DoGUSign Envelope ID." A1DEE058-F57￿4C9e-8SDc-92o92B7Ql9DA
FREA
ANNUAL REPORT AND FINANCIAL
STATEMENTS FOR THE
YEAR ENDED 31ST MARCH 2025
Charity Registration No. 1197939

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FREA
CONTENTS
Page
Trustees, Annual Report
Independent Examinerfs Report
Statement of Financial Activities
Balants Sh&t
Notes to the Financial Statements

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FREA
TRUSTEES, ANNUAL REPORT FOR YEAR ENDED 31ST MARCH 2025
The trustees are pleased to present their annual report and financial statements forthe Charitable
Incorporated Organisation for the year ended 31st March 2025.
The financial statements have been prepared in accordance with the charity's trust deed, the
Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published {FRS 102) (effective
1st January 2019).
OBJECTIVES AND ACTIVITIES
The objectives of the Charitable Incorporated Organisation are
a. To promote social inclusion for the public benefit among people who are from Irish
communities throughout Britain, in particular, those residing in the north of England, who
are socially excluded on the grounds of their social and economic position through
combined clustering, collaboration, shared skills and resources to enable charities to
continue to deliver their services to further this purpose
b. To advance the education of the general public in Irish culture, history and heritage
throughout Britain, in particular those residing in the north of England
Public Benefit
In considering the objectives and activities, the Trustees have considered the Charity
Commission's guidan￿ on Public Benefit to ensure that the organisation is meeting its Public
Benefit requirements.
ACHIEVEMENTS AND PERFORMANCE
During the year Fréa has continued to be true to our objectives through our partnership working
and development of new opportunities to highlight the life changing work of the three charities
involved.
Fréa has seen dramatic transformations during the last year with the partnership going from
strength to strength through our public engagement activities to raise much needed funds, but
also in raising the profile of women and children who have been impacted by institutional abuse
as a resident of Irelands Mother and Baby & County Home institutions
The Fréa Renewing Roots Programme led by Fréa partner Irish Community Care is earning
accolades for its ground-breaking work engaging individuals impacted by their experiences as
former residents of Irelands institutions. Through additional funding from the Govemment of
Ireland Emigrant Support Programme, the service has expanded and now includes advocacy
and policy work both in Ireland and Britain. We are working in partnership with Irish in Britain to
campaign for Philomena's Law so that means tested benefits are not impacted by any payment
made by the Irish Government.
We extend our sin￿re thanks to the fomer residents who have helped the team develop and
strengthen the programme. They are at the heart of everything we do. This year saw the
development of the very successful peer support Arts for Wellbeing Group and the co-
production of an oral history project, documenting the testimonies of former residents., whose
voices were once silenced. The testimonies will be archived at the University of Liverpool, in
collaboration with the Institute of Irish Studies and the University's Special Collections and
Archive. We are in discussion with the National Centre for Research and Remembrance in
Ireland to explore how this important part of Irish and Diaspora history both past and present

DoGUSign Envelope ID." A1DEE058-F57￿4C9e-8SDc-92o92B7Ql9DA
FREA
TRUSTEES, ANNUAL REPORT FOR YEAR ENDED 31ST MARCH 2025
have a legacy both in Ireland and abroad.
Our Women of Irish Heritage (WIH) Network goes from strength to strength, with 800 members
currently. This unique ne￿Ork has created a supportive, connected, and ambitious space to allow
women to thrive, build confidence, and grow business opportunities.
Fundraising to sustain the life changing services delivered by the Fréa charities is a key element
of the network., with the regular ne￿ork events including our annual Christmas and Nollaig na
mBan (Women's Christmas}, and individual members developing their own fundraising activities.
The coming year's highlights will include members Peak The Reek event in September 2025
where 27 WIH members will climb Croagh Patrick to raise funds for Fréa and in November our
friends at Maguire Law will be hosting a luncheon in our honour.
We launched the inaugural St Patrick's Day Ball at the Mercure Hotel in Manchester in March
2025. It was a great success with over 300 guests. The generosity of businesses and guests
helped us raise an astounding £57,800 in one evening. Plans with the follow-up event in March
2026 are well developed and we are looking forward to another successful event.
Our Fréa Big Irish Breakfast now in its second year saw friends and families across the world
coming together,. celebrating St. Patrick's Day and fundraising for Fréa. We were delighted with
the global participation from people in the Cayman Islands, New Zealand, Dubai as well as the
homelands. Thank you to everyone who took part.
Fréa social media content and output have significantly increased during the year with targeted
engagement activities for each of the unique Fréa programmes. Our WIH Linkedln page is
proving to be a great source of interaction to inspire Irish professional women to connect with the
three partner charities.
Fréa has also built capacity in the Fréa charities through shared learning, joint training, and peer
support.
Acknowled
ements
We extend our sincere thanks to everyone who connects with and supports Fréa. To our funders
including the Government of Ireland Emigrant Support Programme, the Department of Children,
Disability and Equality's Commemorative Grant Scheme whose continued investment,
understanding and support enables us to deliver and develop our programmes. To WIH Network
mernbers, our donors and fundraisers, businesses and wider community who support the annual
programme of fundraising activity helping sustain the life changing work of the Fréa charities. To
our Community Members who connect with the Fréa charities, to former residents who connect
with Renewing Roots, thank you for your courage, resilience and inspiration.
We extend our sincere thanks to Dorothy Lynch, Fréa Development Manager whose networks,
energy and passion bring Fréa into contact with so many creative, generous and inspiring Irish
people across the region. We thank the Fréa Renewing Roots Team for the dedication and
commitment to championing this important work and ensuring voices that were once silenced are
amplified and listened to. We thank our partners including the staff, trustees and volunteers of
the Fréa charities, Embassy of Ireland, Consular Team in the North of England, community
networks and services, for your continued support.
Go raibh mile maith agaibh go léir.
FINANCIAL REVIEW
Total income for the period was £157,721 {2024= £89,811) of which £14,017 (2024= £10,000)
related to funding for projects upon which restrictions are placed.

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FREA
TRUSTEES, ANNUAL REPORT FOR YEAR ENDED 31ST MARCH 2025
Total expenditure for the period was £155,690 (2024.. £97,232) leaving a surplus at the end of
the year of £2,031 (2024. £7,456 deficit). During the year £66,000 (2024..£39,450) of funds raised
by Frea was redistributed back to the three partner charities.
At 31st March 2025 the charity's reserves stood at £8,221 {2024.. £6,173) of which £4,070 (2024..
£2,500) represented restricted funds.
RISK MANAGEMENT
The main risks to the Charitable Incorporated Organisation as identified by the Trustees have
been considered and systems have been established to mitigate those risks.
RESERVES POLICY
It is the policy of the Charitable Incorporated Organisation to maintain unrestricted funds at a
level to cover redundancy provision and four months, running costs should no further funding be
received.
As at the end of the financial year the unrestricted funds totalled £4,151. The charity requires
£4,357 for redundancy provision and £35,811 for three months, running costs, {total £40,168).
We are continually looking to diversify and build income streams to ensure future sustsinability
for Frea including grants, subscriptions and donations. This in turn will allow us to develop our
reserves to meet the requirements of our reserves policy.

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FREA
TRUSTEES, ANNUAL REPORT FOR YEAR ENDED 31ST MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Frea is a registered Charitable Incorporated Organisation (CIO), number 1197939 registered on
16th February 2022. The Governing Document is a constitution adopted on 16th February 2022.
FREA CIC converted to a Charitable Incorporated Organisation (CIO) on the 16th February 2022,
its assets were transferred to the Charitable Incorporated Organisation FREA, for the purpose of
continuing its activities.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
Charity Number
Address & Office
FREA
1197939
Broom Hill Centre
Nowell Court
Leeds
LS9 6TW
During the period members of the Board of Trustees were as
follows..
A Hanlon
P J Morrison
B McDaid
Trustees
Independent
Examiner
Ying Huang, ACCA
clo LCVS
151 Dale Street,
Liverpool,
L2 2AH
Bankers
The Cowoperative Bank,
PO Box 250,
Skelmersdale
WN86
Signed on behalf of the Trustees
SkJnÈdty.'
18 December 2025
A Hanlon - Trustee
Date
S￿￿*￿ by..
19 December 2025
B McDaid - Trustee
Date

DoGUSign Envelope ID." A1DEE058-F57￿4C9e-8SDc-92o92B7Ql9DA
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FREA
st
I report on the accounts of the charity for the year ended 31 March
2025 which are set out on pages 6 to 15.
Res
ective
res
onsibilities of
trustees and examiner
The charity's trustees are responsible for the preparation of the
accounts. The charity's trustees consider that an audit is not
required for this period under section 144 of the Charities Act 2011
(the Charities Act) and that an independent examination is needed.
It is my responsibility to..
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions
given by the Charity Commission (under section 145(5)(b) of the
Charities Act, and
to state whether particular matters have come to my attention.
My examination was carried out in accordance with general
Directions given by the Charity Commission.
An examination
includes a review of the accounting records kept by the charity and
a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the
accounts and seeking explanations from the trustees concerning
any such matters. The procedures undertaken do not provide all the
eviden￿ that would be required in an audit, and consequently no
opinion is given as to whether the accounts present a 'true and fair,
view, and the report is limited to those matters set out in the
statement below.
Basis of inde
endent
examinerfs statement
In connection with my examination, no matter has come to my
Inde
endent examiner's attention..
statement
(1) which gives me reasonable cause to believe that in any material
respect the requirements..
to keep accounting records in accordance with section 386
of the Companies Act 2006., and
accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the
Statement of Recommended Practice: Accounting and
Reporting by Charities
have not been met., or
(2) to which, in my opinion, attention should be drawn in order to
enable a proper understandin
of the accounts to be reached.
SWJMd b
Name:
Ying Huang
Relevant professional qualification or body= ACCA
Address: c/0 LCVS 151 Dale Street, L2 2AH
DF051AEg2EBtHB6
Dated..
19 December 2025

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FREA
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
Notes
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
Income and endowments
from:
Donations and legacies
Charitable activities
Other Trading Activities
2a
2b
2c
20,279
123,425
20,279
137,442
39,700
49,111
1,000
14,017
Total income
143.704
14,017
157.721
89,811
Expenditure
Charitable Activities
143,243
12,447
155,690
97,267
Total expenditure
143,243
12,447
155,690
97,267
Net Incomel(expenditure) for
the year
461
1,570
2,031
17,456
FX Gainsl{Losses)
17
Net movement in funds
478
1,570
2,048
17,456
Total funds brought fonNard
3,673
2,500
6,173
13,629
Total funds carried forward
4.151
4,070
8.221
6,173
The notes on pages 8 to 15 form part of these accounts.
All the above amounts relate to continuing activities of the Charitable Incorporated
Organisation

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FREA
BALANCE SHEET AS AT 31ST MARCH 2025
Notes
31st March 2025
31$t March 2024
Fixed assets
Tangible fixed assets
125
187
Current assets
Debtors
Cash at bank and in hand
79,332
8,540
79,332
8,540
Current liabilities
Creditors.. amounts falling
due within one year
(71,236)
(2,554)
Net current assets
8,096
5,986
Total assets less current liabilities
8,221
6,173
Funds:
Unrestricted funds
Restricted funds
4,151
4,070
3,673
2,500
8,221
6,173
18 De¢ember 2025
Approved by Trustees on .
$wJhÈdby.'
50BEDBDB3E654F3
A Hanlon - Trustee
É7*ÉF476
B McDaid - Trustee

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FREA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
1. Accounting Policies
Basis of accounting
The financial statements have been prepared in accordan￿ 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 (FRS102) (SORP 2019) (effective 1st January 2019) and Charities Act 2011.
The financial statements are prepared in sterling, which is the functional currency of the
charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these
accounts.
The Charity has taken advantage of the provisions in the SORP for Charities applying FRS
102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
Going concern
At the time of approving the accounts, the Trustees have a reasonable expectation that the
Charity has adequate resources to continue in operational existence for the foreseeable
future. The Trustees have therefore adopted the going concern basis of accounting in
preparing the accounts.
Fund accounting
Unrestricted funds are the charity's free reseNes available for the trustees to apply in
accordance with the charity's objectives.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All
restricted funds are accounted for as restricted income and expenditure for the purposes is
charged to the fund.
Fixed Assets
Capital expenditure of £200 and above is stated in the balan￿ sheet at cost less accumulated
depreciation. Depreciation is provided to write off the cost of each asset over its expected
useful life as below..
Computer Equipment
Income recognition
All income is recognised once the charity has entitlement to the income, there is sufficient
certainty of receipt and so it is probable that the income will be received, and the amount of
income receivable can be measured reliably.
Donations and legacies comprise of donations and general grants which are recognised in
the accounts when received, with the exception of known legacies which are accounted for
when their receipt is certain
Income from charitable activities is recognised on an accruals basis except for grants
receivable, which are recognised on the date on which their unconditional payment is
confirmed by the donor.
Expenditure recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charitable company to that expenditure, it is probable that settlement will be required and the
amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses, including support costs
and governance costs, are allocated or apportioned to the applicable expenditure headings
33.33 % per annum reducing balance method

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FREA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
in the Statement of Financial Activities. Support and governance costs are applied to
unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relate to the operation of the charity comprising of direct
charitable expenditure to meet the objectives of the charitable company. Support and
governance costs relate to the management and operation of the organisation and also
compliance with constitutional and statutory requirements in producing the annual report.
These are dealt with in the Statement of Financial Activities when payment has been
approved by the charitable company.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-
term liquid investments with original maturities of three months or less, and bank overdrafts.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial
instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes
paty to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and
there is an intention to settle on a net basis or to realise the asset and settle the liability
simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constitutes a
financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivable within
one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing transaction, where the debt
instrument is measured at the present value of the future receipts discounted at a market rate
of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities
that are not readily apparent from other SoUr￿s. The estimates and associated assumptions
are based on historical experience and other factors that are considered to be relevant. Actual
results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the

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FREA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
All expenditure is accounted for on an accruals basis. All expenses, including support costs
and governance costs, are allocated or apportioned to the applicable expenditure headings
in the Statement of Financial Activities. Support and governance costs are applied to
unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Cost of Charitable activities relate to the operation of the charity comprising of direct charitable
expenditure to meet the objectives of the charity. Support and governan￿ costs relate to the
management and operation of the organisation and also Complian￿ with constitutional and
statutory requirements in producing the annual report. These are dealt with in the Statement
of Financial Activities when payment has been approved by the charity-
Taxation
Income and gains are exempt from taxation as they are received and applied for charitable
purposes only. The charity benefits from various exemptions from laxation afforded by lax
legislation and is not liable to corporation tax on income or gains falling within those
exemptions. The charity is not able to recover Value Added Tax. Expenditure is recorded in
the accounts inclusive of VAT.
2. Income and endowments
Unrestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
2024
a. Donations and Legacies
20,279
20,279
39,700
b. Charitsble Activities
Event Income
Project Income
Government of Ireland Emigrant
Support Programme
Department of Children, Equality,
Disability, Integration and Youth
78,425
45,000
78,425
45,000
5,165
33,946
10,000
10,000
10,000
4,017
4,017
123.425
14,017
137,442
49.111
c. Other Trading Activities
Sponsorship
1,000
10

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FREA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
3. Expenditure on charitable activities
Direct
Support &
Charitable Governance
expenditure
costs
Totsl 2025
Totsl 2024
To promote social inclusion for the
public benefil among people who
are from Irish communities
throughout Britain and particularly
those in the North of England and
to advance the education of the
general public in Irish culture,
history and heritage.
153,758
1,932
155,690
97,267
analysed as follows..
2025
2024
Direct charitable expenditure..
Staff salary costs
Pension
Marketing and promotions
Events
Redistribution of funds
Travel and subsistence
Professional fees
35,000
1,750
3,978
44,668
66,000
2,327
35
35,000
1,750
8,243
8,576
39,450
1,708
35
153,758
94,762
Support & governan￿ costs."
OfFi¢e costs
Insurance
Paypal fees
Payroll fees
Accountancy
Depreciation
124
277
29
634
806
62
690
266
118
532
805
94
1,932
2,505
Total expenditure on
charitable activities
155,690
97,267
£12,447 (2024.. £7,500) of the above expenditure is restricted expenditure.

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FREA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
b. Staff Costs
2025
2024
Gross wages and salaries
Pension Costs
35,000
1,750
35,000
1,750
36,750
36,750
c. Particulars of employees:
The average number of employees during the period, calculated on the basis of full-time
equivalents, was as follows..
2025
2024
Charitable activities
No employee re￿iVed emoluments of more than £60,000 during the period.
The Trustees are not remunerated for their se￿1￿$ and are not included in the above
number of employees.
No out-of-pocket expenses were reimbursed to trustees during the period.
4. Tangible fixed assets
Computer
Equipment
Total
Cost
Balance at 1stApril 2024
Additions
421
421
Balan￿ at 31st March 2025
421
421
Depreciation:
Balance at 1 sl April 2024
Charge for the period
234
62
234
62
Balan￿ at 31st March 2025
296
296
Net book value at 315t March
2025
125
125
Net book value at 31st March 2024
187
187
There were no material capital commitments at the year end. All fixed assets are used in the
direct charitable activities of the charitable incorporated organisation.
5. Debtors
There were no debtors as at 31st March 2025 (2024.. Nil)
12

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FREA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
6. Creditors: amounts falling due within one year
2025
2024
Creditors
Other Creditors
Pension
Accruals
Taxation & Social Security
67,233
1,894
646
940
523
473
646
840
540
71,236
2,519
7. Analysis of net assets between funds
Tangible Fixed
Assets
Net Current
Assets
Total
2025
Unrestricted Funds
General Fund
125
4,026
4,151
Restricted Funds
Government of Ireland Emigrant
Support Programme
Department of Children, Equality,
Disability, Integration and Youth
2,500
2,500
1,570
1,570
Restricted Fund Total
4,070
4.070
Totsls
125
8,096
8.221
Tangible Fixed
Assets
Net Current
Assets
Total
2024
Unrestricted Funds
General Fund
187
3,486
3,673
Restricted Funds
Government of Ireland Emigrant
Support Programme
2,500
2,500
Totals
187
5,986
6,173

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FREA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
8. Unrestricted Funds
Movements in the Year
Reserves at
Beginning of the
year Income Expenditure
Reserves at the
FX end of the year
2025
General Fund
3,673 143,704
(143,243)
17
4.151
3,673 143,704
(143,243)
17
4,151
Movements in the Year
Reserves at
Beginning of the
year
Reserves at
the end of
the year
2024
Income
Expenditure
General Fund
13,629
79,811
{89,767)
3,673
13,629
79,811
189,767)
3,673
General Fund is used to finance the charrty's general activities and core costs as outlined in
the Trustees, Report.
9. Restricted Funds
Movements in the Year
Reserves at
Beginning of
the y8ar
2025
Reserves at
the end of the
year
Income Expenditure
Government of Ireland Emigrant
Support Programme
Department of Children,
Equality, Disability, Integration
and Youth
2,500
10,000
(10,000)
2,500
4,017
(2,447)
1,570
2,500
14,017
(12,447)
4,070
14

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FREA
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
Movements in the Year
Reser4*es at
Beginning of
the year
2024
Reserves at
the end of the
year
Income Expenditure
Government of Ireland Emigrant
Support Programme
10,000
(7,500)
2,500
10,000
17,500)
2,500
These are monies given to the Charity to be spent at the discretion of the Board of Trustees
for specific charitable purposes, as follows..
Government of Ireland Emigrant Support Programme
Contribution towards
Development Manager post and Marketing & Communication costs. £10,083 were transferred
from the formerly Fréa CIC during the period 16th February 2022 to 31st March 2023.
Department of Children, Equality, Disability, Integration and Youth
Contribution
towards financial assistance to survivor cerltred advocacy groups
10.Guarantees and Other Financial Commitments
During this financial year there are no financial commitments under non-cantsllable
operating leases (2024= none).
11. Related Parties
FREA was established as a partnership between Irish Community Care (Charity), Leeds
Irish Health & Homes (Society) and Irish Community Care Manchester (Charity).
During the year, FREA redistributed funds in furtherance of its charitable objectives to each
of the partner organisations. Payments of £22,000 were made to each organisation,
totalling £66,000 for the year.
12.Contingent Liabilities
The charity did not have any contingent liabilities as at 31st March 2025 (2024.. None).