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
T￿￿tees. 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
T￿￿tees. 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
T￿￿tees. 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 p￿￿ose, 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
T￿￿tees. 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. safegU￿ding 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
T￿￿tees. 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 hIgh￿Uality 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
T￿￿tees. 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-l￿guage 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
T￿￿tees. 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-l￿guage 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
T￿￿tees. 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 prO￿r 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 r￿ed 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. de￿SItS 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
tr￿4actIOn 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