The National Council of Young Men's Christian
Associations of Ireland Limited
Financial Statements
for the yeaT ended 31 March 2023
Company Number: Nl 15660
Charity Number: XN 45820
CCNI: 105739

The National Council of Young Men's Christian
Associations of Ireland Limited
Table of Contents
Company Information
Report of the Executive Committee
2-10
Report of the Independent Auditors
11-14
Stalement of Financial Activities
15
Balance Sheet
16
Cashflow Statement
17
Notes to the Financial Statements
18-29

The National Council of Young Men's Christian
Associations of Ireland Limited
Company Information
for the year ended 31 March 2023
CHAIRPERSONS
Mr Jonny Currie & Ms Leanne Young
SECRETARY
Ms Jade Irwin
TREASURER
Mr Gareth Kirk
TRUSTEES
See Report of the Executive Committee
BANK
Ulster Bank Limited
11- 16 Donegal Square East
Belfasl
BTI SUB
AUDITOR
FPM Accountanls Lld
Chartered Accountants
Unit I, Building io
Central Park, Mallusk Road
Newtownabbey, BT36 4FS
REGISTERED OFFICE
National Centre
Greenhill YMCA
Donard Park
Newcaslle
BT33 OGR
Co. Down
REGISTERED COMPANY NO.
Nl 15660
REGISTERED CHARITY NO.
XN 45820
CCNI REGSTERED NO.
NIC105739.
KEY MANAGEMENT PERSONNEL
John Peacock - National Secretary
David Backhouse - Deputy National Secretary

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Committee
for the year ended 31 March 2023
INTRODUCTION
The Truslees present their annual report together with the audited financial statements of National
Council of YMCAS Ireland Ltd for the year ended 31 March 2023.
The Trustees confimi that the Annual report and financial statements of Ihe company comply with the
requirements of the Company Memorandum and Articles and have been prepared in accordance with
Accounting and Reporting by Charities.. Statement of Recommended practi￿ applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective l January 2019) (Charilies SORP (FRS 102)), the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
This report provides information on National Council of YMCA'S activities and financial performance. It
forms part of a range of public information designed to give an open accouni of our work.
TRUSTEE'S RESPONSIBILITIES STATEMENT
The Trustees are responsible for preparing the Trustee's report and the financial statements in
accordance with Generally Accepied Accounting Praclice in Ireland including the accouniing standards
issued by the Accounting Standards Board and published by the Institute of Chartered Accountants in
Ireland.
The Trustees must not approve the financial stalements unless they are satisfied that they give a true
and fair view of ihe state of affairs of the charity and of Ihe incoming resources and application of
resources, including the income and expendilure, of the charity for that period. In preparing these financial
statements. the Trustees are required to..
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to
presume Ihat the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity'ss transactions and disclose with reasonable accuracy at any lime the financial
position of the charity and enable them to ensure that the financial stalements comply wilh current
statutory requirements. The Trustees are also responsible for safeguarding the assets of the charity
and hence for taking reasonable steps for the prevenlion and detection of fraud and other irregularities.
STRUCTURE GOVERNANCE AND MANAGEMENT
a. STRUCTURE
YMCA Ireland is a charitable company limited by guarantee. It was incorporated in 1982 when it became
independent from YMCA England. The Company is governed by its Memorandum and Arlicles of
Association. The company has been granted charitable status by the Inland Revenue and accordingty is
exempt from income tax, corporation and capital gains lax. It is also regislered with the Charity
Commission for Northern Ireland. Registration number: NIC105739
It'5 charity reference number is XN45820.

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Committee
for the year ended 31 March 2023
b. METHOD OF ELECTION
National Council is an umbrella body for local YMCA associations in the island of Ireland. It is managed by
an Executive Committee. whose members are elected at the Annual General Meeting. In addition Honorary
Officer Bearers are elected to serve on the Executive Committee, these being a Chairperson, Honorary
Treasurer and 2 Vice ChairpersonslPresidents.
Currently Ihe members of the National Executive are registered as Company Directors. The AGM elects
Irustees to the National Council of YMCAS of Ireland (Rol) CLG each year as its registered charity entity in
Ihe Republic of Ireland. The Accounts for Ihis company are published separately and it is registered wilh the
Charity Regulatory Authority in the Republic (20026585).
Members elected at the AGM held on the igth November, 2022 were..
Ms Leanne Young
(Co-chairperson)
Mr Jonny Currie
(Co-chairperson)
Mr Roger Earl
Ivice President Rol)
Ms Jade Irwin
(Company Secretary) (appointed 19th November, 2022)
Mr Gareth Kirk
(Treasurer)
Mr Chris Cupples
(appointed 19th November, 2022)
Ms Karen Graham
Ms Lisa Dunn
Mr Gordon Lightbody
Mr John McNicholls
Mr Dave Wiggins
Mair Kelly
Mrs Helen Dunn
Mr Blair Austin
Dean Nutt
(appointed 19th November, 2022)
Kathryn O'mahony
(appointed 191h November, 2022)
Ms Michele Taylor
(appointed 19th November. 2022)
Lorna Somers
(appointed igth November, 2022)
Colin Meikle
(appointed 19th November, 2022)
Antoine Rivoire
(resigned 19th November 2022)
Ms Philippa Jordan
(resigned 19th November 2022)
Mr Simon Brown
(resigned 19th November 2022)
Ms Karen Witherspoon (resigned 19th November 2022)
(appointed 19th November, 2022)
Bank..
Ulster Bank Belfast City Branch
Solicitors..
Hewitt and Gilpin Belfast
c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
YMCA Ireland has developed and adopted a Trustee Handbook which sets out the necessary information for
Trustees required to execule their role. This has been prepared in line with the Governance Code which
informs best practice in Ihis area. YMCA Ireland has formaly signed up to The Governance Code for the
Community, Voluntary and Charitable Sector in Ireland.
d. ORGANISATIONAL STRUCTURE AND DECISION MAKING
The Trustees meet as part of the Nalional Executive of the National Council of YMCAS of Ireland Ltd. During
2022123 the National Executive met on 7 occasions. In addition there is a Personnel & Training Standing

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Committee
for the year ended 31 March 2023
Committee which is responsible for advising ihe National Execulive on personnel issues, a Finance and
Audit committee which meets to prepare and monilorthe audit process and a Global Justice & International
Development Standing committee. In addition the AGM have appointed Standing Committees for Greenhill
YMCA, Portadown YMCA and Newcastle YMCA which meet to assess local needs, develop strategy and
scrutinise the local budget. All committees have terms of reference and are accountable to Ihe Executive at
each meeting. None of the YMCA Trustees received remuneration for their seNices. Day to day operational
and programme delivery is the responsibility of the Senior management and operational staff team.
e. RELATED PARTY RELATIONSHIPS
The AGM appoints Trustees to the National Council of Ireland YMCA (ROI) CLG which is registered wilh the
Charity Regulatory Authority. These trustees are all members ot the National Executive Committee.
f. RISK MANAGEMENT
The National Executive has assessed the major risks to which the Company is exposed, in particular Ihose
related to the operations and finances of the Charity, and is satisfied that syslems and procedures are in
place to mitigate our exposure to the major risks.
The organisation has a Risk Register which is prepared by the senior management team and reviewed
annually by ihe National Executive. The risk register seeks to summarise the threats or possibility that an
action or event (or sometimes inaction) will adversely affect our oroanisation's ability to achieve its objectives.
We strive to:
Avoid unnecessary risks
Control risks which inevitably arise as a result of our activities
A key risk at this time is the increase in the cost of living costs and the uncertainty of funding within the
voluntary sector in Ireland.
Pay Policy for Staff
The National Council at its Annual General Meeling appoint a Standing Committee to oversee all Personnel
matters. All staff remuneration is based on a job evaluation system based on job function and responsibility
and salaries are set against a YMCA Pay Scale. The Committee examined salaries against the NJC scale5.
which indicaled that the remuneration levels for staff were appropriately aligned with sector averages.
Pension Scheme
The Council operates a Workplace Pension Scheme with Royal London, which is administered on behalf of
the Trust by a professional advisor. Slaff are enrolled in the scheme on appointment with a postponemenl
period of three months.
Volunteers
The YMCA is dependent on the contribution of volunteers for both the delivery of programmes and services
and also for providing strategic and operational oversight of its activities at both a local and national level. In
addition to local programme and management volunteers, the YMCA also hosts a number of international
volunteers.
In 2022123, approximately 50 volunteers were engaged wilh the National Council in Nl. We estimate a total
of 50,000 hours ot voluntary work were contributed at £10.42 per hour { national Living Wage with effect from
l April 2023), this equates to a contiibution (in terms of social capitat) of over £500,000 in 2022123.
The YMCA operates a policy where travel and out of pocket expenses can be reimbursed to volunleers.

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Committee
for the year ended 31 March 2023
Objectives and Activities
In setting our objectives and planning our activities for the year the trustees have given careful consideration
to the Charity Commission for Northem Ireland's guidance on public benefit to ensure that the activities have
helped to achieve the YMCA'S purposes and provide a benefit to the benefi¢iaries.
a. VISION AND OBJECTIVES
YMCA Ireland's vision is for..
A world where young people, their families and communities flourish in boty, mind and spirit.
Our mission is ￿0fOld..
i. to create inclusive communities where everyone feels welcomed. accepted and inspired by social justice
and peace for all, and
2. to provide life enriching opportunilies for young people, their families and communities.
YMCA Ireland's principal objectives as laid out in its Memorandum and Articles of Association are,.
l. To provide or assist in the provision of education, for people of all ages and in particular young people, with
the object of developing their physical, mental or spiritual capacities.
2. To promote healthy living including emotiond and mental wellbeing throuoh the provision of information,
education and activitie5.
3. To promote community engagement and citizenship, for young people, their families and other adults for
the purpose of family support, community relations and active citizenship.
4. To relieve or assist in the relief of need experienced by people of all ages and in particular young people,
who are in conditions of hardship or distress by reason of their socid, physical. emoiional, spirilual or
economic circumstances.
Oui value base is that every YMCA will be a place of..
Welcome (diverse, inclusive. accepling, unconditional love, safe space),.
Opportunity (youth & community led, listening for young people's voice, believing in people's potential,
participation)
Wellbeing (thriving. tlourishing, working from a strengths based and holistic approach)
Peace (peacebuilding, fairness, sharing) & Justice (tairness, integrity, global citizenship)
Guiding Principles
We are committed to:
An all-island approach-
Collaborative & partnership working;
Being progressive & responsive.,
Listening & Learning.,
A holistic approach to young people (person, family, community, world);
A whole family approach..
Being trauma informed and flourishing;
Climate action and Ihe sustaining of our environment-
Global justice and Internation￿ developmenl.,
Working in ways that are stimulating and enjoyable.

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Committee
for the year ended 31 March 2023
b. STRATEGIES FOR ACHIEVING OBJECTIVES
l. Strengthening our Organisation to ensure we remain Sustainable and Relevant.
Why:
In order to fulfil our Vision and Mission, and to sustain our ethos as a Faith Based organisation. we recognise
the need to strengthen our organisation to be more sustainable in terms of finance, people and ethos,
becoming more resilient and adaptive to our changing environment.
This will enable us to adhere lo our Guiding Principles, specifically:
An all-lsland approach.,
Collaborative & partnership working;
Being progressive & responsive;
Listening & Learning.
By exploring options for increasing diversity in funding streams including alternative statutorylgrant funding,
development of social enterprises. fundraising opportunities.
Through developing a clear governance structure, effective and purposeful leadership, and focussing on the
wellbeing of a strong staff and volunteer team.
By staying true to our foundations while exploring ways and means to be accepting and inclusive in our
modern world.
Progress
We have appointed a Business Development Officer to support the YMCA, locally and nationally, lo become
more effective and sustainable.
We have appoinied a Chaplaincy Coordinator to help us stay true to our ethos while exploring ways to be
inclusive in our communities.
2. Taking Steps towards Sustaining the Planet and Global Justice
Why..
Our Mission and Vision commits us to take action for the protection and regeneration of our Planet, preparing
for a Just Transition lo a world where humans live in full harmony wilh Nalure. This is an expression of our
Values of Opportunity, Wellbeing, Pea￿ and Juslice and will adhere to our Guiding Principles, specifically..
Being progressive and responsive;
Climate action and the sustaining of our environment..
Global justice and internalional development.
We will take steps towards becoming a dimate-neutral Movement, building a roadmap thatwill allow all
YMCAS to make measurable and meaningful progress in their policies and practices based on our Climate
Justice Charter.
We will inspire our members, staff. volunteers and community stskeholders to practice so¢ial justice and
champion environmental responsibility while also integrating climate education components for young people
an(1 communities in our programmes.
We will provide Global Citizenship training to ensure young people, staff and volunteers become active
global citizens committed to a fairer and more sustainable future for all.
Progress
Irish Aid ftjnding has been secured enabling us to appoint an All-lsland team to help the YMCA movement to
be more effective in advocating for climate action and be more progressive in terms of global justice and
international development. The Global Justice & Inlernational Development Committee has produced a Global
Justice and International Development policy for ratification by the Nationat Executive. A youth-led conference

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Committee
for the year ended 31 March 2023
has been held, surrounding the AGM, to ensure this issue is at the forefront of YMCA activilies going forward.
Ensuring Effective and Relevant Movement Support
Our Vision and Mission commits us to supporting the development and capacity of our local associations.
recognising our role as a National organisation to build a strong ne￿Ork of YMCA'S across Ireland who
deliver excellent local and regional services.
This will enable us to adhere to our Guiding Principles, specifically..
An all-island approach-,
Collaborative & partnership working.,
Being progressive & responsive-
Listening & Learning.
By providing a range of shared services in response to the needs of local associations
By providing quality assuran￿, youth work, personnel. financial & health & safety support as required
By facilitating relevant support to local Boards of Management and General Secretaries and other staff to
facilitate cooperative working and strategic thinking.
By providing a suite of training and learning opportunities through the Workforce Development Group. to
promote best practice, shared learning and stafflvolunteers who feel connected and confident in their roles.
Progress
NS, DNS, Training Officer, Personnel Officer & Finance Officer conlinue to provide a range of services to
local associations and the wider movement. The appointment of a BDO & a Communications Officer is also
contributing io this objective.
4. Deliver Effective Youth, Family & Community Services and Programmes
Why".
In order to achieve our Vision and Mission, we will continue to deliver effective *rvices and programmes that
ensure better outcomes for the young people, families and communities with whom we work.
This delivery will be an expression of our Values of Welcome, Opportunity, Wellbeing Peace and Justice,
and will adhere to our Guiding Principles, specifically:
Collaborative & partnership working;
Being progressive & responsive.
Listening & Learning.,
A holistic approach to young people (person, family. community, world):
A whole family approach,.
Being trauma informed and flourishing-,
Working in ways that are stimulating and enjoyable.
How?
By facilitating local & regional needs-led programmes that are youth led and inclusive
By developing collaborative expertise in thematic areas such as Global youth Work or Peacebuilding
By demonstrating clearly the effectiveness of our ServI￿S and delivery of programmes
By researching & piloting new tools for measuring the impact of our services
By the development of curriculum resources which support the provision of services at a local and
regional level
Progress
Slaff continue to provide locat & regional services in Cork. Cobh. West Cork, West Dublin, Portadown,

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Commsttee
for the year ended 31 March 2023
Newcastle & at our National Centre at Greenhill.
Portadown YMCA appointed a new General Secretary and plans for Ihe future are looking very positive.
Newcastle YMCA have moved to the Belfry, a central location which places the association at Ihe heart of
the community.
Greenhill YMCA opened its new hub and this has become a valuable resource for both visiting groups and
the local community (through swimming lessons for example)-
West Cork YMCA in Clonakilty moved into a new purpose built premises in partnership with the Clonakilty
Community Youlh Committee and continues to be the primary provider of youlh services to young people
in the area.
Cork City YMCA has been improving its Marlboro Street premises and facilities and is operating a5 a busy
hub of youth work and support services the the YMCA in Crk region and beyond.
Cobh YMCA has also renovated its premises and provides youth vocation (STEP) and family support
(PAKT) to the community in Cobh.
West Dublin YMCA has appointed a new regional development officer and deepened long standing
relationships with the community and wilh its core funders.
Develop Effective Communication:
Why..
In order to achieve our Vision and Mission, we will promote the image and values of the YMCA in Ireland by
ensuring that relevant informalion is communicated to both our intemal and external siakeholders.
Thi5 will enable us to adhere lo our Guiding Principles, specifically..
Collaborative & partnership working.,
Being progressive & responsive.,
Listening & Learning;
Working in ways that are stimulating and enjoyable.
By increasing collaboration and knowledge exchange among YMCAS
By representation on a range of external bodies of influence whose policies and strategies impact our
services.
By amplifying the voices of young people by representing their views as well as enabling young people to
participate in existing and new fora.
By providing links betrNeen local, national. European & World YMCA netrNorks.
By building a renewed communications strategy to ensure that the work is communicated internally and
externally.
Progress
We have appointed a Communications Officer to fulfil a renewed communications stralegy and plan and to
promote the work of the YMCA in Ireland.
The Nalional Secretary continues to represent our movement at European & World YMCA levels.
Plans for future periods
FUTURE DEVELOPMENTS
A £lm centre for Greenhill YMCA has been completed and provides space for 160 people to gather at
Greenhill for activities and programmes. In addition, this facility incorporates a hydrotherapy pool for Ihe use
of young people with additional needs, thanks to funding from the Nalional Lottery. This facility has also
enabled the development of swimming lessons which has generated some much needed income. Other
social enterprises, such as an ice cream parlour are being considered.

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Committee
for the year ended 31 March 2023
The strategic plan was approved at the AGM in November, 2022. Work based on the strategic plan is
highlighled above and will conlinue lo guide annual work plans for all departments over the coming year.
Applications have been submitted for Peace Plus funding. If these are successful, it will have a significantly
posilive impact on YMCA Ireland finances from 2024 onwards.
Financial review
The over￿1 financial performance for the year was satisfactory due to the financial climate. The charity's
total reserves decreasing by £31g,734 to a still very healthy £4.223,840.
Unrestricted funds at £706,803 decreased by £25.532 whilst funds set aside for specific purposes
"designated funds" at £138.010 increased by £53,748, a net decrease of £79,280.
The balance sheet of the charity remains strong. The cash position at the year end was at £613,101 an
increase of £62,609 compared to the start of the year. Creditors payable at the year end were £241,006 an
increase of £50.462.
There were no cash flow issues encountered during the year.
a.GOING CONCERN
After making appropriate enquiries, the Trustees have a reasonable expectation that Ihe Council has
adequate resources to continue in operational existence for the foreseeable future.
b. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
The National Council seeks to balance its income between self generated funding and fundraising including
institutional support and government grants. Over dependence on a single source of finance is a concern and
reserves are kept to ensure any sharp downlurns in funding can be accommodated.
The National Executive receives bi-monthly financial reports outlining income and expenditure against
budgets. This can enable management to identify any issues as they arise and take corrective action.
c. PRINCIPAL RISKS AND UNCERTAINTIES
YMCA is working towards being more self-sustaining and resilient through spreading the funding base and
taking a more intentional social enterprise approach as we can no longer afford to depend on Ihe Education
Authority as a primary source of funding.
c. RESERVES POLICY
Nationai Executive committee have established a policy whereby the unrestricled funds not committed or
invested in tangible fixed assets {'the free reserves.) held by the charity should be three months to six
months of Ihe unrestricted resources expended.
At this level the Executive feels that National Council would be able to continue the current activities ol the
charity, in Ihe event of a significant drop in funding. It would be necessary io consider how the funding
would be replaced or the activilies changed.
At present free reserves, excluding designated fund5. amount to £706,803. Provision has also been made for
polential redundancy costs should governmenl funding be wilhdrawn or significantly reduced.
These funds are held to offset any sudden changes in granl aid to the organisation.

The National Council of Young Men's Christian
Associations of Ireland Limited
Report of the Executive Committee
for the year ended 31 March 2023
DISCLOSURE OF INFORMATION TO AUDITORS
The Trustee at the time when this Trustees report is approved has confirmed that..
so far as that Trustee 15 aware, there is no relevant audit information of which the Trust auditors
are unaware, and
that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be
aware of any relevant audit information and to establish that the Trust auditors are aware of that
information.
This report was approved by the Trustees on Wednesday 20th September 2023 and signed on their behalf by:
Mr
urrie (Co-chairperson)
for and on behalf of National Council of YMCAS of I￿land Limited
io

Report of the Independent Auditors
to the members of The National Council ot Young Men's Christian
Associations of Ireland Limited
(a company limited by guarantee)
Opinion
We have audited the tinancial statements of The National Council of Young Men's Christian Associations of
Ireland Limited for the year ended 31 March 2023 which comprises the Statement of Financial Aclivities. Ihe
Balance Sheet, the cash flow statement and the notes to the accounts, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is applicable
law and United Kingdom Accounting Standards, including Financial Reporting Standard 102. The Financial
Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Genera]IyAccepted
Accounting Practice).
In our opinion the accounts-.
- give a true and fair view of the state of the charitable companys affairs as at year ended 31 March 2023 and
of its incoming resources and application of resources, including its income and expenditure, for the year
then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepied Accounting Practice;
and
- have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities
for the audit of the accounts section of our report. We are independent of the charity in accordance with the
ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Conclusions relating to going concern
In auditing the financial statemenls, we have concluded that the trustees. use of the going concern basis of
accounting in the preparation of the financial statemenis is appropiate.
Based on Ihe work we have performed, we have not identified any material uncertainties relaling io events or
conditions that. individually or collectively, may cast significant doubt on the charity's ability to continue as
a going concern for a period of at least twelve months from when the financial statements are authorised
for issue.
Our responsibilities and the responsibilities of the trustees wilh respect to going concern are described in
the relevant sections of this report.
li

Report of the Independent Auditors (continued)
to the members of The National Council of Young Men's Christian
Associations of Ireland Limited
(a company limited by guarantee)
Other information
The trustees are responsible for the other infomiation. The oiher information comprises the information
included in the annual report, other than the financial statements and our audiiors. report thereon. Our
opinion on the financial statements does not cover the olher informalion and we do not express any
form of assuran￿ conclusion thereon.
In conneclion with our audit of the financial statements, our responsibility IS to read the other
information and, in doing so, consider whether the olher information is materially inconsistent with the
financial slalements or our knowledge obtained in the audit or otherwise appears to be materially
misslaled. If we identify such materia] inconsistencies or apparent material misstatements, we are
required to determine whether there is a malerial misstatement in the financial stalements or a material
misstatemenl of Ihe other information. If, based on the work we have performed, we conclude that there
is a material misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
- the information given in the Trustees Report for the financial year lor which Ihe accounts are prepared
is consistent with the accounts: and
- the Trustees Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of Ihe knowledge and understanding of the Trustees and ils environment obtained in Ihe
course of the audit, we have not identified material misstatements in the Trustees Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept. or returns adequate for our audit have not been
received from branches not visited by us: or
- the accounts are not in agreement with the accounting records and returns,. or
certain disclosures of trustees. remuneration specified by law are not made., or
- we have not received all the informalion and explanations we require for our audit.
12

Report of the Independent Auditors (continued)
to the members of The National Council of Young Men's Christian
Associations of Ireland Limited
(a company limited by guarantee)
Responsibilities of Trustees
As explained more fully in the Statement of Trustees Responsibilities, the Trustees are responsible for
the preparation of the accounts and for being satisfied that Ihey give a true and fair view, and for such
internal control as the directors determine is necessary to enable the preparation of accounts that are
free from material misstatement, whether due to fraud or error.
In preparing the accounts, the Trustees are responsible for assessing the charity's ability to continue as
a going concern, disclosing, as applicable, matters related to going concern and using the going concern
basis of accounting unless the Trustees either interid to liquidate the company or to cease operaiions,
or have no realistic aternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from
material misstatement, whether due to fraud or error. and to issue an auditors report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee thal an audit
conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misslatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these accounts.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect malerial misstatements in respecl
of irregularities, including fraud. The extent to which our procedures are capable of detecting
irregularities. including fraud, is detailed below.
We obtained an understanding of the legal and regulatory framework applicable to the company through
enquiry of management, industry research and the applicats-on of cumulaiive audit knowledge. We
identified the following principal laws and regulations relevant to the company- Companies Act 2006 and
the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102)-
We developed an understanding of the key fraud risks to the entity (including how fraud might occur), the
controls in place to help mitigate those risks, and the accounts, balances and disclosures within the
financial statements which may be susceptible to management bias. Our understanding was obtained
through review of the financial statements for significant accounting estimates, analysis of journal entries.
walkthrough of the key controls cycles in place and enquiry of management.
Our procedures to respond to those risks identified included. but were not limited lo..
Enquiry of management. those charged with governance and the entity's solicitors around actual and
potential litigation and claims.
Enquiry of management to identify any instances of non-compliance with laws and regulations.
Reviewing minutes of meetings of those charged with governance.
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance
with applicable laws and regulations.
Auditing ihe risk of management override ot controls. including through testing joumal entries and other
13

Report of the Independent Auditors (continued)
to the members of The National Council of Young Men's Christian
Associations of Ireland Limited
(a company limited by guarantee)
adjustments for appropriateness, and evaluating ihe business rationale of significant transactions
outside the normal course of business.
A further description of our responsibilities for the audit of the accounts is located on the Financial
Reporting Council's website at: http-l￿.frc.Org.uk1audltorSresp0n5lbllitles.
This description forms part of our auditorfs report.
This report is made solely to the charitable company's members, as a body, in accordance with Chapter
3 of Part 16 of the Companies Acl 2006 and regulation5 made under thal Aci. Our audit work has been
undertaken so that we might state to the charitable company's members those matters we are required
lo state to them in an auditors, report and for no other purpose. To the fullesi extent permitted by law,
we do not accept or assume responsibility to anyone other than the charitable company and its members
as a body, for our audit work, for this report, or for Ihe opinions we have lormed.
JL Grant (Senior Statutory Auditor)
for and on behalf of FPM Accountants Ltd
Chartered Accountants & Statutory Auditor
Date
Unit l. Building 10
Central Park
Mallusk Road
Newtownabbey
BT36 4FS
14

The National Council of Young Men's Christian
Associations of Ireland Limited
Statement of Financial Activities
(incorporating the Income and Expenditure Account)
for the year ended 31 March 2023
Restricted
Funds
Unrestricted
Funds
Designated
Funds
2023
Total
2022
Total
Notes
Income and endowments from:
Donations and legacies
39,903
21.821
500
62.224
192,273
Charitable Activities..
Non-capital
Capltal Grants
484,881
7,500
969,145
1,454.026
7,500
1.659.530
10.487
Other lrtcome
185.150
185,150
154.434
Total Income and endowments
532.284
1.176.116
500
1,708.900
2,016,724
Expendiiure on:
Raising funds
3,600
3,600
8,726
Charitable Activities
.io,ii
750.541
1,230,338
44,155
2,025,034
2.095,236
Other Expenditure
3,80CI
Total Expenditure
750.541
1.233.938
44155
2.028.634
2.107.762
Net income l {expenditurel
for the year
57.822
Transfers be￿een fund5
122,197)
32.290
(10.0931
Net movement In funds
1240,4541
{25.532)
153,7481
1319.7341
191.0381
Reconciliatson ot funds=
Fund b&ances brought lorwdrd
3.619,481
732,335
191,758
4,543.574
4.634.612
Total Funds Carried Fomiard
3 379 027
706 803
138 010
The results ¥elates to continuing activitie5.
The company has no recognised gains and losses other than those included above and therefore no separate statement of tot
Teco9nised g￿nS and1055e5 has been presenkd.
The notes on pages 18 to 29 form an integral part ol these financial statements,

The National Council of Young Men's Christian
Associations of Ireland Limited
Balance Sheet
As at 31 March 2023
Note
2023
2022
FIXED AssErs
Tangible Fixed Assets
3.554,892
3,698,514
CURRENT ASSETS
Cash al bank and in hand
Debtors
613,101
296.853
909.954
675,710
359,894
1,035.604
CREDITORS: Amounts falling
due within one year
241,006
190,544
NET CURRENT ASSETS
668,948
845,060
NET ASSETS
4,223,840
4,543,574
REPRESENTED BY:
FUNDING
Unrestricted Income Funds
Designated Fund5
Reslricled Income Funds
706.803
138.010
3,379,027
732.335
191,758
3.619,481
4,223,840
4.543,574
The financial statements were approved and authorised for issue by the Board and were signed on its behalf by:
Mr
Chairperson
rrie (Co-ChaTTperson)
Date
Company Number: Nl 15660
The notes on pages 18 to 29 form an inteoral part of these financial statements.
16

The National Council of Young Men's Christian
Associations of Ireland Limited
Cash Flow Statement
As at 31 March 2023
2023
2022
Note
Cash provided by Operating Activities
36,336
217,333
Interest Income
Purchase of Tangible Fixed Assets
(26,273)
(22,970)
Cash provided by (used in) investing activities
26.273
22,970
Cash Flow from financing activities
Repayment of Borrowing
Cash used in financing aclivitses
Increase (decrease) in cash and cash equivalents in the year
62,609
194.363
Cash and cash equivalenÉs at the beginning of the year
675.710
481,347
Total Cash and Cash Equivalents at the end of the year
15
613,101
675,710
17

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
I ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation uncertwnty in the
preparation of the financial statements are as follows..
a) Basis of preparation
The financial statements have been prepared in accordance with 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 I
January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and
UK and Republic of Ireland (FRS 102, Section IA), and the Companies Act 2006.
The National Council of Young Men's Christian Associations of Ireland Limited meets the definition of a
public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or
transaction value unless othenmise stated in the relevant accounting policy note(s).
{bl Preparation of the accounts on a going concern basis
After making appropriate enquiries, the Trustees have a reasonable expectation Ihat the Council has
adequate resources to continue in operational existence for the foreseeable future and assuming that
government funding is renewed. For this reason they continue to adopt the going concern basis in
preparing the financial stalemenls. This is also based on the organisation's ability to operate with an
effective business plan including the ability of our residential centre to cover its Costs and build reserves
lor future development.
(c) Fund Accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes_
General funds may be transferred to designated funds where Trustees wish to use these funds for a
specific purpose. Such funds may be transterred back to gener￿ funds once the criteria for the designation
have been met or are no longer applicable.
Restricted fijnds are funds which are to be used in accordance with specific restrictions imposed by donors
or which have been raised by the Charity for particular purposes. The cost of raising and administering
such funds are charged against the specific fund. The aim and use of restricted funds is set out in the
notes to the financial statements. Restricted fvnds may only be transferred to general or designated fLsnds
once the crileria for restriction have been discharged or no longer appty.
d) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached
to the item(s) of income have been met. it is probable that the income will be received and the amount can
be measured reliably. Income from government and other grants. whether'capital, grants or'revenue.
grants, is recognised when the charity has entitlement to the funds, any performance conditions attached
to the grants have been met, it is probable that the income will be received and the amount can be
measured reliably and is not deferred. Income is deferred only when the charity has to fulfill conditions
before becoming entitled to it or where the donorlfunder has specified that the income is to be expended
in a future period.
18

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
I ACCOUNTING POLICIES ctd...
e) Donated services and facilities
In accordance with the Charities SORP (FRS 102), the general volunteer time of supporters is not
recognised and refer to the trustees, annual report ftjr more information about their contribution.
fj Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third
paty, it is probable ihat settlement will be required and the amount of the obligation can be measured
reliably. Expendilure is classified under the following actlvlty headings..
Costs of raising funds.,
Expenditure on charitable aclivities comprises Ihose costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both cosis that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them.
All costs are allocated be￿een the expenditure categories of the Statement of Financial Activities on a
basis designed to reflect the use of the resource. Costs relaling to a particular activity are allocaied
directly, others are apportioned on an appropriate basis.
Irrecoverable VAT is charged as a cost against the activity for which the expendilure was incurred.
g) Equipment used in projects
The cost of equipment purchased for use in projecis is included in the project budget for grant claim
purposes.
The Trustees consider that equipmeni purchased for these projects form part of the cost of the projects
and should not be included as fixed assets of the charity.
h) Operating leases
Rental charges are charged on a straight line basis over the tem) of the lease.
i) Tangible fixed assets and deprecialion
Tangible fixed assets are stated at cost less accumulated depreciation.
Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their
estimaled residual value, over their expected useful lives ori the following basis:
Leasehold Propety
40h Straight Line
Freehold Propety
2% Straight Line
Cabins and chalets
496 Straight Line
Fixtures and fittings
Fittings
- Computer equipment
Motor vehicles
25¥0 Straighl Line
25% Straight Line
20D/o straight Line
The carrying values of langiable fixed assets are reviewed for impairment when events or changes in
circumstances indicate Ihe carrying value may not be recoverable
19

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
I. ACCOUNTING POLICIES ctd
j) Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the
amount prepaid net of any trade discounts due.
k) Cash at bank and in hand
Cash ai bank and cash in hand includes cash and short term current accounts.
l) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a
past event that will probably result in the transfer of funds to a third paty and Ihe amount due lo settle
amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions
are normally recognised at their settlemenl amount.
m) Financial instruments
The trust only has financiat assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value.
n) Taxation
The company is a registered charity and the charitable tax exemptions are therefore being claimed
to the extent ihat income andlor gains are applicable and applied to charitable purposes only.
These exemptions will remain in pla￿ as long as income and expenditure is applied to charitable
purposes only.
o) Reserves Policy
In ihe interest of prudence and to provide for future stability, The National Council of Young Men's
Christian Associations of Ireland Limited has introduced a reserves policy which aims to maintain
unrestricted reserves equivalent lo be￿een three and six monlhs of its ongoing charilable expenditure.
p) Pensions
The Council operates a Workplace Pension Scheme with Royal London, which is administered on
behalf of Ihe Trust by a professiorsal advisor. Staff are enrolled in the Scheme on appointment with
a postponement period of three months
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 olher 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 estimale is revised where the revision affects only
Ihat period, or in the period of the revision and future periods where the revision affecls both current
and future periods.

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
2. RESULTS FOR THE YEAR
The result tor the year has been arrived at after charging Ihe following:_
2023
2022
Auditor Remuneration
Depreciation
6,000
169,895
175.895
4.180
170.004
174,184
3. ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES, AND THE
COST OF KEY MANAGEMENT PERSONNEL
2023
2022
staff Costs
Wages and Salaries
Social Security Costs
Pension
895,015
69.358
36,157
1,000.530
1,086.467
80,447
40,528
1.207.442
The average number of people employed
by the company during the year was as follows-.
No.
53
No.
62
One employee received more than £60,000 (2021122= one). None received above £70.000 (2021122: none).
Pension costs are allocated to activities in proportion to the related staffino costs incurred.
The charity trustees were not paid nor received any other benefiis from employment with the Charity in the year (2021122.. £nil).
No Directors received iravel expenses during the year ended 31 March 202312021122- £nil).
Trustees of the charity received payment reimbursement of travel costs totalling £nil (2021122= £nil).
The key management personnel of the charity comprise Ihe trustees and the National Secretary. The employee benefits of the
key management peTsonnel of the charity were £68.57612021122-. £65.717).
FIXED ASSErs
Greenhill
Cabin5 & Fixtures & Motor Leasehold
Chalets
Fittings Vehicles Property Equipment
Portadown Portadown
Freehold Leasehold
Land
Property
Total
COST
As at l April 2022
Additions
Disposal
Transfer
As at 31 March 2023
1,167.953 299,934 31,162 3.111,334
10.300
281,802
15.973
60,000 1,422,526
6,374,711
26.273
1,167,953 299.934 41.462 3.111.334
297.775
60,000 1.422,526
6.400,984
DEPRECIATION
As al l April 2022
Disposal
Charge for the year
As at 31 March 2023
804.183 298,881 31,161 1,177,402
276,197
88.373
2,676.197
32.391
253
2.060
99.681
836,574 299,134 33.221 1,277.083
5,859
282.056
29,651
118,024
169,895
2.846,092
NET BOOK VALUE
As at 31 March 2023
331.379
800
8,241 1.834,251
15,719
60.000
1,304,502
3,554,892
As al 31 March 2022
363.770
1.053
1.933,932
5.605
60.000 1.334.153
3.698.514
21

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
5 DEBTORS: AMOUNTS DUE WITHIN ONE YEAR
2023
2022
Trade Debtors
Prepayments and Accrued Income
Other Debtors
15,644
124,934
156,275
35,610
122,806
201,478
296,853
359,894
6 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade Creditors
Accruals and Deferred Income
Other Creditors
29,610
193,612
17,784
63,238
103,186
24,120
241,006
190,544
Movement on Deferred Income
At start of Ihe year
Arising during the year
Applied during the year
At end of the year
69,368
29,610
69,368
29,610
77,931
69,368
77.931
69,368
7. STATEMENT OF MOVEMENTS ON RESTRICTED, UNRESTRICTED & DESIGNATED FUNDS
un￿strICted
Designated
Restricted
Total
Balance at l April 2022
732,335
191,758
3,619,481
4.543.574
Net Incoming Resources for the year
(57,822)
(43,655)
(218,257)
(319,734)
Transfers be￿een funds
32,290
10,093
22,197
Balance at 31 March 2023
706,803
138,010
3,379,027
4,223,840
7.1 Designated Funds:
Balance at
0110412022
Balance at
3110312023
Income
Expense
Transfer
M&SS Volunteer Support
M&SS Antrim YMCA
Greenhill New Minibus
Greenhill Insurance Claim
Portadown Donation - Maintenance
Redundancy Provision
50.617
2,668
30.000
22.098
(21,570)
29,047
2.668
19,920
(10,080)
(22,098)
(487)
500
(13)
86,375
191,758
86,375
138,010
500
{44,155)
(10.093)
22

The National Council of Young Men's Christian
Associations ot Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
7. STATEMENT OF MOVEMENTS ON RESTRICTED, UNRESTRICTED & DESIGNATED FUNDS ctd...
7.2 Restricted Funds:
Balance at
0110412022
Balance at
3110312023
Income
Expense
Transfer
Greenhill
Capital Grants (net of depreciaton)
2,060.346
1140.2441
1,920,102
EA VOLT Programme
56.486
(55.7241
(762}
Natiorial Lottery Prog Grant
31,122
(24.431)
6,691
Rank Foundation Grant Rec'd
40.653
130.552)
io,ioi
YMCA Douglas Wood Foundation
27,554
27.554
Youth Led Solutions Climate A￿lon
5.921
5,921
DAERA
7,500
7.500
Department lor Communities- Jobstart
39,381
139,381)
Management and Support Services
Education AulhoTity- Core Funding
36,000
{36,000)
EA
CRED
10,152
10.152
EA
Collaboration
1.814
1.814
EA
Ulster Scots Ulster British
4,672
(4.6721
Newcomers
(i)
iii
Bushcaft Programme Funding
6.087
12,4701
3,617
Ukraine Fundraising
8.116
(8,2701
154
Portadown
Portadown carried forward
(3,274)
(3,2741
Department of Education - new building
1,394,153
129.6511
1,364,502

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
7. STATEMENT OF MOVEMENTS ON RESTRICTED, UNRESTRICTED & DESIGNATED FUNDS ctd...
Restricted Funds:
Balance at
0110412022
Balance at
Income
Expense
Transfer 3110312023
Portadown ttd...
Education Authority- Core funding
110,222
(107.346)
(2,200)
676
Education Authority - Summer Boost
3,185
3,185
Education Authority - Summer intervention
Education Authority - YMCA Adventure Camp
152
152
Education Authority - Drugs & Alcohol Awarenes
597
12,984
(12,581)
(1,000)
Education Authority - ICT Grant
245
245
Education Authority - Voice of Young People
10,435
(9,235)
1,200
Education Authority- Global Service Leaming
30,000
(30,000)
Education Authority- Spark Progamme
4.824
39,041
(34.892)
(2,725)
6,248
Fundraising for Global Setvice Learning
3,250
3,903
(2,738)
4.415
ABC Council
10,012
(9.827)
185
Oasis Youth Club Maths Tutor
600
(600)
ABC council covid support grant CSHS
22
22
ABC council Hell no to an asbo
1.300
(1.300)
ABC council Jubilee
300
(300)
Youth Justice Agency
4,946
(4,487)
459
TEOIGood relations
26,098
(25,950)
148
YMCA Covid-19
470
470
Ukraine Fundraising
170
(81)
89
24

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
7. STATEMENT OF MOVEMENTS ON RESTRICTED, UNRESTRICTED & DESIGNATED FUNDS ctd..
Restricted Funds:
Balance at
0110412022
Balance at
Transfer 3110312023
Income
Expense
Newcastle
Education Authority - Core Funding
19
130,000
(114.053) {15.755)
211
Education Authority - Reset
(5)
Education Authority - Period Povety
(9)
Education Authority- TBUC
16
(16)
Education Authority - PPE
89
(196)
107
Education Authority - ICT Grant
Awards for All
1,096
1.096
NIDACTS & PHA- Dry January
Awards for All - Our Space
6.003
(1,624)
4,379
Arbour House Donation -christmas
260
260
Clanmill Housing Christmas & Hallowe'een
1,222
(521)
701
PHA Take Art Programme
4,000
(4,000)
Festival of Life
200
(195)
RCN Co Down
200
200
Department for Communities- Jobstart
19,206
(19,206)
Total Restricted Funds
3.619,481
532,284
750,541
22,197
3,379,027
25

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
8. INCOME
2023
Total
2022
Total
Restricted
Unrestricted Designated
Income from Donations and Legacies
Donations
Marsh UK Ltd
Education Authortty - Core
Solar Panel Income
ROI Fair Share
3,903
8,928
500
13,331
10,432
9.750
165,002
1,581
5,508
192,273
36.000
36,000
1,583
11,310
62,224
1,583
11,310
21,821
39.903
500
Income from Charitable Activities
EA - Core + Supplementary Newcastle
EA - Core + Supplementary Portadown
EA - ICT Grant Newcastle
EA Wellness Fund Newcastle
EA- Summer Boost Portadown
EA - Positive mental health fund Portadown
EA- Agile Response Portadown
EA - Spark Programme Portadown
EA - Drugs & Alcohol Awareness Portadown
EA- Voice of Young People
EA- Global Leaming Service
EA- ICT Grant Portadown
EA- YMCA Adventure Camp Portadown
EA- Ulster Scots Ulster British Nation
SEUPB- Peace IV
Dept Economy - Incentive Payments
ABC District Council
ABC District Council -covid
ABC Council - Hell no to an asbo
ABC District Council - Jubilee
Youth Justice Agency
TEOIGood relations
PHA Take Art Programme
Ark Donation - Christmas
Arbour House - Christma5
Clanmill Housing
Festival of Life
RCN Co. Down
Awards For All - Our Space
NDMC- Covid Shop Front
Access to Work Grant
130,000
110,222
130,000
110,222
126,851
129.219
11,686
3,250
15,000
3,250
573
27,133
25,968
39,041
12.984
10.435
30.000
39.041
12.g84
10.435
30.000
21,034
2,500
29,910
535,128
34,152
8,966
12,300
2,000
10,012
10.012
300
4,946
26,098
4,000
300
4,946
26.098
4.000
290
260
1,222
200
260
1.222
200
500
10.000
1,430
1,739
26

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
8. INCOME ctd...
2023
Total
2022
TOL
Restricted
Unrestricted Designated
Income from Charitable Activities ctd...
DFE Covid Grant
National Lottery Prog Grant
Youth Led Solutions Climate Action
NMDDC- Grant
Rank Foundation Grant Rec'd
Ulster Community F Covid Giant
YMCA Douglas Wood Foundation
Jobstart Grant Greenhill
Jobstart Grant Newcastle
HMRC CJRS Furlough Grants
Affiliation Fees
Greenhill Fees
10,000
7,500
5,921
5,921
1,980
9.403
50,000
40,653
40.653
39,381
19,206
39,381
19,206
797
3,015
29,715
9,800
534,441
g,360
959,785
9,360
959,785
Capital Grants
Department of Education
DAERA
NMDDC
3,134
7,500
7.500
7.353
492,381
969,145
1.461,526
1,670,017
Other Income
Greenhill
Castle Park
M&SS
Newcastle
Portadown
342
82,474
67.611
10,453
24,270
342
82.474
67,611
10.453
24,270
23,067
66.920
24.944
9,556
29,947
185,150
185,150
154.434
Total Income & Endowments
532,284
1,176.116
500
1.708.900
2.016,724
The 2022 income total of £2,016,724 was split bet￿eerb restricted funds of £1,238.064, unrestricted funds of £746.812 and
designated funds of £31,848.
27

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
Costs of Charitable Actlvity by Fund Type
Restricted
Unrestricted
2023
Total
2022
Total
Designated
Greenhill
Castle Park
Management &Support Services
Newcastle Youthbase
m-power Peace IV
Portadown
Support Costs
Governance Costs (note 11)
290,332
978.431
34,951
103,437
3,015
22.098
1,290,861
34.951
176,419
142.424
860,343
16,657-
211,479
138,068
504,075
283,866
30,430
50,318
2,095,236
51,412
139,409
21.570
268,388
21,201
50.324
38,979
1,230,338
487
290,076
50,324
39,979
2,025,034
1,000
750,541
44.155
The 2022 expenditure total of £2,095,236 was split between restricted funds of £1,368.437, unrestricted funds of
£668,062 and designated funds of £58,737.
10 Costs of Charitable Activity by Activity Type
Direct
Support
Costs
Costs
Governance
Costs
2023
Total
2022
Total
Charitable Activities
Greenhill
Castle Park
Management &Support Services
Newcastle Youthbase
m-power Peace IV
Portadown
1,290,861
34,951
176,419
142,424
23.022
9,809
1.323,692
34,951
221.740
148.878
877,863
16.657-
249.582
138,886
524,039
288,209
2,095,236
19.775
5.154
25,546
1,300
290,076
1,934,731
2,373
50,324
3,324
39.979
295,773
2,025.034
11 Governance Costs
2023
Total
2022
Total
Restricted
Unrestricted
Designated
Affiliation Fees
Audit and Accounts
Insurances
Legal and Professional Fees
Personnel Costs
12,279
5,600
3,135
15,965
2,000
38,979
12,279
6,600
3,135
15,965
2,000
39,979
11,742
6,300
3.167
27,109
2,000
50,318
1,000
1,000
28

The National Council of Young Men's Christian
Associations of Ireland Limited
Note to the Financial Statements
for the year ended 31 March 2023
CONTINGENCIES
Greenhill-
There exists a contingent liability to repay in whole OT part capital grants received from the Departmeni of
Education. ranging from 22 10 So years from the receipt of the grant money. There also exists a conlingenl
liability to repay in whole or part capital grants received from the Ministry of Finance & Personnel and the
International Fund for Ireland.
The title deeds of the Greenhill property are held by the Department of Education as security in relatlon to
grants paid for financiai assislance being used for proper purposes according to the Deed ot Covenant and
Charge.
Portadown:
There exists a contingent liability to repay in whole or part capital grants Teceived from the Department of
Education, for 22 years from the receipt of the grant money.
The title deeds of the Portadown propety are held by the Department of Education a5 secLtrity in relation 10
grants paid for financial assistance being used for proper purposes according to the Deed ot Covenant and
Charge.
13. MEMBERS, LIABILITY
The company is limited by guarantee and does not have a share capital. The liability of members is limited
to one pound each. At 31 March 2023 Ihere were 17 members.
I￿ RELATED PARTY TRANSACTIONS
During the year the National Council of Young Men's Christian A550ciations of Ireland Ltd entered inio
transactiolls with the National Council ot Ireland YMCA Trust. a Related Paty. At the Balance Sheet date
the amount due from the National Council of Ireland YMCA Trust was £22.264 (2022 £36.041).
The National Council of Young Men's Christian Associations of Ireland Ltd are the sole trustes of Ponadown
YMCA, a limited company by guarantee. This company was registered on the 4th Juty 2012. As yet Ihere
have been no transaction5 through Portadown YMCA Ltd.
Portadown YMCA Limited was dissolved on 7th August 2018
15. Reconcilliation of net movement In funds to net cash flow from operating
activities:
2023
2022
Net movement in funds
Add back depreciation charge
Loss on dispos￿ of fixed assets
Decrease (increase) in (lebiors
Increase (decrease) in creditors
(319.734)
169.895
{91,038)
170.004
3.800
114,504
20,063
63,041
50,462
Net Cash used In operating activltles
36.336
217.333
Analysis of ¢ash and cash equivalents
Cash at Bank and in hand
Overdraft
613,101
675,710
613,101
675,710
16. Net Assets Split by Fund
Designated
Funds
Unrestricted
Funds
Restricted
Funds
Totals
Funds
Tangible Fixed Assets
Net Current Assets
273.562
433.241
706,803
3,281,330
97,697
3,379.027
3,554,892
668,948
4.223.840
138.010
138,010
29

The following pages do not form part of the statutory financial statements
which are the subject of the independent auditor's report on pages 11 to 14.
30

The National Council of Young Men's Christian
Associations of Ireland Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2023
Greenhill
2023
2022
Income
Capital Grants
Grants
Insurance Claim
Total Income
967,378
7.500
85,955
537,632
7,353
109.395
22,098
676.478
1,060.833
Cost of generaling funds
Cost of generating voluntary income
3,500
2,765
Direct Charitable Activities
Programme Costs
Programme Equipment
Salary Costs
Telephone & Admin
teat & Light
Cleaning & Laundry
Insurance
Travel
Motor Costs
Volunteer Costs
Volunteer Allowances
Food I Catering Costs
Depreciation
Water Rates
IT costs
Maintenance
Health and Safety
143,537
13,809
614,513
8,853
100.273
12,664
33,017
1,016
3.937
10,329
82,006
71,641
140,244
8,423
1,711
43,652
1.236
1,290,861
21.871
1,312.732
76.113
6.740
398,122
6,090
50,717
7,113
23,284
558
6,358
2,232
52.769
49,093
140.353
9,130
901
28,714
2,056
860,343
9,397
869.740
Support Costs {95%1
Governance
Audit and Accounts
Legal and Professional fees
Personnel Costs
4,300
3,509
2.000
9.809
1,151
10,960
2,200
3,428
2.000
7,628
495
8,123
Support Costs (5%)
other Expenditure
Loss on Disposal
3,800
Total Greenhill Resources Expended
1,327.192
884,428
Greenhill Support Costs
Bank Charge
Compliance
Ground Rent
Photocopier and Postage
General Support
Training
Travel
3,940
1,767
60
1,857
3,519
2.264
60
1,129
213
1,873
834
9,892
13,761
1.637
23,022
31

The National Council of Young Men's Christian
Associations of Ireland Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2023
Management & Support Services
2023
2022
Income
124,661
254,179
Cost of generating funds
Cost of generaling voluntary income
Direct Charitable Activities
Programme Costs
Salary Costs
Travel
Volunteer Support
15,412
133,660
5,777
21,570
176,419
23,825
181,770
5,884
211,479
Support Costs (95%)
18,786
195,205
18,010
229,489
Governance
Affisiation Fees
Audit and Accounts
Insurances
Legal & Professional Fees
12,279
700
3,135
9,432
25,546
11,742
I,ioo
3,167
3,136
19,145
Support Costs (5%)
989
26,535
948
20.093
Other Resources Expended
Total Resources Expended
221,740
249,582
Support Costs
Advertising
Bank Charge
Communications
Conference and Meeting
Equipment
General
Postage
OCN Charges and training expenses
Pension Scheme Charges
Payroll Processing Charges
Staff Training
50
574
5,677
I,ooi
492
1,052
425
413
2.388
1,420
803
5,791
2,398
1,861
835
19.775
9.227
2.642
1,637
18,958
32

The National Council of Young Men's Christian
Associations of Ireland Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2023
Newcastle Youthbase
2023
2022
Incorne
165,341
166,578
Cost of generating funds
Cosl of generating voluntary income
Direct Charitable Activities
Salary Costs
Programme costs
Telephone & Internet
Heat & Light
Cleaning
Insurance
Repairs & Maintenance
Equipment Costs
Tuck Shop expenses
125,671
10,922
651
1,186
740
1,225
724
774
531
142,424
105.935
14,083
125
123
495
14,633
2.674
138,068
Support Costs (95%)
4,896
147,320
397
138.465
Governance
Audit and Accounls
Legal & Professional Fees
400
900
1,300
400
400
Support Costs (5 %)
258
1,558
21
421
Total Resources Expended
148,878
138,886
Support Costs
Staff Training
Staff Travel & Expenses
4,528
626
5,154
50
368
418
33

The National Council of Young Men's Christian
Associations of Ireland Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2023
Portadown
2023
2022
Income
275,591
283,289
Cost of generating funds
Cosl of generaling voluntary income
loo
loo
Direct Charitable Activities
Programme cosis
Programme Equipment
Salary costs
Trainee Allowances
Telephone & Inlernet
Rent
Heat & Light
Cleaning & Maintenance
Insurance
Transport
Travel
Water Rates
Maintenance
Tuck Shop Expenses
Stationery
Admininstration charges
New Build non capital Fees
Depreciation
86,358
720
124,565
22,033
1,244
64,529
23,100
142,727
1,012
8,110
4,416
6,599
2,010
6.123
3,179
4,416
950
467
534
390
6,2214
I,oii
2,549
1,354
29,651
29,651
290,076
283,866
Support Costs (95%)
2,254
292,330
1,104
284,970
Governance
Audit and Accounts
Legal & Professiond Fees
1,200
2,124
3,324
1.600
1,581
3,181
Support Costs (5%)
119
58
3.239
Total Resources Expended
295.873
288,209
Support Costs
Ground Rent
Sundry
Training
Staff Travel and Expenses
50
495
39
578
1,162
1.380
350
643
2,373

The National Council of Young Men's Christian
Associations of Ireland Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2023
MPower - Peace IV
2023
2022
Income
569,280
Cost of generating funds
Cost of generating voluntary income
5,961
5,961
Direct Charitable Activities
Programme cosls
Salary costs
Bank Charges
Office Rent
Staff Development
Telephone
Insurance
Staff Travel expense
108,591
376,393
292
3,500
5,042
2,046
2,560
5.651
504,075
Support Costs (95%)
504.075
Governance
Audit and Accounts
Legal & Professional Fees
1,000
18,964
19,964
Support Costs (50/0)
19.964
Total Resources Expended
530,000
Support Costs
35

The National Council of Young Men's Christian
Associations of Ireland Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2023
Castle Park
2023
2022
Income
82,474
66,920
Cost of generating funds
Cosl of generating voluntary income
Direct Charitable Activities
Programme costs
34,951
16,657
16,657
Support Costs (9596)
34,951
16.657
Governance
Support Costs (5%)
Totsl Resources Expended
34,951
16.657
Support Costs
36

The National Council of Young Men's Christian
Associations of Ireland Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2023
EA Funding Income & Expenditure- National and Greenhill
Newcomers -
FUSE
NOTE Core
VOLT USUB
CRED Collaboration
TOTAL
OPENING BALANCE I APRIL 2022
56.486
4,672
10.152
1.814
(i)
73,123
INCOME
36.000
36.000
EXPENDITURE
Salary costs
Returned unspent funding
36,000
36,000
60,396
55,724
4,672
TOTAL EXPENDITURE
36,000 55.724
4,672
96,396
Transfer bemeen restrictedlunrestricted funds
(762)
(762)
BALANCE AT 31 MARCH 2023
10,152
1.814
(i)
11.965
37

The National Council of Young Men's Christian
Associations of Ireland Limited
Detailed Statement of Financial Activities
for the year ended 31 March 2023
EA Funding Income & Expenditure- Newcastle
Period
Reset Grant Poverty T8UC PPE Fund ICT Grant
NOTE
Core
TOTAL
OPENING BALANCE I APRIL 2022
19
16
89
139
INCOME
130,000
130,000
EXPENDITURE
Cleaning materials
Heal and Light
Insuran
Rent
Salaries
Telephone
Audit fees
Programme costs
Returned unspent 2021-22
740
4.286
1.225
10.000
107.597
651
400
4.890
19
740
4,286
1,225
10.000
107.597
651
400
4.890
229
196
TOTAL EXPENDITURE
129.808
196
130,018
Transler befften restriciedlunrestricted funds
{16)
107
(i)
90
BALANCE AT 31 MARCH 2023
211
211

The National Council of Young Men's Christian
Asso¢rations of Ireland Limited
Detailed Statement ot Financial Activtties
for the year ended 31 March 2023
EA Funding Income & ExpenditUTe- Portadown YMCA
YMCA
Voice of Drug &
Spark
Young
Alcohol
ICT
Programme People Awareness Global Grant
Core I
Summer
Youth
Supplementary Boost Intervention
Adventure
Camp
NOTE
TOTAL
OPENING BALANCE I APRIL 2022
3.185
4,824
597
245
9,004
INCOME
110,222
39.041 10,435
12.984 30,000
202,682
EXPENDITURE
Cleaning materids
Heat & Light
Insuran
Other costs
Management Fees
s￿ary costs
Stalonery
Telephone
Transport
Waier rates
Programme costs
VolunteerAllowances
Reiurned unspeni funding
673
4.327
3.349
2,332
673
4,327
4.119
2,642
6.168
103,IB3
1,036
825
2,010
267
52.099
22.033
597
770
310
1.000
7,454
282
147
2,200
2.488
2.968
269
92,872
754
678
2,010
267
2.284
12.994
19.935
3,800
2,098
3,021 30.000
597
TOTAL EXPENDITURE
109.546
37.617
9,235
13.5BI 30.000
199 979
AT 31 MARCH 2023
676
3,185
IS2
6.248
1,200
245
11.707