Company Number: N1602912 Charity Number. NIC103641 An Cigle Inlhttstitichta Gaeilge (A Comp¥Dy Limited by GMrnDte¢) Financial Ststem¢nts for the year ended 31 A8t 2025 lllll *AEW7¢65K' COMPANIES HOUSE
An Cisle lllfheistioehta Gatilg¢ (A comDY Limited by Guarantee) Contsnts Page InfoTmation Directors, Report Indepdent Auditors Rert 6-10 Statement of Financial Adiviti¢s li Balance sheet 12 C&8hflow statement 13 Notes to the accounts 14-21
An Ciste lDlheistiochta Gaei]ge (A Comp4ny Limited by Guarantee) Inforniation Regi8lernl Charity Name An Ciste Infheistiochta Gaeilge Charity Number NIC103641 XG 26311 Company Number N1602912 Reglgtered Offe Cultiwlann Ui Chanain 37 Great J8nKs Stteet D¢Y BT48 7DF Dirtttors Rosaleen Mccorky Laurence Mccurry Professor Margaret Dolores OReilty Ni1 O Cathn patd O Maolagain Audltors McGroarty Mccafferty & Company Accountsnts & Registered AuditOTS 2 Carlisle Terrace Derry BT48 6JX Solicitors Agnew Andress HiggiAS Solicitors Ltd 92 High StTeet Belfast BTI 2BG Bankers Bank of Ir¢laDd 27 Culmore Road Deny BT48 8JB Page I
AD Ciste Inlbeistiochts Gaeilge (A CompaDy Limited by Guarantee) Report of th¢ directOT5 for the year ended 31 August 2025 The directors present their report and the fuwicial statements for the year ended 31 Augusi 2025. The directors of An Ciste Intheistiochta Gaeilge for th¢ Purp of company law and who served during the year and up to the date of this report are set out below: Maria Caraher Rosaleen Mccorley IAurence Mccu Professor Margaret Dolort8 O'Reilly Niall O Cathain paid O Maolagain Strncture, Governance and MaDggemtnt Governing document Th¢ charity is controlled by IL8 governing dUMen( the fllwicial memorandum. and C4)nstibJtes a limited company, limited by guarantee, as defined by the Companies Art 2006. Governance The Board is a limited wmpany TeEulated by its Memorandum and Articles of Association &8 laid down in the Companies Acts. This instrument is a kgai document which has bearing only on An Ciste Inth¢isti(Khta Ga¢ilge. An Ciste Infhelstihta Gaeilge (The Irish Language Investmeat is an organisation that h&8 Fen established to assist the dev¢lopment of Irish tanguage communities" in particular. the Fund's role is to help advance major capital infr&structural PToje¢ts which ultimately assist the soci8]. economic and cultural needs of Irish language communities. The initiative has been developKd as a result of the rAJmmitnMts made by Government in relation to the Irish Language under the Good Friday Agreement in 1998. fuTtheT expanded in the 2006 St Andrews Agreement 8nd defined during the Hillsborough talks of February 2010. General PriDciples The general and guiding principles of the Fund will be: Partnership & C(poperatioA: Projects &%sisted must demonstrate the Promotion of palknership and cwxrative working principals with other Irish language groupsibodies at local, regional and national level: Irish-Lnguage Culturnl Dtvelopmenl: Projects &8SiSted must demonstrate the promotion and development of the Irish Language and its cultural and social advan¢¢ment; IDclusivenesS: Projects must demonstrate the PTomotion of equality of opportunity. Levernge: ProJts rnust d¢monstrat¢ the ability to maximise other fund-raisijjg potential and leverage from other development agencies- ComplemeDtarity: Projects must demonstrate that its advancement will not duplicate. substitute or create displacement of existing provision in the locabity- Sustainability: Projects must demonstrate social and economic sustainability. Page 2
An Ciste InTheisliochta Gaeijge (A Company Limiled by Gu*rnnt¢t) Report of ihe directors for the year ended 31 August 2025 Risk Statement (i) General Poli¢y - The major risks to which the ¢harity is eXw)$ have been identified by the directors. Fornial management control systems and predUreS, opernting li¢l¢S and manual processes have been agreed and established as part of ongoing risk a%SmenE to mitigate risks. Mitigation of fitwicial risk is further addressed by the policy of holding SerVeS, as detailed below. (li) Reserves Policy - An Cists Intheistiochta Gaeilge is peitted to hold [¢5 and any grant-in-aid shall be paid into any reserve held by IL (iii) Investment Policy - An Ciste Intbcistiochta Gaeilge shall not make any inveslm¢nts in traded financial instruments without prior written approval of its accountant. Equity slw¢s in v¢J)tures which further the obje¢tlV¢5 of An Ciste lntheistichta Gaeilge shall equally be subject to approval from its a(xountant unl¢ss covernl by a 5p¢¢ific d¢l¢gation from the Board. Objeclives and Activities Objectives and aims Th¢ compan$ main objective is to supp)rt projects aimed at creating the capitsl infr&structsre for the development of the Irish language in the North of Ireland. The CoMpanS Statement of Governance is set out above. Publie Benefit The charitable company's aims and objectives are set out within this TepotL Th¢ ¥tivities set in this report have been undertaken to fithr the company's charitable purposes for the public ben¢fit. The directors have complied with the duty undeT section 4 of the Companias Act 2006 to have due regard to public benefit guidance published by the Charities Commission and th¢ trustees have paid due regard to this guidance in deciding what activities the charitabl¢ company should undertake. Achievements and Perfonnance The perforniance of the company is dets11 on the Slatement Of Financial Activity (SOFA) found on pag¢ I l of th¢ financial statements. In May 2022 The Department for Communities awarded An Ciste ]nftJeistiochta Ga¢ilge £340.(X)0 (£170.000 per year for two years) for their Business Development Officers Programme. This funding provided employment for four additional Business Development OfficeTS who are employed in Irish language community eapital projects. This DFC nded scheme officially finished in March 2024. They di however, approve a six month transitional additional ndIng scheme which twk us to the end of S¢pt¢mb¢r 2024. (H¢nrK a slight overlap in this financial year). An Ciste IntheistSochts Gaeilge w&s identified as a beneficiary in The New Deth New Approach Agreement, (January 2020) again for its ceniral role in (klivering Irish Ianguage Community Infrastru¢tyre in the North of Ireland. Funding for three years (250.000 Euros per year) has been awarded to An Ciste tntheisti(Khth Gaeilge from The Irish Governmenl's Depatknient of Touris Culture. Ats. fja¢ltachL Sport & Media to organise a strategic programme airned at protecting this Tecent £21FMillion investment into the sector. This programme is currently employing an experienced Director and four young Business tkvelopment Officers, located in 4 recently developed community facilities. who are involved in structured on the job training and peer l¢arning se&sions with a focus on sustaining their facilities. This funding from the Dublin Govemment Teceived approval to continue for an additional year from January 2025 to DKcmber 2025. On this (Kc&sion the fimding was dlrected to four re¢¢ntly Ciste funded projects who did not employ any full time workers. These jobs were greaily appreciated by the organisations and in most cases rtgarded as a lifeline. P4e3
An Ciste Inlheistiochta Gaeilge (A Company Limited by Guarantee) Rep)rt of the directors for tht year ended 31 An2u$l 2025 An Ciste InfheiStiht8 Gaeilge bas been awarded a new £4 million fund from th¢ British Government &% phase 2 funding through the New Decade New Approach Political Agreement of 2020. This fund will be ch&m)elled through the Department for Communities (DFC) at £lm per year from l Febnwy 2023 until the fvnd is spent or up to 31 March 2030. The charity continues to target a specific and focused market which is essentially Irish Language Groups that are Seeking to establish Irish tangua8¢ Sla1. Economic & Cultural related project as a means to advance and progress the Irish language and culture throughout the North of treiand. Financial Review Budgelary ¢ontro]s and constant revicws of all exwditurc ntinUe to bc implement1 this perii)d and have not hindered the business of An Ciste Inlheistiochta Gaeilge in achieving their primary puryx)se. Controls taken at the administrative level will continue for the coming finallciai year with continuous monitoring throLEghout. The financial accounts show surplus of £61,758 with reser¥es of £2,688,935. Plans for Future Periods An Ciste Inlheisiiochta Gaeilge will employ its capital fund of £4M from Depathent of Communities up to 2030. It will also seek additional fund5 from a range of sour5 dependant upon the identified strategic needs of the sector going foThvard. An Ciste Infheistiochta Gaeilge will continue to seek applications through an open call PTocedure from interested Irish IAnguage groups seeking to advance pital applications for th¢ ultim*e development of sustainable ¢apital projects that will help increase the delivery of services to the Irish Language sector. Responsibilities of the Directo The directors (who are also the directors of An Ciste Jntheistiochta Gaeilge for the purw>ses of company law) are responsibl¢ for preparing the D1CtorS Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted AOuntIng Practice). Company law requires the directots to prepaff financial statements for each financial year which give a true and fair view of the state of affairs of the charilable company and of the incoming resources and application of resour¢es. including the income and expenditur¢. of the ¢haTitable wmpany for that peri1. Ill preparing these financial statements, the dirt0[S are required to: Select suitable aUntIng p)li¢ies and then apply them consistently" Observe the methods and principles in the Charities SORP {FRS 102). - Make judgements and estimates that are reasonable and prudent. - Stste whether applithle UK Accounting Standards have been followe subject to any material departures disc105ed and explained in th¢ financial slatements: Prepare the financial statements on the going concern basis unless it is inappropTiate to presume that the charitabk company will continu¢ in operation. P#g¢ 4
AD Ciste IDlhwtio¢bla Gaeilge (A Company Limited by Guarantee) Report of the directors for the year ended 31 August 2025 The diT¢Ctors are responsible for keeping proper accounting records that disclose with reasonable ac¢ura¢y al any time the financial position of the charitsbl¢ wmpany and ¢nabl¢ theD) to ¢Dsure that the fanCial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the wets of the charitable company and hense for tsking re&80nable steps for the prevention and detection of fraud and other irregularities. In so far as the directors are awaT¢: There As no relevant audit infomlation of which the charitable compan$ auditor is unaware. and The directors have tsken all steps that they ought to have tsken to make themselv aware of any relevant audit infomlation and to establish that the auditor is awa of that infomlation. Auditors McGroarty Mccafferty & Company are deemed to be reappointed in accordance with Section 487(2} of the Companies Act 2006. This report is prepared in aLxordanrx with th¢ SPla1 provisions of Port 15 of the Companies Act 2(M)6 relating to small companies. The financial statements weTe approved and authorised for issue by the Board of Directors on 6 February 2026 and signed on its behalf by" Director Director IALL o cAfHALd eo5ALEEJ fr(LE Page S
An Ciste Inlheisti(Khts Gaei]g¢ (A Company Limited by Guarante¢) IDdepeDdeDt auditorfs report to the director5 ofAn Ciste Inlheistiochta G4¢ilge Opinion We have audited the fancial statements of An Ciste Intheistiochts Gaeilge for the year end¢d 31 August 2025 which comprise the Statemenl of Financial Activlties, Balanrx SheeL C&shllow Statement and the related notes. The financial re[)rtIng frarnewoTk that has b¢en applied in their preparation is applithle law and United Kingdom Accounting Standards (United Kingdom Generally Aept Accounting Practice) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of ITeland" This rewrt is made solely to the charitsble company's directOTS, as a IY. in &crdance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work h&s been undertaken so that we might slale to the charitable companys directors those matters we are required to stat¢ to them in an auditorfs rep)rt and for no other PUTpose. To the fullest extent perniitted by law. we do not accept or assume responsibility to anyone other than the charitsble company and the charitable companys directors as a Emxly. for OUT audit WOTL for this reporL or for the opinions we have forn)ed. In our opinion the financial statements: - give a true and fair vi¢w of the state of the ¢haTitabk cOMpanS affairs &5 at 31st August 2025. and of its incomin8 r¢soutc¢s and expenditure of resourc4 including its InMe and expenditure, for the year then - have been property prepared in ardan0 with United Kingdom Generaity Accepied Accounting Practice. - have been PTepared in acwrdan¢e with the requirements of the Comparjies Act 2006. Basis for opinion We conduct our audit in aordall with Jnternational Stsndards on Auditing (UK) OSAS (UK)) and appliuble law. Our responsibilities under those stsndards are further descriw in the Auditovs responsibilities for the audit of the financial slalements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are levant to our audit of the finaDcial stst¢menls in the UK, including the FRC'S Eihical Standart and we hav¢ fulfilled our otheT ethirAI responsibilities in accordance wilh these requirements. We believe that the audlt evidence we have Obtaill is sufficient and appropriate to provide a basis for our opinion. Collclusions relgtillg to going nCerN In auditing the financlal staternen we have concluded that the dircctor5' usc of the going Goncern basis of accounting in the preparation of the fmancial statements is appropriate. Our evaluation of the dir¢¢tors' &ssessment of the entitys ability to continue to adopt the going concern b&si5 of a¢counting included reviewing the charity's cash flow fOrets and fvnding plan5, assessing the reliability of underlying financial dat considering the availability and timing of grant income. donations aod other fvnding sources, evaluating compliance with any fvnding ¢oDditions and reviewing the diT¢Ctors' plans to manage financial risks and sustsin ¢haTitable activities. Page 6
An Ciste InThtistiochts Gaeilge (A Company Limited by Guar4nts¢) Based on the Work we have perfonned. we hav¢ not identified any material uncertainties Telating to events or onditions thal individually or collectively. may cast significant doubl on the charitable wmpany's ability to continue &8 a going concern for a period of at ]t twelve months from when the fllwicial statements are authorised for issue. Our responsibilities and the reSnSibIlItIeS of the directols with respect to going concern are descnl)ed in the relevant sections of this reporL Othtr Inforniation The directors are responsible for the other infornution. The other infiJrn)ation Comprises the inforniation included in the directors, annual reporL other than the fmancial statements and our auditovs report theTeon. Our opinion on the fllwicial statements does not cover oth¢r inforn]ation an except to the extent otherwise explicitly stated in our rerE we do not exprt%s any forni of &8surallce conclusion ther¢on. In connection with our audit of the financial statement4 our resErf)nsibility is to read the other infom)ation and, in doing so. consider whether the other inf0mtion is mateTiaily inwnsi5tent with the fman¢ial statements or our knowledge obtained in the audit OT otherwiR appeaTS to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to deterniine whether there 15 a material mithatement in the financial statements or a material mi&statemeDt of the other infommtion. If. based on the work we have perfornie4J. we conclude that there is a mateTial misstatement of this other InfoatiOn. we are requir¢d to report that fact. We have nothin8 to report in this regard. Opinion other matters prtseribed by the Comp*Dks Act 21x16 tn our opinion based on the work undertaken in the course of the audil.. - the information given in the directors annual T¢POrt for the finan¢ial year for which the financial statements are prepared is CODsistsnt with the financial statements" and - the directors annual report has been prepared in accordance with applicable legal requitements. Matters on which we are requirnl to report by exceplio In the light of our knowledge and understanding ofthe charitable company and its environment obtained in the course of the audiL we have not identified material mi&statetnents in the di[lor$ annual reporL We have nothing to retK>rt in restwt of th¢ folk)wing Matte where the Companies Act 2006 requires us to report to you if. in our opinion- - adequate accounting records have not been kepL or - the fllwicial statements are not in agreement with the %¢ounting records and Tetums. or - certain disclosures of directorl remuneration specified by law not made. or - we have not received all the inf0mtion and expknations we require for our audil or Page 7
An Ciste Infbeistiocbta G4ei]ge (A CoMnY Limlted by Grantee) - the directors were not entitled to prepare the financial statements in accordance with the small Gotnpanies regime and tak¢ advantsge of the small companies exemption from the requ1Mellt tr) prepare a strategic retx)rt. RpOnsIbIlitIeS of the directors As explained more fully in the Directors. Responsibilities StatemenL the directors (who are also the directors of the charitable company for the purposes of company law) are ttsponsibl¢ for the preparation of the fmancial sta¢¢ments and for being satisfied that they give a t and fair view, and for such internal control &s th¢ directors deterniine is necessary to enable the prepaTalion of fmancial 5tatem¢nts that are free from material misstatem¢nL wheth¢r due to fraud or error. In preparing the financial statement4 the directors are responsible for assessing the charitable company's ability to continue as a going concern, disclosin& as applithle. matters related to going concern and using the going concern basis of accounting unless the trustee5 ¢ither intend to liquidate th¢ charstable company or to cease opcralions. or have no r¢alisti¢ alternative but tt) do so. Auditor's responsibilities for the audit ofthe fiD8n¢ial ststements Our objectives are to obtain reasonable &8sufdnce aiM)ut whether the financial sfat¢tnents &8 a whole are free from rnat¢rial misstatemenl whether due to fraud or error, and to issue an auditovs report that includes our opinion. Re&wnable assurance is a high level of assurance. but is not a guardlltee that an audit conducted in accordance with ISA5 (UK) will always detect a material misstatenKnt when it exists. Misstatements can arise from fraud or error and are considered material if. individualty or in the aggregate, they could reasonably be expected to influen¢x th¢ ¢¢onomic decisions of useTS taken on the b&sis of these financial Statements. Irregularities, including fraud. are inslantts of non4ompliance with laws and regulations. We desig procedures in line with our responsibilities, outlined above, to delcct matsrial misslatements in respect of irr¢gularities. including fraud. However. the pritnary responsibility for the prevention and detection of fraud lies with management and th¢ board of d3rwtOTS of the clwitable LX)Inwy. Identifying and assessing potential risks related to irregularities In identifying and &%se$5ing risks of material misstatement in ffspect of ir[¢gulariti, in¢luding fraud and non-compliance with laws and regulations, we considered the following: - the nature of the industy, sector and the specific control envirotllnent which it opelates in. - the ¢hartti¢s own ment of the risks that irTeguiarities may occur, either as a result of fraud or error; - representations and r¢sults from our enquiries with management and the board of directors regarding their own identifitIOn and asscssm¢nt of the risks of irregularities" - enquiries of management relating to acwunting estimates measurem¢Dts. rwoguition ¢ritcria and justification of su¢h amounts; - any maiteTS we have identified having obtsined and Teviewcd the Clwitics policies and pedllr¢S r¢lating * Identifying and assessing if jaws and ffgulations are compliant and whether they are aware of any instances of non-compliance. * det¢¢tion and response to the risk of fraud and whether they arc aware of any aCal, SUSF¢Cted or all¢ged fraud instan. Page 8
An Ciite Inlbeistioehts Gaeilge (A Company Limi1 by Guarnntee) * the internal controls designed to mitigate risks or fraud OT nOnOmPli8nc¢ with laws and regulation& and to minitnise risk of management overrides of such controls. - all matters discussed among the audit ¢Dgagcment team regarding how and where ftaud could occur and th¢ potential indi¢alors of fraud. As a Tesult of these procedures. w¢ considered th¢ opw)rtunities and in¢entiv¢s that may ¢xist within the charity for fraud. Th¢ audit included &ss¢ssing the procedures and evaluating the measurement of estimations. In Commoo with all audits undeT ISAS (UK). we are also required to perforni specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatsry fr8m¢woTks applicable to the charity and considered that the tn05t significant are the Companies Act 2006. SORP 2019 (FRS 102) and Charities Act (Northern Ireland) 2008. Audit responses lo risks identifd Our procedures to respond to risks identified included the following: - Tevicwing the financial statement disclosures. testing the relevant documentstion to assess complianc¢ with the significant laws and regulations- those dribed as having a direct effect on the fanCIal statements. - enquiring with management and obtaining third party confllnwtion from the Charities Solicitors regarding any ac&1 or potential litigation and claill- - performing analytical prcKedures to identify any unusual or unexpectryj latIOnshIpS that may indicate rlsks of material misstatement due to fraud: reading minutes of board and management meetings. examine foT¢U5ting mal¢riaJ in line with actual performance, identifying any potential fraud indicators or instances. - reviewing Companies House and Charity Commission Northern tTeland correspondence, identify any late submission5 or omissions of mandatory InforntIOn. - r¢view correspondence with HMRC, identifying non compliance of spectfic infonnation to be disclosed. in addressing the risk of fraud through management override of controls, testing the appropriateness of dats entries and adjustments. &w&8ing whcther the judgements made in nIng accounting estimates are indicative of a pot¢ntial bias" and evaluating the rationale of any significant transactions thal are unusuaI or outside the nornial course of the Clwities objectives. W¢ also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of frdud or noncompliance with laws and regulations ihroughout the audit. A5 part of an audit in a(rdance with ISAS (UKA we exercise Professional judgment and maintain professional 5ceptiCi5m throughout the audit W¢ also: - Identify and assess the risk8 of material misstatemt of the financial slatements. whether due to fraud or error, desi and rfOrnI audit procedures responsive to those risks, and obtain audit ¢vidence that IS suificient and appropriate to provide a basi5 for our opinion. The risk of not detecting a mrial Mitatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions. misrepresentstions. or the override of internal control. PaEe 9
An Ci¥t¢ Inlhtistiocbta Caeilge (A Company Limit¢d by GDaTrDttt) - Obtain an understanding of intcmal control rclevant to the audit in order to design audit procedures that are 4)propriat¢ in th¢ circumstances. but not for the PUTP)se of expressing an opinion on the ¢ffectiv¢n¢ss of the charitable compan5 internal colltrol. - Evaluate the appropriateness of a¢counting wli¢i¢s used and the r¢asonableness of accounting estimates and related disclosuTes mad¢ by the directors. - Conclude on the appropriateness of the directors. use of the going conc¢rn basis of aUnting and. b&sed on the audit ¢viden¢e obtaine(L whether a material uncertainty exists related tr) events or conditions that may ca8t significant doubt on the charitable CoMpanS ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required io draw attention in our audito¢5 r¢port to the r¢lated disclosures in the financial statements or. if such disclosur&s aTe inadequate. to modify our opinion. Our conclusions are b&sed on the audit evidence obtained up to the date of the auditols TepotL However, future ¢vents or conditions may ¢ause the charitabl¢ wmpany to ce&8e to ntInUe &$ a going nLn. -Evaluate the ov¢rall presentatio strwtur¢ and content of the fiJ]ancial ststements. including the dis¢losure5, and whether the financial statements Teprescnt the underlying Iransactions and events in a manner that achieves fair presentstion. We communicate with those charged with govcrnan¢e regardin& among i)ther matteTS. the planned scope and tlming of the audit and significant audit finding4 including any significant deficiencies in internal wntrol that we identify during our audit. Patrick McGroa Sellior Statutory Auditor for and on bebalf of M¢Groarty Mccgfferty & Company Statutory Auditor 2 Carlisle Terrace Derry BT48 fhjx Date: 6 Februxry 2026 Page 10
An Ciste Infheistiocbla Gaeilge (A CompaDy Limited by Gurantee) StstemeDt ofFiDancial Activiti for the year ended 31 August 2025 Yegr Ended 2025 Year Ended 2024 Unr¢stri¢t¢d Rutricted Funds Funds Income and Expendithre Incoming Resources Incoming resourcesfrom generatingfunds.. Voluntary income Investment income 26.058 160.261 478.075 504.133 160,261 723,116 166.845 Tothl ID¢omiDg Resources 186,319 478,075 664,394 889.961 Resources Expendtd Charitable activities Governance costs (120.981) (3,580) (478,075) (599.056) (745,815) (3.580) (2,494> Total Resourc Expended (124.561) (478.075) (602,636) (748,309) Net Incoming l (OutgoAllg) Resourtes 61.758 61.758 141,652 Balan$ brought forward I September 2024 1.095.075 1.532.102 2.627.177 2.485.525 Balances carried forward 31 August 2025 1.156,833 1.532.102 2.688.935 2,627.177 The above amounts relate to ¢ontinuing opeTations of the company. The cornpany h&% no recognised gains and losses other than those included in the'results ave and therefore no separate statement of total recogni5ed gains and losses has been presented. There is no difference between the net incoming resources for the year stated ab)ve and their historical cost equivalents. Page 11
AD Ciste Inlheistihta G4eilge (A Comp#Dy Llmlted by Guar¥ntee) Blan¢e sb¢et Is t 31 All8( 2025 2025 2024 Notes CyrreDt assets Debtors C&8h at bank and in hand 12. 2.219.534 894.499 2219.481 780.583 3.114.033 3,000.064 Current liabilities Other creditOTS Accruals 417,516 7,582 360.513 12J74 13. 425.098 372,887 Nel ¢urreDt assets 2,688,935 2,627.177 Total ass¢ts kss ¢urrent liAbS1ities 2,688,935 2.627,177 Income Funds Unrestricted funds Restricted fun< 1.156.833 1,532.102 1,095,075 1.532.102 2.688.935 2,627,177 The financial statements are prepared in accordan¢e with the special provisions of Part 15 of the Companies Act 2006 and the Charity's SORP (FRS 102). These accounts have been prepared in ac£ordance with the provisions applicable to companies subject to the small companies regime. The Financial Statements weTC approved and authorised for issue by the Board on 6 Febnwy 2026 and Sied on its behalf by Director Director LI HL fyALE- IALI O CAfHALJ Company Number: N1602912 P¥ge 12
An Ciste IDfheistiocbta Gaeilge (A Compatty Limiled by GrnDtee} Ststement of Cash flows as at 31 Augusi 2025 2025 2024 Net incoming l (outgoing) resoum for the year (Incre&sey decre in debtors (Decre&sey increase in ¢redilors 61.759 (53) 52.210 141,652 (37,386) {683,946) Net ¢4sb (outnow)l intlow from operating aetivities 113.916 (579.680) ID¢reasel (Decrease) In In the ye*r 113.916 (579.680) Re¢on¢iliatioD of net $h Ilow lo movement in net fuJds Increasel (Decrease) in cash in the year Net funds at I September 2024 113,916 780,583 (579,680) I J60,263 Net funds at 31 August 2025 894.499 780.583 Page 13
An Ctste InThtistiochta Gxeilge (A Company Limited by Guarantee) Notrs lo the ac¢ouDts for the yegr ended 31 Allgust 2025 General informglion The charity is a private limited company by guarnitee. registered in NoTthern Ireland and a registered charity in Northern Ireland. The addr of the registered office is Culturlann Ui chana2 37 Great James Street, Derry* BT48 7DF. 1.1. A¢¢ounting ¢onvention The principal accounting policies adopted in the prepalon of the financial statements are set out below and have remained unchanged from the previous year, and also have been nSIstentIY applied within the same accounts. The charity constitutes a public benefjt entity as defined by FRS102. The financial Statements have been prepared in accordance wtth the accounting policies set out in notes to the accounts and comply with th¢ Charity's governing documenl the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charities: Statement of Recommend Practice applicable to ¢hariti¢s preparing their accounts in accordance with the Fil1claI Reporting Standard applicable in the UK and Republic of Ireland published in October 2019 (SORP 2019) and th¢ Compani&s Act 2006. The fmancial Statnents are prepared on a going concern basis und¢r the histOTical cost convention. modified to included c¢rtiin ifrms at fair valu¢. The fllwicial statements are prented in sterling which is the functional currency of th¢ Gharity. 12. Incoming resourres All incoming resources included in the SOFA when the charity is legalty entitled to the in¢oTne 2nd the amount can be qualified with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of granty donations and gifts and is included in fijll in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific perfoTmance by the charity, aTe recognised when the charity bee4)m&q unconditionally ¢ntttl¢d to the grant. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provid¢d by volunteers has not been incliided. Gifts donated for Tesale are included as in¢oming resoutces within activities for generating funits when they are sold. Resources expended All expenditure is accounted for on an aCCTuals basis as a liability is incurred and has been l&ssifi¢d under headings that aggregate all costs related to thc category. Charitsble expenditure compri5¢5 those costs incurred by the charity in the delivery of its a¢tivities and services for its benefi¢iaries. It includes both costs be allocated directly to such activities and those costs of an indir¢¢t nature nece55ary to support them. Page 14
An Ciste Inlbeistio¢hts Gaeilge (A Company Limited by Gugrantee) Notes to the aceoullts for the year ended 31 August 2025 1.4. Fund accounting UDrestri¢ted fund$ In accordance with the memorandum and article5 of association. surplus filts are held in order to ensure that the charity can meet the costs of administering the ADY iDt¢re5t earned by An Ciste Intheistiochta Gaeilgc on its assets or rnsh reserves shall be used for the distribution to grant-assisted projects andl or nmning costs of the board in acrdan¢£ with Tts aims and objectives. Restricted funds Restricted funds are subjected to restrictions on their expendiluTe imFM)s¢d by th¢ donor through the temis of appeal. 1.5. Cash at bank Cash at bank and cash equivalents are stated at ¢ost * the financial year eniL A.6. PeDsioD schemes The pension costs charged in the financial ststements represent th¢ wntribution payable by th¢ GhaTity during the y¢aT. 1.7. Company status The charity is a wmpany limited by guarantee and does not have a share capitsl. 1.8. Going con¢erD The financial statements have been prepared on a going concern b&sis as the directors believe that no material uncertaintie5 exist. The directors have considered the lev¢1 of fun(Ls held and the expected level of incom¢ aod expenditure for 12 rnonths from authorising these financial stat¢m¢nts. The budgeted income and eXpendIty is sufficient with th¢ l¢vel of r&5eTves for the charity to be able to continue as a going ¢on¢em. Voluntary Income Ye*r Ended 2025 Year Ended 2024 Unrestricted Restricttd Funds Fulldj New Decade New ApprOh Department for Communities DFC - Capital Fund Donations and managmcnt fees 224,251 8.736 245,088 224,251 .736 245,088 26.058 204.887 139.454 280.210 98.565 26.058 26.058 478,075 504.133 723,116 Page 15
An Ciste Inlbei8tiochto G4eilge (A CompaDy Limiled by GuArntst¢¢) Notes to the accoullts for the year ended 31 August 2025 InVtment Income Year Ended 202S Yr Ended 2024 Unrestricted Re¥trthd Funds Fntsds Bank interest receivabl¢ Lo&n interest 2,761 157,500 2.761 157.500 9,345 157.500 160261 160,261 166,845 Cost ofcharilable Activitie5 by Fund Type Year Ended 2025 Year Ended 2024 U•restr?¢ted Funds Funds Grants payable Progamme & supp)rt costs 245.088 232,987 245,088 353.968 280,210 465.605 120,981 120,981 478,075 599.056 745,815 Governance Costs Ye4r Ended 2025 Year Ended 2024 Unrestri¢ted Funds Restrlcted Fund$ Profe&sional fees 3,580 3,580 2.494 3.580 3.580 2,494 Page 16
An Ciste lDlheistiothta Gaeilge (A CompaDy Limited by Guara•tee) Notes to the aecoullts for the year ended 31 Aug8¢ 2025 Anatysis of Grants Payable Year Ended 2025 Year Ended 2024 Pobal An Chaistil Cumann Gaelach IAth Chathail Glor Ua¢htar Pire Cairde Ui Néill Glor Mhachaire Fiolta 17.758 1,014 1.200 44,838 180,278 39,894 16.000 176,316 48,000 245,088 280.210 Analysis of Progrnmmt & Support Costs Year Ended 2025 Year Ended 2024 Unrestrieted Funds Restricted Funds Staff Costs Consultancy fees Premises Communications and rr Finan¢¢ costs Office costs Travel and subsisten¢¢ Computer wsts Sponsorship Programme costs Dept For Communities expenses New Decade New Approach expenses Website costs Legal fees Subscriptions io. 68.040 14.356 5.165 2,375 309 1,170 9.643 503 7.650 11.077 42.671 110,711 14,356 5.165 1375 309 1.170 9.643 503 7.650 11.077 .736 181,580 658 111.605 18,150 5,042 2.152 320 810 3,570 421 8.214 1.854 139.454 164,878 5.500 3.600 35 8.736 181,580 658 35 35 120,981 232.987 353.968 465.605 P2Ee A7
An Ciste IDTheistiochta Gaeilge (A iompDy Llmlted by GuarAntee) Not£5 to the accounts for the year ended 31 All1$t 2025 Analysis Ofprofession fees Year Etsded 2025 Ye•r Ellded 2024 Audit Renum¢ration 3,580 2,494 IYe¢ (outgoingy incoming resourees for tbe y¢ar Yer Ended 2025 Year Ended 2024 Net (outgoingy incoming resources is slated after charging: Auditoes remuneration 3.580 2.494 Page 18
AD Ciste Inlheistiothts Gaeilge (A Company Limited by Gurantee) Notes to the for the year ended 31 August 2025 io. Staff costs Year Ellded 2025 Year Ended 2024 Wages and salaries Social security costs Other pension costs 79.987 7,696 23,028 81.497 7.080 23.028 110.711 111.605 Number of employees The number of ¢mploy¢es who carned more than £60.000 during the year was as follows: 2025 Nwttber 2024 Number £60.001 to £70.000 The average monthly numb5 of empk)ye&8 during the year. calculated on the basis of full time equivalents, was as follows". 2025 Number 2024 Number Number of staff ii. Taxatlon As a charity. An Cist¢ infheistiochta Gaeilge is exempt from tax on income and gains falling within section 505 of the T&xes Act 1988 or s256 of the T&xation of Chargeable Gains Act 1992 to the ¢xt¢nt that these are applied to its chargeable objects. Accordingly, no lax charges have arisen in the charity. 12. Deb¢ors 2025 2024 Other debtors Investhient Interest 2,218,126 1.408 2,216,137 3,344 1219,534 2,219,481 Page 19
An Ciste IDTheistiochta Gaeilge (A Company Limited by GuArantse) Not&8 to the accounts ror the year ended 31 August 2025 13. Creditors: 8JDoumts falliDg due within one year 2025 2024 T&xation and social Security Accruals Deferred income 1.528 7.582 415.988 1.479 12.374 359.034 425,098 372,887 14. Movements ill Funds At At J September Incoming Outgoing 31 August 2024 rL$ourc resourees 2025 Restricted funds: Total restricted funds Unre8lri¢ted fullds: Total unrestricted funds 1,531102 478,075 (478,075) 1.532.102 1.095.075 186.319 (124.561) 1.156.833 Total funds 2.627.177 664.394 (602.636) 2.688.935 15. Analysis of Det a&sets between fnds Net current Total fund$ RLstricted Income Funds: Capital Fund 1.532.102 1,532.102 Unrestricted Income Funds: 1,156,833 1,156,833 2,688,935 2,688,935 16. Cash gnd cash equivknts 2025 2024 C&sh at bank and in hand 894.499 780,583 P4e 20
AD Ciste IDlbeistiocbta Gaeilge (A Company Limi¢ed by Guaraotee) Notes to the accounts for the year ended 31 August 2025 17. Related Party TraDsaclions There w&$ a loan of £2.Im given to a company in December 2017, of which the company is a director and sharehold¢r. Included in consultancy fees is a payment for £3,000 made to a board member for seryi¢es provided. 18. Limited by Gu¥rnntet The company is limited by guarantee and does not have a share capital. All of its members must contribute to the assets of the company in the event of winding up in an amount not ¢xceeding £10 per member. 19. Controlling int¢wesl Controlling intet rests with the Board of Directors. 20. Post B212n¢e Sheet events No SI1fiCant events have tsken place since the year end that woukl sUIt in adjustments to 2025 financial InforntiOn or inclusion of a note thereto. Page 21