too COMHALTAS IN BRITAIN INDEPENDENTLY EXAMINED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Company Number: CE019136 Charity Number.. 1185729 Comhaltas in Britain Liverpool Irish Centre 6 Boundary Lane Liverpool L6 5JG COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 TRUSTEES Chairperson-Teresa Gallagher Secretary- Mary Doolin Treasurer- Margaret Webster REGISTERED OFFICE 6 Boundary Lane Liverpool, L6 51G CHARITY NUMBER 1185729 BANKERS The Co-operative Bank PO Box 250 Delf House Southway Skelmersdale WN8 6WY AIB Direct Banking PO Box 73306 London W5 9PB INDEPENDENT EXAMINER Matthew Brown, CPFA Adding Value Consultancy Ltd Bluecoat Chambers School Lane Liverpool Ll 3BX COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 CONTENTS Page Report of the Trustees Independent Examiner's Statement Statement of Financial Activities Balance Sheet io Notes to the Accounts 11-17 COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 TrUSTEES' REPORT The trustees present their report and accounts for the year ended 31 December 2021 for Comhaltas in Britain The Charitv The charity is a charitable intorporated organisation la CIO). with a constitution as its governlng document. The charitable reglstration number is 1185729. Governance and Structure The Charitvls led by a board of Trustees. management team and committee members supported by 3 employees, 2 full time and one part-time staff who ensure that the organisation delivers its aims. The Trustees and committee members have overall responsibility for governing the charlty's strategy. finances and monitoring performance. Officers and trustees are electedlre-elected annually. The board meets regularly with full Provincial Inationall meetings including officers and members quarterly, and management and officers meetings held between these meetings. Staff are employed to help support the Provincial Council in the day to operations and running of our projects. Employees report to the management teamltrustee5. The management team reports to the committee member5. Recrultment and appolntment of new trustees New trustees are nominated and elected via the committee after careful consideration, making sure that they meet the necessary criteria,. that they are supportive of the charity, are members of the organisation and have the skills and tlme to invest. The induction procedure for newly appointed trustees include5 distribution of background information and attendance at an induction session. Following this, new trustees will formally sign a declaration of willingness to serve. Objective5 and Activitie5 The object of Comhaltas in Britain is, for the benefit of the public, to advance the education of the public in traditional Irish musical arts, in particular by presenting performances of, and providing opportunities for the public to participate in. traditional forms of Irish music, dancing and singing including (but not limited tol traditional Irish dancing, the playing of the harp and uilleann pipes, and traditional song in the Irish language. A CREATIVE COMMUNITY NURTURING IRISH CULTURE Comhaltas in Britain strives to be a positive force in the community. At local grass roots and as a global family Comhaltas bonds together all those have an affinity with Irish traditional culture. The Comhaltas movement is its members, and a5 such at all times people will be valued and treated with dignity and respect. The Aims of Comhaltas in Britain lallto promote Irish traditional music in all its forms; Ibl to promote the playing of the harp and uilleann pipes,. Icl to promote Irish traditional dancing,. Idl to promote and foster Irish traditional singing,. lel to foster and promote the Irish language. COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 Public benefit The trustees have referred to the guidance contained in the Charity Commission'5 general guidance on public benefit when reviewing their aim5 and objectives and in planning future activities. In partlcular, the trustees consider how planned activities will contribute to the aims and objectives of the charity. A summary of the main activities Comhaltas in Britain provides a range of activities to engender a love and shared ownership of Irish traditional culture for both those with Irish heritage and those with an interest in Irish culture. Regular Cornhaltas activities include cSasses in music, singing, dancing and the 5rish language for young people as well as adult5 and older people. This compliments a range of educational, social and cultural events in both formal and informal settings. Music classes and activities are open to all age groups and abilities. We operate a regional and national system of competitions delivered through a festival setting with a particular focus of advancing the creative talent of our members and sharing this with the wider public. We also offer various training opportunities to our members and officers developing organisational skills, confidence and ability to support both our members and the organisation. Achlevements and Performance The continuation of the global pandemic has changed the lives of every individual in the world in some way or another. As an organisation, a lot of us have lost loved ones, friends or acquaintsnces at horne and abroad. We have not been able to visit family or friends in Ireland and in most cases in Britain since last March. The Global pandemic has continued to impact our work throughout the year and the full extent of this impact will stay with us into the future. We have continued the promotion of traditional Irish music, singingi dancing and language bv continuing to adapt and pivot our engagement and offer to digital and hybrid delivery within the constraints of the current climate. Comhaltas in Britain has been to the fore in using the latest technology available to keep our membership engaged and we have been well placed to lead the way and share what is possible in terms of digital delivery with other Comhaltas units around the world thanks to the existing and newly acquired skills of our team of Development Workers and Provincial Council committees. For the majority of 2021 our music classes, festivals and competitions were delivered online. Feile 2021 in conjunction with Coventry UK City of Culture was a significant and highly successful undertaking. An online and in person event with concerts, workshops, In music as well as baking and singing, and competitions, as well as a pub music session. We are indebted to the Feile Committee for the unstinting amount of work that went into makin8 the weekend a huge succes5. Fleadhfest was again a significant and groundbreaking undertaking in response to the pandemic with music competitors from Britain being able to take part with activity in Ireland and the opportunity for each branch and region of Comhaltas to produce a video to promote their activity, strength, history and legacy through music. song, dance, stories and personal interviews/oral histories from volunteers in their area. COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 We continued to support and develop the skills and confidence of our volunteers through the Investors in People process and our health and wellbeing program. We worked to further the understanding of many aspect5 of mental health and how through the use of traditional Irish mu51 and a strong volunteerlcommunity ethos we can further help and enhance lives. A signlficant number of members and volunteers now hold a level 3 qualification in supervising first aid for mental health. We carried on our usual business uslng video conferencing for meetings at all leve15 of the organisation including hosting our 2021 AGM virtually. We have become adept at keeping in touch with each other on Emall, Whatsapp and other messenger platforrns and we have produced help, support and guidance to volunteers on conducting meetings and Music classe5 in an online setting, and the additional implications for government covid guidelines, as well as safeguarding and data protection implications in a digital environment The trustees have referred to the guidance contained in the Charity Commission'5 general guidance on public benefit when reviewing our aim and objectives and in planning our future attivities. In partlcular, the trustees conslder how planned activities will contribute to the aims and objectives they have set. Flnanclal Revlew This year has been particularly hard as no one could have foreseen the pandemic and the continuing impact it has had on everyone including charity organisations. We have spent time reviewing our financial procedures and engaged a new accountant firm to improve our control and financial planning. Due to the pandemic we have seen a substantial fall in members and a reduction of ticketed in person events which have both contributed to a reduction in income. The year ended 315t December 2021 saw incoming resourtes of £149,11312020- £378,669). Total outgoing resources were £179,23612020: £169,823) giving rise to net outgoing resources of £30,12312020.' net incoming resources of £208,8461. Total funds amounted to £178,76312020.. E208,8861, of which £77,506 is restrlcted for future activity. Risk management The Trustees have reviewed the risk faced by the Charity on an annual basis. Risks are identified together with their likelihood and impact. Systems and procedure5 to mitigate those risks have been considered. The overall level of risk is considered to be low-medium with only the salary budget considered medium to high. Future Plannlng While a reduction in membership. volunteers and audiences has resulted from the pandemic, activities and events are returning to public and in person gatherings so a concerted effort will be made to focus on boosting membershlp and engagement. This will form a key part of our Strategic planning going forward. Likewise with the reintroduction of fleadhanna and competitions as well as a return to travel we expect to be able to encourage many of our past members to rejoin the organlsation. Our Investors In People Is due for its 3 year re-accreditation in early 2023 so work and planning to evidence improvement in this will start during 2022 which will include looking at volunteer recruitment, retention. reward and recognition. Significant work will also be undertaken to connect, formalise and capitalise on the new skills and investment made during lockdown in the ears of digital, social media, marketing and promotion or the charity. COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 Reserves Pollcy We aim to hold £20,000 in reserves. Our reserves are held to support: staff salaries should our income drop at any time and also as a reserve for redundancy payments should the grant be withdrawn. delivery of our programmes should our annual grant be reduced or withdrawn and assist to pay staff redundancies should they be required. should the grant funding cease whilst it will initially have an impact a5 we would not be in position to employ staff we would still have our membership which is the foundation of the charity. Our Branches, Regional boards and Provincial Council operate independently and have their own fundraising activities at the grass roots, local level. Our main source of income remains the funding grant from the Department of Foreign Affairs and membership fees. However, we are continually looking at ways to fundraise from hosting functions and events such as music festivals, music competitions, concerts and raffles, increasing mernbershipl donations as well as sales of CDS. Statement of Trustees. Responslbilities The Charity Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. The law applicable to charities in England and Wales requires the trustees to prepare financial staternents for each financi31 year which give a true and view of the state of affairs of the charity and of the incoming resource5 and application of resources for that period. In preparing those financlal statements. the Trustees are required to: select SLbitable accounting policies and then apply them consistently observe the methods and principle in the Charities SORP make judgements and estimates that are reasonable and prudent prepare the financial Statements on the Eoing concern ba515 unless it is inappropriate to presume that the charitable company will continue as a going concern state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements. The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularities. COMHALTAS IN BRITAIN ACCOUNTS FOR THEYEAR ENDED 31 DECEMBER2021 Approval This report has been prepared in accordance with the requirements of the Chartiies Art 2011. This report was approved bythe Board of Trustees and signed on their behalf '. ALJ. Margaret Webster, Trustee Date.. 2+0g 22 **COM HAL TAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021** ## **INDEPENDENT EXAMINER'S STATEMENT** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** I report to the trustees on our examination of the accounts for the year ended 31st December 2021. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'}. The trustees consider that an audit is not required for this year under section 144(2} of the Act and that an independent examination is needed. I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5}(b} of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. I 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, CPFA Adding Value Consultancy Ltd Accountants and Financial Management Consultants 27th August 2022 8IPage COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 STATEMENT OF FINANCIAL ACTIVITIES Total 2021 £ Total 2020 £ Note Fund5 £ Fund5 É Government of Ireland.. Ernigrant Suppoll Programme Donation5 and leEacies Incorne from charitable activities 83,272 io,cu) 83.272 38,837 27.CQ4 150.498 210.056 18,155 28.837 27,C¥)4 Total IrKome 55,841 93.272 149.113 378,709 Empendiiure Expenditure on chaiitèble attivities 61,438 117.798 179.236 169.823 Tmal EMpeNlimre 61.438 117,798 179.236 169.823 Transfer be￿een funds 196.3041 Net Ir￿orni[￿a lo￿￿0￿￿) resou￿ for the puhid 90.707 1120,8301 130,1231 208,886 Funds brought forward 10,550 198.336 208,886 Funts carried fop*ard ai 31 De￿fftber 2021 101,257 178,763 208,886 The Statement of Financial Activities includes all gains and losses recognised during the year. All income and expenditure relate to continuing operation5. COMHALTAS IN 8RITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER2021 BALANCE SHEET AS AT 31 DECEMBER 2021 Note 2021 2020 FIXED ASSETS Tar%ible A£sets 2,671 2,863 CURRENT ASSETS Debtors Cash at bank and in hand 5,893 212,598 218,491 184,234 184,234 CREDITOR5: Amounts falli￿ due within one year 8,142 12.468 NET CURRENT A55ETS 176,092 206,023 TOTAL NET ASSETS 178,763 208,886 RESERVES un￿strICted Funds- General Fund5 Restricted Funds 101.257 77.506 178.763 10550 198336 208.886 Approved by the board of tru5tee5 and signed on their behaff: M LLkn< Margaret Webster, Trustee Date.. 31,7.2 T)QIAyr& I)ATE .. 11 CIS IL . 101 Page COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 NOTES TO THE ACCOUNTS I. ACCOUNTING POLICIES la. Basls of Accountlng The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20151 as amended by Update Bulletin l issued in February 2016, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. Comhaltas in Britain meets the definition of a public benefit entity under FRS102. A55ets and liabilities are initially recognised at hi5tori¢al tost or transaction value unles5 Otherwise stated in the relevant accounting policy notelsl. Ib. Preparation of the accounts on a going concern basis The f inancial statements have been prepared on a going concern basis. The trustees have considered the level of funds held and the expected level of income and expenditure for the twelve months from authorising these financial statements. The trustees a55e55 the charity to be a going concern based on review of financial performance of the current year to date, the management accounts forecast for the remainder of the current financial year, and longer-term plans and forecasts. As a result, the trustee5 are satisfied that these accounts can be prepared on a going concern basis. Ic. Income recognition Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the itemls) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grant5 have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Sncome received in advance of a specified service it is deferred until the criteria for income recognition are met. Id. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the CIO- this is normally on notification of the interest paid or payable by the Bank. le. Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third p3ty, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activitiy headings: -costs of raising funds comprise the cost5 of staff time and associated support costs. -Expenditure on charitable activities includes the direct Costs of providing the services and other activities undertaken to further the purposes of the charity and includes their associated support costs. -other expenditure represents those items not falling into any other heading. COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 NOTES TO THE ACCOUNTS I. ACCOUNTING POLICIES (continued) Irrecoverable VAT is charged as a cost against the activity for which the expenditure wa5 incurred. If. Funds Unrestricted funds are available to spend on activities that further any of the purposes of the CIO. Designated funds are unrestricted funds of the CIO whlch the trustees have decided at their discretion to set aside to Use for a specific purpose. Restricted funds are donations or grants which the donor has specified are to be used solely for particular purposeslareas of the CIO'S work or for specific projects undertaken by the CIO. Ig. Pensions The company operates a defined contribution pension scheme and the pension charge represents the amount5 payable by the company to the fund in the period. Ih. Taxation The CIO is exempt from corporation taxation under sections 466 to 493 of the Corporation Tax Act 2010 li. Tangible fixed assets Fixed assets are shown at historical cost. The cost of minor additions Costing less than £500 are not capitalised. Depreciation is provided at the following annual rate5 in order to write off each asset over its estimated useful life by the straight line method. Computer Equipment 33% lj. Debtor5 Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Ik. Cash at bankand in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 11. Creditors and provlslons Creditors and provisions are recognised where the CIO has a present obligation resulting from è past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estirnated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount5 due COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2021 NOTES TO THE ACCOUNTS 2. INCOME FROM THE COVERNMENT OF IRELAND: Emigrant Support Programme Uni•sirict•d A•stri￿ed Funds Funds 2021 Tolal Funds Total Funds 2021 2021 2020 G￿e[￿Ment0111e￿nd.. Emi91￿¢ 5uFrf)OitProgr*nme 83.27Z 83.Z72 15D.498 Noie= The ioial JJmouDi avarded lor the 21122 pwggwamtho [1st ￿19 21. Joih June 20221 vas £10*760 1129.067 EUR) Thg addiiioThal £26.489 is already held in resticied fvnd5. having ola¥0d ba¢k due io arl undeTspend in the 20121 pwogi•mme. Thè129.067EURwas awardedaspeithe bebwbie4kdow All Brit4iTri*drogb)thaifkndhahthi 2022 12.0(NJ EUR -I.QOOEUR pporling1l¢ Moly Aw4rd#-1.000 EL thool-_ 3MQO WA -M¢mb¢rd¢v¢lopTr¢nl K. pro￿?11?￿ l.SOOEUR Ith LoThdoTrJuThioi Flt44h-l.0(NJ EUR CCESiJam¢g GFMt P[w¢¢I-￿O￿L ¥.Iin9: Fl¢)dh W¢thend- 2.500 EUR t