Charlty Number: NIC 101558
Clann Eireann Youth Club
Annual Report and Audited Financial Ststements
for the financial year ended 30 September 2022
Daly Park & Company Ltd
Chartered Accountants and Statutory Auditors
4 Carnegie Street
Lurgan
Co. Amiagh
BT66 SAS
Northern Ireland

## **Clann Eireann Youth Club CONTENTS** 

||**Page**|
|---|---|
|Trustees' and Other Infrmation|3|
|Trustees' Report|**4-5**|
|Statement of Trustees' Responsibilities|6|
|Independent Auditor's Repor|7-9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Statement of Cash Flows|12|
|Notes to the Financial Statements|13 - 17|



**2** 



Clann Eireann Youth Club
TRUSTEES, AND OTHER INFORMATION
Trustees
Mr Niall Fagan
Michael Mulh(Aland
Dr TJ Lenehan
Mr Roy Mcsherry
Mr Gary Mccleary
Mr Gerry Fegan
Mr Desmond Brady
Chairperson
Donal Mccarthy
Charity Number in Northern Ireland
NIC 101558
Principal Address
53 Lake Street
Lurgan
Craigavon
Co. Amiagh
BT67 9DT
Northem IrelaThJ
Auditors
Daly Park & Company Ltd
Chartered Ac￿untants and Statutory Auditors
4 Carnegie Street
Lurgan
Co. Amiagh
BT66 6AS
Northwn IreLand
Bankers
AIB
18-20 Scotch Street
Dungannon
Co Tyrone
BT70 1AZ
Northem IreEand

Clann Eireann Youth Club
TRUSTEES, REPORT
for Ihe finanoaal yeor ended 30 SeptemiEt 2022
The tnjstees present their Trustees, Report and the audited financial ststements for the financial year ended 30
Septemter 2022.
The financial stalements a￿ prepared in arxordance with the Charibes Act {Northem Ireland) 2￿)8, FRS 102 'The
Finanaal Reporting Standard applicab￿ in the UK and Republic of I￿land. and A¢￿unting and Reporting by
Charities.. Statemenl of Recommended Pra¢ti¢e applicable lo Chartties preparing their financial statements in
accordance with the Financial Reporting Standard applicab￿ in the UK and Republic of Ireland (FRS 102).
The Truslee$' Report contains the irrforrnation required to be provided in the Trustees, Annual Report under the
Statement of Recommended practi￿ {SORP) gumlelines. The trustees of the company are also charity trustees for
the purpose of chanty law and under the companws constitution are known as members of the board of trustees.
In this report the trustees of Clann Eireann Youth Club present a summary of ils purpose, governance, activili8S,
achievements and finances for the finanaal financial year 30 September 2022.
The company is a re￿stered charity and hence the report and results are presented in a form whid) Complies with
the requirements of the Charities Act {Northem Ireland) 2(￿8 and. ahhough not obliged to comply with the
Statement of Recommended Practice appli(2ble in the UK and Republic of Ireland FRS 102. the organisalion has
implemented its recommendats'ons where relevant in these finanaal statements.
Review of Activities, Achievements and Perfomiance
Clann Eireann Youth Club was founded in 1954 and continues to seNe our communty in North Lurgan. The charity
has a very strong Gael￿ Games ethos with a current membership of over 1.500 and we pride ourselves on the
signrficant of sporting and leisure activities we provde for the community.These acltvities indude, but are not limited,
to youth club summer stheme. junior club. drama group. extended youth club project. community relations youth club
project. handball. gids gaelic football (U8 to Minor). ladies gaelic football. boys gaelic football {U8 to minor). mens
gaelic football. Jeet Kune Do club. little dragons club. cycling club. gaelic for mums, netball, golf, couch to 5k, elc.
Clann Eireann is heavily reliant on the volunteers who readily and willingly ￿ntinUe to assit with all of these activtties
and we would like to express our apweciatron and gratitute to each and every one.
Flnanclal Revlew
The charity's finanaal results show an de￿ase for the year when compared lo the past number of years with an
overall net deficit of approximately £38k for Ihe year. This has mainly been achieved by a significant improvement in
the fvndraising efft>rts within the chartty over the past Iwefve months and the tnjstees are pleased to confimi that one
of the club's bank loans had been completety repaid in the prior year which attributed to the increase in surplus for
this year and will significantly assist and help with the day to day cashflow plans and future requirmenls of the
chartly. The trustees are conlinuing lo work on updating their reserves policy. and aim to ueate free unreslricled
reseNes of £25.000. This is espeually challenging in the current climate but the trustees are hopeful that this will
improve in 2023 and the new Youth Club building will go a long way to inueasing members and helping to raise
funds.
Results and Dividends
At the end of the finanaal year the company has assets of 2.707.377 (2021 2.815.310) and liabilit￿S of 107.924
{2021- 177.601). The nel assets ol the company have decreased by {38.256).
Compliance wtth Sector-ylide Legislation and Standards
The company engages pr(>actively with legislation, standards and 0￿$ which are developed for the sector. Clann
Eireann Youth Club subscribes to and is compliant with the following..
The Charities SORP {FRS 102)
Public Benefit
In setting our objectives and planning our activities for the year the trustees have gwen carefvl consideration to the
Charity Commission for Northem Irelands slalLrtory guidance on public benefft to ensure that the activities have
helped achieve the charity purposes and provide a benefft to the beneficiaries.

Clann Eireann Youth Club
TRUSTEES. REPORT
for the finatKial yeai ended 30 Septefflber 2022
Approved by the Board of Trustees on 15 November 2022 and signgd on its behalf by:
Donal Mccarthy
Chairperson
Michael Mulholland
Trustee

Clann Eireann Youth Club
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the filia￿la1 year ended 30 September 2022
The trustees a￿ ￿spOnsIble for preparirKJ the financiat statements in ac£ordance with applicab18 law and
regulations.
The law applicable to tharities in Northem Ireland requires the trustees lo prepare financial statements for each
financial year which glve a true and fair view of the assets. liabiltties and finanaal position of the company as at the
finarscial year end date and of the surplus or deficit of the company and otherwise comply wf(h the Charities Act
(Northem Ireland) 2008.
In preparing these finanaai statements, the trustees are required to..
select suitable acLounting policaes and apply them consistently.
observe the methods and prinuples in the Charities SORP
make judgements and estimates that are reasonable and prudent-
state whether the ffinanoal statements have been prepared in accordance with the relevarrt financial reporting
framework. identify those standards. and note Ihe effeca and the reasons for any material departure from those
stsndards.. and
prepare the finanaal statements on the wing conceffl basis unless it is inappropriate to presume that the
company will continue in operation.
The trustees confimi that they have complied wilh the above requirements in preparing the finanaal ststemenls.
The trustees are responsible for keeping adequate aixounting re￿rdS that are sufficient to show and explain the
company's transactions and disclose wf(h reasonable accuracy at any time the financial position of the eompany and
enable them to ensure that the financial slatements comply with the Charities Act (Northem Ireland) 2008. They are
also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the
prevention and detection of fraud and other iT￿gularItIeS.
Approved by the Board of TnBtees on 15 November 2022 and signed on its behalf by:
Donal Mccarthy
Chairperson
Michael Mulholland
Trustee

INDEPENDENT AUDITOR'S REPORT
to the Members of Clann Eireann Youth Club
Report on the audit of tho financial statements
Oplnlon
We have audited the company finanaal statements of Clann Eireann Youlh Club Clhe compan1} for the financral
year ended 30 September 2022 which comprise the Ststement of Finan(ial Activities, the Balar¢￿ Sheet. the
Stalemenl of Cash Flows and notes to the financial statements. including the surnmary of svJnTficanl accounting
policies set out in note 2. The financial reporting framework that has been applied in their preparation is applicabi8
law and United Kingdom Accounting Standards. including FRS 102 The Financial Reporting Standard applicable in
the UK and Republic of Ireland. and Accounts"ng and Reporting by Charities.. Statemerrt of Recommended Practic
appli¢able lo charities preparing their accounts in accordance with FRS 102.
In our opinion. when reporting in accordance with a fair presentstion framework Ihe financtal statements..
give a true and fair view of the slate of the company's affairs as at 30 September 2022 and of ils deffcil for the
finanaal year then ended-
have been propedy prepared in accordance with Uniled Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance wth the requirements of the Charities Act {Northem Ireland) 2008.
Basis for opinion
We conducted our audit in accordance wrth Intemational Standards on Auditing (UK) (ISAS (UK)) and aFplicable law.
Our responsibilib.es under those standards are further described in the Auditols responsibilittes for the audit of the
finanoal stalements section of our report. Vve are independent of the company in accordance wilh ethical
requirements thal are relevant to our audrt of the finanaal statemenls in the UK. including the FRC'S Ethical
Standard. and we have fulfilled our other ethical responsibilib'es in accordance with these requirements. We believe
that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going ¢oncem
In auditing the finanaal statements, we have C￿￿uded that the trustees. use of the going con¢em basis of
accounting in the preparation of the financial statements is appropriate.
Based ￿ Ihe work we have performed. we have not identffied any malerial ul￿ertaInlieS relating to events or
conditions that. individually or Collectively, may cast Signifi￿nI doubt on the company's ability to continue as a going
concern for a period of at least Iwelve months from the date when the finanaal statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with resped lo going concem are described in the ￿ levant
sectK¢ns of Ihis rep)rt.
Other Information
The other infomialion comprises the information induded in the annual report other than the financial stslements and
our Audf(o¢s Report thereon. The trustees are responsib￿ for the other infomiatson contained within the annual
report. Our opinion on the finanaal statements does not cover the other infomiation and, except lo the extent
otherwise explicitly stated in our report. we do not express any form of assurance condusion thereon.
Our ￿SponsIbl1[ty is to read the other infomialion and. in doing so. consider whether the other infomiation is
malerially in¢onsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially rnisslated. If we identify such material inconsistencies or apparent material
misslalemenls. we are required lo delemiine whether this 9ives rise lo a material misstalemenl in the financial
statements themselves. If. based on the work we have perfom)ed, we conclude that there is a material misstatement
of this other infomiation, we are required to report that fa¢X. We have nothing to rewrt in this regard.
Opinion on other rnatter prescribed by the Companles Act 2006
In our opinion. based on the work undertaken in the course of Ihe audit..
the information gwen in the Trustees. Report for the financial year for which the financial statements are prepared
is consistent with the finanaal statements- and
the Trustees, Report has been prepared in accordance with applicable *al requir￿ents.

INDEPENDENT AUDITOR'S REPORT
to the Members of Clann Eireann Youth Club
Matters on which we are required to report by exception
In the light of our kno￿edge and understanding of the cornpany and ils environment obtained in the course of the
audit. we have not identified malerial misststements in the Trustees, Report.
We have nothing to report in respect of the following matters where the Charttie$ Ad (Northem Iretand) 2008
requires us to report to you rf, in our opinion..
adequate accounting records have not been kept.. or
the financial statements are nol in agreement with the accounting records and retums., or
certain disclosures of Iruslees, remuneration specified by law are not made". or
the trustees were not entitled to prepare the finanaal statements in accordan￿ wtlh the small companies regime
and take advantage of the small companies. exemprtion in preparing the Tnjstees. Annual Report.
Responsibilities of trustees for the financial statements
As explained more fijlly in the Statement of Trustees, Responsibilities set out on page 6, the trustees are responsible
for the preparation of the finanoal statements and for being satisfied that they give a true and fair view, and for such
internal control as they determine is ne￿$sary to enable the preparation of finanaal statemenls that a￿ free from
material misstatemen( whether due to fraud or error.
In preparing the financial statements. the trustees are responsible for assessing the compan￿$ abiltty lo continue as
a going concern. disdosing. as applicable. matters related to going cAJncefn and using the going COn￿M basis of
accounting unless management erther intends to liquNJale the company or to cease operations. or has no realistic
alternatrve bul to do so.
Auditorfs responslbillties for the autht of the financial statements
Our objectives are to obtain reasonable assurance about whether the finanual ststements as a whole are free from
material misstatement. whether due lo fraud or error. and to issue an Auditor's Report that includes our opinion.
Reasonable assurance is a hvJh level of assurance. but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstalemenl when it exists. Misstatements can arise from fraud or error
and are considered material if, individually or in the a9gregate. they could reasonably be expected to influence the
economic decisions of users taken on the basis of these financaal statements.
Irregularities. including fraud. are instances of n0nvojmp1ian￿ and regulations. We design procedures in
line wth our responsibilities. outlined above. to detect material misstatements in respect of irregularities, including
fraud. The extent to which our procedures are Capab￿ of deleth.ng irregularities. including fraud is detailed below".
Further inforniation regarding the scope of our responsibilities as audÉtor
As part of an audit in accordance wilh ISA5 {UKI, we exercise profes&onal judgement and m&ntain professional
s￿pliCISM thmughout the audit. We also-.
Identify and assess the risks of material misstatement of the finanaal statements. whether due to fraud or error,
design and perform audit procedures responsive to those risks. and obtain audit eviden￿ that is sufficient and
appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, inlenkn.onal omissions.
misrepregentations. or Ihe override of inlemal control.
Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressin9 an opinion on the effects"veness of the
company's internal control.
Evaluate the apwopriateness of accounting poliues used and the reasonableness of accountirg estimates and
related disdosures made by trustees.
Conclude on the appfopriateness of the trustees, use of the going concem basis of accounting and, based on the
audit evidence obtained, whether a material uncertainty exists rekled to events or conditions that may cast
signffi(2nl doubt on the CoMpan￿S abiltty to continue as a going concem. If we conchjde that a material
uncertainly exists. we are required lo draw attention in our Auditorfs Report to the related disdosures in the
financial statements or. rf such disdosures are inadequate. to modify our opinion. Our conclusions are based on
the audit evidence obtained up to the dale of our Auditorfs ReFQrt. However. future events or conditions may
cause the the company to cease to continue as a going concern.
Evaluate the overall presentation. structure and content of ihe finanoal slatements. including the disclosu￿$, and
whether the financial statements represent the underfying transactions and events in a manner that achieves fair
presentation.

INDEPENDENT AUDITOR'S REPORT
to the Members of Clann Eireann Youth Club
We communicate with t￿se charged wrth govemance regarding. amorwJ other matters. the planned scope and
timing of the audit and signfficant audtt findings. induding any Sign[ft￿nt defictenaes in internal control that we
identfy during our audit.
The purpose of our audit work and to whom we owe our responsibilities
This report is made solely lo the company'$ members, as a body, in ac¢ordan¢e with Chapter 3 of Part 16 of the
Companies Act 20(￿. Our audit work has been undertaken so that we might slate to the company's members those
matters we are rewired lo stale to them in an auditorfs rewrt and for no other purpose. To the fullest exlent
pemiitted by law. we do not accept or assume responsibility to anyone olher than the company and the company's
memb
as a bod , for our audr( work. for this rewrt. or for the opinions we have formed.
PARK & COMPANY LTD
ered Accountants and Statutory Auditors
4 Camegie Street
Lurgan
Co. Armagh
BT66 6AS
Northem Ireland
15 November 2022

Clann Eireann Youth Club
STATEMENT OF FINANCIAL ACTIVITIES
for tha financial yaar 8ndad 30 Soptèmbor 2022
Unrestricted Restricted
Funds
Funds
2022
Total Unrestricted Restricted
Funds
Funds
2021
2021
Total
2022
2022
2021
Noles
Incoming Resources
Voluntary Income
Activities for generating
funds
28,272
162.761
87,573
115.845
161761
44,274
128,841
128,CK)5
172,279
128,841
Total incoming resources
191.033
87.573
278.606
173.115
128.005
301.120
Resources Expended
Charitable activities
238.765
78.097
316,862
154.477
144.699
299.176
Net incomingloutgoing
resources before transfers
Transfer5 be￿een funds
(47.732)
9.476
138.256)
18,638
(16.694)
1,944
Net movement in funds
for the financial year
{47.732)
9.476
{38.2561
18,638
(16,694)
Reconciliation of funds
Balances brought forward at
1 October 2021
16 2.616,816
20,893 2,637,709 2.598.178
37.587 2,635,765
Balances carried foThYard
at 30 September 2022
2,569,084
30.369 2.599.453 2.616,816
20.893 2,637,709
The Slalement of Financial Activities includes all gains and losses recognised in the finanaal yeaT.
All income and expenditure relate to continuing activities.
The notes on pages 13 to 17 form part of the th8ncA81 slalements
10

Clann Eireann Youth Club
BALANCE SHEET
as at 30 September 2022
2022
2021
Notes
Fixed Assets
Tangible assets
10
2,664,318
2,749,973
Current Assets
Stocks
Debt¢XS
Cash at bank and in haTr
11
12
50
37.732
27.555
32,250
10,759
43.059
65.337
Creditors: Amounts falling due within one year
13
1107.924)
(177,601)
Net Current Liabilities
(fA,865
(112,264)
Total Assets less Current Uabilltles
2,599,453
2,637,709
Funds
Restricted trusl funds
Unrestricted designated funds
General fund {unreslricted}
30,369
1,953,427
615,657
20.893
2.033.292
583.524
Totsl funds
16
2,599,453
2.637.709
Approved by the Board of Trustees and authorised for issue on 15 November 2022 and slgned on its behalf
by
Donal Mccarthy
Chairperson
Michael Mulholland
Trustee
The [￿ts$ on pa98s 13 to 17 form part of the fnancial statements
11

Clann Eireann Youth Club
STATEMENT OF CASH FLOWS
for the financAal year ended 30 S¢ptemb¢r 2022
2022
2021
Notes
Cash flows from operatsng a¢Uvitles
Net movemenl in ftAnds
Adjustments for=
Depreciation
Amortisalion of capital grants re￿Ned
(38.256)
93,550
98.697
{59,352)
55,294
41,289
Movements in working cawtsl:
Movement in debtors
Movement in creditors
5.482
(25.007)
(33,351)
(30.534)
Cash generated from operations
35.769
(22,5961
Cash flows from investing activities
Payments lo acquire tangible assets
(7,8951
{44.274)
Net Increase in cash and cash equlvalents
Cash and cash equivalents at 1 October 2021
27,874
124.355)
(66.870)
42,515
Cash and rAsh equivalerrts at 30 September 2022
18
3.519
(24,355)

Clann Eireann Youth Club
NOTES TO THE FINANCIAL STATEMENTS
for Ihe finanGio1 year ¢nd¢d 30 September 2022
GENERAL INFORMATION
Clann Eireann Youth Club is a charrty incorporated in Northem Ireland. The registered office of the company
is 53 Lake Street. Lurgan. Co. Amiagh. BT67 9DT. Northem Ireland which is also the prinapal place of
business of the company The ffinanctal slateffents have been presented in O vthich is also the functional
currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounts.ng wlicies have been ap￿led consistently in dealing wth items which are considered
rnaterral in relation to the tharity's financial staternents.
Basis of preparation
The financial statements have been prepared on fhe going concern basis under the historical cost
convention. modified to include certain items at fair value. The financial statements have been prepared in
acLordance with the Slatement of Recommended Practi￿ (SORP) "Accounting and Reporting by Charities
preparing their accounts in accordance with the Financial Reporting Standard appIl￿ble in the UK and
Republic of Ireland FRS 10T.
As pemiitted by the Companies Act 2CKE. the c*)mpany has varied the stsndaid fomiats in that acl for the
Statement of Finanaal Activities and the Balance Sheet. Departures from the standard formats are lo comply
with the requirements of the Charrties SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
statement of compliance
The finaniial statements of the company for the finanaal year ended 31 De￿rnber 2017 have been prepared
on the going concem basis and in accordance wilh Ihe Slalement of Recommended Practice ISORPI
'Accounting and Reporting by Charities preparing their accounts in accordance wlh the Financial Reporting
Stsndaid applicable in the UK and Republic of Ireland FRS 102".
In¢orning Resources
Voluntary income or capital is included in the Statement of Financial Activiknes when the company is Segally
entiued lo it. its financial value can be quantrfied with reasonable certainty and there is reasonable certainly
of its ullimate re￿ip1_ Entitlernent to legacies is considered established when the company has been notified
of a dislribub'on lo be made by the executors. Income received in advance of due perfom)ance under a
contrad is accounted for as deferred income until eamed. Grants for activities are recognised as income
when the related conditions for legal entitlement have been met. All other income is accounted for on an
accruals basis.
Resources Expended
All resources expended are accounted for on an accruals basis. Charitable activities include costs of services
and grants. support costs and depreciation on related assets. Costs of generating funds similarly include
fundraising activities. Non-staff costs not attributed to one category of activity are allocated or apportioned
pro-rata to the slaffing of the relevant servi￿. Finance, HR, IT and administralive staff costs a￿ directly
attributable to individual activttres by objective. Govemants costs are those associated with eonstitulional
and statlrtory requirements.
Tangible fixed assets and depreciation
Tangible r￿ed assets are slated at cosl or al valuati¢Jn, less accumulated depreciation. The Gharge to
depreoation is calculated to write off the original cosl or valuation of tsngible fixed assets, less their
estimated residual value. over thar expected useful lives as follows..
Land and buildings freehold
Fixtures, fittings and equipment
4Q/o Reducing Balance
25¥0 Reducing Balance
Debtors
Debtors are iecognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the company from government
agencies and other C￿funders, but not yet re￿Ned at year end, is induded in deblors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on dewsit at banks requirng less than th￿e months notice of
withdrawal.
13

Clann Eireann Youth Club
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 30 September 2022
Taxation and deferred taxation
No current or deferred taxation arises as the cornpany has been granted tharitable exemption. Irrecoverable
valued added lax is expensed as incu￿ed.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restri¢ted
Funds
Funds
2022
2021
Grants Received
28,272
87.573
115.845
172.279
OTHER TRADING ACTIVITIES
Unrestrlcted Restricted
Funds
Funds
2022
2021
Youth Club & GAA Incfjme
162,761
162,761
128,841
EXPENDITURE
CHARITABLE ACTMTIES
Direct
Other
Costs
Support
Costs
2022
2021
Charitable Expenditure
316.862
316.862
299,176
SUPPORT COSTS
Charitable
Activities
2022
2021
EA- IT Capaoty
EA- Period Poverty
EA- Core
EA - Fresh Start
Youth Club Expenses
GA4 Expenses
Depreciation
EA - Neighbourhood Renewal
Other Grant Funding
11,740
557
65,81XI
11.740
557
65.800
10,294
93.065
18,380
(1,068)
56,848
98,697
715
22.245
5.092
139.123
93,550
5.092
139,123
93,550
1,000
1.000
316.862
316,882
299,176
ANALYSIS OF SUPPORT COSTS
2022
2021
EA - IT Capactty
EA- Period Poverty
EA- Core
EA- F￿$h Start
Youth Club Expenses
GAA Expenses
Deprec?alion
EA - Neighbourhood Renewal
Other Grant Funding
11,740
557
65,800
10.294
93,065
18.380
(1,C68)
56.848
98,697
715
22.245
5.092
164.956
93.550
1.000
342,695
299,176
14

Clann Eireann Youth Club
NOTES TO THE FINANCIAL STATEMENTS
contsThJed
for the financt81 year ended 30 Sèpt¢mb¢r 2022
NET INCOMING RESOURCES
2022
2021
Net Incoming Resources are stated after charglngl{credittng):
Depre¢ialion of langible assets
Auditorfs remuneration:
audit seNices
Amortisation of grants receivable
93,550
98.697
4,174
3,843
159,352)
INVESTMENT AND OTHER INCOME
2022
2021
Amortisation of capital grants re￿iVed
59,352
EMPLOYEES AND REMUNERATION
The staff costs comprise:
2022
2021
Wages and salaries
Pension costs
36.188
1,292
84.082
6,228
37.480
90.310
GRANTS
2022
2021
Movement on outstanding ac>JuèJ grant ccmmitments forthe financial year.
Commitments brought fo￿rd
20,925
30,601
10.
TANGIBLE FIXED ASs￿s
Lar￿ and
Fixtures,
buildings fittings and
freehold equipment
Total
Cost
At 1 October 2021
Additions
3,243,905
5.547
60,027
3.303.932
7,895
At 30 September 2022
3,249,452
62,375
3,311,827
Depreciation
Al 1 October 2021
Charge for the finanaal year
516.444
87.334
37.515
6,216
553,959
93.550
At 30 September 2022
603,778
43.731
647.509
Net book value
At 30 September 2022
2.645.674
18.644
2,664,318
At 30 September 2021
2,727,461
22,512
2.749,973
11.
STOCKS
2022
2021
Stock (non trading)
50
15

Clann Eireann Youth Club
NOTES TO THE FINANCIAL STATEMENTS
continued
for the ffinanc4al year ¢nd¢d 30 Scptcmbcr 2022
12.
DEBTORS
2022
2021
Other debtors
Prepayments and accrued incon
15,688
16,562
32,732
5,0(J)
32,250
37,732
13.
CREDITORS
Amounts falling due within one year
2022
2021
Bank overdrafts
Trade credÉtors
Taxation and social security costs (Note 14)
Other creditors
AccNals and deferred income
7.240
3.827
184
73,248
23.425
51.910
9.123
83,619
32,801
107,924
177,601
14.
TAXATION AND SOCIAL SECURI
2022
2021
Creditors:
PAYE I NI
184
148
15.
RESERVES
2022
2021
At 1 October 2021
{DefKit)ISurplus for the financial year
2.637.709
138.2561
2.635.765
At 30 September 2022
2.599.453
2.637.709
16.
FUNDS
16.1 RECONCIUATION OF MOVEMENT IN FUNDS
Unrestrl¢ted Restrlcted
Funds
Funds
Total
Funds
At 1 October 2020
Movement during the finanoal year
2,598.178
18.638
37.587
{16.6941
2.635.765
At 30 September 2021
Movement during the finanaal year
2.616.816
{47,732)
20.893
9,476
2.637,709
(38.256)
AI 30 Seplernber 2022
2.569.084
30.369
2,599,453

Clann Eireann Youth Club
NOTES TO THE FINANCIAL STATEMENTS
continued
for tha finanoal yaar 8ndad 30 Sèpternbgr 2022
16.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balaftce
1 October
2021
Income Expenditure Transfers
Balance
between 30 September
funds
2022
Restricted funds
Education Authority
Other Grants
9.285
11.608
87,573
78,097
18,761
11.608
20.893
87.573
78.097
30,369
Unrestricted funds
Capital
General
2.033.292
583.524
5.547
186.025
85.412
153.892
1.953.427
615.657
2.616.816
191,572
{239.304)
2.569.084
Total funds
2,637,709
279,14S
317,401
2,599,453
17.
RELATED PARTY TRANSACTIONS
The trustees consider Clann Ei(eann Social Club lo be a related party. During the course of the year an
amount of £20,856 was re￿iVed from the social dub. no monies are owed at the year end.
18.
CASH AND CASH EQUIVALENTS
2022
2021
Cash and bank balances
Bank overdrafts
10.759
{7.2401
27.555
151.910}
3.519
{24.355)
17