COMHALTAS IN BRITAIN
INDEPENDENTLY EXAMINED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
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 2022
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
TRUSTEES
Theresa Gallagher Murphy (Chairperson) Margaret Webster (Treasurer) Mary Doolin (Retired 30 Nov 2022) Patrick Ballantyne (Appointed 2 Nov 2022) Michael Fitzgerald (Appointed 2 Nov 2022) Julie O’Hare (Appointed 2 Nov 2022) David Browne (Appointed 2 Nov 2022) Evin Downey (Appointed 2 Nov 2022) Mairi Docherty (Appointed 2 Nov 2022) Calum McGregor (Appointed 2 Nov 2022)
REGISTERED OFFICE
6 Boundary Lane Liverpool, L6 5JG
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 L1 3BX
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COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Accounts | 11 - 17 |
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COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
TRUSTEES' REPORT
The trustees present their report and accounts for the year ended 31 December 2022 for Comhaltas in Britain
The Charity
The charity is a charitable incorporated organisation (CIO) with a constitution as its governing document. The charitable registration number is 1185729.
Governance and Structure
The Charity is 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 charity's strategy, finances and monitoring performance. Officers and trustees are elected/re-elected annually. The board meets regularly with full Provincial (national) 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 team/trustees. The management team reports to the committee members. Currently we have 2 vacancies, which are advertised and we are hoping to fill imminently.
Recruitment and appointment 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 time to invest.
The induction procedure for newly appointed trustees includes distribution of background information and attendance at an induction session. Following this, new trustees will formally sign a declaration of willingness to serve.
We had two trustees step down this year due to ill health and increasing family commitments.
Objectives and Activities
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 to) 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 as such at all times people will be valued and treated with dignity and respect.
The Aims of Comhaltas in Britain (a))to promote Irish traditional music in all its forms;
(b) to promote the playing of the harp and uilleann pipes;
(c) to promote Irish traditional dancing;
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COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
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(d) to promote and foster Irish traditional singing;
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(e) to foster and promote the Irish language.
Public benefit
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing their aims and objectives and in planning future activities. In particular, 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 Comhaltas activities include classes in music, singing, dancing and the Irish language for young people as well as adults 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.
Achievements and Performance
Over the past 12 months we have worked to re-engage our members and musicians, increasing our volunteers’ confidence and strengthening the structure of the organisation. This will ensure people of all ages and backgrounds are able to access, for significantly reduced costs, quality music education amongst their peers and community at least one night a week, to form strong communities and improve wellbeing, confidence and reduce social isolation.
Comhaltas in Britain use the teaching of Irish music to have an impact on the lives of those who learn it, and form strong and healthy communities through Irish traditional music. Each of our branches teach multi-instrument classes at least one evening a week during term time, to people of all ages. In any one week, there are at least 44 hours of music making happening in 22 branches across Britain. We teach in cities and towns where there has historically been a large Irish population, and many branches are nestled in disadvantaged areas in large cities or towns due to the historic settlement of Irish populations. We rely on a network of passionate teachers, local to each branch, most of whom have learned their instrument through Comhaltas branches in early life. Many of our teachers volunteer their time or teach for a significantly reduced fee each week, and branches often run other activity, such as monthly sessions (a casual gathering of musicians coming together to share tunes and enjoy making music), and events such as Irish Language days, céilís (organised dances), workshops from visiting teachers in a particular instrument, or “give it a go” days.
Volunteers sit on committees to manage each branch, volunteer at classes and events, help set up rooms, or help with the promotion of classes and branch activities. Branches host regular activities
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outside of classes, such as workshops with high level musicians, céilís, sessions, and performances in the community centred around celebrations - such as Coventry’s recent City of Culture celebrations, or local St Patrick’s day festivals, often working in partnership with other organisations such as Irish centres, the GAA, or local arts organisations. We enter musicians into qualifications in traditional music, building performance skills and technical ability, but also confidence and other soft skills that will be useful to them in employment and further study. We host tours around Britain, where members have the opportunity to showcase their talent. Each region holds an annual “Fleadh” once a year (a celebration of Irish music, centred on competitions), where members compete to play in our annual All-Britain Fleadh, and eventually the All-Ireland Fleadh each year. These “Fleadhanna” are celebrations of the work that each musician puts in each year, and bring people together across the branches to play together.
We have had a very active year of Irish Language, including two 10 week courses from the Irish language learning organisation, Oideas Gael, one at beginner’s level and one at intermediate level. 54 people took part all in all, and the courses were very well received, with fantastic feedback. For Irish Language week in March, we put out a small series called “On Airs”, in which the Irish Language titles of Slow Airs were explained, to help people understand the story context of the tune. During the summer, we welcomed three talented sean-nós singers, who taught sean-nós songs in their local style at three online workshops. The singers who led these workshops were Dianne Cannon (Donegal). We worked with various Irish organisations up and down Britain to create an online database of all the Irish language classes and activities currently happening across Britain. And we have recently been funded by “Magic Little Grants” to host another Sean-nós event this coming year, face to face this time.
We were awarded a three year grant to set up the “Caroline Judge Fegan” educational scholarship. This is for our more advanced voluntary tutors , to support their personal development. A £1, 000 grant is awarded to help with fees , travel and accommodation to the week long, residential, intensive TEASTAS i dTEAGASC CEOLTA TÍRE (TTCT). This is an annual diploma level course which covers all aspects of teaching traditional Irish music, which is only held in Dublin for those of a certain standard following successful audition and interview.
We have introduced annual Regional and National Youth awards in recognition of the commitment of those under 25 to their local community, not just within Comhaltas. These were awarded at our recent AGM and reported in local and national media outlets.
This followed on from recognising and acknowledging, at the All Britain Fleadh last June, the contribution of many teachers and committee members, who continue to promote the commitment and ethos of volunteerism.
We were delighted to have our re-accreditation by Investors in People recently, and successfully have been upgraded to a silver award highlighting the importance of our people in everything that we do. We are very proud to have been awarded this upgrade by Investors in People.
Financial Review
This year has been a stabilising one with respect to finances but we did receive notification, with four months’ notice, that our long standing treasurer was intending to step down due to increasing caring commitments within her family. This allowed us ample time to identify and train a new treasurer for the role.
Our change of accountant firm has indeed improved our control and financial planning, as was anticipated in last years report.
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Our member numbers are once again increasing, post pandemic, and thereby our revenue also.
The year ended 31st December 2022 saw incoming resources of £142,269 (2021: £149,113). Total outgoing resources were £170,519 (2021: £179,236) giving rise to net outgoing resources of £28,250 (2021: net outgoing resources of £30,123). Total funds amounted to £150,513 (2021: £178,763), of which £65,702 is restricted 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 procedures 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 Planning
A concerted effort will be made to focus on boosting membership and engagement, we expect to be able to encourage many of our past members to re-join the organisation. We will also focus on the introduction of teaching programmes in schools and local communities to attract new members.
Our Investors in People report has highlighted strengths as well as areas for development. We aim to continue to work on both of these to ensure that we are working towards the next re accreditation in 2026.
Significant work will also be undertaken to connect, formalise and capitalise on the new skills and investment made during lockdown in the areas of digital, social media, marketing and promotion or the charity.
We are delighted that one of our long term staff members, following a period of post Graduate study which was supported by our management team, has gained a promoted post within a partner organisation.
Our part time staff member has also moved on to a full time Director post of another cultural organisation in Northern Ireland. We wish them both well , and continue to be in frequent contact.
The two vacant staff posts will be filled by suitable candidates as soon as is reasonable practicable, with the support of our HR company.
Reserves Policy
We aim to hold £20,000 in reserves.
Our reserves are held to support:
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staff salaries should our income drop at any time and also as a reserve for redundancy payments should the grant be withdrawn.
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delivery of our programmes should our annual grant be reduced or withdrawn and assist to pay staff redundancies should they be required.
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Should the grant funding cease whilst it will initially have an impact as we would not be in a 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 membership, donations as well as sales of CDs.
Statement of Trustees’ Responsibilities
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 statements for each financial year which give a true and view of the state of affairs of the charity and of the incoming resources and application of resources for that period.
In preparing those financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently
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observe the methods and principle in the Charities SORP
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make judgements and estimates that are reasonable and prudent
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue as a going concern
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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 detection of fraud and other irregularities.
Approval
This report has been prepared in accordance with the requirements of the Charities Act 2011.
This report was approved by the Board of Trustees and signed on their behalf:
Margaret Webster, Trustee
Date: 26/04/2023
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COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
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 2022.
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:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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 Date: 26/04/2023
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COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
STATEMENT OF FINANCIAL ACTIVITIES
The Statement of Financial Activities includes all gains and losses recognised during the year. All income and expenditure relate to continuing operations.
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COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
BALANCE SHEET AS AT 31 DECEMBER 2022
Approved by the board of trustees and signed on their behalf:
Margaret Webster, Trustee
Date: 26/04/2023
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COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
NOTES TO THE ACCOUNTS
1. ACCOUNTING POLICIES
1a. Basis of Accounting
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 (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 issued in February 2016, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Comhaltas in Britain meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
1b. Preparation of the accounts on a going concern basis
The financial 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 assess 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 trustees are satisfied that these accounts can be prepared on a going concern basis.
1c. Income recognition
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) 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 grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of a specified service it is deferred until the criteria for income recognition are met.
1d. 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.
1e. Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, 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 costs 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.
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NOTES TO THE ACCOUNTS
1. ACCOUNTING POLICIES (continued)
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
1f. 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 which 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 purposes/areas of the CIO's work or for specific projects undertaken by the CIO.
1g. Pensions
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in the period.
1h. Taxation
The CIO is exempt from corporation taxation under sections 466 to 493 of the Corporation Tax Act 2010
1i. 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 rates in order to write off each asset over its estimated useful life by the straight line method.
Computer Equipment 33%
1j. Debtors
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.
1k. Cash at bank and 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.
1l. Creditors and provisions
Creditors and provisions are recognised where the CIO has a present obligation resulting from a 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 estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due
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COMHALTAS IN BRITAIN ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
NOTES TO THE ACCOUNTS
2. INCOME FROM DONATIONS AND LEGACIES
3. INCOME FROM CHARITABLE ACTIVITIES
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NOTES TO THE ACCOUNTS
4. EXPENDITURE ON CHARITABLE ACTIVITIES
Audit and accountancy fees includes the cost of £2,070 for the independent examiner’s fee.
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NOTES TO THE ACCOUNTS
5. TANGIBLE FIXED ASSETS
6. DEBTORS
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NOTES TO THE ACCOUNTS
7. CREDITORS: amounts falling due within one year
8. ANALYSIS OF UNRESTRICTED FUNDS
9. ANALYSIS OF RESTRICTED FUNDS
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10. EMPLOYMENT COSTS
Comhaltas in Britain considers its Key Management Personnel to be the trustees and the staff members.
The average monthly numbers of employees during the period was 3 (2021: 3) No employee earned more than £60,000 per annum during the period.
11. RELATED PARTIES, TRUSTEES' EXPENSES AND REMUNERATION
The trustees all give their time and expertise freely without any form of remuneration or other benefit in cash or kind. No trustees were reimbursed any expenses in the period (2021: Nil). There were no related party transactions (2021: Nil)
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