CHARITY REGISTRATION NUMBER: NIC105099
ULSTER-SCOTS LANGUAGE SOCIETY
Unaudited Financial Statements
31 December 2022
EPHM
RRAY L
Chartered accountants
30b MARKET SQUARE
DROMORE
CO. DOWN
BT25 1 AW

ULSTER-SCOTS LANGUAGE SOCIETY
Financial Ststements
Year ended 31 December 2022
Page
Trustees, annual report
Report to ulster-scots language society on Ihe unaudited
financial infonnation
Statement of financial activities
Statement of financial position
Notes to the financial statements

ULSTER-SCOTS LANGUAGE SOCIETY
Trustees. Annual Report
Year ended 31 December 2022
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 De￿mber 2022.
Reference and administrative details
Registered charity name
ULSTER-SCOTS LANGUAGE SOCIEff
Charity registration number
NIC105099
Prlnclpal office
cjo 79 8eechgrove Avenue
Belfast
BT6 OND
The trustees
Mr J Erskine
Ms S Young
Dr P Saunders
Mrs A Srnyth
Ms Laura Spence
Dr Philip Robinson
Mr Billy Carlile
Mr John Wright
(Rets'red 9 November 2022)
Accountants
JOSEPH MURRAY LIMITED
Chartered accountants
30b MARKET SQUARE
DROMORE
CO. DOWN
BT25 1AW
Structure, govemance and management
The organisab'on is an unincorporated body operating as a society.
The Ulster-scots Language Society is recognised by HM Revenue & Customs as having charitable
objects for tax purposes under referen￿ XN89678.
The Society is govemed by a committee which is elected at each annual general meeting.
The Offi￿rS of the society are the Char￿￿an, Treasurer and Secretary, who are elected annually by the
Committee at ts first meets'ng followng the annual general meeting.
The Society is governed by a constitution adopted on 8th November 2006.

ULSTER-SCOTS LANGUAGE SOCIETY
TNstees' Annual Report (contIn￿d)
Year ended 31 December 2022
Objectives and activities
The objectives of the Society are to record, promote, generate recognition of and uphold the use of the
Ulster-scots tongue in present day writing. education and speech: to encourage interest in traditional
Ulster-scots literature and to promote the Ulster-scots tradition in music. dance, song and ballad.
During the periixl under review, the Society continued its activitses of publishing Ulster-scots literature.
Achievements and perfomiance
The Society continued to meet its key objectives in rts operalional area in line with lis strateg5c plan
during Ihe last twefve months.
Flnanclal review
The Trustees are satisfied v￿th the Societrfs performance over the year and its financial position at the
year end. The Society had another quiet year but nevertheless strong financial management ensured
that the Society once again earned a surplus over the year amounting to £538 (2021- £1,120).
The Trustees are also pleased that the balance sheet remains solvent during difficult economic
conditions.
Plans for future periods
The Society hopes to engage in activities to augment its core funding in order to provide additional
monies to further ts objectives.
The trustees. annual report was approved on ¥3 May 2024 and signed on behalf of the board of
tnjstees by:
Ms S Young
Trustee
Mrs A Smyth
Trustee

ULSTER-SCOTS LANGUAGE SOCIETY
Report to Ulster-scots Language Society on the Unaudited Flnancial
Information of ULSTER-SCOTS LANGUAGE SOCIETY
Year ended 31 December 2022
As described on the statement ol financial wsition. the Irustees of the chality are responsible for the
preparation of the financial statements for the year ended 31 December 2022, which comprise the
statement of financial activities, statement of financial p)sition and the related notes.
You consider that the charity is exempt from an audrt under the Charlties Act (Northem Ireland) 2008.
In accordance with your instructions we have compiled these financial statements in order to assist you
to fulfil your statutory responsibilibes, from the accounting records and from information and
explanations supplied to us.
JOSEPH MURRAY LIMITED
Chartered accountants
30b MARKET SQUARE
DROMORE
CO. DOWN
BT25 1 AW
23 May 2024

ULSTER-SCOTS LANGUAGE SOCIETY
ststement of Financial Aclivltles
Year ended 31 December 2022
2021
Unrestricted
funds
Restricted
funds Totsl funds Total funds
Nots
Income and endowmenls
Donations and legacies
Other trading activittes
Tolal income
282
951
129
1,691
1.820
951
1,233
1233
Expenditur•
Expenditure on raising funds:
Costs of raising donations arKI
legacies
Expenditure on charitable activities
Total expendiEure
427
427
6.7
269
695
695
700
Net income and net movement in funds
538
538
1,120
Reconclllallon of funds
Total funds broughl forward
Total funds caffied lo￿ard
7,649
8,187
{3.558)
(3,558)
4,091
4,629
2,971
4,091
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing actlvtties.
The notes on pagos 6 10 11 forni part of thos0 flnanclal stalem

ULSTER-SCOTS LANGUAGE SOCIETY
Slatement of Financial Position
31 December 2022
2022
2021
No
Curreni asseis
Gash at bank and in hand
11773
11,995
Credftors: amounts falling due within one year
Net curreni assets
10
8,144
7,904
4,091
4,091
4.629
4,629
4,629
Total assets less eurrent Ilabllltles
Net assets
4,091
Funds of the charlty
Restricted funds
Unrestricted funds
(3,558)
8.187
4,629
(3,558)
7,649
4,091
Toial charlty funds
11
These financial statements were appToved by the EM)ard of trustees and authorised for issue on 23 May
2024, and are signed on behalf of the board by:
Mrs A Smyih
Trustee
Tho notos on pages 6 10 11 fomi part of these flnancial statemont&

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Ststements
Year ended 31 December 2022
ststement of compliance
These financial statemetrts have been prepared in compliance wth FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to chartties preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK arxd Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Charilies Act {Northem Ireland) 2008.
Accounting pollcles
Basis ot preparation
The financial statements have been prepared on the hFstorical cost basis, as modrfied by the
revaluation of certain financial assets and liabilities and imiestment properties measured at fair
value ihrough income or expendiiure.
The financiaj statements are prepared in sterling, which is the functional currency of'the entity.
Going concem
There are no material uncertainlies about the charws ability to continue.
Judgements and key sources of e￿iMatIon uncertalnty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and arg based on experience and other factors. indLKling expectations of
future events that are believed to be reasonable under the circumsLqnces.
Fund accounting
Unrestricted funds are available for use at Ihe discretion ol the trustees to further any of the
charitys purposes.
Designated funds are unrestricted funds eamiarked by the trustees for parti¢xlar future project or
commitment.
Restricted funds are subjected to reslricttons on their expenditure declared by the donor or
through the temis of an appeal, and fall into one of two sub-classes: restricted income funds or
endowment funds.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Statements (conHn(*dJ
Year ended 31 December 2022
Accountlng policies (cononwdj
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity. it is probable that the economTr¢ benefits associated wrth the transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evtdence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entÈtlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities aThJ sermces are recognised in the accounts
when received if the value can be reliably measurwj. No amounts are included for the
contribution of general volunteers.
income from contracls for the suppty of seNices ts recognised with the deltvery of the
contracted service. This is classrfied as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purp)se and retumed rf unspent, in which case
it may be regarded as restricted.
Resourcos expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expendrture includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activitses, events, non-
charitable trading activities. and the sale of donated goods.
expenditure on charltable aclivities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of its benefici￿les, including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure includes all expeTrJitur8 thal is neither related to raising funds for the
charity nor part of its expenditure on charitable actsvities.
All costs are allocated to expenditure categories reflectEro the use of the resource. Direct costs
attributable to a single actNty are allocated directty to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justitiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cosL arvj Subsequent￿ stated at cost less any
accumulated depreciation and imparment losses. Any tangible assets carried at revalued
amounts are recorded at the lair value at the date of revaluation less any subsequent
accumulat8d depreciation and subwuent accumulated impaimient losses.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Ststements Icontlnwd)
Year ended 31 December 2022
Accountlng pollcles (condmKd)
Tanglble assels (conllnued)
An increase in the carrying amount of an asset as a resutt of a revaluation. is recognised in other
recognised gains and losses, unless it reverses a charge for impairnient that has previously been
recognised as expenditur8 Within the statement of financiaE activtbes. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in vthich case the loss is shown within
olher recognised gans and105ses on the statement of financial actmties.
Depreclatlon
Depreciation is calculated so as to wriie off the cost or valuation of an asset, less its residual
value, over the useful economic lrfe of that asset as follows:
Equipmgnt
25Yo reducing balance
Impairment of fixed assets
A review for indicators of impaiment is carried out at each reporting date. with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingty. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the PU￿ of impainnent testing, when it is not possible to estimate the recoverable
amount of an indwtdual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely indep8ndent of the
cash inflows from other assets or groups of assets.
For imparment testing of goothwll. the gxmdwill acquired In a business combination is, from the
acquisition date, allocated to each of the &￿h-generating units that are expect8d to benefit from
the synergies of the combination, irrespective of whether other &￿ets or liabilit19s of the charity
are asslgn8d to those units.
Financial Instruments
A financial asset or a financiaj liabilty is recognised onty when the charity becomes a paty to the
Contractual provisions of the instrument.
Basic financial instruments are initialty recognised at the amount recervable or payable including
any related transaction costs.
Current assets and current liabilities are subsequenlly measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cosL
Where investments in shares are publicly traded or their f&r value can otherwse be measured
reliably, the investrnent is subsequenty measured at fair value wth changes in fair value
recognised in income and expenditure. AEI other such investments are subsequently measured at
cost less irnparrm8nt.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Statements (Condn￿d9
Year ended 31 December 2022
Accounting policies (contrnu&fj
Financial instruments (conNnued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond nomial business temis or fjnanced at a rate of interest
that is not a market rate. in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt inslrument.
Other financial instruments are subsequentty measured at fair value, with any changes
recognised in the statement of financial activities, véith the exception of hedging instruments in a
designated hedging relationship.
Financi8J assets that are measured at cost or amortised cost are rewewed for objectÉve evidence
of impairment at the end of each rep)rting date. If there is objective evldence of Impalrment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gatn was recognised.
For all equity instruments regardl￿￿ of significance. and other financial assets that are
individually signrficant, these are assessed indiwdually for impainnent. Other financial assets are
either assessed individually or grouFed on the basis of sirnilar credit risk characteristics.
Any reversals of impairment are recognised immediatety, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Donatlons and legacios
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Donations
Donations
Subscriptions
180
102
45
84
102
282
282
129
129
Other trading aCt￿ltIeS
Unrestricted Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Other activibes ft)r g8nerating funds -
Sale of Literature
951
951
1,691
1,691
Costs of ralsing donations and legactes
Unrestricted Tolal Funds Unreslricted Total Funds
FurKIs
2022
Funds
2021
Costs of raising donations and legacies
Production of Literature
427
427
431

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Statements fmnllnued)
Year ended 31 December 2022
Expenditure on charitable activilies by fund type
Unrestricted Total Funds Unrestricted Total Funds
FutKIs
2022
Funds
2021
Support costs
268
269
269
Expenditure on charltable activities by actlvity type
Total funds
Total fund
2021
Support costs
Governance costs
269
Trustee remuneration and expenses
No remuneration or olher beneffts from employment the charty or a related entity were
received by the trustees
Tangible flxed assets
Equipment
Total
At 1 January 2022 and 31 December 2022
Depreclatlon
Al 1 January 2022 and 31 December 2022
Carrylng amount
At 31 December 2022
3,249
3,249
3,249
3,249
At 31 December 2021
10. Creditors: amounts falllng due wilhln one year
2021
Accruals and deferred income
Other Creditors - short term loan from D Rowlinson
Other cr&Jitors
1.920
1,680
6.180
144
6,180
7,904
10-

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Flnanclal Statements (eonlinued)
Year ended 31 December 2022
11. Analysis ot chaiitable funds
Unrnstricled funds
At
1 January 202
At
31 December
2022
Income Expenditure
Unrestricted Fund - Language
advancement
1,233
(695)
8,187
At
31 December
2021
1 January 202
Income Expenditure
Unrestricted Fund - Language
advancement
6,529
1,820
(700>
7,649
Restrlcted funds
At
1 January 202
At
31 December
2022
Incorne Expenditure
Restricted Fund - Core Funding
(3,558)
(3,558)
At
1 January 202
At
31 December
2021
Income Expenditure
Restricted FurKI - Core Funding
(3,558)
(3,558)
12. Anatysls of net assets between funds
Unrestricted
Funds
Restricled Total Funds
Funds
2022
Current assets
Creditors less than 1 year
Net assets
12.773
{4,586)
8,187
12,773
(8,144)
4.629
(3,558)
(3.558)
Unrestricted
Funds
Restricted Total Funds
Funds
2021
Current assets
Creditors less than 1 year
Net assets
11.995
{4,346)
7,649
11,995
(7,904)
4,091
(3,558)
(3.558)
11