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 I￿ht￿r
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 0￿rate 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 d￿urnent, 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 Tn￿CeS 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 fina￿la1 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 I￿ht￿r
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 sta￿lOry 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 Sta￿tory financial statements
Page 24