Company registration number". Charity number: 05651900 1113069 Trustees, Report and Financial Ststements Year Ended 31 March 2026 LUTON IRISH FORUM (A Company Limited by Guarantee) LUTON IRISH FORUM IA Company Limited by Guarantee Annual Report and Flnanclal Statements Year Ended 31 March 2026 Contents Pago Chartty Reference and Administrative Details Trustees, Annual Report lTrJependenl Examiner's Report statement of Financial Activities 10 11 Statement of Financial P0511ion 12-13 ststement of Cash Flows 14 Notes lo the Financial Statements 15-26 LLrroN IRISH FORUM Charlty Reference and Administrative Details Year Ended 31 March 2026 Charfty reglslratlon number 1113069 Company regi$tratlon numb•r 05651900 Trustees T Shanley, C(>Chair S Rooney, C(>Chair M Winter, Secretary L Ki(ching, Treasurer M Curtis, Vice Chair D Drennan D Crean J P Smith Tsmth T C Scanlon C Lewis Chlel executlve officer N Han￿Y Reglstered offlce Kathleen Connolly House 102 Hilchin Road Luton Bedfordshire LU2 OES Ind•p8ndent examinér R A Cox FCA (ICAEW) MilleT & Co Chartered Accountants 5 Imperial Court Laporte Way Luton Bedfordshire LU4 8FE LUTON IRISH FORUM {A Company Llmlted by Guarantee) Trustees, Annual Report Year Ended 31" March 2026 The Trustees (who are also directors for the purpose of ccffip8ny law} present their report and the independently examined financial statements of the charty f(￿ the year ended 31 March 2026. The Annual Report 5etves the purpose of both a Trustees, report and a director's report under company law. The Iruslees have adopted the provisions ofthe Statement of Recommended PiacliGe ISORP} 'Accounling and Reporting by Charities" in preparing the annual report and financial statements of the eharty- The Trustees confim th81 the Annual Report and financial statements of the charf(able company comply with the Charities Act 2011, the requirements of the charitable company's governing document and Accounting and Reporting by Charities.. Statement of Re￿Mrnended Practice applicable to charities preparing their aeeounts in ¥￿0[￿?n¢e with the Financial ReportiNJ Standard appI￿able in the UK and Republic of Ireland published in October 2019. Since the Charty qualrfEs as small under section 382 of the Companies Act 20C6, the strateg￿ Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors. Report) Regulations 2013 ha$ l)e8n omitt8d. Objective6 and actlvltle8 a. Prfnclpal Objects The objects of the Charity, as slated in its merrKJrandum of asso¢iation, are the followiro.. To relieve persons in need, poverty or dislress, particularty, bul not exclusivety of lrfsh descent, through the provision of advice and infomialion conceming health and bongfts as well as other support. To advance the education of the publ￿, particularly in Irish Mus￿, drama. arts, the Irish language and through the holding of an annual St PatTi¢k's Day Festival. other charrtable purposes, particularly the promsion of facilities for the ben8fi't of the public, particulady but not exclusNely for persons of Irish descent in the interests of social welfare with the object of improving the conditions of life for those persons in need of such facilf(ies. b. 8tratsgie51 Actlvlugs to further oblects Luton Irish Forum (LIFI is based 81 Kathleen Connolly House on Hitchin Ro&d, Lulon and is used 81s0 as community centre which hosts a wide variety of communily-based projects. LIF'S wgware team provides infomation, advice and advocacy relating lo benefit¥, housing and healh to all communities living localty. We are a vital agency within the local advice-giving sector and the onty culturally 3pe¢rfic organisation in the area working wth AQS {Advice Quality Standard). A wide range of social groups enjoy our assorted social groups and activities, in 8 welcoming and safe environment. LIF'S befriending Service enables people who are unable or who don't go out much lo have company and Social interaction helping lo redu￿ the elfects of loneline55. Tfaditions such as Irish music. dancing and language are kept alive through our social groups and wider cultural a¢livrtie$. These actwities appeal to people of all heritages, not just the generations of Irish Iwing both locally and across thè Irish Sea including our St 8rigid'5 Day ce18bralion and Lulon St Patrick's Feslival. We offer volunteering opportuni(ies in different rok$ across almost all our services which enables people with a diversity of skills, knowledge and exp8rience to b8 part of our volunteer team. Volunleers use their extsting abilit￿$, develop new skills, and build their Cl￿fidence and self-worth Whi￿ pmiding valuable help and support lo local peopl8 from all cc*Mmunrt￿s. We are very proud to have been awarded the Queens Voluntary Award in 2020. LLrroN IRISH FORUM IA Company Llmlted by Guarantee) Trustees, Annual Report Year Ended 31" March 2026 c. Aims From this, it is understood that the prime aims of the organisation are to improve weffare and promote a culture of the Irish communty in Lulon, mainly bul not specifically. Charrtable activities includ& in particular the advaneemenl of education, the furtheranee of heatth, the promotion of $wial inclusion and the ￿l￿f of povety, distress and sickness. Kathleen Connolty House is the home of LIF, where all activits88 are coordinated, and many lake P￿￿. d. ObJe¢tlves and key activities 2022 - 2032 1. Im rove We￿are/ ualit of life for local vulnerable eo le LIF will demonstrate a positive impact on the people accessing our weKare service LIF will demonstrate a posrtive impact on the people aceessing our cullurallsocial acliwlies Increas8 the capacity of the wemare sérv￿@ 2. Promote and retsin Irish CU￿Ure Develop St Patrick's Festival Devekjp Partnefships wilhlrish and olheT businesses and organisatK)ns to ongagelengaging with 2nd and 3rd generation Eroage with young 2nd and 3rd generation Irish 3. Or 8nisatK)nal Sustainabilrt Close the income gap Increase LIF'S profile as a major local charity Develop a highly engaged staff and volunteer communty Enhance the quality of LIF services Seek out efficiency and effectiveness in all areag Introduce enhanced govemance DevelLy broader volunteer capacty and capabilty Increase the leadership Capa￿lY of the trustee group and SMT e. Publlc Beneflt The Truslee8 confimi that they have had due regard for the Charity Commission'8 guidance on public beneff(. The trustees believe that LIF'S activrties provide a public benefit as the charty promotes heaf(h and well-being. improve5 the quality of lrfe and increases social inclusion. Ahhough originalty set up lo safeguard the needs of the Irish resident5 in LLrton. LIF 15 now a truly representative communty organisalion whose services, activities and events ar& available lo all. LIF has made the folh)wing improvements in people's lives &ross 11$ projects. Welfare Service Secure, safe and sustainable aeeommodation Reducedlmanaged personal debt Income maximisation Abilty to meet basic needs Increased access lo knowledge of rights Inereased knowledge of right￿ selfeffi¢a¢y Confimed legal status Reduced dependency on GP and otheT SUPPOrt serv￿e5 Increased access lo employmenv employment support Increased access lo communty carelsocial seNices LUTON IRISH FORUM IA Company Limitsd by Guarantee) Trustees, Annual Report Year Ended 31" March 2026 St Patrick's Festival. Sl Brigid's Day and other cultural offer Celebrating. maintaining and strengthening the links btheen Ireland and the Global Insh Fostering a more vibrant sense of eommunty and of Irish identity Improving awareness and understsnding of the emigrant and diaspota experiencg and by Supporting the development of new ways to communule and connect wrth the increasingty diverse global Irish, includirrfJ nOn-tradIt￿n8I diasporas S￿ra1 Activf(ies Attendees and volunteers report increased physical and mental wellbeing Attendees and volunteers form friendships Befriended and befriendars feel less isolated Befriended and befrienders report increased physic81 and mental wellbeing Volunteers learn new skills Volunteers increase in confidence Intergenerational and Youth Projects Engaging the Irish in Britain in their culture and herrtagg Other Rep￿sent the needs of the Irish communty in Lulon, identify and action poI￿Y gaps k)Cal￿ and nationally, and leam from and share best practice. Increasing awareness of organisaticffis. services, activrties and events Increased access lo member discounts from bcal businesses Ac￿sS to digital skills f. Contrlbution of Volunteers: Volunteers are at the heart of Lulon Irish Forum, playing a vital role in sustaining our services, enriching communty life. and enabling a wide range of social, cuhural and wellbeing activities for people of all ages. Our volunteers support Luton Irish Forum on a weekly basis across all key areas of our operalKJns, including ption, administralKJn. finance, event management, gardening and caretaking. Their contribution enables us lo deliver a wide range of social and culluial actwilies, supporting hundreds of people each week lo connect with others in a safe and welcoming environment. This plays a vtsl role in reducing sLKial i501ation and provides opportunfties for indwidual$ to a¢¢ess information and services that help maintain or improve their health and wellbeing. Volunteering not onty benefrts Luton Iri$h FONM and ils service users bul also brings s￿n￿leSn1 personal benefits to volunteers. 11 offers opportunities lo buikl conf#Jence, maintain physical and mental wellbeing, develop new skills, and feel part of a supportive communty while helping others. Volunteers are integral to many aspects of our worf¢, including acting as ambassadors, providing befriending 5UPPOrt, leading and assisting in clubs, supporting digital inclusion. collecting and managing dala, org8nising and delivering events, fundraising, preparing refreshments, and supporting reception seNices. They also contribute lo research, presentations and the maintenance of our facilities, wrf(h trustees provKling strateg oversight. Volunteers are also central to the planning, promotion and delivery of the annual Luton St Palrick's Festwal. In addition, they play 8 key role in preserving and PJDmoting Irish cuiture, particularly among second- and Ihiro-generalion Irish Communities, while helping youn9 peopte develop a sense of *Jenlty, bek)nging and self-worth. In recognltion of their outstanding conlribulion. our volunteer group was aworded the Queen's Award for Voluntary Seryice in 2020. LUTON IRISH FORUM IA Company Llmlted by Guarantee) Trustees. Annual Report Yeai Ended 31•t March 2026 A¢hl8v8ments and perforrnance Main achievements of the Charfty Over the past year, we've m￿e a meaningful impact across our community. Here are some of the key milestones". Welfare.. 775 clients supported through advice and support; 840 cases managed, refiecting sustained demand and complexity; £1,342.726.74 secured in financial gains- 935 total outcomes achieved Centre Use- 14.701 visitors welcomed through the centre, demonstraling strong community reach Social Activities.. 14,814 attendances, supporting community connectlon1+6,000 increase over 3 years) Volunteering: 7.980 volunteer hours contributed,. £100.894 value of volunteerin& demon5tratin8 significant community support Membership- 687 members, reflectlng continued growth and engagement Communications.. 16,702 total social media followers IFacebook, Instagram ahd Llhkedln combinedl,. 1.8 millv)n people reached Ipeak in March) Events- 64,186 attendees at St Patrick's Festlval events. highlighting significant community impact and visibility b. Fundraising Actlvlty LIF has exceeded ambitious business strategy and gr(ywth plan to maintain income al £550k {now £6CI)kl to 2032 and maintain its staff structure of 12 (now 131. with plans lo recruit addrtional staff. We have also employed sessional staff over this period. To further develop the fundraising inlraslruclure. we will take the following actions". Register with the Fundraising Regulator lo demonstrate our commitment to excellent fundraising practices. Icompleled} Create fundraising materials. longoingl Upgrade the fundraising database and tracking system Ic ensure continurty in activities. even in the event of an unplanned absertè of the Chief Executive Officer. {compleled) Strengthen the Friends Group by providing them with Temi$ of Referenc8, expectations, re48 descriptions. and additional training. (in progress for St Patrick's Festival) Develop fundraising polic￿5 and procedures a$ recommended by the Fundraising Regulator. Upda18 fijndraising communtstions. Enhance the web$ile lo support fundraising communication5 and facilitate donations. (c¢Jnplet8dl Next steps Develop fundraI￿ng policies procedures as recommended by the Fundraising Regulator. Update fundraising communications. Consider hiring an external fundraiser as funding pemiils. The fundraising strategy is set out in th8 business plan. c. Future developments LIF plans lo grow and expand in relation lo the new opportunities and Changes that are taking place sctially, economieally and polrtically whKh LIF is facing. LUTON IRISH FORUM (A Company Llmlted by Guarantee) Trustees, Annual Report Year Ended 31¥t March 2026 LIF faces major challenges in its prgect financing. and is devehJping a range of prr4ects and income sources spread the sources of income and increase the income levels, and through this minimise any Tisk lo LIF. ulilyse market OPFKJrtunrties and build on strengths lo develop projects which will generate inc¢Jme. meet the aims and objectives of LIF Financial reviow a. Flnan¢ial review Fcf the year to 31 March 2026 the net movement in funds was a £26.513 surplus12025- E60,307 surplus). T¢Xal tunds a$ al 31 March 2026 were £666,18412025 - £639,371). Restr￿ted funds a5 at 31 March 2026 were £302,80312025- £311.2221. b. Flxod assets Changes in fixed a8sets during the year are $et out in the notes to the fin￿131 slatemenls. c. Rèsèrvès policy It is the policy of LIF to maintain unrestricted funds. which are the fr88 r8serves of the organisation, at a level to cover management, administration and support costs and lo respond to emergency applications for grants wh￿h arise from lime lo lime. The Trustees have transferred lo designated fund reserves lo cover approximately six months of expendi(ure together wrth other proviston$ for contingencies. The Truslees review this proviS￿n al their board meetings. At the end of the year totsl fund5 were £666.184, and free reseNes were £286,697. d. Publ1¢ Boneflt The charity trustees have complied wrth their duty in section 17151 of the 2011 Charf(ies Act to have due regard to guIda￿e published by the Charity Commission. In making decision5 on behaw of the charity, the trustees have considered the Charity Commission's guidance on public benefft. in particular those relevant to their pnncipal ofy'ectNes and aCt￿llies. These have been set OLrt in the &)ove report. Structure. governance and management C¢n$tltutlon: Lulon Irish Forum {LIFI Is a registered eharity and company limited by guoranlee, wh￿h is governed by ils memorandum and ortides of association. LUTON IRISH FORUM (A Company Limited by Guarantee) Trustees, Annual Report Year Ended 31. March 2026 Dgtalls of Oryanlsatlons We work￿ With Our weWare service is one of the key agencies in the ILKal advice sector. We have a partnership called Luton Access through which we work alongside Citrzens Advice Lulon, Luton Law Centre and Luton Rights wth Lulon Borough Council to ensure the continued development of the local advice-giving sector. We are the only Gutturally specific agency in the local area working lo the Advice Qualty Standard ou81ty mark and one of only Iwo Irish organisation8 to hdd the qualty mark outside of London. We are a key memb8r of.. Luton's Fairness Taskforce- a Luton Borough Council-led netsvork eslabllshed lo develop ways to make the changes we need lo achKgV8 fairn8ss and social justice together across all $o¢lors of thg Health Inequity Advisory Meeting- addressing heakh inequalilies aNI influencing strateg discussions. LIF CEO is 8 Governor of Cardinal Newm￿ Secondary Schcol serving over 1,800 young people and leads on sludenl and staff wewgre. Trustees are activety invofved in local Irish groups and regularfy liaise wf(h non-ITish groups During this period, we collaborated wi(h the following k)cal agencies.. Alzheimer's Societv AnElia Ruskin University Bedford HMPS Bedfordshlre Police Boxing Saves Lives 8T Events Bushmead Community Hub Catholic and Faith Leaders Central Bedfordshire Council Comhaltas Crosscare East London Foundation Trust Gaelic Athletic Association Clubs Gate Herts Gerry Taylor Butcher and Grocer GPS Healthwatch Luton Hospltal Consultants Housing Associations Irish Dancing Schools Irish Network Stevenage Job Centre Plus Liam Conk)n PM Light Moving Company Littlehey HMP Luton Borough Councll Teams Luton Celtic Supporters aub Lulon Culture Luton Foodbank Luton Heritage Forum Maternity Alllance NHS Trust Noah Enterprise NSPCC Penrose Tmst Peterborough HMP Pirtons Primary Care and PCN Medical Leads Rachel Hopkins MP Safe Home Ireland Schools Shri Guru Ravldass Sangat Social Prescribers & Commissioned Health Servlces The Roma Trust The Safer Luton Partnership The Saltways ITraining Provider) UK Centre for Carnival Arts University of Bedfordshire Unive15ity of Hertfordshire Venue 360 Victim Support Women's Aid LUTON IRISH FORUM IA Company Llmited by Guarantse) Trustees, Annual Report Year Ended 31¥t Mar¢h 2026 Nationally, we work wlh Traveller Movement, Friends, Fami118s and Tiavellers and Irish in Britain and ts affiliate organisalions Ilrish Community Partnership) . Affiliates include the Irish Chaplaincy, Irish Counselling and Psychotherapy, Leeds Irish Heahh and Homes, Irish Community Care Merseyside, Irish Communty Care Manchester, Irish Community Services. London, Irish in Birmingham and Irish Nefv￿rk Slevenage. We also worked with Frea and other Irish Survivor GroLVS. We are also affiliated lo". National Council for Voluntary Organisatir￿S (Trusted Charity Marf(I The Advice SeNices Alliance (Advi￿ au81ty SeNicel Advice UK Child Povety Action Group Decision Making The tNstees of the company who served during the year are listed with the legal and administrative detail$. Policy and Strategy are decided by the Board following consurtab'on with staff, volunteers, student placements, Use￿ and members. Decisions regarding the daity delivery of seNices in line Wkth Board decisions are éele9ated lo the Chigf Officer and senior staff. Tiuste8s expect staff to keep them informed of pot@ntial opportunities and challenges which may lead lo new developments. b. Responslbllities of the trustee5 Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs ofthe company and of the surplus or deficit of the Company for that year. In preparing these financial stalemenls. the Iru$to8s are required lo". select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent. state whether the policies adopted are by the Charities SORP, and that applicable accounting standards have been folbw8d, subject 10 8ny material departures, disclosed and explained in the financial statements. prepare the financial Statements on a going concern basi5 unless il is inapprcyriale to p￿sUM¢ thal the c¢)mpany will continue trading. Tlk Iruslees are respon8ible for keeping proper accounting records which disclose with r&asonable accuracy at any time the financial position of the company and enable Ihem lo ensure that the financial statements compty with the relevant law. They are responsible for safeguarding the assets of the company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregujarities. c. Risk Review The Trustees have asses8ed the major risks to which the company 18 exposed, in particular, those related to the operations and finances of the Charity and are satisfied that systems are in place lo mitigate our exposure to the major risks. These procedures are peiiodicalty reviewed. d. Trustee Recruitment & Training Suitable nomin*s, according lo th& regulations covered by the memorandum antl articles, are introduced to the work of the organisalion. They meets with a staff memb8r, andlor Board Member and Secretary before submission for ecfflsideration by the Board. The org8nis81kJn aims, as far as possible, to include a w•le range of Skills and representation from the I￿al community which il serves. LUTON IRISH FORUM (A Company Limited by Guarantee) Trustees, Annual Report Year Ended 31•t March 2026 New Board Members are encouraged to take part in events and networking meetings to ensure an understanding of the issues reLgtin9 to the organisation's woth. All receNe Charty Commi55ion guidelines on their legal role and copies of LIF'S policies over time. A joint strategy day is held annually to which staff and Irustees afe invrtgd. LIF allows the attendance of non-voting cl￿pIed members and observers on the Board to (elevant partner organisat￿n$. Approved by order of the members of the board of Trustees aMI soned on their behaff by: T Shanley C¢>Chalr L Kitchlng Treasurer Date Dale LLwfoN IRISH FORUM IA Company Lirnited by Guaiantee) Independent Examlner's Report to the Trustees of Luton Irish Forum Year Ended 31 March 2026 Independent Examlnerfs Report to the Trustees of Lthon lrfsh Fornm I report to the Charity trustees on my examination ofthe accounts ofthe company for the year ended 31 March 2026. Responslbllltles and basls of report As the charity Irusle8s of the company land also ils directors for the purposes of company lawl you are responsibk the preparation of the ac¢ounts in accordan¢e with the r¢quiremenl$ of the Companie5 Act 2006 Ilhe 2006 Act.). Having Satisfied myself that the a¢¢ounts of the ¢ompany a￿ 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 Gornpany'8 accounts as carried out under section 145 of Ihe Charilies Act 2011 I'lhe 2011 Act'l. In carying out my examination I hav& follow8d the Directions giv&n by th8 Charity Commission under section 14515)Ibl gf the 2011 Act. Independent examlnerfs statement Since the company's gross income exceeded £250.000 your examiner musl be a member of a bo￿ listed in S8Ction 145 of the 2011 Act. I confirm that l am qualified to undertakethe examination because l am a member of the ICAEW wh￿h is one of the listed bodies. I have C(￿Pleted my examination. I confirm that no matters have come to my attention in conneclpjn with the examination giving me cause to believe that in any material respect". accounting records were not kept in respect of the Company a$ required by seclion 386 of the 2006 Act- or 2. the accounts do not accord with those records,. or 3. the accounts do not compty 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 ?￿OrdanCe with the methods and Principles of the Stslement of Recommènded Practice for a￿￿untIng and reporting by charities lapplicable to harrties preparing their accounts in accordance with the Financial Reporting Slan¢Jard ¥splicable in the UK and Republic of Ireland (FRS 10211. I have no concerns and have come across no other mattèrs in ¢onneCt￿n with the examination to which attention should be drawn in this roport in ord8r to enable a proper und8r5tsnding of the accounts to be reached. Signed.. R A Cox FCA IICAEW) Miller & Co Chartered Accountants 5 Imperial Court Laporte Way. Luton Bedfordshire. LU4 8FE 111w 10 LUTON IRISH FORUM (A Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2026 Rgstricted funds 2026 Unmtrfcted funds 2026 Total funds 2026 Total funds 2025 Note Income from: Donations and grants Other trading actNlties Investments Other incom& 428.966 41.830 144,785 11.500 21.547 470,796 144.785 11.500 21,547 433,238 124,296 16,957 17,341 Total income 219662 Expendlture on: Raising funds Charilabb activities 15.255 169.476 15.255 606.860 16,449 51&076 437.385 Totsl expenditurè 437.385 184.730 622.115 531,525 Net movement In funds 8,419 26.513 60,307 Reconclllallon of funds: Total funds brought foThYard Net movement in funds 311.222 18,419) 328,449 34,932 639,671 26.513 579,364 60,307 Totsl funds carried forward 302.803 363,381 666.184 639,671 Tlw Statement of Financial Act[￿lIeS includes all gains and Ioss8s r8cognised in the year. The notes on pages 15 to 26 fom part of these financial statements. LUTON IRISH FORUM (A Company Llmlted by Guarantee) REGISTERED NUMBER: 05651900 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026 2026 2025 Note Flxed assets Tangible assets 10 309.487 309.487 315,773 315,773 Currnnt assots Debtors Cash at bank and in haTr 11 16.270 504.387 520,657 {163.9801 30, 108 427 171 457,279 (133,381) Creditors.. amounts falling due within one year 12 Net current assets 356.697 323,898 Totsl assets less current Ilabllttles 866.184 639,671 Totsl not 0SSgts 666.184 639, 671 Charlty funds Restricted fuNIs Unrestricted funds 13 13 302,803 363,381 311,222 328,449 Total funds 666.184 639.671 12 LUTON IRISH FORUM IA Company Limited by Guaranlee) REGISTERED NUMBER: 06661900 STATEME1￿ OF FINANCIAL POSITION AS AT 31 MARCH 2026 The Chanty was enlflled lo exemption from audit under secltin 477 of the Companies Act 20C6. The members have not required the company lo obtain an audit for the year in qUest￿n in accoidance with section 476 of the Companies Act 20￿. Trust￿ acknovAedge their responsibilities for comptying with fv requirements of the Act wth respect to accounting records and the preparation of financial ststements. The financial statements have been prepared in accordan￿ wrth the provisions applicable to entities subject to the small cc*mpanles regime. The financial ststernenls were approved and a￿hOrISed for issue by the Trustees and signed on their beha￿ by.. T Shanley Co-chair L Kilchlng Treasurer Date 041071£02 The rKles on pages 15 to 26 form part of these financial sts18menl$. 13 LufoN IRISH FORUM IA Company Limited by Guarantee) REGISTERED NUMBER: 06651900 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2026 2026 2025 Note Cash flow from operating activities 16 70.308 66,468 Cash flow from Investlng actlvlties Payments to acquire tsngible fixed assets Interest received {4.592 11.51x1 (3. 730) 16,957 Nèt Cash flow from investing activities 6,908 13.827 Net increase in Cash and cash equivalonts 77.216 80,295 Cash and ¢ash gqufvalgnts at start of year 427,171 346,8T6 Cash and cash equivalents at end of year 504.387 427, 171 14 LUTON IRISH FORUM {A Company Limited by Guarantee Notes to the Flnanclal Statemènts Year Ended 31 March 2026 General Information Luton Irish Forum is a private ccmpany limited by guarantee, regislere(l in England and Wales. as well as being a Teyistered charfy within the same jurisdiction. The ¢harily'8 registration number and registered office can be found within the reference and administration details. The p￿en1a￿"0n ¢urr8ncy of Ihe financial statements is the Pound Sterfing l£} rounded lo the nearest Jund. Summary of slgnlflcant accounting policles la) Basis ol proparation of financial ststsmgnts The financial statements have been prepared in accordance with the Ch8rlties SORP (FRS 1021- Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charrties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 {effective 1 January 20191, the Financial Reporting Standard appli¢able in the UK and Republic of Ireland {FRS 102) and the Companies Ad 2006. Lulon Irish Foium meels the defini(ion of a public benefft entity under FRS 102. Assets and liabilities are inf(ialty recognised at historical cost or transaction value unless otheNise stated in the rel8vant accounting pdicy. (bl Income All inc¢Jne ss recognised once the Charity has entitlement lo the income, it is probable that the income will be received and the amount of income receivable can b6 mèasured reliably. Grants ar8 included in the Statement of Financial Activities on a receivable basis. The balance of income r￿1Ved for specilic purposes bul not expended during the period is shown in the ￿leVant funds on the Statement of Financial Posi(ion. Where income is re￿iVed in advance of enlillemenl of receipt, its recognition is deferred and included in creditors as deferred income. ￿ere entitlement ¢xcurs before income is received. the income 15 accrued. (c} Expgnditure Expendf(ure is recognised once there is 8 legal or constructive obligation to transfer economic benefrt to a third party. it is probable that a transfer of economic benefrts will be required in selllement and the amount of the obligation Can be measured reliabty. Expenditure is classified by activty. The costs of each adNty af& made up of the t¢)tal of direct costs and shared costs, including support costs involved in undertaking each 8cINty. Direct costs attributable lo a siftg￿ 8Ctwity are alloeated directly lo that activity. Share eosl$ whth wnlribule lo more than one activity a￿1 support Costs whith are not attributable to a sing18 activity are apportioned be￿een those actNities on a basis consistent wf(h the use ol resources. Central stsff costs are altocaled on the basis oftime spent, and depreciation charges allocated on the portion of the asset's use. Eypendf(ure on charitable aetfvit￿ is Incurred ort directty undertaklng the aetivilies which further the Charity's obje¢tive8. as well as any asso¢ial8d support costs. Idl Taxation The charity i% exempt from corporation lax on its eharitable activities. 15 LUTON IRISH FORUM (A Company Llmlted by Guarantee) Notes to the Financial Ststements Year Ended 31 March 2026 lel Tangible lixed assots and depreclatSon Tangible fixed assets are inrtialty recognised al cost. After recognition, under the cost molel. tangible fixed assets are measured al cost less a¢cumulaled depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended workiro condrtion should be included in the measurèment of cost. Deprecialion is charged so as to allccate the eost of tangible fixed assets less their residual value over their estimated useful INes. Depreciation is prov￿ed on the following bases.. Long-tem leasehold propety - 50 years straight line Fixtures and fittings 33% on cost and 25% on reducing balance lfj Financial in5trum8nts The Charty only has fi'nancial assets and financial liabilities of a kind that qualfy as basic financial instruments, Basic financial insltUTnenls are inf(ialty recognised al transaction value and 5ubsequentty measured at their settlement value. 191 D•btor5 and crnditors receivablel payable within ono year Debtors and ¢redf(ors wf(h no stated interest rate and receivable or payable wf(hin one yearare recorded at transaction price. Any k)sses arising from impairment are recognise