DocLf81gn Envelope ID.. oBG99c84.C180-47F2.A5F￿833g12DE18G1
Croi Éanna
Annual Report and Unaudited Financial Statements
for the financial year ended 31 December 2024
Quarter
Chart8rod Accountants
st Annè's House
15 chU￿h Street
Cathgdrdl Quarter
B8lfa8t
BT1 1PG
Charity Number. 104826

Docusign Envelope ID.. OHC99C84-C180-47F2-A5F&833912DE18C1
Croi Éanna
CONTENTS
Pago
Reference and Administrattve Information
Trustees, Report
ststement of Trustees, Responsibilitie$
Independent Examinerfs Report
statement of Financial Aciivities
10
Balance Sheat
N(rt6s to the Financial Slatements
12-17

Do￿￿19n Erwelow ID.. OBC99C84C18047F2-A5FN339120E18C1
Croi Éanna
REFERENCE AND ADMINISTRATIVE INFORMATION
Tru$tees
James Donaldson
Joanna Ktnn6ar
padralg O C8allalgh
Claran Mccavana
Dara Mac Coille
Niall Murphy
Charlty Number in Northern Ireland
104825
Prlnclpal Address
CIO Gaèlscoll Éanna
Hightown Road
Nowtownabb8y
Antrim
B T36 7AU
Indèpèthlant Examlnar
Quarter
Chartered Aixxjuntants
St Anne's House
15 Churth Street
Cathedral Quarter
Belfast
BT11PG
Prln¢lpal Bankèrs
Bank of Ir81and
275- 279 Antrim Road
BT36 7QN
Ir8land
Solicitors
Gilmore Solicitors
50 Kennedy Way
Belfast
BT119AP

Docusign Envelope ID.. OBC99C84-c18￿7F2-A5FB￿33pl2DE16Cl
Croi Éanna
TRUSTEES, REPORT
for the flnanclal year ended 31 Décembèr 2024
Tr trustees presènt thelr Trustees, Report and thé unaudlted ffinancial ststemenls for the financial year ended 31
December 2024.
Thg flnancial statements are prepared in accordance with thg Charities Act {Northem Irelarill 2008, FRS 102
Flnancial Reporting Standard appllcable in the UK and Republic of Ireland. and Accounting and Reporting by
Charities: Stat6m6nt of R8commended Practice applicable to charities preparing their flnancial statements In
accordanc8 With the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102).
The Trustse8' Rep)rt contsins the information required to be provldad In the Trustses, Annual Raport under the
statsment of Recommended PractSce {SORP) guidellnes. The Irnstees of the company ar6 also charity Irustse8 for
the purposo of charity law and under the companws ¢onstltution are known as rnémbers of lh6 board oftrustees.
In this reFX)rt the trustees of Crol Éanna present a summary of Its purp)se. gov8rnanc&, activities, achievomonts and
finances for the financial fi'nandal year 31 D8c8mber 2024.
The charity Is s wlstered charty and hen¢% the report and rasults are presented in a forrn whlch complies with the
requirements of the Charitles Act (Northern Ir8land) 2008 and, although not obliged to Gomply ￿th the Statement of
Recommended Practlc8 applicable in the UK and Republic of Ireland FRS 102, the organisatim has implemented its
reoommèndal'ons where relevant in the88 financlal statemen
Mlsslon, ObJectlve8 and Slrategy
Mlsslon Stst8ment
In ordgr to achieve a cohesive way fomard far Pobal Éanna, the ￿Slon and mlsslon of all four individual organisations
wgre synergised in the 2017 Pobal Éanna development plan b crèata one volce going forward. Th8 new overarching
vision and mission of all of illde￿ndent but Interdependent organlsatlons wlthln Pobal Éanna ar8..
Vision.. A eonfldent, vibrant, indusive and prosparous Irish language CDThmunily loo¥ied in the townland of
allyboughl.
Mission: To provld8 developm8nt218upport to meet the sporting. educationol and communlty devolopment 9vidanc8d
néèds of th8 growing Irish language community in th8 townland of Ballybought.
The ovwarching vision and mission developed su¢cessfiJlly captures the asplralon of tha CrOI Éanna to deliver strong
tran8formalive communily development outcomes.
Otsje¢tive¥
Strucluro, Govornanco and Management
Struciur
Ballybought, a townland on th8 north side of the Cave Hill, Is home to a small, thriving Irlsh Langua98 community
whose need8 ar8 ru￿entlY met through the services provided by Pobal Éanna, an umbrella concq)t which con8isls of
the four independent but interdependent, organisatlons as shown below..
Pobal Éanna
- CLG Naomh Éanng
Nai$wil aThJ Gaelscoll Éanna
Crol Eanna
- Cumann 0￿8 Éanna
CLG Naomh Éanna is the origlnal and largest organlsation wllhin Pobal Éanna. It is was 8Stabllshed in 1956 by a
Small band of committed Gae18 who, right from tho beglnnlng, considered thé dev8lopm8nt of th& Irish language to be
of high importance, despite living in a very hosllle en￿rOnment Naomh Éanna ha8 gon8 from strength to sbBnglh and
now boasts almost 1000 member8, 7cM) ofthom are underthe ag6 of eighteén.
As a second generalon of Gaels r8ach&J adulthood and consid8red raising th6w own families. the commitment to
Irish medlum educatlon of the slta d8V8Iop8d and in September 2004 Nalscoll Éanna opened it5 doors wlth Gaelscoll
Éanna followirKJ in Septamb8r 2007.The staff and volunteer board of Nalscoll and Gaelscoil have develop&J the
academtc and pastoral wutation of toth to the point that they now collectlvdy educate 250 pupils.

Doou¥lgn Envelope ID.. OBC99C84-C18(k47F2-A5FH-833912DE18C1
Croi Éanna
TRUSTEES, REPORT
for the finanrial year ended 31 December 2024
In 2008 it becamo apparent that if the Pobal Éanna was to succeed It would be necessary to provide developmenlal
support to the growing communlty needs of the chlldren and parents involved wilh Naomh. Nalscoll and Ga8lscoil
Èanna.
A$ a direct r8sponse to thès8 amèrglng naèds, Crol É8nn8 was formed to d81iv8r a range of community development
servlcès to the growlng Irish Langua06 Community.
Crol Èanna 18 estsblished to establish and support the growing Irish Language Cornmunlty In Its locallty.
Grol Éanna also advances and dlssemlnates knowledge of the Irish language and culture through exlra-currlcular
clas88s and events. These are held usualty during evenings and waekènds,
Crol Eanna is not politically mollvatad or Influencad and do&s not provide scholarships for named Indlvlduals or
founder'8 kln.
Tha benghls of Crol Éanna's purposes are intended for the publlc in generdl. Although id8nlify that the 8&Ction
of th8 publio that can ben8fit from the charfty is th8 Sèction of people who intend to 18am more about the Irish
language aiid culture. A comfflon characteristic shared by the intsrest in delivering community led and based servi￿$
through the medium of Itish.
The l￿11¥1d￿als we engage with mainly corne from the immediate North Belfast end South Antrlm area, although it
shoukl be noled that because of Ihe emphasis Crol Éanna places on developing cros5-communSty Ilnkages, we have
participants from 8 range of community background5 a￿1 from a wlde geographlcal catchment area induding Larne,
Carrickfergu8. Portrush, Hollywood and Newry.
The benefit flowlng dlrectly from the charity's purposes is demortstrable to and ben9ficial for thè gèneral publlc. Tha
familles and individuals who take part in Crol Éanna aclivities are dlrèctly affected by thos8 activities, (for exampl8
language classes and hearing spok9n Irish at culLural e￿nIs>, in a posltfve way.
Thalr dtsposillon to the Irish language is changed, th8ir general education is improved and th8ir appffjcialion of Irish
language and cultur8 is increased. This in turn ha8 a beneficial and secondary effect on future generations and on Ihe
S8Ction ol publtc have not directly been invo5v8d in the relev&nt 8V8nts and activitie5.
Th8re 18 a direct, indir8Ct and wider benefit r8sulting Irom the charity's work. The benefit is mea8urabla by-
- the number of aitendees at classes and events
8talutory statistical dats,
- the standard of Irish used by its users.
Non-me8surable dlrecl consequences of the charkty's objects Include the sense of communlty and identity that is
anecéotally returned to the charity.
Private bènefit is Incidental. Some tutors and tèachers for example receiv8 compen8ation for th8ir work. This is a
necessary transaction to support the charltys s8rvlc8 to the publi& There may b8 an incidental enhancement of the
raputation of said tutors and t@ach&￿ as a result of them carrying out the work of Crol Éanna.
The additional outcomes, the Ihing8 that hav8 changed as a ￿SuIt of the Work undertaken by the organisation are,,
- The advanc8ment of capacity through informal and formal communty led education projects
An increa88d sense of plac@
The advanc8ment of ¢itiz8llship or community development
- The adwancement of the arts, culture, heritage or scien
- The advancement of enmronmental protection or improvement
The charftie8 beneficiaries fall into the following five main ¢gtegorias
- Pre sthoo5 { 0-5)
Children {5-13 y8ar olds)
- Youth114-25 yèar olésl
Languagè community
Oldér p8opl@
Our servicé& are run through five main themes..
Theme One.. Languag8 Developm8nt
- weekly introduction to Irish taster Dutreach sessions
- weekly bunrang classes. iwo each week over three academic terms
- Weekly nanrang classes, one each week over three academic temis
- weekly ardrang classes, one each week over Ihre9 academic tems

DorAJslgn Envelope ID: OBC99c84C1￿47F2-A5F8-833912DEl8C1
Croi Éanna
TRUSTEES. REPORT
for the financial year ended 31 D￿mber 2024
- 4 quarterly Dianchursa each ￿[h 4 cl835 levèls lrfsh Language child carer provlsion
- 24 Parent and toddlor cla8se$
- Wraparound school provislon
- Summer Scheme
Them6 Two.. Arts and Culture D6vèlopm6nt
- 1 month of Seacht na Gaallge events
1 annual Feis involwng 10 local bunlGae18c4!il and English Medium Primary schools
- Develcymenlal support provided to Naomh Eanna in their Scor na nog preparations
Develcymanlal support provided lo Naomh Éanna In their Scor Sinsir prepar8tlons
Theme Three.. Health and Wellbeiiig
- 311 each academic tsnn) mentsl health and wellbeing awareness evant
- 311 each academic tem)) physical health and wellbelng awar8ness event
Theme Four.. Community Inclusion
3 large scale seasonal community ¢oheslon events
3 school sports events, ensuring developmental angagement with a rninimum of 10 bunlGaelscoil,
- Wcrklng lunthes held in a city centre lo￿tion
- 4 famlly events
- 3 cultural exprasslon @vents
Theme Flve.. Environmental Protection and Enhancem8nt
- Weèkly gardening d8ss8s, on8 each week over Ihree academic terms
- Planting of native specres trees.
- 30 (w8ekly weather and holidays permlttingl hill walks
16 Partnership Working
Crol Éanna are commitiad to collaborative working and to that 8nd actively undertak8 regular engagement with a
range of statutory and community partsrs. Durlng the past year we have engaged wilh Ihe following external
OTggnisations'.
- Anlrfm & Newtownabbey Borough Council
- The Department for Communities {DfCI
- Thé Ex8CUtlv8 Offtce (TEOI
- Thé Department of Education IDE)
- Tha Public Pl8alth Agency
- Glor na Gna81
Foras Na Gaeilge
- An Ciste Infheistlo¢hts Gaellge
- Antrim and NewEownabbey Language FONM
- Conr&Jh Na Gaellge
Camtogher
Gael Linn
- Culturtha Mic R9a¢htan
- Culturtann McAdam O Flaich
- Turas
- Glor na Mona
Flnanclal Rovlew
The results for th8 financial financial year are set out on page and additional nolè8 are provid￿1 shwng incom8
and expendituro In greater detail.
Re8uIts and Dlvldendg
At the end of the fin8n¢ial year the chartty has assets of £1,797,913 (2023 £1,854,846> and liabllltles of £3,158
12023 - £3,029). Thè net assets of the charity have deuèas8d by £157,060).
In accordance with the Constitution, the trustèas r6tir8 by rotigtion and, being oliglble, offer themselves for re-alectlon.
Compllanco wlth sector￿lIde Logl8latlon and Standards
The charity 8ngages pro-actively w¢th legislation. stsndards and codes whlch ara developed for Iha S8Ctor. Crol
Éanna subscribes to and is compliant ￿ Ihe following:
The Charities SORP (FRS 1021

Docuslgn Enveloptt ID: oBc9￿84-C18[k47F2-A5F￿339l2t)￿18Cl
Crof Éanna
TRUSTEES, REPORT
for the financial year ended 31 December 2024
Approved by the Board of Trustsos on 15 October 2025 and slgned on Its behalf by:
Jame8 Donald80n
Tru8te8

Docuslgn Enve(opo ID.. 0BC99C￿c18(H7F2-AsF&833S12t)E18￿l
Croi Éanna
STATEMENT OF TRUSTEES, RESPONSIBILITIES
forthe finanual yearendod 31 December 2024
The trustses are responslble for preparing the financlal statements In accordance with appllcabte law and regulatlons.
The law ap￿Icabl9 to charilles In Northem ItBland requires thé trusta8S to prepare financi81 statements for each
financial year which give a true and falr vlew of the a%sets, liabill￿eS and financial position of thg charity as at the
flnancial year end date and of the surplus or daficlt ()f tha thariiy and oth9￿1$e comply with the Charfties Act
(Northern Ireland) 2008.
n prèparing these finan￿al statèments, the trustees are required to..
Selecl Suitable accountlng policies and apply them consistsntly.,
ObSe￿e the m8thods and principle8 in the Charities SORP
make judgements and accounting estimates that are reasonatrAe and prudent.,
stat8 whslher Ihe financial statements have been prepared in accordanca wllh appllcable accountlng standarfs,
identify those stsndards. and nots the effect and the reasons for any matérlal departure trom those standa￿s,. and
prepare the finan¢lal stslements on the going concern basis unless It Is Inappropriatg to presume that the charity
will continue In operatlon.
The truste98 ¢onfirm that they have complled wlth Ihé abov6 r8quiramenÉs in pr&paring the finandal Statements,
Th6 tmstees are respor6lble for kèaplng adoquat8 accounting records that ar8 suflicient to show and explain the
charws transactions dlsclose wlth r8asonable a¢¢uracy at any tim8 the ffinanual positlon of the charity and
enable them to 8nsure that th8 finanaal siaÉements compty with th8 Charities Aci (Northern Ireland) 2008. They are
also responsible for safeguarding th8 assets of the charity and hence for laking reasonable step5 for the prevention
and deteCtIL￿ of fraud arnl other irregularitieg.
Approvad by the Board of Trustee¥ on 15 October 2025 and signed on Its beholf by:
James Donaldp*on
T￿6t8•

Docuglgn Envelope ID.. OBC99C84-C180-47F2-A6FB-833912DE1801
Croi Éanna
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF CROI ÉANNA
Wé hav8 examlned th6 financlal statam8nt8 of th6 charlty for th8 financial year ￿ded 31 December 2024, which
compris8 the Stat8m&nt of Financial Aclivit16S. th6 Balance Sheet and the related notes.
This report is made so181y to the charity's m8mbers, a8 a body. in accordance with the Charltles Act (Northern Ireland)
2008. Our work has be@n undertaken so that we might Compile the financial statements that we have beon engaged
to compile, report to the Board cf Trustees that we have done sc, and state those malters that we have agreed to
state to them in this report and for no other purpose. To the fullest extgnt P9rmftted by law, wa do not accèpt or
assume responsibility to anyone other than the charity and the charivs members, as 8 body, for our work, or for this
report,
Respactfvo rosponslbllltlos of trustsos and oxamlnor
The chanty's trustees are responsibl8 for the preparation of th8 financlal statèmants In accordance with the
requirem8nts of the Charities Act (Northern Ireland) 2008. The chaiitys tru8te88 consider that an audit 18 nol required
for this financial yaar under thè Charities Act (Northèrn Ireland) 2008 and that an independent examination is
required.
It is our responsibility to..
examine the financial 5tstements under section 85 of the Charilles Act.,
follow the prO￿dure9 lald down by the general Directions given by the Charity Commlsslon for Northem Ireland
under section 65(9llb) of the Charitles Act,, an
state whether particular matters have come to our attenllon.
Basls of Independent examIne￿8 report
Wè hsva examlned your charlty financlal statemants as r8qulr8d uM18r s8Ctlon 65 of th8 Charitie8 Act and our
8xamlnatlon was cathed out In accordance with the g8neral Directions giv8n by the Gharity Commission for North8rn
lrnland under section 65{9}(bl of the Chariti8s Act. An examination include8 a review of th8 accounting records kept
by the charity and a comparison of the financial 8tatements pr888ntgd with those records. It also includes
consideration of any unusual items or disclosures in the financial statements and seeking explanations from the
tru8t8es concerning any such matters. Th8 procedur8s und8rtaken do nol provide all the evidence that would be
required in an audit and consequently no opinion is given as to whether the accounts present a 'true and falr, ￿eW
and the report is limited to those malters sel out in the statement below.
In connection with our examination, no matter has come to our attentlon whlch glves us cause to believe that in, any
material respect.
accounllng records were not kept in accordance with section 83 of the Charities Act
the fi'nancial stat￿mentS do not accord with thos& accounting rècords
the ftnanpial ststements have not been prepared In accordanc& with th8 Statement of Recommend8d Practi
applicabla to charltlas preparing thelr accounts In accordanca with th6 Financial Reporting Standard applicable in
the UK and Rapubllc of Iraland (FRS102)
there is furMer information needed lor a proper understanding of the accounts to be reached.
Indep8ndent examlnerfs Statgment
We have no concarns and have come across no other matt8rs in connection with the examination to which allention
8hould b0 drawn in this report in order to enable a proper understanding of the financial statements to be reached.
ary MoEile
QUARTER
Chartered p￿X￿nt￿lIS
St Ann8b Hou88
15 chu￿ Slr¢ot
Cathedral Q(wthr
Belfast
BT1 1PG
Data: 15 Octobor 2025

Docusign Envelope ID.. OBC99C84-C18047F2-ASFB-833912DE18C1

Docu81gn Envelope ID: 0BC99C84i180.47F2-A5F￿339l2DE1UC1
Croi Éanna
BALANCE SHEET
as at 31 D8cembgr 2024
2024
2023
Not85
Flxad Assets
Tangibl8 ass818
1,693,922
1,748,592
Cuffont As89ts
Deblors
Cash atbank and In hand
67,000
36.991
33,500
72,754
103.991
106,254
Crodftors: Amounts falllng dua wlthln one year
10
(3,156)
(3,029)
Net Current As$8ts
100.835
103,225
Total A8SQts le8s Current Llabilltl98
1,794,757
1.851.817
Fund8
Endowment fund8
Income funds:
General fund lunrestrtcted)
1.581,576
1.748,592
12
213,182
103,225
Total funds
13
1.794,757
1.851,817
Th8 financial stat8m6nts hav& baan prepared in accordan￿ with the provlsions appllcable to companies subject to
th8 small companies, regime and In accoKJanc8 wlth FRS 102 Tha Flnanclal Reporting Slandard applkable In the UK
and Republic of Ireland applying S8Ction 1A of that standard.
Approvgd by the Board of Tru8ts85 and authorl88d for Issuo on 15 Octobor 2025 and slgnod on Its bohalf by
James Donaldson
Trustee
The notes on page5 12 10 17 fomi part of the Inanclal statements
11

Docuslgn Envelope ID: OBC99C84-C18047F2-ASF&833912DE18CI
Crol Éanna
NOTES TO THE FINANCIAL STATEMENTS
for th8 financial year ended 31 December 2024
GENERAL INFORMATION
Crol Éanna is a regi8ter8d charity in Ireland. The rggislerexl offlce of the company is CIO Gaelscoil Éanna.
Hightown Road. N6Wtownabb8y, Antrim. BT38 7AU which is also the prlnapal plac6 of busin88s of the
company Tha finaneAal statements have been presented in Pound (£) which is also Iha functional curroncy of
the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied ojnslslantty in dealing wlth items whtch are considered
material in relation to the charivs financlal statem&nts.
Basis of preparatlon
The financial statements have been prepared on th8 going ￿nCeffl basis under the historical cost convention,
mtsllfied to inolude eertaln items at fair value. The finan¢ial statements have been prepared In accorda￿8
with the Statemgnt of Recommended Practice ISORPI "Accounting and Reportlng by Charities preparing their
aco)unts In accordanc6 with the Finan￿al Reporting Stsndard applicable In the UK and R8public of Ir8land
FRS 102,. applying Section 1A of that standard.
As patThitted by the Companies Act 2006, the charily has varled the standard fomiat3 in that act for the
statement of Flnancial Activilies and the Balano Sheet DepartU￿S from th8 Standard formats are to comply
with the requirements of the Charities SORP and are in cotNplianc8 wllh Section 4.7, 10.e and 15.2 of that
SORP.
statement of compliance
The financial statements of the charity for th8 financial year ended 31 De￿mber 2017 have been prepared on
the golng concem basis and In alxordance with th8 Statement of Recommended Practi¢8 (SORP)
"Accountlng and Repcdng by cha￿lieS praparing their accounts in a¢¢ordance the Fin8nclal Reporting
Sta￿Jard applicsble In the UK and Republic of Ireland FRS 102 applying Secdon 1A of that standard.
Fund accountlng
Th8 following are the cabJories of funds M￿ntaIned.
Restricted fundg
Restricted funds represent Incorne received whlth can onty b8 u8ed for particular pU￿0$e$, as spedfied by
the donors. Such purposes are within thg overall obl8ctives of th8 tharily.
Unre$tricted funds
Unrestricted funds consisl of G8n8ral and Designated funds.
- General ￿ndS r6present 8rnounls which are expendable at the discretion of the board. in ￿rtheran￿ of the
objectives of th8 charity.
DasignateAI fund8 comprise unrestrlcted funds that the board has, at Its dlscration, set aside for particular
purposes. Th8se de8ignalion3 have an administratlve pu￿089 only, and do nol 18gally restrict the board's
discretion to appty the fund,
Income
Income is recognlsed by inclusion In the Statsmenl of Financial Actlvltles only when the charty 1$ legally
entitled to tha Income, performanca condltions attached to the item(81 of Income have b6en met, th8 amounts
involved can measured wllh sufficiant reliability and It Is probable that th6 Income will b8 rec8ived by the
tharity.
Income from charitable a¢tlvitle8
Incom8 from charitable activities include Incoma éamèd from thg Supply of s8rvi(*s under conlractual
arrang8ments and from perfomance related granls whith have conditions that specify the provision of
particular sorvi￿5 to bo provided by the Cha￿Y. Income frcffl govemment and olher co-funders Is recc*Jnised
when the ¢harity is logally enlilled to the inGom8 b8cau8e it is fulfilling th8 conditions contslned In the related
funding agreements. ￿er6 a grant Is r8C8ived in advance. its re￿gnitIon is daferred and included In
credltors. Where entitlament occurs b8fore ine¢Jm6 is recA8ived, it 18 in debtors.
Grants from governments and othar eo-funders typically include one of the fr>llowing types of conditions..
- P8rfonnanc8 based ojnditions: whereby the Charlty Is COntra￿￿lty entitled to funding only to th8 8Xt8nt that
the CA)re oiy8Ctiv8s ofthe grant agro$ment are achieved. Wharè th8 charity is meeting th8 core d)jectives of
grant agreemenl, it recognises the related eXpendi￿r8, to th8 8Xt8nt that il is reimbursable by the donor, gs
12

Docuslgn Envelopo ID: QBC99C84-C18(i47F2-A6FB-633912DE18C1
eontinued
Crol Éanna
NOTES TO THE FINANCIAL STATEMENTS
for tha tlnanclal yaar ended 31 D9cembgr 2024
income.
-Twne ba8ed conditions: whereby th8 oharlty 18 contractually entitlad lo fundlng on thè condltlon that ft is
ulilised in a particular period. In th8se cases th8 charity r&cognlses th6 Incoma to the extent It Is utills8d within
the pertod specified in tho ggreem&nt
In the absen￿ of such condltlons, assuming that receipt 18 probable and thg amount can be reliably
measured, grant income is reo)gnised once the Charity is notified of entitlement,
Grants reC@￿ed towards caplta] expenditure are credited to the Statement of FinanrAal Activities when
recaivèd or receivable, whi¢hev8r is earllor.
Expendlture
Expenditure is analysed beiween c05ts of charitabl8 activities and raising fund8. The costs of each activity ar
separatsly accurnulated and disclosed, and analysed according to their major components. Expenditure is
recognlsed when a legal or oonstruclive obligation exists as a result of a past event, a transfer of economic
benefits is requlred In settlement and the amount of the obligation ¢an be rellably measured. Support Costs
are those fijnctions that asslst the work of the Charity but cannot be attributed to one activity. Such costs are
allocated to aotlvlties In proportton to staff time spent or other sultable measur6 for each adtvlty,
Tangible fixed a888ts and doproclatlon
Tangible fixed assots ar8 Stated at CO8t Dr al valuation, less acLumulatsd d8preciation. Th8 charg8 to
deprecialion is calculated to wrtt8 off the original cost or valuation of tsngible fixed ass8ts.18SS their estimated
residual value, over their expected us8lul liv&s as follows..
Land and bulldlngs froehold
Fbctures, fittings and equlpmgnt
2% Straight line
Reducing Balance
D8btor8
D8btors are r8cogni8ed at th6 s8tt18m8nt amount duè after any dlscounl Dffèred. Prepaymènts are valued at
the amount prepaid net of any trade discounts du8. Incc*Y)e r6cognlsed by tha charlty Irom governmènt
ag&nci85 other co-funders, but not yet received at year end, is Includ8d in d8btors.
Cash at bank and in hand
Cash at bank and in hand compris6s cash on deposit at banks r6yuiring less than thr88 months notlC8 of
withdrawal.
Taxatlon and deferred tsxatlon
No curr8nt or def6rrèd taxation arises as the charity has been granted charithle exemption. Irrecoverable
valued added tax is expensed as Incurred.
Dgferr8d tax is recognised In Trspact of all timlng differ8nces Ihat have originatsd but not ra￿rSed at the
balance she8t date wh8re tran8actions or events hav8 occurred at that date that will result in an obligation to
pay more tax in the future, Dr a right to pay less tax in the fvture. Timing differ8nc8$ are temporary differ&nces
beiween the company's taxable profits and its results a8 St8ted in the financial Statements.
Deferred tax Is measured on an undiscDunt8d basis at tho tax rates thal are gnticipated to apply in the peri¢)ds
in which the timing differences are expected to ￿verSe, basod on tax rates and law$ that havo boen enacted
or subslantlvely enacted by the balance sheet date.
INCOME
DONATIONS AND LEGACIES
Unrestrlcted Restrl¢ted
Funds
Funds
2024
2023
Donatlons and lègacies
81,132
81.132
,630
CHARITABLE ACTIVITIES
Unrestrlcted Restrlctsd
Fund8
Fund8
2024
2023
Grnnts from governrnents and other co4unders:
Income from charltable activities
67,430
67,430
65,290
13

Docuslgn Envelope ID.. OBC99C84i18Q47F2-A5FB-833912DEII3C1
continuaj
Croi Éanna
NOTES TO THE FINANCIAL STATEMENTS
forthe finanaal yaar ended 31 De¢ernb6r 2024
OTHER TRADING ACTIVITIES
Unrestrfcted Restricted
Funds
Funds
2024
2023
othar trading activiti93
33,61)0
33,500
88,434
EXPENDITURE
CHARITABLE ACTIVITIES
Dlroct
Costs
Other
Costs
Support
C08ts
2023
Expenditure on charitable activites
20,508
49,868
114,076
184,462
174,173
OTHER EXPENDITURE
Direct
Other
Costs
Support
Costs
2024
2023
Other expenditure
54,670
54,670
59,117
&3
SUPPORT COSTS
Charltable
Actlvltl88
2024
2023
Wages & Salaries
114,076
114,076
127.443
ANALYSIS OF SUPPORT COSTS
2024
2023
Wages & Salatie
114,076
127,443
NET INCOME
2024
2023
Net Incoma Is stated after charglngl(creditingl:
Dapréclation of tangible 888ets
64,670
59,117
14

Docu81gn Envelope ID: OBC99C844180-47F2-ASFB-833912DE18C1
contlnued
Croi Éanna
NOTES TO THE FINANCIAL STATEMENTS
for the financial yaar ended 31 D8cemb8r 2024
EMPLOYEES AND REIIIUNERATION
Number of employeeg
No amployaé had r8munerationl benefits in excess of£60,000,
The chartty trustees wera not pad nor rèoived any other benefit during the financial year ended 31st
December 2024.
Th@ av8rage number of ￿rSon8 amployed (inoluding exgcullv& trustges) during th8 financial year was as
foHow8'.
2024
Number
2023
Number
Average Number of Emplcyeos
Tha staff costs eomprisg..
2024
2023
Wages and salaries
Social security costs
Pension costs
qOD.601
2,677
10,898
109,593
3,905
13,945
114,076
127,443
TANGIBLE FIXED ASSETS
Land and
Fixtures,
buildingg fltting$ and
freehold oqulpment
Total
Cost
Al 31 D8cemb6r 2024
1,844.053
134.443
1.978,496
Depreciation
At 1 January 2024
Charge for the financial ygar
184,407
36,881
45,497
17,789
229,904
54,670
Al 31 D￿rnber 2024
221,288
63,286
284,574
Net book value
At 31 December 2024
1,622,765
71,157
1,693,922
At 31 December 2023
1.859,646
88,946
1,748.592
DEBTORS
2024
2023
Other debtors
67,000
33.500
67,000
33,500
10.
CREDITORS
Amounts lalllng due withln one year
2024
2023
raxation and social security costs (Note 111
othèr creditors
Accruals and dèferrèd incom9
518
138
2,500
490
39
2,500
3.156
3,029
15

Docu8ign Envelope ID.. OBC99C84-C18047F2-A5FB-833912DE1BC1
ntinued
Crol Éanna
NOTES TO THE FINANCIAL STATEMENTS
for the flnancial year ended 31 D￿tsmber 2024
11.
TAXATION AND SOCIAL SECLIRITY
2024
2023
Credltor8:
PAYE I NI
518
12.
RESERVES
2024
2023
At the beginning of the year
(D@fi¢itySurplus for the financial year
1,851,817
(57,060)
1,840,753
11,064
At thè end of the year
1,794,757
1,8S1,817
13.
FUNDS
13.1 RECONGILIA TION OF MOVEMENT IN FUND5
Unrestrlctod Endowment
Funds
Funds
Total
Fundg
At 1 January 2023
Movement during the flnandal year
152,395
149,170)
1,669,401
79,191
1,840,753
11,064
At 31 D8(*mber 2023
Movement during the financial y8ar
103,225
109,957
1,748,592
1167,017)
1,851.817
157,0601
At 31 D9￿mber 2024
213,182
1,581,S75
1.794,757
13.2 ANALY818 OF MOVEMENTS ON FUNDS
Balanc8
1 January
2024
Incomo Expendlture
Trangfer8
Balanco
between 31 Decernber
funds
2024
Endowment funds
SIF Capltal
An Clste
DFC Capiial
1,344,377
388,020
18,195
27,924
8.060
897
(98,903)
(28,630)
12,803)
1,217,550
351.330
12,e95
1,748,592
36.881
1130,1361
1,581,575
Other Grants
Fora8 na Gaoilge
DOH
28.400
35.313
3,717
28,400
35,313
3,717
67,430
67,430
Unrestrf¢tsd fund8
Unrestri¢t8d G8n8ral
103,225
114.632
134.811
130,136
213,182
Total fund8
1,851,817
182,062
239,122
1,794,757
16

Docuslgn Envek)pè ID: OBCggC84-C180-47F2-A5FM33912DE18C1
ntinuod
Croi Éanna
NOTES TO THE FINANCIAL STATEMENTS
forth& financial year ended 31 Dec8mber 2024
13.3 ANALYSIS OF NET ASSEf8 BY FUND
Flxed
assets
charlty u80
Current
assets
Currgnt
Ilabllltles
Total
Endowm8nt capltal
P8mla￿nI
1,581,575
1,581,575
Unrestrictigd g6neral funds
112.347
103,991
13,1561
213,182
1,893,922
103,991
(3,1561
1,794,767
14.
POST.BALANCE SHEET EVENTS
There have been no significant events 8ffecttng tha Charliy slnca the financial year-end.
17