Chariti. registration number 1092268 (England and Wale5) Company registration nllmber 04013148 IRISH IN BRITAIN ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 IRISH IN BRITAIN LEGALALND ADMINISTRATIVE INFORMATION Trustee F Bonnar G McHale S Mac Lua C Casserley E Delaney F Harki C McGuire R McEvoy H O'shaughnessy C Gallagher KC (Ap]x)inted 17 November 2024) (Appointcd I l July 20?4) Senior management Brian Dalton Gerard McHale Frances Hark Chief executive officer Chair Treasurer Charity number (England and Wale5) 109?268 Company number 04013148 Registered office Haringev Irish Centre 3rd Floor Pretoria Road London N178DX Auditor Richard Place Dobson Services Limited Ground Floor 1- 7 Svdiion Road Crawley West Sussex RHIO IHT IRISH IN BRITAIN CONTENTS Page Trustees, report Stat¢m¢nt of ttU5t¢C5' rc5ponsibilitics Independent auditor's report Statement of financial activities 9-10 Balancc shcct Statement of cash flows 12 Notes io the finan¢ial statemen 13-24 IRISH IN BRITAIN TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial staiemenis for the year ended 31 March 2025. The financial ststements have been prepared in accordance ivith the accounring policies set out in nole I to the financial %tatements Lomply ivith the Lharitable Lompany'% g(Trverning doLument, the Companie% Act 2006, FR% I n2 "The FinanLial Reporting Standard applicable in the UK and Republic of Ireland" and ihe Charities SORP "Accounting and Reporting by Chdrities.. Statement ot RccoTnm¢ndcd Practicc applicable to charitabl¢ company's pi¢paring th¢iT accounts ill aCCord￿ce with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" Objectives and activities The try￿tte5. who are also the direcior& p￿sent their report and the audited financial statements of the charitable company for thc ycar cndcd 31 March 2025. Thc starutory information is on pagc l. Irish in Briiain strengthened its role as a national i'oice for ihe community. del jirering progress and outcomes across policy, research. health equity. heritage and community deNelopment. The charity has broadened engagement across Britain and Ireland, building awareness and undersiandine of ihe organisaiion's hisiory, profile and the community network it represenls. Achievements and performanee Policyj representation and research Our advocacy focused on practical outcomes. We prioritised the treatment of payments under the Irish Government's Mother and Baby Hom¢s R¢dr¢ss Sehem¢ within UK 50eial s¢curity tul¢s. W¢ Convened a parliamentary btiefirLgY. SUPPOrt¢d qurvivor testimony and produced resources for MPS. Momenmm has grown for legislative change, w'idely referred io as the Philomena Law Campaig￿. We completed our ¢ensus programme th'iih the Scoiland 2022 report. launched with the Irish Consulate in Edinburgh in June 2025. This builds on our England and Ilales analysis and the dats infornis our ]N)licy priorities around health. inclusion and iepieseniation for an evolving di&8pofd. Deiailed demographics ol our communily will shape our response lo the Iri%h Government's Diaspora Strategy consultation and its relations￿-P with a global diaspor& Our commitment to undcrstand thc cnd-of-lifc care cxpcrienccs of thc Irish community lcd to the creation of Meithcal Muintire, our national action research proje¢i, in partner%hip w'ith Inni%free Housing Asso¢iation_ A national Consultation across regional workshops in London, Leeds and Liverpool and online is mapping current challenges and opportunities. Our aim is lo iinprove practice and policy for dignified and respectful care lor individuals and their lamilies over the nexi five years. Our public affairs presence remained sirong. We participated in ihe inaugural UK-Ireland Summit in Liverpool and attended th¢ tirst St Patrick'5 Day reception at Downing Strcet. We continued io bricf parliamentarians and shar¢ coinmunity resourccs for the new UK parliament includino our updaied consiituency n)appino iool which bas been M'idely used by researchers, MPS and stak¢hold¢rs. Though rules ch&Lng¢s iv¢ no longcr scrvc ￿ s¢cr¢tsriat to thc APPG on Ir¢land and thc Irish in BTitai we have deN'eloped links across Ivestminsier. and in parallel wilh improved UK Ireland government relations. Community development and membership engagement Ceannairi Nua, our leadership programm¢, continued to grow - dclivcring posltivc outCOTncs for board developmcnt in key member organisations. Demand now supports planning for a northern based programme w improve access and representation across the network. W¢ hosted th¢ National Voluntccr Award5" 2025 at th¢ Irish Cultural Centre, recognising the conthbutioti and history of volunteerism that defines our community secior the ei'en( attracts widespread stakeholder support and recognition as a nation31 celebration. Through our delivery partners we provided intensive capacity support to member organisations, clubs and associations across Britain. This collaboraiive work has focugsed on governance. fundraising, saleguarding. succession planning and helped several groups progrcss significant fi￿dIng bids and strcngihcn suslainability. page I IRISH IN BRITAIN TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Health and Thellbeing The Healthy Ageing Project, resourced by Naiional Lottery Reaching Communities fimding, allows us io scale up health and wellbeing support tor members. There were %tatTing changes, including the departure of our Health and Wellbeing Manager, and we put interiin arrangements in place while recruitino to key wsts in Manchester and London to maintain deliN'ery. We commissioned national health research with Derby Unii'ersity, analysing NHS and linked datasets on the Irish community. R¢suIts will b¢ publishcd lat¢[ in 2025 - an op¢n r¢SoU￿¢ for me1￿be[S and to guid¢ policy rccomTnendations for inclusion and health equality over the next decade. Cuimhne, the memory loss project, paused following staff changes. We are designing a new national model aligned to our wider health piioritie% ()ver th¢ eoming year- it will repre%ent a vithl part of our adv()cacv work for %engilive care f()r ihose affe¢ted by age related illnesses. Heritage and cultural engagement Thc Look Back to Look FoThvard cxhibiiion susthincd momcntuin aftcr its succcssful tour. Morc than 120.000 pcoplc vicwcd it during a three-month rL]n at EPIC, the trish Emi￿￿tion Museum, in Dublin. We are in discussion with venues in Northern Ireland and across 14ritain for futurc showings. Thc projcct consolidai¢d Irish in 14ritain's Standing as a credible cultural programmer and opened further routes for storytelling. archiving and collaboration such as consultancy to the Museum of the Hom¢ on a new p¢rman¢nt exhibit and support¢ for oral history projc¢ts across our n¢twork. Operational capacity and governanee We relocated to The Chocolate Factory in Wood Green. providing a more suitable base for a hybrid teaTll and a space for trustees to meet. We are still finalising exit arrangements from our fornier premises and have provided for potential liabilities. The board recruited ihree new trusiees, adding skills and experience. The coming year will focus on trnstee development, equity. diversity and inclusion, and ovcrsight of organisational resilicnc¢ as con]munity nceds evolve. Funding and strategic partnerships Our thr¢e ycar Scrvicc L¢i'¢l Agrc¢m¢nt ii'ith thc Irish Govcrnrncnt commcnccd in July 2024. This underpins our corc programme across policy, deTr'elopment and health. Trust and foundation income continued io add value. and sponsorship and individual giving grew through our heritage and volunteering portfolios. In lin¢ with th¢ reporting requircmcnts includ¢d in lh¢ Charitics Act ?016, the Trustces are pleased to confirtn that all fimdraising is done in compliance with best prnctice. During the year. we conrinued. in line ivith the outcome of our income gcncration strdt¢gic revi¢w in 2022 to cngagc with cxt¢rnal prof¢ssional fundrdis¢rs. Th¢re w¢r¢ no coinplaints or criticisms during the year about our fundraising activities. Trustees are currently reviewing our income genetation approa¢h as part of a wider strategi¢ ￿vIeW. Financial review At year end 31st March 2025, total income for the year was down from prior year at £553,261 (2023-2024= £680,046) whilst expenditure of £554,5(J I has fallen within the financial year, in line with the decline in in¢om¢ (2023-2024.. £728,919)- The yeai-end position was a d¢fi¢it of £1,337 {2023-24= £48,873 defi¢it)- Thc main fulldcr rcmaincd thc Irish Dcparttncnl of Forcign Affairs. Emigrani Support Programmc. This was supplcmclltcd by the Naiional Lotiery Funding, as well as donaiions and membership income. page 2 IRISH IN BRITAIN TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves policy The Trusle¢s have rcvicw¢d ihc nccd for rcservcs in line with the guidancc issued by the Charity Coinmission. Th¢ rcstrictcd and unrestricied reserves have been generated from income donated in rhe year and prior years, and the Trustees have a general policy to maintrdin resern'eg at a leirel whiLh 4afeguariL% the tsrgani%ati()n and en%ure% %u%tainable opei2tion8. Tl)e Board is aware of the legal duly to apply chariiable funds ￿'11h1n a reasonable lime of receiiwing them and does not keep funds in excess of rcquirem¢nts. Thc Trustccs consid¢r that th¢ dcsignatcd rcscrvcs of £7,01 O ar¢ approprialc and thai ihc g¢ncTal funds of £392,428 arc in-linc with the Trustees policy to maintain sufficient reserves to cover ￿ll months of c]wi"ty operations. Risk Management RelianLe a %ingle main funder ¢ontinues to be the main risk for the organisation And is mitigated by detAiled planning in line with the terms of the Department of Foreign Affairs. SLA {Service Level Agreement). regular performance reviews with the ITish Embassy,. dcvelopm¢nt of a ncw incornc gcncrntion stratcgy. and managcmcnt of rescrvcs at a level to man#gc liabilitics, current macr&economic uncertainiies, and cash flow. As in prior years, other risks remained." securiN of assets. staff employment issues, and reputational rjsks. Inflationary pre%sure% are an additional risk. These risks tontinue to be mitigated through go(Ml management and governgmce. Cjiven tlie impact of thc cconotnic clitnatc on staff rctcntion for thc chariry scctor oi'crall. particular attcntion is paid to providing a good working environmeni and employment conditions. Structure* goi'ernan¢e and management The trustee, who are also the direciors for the purpose of company law. and who served during the year and up to the date of signature of the financial siatemenis were-. F Bonnar G M¢Hale S Mac Lua C Casserley E Delaney F Harkin C McGuire R McEvoy H O'Shaughne.qgy C Gallaghcr KC B Corish C Timoney D Murphy P Goulding (Appointed 17 November 2024) (Appointcd I l July 20241 (Resigned 17 Noveml)er 2024) (Resigned 17 November 2024) (Resign¢d 5 NoN'¢rnb¢i ?024) (Appointed 17 Noiember 2024 and resigned I l March 2025) Related parties In"sh in Britain has not cntcrcd any transaclion ivith individual Trustccs. Thc Trustccs arc mcmbcrs of organisations which may obtain advice and suppon from ihe charity in common ii'ith oiher members. Disclosure of information to auditors Each of the truste¢ has contirmcd ihal therc is no illformation of ikhich they arc aware ivhich is rcl¢vanl to the audit, but of which the auditor is unaware. They have further conflmied thai they have taken appropriaie sleps io identify such relevant infoLThation and to cstablish that thc auditor is awarc of such inforn]ation. page 3 IRISH IN BRITAIN TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The trustees, rcport was approved by the Board of Tn]stees. Gerard Mchalc (Chair) Date.. 0911012025 page 4 IRISH IN BRITAIN STATEMENT OFTRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The t￿Stee8 are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations and have had regard io the Charity CoTnmi55i0n's guidance on public benefit. CoTnpany law require% the trustees, who are the directors foT the PUTW)%e% of COTnpan), law, to prepare financial gtatements for each financial year. Under that law. the tn]stees haN'e elected io prepare (he financial statements in accordance with United Kingdotn Gcncrally Acccpt¢d Accounting Practicc (Unitcd Kingdovn Accounting Standard5' and applicable laThl. Under company law the trustees must noi approve the financial staiemenis unless they are satisfied that they give a Irue and fair view vf th¢ stat¢ of affairs of th¢ companv and of it5 illCVttLing rcsourc¢s and application of ￿soUrces. including thr nct in¢vm¢ or expenditure, of the company for that period. In prcparing thcsc financial statctncnts. thc trustccs arc rcquircd to: select suitable accounting policies and then apply them consislently. make judgments and accounting estimares that are reasonable and prudent. state whether applicable UK Accouniin2 Stsndards have been followed. subject to any material departures disclosed and eKplained in the financial staieTnents. prepare the financial gtatements on a going LonLem basis unless it is inappropriate io assum¢ that the company will b¢ able to continue in operauon. The trustees are responsible for keeping adequate accounting records that are sufficient to shoiv and explain the company's transa¢tions and disclos¢ with rcasonablc acLuiaLy at athy timc th¢ financial position of thc cornpany and ¢nablc thcm to ¢nsurc that the financial sratements comply wirh the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and deieciion or rrnud and oiher irregularitieq. The trusiees are responsible for the maintenance and integriry of the corrx)rate and financial inforniation included on the chaNtable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in oiher jurisdiciions. In a¢cordance with company law, as the company's directors, we certify that: so far as we are aware, there is no relevani audil inf0m￿lion ofwhich Ihe company's audilorg are unaware; and as the dire¢tors of the ¢ompany. we haye taken all the sieps thai we oughi to have taken in order lo make our8elv¢s aware of any relevant audil inforniaknon and to establish that the charity's auditors are aware of that infornialion. Approved by the trustees and signed on their behalf by= page 5 IRISH IN BRITAIN INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF IRISH IN BRITAIN Opinion '¢ hav¢ auditcd the financial stat¢Tn¢nts of Irish in Brilain {Ih¢ 'charitsbl¢ company'l for the y¢ar ended 31 March 2025 which comprise the statemeni of financial activities. the balance sbee(. the statement of cash flows and notes to the financial %tatements, including gignificant acci)unting policies. The financial rep()rting frame￿?￿rk that h%L4 been applied in their preparation is applicable law and United Kinqdom Accouniine Standards. including Finaricial Reporting Standard 102 The Financial Repnriing sla￿dard applicahle in lhe UK and Repiihlic of Ireland (Unitcd Kingdom Gcncrally Acc¢pted Accoullting Practice). In our opinion. the fmancial staternenrs-. give i true and fair Yiew of the state of the chaTiiable company's affai￿ as at 31 March 2025 and of its incoming resources and application of resources. for the year then ended; have been properly prepared in actordanee with United Kingdom Cienerally Accepted A¢¢ounting Pn)¢ti¢e- and have been prepared in accordance with the requirements of Ihe Companies Act 2(K)6. Basis for opinion 'c conducicd our audit in accordancc with Intcrnational Siandards on Auditiug (UK) IISAS (UK)) and applicablc law. Our responsibilities under those standards are further described in the Aiidiiors pvsponsibilElies .for ihe audit of the .firturteilll s1aleFne￿lS section of our rcport. Wc arc indcp¢nd¢nt of thc charitablc company in accordance ￿1th tlic ethical rcquircmcnts that are relevant to our audit of the financial starements in the UK. including the FRC'S Ethical Standard, and we haNe fulfilled our ther ethical rebpon%ibilitie% in accordance w'ith ihe%e re4uiremenlS. We believe that the audit evidence we have ()biained ]% sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial stat¢tn¢nts. wc havc concludcd that ihc trustccs. usc of the going concern basis of accounting in thc preparation of the financial statements is appropriate. Bascd on thc work wc havc pcrfornicd. wc havc not idcntificd any matcrial unccrtaintics rclating to cvcnts or conditions that. individually or Collecti￿ely, may cast significant dollbi on Ihe eharitsble company's ability to ¢ontinue as a going ¢oll¢ern for a period of at Icast tsvelve months frotn when ihc financial slatcments arc authoris¢d for issue. Our responsibilities and the responsibilities of the trustee with respect to going concern are described in the relevant sections of this report. Other informaitio Thc othcr intonllation compriscs thc infornjalion includcd in ihc atmual rcport othcr than thc financial statcmcnts and our auditor's report thereon. The trusiee are responsible for ihe oiher Infom￿lI0ll eon(ained within (he annual report. Our opinion on tt]¢ financial statements does not cover lh¢ other inforniation and w¢ do nol cxpress any form of assurance conclusion thercon. Our responsibiliry is to read the other inforniation and, in doing so, consider ￿,hether the other inforniation is materially inconsistent with ihc financial statcmcnts or our knowlcdgc obiained in ihc coursc of thc audit. or othcThi'isc appears to b¢ materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to d¢termin¢ wh¢th¢r this giv¢s risc to a Tnal¢rial mi&statemcnt in thc financial statemcnLs themselvcs. If, based on th¢ work wc have performed. we conclude thai ihere is a Ma￿rial misstaiemen( of this other inforn￿tion. Ive are required to report Lhat fact. We have nothing to reFM)rt in this regard. latlers on which Ive are required to report b!. exception We have nothing to repon in respect of ihe folloii'ing matters in relation io which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if. in our opinion-. lh¢ information given in th¢ financial stat¢menls is inconslstcnl in any malcrial r¢sp¢cl with thc trust¢es' rwort,. or sutTicient accounting records have not been kept. or Ihc financial statcmcnts arc not in agr¢cm¢nl iwith ihc accounting rccords. or we have not receii'ed all the inf0m￿tion and explanaiions we require for our audit. page 6 IRISH IN BRITAIN INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEE OF IRISH IN BRITAIN Responsibilities of trustee As ¢Aplain¢d iMor¢ tull! in the stal¢ment of tn]stc¢s' r¢sponsibililic5. th¢ tru51¢c, who arc also the dir¢ctors of ihc charitablc company for the purpose of company law. are responsible for tbe prepardiion of the fmancial statements and for being satisfied that they give a ttue and fair vi¢w, and foi %uch internal Lontrol the tr￿*tee determine is necesgary to enable tl)e preparation of financial statemenis that are free from maierial misstatement. wheiher due 10 fraud or error. In preparing the financial Statements. thc tru5t¢e arc rcsponsiblc for #s5cssing thc charitabl¢ COTnpany"s ability to continu¢ as a going conccni, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustee eiiher intend to liquidate the chariiable company 01 to c¢ase opcrations. or havr no realistic alternative but to do so. Auditor's responsibilities for the audit ofthe finaneial stgtements We have been appointed as auditor under section IM of the Chariiies Act 2011 and report in accordance with the Act and ielevant ieiiulation% made or haN"ing* etTeci thereunder Our objectives are to obtain reasonable assurance about wherher the financial statements as a ivhole are free from material misstatemeni, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high Icvcl of as5urancc but is not a guarantcc that an audit conductcd in accordancc M'ith ISAS (UK) will always dctcct a material misstatement M,hen it exists. Misstaiements can atise from frdud or etror and are considered material if, individually or in thc aggrcgatc, thcy could rcasonably bc cxpcctcd to influcncc thc cconomic dccisions of uscrs takcn on thc basis ot thcsc financial ststements. The exteni to whi¢h our procedures are Capable of deteciing irregulariiies, in¢luding frauil is detailed below. In identifying and assessing the risks ofmaterial migststemeni in respeci of irregularities, including fraud, Ihe audit engagemenl tcam tnadc cnquirics of managcmcnt. and thosc chargcd ivitb govcrnancc. rcgarding thc proccdurcs rclating to idcntifying, evaluating and complying wilh- laws and regulations and w'hether they were aware of any instances of non-compliance: d¢t¢ctingT dnd ie%pi)nding' ti) the risks ()f fTaud and wheth¢r ihey have knO￿,[edg￿e (If any a¢tual, susp¢¢ted or alleg¥ed fraud,. th¢ int¢rnal contro15 ¢Stablished to Tnitigatc risk5 T¢latcd to fraud or non-COTnpliancc with laws and rcgulation5- As a rcsult of thcse proc¢durc5 wc considcr thc most significant law5 and r¢gulations that havc a dircct iTnpact on thc financial statements are FRS 102, General Daia Proteciion Regulations, Companies ACL Charities Act 2011. Chan"ties Statement of Recommended Piactice and emplo)Tneni law and reoula(i()ns. We perf()tmed audit procedures io deteLt non-Lompliance, which may have a material impact on the f￿anCIal statcmeDts. These included reviewing fmancial statement th"sclosures and evaluating advice received from exiernal advisors. There were no significant laws and regulations we deemed as having an indirect impaci on the financial statements. The audit engagement team identified the risk of management override of controls as the area where the financial statements were most siisceptible to material misstaiemeni due io fraud. Audit procedures perfomed included bu( were not limiled to tcsting manual journal cntrics and othcr adju5tmcnts and cvaluatillg ihc rationalc in rclation to any significant, unusual transactions and iransactions entered into outside of the nornLqI course of business. Revenue recognition was also identified as a significant risk which could lead to a material mis-statement due to fraud or error. Audit PToc¢dur¢s p¢rtorm¢d includ¢d but w¢r¢ not limit¢d to performing a proof in totsl oN'¢r th¢ grant PTovid¢d by lh¢ Irish Government. Cut off tesiing was also perfonned to ensure the grant was recorded in the correct period. A further description of our rcsponsibiliti¢s is available on the Financial Rcwbrting Council's website at- https..l/w¥vw.fvc.org.uk/ auditorsresponsibilities. This description fom]s part of our auditovs rep)rL page 7 ## **IRISH IN BRITAIN** ## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEE OF IRISH IN BRITAIN** ## **Use of our report** This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Richard Place Dobson Services Limited, Statutory Auditor Chartered Accountants Ground Floor 1 - 7 Station Road Crawley West Sussex RHl0 lHT Date: 9/10/2025 Richard Place Dobson Services Limited is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. page 8 IRISH IN BRITAIN STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unrestrirted funds general 2025 Restrieted funds Total Total 2025 2025 2024 Notes Income from: Donations and legacies Charitable activities Investtnents 5,959 440.555 4,790 5,959 542,512 4,790 5,845 670,636 3,565 101,957 Total income 451.304 101.957 553,261 680,(M6 Expenditure on: Charilable activities 453.701 IIK).897 554.598 728,918 Total expenditure 453,701 IIK).897 554.598 728,918 Net incomel{expenditure) (2,397) 1,060 (1,3371 {48,872} Net moTrement in funds (2,397) ,060 (1,337} {48,872) Reconciliation of funds: Fund balances at l April 2024 394.825 5,950 400,775 449,647 Fund balances at 31 March 2025 392.428 7.010 399.438 400,775 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aLtivilieg. page 9 IRISH IN BRITAIN STATEMENT OF FINANCIALACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prior financial year Unrestrirted Unrestrieted funds funds general designated 2024 2024 Restricted funds Total 2024 2024 Notes Income from: Donations and legacies Charitable activities ITJvesttnents 5,845 400. 3,565 5,845 670,636 3,565 270,636 Total income 409.410 270,636 680,(M6 Expenditure on: Charilable activities 422.583 306.335 728,918 Total expenditure 422,583 306.335 728,918 Net income {13,173) {35,6991 {48,872} Tran5fcrs bctwccn funds 5,100 (40,(K)O) 34,900 Net movement in funds {8.073) (40,(M)O) (7991 {48,872} Reconciliation of funds: Fund balan¢es at l April 2023 402,898 40,￿)0 6,749 449,647 Fund balances at 31 March 2024 394,825 5,950 400,775 page 10 IRISH IN BRITAIN BALANCE SHEET ASA T31 MARCH2025 2025 2024 Noles Fixed assets Tangiblc ass¢ts 12 2.269 2.180 Current assets Debiors Cash at bank and in hand 13 8,723 569,749 43,727 487,317 578,472 531,044 Creditors: amount$ falling due one year 14 (181.303) (13?.449) Net current assets 397.169 398,595 Total assets less current liabilities 399.438 400,775 The funds of the charitable eovnpany Restricted income funds Unrestricted funds 17 18 7,010 392.4?8 5,950 394,825 399.438 400,775 The company is entitled to the exemption froTtL the audit requireTnent contsined in section 477 of the Crjmpanies Act 2006, for the year cnded 31 March 2025. Although an audit has been carried out under section 144 of the Charities Act 2011. The directors acknowledge their responsibilities for complying ivith the requirements of the Companies Act 2006 with respect to accounting rccords. and th¢ preparation of financial slatcmcnts. The members have not required the company to obtsin an audit of its financial statements wider the requirements of thc Companies Aci 2006, for the year in quesrion in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 0911012025 Thc financial stal¢m¢nts wcrc approvcd by ihc tru5lcc on ......................... tierard MLHal¢ - Chair Company registration number 04013148 (England and Wales) pagell IRISH IN BRITAIN STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 otes Cash flows from operating activities Cash g¢n¢rated from op¢rations 22 79.242 37,466 Investing actI￿tieS Purchasc of tangiblc fixcd asscts Investment income received (1.600) 4.790 (2.216) 3.565 Net Cash generated from investing aetii'ities 3,190 1,349 Net cash generated from financlng actfivities Net increase In cash and eash equiTr'*lents 82,432 38,815 Cash and cash cquival¢nts at beginning of y¢ar 487,317 448,502 Cash and cash equivalents at end of year 569,749 487,317 page 12 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity. information Irish in Britain is a charitablc company limited by guarantce incorporntcd in England and Wales, gO￿eT￿ed under its memorandum and anicles of assoLiaiion. The regisiered otTILe is Haringey Communiiy Centre, 3rd Floor Pretoria Road, London N17 8DX. 1.1 Aceountin% coni'ention The financial siatemenis have been prepared in accordance with ihe 's Anicles of ASs￿lation, the Companies Act 2006, FRS 102 "Thc Financial R￿Orting Standard applicabl¢ in thc UK and Rcpublic of Ir¢land" and the Charities SORP "Accounting and Reporting by C]wities'. Staiement of Recommended Practice applicable to charitable companies prepaiing th¢ii ace()unts in aCLordanLe w.iih the Financial Rep()tiing Stsndard applicable in the UK and Republi¢ of Ireland (FRS 102)" The is a Public Benefit Eniity as defmed by FRS 102. The financial statements are prepared in sterling, which is the ￿nctIOnal currency of the charitable company. Monetary aTnounts in thes¢ financial statcmcnts ar¢ ioundcd to th¢ n¢ar¢st £_ The financial siatement8 have been prepared UTLdeT the historical cost convention. 1.2 Going concern At the time of approving the financial statemenis. Ihe trustee hai'e a reasonable expectation that the charitable company has adcquatc resources to continu¢ in opcrational cxistcncc for thc foi¢sc¢abl¢ futur¢. Thus thc trustee continue to adopt the going concern basis of accounting in preparing ihe financial statements. 1.3 Charitable funds Unrestricted funds are available for use ai the discreiion of ihe trustee in furtherance of their charithble objectives. Rcstrictcd funds arc subjcct to specific conditions by donors or grantOTS as to how they Tnay be used. The putposcs and llses of the restricted funds are sei out in the notes to the financial statements. 1.4 Income InLome is recognised when the charivdble company is legally entitled to it after any ￿rf0rn)allCe conditiong have been mct. the amounts can bc tllcasurcd rcliably. and it is probablc that incomc will bc rcccivcd. Caqh donations are recogni£ed on receipi. Other donaiion% are recognised once ihe charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations re¢eived und¢r Gifi Aid or deeds ofcovenani is re¢ognised ai the lime of the donation. Income from grants is recognised when there is evidence of eniitlement to the gift. receipt is probable, and its amount can be measured reliably. Grants of the generdl nature that are not conditional on dclivcring ccrtain Icvcls of scryicc arc includcd in donations and Icgacics. Membership income 14 recognised in accordance with the ptinciples of FRS 102 and the Charities SORP. In¢ome from membership subscriptions is recognised when the charity 15 entitled to the income. receipt is probable. and the amount can be measured reliably. page 13 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) 1.5 Expenditure Expendiiure is recognised once ihere is a legal or construciive obligaiion io irdnsfer economic benefit 10 a third pariy. li is probable that a transfei of economic bencfits ￿11] be required in settlemeDL and the amount of the obligation can be measured reliably. Expenditure is classtfied by activity. The cosis of each activity are made vp of the totsl of direct costs and shared costs, including support C05ts involvcd in undcrtaking cach actii'ity. Dir¢cl costs attributable to a singl¢ activity arc allocated directly to that activity. Shared costs iN'lll"ch contribute to more than one actii'ity and support costs which are not attributable t() d %ingle activity are app()rtioned beiiveen ihose activilies ()n a ba8]4 c()nsi4tent with the uge ()f re4ource%. c.entral sthff costs are allocaied on thc basis of lime spenL and depreciation charges are allocated on the portion of the assei's use. 1.6 Tangible fixed assets Ilcms costing in ¢xc¢ss of £500 ar¢ capitaliscd. Fixcd ass¢ts are Shown at historical cost. Dcpr¢cialion is provided at thc following annual rates in order io write off each asset over its estimated useful life by the straight line method. Fixture5 and fittings websi￿ development 33/ 20D/. 1.7 Impairmellt of fixed assets At each reporting end dale, the charitable company reviews the Carrying amounts of its tangible assets to determine whcthcr thcrc is any indication thai thosc asscts havc suffcrcd an iinpairnicnt loss. If any such indication cxists, thc recoverable amowit of the asset is esiimated in order io deiern)ine the exieni of the impairment loss (if ally)- 1.8 Cash and cash equivalent5 Cash and cash equii'alents include cash in hand, deposits held ai call wilh banks, other short-tern) liquid investments with original maturitics of thrcc months or Ics& and bank overdrafts. Bank overdrafts arc ShOM￿ within borrowings in current 1.9 Finaneial instruments The charitable company has elected to apply the provisions of Section I I 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues" ofFRS 102 10 all of its financial insituments. Financial insiruments are recognised in the charithble company's balance sheet when the charitable company becomes party to the contractual provisions of thc instrument. Financial assets and liabilities arc offset. ￿'11h the nct amounts prescntcd in the financial statemcnts, when there is a legally enforceable right to set off the recognised amounis and there is an iniention to settle on a nei basis or to realise the asset and scttle the liability simultan¢ously_ Basicfinancial assets Basic financial asseis, which include debtors and cash and bank balances, are initially measured at transaction price including trnn%action costs And ar¢ .%ubscqu¢ntly catri¢d at amoTtis¢d cost using lh¢ ¢ff¢rtiv¢ int¢r¢st m¢thod unlcss the arrangement constituies a finaricing iransaction. W'here ihe transaction is measured at the present value of Ihe future rec¢ipts discounted at a market rate of interesi. Financial assets classified as rcceivable wiihin one year are not amortised. page 14 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) Basicfinancial li4bililies Basic financial liabilities. including creditors are iniiially recognised at Iransac(ion price unless the arrangement constitutes a financing transaction. where the debi instrument is measured at the present value of the future payThents discounied at a market rate of interesi. Financial liabiliiies classified as payable within one year are nol amorlised. Debt instNments are subsequently carried at amortised cost, using the effective interest rdte method. Trade creditors are obligations to pay for goods or sen-ices that have been acquired in the ordinary course of operations fr()m %iippliei4. Amount% payable are LIa￿s]fIed &% current liabilitie% if paymeni i% due wiihin one year i)r le44. If noi, Ihey are prcscnted as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective inieresi method. Derecognition offinanciql liabilitie5 Financial liabilities are derecognised when the charitable company's contractual obligations expire or are discharged or cancelled. 1.10 Taxation The charitable company is exempi from taxation under part I l of the Corporation Tax Act 2010. 1.11 Emplo)'ee benefits Thc cost of ally unused holiday cntitlement is rccogni5cd ill the PcTI(￿ in which thc cmployc¢'s scrviccs arc rcceivcd. The cost of short-temi employee benefits are recognised as a liability and an expense. T¢mination benefits are recognised immediately as an expense when ihe chariiy is demonstrably commiiied to temiinat¢ the emploirynent of an employee or to provide terminatton benefits. 1.12 Retirement benefits Paym¢nts to dcfincd contribution r¢lir¢Tn¢ni bcncfit sch¢Tn¢s arc charg¢d a5 an cxp¢nsc as they fall du¢. 1.13 Foreign exchange Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the tran%aLti()n%. At each reporting end date. monetary a%%ei% and liabilities thai are denominated in foreign currencie$ are retranslaicd at the rates prevailing on tbe reporting end date. Gains and losses arising on translation in Ihe period are included in profit or loss. Crltical accounting estimates and judgements In the application of the charitable company's accounting policies, the trnstee ¥￿e required to mÉthe judgements, estimates and assumptions about thc carrying amount of asscts and liabilitics that arc not rcadily apparcn( from othcr sourccs. Thc estimates and associated assumpiions are based on historical experience and other factors that are considered to be rclcvant. Actual results may diffcr from thcs¢ eslimales. Thc cstiTnates and underlying assuTnptions aTC rJ"i¢iv¢d on an ongoing basis. ReN'isions to accounting estimatcs arc recognised in the period in which the esiimaie is revised ivhere ihe rei'ision alTecls only thai period. or in ihe period of Ihc rcvision and futurc pcriods whcrc thc rci'ision affccts both cu￿¢nt and fu￿rC pcriods. page 15 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations Unrestricted funds 2025 Unrestricted funds 2024 Mcmbcrships Donations 5.290 669 5.968 (123) 5,959 5,845 Income from charitable acti￿tieS Unrestricted funds 2025 Restrirted funds 2025 Total Unrestricted funds 2024 Restricted funds 2024 Total 2025 2024 Charitable actiiities DcpartTncnt of Foreign Affairs and Trade; Emigrant Support Programme Hcalthy Agcing Projcct H¢ritagre Lott¢ry Fund 440,555 440,555 101.957 4(K),000 400,000 101.957 270.636 270,636 440.555 101.957 542.512 4￿.000 270.636 670.636 Illcotlle from investmellts Unrestricted Unrestricted funds fllnds 202.$ 2024 Interest receivable 4,790 3,565 page 16 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charitable actiiities Charitable activitie4 Charitable actis'ities 2025 2024 Direct costs Siaff costs Depreciation and impaimient Projcci costs Managiement and administration Other staff costs including recruitment and training Evendme¢ting costs Travellaccomodation Gcncral running costs I.T. costs Contractors Comtnunicating and membership Other 382.581 421.592 33,190 16,708 15,392 353 8,939 33,016 18,140 8,865 22,842 161,530 13,119 10,557 169 17,151 19,507 14,108 11,105 49,433 777 541,537 720,229 Share of support and governance costs (see note 7) (yovcrnanc¢ 13,061 8,689 554.598 728,918 Allaly5is b>. fulld Unrestricted funds - general Restricted funds 453,701 100,897 422,583 306,335 554,598 728,918 Support ¢osts allocated to actii'ities Charitable actiiryties 2025 Total 2024 Governance 13.061 8,689 page 17 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support ¢ost$ allocated to actiTr'ities {Continued) 2025 2024 GoTrernance costs comprise: Audit fees Trustee costs Other 11,100 ,927 34 7,063 1,626 13,061 8,689 Net movement in funds 2025 2024 The nei movement in fimds is staled after chargitigl(crediring): Fees payable for ihe audit of ihe charity's financial statements D¢pr¢ciation of 0￿￿ed iangiblc fixcd asscts 11,100 7,063 Trustee None ofthe trustee (or any persons connecled with them) received any remunerdtion during the year. Trusiees were reimbursed for [ra￿e1 expenses incurred on behalf of the chariry. These amounted to £1,927 durillg the year {2024.. £1.626) in respect of 6 trustees (2024.. 2 trustees). 10 Employees The average monthly nutnber of employees during the year was= 2025 Number 2024 Number Employment costs 2025 2024 Wages and salaries Social sccutity costs Other pension costs 330,187 28,674 23,720 364,566 31,506 25,520 382,581 421,592 page 18 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 io Employees {Continued) Th¢ number of cmployccs whosc annual r¢muneralion wa5 Tnorc ihan £60.(KM) is as follows= 2025 Yumber 2024 Number £60,000 to £70,000 Remuneration of ke! managemellt per50nllel The remuneration of key management personnel was as follows: 202S 2024 Aggregatc coM￿n5ation 131.382 115,656 The key managemeni personnel included the Chief Executive and the Operations Manager. li TaxatlOD The charity is exempi from taxation on its aciivities because all lis income is applied for charitsble purposes. 12 Tangible fixed assets Fisture5 anil fittings C05t At l April 2024 Additlolls Disposals 31,368 1,600 {16,890} At 31 Mirch 2025 16,078 Depreciation and impairrne￿t At l April 2024 Depreciation charged in the year Eliminated in re%pect of di$￿$21S 29,188 {16,890) At 31 M&r¢h 2025 13,809 Carrying #mount At 31 March 2025 2,269 At 31 March 2024 2,180 page 19 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Debtors 2025 2024 Amounts falling due within one year: Trdde debtors Other debtors PrepaJThenis and a¢cwed in¢ome 10,833 2,017 30,877 3,772 4,950 8,723 43,727 14 Creditors: amounts falling due within olle l'ear 2025 2024 Other taxation and social security t)¢ferrcd incoTnc Trade creditors Other creditors Accnwls 6,852 123.197 13,685 ,869 35,700 6,708 100,003 3,524 6,614 15,600 15 181,303 132,449 15 Deferred income 2025 2(124 Other deferred income 123.197 100,003 t)¢fcrrcd incornc is Includ￿ in thc financial statcmcnts as follows= 2025 2024 Deferred income is included within.. Current liabilities 123,197 100,003 MoveTnents in the year.. Deferred income at l April 2024 Released frorn previous pellods Resources deferred in the year 100.003 (100,0031 123,197 100,(K)3 400,(M)O (400,IK>O) Deferred income ai 31 March 2025 123,197 100,003 page 20 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Retirement benefit schemes 2025 2024 Defined contribution schemes Charge io profit or loss in respect of d¢fin¢d contribuiion ￿heMeS 23,720 25,520 Thc charity tnakcs contributions in rcspcct of ils slaff to a multi-cmploycr dcfincd contribution pcnsion schctnc opcratcd by the Pensions Trust. It is noi possible. given ihe nature of ihe scheme. to deterniine the charity's share of the scheme's assets and liabilities. Pensions w¢r¢ funded from addibonal unrestricted incoinc gencratcd. 17 Restrieted funds The reslricied funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific condilions by donors as io how they may be used. At l April 2024 Incoming resour¢es Resources expended TrAnsfers At 31 Trlareh 2025 Macmillan Hentage Lottery Awards for All Race Equality Foundation Healthy Ageing ProjeLt Community Fund 2,115 720 2,114 865 (856) 992 2,115 450 2,114 865 474 (270> 101,957 ( IIK),627) 992 5.950 101.957 (IW.897) 7,010 Pre￿ou5 year: At l April 2023 lllcomillg resources Resources eipended Trallsfers At 31 March 2024 Heritage Lottery 51hh Macmilla Heritage Lottery Awards for All Race Equality Foundation Healthy Ageing Project Community Fund (5,967) 7.566 990 2,303 865 270,636 (299,569) (5,451 } (270) (189) 34,900 2,115 720 2,114 865 (856) 992 (856) 992 6.749 270.636 (306.335) 34,900 5,950 page21 IRISH IN BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restricted funds {Continued) Ilcritagc Lottery 50th anni￿'trSary project 15 a projcct whcrcby Irish in Britain trained volunteffs from the Irish community in heritage skills so rhar the community itself can record its own hisrory. The oral history inteTrieThs featured at a travclling roadshow exhibition in latc ?023, and as an onlinc intcractivc exhibition. Trustees utilised the dcsignated fund of £40.000 of general funds ts) fund our 50ih Anniversary Project. Macmillan have funded a cancer aw'areness campaign. Cancer Comhra (Conversations). It is to ensure Ihat the Irish community in Britain are well infornied about ¢an¢er, motivated to take prei'entive action and have access to high quality infortllation and suppon. Work consists of in-person and online educational ￿PorkShOps. cancer awareness inforniation and Lancer specific gervices and support for the Irish community in Briiain throubyh Lollaboration with our London-based member groups. Heritage Lottery restricted funds contiibuted towards the costs of specific members of staff and project costs and the upkeep of the result