Company Numbei.: N'16U291?
Charit), Nlumber: N'IC103641
.4n CÈste Infheistioehta Gaeiloe
(A Compan), Limited by Guai'autee)
Fin2nci21 Stthteniellts
for the i'eii r elided 31 Auoust 2022

.4n Ciste Entheistioclita Gaeilf¥e
{A CotnpJnTr' Limited b!." Giiarantee)
Contents
Iiiforniation
Directors, Repoit
Indepeiident Auditors Report
6-10
Statenieiit of Fiiiaiicial Aclii'ities
11
Balance sheet
l2
Cashflow stateinent
13
Notes to tlie accounts
14-21

An Ciste Infheistiochta G2eil<Fe
(A Coinpaii), Limited b), Guai"antee)
Inforniation
Registered Charih, N2nie
An Ciste liiflieistioclita Gaeiloe
Charit)r Nllmbei"
NIICIOJ641
XG ?6Jl I
Company N'umbei"
N160?919
Registered Office
Culturlann Ui Chaiiain
J 7 Great James Stt'eet
Derry
BT48 7DF
Directors
Maria Caralier
Rosaleen Mccorley
IAiirence M¢Curry
Professoi. Margaret Dolores O'Reilly
N iall O Catliain
Paid O Maolagain
Audktors
McGroarty Mccafferty & Company
Accouiitants & Registered Auditors
Carlisle Terrace
Derry
BT48 6JX
Solicitors
Agnew Andress Higgiiis Solicitors Ltd
92 Hiuh Street
Belfast
BTI ?BG
Bankers
Bank of Ireland
?7 Culmore Road
Dem,
BT48 8JB

An Ciste InTheistioehta Gaeil¢7e
(A Conipany Limited by Guai"antee)
Report of the directors foi" the s'ear ended 31 August 7022
Tlie dii'ectors present tlieir I'eport aiid the fiiiaiicial stateinents for ihe )ieai- elided J l August ?0?? Tlie dii'ectors of
An Ciste Infheistiochta Gaeilge for tlie purposes of coinpany laiy and H,lio served diiring tlie Jiear and up to tlie date
of tliis I'epoit are set out below-
Mai-ia c￿-aller
Rosaleeii Mccorley
Laureiice Mccurry
Piofessor Margaret Dolores O'Reillv
Niall O Catliaiii
Paid O Maolagain
Sti'ucture, Goi'ernrfince and ManaLTenient
Governing document
Tlie charity is coiitrolled by its governing documenL tlie financial meniorandum, and constitutes a liiiiited company,
liniited by .
rruarantee, as defined by the Coinpanies Act ?006.
Governance
The Board is a limited compaiiy i-egulated b)1 its Meiiioranduin and Articles of Association as laid doMllI 111 the
Compaiiies Acts. Tliis instrunient 15 a legal docuinent wliicli has bearing only on Ali Ciste Inflieistiochta Gaeilge.
An Ciste Infheistioclita Gaeilge (The Irish Laiiguaoe Iniiestinent Fund) is an organisatioii tl)at lias been established to
assist tlie developnieiit of Irisli Laiiguaoe commuiiities. iii particular, the Fund's role is to help advalice major capital
iiifrastructural projects wliieh ultimatelv &ssist tlie social. economic and cultrjral needs of Irisli Language
conimunities.
Tlie iiiitiatilie has been deiieloped as a result of the commitments inade by Government in relation to the Irish
Lanuuaoe linder the Good Friday A￿.eeinent in 1998. furtlier expanded in the 2006 St Andrews Agreement and
defiiied during the Hillsborougli talks of Februarv ?01 O.
General Principles
The gciieral and truidin¢Y
priiiciples of the Fund iyill be:
Partnership & Co-operation:
Projects assisted must dcnioiistrate the proinotion of partnersliip aijd co-opeiative working priiicipals with other Irisli
language groups/bodies at local, i'egional aiid national level.
Irish-Language Cultural D￿le10pMent.
Projects assisted must denioiistrate the promotion and development of the Irish Language and its cultural aiid social
advancement.
Inclusiveness:
Projects niust demonstrate the proiiiotion of equality of opportunity.
Leverage:
Projects must demonstrate the ability to maxiinise other fund-raising potential and leverage from other deiielopmeiii
agencies.
Complementarit),:
Projects must demoiistrate that its advancement will iiot duplicate, substitute or create displacement of existing
provision in the locality-
Sustainabilitv:
Projects Must demonsts'ate social and econoinic sustaiiiability.

An Ciste Enflieistioclita G2eiloe
(-4 Compan), Limited b), Guarantee)
Report of the directo￿ for tlie s'ear ended 31 .4ugust 2022
Risk Statement
{1) General Policy - Tlie majoi. risks io ivhicl) the cliai'itti is exposed liave beeii ideiitified b), tlie directors. Foi'iiial
Inanagenient conErol systems aiid procedures. operatiii(w policies and manual processes Iiaiie beej) a(yreed aiid
establislied as pait of oiicyoiiig risk assessiiient, to iiiitigate risks. Mitigation of finwicial risk is furtlier addressed b).
die policy of lioldiiitr reserves. as detailed beloiv.
(ii) Reserves Policy - Ali Ciste Inflieistioclita Gaeilge is pennitted to liold resernies aiid any grant-in-aid shall be paid
into aiiy I'eserve lield by it.
{iii) Investinent Policy Ali Ciste Iiiflieistioclita Gaeilge shall iiot niake aiiy iniiestiiients li) traded fiiiaiicial
instiuiii¢nts Miitliout Pl'iOT Miritteii appi'oval of its accountant. Equity shares in ventures wliicli furtlier tlie objeciives
of An Ciste Inflieistioclits Gaeilge shall equally be subject to approiial froin its accountant uiiless covered b), a
specifie delegatioii froiii tlie Board.
Objectives and Actiipities
Objectives and aims
The company's Inain objective is to SUPPOrt projects aimed at creatiiig the capital iiifrastructui'e for the developnieiit
of the Irisli language in the North of Irelaiid. The coinpany's statement of Governance is set out above.
Public Benefit
The cliaritable conipany's aiins and objectiiies are set out ivithin this report. The activities set out in this report haiie
been undertaken to furtlier the coinpany's cl)aritable Plirposes for tlie public beiiefit. The directors liave coinplied
with tlie duty under section 4 of the Compaiiies Aet ?006 to haiye due regard to public beiiefit guidance piiblislied by
the Charities Conimissioii and the tt-ustees Iiave paid due regard to this guidance iii deciding what activities tlie
cliaritable company should undertake.
Achiei'ements and Performance
The performance of the cornpany is detailed on the stateinent of financial activity (SOFA) found oli page I l of tl)e
financial statements.
In March 20?2 The Depaitmcnt for Cominiinities amiarded Ali Ciste Iiifheistiochta na Gaeilge £60,000 for & Bursaiy
Sclieine to access MSC Managernent & Digital Business Programme. Tliis Course Myas designed to sth'ategically
assist in cnhancing the capacity of tlie sector. This fi]nding provided 9 Msc Bursaries to those M'orking in the Irisli
language community sector.
In May 2022 The Department for Coininuiiities awarded An Ciste Infheistiochta Gaeilge £340,000 (£170,000 per
year for two years) for their Business Development otyicers Prooramme. This funding provided employment for four
additional Business Development ivho are employed iii Irish language coinmunity capital projects.
An Ciste Intheistiochta Gaeilge ivas id=ntified &s a beneficiary in The New Decade Ne￿1 Approach Aoreemeiit.
(January 2020) again for its central role in delivering Irish Language Community Infrastructiire in tlie North of
Ireland. Funding for tliree years (250.000 Euros per l'ear) has been awaTded to An Ciste Intheistiochta Gaeilge from
Tlie Irish Governinent's Departtnent of Tourism, Culture, Arts, Gaeltacht. Sport & Media to oruaiiise a strategic
programme aimed at protecting this recent £20+Million investineiit into the sector. This prooramme is curreiitly
employing an experienced Director and four youiig Business Development Officers, located in 4 receiitly developed
community facilities, who are inN'olved iii structured on the job trainin(r and peer learning sessions with a focus oil
sustaining their facilities.

-4n Ciste InTheistioehta Gaeiltse
(A Conipan), Limited b}: Giiarantee)
Report of the directors for tlie )'eai" ended 31 All￿USt 20?2
The cliarity coiitinues to target a specific and focused niarket wliich is essentially Irisli Language Groups tliat are
seekiiig to establisl) Irisli Lan(ruaoe Social. Ecoiiomic & Cultural related project as a Ineaiis to advaiice and ps'ogress
tlie Irisli languL<Te and ciilture tlirou¢yliout the NTortli of Irelaiid.
Financial Reviem,
Budoetsry controls aiid coiistaiit i-evieivs of all expenditure coiitinue to be impleinented this period and Iiave iiot
hiiidered tlie business of An Ciste Lnflieistiochta Gaeilge iii achievii)rr their primary purpose.
Coiitrols taken at the adiniiiistrative level ivill coiitinue for tlie comiiig financial yeaT Wlth continuous Inoiiitoriiig
tlii'ouohout.
The fiiiaiicial accouiits sl)ow a deficit of £6?,409 witli reserves of £?.393,8J7.
Plaus for Future Periods
Initially Ali Ciste Infheistioclita Gaeilge wffill employ its capital fund of £8M. Hoivever. it M'ill also seek" additional
fijnds from a range of sources depeiidant upoii tlie ideiitified strategic iieeds of the sector going foN'ard.
An Ciste Tntheistiochta Gaeilge iijill contiiiue to seek applications through an open call procedure from iiiterested
Irish Laiiguage groups seeking to advance capital applications for tlie ultiiiiate development of sustaiiiable capital
projects that will help increase the deliiiery of services to tlie Irish Language sector.
Responsibilities of the Directors
Tlie directoi's (wlio are also tlie directors of An Ciste Infheistiocl)ta Gaeilge for the purposes of company law) are
respoiisible for preparing the Directors Annual Repoit and tlie financial statemeiits in accordance with applicable
law and Ifnited Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice).
Coinpai)y law requires tlie diiECtors to prepare financial statements for each financial year ￿,hich give a true aid fair
view of the state of affairs of tlie cliaritable company and of the incoming resources ￿]d applicatioii of resources,
includiiig the income and expenditure, of the cliaritable coirlpany for that period. In preparing these financial
statements, the directors are requ ired to:
Select suitable accounting policies and tlien apply thein consistently"
Observe tlie metliods and principles in the Charities SORP (FRS 102).
Make judgemei)ts and estimales that are reasonable and pl￿dent.
State whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statemenfs:
Prepare the financial statements on tlie uoincT concern b&sis unless it is inappropriate to piesuine tliat the charitable
company will contTnue in operation.
The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any
time the financial position of tlie charitable company and enable them to eiisure that the finaiicial statemeiits comply
with the Companies Act 2006. Tlie directors are also respoiisible for safeguarding the assets of the cliaritable
company and hense for taking reasonable steps for the prevention and detection of fraud and other irregularities,
In so far as the directors are aivare:
Tl)ere is no relevant audit infomiation of iyhich the charitable companjls auditor is unawa￿. and
Page 4

An Ciste IiiTheistiochta Gaeilrye
(.4 Conip211y Limited b), Guarantee)
Report of the directors for the }'ear ended 31 Au(FUSt ?022
Tlie directors have taken all steps tliai tlie). ouglit lo hai'e taken to niake tlieinselves al￿al'e of aiiy I'eleiiant audit
informatioii aiid to establisli tliat tlie auditor is ai¥are of tliat infonnatioii.
Auditors
McGToarts1 h4ccaffei.ty & Co al'e deeined io be reappointed in accordance ivitli Sectioii 487(?) of tlie Coiiipaiiies Act
?006.
Tliis report is prepared in aceordaiice wirh tl)e special provisioiis of Part l i of the Compaiiies Act 2006 relatiiio to
sinall companies.
Tlie fiiiancial stateinents were approved and autliorised for issue by the Board of Directors on 28 Noiiember 202?
and sigiied on its belialf by.
Dlrector
Director

An Ciste Intheistiochta Gaeil<Fe
(A Company Limited by Gllai?ntee)
Independent auditor's report to the directois of An Ciste Infheistiochta Gaeilge
Opinion
We have audlted tlie finaiicial stateiiieiits of Ali Ciste liiflieistiocliia Gaeilge for tlie year ended i l AugLlSt
?02? Ivliicli coinpi'ise tlie StatemeIit of Fiiiancial Actlllities. Balance SlieeL Cashfloii, Statement aiid tlie related
notes. Tlie fiiiancial reportino fran7eivoi-L tliat lias been applied in theii. preparation is applicable laHF and
UiiÉted Kiiigdoiii Accountiiig Standards (Uiiited Kiiigdoin GeTierally Accepted Accountiiig Practice) includino
FRS 102 'Tlie Fiiiaiicial Reportin(7 Staiidai'd applicable in tlie UK aiid Republic of Irelaiid"
This report is made solely to the chai'itable company's directors. as a body, in accordaiice iiiitli Cliapter 3 of
Part [6 of tlie c.ompanies Act 1006. Oui- audit ivork lias been undertak-en so tliat ive iiiight state to tlie
charitable company's directors those Inatters we are required to state to Iliein iii an auditols report and foi. no
otlier purpose. To tlie ￿lIest extent perniitted by law, Ive do not accept or assuine respoiisibility to aiiyoiie
otliei. th￿] tlie chai'itable company and tlie charitable company's directors as a b¢)dy. for our audit worl for tliis
report, or for tlie opiiiions H'e have formed.
In our opinion the fiiiancial ststements:
give a true aiid fair view of the state of tlie cliaritable companls affairs as at 3 1st August 2022, aiid of its
incoming resources and expenditure of resources. includiiig its incoiiie and ekpenditure, for tlie year tlieii
ended;
have beeii PiDperly prepared in accorda]Ice witli United Kingdoin Generally Aecepted Accouiitiiig Practice;
and
have been prepared in accordw)ce WiEh rhe requirements of tl)e CoTnp&iies Act 2006.
Basis for opinion
We conducted our audit in accordance w'ith Iiiternational S￿)dards on Auditing (Ulc) (ISAS (UIC)) ai)d
applicable law. Our respoiisibilities under tliose standards are further described in the Auditor's respoiisibilities
for the audit of the financial statements section of our report. We are independent of the charitable eonipany in
accordance witli the ethical requirements that are relevant to our audit of the financial statements in the UK,
iiicluding the FRC'S Ethical Standard, and we have fulfilled our other etliical responsibilities in accordance
with these requirements. We believe that the audit evidence we liave obtained is sufficient and appropriate to
provide a basis for our opinion.
Conclusions relating to uoing concern
In auditing the financial stateineiits, lie have coiicluded that the directors, use of tlie going coiicern b&8is of
accounting in the preparation of tlie fiiiancial statements is appropriate.
Based on tlie work we have performed. we have not identified any material uncertainties relating to events or
Conditions thaL individually or collectively: may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least ￿￿'eIve inonths from when the financial statements are
autliorised for issue.
Page 6

An Ciste Infheistiochta Gaeilge
(A Compan), Limited by Guarantee)
Our responsÉbilities and the responsibilities of the directors ii'ith respect to Lyoiiits concern are described iii the
relevaiit sections of t]iis report.
Other informAtion
The directors are responsible for the other inforin2tion. The otlier information comprises tlie iiiforniatioii
included iii tl)e dii'ectors, aniiiial report. otliei. than tlie finaiicial stateineiits and our auditor's report tliereon.
Our opiiiion on tlie fii)ancial stateiiients does not cover otlier iiifonnatioii ￿]d. ekcept to the extent otherwise
explicitly stated in our report. we do not express any fonn of aSSur￿l¢e conclusion thereon.
In connection ￿lItI7 our audit of tlie fiiiaiicial statenients, OLir respoiisibility is to read the otlier iiifoiThatioii and,
in doing so, consider ii,hetlier the othei. iiiforniation is iiiaterially incoiisisteiit Miith dje financial stateineiits or
oiir Lnoiyledge obtained in the audit or otlierwise appears to be materially misstated. If we ideiitify such
material inconsisteiicies or apparent inaterial inisstatements. Ive are required to deterniine wliether there is a
material inisstatement in the fiiiancial statements or a iiiaterial misstatement of the otlier inforinatioii. If, based
on the work we have performed. we conclude tliat there is a Inaterial niisstatemeiit of this otlier infonnatioii,
we are required to report that fact.
We have iiothiiig to i'epoit in tliis regard.
Opinion on other matters prescribed by the Companies Act 2006
Iii our opinion based on the work uiidertaken in tlie course of the audit:
the iiifonnatioii given iii Ehe directors annual report for tlie financial )'ear for ii,hich the fiiiancial ststeinents
are prepared is consistent witli the fiiiancial statements. wid
- the directors annual report has been prepared in accordance with applicable legal requireinents.
Matters on which we are required to report by exception
In the light of our knowledge ￿]d understandiiig of tlie charitable company and its environment obtained in the
course of the audit, we have not identifled material misstatements in the directors aiinual report.
We have nothing to I'eport in respect of the following matters ivliere the Conipanies Act 2006 requires us to
report to you if, in our opinioii:
- adequate accounting records have not been kept: or
- the financial statements are iiot in agreeinent with tlie accountiiig records and returns; or
certain disclosures of directors, remuneiztion specified by law are not made. or
we Iiave not received all the iiiforniation and explanations we require for our audit" or
tlie directors were not entitled to Prepare the finav)cial statements in accorda]ice with the small companies
reoime and take advantage of the small companies exemption from the requirement to prepare a strategic
i'eport.

An Ciste Inflieistioclita Gaeil¢ye
(A Company Limited b)." Guarantee)
Responsibilities of the directoi's
As explaiiied Iiiore fulls1 in ilie Directors, Responsibilities Statenient set out on patye 4. the directols (Ivlio are
also tlie directors of the charitable company for tl)e pui'poses of coiiipany lai¥) are responsible for tlie
pi'eparatioii of Ilie fiiiancial statemeiits aiid for beiiig satisfied that tliey ojiie a tt-ue aiid fair viemi aiid for sucli
11ltei'i)al control as tlie directois detei-iiiiiie is iiecessary to eiiable Ilie preparation of fiiiancial stateineiits tliat are
free from material niisstatemeiit. w,lietlier due to fraud or error.
In preparing the finaiicial stateinents, tlie directors are respoiisible for assessing the charitable company's
ability to contiiiue as a ooino concern. disclosino as applicable, matters related to going concern and using tl)e
going concern basis of accountino unless the trustees eitlier intend to liquidate the cliaritable company or to
cease operations, or have iio realistic alternative but to do so.
Auditoj s responsibilities for the audit of the financial statements
Our objectives are to obtain Yeasoiiable assur￿]ce about ii.liether the fiiiancial stateinents as a wliole are free
from inaterial Inisstatement, iiihetlier due to fraud or error. aiid to issue an auditor's report tl)at includes our
opinion. Re&8oiiable assui7nce is a liigli level of a5suraiice, but is iiot a guarantee that ali audit coiiducted in
accordaiice with ISAS (UK) ￿,]11 al￿'ayS detect a material inisstatement when it exists. Misststements can arise
froin fraud or error and are coiisidered material if, individually or in the aggretrate, they could reasonably be
expected to iiiflueiice Ehe economic decisions of users taken on the basis of these financial statemeiits.
Irrecrularities, including fraud. are instances of non-compliance Hiitli laws aiid regulations. We desigii
procedui'es in line witl) our respoi)sibilities. outlined above, to detect material Inisstatements in i'espect of
ii'regulaj'ities, including fraud. However, the primary responsibilitj, for the prevention and detection of fraud
lies with niaiiagement and the board of directors of the charitable company.
Identifying and Assessing potential risks related to irregulartties
Iii identifjiing and assessiiig risks of material misstatement in respect of ]￿egUlarItIeS, including fraud and
non.complian¢e ￿lItI] laws ￿)d recTulations, we considered the follo￿*[1}g.
tlie nature of the industry, sector and tlie specific control environment ivhich it operates in;
the charities own assessment of the risks tliat irregularities niay occur, either as a result of fraud or eTror'
representations and results from our enquiries ivith Man￿￿ement aiid the board of directors regarding their
own identification and assessinent of the risks of irreoularities;
enquiries of maiiagement relating to accounting estimates measurements, recognitioii criteria and justification
of such amounts.
any matters we have idesltified liaving obtained and reVIe￿,ed the Charities policies and procedures relating
ideiitify'ing and assessing if law's and regulations are Cotnpliant and H,hether they are a￿lare of an)1 instances
of non-compliance.
* detectioii and response to the risk of fraud and Th,hether tliesr are aware of any actual, suspected or alleged
fraud instances.,
* tlie internal controls designed to mitigate risks or fraua or non-compliance ivitli lamrs and regulations, aiid to
miiiitnise risk of management Ove￿ideS of sucli controls.
all matters discussed among the audit engagement team regardin￿ how and wheiE fraud could occur and tlie
potential indicators of fraud.

An Ciste Intheistioehta Gaeiloe
(A Company Limited b}, Guarantee)
As a result of these procedures. Ive coiistdered the oppoituiiities aiid incentives that iiiay exist ivithin tlie
cliarity for fraud. The audit included assessing tlie procedures aiid eiialuating tlie measureiiieiit of estiinatioiis.
In ¢oiiimon ivitli all audils iindei. ISAS (UIK). M'e are also required to perform specific procedures to respond to
the risk of iiianaoeiiient oi'erride.
We also obtaiiied an understandino of the legal and regulatory franieii'oi'k"s applicable to the charity and
considered tliat tlie Iiiost significant are the UK Companies Act ?006, SORP ?019 (FRS 102) aiid Cliarities
Act fftlortlieni Irelaiid) 7008.
Audit respollses to risks identified
Our procedures to respoiid to risk-5 ideiitified included tlie folloiviiig:
reiiiewino tlie finai)cial statement disclosures, testing the relevant documeniatioii to assess colnpl1￿)ee ivitli
the SI￿11f]¢ant laws and regulations - tliose described as liaving a direct effect 01) the financial stateiiieiits;
enquiring with management ￿]d obtaining third pty confirmation from the Charities Solicitors regarding
any actual or potential litigation and claiins.
performing analytical procedures to identsfy any unu511al or unexpected relationsliips tliat may iiidicate risks
of material misstatement due to fraud-
reading Ininutes of board ￿ld nianaoement Ineetings, examine forecasting Inaterial in line with actual
perfomaii¢e, ideiitifyii]ts any potential fraud indicators or instances.
reVIe￿Ilng Coinpanies House ￿]d Cliarity Commission Northern Ireland correspondeiice, ideiitify any late
subinissioiis or oinissions of inandatory inforniation;
review CO￿espOndence with HMRC. ideiitifjTing non conipl iaiice of specific information to be disclosed;
in addressino the risk of fraud througli managen]ent override of contt'ols, testiiig the appropriateness of data
entries and adjustments: assessino wh¢tlieT the judgements made in making accountintt estimates indicative
of a potential bias. and eiialuating the rationale of any significant transactions that are unusual or outside the
normal course of the Charities objectives.
We also communicaied relevaiit ideiitificd laws and regulations and potential fraud risks to all eiigagement
team Ineinbers aiid remained alert to ￿]Y indTcations of fraud or Iioncompliai)ce witli laws and I'egulations
tlii-ougliout tlie audit.
As part of an audit in accordaiice with ISAS (UK), we exercise professional judgment aiid ITJaiiit&in
professional scepticism througliout tlie audit. Mle also-
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perforni audit procedures responsive to those rTsks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinioii. The risk of not detectiiig a material misstatement
resulting from fraud is higher tliaii for one resulting froiii error, as fraud may involve coSlusion, forgery,
intentional oniissions, misrepresentations, or the override of internal control.
Obtaiii an understanding of intenial control relevant to the audit in order to design audit procedures that are
appropriate in tlie circuinstances, but iiot for the purpose of expressing an opinion on tlie effectiveness of the
charitable company's inEernal control.
Evaluate tlie appropriateness of accounting policies used and the reasonableness of accountin(F estiinates and
related disclosures niade by die directoi-s.
Page 9

An Ciste Infheistiocbt2 Caeilge
(A Comp2nJ Liniited bv Guarantee)
Coiiclude oli tlie appropriateiiess of tlie directors, use of tl)e ooino concern basis of accountiiig aiid, based oli
tlie audit evidence obtained. wl)etlier a inaterial uncertainty exists related io eitrents or conditioiis tliat iiiay cast
significant doubt on tlie charitable compaiiy's abiliti, to continue as a ooino concem. If ilie conclude tliat a
niaterial uncertainty eiists, we are reqLiired to draii, atteiition li) our auditor's report to tlie related disclosui'es iii
tlie financial statements or. if such disclosures are inadequate, to modify our opinioii. Oui. conclusioiis are
based on the audit evidence obtaiiied up to tl)e date of the auditovs report. Homiever. future eveiits or
conditions Inay cause the charitable conipaiiy to Cease to continue as a going concern.
-Evaluate the overall preseiitation, sti'ucture and coiiteiit of the fiiiancial statements, includino the disclosures,
and wlietlier tlie financial statements represent ilie uiiderlyino transactions and events in a inanner that achieves
fair presentatioi).
We commuiiicate with those charged with govemance regardin& among other matters, the planiied scope and
timing of Tlie audit and signific￿lt audit findings. includino any sigiiificant defi¢ien¢ies in internal control tl)&t
we identifji during our audit.
Patrick McGroarty
Senior Statutory Auditor
for and on behalf of
McGroarty ML ccafferty & Company
Statutoiy Auditor
2 Carlisle Terrace
Derry
BT48 6JX
Date: 28 November 2022
Page 10

.In Ciste InTheistioclit2 Gaeiltse
(A Coini)an>' Limiled by Guarantee)
ststement of Financial Actiiiities
foi" tlie I'eai" ended 31 Au¢sUSt 20?2
Year
Ended
2022
Year
Ended
2021
Unrestricted
Funds
Restricted
Funds
Income 2nd Expenditure
Incoming Resources
Jiicoiiiing i.es0￿1"cesfl ojn ge17eratl17g.fui?ds.'
Voluntary incoine
Investineiit iiicoine
45,780
157,iil
284,)78
3)0,3)8
l i7,iil
788.9J4
157,615
Total Inconilng Resources
20i.J31
284,i78
487,909
946,i49
Resources Expended
Cliaritable a¢tiviti¢s
Governance costs
(114,134)
(2,473)
(4)J,711) (i47,845) (726,5)0)
(2,47J)
(2,i46)
Total ResourLes Expended
(116,607)
(433,711) (550,318) (729,076)
Net Incominu l (OutoointT) Resources
86.724
(149,133)
(62,409)
217,473
Balances brouglit forward I September ?021
775.011
1,681,235
2,4i6,246
2,238,773
Balances cat'ried forniard 31 Autsust ?022
16.
861.735
I,)3? 102
2,393,837
?,456,246
The above ￿nOUnts relate to continuiiig operations of the company.
The company has no recognised oains and losses other Tliati those included in the results above and therefore iio
separate stateTnent of total recognised gaiiis aiid losses has been preseiited. There is no difference behveen tlie net
iiicoming resources for the year stated above and their historical cost equivalents.
Patse 11

An Ciste Intheistioclita Gaeilge
(A Compani Limited by Guirantee)
B21anee sheet
as at 31 Auoust 2022
2022
?021
N'otes
Curi'ent assets
Debtors
Cash at baiik and in liand
12.
? 178.774
)9i.i35
? 218,148
269,39l
? 574.309
?,487,539
Current liabilities
￿￿]k loans and oi'erdrafts
Other creditors
Acciuals
40.402
140,062
18,440
12,853
13.
180,472
Net current assets
2.393,837
2.456,?46
Total assets less current
liabilities
2,J93.837
2,456,246
Income Funds
Unrestricted funds
Restricted funds
16.
861.735
l.i32,10?
775,011
1,681,235
2,39J,837
2,456,246
The financial stateinents are prepared in accordance with tl)e special provisions of Part 15 of the Coinpanies
Act 2006 and the Cliarity's SORP (FRS 102).
These accounts have been prepared in accordance with the provisions applicable to companies subject to tlie
sinall companies regime.
The Financial Statements were approved and authorised for issue by the Board on 28 November 202? and
signed on its behalf by
Director
kfvio
Director
Company Number: N1602912
Palre 12

An Ciste Infheistiochta Gaeil<Fe
(A Compan) Limited by Guar.qntee)
Statement of Cash floii's
as at 31 Auaust 2022
2027
2021
Net incoming l (outgoiiig) resoui'ces for the year
(Increase)/ decrease iii debtors
(Decrease)l increase in creditors
(6?,409)
i9,)74
149,179
117,473
()9,J41)
(143,9i6)
Net eash (outfloM')l infloiv from operatinu actiijities
126,144
(Decrease)/ Increase in cash in the year
126,144
Recollciliation of net cash floiv to movement ill net funds
(Decrease)IIncrease in cash in tlje year
Net funds at I September 2021
1?6,144
269,391
34,176
235,215
Net funds at 31 Auuust 2022
17.
39i,535
?69,391
Page 13

-4n Ciste Infheistiocbt2 Gaeil(Fe
(A Cotnp2ny Limited b). Guarantee)
Notes to the accounts
for the ) ear ended 31 Auryust 2022
General information
The charity is a prTvate lin)ited conipan}, b}i ouaraiitee, reoistered in Nortliern Ireland and a registered
Iiarityi in Northeni Ireland. T]ie addi'ess of the re(ristered office is Culturlann Ui ch￿lain, 37 Great
James Streec Dery. BT48 7DF.
AccountlDg coniiention
Tlie principal accountino
poITcies adopted in the pi'eparaiion of tlie finaiicial statemeiits are set oiit
below and liave remained unchaiioed froin tl)e previous year, and also liave been coiisisteiitly applied
Ivithin tlie same accounts.
Tlie charity constitutes a public benefit entity as defiiied by FRS102. Tlie financial statements liave
beeii prepared in accordance witli tlie accountinu
policies set out in notes to the accounts and coiiiply
witli the charity's governing docuineiiL the Charities Act (Northern Ireland) ?008 aiid Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to cliarities prepariijo tlieir
accounts in accordance with tlie Financial Reportiiig Standard applicable in tl)e UK and Republic of
Ireland published in October 2019 (SORP 2019) and tlie Companies Act 2006.
The financial statements are prepared on a going concern b&sis under the historical cost conventioii,
modified to included certain items at fair value. Tlie fiiiancial statements are presented in sterling
which is tlie functional currency of tlie charity.
Incoming resources
All incoming resources are included in the SOFA wlien the charity is legally entitled to the income
and the ainount can be qualified with reasonable accuracy. The following specific policies are
applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in fijll in tlie
statement of financial actiiiities wlien receivable. Grants ii,here entitlement is not coiiditional on tlie
dclivery of a specific perfonnance by the charity, are Tecognised when the charity becomes
unconditionally eIititled to tlie gr￿lt.
Donated services and facilities are included at the value to the charity wliere tliis can be quantified.
The value of services provided by volunteers has not been included.
Gifts donated for resale are included as inconiing resources within activities for generating funds
when they are sold.
Resourees expended
All expeiiditure is accounted for op. an accruals b&5is as a liability is incurred and IiEL8 been
classified uiider headings that aggregate all costs related to the category.
Charitable expenditure coniprises tIiose costs incurred by the charity in the delivery of its activities
and services for its beiieficiaries. It itLcl(Ides both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them.
Patse 14

An Ciste InTheistiochta G2eiltse
(A Compan!, Limited by Guarantee)
i Otes to the accounts
for the }'ear ended 31 Auuust 2022
1.4. Fund Accounting
Unresti'icted funds
In accordaiice witli tlie inemoraiiduiii and articles of association. surplus funds are lield in oiler to
ensure tliat the charity can meet tlie costs of adniiiiisrering the fui)d. Any iiiterest earned by An
Ciste liiffieistiochta Gaeilge on its assets or casli reserves sliall be used for die dists'ibution to
grant-assisted projects an￿ ol. runniiig costs of the board iii accordaiice i¥ith its aims aijd
objectiiies.
Restricted funds
Capital fund
Income for tlie capital fiind is derived from the advaiiceineiit of £8 niillion urant iiicome for capital
and i-elated expei)diture. An Ciste ljiflieistiocliu Gaeilge sliould be iii a position to disperse £8
Inillion by way of ￿ant assistaiice 10 projects.
Cash at bank
Casli at bank and cash equivalents are stated at Cost at tlie financial year end.
1.6. Pension schemes
The pension costs charged in the financial statemellts represent the contribution payable by the cliarity
duriiig the year.
1.7. Company status
tsuarantee and does not have a share capital.
The cliarity is a company liinited by.
1.8. Going concern
The financial statements have been prepared on a going concem basis as tlie directors believe that no
material uncertainties exist. The directors have eonsidei'ed tlie level of fuiids lield and the expected level
of iiiconie and expeiiditui'e for l ? months froni authorisino tliese financial statements. The budoeted
uicome aiid expenditure is su￿1Clent witli tlie levcl of reserves for the charity to be able to continue &s a
going concern.
Voluntsry Income
Year
Ended
2022
Year
Ended
2021
Unrestricted Restricted
Funds
Funds
New Decade New Approach
Department for Commuiiities
Donations and other incoine
18?.071
102,507
182,071
10? 507
45,780
6,807
739,)13
42,614
45.780
4),780
?84,578
)JO,358
788,934
Page li

All Ciste Infheistiochta GAeilGe
(A Company Limited b). Guarantee)
'otes to tlie accounts
for the }'ear ended 31 Au(FUSt 2022
IniTestnient Income
Year
Ended
202?
Year
Ended
2021
Unrestricted
Funds
Restricted
Funds
Baiik interest I'eceivable
Loan interest
il
157,iOO
51
157,500
115
l i7,iOO
157,551
157,61)
Cost of Charktable ActiF"Itles by Fund Type
Year
Ended
2022
Year
Ended
2021
Unrestricted
Funds
Restricted
Funds
Grants payable
ProoaiTrme & supporl costs
149,132
284,579
149,132
398,713
547,000
179,530
114,134
114,134
43J,711
547,845
726,530
Governance Costs
Year
Ended
2022
Year
Ended
2021
Unrestricted
Funds
Restricted
Funds
Professioiial fees
2,473
2,546
2.473
2,473
?,)46
Page 16

An Ciste In￿el$tIoeht2 Gaeiloe
(A Company Liniited b), Guarantee)
Yotes to tlie accounts
for tlie }'ear ellded 31 August 2027
Analysis of Grants Pa)iable
Ye2r
Ended
2022
Year
Ended
2021
Halla Naoinli Caiiice - Duii Geimliiin - Pliase 2
Halla Nlaoiiih Phadraig - Leiin ali Mliadaidli
Lionra Uladli - Raido Failte
Curam Teoranta
Aras na blifal
Halla Naomli Canice- Dun Geimliim
LaTionad na Fuiseoige
Departnient for Communities - Covid granis
30,000
9,674
(41,878)
19,132
130,000
(14,548)
(7,449)
(82,390)
6)3,591
149,13?
547,000
Analysls of Programme & Support Costs
Year
Ended
2022
Year
Ended
2021
Unrestricted
Funds
Restricted
Funds
Staff Costs
Consultancy fees
Premise5
Comrnunications and IT
Finaiice costs
O￿l¢e costs
Travel and subslstence
Computer costs
Sponsorship
Cycle to work scheme expenses
Event costs
Dept For Communities expenses
New Decade New Appi'oach expenses
Promotional costs
Legal fees
Sundry expenses
10.
69,792
6.800
5,041
2,975
407
389
108,929
6,800
i.041
2,975
407
68.126
48,257
5,060
?,036
316
2.440
1,435
611
1,800
4,100
1,292
1,000
1,29?
1,000
19.647
19,647
I02.i07
142,935
1,270
1,200
i88
102,i07
142.93)
3,588
2,695
1.270
1 .200
i88
40
114,lJ4
284,579
398.71)
179,530
Page 17

All Ciste Infheistioehta G2eilge
(A Coinpany Limited by Guarantee)
'otes to the accounts
for the year ended 31 Autsust 202?
Analysis of Professional fees
Year
Ended
2022
Yeai.
Ended
2021
Audit Renumeration
2,)46
Net (outgoing)l incomin(F resources for the year
Year
Ended
?022
Year
Ended
2021
Net (outooino
-)/ incoming resources is stated after charging:
Auditor's ren)uneration
Staff pensioii contributions
2,473
i,538
2.546
3,495
P21Fe 18

An Ciste In￿eRSt10£bta GaeiLtse
(A Compan}. Limited b), Giiarautee)
'otes to the accounts
for the )ieai" ended 31 .4uL¥USt 2022
10.
Staff costs
Year
Ended
2022
Year
Ended
2021
Wages aiid salaries
Social security Costs
Otlier pension costs
97,806
7.)85
64,389
?4?
3,495
108,929
68,126
Number of emplo)'ees
The number of employees i¥lio eariied more than £60,000 during the year ivas as follows.,
2022
Number
2021
Number
£60,001 EO £70.000
The average Inoiiilily nuirjbeis of einployees during the year. calculated on tlie basis of full tiiiie
equivalents, was as follows:
2022
Number
2021
Number
Nuniber of staff
11.
Taxation
As a charity, An Ciste Intheistiochta Gaeilge is exeTnpt from tax on Tncome and gains falling witliin
section i05 of the Taxes Act 1988 or s?56 of tlie Taxatioii of Chargeable Gains Act 1992 to tlie extent
that these are applied to its chargeable objects. Accordiiigly. iio tax charges have arisen in the charÈty.
12.
Debtors
2022
2021
Other debtoi"s
Iiivestment Interest
? 178,751
23
2,218,126
22
2.178,774
2,218,148
Page 19

.Lin Ciste Intheistiochta G2eil(se
(A Compan), Limited by Guaralltee)
'otes to tlie accounts
for the year elided 31 Alluust ?0?2
13.
CredÉtors: amounts fallin(T due
within one )'ear
?022
?021
BanL overdi'dfts
T&xatioii aiid social security
Accruals
Defen'ed inconie (Note 14)
1,815
12,Si3
16,625
140,06?
180.472
14.
Deferred Income
2022
2021
Balance at I September 2021
Additions duriiio Ehe year
Ainouiits released to inconie
(16,625)
(10,500)
(i09,431) (9i2.674)
487,909
946,i49
Balance at 31 August 2022
i8,147
16,625
Iiicoine lias been deferred as income was receiiied before the end of the financial year 31 August 202?
aiid relates to POSI vear eiid expenditure.
Is.
Analysis of net assets between funds
Net current
assets
Total
funds
Restricted Income Funds:
Capital Fund
1.532,102
1,532.102
Unretstricted lucome Funds..
861,735
861,73)
2.393.837
2,J93,837
Page 20

An Ciste In£heistiochta Gaeil•ye
(A ComFany Limited b}, Guarantee)
'otes to the accounts
for the )'ear ended 31 Auuust 202?
16.
Movements in Funds
At
I September Incominu OutgoinLY
7021 resources resources
At
31 Auaust
?022
Restricted funds:
Total restricted funds
Unrestricted funds:
Total unresti'icted fijnds
1,681,2J)
284,i78 j4J.),711) 1,53? 10?
77i.01 I
?03,J31 (116.607)
861,7J)
Total fviids
1,4)6 ?46
487,909 (>50,J18) 2,)93,837
17.
Cash aiid cash equivaleuts
2022
2021
Cash at bank" and iii Iiand
J95,SJ5
?69,391
Rclated Party Trnnsactions
There was a loan of £2.1 in giiien to a company iii December 2017. of which the coinpany is a director.
Iiicluded iii consultancy fees is a payinent for £3,000 made to a board meniber for services provided.
19.
Limited by Guarantee
The coinpany is limited by.
cruarantee and does not have a share capital.
All of its membei"s must contribute to the assets of tlie company iii the event of winding up in an
amouiit not exceeding £1 O pei. member.
20.
Controlling interest
Controlling interest rests with the Board of Directors.
21. Post Balanee Sheet eTrents
No si￿11f1Callt events have taken place siiice tlie year end that would result in adjustments to 2022
financial information or inclusion of a note thereto.
Page 21