Ch•rity Re%islr*tion li1c1(J147 IONTAOBHAS NAGAF.LSCOLAIocHTA ANNUAL REPORT AliD FINANCIAL SIATF.MF.NTS FOR THE YEAR ENDED 31 MARCH 2023
IONTAOBHAS NA GAELSCOLAIOCHTA LF.GALAND ADMINISTRATIVF. INFORMATIOY CTharity numbtr NIC100147 Princi1 ddress Ar&s na bhFai 200-?0? FJlls Road Bclf&%i N'orthcrn Ir¢land BT12 6AH Auditor SLMD Limil¢d Unit G Fore%lvi¢w OtTtcc Purd>'s IAne Bclf&%l BT8 7AR Bnkers Bank Of Irclond Belfas1 City Branch 4-8 Flib?h Street BTI ?BA
IONTAOBHAS NA GAELSCOLAIOCHTA CONTEINTS P*2e Truslees rery)n Independmt audil0¢5 report SLikmcnl of finJn¢ial tKtivilies Balance shccl N(Mes to ihe financial siaiements 10- 19
IONTAOBHAS NA GAELSCOLAIOCHTA TRUSTEES REPORT FOR THE YE4R ENDED 31 MARCH 2023 The TNs¢s present their rewn and financial slatcmcnt5 for ihc y&v cndcd 31 March 20?3. Thc '[ ruslecs ha%'e adopted Ihc provisions of ihe Sthicmcni of Rc¢LYnmcndcd Prncii¢L (SORPI'Accouniing and Rcixviing by ChArili¢s (FRS 1021 {¢lT¢¥lib'¢ 1st January ?0191 tthd Th¢ Lharities (N'l> ?008. in pr¢pJring th¢ annual rew)rt and IILLoun15 ofihe charity. Objtclives nd 4ctivitie lThc principal aL'livil>' of the Trust is ihe advancemeni of educion through the medium of ihe Irish language in schools in Northcrn Ireland. The Tru%lLY% have paid duc rcgard io suidan¢¢ issued by ih¢ ChJrity Commission in de¢idins whal Jcliviti¢s the TnLs1 should undcrtakc. Inve¢ment in School Buildin Invr%lmeni in %¢lKxII buildin&8 r¢prc5¢nLs all ¢apith] co%ts incurrcd for cuch individual sclb)ol project. At prcsent no capilal 8rinl 15 p)yablc oft such eypendilurc uniil a schC)I 1% appmvcd b). thc Ikpartmenl of Ejucation. On pa>'menl ofthe grant by thc tkpiW¢rncnl the 'lrn%l sick io r¢cov¢r cxtKndilurc i?IrL"ad)' incurred on the SchIs. Sttuy lontaobhis na Ciacl%colaiochta 1% unincorpornlcd chILlb]c Trust. Ihai has bccn approvcd by the Charity Commission Nl on I lth Ausu%l ?014. Thc CKiriiy rcgi%¢rJlion numkr 1% NIC100147, Tx Sixtu lon(aobhL% na GaelOla10ChI has bccn granlcd charitablc 5ts1u% by thc Inland Rcvcnuc and 1% cxempi frorn corFK)raiion L on ils &'livili¢s. A¢hi¢v¢m¢ntg And ptrformnfe IThL. Siaiwn¢nl of Fini£ n¢ial ActlVilie4 (SOFA) $lw5 ihe movLmcnl in all chirilable funds splil be¢w¢¢n unresiri¥l¢d funds. (nic)nic% ih471 can be applied 10 any ¢hari¢ablc objcctivcs wilh Ihc Tru.SLS objc¢iives) and rlthed fund5 (monies provided for SPCLifiL puri)oscs). Total UnStrIc(¢d IMIng rc%ourcc% for thc yair wcrL' £19.S.413 {£.374.44? ycar cndcd 31 st M4vch ?0??). Thc main st)urc¢s of income were combined donaiions of £53.?89 from TAC.A and Cis1¢ Inth¢isiiochta . £87.7?O of rcn&il incomc. £19.193 or rclcJsL'd dcf¢rr¢d in¢om¢ and £14,388 of other in¢om¢' Ihtsl ¢tsme fn)m thc fuTrdingv %urplus of v¢>lcd sLh<K)l.% ilr&% na bhl'al meeling rLKml htre to exlernal pariies. Unr¢51ricird cxpcndilur¢ for ¢h¢ ycur wtald £241.36? whi¢h iniluded £3.000 on lo an Irish mcdium sch(x)I lo wisl Ih¢m with th¢ir runnins ¢osts throubhoul the year. The Trusi's unrestricied funds made u d¢ficii of £45,949 ihis yew. Thi% m47inly due to inerr& spendin&% in pry) repair% and rLneal. which saw an incrrnse of £_1S.715. and in light and heal. which 4n incrc4L4e of £1 ?.87• In .Iddilion. the Trusi has coniinued io provid¢ funding io Irish Medium Sihools for iccommodalion and running costs Ihroubh ihc Accommodation Iiind. £145.116 of fundinb ilSSi51411?Le prol'idcd lolrish MeLlium Sch(x)15. iiincil review The .1 rust has UnrL1riCtLX1 rl'scrvcs at • I st Mwch ?O?"i of £ l S I S ?96. The Tsle¢S iim iii niainliin a level of r¢scThes 10 Iillow il lo continue lo cover ils ongoing running CO515 and proN idc grdnl 415(anCe lo Irish MLdium schwls. The I rustecs oniinue lo review (he Trusl's Icvcl of incomc and cxpcndilurc on an ongoin8 b&4is ti) en%ure tt Main1n$ a reii%onablL l¢v¢l ofrLrves.
IONTAOBHAS NA GAELSCOLAIOCHTA TRUSTEES RF.PORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 GoiJ)% ¢on¢trn Thc BJlancc Sheet Ji ihe cnd of ihc year shows unrestricted rcYrvcs of £1.518 ?96 Md rcsiricied reserves of £? 109.036. The Trusle¢s will conlinuc to look dl income generalins oprrt)rtunili¢s lo cnable it 10 L4)ntinu¢ io provide grani &s.si%lan¢c to Irish Medium sclKx)Is. The tNslc¢s havc con¢luded thai due to the appropria Icvel of reserves and the building 1n5 fully miled out. th¢ soin8 ¢onL¢m basis 1% appropriJtc. Giv¢n the above. thc Iruslee's believe that il is approprialc to prcpare the financial slatemenls on J going ¢onc¢rn basis. Inv¢stmen¢y Thc I'ru51 has complctcd ihe o)nAlrucli(th of ihc Ar&% na BhFAI building on the fal14 Rrtrad in Janu& ?OO. The building is now fully rcni¢d oui io providc funds to ih¢ Trust lo ethlL' it io koniinue to pursuc IL% ¢harilJbl¢ d¥livilics. Pla for ih¢ future Going forward it will continue io providc funding Irish Medium Sch15 for a¢¢ommoddlion and Tunning costs. Structu. %overnnet nd m•na%emffit 'I'hc 'fnJ%lec% who rY¢d durinbv ihc yeiv wcre: JhlLkic Filryalri¢k LorLJn Gthibhann Kathryn tk Brnn CJLJroid O Muillcoir Pilib Mi%iéil Pdidraig O Ceallaigh Audilors Aficr the audilcd finJn¢iail %Lilem¢nL% for th¢ ycJr cndcd .1151 March ?017 wcrc apprt)vcd by the Exwd of lon1bhuS CJaL1%coluih1. The 'frusl inilialcd a lendcr procc%s to pftivid¢ Judiied accounts for thc n¢¥1 ihrcc ycJr%. As a rcsult of ihis l¢nder procths 1ontJobh4 ,1 C>acl%iolaiochts aprK)inted Sl.MD l.irnilcd Tla Bridbc. ChJrtered AL<ounlanlS for a riod of Ihrcc y&vs, Due io ihe lirniiaiions presented due lo Covid-19. no n¢w tWerS were soughi and the committec J8re¢d w wnlinu¢ wilh SI.MD l.td Tla Brid&•¢. C"hart¢rd A¢wunlants being the audilorn for ih¢ yctsr ended 31st Marth ?0?3.
IONTAOBHAS NA GAELSCOLAIOCHTA STATF.MFNT OF TRUSTEES RESPONSIBILITIF.S FOR THE YEAR ENDED 31 MARCH 21123 ThL Truslc¢s r¢sw)nsible for prcparing thc Trustccs Rcwrt and thc financial sLilcmcnL% in aciordance with r&ppli¢ablc law and Unilcd kinbdom AcLountinb Stsndards (UDiL¢d kinbdL)m Gcncrally IlLL¢pkd ALLouniinb Prn¥-tice). The Chariti¢s Act {Nl) ?008, rcquirvi the TrS 10 prepVC financial siJtem¢nts for each financial year whieh SI a Iruc and fair view of ihe financia] kN)si(ion of ihc Trusl. In pr¢parin8 these accounts. Ihe TnL%t¢¢s arc rcquircd io: - s¢l¢rt suithblc accouniing 11¢1¢5 and ¢hen apply thcm ¢onsi&lenily: - obs¢rv¢ the methods principles in the Charities SORP: - make judgcmcnts wid cslimaiei tknt arc reasonable and pNd¢ni' . %fJlc whcihcr appIlbI¢ accounling 5Lin(Lvds hav¢ b¢¢n followcd. subjeth 10 any mwcri41 depantsres di10$ and explained in thc Jw)unls' and . pr¢pl thc finan¢tal sUirn)¢nLS on ihc 80ins concem b&sis unless il is inappropriatc io prc%umc the Trust will continuc in owthtion. Thc Tru%l¢es we resp)nsible for kecping sufficient COuntInb rewrd% thai disclose with rcasonablc euraCY ai any lime the fin.Incial w%iliL)n of the I'ru.%t and cnablc Ihem tL) en%uw Ihal Ihc accounls Lx)mply with cuffLml Lharily law and ih¢ provi5iOnS ol. Ihc tnLSi dL'¢d. They arc rrswn%ibl¢ for sJf¢biuJrdin&i Ihr &SS¢LS of thc TN5I and hcncc for taking rc&%onablc ?itCP5 for th prcvcniion and deltiOn of frnud and othcr irrc8ulJritics. Ihe Trn51 rewt was approved by Ihc Board ofTruslecs. Ara% na bbFiil Northcrn Irelnd BT12 6AH Mr PO C¢gllxi2h Ci4teoir
IONTAOBHAS NA GAELSCOLAIOCHTA INDEPENDF.NT AUDITOR'S REPORT TO THF MF.MBFRS OF IONTAOBHAS NA GAF,LSCOLAiOCHTA OpinioD 'L. Fwvc audited the financial sLitemenLs of lonLwbh&s na Gaelscolalochta (the 'Trust') for the year ended 31 March 20?3 which compri%¢ thc Sidl¢m¢nl ol. I".inancial A¢tivilie& thc Balan¢¢ Sh¢¢1 and the noics to the financial slal¢menLs. includins a summary of significant a¢¢ouniing wlicies. The finJn¢ial rcportinB frdmcwvrk thal bccn npplied in ih¢ir preplwation is appliLdble law and Unitcd Kingdom Accounting SLind.Ird5. including Financtal Rcportinb. Sttsndard 10! lyk. I,Inuncial RLpurlinA' sIundu0pPIichIL in ill. L'A l(¢pi4bliL' of 1n.land (Ilnilcd kinbdom G¢n¢rally Acc¢pied Accouniing Pra¢iice), In our opinion the financial staMents. give ll iruc and fthir view of thc siatc of the Trust's affairs 31 March 2023 and of its incoming resourc¢s and application of rcUr¢¢. for the y&qr ihen ended: have been propcrly prcparcd in ordanCe with Unilcd Kingdom Generally Ar¢¢pted OuntiNg Prncti¢c: Jnd have bcen pr¢parcd in accordan¢¢ wilh Ihe requircm¢nL% of ihc Chariii¢5 A¢1 IN'I) ?008. sis (or opinion 'c wnduLicd our iwdil in accordance with Inlernational sLdards on Auditing (UK) (ISAS (UK)) and upplicablc 14lW. Our rc%w)nsibilitie% under tho%e %l.Indards are furth¢r dcscribcd in ihc Audit,4 rcsrM)nsibilitic% for thc audil of thc fiNn¢ial staiL'ments sfftion of our rcrn)n. WL ar¢ indepcThleni of ihc Trusi in accordance with the cthical rcqu1mcts' Ihat arc rclcvani to our audil of Ihc financiJl %UUcm¢nL% in the LIK. including Ihc I,'RC"s Lth11 SL(knd. lind w¢ havc fuifillcd our oihLr cihi¥al rtr•P)nsibiliti¢s in acLordanL¢ Wlth ihc5C ffguir¢rn¢nts. V¥'c bL"licvc that thL audit cvidLncc WL havL obtsincd is .%u1(]L.nI appropriatc to providc n b&¥'is for our opinion. Concl41n3 rclAtin£ to %oing ¢oncern In auditing ihc fiwciul %lalcmvnls. w¢ hav¢ concluded that the Tr$¢$. usc of the Boin8 a)nc¢rn 1$ of &mntinbW in the prcpirJlion of(h¢ linJnLiJI stJicmenis is appropriltc. B&sL'd on Ihe work wc havc perfornied we hllv¢ noi identificd any material uncellainlies relaling w events or condilions thaL individuully or collcdiv¢ly, may c&%1 .%ig7niric¢ doubt on ihc Trust's abilily lo ¢onlinue as & going concffli for th period of Iw¢lvc monih5 fft)m wlicn the financial slalcmcnt% arc authori%¢d for INw¢. Our r¢swnsibilities and Ihc rc5FK)nsibililics of Ihc Trusi¢¢s '11h re¢1 io going concern arc de5cribcd in the rclcvanl lionS of ihis rerLIrt. Other infomtion I"hL oihLr infom)ution ¢omprisc& of ihc infonnl0 included in th¢ annual rep(rt oth¢r ihan the financial sements and our audir'S re}rt thcreon. The Tru.%l¢CS wc rcspon5ibl¢ for lh¢ oiher infi)malion. Our opinion on the finanLial stalcmenl% <knes nol Lovcr the oiher infornialion and. exc1 ts) the extcnl othm¥ise cxpliciily sthtcd in our reN)rt. we do express any forni ol'a&%urancc conclusion thcrcthi. In connLYtion with our audil ol. th¢ finunLiiTrl 51alemen. our rvskx)nsibility is w rc.vl lh¢ othcr inforniation tsnd. in doing %0. Considcr whether ihi5 infi)rn14ilion 1% malcftally inion%islcni with Ihe firtsin¢ial sLilen)enL4. our knowlcd&?c obLiincd in ihc audit or oihcrnvise appears io IK. matcrially mis%talcd, Ir WL. ideniify su¢h malcri411 iilCi)nsislcncies or IlPP4ireni n)alcrial mtSslalemenl%. wc arc r¢quircd io d¢t¢miin¢ whether thcrc is a mil¢rial mi551alcmcnl in lh¢ finii nriiil Sthlcmcni% or a malvrial misNt411emeni of the infiTrmiJlion. Ir. bJ%ed on Ihc wi)rk h.lvc pcrfomicd. we Ll)nLlude th4t thcrc 1.% ts mAleri&l miN%lalLmcnl ofthis oth¢r infonnation. we are rcquircd to rewrt Ixl. c have n1n¥T io rcport in this regwd.
IONTAOBHAS NA GAELSCOLAIOCHTA 11S1)F.PF.I%DEI%T AUDITOR'S RF.PORT (COYI TINUED) TO THE MEMBERS OF IONTAOBHAS> NA GAELSCOLAIOCHTA Iiitters. 4>n whi¢h we required to report by exeepiion In thc libht of thc knowlcdg¢ and undcr%Lmding of Ihe I ruslee5 llnd its ¢nvironmcnt obtJin¢d in ihe wirse of the audit. We havc not idcnlificd mdtcrithl mi551al¢m¢nL% in thc Truslw5 Rcwrt. Ive have no¢hins to rep)rt in rcspcth of lh¢ following mancp in rel10ft io which the Charitie5 IAc¢ounL% and Re)rLs Re8ulation% (Nl) ?015 rcquirc5 U5 10 rerrtirt to you if. in our opinion: the infornialion given in the Tru%l¢es RcFk•1 is incon5iswni in any maieriai rcspeci wilh the )unIs. or 5UtTi¢icnl dccountinb rccords ha%c not kepL or rclurn5 adcquuic for our nudii have not been r¢ceived from brdnche5 not Visited by us, or th¢ accounL% arc nol in asrccmcni with ihc accounlinb rc¢ords and r¢iurns: or w¢ have not received all ¢he infom)ation and explunalions wc r¢quir¢ for our audii. Ktrpon¥ibilitie4 of Trusitts As cxplthined mor¢ fully in ihc Ststcm¢nt o( Truslecs Responsibilities. the Trustees are re8winsibl¢ for ihc prcpardlion of thc rinan¢ial siatemcnls and for kins Swisficd th thcy givc a truc and fair view, and for such inlLrnal control as ihc tnL%t¢cs deicm)inc is nccessary gnabl¢ ihe preparalion of linJIal sulcmcnis ihth ar¢ frcc from m.IlLrial mi5stsm¢nL wl)¢L]i¥r du¢ io frnud or crnv. In prepariftb lh¢ finalat %lJlcmcni%. the Tru%t¢¢s arc rL'SFK)nsiblc for i5SC5sing ihc Trusi's ability to ¢ontinue Ls a going wni¢m. disclosing. &$ applicJblc'. matt¢rN r¢l:iitd to b*oing Loniern .wid usinb lh¢ soing ¢on¢ern of accounling unlc¥% the TnL%ILY% either intcnd to C&lSC Opcrnlions. or have wli%liL alicmalivc bul to do so.
IONTAOBHAS NAGAELSCOLAIOCHTA INDEPENDF.NT AUI)ITOR'S RF.PORT (CONTINUED) TO THE MEMBERS OF IONTAOBHAS NA GAELSCOLAIOCHTA Audiior's rtsponsibili¢ie4 for the udit of the finncil ¥litements Our objectives are 10 obthin rL'a4onabl¢ ab)ut wliLthL'r the finaThcial slatenienls as a whol¢ ar¢ frcc from n)alcrial Misslement. whcthcr du¢ lo frnud or em)r, and to issuc auditor's rrwrt that includcs our opinion. Rc&wnablc &%surnnL¢ is a hibh Icvel of assurance, bul 15 no¢ a suarJni¢e lh an audit Lonductcd in accor(L'inL¢ wilh ISA5 (UK) will always dcl¢cl a malcrial miSleMent when it ciisis. Misstatements can arise from fraud or ¢rror and are con%idcrcd matcrial if. indii'idually or in thc agbfcgTJtc. Ih¢y ci)uld r¢asonabl>' b¢ ¢xpecied io influen¢c the economic decisions of UP• lak¢n on th¢ basis of ihese financial stalcmcnis, The e¥ieni 10 which our pro¢edur¢s are wJble of dclectinb? irrcbiularilics. includin¥ hud is dctsilcd bclow. The cxtent to which the xudil conqidcrcd egpable ofdet¢elin2 irrrgularities ineludinz frud Our aPPa¢h io id¢niifvinb and dissessing ihc risks of m411erial misslalemeni in respeci of irregularities. includins fnud and non-compliince with laws and resTulJlions. as follows: the cngag¢meni partner ¢n5ured Ihal the cnMa8ement icgm collethively had ih¢ approprie compeience. capabililies and skills idcnlify or rccognisc non-complile with applicablc law> rcgulJlions: wc identified ihe laws and regulations applicJblc to thc Trust throubh discussions with Trustccs and other MageMen1. and from our krn)wledgie and experien¢¢ of th¢ charity sethor.. wc fo¢u.Kd on slfIC laws and regulations which we considu¢d may have a dircci malerial elTcct on thc financial S¢Ment% or thc opcrations of Ihc Tru5l. includinb the Charitics Aci 2008. LLxalion Icgrislalion and dJlJ prolcclion. 8nii-brib¢ry wid employmenl laws. we &ss¢&s¢d thc Cent of compliance wilh the laws and regulaiions ideniified above Ihrough making enquiries or inag¢m¢nl and in5Cting Icgal corres}ndencc. Jnd identified laws and r¢gulations WCTC communicalcd within thc uudil t¢am rcgulJrly and thc tcam rcmaincd alcrt to iftstsn¢¢s ofnon-complidnce ihrouglK•ui ihe audil. We &sscsscd ihe SUS¢¢Plibilily of the Tru51's financial 5Liiemenls ¢0 material mi%slatcmcnL including OainIng an undmthnding of IK)w fraud might o¢¢ur. by: Mking enquirio of manag?cment as (o whcrc ihcy wnsidercd ihcrc was 4U.S¢IlbI[lty fraud. ¢hcir knowlcdgc of ual. sus1¢ and &11¢8ed frnud: and To address the risk of frnud ihrough managcmcnl bi&% and ovcrridc of control% wc.. perfomed analyiical procedures lo idcntify any unusual vr unexted rclalionship5' icsled journal enirics io identify unusual trnnsacrions: invcslisaicd lh¢ rJlson&l¢ behind sisnificanl or unusu471 transaclions. In rC%[Ki4C lo thc ri%k of irrL%vularilies und noncomplian¢¢ wiih laws and re¥ulations. w¢ desibn¢d pnK¢dur¢s whi¢h in¢lud¢d. bul were nol limid ¢0: a¥?reeing financial $ement diKlosurcs to undcrlvinbv 4upportinb dorumcnlation: rruding ihe Minu¢L of meelin&s of those cknrged with governan¢e: nquirinb of m47niigemenl &$ lo actual tffld potenliiil liligalion and claims: There are inhereni limititions in our audii proccdurcs d¢s¢rihcd at¥>v¢. The more rcmovcd thai laws aThd regululions .Ire from rjnancial irdn54qLlion%. th¢ Ic&s likLly il is thai w¢ would bc¥ome aware of Mn-Lomplianc¢. Auditins S¢and:wd% limil the udil pnKcdur¢s rL'quirLd io idLnlify' non-compliJnLL wilh laws and rcgulalions lo enquiry of the Truslees and oih¢r Manrment and ihc inspLxlion of r¢gulalory' and IcgTrii l ¢i)rre%Nynd¢n¢e. if any. MJlcrittl misslalcmenls th21 41fL5L due fnud can li.vdcr k) deteci ihose th)1 arisc from error &$ thev may involve delib¢rai¢ Lon¢¢almenl or Lullusion. A furthcr d¢sLriPiion of i)ur rt'spon%ibilili¥% fiv lh¢ iudil c)r d)L finanLial %uIILmenl.% 1% Ic)caled on the Financial ReN)rting Coun¥il's WLbsiic at: 'Iliis d¢siriplion fomis part of our audilor's rL'W)rt,
IONTAOBHAS NA GAELSCOLAIOCHTA I]NDF.PF.NDENT AUDITOR'S REPORT (COYTINUF.D) TO THE MEMBF.RS OF IONTAOBHA4 NA GAELSCOLAIOCHTA Thi% rcw)rt is made solel). lo Ihc Tru%l¢v%. ty, in accordancc with Scciion 65 of the C.harilies Acl IN'I) •oog and rLbulations made undcr se¥tion 66 of that A¢t. Our audit work has bccn undcrtak"¢n so that we mibhi sthie lo the Trustccs Ihusc mattcri w¢ arc rcquir¢d w sthlc lo Ihem in an auditots. rcrA)rt and for no other purp)5c. To the full¢sl extcnl pcmitic<l by law. 'e do not x¢cpi or &%sumc reSpolIb]lItY anyonc othcr ihan thc Trusl and its TNses as 4 Ix)dy. for our audit work. for this r¢N)rt. or for th¢ opinions wc havc rom1. Li*¥ l¢L¥(freY (Scnior Stxtulory Audilor) forllnd on beh•lf of Sl.%ID Limited Chartereql A¢¢oun¢ints Stiilutory Auditor Ilni¢ G Fore%tview orfiet Purdv's IAn¢ BIII 7AR
JONTAOBHAS NA GAELSCOLAIOCHTA STATEMENT OF FIINANCIALACTIVITIF. II%CLUDI]N'G INCO,ME A]ND EXPENDITURF. ACCOUNT FOR THE YEAR ENDED 31 A£4RCH 2023 Unrnsiricied Re%tricied Tolal 2023 Total 2022 l%otes InM nd cnclowmi'ni% fn)m: Donations Grants Charitable J¢iiviti¢s In%'estm¢nLS (Ahcr in¢om¢ 5.1.659 129.113 453 12.188 ? 107.180 2.160.839 129.113 453 616.?80 169 Totsl income Jbnd endowments 195.413 107.180 2JO• 593 714.0*1 enditiire un: C'hJriiJblc liVI11¢S 241.362 179.116 420.478 4?4.7?9 io 31.168 Totsl exwided 241.36? 179.116 4?0.478 4S$897 Iyet (expendi¢urcYin¢om¢ for the y¢arl et movement in funds 145.949) 1.9?8.064 1.882.115 2$11.1?4 Fund balan¢¢s at l April ?0?2 1.564.245 180.972 1.745.217 1.487.093 "und balAn¢ at 31 March 2023 1.518.296 ? 109.036 3.627.332 1.745 ?17
IONTAOBHAS NA GAELSCOLAIOCHTA BALANCE SHEET ASA T3J h£4RCH 2023 2023 2022 otes ixed sqrt% l ang?ihl¢ Approvcd cxpendilurc on sL.1Kl buildings Investmenl properties 12 13 14 2.53?.438 2586,19) ?66.391 266.392 2.798.830 3J4?.818 Current Assets Dcbtors C&¥h bank and in hand 37.860 ? 739.119 1?5.304 291.W7 2.772.979 417.301 Creditor%: Amount¥ fallin% due wi¢hin one yur 16 {141.614) (17?.846) Net curreni 2.631.165 244.4SS Tot1 A¥ets current lial)ilitieJ 5.430.195 3J87 973 C.'reditor¥: moUnt fxllinx due xftcr morn thun one ver 17 {1.80?.863) (1.84?.056) 3.6?7.33? 1.745 ?17 Income fundi RcNiriiied fund% Unrestrid¢d funds 19 18 2.109,0.36 $18?96 180.97? 1564 945 3.6?7.7.1? .74.5 ?17 The a¢wunts were approvLYl by th¢ Trusiees on ....... %lr p O c'.¢aliAi%h ( illeoir
IONTAOBHAS NA GAELSCOLAIOCHTA OTES TO THE FINANCIALSTATEMENTS FOR TIIE YEAR ENDED 31 MARCH 2023 A¢countiAg policie4 1.1 Accountin% convenlion These financial stalLrncnts have bccn prcpJd in Ordanc¢ with FRS 102 Th¢ Firwicial Rcw)rting SLIDdard applicable in ihe UK and Republic of IrclaTrd" (FRS 10?>: thc Siatemcnl of Recommcnded Prnclice applicoble lo Cltsvilies (Chariiics SORP F Ils 10?} and ihe r¢quirem¢nLs of ihe Charities Aa (Nonhern If¢land) 2008. Th¢ acwunLS arc prcparcd in sterlin& whi¢h 1% th¢ functional ¢urren¢y of the Trust. Monew amounL% in the financial SLilcmcnts are rounded ¢0 ihe neattsi £. Thc Jc¢ounts have bccn prepared under thc hi%lorical co%t convcnlion, modificd io include the rcyaluation of freehold propcrtics and lo inLlud¢ invvilmcni prop¢ni¢% and L¢nain financial instrumenLS al fair vjlue. Thc prin¢ipiil dLLounlins )licies adDpl¢d arc %cl out bclow. lonLiobhas Na Gaelscolalochth Meets the definilion of a public benefil entity under FRS 102. 1.2 Goin% eontern Ai thc lime of approving th¢ UnIs. the Trns1tt5 hav¢ a rc&4onabl¢ ¢xp¢¢talion th.81 the Trn51 h&% degll. ro4our¢es to conlinuc in 0ratIonal exi%lcn¢c for the forcsceablc fulure. Thus thc Trusleets conlinuc ts) a(k)pi th¢ 8oinb• Lonccrn b&si& 01.¢0AlIng in prcparsns ¢h¢ 4¢wunLS. Due lo ¢h¢ Tru>l's main sou¢ of in¢om¢ b¢ing from rcnlal income and govcrnmeni fundin& it's deem¢d thal thLY¢ is no going concern issue. Impd ofcovid-19 Ai ihe dat¢ of si&ining, Ihe Trust h&$ wilinu¢d to elTicicntly run throughout th¢ Covid.19 pand¢mi¢ with little disruplion lo availabl¢ funding. 1.3 Incomin% r¢¥our Incoming resources rcpre5enLS funding from vario$ sthtutory agenci. voluntary donalions and rental incL)me. Inm¢ from gov¢rnm¢ni And oih¢r ¥r8n¢s. wheth¢r Lapital or revcnu¢ is r¢¢obTnixxl whcn thc Trnsi cniitlcmcnt lo the fund5 and any wrforniJnLC Londilions hav¢ b¢¢n met. li 15 probablc thal inLomc will bc received. the amount can be me&sured reliably 1$ deferr¢d. Cash donations are rccognised on re¢eipl. In¢4)m¢ from ¢harithbl¢ 47¢tIVilies in¢ludes renLryI in¢ome whi¢h is OUnted for on the 4nlS basis. Rcnthl incomc includc% paymenLs from thc Eduialion Authoril>' Northcrn IrclJnd for rcnlinb Ihc aLcommodaiion i)f Irith l.anbvuag)¢ sch(K)1& ld P4iymenls from lenants of ih¢ property at 14$ Falls Road. Belf&s1 and ?CK>-?O! I'alls Ro&J. Belfast. Inv¢stm¢ni in¢ome reltiie% lo blink inler¢sl r¢ceived. 1.4 ROurCeS expended RL.wurccs ttccountcd for on an accrnul% basis Jnd aff included in thc Stsiemenl of Financial Aclivtti¢s for thc pcriod in which the%. relaie io, Chirilahl< JClivilic% includ¢s ¢indIture in lh¢ fLinhiranc¢ of ils charit)ble obj¢iliwc%• iiiid inLludes exp¢ndilure on s¢hool% by wa), of biranl% for financial %upport anif JLicimino(tsiiiin. and %PIll a)St% in r¢lati(>n li) Ih¥%e aclivilies 44 nd Ihc-lrust. Governance cosLs inclvdc ihosc incuffcd in thc b?ovcrnJncc of thc Trust Jnd arc primarily &swcialed wilh constilulional. stalutor). and strnteiiic mJttcr%. 10-
IONTAOBHAS NA GAELSCOLAIOCHTA IN'OTES TO THF. FII%AINCIAL STATEMENT,S (COI%TINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounling policie (Continued) .5 Tngiblt filed $seL Tanb?iblc liicd &%seis are inilially me&surcd at ¢051 and subscquently me&sured ¢o.%t or valuation. net of d¢pw¢iation and any impaimeni losses. Ikpre¢iation 15 recognised 50 to wriie off the or valuali4Jn of assets less ihcir residual values ovcr their useful livrs on the followin& bascs: Frcchold d and buildings Fixtu5 and fittinss. Compulers Y/0 %trnighi linc ?OO/o ¢$n8 balan¢¢ 33.3°/• fLduLing bdlancc No d¢precialion is ¢hthrgcd in Ik year ih buildings ar¢ acquiredlwnstruthed. All oiher a55el types arc dcprecialcd in thc ycar ihcy are quIr¢d. 1.6 Inve¥¢men¢ prop¢rticJ The Frcchold propcrty ai 14?.144 Falls Road. B¢lfLst, held on 1st April •O?I has bccn rc¢la55ified undcr FRS 10? scclion 16. Invcsimcnl Prop¢rti¢& und¢r Lingible fixed &sscLs the Tr51 idcnlificd t1 il 1$ held for the purws¢ of generulins rcntsl in¢omr, 1.7 Finaneil instNments Baiicfinuneial &&bei.4 B4L%i¢ finan¢ial ass¢ls. including rental and oth¢r dcbtors and $h and bank balanccs wc rc¢ogmised at transaction price. Bi&lcfinunclal li4hililief Ba%ic financial liabililies. including payables. arc recosnised * transathion price. Oiher liabilities arc rcwbin1J &% soon thcre is a l¢biuI or ¢onstrn¢liv¢ obli¥ation ¢ommirtin8 the Trust 10 pay oul re4ources. 1.8 Reliremeni benefiL¥ The Trust opcralL .7 dlfincd c4)niribulion p¢li)n whLmL' for employees. The of thL sch¢me are held S¢P4irai¢ly from ihosc of lh¢ .1 ru.%i. 'fhc ann,11 contribulii)n% pa)'Jblc arc LhJrb?¢d li) thc Si'ilcm¢nl of fin11 Aaivilics. 1.9 Ini'e%lmenl in 5¢hool Iluildbn2* Thc <0%15 of pUr(KL¥L of %ilcs for and ihe Lollsiruilion of sLliwl buildings arL' capiLili5ed lo ihc exieni Ihal ihey are expc¢i¢d li> rn'ivv¢r¢(I i?n rffeipi i)r grnni aid fri)m ihe DL'partmeni of r.duc471ion. In ihe opinion of thc .1 ru%iee%, the invLslniL'nts in buildinbis do not fdll wiihin Ihc dclinilion of inv¢stmcnl prop¢rlics as ouilined in F RS I O? Until the building% have IKcn v¢51cd by thc Dcpartmcni and ¢xpcnditur¢ r¢imbupicd. ¢0sts r¢¢ogniscd on ihe IMI.In¢¢ sh¢c¢ land And buildings under fixed asseL4. Lxpindiiur¢ noi recovLred frL)m thc Dcpartmcnt of Eduiation whcn thc buildinbs wr Vviicd is ¢harb'cd io ih¢ Sialcmcnl of financial J¢tivities in the yedr (h¢ vesting occu. As ihe Trusltts ex1 full r¢imbur5emcnl from the Lkpartmcnl of Educdlion for all cxpendiiurc incurrcd. no deprtciaiion is provided on the inv¢stnicnt in %ch(x)I buildin&%.
IONTAOBHAS NA GAELSCOLAIOCHTA NOTF( TO THE FINANCIAL STATEMENTS (CONTIliUED) FOR THE YEAR ENDED 31 MARCH 2023 A¢¢ountinz policie4 (Continu) .10 Government £rntq Gi)v¢rnmeni gnn(s are re¢ogni5ed when il is rc&wn4ble lo cxp¢¢i Ihat the grnnts will be received and that all relaled ndilions will b¢ mel u%ually on the submik%ion ora valid claim for paymeni. Governmeni grants in of capital expendiiure are credited io a deferred incomc coUnt and are rele&sed io profil over thc e.x¥ted uscful Iiv¢s ofthc r¢l¢voni ass¢ls by ¢qual insLillm¢nis. In the ¢urr¢ni y¢ar, d¢r¢tr in¢om¢ b¢cn Icas¢d and depr¢¢iation is clkv¥ed in the year ofcomplelion. Grants of a revcnuc nJlurc arc crcdiicd to inwmc so to match ih¢m with the ¢xpendiiur¢ io which rclate. loni4wbh&% na Gtrlscoliiiixhta been a'ard¢d a tOLII gvranl of £1.579.698 undcr th¢ Social InvL%imcnt Fund Programmc. £?8£.45? Irom An Ci51c Inth¢islio¥hi.i Gacilbc and £94,485 from th¢ IX'partm¢ni for Communilic5 towards. the Lon.4aruciion ol'ihc ArJ& na bhFai building al ?00 - ?0? I'alls Road. Bclf&%i. I>oniioni nd GrnL4 untrirted Rcstricted funds funds Totsl 2023 To(•1 2022 tknJiions and gifis. TACA Cislc InllKIstih Accommod)iion fund 370 502¥9 280.8?9 76.451 50.289 3.000 ? 107.180 2.107.180 2.$9.000 53.659 ? 107.180 2.160.819 616.?80 For ihe yexrended 31 M%h 2022 276.701 339.579 616,980 Chril¥ble *¢livilie¥ 225 2022 Charithblc rcnial income Oihcr in¥om¢ 4?.fK)8 54.604 41.393 1?9.113 97.572 12
IONTAOBHAS NA CAELSCOLAIOCHTA NOTES TO THE FINAYCIAL STATEMEIYTS (CONTINUED) FOR TIIE YE4R ENDED 31 MARCH 2023 Invvaimtn¢s 2023 2022 Bank interest re1vable 453 169 Other income 2023 2022 Surplus on v¢sling of KIK)ols Ch*ritsble Aclivitie4 2023 2022 13S.438 1 ?5.6?4 GrJni funding ofathivilics (sec noie 7) i o,(M)o Sharc of support cosLs (%ee notc 8) Share of governance cosis (see ncrte 8) ?88.894 (6.8$4) 2(A.8!.S 4?0.478 4?4.7?9 AnlYsi¥ by fund UnreslriLlcd funds Rcslrictcd fund 941.-36? 179.116 4?0.478 For the )'ellr ended 31 hlarch 2022 Unrcsiricicd funds Rc51ri¥lcd lunds 245.357 4?4.7?9 13
IONTAOBHAS NA GAELSCOLAIOCHTA NOTF.S TO THE FINANCIAL STATF.MF.INTS (COhTINUF.D) FOR THE YE4R ENDED 31 MARCH 2023 GrnL 2023 2022 Exwidilur¢ on sch(x)Is 3.000 10.( Support c(k41% upport Gov¢rnntt 2023 2022 Bas of lloextion tkpr¢¢iation Adminiitrnlion ex%¢$ Travel and subsis*nce 53.752 8..$09 2.?53 78.948 315 .$8.038 14.688 8.509 78.948 315 ?8.6SS 244 Bank inlcrL'%t Aicommodalion fund eXId1(Urc 145.117 145.117 161 ?14 Audii ftts Le profcs5ional 1.180 (10.034) 3,180 (10.034) 3.fKJO Govcrnance 21 ?80 Gov¢rn¢ ?88.894 16.8%4) ?8?.IMo ?89.105 Antslyscd bctWLYn Chdriknblc liVI11 288.894 {6,8$4) 282.040 89.10.S Gov¢rnJncc ¢o%L% in¢ludLTh pJymcnL% to th¢ duditor5 of £.3.180 (?0??. £.l.(X)O) for audit fees and preparniion of financial SLltem¢nts. 14
IONTAOBHAS NA GAELSCOLAIOCHTA NOTES TO THE FINANCIAL STATF.MENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 S¢lT¢osL$ nd emolumtnts Number ofemploy 'lkne avcrabvc rnonthl) number cmployees durins lh¢ year was: 3 (?0?2: 3). 2023 Number 2022 Number Full-timc cmploye¢s F.mploymen¢ eosls 2023 2022 Wages and salarie% Social seLurity Costs O¢her nSiOn costs IIOJ68 7.587 l(K).966 6,1129 17,8?9 1.15.4.38 125.624 Pilib O Ruanaidh wtis ihc only employec whose salary ¢xceeded £60.000 this year. No IrstrtS 1Ved rcmuneration or cxpens¢s from ihe Trust during ihc year or previo8 ye4YS. 10 o¢h¢r 20LI 2022 Nei lo&s on di5pos.al of i.Ingible fixcd &%s¢ts 31.168 Tjxation Th¢ TN%t 1% 4 rc¥ii%tLrcd ¢h.Irily suLh 1% cnliilcd ici lcrtuin excniptions on inLcNnc :Ind prt)fil% from it% invc%lmcni and ¢h*lrilahlc JCiiYilic5. if these prDfiL4 arc )ppli¢d for charitJblc purw)ses. Th¢ Trus1 is rt&?i5(L'rcd '1{h th¢ C.liarili Comniission Northcrn IrL.Idnd IN'lf 100147). 15
IONTAOBHAS NA GAELSCOLAIOCHTA OTF.S TO THE FINANCIAL STATF.MENTS (CONTINUED) FOR THE Y£4R ENDED 31 MARCH 2023 12 Tn£ible fixed rehold lthd 'lolMI Cost Ai l April 2022 2.685.070 17.091 7.709 ?.709.870 Ai 31 March 20?3 ?.685.070 17.091 7.709 2.709.870 Dtprecillion and impgirment At l April ?0?) tkprcciaiion ch.vg¢d in ihc year 99.134 53.701 16.837 51 7.709 121,6SO 5.3.752 At 31 March 2023 152.83$ 16.888 7.709 177.43? CrryiA% Imounl A¢ I l March ?023 ?53?235 ?03 ?.53? 438 Ai 31 MJr¢h ?0?? 1.58S.936 254 ?.586.1 13 Approved expenditure On y¢hool buildin BlnCe At l Addi¢ion Disposiil April 2022 und Balanc¢ #e dju¥lmenty 31 larCh 202J Flunvoil Jn Trwnaigh S¢oil an Drochid .10? 016 1118.??0 (311.874) ( IIA).550) 9.8$8 2.3.30 150?.4?4) 14 Inve%lmenl prnperty 2023 Tr'•ir vlue Al l April 2022 and 31 March ?0?3 2023 2022 ArnounL% fxllin2 due wiihin one l'ear. Trade debtor% Other debior% Prepil )'menis and a¢¢rued inci)m¢ 18.097 18.917 106.000 387 3.443 16
IONTAOBHAS NA GAELSCOLAIOCHTA NOTES TO THF FINANCIAL STATF.MEI%TS (CONTINIIF.D) FOR THE YEAR ENDED 31 MARCH 2023 16 Cr¢di¢oT%: yJmoun¢s falling due wiihin one year 2023 2022 Dcfcrrrd inwme Trade ¢redilors Other creditors Accruals and dcfcrred income 17 39.193 9?.S34 1.000 .587 39.193 17.863 5.790 141.614 172,846 17 Dtferred iD¢ome 2023 2022 Arisins fn)m biovemmcnl grdn15 (Mcr dcf¢ffcd in¥Oln¢ 1.80? 863 39.193 .84,056 39.193 1.842.056 1.881 ?49 tkferred inwme 1% included in the finoncial slatcmcnL8 followi 2023 2022 Current liii bililic% Non-Gurr¢ni liabilitics -39.193 1.80?.%63 .19.193 1.84?.0$6 Tothl deferr¢d incomc 1.84?.0.$6 1.881 ?49 Dcferrcd incornc rcpthcnis 80%'ernmeni pnnl% rcccivcd towards ¢ApithI projccts. lThe deferred incom¢ will bc rclca%cd lo lh¢ %Llt¢nieni of Fin¥1.17 A¥livilic5 in linc with tliL diprc¢iution rnlc% applicd lo lh¢ r¢lcYani prop¢rtie%. In Ihc currrnt y¢ar. dcferrcd incom¢ for th¢ building h&s been r¢le&s¢d in line with dcprccialiL)n ehargcd. 17-
IONTAOBHAS NA GAELSCOLAIOCHTA NOTES TO THE FINAI%CIAL STATF,MFNTS (COINTINUF.D) FOR THE YEAR ENDED 31 MARCH 2023 18 Unrc4trirted fund5 Movernent in fund B•ln¢t ai I Ineomin2 Rewurces April 2022 exwd¢d Blnce A131 March 2023 TnLSt fund 1.564 745 195.413 (241.363) 1.518 ?95 1.564 ?45 19S.413 (241.363) 1.518.295 The DENI fund wpr¢%cnL4 proce¢ds r¢¢¢ived from thc DcpJruncnl of Lducaiion for ihL %'¢slingT of %clKiols. This nK)nLy I bc used by the I rusl lo pursue ILS obj¢ctivcs and is M)1 a re4tri¢id fund. li has ¢h¢r¢tor¢ been kld within thc TN51 fund. 19 Re¥tricled funds Th¢ in¥omc fund% of the Trust include reStried funds comprising the following uncded balanwts of donali(vns llnd rants hcld on Irusl for %lf1¢ purpos¢5'. Movement in fund BalADce I Ineumin2 Rewurco April 2022 Balnncc #t 31 IArch 202J McKi¢man fund DENI . Accommodation fund Lan8uageJ capitsl (und 34.699 116,?73 30.OLKI {4.CrfXI) (145.116) (30.0(M)) 30.699 ?.0711.137 2.107.180 180.972 2.107.180 1179.116) ? 109.036 Ae¢ommodtion fund The A0Mmodation fund is a fund which aWded by Ihe Lkpafimcnt of F.ducaiion in ?010 to cnablc lonuM)bh&s na Gucl%LolJicKhth io pro% ide &ssislan¢¢ for thc dLLC)mmc)&'ilion and buildinbp i()%L% aLri7K% thc d¢v¢lopinB Irish Medium "lor, The balance & 3141 M4W¥h r¢pr¢%ent% the unsp¢ni 'Ll¢ ofih¢ acCommalln fund. The eip¢ndilure 1% rcvicwed by ik Dep'ifim¢iii and 41n approval will bc rcpaid iu Icin1410bhi% llii G4¢1sLc)l.'iiiKI)fa li) illiiw il io r¢invc%i in othlr simil:w proj¢LIs. Uliimitely ihe fiind or any part nol is bl¢ io the tkpanmcnl. 'It1)In the year. the TNst rLLeived £1.81?.000 11)p up lo Ihc urcomrnLKlJlion liind. 41nd a lotal of £!9$ IX0 r¢imbtsrs¢ment% for ihc two tschools which were vest¢d. McKiern4n fun¢J The M¢KICrn fund W4?$ 4et up to providi burktriL lo fomier C.oiaisl¢ Feirst¢ pupil%. io ussisi Coiais1¢ F¢irs1¢ pupils 10 so lo ihc Ga¢1h1 ind to supwt Irish ni¢dium plJ)'¥iroups. 18
IONTAOBHAS NA GAELSCOLAIOCHTA OTES TO THE FINAI%CIAL STATEMENTS (COIITINUED) FOR THE YE4R ENDED 31 MARCH 2023 19 Re&trirted fund$ (Continued) IAn2UAges Capitsl Fund This branl w&8 awarded in 20? In022 10 aid in ¢h¢ repairs and improvrmenis to 199 Falls Road, It was fully cxpcndcd this year.
Limhir Thrthan8ehtA NIC100147 iorTAOBHAS NAGAFL%COLAIocHTA TUARASCAIL BHLIAIST(JlL AGUS IiAITIS AIRGEADAIS DON BHLIAIIY DAR CHRIOCH 31 MARTA 2023 QIIAliTIIIK
IONTAOBHAS NACAELSCOLAIOCHTA 4 <)LAS DLEATHACH AGUS RIARACHAIN Ilimhir Chrthnxeht* NICIIX1147 Prlomhsheoladh Ar&5 na bhFaJl ?00-?O? Botlkir na bhFai Bèal F¢irsie Tuaiscean Éircann BTI? 6AH Ini&¢h6ir SLMD Limit¢d Unit G Forestview 01¢¢ Purdy's IAn¢ Bclfasl BT8 7AR incéirf Banc nj hÉireann Brninsc Bhéal Feirste 8 Ards'hraid Béal F¢ir%t¢ BTI 2BA
IONTAOBHAS NA GAELSCOLAIOCHTA CLAR LK4ih•nx¢h TuaraKail na nlontwbKiiihc Thaall an Iniii¢hOra NcJmhspleach R/dilMs ar Ghniomhaio¢htsl Airgcadais Clhr Comhardaithe Notsi a bhaineann Icis na cwitais airgeadais 10- 19
IONTAOBHAS NA GAELSCOLAIOCHTA
TUARASCAIL NA nlOINTAOBHAITHF.
DON BHLIAIN DAR CHRIOCH 31 MAR TA 2023
C.uircann na hlonuobhaith¢ li dfuans¢ail agus J g¢untais airgcddais don bhliain dor chr6och 31 Marta 20?3 j laihair,
Cihlac na hlontsobhaithe le foraiacha an Raitis 4r ChI&hIS Molta (SORP) 'Cunt&saioLht agus Tuairisciu Canhana¢hthi'
IONTAOBHAS NA GAELSCOLAIOCHTA TUARASCAIL NA nlON'TAOBHAITHE (AR LEAN) DON BHLIAIN DAR CHRIOCH 31 MAR TA 2023 GnOth#s int#¢h Li'irionn an ciar C.omharddlithc ab dLircadh na bliJna go raibh cul¢hi%li n¢amh%hrian de £ I,$18 ?96 4Trus ¢ul¢hiNli srianta d £? 109.030 ann. IniuLhfaidh hlon¢aobhaiihc na dciscanna Ic hion¢iull J 5haothrii so fiiill a chuirfidh ar a chum&s d¢ontais o ihJbhJirt do CJhJelNcoilcanna. Chinn nj hlontJobhaith¢ btro bhfuil bunus an ghnothais leanthigh cui. mar ghrdil ar leibhéal cul na gculchisti agus ar an i)irg?n¢amh a ligean ar clo% bio hiomlun. Mar 8he4111 w an eol&s thu&sluJii¢. is i bawil na n-i0nLwblihe sio bhfuil Cui raiti% airbeudai.% o ullmhu ar bhonn gnolhais l¢anthigh, Inthei%tlo¢htxl Ilhi 168ail fhoirgncamh Ar na bhFil ar Bh()thar na bhFdil criocht)aith¢ an loniaobha.s i mi Eanair ?O?O. Ta an roirbpn¢.Imh a lis¢an 41r clos anois 1¢ ¢1511 a sholdl ihar don lonlaobhas a chuirfidh ar 47 lhumas a chuid gniomhJio¢hthi Ldrthdinachia a dhéanamh go foill. Pleanlnna don Todhchal Sd bhliain uta le Ica¢hi Icanfaidh an i10nbh&S ar aghaidh mwiniu a chur ar fail do Gh&elscoileanna le haghaidh eosL L(iiri()chii akus r¢Jiha fib.. ¢ru¢hiiir. RiAl•ch•$ BJinitlo¢ht %¢() a IL.Trn&% n41 hlonlaobhaiihL .7 bhi ann i rith na bliktha: Jaikic Fil/pitrick I.0an Gabhann K.ithryn tk Brun Gearoid O Muilleoir Pilib Mi%téil Pudraib O Crallaigh Iniychoirf I ndiaidh gur IOMhdh na Lunidis in1hla don bhliain (Lir ¢hri¢Kh 31 ManJ 2017 a& IK)rd lonts0bl5. na G1cOla10chI chuaigh an ilontaobhii 5 i mbun proisis thirisccAna le cun141iS iniuLhta do na ln blidndq IL ieJLhi u sholathJr. M:Ir Ihc)rJdh I phrOi%¢a% lttiri%cej %eo ih¢ap li)ntJ()bh nu Ciael%¢()lJiochia Sl.MD l.imilcd TIA Bridsc Chartcrcd Accounlanls go ccann dc ihri bliJna. De dhefjlsca sfi<illLI mar gheall ar Covid-19. nior lorgaiodh thiriscinl fiua ar biih gus d'wnlaigh an coisle go Icllnfudh sé Iir Jbhaidh Ic SLMD Lid TIA Llridbc. Cknncr¢d ALLouniJnt5 mar n'i hiniuLhuiri don bhliJin dar chrioch 31 Martl ?0?.3.
IONTAOBHAS NA GAELSCOLAIOCHTA IL4ITEAS AR FHRF.A(:RACHTAi NA nlONTAOBHAITHE DON BHLIAIN DAR CHRJOCH 31 MAR TA 2023 Ta na hlontaobhaiih¢ fr¢agrnch as Tuarascail na nlontaobhuiihe agus na Cuniais a ullmhu dc rcir an dli bhainlibh ChJibhdcain Chunlasaiochia na RihLI Aontaiihc (Clcacht&s Gla¢tha CunLisaloch¢a na Riochth Aonlaiih¢). D¢ rèir an Achth um Charthanachtsl ITÉ) ?(M)8. ni mor do na hlon&K)bhaithe rai¢is airb¢adiliS & ullmhu do ga¢h bliain airgcadais a léirlonn staid thior a8Us chhrOM an lontswbhais. Asus na ¢unlais seo a n-ullmhu a¢u. ni m6r do na hlonLK)bhaithe: - rx)l&%uithc cui ¢Unwihla a roghnu agus iad a ¢hur i bhfcidhm go s51a. - cloi le modhanna agus priorn%ibail charthanachLI SORP: brciihiniunais a8us iomhais ts dhéanamh ath réUnla a£5 qtuam - d¢arbhu cé acu u Cloiodh l¢1% na caighdeain chui chuniasaiochta Tho nar cloiodh. ag cur san thireh aon cis¢¢a¢htsi al bhanh sonracha luaite sna ¢untais: agus - na cuntais a ullmhu dr bknnn sstha1s leanlaigh ach amhain sa ¢h&s go siltrar nach fcidir Icis an lon¢aobh&¥ leanstan ar abhaidh su sh1. Ta na h1ontbhailhe fr¢aryh laifid chul cunlasaiochta a choinneail a ¢huir¢ann si go measurtha bcacht ar staid airg•eadai.s an loniaobhai% a Lliuir¢ann ar a g?cum&s go gcloionn na CUnUi% Ici% an dli ¢JrtliJna¢hid rcutha tsbU& IL f0ra1h ghn1om1k an ionLiobhai%. Ta na hlontsobhdiihe (re&h faoi scaLh sOcmhJinni an lth1wbhs a ¢hosuint Jsus ¢éimcJnna rcdisunla li ghlacadh 1¢ ¢alaois JbTUS bvni0mhaih¢ mhiriJl¢A cilc n&¢h é a siopadh n6 a ainisiu. Bhi Iuorn5cail na nlontsiobhllithe faofa ag Ilord na nlonlaobhaithc. Oifi2 ¢hlarniihe: Ara.% na bhFl B(.41 Fcirilc Tu#iici'Jrt 6'irenn r126AH An p () Crllthigh ciltLlr
IONTAOBHAS NA GAELSCOLAIOCHTA TUARASCAILAI% INIUCHORA NEAMHSPLEACH DO CHO.MHALTAi IOI%TAOBHAS NA GAELSCOLAIOCHTA Tyairim Rinne muid iniurhadh ar railis airsudJi8 lontsobhas na G&elscolaSo¢hts ('an ilontaobh&s') don bhliain dar Chr{h 31 Marta ?0?3 a Lhuimsionn Raiieas ar n47 Gniomhai(Khthi Air&Ladai%. an Chlar C.omhardaithe. nothi ur na Cuntais moidc achoinirc ar phola5uiihc cunthsulochLI thbha¢hwha. Clolonn an chr¢ailxh iu&iris¢iih¢ airg¢adais a cuireadh i bhf¢idhm agus na ¢untais a n- ullmhu Ic dlithc agus Caishd¢iin ChunLL%Jio¢htJ M RiwhtJ Aonuiihc. Caighd¢an Tu.lirisLiih¢ AirbTcadais 10? 7liL. FindnL ial RL'PC?rlin&>.%iundurd upplicuhlL in ihL. I,'A and R¢ptshlic oJlr¢lund (Cleachias Glaciha Cunra4aiochLi na RIhla Aoniaiihe) san aireamh. Dar linn: tubann na ¢unthis lé.Irbas firinnea¢h coir ar churymli airgcadais an lonLiobhai% su3s go.I l MarLI 202.1 agu5 ar na kn¢mhainni ata d¥7 l<achi isieach agu5 cur i bhfeidhm niq n-q4 cmhiinni sin don bhliain 41ia thart: ullmhaiodh na cunthi% mar bJ ¢hoir dc réir Chlcaihi'iis Ghlactha ChunlLstiioLhtJ na Rio¢hia Aontaith¢: ag ullmhaiodh na cunt.iis de réir rijchthnais an A¢htJ um ChJrthanachui (T&"12008. Buni1.% na luairime Kinne muid iniuchadh dc reir na gC.iishdean IdirnJiNuntJ tsr Iniu<hOir¢achi (RA) (IgAs {RA) a8u% an dli bhainligh. fJi'Jnthr tuillcadh cur slos ar r bhfrcagThchiui dc rcir na ST¢uishdcJn sin i bhfrcJwd¥hiJi IniuLhOr:i 05 iniuLhadh u dhih dr chuid dldr diuarnscail a bhaineann leis na cuniais. Ta muid ne4wnhsplekh den lonLwbhas de réir na riachtan eiticiuil a&4 ,4bhartha dar n-iniuchadh ar na rnilis airgeadais sa Riocht Aonlaiihc. ina rn¢. Caighd¢din Fiticiula an FRC. ¢homhlion muid ar bhfffagrJchtai ciliciula cilc dc réir na ria¢hwi4 sw. Crcidunn muid sur Iwr Jgu5 Bur ¢hui an Ihiwiais¢ • luair muid mar bhunu5 (Lw diuJirim. C.'oncluidi * bhaineann le 2nOth¥% le•ntnch Asus iniuchidh dLanlJ aInn ar na raili$ 4TrirBeJdais. chinn muid go bhfuil usaid na nlon&iobhaith¢ de bhunus ghnOih&s '.Intach na cunta10Chta in ullmhu na railcas airbFcadJi.% cui. Bunaithe Jr an obair ali dLunta Jsainn nil éiginnlcdLht dlbhartha ar biih a bhainfcadh Ic himcachtai no ¢oinniollJcha. go hindibhidiuil no IL ¢heilc a d'théJdfadh llmhr&% mor a ¢haiih¢amh Jr chumi% an loni.iobhai.% gla¢udh Ic bunu4 bhnoihas l¢illltach na cunw%Jiochia bo foill ar fcadh tréimhsc dhJ rnhi diJg On ditJ a diubTrtJr udari% nJ Lunlais a cisiuinl. Jiihcanla abainn, DéanLir cur slos ar ar bhfr¢agrJ¢htai as$ ur thr¢a8rnchLii na nlonlaobhaithe rnaidir le gnothas leanLYh Sr codan1 .4bhartha dln iuara%¢ail s¢0. Tr.ol* eile 41n cile isnèi$ 4a iuarnsc.4il bhlianliiil. -4¢a¢has snii raiti% airg¢adais a8u% in.4r diuaras¢ail iniu¢hOra, T4 na lilonlaobhJith¢ frca4Trach a% un col&% cile. Ni chludaionn 4lir diuairim ar nts riiti5 11 ifbTcadJits an t-colL% cile asus. %¢Jcha% $47 mhéid a chuirtcar a mhalairt in iul go wiléir in&r diUwaA11. ni chuircann muid gcdllian&% ar biih i dtaobh na concluidc in iul. I dca lenar n-iniuchadh ar na rthilis uirgL'adai%. 1% i thr bhfrcabracht i an l-col&% cilc a Icamh. agu.s sin a dhéanan)h abiiiinn. sinaoineamh lif LL .l¥U 1714 47111-colii s seo neamhréireach go habhl4 nli%? leis na r.4itis airg)L41dai% ni% Icis lin colas 11 d'dim i%ish muid %an iniuihadh no nich bhfiiil no ma ta iin chuma dir gur mishonraiodh g?0 habhilrth.i i(. Ma aiihnii)nn muid li ILiih¢id de nL.Imhréire47nnii abhartha nb m Ishonruiihe Abharthi shoiléirc Sin. ia dualgas orilinn ¥inncfodh a dhLanamh 41r li ila m ishonru abhttnh.i 5n'i r:iiiis airk•eidiis no rnlshonrri ibh.InhJ ar Jn eolas cil¢ no na¢h bhfuil. dhédinann muid cinnL'adh. bunaiih¢ ar an obair ala deanLI againn. go raibh mishonru abhartha ar an Lol&% cilc sco. ni mor duinn %in Ihur in iul. Nil rud ar biih Ic mairisciu agdiinn rnaidir Icis sco.
IONTAOBHAS NA GAELSCOLAIOCHTA TUARASCAILAN, Ih'lUCHORA NEAMHSPLEACH (AR LF.AN) DO CHOMHALTAI IONTAOBHAS NA GAELSCOLAIOCHTA F.iscech¢i Ir a 2cithfidh muid iu4iri$¢iu bhfianiiise colas #blUS tuis¢int nlonlaobhaithe agus a ¢uin%l aimsiihe i ri¢h an iniu¢hta. nl raibh mi5honrii abhartha ar biih aiihcantJ againn i dl'uarnscail na nlonLqobhaithe. 411 rud ar bith le tuairis¢iu againn mdidir leis na ¢tir%ai seo u Ic4Trnas a bhaineann 1¢ RidlaLh.4in (Cunlai% Tuatascaia¢ha) na bcurthnachtai {TÈ) ?015 a chuireinn duals dli orainn luairisciu duit. ma sh51eann muid: nach bhfuil an l-colas a i dTucail nu nlontaobhaithc ag Icachi leis na cunlais ar dhOi8h abhartha dr bith: no nar ¢oinniodh tJifid chun¢asJio¢hta 5hasula. no ch bhfuair muid iuairisccain O bhrainsi nar Ihug muid cuairt orthu a bhi s&%'uil d4r n-iniuchadh: no nach bhfuil nJ ¢untJi5 Icacht Ici% na iaifid a¥us I71r1C¢?1n chunf'iSdiochth: no n& na¢h bhfuair muid lln I<01 abius na miniuchiin go léir il uuinn dar n-iniu¢hadh. Fre%raehtsf n nlontaobhxiihe Go dircach mtsr 4 cuireadh slos orthu sa Raiteas ar FhreasrdLhtJi na nlonLiobhaith¢. tJ ntt hlonLwbhai¢h¢ fr¢agrnch na rfailis air¥bead4iiS a ullmhu abTrUS bhcith gpo diugann siad learg&% fior abwus coir ann agus a Icithcid sin d¢ smachi lnmhCd¢h a chinncann na h1ontsobknii. Th&hkinh 1¢ runldi5 u ullmhu aLi wr O mhithonrn abharth& biodh Sin de dh¢&s¢il Cilaoi%L' no ¢arriidi no h mbiodh. Ta fr¢asTfJLhi ar na hlonlaobhaiihc* 4?gus na raitis airseadais a n-ullrnhu. mca4unu a dhéilllwi nh ar chumas an lonlaobhoi5 lean1 W Ilbhdiidh mar shnoih&% le&h. ¢uNii a bhaincll Ic binOih&s l¢Jnthch ts wLhtudh. mar 1% cui, n6 bunus ¥hsth&s l¢dnk2ch na rUnti10Chia J uk4id muna bhfuil run ag na hlontaobKiiihc $P a chtsr le hoibrfo¢hLlI. no muna bhfuil roshJ réaduil ar bith ¢ilc acu. a¢h sin a dhéJnJmh,
IONTAOBHAS NA GAELSCOLAIOCHTA TUARASCAILAN IINIUCHORA NFAMHSPLF.ACH (AR LEAN) DO CHOMHALTAI IONTAOBHAS NA GAF.LSCOLAiOCHTA 'r¢aErehtXl An IniuchOrA maidir It hiniuchdh nA raile4s 4ir%c4dii.¥ IN iad na CSpOin ath ag)inn na dearbhu ré&4unla bhfuil na cuntais saor O mhishonrii 41bhartha de bharr Cal1$¢. no carraidc agu% Ic iuarn%cail dn iniuLhOrd a Ihoilsiu ina bhfuil ar dtuJirim. 1% ionllnn d¢bhU reu1 JbUS ardl¢ibhéal d¢arbh411the. acli ni bar.thLTrS é go nochifaidh iniuchadh déanla d¢ réir ISAS {RA} m15honru ablLuthu i ma bhionn sé ann. Is féidir le ml4honruithc bhcith ann dc dh¢'a%ca calaoise no earriidc asus mmsiar mar JJbhJrthd iad, bhi)nn indibhidiuil no san iomlan. da dtIocfh Ico tionchar ré&%'unth bheith acu ar ¢hinnli &icnaniaiochts 42ld1rl (tsl ndéanfai bunaith¢ ur na 1115 airg¢adai5 seo Ta an rnéid is féidir lenar nosanna imea¢hta mlrialtachtsl a &imsiu. culaois &in aireamK ml0nrnLthe thios. An méld IJ fèidir l¢nAr nosanna ime•f his rnirillltachtS * #imsiu, cAl#ois san airemh BJ ijd sco a leanas ar g?cur Chvige m)idir leis na ri05u5 dc mhithonni thbhw1ha O (hwbh mlriaju'h1Z1 dc. a aiihinL ralaois a8US IILimh¥hloi le dliihe abpu% rialaLhain w aiffamh: rinne an Trlirtnéir ionlaofJchia ¢innle go rnibh An cum&s. na habalLi¢hLii asus na scileanna cui )8 an thoir¢tsnn lonOf1ChIth1 iomlan ncimhchloS Ic dliihc Jsus rialJLhain bhainl&gcha a aiihini: d'aithin muid na dlithe agu% na rialxhain bJinteach leis an lonthobh&s ln chaibidli Ic hlonthobhaithe agus le comhalthi baini5tiochLTr eilL. ugu5 On col&8 On Liithi atii againn ar an carnail charthanachta: dhlrigh muid ar dhlithc a¥$ ar rialachain ar leith 74 .4hil muid go bhfèttdfadh siad iion¢har dbhDrthu diT¢h a bhLith a¢u ar na rthiiis airbp¢addiS no ar olbrichta1 an lonthobhais. ina Achi um C.harthanachtsl 2(X)8. rah11Chi Lhthnach cosaini sonrni dliih¢ friihbhrcabair¢achth agwi fo$10¢h. rinnc muid mcasunu ar mhéid an chloi leis no dlithc.Ibpus rialachain aiihcania thuas nuair 8 rinn¢ muid fiosruith¢ ar an bhainisti4xhi agus ¢ispircacht ar chomhiThrc¥¢gras d1¢a1hh. asus: cuireadh na dliihc agus na riala¢hain aiihcanld in iul don tknireann iniu¢hGi go rialta agus d'llw) an thoircann 1rd¢Jllh ar chasanna de ncamhchloi or fud f.Id an iniucht Rinnc muid mo%unu Jr bhw)il railis airgeadais an lonuwbhai$ O mhi%honrii abharthA ina mca%¢. luis¢ini J (hail ar an duigh bhféadfadh Calaois thrlu. tri: iJrrdidh ar tth bh41inislio¢hi ar na huaireantJ a shil siad go raibh an bwl O chal15 ann. a n•¢olas ar chalaoi% thior. amhr&s¢a agus liomhnaiihe; il¥¥US Le labhairt f1 na riovai QUI11¢ tri chlaontschi bhainisilh( iiSUS sma¢hLinna 2 5haru'. huir muid nowina imL'J¢hta anailiscacha i bhfcidhm Ic caidr&imh neamhghnthch ar bith no na¢h rnibh aon choinnc Ico a aithint. rinnc muid ar I11aCha sna leabhair ¢hunLi le hidirblKart neamhghnach llr bith a aithint: d'thiosrnigh muid an bunu% lu)bh thiar dr hidirbhearLry morn no neamhghnacha. M4ir fhr¢ilg4?irt don riolra rnir1alLhthI n¢amh¢hloi le dliihe agus rialachain. Iw muid nthsunnll imeachth amach ina r&ibh. ach riiibh i¢()rania dL)- nochiai raitis airgladais i mbun¢haipeisiochi thdLaiOLhLi a wnlu: mioniuairisci chruinniihe ndwine sin a bhfuil Iredbyachi ri&il&hais acu a létsmh: mhairl¢ a thail On bhainisliochi m•iidir le dllihirtht agus éilimh fhiorn no IhéidLdrtha: agus Ta Icorninnciiiha ann ag Kiinl lenar imc¥hLI in1uLh dr chuir muid slos orthu ihuas. A mho agu5 a bhainl¢ar dllihc dSTU% na ridldiLh(Jiin O idirbhc.IrLi Jir¥icadai%. 1% bcag 1% d4khJ an IVI J bh¢.h d¥ainn Lir nc4unhLhloi leo. Cuirr4inn L.iiblideain iniuchiJ IwrJinn ar rta niJ%dnna imea¥hia iniuLhta aL4 d¢ dhiih losts Ic nL'amhchloi Ic dliihL rialiiLhiin a aiihint. IL liosrii na Iilonthobhaithc J8u% bJinisliiichiJ cilL asius Ic ci&?irea¢hi ts dhLanamh ar chomhfhrc4vn% rialala dlcathach. ma bhii)nn %iad ann. Is féidir so mbcidh mi5honruiihc 4/ibhartha a ihagann de dheisca calwi5c dcJcra Ic hAimsiu na nu linn sin J ihagT4dnn ,Inu&s O ¢arr&idi mar d'thi'JdfJdh ¢cilt no ¢12onphairteaLh4 bhciih i sceisi Ico. Ta luillcadh Luf slos Iir ar bhfre*ignchLii maidir Ic hiniuchdidh ur na raitis air¥¢adais ar shuiomh idirlin na Comhairl¢ um 'l-huairisciu Airscadais a¥: www f Ta an cur sio% seo mar chuid dar dIu5¢&i1 iniuLh(5ra.
IONTAOBHAS NAGAELSCOLAIOCHTA TUARA4iCAILAN INIUCH()RA NEAMHSPLEACH (AR LEA) DO CHOMHALTAI IONTAOBHAS NA GAELSCOLAIOCHTA C.tsirtear an luarascail s¢0 in iiil d. lonthobhaiihe na canhanachts anmhain. chomhltschi. de réir ali 6$ d'Acht na bCJrthdnachtal ITÉ,) 2008 agu% na Tiala¢han déanla faoi i1166 dcn A¢hi sin. Rinncddh ar n-obair iniuchw %J d6ibh b•0 bhfiadfadh muid n4i cuinsi sin u bhfuil dualg&s orainn cur in iul doibh i diuJrdis¢ail an iniuchOrJ a chur in iul d'ioniaobhaiihe na cJrthanach Ub?us gan do chuspoir ar biih cilc. SJ mhéid ab)us ata sé ceadaiihe a847inn d¢ rtir an dli. nl ghlacann muid le frcabvrJ¢hi do dhuine ar biih $ca¢hS don lOnLbha5 agtss da iontsobhaithe mar chomhlachi. ar -obair iniuchth. as an luarasLail s¢0. no as na luairimi ala a¥Tainn. AnBh I.9$1 l.i¥& McC_a(frny {IniiichOir ReAchtiiil .S¢nse•rn¢h) do #r yon 41l.MD l.imiied Chartered Accountsnts Statutorv Auditor Llnit G Fi>rn*¢vifw Offi¢¢ //tF 1117AR
IONTAOBHAS NA GAELSCOLAIOCHTA RAITF.A&i AR GHNIOMHAiOCHTAi AIRGEADAIS LENA nAIRiTFAR CUNTAS IONCAIM AC.US CAITEACHAIS DON BHLIAIN DAR CHRIOCH 31 N£•iR TA 2023 Cisli nih%hriants SriAn¢ lomlAn 2023 lomlAn 2022 loncxm egr1• TJbhJrtdis asus Deoniais Gnlomhaiochtai carthanach Inthcisliochtsi lonum ¢11 107.180 2.160.839 129.113 453 616?80 97.572 169 129.113 453 12.188 lonem d¢Arli¢i iomlanl 195.413 ? 107.180 ? 30?.593 714,0?1 9ileA¢ha% r: Gniomhaio¢hw ¢arthanachLI 241J62 179.116 420.478 424.7?9 Eil¢ 31.168 1éid iomlan cmhinn5 c41¢¢ 241.362 179.116 420.478 455.897 loncam %lanl(¢¥itea¢h¥) don bhliinl GliinghluAi.wcht i gcisfl (45.949) 1.9?8.064 1.882.115 2$8.1?4 lamhéid nj gTrcisti ar l Aibrean 20?? .564 ?4$ 180.97? 1.745.217 1.487.093 l&rmhéid nj %ei¢l Ir 31 Mhrth 2023 1.518.?96 ? 109.036 3.6?7.33? .74$ ?17
IONTAOBHAS NA GAELSCOLAIOCHTA CLAR COMHARDAITHF DON BHLJAIN DAR CHRJOCH 31 MAR TA 2023 20L1 2022 Notxl mh4innt Si)cmhainni inlaimhs"ith¢ Cail¢a¢has ceadaiihe Jr fhoirsnimh $coile Rcadmhaoin intheistiochia 12 13 14 ? 5.3?.4.38 $86.190 490.?36 260.39? ?66.39 2.798.830 3J4? 818 SOcmhinnS re4lh• Fiachoiri AirgC.v tirim sa bhan¢ abYUS ar iamh 2.739.119 291.997 2.77?.979 417.301 C."reidiunitht: méidennA Ag titim Iniociha 14i.%li%h de bhlixin #mhain 16 1141.614) (17?,846) GlanshO¢mhainnl rcaiha 2.631.365 244.455 Sl>¢mhAinnS iomlAn luidc dlitellnis reth 5.430.195 .1..$87.273 C.'r¢icliunthithe: mc'idi'jinnii lg illim iniocth% i Ddixidh n50% MO na bli•in mhJlin 17 (1.80?.863) {1.$4?.056> Glan.4hOrmhainni 3.6?7..33? .74S.?17 C"i¥il ion¢im 19 18 2,109.036 1.518 ?96 180.972 1.564.245 Ct.4ti neamh%hrian 3.6?7..)7? 1.745 ?17 Ghla¢ nd hlontaobhaithe leis na cunlais ar ......... An Ill*1 p O c eall#igh C.iAteoir
IONTAOBHAS NA GAELSCOLAIOCHTA
OTAI DO NA RAITIS AIRGEADAI.S
DON BHLIAIN DAR CHRIOCH 31 MAR TA 2023
Pols4iihe Cunt4sloch¢
1.1 Coinbhinsiun Cunisloch
Ullmhaiodh na rait15 airgcadais sco de réir FRS 10? -The Financial Reporting SLindard appli¢abl¢ in (he UK and
Republic of Irclund" IFRS I O?): Raii¢as dn Chl¢aLhiais GhlaLiha a bhdin¢ann Ic Carthanachthi (Carthanachiai SORP
FRS 10?) asus riachLin&715 an A¢hta um Charthanachthi (Tuaisceart L'ireann) ?008.
Is i steirling u ullmhaiodh na cunlai& airgcadra fcidhrnexh an lonLiobhais. DéanLv méideanna atrgid sna railis
airgcudais seo a ¢hur leis an £ is Baire.
Ullmhaiodh na cuntais sco de réir an choinbhisiuin siairiuil vm choslXi¥. a aihrniodh le hathlua¢hail nj
réadmhaoinc rus1. réadmhaoin inth¢islio¢hia asus ionsirniml airbietsdJis ar Icith J chur san aircamh ar luach
hothrom. L¢a¥lar na prtomhpholasuithe eun1a10¢hth ar glacadh leo amach ihios.
Comhlionann lontsobh&% na Gaelscolaiochta an sainmhiniu ar aonan thirbhe an phobail f1 rèir FRS 102.
1.2 GDOlhs l¢Al4eh
Ag an am agu4 na Cuniais %co JI bhfaomhadh dbainn. L4 ion¢ha% réa¥'unLI ab nJ hlonLwbhaithc go bhfuil Bo Icor
iK'mhdinni as. Jn loniaobhhLS Ic bhciih as I51an Icis arnh anseo. Ar dsii8h SIN leanann na hlonLwbhaith¢
ar abhaidh SIadh IL 0th% l¢anwh nu run51hth ab?us na ¢unlais a n-ullmhu.
Mar go bhfuil priomhaLmh47inni ioncaim An loniwbhllis O ioncam ck)sa agus O mhwiniti an rialLqi& cinnl¢ar nh bhfuil
¢¢151 gnoihais l¢antaigh ann.
Tnchr Coi'id-19
an l%inithc. Ican an IlonLiobhas ar aghaidh f¢idhmiu go h&if¢xhiuil 1¢ linn phaindéim Covid-19 gan ach cur islcach
bL'a& don mhaoiniu a bhi ar fail.
IJ A¢mhainnS ist¢¢h
Is ionann acmhainnl isieach aBu% maoiniu O aislneachtal reJchriil& deonachain dhLY¥nachn agus ioncam clo&i éa85uiI.
1% ionann ion¢am On rialLis llL4US du>nt8is cilc Cé a¢u 4 aithnitcar d¢onLii% caipitil no ioncaim no nach n-aiihnilear nTrir
at& an ilontwbhls i diLidcal na g¢isli asus sur baincadh ama¢h aon ¢hoinnioll 8n6iliJcliain a bhain leo, is d6Lha b0
bhfaighfcar an l-ioncam iibus gur féidir an méid a Ihornhas go Cruinn agus ni Chuirfear siar é. Aithnit¢ar deon¥hain
airb•id nuair a lhai¥htr iad.
San ioncam O bhnlomhaiochLii carthanachia ia ioncan) ciosa a mbionn cuntas a thabhJirt air Jr bhonn
fabhriiihc. San ioncam cios.i ia iocaiochiai 6 lJdar.4s Oidc.i¥h.iis Thuai%cLi rt l--ire41nn %iS cOirioLhi sn
Giel%coile4inna a 11)ail lif CiO% io
IONTAOBHAS NA GAELSCOLAIOCHTA NOTAI DO NA RAITIS AIRGF.ADAIS (AR LEAN) DON BHLIAIN DAR CHRIOCH 31 ALIR TA 2023 PolasAiihe CUn¢10¢h1# (Ar Iall) .5 S6¢mhinnS Seasla Inlaimhsiihe DeanLV %O¢mhainni inlaimhs'ithc a thomhus de réir an bhun¢lK)suis agus ina dhiaidh sin de réir costais no luachai& ogus glan ar dhiluachail no aon ¢hailliunths l&gaiih¢. Ta raia diluachaia ann le CL)sthS no luach iarniknrnch a slhlanadh ar shkmhainn ar bith (har a n-ion¢hais mharthana mar a Tulamh agus foirbvnimh ruilse DJin8neain agus f¢istis Riomhairl ?•/• linc dhirL'¥h ?00/0 iamhéid la&ihdaiiheach 33.30/0 lb¢id labhdaiihca¢h Ni ghthirrtar Llillc dimhe&sa 5a bhliain ina bhfJibht¢Jrlina di>ar na foirb?nimh. DlmhcasLv gach sort sO¢mhainnc eile sa bhliain ina bhfaighlur iad. 1.6 RdrnhYO1n Infh¢i¥ilo¢h Athr.In&. 'odh un rciidmhaoin ruilse. AM na bhf.ai ur 142-144 Bothar na bhFol. Béal Feir5tC. a8us é ina 5heibh ar l Aibrethn ?021. de réir FRS 10? Jli 16. Readrnhaoin Intheislihts. faoi %hOcmhainnl seasla iniaimhsithe mar d'aiihin an ilonwobhas 80 bhfuil seilbh aigc uirthi agu5 an cuspoir rt. ioncum closa a shaoihru. 1.7 lon.tnim Airgeadi% 84K.slihcmhainnluiry4'adai.I Aiihnilcar bun%hOLmh4iinnl airbL¥idais. ar eios asus fia¢hOirf eile ¢lK)mh maith le hiarmhéideanna airgid agus bainc san air¢arnh. ar phri¥h4i5 idirbhiri. Bundhlileundl.% alrApeud41.4 Aithnliear bundhlilcanui% airgicadais. iniocihdigh san aircamh. ar phraBha5 idirbhirt. Aiihnil¢&r dlil¢anais eile a luaithe agus a bhfuil dualgas dleaihach no inchiallJiihe ar an loniaobhas acmhainnl a 1.8 Liunfis Scoir Cuir¢ann an ilonlaobhas sain%ciim ranniocai()ch141 pini%in i bhfcidhm da Ihostaithc. Ta %clcmhainni na sceimc scartlia O sho¥mhiiinni an lontaobhais. GLarrMr na ranniocaiochtat blianlula ata iniociha ar RailLas na n(iniomhaiochiai Air&cad&is. 1.9 Inth¢iitlo¢ht i bhTr"oir%nimh S¢oile Ringailcar rosLIi5 ¢cannJch %uiomlwina tsbvus 1(?bla4 il foirynL4unh SLoile mar air¥cJd LJipitil w mhéid is gc) bhluil %iad di¢iiical bh¢ith Jisio¢ihJ ar ¥heJdu dconMh1niU un Roinn Oidcdch4li%. Ar lin 1bhIr sin, lei5 hlonlaobli:iiihc ni rèadmhaoin inlh¢isii(Khth iad mar a chuincar slos onhu in F KS I O? na hinthcis1ihthI i bhfoirgnimh s¢oilL.. (io dii go ndilseoidh un Rc)inn na fi)irbnimh agu.s n-oisiocfar nn caiteuchtLS. aithnilear co%lai.s ar an chlar comhardoiihe mar ¢h)lamh asus IIK)irgnimh f1 shlk'mhainni seasla. Cpellrrtar an cJiicachdl% n47Lh bhfai¥hc4inn an Roinn Oidc(iihaii ar this nuair a dhil%ilcur nu foir¥nimh ar Rail¢&% nGniomhaio¥hthi Airb'¢adais sa bhliain ina dE41rlalonn an dilsiu. Mar bio bhfuil nu hlonlaobhaiihc ag suil Ic haisio¢ iomlan On Roinn Oid¢thihai5 don ¢h4i1¢4ch45 b70 l¢ir # iabhaiodh. ni dhéani&ir dimhea5 ar an infilcisliochi i bhfoirgiiimh s¢oilc.
IONTAOBHAS NA GAELSCOLAIOCHTA I OTAfi DO NA RkilTIS AIRGEADAIS (AR LEAN) DON BHLIAIN DAR CHRIOCH 31 MAR TA 2023 Polisaithe Cunls4ioehta {Ar IAan) 1.10 Deonthis Ri11gis Aiihnilear dconlais rialthi5 nuair ath sè ré&sunth le bheith ag suil lei5 go bhfaixhfcar na deon15 ab?us go gcomhlionfar 8a¢h coinnloll balnteach. agu.s cilcamh baili Ic ha8haidh io¢aio¢hta a ¢hur ist¢ach dc Bhnaih. Cuirtear deonthis rialthis maidir 1¢ caii¢achas ¢aipitil i51cach i gcunlas ioncaim iurchurtha agus éisilcar mar bhrabu5 iad ihar ion¢hais mharthana na skmhainni abhartha ina n8aiai ¢othromi Sa bhliain rcdih4 eisiodh an i•ion&wn iarchurtha agus bwearrtar an dimhthis i mbliain a chuir i 8cri¢h. Cuinear deonlais a bhfuil gnc ioneaim acu ist¢&ch in ioncam sa doigh is go meaiiseaiann siad an cniieach%lS lena mbaincann siad. Bronnadh deonias iomian d¢ £1.579.698 ar loniaobhas na Gacls¢0l#iochia faoin ciar Chis1¢ Intheisiio¢hia SOisialLI (SIF). L?85.45? on Chislc Inthcisli(xhta Gaeilge agus £94.485 On Roinn Pobal maidir le togail thoirgneamh Aras na bhFthI ag 200-?0? Boihar na bhFal. Béal l.eirsie. D¢onAehain %uq Deonlai Ci%ti ¢&mh.4hrinla lomian 2023 lomlan 2022 Deonh&1Th agus féirini TACA Cime Inlkn¢istiochLI Cis1¢ COirio¢hta 370 50.•89 3.000 370 50.?89 76.451 1107.180 2.107.180 259.01)0 53.659 2.107,180 2.160,839 616.280 Don bhli4in dar chrioch JI Miirt¥ 2022 276.701 -119.579 616.?80 CJniomh&lochtai 1'.4rth4n¢hl* 21123 2Q22 lon¢am ciosa canhJna¢hta lon¢am eile 87.7?0 41.393 54.604 129.113
IONTAOBHAS NAGAELSCOLAIOCHTA NOTAI DO h'A RAITIS AIRGEADAIS (AR LF.A,) DON BHLIAIN DAR CHRJOCH 31 MAR TA 2023 Inthtistioehtal 2023 2022 Us bainc inthai 453 169 loncxm Eile 2023 2022 Barrdch&s ar dhilsiu scoileanna 12.188 GnlomhAlo¢htal C.'xrthanchts 2023 2022 Coslais lknirne 13S.438 1?5.6!4 Mwiniu deontai5 ghniomhaiochtai (fknh ar rt0 7) 3.000 10.cK iar de choslui% L4caio¢hth (féach ar ntha 8) iar d¢ ¢ho%lais rialachui% (fcach ar Doth 8) 88,894 q6,8$4) 264.82$ 24.?80 4?0.478 4?4.729 Anwili¥ d¢ réir ri8tt Cisti n&wnhshrian c.isti sriania ?41.761 179.116 4?0,478 Don bhlijin djr chrSoch JI lJirth 2022 Cisti ncamhshrijn Cisii .srianla 179.-17? 245.357 4?4.7?9
IONTAOBHAS NAGAELSCOLAIOCHTA N()TAi DO NA IIAITIS AIRGF.ADAIS (AR LF.AN) DON BHLIAJN DAR CHRIOCH 31 MAR TA 2023 2023 2022 Cuileachas ar seoil¢ann.I i 0.000 CthstxiJ Taclocht Cosli5 T•c8iocht¥ CostAis Rialachi 2023 2022 Bunui an daSilte Diluachail Spcantsis riarnchain Tai%l¢al agus maircachiail Swis altr1hl Us InC Cailcacha5 an chisic chOiriLKh 53.752 8.509 53,7.52 8.509 2.953 78,948 315 14.6118 1.986 78.948 315 244 145.117 145.117 161.214 Tailli iniuch Tailli dlcaihacha agus gainniula -7.180 {10.034) 3.180 110.0.14) 3.0(Xi Fiiala¢h ?1 ?80 Rialach ?88.894 (6.854) ?8?.040 ry89.10S Anailisiih¢ idir Gni(Fmhaio¥hMi rthanhla ?88.894 (6.854) 28?.040 ry89.105 mca5c na bpLo%la5 riala¢huis ia In1hl ¢hui8 na hiniu¢hOiri de £3.180 (?0?2- £.I.000) do thtiilli iniu¢hia ug*us d'ullmhu na rdi1¢415 airgcudllis. 14-
IONTAOBHAS NA GAELSCOLAIOCHTA riOTAi DO NA RAITIS AIRGF.ADAIS (AR LF.AN) DOJV BIILIAIN DAR CHRIOCH 31 MAR TA 2023 Costais Fhoirot g%us Lu¢hAnna Soihir Liofi na bhFostiihe Ar an rnhe fo%Uiodh triur foslaithc miosuil i gcuitheamh na bliana.. 3 (2022: 3). 2023 Llon 2022 Laon Foslaithe LanaimscarthJ CoJti¥ bhosts6ocht 2023 2022 Tuwsthil Co8tais sl&ndaia soisialal CosLiis phinsin ¢il¢ 110.568 7.587 17.283 100.W)6 6.8?9 17.829 135.478 1 ?$.6?4 Ba é Pilib O Ruanaidh t-20n th0suI amhain ann a thuill luaAsthI dc nios MO na £60.000 i mbli&na. Ni bhfuair ionlaobhal ar bith ialO¢h( n6 %pcansais On lonuM>bhas i rith na bli4lnJ n6 mbli¥nLT roimpi. io Eile 2023 202Z Glunchaillieanas ar dhiuxairt sO¢mhatnnl se&sta inlaimhsith¢. 31.168 C¥JnchJ* Is ¥iirthannLhi ih14raithL lln tloniaL)bhas niar sin 1.4 %é i dtcidcal dioluinti ar Icith or ioncam no ar bhrnbiiiN i%na intheislio¢htai agiu% gphniomhaio¢hui cdrthaniLhi.I ma v4.4idicJr na brabuis sco do chu%NSiri carthand¢hia. Td an (lonldobhas Liaraiihe le ( c)imisiun um C"harthdinachi%ll -I'hu%iisc¢afl Lire%inn. (N IL. 100147). 15-
[0,TA0BHAs NA GAELSCOLAIOCHTA INOTAI DO fiA RAITIS AIRGF.ADAI.Si (AR LEAN) DON BHLIAIN DAR CHRIOCH 31 MAR TA 2023 12 Sltycmh¥inni Susta Inlaimhlithe Di•%fjeai lomiaB RilL Ag l Aibrean 2022 2.685.070 17.091 7.709 2.7LV).870 AS 31 ?0?3 2.685.070 17.091 7.709 ? 709.870 Dilu•chail l.%u Ab l Aibrckn ?0?2 Tailli dilu4ichdl lffjl dvn bhliain 99.134 53.701 16.837 7.709 1 ?1.680 5.3.75? Ag 31 Marta 2013 l.$? 835 16.1188 7.709 177.43? Méld tu%th Jr&2hidh A8 31 Murth 20?3 2.51?.235 20.1 ?J3?.4.18 As 31 Marta ?02? ? 585.936 254 ?.$86.190 13 Ciite4ch&i eegdaithe llr fhoirgnimh oile lrnihéid I01ChIll DiuK#rthxi Coi%e*rtui¢he l#rnihéid AibrL.knn 31 %12rt4 2022 2023 Bun5coiI tsn Trdonaigh S¢oil an t)roiLhid .302.016 1882?0 (311.874) (190.550) 9.858 ?.3.10 490.2.76 ($0?.4?4) 12.188 14 RéAdmhaoin Inlhtistlo¢hta 2023 Lu4¢h Cothrum Ag l Aibr¥an 20?? ag 31 Marta •023 2()6.792 "iw¢hObri 2023 2022 MéideAnnx titim iniucihl Imobh i%¢i2h dt bhliiin AmhAin: FIh61n tradthl FIh61n ¢il¢ RèdrnhioIo¢htil1 agus ioncani fabhraithe 18.1)97 18.917 106.001) 387 3.1.860 1 ?5.304 16.
IONTAOBHAS NA GAELSCOLAIOCHTA NOTAI DO NA RIIITISAIRGEADAIS (AR LEAN) DON BHLIAJN DAR CFJRIOCH31 MAR TA 2023 16 Creidiunithe: méid¢Ann8 82 titim in6oc¢h taobh istigb dt bhlilin amhain 2023 2022 NOt#i lonLum iarchurtha Crcidiunaith¢ tradaia Crcidiunaiihe eilc Fabhruiihe agus ioncam iarchurtha 17 39.193 39.193 127.863 i.(M)o 8.$87 5.790 141.614 17?846 17 lonethm irthurth 2023 2022 Ag leachi chun cinn O dh¢onlais rialtais loncam iarchunha eile 1.80?.863 39.193 1.84?.056 .19.193 .84?.056 1.881 ?49 TA ioncam iarchunh'i sna railis airbeudui% mur u I¢un. 2023 2022 Dlitcanais rcatha Dlileunais ncamhrcaiha 19.193 1.80*.863 19.19.3 1.842.0$6 lon&rym iarchurtha iomian 1.84?.056 1.881 ?49 Is ionann ion¢am iarchunha agus deoniais rialiais a fuilrthas do tho¥rni caipilil. F.is¢ofar w) i-ioncam iarchurtha do R.lilei75 na nGniomhaiochiai Air¥?eadais de réir na raiai dilud¢haia a bhcidh i bhfcidhm leis an réadmhaoin thbhartha. Bhl an Ilon(aM iarlhunha ¢i5iih¢ i mbliana d¢ rcir na Idill¢ diluachalu a &?¢arradh. 17-
IONTAOBHAS NA GAELSCOLAIOCHTA NOTAI DO IYA RAITIS AIRGEADAIS (AR LEAN) DON BHLIAIN DAR CHRIOCH 31 MAR TA 2023 18 Cistl t%umhshri#nla GILcht l RCiStf larnihéid #g Acmhinnl Aemhainni Aibrefin 2022 ¢¢A¢hi i$te¢h ei¢e IArnihéid llR 31 Malrta 2023 Cistc lonLbhaiS 1.564 ?45 194.413 (241.163) .518.295 l J64.?45 195.413 {?41.363) .518 ?95 DEi%I 5 ionJnn cisic DLN'I agu5 na raitai5 a fuanh41S On Roinn Oid¢a¢hais 1¢ s¢oil¢anna a dhil%iu. Its fi'idir leis an lon(aobha5 an t-airgead $¢0 a u&Trid Icna chu5pOiri J bhainl Jma¢h dbTU> ni <151¢ Srian è. Mdf sin d¢. aisLriodh blo dii un ¢istc ionthobhai% c. 19 clI 5riAnt AirEirdr Jr ¢hi%li ioncaim an lonlaol)hTri% ci511 %riantr 41 chuimsionn nj hIamldrnn8 gan ¢hai¢h¢amh a l¢un&% d¢ d¢On1lin ab)u.s na de()nlais 471a a diLachthdh ar lon1)bha5 do ¢husw%iri sonrJ¢ha'. Cluiencht l ReLti l•mhèid AcmhJinni iiR Acmhainnl l AibrtAn 2022 ieA¢ht i%tech ci¢c larnIhl(l IIR 31 lrtA 2023 C.i%i¢ Mhic Thiurnain Dl-'N'l Cisle cOiricKh Cis1¢ ¢dipilil an7ha .34.6(P) 116.?7.3 30.000 <4.0(Y)) (14S.116) (30.0(K)) .30.6W 2.078.337 2.107.180 ? 107.180 1179.116) 2.109.036 Cisle COiriochi Is Cl%lc an Ci%le ¢iTririochia a bhronn an Roinn Oid¢achai.% in ?0 l O Lhun cur ur chum&% lonthobhas GuelAcol4llC)chi47 ¢uidiu Icis na ¢0stais LhOiriiK.htdl asus IhOg.4147 a loc ar fud L47rnail na Gacls¥oliiioihia 411a a8 ieachi ¢hun ¢inn. Is iOll4inn an i-iamihi'id ab I l Nlartj abvu% an l.iarmhcid b74 n chaiihcamh den chi%ie ci%irioLhta. D&.Inann an Roiiin aihbhrLithniu ar an chailcach:i% agTil% Ic fdiomhadh na Roinnc. Ill%lO¥faT do lonlaobliaN na Gacl%Loldiochiii ¢ a likfidh do lIhine1sl¢U i diionscic dail eilc den chinc41 cLannl. I ndcir¢adh na daia. ia n ¥islc no cuid ar biih de gan ch.iiihcamh inio¢tha Ici% un Roinn. FuJir an ilontaohkns £1.81 ? 000 i mbliana mJr io¢ttits¢hi bhr¢isc sa chi%lc cOirio¢hi& a¥us méid iomian d¢ £29.S.180 mar a1%1a1h7fi don dth scoil a dilsiodh, Ciste Mhie Thi#rnain Biin471odh Cisie Mhic Thiarnain le Kparanachiii a chur ar fllil d'iardhalthi Cholai%le Feir.%te. chun cuidiu leo dul go dii an Ghacluichi abus cliun lacaiocht a ihabl)airt do GhaclnJionrai.
IONTAOBHAS NA GAELSCOLAIOCHTA NOTAI DO NA tITIs AIRGF.ADAIS (AR LEAN) DON BFILIAIN DAR CHRIOCH 31 MpiR TA 2023 19 Ci¥ti Sri*nlA (Ar Ik4n) Ciste C#ipitil le4n%#¢hi Bronn2dh an deont&s seo in 20?1120?2 1¢ l¥)buir dhcisiiKhAin a8us the4bhsuch.lin a dhéanamh ar 199 BOthaT na bhFal. Caiihcadh go hiomlan é i mblian& Iv-