Company Number: N1602912
Charity Number. NIC103641
An Cigle Inlhttstitichta Gaeilge
(A Comp¥Dy Limited by GMrnDte¢)
Financial Ststem¢nts
for the year ended 31 A￿8￿t 2025
lllll
*AEW7¢65K'
COMPANIES HOUSE

An Cisle lllfheistioehta Gatilg¢
(A com￿DY Limited by Guarantee)
Contsnts
Page
InfoTmation
Directors, Report
Indep￿dent Auditors Re￿rt
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 Off￿e
Cultiwlann Ui Chanain
37 Great J8nKs Stteet
D¢￿Y
BT48 7DF
Dirtttors
Rosaleen Mccorky
Laurence Mccurry
Professor Margaret Dolores OReilty
Ni￿1 O Cath￿n
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 d￿UMen( 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 Infhelsti￿hta Gaeilge (The Irish Language Investmeat is an organisation that h&8 F*en 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-L*nguage 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:
ProJ￿ts 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)$￿ have been identified by the directors. Fornial
management control systems and pr￿edUreS, opernting ￿li¢l¢S and manual processes have been agreed and
established as part of ongoing risk a%￿SmenE to mitigate risks. Mitigation of fitwicial risk is further addressed by
the policy of holding ￿SerVeS, as detailed below.
(li) Reserves Policy - An Cists Intheistiochta Gaeilge is pe￿itted to hold [￿¢5 and any grant-in-aid shall be paid
into any reserve held by IL
(iii) Investment Policy - An Ciste Intbcistiochta Gaeilge shall not make any inveslm¢nts in traded financial
instruments without prior written approval of its accountant. Equity slw¢s in v¢J)tures which further the obje¢tlV¢5
of An Ciste lntheistic￿hta Gaeilge shall equally be subject to approval from its a(xountant unl¢ss covernl by a
5p¢¢ific d¢l¢gation from the Board.
Objeclives and Activities
Objectives and aims
Th¢ compan￿$ 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 CoMpan￿S 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 InfheiSti￿ht8 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¢ S￿la1. 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 implement￿1 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 sour￿5 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 D1￿CtorS Annual Report and the financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted A￿OuntIng 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 peri￿1. Ill preparing these financial
statements, the dir￿t0[S are required to:
Select suitable a￿UntIng 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 f￿anCial 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¢ SP￿la1 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 f￿ancial 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 A￿ept￿ 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 I￿Y. in &c￿rdance 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 cOMpan￿S affairs &5 at 31st August 2025. and of its
incomin8 r¢soutc¢s and expenditure of resourc4 including its In￿Me and expenditure, for the year then
- have been property prepared in a￿rdan0 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 a￿ordall￿ 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 fOre￿ts 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 reS￿nSibIlItIeS 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 re￿rE 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 inf0m￿tion 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 Info￿atiOn.
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 inf0m￿tion and expknations we require for our audil or
Page 7

An Ciste Infbeistiocbta G4ei]ge
(A CoM￿nY Limlted by G￿rantee)
- 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 requ1￿Mellt tr) prepare a strategic
retx)rt.
R￿pOnsIbIlitIeS 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 identifi￿tIOn 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 p￿￿edllr¢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 aC￿al, 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 nOn￿OmPli8nc¢ 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 identif*d
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 d￿ribed as having a direct effect on the f￿anCIal 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 Inforn￿tIOn.
- 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 n￿Ing 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 misstatem￿t 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 m*rial Mi￿tatement
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 compan￿5 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 a￿Unting 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 CoMpan￿S 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 ￿nL￿n.
-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 a￿ve 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 Inlheisti￿hta G4eilge
(A Comp#Dy Llmlted by Guar¥ntee)
B*lan¢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
Si￿ed 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 G￿rnDtee}
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 prepa￿lon 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 Fil￿1claI Reporting Standard applicable in the UK and Republic of
Ireland published in October 2019 (SORP 2019) and th¢ Compani&s Act 2006.
The fmancial Stat￿nents 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 pr￿ented 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 fi￿lts 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 ac￿rdan¢£ 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 ApprO￿h
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
InV￿tment Income
Year
Ended
202S
Y￿r
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 Aug￿8¢ 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 iomp*Dy 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
Ye*r
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 numb￿5 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$ourc￿ resourees
2025
Restricted funds:
Total restricted funds
Unre8lri¢ted fullds:
Total unrestricted funds
1,531102 478,075 (478,075) 1.532.102
1.095.075
186.319 (124.561) 1.156.833
Total funds
2.627.177
664.394 (602.636) 2.688.935
15.
Analysis of Det a&sets between f*nds
Net current
Total
fund$
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 equiv*knts
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 inte￿t rests with the Board of Directors.
20. Post B212n¢e Sheet events
No SI￿1fiCant events have tsken place since the year end that woukl ￿sUIt in adjustments to 2025
financial Inforn￿tiOn or inclusion of a note thereto.
Page 21