REGISTERED COMPANY NUMBER: N1610196 (Northern Ireland) REGISTERED CHARITY NUMBER: 102825 ort of the Trustees and UDaudited Financial StatemeDts for tbe Year Ended 31 December 2025 for Conradh na Gaeil e Boirehe lochtsr E M Sheehan Limited Chartered Certified Accountants TIA E M Sheehan & Co 30A Greencastle Street Kilkeel Co. Dov BT34 4BH
Conradh na Gaeil e Boirche I ch Contents of the Financial Statements for the YeAr Ended 31 December 20 Page Report of the Trustees Independent Examlner's Report Statement of FinaneiAI Activities Balance Sheet Notes to the Finanelal Statements 10 to 21 Detalled Statement of Financial Aetivities 22 to 24
radh nA GAeil e Boir he Ihtr Re ort of the Trustees or the YeAr Ended 31 December 2025 The Irustees who are also directors of the charity for the purposes of ihe Companies Act 2006. present their report with the financial slatements of the charity for the year ended 31 D¢mber 2025. The truste¢s have adopt¢d the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102) (effective l 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 heritage5 of Ireland. Our organisation is established to advance education. re¢on¢iliation 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 I(allY to all communities. We engage with ihe 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 languag¢ community are rnn on a bilingual basis and aim to attract the widest possible participation and interesL thus having a wider public benefit fo the community in the area. ACHIEVEMENTS AND PERFORMANCE Charitable 2Ctivities We have year on year improved and in¢re&sed the activities we have to offer in order to target all age groups,backgrounds,interests and demands of th¢ 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 hop¢ 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
Conradh Gaeil e Boirche lochtar ort r he Trustees for the Year Ended 31 December 025 ACHJEVEMENTS AND PERFORMANCE Fundraising aetivities CnaG Boirche lochtar runs and holds a number of events and progrdmmes 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 meihods, including, but not limited to; Language Classes Fun Days, Workshops Online Shop Langiuage Courses Parent Groups Summer Schemes ctc. Internal and external factors Our objectives could only have been achieved by securing a centre to facililale, run and orLanise 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 seeure a base. Our cenire, 'pairc na Mara, is now r¢w8nised as a cultural and social enierprise hub for 811 the community. The building allows for different groups and projeas to thke place, allowing us to provide employment for people which would othenvise be unavailable. FINANCIAL REVIEW Financial po$i¢ion We currently 0rate wiihin light financial consiraints and depend on the time and efforts of our volunleers, committee and development ofyicer to meet our aims. We are grant aided from the following. Foras Na Gaeilge - Newry Mourne Down District Council Education Authority Community foundation Daera - other smaller grants gained from other orgainisations The evenls 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
nr4dh lla Gael eBoi h lo¢h¢ar Re ortor he Trustees for ihe Year Ended 31 December 2 FUTURE PLANS pairc na Mara, is the base for CnaG Boirche [blar and comprise of a community 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 audience. We also hope to extend our services and provid¢ Irish Language supw)rt 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 th¢ social aspect of speaking Irish. This is a volunteer run shop. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils governing durnent, its Memorandum & Articles of Association, and constitutes a limited company. limited by guaran*¢. &5 defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1610196 (Northern Ireland) Registered ChArity number 102825 Registered offi¢e 392 Glassdrumman Road Annalong Co. Down BT34 4QW Trustees Mr Eamon Rod8ers Mrs Kerry Trainoi Mr Stephen Deegan Independent Examiner E M Sheehan Limited Chartered Certified Accountants TIA E M Sheehan & Co 30A Greencastlc Street Kilkeel Co. Down BT34 4BH Approved by order of the iKwd of trustees on 26 May 2026 and signed on its behalf by: Page J
onradh na Gaeil e Boirche htar rt of the Truslees ror th Year Ended 31 December 2025 Mr Eamon Rodgers - Trustee Page 4
' Inde onra en ent Examiner's Re rt to the Tru Gaell e Boirch lochtar I report on the accounts of the company for the year ended 31 December 2025. which are sei out on pages seven lo twenty one. Respective responsibilities of eharity trustees ¥dnd examiner As the charity's Irustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance wilh the requirements of ihe 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: ¢xamine 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 state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounls as required under Section 65 of the Charities Act and my examinalion was carried out in accordance wilh the general Directions given by Ihe Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Acl. The examination included a review of the accounting records kepi by the charity and & comparison of the accounts pres¢nled wilh those records. It also included consideration of any unusual items or disclosures in the accounls, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any malerial matters have coine to my attention giving me cause to believe., That accountinLJ records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounling records That the accounts do not comply with the accounting requirements of Section 396 of the Compani¢s Act 2006 and with the meihods and principles of the Charities Statement of R¢commended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland That there is fuiiher infonnation ne¢d¢d for a proper undeTsthndin8 of the accounts to be reached. Independent examiner's statement I hav¢ compl¢led 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 Nortliern Ir¢land, I have found no matters that require drawing to your allention. (r Page 5
Inde endent Exgminer's Re rt to the T tees of Conrndh Da irche loehtar Eoghan Sheehan, FCCA E M Sheehan Limited Chartered Certified Accountants TIA E M Sheehan & Co 30A Greencastle Street Kilkeel Co. Down BT34 4BH 26 May 2026 Page 6
Conradh na Gaeil e Boirehe lo¢h¢ar Statement of Financial A¢tivities for the Year Ended 31 December 2025 31.12.25 Totgl funds 31.12.24 Total funds Unrestricted funds Restrict¢d fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 13216 (i) 13,215 41,353 Other trading activities To¢41 73 73 67 1) 66 EXPENDITURE ON Raising funds 24,032 6J19 30J51 31,046 Charitable activities Various Annu81 Schemes 12,788 12,788 22,116 Other 23 70 Total NET INCOMEI(EXPENDITURE) Transfers between funds 13245 (6J90) 90 12 90 6,855 (14.369) Net movement in fmnds 6055 6,855 (14.369) RECONCILIATION OF FUNDS Total funds brought forward 7.802 167,472 175374 189,643 TOTAL FUNDS CARRIED FORWARD 14,657 182 129 175,274 The notes forni part of these financial statements Page 7
adh na il e Boirche loe tar B4lanee Sh t 31 December 2025 31.12.25 Total funds 31.12.24 Total funds Unrestricted funds Restricted fund Notes FIXED ASSETS Tangible assets 3,228 163,707 166,935 165,948 CURRENT ASSETS Debtors Cash at bank 15,522 15,522 4,083 15,522 3,766 19,288 15,500 CREDITORS Amounls falling due within one year 10 (4,093) (i) {4,094) (6,174) NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 14,657 167,472 182,129 175,274 NET ASSETS 167 472 182 129 175 274 FUNDS Unrestricted funds Restricted funds 12 14,657 167 472 7,802 167472 TOTAL FUNDS 182 129 175 274 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 21)06 for the year ended 31 December 2025. The members have not required the company to obiain an audit of Its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006. The notes forni part of these financial stat¢ments Pa8¢ 8 continu¢d...
onradb na Gaeil e Boirche Ioehtar lanee Sheet- 31 December 2025 tinued 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) these accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regim¢ The financial statements were approved by the Board of TnCeS and authorised for issue on 26 May 2026 and were signed on its behalf by: Mr Eamon Rodgers - Trustee The notes forni part of these finala1 statements Page 9
Conradh na Gaeil e B irche lochiar N tes to the Financigl Statements for the Year Ended 31 December 2025 ACCOUNTING POLICIES Basis of preparing the financial statements The financial staternents of the charitable company, which is a public benefit entlty und¢r FRS 102. have been prepared in accordance with th¢ Charities SORP (FRS 102) 'Aceounling and Reporting by Charilies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh 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 b¢en prepared under the historical cost convention. Income All income is recognised in the Statemenl of Financial Activities once the charily 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 soon as there is a legal or constructive obllgation committing the charity to that expendilure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation Can be me&sured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregale all cost r¢lated to the category. Where costs cannol be directly attributed to particular headings they have been allocated to activities on a basis consistent with th¢ use of reSou¢s. Tangible fixed assets Depreciation is Provided at the following annual rates in order to write off each asset over its estimated useful life. Long l¢asehold Improvements to property Plant and machinery Fixtures and fillings Compuier equipment 4% on reducing balance 40/0 on reducing balance 250/0 on reducing balance 150/0 on reducing balance 330/0 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. Page 10 continued...
Conradh na Gleil e Boirche Iochtar Notes to the Finaneial Statements - continued for the Year Ended 31 December 2025 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 fjjnd is included in the notes to the financial statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. DONATIONS AND LEGACIES 31.12.25 31.12.24 Donation5 Grants 4,149 9,066 14,777 26,576 41.353 Grants received. included in the above. are &s follows.. 31.12.25 31.12.24 FORAS Education Board 8,699 1,935 3,900 1,979 Newry & Mourne DEARA Education A Belfasl region Community Foundation Nl Conradh na Gaeilge ROI DFC Job start Oiche Chultuir Funding 4,765 1,874 3,083 5,000 1,040 3,155 212 Pagell continued...
Conradh nA Gaeil e Boirche Ioch¢ar Notes to the FinAncial tatements- continued for tbe Year Ended 31 December2 25 OTHER TRADING AcfiviTIES 31.12.25 31.12.24 Shop income Cl&ss Fees 21,504 11.979 60,ISI RAISJNG FUNDS Raising donations V4Dd legacies 31.12.25 31.12.24 Depreciation Support costs 6J19 4,209 6,582 3.685 10,528 io Investment management costs 31.12.25 31.12.24 Pr()perty repairs 3.142 Aggregate amounts 30 31,046 Page 12 continued...
radh na GAeil e Boir htar Notes to the Finanelal St#tements - contSnued f r the YeAr Ended 31 De¢ember 2025 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting): 31.12.25 31.12.24 Depreciation - owned assets Hire of plant and machinery IOJ48 10,458 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other b¢ncfils for th¢ ycar ¢nded 31 December 2025 nor for the year ended 31 December 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unres(ricied funds Restricted fund Totsl funds INCOME AND ENDOWMENTS FROM Donations and legacies 41,353 41,353 Other trading activities Total EXPENDITURE ON Raising funds 24,464 6,582 31,046 Charitable activities Various Annual Schemes 22,116 22.116 Oth¢r 24,462 24,462 Page 13 ¢onlinued.-.
Conrxdh a Gaeil e Boirche ochthr Not for the FiDancial Sta¢ements- be Year Ended 31 December 2 ntinued 25 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestrict¢d funds Restri¢ted fund Total funds Total NET INCOMEI{EXPENDITURE) (7.787) (6,582) (14,369) RECONCILIATION OF FUNDS Total funds brought forward 15,589 174,054 189,643 TOTAL FUNDS CARRIED FORWARD 167472 175274 Page 14 continued...
ConrAdh na Gaeil e Boir¢he loehtxr Notes to the Financial Ststements - contiDued ror the Year Ended 31 December 202S TANGIBLE FIXED ASSETS Improvements lo property Long leasehold Plant and machinery COST At l January 2025 Additions Grants 253,797 2,866 13301 7277 At 31 December 2025 253 797 2,866 DEPRECIATION At l Janw 2025 Charge for year 95029 6J19 1,019 461 167 At 31 December 2025 167 1,480 NET BOOK VALUE Ai 31 D¢¢¢mber 2025 151,649 1,386 At 31 December 2024 157,968 1.847 Page 15 continued...
Conradh na aell e Boirche lothtgr tes to ibe Finaneial S *tements- continued (or the Year E ed 31 December 2025 TANGIBLE FIXED ASSETS - Continued Fixtures and fittings Compuler equipment Totals COST At l January 2025 Additions Grants 2,534 4,712 13J06 399 272,503 18.612 At 31 December 2025 283 838 DEPRECIATION At l January 2025 Char8e for y¢ar 1.165 576 8O42 106,555 At 31 December 2025 li 116 903 NET BOOK VALUE At 31 December 2025 166 935 Ai 31 December 2024 165 948 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31,12.24 Other debtors Pa8e 16 continued...
radh Gaeil e Boirch loch¢ar Notes to the Fin*ne5al Statements - continued f r the Year Ended 31 Deeember 2025 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Bank loans and overdrafts (see note I l) Accrued expenses 2,478 4.633 4,094 I I. LOA]YS An analysis of the maturity of loans is given below.. 31.12.25 31.12.24 Amounts falling du¢ wiihin one year on demand.. Bank overdrafts 4,633 12. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.12.25 At 1.1.25 Unrestri¢ted funds General fund Cafe shop ¢0 promote Irish Language 12289 8,971 4274 (6J90) 14,870 7002 13245 (6J90) 14,657 Restricted funds Marine Park Building Development 167,472 (6J90) 6,390 l67,472 TOTAL FUNDS 175 274 182 129 Page 17 continued...
Conradh nx GAeil e Bolrehe loehtsr Notes to the Fin*nciAI Statements- conti for the Year Ended 31 December 2025 12. MOVEMENT IN FUNDS - ¢ontinued Net movement in funds, included in the above are as follows: In¢omin8 Resources expended Movemenl in funds Unrestricted funds General fund Cafe shop to promote Irish Language 51363 21 (42,892) 17230) 8,971 73J67 (60,122) 13,24S Restricted funds Marine Park Building Developm¢nt (i) (6J89) (6J90) TOTAL FUNDS 73 Comparatives for movemenl ID funds Net movement in fui)ds At 31.12.24 At 1.1.24 Unrestrieted funds General fund Cafe shop to promote Irish Language 15,589 {3,300) 12289 15,589 (7,787) 7,802 Restricted funds Marine Park Building Development 174,054 (6,582) 167,472 TOTAL FUNDS 14,369) 175 189643 L a74 Page 18 conlinued...
Conradh G4eil e Boirche Ihtr Notes to the Fingncigl St¥lements- conlitsued for the Year Ended 31 December 2025 12. MOVEMENT IN FUNDS - continued Comparative net movement in fund& included in the above ate as follows: Incoming Resources expended Movement in funds Unre$tri¢t¢d funds General fund Cafe shop to promote Irish Language 51.277 11.978 (54,577) 16.465) (3.300) 4.487) 63.255 (71,042) (7.787) Restricted funds Marine Park Building Development (6,582) (6,582) TOTAL FUNDS 63,255 77.624) 14.369) A current year 12 months and prior year 12 montlL8 combined wsition is as follows: Net movement in funds Transfers between funds Ai 31.12.25 At 1.1.24 Unrestri¢ted funds General fund Cafe shop to promote Irish Language 15,589 5.671 213 (6,390) 14.870 15.589 5,458 (6,390) 14.657 Restricted funds Marine Park Building Development 174,054 (12,972) 6.390 167,472 TOTAL FUNDS 7.514) 182.129 Page 19 continued...
Gaeil e Boirche I h otes to the Financial Statements- for the Year Ended 31 December 2025 tinued 12. MOVEMENT IN FUIYDS - continued A CUTrcnt year 12 months and prior year 12 months combined net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund Cafe shop io promole Irish Language 103,140 (97,469) 33 695) 5,671 136,622 Restricted funds Marine Park Building Dev¢lopment (131,164) 5,458 (i) (12,971) (12,972) TOTAL FUNDS 136 621 (144 135) 13. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2025. Page 20 continued...
Collrndh n* Gaeil e Boi e loch¢ar tes to the Financial Statements - Continue for the Year Ended 31 December 2025 J4. CAIFÉ PROFIT & LOSS 31 Dec 2025 31 Dec 2024 {21504.44) 11978.67 14983.37 13204.37 2105.74 1904.29 50.00 1123.20 33.62 150.48 Shop Income Purchases Hire Of Machinery Training Repairs Deprecation Advertising 80.00 61.37 (Profit ) l Loss 4273.96) 4487.29 The caifé (tearoom) was opened in June 2024. This venture operates on a not-for-profit basis, servin as a way lo bring the Irish language to the wider community while also providing a hub for the growing Irish-speakinbl community outside of our timetabled events. The caifé is run entirely by volunteers with all overhead costs covered by the group. Any profits generated are reinvested into the organisation to support classes, events. and ¢ommunity services. Pa8e21
Conradh na Gaeil e Boirehe lochtar Detailed Stitement ofFinancial Activiti ror the Year Ended 31 December 2025 31.12.25 31.12.24 INCOME AND ENDOWMENTS Donations and legacies Donations Grants 4,149 14.777 26.576 13215 41,353 Other trading Activities Shop income Class Fees 21504 38,647 11.979 9,923 Total incoming resources 73J66 63,255 EXPENDITURE Raising donations and legacies Long leasehold 6J19 6,582 Other trading activities Purchases Hire of plant and machtnery Training 15J27 2,106 15,683 1,904 50 17,433 17,637 Investment management costs Property repairs 2J 3,142 Charitable activities Summer Scheme Assistants Carried forward 3205 3,205 This pag¢ does not forni part of the stalOry financial statements Page 22
Conradh na GAeil e Boirche Iochtar Delailed Statement of Flnanelal Aetlvltl ror the Year Ended 31 December 2025 31.12.25 31.12.24 Charitable activities Broughi forward Isle of Man Trip Gealtach Trip Scholarships 3,205 8,809 8.802 1,300 11,063 12,788 22,116 Other Subscriptions Conlract Workers Cleaning costs Activity Costs Waste Removal Improvements to property Plant and machinery Fixtures and fittings Computer equipment 85 15.450 loo 2245 16,715 50 1,975 305 167 462 576 551 241 21,909 22,921 Support costs Management Advertising Professional F¢¢s 360 420 1,998 780 1,998 Finanee Bank charges 395 355 Other Sundries 2.884 1,332 This page does not forni part of the statutory financial statements Page 23
onradh ng Gaeil e Boirche loehtxr Detail ta¢ement of Fin*ncial Activities r the Year Ended 31 Decem r 2025 31.12.25 31.12.24 Other Governance costs Accountancy and legal fees 1,541 Total resources expended 66,511 Net ineomel(expenditure) 6J55 14.369) This page d$ noi forni part of the Statory financial statements Page 24