AMARA Aid Limited.
Com
an
limited b
uarantee
Trustees, Report and Unaudited Financial Statements
Year Ended 30 November 2022
Company Number.. N141924
Charity Registration Number: NIC102416

AMARA Aid Limited.
Company limited by guarantee
Contents
Trustees and other informalion
Report of the Trustees
Income and Expenditure Account
Balance Sheet
Notes to the Financial Statements
Independenl Examiner's Report
10

AMARA Aid Limited.
Company limited by guarantee
Trustees and other inforniation
Trustees
Mrs Iris Stewart (Chairperson)
Mr Robert Logan (Vice-chairperson)
Mr William Stewart (Secretary)
Dr Richard Kennedy (Treasurer)
Mr Samuel Kirk
Mr S Paul Stewart
Mrs Ester Stewart (appointed Jan 2022)
Mr Thomas Weatherup (resigned Mar 2023)
istered Office
AMARA Aid Limited
6 Doagh Road
Ballyclare
BT39 9BG
Bankers
Danske Bank
18 The Square
Ballyclare
BT39 9BB
Accountants
Hopper & Co
Chartered Accountants
6 Doagh Road
Ballyclare
BT39 9BG
Page I

AMARA Aid Limited.
Company limited by guarantee
Re
ort of the Trustees, for Year Ended 30 November 2022
The Trustees present their Report together with unaudited accounts for year ended 30
November 2022.
Reference and Administrative Details
AMARA Aid Limited
6 Doagh Road
Ballyclare
BT39 9BG
Registered Charity in Northern Ireland (NIC 102416)
Chari
Trusteesmirectors
The Charity Trustees who served during the year or who were trustees at the date of this
report were
Mrs Iris Stewart (Chairperson)
Mr Robert Logan (Vice-chairperson)
Mr William Stewart (Secretary)
Dr Richard Kennedy (Treasurer)
Mr Samuel Kirk
Mr S Paul Stewart
Mrs Ester Stewart (appointed Jan 2022)
Mr Thomas Weatherup (resigned Mar 2023)
Status
The Charity has been accepted as a charity by the Charities Commission for Northern Ireland
on the 26 August 2015 (NIC102416) and as such no provision for taxation h&s been made.
The Trustees of the Charity are also Directors of the Limited Company for the purposes of the
Companies Act 2006.
Aims and ob'ectives.
The principal aim and objective of AMARA Aid Limited is the relief of povety, the
advancement of education through medical and agricultural projects and the advancement of
religion initially in Tanzania and in such other places as the Trustees may decide.
The charities beneficiaries include people in East Africa inclusive of subsistence farniing
communities, orphans, disadvantaged people and people with medical needs. Amara aid is
entlrely voluntary in nature and is not aware of any private benefits flowing from any defined
purpose.
Public BenefiL
The public benefits derived from the principal aims and objectives can be shown as follows:
Page 2

AMARA Aid Limited.
Company limited by guarantee
Trustees report Continued...
(l) the relief of poverty. The direct benefits which flow from this purpose include a
number of humanitarian projects designed to improve living standards for
communities suffering poverty in Tanzania and East Africa. These benefits can be
demonstrated through agricultural development projects which have sought to foster
and improve sustainable food production. The supply of agricultural training,
materials and livestock have enabled marginal subsistence farniers to attain better
yields helping to secure food production and generate additional income to relieve
poverty. The benefits can also be demonstrated for vulnerable young people and
orphans through the support of local efforts to provide suitable facilities and
accommodation for individuals suffering extreme poverty and hardship. The
beneficiaries include impoverished rural subsistence farmers and individuals and
communities suffering poverty in Tanzania and East Africa. The benefits of these
relief of poverty development projects for poor rural communities in Tanzania and
East Africa is significant and there is no harni flowing from this purpose. There is no
private benefit flowing from this purpose.
(2) the advancement of education. The direct benefits which flow from this purpose
include enhancing educational attainment and improving social development in East
Africa. The benefits of this work are demonstrated through improved access to
education, supply of educational resources and support for marginalisedlvulnerable
people. Follow up visits from AMARA AID members and feedback from the various
relevant institutions provide validation of the work. The benefits of this aid e.g.
advancing educational attainment for disadvantsged young people outweigh any
potential harn]. There is no private benefit flowing from this purpose.
(3) the advancement of religion. The direct benefits which flow from this purpose
include helping to support local East African church groups to develop facilities and
services for local communities. These benefits can be demonstrdted through the
development of new and improved church buildings, the renovation of a church
hostel for vulnerable young people and the equipping of an Anglican church run
medical clinic in Tabora (Tanzania). The beneficiaries are primarily the African
communities served by the local church groups that have been supported. The
beneficiaries include people suffering poverty and hardship but also young people
and those suffering illness, infinnity and disease. The benefits of these purposes to
local communities outweigh any potential harn). There is no private benefit flowing
from this purpose.
The Trustees confimi that they have complied with the requirements of section 4 of the
Charities Act 2008 to have due regard to the public benefit guidance published by The
Charity Commission for Northern Ireland.
Activities & Performance
The principal activity of the charity is to provide medical, educational and agricultural
assistance through various projects to poor communities mostly in rural areasof
Tanzania. The charity is overseen by a group of 7 voluntary directors. The organisation relies
on support from individual donors, groups and fund raising events including the establishment
of a charity shop in the town of Larne in 2014.
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AMARA Aid LiJDited.
Company limited by guarantee
Trustees report continued...
Activitie5 and projects supported to datehave included the construction of a
hostel. development of various agricultural improvement schemes, TequippiDg a medical
clinic aud ongoing support of a group of orphaus in East Africa
Financial ReviewlGoin
Concern
The Financial Statements sbow a SUTplus in the period of £1.790 (2021 £16.839)
In March 2020 the charity took steps (in line with governm¢nl advice) to help contain the
outbreak of COVID-19. This mcant that the charity has had to curtail, or change, how it
operates. the charity has been able to continue some of its activities and since reopened its
charity shop.
Ai the time of approving the accounts. the Tn￿le¢S have a reasonable expectation that the
charity has adequate resources to continue in operational existence for ihe fO￿se¢able future.
Thus the Truste￿ continue to adopt the going cOnC￿n basis of accounting in preparing these
financial statements. The charity has a net liabilities position at the year end but the trustees
remain confident that sufficient resources will be available as debt f￿allce to fund any
shortfalls.
Statement of Trustees Ros
sibilities
The Tn]stees are responsible for the preparation of Financial Statements for each financial
period which give a true and fair view of the surplus or deficit ￿i.￿lng in the peri(Nl and of the
&ssets and liabilities of the CEMrity as at the end of the financial p¢riod.
The Financial Statements are to be prepared under Section 64(1) of the Charities Act (Nl)
2008 and in accordance with sections 396 of the Companies Act 2006.
The Trustees are responsible for the maintenance of proper accounling records in accordance
with section 386 of the Companies Act 2006 which disclose with reasonable accuracy the
financial position of the Charity at any given time. They are responsible for safeguarding the
assets of the Charity and for taking all necessary steps for the prevention or detection of fraud
and other irregularities.
ed on behalf of the Tn￿tee5.
Dated: 22 August 2023
illiam Stewart
Director
Dated: 22 August 2023
Mrs Iris Strwart
Director
Page 4

AMARA Aid Limited.
Company limited by guarantee
Income and Expenditure Account for the Year Ended 30 November 2022
2022
2022
2022
2021
Unrestricted
Restricted
Total
Total
Income:
Danske Bank Interest
119
119
52
Sales
31,035
31,035
34,792
Donations
24,222
24.222
22,142
55.376
55.376
56.986
Expenditure:
General Ex
enses
Printing & Stationery
425
425
825
Insurances
534
534
510
Independent Examination
396
396
360
Misc Expenses
55
55
54
Bank Fees
Develo
ment Pro
264
264
320
ects & Events
Charitable Projects
47,439
47,439
34.321
Shop Expenses
48
48
47
Shop Rent
4.424
3,710
53.586
53.586
40.147
(Deficit)ISurplus for the period
1,790
1,790
16.839
Reserves Brought Forward
69,108
69,108
52.269
Reserves Carried Forward
70.898
70.898
69,108
Page 5

AIIIARA Aid Limited.
Company limited by guarantee
Balance Sheet for the Year Ended 30 November 2022
2022
2021
Note
Fixed assets:
Fixtures & Fittings
Current assets:
Other Debtors
Prepayments
415
398
Danske Bank Curr¢nt account
20,489
33,741
Danske Bank Savings account
50,570
35,209
Paypal Account
120
120
Current assets:
Creditors
Accruals
396
360
396
360
Net Assets
70,898
69,108
Charity Reserves:
At l January
69.108
52,269
(Deficit)ISuTpIus
1.790
16,839
At 31 December
70,898
69.108
The notes on pages 8 to 9 fonn an integral part of these financial statements
Page 6

AMARA Aid Limited.
Company limited by guarantee
Balance Sheet for the Year Ended 30 November 2022
..coniinued
For the financial ended 30 November 2022. the company was entitled to exemption
under section 477 of thc Companies Act 2(X)6 rclating to small companies. No members have
required the company to obiain an audit of its accounls for the year in question in accordance
with .seclion 476 of the Companies Aci 2006.
The Trnstees acknowledge their responsibllities for ensuring that the company keeps
accounting records which comply with section 386 of the Companie5 Act 2006 and preparing
accounts which give a true and fair view of thc statc of affairs of thc company as at the end of
the year and of its income and expenditure for the financial year in accordance with the
requirejnents of section 394 Companies Act 2006 and which otherwise cornply with the
Companies Act 21K)6. so far as applicable to the company.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime under the Companies Act 2(X)6.
The accounts were approved by the Trustees on 22 August 2023
illiam Stewart
Director
Page 7

AMARA Aid Limited.
Company limited by guarantee
Notes to the Financial Ststements for the Year Ended 30 November 2022
l Accounting Policies
1.1 Basis ofpreparalion
These financial statements have been prepared under the historical cost basis and the trustees
have given due regard to the Tecommendations contained within the Statement of
Recommended Practice "Accounting and Reporting by Charities" issued in March 2015 and
applicable accounting standards.
1.2 Fund accounting
Incoming resources that may be applied for the Charity's general purposes are treafrd as
'unrestricted' incoming resources and are credited to the 'unrestricted funds,. Funding for
purposes designated for a specific purpose by the Trustees is credited to 'designated funds,.
Where a donation or grant is required to be used for a specified purpose, the amount
concerned is treated as a 'restricted' incoming resource and is credited to the appropriate
'restricted fund,.
1.3 liicoming resources
All incoming resources are included in th¢ statement of financial activities when the charity is
entitled to the income and the amount can be quantified with reasonable accuracy. The
following specific policies are applied to particular categories of income:
Donated services and facilities are included at the valu¢ lo the charity where this can be
quantified.
Investment income is included when receivable.
Incoming resources from grants. where related to perforniance and specific deliverables, are
accounted for as the charity earns the right to consideration by its perfonnance.
1.4 Bank inleresl
Bank interest is recognised as an incom ing resource when it is credited to the bank statement.
All bank interest is treated as unrestricted income to the General Fund.
1.5 Resources Erpended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes
any V AT that cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
1. 6 Deprecialion
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less
any residual value. over their expected useful economic life as follows:
Fixtures and fittings
20% straight line
Page 8

AMARA Aid Limited.
Company limited by guarnntee
Notes to the Financial Statements for the Year Ended 30 November 2022
2 Tangible fixed assets
Fixture & Fittings
Cost
At l December 2021
2,674
At 30 November 2022
2,674
Depreciation
At l December 2021
Charge for the year
At 30 November 2022
2,674
2,674
Net Book Value
At l December 2021
At 30 November 2022
3 Creditors: Amounts falling due within one year
2022
2021
Creditors
Accruals
396
396
360
360
4 Company Status
The company is a private company limited by guardntee and consequently does not have
share capital. Each of the members is liable to contribute an amount not exceeding £1 towards
the assets of the company in the event of liquidation.
5 Reserves
2022
2021
At l December
Surplus /(Deficit) for the year
69,108
1.741
52,269
16,839
Transfers to Restricted Funds
At 30 November
70.849
69,108
Page 9

AMARA Aid Limited.
Company limited by guarantee
Independent Examiners Report for the Year Ended 30 November 2022
I report on the financial statements of AMARA Aid Limited. for the year ended 30 November
2022 set out on pages I to 9.
Respective r￿ponsIbIlitieS of trustees And independent examiner
AMARA Aid's trustees are responsible for the preparation of the financial statements in
accordance with the temis of the Charities Act (Northern Ireland) 2008 and the Companies
Act 2006. AMARA Aid's trustees consider that an audit is not required under section 65(2)
(audit) of the Charities Act (Northern Ireland) 2008 for the year and that an independent
examination under section 64(1) of the Charities Act (Northern Ireland) 2008 is required.
It is my responsibil ity to..
examine the accounts
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out under Section 65 of the Charities Act (Northern Ireland)
2008. An exainination includes a review of the accounting records kept by the Charity and a
comparison of the financial statements presented with those records. It also includes
consideration of any unusual items or disclosures in the financial statements, and seeking
explanations from the trustees concerning any such matters. The procedures do not provide all
the evidence that would be required in an audit, and consequently I do not express an audit
opinion on the view given by the financial stalements.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
( l ) which gives me reasonable cause to believe that in any material respect the requirements:
to keep proper accounting records in accordance with Section 63 of the charities Act
(Northern Ireland) 2008. and
to prepare financial statements which accord with the accounting records in
accordance with Section 64 of the Charities Act (Northern Ireland) 2008 have not
been met. or
(2) to whic
in my opinion, attention should be drawn in order to enable a proper
underst din
of the financial statements to be reached.
6 Doagh Road
Ballyclare
Co. Antrim
United Kingdom
BT39 9BG
S Hopper
Hopper & Co.
Chartered Accountants
23 August 2023
Page 10