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Christian Aid Ireland Christian Aid Ireland Combined Financial Statements for the year ended 31 March 2014 christianaid.ie Christian Aid Ireland (Companies limited by guarantee, not having a share capital) Contents Directors and other information 2 Directors’ report 3 - 28 Independent accountants’ report 29 Statement of accounting policies 30 - 31 Combined statement of financial activities 32 Combined balance sheet 33 Combined cash flow statement 34 Notes to the combined financial statements 35 - 45 1 Christian Aid Ireland (Companies limited by guarantee, not having a share capital) Directors & other information DIRECTORS Rt. Rev. Trevor Williams (Chairman) Mrs. Gillian Kingston (Vice Chair) Lady A. Christine Eames (retired 02 December 2013) Rev. Dr. Scott Peddie Mr. Brian Ridsdale Mr. Mervyn McCullagh Mrs E. Carol Ackah Rev. Dr. Colin McClure Rev. Diane Clutterbuck Rev. Michael Parker (appointed 02 December 2013) Rt. Rev. Alan Harper (appointed 02 December 2013) Rev. Uel Marrs (appointed 02 December 2013) Mrs Sandra Dukelow Mr Denis Poynton Sheilagh Reaper-Reynolds SECRETARY Mr Martin. P. Birch EXECUTIVE OFFICER Mrs. Rosamond Bennett (Chief Executive) REGISTERED OFFICE Linden House 17 Clanwilliam Terrace Beechill Business Park Grand Canal Quay 96 Beechill Road Dublin 2 Belfast BT8 7QN INDEPENDENT ACCOUNTANTS Crowe Horwath Bastow Charleton Chartered Accountants Marine House Clanwilliam Court Dublin 2 BANKERS Danske Bank AIB Benmore House 9 Terenure Road East 353 Lisburn Road Rathgar Belfast Dublin 2 BT9 7EP SOLICITORS Carson & McDowell Whitney Moore & Keller Murray House Wilton Park House Murray Street Wilton Place Belfast Dublin 2 BT1 6DN CHARITY REGISTRATION NUMBERS XR94639, CHY6998 2 Christian Aid Ireland (Companies limited by guarantee, not having a share capital) Directors’ report The Directors present herewith their annual report and and a group of Board members has been tasked with the combined financial statements for the year ended 31 making recommendations for improvements arising from March 2014. this review. We recognise the importance of Directors keeping up to date with current rules, regulations and best STRUCTURE, GOVERNANCE AND practice. They are therefore invited to attend seminars MANAGEMENT and conferences which give them a better understanding of their roles and responsibilities. In addition, the Board Christian Aid Ireland is an international aid and development requested and received briefings on the tax campaign, the agency whose vision is to end poverty. Our work is based IF campaign, policy and advocacy issues, our humanitarian on our Christian belief that everyone, regardless of faith work, and the strategic direction and country footprint of or race, is entitled to live a full life, free from poverty. Our our international programme of work. The Board meets at volunteer Board ensure that we comply with the highest least four times each year. standards of governance as set out in the Irish Development NGOs Code of Corporate Governance and are accountable During the year the Board finalised our new strategy – and transparent with all of our stakeholders. This is “From Inspiration to IMPACT”. This sets out clearly how evidenced by our Humanitarian Accountability Partnership we will achieve our vision: accreditation and our open and transparent responses to • INSPIRATION - We want to inspire churches, questions from our stakeholders and indeed the media, businesses, governments and the public to help us including on issues such as the CEO’s salary. end poverty Legal Status • IMPACT - we want to make big, deep, inclusive, lasting changes to the lives of people living in poverty Christian Aid Ireland is the development agency of the Church of Ireland, the Presbyterian Church in Ireland, • INCOME - we want to grow our income and our the Methodist Church in Ireland, the Non Subscribing supporter network so that we can achieve greater Presbyterian Church of Ireland, the Moravian Church, the impact in ending poverty Salvation Army, the Religious Society of Friends (Quakers) and the Irish Council of Churches. It operates on an all-Ireland • IMAGE - we want to build on our good reputation in basis, however it should be noted that two companies Ireland as a strong and effective organisation have been registered under the name Christian Aid Ireland, • INTEGRITY - we want to do our work with integrity one in Northern Ireland (company no NI059154 Charity no and humility based on our Christian faith XR94639) and one in the Republic of Ireland (company no 426928 Charity no CHY6998). The two companies comply This strategy is in line with “Partnership for change”, the with all the legal and fiscal requirements of their own strategy of Christian Aid. particular jurisdictions but operate together and produce a non statutory report and combined accounts for the whole of Ireland to reflect this position. Board of Directors The Board of Directors consists of at least six representatives of the member churches, up to four representatives of the Board of Christian Aid and up to three other representatives endorsed by Christian Aid, with additional persons up to a maximum of 13 in each company. One quarter of the Directors retire each year by rotation. New Directors are nominated by the Nominations Committee and appointed by the members at the Annual General Meeting. When new Directors are appointed they take part in an induction programme where they are given an introduction to the work of Christian Aid Ireland, and provided with relevant information to enable them to fulfil their roles. The Board’s principal responsibilities include determining the overall strategy, policies, direction and goals of Christian Aid Ireland; protecting and promoting the identity and values of the charity and fulfilling their statutory responsibilities. During the year the Board reviewed its own performance in relation to these responsibilities, 3 Christian Aid Ireland (Companies limited by guarantee, not having a share capital) STRUCTURE, GOVERNANCE AND MANAGEMENT Directors’ report (CONTINUED) The Finance and Audit Committee assist the Board in • The theological basis of Christian Aid Ireland’s work, their responsibility for ensuring that the organisation’s and an understanding of and influence in the member accountability framework is fit for purpose, examining church bodies and reviewing all systems and methods of financial control, for ensuring that adequate processes exist for The Nominations Committee adhere to the Terms of the identification, analysis and management of risk, for Reference agreed by the Board for how the Committee reviewing the recommendations contained within both operates. They present their recommendations to the internal and external audits and ensuring an appropriate Board prior to the AGM and the Board issues a slate of implementation process is in place, for ensuring the charity names for the members to vote on at the AGM, usually is complying with relevant laws, financial regulations, held in December each year. Currently the members of the appropriate voluntary codes and recognised good practice. Nominations Committee are Rt. Rev. Trevor Williams, Rev Trevor Gribben, Rev. Donald Ker, Mr Mervyn McCullagh, The Finance and Audit Committee reports to the Board at Mrs Carol Ackah and Mr Brian Ridsdale. The Nominations each Board meeting and the minutes of their meetings are Committee meets at least three times each year. shared with the Board. This approves the detailed budget for the year, ensuring that it is in line with the strategic The Chief Executive (CEO) is responsible for the day to priorities of the organisation. Monitoring of performance day operation of the charity and manages the staff of the against budget is done on a regular basis. charity on behalf of the Directors. The Leadership Team has been extended to five members to ensure that our work During the financial year, the Board, through the Finance on policy and advocacy is fully reflected as the leadership and Audit Committee monitored progress against internal team develop and ensure delivery of the agreed strategic and external audit recommendations, and the Irish objectives within the budgetary parameters agreed by the Development NGOs Code of Corporate Governance, Board. reviewed the pay structures for staff, including changes in pension regulations in the UK, considered fundraising Christian Aid Ireland, which is part of the Christian Aid proposals, reviewed risk areas for both operational and family, works through a number of partner organisations. strategic risks, and received reports from the Head of Christian Aid Ireland is a member of Dóchas and a member Internal Audit. of the Coalition of Aid and Development Agencies. On each of these bodies Christian Aid Ireland plays an active part The Finance and Audit Committee has strengthened its through the involvement of individual members of staff. membership during the year with the appointment of a further advisory member who brings governance and risk experience. Current members of the Finance and Audit Committee are Sheilagh Reaper-Reynolds (Chair), Mr Denis Poynton, Rev. Dr. Scott Peddie, Mr Brian Ridsdale, Mr Martin Birch, Mr Hal Hosford, Mrs Hazel Baird, Mr Billy Brown. The Finance and Audit committee met five times during the year. The Nominations Committee is responsible for seeking nominations for the recruitment of new Board members. Their primary concern is to ensure that there is a strong Board in place which continues to have a mix of skills, experience, qualities and knowledge appropriate to Christian
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