& o/J.Joci observe the methods and principles in the Charity SORP. make judgements and estimates that are reasonable artd prudent. prepare the financial statements on the going con¢¢rn basis unless it is inapproprÈat¢ to P￿5wn¢ that the charitable company will continue in business. The tsustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any tirne the f]nancial position of th¢ Charitable cornpany and to ¢nable thern to ensure that the financial statements comply with the Companies Act 21M)6. They are also responsible for safeguarding the assets of th¢ charitable company and hence for taking r¢250nabl¢ steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of ttustees on 27 October 2017 and signed on its behalf by.. T J Lennon - Trustee Page 2 T EXAMINER'S REPORT TO THE TRUS ISTIAN AtD OF i/iey & L>/JJou￿,j I report on the accounts of the company for the year ended 3L January 2017. whi¢h are set out on pages four to eight. Respective responslbilities of charlty trustees aRd examiner As the charity's trustees (and also the directors for the purpose5 of wmpany law) you ale responsible for the preparatio of th¢ accounts in accordance with the requirements of the Companie5 Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independallt examinatiotL it is tny responsibility to.. examtne the accounts und¢r s¢ction 65 of the Charities Act follow the procedures laid down in the general Direetiorjs giv¢n by the Charity Comrnission for Northern Ireland under Section 65(9)(b) ()f the Charities Act slate whether particular matters have come to my attention. Basis of the Independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my exatnination w&s ca￿led out in accordance with th¢ genernl Directions (piven by the Charity Commission For Northern Ireland wider section 65(9)(b) of the Charities Act. The examinatson included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosuTr$ in the accounts. and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have tome to my attention giving me cause to beli¢ve- That accounting rxords were not kept in accordanc¢ with section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not Cotnply with th¢ accounting requirements of section 396 of the Cotnpanies Act 2006 nd with the methods and principles of the Charities Statement of R¢commended Practice applicable to chartties preparing their accounts in accordance with the Financial Retx)rtiDg Standard applÉcable in the UK and Republic of Ireland That there is fjjrther infOrn￿tIOn needed for a proper understanding of the accounts to be reached. Indepelldent examiner's statement I have Coznpleted tny examination and have no con¢erns in respect of the matters (l) to {4) listed above and, cor]nection with following the Directions of the Ctwity Commission for North¢m Irelan¢ I have [tsL￿d no matters that require drawing to your attentioll. William Kenneth Rainey FCA Rainey and A550ciates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fetmanagh BT74 7BT 27 October 2017 Registered lo carry on audit work regu4dieJ for ? range of investment business aclivilies in the United Kingdom by the In51ilule of Chartered Accounlanls in lie12nd UNITED CFIRISTIAN ID STATEMEN OF FINANCIAL ACTIVITIES for the Year Ended 31 JANUARY 2017 31.1.17 Unrestrleted fund 31.1.16 Total fi]nd5 Notes INCOME AND ENDOWMENTS FROM Donations and legacies 36J07 39,102 Other trading activili¢s tnvestment incojne 7,780 18,639 Totsl 44,090 57,745 EXPENDITURE ON Charitable activities Charitable a¢tiviti¢s 44,974 60,920 r+lET INCOMEI(EXPENDITURE) (884) (3.175) RECONCILIATION OF FUNDS Total fund$ brought forward 6,679 9.854 TOTAL FUNDS CARRIED FORWARD 5,795 6.679 CONTINUING OPERATIONS All income and expenditure has arisen from continuing activities. The notes fonn part of th¢s¢ financial statements Page 4 ur41TED CHRISTIAN AID BALAf4CE SHEET AT31 JANUARY 2017 31.1.17 Unrestrleted fund 31.1.16 Total fimds Notes FIXED ASSETS Tangible assets 2,749 3,666 CURRENT ASSETS Cash at bat]k 3,046 3.013 NET CURRENT A&SETS 3,046 3.013 TOTAL ASSETS LESS CURRENT LIABILITIES 5,795 6.679 NET ASSETS 5,795 6.679 FUNDS Unrestrtcted fijnds 5,795 6.679 TOTAL FUNDS 5,795 6.679 The charitable company ts entitled to exemption fn)m audit under Section 477 of the Companie$ A¢t 2006 for the year ended 31 January 2017. The members hav¢ not required the charitable company to obtain an audit of its financial statements for the yw ended 31 January 2017 in accordance with Section 476 of the Compani¢5 Act 2006. The twstees acknowledge their responsibilities for (a) ensuring that th¢ charitable company keeps accounting records that ¢omply with Sections 386 and 387 of the Cornpant¢5 A¢¢ 2006 and preparing fman¢ial statements which give a true and fair view of the state of affairs of the charitable eompany as at the end of each financial year and of its sU￿lUS or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othenvise comply with the requirements of the Companies Act 2006 relating to f]nancial statements, so far &8 applicable to the eharitable company. (b) These financial statements ￿ve been prepared in ae¢ordan¢e with the special provisions of Part 15 of the Companies Act 2006 relating to small clwitabl¢ ¢ompanies. The financial sthtements were approved by the Board of Tn]stees on 27 Othober 2017 and were signed on its behalf by: T J Lemon-TTUSle¢ The notes form part of th¢s¢ financial statements Page 5 UNITED CHRISTIAN AID NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 JANUARY 2017 ACCOUNTING POLICIES Basls of preparing the financlal ststejnents The fLnancial statem¢nts of the charitable company, which ts a public benefit enlity under FRS 102, have been prep￿ed in ac¢ordanc¢ with the Charities SORP (FRS 102)'Aecounting aDd Reporting by Charities.. Statement of Recommended Practice applicable to ¢haritie5 preparing their accounts in accordance with tho Financial Reporting Standard applicable in th¢ UK and Republic of Ireland IFRS 102) (effective l January 2015),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ir¢land' aDd the Compallies Act 2006. The financial statements have been prepared under th¢ historical cosi nv¢ntion. Ineome All income is recognised in the Statement of Financial Adivili¢5 once the charity has entitlement to the fun(tg. it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation ¢ommitting the charity to that expenditure. it is probable that a transfer of eeonomi¢ b¢n¢fits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is ac¢ounled for on an accNals basis and has been classified under headings that aEgregat¢ all cost related to the category. Where costs cannot be directly attribllted io partielllar headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets All fixed assets are initially recorded at cost. Deprecxation is provid¢d at th¢ followÈng annual rates in order to WTite off eacb ￿et over its estimated use￿1 lif¢. Fixtiwes amd fittings Motor vehicles 250/0 on reducing balance 250/0 on r¢du¢ing balance Taxation The Charity is ¢x¢mpt from corporation tax on its charitable activities. Fund aceounting Unrestricted fill)ds can be used in accordance with the charitabl¢ obJ￿Ilve5 at the di5¢retion of the ttwtees. Restrieted fullds can only be used for particular restricted purposes within the objects of the charity. Restricti¢)ns arise when specified by the donor or when fiujds are raised for particular restricied purp)ses. Further explanation of the nath and purpose of ea¢h fi￿d is included in the notes to the fitwicial statements. Hire purchase leaslng commltmeDts Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis ov¢r the period of the lease. OTHER TRADING ACTIVITIES 31.1.17 31.1.16 Fundraising events Shop income Recycling tncome 2,269 14,101 2,269 3,080 4,7011 7,780 18,639 Page 6 UNrrED CHRISTIAN AID NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the Year Ended 31 JANUARY 2017 INVESTMEf+rr INCOME 31.1.17 31.1.16 Deposit a¢¢ount interest r4ET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated afier charglli￿(¢redit1n8j'. 31.1.17 31.1.16 Depre¢iation - owned assets Other operating leases 917 1,800 1,224 3,600 TRUSTEES, REMUNERATION AND BENEFITS There were no tNStees' remuneration or other benefits for the year ended 31 JaDuary 2017 nor for the year ended 31 January 2016. Trustees, expen5e5 There were no tn]st¢es' expenses paid for the year ended 31 January 2017 nor for the year ended 31 January 2016. TANGIBLE FIXED ASSETS xtllres 8nd rittlngs MotOT Yehleles Totals COST At l February 2016 and 31 January 2017 1,679 2&645 30J24 DEPRECIATION At l Feb]w2016 Charge foryear 1,585 24 25,073 893 26,658 917 At31 January2017 1,609 25,966 27575 NET BOOK VALUE At 3 1 January 2017 70 1679 2,749 At 31 January 2016 94 3.572 3,666 Page 7 UNITED CHRISTIAN AID OTES TO THE FINANCIAL STATEMENTS- CONTINUED for the Year Ended 31 JANUARY 2017 MOVEMENT IN FUNDS Net movement in funds At 1.2.16 At 31.1.17 Unrestrlcted funds General fijnd 6,679 (884) 5,795 TOTAL FUNDS 6,679 (884) 5,795 Net movement in fimds, included in the above are ag follows.. ltteomiDg resoiiTC¢5 Resollrc¢s Movement Ill expended runds Unrestrieted funds General fund 44,090 (41974) (884) TOTAL FUNDS 44,090 {44,974) (884) RELATED PARTY DISCLOSURES There were no related party transa¢tions for th¢ year ended 31 January 2017. Page 8