2024/5 Trustees report
The Charity
The charity is a charitable incorporated organisation (a CIO). with a constitution as its governing document. The charitable registration number is 1185729 in England & Wales, and SC053265 in Scotland.
Governance and Structure
The Charity is led by a board of Trustee, management team and committee members supported by 2 full time employees 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.
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.
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 who 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
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(a))to promote Irish traditional music in all its forms;
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(b) to promote the playing of the harp and uilleann pipes;
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(c) to promote Irish traditional dancing;
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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 continued to 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 25 branches across Britain, an increase of 2 since last year. 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, ceilithe (organised dances), workshops from visiting teachers in a particular instrument, or “Learn to Play” 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 outside of classes, such as workshops with high level musicians, ceilithe, sessions, and performances in the community centred around 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.
For the last three years we had money to set up a grant to set up called 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 recently managed to secure funding for a further 3 years, going forward.
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.
Also, to encourage our young musicians, we have introduced a national youth orchestra, titled “Ceol Le Cheile”, made up of approximately 20 musicians aged 18-26 from all over the country. They have recently had the opporuntity to do several performances in Ireland.
In June, we hosted the annual All Britain Fleadh as usual. Last year saw one of our most successful Fleadhanna in recent years, ran directly by the Provincial Council, rather than by a region as is normal procedure.
We were delighted to have our Investors in People result, and are very proud to have been awarded a Silver Investors in People award. This is a significant step forward for us in engaging with our membership and volunteers.
Communication is the crucial means by which a large national body such as Comhaltas in Britain can operate effectively. Emigrants, and their descendants, and friends are in many ways the lifeblood of our organisation, moulded by loyalty, experience and volunteerism. As we are in the final phase of our 3-year strategic plan for the Comhaltas in Britain charity, we will be using the information gained by Investors in People, as well as consulting with members and committees at convention, to inform our 3-year plan going forward. The guarantee from the Irish Government, that we have a funding agreement for the 3 years, has facilitated this further.
Financial Review
This year has been a steady year in terms of finances for the charity.
The biggest change in terms of managing finances has been our change of bank from the Co-operative Bank to Virgin Money. This has brought benefits such as easier access
to online banking, shorter timescales and greater ease setting up and making payments, and easier processes for changing signatories as needed.
ESP Grant: From the 2023/24 year, we have been awarded 3-year multi-annual
funding from the Department of Foreign Affairs of the Irish Government. This is still in place and is working successfully, although the amount we received this year was significantly less due to the conversion rate from Euros to GBP at the time of the transfer.
Staffing: Staffing costs increased significantly this year. This is due to having staff in post for the duration of the entire year, something that we did not have in place previous year. A majority share of staffing costs are covered by our ESP funding.
Projects: The amount under the heading Projects includes monies which were distributed to branches and regions for the running of projects, alongside projects operated by the province. This also includes the monies distributed to branches running ESP funded projects such as Education and health and wellbeing projects. Much of the spending from our SOLDO account is also project based, as this allows our staff to operate projects quickly and efficiently on our behalf. Examples of this includes the printing of materials ahead of Convention and the Fleadh as well as procurement on behalf of the Province.
Reserves: During this recent year, towards the end of our funding year with the ESP, our bank balance has dropped to near its reserves level. We are fully aware of this and are taking steps to increase income to bring us back to a more effective operating level by the end of each year.
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 lowmedium 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 rejoin 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.
Our staffing has been very settled since the appointment of a full time and part time member of staff in the past 15 months, with positive working relationships developed within the team.
Reserves Policy
We continue 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.
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 and books.
The Charity Registration Number is :- 1185729 The Scotland Charity Registration Number is :- SC053265
Comhaltas in Britain
Report and Accounts
31 December 2024
Comhaltas in Britain
Report and accounts for the year ended 31 December 2024
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of directors' responsibilities | 6 | |
| Independent Accountant's Report | 8 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 10 | |
| Statement of Financial Activities - Prior Year statement | 11 | |
| Revenue Funds | 11 | |
| Income and Expenditure account | 12 | |
| Balance sheet | 13 | |
| Notes to the accounts | 14 |
Comhaltas in Britain
Trustees' Annual Report for the year ended 31 December 2024
The Trustees present their Report and Accounts for the year ended 31 December 2024.
Reference and administrative details
The charity name.
The legal name of the charity is:- Comhaltas in Britain.
The charity is also known by its operating name, Comhaltas In Britain.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1185729.
The charity is also registered in Scotland, with charity number SC053265 as it has operations in Scotland. The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
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.
The trustees are all individuals.
The principal operating address, telephone number, email and web addresses of the charity are:-
Liverpool Irish Centre 6 Boundary Lane, Everton Liverpool, L6 5JG Telephone *07708949919 Email Address info@comhaltas.co.uk Web address www.comhaltas.co.uk
The Trustees in office on the date the report was approved were:-
P Ballantyne D Browne M Docherty E Downey M Fitzgerald T C Gallagher C McGregor
The following persons served as Trustees during the year ended 31 December 2024 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
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Comhaltas in Britain
Trustees' Annual Report for the year ended 31 December 2024
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
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;
(d) to promote and foster Irish traditional singing;
- (e) to foster and promote the Irish language.
The main activities undertaken in relation to those purposes during the year.
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.
The main activities undertaken during the year to further the charity's purpose for the 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.
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Comhaltas in Britain
Trustees' Annual Report for the year ended 31 December 2024
The main achievements and performance of the charity during the year.
Over the past 12 months we have continued to engage with our members, increasing our volunteers’ confidence and strengthening the structure of the organisation. This will ensure people of all ages and backgrounds are able to access quality music education amongst their peers and community, to form strong communities and improve wellbeing, confidence and reduce social isolation.
Many of our wonderful teachers volunteer their time or teach for a significantly reduced fee each week, and branches often run other activities, such as monthly sessions, Irish Language days, ceilithe, workshops from visiting tutors, or “Learn to Play” days. This is a new initiative which has been introduced by our development team in the past 6 months.
Communication is the crucial means by which a large national body such as Comhaltas in Britain (CIB) can operate effectively. Emigrants, and their descendants, and friends are in many ways the lifeblood of our organisation, moulded by loyalty, experience and volunteerism. As we are in the final phase of our 3-year strategic plan for the Comhaltas in Britain charity, we will be using the information gained by Investors in People, as well as consulting with members and committees at convention, to inform our 3-year plan going forward. We invited the 20 strong participants at the CIB adjudicator seminar in Carmel College, St Helens, last November, to contribute ideas to facilitate this task also.
Last September we were delighted to welcome the newly formed Edinburgh branch of Comhaltas, and look forward to their input and friendship. They have been supported by the staff at the Edinburgh Irish Consulate, led by Jerry O Donovan and Andrea Wickham Moriarty. We wish David, Finn, and the committee in Edinburgh well, and look forward to the Scottish Regional fleadh when the branch, plus their newly formed counterparts in Ayr branch compete.
The Fleadhanna are celebrations of the work of each musician and branch, and bring people together across the branches to play together. We can now also enter musicians into qualifications in traditional music such as the newly launched Ofqual regulated SCT examinations, in conjunction with MTB, which focuses on 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 made the 3rd award of a three year grant of the “Caroline Judge Fegan Educational Scholarship”, 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 weeklong, residential, intensive Teastas i Teagasc Ceolta Tire (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. The development team have recently managed to secure funding for a further 3 years, going forward.
As the organisation moves forward, we will continue to evolve with our policies on Equal Opportunity, Safeguarding, or Health & Safety at the forefront of our minds whilst promoting Irish heritage, music, dancing and culture through Comhaltas in Britain.
The difference the charity's performance during the year has made to the beneficiaries of the charity and has benefited wider society.
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.
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Comhaltas in Britain
Trustees' Annual Report for the year ended 31 December 2024
Structure, governance and management of the charity
The Charity is led by a board of Trustee, 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.
The methods used to recruit and appoint new charity 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.
The charity as a part of a wider network.
Comhaltas in Britain are the umbrella organisation governing Comhaltas activity across Britain. The organisation comprises 4 regions who each hold their own committee, and within each region there are a number of branches (25 in total) who all work under the direction and guidance of Comhaltas in Britain to further the aims and objectives of the charity.
The Co-Operative Bank, PO Box 250, Delf House, Southway, Skelmersdale, Bankers WN8 6WY
Financial review
The charity's financial position at the end of the year ended 31 December 2024
The financial position of the charity at 31 December 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Restricted Revenue Funds Total Funds Unrestricted Revenue Funds available for the general purposes of the charity Net income |
2024 £ 6,239 78,484 1,229 79,713 |
2023 £ (12,543) 73,474 - 73,474 |
|---|---|---|
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Comhaltas in Britain
Trustees' Annual Report for the year ended 31 December 2024
Financial review of the position at the reporting date, 31 December 2024 .
This year has been a stabilising one with respect to finances Our change of accountant firm has indeed improved our control and financial planning. Our member numbers are once again increasing, post pandemic, and thereby our revenue also. ESP Grant: From the 2023/24 year, we have been awarded 3-year multi-annual funding from the Department of Foreign Affairs of the Irish Government. Membership: You may note that in this banking year we have paid out extra monies for membership and Sintius to Comhaltas in Dublin. This is explained by the Province not receiving the Membership & Sintius amounts from the London & Southern Region, and the Northern Region due to issues accessing their bank. They have remained in dialogue regarding this issue. London and Southern Region have now resolved their issues, and we hope to have a resolution for the Northern region before the end of this calendar year. In the London Region a new treasurer has been appointed who has a financial background. In the Northern Region a new treasurer has been proposed, the Annual General meeting is set for early December.
In both regions the treasurers have suffered from significant ill health, with the Northern Region treasurer currently receiving end of life care.
Projects: The amount under the heading Projects includes monies which were distributed to branches and regions for the running of projects, alongside projects operated by the province. This also includes the monies distributed to branches running ESP funded projects such as Education and health and wellbeing projects. Much of the spending from our SOLDO account is also project based, as this allows our staff to operate projects quickly and efficiently on our behalf. Examples of this includes the printing of materials ahead of Convention and the Fleadh as well as procurement on behalf of the Province.
Policies on reserves.
We continue 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 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.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
The major risks to which the Charity is exposed and reviews and systems to mitigate them.
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.
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Comhaltas in Britain
Trustees' Annual Report for the year ended 31 December 2024
Factors likely to affect future financial performance .
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. Our staffing has been very settled since the appointment of a full time and part time member of staff in the past 15 months, with positive working relationships developed within the team.
Details of The Independent Examiner
Matthew Brown Member of CIPFA Bluecoat Chambers College Lane Liverpool L1 3BZ
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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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 charity will continue in business;
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state whether applicable accounting standards and statements of
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recommended practice have been followed, subject to any material
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departures disclosed and explained in the financial statements;
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Comhaltas in Britain
Trustees' Annual Report for the year ended 31 December 2024
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 1 March 2025.
MICHAEL FITZGERALD
Trustee
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Comhaltas in Britain
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2024
I report to the Trustees on my examination of the financial statements of the charity on pages 10 to 25 for the year ended 31 December 2024 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
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Comhaltas in Britain
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
Signed:-
Matthew Brown - Independent Examiner
CIPFA
Bluecoat Chambers College Lane Liverpool L1 3BZ
This report was signed on 4 April 2025
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Comhaltas in Britain - Statement of Financial Activities for the year ended 31 December 2024
Statement of Financial Activities for the year ended 31 December 2024
| Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Total income A Expenditure on: Charitable activities B2 Total expenditure B Net income for the year Net income after transfers A-B-C Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds |
Current year Unrestricted Funds 2024 £ 18,373 35,917 54,290 49,280 49,280 5,010 5,010 5,010 73,474 78,484 |
Current year Restricted Funds 2024 £ 2,000 115,427 117,427 116,198 116,198 1,229 1,229 1,229 - 1,229 |
Current year Total Funds 2024 £ 20,373 151,344 171,717 165,478 165,478 6,239 6,239 6,239 73,474 79,713 |
Prior Year Total Funds 2023 £ 20,213 133,774 153,987 166,530 166,530 (12,543) (12,543) (12,543) 86,017 73,474 |
|---|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
The notes attached on pages 14 to 25 form an integral part of these accounts.
10
Comhaltas in Britain - Statement of Financial Activities for the year ended 31 December 2024
Comhaltas in Britain - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP
| Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Investments A4 Other A5 Total income A Expenditure on: g Charitable activities B2 Other B3 Tax on surplus on ordinary activit B3 Other taxation B3 Total expenditure B Net income for the year Transfers between funds C Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward Net movement in funds SORP Ref |
Prior Year Unrestricted Funds 2023 £ 20,213 26,783 - - 46,996 58,335 - - - 58,335 (11,339) - (11,339) (11,339) 84,813 73,474 |
Prior Year Restricted Funds 2023 £ - 106,991 - - - 106,991 108,195 - - - - 108,195 (1,204) - (1,204) (1,204) 1,204 - |
Prior Year Total Funds 2023 £ 20,213 133,774 - - 153,987 166,530 - - - 166,530 (12,543) - (12,543) (12,543) 86,017 73,474 |
|---|---|---|---|
Movements in revenue and capital funds for the year ended 31 December 2024 Revenue accumulated funds
| Accumulated funds brought forward Closing revenue funds Revenue accumulated funds Recognised gains and losses before transfers |
Unrestricted Funds 2024 £ 73,474 5,010 78,484 78,484 78,484 |
Restricted Funds 2024 £ - 1,229 1,229 1,229 1,229 |
Total Funds 2024 £ 73,474 6,239 79,713 79,713 79,713 |
Last year Total Funds 2023 £ 86,017 (12,543) 73,474 73,474 73,474 |
|---|---|---|---|---|
The notes attached on pages 14 to 25 form an integral part of these accounts.
11
Comhaltas in Britain - Statement of Financial Activities for the year ended 31 December 2024
Comhaltas in Britain
Income and Expenditure Account for the year ended 31 December 2024 as required by the Companies Act 2006
| Income Income from operations Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income |
2024 £ 171,717 171,717 171,717 159,713 - 5,765 - 165,478 6,239 - 6,239 6,239 |
2023 £ 153,987 153,987 153,987 160,454 610 5,466 - 166,530 (12,543) - (12,543) (12,543) |
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 14 to 25 form an integral part of these accounts.
12
Comhaltas in Britain - Balance Sheet as at 31 December 2024
| SORP | ||||||
|---|---|---|---|---|---|---|
| Notes | Ref | 2024 | 2023 | |||
| £ | £ | |||||
| Current assets | B | |||||
| Cash at bank and in hand | B4 | 132,887 | 139,989 | |||
| Creditors: amounts falling due within | ||||||
| one year | 10 | C1 | (53,174) | (66,515) | ||
| Net current assets | 79,713 | 73,474 | ||||
| The total net assets of the charity | 79,713 | 73,474 | ||||
| The total net assets of the charity are | funded by | the funds | of the charity, | as follows:- | ||
| Restricted funds | ||||||
| Restricted Revenue Funds | 14 | D2 | 1,229 | - | ||
| Unrestricted Funds | 1,229 | - | ||||
| Unrestricted Revenue Funds | 14 | D3 | 78,484 | 73,474 | ||
| Designated Funds | 78,484 - |
73,474 - |
||||
| Total charity funds | 79,713 | 73,474 |
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
MICHAEL FITZGERALD
Trustee
Approved by the board of trustees on 1 March 2025
The notes attached on pages 14 to 25 form an integral part of these accounts.
13
Comhaltas in Britain
Notes to the Accounts for the year ended 31 December 2024
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Risks and future assumptions
The charity is a public benefit entity.
Policies relating to categories of income and income recognition.
Nature of income
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
Income recognition
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.
Accounting for deferred income and income received in advance
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
14
Comhaltas in Britain
Notes to the Accounts for the year ended 31 December 2024
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
Membership subscriptions
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
Policies relating to expenditure on goods and services provided to the charity.
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.
Policies relating to assets, liabilities and provisions and other matters.
Tangible fixed assets
All fixed assets are fully depreciated
Creditors and provisions
Creditors and provisions are recognised where the charity 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.
Financial instruments including cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
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.
15
Comhaltas in Britain
Notes to the Accounts for the year ended 31 December 2024
2 Liability to 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.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
There are no significant implications of such matters.
5 Net surplus before tax in the financial year
| The net surplus before tax in the financial year is stated after charging:- Depreciation of owned fixed assets Pension costs 6 Staff costs and emoluments Salary costs Gross Salaries excluding trustees and key management personnel Employer's National Insurance for all staff Employer's operating costs of defined contribution pension schemes Total salaries, wages and related costs The average number of full time staff employed in the year was The estimated full time equivalent number of all staff employed in the year was The estimated equivalent number of full time staff deployed in different activities was: Engaged on charitable activities The estimated full time equivalent number of all staff employed as above |
2024 £ - 6,196 2024 £ 75,336 1,308 6,196 82,840 2 3 - 3 3 |
2023 £ 610 1,567 2023 £ 59,664 1,327 1,567 62,558 2 3 3 3 |
|---|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
16
Comhaltas in Britain
Notes to the Accounts for the year ended 31 December 2024 7 Trustees' expenses
The expenses reimbursed to trustees, or paid directly to third parties, in the current or prior year, was as shown below.
| The amount reimbursed to trustees Deferred income - Restricted funds Current Year Opening Released Deferrals from prior years £ £ Emigrant Support Programme 64,108 (64,108) Total 64,108 (64,108) These deferrals are included in creditors Prior Year Opening Released Deferrals from prior years £ £ Emigrant Support Programme 64,497 - Total 64,497 - The nature of the trustees' expenses was travel, subsistence and accommodation. The number of trustees' to whom expenses were reimbursed was :- 6 |
2024 £ 3,695 Received less released in year £ 50,557 50,557 2024 £ 50,557 Received less released in year £ - - |
2023 £ 3,396 Deferred at year end £ 50,557 50,557 2023 £ 64,108 Deferred at year end £ 64,497 64,497 |
|---|---|---|
8 Deferred income - Restricted funds
The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of restricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively ,where there are conditions which must be fulfilled prior to entitlement or use of the restricted funds by the charity .
9 Tangible fixed assets
| Current Year Cost At 1 January 2024 At 31 December 2024 Depreciation At 1 January 2024 At 31 December 2024 Net book value At 31 December 2024 |
Office and computer equipment £ 10,659 - 10,659 10,659 10,659 - |
Total £ 10,659 10,659 10,659 10,659 - |
|---|---|---|
17
Comhaltas in Britain
Notes to the Accounts for the year ended 31 December 2024
| 10 Creditors: amounts falling due within one year Accruals Deferred Income - Restricted funds Other creditors 11 Income and Expenditure account summary At 1 January 2024 Surplus after tax for the year At 31 December 2024 |
2024 £ 2,070 50,557 547 53,174 2024 £ 73,474 6,239 79,713 |
2023 £ 2,070 64,108 337 66,515 2023 £ 86,017 (12,543) 73,474 |
|---|---|---|
12 Related party transactions
There were no transactions with related parties in the year.
13 Particulars of how particular funds are represented by assets and liabilities
| At 31 December 2024 Current Assets Current Liabilities At 1 January 2024 Current Assets Current Liabilities |
Unrestricted funds £ 131,658 (53,174) 78,484 Unrestricted funds £ 139,989 (66,515) 73,474 |
Designated funds £ - - Designated funds £ - - - |
Restricted funds £ 1,229 - 1,229 Restricted funds £ - - - |
Total Funds £ 132,887 (53,174) 79,713 Total Funds £ 139,989 (66,515) 73,474 |
|---|---|---|---|---|
14 Change in total funds over the year as shown in Note 13 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds |
Funds brought forward from 2023 £ 73,474 73,474 |
Movement in funds in 2024 See Note 15 £ 5,010 5,010 |
£ - - Transfers between funds in 2024 |
Funds carried forward to 2025 £ 78,484 78,484 |
|---|---|---|---|---|
18
Comhaltas in Britain
Notes to the Accounts for the year ended 31 December 2024
Restricted funds:-
| Irish Youth Foundation (UK) Limited Total restricted funds Total charity funds |
- - 73,474 |
1,229 1,229 6,239 |
- - - |
1,229 1,229 79,713 |
|---|---|---|---|---|
15 Analysis of movements in funds over the year as shown in Note 14
| Unrestricted and designated funds:- Unrestricted Revenue Funds Restricted funds:- Emmigrant Support Programme Irish Youth Foundation (UK) Limited |
Income 2024 £ 54,290 115,427 2,000 171,717 |
Expenditure 2024 £ (49,280) (115,427) (771) (165,478) |
Other Gains & Losses 2024 £ - - - - |
Movement in funds 2024 £ 5,010 - 1,229 6,239 |
|---|---|---|---|---|
16 The purposes for which the funds
Unrestricted and designated funds:-
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
Restricted funds:-
Emmigrant Support Programme
Irish Youth Foundation (UK) Limited
We are in receipt of a grant from the Emigrant Support Programme which is a fund supported by the Irish Government Department of Foreign Affairs. The grant covers a significant portion of our staffing costs and also supports much of the charity’s project work across Britain. This fund award is restricted and subject to the terms and condition from the letter of offer issued by the ESP. Any underspend from this grant must be returned alongside reporting which takes place every 6 months. In 2023 we moved from an annual funding agreement where we apply for a grant each year to multi-annual funding based on a 3-year period which gives the organisation more stability in forecasting for years ahead.
The Irish Youth Foundation provided us with a grant to allow us to continue to award a scholarship to the TTCT advanced teaching diploma course for one of our teachers for the next two years. The ‘Caroline Judge Fegan Scholarship’ was launched 3 years ago and this grant allows the scholarship to operate for a further 2 year period. By training our teachers to the highest standards, we are ensuring the highest quality teaching is passed on to students within Comhaltas in Britain.
17 Ultimate controlling party
The charity is under the control of its legal members.
19
Comhaltas in Britain
Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
18 Donations, Grants and Legacies
| Donations and gifts from individuals Small donations individually less than £1000 Total private sector revenue grants Irish Youth Foundation Revenue grants and donations from non public bodies Charities Trust Bank of Scotland Foundation Total donations and gifts from individuals Comhaltas Ceoltoiri Eirean |
Current year Unrestricted Funds 2024 £ 80 17,793 17,873 Current year Unrestricted Funds 2024 £ - 500 - 500 |
Current year Restricted Funds 2024 £ - - - Current year Restricted Funds 2024 £ - - 2,000 2,000 |
Current year Total Funds 2024 £ 80 17,793 17,873 Current year Total Funds 2024 £ - 500 2,000 2,500 |
Prior Year Total Funds 2023 £ 75 18,638 18,713 Prior Year Total Funds 2023 £ 1,000 500 - 1,500 |
|---|---|---|---|---|
Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis
| Prior Year Unrestricted Funds 2023 £ Total Donations, Grants and Legacies A1 18,373 19 Income from charitable activities - Trading Activities Current year Current year Unrestricted Funds 2024 £ Primary purpose and ancillary trading 24,098 11,819 35,917 Event and activity income Total Primary purpose and ancillary trading Membership income |
Prior Year Restricted Funds 2023 £ 2,000 Current year Restricted Funds 2024 £ - - - |
Prior Year Total Funds 2023 £ 20,373 Current year Total Funds 2024 £ 24,098 11,819 35,917 |
20,213 Prior Year Total funds 2023 £ 10,461 16,322 26,783 |
|---|---|---|---|
20
Comhaltas in Britain
Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015
| Performance related grants from public bodies to fund charitable activities Department of Foreign Affairs and Trade, Emigrant Support Programme Total performance related grants from public bodies |
Current year Unrestricted Funds 2024 £ - - |
Current year Restricted Funds 2024 £ 115,427 115,427 |
Current year Total Funds 2024 £ 115,427 115,427 |
Prior Year Total Funds 2023 £ 106,991 106,991 |
|---|---|---|---|---|
Performance related grants from public bodies to fund charitable activities - Prior Year analysis
| Prior Year Prior year Prior Year - Income from funders Current year - income from funders |
Prior Year Unrestricted Funds 2023 £ - |
Prior Year Restricted Funds 2023 £ 106,991 |
Prior Year Total Funds 2023 £ 106,991 |
Prior Year Total Funds 2023 £ 106,991 |
|---|---|---|---|---|
| Unrestricted Funds 2024 £ - Prior Year Unrestricted Funds 2023 £ - |
Restricted Funds 2024 £ 115,427 Prior Year Restricted Funds 2023 £ 106,991 |
Total Funds 2024 £ 115,427 Prior Year Total Funds 2023 £ 106,991 |
21
Comhaltas in Britain
Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015
20 Total Income from charitable activities
| Current year Current year Unrestricted Funds 2024 £ Total income from charitable trading 35,917 Income from funders - Total from charitable activities A2 35,917 Income from charitable activities - Prior Year analysis Prior Year Prior year Unrestricted Funds 2023 £ Total income from charitable trading 26,783 Income from funders - 26,783 21 Expenditure on charitable activities - Direct spending Current year Current Year Unrestricted Funds 2024 £ - - - 4,992 90 - - 294 - 13,129 - Total direct spending B2a 18,505 Managed project delivery Non ESP support payments paid out Defined contribution pension costs - charitable activities Accreditation/adjudicators Employers' NI - Charitable activities Gross wages and salaries - charitable activities Workshop tutors - music Venue hire Marketing and advertising of charitable services ESP support payments paid out Travel and Subsistence - Charitable Activities |
Current year Restricted Funds 2024 £ - 115,427 115,427 Prior Year Restricted Funds 2023 £ - 106,991 106,991 Current year Restricted Funds 2024 £ 75,336 1,308 6,196 826 3,151 4,783 11,343 273 - 3,150 - 106,366 |
Current year Total Funds 2024 £ 35,917 115,427 151,344 Prior Year Total Funds 2023 £ 26,783 106,991 133,774 Current year Total Funds 2024 £ 75,336 1,308 6,196 5,818 3,241 4,783 11,343 567 - 16,279 - 124,871 |
Prior Year Total Funds 2023 £ 26,783 106,991 133,774 Prior Year Total Funds 2023 £ 59,664 1,327 1,567 5,938 2,249 7,680 12,186 505 758 31,829 200 123,903 |
|---|---|---|---|
22
Comhaltas in Britain
Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015
| P 2015 | |||||
|---|---|---|---|---|---|
| Prior Year | Prior Year | Prior Year | |||
| Unrestricted | Restricted | Total Funds | |||
| Prior Year | Funds | Funds | |||
| 2023 | 2023 | 2023 | |||
| £ | £ | £ | |||
| Gross wages and salaries - charitable activities |
289 | 59,375 | 59,664 | ||
| Defined contribution pension costs - charitable activities |
1,168 | 399 | 1,567 | ||
| Travel and Subsistence - Charitable Activities |
5,338 | 600 | 5,938 | ||
| Marketing and advertising of charitable services |
1,137 | 1,112 | 2,249 | ||
| Managed project delivery | 8,592 | 3,594 | 12,186 | ||
| Workshop tutors - music | - | 758 | 758 | ||
| ESP support payments paid out | - | 31,829 | 31,829 | ||
| Non ESP support payments paid out | - | 200 | 200 | ||
| Total direct spending | B2a | 26,036 | 97,867 | 123,903 | |
| Expenditure on charitable activities | |||||
| Current Year | Current year Unrestricted Funds |
Current year Restricted Funds |
Current year Total Funds |
Prior Year Total Funds |
|
| Reallocated from support costs | 2024 £ 26,801 |
2024 £ 8,041 |
2024 £ 34,842 |
2023 £ 37,161 |
|
| Total charitable activities | B2b | 26,801 | 8,041 | 34,842 | 37,161 |
| Grants are received from the ESP fund to support the regional fleadhanna | which are organised in each region. This is | ||||
| supplement with additional funding from the Provinces own funds and then | shared through | grants to the regions. | |||
| Support costs for charitable activities | |||||
| Current year | Current year | Current year | Prior Year | ||
| Unrestricted | Restricted | Total Funds | Total Funds | ||
| Current Year | Funds | Funds | |||
| 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Employee costs not included in | direct costs | ||||
| Training and welfare - staff | 445 | - | 445 | - | |
| Payroll fees and charges | 672 | - | 672 | 473 | |
| Recruitment expenses | - | - | - | 4,500 | |
| Volunteer costs | |||||
| Training and welfare - volunteers | - | - | - | 810 | |
| Premises Expenses | |||||
| Office rent and room hire | - | 1,735 | 1,735 | 3,196 | |
| Insurance | 155 | - | 155 | - |
22 Expenditure on charitable activities
23 Support costs for charitable activities
23
Comhaltas in Britain
Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015
| Administrative overheads Financial costs To charitable activities Prior Year Employee costs not included in direct costs Payroll fees and charges Volunteer costs Training and welfare - volunteers Premises Expenses Office rent and room hire Administrative overheads Telephone, fax and internet Postage, stationery and printing Subscriptions Software licences and expenses Provincial Council expenses Postage, stationery and printing Bank charges Telephone, fax and internet Subscriptions Equipment expensed Software licences and expenses Sintius to Dublin Support costs allocated to charitable activities Support costs allocated to charitable activities Total support costs - Prior Year HR services Sundry expenses Depreciation & Amortisation in total for the period Provincial Council expenses Membership to Dublin |
1,020 52 1,377 1,829 840 347 3,611 - 9,422 6,658 373 - 26,801 (26,801) - 614 109 330 - 389 2,171 - 29,199 (7,962) |
- - - - 1,298 - - 1,398 - 3,610 - - 8,041 (8,041) 473 196 3,087 470 1,043 1,465 294 934 7,962 7,962 |
1,020 800 52 1,043 1,377 1,854 1,829 3,406 2,138 2,465 347 244 3,611 3,506 1,398 4,522 9,422 934 10,268 8,650 373 148 - 610 34,842 37,161 (34,842) (37,161) - - 473 810 3,196 800 1,043 1,854 2,465 934 37,161 - |
|---|---|---|---|
24
Comhaltas in Britain
Detailed analysis of income and expenditure for the year ended 31 December 2024 as required by the SORP 2015
24 Other Expenditure - Governance costs
| Current Year Independent Examiner's fees Trustees' expenses Total Governance costs Prior Year Independent Examiner's fees Total Governance costs 25 Total Charitable expenditure Current Year Total direct spending B2a Total charitable activities B2b Total Governance costs B2e Total charitable expenditure B2 Prior Year Total direct spending B2a Total charitable activities B2b Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 Trustees' expenses |
Current year Unrestricted Funds 2024 £ 279 3,695 3,974 Prior Year Unrestricted Funds 2023 £ - 3,100 3,100 Current year Unrestricted Funds 2024 £ 18,505 26,801 3,974 49,280 Prior Year Unrestricted Funds 2023 £ 26,036 37,161 (7,962) 3,100 58,335 |
Current year Restricted Funds 2024 £ 1,791 - 1,791 Prior Year Restricted Funds 2023 £ 2,070 296 2,366 Current year Restricted Funds 2024 £ 106,366 8,041 1,791 116,198 Prior Year Restricted Funds 2023 £ 97,867 - 7,962 2,366 108,195 |
Current year Total Funds 2024 £ 2,070 3,695 5,765 Prior Year Total Funds 2023 £ 2,070 3,396 5,466 Current year Total Funds 2024 £ 124,871 34,842 5,765 165,478 Prior Year Total Funds 2023 £ 123,903 37,161 - 5,466 166,530 |
Prior Year Total Funds 2023 £ 2,070 3,396 5,466 Prior Year Total Funds 2023 £ 123,903 37,161 5,466 166,530 |
|---|---|---|---|---|
25