmEd our &udlr in acrdance wilh NItting Btsnd4fds. In addrtlon. as vlblh rary y11t. Iher remalned u hlgher flBk of ncTrdeleBtiun irf aB the m8y Invclve Callusn. [gery. IntenuuI 0miBSi. UBTrer&tlonyJ, or the overridp o intem81 runtruks. We 4Te not rP051b1e ror preveming nn>118nc2 and cannot b8 e¥ppLed to deleBt nOp113c wllth 411 l&w8 rEBulaliotw. A f urther dEscMptsDn ol our rBPbthili4 for rhe adIE DI thp f4nTrFJl &latemenl& loc&led on the Financi1 RE4Pti9 CDunciFs wEb5iLt al.. Thvrn_Frc.(g.uk1a4*tQr5resFK5Ibl1Ft. This descrlpllwh IrJrm5 Partol our Audii0rf5 RepDrt. Bk731>Y
The Purp• of Ow Audit DKIlvnM3m We lkn(knHSpoMlblllt5 ThFf iEPErt is made ID1h¢C¢n¥J•fry'S nsÈfiw$, as in F•EcOrdUL wrth 3 of Part 16 Ihe (can16 Ael 2UD6 and 4 of lh• Ch•rlll¢$ (Auwnts and Repchrtsl FiegulBIi0Ths (North Irela 2015. Our autht 4YDrk has $01M14ve miqhi siaie iothe tompanls member& tl¥o&e m8tter& we rEquiFed Iu 51alq ID i1M In JJuQilor'$ r#)oll W lor olher purptsse. To the lulleat exlenl by lay<. do TrDI accW or a$vIe rsp¢rtl&llty to anytsne otlser the Impany &the e4)mp&nl& memb8r&a&a bDdy. (or OVlttJlt work loi IhÈS iewrL 01 fofthe owMon$ Aos•wnni lThinkffj lsl•lul¢rfyAudbtorl lor on behalf ot.. CfQW¢ Ir¢lBThI Ch8rtEf Èd ACWLMts Stslulryy Au(lit FIFM 40 +Ae8pil Road Dubl} 4 DD4 C2tpJ4 IAC 112 Gn J'iJ . NzL.n
Statement of Financial Activities Iiwrètlng InciTrm41 I¢¢) ForthpyeaT gndèd 31 Mirch IOZJ 202] 2D23 ir•Stf irlpd REthEEEd FLTrP)d$ 201] Tat81 Fundd T{ Irtrds 1293 1470 192 I.D othèfTr&diw thiB 4¥lrn•rS Otr TO-. JIL 15 EMFXP)LMur ON.. A•l$lrq Fn¢& l*JlE Acii¥thi 543 •bl 746 51P [o..10r. TVT AI. 1 ? -.4_79 1 wKornTrI{•I1We} 136 432 4el In lund: 1.37 "FF? .1..4 1 Fmd5 kfowhl forwllrd TDfol lund- 14ll5 1283 1,ty10 [iJ All Ind wiooino Itsowces •rtse contlnukng operallom ThereiTe ThD recogn18ed 98 or Iwwol mown•ots lunds o1lwththQ$e dlscloseil abo Pdf. l Yd ITrrrSliI i.thJ- l.¥ka
Balance Sheet For lh• •r•ded 3Tr kl&rth 2LV23 31 2013 E'th) Ji March IQ2 tioo IaTr91 Fbxad As$8E¥ TblFIXed 11 13 12 io 10 725 1,659 n2 1.678 {3&4 I,•J• Tol il ncl tr'-s?1 Th.94i' 14 657 1,420 TflnnclBEItsmenrsWere epprryé•d and wthwls•d lor by lh¢ Board ol l)tr¢clcy 2023 and BL4n8d on rt8 b•h4lf ty.. R•vL*ULHuql Fy14I I'EhyH5. .L11 kdaiwj
Statement of Cash Flows Jl Mwrh 2Q22 31 &tsrch 2Q22 frprn 1,493 c•8hfknfrorn IrMillr4 Ktkilt Di¥idEnditer Pwch•Bi 01 •1511¥ Urrfoabaed ValrlI1[•s frcth trérlHI 121) .).iigc n CiaFI dn tagFI wi I14'olr.1 In 1hr. r¢ ortii i.DiJo ¢•Bh cb¥h •wl¥•l•tr & fvj oto Cfi¥PI Bria oqul¥alDnt5 131 I1 IFI 1h riipJrtinn DE[1..1
SY&tements Fixthe Y41+ 81 42D25 Christian AWJ lie1u1 is an overseas dlpIn1 BL]enryy w1) po¥erty in somfj of Ihe poore&t wmmunliles. The cumpithy l& 8 COThPNLy Itea byguaranltt t)t ha4YnB a share c&pl1 ha& its reglrd ¢Jf Ilce al Linden H(MJse. BEKhill ParK BT8 7QN. Cknrl&ti&n Aid Ir8land IS & publpc bfit •nllty dEf In by FRS 1 (tt. The enlilfs flnancl&l slalgments he been pnwed on Ihe gDing cor)cem b19 in aC¢¢trydanCe7th thE Siaiemem of RLnmen(E¢O PrEcwce Ippllc&blÈ to ch41itig5 preparlng their In {dnce 4Ylth Ihe FI1&1 Reporting Standard &pplic8bk in Ih• UK and Republ ol11oland (FRS 102} and Chavrtw SOf¢P IFRS 1021 AndtI)mP•nlÉ6 Act 20(6 IUKAcil- 3. A¢¢¢j P4ki Thp 51gnrfltafit SCC04Nthtw plic1È9 uyed in lh¢ pr•pwattoTr of th? linirtlil statemenls Brq set oui bpb4Y. Thfj$è poIbc been eon615téyht applied io &ll fin&n>&l ytart presented, unbpis 8•ii& prpar•I The financial SIeMenti pr¥pared FIn0Kl8 Reporting st19rd FR9101Th• Fln8ncial R¢p¢rting StgThd&rd wlic&ble In Re)lItt of IreEwJ and Ihe ctswnle&Aci 2006 (UK Act) and ir4 8CCOTdanctr wilh Chan18 SORPAc¢ountlTrg and Reprm bytthwltle8 i65& byt Charliles c(nBIl in UK (e[feCli l 2019). The directors h4¥è buduels and c18h ffow4 i p• of It twthe monlhs from the of wrowal of h"nanDal &tstemenis 1c 0•MsIrsTeth81 t10 li no maicrlél nCert81n C•9¥dlng Ihe cmpanl& Ibillly lo meet rti liabilbl••$ as tlw f &ll due, and to conllnue a gorfwJ On th18 b&Sbg, diTKI(Irs coThyidèr rt amprial• to prepgrè Ihe financial staterwfs on & goiTru conoem b8&1B. Accurdinyly. (#b&rth31 statements th) nol Include any adjusim¢nls to Ihe carrylng Imounls and cl&8srficF•lion o(06&eTs Bnd liabili•$ Ih•l may 8ri8e 11 lh8 comp•ny w•$ unFJble to contlnue a90iny Thtr hawe rEywed Chri$ii•n Aid trel&rtfE nciD1 poslllon ènd consequenrly bolwv ilwe ar• wfiiclent iesOUfCS to ma0¢ ai)y operaiiuwl or f inan¢ial risks. Tl BDBrd thETefor• cwltss Ihere 1> * t•$On£bI expEclation Ihal ChrhyliBn Aid ITeiJThJ has i(kqu8te reBources to coni&fftpe In 47wAlYJnal eKl$ience of Ihe f Dre&eéabKy IuiuTe ate unawarB of •Ny m81eri81 uncert&iniie$ rèlbt•¢ lo w•rrt$ or condllM)n& tIt mty c0 dwbt upon tm ¢ompsnf£ aknltty to ¢orrtinu• as Wjlny c(n¢em. Jdgemthil th •pplythg yofr¢r•s ar1 hy s of •sfirNtlon The prVp¥ralI of 1e f Inanclal 51J[lS requires dirqctur5 lo likbke ludgemenl4 eytimafg$ and &sumptions Ih¥l &ffect thp apfv110Tr of wliciea ar rowrlèj of 8S3et4 Dnd Ilabilltle4 incom• ¥)dexpÈnBeS. Jts Ww4llmales4)Teconlifftr8lly •v¥iLtaled and are ba5edmhi$lof¥l expe$ ¥nd oiher fFtr. eWtrDn& ol eient& Ilb&t are beliewqd io be re&sonablt cirDum&tan¢e$. ThE cW•Ay makes eBtrmate5 •$$unWlons fDncwnlhll Ihe lulure. The resulbTrg arcrrt qstim41e$ by dEf int4im 5pldom equgl reL3ted 8cluJl rtSult& The eBiim8ie5 A$svmptl¢ns
hwe B ElgrFiatrt risk ol causlno a malerial luStnt tv Ihr CttllyW atnoutrt& of
Il&tHlrties 1th1n th• fmin¢l•l yesT dIe[xsed bEkJW'.
Cost
rA)sts noi gttilbulabbp to a VIly are allo¢aied or 8pp0mlor ts Iclivtties OTh i tra$l$
c(MISjieni 11 IdentlhEd tost driwers lor th41 cost category. Cost drrier5 UtilF£vd •d
and is exeTcis8d apptyiny ¢osI ckFver& 10 c4 c8leL]OFPPS.
Carrying Vallffj ol Dethiors
Thq mak> wiegtstThBteof Ihq clrylng vtslue ot dl detth4J.ItK4lng GtfiA¥l
rgcYvabl•. The use&eBINTrate5 bas•d hlstoncal experience in dei•VFMiin) lh
cwr9 of debtor
It>[ Included ihè IlTraal &t&tomenls rqw•surts Income (rom the pub5E15LTrtlb a5 dunali(is
Ind Ivuac$, churchldenomiThatsor4al inc4yn•} 4tKI lnslwinI dortor& clwtty shop btbd doposil
(e1V&bIe dwJrg the )
InromB governfflenl gr&nt& inslbivllonal dDnoV& Corpte tTu&is and loundaiicjks 1hat Ir
8ubFKI 10 Iwif Ic iestrithons or TePDrtlng requlroment$ are recogniÈed thi& stsiemBnl of Flntnclèl
AcliYiliq5 whw> Ihe become8 eTrtiilfjd io lh• In08, mea3ure
Cliilstlan Akl IrelNKI dlstlnowykn r¢ylrtded inwrne IrtTh unrE5triDied incDmr. Reslilcted r&lers Ip fuL4s 9lv¢n subj¢cI to condilN)n& ImFbxpd (by Ihq Impld by lh rtthtw¢ of Il ppp411 15 1[> how It IS t4) bè gpent •¢ColiTI9 Th¢ ¢hniy malnlakng three teOF1MIASt4Jkn%. fld& WhthE uranls and dDnatiOllS FeCvid by11donor to Spec1 pury>D. InE4)mB and (XP1r1 th It$ furKl>&rt $lKiwTr Septe within Ihe St8tetTretrt DI Ffft&nci&l Acliwttlil5. QthgEQ]V[Ya¥ repreBentlt7EiYmB Ihal 15 èxpendable li trdlsueth)n ofthe dlrector& Inth lunherance ol objectlveg of rhe ch&rily. but as at Ihi end ol Ihe nctrt betTh S[f IClY all¢a1ed. unrg6ti1thAIU4TfrB PDrlTroTr ofthtruni&trittted lund$ whereihe direclor8 Ve set •$ide monbes from unre&tricted Icf 5pxrfir puw•s. These Include an oper8tlonalreBep
nd mc4hleaslloc8tèd ts expwKkturE In th• lolkn4*ig yttrs.
All expo.ndhtw Is accounled loron an ba$ls ènd Is cl8$8ined he8dinw tt 8ggregate
?11 cost9 relÈted to Ihe (4tegory. The CQSls vl each slaff ieam. relevafit PTcwniM of
$upp¢wt c1¥ eltc<ated basis. Ire i Ilocaled acfoss ikne headuw$ of C4)&t4 of generatlng
lund£, charfiabltr scvvilie6 and wvgrnanc• costs bsd the PrOp¢On of time Spt on each of
Iheu aro&1 of vjwk.
CctrSt of 18181ng fund8 c¢4Thprlse custa ot bfvertlslno, produclng pl71ctIOnS prlnilllg and
ma1n fundra154ry matW4al, th8 $1 co$ts th these area& an appNwi8te 8110¢81ic4a o18UPPWt
tot$.
Cost& of ¢harltsW ÈCtJ¥l1 Includi direct ixpvhdtluro incurr•d tknujh grfynLs lo partnÈrs and
Operlnl m1vvil?s. GTinlg lu panners I recognlsed as exP1[Ure stihe time ol pèymem
unw then Iheip Is no l•pal constrvcTtve (1811(l to mike the granL
Expendlwre is tre8ied as b8ing frDm FQStN¢tpd lund¥ lo Ihe ttXt èl It meèts Ihe ¢rltert8
Bpecilled by ihe donor or the temis und8r li was r•is$d. M othfjr •yp•xllture 4 Irealtd
unTe¥frictgd.
Chrisiiatb Aid Irdwd <KW4tts a Ind contiibullovb Sc1Me lor employees. Annual payr to th
sclbeme we (8rged to Ihe Sr&tEmPnt of FiTrFJnEi&I AcrisTtie4 in Ihe yp4T tu which 1W rglale.
keThtBls In resFecl of Dperatlng ewe[al9dtrjlh Sialemenl DfFirnrrial ArLtw15 intph)d
lo Ythiththe costs e4red.
Tw V•t
As è Tegi55erÈd Chanty. Chrlsrl8n AKI Irel is exeThpt Irom orn IncomF and gbin$ lalbtsg wiihi
$ectgon 5Q5 Qlthe Incom? Bnd C
The company'5 f1roI ond pres•itstsDn<wrrep4 i&St8rling. F(¢•i)n b&lanceghavebeen tr&nBlated at Ihr ¢XtJw rate rulng 8t theb1&n &hpeidatt exyet¥dllure tr4nsBCtions avv Ir•nsl•ip.d £1 prewailinL] rale 41 thp tim ol l trbft51CtIM. Any gain lass arising f rDm Ihow ¥4 erfchgnge r&le& &d)Becwqni thE dbit ol a Iransi¢lkNI 1$ Included in StatE¥Tht èl Financial A¢iivltles. •ss•ts The Intibl fixed •sset$ cosiw ower ES.000 C4Ptto1isBd al crJ$t. lntanglb f Ixed &Bsets IncDJdq 50ft4YarL cosl TW bre omonlsed over 3 yew£. IheiT trGlimied useful Iiwe6, 8fter dovelDpm8nl and Installa(h work ha$ beeTr compleled. T4rJgWv frnd 4sttJ depreelJU TiTrgiblv lixod ass¢1$ coghng 4)wer É5.000 are carMtall$•d at Cost. Tangible as&ets Bre slaled at cosi 115$ c¢umuloled d4Jreu&tlon. Doprncialiun is cth1¢4Jlated lo vrfrte of cD&t ts1b 4ssè1s over their e81vwted UBelul lYve&1gB¥ In esllmaled Tttldual wahK.vthere apwoprialq, bytyual annv41 Instdmyhts. Th• istimat•d uselul Iè% of leng1b a84 by r¥r[lo• lo depCltI¢ll had been calculated are follows.. L•as4K4d iwowemeni8 Vrhicles 5 year8 5 ywr8 4 years C•sh 1$ iepresenied by ca&h hand doposil$ wilh Ilnanclal 4nstrtvtlont repaysble wtthcdrt pen•lty nolice of not moTeth 24 how4_ Cash iquNalonl$ •r• highly Ilqutt1 iThYestrnents thBt MUre no orr1p Ipweemls Iromtbè¢tstèof ècwi&rtlon an01halare 18•dllyttxwerrltrAeion(¥rfffl amwitf ol C•shth Insiwflcont rfgk ofdkNW In ¥&lu8. The. ccdwny oTrly entV9 irkto basic f inancial in$irum•ni If that result In Ihe ce(fjgnirlon f Inanclal 8SBets Wbd IalI11¥S like trA4Je and othw •¢¢¢wis frfth&ble and PVJyabk_ financl81 In&fnmenls srerecwdI Jt Iran¥action wice. ShDriterm dEbtor& are m¢a8urod ai trIn¥•In wlc4les5 Imp8lmienL Trado Gredllor$ Ire oWatlrMs ID puy for pDd& or 8errfce& tlkat h8 Wliod In iht thnary cows• fjl bu$lnes$ ffrn wppllers. TT1 CrdI10r8 8Feiknslfied duo wi1hwL oni if P•ym•nl is wtthin y•al v l•u. Shortterm Credi5 ¥emèAsured stthètrnsaciiOTh Pri. A liabilily 1$ T¢cognFsed lo th exEenl of unus holbty pay etlemlI vthi¢h is &11h Balance Fjwi d&te c&rNed for4vd lofuture peri. T751 meB5uréd èllht undlscountod $alaiy C1 ol Ihe lulufe hollc14y eniiilemenl and Bt the Bal&ncy2 Shevt dalF. Jse145 frTÉI.Y'I MJ lIE¥- wii'n IIEW
LlrnresirKXèd ile&tricL 31103123 tooctr Tolal T4)liil 3iA03123 31103122 rDOO rouo 31103123 £'QEJO Anywl App•ah'- Christian AKI W• Rewl&r Éifts Churtth Prtn•isblPS G¢ner&l DmationÈ D•nomlniiloNtdl Appttls 407 414 291 05 41 442 247 1)7 760 Synè Cnsis CoT¢ffjvlru$lCovb&19Appeal LebanDn CFtSFS WII Appeal tl Eorihqv&kn W IOZI AfglkBwtsn Ap1 2¢)22 Ukr•lne Crl$ls Appeal 2022 E&sl Hunger& Appeal Turk•y & SYD E•r1hw4k¢ 14 89 122 55 210 216 21Q 215 Tnlril DDnJi IiLlllS Tolal dtwt•ons of El47fth12021122: É1mW Incl1 £124kof laxrecovBrabl•llwoLffjh gilt aid (2Q21122.' £8Dk), TLtsI Exp•RthIuM GF4n15 to pariTrpr QD&ts roani 5aliDn& 011wr 7473 10ts1 of 8uppNE CQ6ls E,01D E'QOO 21 Total cosls £'ooo £"ooo 327 £'ooo 192 E'ofrfj elopmenl Hum•nii•ri•Tr C4mpwning, Advocary •n(S Education TDfiil Cl..: 73 74& $40 610 313 175 22 1.166 3B6 218 26 1.796 1 ..523 Toltsl Résouf cos IKpeMde l.Ibb 50 2.339 1.884
11,'4ry3,' 7 2 £'o 31IUJ.121 £'4JUO 85 Afrlci L&trAtT¥PfiC& andtbC¥lbb¢in Ihe MKldle East 29 165 1.065 Europe IrfNd Iht U l ola I ChaTIILiblv Fx.: l.335 17n 31 .'03.,'23 £'I>Do 60 21 ID3IE2 L'(0 8S 79 Zg 165 528 Afr L•lln Arneruwxl Ihe A8la and Ilbb Mldd Eiit 117 705 1.166 Ireland Ind the LJK Total rJi"anis 1• pArin¥.r oryiThlbl=tsliuns Al gr8m8 ere to DrgqnioilK)R$TrOt The I81 of llAnlS io¢rfg•nls•tlons a¥8118On Co419 ol Yn•r•UnprndI comwges funth¥'BVW inCludbwJi¢•Sts ¢1 •dvrtit4ni, prothK4nll public8tion8 and prlniing and nTrllnu fuTrdial$ing rna1 the stèll costs In Ih饕 •rnii (bis•d LNb INThè BW} Ind relate& costs of suppm wN¥ce8. Charll•bl•wdfj iKkMJ•sxpeTrdllur¢ hbcaw(edthrough grnr4t&to 4fid op•r•ilwb•l a¢lF¥ilifj¥. Gianis lo pwtners are reeoun18ed 88 expurtUre al Ihi lirTh• ol pJJYTr Ihen thNt4& no W orcwglrFvè0h&ytI0n to mikethegranl. Alh)MliM ol wpport 3 TIOJ 123 31 ,'03.,'22 Eooo Is Human Fe8ources Il¢id¢ounl 3S Suppcrter Rel41kDns 50 É[vBce CoBI8 8mounting io£19k in¢wr•d lThilbe y¢•r lo 31 IAarch 2023 r&ted ¥OBS Otherten.•&¢r+xp•nd1IltM unclratIe$sOftP FRS11Y2. ,'0 3..,2 3 311 03.122 rollo roDO BoBrd expense Pr1¢•Ial co$is ÉovemBnce slaff tg>&ls 14 14 2Y 14
- StsttCo4ts kndErroktyrn 111 I fJU&LS &iid E" rniplo¥ P. mTrli1:: liifjl.'23 JIJOlI22 rDOO 590 N41ional lrniw4ThEe CCthdbu[ CDnlribuLiDn5 61 7t2 Liill Nuii)i)er5 211 n2.."?3 nbvr &1., 03.. L2 21 E {¥ull TIMÈ alFnil 17 17 51aff by Jlp.rivity ] 1,.0 1,'7.7 31 .'01..'22 NuEnbor Numb•F GensratlrB Fw Chtsrltable Aclivltle T(4tal 51aM FTF. Th?nLHnbw of•wloy••$ wh0co for lh8 y•w lill ithln th•follrythU b8nd8 kg: 31 ro3.123 31,'O3,'22 . £60k 17 stsfl Mst> Include 8glÈrfe& aThJ bert11% In n6. Chil¥ii•nAld Irel4nd h18 9 Buflls poky Ihalh•$ been owe¢d bytte Bowd. The poky mmtts ChrtlllAId Ireland to lalr, eWl&transpJrent •nd ¢$ten1 reward whlch allr¥cl. mo1TvvJtÉ Ènd iet4th &tsff.118 guithg prwKq)l•$ •pply ID•1 peo1etheY are k>oaled NKI proylde for our rEwwd offennu lo cornqjelillvt In lh¢ mèFketpl•ce fromwhlthwe st&flal reBcwlsÈ 18ircthrd forfair effort. coitribl¢Iu olbelween 3% •nd ID%we made w Ihe comp4nyto thedined conlrilmrtlon pffiliofi r¢laliwto employ¢e dependw on tlv Ery>lLiyeec4htribUI1c. ThÈtotPJl 881iry oft91 Exgcth¥v• Oflic•r. IAr¥ Rond l& É74A14 perinnum. S argo re1ve9 4 9% ty)ntributN)r4 Its A d•lin•d tonlribullon p&n&iDn tclbyne. uf Eo for hrTr51ian Ald Irl•nd twslw$. Thls *FJll& wlrhln Ihp £Dk460k bFJnd 4¥ Ihe cosl FS shared 5Q'.50 beiw¢•A th• FpUbl of IrelyKI and NoFihern Irelénd c(Xryle& re611¥•1y KeymBTrageMeniponThd Includ• ¥•nlor n&etPt Fjnd E1ved remunerut4on or £256k 12U21122'. £179k) knth•y••i. O(tIu$4rTh)unt É120kwas (e¢[dtll the fiipubkoTlrnland (7rEf. Jii lie1. lier0
NOenv)lutrrrt&z pllld lo Dlrtttor8. DIFectiTrrs ir•T•N)u1#d1tsrthpw Incid8nil¢pMw ITr •ttthJlng bowd axecu11 bf•d )1htrmeeIW. Adtlitlon•ly, Dlr¢ctor8 mBy0ctr4$FI1IY vlsll Chrlttlan AKlp&rtnvrs wwramrlbsOVQrBk7th costs olwch ty4ys biino Ihe chprtty. Th•tol)I pew1 rx)BtltTrrth¢htiSty w8$ £41k [21r2.. £4Bk). There Uok wti•nd ¢onlrtytlon8 81 Ihq ball¢ slwl dale (2021122.. £8k). Nel ik std ttér thÈ follDwinu dWb'. 711O3,'2 3 31 .'03.,'22 rooo rooo Audll fee Oper4t4ny l•i• t•Trts BulldWS Ewpmvrt Car prncl?IItYb 10 11 27 1 f#. R10 of In¢orn n•1 ¢ith hltsw from OP•T•inll Reconci1ialiDn of nol Income io C&5h f low f rom optrral19 actlyliie 31103123 31103J22 roDD 432 KUforth&WlDd (&&w Sl•lement of Fln8nc181 AclY¥l1¥} 351 DÈpreBl&tion D1¥idend4lnler2&td r8M¥ frfffi inwHlment& (IrKog•) l D¢cre?¥eln debt4 aè l (D•cr•DJ•l in ¢redll (21> l¢rl cJ..'h Ii¥vd iffl Dperaliwlg aclivi1iE5 I,Ov3 nDIw5i5 DI r.'ii¥li dl)d ca&1) equiy JlpTht5 01104J22 rfjoo 1,678 722 ChDngr. in Yi'..IC 31 ID31 L3 ¢h in bank and w4 hand NO dip0$ {le Ih£n3 month81 (19) I59 72S Nel Fvnds 2.aao 2JE4
11. kntw1b Fiiid Asset Dmpuier SOfte I development rooo Tolal 311(ts123 openw bo1oncB 1 Awil 2Q12 Adthtions Dis cAals CID% iiirJ ba lènc"o ot I l Nl ii ¥ch ?.D23 Qwlng l Aprli 2022 DepTeCTr•Ix1 I y DISPO15 Closiny l)i)l.?n(.'L' ar I l Maich 2023 {3) {31 {21 Boo V•kxi131 M•rch 2023 Nel eaok Vok•t37 M•Tch 21122 T&15yi¥le fv.ixed fL55oI& C0pVtr6 IM pro¥onTonls fQDO 31103123 r1119 1¢&11 Apdl 2022 Adthtion8 CIDii ing IJiiLP J I r4la Ir.h 2 i12".1 DqpTCi&tipn: | Openlng b41Nbr &i l Aprll 2022 Depf•Cl•lioth In yeDr Llosiiiq b)l.Inr.e1 7 1 .11 l%qirc.l) ! D? ] 15 15 Nef Book Valu• al 31 Nlarch 2023 Nel Book V8lue 1131 March 2022 13 13 31 .'UJ.. L3 É'ODD 246 31 .'03..'22 roDQ 244 Qlh¢r (Ipbtor& FTrTep8ymeTr t1 (¥)mpany- Chr4Stlan LIK (Note 2UI R¢lt•ttsY c4)mpany - Chri&tiBn Trithng (Nol• 20) 265 244 i Mi I'LThJ. I'e
Aiiibui)Is r¢il ljnv, dLI('. wjl Ihii I bi4Q yc.ar 21 ."ni i 32 Reioied c- ChnslwiAid VK 20) RIki ccw- Chvi&ik&i Ald1r¢l•nd INote20) Dlher crodilOFS P4yioll TexeJJ 400 29 15 ior) OppniEKJ bi41NnE 0i119ning .xy lI&llUre Ti&ngf er& CIDSing h.IlJnr.o resouicos t'o £'IIOD rooo E'aoD É'(M)o HungqFAMII H•tb EÈrthquikè Appeal 21121 Alghanlslan Appeal 2D22 Ukr•[ClI$ls Appeil 2022 E•t Afrfc8 Hunger Crisls e91 Tw•y4 Syr18 E•rthqu8keAppial v) (i) (22) 11 Js 55 210 216 pio) PT61 Tolil Fv iid5'. Othw H•itrl¢l•d Fwdi.. DenNnwlK)nJl 4(J3 679 {413} 12} 17 Tul¥i OIIIOT lies1 iicted FLlllll..: Tolal PtP51Ticfed F4Fnd5 1177 79 l& Unrthlrf uiheT C105L. oainsl b•lancr. balance £.(0 711 £'ooo £"ODQ {1811 22 307 14n £'ouo , £'o( opera011 i•swe Fixed AH¢ls Oiher dESi naled lund$ 13 493 1.421J (13n) {148} Total unre5tric1f d lijnds l.Ea3 1.520 11,JS41 1.420 At31 M¥rGh 20a EÈOC 8bt asid* •$ h¢r¢•P91wteOlund& prulqcl
Fund ba1CS os wl 31 2ll23 fepTesented hy" irg51rld Desbyn&ted Fuod5 Olher rooo is 705 165 P63) lothl Funds Flxed &Bs615 Dupo$lti gTrd b4nkld In hand Other curwqnl 8SSet ulnI )IlIti 13 879 265 (303} Toldl i)vl aG 501? Ltoo &?n iy 2.2Q<l Thi compinyh•$tbefolDwqnu I1• ¢omrMments'. 21 .'01.,'22 CODO Bwlding IpaBe$ Bu]Idlno le4yes Cir lea8? Car le•$è OwFilino l•sts èwlpEfkent 0n9 lea8e4 e44ulpttlll 1- Sve$ Wlthln 1 yr 1.5 y¢ars Wltr¥n l y8aT 1-5ye8 J3 14. Oth•r C(fftidlrnèn There hawe bèen ThD SignlfKr4pll ¢omYnltnWÈ contrathèd hx bythe comp•nyor iulhoris¢d by ldIreC&bU1 noty8t opnlr•cled ts 01 0131 Mrdch 2rJ23. 19. L•yl Sllkl• eyArtltle Ioof the Cwywu{Nll 19thtt*¢omparyA èxempt frun includyby lh• wprd "lImb In it4 n¥.T1CnP•nY ts Ilmiied by TIèe I1 hTrO ih•r• ¢•pll•l.
- R4lwhd Pity Chiln Ald IM1•d opergte& an 4lHi•l•nd l)wls s1 tt¥D Ctwnptnbes tsve ben weuiliirèd under Chrlstlan AEd ITel&r& In tp4ortlberiL Irela1 In Ihe Republ of [. Ten of the Bo m•mber6 &li Br4 tsf boih bWFdmPknè unlqWtiie4Elhof thn comp•nle$. Chrlsllin AHI e1[l 15 ol the Christiln lamity and i& & rqlélid pwty of Chrlstlan A#1 (• MpanYfeBlsteT In I UKcckThpany nD. 517525. chwltyno. 1105851). ClwkslWhAld IrBland shore3thp 1vFteM•wII D¢paF4meM of Chri$ilan Abd ond fecelVB&rt1tr¥l¢e5, Hum•n Relrn. knf[Trrm•iI7echntstl 0nOSuppwier [tr6 swjurl. CkfftikA1d Irrylind rttelve i 8h&r¥ulthrrprotLts of Chtsllon Aid Tc•dlng unted. Th• ¢omp8nythJ5t loth)wlng relbted partyt¢aThMcllrywYaTth.' Ald{reglBt?red In th• UK ss no. 517151S Ch8rty nD. 1105851) U¥i&b8n Ald Ireland (R11¢ of ITefand Company rbD. 426928) Ki514an AhJlr•dw Llmited {reglsttf¢d In t[ C(ryMry VKP. Olth)i742k LA UK. E'UOD {2451 CAI rooo (4UO) 1¢• (Inttrcump•fiy Credlior- Note 13 1 Débtrw- Mote 121 IncDm8 Gr8ms Exwhdilur¢ Olhor Expendllure CIosiiLU Et&l&iic@ ¢liifor-CDmpany CrL.dilur 666 {54D) 751 418 YB) No10 131 In¢om• r¢pT¢Èem8 Deed ofglfip•id IDthe rel81 cubw.. Iorn•t{OM T•ch•rge& Ctrf BalBfW' Ir•nsfw ofknwe&tmertt lund rTrDntyvlundW rèceived to Bell inl•rcomp•nylQnCt Gr•N •xpeTrdlluteto CA UK reprqsts wirti•OJr•nt loover68 oih•r•xp*)dllwe It{eIMbUrTrVrt ol •xp•nxg (x &&l&rle8 on belh&ff ofth• r•lil•d ¢ompiny. pajywii of deed of QkfLtr8n8Fer of lundlr4tto rel¥ied ¢)ttranSl&r of IncDm• w¢¥40u$Iy The mÈnib2r& ofUti¥l Aid Ir•l•nd ullimlw controlllng party.