Irish FA Foundation Limited For the year ended 31 December 2024 Registered number: NI642595
TWENTY
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ANNUAL REPORT &
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[24] FINANCIAL STATEMENTS
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
| CONTENTS | |||
|---|---|---|---|
| TRUSTEES’ REPORT (INCORPORATING | THE DIRECTORS’ REPORT) | ||
| Annual Impact | 4 | OBJECTIVES, ACTIVITIES & IMPACT | |
| Chairman's Statement | 5 | Objectives, Activities & Impact 1 | 15 |
| Director of Foundation Update Public Beneft Statement |
6 7 |
Objectives, Activities & Impact 2 Objectives, Activities & Impact 3 |
20 25 |
| Foundation Overview | 8 | Objectives, Activities & Impact 4 | 30 |
| A Year in Review | 9 | International Disability Squads | 35 |
| Foundation Structure | 10 | ||
| Board | 11 | ||
| Governance Report | |||
| (Incorporating The Directors’ Report) | 12 | ||
FINANCIAL STATEMENTS
| FINANCIAL STATEMENTS | |
|---|---|
| Statement of Trustees’ Responsibilities | 38 |
| Independent Auditors’ Report | |
| to the Members of Irish FA | |
| Foundation Limited | 39 |
| Statement of Financial Activities | 41 |
| Charity Balance Sheet | 41 |
| Statement of Cash Flows | 42 |
| Notes to the Financial Statements | 42 |
Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
TRUSTEES’ REPORT (INCORPORATING THE DIRECTORS’ REPORT) Irish FA Foundation Limited 3
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
Annual Impact
86,197 46,840 39,357 REGISTERED FOOTBALL YOUTH FOOTBALL PLAYERS ADULT FOOTBALL PLAYERS PLAYERS 74,065 12,132 1,146 2,210 MALE PLAYERS FEMALE PLAYERS COMMUNITY ENGAGEMENT PARTICIPANTS
DISABILITY CLUB MEMBERS
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Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
Chairman’s Statement
This year the Foundation has remained steadfast in its mission to promote, foster and develop football for all, ensuring access to the game across every level of society.
On behalf of the Board of the Irish FA Foundation Limited (“Foundation”), I am honoured to present the 2024 Annual Report and Financial Statements, reflecting a year of significant milestones, continued progress and meaningful impact across Northern Ireland.
Similarly our disability football initiatives have continued to flourish, with increased playing opportunities for both youth and adult players, ensuring football truly remains a game for everyone.
This year the Foundation has remained steadfast in its mission to promote, foster and develop football for all, ensuring access to the game across every level of society.
The Youth Football Framework has been a major milestone for Northern Ireland football. The Framework provides a blueprint for all of youth football in Northern Ireland. The purpose is to maximise enjoyment and technical development for every child.
I extend my sincere gratitude to my fellow board members for their ongoing leadership and guidance throughout the year, and to the Foundation staff for their tireless commitment to delivering our objectives.
A special thank you goes to our exceptional volunteers, whose continued commitment and generosity have positively impacted communities across Northern Ireland, ensuring football remains a powerful force for connection and inclusion.
The development has been driven by close collaboration with schools, clubs, coaches, players and parents, ensuring that every child, regardless of ability, has the opportunity to experience football in a positive and supportive setting.
Looking forward, we remain committed to leaving a legacy in every school, club and community, with continued focus on participation, inclusivity and community well-being.
Our work with ethnic minority communities, refugee groups and those from under-represented backgrounds has expanded significantly, breaking down barriers and making football more inclusive than ever before.
The growth of women’s and girls’ football has been particularly inspiring, reaching more young players and expanding into adult club settings.
David Martin Trustee and Chairman Date: 01 May 2025
The Youth Football Framework has been a major milestone for Northern Ireland football.
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Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
Director of Foundation Update
The Disney Playmakers programme has expanded to clubs and continues to inspire young girls
As we reflect on the progress made by the Foundation throughout 2024, I am proud to present this year’s annual report.
It has been a year defined by strategic growth, innovation and a strengthened focus on community impact across Northern Ireland.
It has been a year defined by strategic growth, innovation and a strengthened focus on community impact across Northern Ireland.
Our commitment to the Foundation’s mission to promote, foster and develop football for all was exemplified through the successful implementation of the Youth Football Framework, built on a purpose to maximise enjoyment and technical development for every young player across schools and clubs.
The staff restructuring initiated last year has continued to deliver results, with our five specialised departments now fully embedded. This structure has allowed us to provide more targeted support to local clubs, schools and communities, improving the efficiency and reach of our programmes.
Significant strides have also been made in women’s and girls’ football. The Disney Playmakers programme has expanded to clubs and continues to inspire young girls, introducing hundreds of new participants to football in a fun, creative way.
To ensure long-term sustainability and accountability, we continue to build on our Outcomes-Based Accountability framework, enabling us to measure the impact of our work more effectively and transparently.
I would like to extend my sincere thanks to our dedicated staff, partners and the invaluable volunteers who form the backbone of football across Northern Ireland.
As we look forward, the Foundation remains firm in its commitment to leaving a lasting legacy in every school, club and community we serve.
James Thompson Director of Foundation Date: 01 May 2025
This year also marked a relaunch and wider rollout of the Ahead of the Game programme, empowering clubs with vital mental health resources and trained Mental Health Champions.
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Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
Public Benefit Statement
The Foundation has complied with its duty under the Charities Act (Northern Ireland) 2008.
The trustees are fully aware of the requirements of the Charity Commission for Northern Ireland and are operating entirely within the legislation. It is the opinion of the Trustees that this report demonstrates how the Foundation provides public benefit.
Public benefit is at the heart of all Foundation activities. As a prominent charitable organisation in Northern Ireland the Foundation is committed to advancing its charitable objectives and delivering meaningful impact to all individuals and communities across the country. Our dedication to public benefit is reflected throughout this Annual Report and is demonstrated in the programmes and activities highlighted along with the impact figures provided.
Key highlights include:
Football for All - the Foundation is committed to Football for All and continuously work to increase opportunities for all sections of the community in Northern Ireland.
Education and employment - the Foundation has continued to deliver interventions for individuals to advance their education and employment opportunities through football.
Club and community - there has been a continued focus on club and community football development, including in areas of social and economic deprivation.
Health and wellbeing - the Foundation has continued to develop and deliver a range of programmes for the health and wellbeing of communities in Northern Ireland.
- Community engagement the Foundation works with all sections of the community across Northern Ireland to deliver benefit irrespective of religious (or other) backgrounds.
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Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
FOUNDATION OVERVIEW
MISSION To promote, foster and develop football for all in Northern Ireland
VISION To inspire every person in Northern Ireland VALUES Progressive Inclusive Transparent Collaborative PURPOSE Build Capacity: Leave a legacy in every school, club and community IRISH FA CORPORATE STRATEGY 2022 - 2027 Performance Participation Facilities Revenue OBJECTIVES Increase participation in flexible Advance education by providing extracurricular support, football formats work experience and career development ACTIVITIES Let Them Play School-Club Link Community Football School Quality Mark Inclusive Football Education & Employability
Collaborative Healthy & Safe Excellence Socially Responsible PURPOSE Revenue Engagement Women's and Girls' Corporate Social Responsibility Football (CSR) & Sustainability Develop local clubs and community Advance health and well-being of the football provision people of Northern Ireland ACTIVITIES League Accreditation Volunteers Club Accreditation Ahead of the Game Girls Only Community Relations
PURPOSE Build Capacity: Leave a legacy in every school, club and community
IRISH FA CORPORATE STRATEGY 2022 - 2027
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Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
A Year in Review
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Translink Schools
Sports Inspire Awards Football For All Event
Competition Launched
PSNI Officers Net CP Team World
Coaching Certificates Championships
Lisburn Rangers FIFA & Irish FA –
International Women’s Day Girls’ Boost
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Football For All Event Youth Review Continues
Foundation supports
UEFA Grassroots Week
FIFA & Irish FA – 70 Teams Enjoy George Best
Girls’ Boost Community Cup
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McDonald’s Grassroots
Football Awards
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Foundation supports
Powerchair Caps Night
UEFA Grassroots Week
Re-Launch of Youth Football
Ahead of the Game Framework Launched
SEPT OCT NOV DEC
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Lisburn Rangers FIFA & Irish FA –
International Women’s Day Girls’ Boost
MAR APR MAY
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CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
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FOUNDATION STRUCTURE
FOUNDATION BOARD
DIRECTOR OF FOUNDATION DEVELOPMENT
Foundation Development
Ensure relevant funding for Foundation programmes
and embed disability football and women’s and
girls’ football in all departments.
Game Club Post Primary Primary Community
Development Development Development Development Engagement
Provide support to clubs and youth Provide support to clubs and adult Increase opportunities to play football, Increase opportunities to play football, Further develop programmes offered
leagues to develop flexible football leagues in governance, strategy promote School Quality Mark and offer promote School Quality Mark and within each community, including at
formats for all ages and abilities. development, safeguarding and education and employability courses in school/club links in primary schools. risk youth, ethnic minority groups,
recruiting volunteers. post primary schools. refugees, LGBTQIA+.
Grassroots Coach Education
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CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
BOARD
DAVID MARTIN Trustee and Chairman Appointed: September 2021
David is a lifelong servant of amateur football in Northern Ireland. He has served as Treasurer of the country’s largest league, the Northern Amateur League, since 1980. He became a member of the Irish Football Association (“Irish FA”) Council in 1981, serving the Association committees in every area of the game before being elected to the role of Association President from 2016 to 2021.
David was elected to the FIFA Council as Vice-President representing the four British National Associations (England, Northern Ireland, Scotland and Wales) from 2021-2023.
He is the Foundation Board representative on the Association’s Sustainability Committee and also acts as a Special Advisor to the UEFA Youth and Amateur Committee.
Before his retirement, David was the owner of a successful sports trophy business.
PATRICK NELSON Trustee Appointed: December 2016
Patrick Nelson has been CEO of the Irish FA since August 2009. As well as his position on the Foundation Board, he is also a director of the Association’s subsidiary IFA Stadium Development Company Limited and of the International Football Association Board (IFAB), the organisation which sets the Laws of the Game worldwide for football. Prior to joining the Association, Patrick was CEO at both Macclesfield Town and Notts County Football Clubs.
He holds an honours degree in Business Studies from Nottingham Trent University and a master’s degree in European Sports Governance from the Institute of Political Studies in Paris.
Patrick was appointed as a Visiting Professor in the School of Sport at Ulster University from February 2020.
In June 2023, Patrick was appointed as Chair of the National Trust Regional Advisory Group for Northern Ireland. Additionally in January 2024 Patrick was appointed Vice Chair of the Forever Mournes Project Board. In April 2024 Patrick was appointed by the Minister for Justice as an independent member of the Northern Ireland Policing Board.
ALLEN MCKINSTRY Trustee Appointed: April 2017
Allen is a retired Senior Vice Principal
of RBAI. Following his retirement from teaching in August 2015, he acted as coordinator for the South Belfast Area Learning Community until 2022. Since 2017 Allen has been Senior Exams Invigilator at QUB and has been a member of the CCEA Independent Appeals Committee since 2023.
Allen was formerly Chair of the Irish FA Board, Football, Youth and Audit & Risk Committees. He was also Chair of the Licensing Committee from 2003-2023. Within schools’ football, he represented Northern Ireland Schools’ Football Association (NISFA) on the Irish FA Council from 1994 -2011 and was former Hon. Secretary and Chairman of the NISFA and Schools’ Association Football International Board. Allen was previously a Governor of RBAI, Ballyclare High and Ballyclare Primary Schools.
RYAN ADAMS Trustee Appointed: July 2019
Ryan is a qualified solicitor and sports
lawyer. He is currently Senior Counsel
at FIFA. Prior to this he held senior legal roles at United Rugby Championship and NBC Sports Group. Alongside his non-executive directorship with the Foundation, he is a member of the Irish FA Audit & Risk Committee (ARC) and has an advisory role with the Northern Ireland Futsal Federation (NIFF).
He has amassed 15+ years experience
advising and working within sport in
various roles spanning disciplinary,
safeguarding and ethics, including with England Boxing, International MMA Federation and the West Riding County FA.
ALAN WILLIS Trustee Appointed: October 2020
Alan is a retired Civil Servant. He has
been involved with the grassroots/ amateur game for over 50 years both as a player and an administrator. Alan has been a member of the Mid Ulster Football Association Council for 30 years, previously acting as secretary and chairman of the Association. He is also a serving member of the Mid Ulster Football League. Prior to his appointment to the Foundation Board, Alan was a director of the Irish FA Board from 2011-2020. He is also a former member of the Association’s
Football Committee.
Outside of football, Alan has
volunteered under the ‘Time to Read
Programme’ which assists in helping primary school children improve their reading skills. He is also a keen cyclist and has been involved in a number of charity events, including raising funds for Northern Ireland Childrens Hospice.
RÓISÍN WOOD OBE Trustee Appointed: August 2023
Róisín is the Chief Executive Officer of The Community Foundation for Northern Ireland, Northern Ireland’s largest independent grant making organisation. Prior to this Róisín was Chief Executive Officer of Kick It Out, English football’s equality and inclusion organisation.
Róisín currently chairs the National League’s Strategic Review Group and is a member of their Ethics Committee. She was also awarded an honorary Fellowship from UCBB and Global Institute of Sport.
Róisín was recently appointed as a Fellow for the Centre for Democracy and Peace Building. As an advocate for positive social change, she continues to drive initiatives that will have a lasting impact on communities and individuals across Northern Ireland.
Awarded an OBE in 2018 for services to tackling discrimination in football, in October 2020 Róisín took on a new challenge as an Inclusive Leadership Consultant, highlighting her passion and commitment towards an inclusive society.
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Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
GOVERNANCE REPORT (INCORPORATING THE DIRECTORS’ REPORT)
FINANCIAL REVIEW
For the year ended 31 December 2024 the Foundation had a total income of £3,027k (2023: £3,274k) and total reserves at the end of the year of £1,658k (2023: £1,653k). Total unrestricted reserves at the end of the year were £1,658k (2023: £1,653k).
The charity will continue its current operations to achieve its long-term objectives. The Trustees believe the existing approach is effective and will maintain it, using lessons learned to inform ongoing resource allocation.
RESERVES POLICY
A financial target of the Foundation is to hold reserves equal to the anticipated operating expenditure for a normal sixmonth period. Reserves at the year end were in line with this policy.
PRINCIPAL FUNDING SOURCES
For the year ended 31 December 2024 the principal sources of funding for the Foundation were as follows:
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Sponsorship from partner organisations in the private sector, such as McDonald’s and M&S
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Income from education and coaching activities
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Grant funding from partner organisations in the sporting sector including UEFA and FIFA
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Grant funding from partners in the public sector, including Department for Communities, Department for Education and Sport Northern Ireland
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Grant funding from partners in the philanthropic and charitable sectors
INVESTMENT POLICY AND OBJECTIVES
The Foundation takes a risk averse view on investment of cash reserves and as such maintains a regular current account with a major high street bank in which all funds are held.
RISK MANAGEMENT
The Trustees have a duty to identify and review the risks to which the Foundation is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The Trustees are aware of potential internal and external risks faced by the Foundation and assess those risks on a regular basis. Additionally they undertake a formal risk management exercise annually.
The key risks at the present time relate to the health and safety of participants in the Foundation’s activities and the safeguarding of children and young people that are involved in the Foundation’s activities. The Foundation has appropriate policies in place to manage these identified risks and all staff receive training to embed these policies in the day-to-day activities.
Other risks and emerging risks are monitored by the Foundation and relevant controls implemented to manage these risks in line with the Foundation’s risk appetite set by the Board.
Management’s going concern assessment has taken into consideration the current financial position and principal risks facing the entity, and consider that there is no material uncertainty relating to going concern.
- The key judgments and estimates used to arrive at this conclusion include:
• The Foundation has sufficient liquidity and cash flow availability on an ongoing basis
• Confirmed visibility from UEFA and FIFA on
their financing programmes
- Support from various levels of government, including financial assistance
• Mitigating actions and processes implemented to ensure an effective control environment and availability of relevant management information on a continuing basis
EQUALITY, DIVERSITY AND INCLUSION
The Foundation’s ‘Football For All’ ethos is to create an environment in which all stakeholders - staff, participants and the wider community - has equal, dignified ease of access to our organisation, services and facilities. The Foundation aims to be inclusive, supportive, fair and free from discrimination and to actively promote equality and diversity and ensure that the legislation and policy requirements within the nine protected characteristics of equality and diversity are implemented into all working practices.
EMPLOYEES WITH DISABILITIES
Applications for employment by disabled
persons are always considered fully, bearing in mind the aptitudes of the applicant concerned. It is the policy of the Foundation that the training, career development and promotion of disabled people should, as far as possible, be identical to that of other employees. So, in the event that a member of staff becomes disabled, we will make every effort to ensure that their employment with the Foundation continues. This includes making any proper adjustments necessary to accommodate their disability.
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Director Feb Apr Jun Aug Oct Dec
David Martin
Patrick Nelson
Alan Willis
Allen McKinstry
R an Adams
y
Roisin Wood
Attended Absent
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This includes overseeing programmes, staffing, and day-to-day financial management.
STRUCTURE, GOVERNANCE AND
MANAGEMENT
The Foundation is managed and controlled
The SLT is made up of;
by its Trustees who sit as its Board of Directors. The Board is made up of six members, three of which are appointed following public advertisement and the remaining three are nominated by the sole member (Irish Football Association Limited). In accordance with the Articles of Association the three members nominated by the Irish Football Association Limited (“Association”) cannot hold a directorship at the Association at the same time as being a trustee and director of the Foundation.
Patrick Nelson, Chief Executive Officer
James Thompson, Director of Foundation
Graham Fitzgerald, Chief Operating Officer
Niall McClean, Finance Director
Danny Lynch, Director of Communications
Angela Platt, Director of Women’s Football
The Board is responsible for the overall governance and strategic direction of the charity. The Trustees set the charity’s long-term objectives and ensure that the organisation remains focused on achieving its charitable purposes in accordance with its governing document and relevant legislation.
Andy Waterworth, Director of Elite Player Development
Aaron Hughes MBE, Technical Director
However, all strategic decisions, including any changes to the charity’s business structure or staffing levels, are reserved for approval by the Board of Trustees. The Board also provides oversight through regular meetings and maintains close engagement with operational matters.
The day-to-day management and operations of the charity are delegated to the Irish FA Senior Leadership Team (“SLT”), who are responsible for delivering the charity’s objectives and managing its activities and resources effectively.
At each Board meeting, Trustees receive updates on a different operational area
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TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
GOVERNANCE REPORT (INCORPORATING THE DIRECTORS’ REPORT) CONTINUED
of the organisation to ensure comprehensive oversight over time. In addition, standing reports are presented at every meeting by key members of the senior leadership team.
INDUCTION AND TRAINING OF TRUSTEES
The Trustees receive an induction upon appointment to the Board and undertake regular training and development. The Board convenes sessions to review governance practice and enhance professional competence required for the role of trustee.
BOARD OF TRUSTEES
All service by Board Trustees is on a voluntary basis, with time and expertise freely donated to the work of the Foundation. The Board continued to strengthen performance through recruitment, evaluation, and training. We thank them for their continuing input and support.
BOARD MEETINGS
Board meetings are planned six times per year to discuss and agree on various strategic matters. The Chairman, in conjunction with the Irish FA CEO and the Company Secretary, plans an annual programme of business prior to the start of each financial year. This ensures that essential topics are covered at appropriate times, and that space is built in to give the Board the opportunity to have in-depth discussions on key issues.
The programme of business is prepared in conjunction with the annual programme for the Senior Leadership Team meetings, to ensure consistency and fluid reporting to the Board as and when required. All Trustees are expected to attend all Board meetings and details of attendance at meetings during the year are set out in this section. Trustees who were unable to attend specific meetings reviewed the relevant papers and provided their comments to the Chairman of the Board. Any Trustee who misses a meeting will, as a matter of course, receive the minutes of that
meeting for reference.
APPROACH TO GRANT MAKING
In line with the charity’s ethos, our grant-making
approach is rooted in supporting and empowering the schools, clubs, and communities we serve. We aim to build meaningful relationships based on trust, flexibility, and shared goals, enabling others to thrive in ways that matter most to them.
APPROACH TO FUNDRAISING ACTIVITIES
During the year, the Foundation undertook
fundraising activities to support its charitable objectives, including the sale of raffle tickets for prizes on match nights. These raffles were promoted as part of our community engagement efforts and provided an opportunity for supporters to contribute towards the development of grassroots football initiatives.
The Foundation worked with a professional fundraising platform, Klubfunder, which provided administrative and technical support for the management and operation of the raffles. Klubfunder did not retain any proceeds from the sale of tickets other than agreed fees for the provision of their services. Oversight and control of the fundraising activity remained with the Foundation at all times.
The Foundation ensured that all fundraising
activities were conducted in accordance with
relevant legal requirements, including those under the Gambling Act 2005 for small society lotteries. All raffles were carried out transparently and responsibly, with clear information provided to participants regarding the nature of the prizes, entry terms, and the charitable purpose of the funds raised.
Raffle ticket sales were restricted to attendees at match nights and were only offered in-person, ensuring that all participants were present and engaged with the event. Sales were overseen by staff and volunteers, who were briefed to
avoid selling tickets to anyone who appeared underage or vulnerable. Clear signage and verbal explanations were provided to inform participants that entry was optional and that all proceeds supported the Foundation’s charitable aims. No high-pressure sales techniques were used.
No complaints were received in relation to the Foundation’s fundraising activities during the reporting period.
The Foundation is committed to high standards of fundraising and supports the principles outlined in the Code of Fundraising Practice, as issued by the Fundraising Regulator. While the Foundation is not currently registered with the Fundraising Regulator, it takes all reasonable steps to ensure that fundraising activities are ethical, respectful, and compliant with applicable laws and guidance.
INDEPENDENT AUDITORS
In accordance with Section 485 of the Companies Act 2006, a resolution is to be proposed at the Annual General Meeting of the ultimate parent undertaking for reappointment of PricewaterhouseCoopers (Northern Ireland) LLP as auditors of the company.
SMALL COMPANIES’ EXEMPTION
In preparing this report, the directors have taken advantage of the small companies’ exemptions provided by Section 415A of the Companies Act 2006.
This report was approved by the Board on 01 May 2025 and signed on its behalf.
David Martin Trustee and Chairman Date: 01 May 2025
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OBJECTIVES, ACTIVITIES & IMPACT
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- OBJECTIVES, ACTIVITIES & IMPACT
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Objective 01
To advance amateur football, youth football, schools’ football and futsal in accordance with the remit of the Irish FA, for the benefit of the general public in any part of Northern Ireland. Featured activities: Let Them Play Community Football Inclusive Football
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WOMEN’S AND GIRLS’ FOOTBALL
LET THEM PLAY
ACTIVITIES & IMPACT Aim:
Increase participation in schools by building capacity within schools to offer football.
The Let Them Play programme continues to play a pivotal role in increasing football participation across primary, post-primary and special schools.
Through targeted interventions applied to schools that do not currently play football or have a lack of provision within their school environment, the programme adapts to address key areas for each school.
Strategy Pillars met:
PARTICIPATION
The programme adapts to address key areas for each school.
Tailored support comes in many forms, including coaching certifications, equipment packs and introducing small sided games - and the programme ensures football is accessible to pupils of all abilities.
Through initiatives such as Disney Playmakers, designed to introduce younger children to football through storytelling and play, and ongoing collaboration with UEFA to support special schools, the Let Them Play programme emphasises fun, inclusion and sustainability. U18 Boys Schools’ Cup winners Integrated College Dungannon In 2024 the programme saw significant growth: (year on year changes):
235 (+7%)
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PRIMARY SCHOOLS
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175 (+13%)
POST PRIMARY SCHOOLS
32 (0%) 32 (0%)
EQUIPMENT PACKS DISTRIBUTED
SPECIAL SCHOOLS
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COMMUNITY FOOTBALL
Strategy Pillars met:
PARTICIPATION
WOMEN’S AND SUSTAINABILITY GIRLS’ FOOTBALL & CSR
ACTIVITIES & IMPACT Aim:
Increase participation across Northern Ireland by building capacity to offer flexible football formats.
The Community Football programme continues to be a cornerstone of football participation across Northern Ireland, providing flexible formats and opportunities for players of all ages and abilities.
By partnering with local councils, community organisations and key sponsors such as McDonald’s, the programme ensures football remains accessible to everyone.
The Community Football programme remains committed to addressing participation trends and delivering tailored opportunities for players across Northern Ireland.
With continued focus on inclusion, fun and flexibility, the programme provides a vital pathway for players of all ages to engage with football in a way that suits their motivation.
The programme ensures football remains accessible to everyone.
Holiday Camps
In 2024 the programme delivered significant impact (year on year changes):
86,197 (BASELINE) 46,840 (BASELINE) 39,357 (BASELINE) 4,419 (+22%) 1,077 (+42%) 37 (+48%) REGISTERED YOUTH FOOTBALL ADULT FOOTBALL HOLIDAY CAMP MCDONALD’S FUN FUTSAL CLUBS FOOTBALL PLAYERS PLAYERS PLAYERS PARTICIPATION FOOTBALL
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INCLUSIVE FOOTBALL
ACTIVITIES & IMPACT Aim:
Develop flexible formats to increase participation across all ability levels.
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SUSTAINABILITY
PARTICIPATION
& CSR
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Strategy Pillars met:
The Inclusive Football programme is dedicated
Collaboration with clubs and community partners ensures football remains a game for everyone.
to ensuring that football is accessible to everyone, regardless of ability or background.
Through targeted initiatives, the programme continues to expand opportunities for players with disabilities, promoting inclusivity across Northern Ireland.
The Inclusive Football programme remains at the forefront of promoting equality and diversity, delivering tailored opportunities that allow individuals of all abilities to thrive.
As the programme continues to grow, its emphasis on collaboration with clubs and community partners ensures football remains a game for everyone.
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George Best Community Cup
In 2024 the programme achieved significant milestones (year on year changes):
44 (+110%) 2,210 (+34%) 57 (0%) 304 (+90%)
MCDONALD’S FUN DISABILITY DISABILITY CLUB YOUTH LEAGUE
FOOTBALL DISABILITY CLUB MEMBERS SECTIONS DISABILITY PLAYERS
SESSIONS
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344 (+19%)
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ADULT LEAGUE DISABILITY PLAYERS
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142 (+95%)
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AUTISM FRIENDLY HOLIDAY CAMPS
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A landmark day for
the Irish Football
Association.
Irish FA Foundation Limited
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REVOLUTIONISING YOUTH FOOTBALL
SPOTLIGHT FEATURE
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Objective
02
To advance education by providing work experience and support to educational establishments and extracurricular educational groups (targeting young people including those not in education or employment [NEETs] and areas of social need).
Featured activities: School-Club Link School Quality Mark Education & Employability
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SCHOOL-CLUB LINK
School-Club Link has a collaborative approach with Post Primary, Primary and Club Development Officers. This innovative initiative fosters collaboration between our schools and local accredited football clubs. By establishing a robust network, the School-Club Link programme aims to significantly expand opportunities for young people to develop their football skills within and beyond the school environment.
ACTIVITIES & IMPACT
Aim:
Develop extracurricular support in schools by establishing links with schools and accredited clubs.
The programme serves as a bridge between the classroom and the wider footballing community. Partnering with established clubs provides students with access to diverse football experiences. Programmes can be tailored to specific needs, such as girls’ only sessions, mixed teams and/or disability-inclusive training. The programme supported the following participation metrics: 14 (BASELINE) 16 (BASELINE) 30 POST-PRIMARY SCHOOLS PRIMARY SCHOOLS
The programme supported the following participation metrics:
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30 (BASELINE)
JUNIOR CLUBS
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Strategy Pillars met:
The benefits of the programme are far-reaching. Students can not only cultivate a lifelong love for football but also develop valuable life skills like leadership and self-esteem. Schools can expect a healthier student body and a broader range of football opportunities. Clubs will benefit from increased community visibility, potential funding opportunities and a larger pool of potential players and volunteers.
0 (BASELINE) INTERMEDIATE AND SENIOR CLUB LEVELS
WOMEN’S AND SUSTAINABILITY GIRLS’ FOOTBALL & CSR
PARTICIPATION
This innovative initiative fosters collaboration between our schools and local accredited football clubs.
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SCHOOL QUALITY MARK
By providing resources, training and structured accreditation, the programme ensures that schools are equipped to promote participation, create positive environments and inspire the next generation of footballers.
ACTIVITIES & IMPACT Aim:
Improve the impact of extracurricular activities by improving the quality of football resources in schools.
The School Quality Mark programme continues to focus on improving access to resources and providing tailored support to schools. This includes delivering equipment packs and coaching certifications.
The programme has fostered collaboration between schools and the Foundation, ensuring that football provision remains sustainable and impactful.
By celebrating and supporting schools that prioritise football, the School Quality Mark reflects the Foundation’s commitment to building a strong football culture within education.
In 2024 the programme achieved the following milestones (year on year changes):
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462 (+13%)
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£4,000 (+33%)
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NATIONAL COACHING CERTIFICATE (NCC)-QUALIFIED TEACHERS/STUDENTS
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EQUIPMENT VALUE
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WOMEN’S AND SUSTAINABILITY GIRLS’ FOOTBALL & CSR
Strategy Pillars met:
PARTICIPATION
The School Quality Mark reflects the Foundation’s commitment to building a strong football culture within education.
School Quality Mark
69 (+33%) 82 (+21%)
POST-PRIMARY SCHOOLS
PRIMARY SCHOOLS
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EDUCATION & EMPLOYABILITY
ACTIVITIES & IMPACT
The Education & Employability programme empowers young people by providing qualifications, coaching opportunities and hands-on experience to build future careers in football. By partnering with schools and colleges, the programme ensures that participants gain the skills, confidence and opportunities needed to thrive both on and off the pitch.
Aim:
Establish greater work experience and career development opportunities in schools through specific coaching and leisure qualifications (BTEC/A-Level).
The Education & Employability programme continues to serve as a pathway for young people into football, focusing on transferable skills, community involvement and professional development.
By supporting students through education, training and real-world experience, the programme reinforces the Foundation’s commitment to inspiring the next generation. In 2024 the programme achieved the following milestones (year on year changes): 633 (+18%) 24 (+50%) STUDENTS GRADUATED SCHOOLS
7 (-22%) COLLEGES
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SUSTAINABILITY
& CSR
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Strategy Pillars met:
The programme reinforces the Foundation’s commitment to inspiring the next generation.
Education & Employability
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113 (+38%) 27 (-57%)
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STUDENTS - FOUNDATION STUDENTS - FOUNDATION VOLUNTEERING COACHING
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It won’t be an
easy game because
I know what’s on the
line. Big pitch, good
facilities, it’ll be a
tough game to play.
Irish FA Foundation Limited
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2024 SCHOOLS’ CUP FINAL
SPOTLIGHT FEATURE
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Objective 03
To adopt an inclusive approach so that all members of the community have access to our initiatives, regardless of background, gender, religion, politics, race or sexual orientation, in support of the wider charitable objectives of the Irish FA.
Featured activities: League Accreditation Club Accreditation Girls Only
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LEAGUE ACCREDITATION
The League Accreditation programme is designed to enhance the operational standards of youth and adult football leagues across Northern Ireland. By focusing on governance, safeguarding and volunteer retention, the programme ensures leagues are better equipped to provide a safe, inclusive and highquality footballing experience for all players.
ACTIVITIES & IMPACT
Aim:
Improve the provision of football by building capacity within adult and youth leagues.
These consultations have provided valuable insights into the challenges leagues face and will inform the next stages of the programme’s development.
The Youth Football Framework, which will begin implementation in 2025, will serve as a key catalyst for advancing the League Accreditation programme by establishing consistent standards and supporting operational excellence across all leagues.
The Foundation remains committed to delivering a League Accreditation programme that recognises, and rewards leagues prioritising safeguarding, governance and volunteer engagement. Through collaboration and continued refinement, the programme will provide the tools and resources leagues need to grow and thrive.
In 2024, the Foundation continued to work closely with leagues to gather feedback and refine the programme’s structure.
The programme will provide the tools and resources leagues need to grow and thrive.
Strategy Pillars met:
SUSTAINABILITY PARTICIPATION & CSR
While no leagues have yet been fully accredited, significant progress was made in engaging key stakeholders:
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22 11 2 1
YOUTH LEAGUES AND SMALL- ADULT LEAGUES DISABILITY LEAGUE FUTSAL LEAGUES
SIDED GAMES COMMITTEES
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CLUB ACCREDITATION
Strategy Pillars met:
WOMEN’S AND SUSTAINABILITY GIRLS’ FOOTBALL & CSR
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ACTIVITIES & IMPACT The Club Accreditation programme is designed the programme ensures that they remain at the
to support and recognise clubs that achieve heart of their communities and are supported in
excellence in governance, safeguarding and achieving long-term sustainability.
Aim:
operational standards.
In 2024, the programme underwent a
Improve the provision By providing a clear framework and tailored significant change in process, with a
resources, the programme ensures clubs are revised structure introduced to simplify and
of football by building equipped to deliver safe, inclusive and sustainable streamline the accreditation journey for clubs.
capacity within clubs. football experiences for their communities. The updated framework places a stronger
emphasis on supporting clubs through
The updated process provided greater clarity
tailored workshops, mentorship and resources,
on the requirements for governance and
ensuring they have the tools needed to
safeguarding. Clubs were also given access to
achieve and maintain accreditation.
expanded training opportunities for volunteers
and administrators, ensuring they are better
prepared to meet operational standards.
The Club Accreditation programme continues By recognising
to demonstrate the Foundation’s commitment clubs that excel, the
to strengthening grassroots football across
Northern Ireland. By recognising clubs that excel, programme ensures that
they remain at the heart
of their communities
Club Accreditation celebration event
Key outcomes for 2024 include (year on year changes):
40 (0%) 9 (0%) 28 (0%) 2 (0%) 1 (0%) 9 (0%)
CLUBS ACCREDITED YOUTH-ONLY CLUBS AMATEUR CLUBS WOMEN’S CLUBS FUTSAL CLUB DISABILITY CLUBS/
SECTIONS
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ACTIVITIES & IMPACT Aim:
Improve the provision of football by building capacity within clubs.
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GIRLS’ ONLY
Strategy Pillars met:
WOMEN’S AND PARTICIPATION GIRLS’ FOOTBALL
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ACTIVITIES & IMPACT The Girls’ and Women’s Football programme continues to play a vital role
in increasing participation and leadership opportunities for females across
Northern Ireland football.
Aim:
By focusing on targeted initiatives, the programme promotes accessibility,
Improve the provision of girls’ representation and growth at every level of the game.
and women’s football by Despite challenges, the Girls’ and Women’s Football programme remains
committed to creating new opportunities for coaches, administrators,
developing clubs and girls- players and leaders.
only programmes.
The programme promotes
accessibility, representation and growth
at every level of the game
Disney Playmakers Festival
In 2024 the programme achieved the following outcomes (year on year changes):
2,176 (-6%) 9,956 (+9%) 72 (+4%) 1,682 (-8%) 157 (+16%) 616 (+19%)
ADULT FOOTBALL YOUTH FOOTBALL WOMEN’S CLUB DISNEY PLAYMAKERS FEMALE FOOTBALL HOLIDAY CAMP
PLAYERS PLAYERS TEAMS PARTICIPANTS LEADERS PARTICIPANTS
PARTICIPANTS
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ACTIVITIES & IMPACT
Aim:
Improve the provision of girls’ and women’s football by developing clubs and girlsonly programmes.
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Even if we lose,
we all support
each other.
Irish FA Foundation Limited
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FIFA DEVELOPMENT LEAGUE
SPOTLIGHT FEATURE
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Objective 04
To advance the health and wellbeing of the people of Northern Ireland by leading on the development of a Northern Ireland-wide football and positive mental health campaign for men and women. Featured activities: Volunteers Ahead of the Game Community Engagement
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VOLUNTEERS
ACTIVITIES & IMPACT Aim:
Provide fun and active volunteer opportunities across football for every person in Northern Ireland.
The Volunteers Programme remains a cornerstone of grassroots football in Northern Ireland, empowering individuals to contribute to their local clubs, leagues and community initiatives. By providing structured opportunities and resources, the programme aims to recruit, train and retain volunteers across all levels of football.
Through targeted recruitment efforts and collaborations with schools and clubs, the Foundation continues to strengthen its volunteer base. The programme also supports volunteers with training opportunities, mentoring and recognition for their contributions, ensuring their efforts are valued and sustained.
The Volunteers Programme remains essential to the success of grassroots football, creating a supportive and collaborative environment where individuals can make meaningful contributions to their communities.
Strategy Pillars met:
SUSTAINABILITY & CSR
The programme aims to recruit, train and retain volunteers across all levels of football.
McDonald’s Grassroots Football Awards 2024
In 2024 the programme saw significant growth and achievements (year on year changes):
397 (+121%)
REGISTERED VOLUNTEERS
100 (+25%)
FOUNDATION AMBASSADORS
107 (+98%)
FEMALE VOLUNTEERS
290 (+130%)
MALE VOLUNTEERS
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AHEAD OF THE GAME
Strategy Pillars met:
SUSTAINABILITY & CSR
ACTIVITIES & IMPACT Aim:
Increase mental health awareness with adults and young people across Northern Ireland.
The Ahead of the Game programme is a vital initiative designed to promote mental health awareness and emotional well-being through football.
By using the sport as a platform, the programme empowers clubs, community groups and individuals with the knowledge and tools needed to tackle mental health challenges, reduce stigma and create supportive environments for all participants.
A key component of the programme is signposting, ensuring participants and organisations have access to further mental health support services when needed.
Ahead of the Game ensures mental health is prioritised and stigma is reduced, making football an inclusive space for all.
Through interactive workshops and the development of Mental Health Champions, the programme provides vital resources to clubs and community groups. By addressing emotional well-being through the lens of football, Ahead of the Game ensures mental health is prioritised and stigma is reduced, making football an inclusive space for all.
In 2024 the programme achieved the following milestones (year on year changes):
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1,820 (+4%) 212 (+4%)
TOTAL PARTICIPANTS CLUBS
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Ahead of the Game Youth Programme
22 (+69%) 154 (+14%)
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COMMUNITY GROUPS
WORKSHOPS
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COMMUNITY ENGAGEMENT
Strategy Pillars met:
SUSTAINABILITY & CSR
ACTIVITIES & IMPACT
Aim:
Advance the health and wellbeing of people by bringing communities together.
The Community Engagement programme is a vital initiative aimed at using football as a tool to unite communities and foster social inclusion. By working with diverse groups, including refugees, under-represented communities and local organisations, the programme ensures that football is accessible to all, regardless of background or circumstances.
The programme focuses on creating safe spaces for all participants, providing opportunities for social interaction, physical activity and personal development.
By working closely with local community groups, charities and organisations, the Foundation ensures that football serves as a platform for connection and positive change.
The Community Engagement programme continues to play a crucial role in breaking down barriers and building stronger, more inclusive communities through football.
The programme ensures that football is accessible to all, regardless of background or circumstances. Fresh Start Through Sport In 2024 the programme continued to expand its reach and impact (year on year changes): 58 (+16%) 1,146 (+10%) 720 (+5%) 426 (+19%) 380 (+41%) 198 (+27%) COMMUNITY GROUPS PARTICIPANTS MALE PARTICIPATION FEMALE PARTICIPATION REFUGEE PARTICIPANTS WORKSHOPS DELIVERED
In 2024 the programme continued to expand its reach and impact (year on year changes):
WORKSHOPS DELIVERED
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Promote integration and inclusion of refugees within communities.
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International Disability Squads
Cerebral Palsy – World Championships, Salou, Spain
Northern Ireland’s Cerebral Palsy team had to settle for silver at the CP Men’s World Championships.
Northern Ireland lost in the final to Scotland, the only team to defeat them in the group stage of the competition, which was staged in Salou in Spain.
The Men’s World Championships are organised by the International Federation of CP Football. They are for teams ranked 17 to 32 in the world ranking list.
Scotland were the highest ranked team in the tournament (17th) and they lived up to their ranking against Northern Ireland (20th) in the gold medal match, winning 4-0.
However, Northern Ireland left the stage with their heads held high. They won three out of four games in the roundrobin group stage to secure a place in the decider.
In the group stage Northern Ireland enjoyed 5-1 win victories over both Chile (ranked 18th in the world) and South Korea (24th), and they also defeated Italy (19th) by a goal to nil. They lost 3-0 against Scotland.
The squad now look forward to the 2025 European Championships that will be held in England in August.
Northern Ireland CP squad: Paul Cassidy (GK) (Belfast), Charlie Fogarty (Birmingham), Oisin McGurk (Magherafelt), Jordan Walker (captain) (Belfast), Sean Coyle (Coleraine), Jordan Cush (Belfast), David Leavy (Castlewellan), Declan McDonnell (Belfast), Ryan Walker (Armagh), Charley Emerson (Belfast), Finn Mullan (Carrickfergus).
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International Disability Squads
Powerchair – Home Nations, Largs, Scotland
Northern Ireland’s senior Powerchair team finished runners-up in the European Powerchair Football Association Home Nations Cup.
They reached the final of the competition for the first time, however England proved to be too strong for them in the decider.
SportScotland Inverclyde National Sport Training Centre in Largs was the venue for the international tournament in which Northern Ireland faced hosts Scotland and Republic of Ireland as well as England.
The Northern Ireland team featured Sean McKinney (GK), Jason Browning, Bartek Kuszkowski, Patrick Cumiskey, Ethan McCabe and Scott Hilland (captain).
The event in May 2024 was the team’s first competitive action since returning from the World Cup in October 2023, with McCabe joining the senior panel for the first time.
Northern Ireland faced World Cup finalists England in the opening group game. A starting side of McKinney, Hilland, Cumiskey and Kuszkowski was selected.
A slow start from Northern Ireland was punished with England taking an early 2-0 lead.
Northern Ireland grew in to the game and midway through the first half they pulled a goal back through Kuszkowski, who finished from close range from an excellent Cumiskey pass.
The boys in green and white had a couple of half-chances after the interval but England then produced a flurry of goals to extend their lead to 5-1.
Northern Ireland’s second game was against the Scots. They took an early lead when Cumiskey teed up captain Hilland and he slotted the ball home.
They dominated proceedings and created several good opportunities, although McKinney had to repel a couple of decent efforts from Scotland. The game finished 1-0.
Northern Ireland met the Republic in the first game of day two.
Kuszkowski tested the Republic keeper, while McKinney and Hilland were strong at the back as the first half fizzled out in a stalemate.
After the break Northern Ireland upped the tempo and were awarded a penalty when Hilland was fouled as he pushed forward. Cumiskey showed great composure when slotting in the spot kick.
The Republic then piled on the pressure and McKinney produced an outstanding save at the death to ensure all three points were secured by Northern Ireland. And it also meant they reached the final where they would face England once again.
Northern Ireland produced a fine defensive display to limit England’s attack, although England managed to find a way through midway through the first half.
Northern Ireland had a couple of halfchances on the counter but could not find a finish.
Despite England dominating possession, Northern Ireland looked bright and created some decent openings.
As Northern Ireland pushed forward, they were undone by two goals in the final minutes and England ran out 3-0 winners.
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FINANCIAL STATEMENTS
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FINANCIAL STATEMENTS
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STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The trustees (who are also directors of the Irish FA Foundation Limited for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulation.
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have prepared the financial statements in accordance with United Kingdom Accounting Standards, comprising FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, and applicable law (United Kingdom Generally Accepted Accounting Practice). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the 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 trustees are required to:
- select suitable accounting policies and then apply them consistently;
The trustees are responsible for the maintenance and integrity of the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
In accordance with Section 418, Trustees’ reports shall include a statement, in the case of each Trustee in office at the date the Trustees’ report is approved, that:
-
(a) so far as the trustee is aware, there is no relevant audit information of which the company’s auditors are unaware; and
-
(b) he has taken all the steps that he ought to have taken as a trustee in order to make himself aware of any relevant audit information and to establish that the company’s auditors are aware of that information.
-
observe the methods and principles in the Statement of Recommended Practice: Accounting and Reporting by Charities (2019);
-
make judgments and estimates that are reasonable and prudent;
The trustees 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 20065. 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.
David Martin Trustee and Chairman Date: 01 May 2025
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INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF IRISH FA FOUNDATION LIMITED
Report on the audit of the financial statements
OPINION
In our opinion, Irish FA Foundation Limited’s financial statements (the “financial statements”):
-
give a true and fair view of the state of the charitable company’s affairs as at 31 December 2024 and of its incoming resources and application of resources, including its income and expenditure, and cash flows, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, and applicable law); and
-
have been prepared in accordance with the requirements of the Companies Act 2006.
We have audited the financial statements, included within the Annual Report and Financial Statements (the “Annual Report”), which comprise: the charity balance sheet as at 31 December 2024; the statement of financial activities (including an income and expenditure account), and the statement of cash flows for the year then ended ; the accounting policies; and the notes to the financial statements, which include a description of significant accounting policies.
BASIS FOR OPINION
We conducted our audit in accordance with International Standards on Auditing (UK) (“ISAs (UK)”) and applicable law. Our responsibilities under ISAs (UK) are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Independence
We remained independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, which includes the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements.
CONCLUSIONS RELATING TO GOING CONCERN
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 charitable company’s ability to continue as a going concern for a period of at least twelve months from the date on which the financial statements are authorised for issue.
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
However, because not all future events or conditions can be predicted, this conclusion is not a guarantee as to the charitable company’s ability to continue as a going concern.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
REPORTING ON OTHER INFORMATION
The other information comprises all of the information in the Annual Report other than the financial statements and our auditors’ report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, accordingly, we do not express an audit opinion or, except to the extent otherwise explicitly stated in this report, any form of assurance 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 an apparent material inconsistency or material misstatement, we are required to perform procedures to conclude whether there is a material misstatement of 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 based on
these responsibilities.
With respect to the Trustees’ Report, we also considered
whether the disclosures required by the UK Companies Act 2006 and Charities Act 2011 have been included.
Based on our work undertaken in the course of the
audit, the Companies Act 2006 requires us also to report certain opinions and matters as described below.
Trustees’ Report
In our opinion, based on the work undertaken in the course of the audit the information given in Trustees’ Report for the period ended 31 December 2024 is consistent with the financial statements and has been prepared in accordance with applicable
legal requirements.
In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we did not identify any material misstatements in the Trustees’ Report.
RESPONSIBILITIES FOR THE FINANCIAL STATEMENTS AND THE AUDIT
Responsibilities of the trustees for the financial statements
As explained more fully in the Statement of Trustees’ responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the applicable framework and for being satisfied that they give a true and fair view. The trustees are also responsible for such internal control as they determine 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 trustees 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 trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
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
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INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF IRISH FA FOUNDATION LIMITED
economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of noncompliance 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.
Based on our understanding of the charitable company and its industry/environment, we identified that the principal risks of non-compliance with laws and regulations related to compliance with the Companies Act 2006, the Charities Act (Northern Ireland) 2008,Regulation (8) of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and the Charities Act 2011,and we considered the extent to which non-compliance might have a material effect on the financial statements. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to fraudulent financial reporting and management bias in determining accounting estimates. Audit procedures performed by the engagement team included:
-
Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations;
-
Challenging assumptions and judgements made by management in determining their significant accounting estimates;
-
Assessed management’s compliance with the commitments under their restricted funds;
-
Discussions with management, including consideration of actual or suspected fraud or non-compliance with laws and regulations;
-
Reviewing legal expenses to understand the nature of the expenses incurred; and
-
Reviewing relevant meeting minutes, including those of the Board of Directors/Trustees.
There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors’ report.
Use of this report
This report, including the opinions, has been prepared for and only for the company’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and for no other purpose. We do not, in giving these opinions, accept or assume responsibility for any other purpose or to any other person to whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.
OTHER REQUIRED REPORTING
Companies Act 2006 exception reporting
Under the Companies Act 2006 we are required to report to you if, in our opinion:
-
we have not obtained all the information and explanations we require for our audit; or
-
adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
-
certain disclosures of trustees’ remuneration specified by law are not made; or
-
the financial statements are not in agreement with the accounting records and returns.
We have no exceptions to report arising from this responsibility.
Entitlement to exemptions
Under the Companies Act 2006 we are required to report to you if, in our opinion, the trustees were not entitled to: prepare financial statements in accordance with the small companies’ regime; take advantage of the small companies’ exemption in preparing the Trustees’ Annual Report; and take advantage of the small companies’ exemption from preparing a Strategic Report. We have no exceptions to report arising from this responsibility.
David Strachan (Senior Statutory Auditor) for and on behalf of PricewaterhouseCoopers (Northern Ireland) LLP
Chartered Accountants and Statutory Auditors Belfast Date: 01 May 2025
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STATEMENT OF FINANCIAL ACTIVITIES
CHARITY BALANCE SHEET
Registered No. NI642595
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
for the year ended 31 December 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| Restricted Un- Total |
Restricted | Un- | Total | |
| Funds restricted Funds Funds 2024 |
Funds | restricted Funds |
Funds 2023 |
|
| Note £000 £000 £000 |
£000 | £000 | £000 | |
| Incoming resources | ||||
| Incoming resources from generated funds | 4 | |||
| Contributions from governing bodies | 1,376 - 1,376 |
1,482 | - | 1,482 |
| Coaching, education and training | - 531 531 |
- | 488 | 488 |
| Sponsorship income | 263 - 263 |
344 | - | 344 |
| Grant funding | 839 - 839 |
937 | - | 937 |
| Income from other trading activities | ||||
| Income from other trading activities | 5 - 23 23 |
- | 23 | 23 |
| Total incoming resources/income | 2,478 554 3,032 |
2,763 | 511 | 3,274 |
| Resources expended/expenditure | ||||
| Charitable activities | 6 (2,807) - (2,807) |
(3,004) | - | (3,004) |
| Support costs | 7 (220) - (220) |
(270) | - | (270) |
| Total resources expended/expenditure | (3,027) - (3,027) |
(3,274) | - | (3,274) |
| Net (outgoing)/incoming resources before transfers | (549) 554 5 |
(511) | 511 | - |
| Transfer between funds Net movement in funds |
549 (549) - - 5 5 |
511 - |
(511) - |
- - |
| Reconciliation of funds | ||||
| Total funds brought forward | - 1,653 1,653 |
- | 1,653 | 1,653 |
| Total funds carried forward | - 1,658 1,658 |
- | 1,653 | 1,653 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
at 31 December 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £000 | £000 | |
| Fixed assets | |||
| Tangible assets | 10 | 22 | 22 |
| Intangible assets | 11 | 35 | - |
| 57 | 22 | ||
| Current assets | |||
| Debtors | 12 | 1,955 | 2,066 |
| Cash and cash equivalents | 31 | 14 | |
| 1,986 | 2,080 | ||
| Creditors: amounts falling due within one year | 13 | (385) | (449) |
| Net current assets | 1,601 | 1,631 | |
| Net assets | 1,658 | 1,653 | |
| The funds of the charity | |||
| Unrestricted funds | 17 | 1,658 | 1,653 |
| Restricted funds | 17 | - | - |
| Total funds | 1,658 | 1,653 |
The notes on pages 42 to 46 are an integral part of these financial statements. The financial statements on pages 41 to 46 were approved by the trustees on 01 May 2025 and were signed on its behalf by:
David Martin Trustee and Chairperson Date: 01 May 2025
41
Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
STATEMENT OF CASH FLOWS
for the year ended 31 December 2024
| 2024 2023 |
|
|---|---|
| £000 £000 |
|
| Cash from operating activities Net incoming resources before transfers Depreciation of tangible assets |
5 - 5 1 |
| Movement in debtors Movement in creditors Cash infow/(outfow) from operating activities |
111 307 (64) (393) 57 (85) |
| Cash fow from investing activities Purchase of tangible assets |
(5) (23) |
| Purchase of intangible assets Cash outfow from investing activities Net increase/(decrease) in cash in the year Cash and cash equivalents at the beginning of the year Total cash and cash equivalents at the end of the year Cash and cash equivalents consists of: Cash and cash equivalents Total cash and cash equivalents at end of the year |
(35) - (40) (23) 17 (108) 14 122 31 14 2024 2023 £000 £000 31 14 31 14 |
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
1. ACCOUNTING POLICIES
the period of 12 months from signing the financial statements. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
The Irish FA Foundation Limited is a private company limited by guarantee, incorporated in Northern Ireland. The registered office is the National Football Stadium at Windsor Park, Donegall Avenue, Belfast, BT12 6LU.
c) Incoming resources
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
Income is recognised when the Foundation is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
a) Basis of Preparation
The Foundation’s financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard
Donations are recognised on receipt. Other donations are recognised once the Foundation has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations
applicable in the UK and Republic of Ireland (FRS 102) effective 1 January 2015 (Charities SORP (FRS 102) and the Companies Act 2006.
received under gift aid or deeds of covenant is recognised at the time of the donation.
On receipt, donated facilities or gifts in kind are recognised on the basis of the value of the gift to the Foundation which is the amount the Foundation would be willing to pay to obtain services and facilities of equivalent economic benefit on the open market, a corresponding amount is then recognised in expenditure in the period of receipt.
Irish FA Foundation Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost and transaction value unless otherwise stated in the relevant accounting policy note(s). The financial statements are prepared on a going concern basis. Taking account of the risk review undertaken by the Trustees they do not consider there to be a risk to the going concern status of the Foundation.
Income from government and other grants, whether ‘capital’ or ‘revenue’ grants, is recognised when the Foundation has entitlement to the funds, any performance conditions attached to the grant have been met, it is probable that the income will be received and the amount can be measured reliably.
b) Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the Foundation has adequate resources to continue in operational existence for the foreseeable future and it is not anticipated that significant losses will be incurred over
d) Resources expended
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is
probable that settlement will be required and the amount of the obligation can be measured reliably.
Support costs are those functions that assist the work of the Foundation but do not directly undertake charitable activities.
Charitable expenditure comprises those costs incurred by the Foundation in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to supply them. Support costs are allocated to their relevant activity based on the income received.
Pension Costs
The Foundation operates a defined contribution scheme for its employees. Contributions are charged to the statement of financial activities in the period to which they relate.
e) Fund accounting
The Foundation has various types of funds for which it its responsible and which require specific disclosure. A definition of the different types is as follows:
Restricted Funds
Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of overheads and support costs.
Unrestricted Funds
Funds which are expendable at the discretion of the Foundation in furtherance of the purpose of the charity. In addition to expenditure on activities, such funds may be held in order to finance capital investment and working capital.
42
Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
NOTES TO THE FINANCIAL STATEMENTS CONTINUED for the year ended 31 December 2024
1. ACCOUNTING POLICIES CONTINUED
f) Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with banks.
g) Foreign currency
The Foundation’s functional and presentation currency is sterling.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period- end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of Financial Activities.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Financial Activities. Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate.
h) Grants payable
Grants are recognised in the financial statements as liabilities after they have been approved by the trustees even if there are conditions attached to them. This is because there is a valid expectation by the recipients that they will receive the grant.
Where a grant is awarded for a period of greater than one year, future instalments of which are subject to satisfactory reports to the Foundation, the future grant instalments are included in commitments but are not recognised in the financial statements until satisfactory reports are received. This is because the terms on which these grants are awarded do not create a valid expectation of receipt until the Foundation’s trustees are satisfied with the reports received on the use made of the previous year’s instalments.
i) Financial instruments
The Foundation has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its
Financial instruments are recognised in
the Foundation’s balance sheet when the Foundation becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as noncurrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective
interest method.
Intangible assets
Intangible assets acquired are capitalised at cost. Subsequent to initial recognition, intangible assets are stated at cost less accumulated amortisation and accumulated impairment. Intangible assets are amortised on a straight-line basis over their estimated useful life. The carrying value of intangible assets is reviewed for impairment if events or changes in circumstances indicate the carrying value may not be recoverable. The useful economic lives of intangible assets are as follows: Website – 4 years
Tangible assets
Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use. Depreciation and residual values Depreciation on assets is calculated, using the straight-line method, to allocate the cost to their residual values over their estimated economic lives, as follows: Fixtures and fittings 20–25%
2. CRITICAL ACCOUNTING JUDGEMENTS AND ESTIMATION UNCERTAINTY
Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Critical judgements in applying the entity’s
accounting policies
There are no critical judgements in applying the Foundation’s accounting policies.
Critical accounting estimates and assumptions
There are no critical estimates and assumptions.
3. LEGAL STATUS OF THE FOUNDATION
The Foundation is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1.
4. INCOMING RESOURCES FROM GENERATED FUNDS
| Contributions from football governing bodies Coaching, education & training Sponsorship income |
2024 2023 £000 £000 1,376 1,482 531 488 263 344 |
|
|---|---|---|
| Grant funding Total |
839 937 3,009 3,251 |
Grant funding includes contributions from governing bodies totalling £517k (2023: £507k). The contributions supported the delivery of our community-based programmes, volunteering programmes and grassroots football development. The charity has complied with all grant conditions.
5. INCOME FROM OTHER TRADING ACTIVITIES
| 5. INCOME FROM OTHER TRADING ACTIVITIES | |||
|---|---|---|---|
| Other income | 2024 £000 23 |
2023 £000 23 |
|
| 6. CHARITABLE ACTIVITIES Wages and salaries Events & competitions Equipment & facilities Grants provided (note 18) |
2024 £000 1,742 50 670 345 |
2023 £000 1,815 365 585 239 |
|
| Total 7. SUPPORT COSTS Wages and salaries Administration & professional fees Fees payable to the charity’s auditors Total |
2,807 2024 £000 54 154 12 220 |
3,004 2023 £000 107 148 15 270 |
financial instruments.
43
Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
NOTES TO THE FINANCIAL STATEMENTS CONTINUED for the year ended 31 December 2024
8. NET (OUTGOING)/INCOMING RESOURCES
| 8. NET (OUTGOING)/INCOMING RESOURCES | |
|---|---|
| 2024 | 2023 |
| £000 | £000 |
| This is stated after charging: | |
| Salaries 1,547 |
1,674 |
| Social security costs 135 |
137 |
| Other pension costs 114 |
111 |
| Staf costs 1,796 |
1,922 |
| 9. EMPLOYEES AND DIRECTORS | |
| Employees | |
| The average monthly number of employees employed by the Foundation during the year was: | |
| 2024 | 2023 |
| Number | Number |
| Average 51 |
54 |
| The number of employees whose total remuneration exceeded £60,000 during 2024 was one (2023: one). | |
| Trustees | |
| During the year one trustee (2023: one) received renumeration for their services to the Foundation, as Chief | |
| Executive Ofcer of the Irish FA. The remuneration is paid by the Irish Football Association Limited and is not recharged to the Foundation. It is not possible to make an accurate apportionment of the remuneration in respect |
|
| of services to the Irish FA. | |
| Key management compensation | |
| The compensation paid or payable to key management for employee services is shown below | |
| 2024 | 2023 |
| £000 | £000 |
| Key management compensation 260 |
240 |
£164k of Key Management Compensation was paid, and not recharged to the Irish FA Foundation Limited, by the Irish Football Association Limited (2023: £154k)..
10. TANGIBLE ASSETS
| 10. TANGIBLE ASSETS | ||
|---|---|---|
| Fixtures and fttings | ||
| £000 | ||
| Cost or valuation: | ||
| At 1 January 2024 | 23 | |
| Additions | 5 | |
| At 31 December 2024 | 28 | |
| Accumulated depreciation: | ||
| At 1 January 2024 | 1 | |
| Charge for the year | 5 | |
| At 31 December 2024 | 6 | |
| Net book value: | ||
| At 31 December 2024 | 22 | |
| At 31 December 2023 | 22 | |
| 11. INTANGIBLE ASSETS | ||
| Website | ||
| £000 | ||
| Cost or valuation: | ||
| At 1 January 2024 | - | |
| Additions | 35 | |
| At 31 December 2024 | 35 | |
| Accumulated depreciation: | ||
| At 1 January 2024 | - | |
| Charge for the year | - | |
| At 31 December 2024 | - | |
| Net book value: | ||
| At 31 December 2024 | 35 | |
| At 31 December 2023 | - |
44
Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
NOTES TO THE FINANCIAL STATEMENTS CONTINUED for the year ended 31 December 2024
12. DEBTORS
| 12. DEBTORS | |
|---|---|
| 2024 | 2023 |
| £000 | £000 |
| Trade debtors 67 |
37 |
| Amounts owed by related parties 1,030 |
1,358 |
| Prepayments and accrued income 858 |
671 |
| Total 1,955 |
2,066 |
| 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |
| 2024 | 2023 |
| £000 | £000 |
| Trade creditors 58 |
68 |
| Accruals and deferred income 238 |
329 |
| Other taxation and social security 89 |
52 |
| Total 385 |
449 |
Deferred income relates to fundraising income and contributions from governing bodies recognised over more than one financial year in accordance with the accounting policy stated in note 1.
15. FINANCIAL INSTRUMENTS
The Foundation has the following financial instruments:
| 2024 | 2023 | |
|---|---|---|
| £000 | £000 | |
| Financial assets held at amortised cost | ||
| Trade debtors | 1,104 | 1,395 |
| Accrued income | 819 | 633 |
| Total | 1,923 | 2,028 |
| Financial liabilities held at amortised cost | ||
| Trade creditors | 58 | 68 |
| Accruals | 136 | 153 |
| Total | 194 | 221 |
16. TAXATION
The Foundation is a registered charity and, as such, is entitled to certain tax exemptions on income and profits from investments and surpluses on any trading activities carried on in furtherance of the Foundation’s primary objectives, if these profits and surpluses are applied solely for charitable purposes.
14. DEFERRED INCOME
| 14. DEFERRED INCOME | ||
|---|---|---|
| At 1 January | Amounts Additional At 31 |
|
| 2024 | released in the year amounts recognised December 2024 |
|
| Contributions from football | £000 70 |
£000 £000 £000 (1,376) 1,306 - |
| governing bodies | ||
| Coaching, education & training | 32 | (531) 538 39 |
| Sponsorship income | 28 | (263) 293 58 |
| Grant funding | 45 | (839) 799 5 |
| Total | 175 | (3,009) 2,936 102 |
17. ANALYSIS OF CHARITABLE FUNDS
Unrestricted Funds
| 17. ANALYSIS OF CHARITABLE FUNDS Unrestricted Funds |
|
|---|---|
| £000 | |
| At 1 January 2024 | 1,653 |
| Coaching, education and training | 531 |
| Other trading activities | 23 |
| Net outgoing resources before transfers | - |
| Transfer to restricted funds | (549) |
| At 31 December 2024 | 1,658 |
45
Irish FA Foundation Limited
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
NOTES TO THE FINANCIAL STATEMENTS CONTINUED for the year ended 31 December 2024
17. ANALYSIS OF CHARITABLE FUNDS (CONTINUED)
Restricted Funds
| 17. ANALYSIS OF CHARITABLE FUNDS (CONTINUED) Restricted Funds |
|
|---|---|
| £000 | |
| At 1 January 2024 | - |
| Contributions from governing bodies Sponsorship income |
1,376 263 |
| Grant funding | 839 |
| Net outgoing resources before transfers | (3,027) |
| Transfer from unrestricted funds | 549 |
| At 31 December 2024 | - |
A transfer between funds is performed to relocate sufficient unrestricted funds to ensure that there is no overspend on the restricted fund for the year.
20. RELATED PARTY TRANSACTIONS AND ULTIMATE CONTROLLING PARTY
Transactions with related parties included:
-
Transactions with the Irish Football Association Limited of £1,362k (2023: £862k).
-
Amounts receivable at the year-end of £1,030k (2023: £1,359k) due from the Irish Football Association Limited.
-
Amounts payable at the year-end of £9k (2023: £5k) due to the IFA Stadium Development Company Limited.
-
Purchases at normal market prices totalling £2k (2023: £2.7k) were made from Tri-sport Trophies Limited, who are controlled by a family member of a current trustee. The balance outstanding at 31 December 2024 was nil (2023: £0.08k).
Key management personnel include the senior management team. Total key management personnel compensation was £260k (2023: £240k).
21. LIABILITY OF MEMBERS
Irish FA Foundation Limited is a company limited by guarantee. The liability of the members is limited to an amount not exceeding £1.
18. GRANTS PROVIDED
The Irish FA Foundation Limited provides grants to support the development and delivery of grassroots football across Northern Ireland. Grants are made to a range of delivery partners to support the Foundation’s charitable aims, including increasing participation, improving access, and promoting inclusivity within football.
22. FINANCIAL COMMITMENTS
| Category of Recipient | Purpose of grant | 2024 £000 |
2023 £000 |
|---|---|---|---|
| Local Football Governing Bodies | Support for community and youth football delivery and regional coordination |
112 | 72 |
| Grassroots Football | Coach education grants | 27 | 3 |
| Disability Football | Programmes promoting access and inclusion in football |
11 | 6 |
| Women’s Football | Development of female participation and talent pathways |
102 | 77 |
| Programme Delivery Partners | Collaboration on education, health, and social inclusion initiatives |
93 | 81 |
| Total Grants to Organisations | 345 | 239 |
No support costs were allocated to grants provided.
19. ANALYSIS OF NET ASSETS BETWEEN FUNDS
At 31 December 2024
| At 31 December 2024 | ||||
|---|---|---|---|---|
| 2024 2024 2024 |
2023 | 2023 | 2023 | |
| Restricted Unrestricted Total |
Restricted | Unrestricted | Total | |
| Funds Funds Funds |
Funds | Funds | Funds | |
| £000 £000 £000 |
£000 | £000 | £000 | |
| Net assets | - 1,658 1,658 |
- | 1,653 | 1,653 |
| Total | - 1,658 1,658 |
- | 1,653 | 1,653 |
46
CONTENTS
TRUSTEES’ REPORT
OBJECTIVES, ACTIVITIES & IMPACT
FINANCIAL STATEMENTS
Registered number: NI642595 Charity Commission number: NIC 106229 Inland Revenue Charity number: NI00616 Directors/Trustees David Martin (Chairman) Patrick Nelson Allen McKinstry Ryan Adams Alan Willis Róisín Wood OBE Company Secretary Rebekah Shearer Registered Office The National Football Stadium at Windsor Park Donegall Avenue Belfast BT12 6LU Bankers Ulster Bank 91-93 University Road Belfast BT7 1NG Solicitors A&L Goodbody 42-46 Fountain Street Belfast BT1 5EF King & Gowdy 298 Upper Newtownards Road Belfast BT4 3EJ Independent Auditors PricewaterhouseCoopers (Northern Ireland) LLP Chartered Accountants and Statutory Auditors Merchant Square 20-22 Wellington Place Belfast BT1 6GE
47
Irish FA Foundation Limited
- NORTHERN IRELAND FOUNDATION