Dorcas Ministries International
Company Limited by Guarantee
Stalemenl of Flnancial Activllles
(Includlng Income ar￿ expendlture accounl)
Year ended 31 December 2019
2019
Unrestriei•J
furth Total funds Tolal funds
2018
Incom• •nd endowm•nts
Donalb)ns l&Jac*s
Total Incom•
102281
102.281
30,743
102281
102.281
30.743
Expqndlturè
Expenditure on raising luTrJs:
Cosls of raislro tknnatKsns aThl1gg
Expendilure on charitab￿ actNthes
Toial •Xpm￿1lUrn
2,872
18.405
95,583
95.583
95.583
21,277
N•t In¢om• *nd n•t mowm•nt th fvndl
6.698
9,466
Recon¢llS•tlon ol Iw
Tot￿ lunds bwht lorward
Talal Iwid8 ￿rI00d lorn•wd
9,466
16.164
9.466
16.164
9,466
The statement ol linarKII ￿trYI￿eS l￿deS al gains aThl hJ8ses reeowised kn th8 yaar.
All income and expeTrJiturg derfve Irom corMu)ui￿ acti￿tio￿

D￿CaS Mlnistries Intematlonal
Comp•ny Umlled by Guamntee
Sl•tsm•M ol Flnanclal Poslllon
31 D•c•mber 2019
2018
12
15.147
1.667
16014
16.814
16.814
2.705
7.261
C•sh th bart( orn1
9.966
500
16,164
1466
urwest￿10d luThlx
1&164
16,164
14
9,466
477 01 tho crynpari￿ Acl 201kl lo ￿1• ctyrya
members re0ir￿ ts cryany to authl of finarbial th•
Th•so fil￿rKI￿ *al•rnwts wwe by Ih b)aryl ol •rnl aulPth$8d IOT ao
Odober 2020. ar• slgn•d ￿ Jjthal ol th• ty.
ULIL- h*iSk.
Jrknslon

Dorcas Mlnlstrfes Inlernaiional
Comp•ny Umll•d by Guarnnl
Sl•l•mont ol C•$h Flowi
Y••r •nd•d 31 Dtt•mber 2019
2019
2018
6.698
9.466
Trnd• 01￿1 ¢J•tsorn
112,4421
15.5941
15.5941
12.7051
7.261
7.261
15.5941
7.261
7.261
C••h Ind c•th •qul¥•lonb •1 boglnnlng of year
C••h •nd eoh •quh•l•nl• •1 •nd ol p•r
1.667
7,261

Dorcas Minislries International
Company Umlled by Guarantee
Notes to Ihe Flnan¢lal Slalements
Year erKled 31 De¢ember 2019
The charity 1$ a benefrt gnbty aThJ a me crffipany limited by guarantee, registered in
Norttwrn Ireland and a registe1￿ Charity in Northem Ireland. The athjress ol the registered ￿rICe
is 38 O￿en5kerry Lan8. FNemIleto￿, Co Tyrone. 8T75 OSP. ￿rtheM Ireland.
i Stat•m•nt ol compll•n
These finan081 statements have be￿ wepartd in Com￿￿&￿￿e ￿lIh FRS 102. Tho Financial
ReportiThJ SlarKlard a￿￿cab￿ in Ihe UK the Re￿￿le ol 1r8L4￿1., the Statem&nl ol
Recommended Pradu appQcabk io charilies preparit¥J their accounts in accordance wilh the
Finanual Reptsrtir4J Slandard appth.c￿e in the UK and Republ￿ ol Ifelatxt IFRS 1021 (Charities
SORP IFRS 10211 and tha COrrpni￿ Acl 2r*)8.
Ac¢ountlng w￿•1
B••ls of PT•W•lloTh
Th9 linanclal gtatements have been [￿ePa￿ on the historical cost basis. as modi1￿ by the
rovaluatrjn ol certain finw￿ ass&ts ar#1 and inv•stmenl Prci￿ rneasured at lair
value through In￿MI or •Xpern￿rtUt•.
Th• I1￿￿la1 slat￿9n￿ arn pry•d in 81ortAYJ, is luThXirThl Gurmn¢y ol Ihé ¢ntity.
Golng Gonc•rn
Thgrg arg no nwtgrigl u￿ertainl• ¢haritl$ 8bihty to
JydgeM¢nts and key ol ￿tIn￿lOn uncertalnty
The Coffyny assets and liabilrtrt affj based on spets'f¢ ¢abJlaiiins Y•ilh Ihe excepiK*n ol il's
accrual lor accounlaw. Th• ¥x4yJniary ac¢rt491 has estimated in ¢onjunclion wlh Ihe
accounlanl&
Fund accounllng
Unrestrfcled funds arn awlatdg lor use al fv rfisuelTh busteeg lo lurther any ol the
charilys purposes.
O¢svJnaied luThls are Wastr￿ed luryts eafrna￿ bl the truslees lor pthcu&r futtxg project or
cofflmitrngnL
ReBtrKted lunds are &th4ected lo r8slr¢ipx on th￿r exp8thre dxlar•J by thè donor or
through Ihe lemis ol an 4wal. aThl law inlo ong ol subdwgs: restricted ir￿orn8 funds or
erKSJwment lunds.

Dorcas Ministries International
Company Limlted by Guaranlee
Notes lo the Flnanclal Ststements
Year ended 31 December 2019
l Accwntlng pollcl•s
All ir￿MIr￿J resources are iKIKled in the stalemenl ol financlal aGti7ths when ￿NIeMent has
passed to the charity" il is probat* that the ec*)rtomi¢ benefits asswale(I wlh ihe transaction ￿17
lkn¥ kn the charity a￿1 the amounl ¢an be rew ffleasured. The lolh)wing speulic wlicies aro
led lo particukr c￿eg0￿8 ol income:
I￿ome Irom (k)natN)ns or grarts is recogniwj *then Il*te is evxlerKe ol entitlement lo the
receipt Is probab18 ar*J its amouth can ￿ measured reliaLIy,
19w inc￿• is rwKe(l recW is wthablè aThJ eniiuernent is 85tabJished.
irKome Iwm donat￿ g(*ds is measured al Ihe lair valje ol ihe o)ods unless this Is
Impraetul lo moasure refiably. in case the Va￿￿ is derNed Irorn the cost to the donor
Ihe eslimaied reyale val￿. Donaled faolili8s and Se￿￿oS are reeognised in Ihe accounts
when r8c8ivBd il tho vthè can bg rel4*ty mgasuroo. No amoLM)ts ara in¢l￿ed for the
contribut￿n ol yeral w￿nIee1$.
Inctsme Iroffl ¢ontr&ts lor swwy ol ser41ce$ 15 reCI)g￿￿1 wth Ihe d8fvery ol th•
contracted seThlce. Thi8 ¢lassilled as unrestri¢led funds unles5 Ihore is a contractual
requirement lor il lo b8 S[￿1 on a partnts puwe and returned rf unspent. in which case
tt may te regarded as Testrtled.
A0￿U￿1 •xpthd•d
Expe1￿lluTe is wraed on an wuals bags ag a thabilty is irM*ffed. Expendilure include5 any
VAT t•thich caftr￿t b8 lulty f¢c¢vered. is ¢lasS"l￿d ￿￿er h￿ing5 01 tho $111gm•ni ol
INiancial acimli￿ to rt relaies..
expeTrSture cffl rnrflrg fuThts inrAths th8 costs ol 41 lunth•sirg activiti•s. events. rnn.
¢haritabl• trathng athviti6s, *KI sal8 ol ￿lj5.
•xpenthlurn on a¢lwillos i￿￿J￿&s 81 o)sts incurr&1 by a ¢h8rity in undertaking
activilw thal further rfs charltable alms lor Ihe benelit ol lis benekiaries, inclL*Jing Ihosg
SLWrt cosls ￿$ts relating to the gO¥Vnan￿ ol th8 ¢harity appor1￿ed to charilable
olheT exp8TrSrtuffj inc*JJes al trxwmthluro that is r•ither rdal•J lo rak8wvJ lurth lor Ihe
dHrity nor part ol rfs expgTrJtur• on Charila￿ actNrties.
All ¢osts are afvjcated lo expeThltture eategyies refieding the use ol the resource. Thrèct costs
atlributable to a sirol8 xllvity are alkxaled threci￿ lo thal activity. Shared costs are appoflioned
Flninelal Inslwmenls
A fina￿la1 Lsset OT a financial fthifty is rec￿gnI￿1 onty ￿then the charity becomes a paty to ihe
Contractu￿ w0￿S1Or￿ ol the ￿￿truM￿}I.

Dorcas Ministries International
Company Llmlled by Guarantee
Nol8s to Ihe Flnanclal Statsments
Year erKled 31 December 2019
Ac¢ounllng polw
Fln•nei•l Inslwments
Basic linanual inslruments are in￿aty re¢owised at the amwnt iewvatl8 or payable onc￿d1￿j
any rekted transacAion cos
Currgnl assels and are s￿Se(went￿ measured al Ihg cash or other
)￿ideratIOn ex￿￿0 to be paKI or recewj and noi d¢scounl8d.
D8bl ir￿￿M￿lS are measur•J al amovtstrj o)sL
Where inv8strnonls in shares are trad￿j or iheir lair ¥￿￿e can oiherwse be rneasu￿d
f81iably. thg inveslm8nl is thequently Measur￿ al Iwr vaknje wlth changes in lair value
recognisad in incomg and expeThh'ture. AM other suth WNesbnents arg sthequenlly measured al
cosl less impaimenl.
Olher Ilnanoal knslnJment$. I￿ll*J￿￿J derivalves, are initHty recg)onlsed at lalr value. unless
paymgnl lor an assel is deferr*J be￿￿ normal busin8SS tenn5 or financed at a iale ol inierest
that is not a mathet ratè. in case the assèt is measured at the Kxesent value ol Ihe future
paymgnts (liscounted al a markel raie of interest l¢y a similar debt InStr￿ent.
01￿1 finanaal irtstrurnents *• subs•wty measur&J at fir vak*. with any changes
rgwnisgd in th8 Statement ol linartial actr*il*s. exceptK)n of hedging Inslrumenls in a
d8$wJnat8d hedgir4J relaiionship.
Financvdl assels Ihat are rneasur8d at coyt or amoniged ¢osl afe wie￿1 lor objecm evthnce
ol impaimeni at the end ol each reF¢ylirKJ dale. 11 there is objeclwe eviden¢e ol impairment, an
irnpairment Ioss 15 T8cognis8d uTrJer Ihe appw4yiate heathNJ in s￿lement ol financial
activili•$ in *thich thè inilial 9ain *as rgcrpjnwl.
For al wity inslwments regardgss ol swyyltineè. aThl Ol￿r linanoal assets Ihal are
inoSvidtJally sigrbrftant. thesg are assessed ithmdually ftN impairmenl. Olher financial assets arg
either assessed indwiknlly oi on the basis ol simiL4r cr•Jrt risk ¢haraclorislics.
Any reversals ol Impainn8nl are rtc¢*Jnised immthsotely, lo Ihg gxtent that the reversal not
result in a carryirrfJ amounl ol the finanoal as5el thal exceeds what th8 Carr￿n9 amount would
have b8gn h•J the imp•rffl8nl Trjt be8n rac0￿159d.
Llmlt•d by guornntee
The ￿th11ty ol each memLw i8 limi1￿1 to £1, beirq the amtyjth that every m.ember ol the
Cornpaly undBrtakes lo ￿ntri￿￿te to Ihe assets ol the Company. in Ihg event ol Ihe Same being
wouThJ ￿ vthile he ¢¥ she is a member, or v*thn ong ￿ar after he of she OT il ceases to b
membtrr. lor pawnert ol debts arwj labiStig5 ol Ihe Company ¢onifacted before ho or she or it
Cvdses lo be a member. aTrd of the costs. charges expèns95 01 windirvJ up. and lor Ihe
adiuslment of rKJhls ol thg contr*xrtorns amfshg themsefves.

Dorcas Ministries Internatlonal
Company Llmlted by Guarantee
Notes lo Ihe Flnanclal Statements {￿￿￿1•d)
Year ended 31 December 2019
Don•tlons ￿dI09¥¢I?9
Unrastr￿1ed Tot•1 Funds Unreslrfcted Total Furhys
Funds
2019
Funds
2018
Don•tlon8
Dowlons direcl Irom mèrnb9￿ d lh•
Public
Donalions from Doreas Kliss¥)nary
Trust
70.196
70,1
19,571
19,571
32.085
102281
32.085
11.172
11.172
102.281
30.743
30,743
Co8t¥ of r•I￿r￿J donatlon• and l•g•cl••
Unresiricled Total Fund$ Ur*8s1￿led Tolal Funds
Funds
2019
Funds
2018
Cosls ol raL8lw aThJ kgaws
Donaiions
2.872
2.872
pendllurn on cha￿l•blo •c¢Mtkn by fimd ty
Unr•sirtled Totsl Fundy Unrestrieied Tothi Funds
Funds
2019
Fur*ts
2018
A￿Nty￿1
Swrt costs
95.434
149
95,434
149
t7.￿5
500
17,905
500
95.583
95.583
18.405
18.405
Expendlluf• on ch•rlt•bl• •ctfvllkn by•¢t￿lty type
Aclmli
Jertaken
direcity cos
Toi•l lund•
2019
Toi41 lund
2018
Aciivity t>F¢ 1
Govemanc• costs
95.434
95.434
149
149
17.905
soo
95.434
149
95.583
18.405
I￿•￿id•n1 •x•mln•tlon fw*
2019
2018
Fees payabkn to IIE IndeF￿dent &xamh*r lor:
IrwJop•ThlfftK exam1r￿l￿7ft of ts Ilnandal ￿&tem￿nIS
soo
500

Dorcas Ministries International
Company Llmlled by Guarantee
Notes to the Flnanclal Statements
Year ended 31 December 2019
10. gt•ff cosls
The lolal staff costs afmj empknyee tenelits for Ihe Tel￿￿￿j are anatysed as loll)w8:
2019
2018
Tho average head Cowbt ol emp￿￿ durirrfj the ￿ was Nil {2018: Nifj.
No employee ￿CeIVed empw ber￿lts ol morn than £60.LKM) during yoar (2018: NID.
11. Tnjstee rnrnun•rntlon •nd •xp8n
No remuneralion was pathy by Dor¢as min￿ Inlemalx>n41 io any ol its Twsteos IhTouohoul tho
yoar endod 3151 Docemt*r 2018.
12. Deblor¥
2019
2018
Oiherdeblors
1S.147
2.705
13. CrndlloT•: amoun1• hlllng duo aft•r mov• th•n on• y••r
2019
2018
AccnHl$ Bnd delerred lTh>)me
650
500
14 AnalyJl8 ol charfthbl• l￿dI
UnMtrlct•d fund•
Al
31 Oe¢ember
2019
1 Jw¥Jary 201
lrtome Exp•nditure
Ggn8fal funds
102.281
{95.583)
16,164
Al
31 December
2018
l JarnAry 201
Irthne Expe￿IlluTe
General lunds
30,743
{21.2771
9,466

Dorcas Ministries International
Company Llmlted by Guardnlee
Notes to the Flnanclal Statements
Year ended 31 December 2019
1$. AMly¥ts of n•t •ssets b•tw¢en lund$
Unrestricied Total Funds
Funds
2019
cur￿n1 a$sel8
Credilors lèss Ih8n 1 y
16,814
16501
16.164
16.814
16501
16.164
Unreslricted Tolal FuThJs
Fund5
2018
Current ajsels
Creditors less than l year
9,966
1scKJ}
9.466
9.966
15001
9,466
16. Fln•nei*l InstnNn•rt¥
The caryro a￿K￿nI lor ea¢h ¢at•oyy ol finwKial i1￿tI￿nent is a5 folows:
2019
2018
Flnancl81 a>￿ts that are debt Instruments Measur￿ •t •mortl*ed ¢o¥t
Financial asws that are debi instrLWI)enis measyr•l al am¢)rtiS8d
9.966
9,966
Flnanclal lthbll¢tleJ me•8urnd 81 •rnortls•d ¢osl
Flnartél1Sabl&lles fflgasured at arnortised cost
500
17. An•tyg1¥ ol eh•nge• In n•t d•bl
At
Al 1 Jan 2019 Cash Iltrw$ 31 Dee 2019
C•sh al t4nk a￿1 in hand
7,261
15.$941
1.667