Croi Éanna Annual Report and Unaudlt8d Financlal Statements for the financlal year ended 31 Docember 2022 Quarter Chartered Accountants st Anne's House 16 Church Street Cathedral Quarter Balfast BT1 IPG Charlty Numbèr: 104826 Crol Éanna CONTENTS Page Reference and Adrninistrattve Information Trustees, Report statem8nt of Trustees, Responsibiliti8S Independent Examinerfs Report statem8nl of Financial Activities 10 Balance Sheet 11 Accounting Policies 12 Not8S to the Financial Statements 13-16 Crof Éanna REFERENCE AND ADMINISTRATIVE INFORMATION Trustees James Donaldson Joann6 Klnnear padraig O Ceallaigh Ciaran M¢Cavana Dara Mac Coille Niall Murphy Charity Number In North•rn I￿land 104825 Prfnclpal Address CIO Gaelscoll Éanna Hightown Road Newtownabbey Antrim BT36 7AU Independent Examlner Quartar Chartered A¢countants St Ann8'8 House 15 Church Street Cathedral Quarter Belfast BT1 IPG Prlncipal Bankers Bank of Ireland 275- 279 Antrfm Road BT36 7QN Ir@land 8olicitor8 Gilmore Soli¢itor8 202 Andersonslown Road Belfast BT11 gEB Crol Éanna TRUSTEES, REPORT for the flnanclal year ended 31 December 2022 The trustees prosent their TNstees' Report and the unauditsd financial statemènts for th6 financial ygar ended 31 December 2022. Th8 financial statements are prepared In accordan￿ with the Charftie5 Act {North8rn Irel8ndl 2008. FRS 102 "Tho Financial Reportlng Standard appllcable in the UK and Republi¢ of Ireland" and Accounting and Reporting by Charilie8.' Ststement of R8commend8d Practlce appIl￿ble to charities preparing their financial statements in accordance with the Financial Reporbng Standard applicable In th8 UK and Republic of Ireland IFRS 1021, The Trustees, Report contsins the information required to b8 provided in the Trustses, Annual Report under the Statement of Recommended Prac￿￿ (SORPI guidelines. The trusless of th8 company are also charlty twstees for the purpose of charlty law and under the company's constitution are known as memb8rs of th8 board of trust665. In thls raport th6 trustees of Crol Éanna pre￿nt a surnmary of its purpos8, governance, actiVFtses, achlèvam&nts and finances for tha flnancial financial year 31 D￿mber 2022. The comp8ny 18 a registered charity and henc8 thè report and r9suIts arè presented in a form which Gomplie8 with the requlremenls of the Charities Act (Northem Ireland) 2008 and, although not obliged to comply with the Statsment of Recommended Pradioe for Srngller Enlilies (the FRSSE) {effective 1 January 2015), the organlsatlon ha8 Implemented its recommendations where relevant in these financial statement8. M188lon. ObJ6ctlv•s and Stratogy Mission Stat8ment In order to achiev8 a cohesive way fonNard fr)r Pobal Éanna, the vision and mSsslon of all four I￿lIvidUal organisations were synergised in the 2017 Pobal Éanna development plan to cr8ata one voice going fo￿ard. The new overarching vision and mission of all of independent but interdependent organisatlons within Pobal Éanna are: Vision.. A confident, vlbrant, indusive and prosperous Irish language communty locat8d In the townland of Ballybought. Mi58ion: To provid& d@v6lopmènlal support to meat the sportlng, educational and community development evtd8nced needs of th8 growing 1rn8h language communlty In the townland of Ballybought The overarthing vision and mission d8veloped SUCl%Jssfully captures the aspiration of the Cr61 Éanna to deliver strong transformative community development outcomgs. ObJe¢tlve$ Structure. Govemance and Managomont structure Ballyboughl, a townland on the north side of the Cave Hill. Is home lo a small, thrfvlng Irlsh Language community whose needs are currently met through the services provid@d by Pobal Éanna, an umbrella contspt which consists of tha four independent. but Interdependent, organisation8 as shown below.. Pobal Éanna - CLG Naomh Éanng Naiscoil and Gaglscoll Èanna Crol Eanna Cumann Oige Éanna GLG Naotnh Éanna is the original and largest organisation within Pobal Éanna. 1115 wa5 established in 1956 by a small band of committed Gaels who, right from the b8ginnlng, considered the development of Ihe Irish language to be of high importance. dgSPlte limng in a very hostile environment Naomh Éanna has gone from strenglh to strength and now boasts abnost 1000 members, 700 of whom are under the aga of elghtsen. As a second generation of Gaels reached 8dullhood and consid&￿1 ralslng their own families, the commitment to Irlsh medium education of the sile developed and in September 2004 Nalscoll Éanna otened its doors with Gaelscoil Éanna followlng in September 2Q07.The staff and volunteer board of Nalswil and Gaelscoll have developed the academio and pa51oral repLrtation of both to the point that they now collectively educate 250 pupils. Croi Éanna TRUSTEES. REPORT for the financial year 8nd8d 31 December 2022 In 2008 il became apparent Ihat rf the Pob81 Éanna was lo succaed It would b9 necessary to provlde developmental support to the growing ¢ommunily needs of the thildren and parants involv8d with Naomh, Nalscoil and Gaelscoil Éanna. AS a direct responsg to thgs9 ￿nergIng naad5, Crol Éanna was fomied to delivgr a rgnge of community devèlopment 88NiC8s lo the growing Irlsh Language Communlty. Crol Éanna is established lo establish and support the growing Irish Language Communlly In Its localty. Crol Éanna also advances and dlsseminatss knowledge of the Irish language and Culturè through exlra-curr¢cular dasses and Èvents. These ara held usually during evening$ and weekends. Crol Eanna is not politically molivatod or Influenced and does not provide scholarships for named indivlduals or foundarfs kin. The benefrts of Crol Èanna's purposés arè Intended for tha publlc In general, Although we can Identify that the section of the public that can benefit from the charity 15 the section of p8opl6 who intend to learn more about the Irish language and culture. A common ¢haractsristic shar@d by th8 interest in delivering community led and based seNirEs through the medlum of Irish. Th8 individuals we engage with mainly come from the immediate North Belfast and South Anlrim area. although it should b9 n¢)ted that bec4use of the emphasi5 Croi Éanna places on developing cross-community linkagos. we have participants from a rang8 of communlty backgrounds and from g wide geographical calthment ar8a including Lamg, Carrickfergus, Portrush, Hollywood and Newry. Th8 b6nefft flowing directly from the charity's purposes Is demonstrable to and beneflclal for the general public. Th families and individuals who take patl in Crol Éanna actiirities dlrectly affected by those a¢tivttles, {for example language classes and hearing spoken Irish at cultural evenl8), in a positlvg way. Thgir disp051tion to the Irish language Is changed, their ger￿ra1 education 18 improved and their appreclatlon of Irish language and Culture is in¢reased. This in turn ha5 a beneficial and secondary 8ffect on fvrture generations and on the S8Ctlon of public who have not directly been involved in the relovanl events and activities. Therg is a direct, indirect and wider benefit resultlng from the charily's work. The benefit is measurable by.. - the number OF attendees at class85 and events stalutory 8tat181i¢al data, - the standard of Irish used by its users. Non-measurable dlrect consequences of the charity's objects includ8 th8 88n8e of community and Identity that Is anecdotslly returned to the ¢harily. Privat8 benefit is incidental. Some tutors and teachers for example reeRive compensation for their work. This is a necv3sary transactlon to support the charity's servlce to the public. There may be an incidental enhgncement of the rgputation of said tutors and t6ach&rn as a result of them carrying Out the work of Croi Éanna. The additional outcomes, the things that have cha￿&d as a rasult of the work undertaken by th6 organisation are." - The advancemgnt of capacity through informal and fomial communty led educatlon projects - An increased sense of pla - The advancement of citizenshlp or community dev&lopment - The advancement ofthe aris, culture, heritage or science - The advancemant of envtronmentsl protection or improvernenl Th8 charllles b8n6ficlarlés fall into the following five main categories Pre school { O-5} Children (&13 year old8} Youth {14-25 year olds) . Language communty Older peopl& Our 8ervice8 are run through five main themas.. Theme One.. Language Developmenl - weekly introduclion to Irish laster oulreath sessions - weekly bunrang classe5, two each week over three academic temis - weekly manrang classes. one each week over Ihre8 academic terms - weekly ardrang dasses, one each wed( over Ihre& academic term8 Crof Éanna TRUSTEES. REPORT forthe financial y6ar 6ndèd 31 D￿rnber 2022 - 4 quarterly Dianchursa @ach wlth 4 elass levels and Irish Language child carer provision - 24 Parent and t￿dIer cla8888 - 50 weeks of wraparound school provision - 30 day (6 weeks x 5 days ) long summer schem8 Nnnlng from 9am-2.30pm dally Themg Two.. Arts and Culture Development I month of Seaoht na Gaellge events 1 annual Feis involving 10 local bunlGaelsooil and English Medium Primary schools Developmental support provided to Naomh Éanna In their Scor na nég preparations Developmental SUPEY)rt provlded to Naomh Éanna In their S¢6r Sinslr preparations Theme Three.. Health and Wellbeing - 3 {1 each acadernlc term> mental health and wellbèing awaren8SS gvent - 3 {18ach academic term} physical hoalth and wellbeing awaraness event Theme Four.. Communlty Inclusion - 3 large scale Iovar SOO} sèasonal communlty cohasion ovents - 3 school 8POrts evants, ensuring d￿eloPmental engagernent with a minimum of10 bunlGa6lscoil. 911 per monthl wod0$8transfer$ between fund$ Nei movèmentln lund8 forth• lknancl•l war (2,3461 761 122,8171 12U011 42.￿1 18,19S 186,8B21 23.701 RoEoncllIatlo￿ of lundB.' Total ￿n￿5 beglnnln9of tha ygar 12 184,740 1B.196 1,692218 1.865,154 112.353 1,729.1tK) 1,841,463 Total ￿ndS atthe of th•yoar 152,395 18,157 1,66bA01 1.640,753 154,740 18,1g6 1,692218 1,865.154 The Ststèmerl of Rll qnd iowonlsed in Th￿nGTalYedr. l kncomeand expe￿itUr0 Kl&t6 lo eomllnulng a¢ll￿￿e$, Tr) noLp5onp4yg6 1310 16fthYm partDfth&flrandel Jl&iementt Crol Éanna BALANCE SHEET a$ at 31 De￿mber 2022 2022 2021 Notes Flxed Assets TangibFe assets 1,774,631 1,748,348 Currant A8sèts Debtor Cash at bank and in hand 33,SOQ 35,988 33,500 88,141 69,488 119,641 Crodltors: Amounts falllng due wlthln one year (3,366) (2,835) Net Curr8nt Assets 66,122 116,806 Total A$80ts 1888 Currènt Llabllltles 1,840,763 1,865,154 Funds Endowment funds Income funds: Rastrlct8d trust ftinds Gen8ral ftjnd (unrestricted) 1,669,401 1,692,218 11 18,957 152,396 18,196 154,740 Total funds 12 1,840,753 1,865,154 Approved by the Board of Truste&s and authori88d for Is8ua on 12 S•pt8mber 2023 and slgned on it$ behalf by James Donald80n Trustso The noles on p&ge8 13 10 16 form part of the finandal statements Crol Éanna ACCOUNTING POLICIES for the financial y8ar 8nd6d 31 Dscamber 2022 Ba81s of proparatlon Th8 financial slatements hav8 be&n prepared on the going con￿rn basis under Ihe historical Cost convention, modifi8d to include certain it8m8 at fair value. The financial statements have been prepared in accordanc8 with the Statement of Recomrllended Practic8 ISORPI "Accounting and Reporting by Charltles preparing their accounts in accordan￿ with the Finarbcial Reporting Standard for Smallar Entitles Ith9 FRSSE) (effectlve 1 January 2015>" and Tha Flnancial Reporting Standard for Smaller Entities (effective January 201 S)" As pèmiitted by th& Companles Act 2006, the company has varied the standard forrnats in that act for tha Statem&nt of Financial Activities and the Balance Sheet. Depariures from the standard ft)miats &re to comply with the requirements of thè Charlties SORP and are in compliance with Se￿lOn 4.7, 10.6 and 15.2 of that SORP. R•stri¢19d funds Restrlcted fijnds rgprosfjnt income received which can only ba used for particular purposes, as Spedfied by the donors. Such purposes are within tho overall object¢ves of thè company. Unrestricted designatgd fuDd8 Unrestricted funds con5tst of General and Designated funds. G8n@ral funds represent amounts which are ex￿ndable at the discretion of the board. in furtherance of the objectives of the company. Designated ftinds comprise unrestrfcted funds that the board has, at ils discretion, set aside for parbcular purposes. These designation8 have an admini81rative purpose only, and do not legally restrict the board's discretion to apply th6 fund. Incoming Regources Income is recogni5ed by inclusion in the Statement of Financial Activities only whgn the company is legally entitled to thè income, performance condltlons attached to the item{s} of income have been m81, th8 amounts Involved can be m&asu￿d with sufficiènt reliability and it is probable that the income will be r@c8ived by the Company. R880urce8 Expondod Expenditur8 is analysed between costs of charitable adivities and ralsing funds. The costs of each activity are separately accumulated and disdosed. and an21ysod accordlng to their major oomponents. Expendilure is recogni58d when a legal or constructive obligation exi8t8 as a result of a past ev8nt a transfer of economic benefrts is ￿Uired in settlement and the amount of the obligation can b8 reliably measured. Support costs are those fundions that assist the work of the company bul cannot be attributed lo one activity. Such costs arè allocated to activittes In proportion to staff time spent or other suitable measure for each activity. Tanglbl6 fixed assets and depreclatlon TangiNa flx6d ass8ts are slated at ¢ost or at valuation, less accumulated dep￿lation. The charge to d6prèclatlon is calculated to write off th6 original &)st or valuation of tanglble fixed assets, less their estimated r85idual value. ovèr Iheir expected useful lives as follows: Land and buildings freehold Fixtures, fitbngs and equipmont Stralght line 20011 Reducing Balanc6 Taxatlon Deferred tgx is re¢￿JnI$ed In respect of all timiryg differences that have orlginated but not reversèd al the balance sheet date where Iransactions or events have occurred al that date that will r&sutt In an obligation to pay more tax in the futur&, or a right lo pay less tex in the future. Timing differences ar8 temporary diffarénces be￿een tho company's taxable profits and its rosulls as staled in the lit￿nCial statements. D8f@rred tax is maasured on an undEscounted basis at the tax rales that are anticipated to apply in the periods in which thè tlming differences are expected to reverse, based (ffi tax rale5 and laws that have beèn anacled or substantively enactad by thè balanca Sheet dat8. 12 Croi Éanna NOTES TO THE FINANCIAL STATEMENTS for the finan¢ial year ended 31 December 2022 GENERAL INFORMATION Crol Éanna is a registered chaiity in Ir61and. The registered offi(* of the Company is CIO Gaelscoil Éanna, Hightown Road, Nevrtownabbey, Antrim. BT36 7AU whi¢h is also the prlnclpal place of business of the GomF)any The financial slalement8 have been pr&senled In Pound (£1 which is also th& fundonal currency of the company. INCOME DONATIONS AND LEGACIES Unrostricted Re3trlcted Funds Funds 2022 2021 Donations and legacies 60,005 60,OQ5 53,642 CHARITABLE ACTIVITIES Unrogtrlcted Restrlctod Endowmènt Funds Fund8 Fundg 2022 2021 Grants from govornmgnts and other eo-funders: Incomè from charitable activities 61,785 29.855 91,640 127.565 OTHER TRADING ACTIVITIES Unr6strlct•d Rostrl¢ted Fund8 Funds 2022 2021 other tradlng actlvities 33,500 33,500 33,500 EXPENDrruRE CHARrrABLE ACTivrriES Dlro¢t Co8t8 Other Costs Support Costs 2022 2021 Expenditure on chartlable activites 23.110 23,847 106,182 153,139 161.493 OTHER EXPENDITURE Dlrect Cos18 other Costs Support Costs 2022 2021 other expenditure S6,407 56,407 29.513 SUPPORT COSTS Charltable Actlvltlos 2022 2021 Wages & Salaries 106,182 106,182 92.809 ANALYSIS OF SUPPORT COSTS 2022 2021 Wage8 & Salaries 106,182 92,609 NET INCOMING RESOURCES 2022 2021 Nèt Incomlng Resour¢es are stated after chargingl(crediting): Depredation of tangible a$5ets 58,407 40.617 13 Croi Éanna NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 December 2022 EMPLOYEE8 AND REMUNERATION Number of employees No empltsyeè had remunerationl benefits in excass of £60,000.12017'. £nill. The charily trustees wer8 not pald nor received any other benefit durlng tha financtal year ended 31st December 2022. The average number of persons employed (including executive trustèasl during th8 finanoial year was as fcllows: 2022 Number 2021 Numb8r Average Numberof Employéès Th8 Staff c03ts ¢omprise: 2022 2021 Wages and salarle5 Soclal sgcurlty costs Pension c08ts 95,083 749 10,360 83,8 9,303 106,182 93,158 TANGIBLE FIXED ASSETS Land and Fixturos, buildings fittlngg and freehold equipment Total C08t At 1 January 2022 Additions 1,844,0 18.G75 82,690 1,862,728 82,690 At 31 December 2022 1,844,0 101,365 1,945,418 Depreclallon At 1 January 2022 Charga for the financial year 110,645 36,881 3,735 19,526 114,380 56.407 At 31 Dec8mb8r 2022 147,526 23,261 170,787 Net book value At 31 Docembgr 2022 1.696,627 78,104 1,774,631 At 31 December 2021 1,733,408 14,940 1,748,348 DEBTOR5 2022 2021 Other debtors 33,500 33,500 33,500 33,500 CREDITORS Amounts falling due vAthln on8 year 2022 2021 Taxation and 80cial securily costs (Note 10) Accrual& and deferred income 866 2,500 335 2,500 3.366 2,835 14 Croi Éanna NOTES TO THE FINANCIAL STATEMENTS conllnued for the financial year ended 31 December 2022 10. TAXATION AND SOCIAL SECURITY 2022 2021 Credltors: PAYE I NI 866 335 11. RESERVES 2022 2021 At tha beginning of the year IDefi¢it}ISurplus for tha flnanclal year 1,865,164 {24,401) 1,841,453 23,701 At thè ènd of th8 year 1,840,763 1,865.154 12. FUNDS 12.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted R88tr1cted Endowment Funds Fund8 Funds Total Funds At 1 January 2021 Movement during th8 financlal yéar 112,353 42,387 1,729,100 {36.8821 1,841.453 23,701 18,198 At 31 Dec8mber 2021 Movement during the financial year 154,740 (2,345) 18,196 761 1,692,218 {22,8171 1,865.154 (24,401) At 31 December 2022 152,395 18,957 1.669,401 1,840,763 12.2 ANALYSIS OF MOVEMENTS ON FUNDS Balance 1 January 2022 Income Expenditure Transfers Balance between 31 December funds 2022 Endowrnentfunds SIF Capital An Clste DFC Capltal 1,312,11e 378,658 1,444 28,030 8,114 16,528 1,284,086 370.544 14.771 29,855 1,692,218 29,855 52,672 1.689.401 Rgstrl¢tod fttnds HSBC Sperialist other Grants Fora8 na Gaeilge DOH 8,c￿)7 30,355 19,902 5,521 6,007 29,594 19,902 5,521 18,196 18.957 18,196 61,785 81,024 18,957 Unre3tr1¢ted funds Unrestrfcted General 154,740 93,505 95,850 152,395 Total funds 1,865,154 185,145 209,546 1,840,763 15 Croi Éanna NOTES TO THE FINANCIAL STATEMENTS continued for the financial year ended 31 December 2022 12.3 ANALY81S OF NET ASSETS BY FUND Fixed assets - ¢harfty usè Current assets Current liabilitie8 Total End0¥￿nent capital Permanent {163,3171 1,832,718 1,669,401 Restricted trust funds {7,4701 26,427 18,957 Unreslricled gangral funds 1,945,418 33,500 (1,826,623) 152,395 1,774,631 1,892,646 (1,826,523) 1,840,753 13. POST4ALANCE SHEET EVENTS There have been no significant events affectlng the Chgrity since the finanrial year-end. 16