2024-03-31-accounts

hristian ai Chrfstlan Ald Ireland - Northem Ireland (a company limited by guaranteq not having a share capltsD Flnanclal Statements for the year ended 31 March 2024

Contents Admlnlstrative D8tsils Director8'nru8tee8' Strateglc Report Audltor8 Report 36 Ststement of Financlal Actlvltle8 40 Balanco Sh 41 Ststement of Cash flow8 42 Notes to the Financlal Statsments P8qe12 Christiw Ail IrdarKI- Northern Ird8ThJ

The folovthg were mwnb8r8 of the Board of Dlrectorg of (ynl8atlon forthe >erto 31 Marth 2024. Dr Uz Hughe8 Mr8 Ros8moThl B•nnett Vlc• Clwlr MrGrahom Whfte (Reglgned Apr Dr Nlcal• Brnty (4)P￿ntsd ¥ MrPaul Q￿nn HeedofPeacebuHts7w & ConfMctPrMnt Mr Scott Smlth Heed ofFlnance & Govemanc• Dr Syrn Alken M8 Paullne Conway Mr Geoffrey Corry Coltn D8rllng r Hal Ho6ford Rev Uel Ma￿ (Appdntsd Nov 2¥ Rev Paul Maxwell (Appolnted Nov 23) Very Rev Dr ￿an Pattemn (woliit¢d Nov 23) Rev Dr LMngston• Thompion M4 Maove MThll Mrn Ruth Cooke Mrconor UNeMI adofPotr&Atrffj( Clara Loughnvy Hpadof Pmgramme De￿lOp￿￿tt Mr Gordon Shannon He8dofl¥ow•n￿ F￿(kng Mr Hal Hogfo par pa￿ DOMIK Headcf PAedla a Cornmunk8Uon• Mg Ma8v• Marnell (Chalrl Mr Hal H08ford Rav Dr Uz Hwhes Rav Dr LMng8tone Thomp80n Dr Steve Alk•n (Appolnted O¢t23} Mg Sugan Webb (Ap￿lftt￿ Feb 24) Mr Grnham Whlte (Reslgned Apr23) Llndon Hougo Be•dlll Bu8lne89 Parf( 96 Beethll Road Belfart Th 7QN Dan•ke Bank Dr Nola Brady (Chalr) Rev Dr Llz Hughe8 M• Gllthn KlrKJston (ExierrAI) 353 Usburn Road Belle￿ BT9 7EP Ms Paulln• Conway (Chalr) Mr Gaoffr•y C(wry Ed OTJonovan (Exttrnar) PAJ8Brlo Kunda (ExtemaD Bob Hanna (Efftm8D cro￿ Ireland Chartw#l Accoirrtama 18taiulDry Audll Flmi 40 M08pII Pffjad Dublln 4 D04 tr2N4 CThn & McDowell Murray Hou8e Murray Street B•lf4•t BT16DN Dr Slwe Alken (Chlr) Dr Nlcola Brao Cdln Skehan (ExtemoD Jane Adraln (External) Megon Ro88 (EthrnaD Cl Numbw• Nl Company ntr N1059154 (NI) Charlty Repl8irniion ￿). XR94639 (No •rlty Commlsn for Nl no: NIC101631(NW) pa￿18 Chrfsd8n Aid Ireland. NtYtFvn Irelsvj

Dlrnctors'lTruste•8' siraiegk R•port The Dlrector8 have pleasure In 8ubmlttlng thelr Annual Rqjort and audlled Fhanclal Statements of the comp•ny for the ￿r ended 31 March 2(Y24. Syrwbjre. Management and Govern8n Legal S1atus ChrI8t1￿ Ald Ireland. a P￿lIC Benafft Enllty,18 the development agency of the Church of lreland.the Presbyterlan Clwjrch In Ireland. the Methodl8t c￿rCh In Irelemd. the NcrfFS￿J9¢r1b1ng Presbyterian Chwch of Ireland. the Mornvlan Churth, the Salvatlon Army, the Rellglous Soclety of Frlend8 (Quakorn) d the Irlth c￿ncIl of Churcho8. Chrlstlan Ald Ireland operate8 on an alHreland b8818 Trwver two c¢Jmpanle8 have bean regl8ter•d underlhe name Chrlsti8n Ald Ireland. In Northwn Ir•larf ChrI8t1￿ Ald Irdond18 o company 11m1t￿ by guarnntoe not havlng a 8hare capltsl (Reglsiratlon Number N1059154). In Northern Ireland the company16 reg16tered wlth the Charfty Commlsslon ol Nort￿ffl Ireland (Charlty Number XR94639). The flnanclal statements are prq>8red In Sterllng and are fully audlted. In the Rapublle of lrnl•MI chrfsl1￿ Akl Ireland 18 8 comp8ny Ilmlted by guarantee not havlng a share capltal (Regisiratlon NumbLY 426928>. In the Republlc of Ireland,11x comparry18 registered wlth the Chafftle8 Regulatory ALrthorlty (Chartty Number CHY6998). The flnanclal atatemthtt8 ere prep8red In Euro and fully audlted. The two cornpanles comply with all the legal and flscal requlremerrt8 of thelr own Jurl8dlctlons bul qierate together arNJ produce 8 noTr3tatut¢xy report and comblned aecom for the whole of Ireland to reflect th18 Po8tt1¢￿. Both oryan18atlons are govemed bythelr Memornndum and Artlcle8 of A680clatlon and provlde for membeTrbased orgenl88llon8 Ilmited by guarantee. Relaled Organlsatlons Chrf8llan Ald Ireland Is part of the wlder Chrlstlan Ald famlly and18 a related party of Chrl8tlan Ald (a company reglslered In the UK eomparty nth 517525. charlty no. 1105851). Clylstlan Aid Ireland 8hores the lrtematlonal Department of Chrlstlan Ald and recelve8 sorne 8erYlce& Includlng H￿11 ReS￿r¢eS. Inforrnatlon Technology and Supporter Re￿IonS wpporL Bosrd Members and Strueture Chrlstlan Ald Ireland a8 dlscu88ed thve operat•B on an olHreland bas18 under two limlted cornpanles ragistered underthe name Chrfsllan Ald Ireland. The Trustee8 are also full Dlrector8 of Chrlstlan Ald Ireland for Company Law wrpo8es. Dlrectorg are drawn from dlyerse baclqround8 In bu8ines4 professlonal Ilfe and mernber churches. Th18 ensure8 a bmad rarvJe of experlence and sklllg are brought10 Board demberatlons. Two C8tegorle8 of DIreCtr￿ exi8r. at lew( elght (max 10) r￿resen￿￿e0 of the member churches and up to 7 other repre8entatlve8 appointed bylhe Board of Chr18tlan Ald Irel?￿d. There are 6 Board member8 In comrnon be￿en the Ncrthem Ireland and Rwublk of Ireland c<xnpwie8 and 8 Dlrector8 8lt only on one of the two company Boards. New Dlrector8 arn nomlnated by the Nomlnatlon8 and Board Govomance Commlttee and •ppolnted bythe merntser8 at the Amual Gemeral MoeiirYJ. New Dlrectors partlclpate In an Indi￿lI1)n programme e they are Introduc8d to the work of Chrlstlan Ald Ireland and meet Indlvldualty wlth the exq(xrtive 18ader6hlp team to galn ￿ overview of the organl8atlon'8 structsire and govemance arrangements to enable them 10 fulfll Ihelr roles. Furth8r1ralnlng for appolntees and all Board member8 IB glven al and when requlred, or If 8peclfically requested. Board and 8taff memberg adhere to a Code of Conduct and a Declaratlon of Inlerests18 complthd annually. PwJe14 ChriSt￿9n Aid Irebnd- Wtlvn Irel¥

One quarter of the Dlrector8 retlre eath year by rotstlon. The Board'8 prfnclpal r89pon8lbllitles Include.. detemilnlng the overall 8trategy. pollcles dlrectlon goa18 of Chrf8tlan Afd Ireland; protecllng and promotlng the Idenllty and value8 of the tharty. and fulfllllrKJ thelr statutory responslbllftles. The Bovd delegates the dayto day operatk)n of the cyganlgallon 10 the CEO and tho Leader8hlp Team. There are clear dlstlnctlons between the role of Ihe Board and the executive leader8hlp team. The executlve leadershlp team18 responsible far prqjarlng pollcy, 8troteglc plannlng budg￿8. flnancial rep￿￿ and ri8k regi8tsrs whlth are approved by the Board. The execullve leaderahlp team then Implements the policy, plans and budgets and these are continualty monllored by the BoArd. No dlrector8 recelve reM￿eratIon forthelr 8ervlc89 to CM8tian Ald Irelond but are relmburned fcr any Incidental expenses clalmed. D￿Ing the past flnanclal year. the B¢)ard met flve tilM8. glving the mwnbers the opportunlty to develop gr￿er understsndlng of the organlsatl¢)n'8 obJaclive8 and performance. Three new board member8 partlclpated In Induction tralniry. There arn ¢wr•rtly four committee8 of the Board: Incom& Flnance, R18k and Audlt Commlttee Nomlnallon8 and Bo8rd Govemance Ccnmittee Imernatlonal Fyograrnme Adv180ry Commtttee Fundral8ing and Communlcatlon8 Committee Incomp Fln8nep. Rl.%k 8ndAudit Corrymittee (IFRA) The IFRA rneets at1￿&t quarterly and18 made up of bet￿an 3 and 8 m•mber8. Up to four mernbers can be appointed by the Board (al1888t one belng drawn from each of the Nl and ROI Boards). The Chalr18 r￿MInated bylh Nomlnatlon8 and Board Govempthce Commlttea. The Committee ha8 the aulhorlty to obtsin 8peciall8t extemal advlce when required or ff ne¢essaryio Invlle glyneone wlth 8peclallst 8kllls onto IFRA for a 8peclfled perfod. The quorum18 tlyee members of the Incom Financ•. Rlsk and Audlt Committee. two of whom must be Dlraetor8. Chri8tlan Ald Ireland has one extemal member of IFRA who l• not a member of the Boeid IM8 Jad(le Tralnor). The IFRA operate8 under terms of refff•nce and assl8ts Ihe Board In thair re8pon81blllly In: an8urfng Ihat the organi8atlon'8 accountablllty framew(%k18 flt for purpose examlning and revlewlrrfd all 8y8tern8 and rnelhods of flnanclol control surlng adequate proce88eg exist tr the Iderrtlflcatlm analys18 and rnan8gen￿rrt of rlsk revlewlng the r•comrn•ndaiion8 Mntalned wllhln both Imwnal and exlernal audlts end en8urlng an approprlate implemertatlon proces918 In place en8urlng the charfty 18 complylng wlth relevant law& flnanclal rngulatlon8. approprlate y￿￿Kary codeB arKI recognl8ed good prac11ce. The IFRA revlew8 the prlnclples oovemlng ihe pay and beneffts of all employees and recommend8 to the Board for approval any Increase In remunerati￿ of ￿p1a￿e$ Includlng key management r8oM•I the Chlef Execulive. The IFRA rep￿8 to tha Bo8rd at each BOfAd meetlng the mknutes of thelr meeiing3 are gh8red h the Board. The IFRA ravlew8 the amual financlal Slatements and detalled budget for the year, ensurfng that it18 kn Ilne wllh the str8teglc prlorltles of the organlsetlon recommerKls both for approval lo the Board. Monltorlng of perfomiance agalnst budget Is done on 8 reguler ba818. The IFRA irnt four t1￿￿$ durfng th8 year. P•Je I S criSti￿ Ire*nd- I￿L9nd

N￿InatIOnS 808 rnaneé Comfftittee (N&BG) The NOMIn￿lI)n$ and Board Govemance C￿nmittee18 ragpon81ble for 8eeklng nornlnatlons forthe recruitment of new Board member8. 118 wlmary C￿cern Is to ensure th￿ 1here18 a 8tr0ng Board In place whlch CO￿lnueS to have a mlx of 8kllls. exptrlence. qualllles and knowledge 8pproprlate to Chrlstlan Ald Irelanrfs stfuctures and the needs of It8 bernflclarle8. $0 that the organlsatlon ean respond to Iho thallervJe8 and opporwnllles It faceg. Chrl8tlan Aid Ireland has cffle ￿eMaI member of N&BG who18 not a member of the Board (Ms Gllllan Klngston). Nomlnatlon8 and Board Govwnance Commlttee adheres to the Tem18 of Reference agreed bythe Board for how the Commlttee operatag. It presents its recommendaiion8 10 the Board prlor to ihe AGM and the Bo8rd18aues a 81ate of name8 for the membor8 to vots on at the AGM, usually held In October each Y￿r. The Nornlnallons Board Govem8nce Commlttee met In full f￿r11Me3 during the year. IntemBllonal Ptooio(nmeAdyi80ry Cofftmlttee OPAC) The IPAC meets ai le881 three tlme8 eath year and18 made up of betwe￿ 3 and 5 member8. At least two Members mu8t be member8 of the Board. The Chalr Is nominated ty the Nomlnatlon8 and Board Gowmance Ccnmittee. Chrlstlan Ald Ireland has three ￿ernal membar8 of IPAC ar• not member8 of the Board (Ed ￿DOn0van, Ro8arlo Kunda & Bob H￿n0). purp08e of IPAC18 10 advlse <Jn the developmem of Chrf8llan Aid IrelarKI'4 Intematlonal prograrnme work and to monlt(x the Impact of thls wo Thlg Committee fum18 ￿ advl80ry, govemanca and BUPPOrtlw role: Advl60ry. provlde8 advlce to the Hwd of prOgr￿me$ on pollcy and 8tr8tegy dec18ion8 affectlng the fumimem of CAI'S Intwnatlonal progr8Anrne of wo GovThnce: ovff8eeg the implementaiion of CAI'S programme worf( In Ilne wlth the organ18at1(￿8l Strateglc Plan end report8 on thls to the Board. Under8tandlng of Ihe field w¢Yk of CAI and It8 lrnpact on communlllea in the gl(th18outh th￿gh b￿•fIcIary stsrles of change. In fumlllng thls purp08e the IPAC ha8 the followlng re8pon8lbllltl88: Monltormalororyanlsatlonal Inthllve8 Impa¢thp on InteNtlonal programme w0￿- wlll challenge. 8UPPOrt and contrfbute to any major organ18atlonal Inlllatlve8 of relevance to the Irrtematlonal Programme (such a8 revlew8 of strategy or 8tru¢iwe). Revlew4ndApwoval of Pollcle8 and Strategles- focu88lng (Jn organlsaiional leamln& the IPAC wlll revlew arKI. vthere appropri￿e. apkyove: ProgrrAnme Polldes and Strategles Oncludlw Safeguardlng). AcCounta￿1￿Y perfodlcfilly revkw and where relevant make recomrnendation6 to the Programrne Development Unft (PDU) to 8tr•ngthen CAI'5 framework for impact mth8urement and reportlng on the thanges to people'8 live8. wlll rwlew and provlde feedback on selected prooramme 8valuatkn18 and major 8trategk evaluatlons and revlew8 conducied wlthin CAI. wlll revlewthe lesson8 and Implicaiion8 of research conducted by/undff the au8plceB of wlll revw CAI'8 programrne pmgrn88 on an amual ba819 agaln8t the Stralryic Plan. wlll revlew the narratlve wiihin the Annual Report. Th• lrtematlonal Programme Adv180ry Comrnlttee met In full four tlme8 durlng the year. P¥Je16 chrfSti￿ IfdarLI- Northern Ir￿￿￿

Fundrni81ng and Communlc8Tbns Commlttee {FCC) The FCC meat8 at lea8t three tlme8 ttch year and18 rnedq 4) of between 3 ond 5 membars. At lea81 two member8 mu3t be members of the Board. The Chalr18 nomlna1ed bythe Nomlnatlons arKI Board Govemanee Commlmee. Chrl8tlan Ald Ireland ha8 three extemal rnember8 of FCC who are n mwnbers of the Board (Colln Skeharn Jane Adrain & Megan R08s). The purpose of FCC18 to advl8e on1he development of Chrfstlan Ald Ireland8 volurrtary fundra181ng and communlcatlon8 work and to monltor1he Impact of thls work Thlg Comrnlltea fu1fl18 an advls<xy, govvnance and supportlng role: Adth￿. the Cunmittee provlde8 advice to the Head of Fundra18ing and &pporter Enoagemert and Ihe Head of CommunlrAtion8. on 8traleglc plannlng. Govem8nce.' the Commlttee oversee8 the impleMents￿On of CAI'S voluntary fundralslng and comrnunlcatlon8 strategle8 in Ilne wlth Ihe org8n18allonal Strateglc Plan and report8 on thls 1othe Board. Slwortlng.. the Committee 8UPPOrts the Chrlstlan Aid lrnland Board In Its Implemantatlon and ¢)ver8ight of voluntary fundral8lng and communlcatlons actlvlll•8 and ￿c￿ltIeS. In fulflllln8 th15 purpose, the FCC has the followln8 responslbllPtles: To eon8lderthe frameM)th for over8ight of voluntsry fundra181ng and communlcaUon9, In Ilght of the furKlralBlng and communlcall¢￿s stratsole8, InCI￿lIng poliwettlrvJ. assumnce, regulatory compllance and tralnlng. To wovlde advlce to the Board on volurrt8ry furKlra181nq performance and cornmunlcatlon8 ImpacL To keep under con8lderatlon the Ilnk8 between In8tituUonal fvrKlra181ng voluntary furKlral8lng wtthln thrlgtian Ald Ireland The Fundralslng and Communlcatlons Commlttee met In full once durfng the year. Peoe17 Chrlstkn Axl Ird8fKI- Ncthm Ifdand

Board arKI Commlttee attendance Board Attendance durlng the y￿r wes a9 follow8". N•m• N&BO IPAC FCC Rev Liz Hugh•8 515 414 414 Dr Sleve Alken 415 1r2 Dr Nlcola Brady 515 414 ln M8 Pauline Conway 515 414 Mr Geoffrry Corry 515 314 Rev Colln Darllng 515 Mr Hol Hogknd 515 414 Mg Ma8ve Marnell 515 414 Rev Uel M*rs (Appolmed Nov 23) Rev Paul Maxwell (Appolnted Nov 23) Rev Dr Ivan PatterBon {Appc4nted Nov 23) 113 Rev Dr Uvlnggtone Thompson 315 414 Mr Graham Whlle Apr 23) Blgned 010 010 Page18 Chrfth Atl Ird8rf- Ncrftsrn Ird8nd

Profile nf Board Members Rev Dr Uz Hughes (Chair) lknv Dr Uz Hughe818 8 retlred Pre8byterfan Mlnlster and fmer chjlr of the C0￿ClI for Global MIS81￿. She worked a8 a m1sgi￿Qry 0￿r8eaS for several years before rnlumlng to Northem Ireland. where 8h8 eventtmlly worked ag frlinl8ter of Whltehouse Pre8bytwlan Church. Dr Steve Alken Dr Steve Alken wa8 Leadw of the Ulster Unlonlgt Party arKI18 an MLA for So(rth Antrfrn. He 8p8nt 32 years In the Royal Navy, (x>mm•ndlng 8ubmarfne8 and worklrYJ extenslvely In1he Mlddle Ea8t. He holds a PhD and MPhll from the Unlverslty of Cambrldge in the fleld of Internaiional relatlons. He18 8 member of Kllbrlde Ch￿Ch of IrelarKI and Ilve8 In Ballyclar4 County Antrfm. Dr Nlcola Brady (Vl(% Dr Nlcola Brady18 General Seuetory of Churche8 Together In Chalr) Brttaln Ireland. Mg Paullne ConMy Ms Paullne Conway 18 a forrner lrfsh dlplomaL who 8•rved In the Department of Forelgn Affatrs Trade from 1979- 2009. Paullne Is actfvety Intsre8ted in cllmate chanoe188ueg. s￿18 a parlshloner of Guardlan Ange18 churc￿ Newtownpark Avenue. BlackrocK Dublln. Mr Geoffry Corry Mr Geoffrey Cory18 a Dublln Methodl8L He started out as y￿rth Offlcer and 8wttched careers In 1987 to becorne a 8elf- employed dlalogue facllttator, farnlly medlator and medlati¢)n tralner runnlng hls own courge8 for over thlrty yefn. He ha8 dlrecl expOrf￿Ce of worklno In conflict 81tsJations In IsraellP8le8iine. Colombla, Halil and West Afrfca. Rev Colln Darflnll Rev Colin Darllng Is rector of St John'8 Klllyleagh. Colln Is pa991onate about helplng people on thelrjoumffy of falth. wever they h8PPffl to be ￿ thatjourney. Mr Hal Ho8f¢yd Mr Hal Hogford18 a chratered accomrt 8 rnernber of Dun Laoohalre Methodi81 Church and a Trustee of the Meihod18t Chwch In Ireland. Ms Maeve Marnell M8 Mam Mvnell18 a 8011cltor. Maeve found•d chartty F¢)od For Thought Afrlca In 2007 arKI rernakns an Executlve Tru8teo. Maeve has been Involved In the Northem Ireland Cwncil for Intsgrated Educatlon slnee 2016 and18 an Independent a88e880r forthe Comml88loner for F￿blIC Appolntments Nl. P￿e19 chrf5t￿AId IreLqtKI- NcrttEm IrEl8nd

Rev Uel Marr8 (Appolnted Nov 23) Rev Paul Maxwell (Appolnted Nov 23) Rev Uel Marrs Is Secretary of Councll lor Global Mlsslon of Presbyterfan Church In IrelarKI. After $ervlw 88 a Lay Pa8toral A88lstant on Ihe Cork South and Kerry Clrcull of the Klethodist Church in Ireland. Paul cfindideted forthe Methodlst mln18ty and Ordained In 2011. Pauys minlsty ha8 tsken hlm to Cavarn Longf(wd. Carlow. and Kllkenry and he18 currently ￿atIOned In D￿donald on the Belfagt Clrcutt. He18 8180 the Convenor of 1he Methodist Church In Ireland's World Developmenl and Rellef Commlttee a member of the Irl8h Methodlst World Mlsslon Partner8hlp Conxnlttee, Irish Methodlsl Safeguardlng Board fjnd the European Commi88lon on Mlsslon. commlttee on World Development and M1881on for the European Method18t Church. Very Rev Dr Iv•n Patterson (Appolnted Ordalned Mlnl8ter In the Presbythrlan Chwch In Ireland. Nov 23) Min19tsred in Newcastle, Co Down for 22 ￿ar8 before retirfng. mOde￿Or of PCI 2011 and Presldent of the Irlsh Council of Church 2019-21. ConV￿er of Union Collegrfs Management Comrnlttee. Lono tlme Involvwnurt In Central Europe espedftlty Hungary and Romanla. Rev Dr Uvlng8tone Thomp80n Rw Dr Llvlngstone TIKnpgon18 a reliqlon speclallst and theologlan. He brfngs a wealth of knowledge in a number of fields and experlence and 8kllls In Dlverslty and Incfugion tralnlng and In the manaoernent of non4Jovwnmental organi8Jtlon8. x '. ChrfstBn Aio IravTrd- Wthem I￿1¥

Stratsgy Durfng 2021 the Board of Chr18tlan Ald Ireland aFyroved a new five year (2022-2026) ￿jan￿tIOnal 8trategy tltled"Strcfflger Togetheff. Mlgslon Everyone18 equal In the 8lght of God, yet we Ilve In a world where th Bcendal of poverty. Inequallty and InJu8tl¢e per818ts. We act ag a global rnovernerrt of people10 re8pond in practlcal way8 to allevlate 8ufferfw: to expose and eradlcat8 ml8u808 of power, and to provlde hUm￿ltar1￿ 8UPPOrt In crfse3 and emergencle8. We are a f8lth4a8ed organl8atlorn anchored In many church cowregatlon8 arKI a wlde netvmrk of tru¥(ed parthershlp8 wlth org￿lsatIOnS acro88 the worfd hold the Same values. We bear wltne89, aMplI￿r￿j 1he vclce of the marglnallsed and u81ng our global presence to create a movemenl of people who p8881onately thampk)n dlgnlty, equalFty and ju8tlce for all. Vlslon A world %there: Evwyone Ilves In dlgnlty. free from poverty, InJu8tlce. Inequallty vlolence. Global resources are shared fairfy and u8ed su5talnabty. The volce$ of th08e Ilvlng in wmrty and (x1818 are ednplifled 80 their 6torle8 are heard thelr 8truggle8 charylon&l. Value8 Love, Dlgnlty, Justlcl Equ811ty. arnl Integrfty Identity We are hera lo help end povffty. Injustlo, Inequallty and vlolence In 8ome of the poorest courtrle8 across ihe wcdd. We are an Irrtemational developm•tt agency founded bythe Pn>testanl Cl￿TcheS ol Britaln and Ireland. Chrlstlan Akl Ireland Is a Seperale independent errtlty wlthln the wlder Chrfgtlan Ald famlly. 8harfng the seme vlslon and velues. (￿r WC￿ Is based on our Chrfstlan bellef that everyone18 created In the image of Qod and deseN88 to a Ilv• a full Ilfe. We taC￿e both the symptom8 and ro￿ cauges of povffty and InJu8tlce. challenglrvJ 1hg systWll8 and 6truclures that keep people poor. powerles& marglnallged arKI vulnerajle. We 8UPPOrt people of all fatths and nrme by worklng wlth local partners In around 30 countrles In Affic4 A81i the Mlddle Eart Latln Amerlca and Eaem Europe. Over two thlrds of the cowrtrl88 WQfk In are affected by Corffllct. We •re a global movemert of peopl¢ thurche8 ond partner organl8atltJn9 who pas8lonately thamplon dlgnlty. equallty and Justlce worldwide. We are the change maker8. the peacernak8rg, the mlghty of heart. We are a member of Acr Alllance (Action by Churches Together), the worldwide ecum￿1￿1 network for emergency rellef. We are a180 8 merTJer of the IEA 0rf8h Emergencle8 Alllance). Page | I I Christk9nAHI Irdsnd- lid

Where we work: chr1st1￿ Aid work8 globally In 27 countrk8 In partnff8hlp fall￿baSed and secular parlner organl8atlon8. Chrfsllan Ald Ireland has a 8pecl81 fo(w8 on 23 core countrles, where wa concentrate ow effort8 and r88ource8 to effeoL Ow fows cL￿ntrte$ are.. Afrlca: Burkina Fajo. Bufundl, D•nocratlc Republlc of Congo (DRC), Ethioplo. Keny4 Malawl. Slerra Le￿e South Sudan. Zlmbabwe and Nlgerfo. A814 Mlddle East: Afghanlstsn. Banglade9h. Syrfa. Lebanon, Israel and the OcC￿PIed Palestlnlan Terrltory OoPt). Myanmar. Latln Amerlca wd the Cwlbbean: Colomblffj Domlnlcan Rewbllq El Salvador. Guatem81 Halti Ho￿l￿a8 Europv. Ukralne Pag2112 ChrithnAJd Irdand- NDrthem Ird8fKi

How wa work Worklng through p8rtner8hip.' People Ilvlng In poverty ara the real expert8 on thelr 811uatlon. They thould have 1he power to shape thelr future 8fKI fulfil thelr human rfght8. That18 why we wiyk wlth local organl8ation8 or partner8 thai have a unique Inglght Fnto the probl£Yn8 faced by thelr comrNnltle8. Together we develop projects tallored to meet the needs of communltles. whl¢h dlffer across locatlons and ciyrtexts. We work to en8ure that people INing In poverty. e8peclally wonn and exclud&l gro￿$ can particlpate In declsloTrmakln& holdlng th08e In Ptr#verto accoLmt W¢Jrklnp through partner organlsatlon8 also mean8 that we can provlde support ag soon a8 emergencle8 happen ond ensure that a locallled re8ponsa 18 8U81alnad both durfw and after a crfslg. How wa Éngage and oommunloate wlth stakaholder8 Chrfsllan Akl Ireland communlcates regularfy wlth our supp(Yter8 abo￿ how thelr generous donaiiong are wt to U8e to tackle poverty and Injustke. Our websiie, chrfstlanald.l¢ alongslde our moln 8oclal medla channels Fa¢ebooK Twltter and Ingtagran are the prlrnary ways In whlch we 8here regular updatss. We produce ts0 16age magazlnes a year In May and October. wlth feature artlcles ab(xrt our over8eas Churth and conYnunFty Inltlthes auogs the Ropubllc of Ireland P￿d Northem Ireland include regular ￿treath and InforM￿knn e¥￿ts to facllitate factritrface engagement and excharye wlth valued supporters. How we engage wlth 8tsff: remuneratlon pollcy HR18 prOvId￿ under a shared servlee agreement from the London offlce and to d￿e our renwnff8l1¢￿ pollcy follow8 thelr wrltten polky. Solarle8 ore set wlthln In a pollcythat reflects the valueg and eth08 of the organlsalkn, benchmarklng agaln8t olher compwable charfti88 and church organlsatlons at a level th¥(18Ju8t bel¢y•Y or at the medlan of thea• comparators. Tho baslc prfnclple for demiinlng 8alarles18 that ernployee8 carrying oul the Mme or slmllarjobs In the 8ame locatlon are pald the game or slmllar 8alary. Salarfes dlffer whqrn job8 are of a dlfferwrt slz4 corry>lety. reSp￿81b11Ity and accI￿rnabl1ttY. Ta(llng global poverty and 8oclal njustlce Is hlghly complex and we value the contrlbutlon that ￿ch Indlvldual employee makes to ￿r organ18•tlon's Ju￿ess. Our approach to reward 18 gukled by the followlng prfn¢lples whlch are applled equally to dl our staff ￿erever thay are located end whatever thelr p091110n: We wlll provide a 10ts1 reward ped(age whlch r•crJnlse8 corrtrfbuiion to the achievement of our almg. Our reward offerlng wlll be competttlve In the marketyiace from whlth we draw tha people we The rv￿ard declsion8 we make wlll be ￿nsIst￿rt and ba8ed on objectlve a8•e83m•ft of ￿1r organl8atlonal needg. Wherever we can we wlll offer flexlblllty ond cholce 80 th¥( IrKllvlduols can athleve what Is m¢Jst relevont and has most value to them. We wlll make arrangements ￿1¢h comply fulty wtth relevant legI81￿10n wherever we operallrvJ. Chrf8tlr￿ Ald Ireland m￿ltOTa arry charvJes to or ￿1ft8 applied by Chr18tlan Ald and decldes whetherthe change8 are applicable. relevant and qvproprlate lo each of tha jwisdlcilon8 In whlch we P8ue113 thr,sb8n Irelar*J- ￿trt￿m

operate (namaty Northem Ireland and Rewbllc of Iraland). Pay upllfts are dl8cussed and revlewed by the Income. FInan￿, Rlak and Audlt comrnrttee OFRA) end approved by the Boord. Commitment to best practlce In Corporate Govemance Chrlstlan Ald Ireland18 comrnltted to the standard8 contslned wlthin the1rf8h Develowneffl NGO8 Code of Cryrate Governance a8 dweloped by DOcha8. The alm of the code18 to determlne and formul￿? 8tsndards of best practice In corporate govern￿Ce appllcabla to the Devek¥merrt NGO 8ector wlth a view to strength￿INj ihe Imp8Ct and quallty of Develownent NGO work ar￿ whanclng Stskeholdar eonfldence In the 8ector. Chrlstlan Ald Ireland belleve8 that It 18 wmpim the Ch8rltla8 Govemance Code as requlred by the Charitles Regulatcf. Reportlng ￿ coryliance wa8 requlred by Jenuary 2021. Th18 code ha8 repl8eed the DOcha8 code refwred to above. Oblectlves chrf81l￿ Ald Ireland belleve8 In tacklirrfJ the root cause8 of poverty, not Just 1he s￿￿00M8. We belleve the world and must be chaThJed 30 that there18 equallty. dlgnlty and freedom for all. We are drlven to make th18 change happen and to Ingplre other8 to help rnake It happ￿. Povty, powLY. protheiic volce arKI perknwshlp are the four core plllar8 of our undor8tandlng of how to addre88 and eradlcate poverty. Our ¢xg•nl••Uonal 81ratffjy to h•lp ￿ •thlw• thM• plllfff4 h b￿ad around Ilwi 4 •t•t•m•nts of •lral•qle &rt•nt Bulldlry o movem•nt am• Ir•l•ntr. Ampllfylry Ihe volces of those Ilvlng In pmrty and crllls In the countrle8 we work ITh we will moblllse Indfvldua18. churches. coalltlon8 and othar orgen18ations to work wlth u8 for the world we want to 8oe. BuNdk¥ peac•ful Jult Inclwlv• •ocl•tlo W• wlll work In solldarlty wlth our partner8 to address the ro(rt cau8e8 end 8ymptoms of poverty and meet the needs of marglnall8ed p80ple and communllle8 In crf8e8 and confilct. We wlll Ixing together our Ilftr8avlng humenltarlan W¢xK lorvJer 1tsYm development prooramme8 and paoce1￿lId1ng effort8 to betier 8UPPOrt people Imng In cr1818 sttuatlon8. DIm￿d￿￿ gffjdqr ew•llty aNI •wortlry p•opl• vtho la￿ dl•erlmlnlo￿. We wlll in solldarlty wlth ￿r p8rtner8 lo thallenge Injustlce so that overyone. e8pod81ty women and glrls and th08e d180rfmlnated agalngt b8eau8e of thlr Identlty, can Ilve a full Nfe. Tackllng the mot ewg•9 ol Infv811w. We will Identlfy. challenge and change the 8yStemg and structsres that keep people In tackling Imbalance8 In power and ensurfng the worlrfs re8￿ree$ are shared falrty arKI 8U81ainably. Our corwate pri¢xllles arw. C(Yporat• Prforfty 1. Iner•q•• In•UttrtI(m•l Incom•: We 9eek to grow and dI￿r81fy our Income 8ource8 and manage our costs effethely. We al80 ¢ommlt to Influenclng donor8 to provlde flexlble fundlng to local￿led humonPtarfan, d8velownent and PeaCeF￿lIdIng Inltlatlva9. Cryrni• Prforfty 2. Incr•••• non kn•dtullon•l Inoome: We heve sean a decllne in unrestrlcted Income over the last few year8 In partlcular area8 Suth as Chrfsiian Akl Week h￿se 10 h￿8• collectlons. We commlt to 8rowlng our Income and Insplrin8 donors to 8fve generowly, from Pege 114 Chrfsti8n lid Irdand- lthcl

Indlvldual supporter5 to trusts. thurches and Instltutlons to ensure our vlslon of the world we want to see Is funded both n(￿ and in the future. Cryrat• Prfth 3. Orgonhaiional opwatlonal •xc•lqrnv. we commlt to Chri8tlan Afd Ireland hlng a poslllve placa to work for and wlth. Thls I￿lUd￿ Bqlnq a dlver8e. welcomlng, Incluslve and 88fe space to work regardle98 of race, ethnlclty, lallh, dlsablllty. Soclal bad(ground LY sexual orlentatlo Ensuring ow values of love. dlgnity. Jusllce. equallty and Integrty are Ilved ¢xrt th￿gh all aBpects of our work Belng accountable to our donor& 8UPPthff8 arKI Ihe communltle8 we wark wllh by managlrvJ our re80urce4 dellverlng our worf( effoctlvely and effklerrtly and mlnlml8lng our footprfrt on thls fraolle e¥th: Comrnltting to ow own leamlng and development Monltorlng our work. Cryrat• Prtorlty 4. D•lFd•r Inwact In ow programm••: In Ilne wlth our organ188tlonal glratsgy we wlll: Dellvw qualltyprogramme8 focug8d ¢)n: by wldlng Ilf 8avlng emergency suN)orL Me￿IngfullY Involvlng Wome￿ yvulh marglnallsad people In peaeebulldlng & conflict prevenllon kYoce8ses and 8UPPOrting people to demand thelr baslc rlghts and promotlng human rlght&' ￿￿0d[D￿ti by parnierfng wlth femlnlst and mlnorltrled organlsatlons to brlng about gend•r equellty, 1X￿noting arKI protecung ihe efforts of ow partner4 human rlghts defeThlers and aciivl8t8 to brlng an to di8crlmlnatlon. strengthen the protection of vulnerable groups. uslng our expertlse to support and 8tMgthen partners to reduce and re8pond to violence agalnst wornery gtrls and other at- r18k group8 and ￿rIvIng to'Leave No One Bthlnrf Deepen ow commltmert to partmrthth by. thernplonlnp the wlshe8 and preferences oftho pe4)le we work wlth and 8hlftlng p¢yfftrto local communttle¥ deepenlng our understsndlng of how our power thapes Dur parkner8hlps; leamlng fr￿n the expertlse of local pvtner <xgan18a11onB ond the flrst hand experlence8 of the ¢ommunftle8 we work with. Fxovldlnp more 8UStalnqd fknanclal 8UPPOrt to our local partner organi8atlon8. Coworth Prforty S. B￿ld a movwn&it •ern•• Ir•l•nd: We wlll do1h18 by. deepenlng and nurturlng our relatlon3hlp8 wlth churche8 arKI congregatl¢Jn8 to expoge Ihe1gsue3 of InJu8tlae ond Inequallly and to Lmder8tand the depih and complexlty of these Issues and how we can respond 88 Chrf811ans: encouraglng indhklual8. churcheg. sthools and groLV8 to speak up forjustice and InflUe￿e thange,. galvanlslno volunteer8 to give thelr tlme and talents lo grow 8UPPOrt and Invlte people to pray wllh u8: movlng people to pray arKI act In 8011darfty wlth those Ilvlng In povwty connectlng us a8 global nelghbour8; deepenlng wbllc awar￿888 and undffgtsndlng of our urnqual world by falthfully telllng the storie8 of th08e Ilvlng In poverty and cri818 and helplng 81llPOrter8 explore how 1Trxy can act a8 lobal cttlzan9 to bulld a better world. Coprth prfOr￿ 6. T•ckl• tho roo¢ ￿ul•• of InhMllc•: We wlll do th18 by: 8ulldlng 81118nca8 to 8hfft govemment pollcy in Ireland and olobally. Informlng and thallenglw polltlcal leader810 take action. adVoC￿￿g for charKJe8 In law8 and pollcles at govern￿ntaI. EU and UN leve19 and holdlng th08e in ￿￿er to account demandlng a rn0reJ￿t economlc 8y8tam whern power and re8owce8 are 8hffted from a small number of extraordlnarfly wealthy countries to indlvldua18 and communltles that have been exCI￿le￿. pughlng for falrer global rule8 In lax flnance and corpmte accountsblllty.. demandlrvJ fairer cllmats actlon ensuring wealthy, hIg￿l¥nIttIng C￿rrtrIe8 8tep up and dellverthelr felr Share of the global effort neede4. produclng timely. thorough and Impactful re8ear¢h and anaty818 worklng wllh Ioc81 parther organlsatlong to highllght inJuBtlce.1golate118 cause8 and ralm aworenes8 of the actlon needed to erKI It. P*Je115 ChriSt￿n AJd Ire18nd- Nfftm I￿￿nd

Corporate ￿lorIty l.. Increase institutlonal Income Ag we 8e8kto grow and dlverslfy our Income 8our¢e8, we have made a number of fundlng subm1891on8 overlhe cow8e of1he year. The 8ubml&slon8 have elther baan dlrectly from CAI or a8 part of a submlgslon from 1he wlder CA famlty. An overview of the hlghllghts durlrvJ the year are 88 follow8: CAI had 2 8u￿essful ECHO con80rt1a propo8a18 In Mpnmar for the Fmt Une Emergoncy ReSP￿der project and Cyclone Mocha emergency. These iotalled (1 m of new ECHO fund8 for CAI CAI, on behalf of the wlder CA famlly.18 now glrAJalty leadlng on all ECHO fundlng and EU furKllng OPPQthnltle8 and d(￿Or ervJagement CAI Instltutlon81 Funding hag poslllvety exceeded exp8ctotlon8 ha8 exceeded FY23124 Income Target CAI hos 8ecuMd M￿nbO￿h1P of the VOICE EU -the nelwork of European humanltarlan INGO8 - (httpsJlvoIceeu.￿Jj CAI wa8 one of 3 organ18alions successful In anlrfgh Ald call ftx prop08als to support capaclty bulldlng of local organ18ati¢)ns In Ukrnln• CAI 8ecured an ECHO Top Up Grart of £150,000 for ECHO Frorrt Llne Emergency Responge projeci In Myanmar Three (Slwrn LeoM- S1.9￿ c￿NI)ll- $1.75rn & Haltl- $1.5m) UN Peacebulldlng Fund (UNPBF) appllcatlons were suceegsful (doubllNJ 1he number of PBF c￿rtraCt8 to date) 8881stance from CAI'8 PeacqbulldlrvJ and Confllrt Preventlon Ten. thr18tlan Akl w88 accepted to the FCDO Confilrt Stablllty and So￿￿1Y Fund (CSSPJ FrarneW￿k (fund value: £30D￿00.000). In addftlory CA has olso been accepted to the FCDO Global Developrn￿t Delivery Framework (GDD) framework (comract range £5m to £IOOrn - fund value GBP 3AIOOIJOO.000), focused on the confllct 8tream8 of work. Chrl8li8n Ald w88 Ihe only 3ucce8gful NG(>led con8Ortlum In th18 framework 7 further ECHO proposa18 were submitted thls year. We have recelved I resp￿Se so far - CAI ha8 been wfrmlected for the ryoposal 8ubmitted In Souih Sudon. R8spon8e8 to proposals for Panmar, &wklna Faw, NW Nlglrfo. NE Nlg•rfa, Pale•tkne and Hdll are awaited Co￿Orate Prlorlty 2: Increase non Instltlrtlonal Incorne We recognlse that 8 large per¢ent8ge of our wbllc Income18 generated by a￿1 through thurche6 indlvlduals Ytho are part of a worshipplng community. An ￿81y￿Ss of ourtotsl In￿rne In the past ten yearg Showed relatlve stsbilty but also the need to put In place a growth 8trategy. prfcfltlslng the channels of regular glvlng, legacles and major gifts. whlle contlnulng to work c108ely wlth our Core ChU￿h partnffghip8 and •vents programmes p8rtlcularfy In the are88 of regular glvlng end legacy Chrlstlan Ald Irelanrf8 publlc fundralslng come8 from a mlx of audI￿ce8 Indudlng thurche& trusts, Indlvldual dlrect mall don￿lOn8. regular gffts, leg8cle8. a shop and 8cffje rr donor relatlon8hlp8. We value our mojor annual PL)Ilc fundra181r¥J evrt Chrfglian Ald Week but also recognlse the chall￿ge8 faced by those who lead 1he hou8e10 house eollectlon In Northem Ireland. We have flna118ed our c88e for suppcft. We ￿minUe to explore and expand dlgltsl furKlrai81ng Oppo￿TrI￿e8. We have created a dedlcated Fundrai81ng and comm￿lC&t[0n8 Commlttee to adv18e on ihe work of volurtary fundrai8lng and communleaiion8. We arn gratefijl forlhe ge￿roUS 8UPPQrt of our Small p￿110 of In￿ts and foundatlons In Ireland o have enfib￿d u8 to 8UPPOrt a varlety ol programrnes. We have been Incr&llbty enccwraged ty1he gener08ty of (wr derK>mlnatlonal partners In recent tlme8. The Presbyierfan W¢yld Developrnerrt Appeal hag been 8UPPOrtlng projects In SleTha Le¢)n4 South Sudan and Haltl and addltional fundlng was provlded for the O￿oIng hurnanltsrlan appe81 for Ukralne. The Church of Ireland B18hopg Appeal have contlnued to SUPFrfXt ow pmork In (xjuntrles suth Py 116 Cthnsb8n Aid Irel8rn1- Northem Irdand

a8 Malawl and Turkw/Syrla followlng the deva8tstlng etthquake8. Tha Method18t World Developmanl 8rKI Rellef Committee began a new partnershlp wlth us supportlng a partner CASM In Honduras worf(Ing on cllmate change adaptlon In the dry (x>rrid¢Y. Ctrrporate Priority 3: Organl8atlonal operatlonal excellence We want to ensure that our staff have the rlght sk1118 and abllltle8 to dellver ￿OrtIleS and that those stsff can devel¢)p and flour18h. We 9180 want to ensure that our ￿aff. partners. and volunteers are treated falrly. re8pecffulty arKI wlth dlgnlty. S(xne Chrfstlan Ald Ireland 8taff cirfnue to woth from home and adapt to a dlfferert way or worklng. We contlnue to provlde support where necessary In orderio m&ke thi8 change 88 8traight forward a8 P0881ble. We contlnued10 engura that pro￿66e6 and controls were In plaea withln tha tharlty. to ￿sure we conducted our worf( In an open, tr8n8P8rent and accountsble manner to effectivety manage and eailrol the organ18atlon, methkng all govwnance requlremerrt8. The Board met regularty, dlver8e members, wlth go¢)d 8kllls and mlx of gender. ha3 inductlon wocedure8 in place and18 well attended. Further detalls are outllned in the Structure ManaGYment and Govemonce 8ecllon above. A number of poiicles were etther rnviewed or Irrtroduced over1he c￿rne of the year. A 3wear programme of head offlce Irrtemal Audft8 Is In pla￿. Cmstlan Ald Ire18nd monltors and eomplles wlth leglglatlory standard8 and code8 vthlch are developed forihe sector in IrelarKI. Chrlstlan Ald Ireland 8ubgcrtbe81o and18 ¢ompllarf( wllh the foll￿VIng stsndords: The Ch8rftle8 Act 2009 D6chaB Cade of Corporate Govern8nce DO¢has Code of Conduct on Image8 and Messaglng The Lobbylng Act 2015 The Chorftle8 Govemance Code The Board of Chr18tian Ald Ireland have thogen to compkne the self88e89mant check1181 on tho CharTtles Govemance code a8 Issued bythe tharltles Regulator Inffiead of the Dtsha8 8elf- A8se58ment chec4cllgL The Board belleves that we are compllarrt with th18 code. The Board aim to en8ure the followlng SIX prlnclple8 of tharlty gOvern￿ce are applled: adyanclng it8 charltabl? purpose behavlng wlth Irrtegrlty leadlng Pe￿Ie exerci8lrwJ control workFng effectrely and bekng accountr￿a and tran8parqnt There were no polltlcal contrfbirtlon8 In 1he year ended 31 March 2024 and 89 a re8uIt no dlsclo8ure8 are requlred under the Electoral Art 1997. A8 requlred ￿der the Regulatlon of Lobbykng Act 2015. Chrt6tlan Ald Irelarml now records 811 Idjbylng actlvlty and communlcetlong wth DeBlgnatad Publlc Offlcla18 (DP08). We have made all rettim8 and gubmlulons requlred by the Act. We c(rtlrNJe to monftor co8t8 and try to ensure value for monvy In ell our procuremerrts. Regular ftnan¢lal mcmltorfng tskes place ¥( Income. Flnanc4 Rlsk and Audft Commlttee and Board rneetlrvJ8. Amual budget and 3year projectlong are prepared 10 ensure ftnMclal Infra￿ruCtsIrn 18 In place lo gulde d8ci8lorHnaking. Page117 Chrlstlqn Ald Irdwd- Nc•1hern IreLqnd

Flnanclal R•vlew The flnanclal 3tatemqnts for Chrlstlan Ald lrnland are aet out on page 40 to $4. A detsiied commentary on the prlncipal 80urce8 of fundlng and the flnanLial re8uIt8 for the yTar ended 31 March 2024 18 8et out below. 31103124 £'ooo 1153 31103123 rooo 1697 Inc the year. the chartty ra18ed Q153k (2022r23: £1697k) whith reflect3 the contlnued ccffimltrnent of Chrlstlan Ald Ireland'8 generou8 8LVPOrter8 and 8pon80rlng churches to meetlng the need8 of poor communltleg throughcxrt the world. The prfnclpal fundlng souffA8 are outlln•d below. DoMUon• Th18 IncI￿leS Chrlstlan Ald wK Regular Gfft8. thurch Partnershlp& General Donatlon8, and Denomlnatlonal appeals. Glft Ald on donatlong enabled Chrfstlan Akl Ireland to reclalm £170k on donatlons d￿1r￿J iho 2023124 fir￿nCIal ￿ar. lionaiions 31103124 tooo 307 397 350 31103123 £'ooo 407 Chrlstlan Ald Week Regulw G1ft8 ChurchlD8nomlnatlMal Genual Donatlon8 Emeruencv ADDea18 Incomo 824 341 493 2.470 276 Chrf8tlanAld Week We are workkng wlth ow volijitser org8nl8er8 and oolle¢lors to explore and dlvw81fy the annual hw8e to hou8e collectlon. Changlng d&nographlcs and an I￿reasInglY ¢ashle88 sodety requlre8 U8 to be Innovatlve In ow approach to Ihe Chrlstlan Ald Week appeal. Bulldlng cm the lntsgrfty and commltrnent of our colleciof8. 8180 offerlng dlfferent ways to engago the general publlc wlll offer opportunllle6 to 8WPC(t our voluntser8 arnl Increase publlc gmng. A wlde range of 8CtTvftl•8 tske place durlng Cri8llan Ald Week Includlng our red ￿Velope hou8• to house collectlon$ p￿￿1C slreet collertions. coffee mornirvJ8. church colleciions and the 81g Brekkle campalgn. The arno￿t ral8ed for Chrf8tlan Aid Week was £367K down £40k (7 0%) on last year. Reollar Gffts Regular g1ft8 are payments rnade by genero￿ and cornmftied Indlvldu•ls on a monthty. quarterly ar annual ba818 by dlrect debtt or stsndlng order. The8e donatlong arg most Importarrt as they provlde a s￿ree of predlctable Income allow u8 to plan for future work. Th18 ralsed £397k In the flnanclal year (2022123: £405k). a decThse of £8k (2%). Regular givlng remalns a key are8 for future growth in our fundralslng ￿rategy. P4e118 ChrfsbFn Aid Irel8NI- Ncthem I￿ancI

Clmffch PArtner8h￿S and D￿MIna￿one1 Income The ¢hurche8 contiNe to 8UPPOrt us generou81y In and lorvJ- term development work. Income fram Clwrch Partner8hlp81DerKxnlnatlonal Income w88 £350k (2￿. £824k). The main Denomlnatlonavchurth Income received durlw the ye¥ cama from the Pr88byterlan Churd) In Ireland IPCI). Churth of Ireland Blshop8' 4>peal (CIBA). the Methodlst Church In Ireland (MCI) and 1he Rellgiou8 Soclety of Frlends (Quakers). Chjrch Income also Include8 fimdlng recelved from Cl￿18tmaS. Harvest and E8therlLenl appeals. 8peaklng ￿gagements. Churth vlkn and the Black Santa appeal. Genwal Oon8tlon8 Genernl donatlons are th08• donatlons recelved from general c•8h appea15. challenge ev communlty events, trusts & I0￿dationS and unsollclted I1￿orne. Furth•r deta118 of the8e are notsd In the Fundrai8lng 8¢Ctlon of the Annual Report Income from general don￿knne totalled £358k (2022r23." £341k). Emer￿n¢yApPaIS l_mefoenLV Appeals 31103124 £'ooo 31,:03123 rooo Humanltwlan App•d&' Hwigw 4>peal Afghan18kn Appeal 2023 Ukralne Crf818 AppvAI 2023 East Afrfca Hunger Cr1818 Appeal Turkey & Syrfa Eartl￿Uake Appeal Libya Hoods Appeal Mlddle East Cr1818 ApDeal 2023 Emergency Appeals 74 55 210 216 95 493 EmergerKy Appea18 Income fluthuats8 from ￿art0 year dependlng on the 8cale of dlsaster8 arAoss the world. In the 2023124 finarKlal year, two new humanftarlan appeal8 were launched. Christlan Ald Ireland supporter8 donated to our appe818 durlng 1he 2023124 year ralslNJ £276k (2022123: £493k). Th18 furKlltvJ eomej from the publ[4 eI￿reh denomlnatlons and tru8ts and fourKl8tl¢Jn8. L•ga¢lo• Lpgicip-. 31103124 rooo 31103123 tooo 192 L8gacle8 We c￿ttIN8 to recelve donatlons from the legacles of exceptlonally gwenJu8 Indlviduals. who remembered the work of Chrfsthn Ald Ireland wlth wcrlrf8 poorest peopla In 1helr w1118. Th88e indlvkluals contrlbirted £363k to Incorne durkng the year (2022123: £192k). Th1918 another key 8rea we hope to develop a8 OUtliMd In our fvndralslng strategy. P&Je l 19 Chriqtw ￿ Ird8p,d- Northern Ird8nd

Otlier Ch3rllable AelivitiÈt 31103124 £'ooo 3 7103123 £'ooo 28 Other Tradlng A(*lvllies Inveglments Income Olher Income 14 42 35 Other Trathg A¢UvlU The trading Income refers to the operallon of our charfty shop In Garva0￿ Co. LondrJnd6Yry. The Income recelved from the shop amounted to £28k {2022123: £28k). Iiiv••tm•nt Polky InMm• Inv08tment8 we made kn short terrn bank deposlts In conjunctlon wth ca8h flow requlrements for the organ18a11on. The8e depoglts pn placed only wlth reputsble In8tltuUon8 that have a credit rnllng of B+ or rfkxq. The Invesiment poslllon of the organ188tlon 18 revlewed by the Income, Flnance. Rl8k and Audlt Commlttee cm an (Jngolng ba818 thrc￿phOut the yyar. The Income short term Investments forthe year wag £14k (2022123: £7k). Whar• th• mon•y c•m¢ from Where the mone/ came from Othv Incom• Qrflidan Akl Week Chwth and Dinomhxtlorml 16% 13% and Oth•r 35% P8ge120 ChrfStr￿ AJd 1rd￿d. I￿18

EXP￿￿119 We spent a total of £1.928k (2022123: £Z339k) durjry 1he year. £1 h52k (75%) wa8 spent betwe8n our charftable actlvnle8 as follow8: Developnrrt £727k (38%); HumanStsrfan £276k (14%) and Camp8lgnlng. Advocacy and Educ811on £449k (23%). We Inve8tsd £476k (25%) In ralsing fund8. For £1 we spant on f￿draISIng th18 year VR ralsed £4.52 to further our work A key part of our work In develownent arKI emergencles18 work th￿9h partner organlsatlon8. Thege p8rtner8hlp8 are funded by me8n8 ol grants. To ensure that 1he9e partner?hip8 are worklng effectlvely Chrlstian Ald Ireland stsff Spend tlff Worki￿ wlth parther8 to develop the m08t •ffectlve projects and progreanme8 to be delfvwed10 Increase the partners, capaclty to dellver Ihe prOgr￿me6 efficlenty and effectfvety. and to monltor and evaluate and repwt on the viork the partners have performed on our behalf. An analy818 of where we 8peM our charltable funds18 provkled below. How w• sp•nt the money How we spent the money Rahnw Funth 25% C4mp•yIIMI. Advo47fy antj Educatson FhNnanitarian 14% The total re8erve8 of £1524k 88 a131 March 2024 fall Into iwo cat•gorle8: Re8thted Funds Restrlcted knd8 are oenerated when the donor stlpulata8 a d¢￿atIon moy be Spert. In mary oaseg there will be a tlrne lag be1We￿ when such furKl3 are received 8nd when they are spent. Wllh emergenuy appeal8 thern may be a need for Immedlate rellef w(YK followed by longer temi actlvltle8 to rebulld peop1¥8 Ilves and Ilvelihoods, In Ilne whh the appeal rffju•8L Thls may result In appeal monies beiry 8pent over several yearg. P£Lf121 Chrfsii8n Ald Irel8rnI- Northem Ird

At 31 March 2024 w• hld £944k12022123: £879k) In rn8tr1cted fund6. rnalnly relallng to denomlnaiional Income. Re8tricted funds balances 88 at 31 Merch 2024 are detalled In Note 14 of the Flnanclal Slatements. Unrestrlcted Fund8 Unrestrlcied fund8 are generated when the donor doe8 nol 8tlpul8te how the Income may be sperrt. Wllhln certaln operatlng need4 the charftls pollcy Is to 8n8ure that 8uch f￿de are sperrt a$ SO￿ a8 P088ible. whlle guaranteelng that the8e resource8 are used effectively. Unre8trlcted l￿d9 Include de8lgnated fvnds where the DIreCt￿ have 8et aslde money for a specmc purpose. It Is the pollcy of Chrf8tlan Ald Ireland to h)Id a mlnhnal operatlonal re8eNe to cover any thrr￿or4ry sh(xffall In Income, unf(Ye8een rlse In 8pendlThJ requlrements ¢x other financ￿1 conllngency. 80 that the ¢harlty ￿ continue 10 operate at anyikne. The leval of th18 re8erve 18 based upon the Dlrecior8' a88es8rnent of1he Ilkelhood of 8uch ftnanclal ¢omingencles and lha impact they mlght ha￿. In prnctical term4 the DIrect￿8 have requlred that the organlsatlon hold between 10 and 25 week8 ol Unre￿r￿ad Spend a8 r68erve8. At 31 March 2024 the ￿r￿atrIcted re8erve8 y￿re £1,580k (2022r23: £7A2(W. of whkh £937k ￿re 8et aglde a8 Other de81gnat•d fund$ £129k for volurrtary Income generallon Invethrnent ei17k for budgeted deflclt £691k for project fundln& £9k for flxed assats the operatlonal re8erv¢ of £634k (represerrtlng 22 week8 of ￿reStrIcted spend). The8e are unprecedented tlme& and Ihl8 level of re8erve 18 deemed nece88ary due io the uncertaln nature of the Impact from cog1 of cr1818 on Chrf8tlan Aid Irel￿d,5 unre8trfcted income. Unrestrlcted fundg movements and balance8 os at 37 March 2024 are detsiied In Note 15 of1he Flnanclal Statem6yrt8. Corporate Priorfty &. Dellver Impact in our programmes The Peacebulldlw & cl￿flIct F¥eventlon (PBCP) 1eam hag partlclpated In and ￿ntributed to 2 89parate thematlc tecFmlc81 revl•w6 of peacebulldlng practlce by the UN. the flr8t on hate Speec￿ the S*{￿d on tran8ftlonal Ju8tlce. We contrfbuted to a new paper on the HDP n•tU8 by EPLO almlng to draw out the pe8ce comp(wi•rt of the HDP Nexu8. Head of Programme8 Head of Programme Fundlng and Development att￿ded a Berles of 5 work8hops facllltated by DOcha8 looking at locally led deVelOp￿nt opportunltle8 I￿jO1rrt advocacy to Irlsh Ald and 01her donor8. PBCP partlolpated In mo•tlrwJ8 wlth global peacabuildlng agencles In Seneva for Pea(xNaxu8 Foundatlon'g 8pqclall8t perther meellnp. Geneva Peace and UN slde meetlng8 on dknats and confllcL New Human Rlght8 Defender protectlon gUId￿ce19 belng flnallsed forthe PBCP programme frameworf( (tsthnical too18 and guklance re8ource). to be rolled out th￿gh Ihe corrmunlty of Pract￿￿. The PBCP1eam presented the Pockets of Peace Report to the Alllence for Peacebulldlng In the UU a grouping of 200+ organlzallon8 worklng In 181 Co￿1rfe$ to end violent confllct and bulld wstalnable peace. CAI attended the European Hwnaniiarlan FOr￿n arKI DG ECHO Partn8r8 Segrnent along wlth ACT EU rne8tiry8 In Brussel8 In March (Heod of Programrne Fundkno and Head of Peacebuildlng). We have developed a po8ltlon ￿Per on locally4ed devql4)mefft and humanltarfon actlon whlch outllnes our current approach to loCal￿led development and humanii•rlan actlon and hlghllghts 8peclflc areos that we wlll prfortlF80 In Page I f2 Chr4stk2n Aid Irdwd- IreL9nd

Corporate Priortty 5: Bulldlng a movement acro¥8 Ireland We we contlnualty grateful for the conslstem 8UPPOrt we recefve from our spon80rlng churches- flnanclally, prayerfully ond In educatlon of importarf( develq)mefft1gsueg. Wa exhlblted as part of the A88oclatlon of Ml881on Soclelle8 at the General Synod In WaxFtyd In May. end gave out 70 CAW pad(8 to minlster& We travelled wtth PCI and a vldeographerto Slerra Leone In Aprll to gaiher corrtint ahead of thelr 2W23124 Worfd Development Appeal. We ethlblted at two conferences got Involved In thoge c(thnce8 a8 much a8 we could - for example voluntewlng to speak wlth the tqanagers about worK and 80rving tea coffee In the café area one evffilng. We have conyleied and wbrnlthd a 8elhsse98ment for th• IDEA code of good practlce tr Global Cldzen8hlp EduC￿lan. Belfast Blble College approached CAI to teach two classe8 of thlrd year degree We had a Toklng Cllmate Just1￿, werrt In POrt￿￿h In collaboratlan wlth the One World festhl. We kn>k part In a clIm￿e prote8t In Dublln a5 part of1he Glcbal Day Of Actlon to End F08811 Fuels. We delfvered a Talklng Cllmate Justlce event and 8poke at the Cllmate Rally held In Belfost. We have developed a new Gender Ju811ce worksho We were quoted throUgh￿th cop28 athlevlng over 50 ple(%8 ol coverage. Corporate PAorlty 6: Tackle the root cau8e8 of Injustlce The policy and advocaw team buift on our work and prevlous eampalgnirrfJ durfng 2023-24 focugod on ourlwo core prl¢xltles of economlcJu811ce and cllmats Jugdce. We WLYe Invited to partlclpate In the National E￿noMIC Dlalogue. h08ted bythe Irlsh GovemmenL Our Head of Pollcy & Advocacy Spoke aboul OL¥ research on tsx avoldonc• and Its Impact on developlng c¢xntrlqs. We also provlded Input lo the Irlsh Human ￿ghts a￿1 Equallty Comm198lon OHREC) thead of a UN revlew of Ir18h eccnornlc pollcy. We rnet key1rf8h officlels and MEP8 to advoC￿e for support and Improvematt of a propo8ed new EU law to clean up hunkin rlghts abu8e8 In olobal 9upply chalns. CAI also gave Input a8 part of the DFA'S advlsory group on I￿11￿36 & human rfghts. Wlth other NGOS In ihe Ir18h c￿lItIOn for Buglnegs & Hwnan Rhts OCBHR), we held 8 8atlrf(al prote8t In SL steph￿,3 Green hlghllghtlng the188ue of palm oll plantstlong 8nd1088 of natural resources In developing courrtrk8. We worked wlth Chrf8tlan Ald colleague8 on a new rn8earch report a•8egskng dlfferenl OPtlon8 to pay for the l￿dmark L083 & Damage fund agreed at COP27 fihe Loss & Damage FuThJ - ￿ere Doe8 the Mcffley Come from?). We al80 attended U￿eVe1 tecknlcal dlscu88lon8 that happen belween COPS, focuged on how the L&D fund wlll work In prnctlce, We TOte the Intemallonal 8eCtIc￿ of thlg SW Climate Chaos 8ubmlsgkn to ih Irlsh Gov¥nmeM consultatlon, 8ed(Ir¥J expth advlca for the 2024 Cllii*e Aetton plan. It focused on cllmate fth8nce & SL¥>POrt for developlw countrles. Page l ￿ Chrfthn lJcl Irel￿d- North￿ IrdanLI

We worked with UKILatin Amerlca Carlbbean colle8gu88 on 8 new report on protectlno human rfghtg In the green energy tran8ltlon. It 1$ part of <Jngolffj work on corporate accountablllty. It bulld8 on CAf8 re8earch cn coal mlnlng (Col<xnbla) Ixrt wlth two new ca8e swJdle8 on alumlnlum mlnlno (Brezll) and wlrKI energy Infrastructure (Kenya). We drafted a submlsslon from a coalltlon of1ri8h NGO8 to of the UN'S most 8enl(Y human rfgM$ bodles OCESCR) 88 part of a ravlew of Ireland's emnomlc polldes. focused on tsx avoklfrfK• and how It Impacts developlng ¢(￿rrtr1e8. We pre8ented the reaearch 10 the Commlltee. who 8trorwJfy 9UPPOrted the Issue In a formal tW(￿aY hearlThJ wlth Ihe Irlsh Govemment. They then pub119hed fomial recommerKlatlon8 a8klng IrelaThl to refomi thelr tsx pollcle8 to wevent avoldance. ftls only1he second tlme ever1hls ha8 happened and the first was al80 based on CAI'8 research We were part of a Chr18tlan Ald deleg￿lon that attended the UN cllmate negotiatlong {COP) In UAE We are grats￿l to the1rf8h Methodl8t churth for provlding u8 wlth fundlnq In ￿der to further our Pollcy & Advocacy work. Pgge124 ￿. t I￿lInC1- IreLqr

Looking to the ILrture The followlng wlll be our key areag of lo￿8 ovw the ccffllng ye8rf8). Corporate Priorfty 1. Increase Insthudonal Incorne In orderto Increase and d￿r$Ify our In8tltullonal Incwie over the comlng ￿ar and bernd, we wlll alm to undertake and fo¢JJ8 on the followlng: Strateglc d1recllt￿ and managernent of a $ucce89ful CAI Programme Fundlng functlon and donor portfollo wlthln a One CA framework Accelerate and 8USt8in CAI fundlng growth and ambhlon Ensure thatlrfgh Ald18 ¢onfklert In the quality of CAI'S ICSP and18 aware of the po￿n￿81 to 8b80rb addftlonal funding when opportunltles 8rf8e Fundlng response to S￿Iden onset emergenc188 arNI ¢)ther humanltarlan w(Yklhr￿gh 8ucce88fully purnulng opportunitles for humanltarlan fundralslng, Includlng appeals Corporate Prlorlty 2. Increase non Instthrtlon81 Income In (xder to Increase and dlver81fy our Instllutlonal Income ovar the comlng year end beyond, we WNI aim lo undertake and focus on th? followlno: Fundrdlslng strategy18 flna118ed and Is bolNJ Implernented Embed the new CommunlcatTon8 and F￿draIling Commlttee Grow our donor and 8UPP￿tsr b89e Trusts arKI foundationB Dellver 8 gUCC888ful Chrlstlan Ald Week Gr(hv unre8trlcted Income Ensure Gfft Ald and Efflclatt Glvlng dalms become buslnm as usual Work wfth CA colleague8 to develop a long temi 8U8tainable proce88 for rne18imlng Income Corporate Priorlty 3. Organlsaiicmal operallonal excellence In orderio ensure that we malntaln an(1 bulld upon operatlonal exceNenee. we wlll alm to undertake d focu8 on the followlno: A CAI operatlonal model that18 future proof. adaptlve and r•8pon81ve10 the Ch￿￿1n9 extwnal onvlronment Agreements between CAI and CA Board & Leader3hlp Taam perfoThnance Staff engagernent Equallty, dlver81ty and Inclu81on and belonglrrfj Policy re¥lew Dellver cornpllance & governanee re8ponslbllltles Corporaie Priorty 4. Dellver Impact In ￿Jr wogramme8 In order to l￿sure that we malntakn and bulld upon our programmatlc operatlonal excejlencq wlll alm to und￿ake and focus on the fo11th￿Na. Irlsh Ald programme ECHO projects and Fyogrnmmes Developm&rt fundlng Themallc upertl8e and wogramme approaches Speclfic peacebulldlng and c<xfflict prevartbn expffE180 External en8agement and Influendn8 P8ge125 Chrfsuan lld Irel8rKr- Ntthem Ird8TrJ

Corporate Prlortty 5. Build a mmmerrt acr088 Ireland We wlll alm to undert&k• and foc￿ on the followlng: Bulld deeper relation8hlp8 wlth churthes and Indlvldual Chri811an8 to In8pire and equlp them to challerKe the ro(A Causes of poverty through glVknglf￿dralSIn& acting erKI w8ylrKJ Develop and grow our Global Cllizen8hlp Engagement work Proathe communka11oM for every key opportunlty and 8blllty10 reath to new8 cycle Ilnked to emergencle8, glob81 worK advocacy campalgns and supporter effiJrt8 Corrtlnue to work tOW8rd8 lryrovlng quallty of corrtent and 8torfes for 80clal rned14 web81te. magazlne and medla Corporate Priorty 6. Tackle the root ¢ause8 of Injusllce We wlll alm 10 undertfkn and focu8 on the followlng: EcorA)mlcJualke ppty ch8ln lew: contlnue to athKcate lor ambltiOU8. effe￿1ve new IIIL a￿1 EU laws requlrlng human rights a￿1 envlronmemal due dlllgenca checks along coMp￿Y supply chalns,. advocaw to MEPS and IRL government to pa88 draft EU dlrectlve and iran8POS8 Into Irith law: publl8h analy819 of flnal iext. ICBHR: 8trengthen CAI'S leadershlp role wlthln the Ir18h Coalltlon for Bu8lne88 end Human Rlght8. grow membarshlp and fln•nclal stablllty,. hlghllght our local partner work In campalgnlng. Tox Impath revlew: 8dvocacy and c•npalgnlng Ilnked to 8ucce88ful UNCRC & CESCR 8th1s8lons for govemm•nt to conduct a new formal 'extemel Impacv analysls of tsx Impaot on developlNJ Muntrle8. ten year8 on from 2014 ravlw. UN Tax ConvenlicKI: woth wlth partnws (TJN, GATJ) to advocate for 8 new UN Tax cOnv￿tIon that would addres8 avoidance and benefrt developlng ¢￿￿￿es. Domestlc tax pollcy. C￿tInued advO￿aytO c109e the'slngle Malv tsx avoldance 8truciur reform tsx ireatle8 81gned wfth developlng C(￿rrtrIel and Implementthe OECD refcffii deal Cllmate Iu8tlce Dorne8tlc dlmats actlon: ongolng advocacyto ensure thai Ireland's cartjon budgth8 and nual Cllmate Action Plan are consl8teM wtth the Parls AgreeM￿t and f•lllng natlonol eml89ion8 COP 29: attendar￿< advocatry and Tr￿dIa work In Azwbljan No*Doc 2024 08 Put ol wlder PPC delewion Gbbal cllmate flnance ruleg: a forrnal revlew (NCQG)19 FAppenlng at UWCOP level to fundamentslty chawe how d1rn￿e flnance work8 ￿dI8 dlstrfbuted: Influence th18 wtth PPC colleague8 and push Irlsh Government to engage Ir18h cllmate flnance: ￿8￿lY1eChnlcal a88e88ment of Irl8h climate flnance contrfhrtlon8 (adaoafjorn mItIg￿k)n) and advocacy towards1rf3h Govemmerrt to hlt UN and falr 9hare tsrgets Lo88 & Damage fvrKllng: as follow up to 2023 publlcatlon The Cost of Inactlon poper, advocate for Inrnsed Irlsh L&D fundlng our propD8a18 to ralse revenue Includlng a levy fossll fuel producer9 Page126 Chr,sban Ail Ird8nd- IreleiKI

C(wnty-apKlflc Cmjon mlnv. wogres3 formal OECD human rlghts complalnt regardlng the rnlne's Impac( In parthershlp wlth CAJAFI CINEP. AIDA & GLAN Includlng medla11￿ betw￿ communltles & ESB: Prfmeiime Speclal and other media M>rk IOPT: coallllon bulldlng and canwalgnlng wlth1rf8h civll 8oclety partnffs. In partlcular re8ponding to Gaza and pushing for acC￿m&>[lIty in relatlon to vlDlatlons of Intematlonal law PCHR v18it: Brlng partnw the PaIe8tInl￿ Centre for Human Rlglrt8 (PCHR) 10 Ireland 10 speak atJ(xrt Gaza Pea(%bullding and confllct preyentlon OngolrKJ polltleal advocacy tackllng mllltarfsatlon and (xlges Cllmate and confllct polltrm paper underway workkng wlth FPC and partner In E89t Afrfrca EleC￿onB 2024 CAI electlon manlfesto: draft a new CAI Electlon Manffesto 2ry24 for ROI. brlnglng together all the abm ￿rand8 of work and other lorKJ-8tsThllng a8k8.' work wlth Colleagues In PPC on UK focused manlfe8to Campalgning: engagement wlth TD Candldate8,J(￿malIStB and other medla to hlghllght key electlm asks Déchas: help to draft the Dochas manlfesto Includlng hU￿ing9 wllh all partles on ODA Slop Cllmate Chaog: help to draft the SCC m￿lIest0 Includlw husllng$ wlth all partle8 ￿1 lobal cllmats ju811ce and cllmate flnonce ICBHR pledge: draft a cornmon ICBHR pledge and canvass for polftlcal slgnatsir89, commlttlng to 8UPPOrtlng new supply chaln18W8 Brus8e18 vlslt: In Julylsept 20U after Eufopean electlons. roundtable wlth all new1rf8h MEP8 In Bn￿se13 Princlpal rlskg and un(%rt8intie8 Chrf8tlan Ald Ireland has e818bll8hed a rl8k management 8tratsgy ￿leh d(Jcumoirt8 our approach to rf8k management and 8ets the dlreetlon for thi8 work ApPrO￿ate 8y8tems and procedures are In place to manage the8e r18ks and provlde reason￿1• but not ab801ute asgjrance ogalnst occurrence. Everyi)ne In the organlsatlon hes a role to play In ri8k Management. The executlve leader8hlp ts8m Identlfle8 the rnajor 8tratsglc, bu8lne99 and operaljonal rl8kfj 1hat the chartty18 exposed tr and to 888esg the Ilkellhood of 8uch rl8k8 o¢currfNJ arKI the level ot Impact thy would hav& The leadershlp teom contlnually review8 arKI m4noge8 the Identlfled r18k3 and reportg regularly to Incoffrt F￿nan￿ Rlsk and Audft Ccffimlttee (IFRA) Ihrough Ihe rl8k reg18tLY. The rlsk regl*(er glves a detalled118t of all the ¢xganlsatlon's rfsk8. level of rld( and the r18k owner who 18 re8pon81ble for Mc￿lt¢rfng each risk. The leadershlp tsarn Is sw>ported by staff in the 1dentmc￿an and manegem•rt of operallonol rl8k8 and Implanent actionB as Instru￿ed. The Intemal audlt functlon wovlde8 advlca and guldance on the management of r18k relthing to the de8ign, Implementatlon and opw8tlon of 8y8tern8 of intsmal contrc4. The Income. Flnenca, Rid( and Audit Cornmlttee (IFRA) en8ures that the exeartiv• le•dershlp team h88 an effectlve rld( management proce88 in place and revlewg the rf9k regiStsr to ￿￿re they are gatlsfled that all corporate rfsk8 are Included. It also monltors the progre88 on Ihe management of corpmts rf8k8 and provkles regulw update8 to 1h8 Board. The Board appnJve8 the Rl8k Management strotegy and the organl8¥(10rf8 rl8k apped1￿ It approves the Rlsk Rtylster cffl an annual ba818 and monltor8 progress of corporate ri8k8 IlThighout the ￿ar. Page127 Chrfsllan Ald I￿1&xI- I￿18￿￿

The maln rfsk8 Identmed togthher wth the •ctlon8 to mltlgate the rlgk8 ere 8umM•rfS￿ below. Flnanclal siablllty The prfnclpal flnancl81 rl8k8 relate to the eccfflomlc envlronmen¢ changeB In don(Y expectatlons and our abilltyto re8pond and the dlver8lflcation of f￿dIng both In donor b88e and betwwn restrlctsd and unre8trfcted fundlng In our fundr8191ng Str￿egY. The fundra181ng anviromiert rernaln8 very ehallenglng'whh a c¢Jnblnatlon of Incyeased cornpetlllon for pthllc fund8, globally cornpetltlve ca118 for fundlng and pre88ure on Government finances. Populi8rn arKI natl¢na118m reduce the 8pace for pollcy and advocacm work Failwe to malntsln a dI￿r61fled Income b88e mean8 there18 8 rl8k of bec(YnlThJ oveNellant on one In8tllMlcmal fundff. In iun new Donor8 may brlng row and more slrlngent requlrement8. Changes In the econwiy at home and perceptlons of wealth of mlddle Income courrtrle8 can dl810rt people'8 vlell of the reallty for many people Ilvlw In th08e countrles Impact thelr propenWto gfve. Mttlg8tlng £cYon8 To reduce the rlgk of 81gnfflcant fluctu￿bn8 In Income or falluro to achleve Ihe nece88ary level of income to protect our programmeB a comprehenslve fundrai8lng ￿rategY ha8 been apyoved by the Chr18tian Ald Ireland Board. This strategy adopts a mcYe1argeted approach to fundrnlslng. focu8lng on a Smaller numbw of area8 8ueh 88 Indmdual glvlnA mld io hlgh level donor8 and logacle& A Fmm VIolen￿ to Peace fundralslng 8trategy has baen developed for Irlsh fundlng ￿leh targats gix 8pecpfic Inthutlonal donor8. We ragularfy review flnanclal Informatlory adju81 bjdget and revlew experKlltwe to refiect expected levels of Income ha￿ e reserves pollcy In place. We ￿sUre expendlture18 mlnlml8ed by en8wlng processes and wocedure8 v• In place io ensure wa athieve value for rn¢￿ey on all expendhwe. We have a Publlc Enq8llement strategy In place and perfomi 8dvocaGy work on protectlng the IMqmaiion81 budget Includlng explorfng10gt Income from tsx schemes. We wlll contlN• to I￿lId on our good relatlon8hlpg Instltutional and buslne88 donors and hame88 the commftmqnt of our 8UPPOrters and 8takeholdor8 to endlng poverty. We have regular methlng8 wlth our major Instlttrtl(￿8I dorrtxs and have a Programme8 tewn io dovelop proposals and to manage grants recelved. Thwe Is a dedlcatsd flnance resource for restricted fiJnd8. We revlew our fundlng strategy and team capoclty and perfomi partner capaclty assesgmem9 and monltor and evaluate proaramma8 end have a sy8tsm In place for rf8k a88ea8rnert and evaluatlon of new don fundlng opptyNnltle8. Govwnancelcompllance: Ri8k The princlpal Govemancelcompllanee ri8k8 relate lo Chrf3tlon Ald Ireland'g cornpllanco wth laws and gulatlons,. Chr18tlan Aid Ireland's compl18￿ce with donor requlremeM$.' partner capacity to (x>rnply wlth law8 and regul8tlon8 and d(Jnor requlrements compllance with Genttal Data Protsctlon regulatlon (GDPR) and mlguse of fund8. fraud ¢(Yruptlon or InApproprfate bthavlour. Chrl8118n Aid Ireland recelves a slgnmcant am￿jnt of fundkng from hsthrtlonal donor8 and aponsorfng churthe8. The management of Instltutlonal donor8. requlrwnents are complex and prescrtptlve In nature. Compllance wlth la￿ and regulatlon818 chell￿gkng pwtlcultrfly ltrcounty regulation arKI the restrlcii(yn on CMI 80ciety space In the countrle3 in %thlch we operate. Mitigatlng Actlons The org8nl8atlon mltlgate8 thls r18k by hA¥ing regular Irrteractlon wlth donor8 to undentsnd thdr ne4d8. chr18t1￿ Ald lrnland and county teamg provlde regular capa¢lty bulldlng ￿ staff and p8rtnar Page128 Chrbtlan AIQ Irel￿d- Ncrthun Irel8rKi

level to 488e8a organ18atlonal and financial capaclty and to ￿￿re donlx obllgatlons fn met. Partner8 ar8 trakned on donor compllance requlrwnents. We have clearly de81gned pollcles Jnd procedures In relalion to prograrnrne and woject managernenl Includlng the use of IPIMS (our granl management database). Monttorlng and evaluatlon vi3lt8 are performed by Chrfstlan Aid Ireland ￿aff and c(wntry teams undertake programme reportlrnJ to Chrf8tlan Ald Ireland. Chrl8tlan Ald Ireland adheres to the $8cl¢8 recommended codes of Pra￿￿• 8uth as FRS 102 The Flnanclal ReportlrrfJ Standard appllcable In the UK and Republlc of Ireland and the Charfti•8 SORP- Ac￿ntIng ond Reportlng for Charttle8 (?ORV); the DOcha8 Code of Corporate Governance.. th• Chartll08 Governonce Code. We foll¢M requlrement8 of the Chartties Commlsslon for Northem Ireland (CCNI) and the Chartlles RequI￿ory Authorlty (CRA) In the Republlc of Ireland. A governance 8elf-a98essmerrt qU•8tlonnalre18 completed by the Incorne, Flnanc4 Risk and Audlt Comrnlttee OFRA). An Intemal control selfva88essment OCSA) que8tlonnalre Is cornplatad anNalfy. Chri￿len Ald Ireland al80 en9ure8 compllance wlth law and regul￿10n8 In all countries of opwati wlth Ihe cwnty management tearn re8ponaible for local requlrqmem8 8uch aB regl8tratlorL taxatlt and statutory rewtlng. Our flnanclal polleie8 end procedures comply wlth regulation8 and ststute whlch Should refiert core compllan¢e Mnclples. Ow F￿blIc Engagement stratsgy ha8 been developed lo en8we compllance donor raqulrements In rel81ion to publlc engagement. We regularly monltor changag in18W8 and whre posslbly perform advocacy Y)rk to highllght unfavourable Ch￿g•S In law and challenge them. We have dats prOtethI￿ pol1cl￿ In place ￿lch are updated to reflect any new thange8 In leglilatlon and be8t prnctlce. Rq)re&￿￿1Ve8 from Chrfstlan Ald Iraland attend the Dala Protectlon Ovw8lght Cornrnlttee of Clylstlan Ald to benefft from the of the group and It8 appllcallon10 Chrlstlan Ald Ireland. We have rr 8•￿jrIty measures In place and recelve regular updats8 vla yammer on cyber 8eBurlty rlsks. Durfng the year staff. trustee8 and vohJrrt•ffS completed rnandatory Data Protectlon tralnlng. Our Intemal AudFt functkn provlded by the UK offlce under a rrthiorandum of understsndlnp audft8 courrtry progr8mme8 ba8ed on rfsk a88eggmerrt8 and provldes reportg to the Income. Flnanc4 Rlsk and Audlt Ccmmlltea (IFRA). Any reC¢JMmendatl¢￿8 noted wlll be follo￿d up. We have a raThJe of arrtl-fraud and corrupuon pollcle8 In place (Fraud and Mlsuse. Whl8tleblowiNJ, AntF8rlbery. AntkM(mffy Launderlng arnl Safeguardlng). We also b6Mefit from the 8ervlces of a dedlcated Antl-Dlver81on and Corruptlon M8nager. In addltlon, staff and tru8tee8 must complete mandatryy Code of Conduct tralnlng. Reputatlonal rlsk Rlsk The prfnclp•l reputotlcfflal rfskg relate to negatlve publlc perceptlon and tNst and confldence In the sector due to progromme quallty, tha ¢xcurrence of safeguardlng188ue8, 8canda18, or charfty fallgu a fallure to communlcate Impact to guarantee athitswem￿t of strateglc obJectlve4 and1085 of future fundlng: a fallure io darnon8trats accountsblllty and provide Iran8pwencr, and a detwloratlon In 8trateglc partner8hlp8. Chrl8iian Ald Ireland has a team of programme staff to ensure prograrnme quallty18 of a hlgh SI￿dard e￿1 Is mMItOr￿ and evoluated. ChrIstl￿ Aid Irelatxl 1ake8 safeguardirq Incredlbly eerf￿j8IY and we recognl8e our duty to pr¢>tect and safeguard vulnerable comrnunltles. We bellave that •ny a￿Se of powar, includlng 8exual vlolence or harnssmert Is totally unaccaptable. Auoss Chr1911an Ald we corrtlnue to work ￿ryth colleague8 to ensure a better. and Ihare understsndlrKJ of what 8exual hara8sment18, and the zertrtolerance culture we expe(% Includlrwj by tralnFng Stsff acrogs the global organlsatlon on the organl8adon's code of conduct. Page129 Chrltkn lJd Ireland- Northem Ird8rKi

As a aector. we nead to be wllling to recognlse that 1hlg18 an188ue that aff￿ ￿ all. ChrfSllan Ald Ireland contlnue8 to work wtth 8tsff and our local partner8 to root ¢xrt any attitudes and behavlours that 8UPPOrt 8uch brea¢hes of irusl. Chr18tlan Ald Is a 81gnatory to 8ectoTrwide cod•8 of ¢￿duct. We also have a range of estab118hed pollcles and pro￿d￿e8 almed ￿ weventlng sexual harassment commltted by any Indlvldual representlng Chrlstlan Ald Oncludlng stsff. v￿￿teerS and consultants) agalnat Other 8taff, b8neflclarl88 or anyone else. CDlleclknly, ald agencie8 mu8t work harder to en8ure 8afeguardlng, whlstleblowlw ond ml8conduct pollcle8 are fft for purpose, to root out improper wnduct. Itlg Impwaifve Ihat we are1ran8parent and aCC￿1rtablQ, both to the communltles work and to those who trust U8 to 8pend thelr money to alIe￿atr 8uffering over8eas. Chrf8tlan Ald Ireland recognlses that the 88Ctor ha8 been the Subject of Increa8ed publlc and rnedla scrirtlny. Th18 envlronrnent Is challerwJlng publk 8UPPOrt and confidence In tharitie8 and Intemational ald. maklng It Inm81NJly dlfflcutt io ral8e funds fr(xn ihe publlo. ChrIstl￿ Ald Ireland Is a skng and •ffectlve organlsatlon that work8 wlth Integrlty and 1￿mIlIty. I￿r external pwceptlons of charldeg and of thurcltrboEed organ19ali￿8 could have an odvwse Impact on our work Worf(Ing to eradlcate poverty requlre8 U8 to operate In places whlch are knherently thallanging because of ccfflfll¢ corruption. natural dlsa8th. weak infraStruc￿Te arKI poor gOVerna￿e. Gatherlng cOmm￿lc8t1on8 materla18 that dtrnonstrate the Impact of programm•8 can be challenge in 1hese envlronments. as the poww dymamlcs and context chenge. MftlllatlnqActlons We have systern8 In place to Th)nltor th• quallty and m*￿re the impact of our programmes the80 contlnuo to be developed In Ilne wfth be8t practlce. We mltlgete again￿ th18 r18k by belng open and trensparem In the way we operate and through our rnembershlp of organlgation8 8uch al Dothas. whlth help to Inspire renewed publlc ¢C￿fidenCe In the 88Ctor. We c<mtiNou81y revlew and rnfre8h our ￿rrert pollcle8 and pr8Ctice& to •n8ire that we take tlmely and eorrectlve actlons to prevent and een8ure 8uth behavlour, ensurtng we have confidentlol and robu8t methanl8mJ ihat enable and 8UPPOrt our thforce, beneflclarles and Stskeholderg lo report cmcemg and Incidents without fear or favour, and to ensure protect[¢￿ arKI 8UPPOrt for Indlvldu818 who report or have axperlenced 8uoh Incldents. We have SafeguardIn￿ Whl8tleblowlnffj and Sorlou8 Incidenl Reportlng wllcles In place alongsld• a mandatory code of conducl. Durfng 1he year we appolnted a safeguardlng Trustse and expanded the Iwms of refffer￿e for our Incom4 Fmance. Rlsk and Audn Commlttee OFRA) to include dutle8 In relation to Safeguardlng. We have a of antkdfver81on and MIS￿e of fundg pollcle8 In operatlon 1hr￿llh partn&8 and elllpthce8 Ihat have ro￿8 In 1he comm￿ltIeS In whkh they are worklng. We monltor the prooramme8 vthlch they are carrylrvj oth and provlde feedbad( arKI bulld partner capacity where requlred through tralnlw and owolng 81PPOrt and we en8we thac a8 a c•rllned Core Humanllarlan Standard (CHS) organl8atlorn we Incorpome bweficlary feedback Into the evaluatlon of our programmeg. We hove 8 Publlc Engagement 8trategy and a Church Engaoement framework In place and we dertake an annual churche8' ￿nSultatIOn to en8ur• a ￿rOng thratsglc partnership wlth our 8pon8orlng Chwcheg and management have a constructlve relatlon8hTp wlth 8oard to allow dl8cu881on on key188ue8. We clearly communlcate that our work complleg whh the hlghest 8tsndwd8 of governance accryjntablllty. and that we c(xnply wlth all Ihe relevam 8tsndard8 on accountablllty. fundralgltvj, and image8. We a180 communIc￿e dearty that our work to ttadleats poverty targets the moth vulnerable and m&rglnali8ed regardle89 of fatth or race, but we engaoe the chwch kn the fight agaln8t poverty and help thurcTrkry810 put thelr fallh Into actlon. Page13) Chrfsfon Akl I￿￿8nd. Whem IrebNJ

Environrnental/Extemal Rl8k The prfnclple envlronmemal and external rl8k8 relate to,. the reduction In clvll soclety 8paee our vulnerablllty to changes In the pollticaL Sodal arKI economlc rlsk8 of ihe countrle8 In whlth we cijerate and the Impact our abllltylo opeme effectfvety and safety. Chrf3tlan Ald Irelantts oversea8 programme operate9 In dlfflwlt contexts wlth oppressfve pow dynamlc8 and fraolle 8ecurfty SI￿atIonS whlch could hamper our abillty to aperate safely or even at all In oreag of mo8t need. Ml#geting Actions Chrl8tlan Aid Irel￿d actlvely monltorg the extvnal c￿rte￿ to a￿￿1p￿8 polltlcal B￿la1 or economlc r18k8. so that plan8 can be put In place to mlnim18e any negatlve Impact on organ188tlonal •ctlvftle8 or 1he reputstlon of the organ18ation. We mltlgats the rf8k8 relating to operatlonal countrles by opeming through network8 of Chrlstlan Ald country teams and Indepwdent partner8 whlch have roots In the cornmunlty. The8e organlsatknns brfng an lTrdepth understsndlng of the local c(mtert lanouaoe and ¢uhLffe. Thls enable8 acce8S to up to dats informatlon to ensure Progr￿Me8 remaln relevant. Monftoring and evaluatlon18 earrted by our programme t￿m8 8fKI we perform enhanced due dlllgence for high Countrfes. Core H￿Iantterlan Standard {CHS) aceredlled feedback18 inco￿or0ted Into all our programrnes. We have $peclfic courrtry programme slrategles In place. Specific context related rf9k8 for operatlonal countrfes are congidered t1v￿gh the annual progr8mm• revllw. We heve adaptlve programmlng enswing flexlbllty to allow the way YK achleve our objectiveg 10 change a8 required. We have a seL￿rtty policy for all travelllng staff and gecurlty18 a kry part of all Major progrrrnme decJslon8. We seeurlty 898e88ment8 In re8ponge to major chawe8 In polhlcal and secwny envlronment. We organlse 8ecurttytralnlng through Eurocheck Operational rfsks Ri8k The prfnclpal operatlonal rf8k8 rel￿8 to the fallure to en8ure 8ecurlty and safety ol staff partner8 and Jramme partldparrts. and the rn18ollgnment of pollcy and prectlce. ClYl8tlan Ald IrelarKI 8taff travel to reglon8 whern the polttical and 80clol cIn￿m8tanC88 make the personal 8ecurPty of staff a maju poterrtlal hazard. Fallure to en8ure safety and the Inablllty10 evacuate stsff could lead to loss of Ilfe or injury to employees or partners. We may be unable to respond to 8 crf818 and there could be a b88 of a88ets. Thls could lead to C￿11 (negllgence) or Crfmlnal (corporale man81aughter) proceedlrKJ8 whlch would cause 81gnlflcarf( damag• to our reFXrt8tlon and could Incur flnanclal penahles and Insurance dalms. We Speak out against the causes of ￿erty. Thls can put ￿8ft and partner8 at rfsk If cornrnunlcatlons are Inapproprfate or poorly re8e8rched or erroneou8 Statsments are rnade, thls could r18k lfves. damage reputaUon8 or harm key relatlon8hlp8. A¢tl(ns by our partners ¢￿Id 8180 draw u8 Inlo Iltlglou6 or confllct related 8ftualions partlcularly ff they publi8h materfals or engage In acllon8 Ith ow financlal supporL If we or pwtners act In a way that18 CUrtrnry to our p￿lIC pollc po8ltlorn thls ¢￿Id 8erlou8ty damage cw reput81ion. Ml*g8tingActlon8 The gecurlty arKI 8af•ty of staff. partners and programme partlclp8nts18 of pardrnount Immance to Chr18tlan Ald Ireland. Tlyough a thved servlce agreement wlth Chrlsiian Aid we Implement comprehenslve 8afety and 8ecurlty management policle8 to ensure that th18 rtsk Is apprOpri￿•1Y m8nagad. PnKedure8 are In place to protect vulnerable adult8 chlldren In the delFvery of our 8ervlceg. P8ge131 Cthrfstlan Ald Irelw¥J- Trkrthem I￿1￿rKI

We provlde 8toff wlth compulgory ee￿rIty Iralnlng and made gaeurlty coniideratlon8 • key part of all major prograrnme decl8lons. ￿￿{ty tralnlrKJ for Chr18tlan Ald Ireland 8taff18 provided by Chrf8ti Ald whlch hosts the European Interaoency Se￿rIty F(Yum and the ACT Alllanea S￿rIty Ctrtvdlnator, maklng Chrlsiian Ald a key hub for NGO securlty. Chrl¥(lan Aid Ireland 8tsff travelling to courrtrle8 understsnd Iheir pff80nal resp(m81blllty for securlty and adhere to our C￿POrate pollcles and procedure8. All country prograrr#ne8 have up to dats securlty pollcles provldlng brlefing8 to vlsiiors and adjust Se￿Ilty a88888ments as approprlats. In m8p￿se to mtr ch￿ge$ In the polltlcal and 8ecurfty envlronmenL Havlry confidence In our pollci88 and procedure8 89 well 88 our 8taff glve6 us the confidenea to work In some of the most challeNJkng locations. Bu¢ In th event of an e8calaiion In In8ecurlty and a8 188t resorL we may wllhdraw Staff from Insecure locatlons or delaythe Implementaiion of a programme. Staff Invofved In advoc￿, c8mpalgnlng and lobbylng actfvities have a clear understandlrrfJ of the Crn of the role, and the responslbllltle8 and Ilmiiatlon8 of campalonlng organ18811on8 a8 lald out In CCNI and CRA and Olher guldance, IT and Gybersecurity Ri8k The prlnclpal IT and cyberse(xJrlty ri8ks relate to fallure to 88fely w(￿883 and St￿ daia. CM8llen Aid Ireland Is dep￿dent on several rr 8y8tern8 for proce8slrvJ and storfw its dats. We Ilve In on In¢rea8lNJly dlgltally connected world. Fallure to keep pace wlth new techrM)logie8 and way8 of rnachlng our SUpp￿rI and 1he cornmunltleg we gerv4 In the way they prefer, could reduce our Impact and effecUvene88. Fallure to gecure our Informallon 8y8temg from mallclou8 cyber4ttacks could lead to1088 of servl 1088 of sen8ftfve or confldentlal dats and even pre8ent a 8ecurlty rlsk to 8tsff and p8rtner8 worklng In challenglng locatlon& Th18 C￿k1 damage our reputation re8uft In regulatory bmches and flnes or wt poople at rfsk. Mltlgatlng Actions Chrlstlan Ald Ireland received shared 8ervlce IT 8UPPOrt from Chrlstlan Al4 therefore 811 pollcles are In place by Chrfsiian Ald. Chrlstlan Ald actlvely revlews and ￿gradeS Its IT soflware, sygtem8 arKI proce88e8 to mltlgate rf8k relallng to rr managemert cyber 8ecurlty and data protectlon. ChrI9t1￿ Ald ha8 developod Inlt18tlve8 10 ernbra￿ dlgltal technology more effectlvely. The wrpo8e Is to ensure IhBt we embed the use of technology more effeclw In ow wort We hav• 8tru(thred infonnatlon 8y8tem8, pollcle8 ond procedures that are embedded throughout ihe organ18atlon arKI 8UPPOrted by tralnlw where approprlate. Our Infomiatlon gecurlty mwBure8 are regul8rly te$￿1. Includlng by Intemal audft aNI staff we rernlnded of the rf8k8 of go called '80clal englneerlnrf whereby dats18 provlded to unauthorf8ed u8er8 pretendlng to be legltlmate. Staff w• also remlnded of the rk8 of u8ing 60dal rnedla and all stsff complets onllne data mcfjon Iralning on an annual bas18. Chr18Ian Ald Ireland a180 collaboral•8 wlth other INGOS emurlng Chrlstlan Ald Ireland18 at th• forefrom of best practlce In the sector and achleve8 value for money. Grant Meklng Detalls of grants pald ar• corrtalnod In notq 6 01 the Financlal Statements. FIX Instlttnlonal funded prfJrarnrnes and projects Grant maklng happens ag foll P8ge132 Chr*tsn Ahj If￿￿￿- Nlythem Ird8nd

Chrl8llan Ald Irela￿￿ selert8 thematic focu8 ams and countrfes of Implemontstlon in Ilne wlth It8 programme strategy. A draft budgth allocallon18 c(xnrnunlcoted to the appllcable Chrl8tlan Ald Courrtryteams In advance of the appllcatlon proc888. The c￿ntry teams are Invlted to apply for grant fundlng by 8ubmlttlno a propos81, detalllng tha p8rtner8, prdect and team coats. All proposal3 are ravlthyed and as•essed based ￿ the quallty of knformation 8ubmltted wlthln the parameter8 of the draft budget. Othw factCY8 consldered are hlgtorieal perfomiance," tsam capa¢lty and experUs4 any courrtry 8peclfi¢ corrtexlual Issues and donor r8qulroment8. For grants pald out on Church & Den(xnkn•tlonal Income. as well 89 qm6Ygenw appeal8, grant8 are allocated to programmes that are In Ilne wlth the relevant emwgency appeal 8nd Chr1811an Aid Irela￿18, programme strategy obJectlve8. Proposals are 8ubmltted as requlred by the donors. Volurrteers and Stsff Chri8tlan Ald Ireland18 hugely grateful for the wtyk carrled out by R8 commltted stsff and volunteern. Athlevemants durlng the year were due to the h¥d wort( and d￿[CatIon of all the8e peopla. We we partlcularfy grateful to our Yolunteer8 who glve thelrtlme each weeklo support the admlnlstratlve Jrk In Belfast and Dublln. Chrlsllan Ald Ire1ar￿18 commltted to equallty of ￿>P￿InIty betwe￿ per8LYI8 of dlfferent rellglw8 bellef. polillcal oplnlon. gpthder. marital 8tatU8, dlsablllty, eihnlc orlgln, age. dependant* 8exual orfentation or trnde unlon member8hlp. We are rn08t gtheful for the gUPPOrt of a network of thouMnd8 of volurrteer8 acrn8 Northem Irelond who pse dedicated to corrylng oth our annual Chrf8tlan Akj Week doomtrdoor collecdon. and th• wonderful indlvldual8. communltle4 bu8lnes8e8. c￿gregatIOnS whlch wganlge fundraislng events In 8UPPOrt of our every year. along8lda people who ralse thelrvolces to tske actlon agalnst global Injugllce. Chrlstlan Ald Ireland fflnployed 19 people (headeourt) durlng the y7ar 2￿2312 Investment Pollcy Inve￿MentS are rnada in 8horttsrm bank depo8lt8 In conjuncikn wlth cash flow requlrernent8 fN the organi8Qtlon. These depogtt3 are placed cnly wlth reputable Ingtllutlons 1hat have a credlt ratlng of B+ or more. The Inve8tmem p081tlon of the organisatlcn18 revlewed by tha Income. FInan￿. Rl8k and Audlt Commlttee ￿ an ongolno ba818 1hr￿Qhout the year. Going concem The dlrectors have prepared budgets and cash flows for 8 perlod of at lea8t twdve months from 1he dete ot approval of the financlal s1818m￿8 thlch dernon8trate that there Is no rnaterlal urKertalnty regardlThJ the companl8 ablllty to Me￿ its lthbilftle8 a8 they fall due. to contlnue as a gokng concem. On th18 b88is. the dlrectorn ¢x)nsldar ft approprlate to prepare the flnanclal 8Mements on a golng concem ba818. Acc¢xdlngly. these flnanclal ￿8￿Merrt9 do not Include any adJustrnent8 to the carrying amounts and cla88fflcal1(￿ of a88ets IlabllPtle8 may arf88 If the company was unable to conthue as a golng concem. The flnanclal statements have been prepared on a golrvJ concem ba81s. P08t balance sheet events There have been no thher 81gnlficant events affeotlThJ Ihe company slnce ihe ￿ar end that requlre d18clowre or adjustrnent tQ1he flnanclal 8iatements. P8ge133 ChrfsllanAld Ir21¥￿- North￿ I￿1&r¥j

Audltors The a￿lItor, Crm Ireland. h88 Indlcated Its wllllngne88 to contlnue In offlce, and a re8olutlon 1hat the flrm be reappolnted wlll be proposed at the Annual General Meellng. Lobbying and PolItI￿1 Donatlon8 There were no polltlcal cortrflxJtiCm8 In 2023124 and a8 a resuh thw• ar• no dlsclo8ure8 requlred undw the Electoral Act 1997. A8 requlred under the Regulatlcffl of Lobbylnq Act 2015. Chrlstlan Ald 1rn18nd now record8 all lobbylw acllvlty and commwlcatlons wllh Deslgnated Public Offldals (DPOS). It ha8 made the retum8 and 8ubm188k>n8 requlred by the Ac1. P8ge124 Chr61* lid Ire18rxl- Nortr,em Irelgnd

Statemqnt of Dliectors. Re8pongibllltle8 The dlrector8 are resP￿s1b1e for preparlng the Dlrectorg. Report and the fln8nclal thatements In accordance wlth Irlth law and reoulatlon8. Irlgh company law requlre8 the director8 to prepare the fin￿cIal 81atemems for flnanclal year glvlng a true and falr vlew of the State of aff8lr8 of the eclnpany. Underlhe law, the dlrectors have elected to wepwe the financlal 8tstements In accordance wlih lrfsh Generally Accepted Accountlng Prnctlce kn Irelan4 Includlng the Flnanclal Reportlng StarKlard 102 The Hnanc181 Reportlng Standard appllcable In the UK and Republlc of Irelantt. Under wnpany law, the dlrnotors mu8t not approve the finar￿la1 statements unlesg I￿Y are 8at18fied they give a Irue and falr vlaw of the aBsets, Ilabllltle8 and financl81 p06111on of the company 88 al the Ilnancial year glvlng a true and falr vlew of the stsle of affalr8 of the cornpany end date, of the surplu8 or deflclt for th8t flnanclal year gmng o true and falr vlew of the $L￿e of affalr8 of the company and otherwlse comply vAth th• Companles Act 2006. In prepariNJ iheM flnanclal statements the dlrectors are requlred to: . select 8uiloble a¢couMing policle8 for the companls flnanclal 8tataments arKI then apply tha conslstently, . make Judgmart8 ond accountlng ￿[Mate8 that are reasonable and pNdent • 6tate whether the flnanclal 8ts1oments have been prepored In accordance wlth appllcable accountlng star￿ards. Idaillfyth08e 8tandard& end nots the effect qnd the r•ason8 for any materfal departure from ihose standard4 and ' prepare the flnanclal statemeiits on the golng concem b8919 unle88 It 18 InapprO￿￿te to pre8ume that the company wlll contlnue In bu8lne88. The dlrectorn conftrm they h8ve complied wlth the above requiremort8 Nthen preporfno 1he fln￿e181 8tetsmerrt8. Th dlrector8 are re8ponslble for •n8urlng that the company keep8 or cau8e8 to be kept adeqU￿e aceountlrYJ records whlch correctly explain and record the 1ran9actlcfflg of the Compt￿Y. enable at any tlrne the a8set& liabllltle8. flnanclal position and 8urplu8 or deficlt of the compary to be determlned wlth rea80nable accuracy. enable them to ￿lUre that the flnandal statemen18 Dlrnctor8' Report compty wlth the Corrpanles Act 2006 and enable the flnancial Statsn￿rrts to be oudlted. Tly ore a180 regponslble for 8afeguardlng the 888ets of the company arKI hence for th￿ng rea80noble step8 for the pmemion and detectlon of fraud and othr irregularltles. The dlractor8 are resp￿sIble forthe rnalntenance Imegrlty of the corpothe arKI flnanclol Informatlon Included the ccrfnpanl9 web8he. Leglslatlon govemlng tha preperatlon and dissernlnatlon of flnanclal 8tatsrnenls may dlffer in dlfferentJurf8dlciion8. slgned on behalf of the Boord: R•v Dr Uz Huth81 Hal P8ge135 ChrfstiBnAicl 1rd￿d- ￿￿theM Ird8nd

A Crowe Independent Audltor8 Report to th• Memb•r8 of Chr18tlan Ald Ir•land (Northern Ireland) (A conwny Ilmll•d by 9￿￿nI••. not ha¥lNJ a •har• Ca￿111) REPORT ON ThE AUDrr OF THE FINANCIAL STATEhEHT8 Oplnlon We have audlted the flnanclal 8tstements of Chrf8tlan Ald Ireland (Northem Ireland) tthe'Ccfflpanl> for theyear ended 31 March 2024. whlch cc4npr18e1he Statement of Flnandal Acihitles. the Balance'SheeL the Staternqnt of Cash Flow8 and the related notes to the flnanclal statements. Includlng a summary of Ignfflcant accountlng pollcle8. The fln￿cIal reportlng framework Ihat ha8 been applled In thalr preparatlon 18 appllcable law arKI United Klngdom Accourrtlng StarKlard8. Includlng FRS 102 'The Flnanclal Ry>rtlng Standard appllcable In the UK and Republlc of Ireland. and Accountlng and Repcrtlng by Chafftle8: Statern￿t of Recommended Practlce appllcable to charltle8 preparfNJ thir accoun18 In accordance wlth FRS 102. In oplnlon. the acconwnyng flnonclal 8tatemerrt8: glve a true and falrvlew of the 898ety Ilabllltle8 and flnanclal PD8ltlon of Ihe Company as at 31 March 2024 and of Its net movement In funds for the year then ended. have been properly prepared In aceordance wlth Financlal ReportlrvJ Standard 102 The Flnanclal R•portlng Stsndard appllcable In the UK and Repthllc of Ireland" and In accordan the Statement of Recommended Prnciice"Aeeountlng and Rep￿Ing by Charltle8': arKI have been property prepared In acordance wlth Ihg raquiremerrt8 of1h C￿npanieS Act 2006 and Charllle8 Acl {N￿theM Ireland) 2008. Ba•1• for Opln We conducted (wr audlt In accordance wlth Intemallonal Standard8 ¢)n Audlllng (ui¢ (ISA8 (UK)) and appllcable law. Our re8pon8lbllttle8 urKler those Stsndwds we further d88crlb8d In th• ALKlltor respon8lbllltle8 for the audlt of the flnanclal stslwnerts sethbn of our raport. We are Independent of the Company In accordance wlth the ethlcal requlrements that are relevant to a￿lft of fIn￿eral 8ts1ements In UK Includlnq ihe FRC'S Ethic81 Slandard we have fulfilled our other ethlcal respon8lb1111188 in •cccYdance wlth these requlrements. We belleve Ihat the audlt evldence we have clt8lned18 gufflclent and apFxoprfate to wovlde a bas18 for our opinion. We bellevethat the audlt evIder￿0 we have thalned 18 Sufflclent and opproprlate to provlde a bag18 for our ¢Jplnlon. ConclMlon• Ralatkng to GOINJ Conc•rn In audltlng the flnanclal statsmerrt8, ￿ have concluded that the dlrector¥ use of the golng concem ba818 of accountlThJ In the preparatlon of the flnanclal Statements Is approprfate. Based on work we have performed we have not Iderrtlfled any materf81 ￿certaInl188 relotlng to eveM$ orcondltlons that indlvlduallyorcollecllvely, may Castslgnlflcant on tha comparf8 ablllty to contlnue 88 a golng c(yncern for a perlod of at least twelve months from when the fhanclel 8tatffln•its are aulhorl8ed forlg8ue. ourre8ponglbllltle8 and the re8pM81blllUe8 of the dlrethorg wlth respgctto golng concem are d88cffibed In the releve￿ 9ecfjong of this reporL Odr Inforniaii( The dlrecior8 aro mponslble for Ihe other Infonnatlon. The other Information c¢xnprl8es the Informatlon InC￿ded In the AnNal Reprt ot￿r than the flnartlal gtstements and ourAudltor8' Raptyt thrnn. Our oplnlon on the finandal Stat￿entS does not cover t￿ Olher Infomiatlon and, except to P8oe136 chrfstI￿ Irel￿d- Northem Ird8NI

the extent gtherwl8e expllcltly gtsted In our report we do not expre88 any fom of assurance conelu81 thernon. In comectlon wfth our audit of the flnanclal 91atement¢ (xjr re8wM3lblllty 18 to reed the other nformatlon and In dolng so. con8ider wheiherihe other Informatl¢)n 18 materfally Inc0￿181ent wlth 1 rinanclal 8tslernents ¢r our knowledge obtalned In the audlt or otherw18e appear8 to be M￿e￿allY ml88tated. If we identlfy such materlal incon818tencles LY apparent matarial m188tatements, we are requlred to determlne vthetherthere Is a materlal Ml88tst￿ent In thefinancl818tstemen18 (Y a matwial mlsstatement ol the other Inf¢rmatlon. If. based on the work we have performed, we conclude ihat there 18 a materlal ml98tat8ment of thls other Irrformaiion, we are required to report thai fact. We have nothlno to rep(Yt In th18 regard. Oplnlm on th• Oth•r Matt•r• Pre8orfbed by th• Conwanl•8 Act 2006 B88ed solely on ihe WO￿ undertaken In the course of tha audK we report th(: In our oplnlorn the Informallon glven In the dlrector8' Annu81 Report Is cDn81stent wllh the flnancial statsrnents." and in our oplnlory the Dlrectorl Annual Report ha8 been wepared In accordance wlth appllcable legal requlrements. We have obtalned all the Informatlon and explanatlong whlch we consldw necemary for the wrp08e8 of our audlL In ¢Jur oplnlonthe accourrtlng record8 of the Comparywere 8ufflcleirt to permttthefinanclal atatements to be readlly and pr¢)perly a￿lIted. and the finanelal ￿atem￿rts are In agreement wtth the aCc￿rrtIng rec(Yds. M•tl•rn on Whlth W• Ar• Rewlrnd lo R•port by Ex• Based on the knovAedge and understsndlng of Ihe Company and Ils envlronment obtsined In the cwrse of the audll we have Identffled materfal ml8Statsrnents In the Dlrectors, Annual Report. We have nothlrvJ 10 report In respect of the followlTrJ matters where the Companles Act 2006 and the 8rltle8 (Accounts and Report8) Regul8tlon8 (Northern Ireland) 2015 r8quire8 US to report lo you ff. In our oplnlon: adequate accounllng rec¢xds have not been kw or the financlal 8tstsments are nol In agreeThnt wlth the eKOUthlng rec￿d9 ratum8: or certaln d18clo4ures of Dlrector8' remuneratlon 8peclfled by law are not made: or we have not recelved all the Information and explanatlong we requlre f¢x ow audlt or the dlrectors were not errtlded10 prepare the financlal ststements In accordance wth the 8mall companles reglme and tske advantsge of the Small companle8' exempik>n In preparfng 1he Director8, Annual ReporL R••pon•lblllll•• of DlrKtiirn forth• FknanclalPtsl•n•Tht• A8 explalned more fully In1￿ Stalemerrt of Director Respon8lbllftleg, the Dlreclora are responslble ft¢ Ihe preparati¢M of the flnanclal statements and for belng 8atl8fled thai tw gNe a true and falr vlew. for such Intemal control as the Dlrectors d8termlne 18 nece888ry to enable thq preparatlon of flnanclal stsiements that are free from materlal ml88tatamrt whether due to fraud or error. In preparfng the financlal staiements, the Dlrector8 are re8ponslble for ag8e881ng the Compan￿5 ablllty to C¢Jttlnue as a golng concerry dlscloslng, as 8ppllcable, matter8 relatsd to golng c￿cern and uslng the golng c¢xtcem b8818 of accountlng unles8 the managemert elther Intends to Ilquldalelha Company or to cease operatlon4 or ha8 no reallstlc alternatlve but to do 80. Page137 Chrtstian ￿¢j Ire18nd- Ncthern Irdand

Audiior¥ lkn•pon•lbllftl•• forlh• Auth of tho Rnandal 81at4mffits We have been appoimed as audftor under 8ectlan 65(2) of the ￿arItIeS Act {Northem Ireland) 2008 and report In accrydanee wlth 1he Act and relevant regulatlon8 made or havlng effect thereunder. Our obJ8Ctive8 are 10 obtsln reasonoble aS￿ranCe aboLrt whether the flnanclal statements os a whole are free from material m188tatemenL whether due to fraud or error. i0188ue an Audltorfs Rwort Ihat Includes our op1n1¢￿. Re88onable a88urance Is a hlgh level of 88sur8nce, but18 not a guararrtee that an audtt condu¢ted In a¢xcdance with ISA8 (UK) wlll always detect a materlal mlgglatement when exlgts. M188tthmerrt6 can arlse frcffl fraud or wror and are consldered materlal If. Indlvldualty or In aggregats, thffy could rea80nably be expected io Infiuence the econornic declslons of user8 taken on the basls of these flnanclel ￿•bMerrtS. Irregularltles, Includlng fraud, are Instsnces of no￿0mPlIance wtth laws and regulatlong. We d88ign proeedure8 In line wlth our re¥onslbllftleg, oulllned 8bove. to detecl materfal mlsstatements In respect of Irregularttle8. Includlng fraud. The extent to whlch our procedure8 are capable of detectlng Irregularttle$ Includlng fraud18 detalled below. rt•ntts whlch th• auth wag con•ld•rnd cJpthl• ol d•i•ctkng Irr•wlarllles. Includk¥ fra￿1 Irregul8rfrtle4 Includlng fraud. are Instance8 of noTreiYnpllance with laws and regulotlons. We Idttified and a88essed the r18k8 of materlal ml3statemeM of the rma￿la1 ￿aten￿rrt5 frorn lThegularflle4 whether dueto fraud orarror. and d18CU88ed these between aUdftte￿ mpJnbers. We then de81gned and Perf￿rned audlt procedureg re8pon81ve1othose r16k8. Indudlng obtalnlffj audft avldenea 8uFFlclent and approprlate to provlde a bosls for our oplnlon. We obtslned an understsrKllng of the legal and regulatw framework8 withln Nthlch the ch•rltyqJerates. focu81ng on those 18W8 arKI regulatlcn8 that have a dlrect effect on the daterminatlon of materlal 8mouM8 and dlsc108ures In the flnanclal statemeM8. We as8e8sed the requlred compllance wlth these laws and regulatlon8 as part of ow audlt procedure8 on the related fFnanclal staiement ttem8. In addftI￿, we con8Klered provi81ons of other laws and regulatlons that do not have a dlrect effect on the flnanclal statememg but eompllance wlth whlch mlght be fvndamenlal to the chafftl8 abilityto operate orto avold a matwlal penalty. We a180 con81dwed the opportunltles Incentlves that mayex18t wlthln the tharlty for fraud. AudltlrrfJ 8tsndard8 limlt the requlred audlt procedure8 to Identify noTrccxnpliance wlth the8e law8 and regulallons to enqulry of fv dlrecknr8 arKI other managemem and Inspectlon of regulatory and legal corre3pondence, If any. We Idenlrfied the greatest rlsk of materlal Impact on th8 financl818tatements from Irreoulartlles. Indudlng fr￿d, to bewithln thellming and completeness of Income arKI t￿ overrfde of contro18 by management. Our audlt procedure8 to re8pond lo these rlsks Included er￿Ul￿eS of manaoematt and the Income. Hnance. Rlsk and Audlt Commlttee about thelr own Idenllflcatlon and asse88ment of the rlsks of Irregularftie4 testlng of a sample of transactions agaln8t the terms of any agreernerrts and the requlrement of the Charftle8 SORP (FRS102). Sample t88tlng on 1he pO￿kng of jO￿nal8, revlewlng accountlng estimates for bta8e8 arKI readlng mlnutes of meetlng8 of Ihose eharged vhth govemance. Owing to the Inherent Ilmftatlon9 of an audlt, tlKgre Is an unavoldable rf8kthol we may not have detected Same materfal ml8StatwneMs In the financial 8tatanent4 even though we have property planned and performed ¢)ur audlt in accudance wfth audhltvj st8ndard8. In addldon. a8 wlth any aud1( there remalned a hlghar ria( of n￿deleCI1on of Irregularftles, ag these may involve colluslon. forgery. Interrtlonal omlsslong, mlsrepre8entation6. or the overrlde of Intsmal contro18. We are reSp￿sIble for prevenllrvJ nortrcompllance and cannot ba expectsd to detect noTrcornpllanea with all law8 and rngulatlon8. A further de8crlptlon of our resp￿SIbIlItIeS for Ihe audlt of tho flnanclal 8Mem8nts Is loca1ed on the Financlal Reportlno c(￿nCIl,$ web8fte at . Th18 de8cri forrns part of ow Audltorfs Report. Page138 Chri*i8n Aid Ireland- Nothem Irdand

Th• Pu￿00• of (Xr A￿lIt Work to Wlxxn W• O¥M Ow Rq•pon•lbllllkn• Thls report la made golely to the member4 as a body. In accordance wlth Chapter 3 of Part 16 of the Companles Act 2006 and Part 4 of the Charltles (Accounts and Rworts) Regulatlcn8 (Northem Ireland> 2015. Our a￿￿tt worf( ha8 been urKlertaken 80 that w? mlght state to the COMpan￿S mertier8 th090 matter8 we are requlred to state to them In an auditorfg report and for no other purpose. To the fulleat extent pennltted by law. we do not accept or 888ume responslblllty to any￿ne other than 1he Company and the Company'8 meThber8 88 a body. for our audlt worK thls reporL or for the opinlon8 we have formed. SIBnad by: RoB•arnKq O'Hanlon (itstsrtary Audltor) for and on behalF of: Crow• Chartwed Accountants and Statuw AudFt Flrm 40 Me8pII Road Dublin 4 D04 tr2N4 Dat•: Page I ￿ Chrfsti8n Irdwd- NJthern Irelarnl

Statement of Financial Activities Onc0r￿alIng the Income and Expendftura Account) For the year ended 31 Marth 2024 2024 202.1 Unreslrfcied Re"tricted FLinrf• Funds £'o Note8 Tolal Funds rooo Tolal Fiind.- rooo Donat10￿ and leogd Donatlon8 1.748 363 Z470 192 363 Other Tradlno AclMtle8 Inve*m•ii8 14 14 TOTAL 7,630 2,153 2,697 Exp￿thr•0 Ralslng Funds Charftsble Acllvlll88 Dov•lownent Humanttarten CBrrpalgnln& Advtyxcy and | rthjclftirn TOTAL 476 476 740 276 270 449 11,4701 l.I'iRI 1,92.81 1? 3391 Net In￿rn 160 65 358 Other o•ln8 Net movemert In ILinds 359 F￿dI IxoLpglrt fowrd TO121 funds carried forward 14n5 14115 1.420 1.580 879 944 go 1.940 2.299 2,524 All Incomlng and outyolng re8ourc•8 arl8e from cominulng opemiong. There are no recogn18ed galn8 or1088es, or mov•n•ts In furKls other than th08e d18c108ed above. Page140 ChrfSt1￿ Ad lthd. Ncthm IrelarKI

Balance Sheet For1he year ended 31 Marth 2024 N4X•s 31 March 2024 21 M&reh 2Q29 Intsnglble Flxed A88ets Ten￿ble Ftsed 11 13 12 Cagh at bth and In hand 10 1,376 1,659 2,587 2,649 UfMIIi Cr•dtkns falllng ¢kn wlllkn one ye 171. (363) 2,515 2,112,1 Th• fund• rfth• ¢lkirfty: Re81rlcled Ir￿orne fund8 14 944 Unre8trl(led fu 1,5￿• 1,420 Totsl Aliariri Iiind,= 2,524 2,?99 The flnen¢xl ￿eternInts were approved authorfaed for188ue by the Board of DIre￿or8 on 4 Juty 2tr24 and 8igned on Its behalf by: Dr Uz Mr Hal P￿￿141 ChrfsU8n Irdand- Ire￿ThJ

Statement of Cash Flows Forth year ended 31 March 2024 Notes 31 Mareh 2024 rooo {472) 31 M2reh 2023 Calh flow8 from oper￿n9 I￿￿lle• io N ouh u•d In opw•llng •(#M C•8h flowa from Invegllng actlvltle8 DlvFdend ktterest 8nd r8rts fram Purcha88 of as88ts UnreaU8ed gakn81o03￿} frnm currqn tran8lallon (14) {7? 15) .(21)_ Lhangp ill ca.li aiid Lash c'quiv&lililV in tnts I'p.porlinrJ p¢..I'iod (436 16 C&h •nd emh •rylvd•iIts￿ b•gknhwofd 1400 L3sII 31id lil"h e4u1v￿11L,'11ts JI Ilic eiid oi il)e rLpDfiiiig poriod 10 1,8912 2,384 Page142 ChrsU8n Irel¥KI- Northem Irnd

Nots8 to the Flnanclal Statunents For the year ended 31 March 2024 l. G•neral Infom1￿kn Chrfsllan Ald Ireland18 an over8eas developm•rt ald agencrf worklng to overcome wvffty In some of the world's poor88t communlues. The compary18 8 company Ilmfted by guarantee not having a share pllal and ha8 Its rag18tered offlce at Unden Houge. Be￿h111 ParK Belfas( BT8 7QN. Chri8tlan Ald Ireland Is a publlc benefft enllty a8 deflned by FRS 102. I Statttn•nt of Coryllance The emw8 finandal ￿￿teMent4 heve been prepared on the golng concem ba818 In accordance wlth the Statemart of Recommended Pracllce appllcable to charltle8 preparing ihelr accourrt8 In accordance wfth the Flnanclal Reportlng Standard applicable In the UK and Republic of Ireland (FRS 102) ond Charltles SORP (FRS 102) and the Compan1•8 Act 2(XJ6 (UKA￿). AceLwniing Polld•• The slgnlflcant accountlno pollcle8 used In the preparatlon of th8 flnandal 8t•tements are out below. These pollcie8 have been eonslgtently applled 10 all flnanclal yrs pre8ented. ￿lesS otherwlse statsd. The flnanclal staternents are prepared In accordance wllh Flnanclal Reportlng siandard FRS 101 The Flnanclal Reportlng Standard awjllcable In the UK and Republlo of Ireland and the Comp8nle8 Act 2006 (UK Act) and In accordance with Charltles SORP Aceowrtlng and R￿onIng by Charttle9193ued by the Charflle8 Commlssloner In the UK (•ffectlve l January 2019). The dlrector8 have wepared budgthg and ca8h fl(hYs for a perlod of at lea8t twelve rnorrths from the d(e of approv81 of the financlal statffnents whlch dem(mstrate that there19 no ma1erfal uncfftalnty rngardlng the compan￿$ abllity to meet fts Ilabllltle8 a8 they fall du< and to contlnue a8 8 golng can￿rn. On thls b8918, the dlrector8 conslder It approprlats to prepare the flnanclal 8tatsment8 on a polng concem baslg. Accordlngly, Ihese flnanclal 8tstements do not Include any 8dJustrnents to the carrylng amounts and clas8fflc8tlon of a88ets and Ilabllttleg that may arfse If the company wag una>le to continue a8 a golng CO￿ern. The Dlrectors h8ve reviewed Chrfstlan Ald Ireland'8 flnanclal posltlon and con8equenlly belleve there are sufflclent re8c￿ree8 to manage ary operatlonal or flnanclal rl8ks. The Board therefore conslder8 there 18 a reasonable expectatlon that Chrlsiian Ald IrelarKI ha8 adequate resources to ￿ntInue in operatlon81 exlstsnce of the fore8eeable future and are unavmre of any materfal uncertalntle9 ralatsd to evems or conditlons that may cagt 81gnm¢ant doubt upon the COMP￿￿8 ablllty to coniinue as golng concexn. The weparation of these financlal *8tements requlres dlrectors to make Judgemerrt& estlmate8 and assumptbns that affect the appllcatlon of policies and reported amowts of assets and Ilabllltle4 incorne and expense8. Judgernents and e8tlmates we contlnually evaluated and are ba8ed on hlstorlcal experfffice8 and other factor& includlng expectatlon8 of I￿Ure evems 1hai ere believed to be reagonable under the ¢1￿M9￿ce& The compary make8 e8timate8 and a98umption8 concemlng the fU￿re. The re8ultlnq •c￿lntIng estlmates wlll. by deflnltlon. seldom equal the relatqd acEual re8uIts. The estlmates and 888umpiion8 PaJe143 ChrTsUan Irdsnd- Ire18nd

that have a 81gnlfl¢am rfsk of eauging a materfal adjustment to the cwrylng amounts of a88ets Ilabllltlea wlthln the next flnanclal year Bre d18CU88ed below: Cost 8llocatlon Cost8 not atlrlbutsble to a 81ngle xtlvlty are allocated or apportloned to actlvftleg on a b8818 con818tent wfth Id￿lfied cost drlver8 forthat cosl category. Co8t dfver8 Uti116ed Include head count and judgernent Is exerc18ed In applylnq cost drfvers to C08t catsgoriea. Carrylnp Value of Debtors The company makes an 83tlmats of the carrylng value of all debtor4 includlng Glft Ald recelvable. The company use8 88tlmat88 ba8ed on hI￿Orfe81 expar1￿Ce In detemilnlng 1he canying value of debtor& Income Included In the flnanclal ststernerrt8 repres￿1$ Income from the publlc (auch as donatlms and legacie8. churthldenomlnatlonal Income) and in8tltutlonal donor8, charty ghop and dapojlt Income recefvable durlng the year. Income Irom govemmait grants. In8tltutlonal do￿8 COrpc￿ate tru8t6 and foundatlons that are 8ubJect to speciflc restrlotlons or reportiffj requirernerrt8 are recognlged In th18 Statemffit of Flnanclal Activitle8 when Ihe ￿ganIsatIOn becomes qirtitled to the funds, the Income cen be me88ured reliably. and tt Is probable that the f￿dS wlll be recelved. Gram8 from govwnment and Ol￿r ctrfunders typlcally Include the follo￿ng condltlon$:. Performence bas&J condltion9 - the chartty18 contractually entPtled to fundlng onlyto the ex￿tthat ihe core objectlves of the gr81rt agreeM￿t we achlpAed. Whffe the ch8rlly18 meetlng the objective8 of a grarrt agreement it recogni8es the relaied expendlture, to the extent that It Is relmburgable bythe donor. as Income. Tlme based conditions - the charlty Is corrtr8thually entttl•d to f￿dIng on the condttFon that itls ut1118ed In a partlcular perlod. In these cases the charfty recogni8es Ihe Income to ihe extent uli118ed wlthln ihe perfod 8peclfled In the agreemenL In the absence of 9uch c￿dItIon4 assumlw that re￿IptI8 probable and that the amount can be reliably measured, grant kncome 18 recognlsed once the tharlty18 noiifled of eMltlemenL Where Income ha8 bean recelved kn advance It ig deferred untll 1he condPtlong ara met. Where Income has not yet been recelved. but all crfterla for recognltFon have been satlsfled. the Income Is accmd a8 a debt¢x In the balance Sheet. Income from donati¢)n818 remgnlged when the d￿atrOn6 are recelved. The relaied tax refunds eae rewinl8ed when all leg181•tlve requlrmnts have been met and the amount8 can be measured with reasonable certalnty. Legacy Incom• Is Included where thtre18 8uffiGlerrt evldence of enthkmwrt, receipt Is probable and where the amount18 measurable. No value 18 Included a legacy18 subJ8Ct to e Ilfe Intsrest held by another party. Other tradlng a￿V￿re5 Include Mall Income from the gale of good8 1hrough the shop In Garvagh. Don￿ed goods are not recogn18ed on recelpt. The value to the chartty of the donated goods 80kl18 rec<)gnl8ed as Income when the good8 are Sold. The proceeds of sale are categorl8ed as Incorne from other tradlng actlvltle8" In the Sta1ement of Flnanclal Actlvltle9. Gfft8 In klnd for uge by the charlty are kncluded In accounts at thelr apwoxlmate markei value al the dote of recelpt. Gffts In klnd for dlstrlbutlon are Included in the accounts at Ihelr approxlmate mathet value at the date of dI￿rIbUtiOn. PBge144 Chr5ti8n Ajd Irel8nQ- Ntrthern Irel8rn1

LA8llan Ald Ireland dt8tlngulsh re8trlcied Income from uiYe8trkted inaorne. ReBtrfcted Income rekn to fund8 glven subject to ¢ondltlon8 Imposed (by the donor or Implled bytha noture of the appeao a8 lo how ft18 to be apent The charlty mainlaln8 1hm tyea of funds as follows: represent fund9 whern the grants and domions recelved are rnque8tsd by the donor to be 8pent a speclfic wrp08& Income and expenditure on the8e funds are Shown geparatsly wfthln the Statemort of Flnanclal ActlvlUe8. QthgLuo￿￿ repre88rrt Income that l? expendable at the di%retlon ofihe dI￿or8 In the furthffance of the ¢bJectlves of the thwlty. but aB at the end of year had not been 8pecifically allocatsd. lADa￿re a portlon ol the unrestrithed fund8 where the dir•ctm hive Set aside monles from unrestrtcted fundlng for specmc purpose& These knclude an owratlonel rn80r and moni88 allocated for expendfture In Ihe followlng years. All expendlturels accounted f¢x on an ac(Yuals ba818 andls da88ffied under headlng8 that aggregate all c08ts related 10 the category. The C￿¥ of eath staff Includlng a relevant prop<Ytion of 8UPPOrt C08ts allocated on a usage ba819, era allocated acr088 the headlngs of costs of generatlng fund& charftable 8cllvft1￿ and govemance coats bagad on the proportlon of tlme sP￿t on eath of these areas of work C09ts of ral8ing fund8 comprfse the costs of adverti8lr¥. produclng wbllcatlcffl8 ond prlntlng r￿d malllnq fundra181rwJ materfaL the Staff coats In the9e area8 an approprlate alhxatlon of 8UPPOrt costs. Co8t8 of chorltsble QthMtle8 Indud8 dlrect expendFiure In￿rred through grants to partner8 end operat1￿81 actlvftie8. Grants to partnw8 are recogn18ed a8 •xpendlture at the tlme of payThent glnca UMII then there18 no legal or constructlve obllgatlon to make the granL Expendlbjre 18 tr￿ed a8 belng made from restrlcted funds to the ext•tt at It meets the crft•rfa specified by t￿ dOr￿r or the tsnng under whlch 11 wa8 ralsed. All other expendfture 19 tr88tsd unrestrfet￿. Chrlsllan Akl Ireland operats8 a defmed contrl)utlon schLYne for employees. Annual paymerrt8 to 1 stheme ere charged to Ihe Staiwnent of Flnanclel Actlvitles In the yearto whlch tly relate. Rentals In respect of opwatlrrfJ lea8e8 ve charged lo the Staiement of Financlal Actlvltle8 in the perlod to whlch the c08ts are Incurred. T•xand V•t As a reglstered Chartty, Chr18tlan Ald Ireland Is exempt fr￿n lax on Incom• galn8 falllng wlthln 88Ction 505 01 the Inccffle Corporatlan Tues Ac(1988 and Secllon 256 of the Tax of Charft•ble Gain8 Act, 1992. In common wlth many othar eharhle8. Chrfsllan Ald I￿lar￿19 unable to ￿0Ver rn08t of VATthJt IB In￿Thed on PLrcha8e8 of good8 and $8rvlce8 In the UK. The amoum of VAT1h81 carnot be recovered 18 InC￿ded wlthln the approprlate underlylng cosL P¥Je145 Chrfstn N4d I￿land- N￿ern Irdand

The companls functlonal and pre8entsuonal eurrpthw18 Sterllng. Forelgn currency balance8 have been translated at the exthange rate rullThJ at the balance sheet date. Incorne and expendlture 1ran9action8 have been translated at the prevalllrKJ rate at the tlme of the trang8Ctlon. Any galn ¢x loss arfslng from change In exchange Me8 subsequent 10 dats of a transactlon Is Included In the Statement of Flnanclal Actlvllle8. The IM8nglbl8 fixed a88ets costlng over £4000 are capltsllsed ai Cost. Intsrylble t￿ed assets Include 80ftware cosL They arn amortlsed over 3 year8. thelr estlmatsd useful Ilves, after deVel￿meth and Instsllatlon work has been completed. Tanglble fixed 888ets COSllng over £5 000 are capitjllsed at cost. Tanglble 888e18 ar• Stated at cogt less accumulated depreclatlon. Depreciaiion18 calculatsd to wffte off1he cost of tarYJlble 88gel8 over their estlmatsd useful Ilve8 le88 an estimated re8ldual value. where approprlale. by equal amual In8talment8. The e8tlmated useful Ilva8 of tangible asset8 by reference to whlch depreclatlon had been calculated are 88 follows: Leasehold Improvemffjts Vehlcle8 Computers 5 year8 5 years 4 year8 Ca8h Is representsd by ca8h In hand and depoglts vAth flnanclal In8tttutlon8 repay8bl• without penalty on notlce of not more than 24 h(KJf8. Cash equfvalents are hlghly liquld Investrnents that maturn in no more than three month8 from the d8te of acqu18itlon and that are readlly convertlble to known amounts of cash wth In8lgnlfkant rlsk of change In value. The cornpany onty errters Into be81¢ flnanci41 Instfument tran8acllon8 that reBU￿ In the recognlllon of flnanclal 888ets and Ilabllltles Ilke trade and other accounts recelvable and payable. Baslc flnanclal In8truments are recorded at transactlon prfce. Short term debtors are measured a11ran88CtI(m prlce. less any Imp8knienL Trade Credftors are obllgatlon8 to pay for goods or servlce8 that have been acqulred In the ￿Inary course of buslne8s from 8upplier& Trade creditors are classlfled 88 due wlthln one year If payment Is (lue wrthln one yTar or less. Short twm cxedltor8 we measured at the trangactlon wlce. A Ilablllty 18 recognl8ed 10 the extem of any unu8ed hollday pay qntitlemert whlch 18 accrued at the Balance Sheet dats and wrfed forward to future perlods. Is me8gw8d 8t1he undi8countsd 8alary cost of the future hollday entltlement f￿d accrued at 1he Balance Sheet dats. P8ge146 christi￿ I￿r￿l- NW(hem Ire18r

Donallon• -trficted 21103124 rooo Restricted 11103124 000 Total Total 21103124 31103123 ¢000 Annual App•ol& Chr18tlan Ald Week Regular Glfts Churth Partner8hlp8 G￿ffaI Donatlon8 Denomlnatlon81 ￿)Pea13 367 397 87 329 45 405 29 218 358 341 760 H￿n￿lIa￿an Appq•l8: Hunger Appeal Afghanl8tsn )peal 2023 Ukraine Cr1818 Appeal 2023 Ea8t Afrlca Huroer Cr1818 Appwl Turkey & Syrfa Earthquake Appeal Llbya Flood8 Appeal Mlddle East Cr1818 Appeal 2023 11 74 74 210 216 95 TolÈl Doiiitions 1,225 523 7,748 2,470 Total donaik>n8 of tl.748k (2022123: £1470k) Include t170k of tsx r￿0Verable through glft ald (2022123: £124k). & Tatal Expffithr• Graiits to partner orqJnleations £'ooo £'ooo 338 Otlior direct Costs roao 115 Allocatioii of SLlPPOrt costs Total T¢)tal Ral•lThJ Fun rooo £'ooo 476 roDO 543 Ch•rftabl• Actlvlt• Devejopmeffl Humanltsrfan Cwnpalgnlng, Advocacy and Educatlon Total Charitable Attivities 593 276 104 25 T27 746 323 104 510 8b9 427 12fJ 27 1,452 1,7CIiJ Total ResourCe..£ Expended B69 765 244 50 1,928 2,339 P&¥147 C*rslian Aid I￿land- Northern Irdand

Chrll•bl• •xp•ndl￿r• an•ty•od by Yeglon: 31103124 £'ooo 31103123 £'ooo Afrlca Laiin Amerlca arKI the C8rlbb•an A8la and the Mlddle Ea8t Eur(4)e IrelarKI and the UK Total Charilable Expenditure 34 286 118 1 63 221 117 1.335 1,796 1,452 Qrnnt eXp￿dI1￿9 mdy4•d ty r•glon: 31103124 £'ooo 123 34 286 118 308 869 3 1 J03123 £'ooo Afrlca iatln Amerlca and the Cartbbean Asla and the Mlddle E88t Europe lieland and ihe UK Total grants to partrter organisations 221 117 705 1,166 All grrart8 ere to oryanl8atlon8 not I￿1¥￿uals. The full118t of grants to organTsatlon818 avallable on r web811e. Colts of g•nwaUng fund8 C(￿prISes fundral8lng costs Includlr¥J the CXts of advert181nw Pr￿lUcIng pUbnc￿loft8 and prlntlng and malllNJ fundralslng materfal. the 8taff costs In these areas (based on Ilme and relatsd costs of 8UPWt seThlce8. ChafftdAe exp￿￿￿1• Indude8 expondlbjre Incurred through orants to partners and operatlonal aclivltle& Grants to parther8 are reeogni8ed 88 expendltsre at the Ilme of paymrt sI￿e untll th thffe18 no11g•1 or con8tNctlve obllgatlon to make the grant. AIIo¢knn of aupport eo•ts: Basis of Allocotion 31103124 31103123 £'ooo 13 £"ooo Human re8our¢e8 Informat1(￿ resources 'pDoriei Rglallon8 Haadcount Headcoivit I IEadcounl so 50 Goveman￿ C08t8 amoirrtinq to f28k In￿￿red In the year to 31 March 2024 have been rMlloc•ted across other catsg(xleg of expend1￿re 48 requlred ￿der Chorttleg SOKO FRS1 OZ 311D3124 311Q13123 rDOO ro Board expenses Professlonal cogts Govemance siaff cogls 13 14 28 14 14 29 P&Je148 Chrfsttan AKI Irdand- Whern Ire18nd

1. 81Aff Co•t• and Empllrrn B•nollt• Staff Cosis an d Employep Flonef its 31103124 £'ooo lrtematlonal 31103124 31103124 3110312" £'ooo £'ooo £'ooo N Ireland and UK Sal8rfe8 NaUcK)al In8wan(% C(xrtrftrArtkn8 Pen8!t)n conlributions 61 28 736 764 712 Staff Numbers 31103124 31103123 raimb•r Numbqr Avwag• •taff Nmb•rn' Head¢ount (N Ireland and UK) le8dLaLint Icounl Pr iamme)" 19 20 24 20 FfE (Full Tlme Equivolentl .IN Ireland and UK) FfE (Full Time Equlvalent) (Counlry Proqfamrv.e)• 16 17 17 The Staff belng referred to are employ•d by Chrf811an Ald Ireland and are therefora not Included wlth the thrl8tian Ald Ireland payroll. staff by Activity 31103124 Number 31103123 lumbar GeneYatiThJ Fund8 Charlt8ble acliyillp. Tnf4I1.vaf FTF io The nurnber of erroloyee8 whose c08t8 for the year fell wlthln the followkng band818: Bands 31103124 31103,'23 Numb•r Number 20 £Ok- £60k £60k470k Total 24 Staff eo8ts Indude 8alarle8 and benefftg In klnd. Chrf811an Ald Ireland ha8 a Pay and Beneftt8 pollw that ha8 been agreed by It8 Board. The pollcy commlt8 thr18t1￿ Ald Irdand to falr. equttable, transparent and con318terrt reward arr8rKJ8￿ntr whl¢h attra¢ motlvate and Maln staff. It8 guldlng prlnclple8 applyio all people wherevff they arn located and provlde for our reward offerfng to be ¢ompetttlve In the markeiplace from whl¢h we draw our ataff and recogn18e falr reward for falr efft)rL Contributlon8 of between 3% and 10% are made by the compary to the defined contrlbution p￿81￿ scherne In relatlon to employee& dependlng cffl 1he* employee corrtrlbutlons. The total 8alary of the Chlef Exeartlve Offlcer. Mr8 Rosamond BennetL18 £79,014 per annum. S also recelveg 8 9% c{￿1￿1￿jtlonlo a defined contrlbullon pen8ion schem4 and the u8e of 8 Car for ChrIstl￿ Ald Ireland bu3ine88. This falls wllhln the £Ok46tyA band as the cost10 8hared 50.50 bethen the Rewbllc of Ireland and Nort￿rn Ireland cownles respecuvely. P8ge149 Christsn Ald Ireknd- North￿ I￿1￿rKI

K•y m•nag•ment r•n￿¢T￿lion Key management p•r80nnel Include senlor management and recefved r•MuneratIc￿ of £276k (2022123: £256k) in the year. Of th18 amoum £145k wa8 rechorged to the PApubllc of Irel8rKI company. 7. Dlr•¢tor•' •xp• No anolument8 are pald to Dlrectors. Dlrectors are relrnbur80d for11xk Incldental exp￿Se8 In attendlng board exeeArtlve and other meetlngs. Addl11¢￿ally, DIrect￿3 rnay occa8loMlly vlslt CFrlstlan Ald partner8 and FYogramme8 over88a8 wlth cost8 of Such lrfps being by the charlty. 8. P•Mlon Cort The total pen81on cost for the tharlty wa8 £V2k (2022123: £48k). There were £10k out81andlng conlrlbutlon8 81 the balance sheet date (202V23: £10k). 9. Nat Incom• Net Income Is Stated after1he followlng charges: 37103124 31103123 £'ooo rooo Audllwrf r•Thun•ratlan Audlt fee Op•rknJ rnntah: Bulldlng8 Equlpment 13 29 Oeprecialion 10. R￿u￿111allOn of n•t kncam• to Ii•t ca•h flow from opvaiing actmu Rotontiliatioli of net inconie to net ca'.sli flow f ron1 operaling activities 31103124 t￿00 225 31103123 rooo Not Income forthe perlod (89 por &<emart of Flnanclal Acuvltles) AdJUStm•nts for Depreelatlon Dlvldends. interest and rerrts frorn Inve￿Me￿a Increase) l Decrea8e In debtor8 Ir¢r￿se l (Decrease) In ¢redltors 14 L424) . (291) (21) Trltit I rap h u".ed I l fjonor,)Ip(l iii npor,Iliiiq <1C.liv itio 472 Analysis ofr. Casli r1nrf c,Icli pquiv.Iloi)t 01104123 Change In Year rDIXI £ODO 1,659 (2831 725 31103124 tooo 1376 Cash In bank and in h￿d Notlee deposlts (le88 than 3 morrth8) Net Funds 2,384 (486) 1,898 Page l AKI Ird8nd- Ncrfthem I￿￿8r

1. Flxad A••*8 Intangible Fixed Asset• Coniputér Software in development £'ooo Total 31103124 rooo co￿. Open1r￿ balance at 1 &)rll 2023 Addltlons DI8Dosals Closln balance at 31 MoT¢h 2024 Openlng balance at 1 Aprfl 2tr23 D¥)reclatlon In year Disposals Closing balanco at 31 March 2024 (5) (5) 151 (51 Net Book Value at 31 March 2024 Net Book Value at 31 March 2023 Taiigible Fixod Aooet: Lea&el)old Improyenignls C0171PUtei-. Total 31103124 Co•E Openiro balance at l Aprll 2023 Additinng Closing balance al 31 March 2024 Depr•clatlon: Openlng balance at l Aprfl 2023 De recialion In ear Closing balance at 31 March 2024 26 15 41 26 41 (26) p) {4) (28) (4) Net Book Value at 31 March 2024 Net Book Value at 31 March 2023 13 13

2. Deblorn AnipLllltTr f.illing (Iuo kllilh Ili ono yecir 311031Z4 £'ooo 31ID3123 £'ooo 205 Other debtor8 and prg)aymeni8 Related coMp￿Y - Chr18tlan Ald UK (Note 20) 689 265 Page151 Chrfstsn Aid Ird8nd- Ntythern Irelgnd

3. Crndllo rimr1iin?￿ f ill Ing dLI P. Within oiie yeav 31103124 £"ooo 31103123 £'ooo 294 Related company - Chrfsllan Ald UK Olher ¢xedltor8 Payroll Taxe8 Note 201 32 72 363 Openlng Ineomlng balance reSOu￿e8 £'ooo (hrt9olng expondllu £'ooo Traiislers Closing balance £'OaO I Ukralne Cr1818 *)pe812023 East Afrlca Hunger Cr1818 Appeal Turkey & Syrla Ewtlv4uake Appeal Llbya Floods Appeal Mlddle E88t Cr1818 Appeal 2023 74 (74) , 13) (44) , .(60) 60 95 Total Appea5 Funds: Other Re•tnct•d Funth: Den(xnknrf(lonal Ott￿r earmarked Income 27 1276 247 (182) To121 Otft or Restricted Fuiids: 879 247 1182) 944 Tolal Règlricted Funds 879 523 (458) 944

4. lknr•1Irkt￿ FuThl• oponing b81aiice Incoiiiing Expgndituro TrLIFisfers resourcos Other Clooing gainsj balance (Ioo+f s) rooo £'ooo È'ooo 27 £'ooo OFeratlonal re8eNe Flxed A88ets Other desi naied funds Total designated funds 607 13 (4) 137 164 937 1,580 1.420 {4) oiher unrestrfcted funds 1￿30 (1A66) (164) I'ot,Il iinrostricivd I￿11d. 1,420 1,630 11.471J) 7,580 At 31 March 21r24, £937k was set ailde 88 olher deslgnaied fund8, £129k f(x vohjntary Incorne oenffatlon Inv881mrt £117k tr budgeted deficll and £691 k for project furKllng. Page | 52 chrf$ti￿ lid I￿￿8n￿- Ntrthern IrelarLI

5. AMly•l• al N•1 A•••ts Fund balances as at 31 March 2024 are representpd by". Unrestricted Unr￿￿eted Restricled Funds Deslgnated Funds Othef Funds £'ooo £100 £'ooo Total £'ooo Flxed assets Deposlts and cash ￿ bank and In hand Other ￿rrent a88ets Current Ilabllltle8 937 17 689 (72) 944 1,898 Tolal net assots 937 643 g44 2,524

6. Lea•lng The company ha8 the followlng lea8e commiiment8: 31103124 31103123 rooo Bulldlng leage8 Bulldlng lea8e8 Car le88e Car leaga Operating lea8e8 on &JulpmeM Operaiing lea8es on wulpmerrt Wrthln l year 1- 5year8 Wlthln l year 1-5year8 Wlthln 1 y.ear 21 59 33 There have been no 81gnmc&rt capftal comrnttments coMra￿ed for by the company or authorf8ed by the dlrector8 trArt not yet contracted for 88 at 31 March 2024.

7. L•gal Stthi By Artlde 40 of Companles (Nl) Order 1981 the CoMp￿y18 exempt from Includlng the word Ilmtted. In its narne. The compwry Is Ilmlted by guarantee and h88 no 8hore capltsl. Paoel $3 Chri*ian I￿1￿￿- Ncrthem Irdend

8. R•lat•d Party TM•a(%loM Chrlstlan Ald Ireland operateg on an 811-lre1￿d b8818 and two comp￿1•$ have been reglBtered under the name Chrfstlon Ald Irelan4 c￿e In Northem Ireland and one In the Republlc of Ireland. Ten of the Board mwnbers slt on the Board of both companle8 and board memberg ￿ unlque to each of the cixnpanle8. Chrlstlan Ald Ireland18 part of the wlder Chrlsiian Ald famlly ￿dIs a related party of Chrlgtlan Ald (a comp8ny regl8ter•d In the UK company no. 517525. charlty no. 1105851). Chrf8tlan Ald Ireland shares the Intematlonal Department of Chrf8tlan Ald arKI recelve3 8¢wne 8ervlce8, Ind￿lIng Humon Resowce8, Infomiatlon Technolow and Supporter Relatlon8 8UPPryt. Chrf811an Akl Ireland recqlve a share of the woflts of Chrfsiian Ald Tradlng Llmfted. The compwry ha8 t￿ followlng related party tran8actlon8 wlth: ChrI8t1￿ Ald (regl8tered in the UK as Company no. 5171521 Charlty no. 1105851) Chr18tlan Ald Ireland {Republl¢ of Ireland Company no. 426928) Chrf8tlan Ald Tradlng Umlled (reglstered In the UK Coffoary r￿. 01 CM11742}: CAUK £'ooo B•l•nc• (IntoTrcompany.-Credltor - Nots 13 1 Debtor- Note 12) f (294) TraMa¢U¢M6 dwkng the y￿r Ir￿orne r￿tt Expendtture Payment Expcndilure Llosinq BJl.Iiieo I Info. r-r.nnip,111y iJphTrJr - fqole I 'P I I'rndilDT - Nolp .1 i I CAI £'ooo 455 788 (441 Income represents Deed of glft pald to the relevant cOMp￿y. Income from rachargag of 98larle8; tr8n9fer of knve81ment fund or fundlrvJ recelved to settle Inter￿MpanY balances. Grant exp￿dIlure to CA UK repre8ents restricted orart to overseag pertnern. other expendlture Include8 relmburs8m•tt of expen8e8 or 88larfe8 on behalf of the relatad conyany. payinerrt of deed of olf¢ transfer of fundlNJ to related eompany or the tr8n8fer of In￿rne pravlauaty recelved Into the Incorrect company.

9. Ullknai• Conlrollng Pvty Th• membern of Chrl8tlan Ald Ireland are con8ldued to be 1he ultlmate controlllng party. Page | ￿ ChrfStI￿ Ald I￿knd- Northem Irdend