CHARITY REGISTRATION NUMBER: 106491
The 3 A's Anawim Adonai Africa Unaudited Financial Statements
31 January 2024
CLAREMOUNT
Chartered accountants 1b Brookmount Crescent Omagh Co Tyrone BT78 5HG
The 3 A's Anawim Adonai Africa
Financial Statements
Year ended 31 January 2024
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 13 |
| Notes to the detailed statement of financial activities | 14 |
The 3 A's Anawim Adonai Africa
Trustees' Annual Report
Year ended 31 January 2024
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 January 2024.
Reference and administrative details
Registered charity name The 3 A's Anawim Adonai Africa Charity registration number 106491 Principal office 108 Braden Road Drumquin Co Tyrone BT78 4QJ
The trustees
Mr G Gallen Mr E McHugh Rev P McCawille Mr C McGovern Mr B Shannon Mr T McCanney Ms A Mimnagh Mr F McCanny Mr P McAuley Independent examiner Shaun McElhinney 1b Brookmount Crescent Omagh Co Tyrone BT78 5HG
Structure, governance and management
The organisation is a charity registered on 17 July 2017. It is governed under The Charity Commission for Northern Ireland.
Objectives and activities
The charity's objective shall be to fundraise for the poor in Africa. The purpose of the charity is to support the youth of the St Mary's Catholic Miambani Mission, Kitu Diocese, Kenya, by administering grants to provide relief to those in need, promote health and advance education.
The charity will support Fr Richard N'Guta or appointed successor, to provide charitable need in the provision of food, payment of education fees, provision of vaccinations, sourcing and supply of water and the improvements and maintenance of communal areas and accommodation.
The trustees believe that the purposes above satisfy the elements of the public benefit requirement.
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The 3 A's Anawim Adonai Africa
Trustees' Annual Report (continued)
Year ended 31 January 2024
Achievements and performance
The results for the period are contained in the financial statements.
Financial review
The financial performance of the charity for the year has been consistent with the trustee's forecasts and expectations.
The trustees' annual report was approved on 4 June 2026 and signed on behalf of the board of trustees by:
Mr G Gallen Trustee
Mr T McCanney Trustee
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The 3 A's Anawim Adonai Africa
Independent Examiner's Report to the Trustees of The 3 A's Anawim Adonai Africa
Year ended 31 January 2024
I report to the trustees on my examination of the financial statements of The 3 A's Anawim Adonai Africa ('the charity') for the year ended 31 January 2024.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the ‘2008 Act’). You are satisfied that your charity is not required by charity law to be audited and have chosen instead to have an independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:
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accounting records were not kept as required by with section 63 of the 2008 Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements of the 2008 Act; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Shaun McElhinney Independent Examiner 1b Brookmount Crescent Omagh Co Tyrone BT78 5HG
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The 3 A's Anawim Adonai Africa
Statement of Financial Activities
Year ended 31 January 2024
| 2024 | 2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 36,454 | 36,454 | 10,840 |
| Investment income | 5 | 242 | 242 | 6 |
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| Total income | 36,696 | 36,696 | 10,846 | |
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| Expenditure | ||||
| Expenditure on charitable activities | 20,409 | 20,409 | 10,411 | |
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| Total expenditure | 20,409 | 20,409 | 10,411 | |
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| Net income and net movement in funds | 16,287 | 16,287 | 435 | |
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| Reconciliation of funds | ||||
| Total funds brought forward | 16,207 | 16,207 | 15,772 | |
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| Total funds carried forward | 32,494 | 32,494 | 16,207 | |
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 11 form part of these financial statements.
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The 3 A's Anawim Adonai Africa
Statement of Financial Position
31 January 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Debtors | 9 | – | 4,000 |
| Cash at bank and in hand | 34,174 | 16,981 | |
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| 34,174 | 20,981 | ||
| Creditors: amounts falling due within one year | 10 | 1,680 | 4,774 |
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| Net current assets | 32,494 | 16,207 | |
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| Total assets less current liabilities | 32,494 | 16,207 | |
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| Net assets | 32,494 | 16,207 | |
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| Funds of the charity | |||
| Unrestricted funds | 32,494 | 16,207 | |
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| Total charity funds | 12 | 32,494 | 16,207 |
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These financial statements were approved by the board of trustees and authorised for issue on 4 June 2026, and are signed on behalf of the board by:
Mr G Gallen Trustee
Mr T McCanney Trustee
The notes on pages 6 to 11 form part of these financial statements.
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The 3 A's Anawim Adonai Africa
Notes to the Financial Statements
Year ended 31 January 2024
1. General information
The charity is a public benefit entity and a registered charity in Northern Ireland and is unincorporated. The address of the principal office is 108 Braden Road, Drumquin, Co Tyrone, BT78 4QJ.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act (Northern Ireland) 2008.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Diclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. No judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies have a significant effect on the amounts recognised in the financial statements. No accounting estimates or assumptions have been made.
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The 3 A's Anawim Adonai Africa
Notes to the Financial Statements (continued)
Year ended 31 January 2024
3. Accounting policies (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
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The 3 A's Anawim Adonai Africa
Notes to the Financial Statements (continued)
Year ended 31 January 2024
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
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The 3 A's Anawim Adonai Africa
Notes to the Financial Statements (continued)
Year ended 31 January 2024
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 1,910 | 1,910 | 10,840 | 10,840 |
| Fundraising | 34,544 | 34,544 | – | – |
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| 36,454 | 36,454 | 10,840 | 10,840 | |
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5. Investment income
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | |
| £ | £ | £ | £ | |
| Bank interest receivable | 242 | 242 | 6 | 6 |
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| Independent examination fees | ||||
| 2024 | 2023 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 840 | 840 | ||
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6. Independent examination fees
7. Staff costs
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The 3 A's Anawim Adonai Africa
Notes to the Financial Statements (continued)
Year ended 31 January 2024
7. Staff costs (continued)
The average head count of employees during the year was Nil (2023: Nil).
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
8. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees
9. Debtors
| 2024 | 2023 | ||
|---|---|---|---|
| £ | £ | ||
| Prepayments and accrued income | – | 4,000 | |
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| 10. | Creditors: amounts falling due within one year | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Accruals and deferred income | 1,680 | 4,774 | |
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| 11. | Deferred income | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Amount deferred in year | – | 3,094 | |
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12. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| At | At | |||||
| 1 | February | 20 | 31 | January 2 | ||
| 23 | Income | Expenditure | 024 | |||
| £ | £ | £ | £ | |||
| General funds | 16,207 | 36,696 | (20,409) | 32,494 | ||
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| At | At | |||||
| 1 | February | 20 | 31 | January 20 | ||
| 22 | Income | Expenditure | 23 | |||
| £ | £ | £ | £ | |||
| General funds | 15,772 | 10,846 | (10,411) | 16,207 | ||
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The 3 A's Anawim Adonai Africa
Notes to the Financial Statements (continued)
Year ended 31 January 2024
13. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2024 | |
| £ | £ | |
| Current assets | 34,174 | 34,174 |
| Creditors less than 1 year | (1,680) | (1,680) |
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| Net assets | 32,494 | 32,494 |
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| Unrestricted | Total Funds | |
| Funds | 2023 | |
| £ | £ | |
| Current assets | 20,981 | 20,981 |
| Creditors less than 1 year | (4,774) | (4,774) |
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| Net assets | 16,207 | 16,207 |
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The 3 A's Anawim Adonai Africa
Year ended 31 January 2024
Management Information
The following pages do not form part of the financial statements.
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The 3 A's Anawim Adonai Africa
Detailed Statement of Financial Activities
Year ended 31 January 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 1,910 | 10,840 |
| Fundraising | 34,544 | – |
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| 36,454 | 10,840 | |
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| Investment income | ||
| Bank interest receivable | 242 | 6 |
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| Total income | 36,696 | 10,846 |
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| Expenditure | ||
| Expenditure on charitable activities | ||
| Charitable gifts | 12,652 | 9,541 |
| Fundraising exps & prizes | 6,833 | – |
| Accountancy fees | 840 | 841 |
| Charges & fees | 84 | 29 |
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| 20,409 | 10,411 | |
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| Total expenditure | 20,409 | 10,411 |
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| Net income | 16,287 | 435 |
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The 3 A's Anawim Adonai Africa
Notes to the Detailed Statement of Financial Activities
Year ended 31 January 2024
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Expenditure on charitable activities | ||
| Governance costs | ||
| Governance costs - charitable gifts | 12,652 | 9,541 |
| Governance costs - fundraising exps prizes | 6,833 | – |
| Governance costs - accountancy fees | 840 | 841 |
| Governance costs - paypal fees | 84 | 29 |
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| 20,409 | 10,411 | |
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| Expenditure on charitable activities | 20,409 | 10,411 |
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