CHARITY REGISTRATION NUMBER: NIC105099
ULSTER-SCOTS LANGUAGE SOCIETY
Unaudited Financial Statements
31 December 2021
Chartered accountants
30b MARKET SQUARE
DROMORE
CO. DOWN
BT25 1AW

ULSTER-SCOTS LANGUAGE SOCIErY
Flnancial Statements
Year ended 31 December 2021
Page
Trustees, annual report
Report to ulster-scots language society on the unaudited
financial infomiation
Statement of financial activities
Statement of financial position
Notes to the financial statements

ULSTER-SCOTS LANGUAGE SOCIErY
Trustees, Annual Report
Year ended 31 December 2021
The trustees present their report and the unau(tited fina￿￿ statements of the chatity lor the year
31 December 2021.
Reterence and admInI￿r*I￿ d•tslls
Relllst•r￿ charity namo
ULSTER-SCOTS LANGUAGE SOCIErY
Charfty reg18tratlon number
NIC105099
Prfnclpal ollk•
cjo 79 B8￿hgT0Ye Avenue
Bellagt
8T6 OND
Th• tru¥t¢¢s
Mr J Erskino
Ms S YourvJ
Qr P Saunders
A sffl￿h
Ms Laura Spen¢e
Dr Phillp Roth'nson
Mr &lly Cadile
Mr John Wright
A¢¢ountants
JOSEPH MURRAY LIMrrED
Chartered accxjunlants
30b MARK￿ SQUARE
DROMORE
CO. DOWN
BT25 1AW
Slructur•¥ gov*mance and mail
The organisatlon is an unirthrporated boty wratiNJ as a 8oclgty.
The Ulsler-scots Language &Kigty Is r8cogniwJ by HM Revenue & Customs as hawTrJ ¢haritabl•
objects lor tax purpo$6s undef ￿ference XN89678.
The Sc¢l8ty is governed by a committee al oxh annual oeMral meeting.
The otticers ol the goclety are the Chairman. Treasurer and Secretary, who are alo¢hd annualty by th8
Gomrnittee at its Ilrst m9etrng follo￿r￿ the annual 9gner￿ mo0tiTh3.
The Socaety Is govemèl by a consllEutlon *)pted on 81h November 2006.

ULSTER-SCOTS LANGUAGE SOCIETY
Trustses. Annual Report {r￿￿K1￿￿
Year ended 31 December 2021
Objectives and octivities
The objectives of the Society are to r￿rd. wofflote. generate recognthon ol and uphold the use of the
Uls18r-Scols tongue in present day writirrfJ, &JucatKsn and sF￿8Ch.' lo e￿OUrage Interest in traditional
UlsteT-&ots literature arKt lo promote Ihe ULster-S¢ols traditb)n in music, danc9, song aThJ ballad.
Ourlng the pgriod uNler rgview. the Swety continued ils of publlshlng Ulster.Scots Illeratrjre.
Achlev•m•nts and pOrtorm￿C•
The Society continued to meet Ils key 0￿8c￿ In ils Operation￿ ar8a In Ilne with ffts straleglc pllqn
duriry the last twefve months.
FIMn¢tsl r•vl•w
The Trustees are salsfied ￿ the Soci8Vs perlormance over the year and Fts fIna￿lar wsiilon at the
ar end. The Societys year was qulet8r than usual gNen the resumpt￿n of nomal adv￿￿$ In lh•
aftermath ol the Covld pandoml
D8SPrte this, the Trusleo's are plea￿ to anrthn¢e that there was a surplus for the ￿ar amounttng to
£1,12012020 . £7,440}. The Tfu8lee8 are also F4eased that th? bdanc8 sheet remalns solvenL
Pl•n8 for kntur• wrf¢Jd¥
The &Kiety hopas lo eroage In acyvllles lo augmenl Its Mre luTrJlng In ordgr to addbtlonal
monlas to further Its obleclNes.
Th6 Irusl888' annud rep(wl was epproved on 23 May 2024 a￿1 skJned on bghalF ol the board of
trust8es ty.
M5 Syoung
Trustee
Mrs A Smyth
Trustee

ULSTER-SCOTS LANGUAGE SOCIETY
Report to Ulster-scols Language Soclety on the Unaudlted Flnanclal
Informaiion of ULSTER-SCOTS LANGUAGE SOCIETY
Year ended 31 December 2021
As described on the sta19m•nt of fin￿lat Wstlion. ￿ trustees of the charity are responsible lor th
preparation ol the financil statsmenls lor the w eTrJed 31 December 2021, which ¢ompriso tho
51alemgnl ol financi￿ actNilies, slalement of finan¢ial pjsilion aThJ the related note8.
You con8ldw that th8 ch*ity exompt from an audlt undar the Charibes Act {Northern IreIar￿) 2Crf)8.
In aecordanrk with wur instnjctions we have ts)miyleO these finarthl statements in ord8r to a88i81 you
to luLlil your statLrtory responsbilili¢s. from the acc¢yJntiro records from infoTmation aTh
explanations suppli&l lo us.
JOSEPH MURRAY LIMITED
Chartered accountants
30b MARK￿ SQUARE
DROMORE
CO. DOWN
BT25 1AW
23 May 2024

ULSTER-SCOTS LANGUAGE SOCIETY
Statement of Financial Activitles
Year ended 31 December 2021
2020
unrestri￿Qd Restrict￿1
funds
funds Totsl lunds Total fund8
Incomo ond ondowments
Donations and legacies
Other tr&Jiry acliwties
Total Incomo
129
1,691
8,004
1,032
1￿20
9,036
Expondlturè
Expenditure on raising lurKts:
Costs ol raising (kjnations aThJ
legaci88
Expgndilure on charitable actNitEes
Totsl oxp•ndltu
431
269
431
269
488
1,108
1,598
700
Not Income and movomgnt In funds
1,120
7,440
Reconclllatlon ol fund•
Total funds broughi lorwwd
Tol•l fund¥ ￿rrI￿ lofwaffd
13.5581
13,5581
(4,469}
2.971
4.091
The 5tatgmont ol linanclal acknwb88 Ind￿je$ all gdrts and losses recognised in the year.
All incom• and eXporKI￿UrO derlva from conbnulrKJ activ￿.

ULSTER-SCOTS LANGUAGE SOCIETY
ststemenl of Ftnanclal Posltlon
31 December 2021
2021
2020
Current assets
Cash at bank and in harKI
11,905
10,634
Cradltorg: amounts lolling due wilhln on•
Not curT•nt as8ets
10
7,663
4,091
4m1
4,091
2,971
2.971
Total 188ot81088 curr•nt Il•blllll•s
Net as$8t8
2,971
Funds ol tho ¢h•rtty
Reslricled funds
Unr88tiicted funds
(3￿)
13.558)
6,529
2.971
Tol•l ¢h•ilty lundi
11
4,091
These flnancial slalements wère 8F4yoved by the board of trustees aTrJ aulhori88d for lssuo on 23 May
2024, and are s￿ne(l on ￿hall of the board by.
MrsASm
Tnjslee
Th• not•s on pageg 6 to 11 lom of finanelal slatemonl&

ULSTER-SCOTS LANGUAGE SOCIETY
Notes lo the Financial Statements
Year el￿d 31 December 2021
Stat•m•nl of compli•n
These financial statements have been wep&&J in comF4krKe wlth FRS 102, The Flnancial
Reporting Standard apF4icable in the UK arKI thg Rewblic of Irdand,. the Statement of
Recommended Practice aFylicable to charities tnparing their accounts in a¢¢ordance with the
Financi￿ ReFX)rting Starthrd apPl￿e in the UK and Republic of IrdatKI IFRS 1021 (Charities
SORP IFRS 1021) arKt the C4wrbes Act INLVthem Irelaryg 2(M)8.
countlng pollcl•8
Baal8 of pfeparntion
The flnanc1￿ statements have been ￿epa￿l on histOTKal Gost basis. as mcM*lted by th
revaluation of certain tinancial assets a￿1 liabilties arKI investrnent propertl89 m8asured at falr
value through Income or ex￿ndit￿re.
The finanual statement8 are prepared in 818rting, 1$ th8 fun¢tIon￿ ¢urr•n¢y of tho entity.
Golng concom
There are no malerfal unCert￿r￿S 8bc*rt lh8 chartys ablllty to conlinue.
Judgements and key 4ouvce8 of e￿IMatIon uncertalnty
The preparalon ol the 11n￿￿ statements requires managomont to make ]l￿ementS,
gslimates and assumptions thal affect the amounts rewrt8d. Thase estimates and judgoments
are continually reviewed arKI are based on experience and other lactOTS. indudlng expectations ol
future events that are belleved to be reasonabb ur#J8r the drcumstanc88.
Fund acc4)untlng
Unrèstrklgd funds are avalat4o for usa at dlscretlon of the trustees to further any ot th9
charltys W￿￿seS.
Desljnaled fvnds are unrnstrkled lurth eamiarked the tru8tees for p8rtbJlar future proiact or
eommitment.
Restrklod funds ara $ubj•ctod to rèstricbons ¢)n ththr exp8￿jitUre declared by thg dO￿r or
through the lerms of an apped. and tdl into one of suwasses.. rnstrk10d Income funds or
endowment funds.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Flnanclal Stalements
Year ended 31 December 2021
l kncountlng pollcles (CLV
Ineomlng resourc
l incoming resources are Ir￿K￿ in the statemerrt of financi￿ acbvitres when en￿tteM9nI has
pas$8d to the charity,. it is prob￿8 that the ￿onoMiC benelits a$s(￿lated the transaction wll
flow to Ihe charty arKI the amount can ￿ r•&ably measured. The lolh)V￿nQ SFeelflc pollciès *•
aFplied to Particular categories ol I￿)me.
Income from donai6ons or grants L8 rwnlwl vthen there Ls evldence of enthlemenl to tho
glft, receipt 18 wobabla and rts amount can bg rnoasur￿ rèliabty.
legacy In¢ome Is recognlsed vthen ￿lpt is W￿able and entitbmenl is eslthighed.
Income from donalèj goc*ts is measured at the fair value of the goods unless thls Is
Impractical to measure reliabty. in whth case the ¥￿ue is doriv￿ from the cost lo the donor
or the estimated resale value. Donated facilities a￿1 seNces are recognised In the accounts
when received il th8 vdu8 can b8 retsa￿ measur￿. No amounts arg In¢ludgd lor Iho
oon1r*>u￿0n of genaral volunteers.
Income fiom ¢ontracts for the suth of seryictt is recognised wilh the dglNery of tho
conlracted servi¢e. Th1$ 1$ classrfied a8 unrestricted funds unless there Is a contractu
requirement lor rt lo bg spenl on a pthcuLar wry>)se and relumed 51 unspenL In vthich cas0
tt may be regarded as leslrkt￿.
Ro>ourco8 expended
ExpefKlrturo is rwnisad on an a¢cruals basis as a lsability is incurred. Exwndiiure Ir¢ludos any
VAT whi¢h cannot be fulty recovered. arKI is dasSil￿d under he•Jing$ of the Statemenl of
financid aCt¢Vit￿ ￿ wtiich il rolates:
exp*ndilure on ralsing fvrKls irthJ8s th8 Costs ol all lundralslng actth. ev8nts, non-
harttthe tradng ac1M￿es, aTrJ the sa16 of donated goods.
èxperK1ttU￿ on charitthe aclMlia$ lrtlude3 all costs Incurred by a charfty In undertaklry
aclNities that further its charita￿8 ￿m$ lor the benefit ol Sts b8nell¢saries, Including those
sUP￿rt o)sts and costs relatlrvJ to ts govwnanca ol ts L*arfty apportloned to chari¢ablo
aclivitios.
other exper#Jiture Ind￿S all 8xpen(thtUTQ Ihat is nellher related to rdsiTVJ funds for thg
¢harty nor part of ts exFer¥Jilure on charitth activih8S.
All cost# aro alocaiod lo expendllure categories TeflrtliNJ fv use ot the resource. Direct
attributable lo a sing￿ actmty a￿ all¢xaled direclty lo that xtivity. Shared costs we apwrtloned
between Ihe a0tiV￿eS they conlribute lo on a reasonable. justilk￿le and consistent basis.
Tanglblo a*￿ts
Tangibte assets are initially rrtorded at cost, and sub5equgnYy 51ated al cost less any
accumulated depreciation and impaiTment losses. Any langitle assets carried at revalued
amounts are rgcorded at the lair v￿ue at the dale ol revaluatlon 188s any subsequgni
a¢¢umuL4ted depreciation and subsequent aixumulabj impawmont losses.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes lo the Flnanclal Statements (c
Year ended 31 December 2021
l knountlng pollcles
Tangible assets
An inGrea5e in the wrwro amount of an assat as a resull of a revaluatK*n, ts recognis8d In othar
re¢ognised gains and losses, unless it reverses a charg8 lor impaimienl that has previousty been
reCognis￿l as exp8n(knire within sttttement of financi￿ acbvibès. A deciease in the carryrYJ
am¢)unl ol an asset as a resuft of revdualion, is recogrused in other recognised g￿n$ arxl h)sses,
except to which il offsets any wevlous revaluation gain. in whth cas8 th8 Ios8 is shown wlhln
oiher re¢ognised gains and k>sses on the slatement ol finwKial adivili6s.
Depreclatlon
Deprouation is calculated so as lo write off the cost or ValUa￿n of an asso1, les$ its ro$*Jual
value, over the uselul economic lrfe ol thal asset as lolk)ws.'
EquiF¥n8nl
25% ￿ju￿r0 baLan¢e
Impalmwnt of flx¢d aMet•
A rewow for indicators of impaimiant Is carrl&J out at each rew)rtirvJ date, wlth tha recoverable
amount belng eslimaled whgre such •xi8t. Where the Ca￿ng value exceeds the
r9COV8rabl8 amount, the asset is impaired accordlngty. Prior Impaiments are also revlewed tor
possible reVOts￿ at oach reportiThJ dale.
For the purpjses ol imwm6nt testirKJ, when it is not possblg to 8stimate the r8coverab
amount ol an 1rKIwu￿ asset, an est5mal8 is made of Ihg recovèrab￿ amount of tha cash-
oenerafjng unit lo whlch Ihe asset bebngs. Tha cash-generalino unil is the small8sI Sdentrfiab
group ol assels Ihat Indud88 the asset and general8s cash inlk)w8 that lar90ty irtyndent ol the
cash inlh)ws from other assets or gTOUPS ol assets.
For Impalnnent testing ot w*￿11, Ihe goc#*M'II wu1￿1 In a knlnes8 ￿MbInatIOn Is, from the
acqui511ion dale, allocated lo each of the eash-generating unSts that are expected lo benefrt from
Ihe synergies ol the Com￿natIon, Irres￿ of whether othw assets or lith￿1196 of the ch￿ty
aro asslgnod to thosè units.
F¢nanclal InstrUM￿ts
A lIna￿￿ ￿￿et or a financlal IIthITty18 re¢ognisod onty charlty b￿M8$ a party lo the
contractual provtslons of the Insbumerrt.
Bas￿ finarKial instruments are inltidty recognEed at the amount recelvable or payable Inducting
any rolated transaction cosls.
Current assets arKI cuNent lithlities are Subsequent￿ measured at the cash or other
consideration expeGtgd to be paKI or received arKI not discounted.
Debt Instruments aro subse¢wently measured at amorlised cost.
Wher6 Investments In shargs are publicly Irad&J OT their I￿r value can othemse be measured
rellaw. the inv8Stmenl is subsequentty measured at lair v￿lIe Y￿h changes in fair vdue
recognised in irwme exp*Mliiure. All other suth investments are subsequentty measured al
cost less imwTm8rtL

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Flnanclal Statements (c￿11*￿￿)
Year ended 31 December 2021
l Accountlng polkles {￿￿￿
Finan¢lal Instrumnts {C￿MI￿N￿￿
Other financial instruments, including derp4aiiv8s, are Inibally Teo)gn158d at lair value, unless
paymem for an asset is defe￿•d L*yond nomial bjsiness 18mis or financed al a rate ol interest
that is not a market rate, in which cas6 the asset is measured at the present vahJ8 01 the futur
paymerrts discounted at a market rate ot interest for a similar dèbt instnjment.
Othei finartial Instruments are subs4uontty measurgd al I￿r value, wilh any chang95
rèccfvanised in the statement of fi'nancial activibes. with the exception ol hgdgiw instruments in a
designaled he&2lng reFalionship.
Financial assets that are measuied at eosl or am¢Jli8ed cost are reviewed loy objectNe ewdenca
ol Imp￿rM9n1 at thè end of each rewrtiNJ dale. If there is obj'ective evidence ol impairment, an
Impairment loss is rwnised under th6 approwlate headiNJ In the stal8menl ol Ilnancial
ad'vitles in which the initid gain was rwinised.
For all equity Instruments regardless of slgnlfi¢an¢e. 0￿r ffnandal assets that are
irKlividually signlficant, these are assessed iThJivldually lor impalmiant. Oth81 Ilnanc¢al assets we
ef(her assessed lThJlvldualty or group&J on the basis of slmllar rlsk ¢haract6rfstk8.
Any reversds of impairment ar• rseognised immedialety. lo the exlenl that the reversal does not
rgsutt in a Carrying amcHJnt ol the financial asset that exceeds whal tho carrylng amounl wouKI
have been had the imparmwrt not previously b￿1 r¢¢ognlsed.
Donatlon8 and1oga¢l•s
Umthcted Total Funda Unrestrtciad Total Fundg
Fur
Fund$
2020
Donatlon•
Donations
Subscrip￿On5
7,835
169
7,835
169
129
8,004
Other tradlng actmtl
Unrestri¢ted Totsl Fund$ Unrestricted Total FurKI$
Furwjg
Funds
2020
Other activtbes for generatjng furkJs-
Sale of Lit6ratur
1,691
1,032
1,032
Costs ot ralglng donallon8 and legockns
Unrestricted Totsl Funds Total Funds
Furnts
Funds
2020
Costs of raising donations and18gaci88
- Productton ol Lliefatura
431
488

uLSTER￿CoTs LANGUAGE SOCIETY
Notes to the Flnanclal Slalements
Year ended 31 December 2021
Expendilure on charil*>le acti¥ili8s by fund type
Unfest￿ted Total Funds unrestri¢1￿ Total Funts
Funts
Fund5
2020
SuFPOrt costs
269
1.108
1,108
7. Eyndlture on ¢harftabl8 actlvtt108 by aellvlty typo
Total funds
Totsl fund
2020
Governance costs
269
1,108
Tfutha rernunefatlon and axpon8
No ramunwaUon or other benoffts from empk)yment the charlty or a related onllty were
received by the truste88
Tanglbl• ftx•d a￿•￿
Equl)ment
Total
Cost
At 1 January 2tr21 ind 31 D•c•mbor 2tr21
Oepreclallon
At 1 January 2021 and 31 December 2021
CaTrylng •mourrt
At 31 Decomb•r 2￿21
3,249
&249
3,249
At 31 December 2020
10. Cr•dltor8: •mourf8 tslllng dug wlthln one year
2020
Accruals and deferred Incoma
Other creditors- short temi loan from D Rovlinson
Other ¢roditors
6,180
6,180
7,663
-10-

ULSTER-SCOTS LANGUAGE SOCIETY
Noles to the Flnanclal Stalements
Year ended 31 December 2021
11. AnaI￿lS of charitable lunds
Unr8Strlcled lunds
At
1 January 202
31 Docember
2021
IrKom8 Expendlture
Unr6Stitted Fund. LaThJu4e
athancement
(7C4)1
7,649
At
31 D•Gombgr
2020
1 January 202
lrtoma Exwdhuro
Unr95tr1¢t8d FurKI . Lawuago
a(fvancgmenl
19111
11.5961
6,529
funds
At
31 Docombor
l January 202
Incoma Expenditure
Restrkied Fund - Care FuThJlrvJ
13.5581
(3,558)
At
31 De¢8mber
2020
1 January 202
IrKomo Expendtture
Restr*ted Fund - Core Fundlng
13.5581
13,5581
12. Analy•ls ot net as¥•l• b•lw••n lund•
Unrestricled Re8ldct•J Tot•1 Fund•
Fun(ts
FuThJs
2021
Curr•nl ass81$
Creditors less than 1
11,995
14,3461
7.649
11,995
(7,904)
4,091
13.5581
13.5581
Not assets
Unr8StiKted Restricted Total Funds
FuThts
FurKI8
2020
Current assets
Creditors less than l year
Net assets
10.634
14,1051
10,634
17.663}
2,971
{3.5581
(3,5581
11