REGISTERED COMPAIYY NUMBER: N1610196 (NorthcrD Ir¢land) REGISTERED CHARITY NUMBER: 102825 ort of the Trustees and Unaudited Financial Statements for the Year Ended 31 December 2022 for Conrndh na Gaeil e Boirehc loehtar E M Sheehan Limited Chartered Certified Accountants TIA E M Sheehan & Co 30A Greencastle Street Kilkeel Co. Down BT34 4BH
Conradh na Gaeil e Boirche Iochtar Contents of the FinaneiAI Statements for tbe Year Ended 31 Deeember 2022 Pag¢ Report of the Trustees Independent Examiner's Report Statement of Financial Activities BAlance Sheet Notes to the Financial Statements 10 to 18 Detailed Statement of Financial Activities 19 to 20
Conradh Gaeil e Boirehe loehtar ort of the Trustees for the Year Ended 31 December 2022 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the flnancial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aim5 We are a voluntary organisation based in the Moumes, County Down, whose aims is to promote the Irish language as well as public awareness, knowledge and understanding of all of the cultural and inguistic heritages of Ireland. Our organisation is established to advance education, reconciliation and training for the benefit of the general public in South Down and its environs. It is an Irish language, cross-community group which aims to promote the usage of and learning of Irish locally to all communities. We engage with the community by organising events and we aim to forge deep links with all the local community in the wider Kilkeel area as well as with local schools. Our activities, whilst focusing on the Irish language community are run on a bilingual basis and aim to attract the widest possible participation and interest, thus having a wider public benefit to the community in the area. ACHIEVEMEIYT AND PERFORMANCE Charitable activities We have year on year improved and increased the activities we have to offer in order to target a]1 age groups,backgrounds.interests and demands of the community. Some of the events organised throughout the year include but not limited to.. - Lectures and talks - Community events, Afterschool activities (art, craft, play time), and - Youth clubs and schemes across the community, - Two week promotion of the Irish language and Cultures ' Seachtain na Gaeilge" Adult night classes and intensive language courses. - Library and Youth Club - Parent and Toddler Group Seasonal fun-days for families and young people etc. We hope to maintain and add to the above list in the coming y¢ar in order to extend the service5 provided to our catchment area of learners and Irish speakers. Page I
Conradh na Gaeil e Boir¢he Iochtar ort of the Trustees r the Year Ended 31 December 2022 ACHtEVEMENf AND PERFORMANCE Fundraisillg activities CnaG Boirche Iochtar rl and holds a number of events and progranllnes throughout the year to tsrget both young people and adults who are interested in the Irish language. This is done through a number of different methods, including but not limited to. - Language Classes - Fun Days, Workshops - Online Shop - Language Courses - Parent GTOUPS - Summer Schemes etc. Internal and external factors Our objectives could only have been achieved by securing a centre to facilitate, run and organise the charitable activities developing the Irish Language in the Mourne are& With funding received from the Irish Language Investment Fund and other bodies we were able to secure a base. Our centre. 'Pairc na Mara, is now CogniSed as a cultural and sociaI entelprise hub for all the community. The building allows for different groups and projects to tske place, allowing us to provide employment for people which would otherwise be unavailable. FINANCIAL REVIEW Financial position We CuentlY operate within tight financial constraints and depend on the time and efforts of our volunteers, committee and development officer to meet our aims. We are grant aided from the following: - Forns Na Gaeilge - Glor na NGael - Newry Mourne Down District Council - Conradh Na Gaeilge - An Ciste Intheistiochta Gaeilge - other smaller grants gained from other orgainisations The events we run are generally free or have a minimum charge to attend. Any funds raised through events &8SiSt with covering the ever rising running costs of the centre. Page 2
Collradh ng Gaeil e Boir¢he lo¢htar ort of tbe Trus¢tts for the Year Ended 31 December 2022 FUTURE PLANS Pairc na Mara, is the base for CnaG Boirche lochtar and comprise of a community centre where we hold are activities. We intend to further develop the facilities we have in order to extend our range of services to our target audience. We also hope to extend our services and provide Irish Language support on a larger scale in the years ahead. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenl, its Memorandum & Articles of Association, and constitutes a limited company, limiled by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1610196 (Northern Ireland) Registered Charity number 102825 Register office 392 Glassdrumman Road Annalong Co. Down BT34 4QW Trustees Mr Eamon Rodgers Mr Edward Feeney (resi8ned 30.6.23) Mr Liam McGreevy (dece&sed 30.6.23) Mrs Kerry Trainor (appointed 1.7.23) Mr Stephen Deegan (appointed 1,7.23) Independent Examiner E M Sheehan Limited Chartered Certified Accountants TIA E M Sheehan & Co 30A Greencastle Street Kilkeel Co. Down BT34 4BH Approved by order of the Fx>ard of tneeS on 8 August 2023 and signed on its behalf by: Page 3
Conradh Gaeil e Boirche lochtar ort of the Trustees for the Year Ended 31 December 2022 Mr Eamon R(Klgers - Trustee Page 4
Inde endent E%arniner's Re ort to the Trv$tees of Conradh na Gaeil e Boirche lochtar I report on the accounts of the company for the year ended 31 December 2022, which are set out on pages seven to eighteen. Respective responsibilities of charity trustees and examiner As the charity's trustees (and also the directors for the pUrpoS of company law) you are responsible for the preparation of the accounts in accordance wlth the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charlty Commission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have com¢ to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under StIOn 65 of the Charities Act and my examination was Caled out in accordance with the general Direction5 given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the CharÈties Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items OT disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord wxth those accounting ordS That the accounts do not comply with the accounting requir¢m¢nts of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Sialement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Rep)rting Standard applicable in the UK and Republic of Ireland That there is further infOrntion needed for a proper understanding of the accounts to be reached. Independent exydminer's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and. in Connection with following the Directions of the Charity Commission for Northern Ireland, I hav¢ found no matters that require dTawing to your attention. Pag¢ 5
Inde endent Examiner's Re ort to the Trustees of Conradb na Gaeil e Boirehe lochtar Una Lindsay, FCCA E M Sheehan Limited Chartered Certified Accountanls TIA E M Sheehan & Co 30A Greencastle Street Kilkeel Co. Dow BT34 4BH 8 August 2023 Page 6
Conradh na Gaeil e Boirche Ioebtar Statement of Financial Activities for tbe Year Ellded 31 December 2022 31.12.22 Total funds 31.12.21 Unr¢stri¢ted Restricted fund fund funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 62,388 62,388 21.368 Investment income 500 500 a7. 3,000 Total 62,888 62,888 24,368 EXPENDITURE ON Raising funds 4J89 7,142 11,531 Charitable activities Various Annual Schemes 4,858 4,858 628 Other 43,082 43,082 15,340 Tot81 52,329 7,142 59,471 30.735 NET INCOME/(EXPENDITURE) 10,559 (7,142) 3,417 (6,367) RECONCILIATION OF FUNDS Total fijnds brought fonvard (5,998) 188,052 182,054 188,421 TOTAL FUNDS CARRIED FORWARD 4,561 180,910 185,471 182,054 The notes fom) part of these finan¢ial statements Page 7
Conradh n% Gaeil e Boirche Ioebtgr Balance Sheet 31 December 2022 31.12.22 Total fundy 31.12.21 Totsl funds Unrestrict¢d Restricted fund fund Notes FIXED ASSETS Tangible assets (6,202) 180,910 174,708 179,718 CURRENT ASSETS Debtors Cash at bank 721 11,363 721 11,363 1,580 1,956 12,084 12,084 3,536 CREDITORS Amounts falling due within one year io (1,321) (1,321) .(1,200) NET CURRENT ASSETS 10,763 10,763 2,336 TOTAL ASSETS LESS CURRENT LIABILITIES 4,561 180,910 185,471 182,054 NET ASSETS 4,561 180,910 185,471 182,054 FUNDS Unrestricted funds Restricted fund5 4,561 180,910 (5,998) 188,052 TOTAL FUNDS 185,471 182,054 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022. The members have not required the company to obtsin an audit of its financial statements for the year ended 31 December 2022 in accordance wkth Section 476 of the Companie5 Act 2006. The notes forn) part of these finan¢i&l statements Page 8 ontinued...
Conradb na Gaeil e Boirche lochtar Balance Sheet- continued 31 December 2022 The trustees acknowledge their responsibilities for (a) complying with the requiretnents of the Companies Act 2006 with respect to accounting records and the preparation of accounts. (b) th¢se accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime. The financial statements were approved by the Board of Trustees and authorised for issue on 8 August 2023 and were signed on its behalf by.. Mr Eamon Rodgers - Trustee The notes fom) part of these financial statements Page 9
Conradb na Gaeil e Boirche Iochtar Notes to the Financial Statements r the Year Ended 31 Deeember 2022 ACCOUNTING POLICIES Basis of preparing the fanCial $t4tements The financial statemenls of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial ReportTrng Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financsal Reporting SLandard applicable in the UK and Republi¢ of Ireland, and the Companies Act 2006. The financial slalements have been prepared under the historical cost ¢onvention. Income All income is recognised in the Siatement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount C8J] be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the cl]arAty to that expenditure, it is ptobable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been aIlocated to activities on a basis consistent with the use of resources. Tangible red assets Depreciation is provided at the following annual rates in order to write off each &sset over its estimated useful life. Long le&sehold Fixtures and fittings Computer equipment 40/0 on reducing balanc¢ 150/0 on reducing balance 33% on cost Taxation The charity is exempt from corporation tax on its cl]aritable activities. Fund accounting Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the tntstees. Restricted fimds can only be used for particular restrict purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Page 10 continued...
Conradh na Gaeil e Boirche lochtar les to th iDancial ntinued for the Year Ended 31 Deeember 2022 ACCOUNTING POLICIES - continued Fund accounting Further explanation of the nature and purpose of each fund is included in the notes to the financial stalements. DONATIONS AND LEGACIES 31.12.22 31.12.21 Donations Grants 5,886 56,502 1,200 20,168 62,388 21,368 Grants received, included in the above, are as follows.. 31.12.22 31.12.21 FORAS Newry & Mourne DEARA Coronavirus Job Retention Scheme Cross Community Funding An Ciste Funding Oireachtas Na Gaeilge Glor Na Ngael Teor 5,800 28,840 1,221 6,787 1,349 4,993 6,873 166 4,581 16,060 56,502 20,168 Pagell ontinued...
Conr#dh na Gaeil e Boirche Ioebtar Notes to the Financigl Statements - eontinyed for the Year Ended 31 December 2022 INVESTMENT INCOME 31.12.22 31.12.21 Rents received 500 3,000 RAISING FUNDS Raising donAtions and legacies 31.12.22 31.12.21 Depreciation Support costs 7,142 921 7,440 4,947 8,063 12,387 Investment maDV4gement costs 31.12.22 31.12.21 Property repairs 3,468 2,380 Aggregate amounts 11,531 14,767 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is slated after chargingl{crediting): 31.12.22 31.12.21 Depreciation - owned asscts 8,184 7,693 Page 12 continued...
Conradh na Gaeil e Boirche lochtar Notes to the Financial Statements- continued f r ¢he Year Ended 3A Decem er 2022 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021. Trustees, expenses There were no trusfres, expenses paid for ihe year ended 31 December 2022 nor for the year ended 31 December 2021. COMPARATIVES FOR THE STATEMENT OF FINANCLiL ACTIVITIES Unrestricted Restricted nd fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 21,367 21,368 Investment income Total 24,367 EXPENDITURE ON Raising funds 7,327 7,440 14,767 Charitable activities Various Annual Schemes 628 628 Other 15,340 Total 23.295 7.440 30,735 NET INCOME/{EXPENDITURE) 1,072 (7,439) (6,367) RECONCILIATION OF FUNDS Total funds brought forward (7,070) 195,491 188,421 Page 13 continu¢d...
Conradh na Gaell e Bolrche loehtar Iyotes to the Financial Statements - continued for the Year Ended 31 December 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund Total funds TOTAL FUNDS CARRIED FORWARD 5,998) 188 052 182054 TANGIBLE FIXED ASSETS Fixtures and rittings Long leasehold Computer equipment Totals COST At l January 2022 Additions 253,797 797 1,737 3,455 258,049 At 31 December 2022 253 797 2,534 261223 DEPRECIATION At l January 2022 Charge for year 75,249 7,142 381 259 2,701 783 78,331 At 31 December 2022 82J91 640 NET BOOK VALUE AÈ 31 December 2022 171406 1,894 1,408 174,708 At 31 December 2021 178 548 416 754 179 718 Page 14 continued...
Conradh na Gaeil e Boir¢he Ioebtar Notes to the Financial Statetnents - eontinued for the Ye#r Ended 31 Decemb r 2 22 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.22 31.12.21 Other debtors 721 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.22 31.12.21 Accrued expenses 1,321 11. MOVEMENT IN FUNDS Nel movement in funds At 31.12.22 At 1.1.22 Unrestrieted funds General fund (5,998) 10,559 4,561 Restrieted funds Marine Park Building Development 188,052 (7,142) 180,910 TOTAL FUNDS 182 054 185 471 Net movement in funds, included in the above are as follows: Incoming resourccs ReSoUeS ¢%p¢nd¢d Movement in funds Unrestricted funds General fund 62,888 (52,329) 10,559 Restricted funds Marine Park Building Development {7,142) (7,142) TOTAL FUNDS 62,888 59 471) 3,417 Page 15 continued...
Conr2dh na Gaeil e Boirche Iochtar Notes to the Financial Statements- Continued for the Year Ended 31 December 2022 11. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net mov¢ment in funds At 31.12.21 At 1.1.21 Unrestrietcd funds General fund (7,070) 1,072 (5,998) Restricted funds Marine Park Building Development 195,491 (7,439) 188,052 TOTAL FUNDS 188,421 6,367) 182,054 Comparative net movement in funds, included in the above are as follows: Incoming resour¢es Resources expended Movement in funds Unrestrieted funds General fund 24,367 {23,295) 1,072 Restricted fund5 Marine Park Building Development {7,440) {7,439) TOTAL FUNDS 24,368 30,735) 6,367 Page 16 continu¢d...
Conradh na Gaeil e Boirche lochtar Notes to the Financial Statements- continued for the Year Ended 31 December 2 22 11. MOVEMENT IN FUNDS - continued A ¢urr¢nt year 12 months and prior year 12 months Combined position is as follows: Net movement in funds At 31.12.22 At 1.1.21 Unrestrieted funds General fund (7,070) 11,631 4,561 Restricted funds Marine Park Building Development 195.491 (14,581) 180,910 TOTAL FUNDS 188,42 L 2,950) 185,471 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resource5 Resources expended Movement in fijnds Unrestricted funds General fund 87,255 (75,624) 11,631 Restricted funds Marine Park Building Development (14.582) (14,581) TOTAL FUNDS 87,256 90,206) 2,950) Page 17 continued...
Conradh na Gaeil e Boirche Iochtar Notes to the Financial Statements- continued for the Year Ended 31 December 2022 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2022. Page 18
Conradh na GAeil e Boirche lochtar Det#iled Stalement of Finaneial Activilies for the Year Ended 31 December 2022 31.12.22 31.12.21 INCOME AND ENDOWMENTS Donations and legacies Donations Grants 5,886 56,502 1,200 20,168 62 J88 21.368 Investment income Rents received 500 Total incoming resour¢¢$ 62,888 24,368 EXPENDITURE Raising donations and legacies Long leasehold 7,142 7,440 Investment management costs Property repairs 3,468 Charitable activities Surnmei Scheme Assistants Mother & Toddler Group Youth club costs 2,203 360 2,655 4,858 360 Other Contract Workers Cleaning costs Activity Costs Waste Removal Fixtures and fittings Carried forward 32,049 41 6,942 11,046 695 3,245 loo 73 15,159 259 39,641 This page does not forni part of the statutory financial statements Page 19
Conrgdh na Caei e Boirche lochtvdr Detailed Statement of Finantial Aetivities for the Year Ended 31 December 2022 31.12.22 31.12,21 Other Brought forward Computer equipment 39,641 783 15.159 181 40,424 15,340 Support costs Management Light and heat Print and sLqtionery Advertising 97 638 (169) 3,754 566 3,754 Finance Bank charges 289 239 Other Sundries 1,133 1,154 Governance costs Accountancy and legal fees 1,591 68 Total resources expended 59,471 30,735 Net incomel(expenditure) 3,417 (6,367) This page does not fomi part of the statutory financial statements Page 20