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2023-12-31-accounts

REGISTERED COMPANY NUMBER: NI610196 (Northern Ireland) REGISTERED CHARITY NUMBER: 102825

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

Conradh na Gaeilge Boirche Iochtar

E M Sheehan Limited Chartered Certified Accountants T/A E M Sheehan & Co 30A Greencastle Street Kilkeel Co. Down BT34 4BH

Conradh na Gaeilge Boirche Iochtar

Contents of the Financial Statements for the Year Ended 31 December 2023

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5 to 6
Statement of Financial Activities 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 18
Detailed Statement of Financial Activities 19 to 21

Conradh na Gaeilge Boirche Iochtar

Report of the Trustees for the Year Ended 31 December 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement 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 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

We are a voluntary organisation based in the Mournes, County Down, whose aims is to promote the Irish language as well as public awareness, knowledge and understanding of all of the cultural and linguistic 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.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We have year on year improved and increased the activities we have to offer in order to target all age groups,backgrounds,interests and demands of the community.

Some of the events organised throughout the year include but not limited to:

We hope to maintain and add to the above list in the coming year in order to extend the services provided to our catchment area of learners and Irish speakers.

Page 1

Conradh na Gaeilge Boirche Iochtar

Report of the Trustees for the Year Ended 31 December 2023

ACHIEVEMENT AND PERFORMANCE

Fundraising activities

CnaG Boirche Iochtar runs and holds a number of events and programmes throughout the year to target 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;

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 area.

With funding received from the Irish Language Investment Fund and other bodies we were able to secure a base. Our centre, 'Páirc na Mara' is now recognised as a cultural and social enterprise hub for all the community.

The building allows for different groups and projects to take place, allowing us to provide employment for people which would otherwise be unavailable.

FINANCIAL REVIEW

Financial position

We currently 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:

The events we run are generally free or have a minimum charge to attend. Any funds raised through events assist with covering the ever rising running costs of the centre.

Page 2

Conradh na Gaeilge Boirche Iochtar

Report of the Trustees for the Year Ended 31 December 2023

FUTURE PLANS

Páirc na Mara, is the base for CnaG Boirche Iochtar 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. We opened a Community Coffee Shop in June 2024 to engage with the local community and to encourage the social aspect of speaking Irish. This is a volunteer run shop.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, its Memorandum & Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

NI610196 (Northern Ireland)

Registered Charity number

102825

Registered office

392 Glassdrumman Road Annalong Co. Down BT34 4QW

Trustees

Mr Eamon Rodgers Mr Edward Feeney (deceased 30.6.23) Mr Liam McGreevy (resigned 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 T/A E M Sheehan & Co 30A Greencastle Street Kilkeel Co. Down BT34 4BH

Page 3

Conradh na Gaeilge Boirche Iochtar

Report of the Trustees for the Year Ended 31 December 2023

Approved by order of the board of trustees on 9 September 2024 and signed on its behalf by:

Mr Eamon Rodgers - Trustee

Page 4

Independent Examiner's Report to the Trustees of Conradh na Gaeilge Boirche Iochtar

I report on the accounts of the company for the year ended 31 December 2023, 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 purposes of company law) you are responsible for the preparation of the accounts in accordance with 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:

Basis of the independent examiner's report

I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities 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 or 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:

  1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006

  2. That the accounts do not accord with those accounting records

  3. That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Page 5

Independent Examiner's Report to the Trustees of Conradh na Gaeilge Boirche Iochtar

Una Lindsay, FCCA

E M Sheehan Limited Chartered Certified Accountants T/A E M Sheehan & Co 30A Greencastle Street Kilkeel Co. Down BT34 4BH 9 September 2024

Page 6

Conradh na Gaeilge Boirche Iochtar

Statement of Financial Activities for the Year Ended 31 December 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
5
Charitable activities
Various Annual Schemes
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
44,585
7,968
400
52,953
5,709
17,739
18,477
41,925
11,028
4,561
15,589		 Restricted
fund
£
-
-
-
-
6,856
-
-
6,856
(6,856)
180,910
**174,054 **		 31.12.23
Total
funds
£
44,585
7,968
400
52,953
12,565
17,739
18,477
48,781
4,172
185,471
189,643		 31.12.22
Total
funds
£
62,388
-
500
62,888
11,531
4,858
43,082
59,471
3,417
182,054
185,471

The notes form part of these financial statements

Page 7

Conradh na Gaeilge Boirche Iochtar

Balance Sheet 31 December 2023

Notes
FIXED ASSETS
Tangible assets
9
CURRENT ASSETS
Debtors
10
Cash at bank
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
475
-
16,629
16,629
(1,515)
15,114
15,589
15,589		 Restricted
fund
£
174,054
-
-
-
-
-
174,054
**174,054 **		 31.12.23
Total
funds
£
174,529
-
16,629
16,629
(1,515)
15,114
189,643
189,643
15,589
174,054
189,643		 31.12.22
Total
funds
£
174,708
721
11,363
12,084
(1,321)
10,763
185,471
185,471
4,561
180,910
185,471

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The notes form part of these financial statements

continued...

Page 8

Conradh na Gaeilge Boirche Iochtar

Balance Sheet - continued 31 December 2023

The trustees acknowledge their responsibilities for

The financial statements were approved by the Board of Trustees and authorised for issue on 9 September 2024 and were signed on its behalf by:

Mr Eamon Rodgers - Trustee

The notes form part of these financial statements

Page 9

Conradh na Gaeilge Boirche Iochtar

Notes to the Financial Statements for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements 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 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable 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 allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold - 4% on reducing balance Plant and machinery - 25% on reducing balance Fixtures and fittings - 15% on reducing balance Computer equipment - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

continued...

Page 10

Conradh na Gaeilge Boirche Iochtar

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
31.12.23 31.12.22
£ £
Donations 22,735 5,886
Grants 21,850 56,502
44,585 62,388
Grants received, included in the above, are as follows:
31.12.23 31.12.22
£ £
FORAS 3,066 5,800
Newry & Mourne 5,542 28,840
DEARA 1,488 1,221
Glor Na Gael 2,540 -
Cross Community Funding - 4,581
An Ciste Funding 210 -
Glor Na Ngael Teor - 16,060
Education A Belfast region 1,800 -
SHSCT 1,350 -
Community Foundation NI 5,000 -
Conradh na Gaeilge ROI **854 ** -
21,850 56,502

Grants received, included in the above, are as follows:

continued...

Page 11

Conradh na Gaeilge Boirche Iochtar

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

3. OTHER TRADING ACTIVITIES
31.12.23 31.12.22
£ £
Sponsorships 2,267 -
Class Fees **5,701 ** -
7,968 -
4. INVESTMENT INCOME
31.12.23 31.12.22
£ £
Rents received 400 500
5. RAISING FUNDS
Raising donations and legacies
31.12.23 31.12.22
£ £
Depreciation 6,856 7,142
Support costs 2,231 921
**9,087 ** 8,063
Investment management costs
31.12.23 31.12.22
£ £
Property repairs 3,478 3,468
Aggregate amounts 12,565 11,531

continued...

Page 12

Conradh na Gaeilge Boirche Iochtar

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.23 31.12.22
£ £
Depreciation - owned assets **9,582 ** 8,184

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Various Annual Schemes
Other		 Unrestricted
fund
£
62,388
500
62,888
4,389
4,858
43,082		 Restricted
fund
£
-
-
-
7,142
-
-		 Total
funds
£
62,388
500
62,888
11,531
4,858
43,082

continued...

Page 13

Conradh na Gaeilge Boirche Iochtar

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
Total 52,329 7,142 59,471
NET INCOME/(EXPENDITURE) 10,559 (7,142) 3,417
RECONCILIATION OF FUNDS
Total funds brought forward (5,998) 188,052 182,054
TOTAL FUNDS CARRIED
FORWARD 4,561 180,910 185,471
9. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and Computer
leasehold machinery fittings equipment Totals
£ £ £ £ £
COST
At 1 January 2023 253,797 - 2,534 4,892 261,223
Additions - **2,484 ** - 6,919 9,403
At 31 December 2023 **253,797 ** **2,484 ** **2,534 ** 11,811 270,626
DEPRECIATION
At 1 January 2023 82,391 - 640 3,484 86,515
Charge for year 6,856 468 **284 ** 1,974 **9,582 **
At 31 December 2023 89,247 468 924 5,458 **96,097 **
NET BOOK VALUE
At 31 December 2023 164,550 2,016 1,610 6,353 174,529
At 31 December 2022 171,406 - 1,894 1,408 174,708

continued...

Page 14

Conradh na Gaeilge Boirche Iochtar

Notes to the Financial Statements - continued

for the Year Ended 31 December 2023

10.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Accrued expenses
12.
MOVEMENT IN FUNDS
At 1.1.23
£
Unrestricted funds
General fund
4,561
Restricted funds
Marine Park Building Development
180,910
TOTAL FUNDS
185,471		 31.12.23
£
-
31.12.23
£
52
1,463
1,515
Net
movement
in funds
£
11,028
(6,856)
4,172		 31.12.22
£
721
31.12.22
£
-
1,321
1,321
At
31.12.23
£
15,589
174,054
189,643

Page 15

continued...

Conradh na Gaeilge Boirche Iochtar

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Marine Park Building Development
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Marine Park Building Development
TOTAL FUNDS		 Incoming
resources
£
52,953
-
52,953
At 1.1.22
£
(5,998)
188,052
182,054		 Resources
expended
£
(41,925)
(6,856)
(48,781)
Net
movement
in funds
£
10,559
(7,142)
3,417		 Movement
in funds
£
11,028
(6,856)
4,172
At
31.12.22
£
4,561
180,910
185,471

Page 16

continued...

Conradh na Gaeilge Boirche Iochtar

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
62,888
Restricted funds
Marine Park Building Development
-
TOTAL FUNDS
62,888
A current year 12 months and prior year 12 months combined position is as
At 1.1.22
£
Unrestricted funds
General fund
(5,998)
Restricted funds
Marine Park Building Development
188,052
TOTAL FUNDS
182,054		 Resources
expended
£
(52,329)
(7,142)
(59,471)
follows:
Net
movement
in funds
£
21,587
(13,998)
7,589		 Movement
in funds
£
10,559
(7,142)
3,417
At
31.12.23
£
15,589
174,054
189,643

continued...

Page 17

Notes to the Financial Statements - continued for the Year Ended 31 December 2023

Conradh na Gaeilge Boirche Iochtar

12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 115,841 (94,254) 21,587
Restricted funds
Marine Park Building Development - (13,998) (13,998)
TOTAL FUNDS 115,841 (108,252) 7,589

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.

Page 18

Conradh na Gaeilge Boirche Iochtar

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

31.12.23 31.12.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 22,735 5,886
Grants 21,850 56,502
44,585 62,388
Other trading activities
Sponsorships 2,267 -
Class Fees **5,701 ** -
7,968 -
Investment income
Rents received 400 500
Total incoming resources 52,953 62,888
EXPENDITURE
Raising donations and legacies
Long leasehold 6,856 7,142
Investment management costs
Property repairs 3,478 3,468
Charitable activities
Summer Scheme Assistants 960 2,203
Youth club costs 514 2,655
Isle of Man Trip 7,379 -
Carried forward 8,853 4,858

This page does not form part of the statutory financial statements

Page 19

Conradh na Gaeilge Boirche Iochtar

Detailed Statement of Financial Activities

for the Year Ended 31 December 2023

31.12.23 31.12.22
£ £
Charitable activities
Brought forward 8,853 4,858
Gealtach Trip 7,535 -
Scholarships **1,351 ** -
17,739 4,858
Other
Contract Workers 10,448 32,049
Cleaning costs 45 41
Activity Costs 3,308 6,942
Waste Removal 487 350
Plant and machinery 468 -
Fixtures and fittings 284 259
Computer equipment 1,975 783
17,015 40,424
Support costs
Management
Light and heat - 97
Print and stationery - 638
Advertising 881 (169)
881 566
Finance
Bank charges 306 289
Other
Sundries 1,044 1,133
Governance costs
Accountancy and legal fees 1,462 1,591

This page does not form part of the statutory financial statements

Page 20

Conradh na Gaeilge Boirche Iochtar

Detailed Statement of Financial Activities for the Year Ended 31 December 2023

31.12.23 31.12.22
£ £
Total resources expended **48,781 ** 59,471
Net income 4,172 3,417

This page does not form part of the statutory financial statements

Page 21