.4MARA Aid Limited.
Ilmited b
Trustees, Report and Unaudited Fina￿la1 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 StateM￿ts
)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 li￿ted is the rejief of poverty. the
advancement of education through medical and agri¢uLtural projects and the advancell￿tt 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. 0￿ha￿s, 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
Tr￿tee$ report coutlnued...
{[) the relief of y)verty; The dltcct benefits which llow from t￿1$ purpose include a
number of hunwiilarian projects designed to improve living standa￿S 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 s￿ferIng 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 attaInn￿￿t 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
Tel￿ant 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 cOmn￿ties. These benefits can be de￿￿1}$traIe￿ through the
development of new and improved church buildings, the ienov&ion of a chU￿b
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 requIr￿Dts of Section 4 of the
Clwities Act 2(Y)8 to have due ￿gard to the pub]i¢ benefit guidance published by Tbe
c1￿￿tY Comtnission for Nortbern Ireland.
'vities & Perf rn￿llee
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 supp￿1 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 a￿AtUltural Improven￿llt schen￿, re￿uIppillg 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 acri￿11¢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 oP￿￿tional 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 N0ve￿ber 2023
2023
2023
2ffll
2022
Ul￿estrIcted 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
49￿7]
53586
lTrficitySu￿l￿S 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
F￿l)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
{DeficitYSt￿plus
(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 aCcord￿e
with section 476 of the ConwaDie8 Act 2(￿.
The Trnstees acknowledge their resp)nsibiliti¢s ts enSll￿g 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 fIna￿la1 yvdr in accordance with the
requirements of sectlon 394 Compallies Art 2(￿ and whicb otherwise COU￿lY 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
R￿QJ￿rnended 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 c￿01t¢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
qua￿lfied.
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 Un￿s￿l¢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

A￿LARA 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
sU￿1￿s l(D¢ficit) for the year
70.899
69,108
1,741
Transfo5 to Restricted Funds
At 30 Nf)vember
65.632
70,849

Inde￿ndellt 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.
R￿PeCtIVE 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 9￿6. 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 partiC￿at n￿e[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 discloSu￿S 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 exami￿10￿ 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 aCcO￿allAg 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