REGISTERED COMPANY NUMBER: N1610196 (Northern Ireland) REGISTERED CHARITY NUMBER: 10282S ort ftheT Unaudlted Flnaneiil tAtements the Year Ended 31 Deeem er Gaell irehe loehtar E M Sheehan Limited Chartered Certified Account£nts TIA E M Sheehan & Co 30A Greenca5tle Street Kilkeel Co. Down BT34 4BH
onradh Gaeil È Boirche lo¢hiar Content ofthe Fingncill Statemettts for the Y r Ended 31 December 2024 Page Report of the Trustees Independent ExAminer'J Report Statement of FinY4neial Activlties BalYdn¢e Sheet Iyotes to the Financial Statementj 10 to 19 Detgiled Statement of Finanelal A¢tlvltieJ 20 to 22
Conradh ll* G#eil e Boirche lochta ort of the Trusteey for the Year EDded 31 December 2024 The tnte¢S who are also directors of the charity for the purposes of the Companies Aci 2006. present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees hav¢ adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo 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). OBJEcfivES AND AcfiviTIES Objeetives 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 awar¢n¢ss, 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 generdl 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 participalion and ini¢r¢st, thus having a wider public benefil to the community in the area. ACHIEVEMENT AND PERFORMANCE Charilable A¢tivities W¢ 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: - Lectures and talks - Community ¢vents, Afterschool activities (art. craft. play time). and - Youth clubs and sch¢m¢s across the community, - Two week promotion of the Irish language and Cultures ' Scachtain 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 year in order to extend the services provided to our catchment area of learners and Irish speakers. Page I
CottrAdh na Gaeil e Boirche l ehtar ort ofthe Trustees for the Year Ended 31 Decem 2024 ACHIEVEMEwf AND PERFORMANCE Fundraising activities CnaG Boirche lochtar runs and holds a number of events and programmes throughout the year to target both young people and adults who arc interested in the Irish language. This is done through a number of differenl meihods. including but not limited to. Lan8uage Classes Fun Days, - Workshops Online Shop Language Courses Parent Groups Summer Schemes elc. Internal and ¢xternAI factors Our objectives could only have been achieved by securing a centre to facilitate, run and organise the charitable activilies developing the Irish Language in the MourThe ar¢a. With funding e1Ved from the Irish Language Investment Fund and other bodies we were able to secure a Our centre, 'pairc 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 otherwis¢ be unavailable. FINANCIAL REVIEW Finaneial position We currently operate within tight financial constraints and depend on the time and efforts of OUT volunteers. committee and development officer to meet our aims. We are grant aided from the following: Foras Na Gaeilg¢ - Newry Mourne Down District Council - Education Authority - Community foundation - Dra - other smaller grants gained from other orgainisations The events we 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 cenlre. Page 2
Conrndh lla Gaeil ort f the Trustees for the Year Ended 31 December 2024 FUTURE PLANS paitc na Mara, is the base for CnaG Boirche Iochtar and comprise of a ¢ommunity centre where we hold our activities. We intend to further develop the facilities we have in order to extend our range of services to our target audi¢nc¢. We also hope to extend our servi¢¢s 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. STRuvRE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, its Memorandum & Articles of Association, and constitutes a limited company, limit¢d by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1610196 (Northern Ireland) Reglsl¢red Charlty number 102825 Registered offi¢¢ 392 Glassdrumman Road Annalong Co. Down BT34 4QW Trustees Mr Eamon Rodgers Mrs K¢rry Trainor Mr Stephen Dee8an Independent Examiner E M Sheehan Limited Chartered Certified Accountants TIA E M Sheehan & Co 30A Greencastle Str¢et Kilkeel Co. Down BT34 4BH Page 3
llrAdh na il Boirche lochtar Re ort of the Trnstees for the Year Ende ember 2 24 Approved by order of the board of trustees on 20 August 2025 and signed on its behalf by: Mr Eamon Rodg¢rs - Trustee Page 4
Inde endent Eximiner's Re ort to th Truste A Gaeil e Bolrehe lochtar I report on the accounts of the company for the year ended 31 December 2024. which are set out on pages seven to nineteen. Respective responsibilities of charffity trustees and examiner As the charity's trustees (and also the directors for the purposes of company law) you ar¢ 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: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act stale whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required und¢r S¢¢tion 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 Charilies Act. The examinalion included a review of the accounting records kept by the charity and a comparison of th¢ accounts presented with thos¢ rordS. li 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 matt¢r5 have come to my attention giving me cause to believe: That accounting r¢cords were not kept in accordance with S¢ction 386 of the Companies Act 2006 That the accounts do not accord with those accounting records 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 Ir¢land That there is further inforn]ation 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 (l) 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 altention. Pag¢ 5
Inde o the Trustees of Conrndh ng Gydeil e Boirche lochtar Una Lindsay, FCCA E M Sheehan Limited Chartered Certified Accountants TIA E M Sheehan & Co 30A Greenc&sile Str¢¢t Kilkeel Co. Down BT34 4BH 20 August 2025 Page 6
Conradh nA Gaeil e Boirehe lo¢htar t#tement of Financial Activitles for the Year Ended 31 Decem 31.12.24 Total funds 31.12.23 Total funds Unrestricted funds Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 41JS3 41J53 44.585 Oth¢r trading activities Investment income 21,902 21,902 7,968 400 Totsl 52,953 EXPENDITURE ON Raising funds 24,464 6,582 31.046 12,565 Charitable activities Various Annual Schemes 22,116 22,116 17,739 Oth¢r 18,477 Total 71,042 NET INCOMEI(EXPENDITURE) (7,787) {6J82) (14J69) 4,172 RECONCILIATION OF FUNDS Total funds brought fonvard 15,589 174,054 189,643 185,471 TOTAL FUNDS CARRIED FORWARD 167,4n 175 274 189.643 Th¢ notes fomi part of these financial statements Page 7
oDr Gaeil e Boirche lochtar nee Sheet 31 December 2024 31.12.24 TotAI funds 31.12.23 Total funds Unrestricted funds Restricted fund Notes FIXED ASSETS Tangible assels {1,524) 167,472 165,948 174.529 CURRENT ASSETS Debiors Cash at bank 10 4,083 4,083 15,500 15AOO 16,629 CREDITORS Amounts falling due within one year (6,174) (6,174) (1,515) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 7,802 167,472 175374 189,643 NET ASSETS 167 472 175 189643 FUNDS Unrestricted funds Restricted funds 13 7,802 167 472 15,589 174 054 TOTAL FUNDS 175 274 189 643 Th¢ charitable company is entitled to exemption from audit under Seetion 477 of the Companies Act 2006 for the year ended 31 D¢c¢mber 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Se¢tion 476 of the Companies Act 2006. The notes fomi part of thes¢ fin¢la1 statrments Page 8 continued...
Conradh na Gaeil e Boirche I htar Balance Sheet- continued 31 December 2024 The trustees acknowledge their responsibilities for (a) complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts and (b) Ihese accounts have been prepared in accordance with the provisions applicable to Companies subject to the stnall companies, regime The financial statcments were approved by the Board of Trustees and authorised for issue on 20 Au8USt 2025 and were signed on its beha]f by: Mr Eamon Rodgers - Trustee The notes forni part of these financial statements Page 9
a Gaeil e Bolrehe I htar tes to the FlnAneial Stgtements for the Year Ended 31 December2024 ACCOUNTING POLICIES BASIS of preparing the finanel&l statements The financial statements of ihe charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Chariti¢s SORF (FRS 102) 'A¢counting 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 l 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 th¢ income will be received and the amount can be measured reliably. Expenditure Liabililies are recognised as expenditure as soon as there is a legal or ¢onstructiv¢ obligation committing the charity to that expenditure, it is probable that a transfer of economic benefils 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 cosl 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. Tanglble fixed assets Depreciation is provided at the following annual rates in order lo write off each asset over its eslimated useful life. Long leasehold Plant and machinery Fixtures and fittings Comput¢r ¢quipment 4 % on reducing balance 250/0 on reducing balance 150/9 on reducing balance 330/0 on cost Taxation The charity is exempt from corporation tax on its charilable activities. Fund aecounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Page 10 continued...
Conr*dh Ggeil e Boirche I h I Statements- ¢ondnMed for the Year Ended 31 Deeember 2024 AccouwfiNG POLICIES - eontinued Fund Vdccounting Restricted funds con only be used for particular restricted purposes wiihin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of th¢ nature and purpose of each fjjnd is included in the notes to the financial statements. Hlre purchase And lea81Dg eornmltments Rentals paid under operating leeS charged to the Statement of Financial Activities on a straight line basis over the period of the lease. DONATIO]YS AND LEGACIES 31.12.24 31.12.23 Donations Grants 14,777 22,735 41 Grants received, included in the above, are os follows: 31.12.24 31.12.23 FORAS Newry & Mourn¢ DEARA Glor Na Gael An Ciste Funding Education A Belfast region SHSCT Community Foundation Nl Conradh na Gaeilge ROI DFC Job start 8,699 4,765 1,874 3,066 5,542 1.488 2,540 210 1.800 1,350 5.000 854 3,083 5,000 26 Pagell continued...
Conradh na 4eil he Io¢hthr Notes to the FinaMei*l Statem - coDtiDued or the Year EDded 31 Deeember 2024 OTHER TRADING A1VITIEs 31.1224 31.12.23 Shop income Sponsorships Class Fees 11.979 2,267 5,701 INVESTMENT INCOME 31.12.24 31.12.23 Rents received 400 RAISING FUIYDS Raising donatlODS and legaci&% 31.12.24 31.12.23 Depreciation Support costs 6J82 6,856 2,231 io P88¢ 12 continued...
Conr*dh nA G#eil e Boirche lochtsr Notes to the Finaneial Statements- eontlnued ror the Year Ended 31 December 2024 RAISING FUNDS - continued Investment management Costs 31.12.24 31.12.23 Property repairs 3,142 3,478 Aggregate amounts NET INCOMEI(EXPENDtTURE) N¢t income/(expenditure) is stated after chargingl(¢rediting): 31.12.24 31.12.23 Depreciation . owned assets Hire of plant and machinery 10,458 9.582 TRUSTEES, REMUNERATION AND BENEFITS There weie no trust¢¢s' MUneratIon or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees, expenses There were no trustees, expenses paid for the year end¢d 31 D¢cember 2024 nor for the year ended 31 December 2023. Pag¢ 13 continued...
CoDrAdh na G4eil e Boirche I htar s to the Finaneial for the Year Ended 31 tatements - eontinued Cember 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacTres 44,585 44,585 Other trading activities Investment income 7,968 400 7,968 400 Total 52,953 52.953 EXPENDITURE Oly Raising funds 5,709 6.856 12,565 Charitable aetivities Various Annual Schemes 17,739 17,739 Other Total NET INCOMEI(EXPENDITURE) 11,028 (6,856) 4,172 RECONCILIATION OF FUNDS TotaI funds brought forward 4,561 180,910 185,471 TOTAL FUNDS CARRIED FORWARD 15,589 174 054 189,643 Page 14 ¢ontinued...
onrndb lla irch ht4r otes to the Flnaneial Statemellts- eoDtiDued for the YeAr Ended 31 December 2 24 TANGIBLE FIXED ASSETS Fixtures V4nd fittings Long leasehold Plant and machinery Computer equipment Totals COST At l January 2024 Additions 253,797 2,484 382 2J34 11011 270,626 Al 31 D¢cwnber 2024 253 797 2866 34 13J116 272 503 DEPRECIATION At l January 2024 Charge for year 89347 468 551 924 241 5,458 3.084 96,097 At 31 December 2024 95829 1,165 NET BOOK VALUE At 31 December 2024 157.968 a7 69 165,948 At 31 December 2023 2.016 174,529 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Other debtors Page 15 continued...
onra a Gaeil BOsbe Iochtar Notes ¢0 ¢h¢ Financi41 tnents- eontinu for the Year Ended 31 December 2024 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Bank loans and overdrafts (se¢ note 12) Other creditors Accrued expenses 4,633 52 1.515 12. LOANS An analysis of the maturity of loans is given below: 31.12.24 31.12.23 Amounts falling due within one year on demand: Bank overdrafts 13. MOVEMENT IN FUNDS Net mov¢m¢nt in funds At 31.12.24 At 1.1.24 Unrestricted funds General fund Cafe shop to promote Irish Language 15,589 (3 JOO) 12389 15,589 (7,787) 7W12 Restricted funds Marine Park Building Development 174,054 {6,582) 167,472 TOTAL FUNDS 189 643 175274 Page 16 continued...
Conradh na GAeil e Boirthe lorhtar N tes to the lanCIal StatemeDts- eontinued for the Year Ended 31 December 2024 13. MOVEMENT IN FUNDS - Continued Net movement in funds, included in the above are as follows: Incomin8 r¢sourc¢s Resourtes expended Movement in funds Unrestrheted funds General fund Cafe shop to promote Irish Language 51277 (54J77) 16,465 (3JOO) 63355 (71.042) (7.787) Restricted funds Marine Park Building D¢v¢lopm¢Dt (6382) (6382) TOTAL FUNDS 63 77,624 14J69 Comparatives for movement ID fuDds N¢t movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund 4.561 11.028 15,589 Restrieted funds Marine Park Building Development 180,910 (6,856) 174,054 TOTAL FUNDS l85.471 4,172 Pa8e 17 ntinued...
Conradh he lochtar Notes to the Financigl Stotements- contin for the Year Ended 3A December 2024 13. MOVEMENT IN FUNDS - eontinmed Comparative net mov¢m¢nt in fimds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrieted funds General fund 52,953 (41,925) 11,028 Restricted funds Marine Park Building Development (6,856) (6,856) TOTAL FUNDS 48 781) 4.172 A current year 12 months and prior year 12 months combined position is as follows". Net movement in fiinds At 31.12.24 At 1.1.23 Unrestricted funds General fLmd Cafe shop to promote Irish Language 4,561 7,728 12.289 4,561 3,241 7,802 Restricted funds Marine Park Building Development 180,910 (13,438) 167,472 TOTAL FUNDS 185,471 10 197) 175,274 Page 18 continued...
Conradh Gaeil e Boirche lochtsr Notes to the Finantial Statements- continu for the Year Ended 31 De¢ember 2 13. MOVEMENT IN FUNDS - ¢ontinued A current year 12 monihs and prior year 12 months combined net movement in fimds, included in the above are as follows: Incoming Tesouffes Resource5 expended Movement in fund5 Unre8trleted funds General fund Cafe shop to promote Irish Language 104,230 (96,502) 16465) 7,728 116208 (112,967) 3,241 R¢strict¢d funds Marine Park Building Development (13,438) (13,438) TOTAL FUNDS 116208 (126 405) 10 197) 14. RELATED PARTY DISCLOSURES There were no related party transactions for th¢ year ended 31 December 2024. Page 19
Conradh il e Boirche I lar Detaile talement of Finallci*l itie for the Year Ended 31 D ember 2024 31.12.24 31.12.23 INCOME AND ENDOWMENTS Donations and legacies Donations Grants 14,777 26,576 22,735 41 J53 44,585 Other trading activitie5 Shop income Sponsorships Class Fees 11,979 2,267 21,902 7,968 Investment income Rents received 400 Total incoming resourees 63355 52.953 EXPENDITURE Rvdising donYdtion$ and legaeies Long leasehold 6,582 6,856 Other trading activities Purchases Hire of plant and machinery Training 15,683 17,637 This page doe5 not forni part of the statutory financial stalements Page 20
onradh ng Gaeil Boirche lochtar Detailed ent of FinallelAI Aettvities for the Year Ended 31 December 2024 31.12.24 31.12.23 Other trading activities Investment management eosts Property repairs 3,142 3.478 ChAritable activities Summer Scheme Assistants Youth club costs Isle of Man Trip Gealtach Trip Scholarships 3205 960 514 7,379 7,535 1.351 8,809 8,802 22,116 17,739 Other Contract Workers Cleaning costs Activity Costs Wasle Removal Plant and machinery Fixtures and fittings Computer equipment 16,715 50 1,975 305 551 241 3.084 10,448 45 3,308 487 468 22,921 17,015 Support costs Management Advertising 1,998 881 FiDance Bank charges 355 306 Otber Sundries lJ32 1.044 This page does not fom) part of tk statutory financial statements Page 21
C radh Gaeil irche loch giled Statem DI of Financial f r th Year Ende tivities ember 2024 31 31.12.24 31.12.23 Other Governance eosts Accountancy and legal fees Total resources expended Net (expenditure)lincome 14 This page doe5 not fomi p8rt of the statutory financial statements Page 22