CHARITY REGISTRATION NUMBER: 105099
ULSTER-SCOTS LANGUAGE SOCIETY
Unaudited Financial Statements
31 December 2024
HMU
Y LIMIT
Chartered accountants
30b MARKET SQUARE
DROMORE
CO. DOWN
BT25 1 AW

ULSTER-SCOTS LANGUAGE SOCIETY
Flnanclal Statements
Year ended 31 December 2024
Page
Trustees, annual report
Report to ulster-scots language society on the unaudited
financial information
Statement of financial activities
Statement of financial position
Notes to the financial statements

ULSTER-SCOTS LANGUAGE SOCIETY
Trustees. Annual Report
Year ended 31 December 2024
The trustees present their report and the unaudited financial statements of the charty for the year
ended 31 December 2024.
Referenco and admlnlstraiive detalls
Registered charlty name
ULSTER-SCOTS LANGUAGE SOCIETY
Charity reglstratlon number
105099
Prlnclpal offlce
clo 79 Be8chgrove Avenue
Belfast
BT6 OND
The iru3t8es
Mr J Ersklne
Ms S Young
Dr P Saundars
Mrs A Smyth
Dr Philip Robinson
Mr Billy Carlile
Mr John Wright
Accountants
JOSEPH MURRAY LIMITED
Chartered accountants
30b MARKET SQUARE
DROMORE
CO. DOWN
BT25 1 AW
Slructure? govemance and management
The organisation is an unincorporated body op8rating as a society.
The Ulster-scols Language Society Is recognlsed by HM Revenue & Customs as havlng charltable
objects for tax purposes under reference XN89678.
The Society is governed by a committee which is elected at each annual general meeting.
The officers of the society are the Chairman, Treasurer and Secretary, who are elected annually by th8
Committee at its first meeting following the annual general meeting.
The Society is govgrned by a constitution adopted on 8th November 2006.

ULSTER-SCOTS LANGUAGE SOCIETY
Trustees. Annual Report {contlnuedJ
Year ended 31 December 2024
Objecllves 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 period under review, the Society continued its activits'es of publishing Ulster-scots literature.
Achlevements and pertormance
The Society continued to meet its key objectives in Its operational ar8a in line with its strategic plan
during the last twelve months.
Flnanclal revlew
The Trust88s are satisfied with the Society's performance over the year and its flnancial position at the
year end.
The Society had a similar year to the previous one in terms of activities. Income increased by £213 to
£1,232 { 1,019 in 2023) and expenses decreased by £767 to £94211,709 in 2023)resulting in a small
surplus of £290 {2023 - deficit £690).
Plans tor future p•rlodg
The Soclety hopes to engage in activities to augment its Core funding in order to provide additional
monies to further its objectives.
The trustees, annual report was approved on 31 December 2025 and signed on behalf of the board of
trustees by:
Ms S Young
Trustee
Mrs A Srnyih
Trustae

ULSTER-SCOTS LANGUAGE SOCIETY
Report to Ulster-scols Language Society on the Unaudited Financial
Information ol ULSTER-SCOTS LANGUAGE SOCIETY
Year ended 31 December 2024
As described on the statement of financial position, the trustees of the charity are responsible for the
preparation of the financial statements for the year ended 31 December 2024. which comprise the
statement of financial activities, statement of financial position and the related notes.
You consider that the charity is exempt from an audit under the Charities Act (Northern Ireland) 2008.
In accordance with your instructions we have compiled these financial staiements in order to assist you
to fulfil your statutory responsibilities, from the accounting records and from Information and
explanations supplied to us.
JOSEPH MURRAY LIMITED
Chartered accountants
30b MARKET SQUARE
DROMOFIE
CO. DOWN
BT25 1 AW
31 December 2025

ULSTER-SCOTS LANGUAGE SOCIETY
Statement of Flnanclal Activities
Year ended 31 December 2024
2024
Restricted
funds Total funds Total funds
2023
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Other Irading activities
Totsi Income
396
836
156
863
836
1,232
1,232
1,019
Expendltur8
Expenditure on raising funds:
Costs of raising donations and
legacies
Expenditure on charitable activities
Total expendltur8
682
260
1,004
705
260
942
942
1,709
Net Incomel{expendlture) and not
rnovemont In funds
290
290
{690}
Reconclllalion of funds
Total funds brought forward
Tolal funds carrled tO￿ard
7,497
7,787
(3,558)
(3,558)
3,939
4,229
4,629
3,939
The statement of financial activitles Includes all gains and losses recognlsed In the year.
All income and expenditure derive from continuing actlvities.
The notes on pages 6 to 11 forni part of these financlal slalernents.

ULSTER-SCOTS LANGUAGE SOCIETY
Statemenl of Financial Position
31 December 2024
2024
2023
Note
Current assels
Cash at bank and in hand
12,612
12,323
Credllors: amounts falling due wlthln one year
Nat currenl assets
10
8,383
8,384
3.939
4.229
4,229
4,229
Toial assels less current Ilabllities
3,939
3,939
Nei assets
Funds of Ihe charlty
Restricted funds
Unrestricted funds
(3,558)
7.787
4,229
(3,558)
7,497
Total charlty funds
11
3,939
These linancial statements were approved by the board of trustees and authoris8d for Issue on 31
Dec8mber 2025, and are signed on behalf of the board by:
Mrs A sM￿h
Trustee
The nolos on pages 6 to 11 form part ot these linanclal staloments.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Ststements
Year ended 31 December 2024
Staternent of compllance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in Ihe UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Charities Act (Northern Ireland) 2008.
Accounting pollcies
Basis of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through Income or expendlture.
The flnancial statements are prepared In sterling, which is the functlonal currency of th6 entity.
Golng concern
There are no material uncertainties about the charitys ability to continu&.
Judgements and key source8 01 e8ilmatlon uncertalnty
The preparation of the flnancial statements requires management to make judgements,
estlmates and assumptions thal aflecl the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the clrcumstances.
Fund accountlng
Unrestricted funds are available for use at the discretlon of the trustees to further any of the
Gharity's purposes.
Designaled funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of sub-classes: restrlcted income funds or
endowment funds.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
Accountlng pollcles (Contlnued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity. it is probable that the economic benefits associated with 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 thare is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entltlement Ss established.
Income from donated goods Is measured at the fair valuo 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 and servlc6s are recognised in the accounts
when received if the value can be reliably measured. No amounts are Included for th8
contribution of g&n8ral volunteers.
Income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is ¢lasstfi8d as unrestricted funds unless there Is a contraclual
requirement for it to be spent on a particular purpose and returned if unspent, In which case
It may ba regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is Classified under headings of the statement of
flnancial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising actlvitles, events, non-
charitable trading activities, and the sale of donated goods.
expendltura on charitable activities includes all costs incurred by a chariiy in undertaking
activities that further its charitable aims for Ihe benefit of Its beneficiaries, including those
support costs and costs relating io the govemance of the charity apportioned to charilable
activlties.
other expendtture Includes all expendlture that is neither relaled to raSsing funds lor the
charity nor part of its expenditure on charitable activities.
AII cosls are allocated to expendlture categories reflectlng the Ljse of the resource. Direct costs
attributable to a single activity are allocated directly to that aclivity. Shared costs are apportioned
b8tween the activities they contribute lo on a reasonable, justlflable and consistent basls.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulatgd impairment losses.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Flnanclal Statements (contlnued)
Year ended 31 December 2024
Accountlng pollcles (¢ontlnued)
Tanglble assels {¢onllnuod)
An increase in the carying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as exponditura within Ihe stalement of financial activities. A decrease in the carrying
amount of an asset as a resull of revaluation. is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreclatlon
Depreciation is calculated so as to write off the cost or valuation of an asset, less its resldual
value, over the useful economic life of that asset as follows:
Equipment
250/9 reducing balance
Impalrmgnt of flxed assets
A revlew for indicators of impairment Is carried out at each reporting date, With the recoverable
amount being estimated wher8 such indicators exist. Where the carrying value exceeds the
recov8rable amount, the asset is impaired accordingly. Prlor impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to 6stlmate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which Ihe asset belongs, The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impalrment testing of goodwill, the goodwill acquired In a business comblnation is, trom the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Flnanclal Instruments
A financial asset or a flnancial liability Is recognised only when the charfiy becomes a paty to the
contractual provisions of the instrument.
Baslc financial Instruments are Inlllally recognlsed at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment Is subsequentty measured at fair value wilh changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Stslements {conllnued)
Year ended 31 December 2024
Accounting pollcles {contlnu8d)
Flnancial instruments {contlnued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless
paymenl for an asset is deferred beyond normal business terms or financed 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 simllar debt instrument.
Other financial instruments are subsequently measured at fair value, with any chang8S
recognised in the statemgnt of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financlal assets that are measured at cost or amortised cost are reviewed for objective evldence
of Impairment at the end of each reportlng dale. If there is oblectlve evidence of impairment, an
impairment loss is recognised under the approprlate heading in the Statement of financial
actlvltles In which the initial gain was recognised.
For all equlty instruments regardless of significance, and other financlal assets that are
individually significant, these are assessed Individually for impairment. Other financial assets are
elther assessed individually or grouped on the basis of similar credlt risk characteristics.
Any reversals of impairment are recognised immediately, 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 legacle8
Unrestricted Total Funds Unresirlcled Total Funds
Funds
2024
Funds
2023
l>onatlons
Donalions
Subscriptlons
296
100
296
100
66
90
66
90
398
396
156
158
Other tradlng a¢tlvltle8
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Other activities for generating funds -
Sale of Literature
836
836
863
863
Costs of ralslng donatlon8 and legacles
Unrestricted Total Funds Unreslricted Total Funds
Funds
2024
Funds
2023
Costs of raising donations and legacies
Production of Literature
682
1,004
1,004

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Flnancial Stalements (eontinued)
Year ended 31 December 2024
Expenditure on charllable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Support costs
260
260
705
705
Expenditur8 on charltable activities by aclivity typ8
Total funds
2024
Total fund
2023
Support costs
Governance costs
260
260
705
Trusiea remuneratlon and 8xpenseg
No remuneration or other benefits from employment with the charty or a related entity were
received by the trustees
Tanglble flxed assets
Equipmenl
Total
Cost
Al 1 January 2024 and 31 Docembar 2024
Depreclatlon
At 1 January 2024 and 31 December 2024
Carrylng amount
At 31 Dacomber 2024
3,249
3,249
3,249
3,249
At 31 December 2023
10. Credltors: amounts falllng due wllhln one year
2024
2023
Accruals and deferred income
Other creditors - short term loan from D Rowlinson
Other creditors
2,160
2,160
6,180
8,383
6,180
8,384
10-

ULSTER-SCOTS LANGUAGE SOCIETY
Notes to the Financial Statements (contlnued)
Year ended 31 December 2024
11. Analysls of charitable funds
Unrestricted funds
At
1 January 202
At
31 December
2024
Incomg Exp8nditure
Unrestricted Fund - Language
advancement
7,497
1,232
(942)
7,787
At
1 January 202
At
31 December
2023
Income Expenditure
Unrestricted Fund - Languag8
advancement
8,187
1,019
(1,709)
7,497
Restrlcted funds
At
1 January 202
At
31 December
2024
Income Expenditure
Restricted Fund - Core Funding
(3,558)
(3,558)
At
1 January 202
At
31 December
2023
Income Exp8ndlture
Restrlcted Fund - Core Fundlng
(3,558)
(3,5581
12. Analyslg Ot net a888ls between lund8
Unrestrlcted
Funds
Restricted Total Funds
Funds
2024
Current assets
Creditors less than 1 year
Nei assots
12,612
{4,825>
7,787
12,612
(8,383)
4,229
(3,558)
(3,558)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Current assets
Credilors less than 1 year
Not assets
12,323
(4,826)
7,497
12,323
(8,384)
3,939
{3,558)
(3,558)
11