The Charity Commission for Northern Ireland Registration No. **NIC106317** ## **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **Tony Clarke** Clarke&Co. Accountants 53 Andersonstown Road Belfast BT11 9AG ## **FÓRAM NA NÓG** |**CONTENTS**|**PAGE**| |---|---| |General Information|1| |Annual Report of the Directors|2-5| |Independent Examiner Report|6| |Statement of Receipts and Payments|7| |Statement of Assets and Liabilities|8| |Notes to the Financial Statements|9-10| **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **GENERAL INFORMATION** ## **CHARITY NAME** FÓRAM NA NÓG ## **REGISTERED CHARITY NUMBER** Charity Commission NI NIC106317 Approved 10 April 2017 ## **CHAIRPERSON** Ciaran Mac Giolla Bhéin ## **CHARITY TRUSTEE'S** Ciaran Mac Giolla Bhéin Niall Enright Feargal Mac Ionnrachtaigh Padraig Mac Cathal Breanda Uí Chleirigh ## **PUBLIC ADDRESS** 4 Whiterock Close Whiterock Road Belfast BT12 7RG ## **INDEPENDENT EXAMINER** Tony Clarke 53 Andersonstown Road Belfast BT11 9AG ## **BANKERS** Bank of Ireland 202 Andersontown Road Belfast BT11 9EB 1 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **ANNUAL REPORT OF THE TRUSTEES** ## **Structure** Trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2023. ## **Reference and Administrative Information** The name of the charity's trustees at the date this report was approved are listed on page 1, together with the address of the principal office of the charity and the charity's registration numbers. Fóram na nÓg is the lead representative organisation for the youth sector through the medium of Irish. The organisation aims to develop the sector with the co-operation of youth workers and volunteers, youth club committees, Irish language organisations and statutory agencies and, most importantly, young people themselves. Fóram na nÓg comprises membership from a wide range of groups and any youth club or community group working with young people in Northern Ireland through the medium of Irish can affiliate. We work in partnership with relevant statutory, voluntary and community sector organisations to promote the needs of youth services through the medium of Irish. Our mission is to ensure that community based youth provision through the medium of Irish is safe, fun, educational, interesting and inclusive. Fóram na nÓg offers support, guidance and advice to the committees of Irish-medium youth clubs across the north to help them to provide high quality non-formal educational and social experiences to young people. The organisation offers training to youth workers and volunteers on youth work programmes and also offers training, support and guidance to other youth organisations who have a role in the provision of youth services to increase the understanding of Irish-medium youth work e.g. through sitting on regional and local youth planning committees. Through developing a theory of change for the organisation and for the sector over the next number of years and through working with partners in local authorities, the education authority and with other regional youth organisations, Fóram na nÓg will lead the development of a strategic, long-term plan for the Irish-medium youth sector. Fóram na nÓg recruits members for Coiste na nGael Óg, trains these members and facilitates the meetings and activities of this group to enable them to participate fully in the planning and work of Fóram na nÓg and therefore the development of the Irish-medium youth sector. Fóram na nÓg sits on advisory committees to represent the interests of the Irish-medium youth sector, works to raise awareness of Irishmedium youth work and seeks out new opportunities to work with other partners in a way that will benefit the Irish-medium youth sector. Fóram na nÓg underwent numerous changes throughout the COVID-19 pandemic that has informed the ways in which the organisation’s work is carried out to ensure maximum effectiveness. The pandemic allowed Fóram na nÓg to strengthen its digital approach to supporting member groups situated farther away from the Greater Belfast area where the main office is based. The use of new apps designed to aid remote work during the pandemic has allowed Fóram na nÓg to carry out effective and efficient work at a faster rate. 2 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **ANNUAL REPORT OF THE TRUSTEES (CONTINUED)** Fóram na nÓg was also relaunched in 2021 into a new funding scheme, which has employed five members of full-time staff since then. Research, Development, Training, and Support Officers and a Director were employed to assist youth clubs delivering services through Irish. These posts were foundational to the work needed to support the organisation’s member groups as they were also to enter a new Priorities For Youth funding scheme in April 2022. In September 2022 Fóram na nÓg Regional Development Scheme and Regional Project Scheme came to an end with the loss of a full-time youth development officer and a part time training officer. In November 2022 Fóram na nÓg have re applied to the Education Authority for the continuation of the Regional Strategic Funding, in addition to this Fóram na nÓg have applied for Regional Project funding to build and develop the volunteer workforce across the Sector. Additional Funding has also been awarded from the Dormant Account Fund to employ a part time staff member to work on building the sustainably of the project from 2022-2025. There have also been numerous small grants for programme and facilitation costs from Halifax Foundation, Irish Youth Foundation, Belfast City Council and Foras na Gaeilge. New board members were also recruited to bring in a swath of new ideas to plan for the future of Fóram na nÓg strategically. Member groups have been consistently supported in their efforts to enter the new funding scheme. This has developed their capacity for delivering youth work and in turn, provided opportunities for young people and their communities as a whole. ## **Public Benefits** Irish-medium youth work provides important non-formal educational opportunities for young people through the medium of Irish. This is beneficial as it has been long established that youth work contributes to young people's personal development and social skills. The Irish-medium youth sector provides the same benefits and opportunities and also brings with it the additional benefit of contributing to young people's social language skills and provides and opportunity for fluent Irish speakers to use their language in a safe, social environment. The benefits as identified above can be demonstrated by the number of young people who attend Irish-medium youth clubs and by the number of youth clubs which are being run. Consultations with young people and research carried out by Fóram na nÓg and others has shown that the provision of Irish-medium youth services and the assistance provided to the clubs which carry out these activities are an essential part of the educational experience of these young people. There is no harm arising from the purposes. The beneficiaries of Fóram na nÓg's work will be young Irish speakers who engage in youth work. There is no private benefit flowing from the purposes. ## **Financial review** The results for the year are set out on page 7 & 8. The charity returned net receipts/payments for the year of (£5,349), (2022: £21,261). At 31 March 2023 the total funds of the charity amounted to £19,547 (2022 £24,896) of which restricted funds were £2,071 (2022 £9,642) and £17,476 (2022 £15,254) were unrestricted. 3 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **ANNUAL REPORT OF THE TRUSTEES (CONTINUED)** ## **Reserves policy and going concern** Of the total funds reported above, £18,967 is made up of cash at the bank of which £17,476 is unrestricted reserves. The trustees are confident that the cash reserves, together with expected future incomes, will be sufficient to meet the working capital requirements for the forthcoming year. The trustees have also considered the extent to which existing activities and expenditure could be curtailed, should the need arise. ## **Plan for the future** To maintain the same level of services in the area. 4 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **ANNUAL REPORT OF THE TRUSTEES (CONTINUED)** ## **Structure, governance and management** Fóram Na Nóg is a registered charity, number NIC106317 and is governed by it constitution. New trustees are appointed when appropriate. Suitable candidates are considered on the basis of their skills, experience and sympathy with the aims of the charity. New trustees will be agreed at a trustees meeting before being invited to join. ## **Responsibilities of Trustees** As the charity's trustees we are aware of our responsibilities for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is also our responsibility to: - select suitable accounting policies and then apply them consistently - make judgements and estimates that are responsible and prudent - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with CCNI guidelines. The Trustees are also responsible for safeguarding the assets of the charity and hence to take reasonable steps to prevent and detect fraud and other irregularities. ## **Disclosures of Information to Independent Examiners** To the knowledge and belief of the Trustees there is no relevant information of which the organisation's independent examiners are not aware. The Trustees have taken all the necessary steps of which they are aware, provided relevant information and established that the organisation's independent examiners are aware of the information. Signed on behalf of the board of the Trustees Ciaran Mac Giolla Bhéin Chair Date 18/12/2023 5 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF EDENDERRY ON THE UNAUDITED FINANCIAL STATEMENTS** I report on the accounts of Fóram Na Nóg for the year ended 31 March 2023, which are set out on pages 6 to 9. ## **Respective responsibilities of charity trustees and the examiner** As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: - examine the accounts under section 65 of the Charities Act - follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act - state whether particular matters have come to my attention. ## **Basis of Independent Examiner's report** I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It was also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: - 1 That accounting records were not kept in accordance with section 63 of the Charities Act - 2 That the accounts do not accord with those accounting records - 3 That the accounts do not comply with the accounting requirements of the Charities Act 4 That there is further information needed for a proper understanding of the accounts to be ## **Independent examiner’s statement** I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to you attention. 18/12/2023 Tony Clarke Date: 53 Andersonstown Road Belfast BT11 9AG 6 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **STATEMENT OF RECEIPTS AND PAYMENTS** |**Note**
**Unrestricted Restricted**
**Funds**
**Funds**
**£**
**£**
**Receipts**
**Voluntary Receipts**
Donations & Gift Aid
-
-
Grants
**1**
-
148,602
Legacy
-
-
Fundraising Appeals
-
-
Bank Interest
-
-
**From Charitable Activities**
Charitable Activities
**2**
4,394
-
**Total Receipts**
**4,394**
**148,602**
**Payments:**
Costs of Fundraising
-
-
Charitable Activities
**3**
743
156,086
Grants & Donations
-
-
Governance Costs
**4**
100
1,416
**Asset and investment purchase**
Purchase of Equipment
-
-
**Total Payments:**
**843**
**157,502**
**Net Receipts/(payments)**
3,551
(8,900)
**Transfers to/(from) funds**
(1,329)
1,329
**Surplus/(deficit) for the year**
2,222
(7,571)
**Reconciliation 31.03.23**
Cash at bank & in hand 31.03.22
15,254
9,642
Surplus/(deficit) for this year end
2,222
(7,571)
Cash at bank & in hand 31.03.23
**17,476**
**2,071**|**Year to**
Year to
**Mar-23**
Mar-22
**TOTAL**
TOTAL
**£**
£
**-**
-
**148,602**
207,966
**-**
-
**-**
-
**-**
-
**4,394**
-
**152,996**
207,966
**-**
-
**156,829**
191,355
**-**
-
**1,516**
1,154
**-**
-
**158,345**
192,509
**(5,349)**
21,261
**-**
-
**(5,349)**
21,261
**24,896**
3,634
**(5,349)**
21,261
**19,547**
24,896| |---|---| The statement of Receipts and payments includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. 7 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **STATEMENT OF ASSETS AND LIABILITIES** ||Unrestricted||Restricted|**Total**|Total| |---|---|---|---|---|---| |**Funds Reconciliation**|Funds||Funds|**2023**|2022| ||£||£|**£**|£| |Cash at bank & in hand 31.03.22|15,254||9,642|**24,896**|3,634| |Surplus/(deficit) for this year end|2,222|-|7,571
|**(5,349)**|21,261| |**Cash at bank & in hand 31.03.23**|17,476||2,071|19,547|24,894| ||Unrestricted||Restricted|**Total**|Total| |**Bank & Cash Balances**|Funds||Funds|**2023**|2022| ||£||£|£|£| |Bank Deposit Accounts|-||-|**-**|-| |Bank Current Accounts|18,967||-|**18,967**|24,896| |Cash in Hand|-||-|**-**|-| ||18,967||-|**18,967**|24,896| ||Unrestricted||Restricted|**Total**|Total| |**Other Assets**|Funds||Funds|**2023**|2022| ||£||£|£|£| |Grants Owed|-||1,000|**1,000**|-| ||-||1,000|**1,000**|-| ||Unrestricted||Restricted|**Total**|Total| |**Liabilities**|Funds||Funds|**2023**|2022| ||£||£|£|£| |Finance fees|-||420|**420**|-| ||-||420|420|-| The financial statements were approved by the board Trustees on 18/12/2023 and were signed on their behalf by: 18/12/2023 Ciaran Mac Giolla Bhéin Date 8 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **NOTES TO THE ACCOUNTS 1 Generated Funds** |**2 **
**3 **
**4 **|Education Authority
Awards for All
Youth Action
BCC
HLF
Irish Youth Funation
Foras Na Gaelige
**Totals 2023**
**Totals 2022**
**Activities for generating funds**
Generated income
**Totals 2023**
**Totals 2022**
**Payments on charitable activities**
Staff Costs
Overheads
Other Costs
**Total 2023**
**Total 2022**
**Governance Costs**
Accountancy
Bank Fees
**Total 2023**
**Total 2022**|**2023**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
£
£
**£**
-
119,932
**119,932**
-
-
**-**
-
-
**-**
-
5,000
**5,000**
-
5,100
**5,100**
-
4,000
**4,000**
-
14,570
**14,570**
**-**
**148,602**
**148,602**
**4,781**
**203,185**
**207,966**
**2023**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
£
£
**£**
4,394
-
**4,394**
**4,394**
**-**
**4,394**
**5,805**
**-**
**-**
**2023**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
£
£
**£**
71
93,599
**93,670**
673
9,129
**9,802**
-
53,358
**53,358**
**743**
**156,086**
**156,829**
**93**
**191,262**
**191,355**
**2023**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**TOTAL**
£
£
**£**
-
1,416
**1,416**
100
-
**100**
**100**
**1,416**
**1,516**
**16**
**1,139**
**1,154**|2022| |---|---|---|---| ||||TOTAL
£
189,466
10,000
8,500
-
-
-
-| ||||207,966| ||||2022| ||||TOTAL
£
5,805| ||||5,805| ||||2022| ||||TOTAL
£
116,625
13,429
61,300| ||||191,355| ||||2022| ||||TOTAL
£
936
218| ||||1,154| ||||| 9 **FÓRAM NA NÓG** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ## **NOTES TO THE ACCOUNTS (CONTINUED)** |**5 **|**Funds**
**Restricted funds**
EA Regional Development
EA Regional Strategic
EA Training
EA
Other Grants
**Total restricted funds**
**Unrestricted funds**
General
**Total net asset funds**|Balance at
Movement in
Resources Transfer of
Balance at
1 April 22
Incoming
Outgoing
Funds
31 Mar 23| |---|---|---| |||£
£
£
£
£
29,700
(29,700)
-
-
-
72,000
(72,000)
-
-
-
18,232
(18,161)
-
71
971
-
(971)
-
-
8,671
28,670
(36,670)
1,329
2,000| |||**9,642**
**148,602**
**(157,502)**
**1,329**
**2,071**
15,254
4,394
(843)
(1,329)
17,476| |||**15,254**
**4,394**
**(843)**
**(1,329)**
**17,476**| |||**24,896**
**152,996**
**(158,345)**
**-**
**19,547**| ## **7 Independent examiner's remuneration** The independent Examiner's remuneration amounts to an Independent Examination fee of £240 (2022:£240) ## **8 Post-Balance Sheet Events** None. ## **9 Related Parties** The Charity does not have any related parties. ## **10 Trustees remuneration & expenses** During the year, no Trustees received any remuneration (2022 - £NIL). During the year, no Trustees received any benefits in kind (2022 - £NIL). During the year, no Trustees received any reimbursement of expenses (2022- £NIL). 10