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2025-08-31-accounts

Charity registration number NIC105703 Northern Ireland Company registration number NI607934 (Northern Ireland)

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Secretary

Charity number Company number Registered office

Independent examiner

Stephen Wallace David Kennedy Caitrin Murphy Maureen McVeigh

Brian Cahalane

NIC105703 NI607934 15F GLENAVY ROAD CRUMLIN CO. ANTRIM BT29 4LA

KEARNEY & CO 2nd Floor Donegall House 98-102 Donegall Street Belfast BT1 2GW

(Appointed 10 June 2025)

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9 - 18

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 AUGUST 2025

The trustees present their annual report and financial statements for the year ended 31 August 2025.

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st August 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1st January 2015)

Objectives and activities

Coiste Ghaeloideachais Chromghlinne (CGC) promotes the use of the Irish language and Irish culture in the Crumlin area, this area has high levels of social isolation and is affected by a widespread shortage of community facilities.

CGC seeks to provide services focused on the Irish language in order to benefit children, families and extended families in consolidating the learning and development of the Irish language and the development of sensitivity and insight into other cultural traditions.

Significant activities

CGC benefits the local community through the activities promoted in its management of Naíonra/Naíscoil Ghleann Darach and in its support to Gaelscoil Ghleann Darach. Naíonra/Naíscoil Ghleann Darach provides a much needed, voluntary non-denominational pre-school playgroup facility for children from 2 years 10 months through the medium of the Irish language. We welcome children from all communities and are the only Irishmedium voluntary pre-school provider in the local area.

The Naíscoil, which is hosted in the family centre (Ionad Teaghlaigh Ghleann Darach) continues to flourish, with the capacity for the educational and developmental needs of 24 children, and employing 2 full-time staff and one part-time member of staff

CGC oversees the day to day running of the Family Centre, Ionad Teaghlaigh Ghleann Darach. This caters for the needs of the community in Crumlin and the surrounding areas. The overall aim of the centre is to deliver a range of educational and community programmes throughout the year. These activities play an integral part in the maintenance of a community spirit within Crumlin and include Irish language and music classes, youth facilities, conference facilities, drama activities, educational attainment and employability sessions. CGC continues to work closely with other local groups within the wider Crumlin area to organise events to raise the profile of the Irish language within the local community and fundraise. Thanks to all those who have supported these events and we would also like to acknowledge those who have worked very hard to ensure all these events were successful and enjoyable.

In line with the ethos of Ionad Teaghlaigh Ghleann Darach and Coiste Ghaeloideachas Chromghlinne, our focus continues to be on the promotion of Irish language and culture and on forging links and working relationships with other community groups and key stakeholders in the area. At present we work closely with CLG Naomh Séamas, Crumlin United and Crumlin Men’s Shed. We have also developed working relationships with Crumlin Angling Association, Lough Neagh Boating Heritage Boating Association and The Whins Sheltered Housing.

Public benefit

The trustees believe that the organisation provides a public benefit through its efforts to promote community development and the Irish language. This is achieved by undertaking a range of projects within its local community.

The trustees are fully aware of the guidelines from the Charity Commission for Northern Ireland to comply with the Charities Act (NI) 2008, and believe they are operating entirely within those guidelines.

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Financial review

Naíscoil Ghleann Darach underwent a Department of Education ETI inspection and from September 2025 will operate under the Department of Education’s Pre-School Standardisation Programme (PSP) which aims to facilitate the transitioning of all pre-school provision to full-time hours.

Excellent progress has been made on the development of the outdoor area.

With funding from Antrim and Newtownabbey Borough Council’s Horticulture scheme, and Community Foundation NI & RiverRidge Trust, we have begun transforming the derelict, neglected and overgrown space that surrounds our building into a beautiful, sustainable wildflower trail and garden, increasing local biodiversity as well as providing additional educational opportunities and reinforcing intergenerational relationships within the town.

The polytunnel project continues to flourish; there are raised beds and composting facilities, fruit trees have been planted and an eco-friendly drainage system and water collection facility has been installed.

Pupils from Naíscoil and Gaelscoil Ghleann Darach pay weekly visits to the polytunnel to learn about plants and vegetables as part of their outdoor curriculum.

A group of volunteers painted the wooden play structure in the play park during the summer, and inside the building volunteers painted the multipurpose hall and kitchen area as these spaces are increasingly in demand to accommodate growing numbers of visitors and learners.

Demand for Irish classes for adult learners continues to rise each term, reflecting a growing interest in the language throughout Ireland and indeed globally.

With funding from John Moores Foundation, we have been able to expand on our provision from two to four levels (total beginner, beginner, advanced beginner and intermediate), as well as offering additional conversation groups throughout the week for learners and more fluent speakers.

Partnership with Naomh Séamas CLG is planned for later in the year, with a beginners’ class especially tailored for club members. Furthermore, we have successfully met our target of offering at least one ‘Dianchúrsa’ or intensive course per term.

Caifé Gaelach continues to operate as a social enterprise, and is open Monday to Friday during term time, and when events are taking place, and continues to function as a small but welcome source of additional revenue for the organisation.

Club Óige/Youth Club ran throughout the year (around 30 young people per week) and 60 children attended the Campa Samhraidh/Summer Camp which was also a huge success.

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Key recent activities taking place at Ionad Teaghlaigh Ghleann Darach include:

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Induction and training of new trustees

During the period under review the committee met monthly. New members are appointed by nominations made in writing by any existing members. At the General Meeting members are appointed by election.

Risk management

The principles of good governance are embedded within all aspects of Coiste Ghaeloideachas Chromghlinne's operations with management and staff being keenly aware of the Boards responsibility of ensuring that the organisation protects itself from financial exposure and reputational damage, A close working relationship is maintained between the Board and managements to ensure that operationally staff are aware of the standards required of them by the Board and the Board are always in a position to provide guidance and support to management in the discharge of their duties. This two way relationship is the key feature of Coiste Ghaeloideachas Chromghlinne governance arrangements and is a key strength in the company.

A conscientious approach to ensuring that contractual project requirements are achieved has been maintained at all times both in the accounting period being reported on and since Coiste Ghaeloideachas Chromghlinne establishment. Very tight financial controls on expenditure and all financial commitments are maintained at all times and project staff have been trained and have become experienced in budgetary controls. In both these areas ie Project delivery and financial controls management all staff have established close working relationships with funding organisations to ensure all mandatory standards are consistently achieved. Board representatives also actively engage with funding bodies.

The Board, management and staff are fully aware that the nature of the work in which Coiste Ghaeloideachas Chromghlinne is involved can bring with it a high level of scrutiny to ensure all activities are fully compliant with funding requirements and, therefore, beyond reproach. The Board of Coiste Ghaeloideachas Chromghlinneis, therefore, greatly reassured of the company's compliance with the highest standards of governance on the basis that all monitoring and evaluation of project delivery demonstrates achievement of all funders objectives and that funders' audits and vouching of financial expenditure and the Independent Examination confirms compliance with both probity and regularity in the use of monies received.

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Coiste Ghaeloideachas Chromghlinne (CGC) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

Company law requires the trustees to prepare financial statements for each financial year which gave a true and fair view of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies act 2006. They are also responsible for safeguarding the assets of he charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of Companies Act 2006 relating to small companies.

The trustees' report was approved by the Board of Trustees.

Stephen Wallace Trustee Dated: 28 May 2026

David Kennedy Trustee Dated:28 May 2026

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

We report to the trustees on our examination of the financial statements of COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC) (the charity) for the year ended 31 August 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied ourselves that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, We report in respect of our examination of the charity’s financial statements carried out under section 65 of the Charities Act 2008 (the 2008 Act). In carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 65(9)(b) of the 2008 Act.

Independent examiner's statement

We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

KEARNEY & CO

2nd Floor Donegall House 98-102 Donegall Street Belfast BT1 2GW 28 May 2026

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 AUGUST 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Charitable activities
3
24,113
122,658
Total income
24,113
122,658
Expenditure on:
Charitable activities
4
33,592
140,763
Total expenditure
33,592
140,763
Net expenditure and
movement in funds
(9,479)
(18,105)
Reconciliation of funds:
Fund balances at 1 September
2024
93,194
552,668
Fund balances at 31 August
2025
83,715
534,563		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
146,771
22,086
137,333
146,771
22,086
137,333
174,355
23,610
141,518
174,355
23,610
141,518
(27,584)
(1,524)
(4,185)
645,862
94,718
556,853
618,278
93,194
552,668		 Total
2024
£
159,419
159,419
165,128
165,128
(5,709)
651,571
645,862

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

BALANCE SHEET

AS AT 31 AUGUST 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
14
Unrestricted funds
15		 2025
£
6,575
4,721
11,296
(4,894)		 £
611,876
6,402
618,278
534,563
83,715
618,278		 2024
£
2,875
13,112
15,987
(3,269)		 £
633,144
12,718
645,862
552,668
93,194
645,862

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 August 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 28 May 2026

Stephen Wallace Trustee

David Kennedy Trustee

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

Charity information

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC) is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 15F GLENAVY ROAD, CRUMLIN, CO. ANTRIM, BT29 4LA.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's deed of trust, The Companies Act 2006 and "Accounting and Reporting by Charities: 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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

1.5 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% Straight Line Fixtures and fittings 20% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Total 2024 £ 17,750 2,515 139,154 159,419 22,086 137,333 159,419
Total 2025 £ 18,705 3,833 124,233 146,771 24,113 122,658 146,771
Summer Scheme
Grants		 2025
2025		 £
£		 1,630
-		 -
-		 -
122,658		 1,630
122,658		 1,630
-		 -
122,658		 1,630
122,658
Misc Income 2025 £ - - 1,575 1,575 1,575 - 1,575
Room Hire 2025 £ 340 - - 340 340 - 340
Cafe 2025 £ 2,950 3,833 - 6,783 6,783 - 6,783
Fees 2025 £ 13,785 - - 13,785 13,785 - 13,785
Charitable activities Sale of goods Caifé income Other income Analysis by fund Unrestricted funds Restricted funds
3

(Continued) Total 2024 £ 17,750 2,515 139,154 159,419 22,086 137,333 159,419
Fees
Cafe
Room Hire
Misc Income
Summer
Grants		 Scheme £
£
£
£
£
£		 9,155
5,430
1,715
-
1,450
-		 -
2,515
-
-
-
-		 -
-
-
1,821
-
137,333		 9,155
7,945
1,715
1,821
1,450
137,333		 9,155
7,945
1,715
1,821
1,450
-		 -
-
-
-
-
137,333		 9,155
7,945
1,715
1,821
1,450
137,333
Charitable activities For the year ended 31 August 2024 Sale of goods Caifé income Other income Analysis by fund Unrestricted funds Restricted funds
3

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

4 Charitable activities

Charitable Expenditure
Charitable Expenditure
2025
2024
£
£
Staff costs
99,673
90,669
Depreciation and impairment
21,268
21,043
Insurance
3,158
2,928
Light and Heat
7,152
7,412
Telephone
1,702
1,964
Facilitators and tutors
9,811
21,161
Sundries
2,616
2,032
Summer Scheme Expenses
8,159
2,888
Donations and Sponsorship
400
1,170
Events and hospitality
8,761
4,286
Cafe
3,394
3,625
Repairs
5,489
2,957
Bank fees
252
473
171,835
162,608
Share of governance costs (see note 5)
2,520
2,520
174,355
165,128
Analysis by fund
Unrestricted funds
33,592
23,610
Restricted funds
140,763
141,518
174,355
165,128
5
Support costs allocated to activities
2025
2024
£
£
Governance costs
2,520
2,520		 Charitable Expenditure
Charitable Expenditure
2025
2024
£
£
Staff costs
99,673
90,669
Depreciation and impairment
21,268
21,043
Insurance
3,158
2,928
Light and Heat
7,152
7,412
Telephone
1,702
1,964
Facilitators and tutors
9,811
21,161
Sundries
2,616
2,032
Summer Scheme Expenses
8,159
2,888
Donations and Sponsorship
400
1,170
Events and hospitality
8,761
4,286
Cafe
3,394
3,625
Repairs
5,489
2,957
Bank fees
252
473
171,835
162,608
Share of governance costs (see note 5)
2,520
2,520
174,355
165,128
Analysis by fund
Unrestricted funds
33,592
23,610
Restricted funds
140,763
141,518
174,355
165,128
5
Support costs allocated to activities
2025
2024
£
£
Governance costs
2,520
2,520		 Charitable Expenditure
Charitable Expenditure
2025
2024
£
£
Staff costs
99,673
90,669
Depreciation and impairment
21,268
21,043
Insurance
3,158
2,928
Light and Heat
7,152
7,412
Telephone
1,702
1,964
Facilitators and tutors
9,811
21,161
Sundries
2,616
2,032
Summer Scheme Expenses
8,159
2,888
Donations and Sponsorship
400
1,170
Events and hospitality
8,761
4,286
Cafe
3,394
3,625
Repairs
5,489
2,957
Bank fees
252
473
171,835
162,608
Share of governance costs (see note 5)
2,520
2,520
174,355
165,128
Analysis by fund
Unrestricted funds
33,592
23,610
Restricted funds
140,763
141,518
174,355
165,128
5
Support costs allocated to activities
2025
2024
£
£
Governance costs
2,520
2,520
2025
£
99,673
21,268
3,158
7,152
1,702
9,811
2,616
8,159
400
8,761
3,394
5,489
252
171,835
2,520
174,355
33,592
140,763
174,355
2025
£
2,520		 2024
£
90,669
21,043
2,928
7,412
1,964
21,161
2,032
2,888
1,170
4,286
3,625
2,957
473
162,608
2,520
165,128
23,610
141,518
165,128
2024
£
2,520

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025		 5
Support costs
Support costs
Governance costs
2025Support costs Governance
costs
2024
£
£
£
£
£
£
Accountancy
-
2,520
2,520
-
3,520
3,520
-
2,520
2,520
-
3,520
3,520
Analysed between
Charitable activities
-
2,520
2,520
-
3,520
3,520

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Other pension costs		 2025
Number
5
2025
£
97,684
1,989
99,673		 2024
Number
5
2024
£
88,639
2,030
90,669

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Tangible fixed assets

Tangible fixed assets
Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 September 2024
790,775
28,790
At 31 August 2025
790,775
28,790
Depreciation and impairment
At 1 September 2024
168,030
18,391
Depreciation charged in the year
15,815
5,453
At 31 August 2025
183,845
23,844
Carrying amount
At 31 August 2025
606,930
4,946
At 31 August 2024
622,745
10,399		 Total
£
819,565
819,565
186,421
21,268
207,689
611,876
633,144

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

11
Debtors
Amounts falling due within one year:
Other debtors
12
Creditors: amounts falling due within one year
Other creditors
Accruals and deferred income
13
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
6,575
2025
£
2,375
2,519
4,894
2025
£
1,989		 2024
£
2,875
2024
£
751
2,518
3,269
2024
£
2,030

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 Incoming Resources At 31 August
September resources expended 2025
2024
£ £ £ £
552,668 122,658 (140,763) 534,563
Previous year: At 1 Incoming Resources At 31 August
September resources expended 2024
2023
£ £ £ £
556,853 137,333 (141,518) 552,668

COISTE GHAELOIDEACHAS CHROMGHLINNE (CGC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 Incoming Resources At 31 August
September resources expended 2025
2024
£ £ £ £
General funds 93,194 24,113 (33,592) 83,715
Previous year: At 1 Incoming Resources At 31 August
September resources expended 2024
2023
£ £ £ £
General funds 94,718 22,086 (23,610) 93,194
Analysis of net assets between funds
Unrestricted Restricted Total Unrestricted
Restricted
Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Fund balances at 31
August 2025 are
represented by:
Tangible assets 77,313 534,563 611,876 80,476 552,668 633,144
Current assets/(liabilities) 6,402 - 6,402 12,718 - 12,718
83,715 534,563 618,278 93,194 552,668 645,862

16 Analysis of net assets between funds

17 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

18 Taxation

Coiste Ghaeloideachas Chromghlinne (CGC) has been granted Charitable status by the Inland Revenue. Charity number: NIC 105703