Company registration number: 4800736 Charity registration number: 1100126 **LIVERPOOL IRISH FESTIVAL TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **Liverpool Irish Festival Contents** ||**Page**| |---|---| |Trustees' Report|1—5| |Independent Examiner's Report|6| |Statement of Financial Activities (including Income and Expenditure Account)|7| |Comparative Statement of Financial Activities (including Income and Expenditure Account)|8| |Balance Sheet|9| |Notes to the Financial Statements|10—17| **Liverpool Irish Festival Company No. 4800736 Trustees' Report For The Year Ended 31 December 2025** The trustees present their report and the financial statements for the year ended 31 December 2025. ## **Objectives and Activities** ## **Aims and Objectives** The purposes of the charity as set out in its governing document. ## **Public Benefit** The advancement of the * arts in music, drama, literature and the plastic arts, in particular but without limitation to the generality thereof those arts originating or developed in the island of Ireland * education of the public in these arts by the encouragement of their performance and display * education of the public in the arts of music, drama, literature and the plastic arts, in particular but without limitation to the generality thereof those arts originating or developed in the island of Ireland. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. ## **Achievements and Performance** ## **Main Achievements** We retain our belief that the Liverpool Irish Festival is unique in its field as the only arts, culture and heritage *led* Irish festival in the UK. Our specificity is critical: celebrating Liverpool’s unique connection with Irish communities, our city’s international standing and our commitment to addressing Irish representation (its diasporic peoples and Irish culture) engages audiences. We want to export this and feel our representation changes spaces for — and celebrates — Irish people in England. Our Cultural Connectedness Exchange Network (#CCEN) remains an active instrument in achieving this, now with 90 members. Liverpool Irish Festival’s 2025 theme was “arrivals”, drawing on Liverpool’s status as a host city for Irish — and other — people over multiple generations. Audiences engaged in discussions, interactions and activities generated to reduce isolation, encourage discourse and celebrate what change can bring. Our four curatorial strands continued, including In:Visible Women, Nook and Cranny Spaces, Family Days and the Liverpool Irish Famine Trail, each being fully embedded into the programme. Of 2025’s 65 Festival events and five exhibits, seven were live virtual events. Our 2025 programme generated a total (exhibition and event) audience of 54,037, including 1,625 views to date. There was a small fall of 3.6% visits in 2025 compared with 2024, though a five-year growth of 17%. Our longstanding vision of improving public realm, high-profile work was tested this year with five public exhibitions and advocacy. Our continued partnership with Bluecoat Display Centre provided two physical, month-long exhibits (In the Window: Corinne Price and an Irish Makers exhibit). Whilst not in major galleries, our additional exhibits added valuable content for our audience. Combined, we developed 132 exhibition days, including #GlobalGreening. The Festival’s primary difficulty in securing public realm or exhibition dates is the long lead times needed by venues (sometimes 3-years+) versus the Festival’s ‘project’ status. LCR Pride was transformed this year when the organisation folded, and the event was instead taken over by Sahir House. We coordinated a march, with a cohort of Irish services, and — using a sight rate of 15% — believed we were seen by c. 2,250 people. These figures mean the Festival attracted more than 7.4k live audiences to its events, despite a volatile ticket buying climate, continued cost of living crisis and local/global politics. After a third National Lottery Heritage Fund (NLHF) success (£57,210), work continued on the Liverpool Irish Famine Trail. A new book, Release, was published for #LIF2025, along with an Irish Government funded documentary: The Bronze Shoes of Liverpool (£11,656). We maintained our Trail app and sustained our incredible voluntary History Research Group, who have undertaken 1,780 hours+ of volunteer time since 2021 (628 this year) as well as presenting the closing lecture of the Famine Summer School (Strokestown). All this work strengthens our relationship with the Strokestown National Famine Museum and Trail and the Global Irish Famine Way. On HR management, we sustained a volunteer Board (8), losing and gaining members, recruited and sustained a volunteer team of 18 across front-of-house and Liverpool Irish Famine Trail roles and maintained a paid History Research Group lead. We sustained a part-time Festival Co-ordinator until 6 Nov 2025, following renewed funding from the Irish Government (£10k of a needed £15,725PA). The role will be refilled with small amends to role scope and seniority. We made 18 funding applications, including two sponsorships and three shared commissions, totalling £452,234.89. We were awarded £109,460 before multiyear funding from the City Council (£20,034 per year). This demonstrates a success rate of 10 of 18 bids or 55% of application numbers. These figures also represent 24% of the value asked for and awarded. It should be noted the average rate across the sectors is 10%. Our Chair also sustained a £5,000 annual gift from local housing association Plus Dane. ...CONTINUED Page 1 **Liverpool Irish Festival Trustees' Report (continued) For The Year Ended 31 December 2025** ## **Main Achievements - continued** These grant awards contributed to total income recognised in the financial year of £141,473, compared to prior year of £132,025. Liverpool’s October calendar remains competitive, with • Black History Month throughout and Liverpool Biennial alternate years, followed closely by Homotopia and DaDaFest • increasing numbers of Hallowe’en events, with commercial venues diluting city event messages • football schedules • and half-terms, affecting travel out of the city. Events were on sale in the last week of August, ahead of the previous year. We reduced print numbers again in 2025 for green and economic reasons, acknowledging the change in audience pick-ups and adoption of online. We printed 7.5k A2 fold-out leaflets and 2.5k 48-page newspapers. Funding was a key driver for the decrease, but without PR funding it was important to maximise channels. Despite the carbon emissions involved in newspaper production, the newspaper retains several important annual functions, producing - non-digital reach and a multi-generational gift • another arts platform, extending storytelling and highlighting artists • meaningful event cross-sells and in-depth articles • local dialogue, whilst providing online content for international audiences and a Festival legacy. Our continued inability to fund a PR and Comms lead meant we missed long leads into printed press. Despite this we achieved a reach of 2.48m and strong social media representation (53,960). Data remains difficult to collect. We generated 221 hard copy audience surveys and 8 digital. More volunteers are needed to combat this or much easier surveys. With ten front-of-house volunteers, but much higher suspicion around data collection, robust data gathering is a specialism. Few people will complete a whole survey and they are selective in the answers they provide. We can directly name 73 artists/contributors we worked with in 2025: presenting work from at least 80 more (dancers, musicians, filmmakers), though just 8 would complete a survey. The top three audience descriptors for #LIF2025’s are “interesting”, “informative” and “entertaining”. The Festival developed 22 programme related commissions, including those developed for the Liverpool Irish Famine Trail app. These include articles, audio descriptions, films and our completed book and documentary. All this on a turnover of £146,744 (based on the management accounts at the time of writing). Finally, I am honoured to have the role of Chair of the Liverpool Irish Festival. My thanks go to the board for their support during the year. I continue to learn and develop in this role. I am impressed by the dedication of the staff, the board and the wonderful programme delivered this year, despite the financial challenges. I especially want to thank our Director, Emma Smith, for her dedication and leadership and Pascal O'Loughlin for his support. I wish him all the best in his new job. This year we have benefited from the support of our intern Izzy Parker and, of course, our volunteers who help ensure the smooth running of the Festival. We thank our artists, partners and sponsors; collaborators and networks; venues, friends and every visitor and audience member for joining us for #LIF2025. As ever, ‘go raibh maith agat’ to everyone involved in the Festival and the organisation we have become. We hope you will join us this year, particularly between 16-25 October 2026. Is mise le meas/Yours respectfully, Dr Ann Hoskins Chair, Liverpool Irish Festival John Chandler Board Secretary **Liverpool Irish Festival Trustees' Report (continued) For The Year Ended 31 December 2025** ## **Financial Review** ## **Financial Position** The year ended 31st December 2025 saw incoming resources of £141,473 (2024: £132,025) Total outgoing resources were £134,164 (2024: £168,302) giving rise to net incoming resources of £7,309 (2024: outgoing resources of £36,277). Total fund balances were £31,123 (2024: £23,814), of which £15,740 (2024: £23,277) is restricted for future activity. ## **Reserves Policy** The level of free reserves as at 31st December 2025 is £15,383 (2024: £537). As previously, the trustees seek to ensure that sufficient funds are held in reserve following the Festival in order to fund the post of the Director for the following year’s festival. In accordance with funder needs, the Festival seeks to maintain unrestricted reserves at a level that covers 3-6 months of operational costs and plans to restore this level of reserves are in place. ## **Structure, Governance and Management** ## **Trustee Selection Methods** People are able to apply for Board Trusteeship at any time by sending a personal statement and CV to our Chair. From time to time we will actively seek Trustees. We will make call outs via our website, using a recruitment pack which we will review every time it is employed. We will broadcast calls through our networks, particularly through The Culture Network LCR CIC, Uncover Liverpool, LCVS, Arts Council England and Culture Liverpool. We may also make special invites to networks beyond these to best support attracting Trustees from fields or demographics we hope hope to include. On application, the Board will review the application and CV in a timely manner. If viewed positively, the application will be followed with an introductory meeting with the Chair (or Trustee/staff member as agreed by the Board and Chair). If both the applicant and appraiser agree to proceed, the applicant will be invited to observe a Board meeting, receiving viewer-only rights to meeting papers. At the end of the observation meeting, the applicant will be invited to leave to enable a Board recommendation. If a majority of the Board and the applicant remain willing, the applicant will become an official Trustee and their membership of the Board recorded with Companies House and the organisations 'About' page. All recruitment will be noted through the Board meeting minutes. ## **Legal structure of the charity** The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation. There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. Page 3 **Liverpool Irish Festival Trustees' Report (continued) For The Year Ended 31 December 2025** ## **Reference and Administrative Details** ## **Trustees** Martin Bond (resigned 13/03/2025) John Chandler - Board Secretary Patsy Connor Gerard Diver Oliver Hall (resigned 23/06/2025) Professor Mary Hickman Dr Ann Hoskins - Chair Eamonn Lavin (resigned 17/02/2025) Clare McGrath Jane Hyndman (appointed 21/05/2025) Heidi Henders (appointed 01/10/2025) Denise Jones (appointed 01/10/2025) ## **Charity Number** 1100126 ## **Company Number** 4800736 ## **Principal Address** Ff9 Northern Lights Cains Brewery Village Mann Streeet Liverpool L8 5AF ## **Registered Office** Ff9 Northern Lights Cains Brewery Village Mann Streeet Liverpool Merseyside L8 5AF ## **Independent Examiner** Matthew Brown CIPFA Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX Page 4 ## **Liverpool Irish Festival Trustees' Report (continued) For The Year Ended 31 December 2025** ## **Small Company Rules** This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The trustees' report was approved by the board of trustees and signed on its behalf by: Dr Ann Hoskins Trustee 2nd February 2026 John Chandler Board Secretary Page 5 ## **Liverpool Irish Festival Independent Examiner's Report to the Trustees of Liverpool Irish Festival For The Year Ended 31 December 2025** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025. ## **Responsibilities and Basis of Report** As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent Examiner's Statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Matthew Brown CIPFA 2nd February 2026 Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX Page 6 ## **Liverpool Irish Festival Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
**4**
Other charitable activities
**EXPENDITURE ON:**
Charitable activities:
**6**
Other charitable activities
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**15**|**Unrestricted**
**funds**
**£**
37,984
5,771|**Restricted**
**funds**
**£**
97,718
-|**2025**
**Total funds **
**£**
135,702
5,771|**2024**
**Total funds**
**£**
120,478
11,547| |---|---|---|---|---| ||43,755|97,718|141,473|132,025| ||(28,909)|(105,255)|(134,164)|(168,302)| ||14,846|(7,537)|7,309|(36,277)| ||14,846
537|(7,537)
23,277|7,309
23,814|(36,277)
60,091| ||15,383|15,740|31,123|23,814| The notes on pages 10 to 17 form part of these financial statements. Page 7 ## **Liverpool Irish Festival Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
**4**
Other charitable activities
**EXPENDITURE ON:**
Charitable activities:
**6**
Other charitable activities
**NET EXPENDITURE**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**15**|**Unrestricted**
**funds**
**£**
51,186
11,547|**Restricted**
**funds**
**£**
69,292
-|**2024**
**Total funds**
**£**
120,478
11,547| |---|---|---|---| ||62,733|69,292|132,025| ||(79,647)|(88,655)|(168,302)| ||(16,914)|(19,363)|(36,277)| ||(16,914)
17,451|(19,363)
42,640|(36,277)
60,091| ||537|23,277|23,814| The notes on pages 10 to 17 form part of these financial statements. Page 8 **Liverpool Irish Festival Balance Sheet As At 31 December 2025** |**Notes**
**CURRENT ASSETS**
Debtors
**12**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**13**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
**TOTAL FUNDS**
**15**|**Unrestricted**
**funds**
**£**
653
14,783|**Restricted**
**funds**
**£**
-
19,434|**2025**
**Total funds **
**£**
653
34,217|**2024**
**Total funds**
**£**
5,671
25,259| |---|---|---|---|---| ||15,436
(53)|19,434
(3,694)|34,870
(3,747)|30,930
(7,116)| ||15,383|15,740|31,123|23,814| ||15,383|15,740|31,123|23,814| ||15,383|15,740|31,123|23,814| ||||15,740
15,383|23,277
537| ||||31,123|23,814| For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Dr Ann Hoskins Trustee 2nd February 2026 The notes on pages 10 to 17 form part of these financial statements. Page 9 **Liverpool Irish Festival Notes to the Financial Statements For The Year Ended 31 December 2025** ## 1. **General Information** Liverpool Irish Festival is a company limited by guarantee, incorporated in England & Wales, registered number 4800736 and registered charity number 1100126. The registered office is Ff9 Northern Lights Cains Brewery Village, Mann Streeet, Liverpool, Merseyside, L8 5AF. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: 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) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The charitable company is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Going Concern Disclosure** The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2026, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainties about the charity's ability to continue as a going concern. ## 2.3. **Fund Accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. There are no designated funds. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. There are no endowment funds. ## 2.4. **Incoming Resources** Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. All income is accounted for gross, before deducting any related fees or costs. ## 2.5. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## 2.6. **Taxation** The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. ## 2.7. **Pensions** The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. Page 10 ## **Liverpool Irish Festival Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** ## 3. **Income from Donations and Legacies** |Donations and gifts
Grants
Donations and gifts
Grants|**Unrestricted**
**funds**
**£**
17,637
20,347|**Restricted**
**funds**
**£**
-
97,718|**2025**
**Total**
**funds**
**£**
17,637
118,065| |---|---|---|---| ||37,984|97,718|135,702| ||**Unrestricted**
**funds**
**£**
16,131
35,055|**Restricted**
**funds**
**£**
-
69,292|**2024**
**Total**
**funds**
**£**
16,131
104,347| ||51,186|69,292|120,478| The following donations and legacies are included within the total income from donations and legacies above: |Small donations individually less than £1000
Liverpool Great HU LGHC
Plus Dane Foundation
Tourism Ireland
Gael Linn
Pagoda Arts|**2025**
**Unrestricted**
**funds**
**£**
5,137
-
5,000
3,500
1,000
3,000|**2024**
**Unrestricted**
**funds**
**£**
6,631
1,000
5,000
3,500
-
-| |---|---|---| ||17,637|16,131| The following grants are included within the total income from donations and legacies above: |Liverpool City Council CAIP
Irish Government Emigrant Support Programme
National Lottery Heritage Fund
Northern Consulate's Strategic Diaspora Fund
Liverpool City Council CAIP
Irish Government Emigrant Support Programme
National Lottery Heritage Fund
Northern Consulate's Strategic Diaspora Fund|**Unrestricted**
**funds**
**£**
20,347
-
-
-|**Restricted**
**funds**
**£**
-
42,000
55,718
-|**2025**
**Total**
**funds**
**£**
20,347
42,000
55,718
-| |---|---|---|---| ||20,347|97,718|118,065| ||**Unrestricted**
**funds**
**£**
23,399
-
-
11,656|**Restricted**
**funds**
**£**
-
29,456
39,836
-|**2024**
**Total**
**funds**
**£**
23,399
29,456
39,836
11,656| ||35,055|69,292|104,347| Page 11 ## **Liverpool Irish Festival Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** ## 4. **Income from Charitable Activities** |4.
**Income from Charitable Activities**|||| |---|---|---|---| |Other charitable activities
Grants, included above, are as follows:
Liverpool Charity and Voluntary Services
Other
5.
**Government Grants**
Government grants recognised in the accounts were as follows:
Liverpool City Council CAIP
Irish Government Emigrant Support Programme
National Lottery Heritage Fund
Northern Consulate's Strategic Diaspora Fund
6.
**Analysis of Expenditure**
Other charitable activities
Other charitable activities|**Activities**
**undertaken**
**directly**
(see note 7)
**£**
124,156|**2025**
**Unrestricted**
**funds**
**£**
5,771|**2024**
**Unrestricted**
**funds**
**£**
11,547| |||**2025**
**Unrestricted**
**funds**
**£**
-
-|**2024**
**Unrestricted**
**funds**
**£**
1,500
3,950| |||-|5,450| |||**2025**
**£**
20,347
42,000
55,718
-|**2024**
**£**
23,399
29,456
39,836
11,656| |||118,065|104,347| |||**Support costs**
(see note 8)
**£**
10,008|**2025**
**Total**
**£**
134,164| ||**Activities**
**undertaken**
**directly**
(see note 7)
**£**
159,530|**Support costs**
(see note 8)
**£**
8,772|**2024**
**Total**
**£**
168,302| Page 12 ## **Liverpool Irish Festival Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** ## 7. **Direct Costs** |Fundraising activities:
Festival and event expenses
Research and evaluation
Freelance festival director
Employee costs:
Wages and salaries
Employers NI
Employers pensions - defined contribution schemes
Fundraising activities:
Festival and event expenses
Research and evaluation
Freelance festival director
Employee costs:
Wages and salaries
Employers NI
Employers pensions - defined contribution schemes|**2025**
**Other**
**charitable**
**activities**
**£**
16,453
29,541
12,196
62,264
1,834
1,868| |---|---| ||124,156| ||**2024**
**Other**
**charitable**
**activities**
**£**
14,204
63,243
15,614
62,264
2,337
1,868| ||159,530| Page 13 ## **Liverpool Irish Festival Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** ## 8. **Support Costs** |Premises expenses:
Rent and parking space
General administration:
Insurance
Telephone, fax and internet
Website and domain costs
Other financial services
Subscriptions and software licences
Bank charges
Governance costs:
Trustees' expenses
Independent examiner's fees
Employee costs:
Travel and subsistence expenses
Premises expenses:
Rent and parking space
General administration:
Insurance
Telephone, fax and internet
Website and domain costs
Other financial services
Subscriptions and software licences
Bank charges
Interest payable:
Bank interest payable
Governance costs:
Independent examiner's fees|**2025**
**Other**
**charitable**
**activities**
**£**
4,781
1,205
252
501
173
1,872
93
111
1,020| |---|---| ||10,008| ||**2024**
**Other**
**charitable**
**activities**
**£**
51
4,416
1,125
259
96
174
1,516
101
86
948| ||8,772| Page 14 ## **Liverpool Irish Festival Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** ## 9. **Independent Examiner's Remuneration** Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees: |Independent examination of the financial statements
Other assurance services
Tax advisory services
Other financial services
10.
**Staff Costs**
Staff costs were as follows:
Wages and salaries
Social security costs
Other pension costs|**2025**
**£**
1,020
-
-
173
1,193
**2025**
**£**
62,264
1,834
1,868
65,966|**2024**
**£**
948
-
-
174| |---|---|---| |||1,122| |||**2024**
**£**
62,264
2,337
1,868| |||66,469| ## 10. **Staff Costs** Staff costs were as follows: The number of employees whose employee benefits (excluding employer pension costs) for the reporting period exceeded £60,000 was: |||**2025**||**2024**|| |---|---|---|---|---|---| |£60,000|to £69,999||1||1| ## Chief Executive Officer The remuneration in the year year was £62,264 (2024: £62,264) and employer pension contributions of £1,868 (2024: £1,868). ## 11. **Average Number of Employees** Average number of employees during the year was as follows: |Charitable Activities
12.
**Debtors**
**Due within one year**
Trade debtors
Other debtors
13.
**Creditors: Amounts Falling Due Within One Year**
Taxation and social security
Accruals and deferred income|**2025**
1
1
**2025**
**£**
-
653
653
**2025**
**£**
-
3,747
3,747|**2024**
1| |---|---|---| |||1| |||**2024**
**£**
1,000
4,671| |||5,671| |||**2024**
**£**
1,373
5,743| |||7,116| Page 15 ## **Liverpool Irish Festival Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** ## 14. **Pension Commitments** The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. During the year the charge to the statement of financial activities in respect of defined contribution schemes was £1,868 (2024: £1,868). At the balance sheet date contributions of £NIL were due to the fund and are included in creditors. 15. **Movement in Funds** |**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Irish Government Emigrant Support Programme
National Lottery Heritage Fund
**Total restricted funds**
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Irish Government Emigrant Support Programme
National Lottery Heritage Fund
**Total restricted funds**
**Total funds**|**As at 1**
**January 2025**
**£**
537
11,340
11,937|**Income**
**£**
43,755
42,000
55,718|**Expenditure**
**£**
(28,909)
(37,600)
(67,655)|**As at 31**
**December**
**2025**
**£**
15,383
15,740
-| |---|---|---|---|---| ||23,277|97,718|(105,255)|15,740| |||||| ||23,814|141,473|(134,164)|31,123| ||**As at 1**
**January 2024**
**£**
17,451
6,340
36,300|**Income**
**£**
62,733
29,456
39,836|**Expenditure**
**£**
(79,647)
(24,456)
(64,199)|**As at 31**
**December**
**2024**
**£**
537
11,340
11,937| ||42,640|69,292|(88,655)|23,277| |||||| ||60,091|132,025|(168,302)|23,814| ## 16. **Transactions with Trustees** During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows: ||**2025**||**2024**|| |---|---|---|---|---| ||**£**||**£**|| |Travel||111||-| Page 16 ## **Liverpool Irish Festival Notes to the Financial Statements (continued) For The Year Ended 31 December 2025** ## 17. **Related Party Disclosures** There were no transactions with related parties in the year that require dosclosure, except for those disclosed in the Transactions with Trustees note. 18. **Controlling Parties** The charity is under the control of its legal members. Every member of the charity is obliged to contribute such amount as may be required not exceeding £5 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. Page 17