.4MARA Aid Limited. Ilmited b Trustees, Report and Unaudited Finala1 Siat¢ments Year Euded 30 Novellth. 2023 Conjpany Numlxr: N141924 Clwity Registration NIC102416
Company limited by guarantee Trn5 and other iDfornration Report of the Tr&stees Income and Expendfiiore Aceount Balance Sheet Notes to the FinancR21 StateMts )eknt Exgmlnevs Report io
Company limxted by guarajth alld other infonnatAon Trustees kis Stewart (Chairperson) Mr Robeft Logan (Vice£hairperson} Mt Willi8m Stewart (Secretary) Dr Richard Kennedy (freasurer) Mr Samuel Kirk Mr S Paul Sfrwart Mrs Ester Srewart (appointed Jan ?023) Mr Thomas Weatherup (resigned Mar 2024) iste AMARA Aid Limitea 6 Doagh Road Ballyclare Bf39 9BG Bankers Danske Bank 18 The Square Ballyclare BT19 9BB Hopper & Co CharteTed Accountants 6 Doagh Road Ballyclare B139 9BG
Company limited by guarantee rt of the Trustees, for YearEnded November 2023 The Twstees PTescnt th¢ir Report together with uaaudited accounts for yur en(led 30 Novembex 2023. Reference and AdministratAve Det*ils AMARA Aid Limited 6 Doagh Road Ballyclare BT39 9BG Registered Cknrity in Nortbern Irelalld (NIC 102416) arlt TrusteeslDlrectors The Charity Truste¢s who served duTing the year or who weTe trustees at the date of this report were MTS IIIS Stewart (Chairy)erson) Mr Robert IA)gan (ViCe-Cha]On) fr William Stewart (Secre12ry) Di" Ricl]ard Kennedy ffreasurer) Mr Samuel Kirk Mr S Paul Stewart MTS Ester St¢wart (appointed Jan 2023) Mr Thomas Weathernp (resigned Mar 2024) Status The Charity bas been accepted as a chatity by the Chaxitses ComLnission foT Northern IrelaTrl on the August 2015 (NIC1ts2416) and as such no provisAon for t&Kaiion h2s been made. Th¢ Tntstees of the Charity are 8Jso Directors of the lamited Conwany £oT the puwes of the Companies Act 2006. ' Ain and ob The principal atm and objectAve of AMARA lited is the rejief of poverty. the advancement of education through medical and agri¢uLtural projects and the advancelltt of religion iTJitially in Tanzania and An such (rther places as the Trustee5 may decide. The clwities beneficiaries include people in East A£Tica inclusive of subsistence farmxng communities. 0has, disadvantaged lple and people with medical needs. Amara aid is entirely voluntary in nature alld 1$ not aware of any private benefits flowing from any defined purpos¢. Public Benefi The public benefits deEived from the principal ain aDd d)jeaives cao be shown as follows:
Company lin)ited by guarantee Trtee$ report coutlnued... {[) the relief of y)verty; The dltcct benefits which llow from t1$ purpose include a number of hunwiilarian projects designed to improve living standaS fot comraunities sufferinu poverty in Tanzarria and E&st Africa. These benefits can be demonstrated through agrlculiural development projects which have sou¢rht to fost and improve sustatnabIe fo( production. The supply of wicuEtural traini. Illaterials and livestock have enabled margiDJl subsistenc¢ f9rn[S to attain better yield8 helping to .secute fo(yJ woducLion and generate additional iwJ)me to relieve poverty. The benefjts can also be demonslrdted for vulnerable young people arEd orphaTrs through the %upport of local effort% to provide 8Uitable facilities and a¢¢onllnodatÉon for individuals suffering extreme poverty and hardship. The beneficiaries include impoverished n]rnl subsi8tence faTJnets and individuals and n)mutiities sferIng poverty in Tatuonia and East Africa. The benefits of these rejief of poverty deVelopn projects for poor nual conwnunities in T2ll7%nia aTMI East Africa is significant and there is no harm flowing from this PUTpose. There is no private benefit flowftng from this purpose. (2) the advancement of education" The direct benefits which flow from this PUqK)se inc]ud¢ enhancing educational attaInnt and impToving socia] development in East Afric& The benefits of this work are knonstrated throu<Fh improved access to educaiion, supply of educationa] resources and support for marginalisedlvulnerable people. Follow up visits from AMARA AID membeTS and feedback from the variows Telant institutions provide validatRon of the W"k. The b¢nefits of this aid e.g, advancino educational attainment for disadvantsged young people outweigh any tKitential harnL There is no privatr benefit flowing from this purp)se. (3) the advancement of religion" The direct bellefits which fLow from this pu include helping to support local East African church 47roups to develop fa¢ilities and services for Ioc21 cOmnties. These benefits can be de1}$traIe through the development of new and improved church buildings, the ienov&ion of a chUb hosteL for vultkrable young peopk the equipping of an AnJic4n church run medical clinic in Taly)ra ITanzania). The beneficiaries ate prAmarily the Africa con)nwrrities served by the local thu upS that have been supporte(L The beneficiaries illcIude people suffering poverty and hardsbip bllt a]so young people and thos¢ suff¢ring illness. infirniity and dis¢ase. The benefits of these purposes to local commuwties outweigh any potential barnL The is no private benefit flowing from this PLIV)S¢. The Trustee5 confirm that they bave complied with tbe requIrDts of Section 4 of the Clwities Act 2(Y)8 to have due gard to the pub]i¢ benefit guidance published by Tbe c1tY Comtnission for Nortbern Ireland. 'vities & Perf rnllee The prAncipal activity of the Charity is to pn)vide medicaL ethjcational and agricultural assistance through varAOUS projects to w communities mostly in rnral aTeasof Tanzania. The charity TS overseen by a group of 7 voluntary directors. The organisation relie5 on supp1 from individual donoT4 groups and lld Taising events including the establishment of a clwiry shop in ihe town of Iarne in 2014.
Company IRmtted by guarantee Activitie8 and pi'ojects supwrfed to dalehave included the construction of a ostel, development ot vafiOUS aAtUltural Improvenllt schen, reuIppillg a medical clinic &nd ongoing support of a group of olphans In East AfTica Finall(xal ReviewlGo' Concern The Financial Statements show a deficit in the period of £5266 (2022:SuTplus £1,790) Ill March 2020 the charA¢y took steps (in line with oovernment advi) to help contain the outbreak of COVID-19. ThAS meant that the has had to curtaiL or change, how it op¢rate%' the charity has been able to continue 8oJno of its acri11¢8 atld since reopened irs charity shop. At the time of appioving tbe account4 the Trustees have a reasonable expectation that the charity adequate resowces to continue in oPtional exiqience for the foreqe£able futULE. Thus the Tn18lees continue lo adopt the going concern ba$is of accountlng in preparing thGse financial staÈements. The charity has & net liabilities position at the yeay end but the trnstees remain confident that sufficient ffsources will be available as debt fjnance to fund any shortfalls. onsi iliti The Trns*es are responsible for th¢ preparatton of Financial statemeft for ¢ach financial period which give a true and fair view of the surplus or deficit arising in the period and of the assets and liabAlitses of th¢ Chatity as at the end of the fil}cIal 10( The Financial Statements are to be prepared under Section 6411) of the Chariti&s Act (ND 21K18 and in acc(Trrdance with sections 396 of the Companies Act 21K)6. Th¢ Trnstees are responsible for the maintenance of proper accounttn<T records 7n accordance with section 386 of the Con4)anies Act 2006 which disclixse with reasonable a¢¢ura¢y the finaDcial position of the Charity at any given lime. They are responsible for safeguarding the assets of the Charity and for taknng all necessary steps for the prevention or detection of E(aud and other irr¢gul2rities. ed on behalf ofthe Trnstees: Dated: 20 Au.oust 2024 Director Dated: 20 Augiist 2024 Mrs tri,q Stewart Director
AMARA Aid LimEted. Income and Expelldithre Account for the Year Ended 30 N0veber 2023 2023 2023 2ffll 2022 UlestrIcted Restrlcted Total Total [ncon. D&nsk¢ Bank In¥£$t 563 563 119 Sates 32.021 32,021 31.035 Donations 11(Y21 12.021 22 44,605 55J76 Expendlture: GeLeral Printing & Stsiiotjery 223 223 426 tnsurances 550 550 534 Indepen(knt Examination 396 396 396 55 B2nk Fees Dev 132 132 264 ts & EFellts Charitsbk Projects 44,226 44226 47.439 102 l(Y2 48 Shop Rent 4.242 49.871 497] 53586 lTrficitySulS for the wiod 1,790 Reserves Brougbt Forward 70.898 70,898 69,108 erY&s CaniedFoTward 65.632 65.632 70.898
Cfjmpany limited by guarantee Balance Sheet for the Year EDded 30 November 2011 2023 2022 Fl)ITt6 & Fittings Prepayments 418 415 Danske Bank Currut account 14.921 20,489 Dansk¢ Bank Saviags account 50.689 50.270 Paypal Account 120 66.028 71.294 Creditors Accrna]s 396 396 396 396 Net Assets 65,632 70,898 Cbarity Reserves: At l J4lluary 70.898 69.108 {DeficitYStplus (5266) 1.790 At 31 December 65,632 70.898 The notss on pages 8 to 9 forn) an intvdl part of these financial statements Page 6
AMARA Aid Limited. Bal8n¢e Sheet for the Yw Ella 30 Novauber 21123 ..coRtinued For the financial year ended 30 November 2023. the company was entid¢d to ex¢mption under section 477 of the Companies Act 2(XJ6 relating to small compaDies. Nr* memb¢rs have required the company to obtain an alldti of its accouats for the year in question in aCcorde with section 476 of the ConwaDie8 Act 2(. The Trnstees acknowledge their resp)nsibiliti¢s ts enSllg that the compaDy keeps a¢counting record8 which comply with section 386 of the Compawe8 Act 2fX)6 and pYepaTiDg accounts wbich give a true and faiT view of the state of affairs of the comFJny as at the end of the year and of its Incon and expendittyTr for the fInala1 yvdr in accordance with the requirements of sectlon 394 Compallies Art 2( and whicb otherwise COUlY witb the Conwanies Act 2Crt)6, $0 far as applicable to the cojnpany. These financial staiements have been prepared accordance with the provisions applAeable to companies Kub3ect to the small companies, Tegime under the Conwanies Act 2006. The accounts were approved by the TDJ5te¢s on 20 August 2024 illiam Stewart Director
Notes to the Financial Statements for the Year Ended 30 November 2023 l Accoull Policies 1.1 Basis ofpreparntion These finaacial statements have been prepared under the bisiorAcal cost basis and the trustees have given due regard to the recommendations contained within the Statement of RQJrnended Practice "Accounting 2nd Reporting by Charities"." i&sued in March 2015 and applicable accounting standards. 1.2 Fund accowiting Incoming resources that may be applied fw the Charity's general puwses are tr¢ated as 'unrestricted' illcoming resources and are c01t¢d to the fiwestricted funds,. Funding for purposes designated for a specific puq)ose by the Tntstees ig credited to 'designated fuDds'. Vheff a donation or gmt is required to be used for a specified putpose, the amount Concern is treated as a trdstricted. incoming resouwe and is crediteAI to the appropriate 'r&tricted fund,. 1.3 Inconzing remurcey All incoming resources aTe includea in the statement of financial &1ivitX¢s wh¢n the chaTity is entitled to the income and the amount can be quantified with reasonable ac¢uracy. The following specific policies are applied to particul cat¢goiies of in¢om¢- Donated services and facilities included at the value to the charity where this can be qualfied. Investment income is included when re£eivable. Incoming SOUrceS from grants, Whe related to Frfornlance 2nd specific deliverable5, are accounted for as the charity eanLS the right to Consideration by its Etrfomance. 1.4 Bank interest Bank interest is recognised an incomino sOUrCe when it is credited to the bank statement. A]1 baDk interest is treated as Unsl¢led income to th¢ General Fund. 1.5Resourtes Expended Expenditure is r¢cogDised on an accrual basis as a ]iability is incuTTed. Expendiuwe includes ally VAT that cannot be fully recovere¢ and is reported as part of the expenditure to which it relates. 1.6Deprecialion Depie¢iatÉoD is provided on tangibk fixed assets so as to write off the cost or Valu2tiO less any residual value, over their eX[w us¢fi]l eroll(xnac life as follows". Fixtur&s and fiuiug8 20% 8traigbt IiFJ¢ Page 8
ALARA Aid Limite(L Cojnpany limited by gu2Tautee Notes to the Finaw>al StatenMIts for the Year Ended 30 November 2023 2 Tanglble fixed &ssets Flxture & Fitlings Cost At l December 2022 2,674 At 30 F4ovember 21123 1674 Depreciation At l De¢¢mTrKr 2022 Charge for the ye At 30 November 2023 2,674 2,674 Net Book Value Ai l December 2022 At 30 November 2023 3 Crnlitora: fallillg due with*ll one year 2023 2022 Creditors 396 396 396 4 Company Status The company is a private company li}ted by guardnt¢e and consequently does not have capital. Each of the members is liable to contribute an amount not excetdino £1 ioward the assets of the company in the event of liquidation. 5 Reserves 2023 At l December sU1s l(D¢ficit) for the year 70.899 69,108 1,741 Transfo5 to Restricted Funds At 30 Nf)vember 65.632 70,849
Indendellt Examlners Report for the Year Ended 30 November 2023 rewt on Ihe fjnancial staienients of AMARA Aid LimitetL for the Ye ended 30 November 2023 set out on pages I to 9. RPeCtIVE responsibllities of and independent exanthier AMAL4 Aid's tnistees. ate responsible fot the preparntion of the financial sratements in accordance with the Éertns of the Clwities Act (Norihern Ireland) 2008 and th¢ Compatties Act 96. AMARA Aid's trustees con8ider that an audit L% not required under 8e¢tion 65(2) (audit) of the Charities Act (Northern laThd) 21M)8 f(Jr the yetr kmd that an inde[¢]ent ex2miDatson under o£clion 64(1) of the Cbarities Act (Northern Ireland) 21W8 is required. It is my responsibility to: exa¥nine the accounts to stat¢ whcther partiCat ne[S have Con to my attention. Basig of hidependent examiner's report My examination was carried out under Sedion 65 of the Charities Act (Norilwn Ireland) 2(M)8. An ¢xatnination includ¢s a review of the accounting records kept by the Charlty and a comparison of the financial slatements presented with those records. It also includes consideTrtion of any unusual items or discloSuS in the financial stat¢m¢nts. and seeking explanations from the trnstees concerning any such matters. Jhe prcredures do not provide all the evid¢nc¢ that would be required in an audit. and consequently I do not ¢xpr¢53 an audit oplnion on the view given by the financial statements. Independent examitievs statement In the course of my exami10 matter h&8 come to my attention: (l ) which gives me reasonable cause to believe that in any material respect the requirernents: to keep proper aCcOallAg re¢ords in accordance with Section 63 of the charities Act (North¢rn Ircland) ?(M)8" and to prepare financial 8tstements wbich atcord with the )untIng cor¢I8 i accordance with Section 64 of the Charities Act (Tr40rtheTn [reIar) 2008 have not beto met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper f the financiaE statrments to k reache(L 6 Doaoh Road BallycknE S HopperFCA Hopper & Co. Chartered Accountants United Kingdom BT39 9BG 20 August 2024 Page io