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2026-03-31-accounts

Annual Report and Accounts for the year ended 31 March 2026

25/26

© COMHAIRLE NA GAELSCOLAÍOCHTA

First published: 2026 Copyright 2026 ISBN 9 781739 608545

You may re-use this information (excluding logos) free of charge in any format or medium, under the terms of the Open Government Licence. To view this licence, visit htpp://www.nationalarchives/gov.uk/doc/open-government-licence or email: psi@nationalarchives.gsi.gov.uk

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

Any enquiries regarding this document should be sent to the publisher: Comhairle na Gaelscolaíochta, Áras na bhFál, 202 Falls Road, Belfast, BT12 6AH.

This publication is also available for download from our website at www.comhairle.org

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

COMHAIRLE NA GAELSCOLAÍOCHTA
(LIMITED BY GUARANTEE)
CONTENTS
For the year ended 31 March 2026
PAGES
Reference and Administrative Information 1
Chairperson’s Report 2 - 3
Chief Executive’s Report 4 - 6
Report of the Directors 7 - 16
Statement of Accounting Officer’s Responsibilities 17
Remuneration Report 18 – 22
Governance Statement 23 – 41
Independent Auditor's Report to the Members 42 – 47
Statement of Financial Activities (incorporating an Income
and Expenditure Account) 48
Balance Sheet 49
Statement of Cash Flows 50
Notes to the Financial Statements 51 - 70

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REFERENCE AND ADMINISTRATIVE INFORMATION

Charity Registration Number NIC105808 Company Registration Number NI039115 Registered Office and Áras na bhFál Operational Address 202 Bóthar na bhFál Béal Feirste BT12 6AH Board of Directors on the date Ms Á Andrews the Annual Report was approved Mr S Ó Coinne (resigned 19 June 2025) Dr T Rogan Ms J Ni Fhearghusa (resigned 7 November 2025) Ms O Flanagan Mr C McCallan Ms R Kinnear Mr P Boyle Dr C Hayes (appointed 1 April 2025) Ms D Keeve (appointed 1 April 2025) Ms M Mhig Uaid (appointed 1 April 2025) Ms A M Nic An Tsabhaisigh (appointed 1 April 2025) Mr O Phillips (appointed 1 April 2025) Mr A Mc Vey (appointed 1 May 2025) Ms C M Nί Ruanaidh (appointed 5 November 2025) Ms L Ni Loinsigh (appointed 18 July 2025) Chief Executive Officer Ms M Thomasson Independent Auditor GMcG BELFAST Chartered Accountants & Statutory Auditor Alfred House 19 Alfred Street Belfast BT2 8EQ Bankers Bank of Ireland 202 Andersonstown Road Belfast BT11 9EB Danske Bank Corporate Banking P.O. Box 183 Donegall Square West Belfast BT1 6JS Solicitors Department Solicitors Office 2[nd] Floor Lanyon Plaza 7 Lanyon Pl Belfast BT1 3LP

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

THE CHAIRPERSON'S REPORT For the Year Ended 31 March 2026

It is my privilege to present the Annual Report of Comhairle na Gaelscolaíochta for 2025/26, a year characterised by sustained growth, strategic progress and continued strengthening of the Irish-medium education (IME) sector.

The progress outlined in this report reflects a collective effort across the organisation and the wider sector. I wish, at the outset, to acknowledge the outstanding leadership of our Chief Executive, Maria Thomasson. Her clear strategic direction, effective advocacy and strong engagement at system level have been central to advancing the position of IME within an increasingly complex policy environment. Under her leadership, CnaG has continued to deliver on its core mission while strengthening its influence across key areas of educational reform.

I also extend my sincere appreciation to the staff team, whose professionalism, expertise and commitment have ensured the successful delivery of priorities during a year of significant demand. In particular, the breadth and intensity of ongoing policy developments - including curriculum reform, teacher workload review, statutory assessment reform and the TransformED programme - have required a sustained and coordinated organisational response, which has been delivered to a high standard.

The Board welcomes the continued growth of the IME sector, with increasing enrolment across all phases and ongoing demand for new provision. Developments such as the opening of Naíscoil an Phiarsaigh in Derry, alongside continued work to establish and expand provision in areas including Tyrone, Fermanagh and Newry, demonstrate both the resilience of the sector and the commitment of local communities. This growth is underpinned by the dedication of parents, school leaders, practitioners and community advocates, whose work remains central to the success of Irish-medium education.

At a strategic level, 2025/26 represents a significant period of progress in the positioning of IME within the wider education system. The development of a new Irish-medium Education Strategy marks an important milestone and provides a critical opportunity to establish a coherent, long-term framework for the sector. The Board recognises the central role played by the Chief Executive and her team in ensuring that the needs and priorities of IME are effectively represented within this process.

We also welcome the increased recognition of the sector within broader system reforms, including the curriculum review and developments in statutory assessment. The appointment of an Irish-medium Curriculum Lead within the Department of Education is a particularly important step in strengthening system-wide understanding of the sector’s distinct linguistic and pedagogical requirements.

The Board further notes the importance of continued evidence-based advocacy in supporting these developments. Research undertaken during the year, including work on teacher workload and other sectoral priorities, has strengthened the case for IME and contributed to more informed policy discussion and decision-making.

Alongside these external developments, the organisation has made significant progress in strengthening its governance, corporate systems and organisational frameworks. The implementation of updated policies, enhanced financial management arrangements and

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

THE CHAIRPERSON'S REPORT For the Year Ended 31 March 2026 (Cont’d)

strengthened governance structures provides a robust foundation for the organisation. These developments ensure that CnaG is well positioned to operate with transparency, accountability and efficiency, and to deliver effectively on the ambitions set out in the Corporate Plan 2025– 2030.

The Board remains committed to providing strong strategic oversight and support to the organisation as it continues to navigate a dynamic and evolving policy landscape. In this context, I would like to thank my predecessor, Seosamh Ó Coinne, for his leadership and valued contribution to the Board. I also extend my sincere thanks to my fellow Board members for their continued commitment, expertise and voluntary service.

Finally, I wish to acknowledge the wider IME community. The continued growth and success of the sector is driven by the belief and dedication of parents, educators and advocates who champion the value of Irish-medium education. Their contribution remains fundamental to the progress achieved and to the opportunities that lie ahead.

As Chair, I am confident that, supported by strong leadership, a committed Board and a dedicated staff team, Comhairle na Gaelscolaíochta is well placed to continue advancing highquality Irish-medium education for the benefit of children and young people.

Orla Flanagan Chairperson

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

THE CHIEF EXECUTIVE’S REPORT For the Year Ended 31 March 2026

I am pleased to present the 2025/26 Annual Report of Comhairle na Gaelscolaíochta (CnaG). This year has been one of significant progress, consolidation and strategic clarity for the Irish-medium education (IME) sector. Building on the strong foundations laid in previous years, CnaG has continued to deliver on its core mission: to promote, support and facilitate the growth of high-quality Irish-medium education for the public benefit.

The IME sector continued its upward trajectory throughout 2025/26. According to Department of Education (DE) figures published in March 2026, 7,811 pupils are now enrolled in IME across all phases — an increase of 2.8% from the previous year. For the first time, more than 1,000 pupils are enrolled at pre-school level and over 1,000 pupils are attending IM provision within the Catholic Maintained sector. These figures reflect a 41.4% increase over the past decade and a remarkable 387.5% rise since records began in 2001/02.

This sustained growth is a testament to the dedication of parents, governors, school leaders, practitioners and community advocates who continue to champion the benefits of bilingualism and immersion education. Their commitment ensures that children and young people across the north can access high-quality Irish-medium provision that nurtures academic excellence, cultural identity and cognitive development.

A significant milestone this year was the establishment of Naíscoil an Phiarsaigh, the first IM early years provision in the Waterside, Derry. The setting opened in September 2025 and was formally admitted to the Pre-School Education Programme in January 2026, marking a historic development for the city.

CnaG also continued to support parent groups and school communities seeking to establish new statutory nursery provision or expand existing IME pathways. This work remains central to ensuring sustainable growth and equitable access to IME across all regions.

Throughout 2025/26, the Development Team has been working closely with communities in Tyrone and Fermanagh to progress the establishment of new IME post-primary provision in the area. We have supported and facilitated the creation of a dedicated steering group, bringing together parents, community representatives and sectoral partners to drive this work forward in a strategic and sustainable way.

In addition, we have been working closely with stakeholders in Newry to support the establishment of new IME pre-school provision in the city. This work reflects our commitment to ensuring that families across the region have access to high-quality early years immersion education, rooted in best practice and responsive to local demand.

2025/26 marked a turning point in the strategic positioning of IME within the wider education system.

Following many years of sustained advocacy, the Minister for Education formally initiated work on a new Irish-medium Education Strategy in April 2025. CnaG has played a central role in shaping this work, representing the sector at both the Working Group and Steering Group and ensuring that the needs, challenges and opportunities of IME are embedded throughout the strategy’s development. This represents a historic moment-the first time DE has undertaken a long-term, system-wide plan for the IME sector.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

THE CHIEF EXECUTIVE’S REPORT (Cont’d) For the Year Ended 31 March 2026

CnaG also contributed extensively to the TransformED programme and the Strategic Review of the Northern Ireland Curriculum. We advocated strongly for a curriculum that reflects immersion pedagogy, includes linguistically appropriate content and sequencing, and recognises the needs of bilingual learners. The Minister’s acknowledgement that the current curriculum ‘no longer meets the needs of all our children and young people’ aligns closely with the evidence and recommendations advanced by CnaG.

A major breakthrough this year was the appointment of the first Irish-medium Curriculum Lead within DE in February 2026-a development much welcomed by CnaG and the wider IME sector. The appointment of a dedicated officer with extensive experience as an immersion leader and practitioner ensures that the needs of the sector are presented competently, confidently and within the broader context of the ongoing curriculum review. This strategic development significantly strengthens the Department’s capacity to understand and respond to the distinct linguistic, pedagogical and curricular requirements of Irish-medium education, particularly at a time when multiple system-wide reforms are underway.

CnaG also engaged proactively with the independent Statutory Assessment Review, ensuring that the linguistic and pedagogical distinctiveness of IME was fully reflected in the Panel’s recommendations. The commitment to develop linguistically appropriate statutory assessments for IM schools represents a significant step forward for the sector.

I want to pay particular tribute to our Education Team, who have carried an exceptional workload this year. With multiple major system-wide reforms underway, including the launch and implementation of TransformED, the curriculum review, the Independent Review of Teacher Workload and the Review of Statutory Assessment, this has been a year of unprecedented intensity for the team. Their professionalism, expertise and unwavering commitment ensured that the voice of the IME sector was consistently represented across all key policy processes. Their contribution has been central to securing the progress outlined in this report.

Evidence-based advocacy remained a cornerstone of our work. A major development this year was the publication of Teacher Workload in the Irish-Medium Sector – Evidential Insights, conducted by Stranmillis University College and funded through A Fair Start. The research provided compelling evidence of the additional workload pressures faced by IM practitioners and informed the Independent Review of Teacher Workload, which, for the first time, included a dedicated section on IME.

CnaG also continued to commission and disseminate research to support sectoral development, including work on teacher workload, class size impacts on language acquisition, and the conditions of IME school accommodation.

Alongside sectoral advocacy, CnaG undertook a comprehensive programme of internal governance reform throughout 2024/25 and 2025/26. Supported by the Chief Executives’ Forum and HeadsTogether HR, we strengthened our corporate governance, financial management and organisational systems to ensure maximum efficiency, transparency and accountability.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

THE CHIEF EXECUTIVE’S REPORT (Cont’d) For the Year Ended 31 March 2026

Key achievements included:

These developments have significantly enhanced organisational resilience and strengthened CnaG’s capacity to deliver on its strategic aims.

This year marked an important transition in Board leadership. I wish to express my sincere thanks to Seosamh Ó Coinne, who served as Chairperson during the first quarter of 2025/26. His longstanding commitment, guidance and advocacy for the IME sector have been invaluable, and his contribution during this period is deeply appreciated.

I am also delighted to warmly welcome Orla Flanagan as the new Chairperson of Comhairle na Gaelscolaíochta. Orla has been exceptionally generous with her time, advice, energy and support throughout the year, and her extensive experience as an Irish-medium leader and practitioner has already brought significant additionality to the role. Her deep understanding of immersion education, combined with her strategic insight and commitment to the sector, has strengthened our work immeasurably. I look forward to continuing our collaboration as we deliver the ambitions set out in the Corporate Plan 2025–2030.

I extend my sincere gratitude to all Board members, past and present, for their voluntary service, expertise and unwavering commitment to the organisation.

I wish to thank the dedicated staff of Comhairle na Gaelscolaíochta for their professionalism, hard work and steadfast commitment to improving the lives and opportunities of children and young people across the IME sector. Their efforts underpin every achievement outlined in this report.

Finally, I acknowledge the parents, governors, school leaders, practitioners and community advocates whose passion and dedication continue to drive the growth and success of Irish-medium education. Their belief in the transformative power of bilingualism remains the foundation of our collective progress.

MS M THOMASSON Chief Executive

DATE: 18 June 2026

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS For the year ended 31 March 2026

The Directors of Comhairle na Gaelscolaíochta, who are also Trustees of the charitable company for the purposes of charity law, present their report and the audited financial statements of the charity for the year ended 31 March 2026. The financial statements have been prepared in accordance with the Government Financial Reporting Manual (FReM), Charities SORP (FRS 102), Companies Act 2006, Charity Law and the Company’s Memorandum and Articles of Association.

Reference and Administrative Details

Comhairle na Gaelscolaíochta (CnaG), is a charitable company LIMITED BY guarantee (Company Registration Number: NI039115). The charity is recognised by HM Revenue & Customs as a charitable body for taxation purposes and became registered with the Charity Commission for Northern Ireland on 3 April 2017 (Charity Registration Number: NIC105808).

Reference and administrative details are shown on page 1 of the annual report.

The responsibility for day to day management of the charitable company during the year was delegated to the Chief Executive Officer, Ms M Thomasson.

The Directors who served the charity during the year were as follows:

Ms Á Andrews Mr S Ó Coinne (resigned 19 June 2025) Dr T Rogan Ms J Ni Fhearghusa (resigned 7 November 2025) Ms O Flanagan Mr C McCallan Ms R Kinnear Mr P Boyle Dr C Hayes (appointed 1 April 2025) Ms D Keeve (appointed 1 April 2025) Ms M Mhig Uaid (appointed 1 April 2025) Ms A M Nic An Tsabhaisigh (appointed 1 April 2025) Mr O Phillips (appointed 1 April 2025) Mr A Mc Vey (appointed 1 May 2025) Ms C M Nί Ruanaidh (appointed 5 November 2025) Mr L Ni Loinsigh (appointed 18 July 2025)

The company is limited by guarantee and therefore no Directors had interests in share capital.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Structure, Governance & Management

Governing Document and Organisational Structure

The company was established in August 2000 under a Memorandum of Association which established the objects and powers of the charity and is governed under its Articles of Association. The company was set up by the Department of Education to promote, facilitate and encourage Irish-medium education in Northern Ireland in a co-ordinated, planned, educationally efficient and cost effective manner. In 2011/12 CnaG became designated as a Non-Departmental Public Body.

Directors

New Directors are briefed on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making process, the business plan and recent financial performance of the charity. They are free to discuss any issue with other Directors or key employees. Directors are encouraged to attend any appropriate external training events where these will facilitate the undertaking of their role. Training has also been conducted in conjunction with CEF for incoming and existing board members in April 2026.

The Board of Directors is made up of individuals with varying knowledge and expertise giving the charity a breadth of skills to help achieve its aims and objectives. New appointments are made to address particular areas of knowledge or skill:

The interests of the Irish-medium sector are represented by the number of nominating bodies who choose individuals to sit on the board along with chosen Principals, Teachers, Governors, Trustees and parental representatives from the sector.

The Directors who served during the year are detailed on page 6.

Further information on the recruitment and appointment of new Directors and the organisational structure is included in the Governance Statement on pages 22 to 35.

The Board of Directors has reviewed details of any other directorships held by Directors and do not perceive there to be any conflicts with management responsibilities. Should any conflict arise procedures are in place to ensure this does not affect the decision making process.

Background

The charity was established in 2000 by the Department of Education with the following aims:

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Structure, Governance & Management (Cont’d)

Accounting Officer

Ms M Thomasson was the Accounting Officer during the period of these financial statements.

Sickness Absence Data

For all staff throughout the year, the number of possible working days was 2,967 (2025: 2,901). The number of sick days totalled 115 (2025: 239). Hence, the non-attendance rate was 3.89% (2025: 8.24%).

Personal Data Related Incidents

There were no incidents of personal data lost during the year.

Risk management

The Board strives to follow best practice in the public sector and works in conjunction with its sponsoring branch within the Department of Education, following its advice and recommendations. The charity provides the Department of Education with reports and updates regarding internal controls and governance matters and there are regular governance and accountability meetings with the Department of Education.

Further information regarding Internal Controls and Risk Management is included in the Governance Statement on pages 23 to 341.

Aims, Objectives and Activities

The mission of the charity is to promote, facilitate and encourage all aspects of Irish-medium education (IME) through:

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Aims, Objectives and Activities (Cont’d)

This is achieved through the implementation of the following key objectives:

Achievements and Performance 2025/26

This section is a summary of what has been achieved throughout the year in accordance with the Comhairle na Gaelscolaoíochta Business Plan objectives and Corporate Vision for 2025/26. It is the assessment of DE, who evaluate our Business Plan, that 9 out of 9 objectives were either achieved in full.

Status Descriptor CnaG Assessment CnaG Assessment DE Assessment DE Assessment
Number % Number %
Achieved 9 100 9 100
Substantially achieved 0 0 0 0
Likely to be achieved but with
some delay		 0 0 0 0
Not achieved 0 0 0 0
Total 9 100 9 100

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Achievements and Performance 2025/26 (Cont’d)

Business Plan Objective: DE Strategic Priority 1 - CHAMPIONING the needs and aspirations of all our children and young people and the positive impact of education.

C1 – Children’s Services Co-operation Act

C2 – Development of an Overarching IME Strategy

Business Plan Objective: DE Strategic Priority 2 - HELPING children and young people by supporting well-being and learning.

H1 – Advocacy and Support for the IME Sector

Achievements

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Achievements and Performance 2025/26 (Cont’d)

H2 – Development of IME Provision for Pupils with SEN

Achievements

Business Plan Objective: DE Strategic Priority 3 - Inspiring children & young people to contribute positively to society

I1 – Irish-medium Education (IME)

I2 – Integrated Education (IE) – Irish-medium Provision

I3 – Shared Education

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Achievements and Performance 2025/26 (Cont’d)

Business Plan Objective: DE Strategic Priority 4 - Meeting learning needs & developing knowledge and skills

Business Plan Objective: DE Strategic Priority 5 - Delivering an Effective, Child-First, High-Quality Education System

D1 – Internal Self-Improvement and Governance

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Financial Review

The Department of Education core grant is the charity’s principal source of funds. Expenditure in the year went towards the achievements and objectives detailed on pages 9 to 13. Funding levels have been confirmed at a similar level for the year ended 31 March 2026.

The results for the year are set out on pages 48 to 70. The charity returned net incoming resources before actuarial movements of £41,125 for the year (2025 – £29,017). The results for the year are in line with budgets.

At 31 March 2026 the charity had total General Funds of £26,171 (2025 - £25,093) and total Restricted Funds of £21,238 (2025 - £31,191).

As CnaG is in the Public Sector and follows the guidance found in Managing Public Money NI (MPMNI) the Directors are obliged to keep the holding of reserves to a minimum. CnaG will draw down sufficient funds each month to match the budgeted expenditure from the Department of Education and the level of free reserves is kept low, generally less than four weeks expenditure.

At 31 March 2026 the charity held free reserves of £26,171 (2025 - £25,093) which represents approximately twelve days’ expenditure.

The accounting policy on pension costs included in Note 2 and the information in Note 14 of the financial statements provide details of how pension assets and liabilities have been accounted for.

Payments to Suppliers

CnaG is committed to the prompt payment of suppliers in accordance with guidance issued by the Department of Finance. Payment is due within thirty days of receipt of an undisputed invoice.

Plans for Future Periods

The charity plans to continue the activities outlined above in the forthcoming years, subject to satisfactory funding arrangements.

CnaG continues to be classified as a Non-Departmental Public Body.

Employees

CnaG aims to promote the involvement of all its employees in its aims and performance. The development of effective employee communication and consultation has continued as part of improving best practice within the organisation.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Directors’ Responsibility Statement

The Directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law. Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state 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 these financial statements, the Directors are required to:

The Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities, and to provide reasonable assurance that:

The financial statements have been prepared under a direction issued by the Department of Finance insofar as those requirements are appropriate.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS (Cont’d) For the year ended 31 March 2026

Statement of Disclosure of Information to Auditor

So far as each person who was a director at the date of approving of this report is aware:

By order of the Board

Registered Office: Áras na bhFál 202 Bóthar na bhFál Béal Feirste BT12 6AH

Ms O Flanagan Director

DATE: 18 June 2026

Registered as a charity No. NIC105808

Registered in Northern Ireland No. NI039115

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

STATEMENT OF ACCOUNTING OFFICER’S RESPONSIBILITIES For the year ended 31 March 2026

The Accounting Officer is Ms M Thomasson. As Accounting Officer she is responsible for preparing the annual accounts in accordance with the accounts direction issued by the Department of Education, with the approval of the Department of Finance.

The accounts are prepared on an accruals basis and must give a true and fair view of the state of the organisation’s affairs at the year end, and of its income and expenditure, recognised gains and losses and cash flows for the financial year.

In preparing the accounts, the Accounting Officer is required to comply with the Government Financial Reporting Manual (FReM) and in particular to:

The Accounting Officer is also responsible for:

The Accounting Officer is accountable to the Permanent Secretary of the Department of Education and, ultimately, to the Northern Ireland Assembly for the propriety and regularity of the finances for which they are answerable and for the economy, efficiency and effectiveness with which those resources are used.

The responsibilities of the Accounting Officer are set out in the Non-Departmental Public Bodies’ Accounting Officer Memorandum issued by the Department of Finance and in Managing Public Money Northern Ireland.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REMUNERATION REPORT For the year ended 31 March 2026

Audited Remuneration and Pension Entitlements – Senior Staff

The following section provides detail of the remuneration and pension interests of the Directors and senior staff of CnaG.

No members of the Board of Directors received any remuneration during the year.

The following details represent the cost of the Chief Executive to the charity:

2025-26 2025-26 2024-25 2024-25
Employee Salary
£’000		 Bonus
£’000		 Benefits
in kind
(to
nearest
£100)		 Pension
benefits
(to
nearest
£1,000)*		 Total
£’000		 Salary
£’000		 Bonus
£’000		 Benefits
in kind
(to
nearest
£100)		 Pension
benefits
(to
nearest
£1,000)*		 Total
£’000
Ms M
Thomasson		 65-70 - - 17 80-85 60-65 - - 16 75-80

Salary

‘Salary’ includes gross salary; performance pay or bonuses; overtime; recruitment and retention allowances; private office allowances and any other allowance to the extent that it is subject to UK taxation and any gratia payments.

Benefits in Kind

The monetary value of benefits in kind covers any benefits provided by the employer and treated by HM Revenue & Customs as a taxable emolument.

Fair Pay Disclosures (Audited Information)

Reporting bodies are required to disclose the relationship between the remuneration of the highest paid director in their organisation and the lower quartile, median and upper quartile remuneration of the organisation’s workforce.

The banded remuneration of the highest-paid director in CnaG in the financial year 2025-26 was £65,000 - £70,000 (2024-25: £60,000 - £65,000). The relationship between the mid-point of this band and the remuneration of the organisation’s workforce is disclosed below.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REMUNERATION REPORT (Cont’d) For the year ended 31 March 2026

Fair Pay Disclosures (Audited Information) (continued)

Median Earnings

The ratio of the highest paid director to the interquartile range within the workforce was:

2025-26 25th percentile Median 75th percentile
Total remuneration (£) 38,228 47,182 49,274
Pay ratio 1.59:1 1.29:1 1.23:1
2024-25 25th percentile Median 75th percentile
Total remuneration (£) 35,740 43,619 46,465
Pay ratio 1.56:1 1.28:1 1.20:1

Total remuneration includes salary, non-consolidated performance-related pay, and benefitsin-kind. It does not include severance payments, employer pension contributions and the cash equivalent transfer value of pensions.

For 2025-26 and 2024-25, the 25[th] percentile, median and 75[th] percentile remuneration values consisted solely of salary payments.

In 2025-26, no employees (2024-25: none) employees received remuneration in excess of the highest-paid director.

Remuneration ranged from £27,000 to £65,000 (2024-25: £25,000 to £63,000).

Reporting bodies are also required to disclose the percentage change from the previous financial year in the:

a) Salary and allowances, and b) Performance pay and bonuses

Of the highest paid director and of their employees as a whole.

The percentage changes in respect of CnaG are shown in the following table. It should be noted that the calculation for the highest paid director is based on the mid-point of the band within which their remuneration fell in each year.

Percentage change for: 2025-26 v 2024-25 2024-25 v 2023-24
Average employee salary
and allowances		 1.44% 5.51%
Highest paid director’s salary
and allowances		 7.00% 8.00%

Core Exit Packages

There are no core exit packages for CnaG.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REMUNERATION REPORT (Cont’d) For the year ended 31 March 2026

Staff Profile, Turnover, Remuneration (audited) and Sickness Absence

During 2025-26 CnaG had 12 full-time staff, all on payroll, and as at 31 March 2026 the number employed was 11 comprising 6 males and 5 females. The profile of the Directors of the company at that date was 7 male and 7 female.

Staff turnover for the year 2025-26 was 9% (2024-25 was 9%).

Remuneration Policy

The remuneration of senior staff members is set according to agreed NJC Scales.

Staff Costs

Wages and salaries
Social Security costs
Pension costs
Average Number of Persons Employed
Number of staff		 2026
£
502,010
47,288
48,169
597,467
2026
12		 2025
£
454,685
44,314
81,428
580,427
2025
11

Sickness Absence

CnaG has an overall average number of days lost through sickness of 10.4 days lost per employee in 25/26 (24/25 – 14.9).

During 2025-26, CnaG had no expenditure on consultancy and had no off-payroll engagements requiring assessment in line with IR35 conditions.

Pension Benefits

CnaG participates in the Northern Ireland Local Government Officers’ Superannuation Committee Scheme (NILGOSC).

The NILGOSC scheme is a funded benefit plan with benefits up to 31 March 2015 being linked to final salary. Benefits after 31 March 2015 are based on a Career Average Revalued Earnings Scheme. NILGOSC maintain a fund to provide for the payment of current and prospective benefits to members of the scheme. In order to ensure that this objective is achieved, the Committee must determine a suitable investment strategy, which provides both a high return on investments and an acceptable level of risk.

Employee contribution rates are based on pensionable pay and are in the range 5.5%10.5%. For 2025-26 the rates were as follows:

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REMUNERATION REPORT (Cont’d) For the year ended 31 March 2026

Band Range Contribution Rate
1 £0 - £18,300 5.5%
2 £18,301 - £28,100 5.8%
3 £28,101 - £47,000 6.5%
4 £47,001 - £57,200 6.8%
5 £57,201 - £113,500 8.5%
6 More than £113,500 10.5%

The employer contribution rate for 2025-26 was 19%.

For any membership accrued before 1 April 2009, benefits will accrue at a rate of 1/80[th] of the employee’s final year pensionable pay for each year of service and an automatic tax free lump sum of three times their pension. For all membership accrued from 1 April 2009, benefits accrue at a rate of 1/60[th] of final pensionable pay ended 31/03/2015 when a CARE pension scheme started on 01/04/2015 (LGPS (NI) 2015 scheme). Additional Voluntary Contributions (AVC) can be paid through the NILGOSC in-house AVC provider, Prudential.

Further details about the NILGOSC pension scheme can be found at the website www.nilgosc.org.uk and note 14 to the financial statements.

Audited Information

Employee Accrued Real increase in CETV at CETV at Real increase
pension at pension and 31/3/26 31/3/25 in CETV
pension age related lump sum
as at 31/3/26 at pension age
and related
lump sum
£’000s £’000s £’000s £’000s £’000s
Ms M Thomasson 9 1 103 85 10

Cash Equivalent Transfer Values

A Cash Equivalent Transfer Value (CETV) is the actuarially assessed capitalised value of the pension scheme benefits accrued by a member at a particular point in time. The benefits valued are the member’s accrued benefits and any contingent spouse’s pension payable from the scheme. A CETV is a payment made by a pension scheme or arrangement to secure pension benefits in another pension scheme or arrangement when the member leaves a scheme and chooses to transfer the benefits accrued in their former scheme. The pension figures shown relate to the benefits that the individual has accrued as a consequence of their total membership of the pension scheme, not just their service in a senior capacity to which disclosure applied. The CETV figures, and the other pension details, include the value of any pension benefit in another scheme or arrangement which the individual has transferred to the NILGOSC pension arrangements and for which the CS vote has received a transfer payment commensurate with the additional pension liabilities being assumed. They also include any additional pension benefit accrued to the member as a result of their purchasing additional years of pension service in the scheme at their own cost. CETVs are calculated in accordance with The Occupational Pension Schemes (Transfer Values) (Amendment) Regulations and do not take account of any actual or potential benefits resulting from Lifetime Allowance Tax which may be due when pension benefits are taken.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

REMUNERATION REPORT (Cont’d) For the year ended 31 March 2026

Real Increase in CETV

This reflects the increase in CETV effectively funded by the employer. It takes account of the increase in accrued pension due to inflation, contributions paid by the employee (including the value of any benefits transferred from another pension scheme or arrangement) and uses common market valuation factors for the start and end of the period.

McCloud Remedy

Discrimination identified by the courts in the way the 2015 pension reforms were introduced must be removed by the Department for Communities. It is expected that, in due course, eligible members with relevant service between 1 April 2015 and 31 March 2022 may be entitled to different pension benefits in relation to that period. This is known as the ‘McCloud Remedy’ and will impact many aspects of the Local Government Pension Scheme.

NILGOSC has been actively working through the implementation of the Remedy and continues to rectify benefits on member files where eligibility and the calculation of additional benefits amounts for members has been fully established. Where possible, NILGOSC has included any adjustment in the accrued current pension value and the CETV for 2025 and 2026. The adjustment in relation to the McCloud Remedy is a fluctuating amount, which will continue to fluctuate until the time pension benefits are taken. Therefore, any CETV growth between 2024/25 and 2025/26 may include a change in the provisional McCloud underpin, where relevant. McCloud provisional underpin adjustments will be included in the annual disclosed CETV values going forward as a matter of standard practice. Further information is available on the NILGOSC website at https://nilgosc.org.uk/employers/adminstering-thescheme/mccloud-remedy/.

MS M THOMASSON Accounting Officer

DATE: 18 June 2026

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT For the year ended 31 March 2026

Introduction

Comhairle na Gaelscolaíochta (CnaG), established in 2000, is a company limited by guarantee and without share capital. CnaG holds charitable status and was formally registered with the Charity Commission for Northern Ireland on 4 April 2017. Its constitution is set out in its Memorandum & Articles of Association.

‑ Although CnaG is a non statutory body and a registered charity, it receives its core funding via grant in aid from the Department of Education (DE) under Article 89 (2) of the Education (Northern Ireland) Order 1998. As CnaG’s funding is wholly provided by DE, the organisation ‑ was designated a Non Departmental Public Body (NDPB) in January 2011, bringing with it additional governance, disclosure and reporting requirements.

Scope of Responsibility

‑ CnaG’s role is to promote and encourage the development of Irish medium education (IME) and to facilitate a wide range of activities that support the growth of IME for the public benefit. IME contributes significantly to community development, cultural diversity, empowerment, and the academic, social and cognitive benefits associated with bilingualism.

‑ ‑ Our vision is the establishment of a sustainable network of high quality Irish medium schools, ‑ from early years through post primary education, located at the heart of thriving language communities.

Throughout 2025/26 CnaG worked intensively to clarify and strengthen its strategic direction, culminating in the development of the Corporate Plan 2025–2030.

Strategic Aims

Irish ‑ medium education aims to ensure that pupils become confident, fluent bilinguals in Irish and English, achieving excellent educational outcomes and enjoying the full benefits of immersion ‑ based bilingual learning.

In 2025/26, the IME sector continued to grow. According to DE figures published in March 2026, 7,811 (+2.8% from 2024/25) pupils are now enrolled in IME across all levels, including 1,009 (+4.34% from 2024/25) at pre-school, 4,731 (+2.38% from 2024/25) at primary level and ‑ 2,071 in post primary settings (+3.03% from 2024/25). For the first time, over 1000 pupils are enrolled at pre-school settings and over 1,000 pupils at IM Provision in Catholic Maintained Schools. These figures represent a (+41.4%) rise in the IM population over the past 10 years and a (+127.9%) increase over the last 20 years. Overall, since statistics were gathered for the IM sector for first time in 2001/02, the 25/6 figures constitute an overall increase in pupil numbers of (+387.5%).

CnaG continued to promote, advocate for and support the development of IME, engaging with DE, sectoral bodies and stakeholders across the education landscape.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Strategic Aims (Cont’d)

Key Activities and Strategic Progress in 2025/26

Sector Research and Evidence

Teacher Workload Research – Stranmillis University College (Funded through A Fair Start)

A major development during the reporting year was the publication of Teacher Workload in the Irish Medium Sector – Evidential Insights , conducted by Prof Noel Purdy OBE, Dr Claire McVeigh, Dr Mark Ballentine and Dr Emilia Symington at the Centre for Research in Educational Underachievement (CREU), Stranmillis University College. This research was funded through additional A Fair Start (AFS) funding provided to CnaG by DE.

The study, commissioned by CnaG, surveyed approximately one third of the IME workforce, providing compelling evidence that IM teachers routinely work well above their contracted 1,265 hours, due to the additional pedagogical demands of immersion education and the lack of sufficient IM teaching resources. The report identified substantial negative impacts on wellbeing, sustainability and retention, and presented a range of costed, achievable mitigations.

Engagement with the Independent Review of Teacher Workload

Following this research, CnaG engaged openly and constructively with the Independent Teacher Workload Review Panel, appointed by the Minister of Education. Due to CnaG’s sustained advocacy and strong evidence base, the Independent Review published in December 2025 included a dedicated section on Irish ‑ medium education — the first such recognition of the distinct workload pressures of IME practitioners within a Northern Ireland ‑ wide system review.

Irish ‑ Medium Education Strategy within DE

After many years of sustained advocacy, the Minister for Education formally acknowledged the need for a new Irish ‑ Medium Education Strategy. In April 2025, he authorised the initiation of this work within DE.

‑ CnaG engaged proactively and effectively from the outset, contributing to the co design of the strategy and coordinating contemporary, comprehensive representation from IME practitioners. We represented the sector at both the Working Group and Steering Group, ensuring that IME’s needs, challenges and opportunities are embedded throughout the strategy’s development.

This represents a historic moment — for the first time, DE is developing a strategic, long ‑ term plan to encourage and facilitate the growth and development of the IME sector.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Strategic Aims (Cont’d)

Engagement with TransformED and the Northern Ireland Curriculum Review

CnaG also played a significant role in the Minister’s TransformED strategy, particularly through extensive engagement with the Strategic Review of the Northern Ireland Curriculum, commissioned in November 2024 and published in June 2025.

We strongly advocated that any future curriculum must:

•reflect immersion pedagogy;

In his response to the Review, the Minister acknowledged that the existing curriculum “no longer meets the needs of all our children and young people.” This aligned with the Review’s conclusion that the current curriculum lacks appropriateness for learners in Irish ‑ immersion contexts.

CnaG ensured that IME ‑ specific issues were embedded in the Ministerial response and within wider TransformED policy workstreams.

Historic Appointment of an Irish ‑ Medium Curriculum Lead within DE

CnaG consistently highlighted the need for a dedicated Irish ‑ Medium Curriculum Lead within DE to strengthen understanding of IME and ensure specialist input into curriculum reform.

In February 2026, a highly experienced IME practitioner was appointed to this role — the first time in the Department’s history that an IM professional has been embedded within the curriculum team. CnaG views this as a major strategic step, enabling DE to better understand sectoral needs and supporting more informed, equitable policy development.

Irish-Medium Education (IME) Sector: Statutory Assessment Development

Comhairle na Gaelscolaíochta engaged proactively with both the Department and the independent Assessment Panel to ensure that the specific needs of the Irish-medium education (IME) sector were clearly understood and fully reflected in the recommendations published in the report dated 5 March 2026. Through sustained advocacy and direct input, we emphasised the linguistic, curricular and pedagogical distinctiveness of the IME sector, and the necessity of tailored statutory assessment arrangements that recognise and support immersion education.

In the report, the Panel recommends a rapid, well-resourced development programme for Irish-medium statutory assessments, ensuring both linguistic and curricular appropriateness. This aligns strongly with the core priorities we advocated throughout our engagement and represents a significant step forward for the sector.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Strategic Aims (Cont’d)

The panel also stated that to give effect to these recommendations, the Department will undertake the prompt development of specific, linguistically appropriate statutory assessments for Irish-medium schools. These assessments will:

We welcome the inclusion of these commitments within the governance framework and will continue to work closely with the Department to ensure that progress is monitored, transparent and aligned with the needs and aspirations of the IME community.

Expansion of Early Years Provision and Support for New Statutory IME Settings

A significant milestone for the IME sector during 2025/26 was the establishment of Naíscoil ‑ an Phiarsaigh, the first Irish medium early years provision in the Waterside, Derry. The setting opened its doors for the first time in September 2025 and was formally admitted to the Pre ‑ School Education Programme (PSEP) in January 2026. This development marks an important achievement for the city, with Irish ‑ medium education now available in an area previously without IME provision.

In addition to this landmark development, CnaG continued to support parent groups and school communities across the north who wish to establish new statutory nursery provision, and schools seeking to extend or enhance their current IME provision. Support included advisory guidance, assistance navigating statutory processes, and constructive collaboration with DE, the Education Authority and other partners to ensure the sustainable development of new provision aligned with immersion best practice.

Governance Framework

Comhairle recognises that the successful delivery of its strategic aims, objectives and priorities depends on the implementation of robust and effective governance arrangements. Corporate governance encompasses the laws, policies, systems, processes and behaviours that collectively determine how an organisation is directed, administered and controlled.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Governance Framework (Cont’d)

Comhairle’s governance framework defines the roles, responsibilities and procedures required for the effective and efficient conduct of its core activities. It also provides the mechanisms through which Comhairle monitors progress against its strategic objectives and assesses whether those objectives are contributing to the delivery of appropriate, high-quality and cost-effective services.

A key element of this framework is the system of internal control, which is designed to manage risk to a reasonable level. While it cannot eliminate all risk of failure to achieve policies, aims and objectives, it provides reasonable – though not absolute – assurance of organisational effectiveness. This system is based on an ongoing process to identify and prioritise the risks to the achievement of Comhairle’s objectives, to assess the likelihood and potential impact of those risks, and to ensure they are managed efficiently, effectively and economically.

As a public body and designated NDPB, Comhairle is committed to delivering excellent governance, ensuring accountability for its decisions and activities, and operating transparently in the public interest. This Governance Statement sets out how these principles are embedded within the organisation.

Strengthening Governance Structures and Organisational Resilience

Throughout 2024/25 and into 2025/26, CnaG placed significant focus on auditing, reviewing and strengthening its corporate governance and financial management systems to ensure maximum efficiency, improved organisational resilience and better outcomes for the IME sector. We were supported and guided in this programme of work by the Chief Executives’ Forum (CEF) and HR specialists HeadsTogether.

As CEO and Accounting Officer, I identified key matters requiring urgent attention and prioritised targeted actions, with the full support of the CnaG Board. During 2025/26, this work led to several important achievements:

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Governance Framework (Cont’d)

We have also invested heavily in organisational development and training:

The Senior Management Team (SMT) completed a comprehensive training schedule with HeadsTogether HR, including:

This programme was essential in embedding consistent leadership behaviours and strengthening managerial capacity across the organisation.

We delivered a comprehensive training and induction programme for new Board members, supported by the Chief Executives’ Forum (CEF), ensuring that Board members are confident in their roles and fully equipped to discharge their governance responsibilities effectively.

We have additionally undertaken a programme of briefings for staff to support awareness and understanding of the newly revised policies and procedures. Formal training on the new Staff Handbook is planned for early 2026/27 to ensure full implementation and consistent practice across the organisation.

Significant time and organisational focus have been invested in these governance enhancements, reflecting my recognition—as CEO and Accounting Officer—of the critical importance of strong governance in supporting CnaG’s mission and safeguarding public confidence.

Board and Sub-Committees Structure

During 2025/6, the Board of Directors consisted of 14 non-executive members representing a variety of different stakeholder interests. The board meetings are held on Thursdays in the months of April, June October and December. An AGM was held in June 2025 to sign the annual accounts.

Ms Orla Flanagan is Chair of the organisation.

Mrs Maria Thomasson is CEO of the organisation.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Structure of CnaG’s Board of Directors (Cont’d)

The structure of CnaG’s Board draws representation from five nominating Bodies actively associated with the delivery of IME, five members nominated from the schools’ base which covers pre-school, primary, post-primary, parent and governor sectors. There are two members appointed by the DE through the public appointments process.

The maximum number of 14 members can be seen in the composition of the Board below.

Comhairle na Gaelscolaíochta Representatives - 3 directors
Department of Education (DE) - 2 directors
IM Governor - 1 director
IM in CCMS schools (CCMS) - 1 director
IM teacher training (NISC / UCET) - 1 director
Irish-language sectoral interests (Foras na Gaeilge) - 1 director
IM in the south of Ireland (COGG) - 1 director
IM Preschools (ALTRAM) - 1 director
General Representatives - 3 directors

Total

14

Current Board Members (31 March 2026)

Comhairle na Gaelscolaíochta Representatives Aingeal Nic an tSábhaisigh Orla Flanagan (Chair) Ciarán Mac Ailín Department of Education (DE) Rosie Kinnear Paul Boyle IM Governor Mairéad Mhig Uaid IM in CCMS schools (CCMS) Aiden McVey IM teacher training (NISC / UCET) Thomas Rogan Irish-language sectoral interests (Foras na Gaeilge) Leonne Ní Loinsigh IM in the south of Ireland (COGG) Caitlín Ní Ruanaidh IM Preschools (ALTRAM) Áine Andrews General Representatives Owain Rhys Phillips Christopher Hayes Dara Keeve

Non-quorate Meetings:

There were no non-quorate meetings.

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

For the year ended 31 March 2026

Board Members’ attendance during 2025/26

Name 3/4/25 19/6/25 2/10/25 4/12/25 Total
X / X
Áine Andrews 1 1 1 1 4/4
Seosamh Ó Coinne 1 1 n/a n/a 2/2
Aiden McVey n/a 1 1 1 3/3
Caitlín Ní Runaidh n/a n/a n/a 0 0/1
Jacqueline Ní
Fhearghusa		 0 0 0 n/a 0/3
Leonne Ní Loinsigh n/a n/a 1 1 2/2
Thomas Rogan 0 1 1 1 3/4
Orla Flanagan 1 1 1 1 4/4
Ciarán Mac Ailín 1 0 1 0 2/4
Mairéad Mhig Uaid 0 1 1 0 2/4
Rosie Kinnear 1 1 0 1 3/4
Paul Boyle 1 1 1 1 4/4
Aingeal Nic an
tSábhaisigh		 1 1 1 1 4/4
Owain Rhys Phillips 1 1 0 1 3/4
Christopher Hayes 1 1 1 1 4/4
Dara Keeve 1 1 1 0 3/4
Total attendance 9/12 12/14 11/14 10/14 43/54

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Structure of Board Subcommittees

----- Start of picture text -----
CnaG Board of Directors
Permanent
Committees/Subcommittees
Audit & Risk Management
Committee
IME Strategy & Development
Subcommittee
Corporate Services
Subcommittee
----- End of picture text -----

A Business Plan was in place throughout 2025/26 and monitoring on progress against objectives was done at the end of quarters 2, 3 and 4. The Business Plan is the mechanism the Board of Comhairle uses to establish how it will achieve its aims and objectives for the forthcoming twelve months. In its evolution and ratification this plan will be subject to many different layers of scrutiny from the staff, sub-committees and Board. All final versions can only be accepted after this scrutiny, ratification and adoption by the Board.

All sub-Committees terms of reference were formally reviewed by the Board in spring 2023. In line with internal audit recommendations, Comhairle has also been reviewing a range of policies as well as the role of board and structures and remit of individual sub-committees.

A new, streamlined sub-committee structure was ratified by board on 18 April 2024 and came into effect in May 2024 which saw the reduction of 5 sub-committees to 3. New TOR were drafted for each committee and discussed/agreed at the first round of meetings. Chairs were also appointed at each of the first meetings of the sub-committees.

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Audit and Risk Assurance Committee (ARAC)

In accordance with its terms of reference the Audit and Risk Assurance Committee (ARAC) oversees financial reporting and the effectiveness of financial and regulatory compliance, controls and systems reporting. In addition, the committee monitors the effectiveness of CnaG’s internal audit function and reviews its material findings. This committee has a vital role in the oversight and monitoring of the annual Business Plan to ensure progress against actions is satisfactory throughout the year. This committee met four times during 2025/6. DE IA representatives and an officer from the IM team were present at every meeting.

The key role of the Audit and Risk Assurance Committee ensures that there are robust and regularly reviewed systems and structures in place to support the effective implementation and development of integrated governance and risk management systems across the Organisation. The Committee also reviews the effectiveness of the internal financial control systems and advises the Board and CEO on the strategic processes for internal control, accounting policies and the annual accounts.

The Committee throughout the year continued to review Corporate Risks to assure members that all risks were managed and mitigated accordingly.

In addition, the Committee reviewed the results of the internal audit report and the implementation of previous year's audit recommendations. The Committee advised and updated the Board on the internal and external audit reports received.

A summary report from the ARAC was presented to the Board by the chair of the committee following each meeting during the year.

Corporate Services Subcommittee

This committee met four times during in the year. Its function is to focus in greater detail on the financial, administrative and personnel issues in accordance with its terms of reference which are presented to the Board throughout the year. This committee also deals with all issues relating to staff and premises.

  1. The Corporate Services Committee supports the Board and CEO (as Accounting Officer) by providing independent oversight of the performance and effectiveness of corporate services functions of CnaG i.e. all non-educational aspects including finance, HR, and assets such as IT and premises.

  2. The Committee ensures that CnaG has effective corporate services in place to achieve its longer-term objectives and has no authority over operational decisions in CnaG which is managed by the Chief Executive.

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

IME Strategy and Development Subcommittee

This committee met four times during the year. The function of this committee is to provide strategic oversight to the development of IME.

  1. The Committee supports the Board and CEO (as Accounting Officer) by providing independent oversight of the development and implementation of CnaG’s longer-term IME strategy and development including new schools.

  2. The Committee ensures that CnaG has knowledge of the external environment and its impact on IME strategy and development to in place to achieve its longer-term objectives. The Committee has no authority over operational decisions in CnaG, which is managed by the Chief Executive.

Role of the Accounting Officer /CEO and Senior Management Team

The CEO is the Accounting Officer for CnaG and is supported by SMT. SMT consists of, a CEO, Senior Corporate Services Officer, Senior Education Officer, Senior Development Officer and Senior Policy and Advocacy Officer plus a temporary post of a Senior Fair Start Officer (1/4/25-20/2/26). Support and assistance is given to the Board of Directors in a number of ways.

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Organisational Chart of Comhairle na Gaelscolaíochta 2025/6

----- Start of picture text -----
Board of Directors
CEO
Senior Corporate Senior Development Senior Education Senior Policy & Fair Start Officer
Services Officer Support Officer Support Officer Advocacy Officer (1/4/25-20/2/26)
Marketing &
PA to CEO with Communications
2 Advisory Officers 1 Advisory Officer
Administrative duties Officer with
Administrative duties
----- End of picture text -----

Relationship between Board of Directors and Accounting Officer

The Accounting Officer reports during the year to the Board of Directors. There are also informal arrangements in place which allow further reporting, if required. The Accounting Officer of CnaG is also responsible to the Minister of Education through the Permanent Secretary and to the Northern Ireland legislative Assembly for the propriety and regularity of use of all resources voted by the Assembly for educational and related purposes. In 2025/26 the Chair of CnaG along with the CEO & Accounting Officer and Senior Corporate Services Officer met with the Permanent Secretary (DE) at Governance and Accountability Review (GAR) meetings twice in May and November 2025.

Compliance with the Corporate Governance: Code of Good Practice (NI) 2025

I can confirm that throughout 2025/26, CnaG continued to comply with the Corporate Governance in Central Government Departments Code of Good Practice NI 2025 .

Conflicts of Interest

Comhairle na Gaelscolaíochta understands and accepts the potential risks to the organisation as a result of Conflicts of Interests. We are particularly aware, in the context of a relatively small Irish language community, that those risks are heightened for an organisation such as ours. As such, CnaG records Conflicts of Interest at each sub-committee and board meeting, it is a standing item on the Board Agenda, and Directors leave the meeting when any discussion is taking place which may lead to a conflict of Interest.

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Assessment of Board Performance

The Chair and CEO arranged for board and senior officer training to be delivered by the CEF again throughout 2025/26 to new board members and senior officers. These sessions looked at Risk Management, Partnership working with DE, managing conflict of interests and wider Corporate Governance structures and requirements.

The Chair carried out an annual appraisal and assessment of skills and performance of all board members during January-February 2026. This identified strengths in the skills and expertise of board members and also areas for development or which require further training throughout 2026/27.

Other methods to assess ongoing effectiveness of the Board include:

Chair’s attendance at GAR meeting with the Permanent Secretary and other senior DE officials bi-annually.

Attendance carried out in 2025/26

The attendance at Sub-Committee meetings were monitored throughout the year with the following attendance levels:

The Strategy and Development of IME Sub-Committee:

Directors - Dates 4/6/25 17/09/25 19/11/25 11/3/26
Áine Andrews
Mairéad Mhig Uaid
Rosie Kinnear
Thomas Rogan
Jacqueline Ní Fhearghusa
Caitlín Ní Ruanaidh		 1
1
1
1
1
n/a		 1
1
1
0
1
n/a		 0
1
1
0
n/a
1		 1
1
1
0
n/a
1

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Attendance carried out in 2025/26 (Cont’d)

Corporate Services Sub-Committee:

Directors - Dates 3/6/25 16/9/25 18/11/25 10/3/26
Orla Flanagan
Ciarán Mac Ailín
Aingeal Nic an tSábhaisigh
Aiden McVey
Leonne Ní Loinsigh
Paul Boyle
Seosamh Ó Coinne		 1
1
1
1
n/a
n/a
1		 0
1
0
1
1
1
n/a		 1
1
1
1
1
n/a
n/a		 1
1
1
1
1
n/a
n/a

Audit and Risk Management Committee:

Directors - Dates 5/6/25 18/9/25 20/11/25 12/3/26
Christopher Hayes
Paul Boyle
Dara Keeve
Owain Phillips
Seosamh Ó Coinne		 1
1
0
1
1		 1
1
1
1
n/a		 1
1
1
0
n/a		 1
1
1
1
n/a

Review of Board and Committee Agendas and Meeting Schedule

In the previous year the Board agreed a reviewed timetable for Board meetings throughout the year whereby each committee would meet two weeks in advance of each full Board Meeting. This has been carried out after restructuring of committees carried out by the Chair/CEO with assistance and advice from the CEF.

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Attendance carried out in 2025/26 (Cont’d)

Attendance at board meetings is a standard item at each board meeting where attendance is assessed and, where appropriate, the following actions should be followed:

During the course of the year, the Chair was pleased about attendance levels and did not note any significant attendance issues. The continued use of Teams for sub-committee meetings allowed members a greater flexibility in order to attend. All board members remain committed to their roles on the Board and wish to continue in that capacity until their term ends.

Individual appraisals of board members:

This was carried out with all board members in January-February 2025/26.

Range and quality of data used by the Board.

The range and quality of the data received by the Board in 2025/6 was as follows:

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Board assessment and scrutiny at board and sub-committee level ensures that the quantity and quality of data is broadly in line with the needs of the Board which can be amended at the request of the Board. The data provided to the Board during the 2025/26 year was routinely and formally assessed and scrutinised at each board and committee meeting. Comments on quality and quantity, where appropriate, were reflected in board meeting minutes. Further assurances were also sought from the Audit and Risk Management Committee and from CnaG’s Internal Auditors. Chair and Senior Corporate Services Officer also attended Governance and Accountability meetings in 2025/26 along with the CEO/Accounting Officer.

Ministerial Directions

No Ministerial Directions were issued in 2025/6.

(ARAC)

During 2025/26 ARAC, with 4 members, held 4 meetings. The annual external audit for 2024/25 was completed in June 2025 and the Annual Report and unqualified set of accounts were presented to the Northern Ireland Assembly on 26 June 2025.

The overall opinion of Internal Audit was satisfactory for 2025/26.

Internal Audit issued three Priority 3 recommendations for improvement. The first relates to Procurement, recommending that Management introduce a formal process to document and report key budget-monitoring information and decisions, including variances, decisions taken and the rationale for those decisions, to strengthen accountability and ensure a clear audit trail. The second recommendation concerns CnaG’s Capacity and Capability to Undertake Project Initiatives, advising the development, approval and implementation of a proportionate, defined and documented project-management framework setting out minimum processes, governance arrangements, roles and responsibilities, approval requirements and reporting expectations, particularly for larger or more complex initiatives. The third area relates to outstanding Internal Audit recommendations.

At the time of review,18 recommendations remained outstanding: 4 from the 2024/25 audit plan and 14 from earlier plans dating back to 2016/17. Testing confirmed that 7 recommendations had been fully implemented, 1 partially implemented and 5 not implemented, with 1 relating to the use of personal devices deemed no longer relevant. Four further recommendations from the Information Security – IT Infrastructure review remain outstanding; although reported by CnaG as implemented, they have not yet been tested due to the need to engage the IT Audit Team, and it was agreed that the planned Cyber Security review would incorporate this assessment should NICS Internal Audit Services continue to provide audit provision. Internal Audit acknowledged the significant efforts made by Management and staff to implement previous recommendations and are satisfied that work will continue to ensure that all partially implemented and outstanding actions are fully addressed.

-38-

COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Corporate Risk Register 2025/26

Throughout 2025/26, CnaG took comprehensive steps to fully embed a robust and mature Risk Management Framework across the organisation. This included strengthening risk-identification processes, improving consistency in the application of risk scoring, and enhancing the frequency and quality of reporting to senior management and the Board. The Corporate Risk Register was refreshed to ensure that it continued to reflect the most material strategic, operational and financial risks facing the organisation, and that mitigation actions were clearly defined, monitored and proportionate. DE carried out its annual alignment exercise on the CRR and amendments were made as necessary.

CnaG has continued to promote a culture where risk management is understood as a shared organisational responsibility, ensuring that all managers and staff recognise their role in identifying, escalating and mitigating risk. As part of this work, risk training and awareness-raising activities were undertaken to reinforce the importance of timely reporting and accountability for risk ownership.

Internal Control and Upcoming Risks Identified

CnaG’s internal control system includes clearly defined reporting lines, delegated authority structures, authorisation procedures, a comprehensive budgeting and monthly financial reporting system, and a suite of written policies and procedures. The system of internal control is further strengthened by a range of assurance sources, including:

Internal Audit continues to play an important role in promoting best practice in risk management, evaluating the adequacy and effectiveness of controls, and supporting continuous improvement.

CnaG also maintains strong internal controls for financial reporting, including detailed budget planning and monitoring arrangements. The annual budget is approved by the Corporate Services Sub-committee and is reported to the Board at each meeting. Forecasts for the year are produced and updated quarterly, providing early visibility of variances and enabling management action where required. Finance, governance and risk issues are reported regularly to Department of Education officials through GAR and bi-monthly meetings with the IME (sponsor) Team, ensuring close sponsor oversight and transparent accountability.

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COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Significant work was undertaken throughout 2025/26 to update and strengthen the organisation’s internal controls. Risks were identified and monitored regularly via the Corporate Risk Register and discussed with Board members, the DE Sponsor Team, Internal Audit and the Permanent Secretary at GAR meetings. Swift mitigating actions were put in place where necessary to ensure timely and effective responses to emerging risks.

New Risks

The main risks within the organisation were considered regularly at bi-weekly SMT meetings and communicated to the Board through CEO reports and updates to ARAC. Risk management continued as a dynamic process throughout 2025/26, with emerging risks promptly assessed and integrated into the Corporate Risk Register.

The most significant risks identified during the year included:

Risk mitigation actions included a strong emphasis on advocacy to DE and other education stakeholders and escalating resourcing concerns to the Board and the Department through structured engagement.

Internal Audit Reports

As per the Internal Audit Final Report and Opinion for 2025/26;

‘My overall opinion on CnaG’s governance, risk management and internal control system is based on Internal Audit activity carried out during 2025/26 and cumulative assurances derived from Internal Audit activity during the previous three years. I have also taken account of the wider control framework in place throughout the organisation. I have concluded that an overall satisfactory opinion is appropriate. Whilst the provision of service is proportional, there is an inherent risk that given the small number of days provided, there may be weaknesses in the internal control system which Internal Audit are not aware of, or which were not brought to our attention.’

-40-

COMHAIRLE NA GAELSCOLAÍOCHTA

(LIMITED BY GUARANTEE)

GOVERNANCE STATEMENT (Cont’d) For the year ended 31 March 2026

Health and Safety

CnaG complies with its statutory obligations under health and safety legislation. A fit-for-purpose Health and Safety Policy is in place, is reviewed regularly, and has been communicated to all staff.

During 2025/26, CnaG ensured continued access to Occupational Health (OH) and Occupational Therapy (OT) services, supporting the wellbeing of employees and ensuring that any workplace health concerns could be addressed promptly and professionally. This arrangement will remain in place throughout 2026/27.

Lapses in Protective Security

There were no lapses in protective security identified during 2025/26.

CnaG remains committed to maintaining strong information security, data protection and physical security standards, supported by regular policy reviews and compliance checks.

Accounting Officer Statement

I am satisfied that I have delivered upon my responsibilities as Accounting Officer for Comhairle na Gaelscolaíochta and hereby declare to the Departmental Accounting Officer my fitness to act in this role.

As Chief Executive and Accounting Officer, I confirm that this Governance Statement has been formally reviewed by the Audit and Risk Assurance Committee and that it provides a complete and accurate reflection of the current state of governance, internal control and risk management within CnaG for the year 2025/26.

Signed:

MS M THOMASSON

Accounting Officer

DATE: 18 June 2026

-41-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMHAIRLE NA GAELSCOLAÍOCHTA

OPINION

We have audited the financial statements of Comhairle na Gaelscolaíochta (the ‘charitable company’) for the year ended 31 March 2026 which comprise of the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is 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’. We have also audited the information in the Remuneration Report that is described in that report as having been audited.

In our opinion the financial statements:

OPINION ON REGULARITY

In our opinion, in all material respects the expenditure and income recorded in the financial statements have been applied to the purposes intended by the Assembly and the financial transactions recorded in the financial statements conform to the authorities which govern them.

-42-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMHAIRLE NA GAELSCOLAÍOCHTA (CONTINUED)

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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 statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company’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 directors with respect to going concern are described in the relevant sections of this report.

OTHER INFORMATION

The Directors are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' Report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the 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 the regard.

-43-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMHAIRLE NA GAELSCOLAÍOCHTA (CONTINUED)

OPINION ON OTHER MATTERS

In our opinion:

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

RESPONSIBILITIES OF DIRECTORS

As explained more fully in the Report of the Directors, the Directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Directors determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Directors are responsible for assessing the charitable company’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 Directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

-44-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMHAIRLE NA GAELSCOLAÍOCHTA (CONTINUED)

AUDITORS’ RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements 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 that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements 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 financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

EXTENT TO WHICH THE AUDIT WAS CONSIDERED CAPABLE OF DETECTING IRREGULARITIES, INCLUDING FRAUD

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing potential risks of material misstatement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following:

-45-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMHAIRLE NA GAELSCOLAÍOCHTA (CONTINUED)

As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud and identified the greatest potential for fraud in income recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Companies Act 2016, and local tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the company’s ability to operate or to avoid a material penalty.

AUDIT REPONSE TO RISKS IDENTIFIED

Our procedures to respond to the risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

-46-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF COMHAIRLE NA GAELSCOLAÍOCHTA (CONTINUED)

USE OF OUR REPORT

This report is made solely to the Company's members, as a body, in accordance with chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Alfred House 19 Alfred Street Belfast BT2 8EQ

Date: 18 June 2026

Mr Nigel Moore FCA (Senior Statutory Auditor) For and on behalf GM[c] G BELFAST Chartered Accountants & Statutory Auditor

-47-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For the year ended 31 March 2026

Unrestricted
Restricted
Funds
2026
Funds
2026
Note
£
£
Income from
Donations and legacies
3
686,000
-
Investment income
4
4,599
Charitable activities
5
-
100,000
Other trading activities
6
1,711
-
Other income
7
-
-
Total income
692,310
100,000
Expenditure on
Charitable activities
8
641,232
109,953
Total expenditure
641,232
109,953
Net income/(expenditure)
before other gains and
losses
11
51,078
(9,953)
Actuarial losses in respect of
defined benefit pension
scheme
14
(50,000)
-
Net movement in funds
1,078
(9,953)
Reconciliation of funds
Total funds at 1 April 2025
25,093
31,191
Total funds at 31 March 2026
19/20
26,171
21,238		 Total
Funds
2026
£
686,000
4,599
100,000
1,711
-
792,310
751,185
751,185
41,125
(50,000)
(8,875)
56,284
47,409		 Total
Funds
2025
£
688,638
3,383
144,340
6,525
461
843,347
814,330
814,330
29,017
(7,000)
22,017
34,267
56,284		 Total
Funds
2025
£
688,638
3,383
144,340
6,525
461
843,347
814,330
814,330
29,017
(7,000)
22,017
34,267
56,284

22,017
34,267
56,284

All of the activities of the charitable company are classed as continuing.

The notes on pages 51 to 69 form part of these financial statements

-48-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

BALANCE SHEET As at 31 March 2026

Note
FIXED ASSETS
Tangible assets
15
CURRENT ASSETS
Debtors
16
Cash at bank and in hand
CREDITORS: Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
DEFINED BENEFIT PENSION SCHEME
ASSET/(LIABILITY)
14
NET ASSETS/(LIABILITIES)
CHARITY FUNDS
Restricted income funds
19
Unrestricted funds:-
Unrestricted funds excluding pension liability
Pension reserve
Total unrestricted income funds
20
TOTAL FUNDS		 2026
£
20,759
7,506
38,161
45,667
(19,017)
26,650
47,409
-
47,409
21,238
26,171
-
26,171
47,409		 2025
£
30,712
7,506
45,501
53,007
(27,435)
25,572
56,284
-
56,284
31,191
25,093
-
25,093
56,284


These financial statements were approved and authorised for issue by the directors on 18 June 2026 and were signed on their behalf by:

MS O FLANAGAN Director

Company Registration Number – NI039115

The notes on pages 51 to 69 form part of these financial statements

-49-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

STATEMENT OF CASH FLOWS For the year ended 31 March 2026

TATEMENT OF CASH FLOWS
or the year ended 31 March 2026
Note
Cash flows from operating activities:
Net cash used in operating activities
28
Cash flows from investing activities:
Interest receivable
Purchase of property, plant and equipment
Net cash used in investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
29
Relating to:
Cash at bank and in hand
Bank overdrafts included in creditors payable
within one year		 2026
£
(8,917)
1,599
-
1,599
(7,318)
45,479
38,161
38,161
-		 2025
£
17,164
1,383
(24,638)
(23,255)
(6,091)
51,570
45,479
45,501
(22)

The notes on pages 51 to 69 form part of these financial statements

-50-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2026

1. NATURE OF ORGANISATION

The principal activity of Comhairle na Gaelscolaiochta is to promote, facilitate and encourage Irish-medium education. The charity is a company limited by guarantee incorporated in Northern Ireland. The charity’s principal place of business is its registered office at Áras na bhFál, 202 Bóthar na bhFál, Béal Feirste, BT12 6AH.

2. ACCOUNTING POLICIES

Basis of Preparation of Financial Statements

The Directors consider that there are no material uncertainties about the charity’s ability to continue as a going concern, therefore the financial statements have been prepared on a going concern basis 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 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Comhairle na Gaelscolaiochta meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. The financial statements also meet the disclosure requirements of the Government Financial Reporting Manual (FREM) and those issued by the Department of Finance and Personnel in so far as those requirements are appropriate.

Statement of Cash Flows

Under FRS 102, cash flows are required to be shown separately for three categories only, namely, operating, investing and financing. The statement of cash flow reconciles to cash and cash equivalents. Cash and cash equivalents are defined in FRS 102 as “cash on hand and demand deposits and short term highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value”.

-51-

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

2. ACCOUNTING POLICIES (Cont'd)

Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities or equivalent benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. Staff costs and overhead expenses are allocated on an appropriate basis, such as time spent on those activities or floor space occupied by those activities.

(i) Charitable activities

This comprises all resources applied by the charity in undertaking its work to meet its charitable activities and includes both direct costs and support cost relating to these activities.

-52-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

2. ACCOUNTING POLICIES (Cont'd)

(ii) Governance costs

This includes the cost of governance arrangements which relate to the general running of the charity.

Operating leases

Annual rentals for assets financed by operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the Statement of Financial Activities on a straight-line basis over the lease term.

Employee Benefits

Through the Northern Ireland Local Government Officers’ Superannuation Committee (NILGOSC) the charity operates a pension scheme providing benefits based on final or average pensionable salary for certain employees.

The charity’s share of any deficit on NILGOSC is recognised as a liability on the Balance Sheet. A surplus is only recognised as an asset when it is probable that it represents the present value of economic benefits available to the charity. Changes to the asset/liability are charged to the Statement of Financial Activities (SOFA) as appropriate.

Tangible fixed assets

The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is calculated to write off the cost, less estimated residual value of tangible fixed assets over the expected useful economic lives of the assets concerned. The annual rates and bases used for this purpose are:

Fixtures, fittings and equipment

Fund accounting

The charity has two types of funds for which it is responsible, and which require separate disclosure. These are as follows:

(i) Restricted income funds

Represents grants, donations and other income received which are for specific purposes as laid down by the donor. Such purposes are within the overall aims of the charity.

-53-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

2. ACCOUNTING POLICIES (Cont'd)

(ii) Unrestricted income funds

General funds

Represents funds which are expendable at the discretion of the Directors in furtherance of the objects of the charity. In addition, funds may be held in order to finance capital investment and working capital.

Pension reserve

This fund represents the charity’s share of the surplus or deficit in the NILGOSC defined benefit pension scheme.

Taxation

As a charity, the company is not liable to either Income Tax or Corporation Tax.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the Balance Sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the Balance Sheet date.

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NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

2. ACCOUNTING POLICIES (Cont'd)

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Statement of Financial Activities in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance Sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Balance Sheet.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for income and expenditure during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. The following are the company’s key sources of estimation uncertainty:

Defined Benefit Pension Scheme – The actuarial valuations are based on certain assumptions as detailed in Note 14.

-55-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

3. INCOME FROM DONATIONS AND LEGACIES

Unrestricted Restricted Total Funds
Total Funds
Funds Funds 2026 2025
£ £ £ £
Donations - - - -
Department of Education 686,000 - 686,000 688,638
686,000 - 686,000 688,638

In 2026, all of the income from donations and legacies was unrestricted funds.

4. INVESTMENT INCOME

NVESTMENT INCOME
Unrestricted Restricted Total Funds
Total Funds
Funds Funds 2026 2025
£ £ £ £
Bank interest receivable 1,599 - 1,599 1,383
Other finance income 3,000 - 3,000 2,000
4,599 - 4,599 3,383

In 2026, all of the investment income was unrestricted funds.

5. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Restricted Total Funds
Total Funds
Funds Funds 2026 2025
£ £ £ £
Grants receivable
Foras na Gaeilge - - - 44,348
Department of Education - 100,000 100,000 99,992
- 100,000 100,000 144,340

The charity has only one principal activity, being the promotion of Irish-Medium Education.

In 2026, all of the income from charitable activities was restricted funds.

-56-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

6. OTHER TRADING ACTIVITIES

Unrestricted Restricted Total Funds
Total Funds
Funds Funds 2026 2025
£ £ £ £
Conference sponsorship 1,711 - 1,711 6,525
1,711 - 1,711 6,525

7. OTHER INCOME

OTHER INCOME
Unrestricted Restricted Total Funds
Total Funds
Funds Funds 2026 2025
£ £ £ £
Sundry income - - - 461
- - - 461

8. EXPENDITURE ON CHARITABLE ACTIVITIES

Staff Costs
2026
£
Depreciation
2026
£
Other Costs
£
Promotion of
Irish-Medium
Education
597,467
9,953
130,422
Expenditure on
governance
-
-
13,343
597,467
9,953
143,765		 Total
2026
£
737,842
13,343
751,185		 Total
2025
£
802,431
11,899
814,330

9. GOVERNANCE COSTS

GOVERNANCE COSTS
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2026 2025
£ £ £ £
Audit and accountancy fees
9,389		 - 9,389 8,384
Internal audit 3,954 - 3,954 3,515
Directors' travel - - - -
13,343 - 13,343 11,899

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

10. ANALYSIS OF EXPENDITURE BY FUND TYPE

Unrestricted
Funds
2026
£
Restricted
Funds
2026
£
Programmes
606,841
100,000
Support costs
31,029
_____-
637,870
100,000
NET EXPENDITURE FOR THE YEAR
This is stated after charging:
2026
£
Depreciation
9,953
Auditors remuneration:
- audit of the financial statements
7,500
- other services
1,889
Internal audit
3,954
Operating lease costs:
other assets
28,800
STAFF COSTS
Staff costs were as follows:
2026
£
Wages and salaries
502,010
Social security costs
47,288
Pension costs
48,169
597,467		 Total
2026
£
Total
2025
£
706,841
764,610
31,029
37,821
737,870
802,431
2025
£
7,984
6,000
2,384
3,515
23,000
2025
£
454,685
44,314
81,428
580,427

11. NET EXPENDITURE FOR THE YEAR

This is stated after charging:

12. STAFF COSTS

Staff costs were as follows:

The average monthly number of employees was 12 (2025 - 11) and the average monthly number of employees during the year expressed as full time equivalents was as follows (including casual and part-time staff):

Number of staff 2026
12		 2025
11

One employee received remuneration of more than £60,000 during the year (2025 – 1).

Remuneration in respect of key management personnel was £77,038 during the year.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

13. DIRECTORS' REMUNERATION

The Directors received no remuneration during the year (2025 – nil).

Four Directors were reimbursed for travel costs during the year totalling £748 (2025 – nil).

14. PENSIONS

The disclosures below relate to the liabilities within the Northern Ireland Local Government Officers’ Superannuation Pension Fund (the “Fund”) which is part of the Local Government Pension Scheme (“the LGPS”).

In accordance with Financial Reporting Standards, disclosure of certain information concerning assets, liabilities, income and expenditure relating to this pension scheme is required.

Contributions for the Accounting Period ended 31 March 2027

The Employer expects to pay regular contributions to the Fund, together with any payments to beneficiaries under the unfunded schemes, for the accounting period ended 31 March 2027 of £81,000.

Additional contributions may also become due in respect of any employer discretions to enhance members’ benefits in the fund over the next accounting period.

Assumptions

The last full actuarial valuation of pension liabilities was as at 31 March 2025. Liabilities have been estimated by the independent qualified actuary on an actuarial basis using the projected unit credit method. The principal assumptions used by the actuary in updating the latest valuation of the fund for FRS 102 purposes were:

Principal Financial Assumptions (% per annum)

31 March 2026 31 March 2025
Discount rate 6.2 5.8
CPI price inflation 2.8 2.5
Pension increases 2.8 2.5
Pension accounts revaluation date 2.8 2.5
Salary increases 4.3 4.0

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

14. PENSIONS (Cont’d)

Mortality Assumptions

The mortality assumptions were based on the recent actual mortality experience of members within the fund and allow for expected future mortality improvements.

Post Retirement Mortality
(retirement in normal health)		 31 March 2026 31 March 2025
Males
Year of Birth base table Standard SAPS Normal
Health All Amounts
(S1NMA)		 Standard SAPS Normal
Health All Amounts
(S1NMA)
Rating to above base table (years) Nil Nil
Scalingto above base table rates 95% 95%
Improvements to base table rates CMI 2025 with long term
rate of improvement of
1.25% per annum		 CMI 2014 with long term
rate of improvement of
1.5% per annum.
Member aged 65 at accounting
date		 22.0 21.6
Member aged 45 at accounting
date		 22.3 22.2
Females
Year of Birth base table Standard SAPS Normal
Health All Amounts
(S1NMA)		 Standard SAPS Normal
Health All Amounts
(S1NMA)
Rating to above base table (years) Nil Nil
Scalingto above base table rates 95% 95%
Improvements to base table rates CMI 2025 with long term
rate of improvement of
1.25% perannum		 CMI 2014 with long term
rate of improvement of
1.5% perannum.
Member aged 65 at accounting
date		 25.3 24.5
Member aged 45 at accounting
date		 25.6 25.2

Commutation

31 March 2026

Each member was assumed to surrender pension on retirement, such that the total cash received (including any accrual lump sum from pre 2009 service) is 85% of the permitted maximum.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

14. PENSIONS (Cont’d)

31 March 2025

Each member was assumed to surrender pension on retirement, such that the total cash received (including any accrual lump sum from pre 2009 service) is 75% of the permitted maximum.

Asset Allocation

The approximate split of assets for the fund as a whole (based on data supplied by the Fund Administering Authority) is shown in the table below.

Asset split Asset split
at 31 March 2026 at 31 March 2025
(%) (%)
Equities 43.1 41.3
Property 9.7 9.5
Government Bonds 21.4 15.7
Corporate Bonds 4.1 3.9
Multi Asset Credit 13.2 13.0
Cash 2.7 10.7
Other 5.8 5.9
Total 100.0 100.0

Reconciliation of Funded Status to Balance Sheet

Value as at Value as at
31 March 2026 31 March 2025
£M’s £M’s
Fair value of assets 3.366 3.164
Present value of funded liabilities (2.413) (2.319)
Present value of unfunded liabilities 0.000 0.000
Unrecognised asset (0.953) (0.845)
Pension asset recognised on the Balance
Sheet 0.000 0.000

At 31 March 2026 there is a net pension asset of £953,000 that has not been recognised in accordance with the accounting policy.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

14. PENSIONS (Cont’d)

Period Ended Period Ended
31 March 2026
31 March 2025
£M’s £M’s
Analysis of the SOFA Charge
Current service cost 0.049 0.081
Past service cost 0.000 0.000
Interest cost (0.003) (0.002)
Curtailment cost 0.000 0.000
Settlement cost 0.000 0.000
Expense recognised 0.046 0.079
Change to the Fair Value of Liabilities during the Accounting Period
Opening present value of liabilities 2.319 2.666
Current service cost 0.049 0.081
Interest cost 0.133 0.128
Contributions by participants 0.034 0.029
Actuarial (gains)/losses on liabilities (0.049) (0.541)
Net benefits paid out of the fund (0.073) (0.044)
Past service cost 0.000 0.000
Closing value of liabilities 2.413 2.319
Change to the Fair Value of Assets during the Accounting Period
hange to the Fair Value of Assets during the Accounting Period
Period Ended Period Ended
31 March 31 March
2026 2025
£M’s £M’s
Opening fair value of assets 3.164 2.981
Expected return on assets 0.185 0.145
Actuarial (losses)/gains on assets (0.040) (0.033)
Contributions by the employer 0.096 0.086
Contributions by participants 0.034 0.029
Net benefits paid out (0.073) (0.044)
Closing fair value of assets 3.366 3.164
Actual Return on Assets
Expected return on assets 0.185 0.145
Actuarial (losses)/gains on assets (0.040) (0.033)
Actual return on assets 0.145 0.112

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

14. PENSIONS (Cont’d)

Period Ended Period Ended
31 March 31 March
2026 2025
£M’s £M’s
Analysis of Amounts Recognised in the SOFA
Asset (losses)/gains arising during the period (0.040) (0.033)
Liability gains arising during the period 0.049 0.541
Adjustment loss due to restriction of surplus (0.059) (0.515)
Total actuarial (losses)/gains (0.050) (0.007)
History of Experience Gains and Losses
Experience gains/(losses) on assets (0.040) (0.033)
Percentage of assets 1.19% 1.04%
Experience gains on liabilities 0.049 0.541
Percentage of the present value of the liabilities 24.1% 23.3%

The Department of Education acts as guarantor in relation to CnaG’s pension liability.

15. TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Fixtures, fittings
& equipment
£
Cost
At 1 April 2025 76,914
Additions _____-
At 31 March 2026 _76,914
Depreciation
At 1 April 2025 46,202
Charge for the year 9,953
At 31 March 2026 56,155
Net Book Value
At 31 March 2026 20,759
At 31 March 2025 30,712

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

16. DEBTORS

Prepayments and accrued income
CREDITORS: Amounts falling due within one year
Bank overdrafts
Other creditors
Accruals and deferred income
Other taxation and social security		 2026
£
7,506
2026
£
-
380

18,637

-
19,017		 2025
£
7,506
2025
£
22
1,214
23,917
2,282
27,435

17. CREDITORS: Amounts falling due within one year

18. COMMITMENTS UNDER OPERATING LEASES

Total future minimum lease payments under non-cancellable operating leases as set out below.

2026 2025
Land and Other Land and Other
Buildings
items		 Buildings items
£ £ £ £
Expiry Date:
Within 1 year - - 17,250 -
Within 1 to 5 years - - -
 -
- - 17,250
 -

The disclosure relates to the lease on the charity’s premises, which expired during the year and has not yet been renewed. The charity continues to occupy the same premises.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

19. RESTRICTED INCOME FUNDS

ESTRICTED INCOME FUNDS
Balance at
1 Apr 2025
£
Department of
Education
-
Capital grant
30,768
Foras na Gaeilge
358
Department of
Education – Irish
Medium Fair Start
Funding
65
31,191		 Incoming
Resources
£
-
-
100,000
100,000		 Outgoing
Resources
£
Transfers
to/(from)
Balance at
31 Mar
2026
£
(9,953)
20,815
-
358
(100,000)
65
(109,953)
21,238

20. UNRESTRICTED INCOME FUNDS

Balance at
1 Apr 2025
Incoming
resources
Outgoing
resources


&
£
£
£
General Funds
25,093
692,310
(691,232)
Pension Reserve
-
-
-
25,093
692,310
(691,260)		 Other
Gains
Losses
Transfers
to/(from)
£
£
-
-
-
-
-
-		 Balance at
31 Mar 2026
£
26,171
-
26,171

21. EXPLANATORY NOTES TO COMHAIRLE NA GAELSCOLAÍOCHTA RESERVES

(i) Restricted Funds (Note 19)

(a) Department of Education – Irish-medium Fair Start

The Department of Education offered funding to provide additional focused support for the Irish Medium sector in the form of educational resources, initial teacher education, TPL and leadership training.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

21. EXPLANATORY NOTES TO COMHAIRLE NA GAELSCOLAÍOCHTA RESERVES (CONT’D)

(ii) Unrestricted Funds (Note 20)

(a) General Fund

This fund is the result of the charity’s strategic objective to establish reserves to provide sufficient funds to cover any unforeseen costs which may arise, as well as allowing for the payment of any liabilities which would arise should the charity cease to operate.

(b) Pension Reserve

This fund represents the charity’s share of the surplus or deficit in the NILGOSC defined benefit pension scheme.

22. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible
Fixed
Assets
Net
Current
Assets
Pension
Scheme
Assets
£
£
£
Restricted Income Funds
20,759
479
-
General Funds
-
26,171
-
Pension Reserve
-
-
-
Total Funds
20,759
26,650
-		 Total
£
21,238
26,171
-
47,409

23. RELATED PARTY TRANSACTIONS

The charity receives its core funding from the Department of Education, the sponsoring department of the charity. The amount receivable in the year was £786,000 (2025 - £788,630).

During the year no member of the Board or Management team has undertaken any material transaction with the charity.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

24. LOSSES AND SPECIAL PAYMENTS

There were no bad debts written off during the year (2025 – £nil). There were no cash losses written off during the year (2025 - £nil).

25. CONTINGENCIES

A portion of grants received may become repayable should certain conditions under which they were awarded cease to be fulfilled.

26. LIABILITY OF MEMBERS

Comhairle na Gaelscolaíochta is a company LIMITED BY guarantee and does not have share capital. The liability of each member is limited to an amount not exceeding £1.

27. EVENTS AFTER THE REPORTING PERIOD

No events occurred between the Balance Sheet date and the date on which these financial statements were authorised for issue that require disclosure.

The Accounting Officer authorised these financial statements for issue on …………...

28. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the year
Adjustment for:
Depreciation charges
Interest (receivable)/payable
Decrease in debtors
Increase/(decrease) in creditors
Loss on disposal of fixed assets
Pension service cost in excess of contributions
Net cash provided by operating activities		 2026
£
2025
£
41,125
29,017
9,953
7,984
(4,599)
(3,383)
-
-
(8,396)
(11,454)
-
-
(47,000)
(5,000)
(8,917)
17,164

-67-

COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

29. ANALYSIS OF CASH AND CASH EQUIVALENTS

ANALYSIS OF CASH AND CASH EQUIVALENTS
2026 2025
£ £
Cash in hand 38,161 45,501
The charity had no material net debt during the year.

30. GOING CONCERN

The DfE has provided an indicative budget allocation for CnaG for 2026-27 of £708,000 which represents a slight decrease relative to 2025-26 (£765,000).

In light of the factors, these accounts have been prepared on a going concern basis as, in the opinion of the Board of Directors, CnaG will continue to operate for the foreseeable future.

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COMHAIRLE NA GAELSCOLAÍOCHTA (LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (Cont’d) For the year ended 31 March 2026

31. ADDITIONAL DISCLOSURES TO COMPLY WITH FReM

FReM requires Non-Departmental Public Bodies to regard grant-in-aid received as contributions from controlling parties giving rise to a financial interest in the residual interest of the body and hence accounted for as financing i.e. by crediting them to the income and expenditure reserve.

In addition FReM requires grant-in-aid to be accounted for on a cash basis.

If CnaG were to comply with FReM the result of this compliance would be as follows:

Statement of Financial Activities prepared under FReM

Income
Income from:
Donations and legacies
Investment income
Charitable activities
Other trading activites
Other income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net expenditure
Actuarial (losses)/gains
Amount transferred to reserves
Analysis of Reserves prepared under FReM
Balance at 1 April
Grant in aid received in the year
Amount transferred to reserves
Balance at 31 March 2026		 2026
£
-
4,599
100,000
1,711
-
106,310
751,185
751,185
(644,875)
(50,000)
(694,875
56,284
686,000
(694,875)
47,409		 2025
£
-
3,383
144,340
6,525
461
154,709
814,330
814,330
(659,621)
(7,000)
(666,621)
34,267
688,638
(666,621)
56,284

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9 781739 608545