Foram Na Nog Annual. report and financial statements for the year ended 31 March 2025
Foram Na Nog Contents Page Directors, report Auditors, report 9-12 Statement of Financial Activities 13 Balance sheet 14 Cash flow statement 15 Notes to the financial statements 16-22
Foram Na Nog Ttees. Report for the year ended 31 March 2025 Reference and Administrative Inforniation Charity Name: Foram Na Nog Charity Registration number: NIC106317 Registered Office: 4 Whiterock Close, Whiterock Road Belfast. Northern Ireland. B Tl 2 7RG Business Address: 4 Whiterock Close, Whiterock Road BelfasL Northern Ireland, B Tl 2 7RG Trustee's Ciaran Mac Giolla Bhein Niall Enright Feargal Mac Ionnrachtaigh Padraig Mac Cathal Bronagh Fusco Joseph O, Doherty Auditors Mccreery Turkington Stockn]an LTD. l Lanyon Quay, Belfast. B T13LG Bankers Bank of Ireland, 202 Andersonslown Road, Belfast, BTI 19EB Page I
Foram Na Nog Ttees. Report for the year ended 31 March 2025 Structure, Governance and Management Foram Na Nog is a reoistered 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 ihe charity. New trustees will be agreed at a trustees meeting before being invited to join. Public Benefit Statement Irish-medium youth work provides important non-fornial educational opportunities for young people through the medium of Irish. This is beneficial as Irish Medium youth work has been long established in contributing to young people's personal. social and linguistic development skills coupled with infornial learning opportunities in safe spaces. The benefits as identified above can be demonstrated by the number of young people who atiend Irish-medium youth clubs and by the number of youth clubs which are being run. Consuliations with young people and research carried out by Foram na nog and others has shown that the provision of trish-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 ham] arising from the purposes. The beneficiaries of Foram na nog's work will be young Irish speakers who engage in youth work. There is no private benefit flowing from the purposes. Page 2
Foram Na Nog Ttees. Report for the year ended 31 March 2025 Reference and Administrative Inforniation Foram na nog, established in 2009, is a Regional Youth Organisation serving the Irish-medium youth sector. Its pose, as set out in ils governing document, is to strengthen and promote Irish-language youth work and to expand infomial educational opportunities for children and young people through the medium of Irish. The organisation works to enhance the educational, social. and cultural experiences of young Irish speakers by providing innovative, high-quality services, leadership, and strategic support to the sector. As the only voluntary Regional Youth Organisation dedicated to Irish-medium youth work, Foram na nog plays a unique role in sector coordination, capacity-building. and sectoral development. During the 2024-2025 financial period. Foram na nog continued io provide strategic leadership, guidance, and operational support to 37 member groups. The organisation delivered targeted training programmes for Irish-language youth workers and offered ongoing expert advice on strategic planning, governance, and operational development. Foram na nog was funded through a range of governTnent and NGO awards, en%uring growth, stability. and increased coordinaiion across the bish-medium youth sectoi. The organisation employed six full-time staff Director, Training C(x)rdinalor, Education Officer, Volunteer Coordinator, and two Membership Support Officers alongside 13 part-time apprentices. A volunteer base of approximately l 00 young people and adults (aged 14-50) supported delivery across the region. New board members were recruited during the year lo strengthen organisational governance and bring fresh strategic insight. Through extensive stakeholder enoaoement including staff, volunteers, member organisations, young people, parents, and educators the Board and Director developed six new strategic pillars to guide the organisaiion's work from 2025-2030. Foram na nog continued to advocate for the lrish-tnedium youth sector. maintaining active communication with members to identify emerging needs and developments. The organisation collaborated closely with the Department of Education, the Education Authorily, and other key partners to support the implementation of the Indigenous Youth Work model. The organisation represented the sector on various platfornis with Governmeni Departments including the Regional Advisory Groug for youth work, the review of the current Youth Work Policy and the NSETS Cross-Border Committee, we supported broader engagement between the Irish-language youth sector, the Irish-speaking community, and communities across Ireland. A significant part of this work included adapting and intetpreting key youth work lleY documents such as Priorities for Youth and the Model for Effective Practice for use in the Irish-medium context, coupled with our Indigenous Model developed by Foram na nog in 2022. The organisation guided youth workers and management committees to embed these policies into everyday practice. To promote meaningful youth participation. Foram na noo continued to support Coiste na nGael Og, the regional youth committee representing young Irish speakers. This forum provided a youth-led structure through which young people contributed direcily to the vision, development, and evaluation of the Irish-medium youth sector. The organisation also facilitated international youth leadership opportunities, including transnational exchanges. best-practice visits. and participation in programmes. Page 3
Foram Na Nog Ttees. Report for the year ended 31 March 2025 Foram na nog advanced its all-island approach to Indigenous Youth Work (Obair Oige Dhuchasach), collaborating with lrish-language youth organisations and language service providers across Ireland to deepen sociolinguistic immersion opportunities. This approach positioned youth work as a core tool for language planning and language revitalisation. The organisation also supported outdoor learning initiatives, including environmental programmes, residentials. and heritage-based activities. Work began on the development of an accredited environmental learning programme for young people. Foram na nog operated as an umbrella organisation with Access Nl for safeguarding checks for staff, volunteers, and trustees across the sector. safegUding supporL training. and quality assurance of policies were provided to all member organisations. Member groups received comprehensive assistance in developing and reviewing core policies. including safeguarding, data protection, equal opwrtunities, employmenL health and safety, residentials, and social media. Peer learning opportunities were facilitated through shared best-practice networks. The organisation delivered a broad progratnme of staff and volunteer training in three key Safeguarding: Child Protection Designated Officer First Aid Adult Safeguarding Safe and responsible use of Social Media Monitoring, Evaluation. and Quality Assurance- Assessor Training Internal Verifier Training External Verifier Training - Training on Quality Assurance Frameworks (OCN NI) Programme Delivery.. Indigenous Youth Work Training - Outdoor Learning Training (Mountaineering and Kayaking Levels 1 . 2) - LGB TQ+ Awareness - CRED (Community Relations, Equality and Diversity) Training Staff also undertook Continuous Professional Development (CPD) throughout the year. supported by tailored development plans. Foram na nog supported children and young people through both formal and inforn]al educational links. enhancing academic outcomes for those educated through the medium of Irish. Programmes strengthened connections between communities and youth services. The organisalion also supported employability initiatives for young adults, including work experience placements, skills-based training, and structured programmes designed to build confidence and capability this programme. Foram na nog launched a Training Academy in April 2024, Acadamh na nog, as a new youth work training academy created to support and strengthen training across the Irish-language youth sector. The academy provides young Irish speakers aged 16-25 with opportunities to build skills. gain qualifications. take part in practical work experience. and contribute to youth-led research. Page 4
Foram Na Nog Ttees. Report for the year ended 31 March 2025 A core feature of Acadamh na nog is the promotion of Foram na nog s Indigenous Youth Work model, which ensures that all training reflects the culture. identity. and lived experience of the Irish-medium community. Acadamh na nog represents a major step forward in training and professional development for young Irish speakers. Through its four pillars and its culturally grounded approach. the academy aims to develop skilled. confident, and motivated young leaders who can contribute positively to their communities and to the Irish-language youth sector. The programme is built around four key pillars: l. Skills Development t£arners take part in activities that develop personal. social. professional. and sociolinguistic skills. The academy focuses on teamwork, leadership, planning. communication. and problem-solving to prepare young people for work within their communities. 2. Accredited Qualifications Acadamh na nog offers a range of recognised qualifications including OCNS, First Aid, Child Protection. equality training, and righis-based learning. These qualifications equip participants with the knowledge needed to progress in youth work and community roles. 3. Practical Work Experience Participants gain hands-on experience throu(vh placernents in youth clubs and lrish-language COTnmunity organisations. This practical element help% learneT% apply their training in real settings, build confidence, and develop a strong understanding of youth and community work. 4. Research Opportunities t£arners engage in youth-led research by designing and distributing surveys and gathering feedback from their peers. This helps develop analytical skills and generates useful insights for the wider sector. During the period 2024-2025. Foram na nog continued to develop a hIghUality Irish-medium youth work curriculum in areas including: Outreach and detached youth work Gender equality Good relations - Community developtnent Participation and leader%hip - Rights-based youth work and advocacy Resources, safeguarding inforn]ation, and sector-wide youth prooramme materials were made available through the organisation's website. Foram na nog slrengthened COTnmunication channels with the Irish-medium and wider youih sector. This included developing online resources, digital learning tools, registration systems, policy repositories. and sectoral signposting. Membership Support Officers maintained consistent communication with all Tnember groups. including the development of a comprehensive Communication Strategy. The trustees confim] that, throughout the year, they have had full regard to the Charity Commission's guidance on public benefit. All activities undertaken by Foratn na nO(T during 2024-2025 were planned and delivered to advance the organisation's charitable pury)oses for the benefit of children. young people, Irish-medium organisations, and the wider Irish-speaking community. Page 5
Foram Na Nog Ttees. Report for the year ended 31 March 2025 Achievements and Perforniance The past financial year has been one of achievement, growth and capacily-building for Foram na nog, with the charity's actions recognised as having a local, national, and international impact through a diverse and vibrant range of actions and activities. The charity has received laroe .orants from the EA and multiple other small grants from a range of charities and NGOS. all of whorn have been positively and co-operatively engaged with, and whose aims and objectives have been mel. Funder moderations have found that Foram na nog has exceeded standards, and praised Foram na nog s commitmenl to continuous improvement, its quality youth work, and its positive impact on the lives of children and young people. As ever, Foram na nog has focused primarily on the support and experience of its 37 member groups, that is a constellation of Irish-language youth clubs throughout the north of Ireland. Through constant communication and regular evaluation, with Needs Assessments and f(Kus-groups. the need to recruit and retain volunteers was highlighted as a key need, and thus this year has seen Foram na nog s fonnalion and implementation of a comprehensive Volunteer strategy. With new volunteer-recruitment materials, opportunities and training provided across the region through the medium of Irish, tnember groups cited the capacity for their volunteers to bond with others, share their interests and strengthen their connection to their language. Foram na nog's 'Roadshow' allowed the personalisation of the recruilment process and the fostering of a more inclusive volunteer community, and the provision of excellent training and induction processes. Volunteers were recognised and celebrated for their contributions, in particular through June's Volunteer week and through a regional eveni that showcased a short film about the volunieer experience in the IriSh-lguage youth sector, and the successful delivery of volunleer development initialives. 2024 saw the launch of Foram na nog s innovative youth work training academy designed for the Irish language sector, called Acadamh na nog. The past year saw the delivery of 3 OCN Level 3 accredited training courses to a minimum of 24 staff and volunteers across the region. with courses designed to meet the assessed need of Foram na nog's member groups. As an OCNNI licence-holder and a member of the NSETS committee, Foram na nog has broad experience in capacity building of the Irish-language youth work workforce, with its own workforce bow trained in IQA Level 3 and 4 assessor and IV training, which has aided the charity's robust quality assurance systetns and its delivery of high quality accredited programmes. Acadamh na nog's skill-building and qualification delivery are organised around 4 key pillars.. Skills Development, Accredited Qualifications, Practical Work Experience, and Research Opportunities. Foram na nog trained and supported 13 young people across l O Irish-language organisations through the charity's apprenticeship programme, facilitated throuoh the wider LYNC (Linking Young people to New Careers) scheme. Apprentices were trained in Child Protection. EDI, Health and Safety. organisational policies and procedures, safeguarding and 2 vocational courses. Apprentices also achieved 2 official qualifications: OCN Level 2 in Youth Work Practice and a l£vel 3 certificale in Group Work skills. Foram na nog's co-ordinator engaged continually in one-to-one support meetings throughout the year, developing interview and CV skills and discussing employability and further higher education opportunities, and bookmarked the programme with residential courses, allowing further education and reflection among the apprentices. This prooramme improved workforce skills and experience, and has fostered the growth of 14 young people who are now able to deliver youth work programtnes with a focus on Tnutual understanding. youth work in divided communities, rights-based approaches and challenging prejudice, racism and injustice. Surveys showed a satisfaction rafr of 80%. Page 6
Foram Na Nog Ttees. Report for the year ended 31 March 2025 This year saw Foram na nog seize the opportunity to deliver a programme to 15 young people that culminated in an international trip to Boston. Beginning with a local overnight residential that explored relationship-building as a foundation for a wider youth engagement initiative this programme facilitated weeks of personal development, teamwork, active citizenship and a mix of accredited and non-accredited training. The safe. inclusive environment created immediately fostered a sense of belonging and empowerment among participants, who theTnselves discussed and undertook actions to counter the isolation, poverty and cost-of-living crisis suffocating their communities. A particularly impactful aspect of the international trip to Boston was the young people's visit lo the Wopanaak tribe, where young people had the unique opportunity to meet members of the tribe, explore their grounds, and gain deeper insights into Indigenous history, culture, and resilience. The progratnme was closed with a series of reflective sessions and a final overnight residential. which allowed the young people to recognise the impact of this experiential learning on their own development and praclice. Foram na nog's identified foci of a new communication strategy and increased collaboralion within and across sectors was perhaps best exemplified in a further international trip that took a cohort of 18 Irish-language youth, who both attended and volunteered in Irish-languaoe youth settings. to the Basque country. to experience and le from a growing and flouti5hing Minority-lguage community and its best youth work practices. This experience offered the participating young people a valuable sense of global responsibility and internationalism, and the programme's facilitators highlighted. in particular. the increased confidence. engagement and motivation of the young people involved. Coiste na nGael Og was relaunched in 2024. and saw its first efforts this year, as a beacon for young Irish-speakers in a Tange of rnral and urban contexts, as they learn and train and are empowered to improve their own communities and to speak as representatives of the youth voice. Foram na nog delivers a broad range of accredited and non-accredited training for part-time and full-time staff across its member groups. with identified needs as 'increasing confidence in adapting to future challenges, and 'increased skills and capacity,. boih of which will be aided by the full development and implementation of the network thal is Coiste na nGael Og, attracting, training and retaining the Irish-language youth leaders of the future. Related parties None of the Trustees receive remuneration or other benefii from their work with the Charity. Any connection between a trustee or senior manager of the charity to related parties must be disclosed to the full Board of Trustees in the same way as any other contractual relationship with a third party. There were no such di%closures in the current year. Financial Review The charity reported income of £549.210 (2024: £215.975). Total expenditure for the year was £485,828 (2024.. £208,946). The Trustees consider that the unrestricted funds of the charity is sufficient and adequate to fulfil their obligations. The charity held £69,958 in reserves at the end of the year. (2024: £25,688). Page 7
Foram Na Nog Ttees. Report for the year ended 31 March 2025 Statement of Trustee's Responsibilities The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In prepating these financial statements. the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP ?019; make judgements and estimates that are reasonable and Prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statemenls; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping prOr accounting records that disclose with reasonable accuracy at any time the financial position of the chariiy and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008]. the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Disclosures of information to Auditors Each of the trustees has confinned that there is no infornMtion of which they are aware which is relevant to the audit, but of which the auditor is is unaware. They have further confimied that they have taken appropriate steps to identify such relevant infortnation and to establish that the auditor is aware of such information. Ciaran Mac Giolla Bhéin Director 19 December 2025 Page 8
Foram Na Nog Independent auditors, report to the members of Foram Na Nog Opinion We have audited the financial statements of Foram Na Nog for the year ended 31 March 2025 which comprise the Statement of Financial Activitie5 , the Balance Sheet. the Cash Flow Statement and notes to the financial statements, including significant accounting policies.The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the Year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are Televant io our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied. we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. However, as we cannot predict all future events or conditions and as subsequent events may result in outcomes that are inconsistent with judgements that were reasonable at the time they were made, the absence of reference to a material uncertainty in this auditor's report is not a guarantee that the Charity will conlinue in operation. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other inforn]ation comprises the infomMtion included in the annual report, other than the accounts and our auditors report thereon. The trnstees are responsible for the other inforniation. Our opinion on the accounts does not cover the other inforn]ation and we do not express any form of assurance conclusion thereon. In connection with our audit of the account5, our responsibility is to read the other inforn]ation and, in doing so, consider whether the other infonnation is materially inconsistenl with ihe accounls or our knowledge obtained in the audit or othenvise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to detern]ine whether there is a rnaterial misstatement in the accounts or a material missiatemeni of the other inforn]ation. If. based on the work we have performed, we conclude that there is a material misslalement of this other infonnation, we are required to report that fact. We have nothing to report in this regard. Page 9
Foram Na Nog Independent auditors, report to the members of Foram Na Nog continued Matters on which we are required to report by exception In the light of the knowledge and understanding of the Charity and its environment obtained in the course of the audit. we have not identified material misstsiements in the directors, report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 require us to report io you if, in our opinion: the infonnation given in the financial statements is inconsistent in any material respect with the trustees, report; or sufficienl accounting records have not been kept; or the financial statements are not in agreement with the accounting records- or we have not received all ihe inforn]ation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the Statement of trustees. Responsibilities. the trustees are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the committee detern]ine is necessary to enable the preparalion of accounts that are free from material misstatement. whether due to fraud or error. In prepating the accounts, the trnstees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditor's 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 auditor's report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guar(ee that an audit conducted in accordance with ISAS (UK) will always detect a material misstalement when it exists. Misstatements can arise from fraud or error and considered material if. individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Page 10
Foram Na Nog Extent to which the audit was capable of detecting irregularities, including fraud Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect tnaterial misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,. including fraud is detailed below: We identified the areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements and risks of material misstatement due to fraud, using our undersL2nding of the entity's industry, regulatory environment and other external factors and inquiry with the Trustees. In addition, our risk assessment procedures included: inquiring with the Trustees as to the charities policies and procedures regarding compliance with laws and regulations and prevention and detection of fraud; inquiring whether the Trustees have knowledge of any actual or suspected non-compliance with laws or regulations or alleged fraud. inspecting the charities regulalory and legal correspondence" and reading Board minutes. We discussed identified laws and regulations, fraud risk factors and the need to remain alert among the audit team. The charity is subject to laws and regulations that directly affect the financial statements charity and financial reporting legislation. We assessed the extent of COTnpliance with these laws and regulations as part of our procedures on the related financial staiement items, including assessing the financial statement disclosures and agreeing them to supporting d(Kumentation when necessary. The charity is subject to many other laws and regulations where the consequences of non-compliance could have a material efteci on amounts or disclosures in the financial statements, for insL2nce through the imposition of fines or litigation. We identified the following areas as those most likely to have such an effect: health and safety, anti-bribery. employment law. environmental law. Auditing standards limit the required audit procedures to identify non-compliance with these non-direct laws and regulations to inquiry of the Trustees and inspeclion of regulatory and legal correspondence, if any. These limited procedures did not identify actual or suspected non- compliance. We assessed events or conditions that could indicate an incentive or pressure io commit fraud or provide an opportunily to commit fraud. As required by audiling standards, we perfonned procedures to address the risk of management override of controls. On this audil we do not believe there is a fraud risk related to revenue recognition. We did not identify any additional fraud risks. In response to risk of fiaud. we also perfom)ed pr[edureS including: identifying journal entries to test based on risk criteria and comparing the identified entries to supporting documentation; evaluating the business purpose of significant unusual transactions: assessing significant accounting estimates for bias. and assessing the disclosures in the financial statetnents. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example. the further removed non- compliance with laws and regulations (irregularities) is from the events and transaclions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. Page 11
Foram Na Nog In addition. as with any audit, there remains a higher risk of non-detection of irregularities. as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non- compliance with all laws and regulations. A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council's website at: http:Ilwww.frc.org.uklauditors responsibilities. This description forn]s part of our auditor's report. The purpose of our audit work and to whom we owe our responsibilities This report is made solely to the charity's trustees. as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might stAte to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body. for our audit work. for this report, or for the opinions we have formed. Mrg MTS IDec 21, 2025 15-.17..18 GMT) Richard Mcclay FCA (Senior Statutory Auditor) For and on behalf of Mccreery Turkington Stockman LTD Chartered Accountants Registered Auditors l Lanyon Quay BELFAST BTI 3LG 19 December 2025 Page 12
Foram Na Nog Statement of Financial Activities (Including Summary Income and Expenditure Account) for the year ended 31 March 2025 Unrostricted Restricted Funds Funds Total Total 2025 2025 2025 2024 Income from: Donations and legacies Income from charitable activities Notes 20.512 25,388 503.310 523.822 25,388 203,547 12,428 Total incoming resources 45.9(K) 503.310 549.210 215,975 Expenditure on: Charitable activities (1.630) (484.198) (485.828) (208,946) Total expenditure (1.630) (484.198) (485,828) (208,946) Net income before transfers 44.270 19.112 63.382 7,029 Net incoming resources 44,270 19,112 63,382 7,029 Fund balances brought fonvard 25.688 888 26,576 19,547 Fund balances carried fonvard 69.958 20.OfA) 89.958 26,576 All of the above results are derived from continuing gains and losses recognised in the year are included above. The notes on pages 16 to 22 forn] an integral part of these financial statements. Page 13
Foram Na Nog Balance sheet as at 31 March 2025 2025 2024 Notes Current assets Cash at bank and in hand 98.493 26,576 98.493 26,576 Creditors: amounts falling due within one year (8,535) Net current assets 89.958 26.576 Net assets 89.958 26,576 Funds Unrestricted funds Restiicted funds 69.958 20,(K)O 25.688 888 Total funds 89.958 26.576 The financial statements were appr()ved by the Directors on 19 December 2025 and signed and approved for issue on its behalf by Ciaran Mac Giolla Bhéin Trustee The notes on pages 16 to 22 forn] an integral part of these financial statements. Page 14
Foram Na Nog Cash flow statement for the year ended 31 March 2025 2025 2024 Cash generated from operations Nel income / (expendilure) for the year Movement in creditors 63,382 8.535 7,029 Net cash movement from operating activities 71,917 7,029 Cash flow slatement Cash flow from investing activities Movement in cash in the year 71,917 7,029 Reconciliation of net cash flow to movement in net funds Movement in cash in the year Cash and cash equivalents at l April 2024 71,917 26,576 7,029 19,547 Cash and cash equivalents at 31 March 2025 98,493 26,576 Page 15
Foram Na Nog Notes to the fmancial statements for the year ended 31 March 2025 Accounting policies Company infonnation Foram Na Nog is a Charity, registered in Northern Ireland. The address of the regislered office is 4 Whiterock Close. Whiterock Road Belfast. Northern Ireland. B T12 7RG. 1.1. Accounting convention The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2(M)6 and"Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019". The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity. 1.2. Going concern At the time of appr()ving the financial statements. the trustees have a reasonable expectation that the charity has adequate resources 10 continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3. Charitable funds Unresiricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 1.4. Incoming resources Income is recognised when the charity is legally entitled to il after any perforniance conditions have been mel, the amounts can be measured reliably, and il is probable ihat income will be received. Cash donations are recognised on Teceipt. Oiher donations are recognised once the charity has been notified of the donation, unless perfonnance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known. and receipt is expected. If the aTnount is not known, the legacy is treated as a contingent asset. Investment income is recognised once the income and been declared and notified to bank accounts. Page 16
Foram Na Nog Notes to the fmancial statements for the year ended 31 March 2025 continued 1.5. Resources expended All expenditure is accounted for on an accruals basis. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the sellletnent will be required. and the aTnount of the obligation can be measured reliably. 1.6. Impairment of red assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to deterniine whether there is any indicalion that those assets have suffered an impainnent loss. If any such indication exists. the recoverable amount of the asset is estimated in order to detennine the extent of the impairment loss {if any). 1.7. Cash at bank and in hand Cash and cash equivalents include cash in hand. deSItS held at call with banks, other short-terni liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Page 17
Foram Na Nog Notes to the fmancial statements for the year ended 31 March 2025 continued 1.8. Financial Instruments The charity has elected to apply the provisions of Section I I 'Basic Financial Instruments, and Section 12 '0ther Financial Instrnmenls Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the chariws balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise ihe asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at tr4actIOn price including transaction co%t% and are subsequently carried al amortised cost using the effective interest method unless the arrangement constitules 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. Basie financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unle%s the affangement consiitutes a financing transaction. where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are nol amortised. Debt instruments are subsequently carried at amortised cost. using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially and subsequently at transaction price. 1.9. Taxation The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is considered to pass the tests sel out in Paragraph I Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. 1.10. Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee, s services are received. Terniination benefits are recognised immediately as an expense when the charity is demonstrably committed to tenninate the employment of an employee or to provide terniination benefits. Page 18
Foram Na Nog Notes to the fmancial statements for the year ended 31 March 2025 continued 1.11. Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. Unrestricted Restricted 2025 2025 Total 2025 Total 2024 2. Income from charitable activities Education Authority Belfast City Council Foras Na Gaelige Dormant Accounts 20.512 405.405 425.917 44,584 44,584 120,981 43,955 5,290 33,321 33.321 33.321 20.512 503.310 523,822 203,547 In 2024 charitable income of £203,547 was attributable to restricted income. Unrestricted Restricted 2025 2025 Total 2025 Total 2024 3. Generated funds Generated funds 25.388 25,388 12,428 25,388 25,388 12,428 In 2024 generated funds of £12,428 was attributable lo unrestricted income. Page 19
Foram Na Nog Notes to the fmancial statements for the year ended 31 March 2025 continued 2025 2024 4. Expenditure: Support and administrative expenses Wages and Salaries Staff training Programme costs Rent Insurance Office costs Travelling Accountancy Bank charges Amounts returned to funder 293,495 2.410 156,309 21.697 2.044 2,317 3.337 3,916 303 124,057 67,037 6,618 1,667 2,094 576 loo 4,866 Total expendithre 485,828 208,946 Analysis by fund Unrestricted funds Restricted funds 1,630 484.198 485,828 For the year ended 31 March 2024 Unrestricted funds Restricted funds 8,641 200,305 208,946 Taxation No liability to UK corporation tax arises on ordinary activities for the year. The entity is a registered charity . Creditors: amounts falling due within one year 2025 2024 Accruals & Deferred Income 8,535 Page 20
Foram Na Nog Notes to the fmancial statements for the year ended 31 March 2025 continued Statement of funds Balance April 23 Incoming Outgoing Balance Resources Resources Transfer March 24 7. Restricted Funds: EA Regional Strategic EA Training EA Go Global EA Lync EA RD-IK)4 Dormant Accounts Belfast City Council National Lottery 104,993 (104,993) 39,951 (40.022) 24,955 (24,955) 163,698 (163,698) 71,808 (71,808) 33,321 (34.138) 44,584 (44,584) 20,0(K) 71 817 20,000 888 503,310 (484,198) 20,000 Unrestricted Funds: General funds 25.688 45,9(K) (1,630) 69,958 25,688 45,900 (1,630) 69,958 Statement of funds- prior year Balance April 23 Incoming Outgoing Balanee Resources Resources Transfer March 24 7 Restricted Funds: Restricted funds 2.071 199,122 (200,305) 888 2.071 199,122 (2(K),305) 888 Unrestricted Funds: General funds 17.476 16,853 (8,641) 25,688 17,476 16,853 (8,641) 25,688 Related party transactions There were no material related party transactions to disclose during the year. Page 21
Foram Na Nog Notes to the fmancial statements for the year ended 31 March 2025 continued 10. Ultimate Controlling party The ultimate controlling party of the charity is the Trustees. Page 22