Registration number N1626526
Charity number: NIC 102427
Pobal Mhuileann an tsiain
(Company limited by guarantee)
Dlrectors, report and financial statements
for the year ended 31 March 2024

Pobal Mhuileann tsiain
Company limited by guarantee
Contents
Pago
liiforniatioi)
Directors, report
Independent Exaininers Report
Statenicnt of finaiicial Activities
Balanc¢ sh¢¢t
Notes to the fiiiaiicial statements
8-11

Pobal Mhuileann an tsiain
Company limited by guarantee
Company information
Directors
Risteard MacDaibheid
Oilibhear MacTaidgh
Antaine O'Feargliail
Maire Ui Pheatain
Mfcheai O FIaoiain
Secrelary
Maire Ui Plieatain
Charity number
NIC 102427
N100484
Company iiumber
N1626526
Registered office
l Daisy Park
Sion Mills
Strabane
BT82 9QD
Accountants
M¢Groarty Mccafferty & Company Ltd
Accountants & Consultants
2 Carlisle Terrace
Derry
BT48 6JX
Business address
l Daisy Park
Sion Mills
Strabaiie
BT82 9QD
Bankers
Bank ofireland
27 Culmore Road
Derry
BT48 8JB
Page I

Pobal Mhuileann an tsiain
Company limited by guarantee
Directors, report
ror the year ended 31 March 2024
The directors present their report and the financial statements of the company for the year ended 31 March 2024.
Dlrectors
Tlie directors who served the company during the year are as follows:
Risteard MacDaiblieid
Oilibhear MacTaidgh
Mlchael O Haolain
Antaine O'Fearghail
Maire Ui Pheatain
Our Objective and Aims
To promote educational achicvements tlirough the medium of the Irish language and to run an extensive
programme of Irisli classes Ccltering for all levels of proficiency, to organise cultural events including local
festivals, music events and dranias in Irish and to encourage participation froin both sides of the Communily and
from a wide range ofellinic and class bllckgrounds.
Public Benefit
The direct benefits flowing from the objective and aims include people attaining educational achicvements
through the medium of tlie Irish language. The cliarity also carries out interviews to ass¢ss suitability for bursary
grants on behalf of Omagli District Council. provide GCSE, AS and A2 level Irish language courses for students;
providc classcs for parents of tliose cliildren attending Irisli medium schools. organising trips for adults to the
Irish Gaeltacht region. fr¢e podcasls providing introductory lessons in the Irish language on the website
easyirish.com; organising cultural ¢v¢nts such as local f¢stivals including participating in the local annual St.
Patrick's Day Parade, musical events and drainas iii Irish.
Flnanclal Revlew
The financial review is sumiiiarised in the enclosed accounls.
Plans for Future Perlods
Our future plans are to Continue to promote educational achievement through the Inedium of Irish and to continue
to organise cultural events.
Structure Covcrnanco and Management
Governin
Document
The organisation is a charitable company limited by guarantee, incorporated on 5th September 2014 and
r¢gi5ter¢d as a charity on 16th July 2015. The company was establislied under a Memorandum of Association
which establislied Ilie objects and powers of the charitable coinpany and is govemed under its Articles of
Association.
Recruitment and A
ointment of the Board of Directors
Directors are appointed at the Annual General Meeting and hold offIce until the next AGM following their
appointment.
Page 2

Pobal Mhuileann an tsiain
Company limited by guarantee
Directors, report
ror the year ended 31 March 2024
Obli
ations of Ihc Boar
Tlie main obligation of the Board is to develop and oversee the iinplementation of policy and to ensure that
structures and managemeiit Comply witli legal requiremcnts and good governance practice.
Risk Mana
ement
Tlie directors have assessed the major risks to which the cliarity is exposed, in particular those related to the
operations and finaiices of tl)e organisation, and are satisfied that systems are in place to Initigate the exposure to
tlie Inajor risks.
Responsibllltlcs of the Board of Directors
The directors are responsible for preparing the annual report and the financial statements in accordance with tlie
applicable law and United Kingdom Generally A¢c¢pted Accountiiig Practice.
Company law requires the directors to prepare financial statements for each financial year, which give a ture and
fair view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including tlie income and expenditure of the cliaritable company for tliat period. In preparing these
financial stateinents, the directors are required to:
sel¢¢t suitable accounting policies and apply tlieIn consistently.
observ¢ In¢thods and principles in the Charities SORP 2019 (FRS 102).
make jiidgem¢nts and cstimates that are reasonabl¢ and prudent;
state wliether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and expaliiied in the financial stalements;
prepare tlie financial stateinents on the going concern basis unless it is inappropriate to presume that the charity
will continue in business.
Tlie directors are responsible for keepiiig adequate accounting records whicli disclose with reasonable accruacy at
any tiine the financial position of the charitable company and to enable tliem to eiisure that the financial
statements comply witli tlie Companies Act 2006. The directors are also responsible for safeguarding the assets of
the charitable compaiiy and hence for taking reasonable steps for tlie prevention and detection of fraud and other
irregularities.
Independent Examiner
A resolution to re-appoint M¢Groarty, Mccaffety & Company Ltd as iiidependent examiners will be proposed at
the annual general meetiiig.
Tli15 report is prepared in accordance witli the special provisions of Part 15 of the Companies Act 2006 relating to
small coInpanies.
This report is approved aiid authorised for issue by tlie board on I l December 2024 and sigiied on its behalf by:
-106J4-
Director
Director
Page 3

Pobal Mhuileann an tsiain
Company limited by guarantee
Independent examiner's report on the unaudited financial statements to the directors of
Pobal Mhuileann an tsiain
We report on the accounts of the coirjpany for tlie year ended 31 March 2024, which are set out on pages
5-11
Respcctivo responsibilities of charity directors and examiner.
As the cliarity directors you aK responsible for the preparation of the accounts in a¢¢ordance with tlie
requirements of the Coinpanies Act 2006. Haviiig satisfied ourselves that the cliarity is not subject to audit
under company law, and is eligible for indepeiident examination, it is our responsibility to.
examii)e tlie accounts under section 65 of the Cliarities Act 2008;
follow the proccdures laid down in tlie general directions given by the Charity Commission for Northern
Ireland under section 65(9)(b) of the Charities Act 2008.
stale wlietlier particular matters liave coine to our atteiition.
Basis of indopcndent cxamintr'$ report
We liave e,xainined your cliarity accouiits as required under section 65 of tlie Charities Act and our
exainination was carried out in accordance with tlie geiieral directions given by the Cliarity Commission for
Northerii Irelaiid under Sectioii 65(9)(b) of tlie Charities Act. The examination included a review of the
accounting records kept by tlie charity and a coinparison of the accounts presented witli those records. It also
included a consideration of any unusual items or disclosures in the accounts, and seeking explanations from
you as cliarity directors conceniing any sucli matters.
Our role is to state whetlier any material inatters have coine to our attention giving us cause to believe:
that accounting records were not kept iii accordance wilh section 386 of tlie Companies Act 2006;
that the accounts do not accord with thosc accounting records;
that tlie accounts do not comply witli tl)e accounting requireinents of the Section 396 of the Companies Act
2006 and tlie Inethods and principles of tlie Charities Staleinent of Recoinmended Practice applicable to
¢liarities preparing tlieir accounts in accordance with the Fiiiaiicial Reporting Standard applicable in the UK
and Republic of Ireland;
that tliere is furtlier information needcd for proper understanding.
Independent examiner's statement
We have completed our exainination aiid have no ¢on¢erns in respect of the matters listed above and, in
coniiection with tlie following directioiis of the Charity Cominission for Northern Ireland, we liave found no
malters that require drawiiig to your attention.
McGroarty, Mec
& Company Ltd
Acc
nd Tax cO￿su1t￿ntS
rlisle Terrace
Derry
BT48 6JX
Date: 11 December 2024
Page 4

Pobal Mhuileann an tSiaiD
Company IRmited by guarantee
Statenient of Financial Activities
for the ended 31 March 2024
Total
Funds
2024
Total
Funds
2023
Unrestricted
Funds
Restri¢tod
Funds
Income and Ei xpenditure
Incoming Resources
Incoming rcsources from charitable activities
460
460 12,487
Total Incoming Rosources
460
460 12,487
Rosources Expended
Manageineiit & Administration
Total Resources Expended
4,182
4,182
3,521
4,182
4,182
3,521
Net Incoming l (Outgoing) Resources
(3,722)
(3,722)
8,966
Balances brougyht forward l April 2023
22,109
22,109
13,143
Balances carried forward 31 March 2024
18,387
18,387 22.109
The above amounts relate to continuiiig operations of the charity.
The charity lias no recognis¢d gains and losses otlier than those included in the results above and tlierefore no
separate stateniei)t of total recognised gains and losses has been presented. There is no dirrerencc between tli¢
net iiicoming resources for the year stated above and tlieir historical cost equival¢nts.
Page 5

Pobal Mhuileann an tsiain
Company limited by guarantee
Balance sheet
as At 31 March 2024
2024
2023
Notes
Current assets
Debtors
Cash at bank and in liand
11,661
7,206
11,661
10,928
18,867
22,589
Creditors: amounts falling
due within one year
(480)
(480)
Net eurrnnt assL,t$
18,387
22,109
Total assets less current
Ilabllltlcs
18,387
22,109
Net Assets
18,387
22,109
Funds
Unrestricted
Restricted
18,387
22,109
Funds
18,387
22,109
The notes on pages 8 to 11 form an integral part of these financial statements.
Pagc 6

Pobal Mhuileann an tsiain
Company limited by guarantee
Balance sheet (conlinued}
In approving these financial statements as directors of tlie coinpany we liereby confirm:
Tlie coinpany was cntitled to exemption from audit under s477 of the Coinpanies Act 2006 relating to small
ompanies.
The meinbers Iiave not required tlie company to obtain an audit in accordance with section 476 of the
Coinpaiiies Act 2006.
Tlie directors ackiiowledge tlieir respoiisibilities for complying with the requireinents of tlie Companies Act
2006 witli respect to accounting record5 and preparation of accounts.
These accounts liave been prepared in accordance with the provisions applicable to small companies subject to
tlie small coinpaiiies regime and iii accordance with SORP (FRS102).
The financial 51ateiiient5 were approved and authorised for issue by the Board on I l December 2024 and
signed on its behalf
Director
Dlrector
Roglstration number N1626526
The notes on pages 8 to 11 form an integral part of these financial statements.
Page 7

Pobal Mhuileann an tsiain
Company limited by guarantee
Notes to the financial statements
for the year cnded 31 March 2024
GencrAI Information
The company is a private company limitcd by guarantee, registered in Northern Ireland. The address of
the registered offi¢e is l Daisy Park, Sion Mills, Strabane, BT82 9QD.
1.1. Accountlng convention
The principal accouiiting policies adopted in the preparation of the financial statements are set out
below and have reinained unchangcd froni tlie previous year, and also have been consistently applied
witliin tlie saine accoLints.
Tlie cliarity Constitutes a public benefit entity as defined by FRSI 02. Th¢ financial statements have
been prepared in accordance witli the accounting policies set out in notes to tl)e accounts and coinply
with the cliarity's goveriiing document, the Charities Act (Nortliern Ireland) 2008 and Accounting and
Reporting by Charitie5: Statement of Recommended Practice applicable to Gliarities preparing their
accounts in accordance with tlie Financial Reporting Standard applicable in tlie UK and Republic of
Ireland publislied in October 2019 (SORP 2019) and the Coiiipanies Act 2006.
The fiiianeial statements are prepared on a going eoiicern basis under tlie historical cost convention,
Inodified to included certain itcins at fair value. Tlie finaiicial statements are presented in sterling
which is tlie functional currency of the cliarity.
Income
(i) Grants
Grants represents all ainoiints received and receivable during the year.
Capital grants are released to the profit and loss account in the year in which they are received in
lin¢ witli the SORP (FRS102).
Revenue graiits are credited to the Statement of financial Activities in the year they are received.
(IT) Donations & administration income.
Tliis comprises ainounts received during the year.
1.3. Expenditure
(i) Direct Charitable Expenditure
This represents all expenditure directly attributable to charitable causes.
(li) Management & Administration
Tliis includes all other expendÉture Iiot directly allocated above and a portion of the overhead costs
attributable to Inaiiagement and administration.
Page 8

Pobal Mhuileann an Isiain
Company limited by guarantee
Notes to the financial statements
for thc year ended 31 March 2024
continued
Unrestricted Restricted Total
Income
Income Funds
2024
2024
Total
Funds
2023
In¢oming Resourccs
2024
Donations and Fundraising
460
460
12,487
460
460
12,487
(i)
Rcstrieted Funds
Funds received whicli are eannarked by the funder for specific purposes. Such purposes are
wiiliin tli¢ overall aims of tlie orgaiiisation.
{ii)
Unrestricted Funds
Funds whicli are expendable at the discretion of the company in furtherance of the aims of tlie
charity. In addition funds may be held in order to finance capital investment and working
capilal.
Resources Ei xpcndcd
Unrestrlcted
Funds
Restricted
Funds
Total
2024
Total
2023
Management & Administration
Prograinme costs
Water rates
Insuraiice
Liglit & lieat
Maintenancc
Donatioils
Accountancy
Bank fee5 & intcrest
General ¢xpeiises
1,240
178
820
91
300
800
626
127
1,240
178
820
91
300
800
626
127
462
157
770
721
300
420
480
210
4,182
4,182
3,521
Tax on (loss)Iprofit on ordinary activities
No cliarge to taxation due as the coiiipany has charitable status.
Page 9

Pobal Mhuileann an tsiain
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
coiitiiiued
Debtors
2024
2023
Otlier debtors
11,661
11,661
Creditors: amounts falling du¢
wllhln ono year
2024
2023
Accruals
480
480
Movcmtnts in Funds
At
At
l April Incoming Outgoing 31 March
2023 resources resources
2024
Restricted funds:
Restricted funds
Unrcstrictcd funds:
Unrestricted funds
22,109
460
(4,182)
18,387
Total unrestricted funds
22,109
460
(4,182)
18,387
22,109
460
(4,182)
18,387
Related party transactions
Tliere were no related paty transactions in the year under review.
Controlllng intorest
Thc controlling iiiterest lies willi tlie board of directors.
Company limited by guarantee
Tlie company is limited by guarantee and does not have a share capital.
Page 10

Pobal Mhuileann an tsiain
Company limited by guarantee
Notes to the financial statements
for the year ended 31 March 2024
continued
10.
Post balance sheet events
No significant events have taken place since the year end that would result in adjustments to 2024
financial information or inclusion of a note thereto.
Page 11