Chartered Accountants and Registered Audilors REGIsfERED COMPANY NUMBER: N1033537 (Northern Ireland) REGlStERED CHARITY NUMBER: 103459 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENfs FOR THE PERIOD I FEBRUAR Y 2018 TO 30 JUNE 2019 FOR UNITED CHRISTIAN AID Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enntskillen Co. Fermanagh BT74 7BT C+LlItIERED R8gisierd 10 Garry out audit work and regulaied lor a range ot Invom¥ni tyJ$iness a¢twilks in Ihe United KingdoTn by Ihe Inslilule ol Chartered Accountsnts in1r$1and
. UNITED CHRISTIAN AID CONTENTS OF THE FINANCIAL STATEMEWfS ror the Period l FEBRUARY 2018 T030 JUNE2019 Page Report of the Trustees Ito2 Indq)endent Examinevs Report Statement of Financial Acttvities Balance Sheet 5t06 Notes to the Financial S¢atements 7t09
.UNITED CHRISTIAN AID REPORT OF THE TRusfEES for the Perkod l FEBRUARY 2018 TO 30 JUNE 2019 The trusiees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial s(ktemetLts of the charity for the period l February 2018 10 30 June 2019. The trustee5 have adopted the provisions of Accounting and ertIng by Chari(ies'. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Rep(Trrting Standard appli¢abl¢ in th¢ UK and Republic of Ireland (FRS 102) (effective l January 2015). OBJECTIVES AND ACTIVITIES Objective5 and Activities The objectives of the Company are to'.- {a) relieve poverty and sickness (b) protect and preserve health by the provision or assistance of humanitarian aid aTnongst the poor and underprivileged people5 of Eastern Europe in particular hospitals and orphanages. It aims to advance the education of th¢ public in Northern Ireland Concerning the causes of and way of relieving poverty. sickness and distre in Easlem Europe. Aetivities We raise money by way of regular sponsorship and donations. The money generated is then given to families on a bi-monthly basis. We also fid education of student5 that Car0t afyord to pay for it. These families are chosen by the town hall and school teachers being PLH)r and in need. We also help families with money, appliance5 and payment of utiliiy 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. W¢ renovate kindergartens and provide new textbooks for schools. For families with alcoholism or the inability to manage money we pay a fixed atnount per month in the village shop for thetTh to draw on as needed. These &snounts are monitored on a regular basis to ensure they are being used properly for the needs of the children. We also S¢Dd a newsletter to our regular donors updating them on the work being carried out by the charity. Publie benefit The benefits flowng from the purpose of the charity include an indiyidual families identified to be in need being able to afford the basic needs of food, clothing and h(Trusing. This leads to improved health and wellbeing. Communites have a¢$5 to basic infrastructure, water and gas supplies, basic childcare. employment opportunities, leading to improved local economy and Community developtRent. This flnancial assistance has enhanced relations between Northern Ireland and the Eastern European country being supportcd. FINANCIAL REVIEW Financial Review The total income for the period ended 30 June 2019 atnounted to £13.373 (2018.. £20.796). Totsl resources expended during the period amounted to £16295 (2018.. £23,660) of which £12,553 was in the fortn of gifts to Moldova (2018: £21253). The Charity closed the bank a¢untS and had no cash reserves at the period end (2018.. £1,755)- STRUCTURE, GOVEIiTrIANCE AND MANAGEMENT Coverning doeument The charity is controlled by its governing dwumenL a Memorandurn and Articles of A0¢]li0[ and constitutes a limited company. limited by guarantee. as defined by the Companitt Act 2006. The company was incorporated on 28 January 1998 and registered with the Charity Colntnisgion for Northern Ireland on 23 N0vemEr 2015. Risk martagcment The trustees have a duty to identify and review the risks Éo which the charity is exposed 8nd ensure Appmpriate controls are in place to provide reasonable assurdnce against fraud and error. Page I
. UNITED CHRISTIAf4 AID REPORT OF THETRUSTEES for Ibe Period l FEBRUARY 2018 TO 30 JUNE 2019 REFERENCE AND ADfvItNlSTRATIVE DETAILS Regi4tered Company Thumber N1033537 (Northem Ireland} Registered Charity number 103459 Registcred offtce 306 Drumbeg North Craigavon Co. Armagh BT65 SAF Trustees Mrs B McGoldrick T J Lennon T Lewsley N McGinn - resigned 1.4.19 - resigned 25.10.18 - resied 25.10.18 Cotnp#ny Secretary S O'conaill Indep¢nd¢nt examiner William Keleth Rainey FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Femianagh BT74 7BT CESSATION OF TRADING The ehariiable company ceased activities on 30 June 2019. Approved by order of the board of trustees on 4 Novemb¢r 2019 and $ied on its behalf by.. T J Lennon - Trustee Page 2
& LWJJooézteJ Chartefed Accounlanls and Registered Aiidilors INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UNITED CHRISTIAN AID I report on the accounts of the company for the period l Febnwry 2018 to 30 June 2019. which are set out on pages four to nine. Resp¢etive respoThsibilities of charity trusÉees and examiner As the charity's trntee$ (and also the diiectOTS for the purp95es of company law} you are responsible for the prepaTation of the accounts in aecordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is noi subject to audit under Company law and is eligible for independant exkminatiow it is my responsibility to= examine the accounts under section 65 of the Charities Aet follow the procedures laid down in the general Dire¢tions giv1 by the Charity Commission for Northern Ireland under Section 65{9}(b) of the Charities Act state whether particular matters have come to Iny attention. Basis ofthe independent txaminer's report I have eXalned your eharity accounts as required under section 65 of the Charitie5 Act and tny exami[tion was cTLe2. our in accordance with the general Directions giveYL by the Charity Comt¥LiSsion for Northem Ireknd under section 65(9)(b) of the Charititt Act_ T4e examinatiorj itL¢luded a rei*Aew of the accounting recor41> kept by the chariiy aiid a cotnparit.)n of the account- preserlted with those records. It diso included consideration of any UnLLfual ktems or disclosures in irLe accounts. and seeking explanations from you as charity tntee$ coneeming any such matters. My role is to state whether any matrrial matters have come to my attention giving me eause to believe". That accouRting records were not kppt in accord8Trce wth section 386 of the Companies Act 2006 That the acci)iink) du iiC)i accord with those acUntillg records That (he accounts do not CQTnply with the accouTI Ing iequii.?ments of section 396 of the Companies Aet 2006 ar:. with the Tnethods and principles of the Charities Statement ot Recommended Practice appliable to charitie5 preparing their a¢¢ounts in accordance with the Firn¢la1 Reporting Slandaid applicable the UK and Republic of Ireland That there is further inforniation needed for a proper u[erstanding of the accounts to be reached. IndcpertdeTht examiner's ststement I have rnpleted my examination and hav¢ no concerns in respect of the Tnatters (l) to (4) listed above an(L in connection with following the Directions of the Chaxity Cotnmission for Northem Ireland. I have found no tthattets that require draw to your attention. J&LA< William Kenneth Rainry FCA Patton Rainey and Associat&% Chartered Accountants 6 East Bridge Street Enniskillen Co. Fem)anagh BT74 7BT 4 Novetnber2 Reoislered cairyout audit wtyk and rtgulaitrd lor a rangp ol Inveslmpni business acti¥ltFes in the United Kingdom by Ihe Irtstile ol Chartered AccounlaDls In Irdand P#LrP. I
. UNITED CHRISTIAN AID STATÉMENT OF FINANCIAL ACTIVITIES for the Period l FEBRUARY 2018 T030 JUNE 2019 Perlod 1.2.18 Year Ended 31.1.18 Total fijnds 30.6.19 Unrestricted fund Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 13.371 20,793 InvestTnent income Total 13J73 20.796 EXPENDITURE ON Charitable activities Charitable activities 16,295 23.669 NET INCOMEI(EXPENDITURE) (2.922) {2,873) RECONCILIATION OF FUNDS Total funds brOght forward 2,922 5.795 TOTAL FUNDS CARRIED FORWARD 2,922 The notes forn) part of these financial statements Page 4
.UNITEDCHRISTIAN AID BALANCE SHEET AT 30 JUNE 2019 31b.6.19 Unrestricted fund 31.1.18 Total fi]nds Notes FIXED ASSETS Tangible assets 1,767 CURRENT ASSETS Cash ai bank 1,755 CREDITORS Atnounts falling due within one year (600) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 2,922 NET ASSETS 2.922 FUNDS Unrestricted funds 2,922 TOTAL FUNDS 2.922 Th¢ notes forni part of these financial statements Page 5 continued...
.UNITED CHRISTIAN AID BALANCE SHEET- CONTINUED AT 30 JUNE 2019 The chariiable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 ftTrr the perKod ended 30 June 2019. The members have not required the company to obtain an audit of its financial statements for the period ended 30 Jurte 2019 in ac¢ordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that Comply with Sections 386 and 387 of ihe Cornpanies Act 2006 and preparing flnancial statements which give a tTue and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise cotnply with the requiretnents of the Companitt Act 2006 relating to financial Statemen $0 far as applicabl¢ to the charitable company. (b) These financial ststements have been prepared in aecordanee wilh the provisions applicable Éo charitable compamies SbJeCt to the small companies regime. The financial *atements were approved by the Board of Trustees on 4 November 2019 2nd were s]ed on its behalf by.. T J Lennon-Trustee The notes fom part of ihese financial statements Page 6
.UNITED CHRISTIAN AID NOTES TO THE FINANCIAL STATEMENTS for the Period l FEBRUARY 2018 TO 30 JUNE 2019 ACCOUNTING POLICIES Basis of preparing the financial Stattrnets The financial statements of the charitable company. which is a publie benefit entity under FRS 102. have been prepared in accordance Mth the Charities SORP {FRS 102) 'Accounting ond Reporting by Charities-. Statement of RecoTntnended Practice applicable to charittes preparing their accounts in accordance wth the Financial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015}'. Financial lieportÉng Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost eonvention. Income All income is recOlSed in the Ststetnent of Financial Activities once the charity has entitlement to the fimd& it is probable that the income will be received and the amount can be measured reliably. Exptndilure Liabilities are reco1]Sed as expenditure as soon as there is a legal 01 eonstructive obligation mmItt1ng the charity to that eXpendIre, it is probable that a tran5frr of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all Cost related io the caiegory. Where cosis eamot be directly attributed to particular headings th¢y have been allocated to tIvitieS on a bosis ¢onsist¢nt with the use of resources. Tangible fixed assets All fixed assets are initially recorded at cost. Depreciation is provided at the following annual rates in order to WTi¢e off each asset over its estimated useful lif¢. Fixtures and fittings Motor vehicle5 25 /0 on reducing balance 250/r* on reducing balance Taxation The Charity is exempt from corporation tsx on its charitable activities. Fund aceomnting Unrestricted fidS can be used in accordance with the charitable objectives at ihe discretion of the ttees. Restricted fi]nds can only b¢ used for particular r¢stri¢t¢d purposes within the object5 of the dtsrity. Restrictions arise when specified by the donor or when filnds are raised for particular restricted pUoSe5. Further explanation of the nature and putwse of each fund is included in the notes to the financial statements. INVEsfMENT INCOME Period 1.2.18 to 30.6.19 Year Ended Deposit account interest Page 7
.UNITED CHRISTIAN AID NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the Period l FEBRUARY2018T030JUNE 2019 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting)= Period 1.2.18 Year Ended 30.6.19 Depreciation- owned assets Defi¢ii on dispos21 of fixed assel 589 393 1,767 TRUSTEES, REMUNEIi4TION AND BENEFITS There were no tntee$. remUnet7tsn or other benefits (or the period ended 30 June 2019 nor for the year ended 31 January 2018. Trustees, expenses There were no trnstees. expenses paid for the period ended 30 June 2019 nor for the year ended 31 January 2018. TANGIBLE FIXED ASSETS Motor vehieies cosr Ai l February 2018 Disp05als 17.645 {17.645) At30June2019 DEPRECIATION At l FebrLW 2018 Eliminated on disposal 15J78 (1578) At30Jw)e2019 NET BOOK VALUE AI30June2019 At31 January2018 1,767 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.19 AccNed expenses 600 Page 8
-UNITED CHRISTIAN AID NOTES TO THE FINANCIAL STATEMENTS- CONTINUED forthe Period l FEBRUARY 2018 T030 JUNE 2019 MOVEMENT IN FUNDS Net movement in funds At 1.2.18 At 30.6.19 Unrtttri¢ted funds General fvnd 2.922 (2,922) TOTAL FUNDS 2.922 (2,922) Nd movement in fifftds, included in the above are as follows.. Ineomirlg resources Resources exptnded Movement i funds Unrestricted funds Generdl fid 13J73 (16,295) (2,922) TOTAL FUNDS 13J73 (16295) (2,922) Compara¢iv¢s for movement ID funds Net movemellt in funds At 1.2.17 At 31.1.18 UnrestrKrted Funds General fund 5.795 (2.873) 2,922 TOTAL FUNDS 5,795 (2,873) 2.922 Comparative net rnovement in fid$, tncluded in the above are as follows.. Ineoming resources Resources expellded Movement in funds Uurestricted funds Genetal fimd 20,796 (23,669) (2.873) TOTAL Fuf4DS 20,796 (23,669) (2.873) RELATED PARTY DISCLOSURES There were no related party transactions for th¢ p¢riod ended 30 Jvne 2019. Pag¢ 9