Charity Number.. NIC 1015S8 Clann Eireann Youth Club Annual Report and Audited Financial Statements for the financial year ended 30 September 2025 Daly Park & Company Ltd Chartered Accountants and Statutory Audltors 4 Carnegi8 Street Luryan o. Armagh BT66 6AS Northern Ireland
Clann Eireann Youth Club CONTENTS Page Trustees, and Other Information Trustees, Report Slalemenl of Trustees. Rgsponsibilities Independent ALJditor's Report Statement of FirTrancial Activities 10 Balanc& Sh&el 11 Statement of Cash Flows 12 Notes lo the Financial Slalements 13-17 Supplementary Information relating lo the Financial Statements 19
Clann Eireann Youth Club TRUSTEES, AND OTHER INFORMATION Trustees Roisin Bell Mr Niall Fagan Mr Gary Mccleary Mr Roy Mcsherry Mr Gerry Fegan Dr TJ Lenehan Mr Desmond Brady Michael hhulholland Charity Nurnber in Ntsrth8rn Iroland NIC 101558 Principal Addr•$s 53 Lake Stoet Lurg8n Co. Armagh BT67 9DT Northern Ir81and Audltors D81y Park & Company Ltd Chart8r&d Accountants and Statutory Auditors 4 Carnegie Street Lurgan Co. Artnagh BT66 6AS Northern Ireland Principal Bankers AIB 18-20 Scotch Street Dungannon Co Tyrone BT70 1AZ Northern Ireland
Clann Eireann Youth Club TRUSTEES. REPORT for the financial year ended 30 Seplefflber 2025 Th8 trust&88 pr8s8nl their Trusl8es' Report and the audited financial stat8manis for th8 financial y8ar ended 30 Seplernber 2025. The financial statements are prepared in accordance with the Charities Act (Northern Ireland) 2008. FRS 102 'The Financial Reporting Standard applicable in the UK and R8public of Ireland and Accounting and Reporting by Charities.. Slalement ol Recommended Practice applicable lo Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Trustee8' Report contains the information required to be provided in the Tfuslees. Annual Report under the Statement of Recommended Practi ISORPI guidelines. The Iruslees of the company a also ¢harily Iruslees for the purpose of charity law and under the company's constitution are known as fflefflbers of the board of trustees. In this report th8 trustees of Clann Eireann Youth Club pre8enl a Summary of its purpose, governance, activities, achievements and finan$ lor the financial financial ye8r 30 September 2025. Th8 cornpany 15 8 regi5ter&d charity and hence th8 r8POrt and r85utts are pr858nt8d in a form which complies with th8 requirements of the Charities Act (Northem Ireland) 2008 and. although not obliged lo comply with the Slalemenl of Recommended Practice applicable in the UK and Republic of Ireland FRS 102. the organisation has itnplernented its reeomm8ndations wh8re r8lev8nt in these financial stal8menls. Prln¢ipal A¢tlvlty Clann Eireann Youth Club airns to provide facilities ftsr feratIOn and tsther leisu lime occupation of childTen and young person8 with th& objective to educ8te and a8Sit th8m to develop their physic81, mental and 5pirilual capacities lo th8 end that th8y may grow lo full maturity as individuals and members of society and that their condilions of life may be improved. Revlew of Actlviti85, Achlevements and Perforniance Clann Eireann Youth Club was founded in 1954 and Continues lo seNe our Community in North Lurgan. The charity has a very strong Gaelic Games ethos with a cuttenl metnbership ol over 1,500 and we pride ourselves on the significant of 5POrting and leisure activities we provde for the corntnunity.The5e activities include, bul are not limited, to youth clLJb summer schern8, junior Club, drama group, extended youth club project, community relations youth club project. handball. girfs gaelic football IU8 to Minorl. ladies gaelic football. boys gaeli¢ football IU8 to minor), mens gaelic football. Jeet Kune Do ¢lub. little dragons club. ¢y¢ling Club, gaelic for mums, netball, golf, couch lo 5k, etc. Cl8nn Eireann is heavily reliant on the volunteers who readily and willingly continue lo as5it with all of these activitie5 and we WOU like to 8xpr8s8 our appr8C18tion and gralitut8 lo each and every One. Financial Review The charity's financial re5uIt5 show an increas8 for the y8aT wh8n cornpared lo th8 past nutnber of y8ars wth an overall net deficit of 8pproximat81y £2k for the year. This deficit is after d8pr8ciation, b8fore depr8ciation ther8 18 a surplus of approximately £51 k. This has mainly been achieved by a significant Improvernent in the fundraising efforts within the charity over the pa51 Iwelve months and the trustee5 are pleased to confirm that one of the club'5 bank loans had been ¢ompletely repaid in the prior year which attribut8d to the incr&ase in surplus for this ygar and will significantly assist and help with the day lo day ¢ashflow plans and future requirements of the charity. The trustees are contiriuing to work on updating their reserves policy. and al lo create free unrestricted reserves of £25.000. This is 8specially challenging in th8 current climat8 bul the tru5te8s are hopeful that thi5 will improve in 2026 and the new Youth Club building will go a long way to increasing members and helping to raise funds. Result5 and Dividends At the end of the financial year the company has assets of £2,576.68212024- £2,807.4031 and liabiliti85 of £105.074 12024 _ £133.0781. The nel assets of the company have de¢reased by £12.7171. Compliance wlth Sector-wlde Leglslation and Standards The company engages pro-actively with legislation. standards and Codes which are developed for the sector. Clann Eireann Youth Club 5ubscribe5 to and is compliant with the following.. The Charitie5 SORP IFRS 1021 Public Beneflt In selling our objectives and planning our activities for the year the ttuslees have given careful consideration to the Charity Commission for Northern Ir81and's statutory guidallce on public benefit to ensur8 that the activit185 have helped achieve the Charity purposes and provide a benefit lo the beneficiaries.
Clann Eireann Youth Club TRUSTEES. REPORT lor the fin8ncial year ended 30 September 2025 Approved by the Board of Trust885 on 19 Nov8mb8r 2025 and signed on its bèhalf by- Rolsln Bell Trustee Michael Mulholland Trustee
Clann Eireann Youth Club STATEMENT OF TRUSTEES, RESPONSIBILITIES for the financial year ended 30 September 2025 The trustees ar8 responsible for preparing the financial statements in accordance with 8pplicab18 law and regulats'on5. The law applicable to charitie8 in Northern Ir8land requires the trustees to prepare finanoal statements for each financial year which give a true and fair view of the assets, liabili118S and financial p051tion of the compzny as al the fin8nci81 y8ar end dat8 and of the surplus or deficit of the company and otherwise ¢omply with th8 Charitie5 Act (Northern Ireland) 2008. In pr8parin9 these financial statements, the trustees are qUId lo.. Select suitable accounting polici&s and apply them consislenlly.. observe the methods ancj principles in the Chgrilies SORP makejudgernents and ?oUntIng estimates that are r8asonab18 and prud8lll', stale whether th8 financial statements have been prepa in accordance with applicable accounting standards, identify those standards, and note th8 effect and tho reasons lor any material departure from those standards.. and prepare the financial statements on the going concem b8Sis unles5 It 15 inappropriate lo presume that the company will continue in operation. The trustees confirm that they have Cornplied with the above iequiiements in preparlng the financia5 stalemenls. The trustees ar8 r&spon5ible ft)r keeping adequate accounting records that are suffi¢ient to show and explain the ¢ompanls transactions and disclose with reasonable accuTacy al any time the ftnaneial position of the company and enable them to ensure that the financial stal&menls comply with the Charities Act (Northern Ireland) 2008. They are a150 responsible foi safeguarding the assets ol Ihe company and hence for taking reasonab18 518Ps for th8 prevèntion and detection of fraud and other irregularities. Approved by the Board of Tru$to8s on 19 NovembÈr 2025 and slgned on Its behalf by.. Rolsln 8ell Tru5teg Michael Mulholland Truste8
INDEPENDENT AUDITOR'S REPORT to the Members of Clann Eireann Youth Club Reptsrt on th& audlt of the financlal statements Opffinlon We have audited the cornp8ny fi'nancial statements of Clann Eireann Youth Club I'the ¢ompany'l lor the financial year ended 30 September 2025 which comprise the Slatem8nt of Financial Activities, the Balarn Sheet. the Statement of Cash Flow5 and note5 to the financial stalemenls. in¢luding the sumrnary of Significant accounting policies Set out in note 2. The financial reporting fratnework that has been applied in their preparation is 8pplicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charities.. Stat8m8nl of R&comfflended Practi applicable lo charities preparing their accounts in accordance with FRS 102. In our opinion. when reporting in accordanc8 with 8 fair presentation framework the financia1 statements.. give a true and lair view of the stsle of the company's affai as al 30 Seplefflber 2025 and of it5 deficit for the financial y8ar then 8nd8d", have b88n properly prepared in accordance with United Kingdom Generally A¢p¢ed Accounting Practi,. and have been ppared in a¢cordanc8 with the requirernents of the Charities Act (Northern Iland) 2008. Ba$1$ for opinion We conducted our audit in accordanee with Inl8rn81ional Standards tsn Audlting IUKI IISAS IUKII and applicable law. Our responsibilities under Ih05e standards are further described in the Auditor'5 respon5ibililies lor the audit ol the financial stslemenls section of our report. We are independent of the company in accordance wilh ethieal quiremenls that are r8levant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have luifilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ¢on¢lu$lons relatlng to golng concern In auditing the finan¢i81 statem8nts, we have concluded that the trustees, use ol the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perform8d, w8 have not identthed any material uncertainties r$lating to events or conditions that, Individually or collectively, may cast significant doubl on the cornpany'5 ability lo continue as a going concern for a period of al least twelve months from the dale when the financial statem8nts ar8 aulhorised for issue. Our responsibilities and the responsibiltieS of the trustee5 Wlth respect lo going ¢on¢em are de$¢rib&d in the r81evant Sections of this report. Other Information The other information eornprises th8 information included in the annual report other than the financial slalemenls 8nd our Auditor's Report Ihereon. The trustees are r8sponsib18 for the other information contained within the annual report. Our opinion on the financial staternenls does not cover the other information and, 8XCOPt to the extent otherwise expli¢itly slated in our report, we do not expres5 any fom of assurance conclusion theon. Our r88ponsibility 15 to read the other Informauon and. in doing so. wnsider whether th8 Other infomialion is materfally in¢onsisl8nl with th& financial statements or Ouf knowledge obtsined In IhÈ course of the audit, or otherwise appears to be materially misslaled. Ir we identify such material inconsi51en¢ies or apparent rnalerial misstalemenls. we ar8 required to determine whether this gives rise to a material rnis51a18m8nl in th8 financial statements Ihern5elves. 11, based on the work w8 have perforrned, we conclude that there is a material misst8t8m8nt of this other inforrnation, wa are required lo report that fact. We have nothing to report in this regard. Opinion on other matter prescrlbed by the Companles Act 2006 In our opinion, bas&d on the work undertaken in the course ol the audit. the information given In the Truste&s' Report for the financial y&ar foi which the financial 5talements are ppared 15 con5i5t8nt with the financial slalements.. and the Trusle8s' Report has been prepaied in accordance with applicable legal requirements. Mztters on which w8 are rtqulred to report by ex¢eption In the light of our knowledge alld understanding of the company and ils environment obtained in the course of the audit, we have not id8nlifi8d rnaterial misststemenls in the TtU5tees' Report. W8 have nothing to report in respe¢l ol the following matters where the Charit18s Act INorth8rn Ir8landl 2008 requires us to raport lo you if, in our opinion.. adequate a¢tounling records have not been k8pl', or the financial statements are not in aureemenl with the accounting records and retum5', or certain di8closur88 of truslee5' remuneration specified by law are not made.. or the trustees were not entitled to pr8par8 th8 financial 51alements in a¢cordan¢e with the small cornpanies regime and take advantage ol the small companies. exernption in preparing the Trustegs, Annual Report.
INDEPENDENT AUDITOR'S REPORT to the Members of Clann Eireann Youth Club Responsibilitie5 of tru5tee5 for the financial statements As explained mor& fully in th& Statement of Truslee5' Responsibilities set out on page 6. the trustees are responsible lor the prepaffjtion of the financial 51atemenls and for being sat15fied that they give a true and fair view. and for such intemal control a5 they determine is necessary to enable the preparation of financial 5taternenls that are free from m8t8ri81 mis51atement, whether due lo fraud or error. In pparing the fin8ncial stalemenls, th8 trust88s are re5POn5ible for as5es5ing the company's atiility to continue as a going concem, disclosing, as applicable. mallers related lo going concern and using the going concern basis 01 accounting unless rnanagernenl either intends to liquidate the company or to ¢easg OP8rations, or has no realistic alternatve bul to do so. Auditor'5 responsibiliti•$ for the audlt of the financial statements Our objectives are to obtain rea50n3ble 3ssurance about whether the financial statements as a whole are free frorn material rni$$latemenl, wh8th&r due lo fraud or error, and to Issue an Audilols Report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISA5 IUKI will always dele¢l a material misstatem8nt when il exists. Misstatements can arise from fraud or error and ar8 consid8r8d tllglerial if. individually or In the ag9g31e, they could reasonably be expected to influ8nc8 the economic decisions of users taken on th8 basis of these fSnaacial stalemenls. Irregularities. including fraud, are instances ol non-cornpliance with laws and regulations. We design procedures in line with our responsibiliti8s, ouUin8d above, lo (tetect fflalerial rni55talements in respect of irregularities, including fraud. The extent to which our procedur88 ar8 capabl8 of d8t&cting irregularities, includirlg fiaud is detailed below.. Further information regarding the scope of our respon$lbllltles as audltor As part of an audit in accord8nce with ISAS IUKI, we exercise professional judgement and maintain professional scepticism throughout the audit. W8 al80'. Identify and asses5 the risks of material misstatement of th& financial stat8m8nls, whether due to fraud or error, design and p8rform audit procedure5 responsive to those risks. and obtain audit evidence th8t IS Sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misslalement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misr8pr8sentations. or the override ol internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that ar8 appropriate in Ihe circumstances, bul Flot for th8 purp058 of expressing an opinion on the effectiveness of the cornpanls internal control. Evaluate the appropriateness ol accounting poliues used and the reasonablen858 of accounting e5timate5 alld r&lated disclosures made by trustee5. Conclude on the appropria18ness of the Iruslees, use of the going concern basis of accounting and. baseil on the audit evidence obtained. whether a material uncertainty 8X151s relat8d to event5 or conditions that tnay Cast significant doubt on the compan$ ability lo continue as a going concern. If w8 conclude that a material uncertainly 8xisls, we are required to draw attention in our Auditorfs Report lo the related disclosures in the financial statements or. if such disclosu$ are inadequ818, to rnodify our opinion. Our conclusions are based on the audit evidence obtained up to the dale ol our Auditorfs Report. However, futur8 events or conditiOll5 may Cause the the company to cease lo continue as a going cOnrn. Evaluate the overall psentatIOn, structure and cont8nl of the financial staletnen15, including the disclosures. and whether the financial statements represent the und8rtying transactions and ev8nt5 in a tnanner that achieves lair pr8sentation.
INDEPENDENT AUDITOR'S REPORT to the Members of Clann Eireann Youth Club We communicate with those charged with governance regarding, among other matters, th9 plannèd scope and timing of the audit and significant audit findings, including any significant deficiencies in intemal oonlrol that we identify during our audit. The purpose of our audlt work and to whom we owe our re$pon5ibilities This report is made $0181y to the company's members, as a body. in accordance with Chaptèr 3 of Part 16 of the Companies Act 2006. Our audit WOTk has been undertaken so that we might sta19 to the company'5 members those matters we are requir6d to state to them in an auditols report and for no other purpose. To the fullest extent pennitted by law, we do not accept or assume responsibility to anyone other than th8 company and the company's members as a body, for our audit work, for this report, or for the opinions we hav& fom6d. Ruairi Magin DALY PAR Ch3rt8r8d A 4 Carnègie Lurgan Co. Armagh BT66 6AS Northern Ireland IS8nior Statutory Audltorl COMPANY LTD countants and Statutory Auditors treet 19 November 2025
Clann Eireann Youth Club STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 30 September 2025 Unrestricted R85trict8d Funds Fund5 202$ 2025 Total Un$tl¢le Reslricled Funds Funds Fund5 2025 2024 2024 Total Funds 2024 Note5 Incoming Resources Voluntary Incotne Activities for generating funds 153,723 153.723 279,703 17,895 244,991 118,173 136,068 244,991 279,703 Total ineoming r•stsurcoS 279,703 153.723 433,426 262,886 118,173 381,059 Re$our¢es Expended 285,261 150,882 436.143 320,390 116,041 436,431 Net In¢omln9loutgoing resources before transfers 15.5581 2.841 2,7171 157.5041 2,132 15S.3721 Transfers between funds 115,5691 15.569 Net movement in funds for the financial year 121,1271 18,410 12.7171 157,5041 2,132 155.3721 R$con¢lllatlon of fund$'. Total fund5 beginnin9 of the y8ar 16 2,448,403 2S,922 2.474.325 2,505,907 23,790 2,529,697 Total fund5 at the end of the year 2,427,276 44,332 2.471,608 2,448,403 25,922 2,474,325 The Statement of Financial Actli4ties includes all gains and losses recognis8d in the financial y88r. l incomg and axpendilure relate to continuing a¢livities. ThB notes on pages 13 10 17 form part of the financial 51alemenls 10
Clann Eireann Youth Club BALANCE SHEET as at 30 September 2025 2025 2024 Notes Flxed Assets Tangible asse15 2,483,643 2,537,946 Current Assets stocks D8btors Cash at bank and in han 10 11 12 50 37,945 31.462 75.688 17.301 93.039 69,457 Credltors: Amounts falllng due wlthln one year 13 110S,0741 1133.0781 Net Current Liabilities 112,0351 163,6211 Total Asset$ 10$$ Cuffont Liabilities 2,471,608 2,474,325 Funds Reslricled trust funds Designated funds IUnre5trictedl G8n8ral fund lunrestric18dl 44.332 1,730,444 696.832 25,922 1,807.390 641,013 Total funds 16 2,471,608 2.474.325 Approved by the Board of Trust••$ and authorS$ed for Issue on 19 November 2025 and signed on its behalf by Rol$ln Bell Trustee Michael Mulholland Trustee The notes on pages 13 10 17 form part of th8 financial statements 11
Clann Eireann Youth Club STATEMENT OF CASH FLOWS for the financial year ended 30 September 2025 2025 2024 Not85 Cash flow5 from operating a¢tivitles Net mov8m8nt in funds Adjustments for.. Depreciation 12,7171 155,3721 97.263 93,251 94,546 37,879 Movements in working Capital.. Moveent in debtors Movement in creditors 137.7431 17,247 123,8921 19,060 Cash generated from operations 74,050 33.047 Cash flows from investing activitles Paymènts lo acquire langible assels 142,9601 117.8951 Net Increase In cash and cash equivalents Cash and cash equlvalents at the beginning of th8 year 31.090 110,3231 15.152 125.4751 Cash and cash equivalents at the en(1 of the year 12 20,767 110,3231
Clann Eireann Youth Club NOTES TO THE FINANCIAL STATEMENTS for the finan¢ial year ended 30 Sept8mb8r 2025 GENERAL INFORMATION Clann Eireann Youth Club is a charity incorporated in Northern Ireland. The regISted office of the company is 53 Lake Str88t. Lurgan. Co. Arfflagh, BT67 9DT, Northern Ireland which 15 also the principal place of business of the company The finan¢ial stat8menls h8V8 been preserlted in Pound 1£) which is a150 the functional currency of the company. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting policie5 have been applied ¢onsislenlly in dealing with items which ar8 considered material in relation to the charity's financial slaternents. Basi5 of preparatlon Th8 fin8nci81 statement5 have been prepared on the going Concern basis under the historical cost convention, modified lo include certain it8m5 at fair value. The financial statements have been prepared in a¢cord8nce with the Statement ol Recommended Practice ISORPI'Accounting and Reporting by Charities preparing their accoun15 in accordance with the Finan¢ial Reporting Standard applicable in the UK and Republic of Ireland FRS 102" As permitted by the Companies Act 2006, the company has vari8d th8 standard format5 in that act for the Statement of Financial Activities and the 8alan¢e Sheet. Departures from the st8ndard formals are lo cornply with the requirem8nls of th8 Chariti85 SORP and are in Compliance with section 4.7. 10.6 and 1 S.2 of that SORP. Statement of complianc8 The financial statements of th8 cornpany for the financlal year ended 31 December 2017 have been prepared on the going Concern basi8 and in accordance with the Stzlement of Recommended Practice ISORPI 'Accounting and Reporting by Charities preparing their accounts in aecordance with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland FRS 102.. Ineoming Re$our¢e$ Voluntary incotne or capital is in¢luded in the Statement of Finanual Activi1185 when th8 company is legally entitled to it, its financial value can be quantified with reasonable rtaintY and there is reasonable certainly of its ultimate receipt. Enli118rn8nl to legacies 15 considered established when the company has been notified of distribution lo be made by th& 8xeculors. Incom8 received in advance of due performance under a conlra¢l Is accounted for as deferred income until earned. Grants for 8Ctivilies ar8 recogni58d as incorn8 when the related conditions for legal 8ntilletnenl have tieen mel. All other income is accounted for on an accruals basi5. Resources Expended All resources expended are accounted for on an accruals basis. Charitable a¢tivilies include costs of s8rwices and grants, support costs and d8preciation on related assets. Costs of 9eneraling funds similarly include fundraising activities. Non-stsff costs not attributed to one category of activity are allocated or apportioned pro-rala lo the staffing of the relpvant sernfi¢e. Finance, HR, IT and administrativ8 Staff cost5 are directly gltribut8ble lo individual activities by objective. Governan¢e costs are those associa18d with constitutional and stalulDry requirements. Tangible fixed a$5et$ and depreclatlon Tangible fixed assets are stated al c05t 01 at valuation, less ac¢umulaled depreciation. The charge to depclaI10n is cAlcu18t8d to write off the original c05t or valuation of tangible fixed assets. less their estimated residual value. over their expected useful lives as follows.. Land and buildings fr88hold Fixtures. fittings and equipment 4 /4 Reducing Balan 250h R6ducifig Balance Debtors Debtors are recognised at the seltl8ment arnount due after any discount offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. Income recognised by the cornpany frotn government ag8nci8s and other co-funders. bul not yet received al year end. is induded in debtors. Cash at bank ond In hand Cash al bank and In hand comprises cash on deposit at banks requiring less than three months noticè of withdrawal. 13
continued Clann Eireann Youth Club NOTES TO THE FINANCIAL STATEMENTS for the finan¢ial year ended 30 Seplemb&r 2025 Taxation and deferred taxatlon No current or deferred taxation arises as the company has been grante(J charitable exemption. Irrecoverable valLJ8d added tax is expensed as incurred. INCOME DONATIONS AND LEGACIES Unrestri¢ted Restrl¢ted Fund5 Fund5 202S 2024 Grants Receiv8d 153,723 153.723 136,068 OTHER TRADING ACTIVITIES Unrestrlcted Restricted Fund$ Funds 2025 2024 Youth Club & GAA Incorne 279,703 279.703 244,991 EXPENDITURE CHARITABLE ACTIVITIES Dliect Costs Other Cost$ Support Costs 2025 2024 Ch8ritab18 Expenditure 436,143 436,143 436,431 SUPPORT COSTS Charltabl¢ Activittes 2025 2024 EA- Period Poverty Depreciation GAA Expenses Other Grant Funding EA- N8ighbourhood Renewal EA- Core 312 93.251 228.841 16.397 97,263 193.866 32,979 6.861 105,174 97.263 193,866 32.979 6.861 105.174 97.630 436.143 436.143 436,431 ANALYSIS OF SUPPORT COSTS 2025 2024 EA- Period Poverty Depreciation GAA Expenses other Grant Funding EA- Neighbourhood Ren8wal EA- Core 312 93,251 228.841 16,397 97,263 193,866 32,979 6,861 105,174 97.630 436,143 436,431 NET INCOMING RESOURCES 2025 2024 Net In¢omlng Resources are stated after chargingllcreditlngl- Depreciation ol tangible assets Auditor's iernuneration". audit servi¢gS 97,263 93.251 5,868 5,408 14
continued Clann Eireann Youth Club NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 September 2025 INVESTMENT AND OTHER INCOME 2025 2024 Insurance dairn5 receivable 35,184 EMPLOYEES AND REMUNERATION The staff costs ¢omprise= 2025 2024 Wag85 and sal8ri85 82,552 71,649 TANGIBLE FIXED ASSETS Land and Flxtures, bulldlngs flttln9s and freehtsld equlpment Total Cost Al 1 October 2024 Additions 3,267.347 111,838 42.960 3,379,185 42.960 AI 30 Septgmber 2025 3,267,347 154,798 3,422,145 Depreciation Al 1 October 2024 Charge for the financial year 767,710 76,946 73.529 20,317 841.239 97,263 At 30 September 2025 844,656 93.846 938.502 Nel book value At 30 September 2025 2.422.691 60.9S2 2.483.643 At 30 Sap18rnb8r 2024 2,499,637 38,309 2,537,946 10. STOCKS 2025 2024 stock (non trading) 50 so 11. DEBTORS 2025 2024 Other debtors Prepayrnents and accrued inwme 70.688 5,000 32,945 5.000 75,688 37,945 12. CASH AND CASH EQUIVALENTS 2025 2024 Cash and bank balances Bank overdrafts 17,301 3.466 31,462 141,7851 20,767 110.3231 15
continued Clann Eireann Youth Club NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 S8p18rnber 2025 13. CREDITORS Amount5 falling due within one year 2025 2024 Bank overdrafts Trade Creditors Taxation and social security cost5 (Note 141 Other ¢reditors A¢¢ruals and deferrecl income 13.4661 340 819 46,047 61,334 41.785 1.760 666 55,200 33,667 105.074 133,078 14. TAKATION AND SOCIAL SECURITY 2025 2024 Credltors.. PAYE I NI 819 686 15. RESERVES 202S 2024 Al the b8ginning of the year Deficit for the fingncial y8ar 2,474,325 12,7171 2,529,697 155,3721 Al th8 8nd of the year 2,471,608 2.474,325 16. FUNDS 16.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Funds Funds Total Funds At 1 October 2023 Mov8m8nt during the financial year 2,505.907 157,5041 23,790 2,132 2.529,697 155,3721 AI 30 Segletnber 2024 Mov8ment during the financial year 2,448.403 121,1271 25,922 18,410 2.474.325 12,7171 At 30 September 2025 2,427,276 44,332 2,471,608 16.2 ANALYSIS OF MOVEMENTS ON FUNDS Balanco 1 O¢tober 2024 Income Expendlturo Transfers Balance between 30 Septèmber funds 2025 Restricted funds ducalion Authority Other Grants 13,0911 29,013 105.425 48.298 117.902 32.979 15.569 44.332 25.922 153.723 150,882 15,569 44.332 Unrestrlcteil funds Capital Gen8r81 1.807,390 641,013 76,946 216,631 1,730.444 696,832 288,019 115.5691 2,448,403 288,019 1293.5771 115,5691 2.427.276 Tolal funds 2.474.325 441,742 444,459 2,471.608 16
continued Clann Eireann Youth Club NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 Septetnber 2025 17. RELATED PARTY TRANSACTIONS The tru51885 consider Clann Eireann Sotial Club lo be a lated party. During the course of the year an amount of £8,316 was r8ceived from the social club, no monies are owed at the year end. There were no other were lated party transactions and the were no transactions to or from any Trust885 during the year. 17
LANN EIREANN YO TH SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL TEMENT FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 NOT COVERED BY THE REPORT OF THE AUDITORS 18
Clann Elreann Youth Club SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Slalement for the financial year ended 30 September 2025 2025 2024 Incom8 406,558 388.348 Expenses Wages and salaries Health & Wellbeing Insurance Light and h@al Cleaning Repairs and Maintenan (corel Printing, postage and 5talionery T8lephon8 ICor81 Youth Club Aclivily Costs Senior Football Expenses WGF Expenses County Board F88S Annual Dinner Dance Expenses Physio Costs Player lTrjury Cost5 Underag8 Football Running Costs - GAC Mi5cellaneous- GAC Auditorfsllnd8pend8nt Examiner'5 r8muneration Bank charges- Youth Club Depreciation 82.552 24.596 645 16,899 1.312 5.311 332 3,343 14,061 45,761 23,746 16,400 14261 6,418 38,806 8,367 43.971 9,134 5,868 100 97.263 71,649 16,397 10.800 1,600 2,179 1,704 1.641 4,377 29,038 24,598 16,983 13431 2,678 15.953 12,126 90,031 43.278 5.408 372 93,251 444,459 443,720 Mlscellaneous income Insurance claims r8c6ivabl& 35,184 Net dellclt 12,7171 155,3721 The supp18menlary inforrnalion do85 not forrn part of the audi18d financial 5taternents 19