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
R8gisier*d 10 Garry out audit work and regulaied lor a range ot Invo*m¥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 ￿e￿rtIng 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 fi￿d education of student5 that Car￿0t 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 A￿0¢]￿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 N0vemE￿r 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
- resi￿ed 25.10.18
Cotnp#ny Secretary
S O'conaill
Indep¢nd¢nt examiner
William Kel￿eth 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 $i￿ed 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 trn￿tee$ (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 giv￿1 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 eXa￿lned your eharity accounts as required under section 65 of the Charitie5 Act and tny exami[￿tion was c￿TLe2. 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 recor4￿1> 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 tn￿tee$ 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 ac￿￿Untillg 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 Fir￿n¢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 Irtsti￿le 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 brO￿ght 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 S￿bJeCt
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 Stattrne￿ts
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 recO￿lSed 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 reco￿1]Sed as expenditure as soon as there is a legal 01 eonstructive obligation ￿mmItt1ng the charity
to that eXpendI￿re, 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 fi￿dS can be used in accordance with the charitable objectives at ihe discretion of the t￿￿tees.
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 pU￿oSe5.
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 tn￿tee$. remUne￿t7tsn 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
(15￿78)
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 fi￿d
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 fi￿d$, 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