AMARA Aid Limited. Company limited by gnarantee ' for Year ovem er 21123 The Tnjstees pffsent thcir ReiM)rt togedier with unaudited accounts lor year ended 30 November 2023. Reference alld Administrativ Detalls AMARA Aid Limited 6 Doagh Road Ballyclare BT39 9BG Registered Charity An Northem Ireland (NIC 102416) The Charlty Trustees who served during the year or who w¢K trustees at thc date of this report were Mrs Tris Stewart (ala1r$on) Mr Robert Logdn (Vice-Lhairp¢rson) Mr William Stewart (Secretary) Di. Richard Kennedy (Trea5ureT) Mr Samuel KiTk Mt S Paul Stcwart Mrs Ester Stewart (appointed Jan 2023) Mr Thomas Weathetup (ttsigned Mar 2024) The Charity has been accepted as a ¢harity by the Charities Commission for F4ortbern IrelaThl on the 26th August 2015 (NIC1tr2416) and as such no provision for taxation has been made. The Trustees of the Charity aTe also DArt()ES 0£ the Limited Company for the purposes of the Companies A¢t 21X)6. Aims The principal aim and objedive of AMARA Aid Limited is the relief of poverty, the adV8CeMent of education thtough medical agricultural projects and the advancement of religion initially in Tanzania and in such other places as the Trustees decide. The clwilies kneficiaries include people in East Africa inclusive of subsistenee farming communities. orphans, diSadVlagca peoplc and pcople witli EnediL'al needs. Amard aid is entirely volunw io nature and is not aware of any private benefits flowing from any defined purpos¢. The pub]ic benefits derived from the principal aims and objectives can be thowll as follows:
Company ]imit¢d by guarantee Trustees report tontinued... {1) the relief of poverty. The direct benefits which flow from this purpose include a number of hunwiitarian projects designed to improve living st2ndar(ts for communlties sufferino Poverty in TaDZ3nia and East Africa. These benefits can be demonstrated tbrough agricultural development projects wbtch have sou(Yht to foster and improve sustsinable food production. The supply of agricultural training, malerials aJKI livestock have enabled m&rgAnal subsistence fa[llrs to attain better yield8 helping to secwe f(x)d produclion and gelle additional inconK to relieve poverty. The benefits can also be deroonstrated for vulnerable young people and orphans through the £upport of local efforL% to provide 8Uitable facilities and accommodation for individuals suffering extreme poverty and haThL%hip. The beneficiaries include inJwverAshed rural subsi8tence farmers and ADdividuals and ¢onllDuniiies suffering poverty in TgJ)zgJiia and East Africa. The benefits of these relief of poverty development projects for poor iiwdl communities in Tall7aDia aTLd East Africa is significani and there is no liarm flowing from this purpose. There is no privat¢ benefit llowlng from this purpose. (2) the advancen)cnS of education; The direct beoefits which flow from this purtx)se include enhanLing educ&ional attainmcfft and improving s(KTa] d¢v¢lopment in East Afric& The benefits of this work are demi)nstrated through improved aesS to education, supply of UCatiOnal resources and support for marginalisL.dlwulnerabl¢ people. Follow up visits from AMARA ATD mcmbers and feedback from the wdrious relevant institutions pi'ovide validation of th¢ W*. The benefits of this aid e.g. dvancing educational ailainment for disadvanl&ged young people outweigh any tK)tential harm. The is no private benefit flowing from this putpose. (3) the advancement of religion; The direct beTJefits wlLi¢h flow from tlus purpose include helping to support Ial East African church groups to develop facAliti¢s and services for local conmwnities. These benefits can be demonstrated thougkn the development of new and improved church bukldings, the renowlon of a church hostel for vulnerable young pcople arjd the equApping ul an AnuJican church run mcdical clinic in Tabora (Tanzania). The benefKiaries are prinwily the African cortununities served by the local church groups that have been supported. The beneficiaries include people sufferinfJ poverty and hardship but a]so young people and those suff1[Ag illness, infirn]ity and disease. Th¢ bcnLfftts of thesc purposes to Incal communities outweigh any potelltial harni. There is no private benefit flowing from thi5 Ptupose. The Trusiees confttm that they have complied wAth the requirements of section 4 of th¢ Clwities Act 2008 to have due reg¥rd Éo the public benefit guidance published by The Ckwity Coxnmi&sion for Nort1 Irelaad. The PfAncipal activlty of the charily is to provide mcdicai, eau¢ationa1 Ond agricultural assistance through various prujects to poor communities mostly in rnral e&sof Tanzania. The chariÉy is overseen by a group of 7 voluntary director& The organisation relies on support from individual don0, groups and fund raising events inclu4Jing the establishment of a ch]ry shop ID ihe town ofLarne in 2014. Page 3
C¢Jmpally limlted by guarantee Trustees report continued... Acllvities and projects supported to datehav¢ included the ¢onslniction of a ost¢l. developJ)]ent ot various ricUltUral improvement schemes, re-eqwpping a medical clinic and ongoing support of a group of phanS in East Africa iDaDcial ReviewlGo Concern The Financial Staiements show a deficit in the pexiod of £5266 (2O22.SuIus £1,790) In March 2020 the eknAty took steps (in line with government advice) to help contain the outbre1& of COVtD-19. This meant that the charity has had to curtail, or change, how it operates. the charity has been able to continue some of its activlties and gince reopelled irs charity shop. At the tillie of approving the accounts, th¢ Trusttes have a reasonable expLctalion that the charity b&s ade4ualL' r&soui'L¢s to continue io opeyatxonal ex181e¢ for ibc forL'8ccablL. futuL¢. Thu8 the Th8tee8 continue to adorn ibe g()ing cncLn ba8is of accounti£ in WeP]ng ihese financial sliltements. Th¥ chilrity h¢1¥ a net Ilabilities Position at the year end but the trustees remain confidenl that sulfAcient resources will be available as debt fillan to fund any shortfalls. t f Trustees R 8ib.liti The Thjstees are responsible foi. the preparation of Financial Statements for each financial period which give a true and fair view of the surplus or deficit 8rising in the peri(Ml and of the assets and liabilities of the Clwity as at the end of the fAnancial period. The Financial Statements are to be prepared under Section 64(1) of the Charities Act (Nf) 21X)8 and in accordance with sect70ns 396 of (he Companies Act 2(X)6. The Trustees aTe responsible for the rnaintenance of proper accounting records in accordance with section 386 of the Companies Act 2(X)6 wbich disclose with r&wnable a¥cura¢y the financial position of ihe Charily at any given time. They are responsible for safeguarding the assets of the ChIlY and for tsking all necessary steps for the prevention or detection of fraud and other inEgularities. ed on behalf of the Trustees: D*ed: 20 Au.trust 2024 'am Stewart Director Date<L. 20 August 2024 Mrs Iris Stewsrt Director