REGISTERED COMPANY NUMBER: N1033537 (Northern Ireland) REGISTERED CHARITY NUMBER: NIC103459 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 JANUARY 2018 FOR UNITED CHRISTIAN AID Patton Rainey and Asso¢iates Chartered A¢countant$ 6 East Bridge Street Enniskille Co. Fernianagh BT74 7BT CTharterLyI Registered to carry on audit work and regul8led for a ronge of Investment business 8Ctnfrties in the United Kingdom by the In51rtule of Chartered Accountan15 In Ireland
UNITED CHRISTIAN AID CONTENTS OF THE FINANCIAL STA ror the Year Ended 31 JANUARY 2018 ENTS Page Rew)rt of the ThteeS Ito2 Independent Exami5 Report Staternen¢ of Financial Activities Balance Sheet Notes to the Finmcial Statements 6t08
UNITED CHRISTIAN AID REPORT OF THE TRUSTEES for the Year Ended 31 JANUARY 2018 The tslee5 who are also directors of the elwity for the pUoSeS of the Companies A¢t 2006, present their report with the fancIal statements of the clwity for the year ended 31 January 2018. The trustees have adopted the provisions of Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Fitwicial Reporting Stsndard applicable in th¢ UK and Republic of Ireland {FRS 102) {effective l January 2015)- OBJECTIVES AND ACTIVITIES Objectlves 8nd Activities Th¢ objectives olthe Company are to:. (a) relieve w)v¢rty and sickness Ib) protect and preserve health by the proyision or assistance of humanitarian aid amongst the poor and undeTpriYileged peoples of Eastem Europe in particular hospitals and orphanages. It aims to advance the education of the publi¢ in Northern Ireland concerning the ¢aus¢s of and way of relieving poverty, sickness and distress in Eastern Europe. Activities We raise money by way of regular sponsorship and donations. We also have a shop to sell ¢lothing and other items donated. We generate money by recycling and carry our other fiJndrai5tag activates. The money generated is then given to tamilies on a bi-monthly basi5. We also fimd education of students that cannot afford to pay for it. These families are chosen by the town hall and school teachers as being poor and in need. We also help f#IlieS with money, applian¢¢s and pajrynent of utility bills directly to the utility Company when they are Identified as being in need. We also run a canteen for the poor providing I meal per day for. We renovate kindergartens and provide new textbook5 for schools. For families with altoholism or the inability to manage money we pay a fixed amount per month in the village shop for them to draw on as needed. Thes¢ amounts are monitored on a regular basis to ensure they are being used properly for the needs of the chilthn. We also send a newsletter to our regular donors updating thern on the work being carried out by the charity. Public benefit The benefits flowing from the purpose of the charfftty include all individual families identified to be in need being able to afford the basic D¢eds of food, clothing and housin& This leads to improved health and wellbeing. Communites have ae¢¢55 to basic InfraSCture, water and gas supplies, ba51¢ childcare, employment opportimities, leading to improved local economy and community development. This fll)ancial assistance has enhanced relations between Northern Ireland and the Eastern European ¢ounty being supported. FINANCIAL REVIEW Financial Review The total income for the year ended 31 January 2018 amounted to £20,796 (2017: £44.090). Total r¢$ourc¢s expended during the year amounted to £23,669 (2017= £44,974) of which £21.253 was in the fom of gifts to Moldova (2017.. £40,774). The Charity held £1,755 in cash reserves at the year end (2017- £3,046). The TnteeS regard this as sufficient and are reviewing the reserves policy in the current year. srRucfuRE, GOVERNANCE AND MANAGEMEwr Governing doeument The charity is controlled by its goveming doeument, a Memorandum and Articles of Association. and constitutes a limited company. limited by guarantee, 8$ defined by the Companies Act 2006. The cornpany was inco]porAted on 28 January 1998 and registered with the Charity Commission for Northem Ireland on 23 November 2015. Ri$k management The knjstees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate ontrols are in place to provide reasonable assuranc¢ against fraud and error. REFERENCE AND ADMINISTRATIVE DETAILS Registertd Company number N1033537 (Northern Ireland) Page I
UNITED CHRISTIAN AID REPORT OF THE TRUSTEES for the Year Ended 31 JAf4UARY 2018 REFERENCE AND ADMINISTRATIVE DETAIIS Registered Charity number NIC103459 Registered olet 306 Dn]rnbeg North Craigavon Co. Arniagh BT65 SAF Tryste¢s Mrs B McGoldrick T J Lennon T L¢wsl¢y N McGinn Company Secretsry S O'conaill Independent examiner William Kenneth Rainey FCA Patton Rainey and Associates Chartered Accountants 6 Easi Bridge Street Emjiskillen Co. Fernianagh BT74 7BT Approved by order of the board of trustees on 24 October 2018 and si¢d on ils behalf by.. T J Lennon - Tntstee Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UNrrED CHRISTIAN AID I report on the accounts of the company for the year ended 31 January 2018, which are set out on pages four to eighL Respeethre responsibilities of charity trustees and examiner As the charttys knjstees {and also the directors for the puoSe5 of company law) you are responsible for the preparaiion of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied ySelf that the charity is not subject to audit under compally law and is eligible for independant examinxtion, it is niy responsibility to-. exainine the accounts under Section 65 of the Charities Act follow the procedures laid in the general Directions given by th¢ Charity Cou)mis$ion for Northern Ireland under Section 65{9)(b) of the Charities Act state wheth¢r parti¢ular matters have come to my attention. Basis ofthe independent examiner's report I have examined your charity accounts as required ullder section 65 of the Charities Aet and my examtnation was Tied out tn accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparisoll of the a¢¢ounts presented with those records. It aIso included consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trUStee5 conceming any such matters. My rol¢ is to state whether any material matters have ¢ome to my attention giving me cause lo believe.. That accounting records were llot kept in accordance with $¢dion 386 of the Companies Act 2006 That the accounts do not aecord with those accounting records That the accounts do not cornply with the accounting requiretnents of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to chariti¢s preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is fi]rther inforniatioa needed for a proper understandtllg of the accounts to be reached. llldepelld¢Dt examiDer's ststement I have ¢OLupleled tlly examiDation and have no con¢erns in respect of the matters (l) to (4) listed above lL in ¢onn¢¢tion with following the Dtrections of the Charity Commission for Northern Ir¢lan(L I have found no matters that require drawing to your attention. William Kenneth Rainey FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskille Co. Ferlnanagh BT74 7BT 24 October2018 c'hrteI Registered to ¢airy on audit work 2nd regulated for a range of iTrveslmenl businèss activities in the Uniled Kingdom by the Institute of Chartered At¢ounlaDls In Irp.18nd
UNITED CHRISTIAN AID STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 JANUARY 2018 31.1.18 UnTestricted fund 31.1.17 Total fijnds Noleg INCOME Af4D ENDOWMENTS FROM Donations and legacies 20,793 36,307 Other trading activitie5 Investtnent income 7.780 Total 20,796 44,090 EXPENDITURE ON Charitsble activities Charitable activities 23,669 44,974 14ET INCOMEI(EXPENDTfuRE) (2,873) (884) RECONCILIATION OF FUNDS Totsl lunds brought forward 5,795 6,679 TOTAL Fuf4DS CARIUED FORWARD 2,922 5,795 The note5 forni part of th¢5e financial statements Page 4
UNITED CHRISTIAN AID BALANCE SHEET AT 31 JANUARY 2018 31.1.18 Unrestricted fund 31.1.17 Total fi]nds Notes FIXED ASSETS Tangible assets 1,767 2,749 CURRENT ASSETS Cash at bank 1,755 3.046 CREDITORS AMots falling due wtthin on¢ y¢ar (600) NET CURRENT ASSETS 1,155 3,046 TOTAL ASSETS LESS CURRENT LIABILITIES 2,922 5.795 NET ASSETS 2,922 5,795 FUNDS Unrestricted fijnds 2922 5,795 TOTAL FUNDS 1922 5.795 The charitsble compally is eDtitl¢d to exemption from audit under Section 477 of the Companies A¢¢ 2006 for th¢ year ended 31 Jamuary 2018. The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2018 in accordance with Se¢tion 476 of the Companies Act 2006. The trnstees acknowledge thttr responsibilities for (a) ensuring the charitable company keeps a¢¢ounting records that comply wtth Sections 386 and 387 of the Companies Act 2006 and preparing fmancial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial Ye and of its surplus or d¢fi¢it for each financial year in accordance with the requirements of Se¢tions 394 and 395 and which otherwise comply with the requiretnents of the Compani¢s Act 2006 relaung to financial ststements, so far as applicable to the charitable colnpany. (b) These financial statements have been prepared in accordance with the sp¢¢ial provisions of Part 15 of the Companies A¢t 2006 relating to charitable small ¢ompanies. The finaneial statem¢nts were approved by the Board of Trustees on 24 October 2018 and were signed on its b¢half by.. T J Lennon -Truste¢ The notes fomi part of these f]nancial ststetnents Page 5
UNITED CHRISTIAN AID NOTES TO THE FINANCJAL STATEMENTS for the Year Ended 31 JANUARY 2018 ACCOUNTING POLICIES Basis of preparing the financial staternents The financial statements of the charitable company, which is a public benefit entity under FRS 102, have b¢en prepar¢d in a¢¢ordance with the Charities SORP (FRS 102) 'A¢¢ounting and Reporting by Chariti¢s- Stattment of Recon]mended Practice applicable to charities preparing their accounts in ac¢ordan¢e with the Finoncial Reporting Standard applicable in the UK and Republic of treland {FRS 102) (effective l January 2015),. Financial Rewrting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of treland, and the Companies Act 2006. The fmancial statements have been prepared under the historical cost convention. Income All in¢ome is recogni5ed in the Statement of Financial Activities once the charity has ¢ntitlement to the funds. it is probable that the income will be r¢c¢ived and the amount can be measwed reliably. Expenditure Liabilities are recognised a5 expendilure as soon as there is a legal or constructive obligation committing the harity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be m¢asured reliably. Expenditure is accounted for on an a¢¢ruals basis and ha5 been Classified under headings that awegate all cost related to the category. Where ¢05ts cannot be directly attributed to partlcular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed Assets All Axed assets are initially recorded at cost. Depreciation is provided at th¢ following annual rates in order to write off each asset over its estinted useful life. Fixtur¢$ and fittings Motor vehicles 250/0 on reducing balance 250/0 on reducing balance Txxatio The charity is exempt from COTpordtion tsx on its charitable activities. Dd accounting UT)restricted funds can be used in accordance with th¢ charitable objectives at the discretion of th¢ tystees. Restricted fijnds can only be used for particular restricted purposes within the objects of th¢ charity. Restri¢tions arise when specified by the donor or when fisnds are raised for particular r¢5trict¢d Purposes. Further explanation of the nature and purpose of each fund is included in the notes to the fmaneial stat¢ments. Hire purchase and leasing commitments Rentals paid under operating l¢as¢s are charged to the Statement of Financial Activities on a straight line basis over the peri(NJ of th¢ l¢a5¢. OTHER TRADINC ACTIVITIES 31.1.18 31.1.17 Shop income Reeycling Income 3.080 4,700 7,780 Page 6
UNITED CHRISTIAN AID NOTES TO THE FJf4ANCIAL STATEMENTS- CONTINUED for the Year Ended 31 JANUARY 2018 INVESTMENf INCOME 31.1.18 31.1.17 Deposit account Énterest NET COmE/{EXPENDITtlRE) Net incomel(expenditure) is stated after chargingl(¢rediting): 31.1.18 31.1.17 DepreciaÉion- owned assets Other operating leases Deficxt on disposal of f]xed a55¢t 589 917 1,800 393 TRUSTEES, REMUNERATION AND BENEFITS There were no IsteeS, remuneration or other Ixnefits for the year ended 31 January 2018 nor for the year ended 31 January 2017. Trustees, expenses There were no trwstee5' expenses paid for the year ended 31 January 2018 nor for the year ended 31 January 2017. TAP4CIBLE FIXED ASSETS Fixtures and rittings Motor vehleles Totals COST At l February 2017 Disposajs 1,679 (1,679) 28,645 (I 1,000) 30,324 {12,679) At31 January2018 17,64S 17,64S DEPRECIATION At l February 2017 Charge for year Eliminated on disposal 1,609 25,966 589 (10,677) 27,575 589 {12,286) (1.609) At31 January2018 15,878 15,878 NET BOOK VALUE At31 January2018 1.767 1,767 31 Jalluary2017 70 2,679 2.749 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.1.18 31.1.17 Accrued expenses 600 Page 7
UNITED CHIUSTIAN AtD NOIES TO THE FINANCIAL STATEMEf+rrs- CONT ror the Year Ended 31 JANUARY 2018 MOVEMENT IN FUNDS Net movement irt funds At 1.2.17 At 31.1.18 Unrestrieted funds General fijnd 5,795 (2,873) 1922 TOTAL FUNDS S795 (1873) 2,922 Net movement in fimds, included in the above are as follows: Ineoming resources Resources Movement in expended fuRds Unrestricted funds Generdl fimd 20,796 (23,669) (2,873) TOTAL FUNDS 20,796 {23,669) {2,873) Compar*tSves for movement in fndS N¢t movernent in fund$ At 1.2.16 At 31.1.17 Unrestrleted Funds Generat fijjid 679 (884) 5.795 TOTAL FUNDS 6,679 {884) 5,79S Comparative net movement in fund4 included in the above are a5 follows: Incoming resources Resources Movement in expend¢d fund5 Ullrestrieted fndS General fi]nd 44,090 (44,974) (884) TOTAL FUNDS 44,09 (44,974) (884) RELATED PARTY DISCLOSURES There were no related party transactions for the year eTKled 31 January 2018. Page 8