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 Th￿teeS
Ito2
Independent Exami￿5 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 t￿slee5 who are also directors of the elwity for the pU￿oSeS of the Companies A¢t 2006, present their report with
the f￿ancIal 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 InfraS￿Cture, 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¢$ourc¢s expended
during the year amounted to £23,669 (2017= £44,974) of which £21.253 was in the fom of gifts to Moldova (2017..
£40,774). The Charity held £1,755 in cash reserves at the year end (2017- £3,046). The Tn￿teeS regard this as
sufficient and are reviewing the reserves policy in the current year.
srRucfuRE, GOVERNANCE AND MANAGEMEwr
Governing doeument
The charity is controlled by its goveming doeument, a Memorandum and Articles of Association. and constitutes a
limited company. limited by guarantee, 8$ 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 o￿let
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 pu￿oSe5 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'h￿rte￿I
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
AMo￿ts 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 estin￿ted 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 I￿steeS, 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 f￿ndS
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 f￿ndS
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