REGISTERED COMPANY NUMBER: N1631969 (Northern Ireland) REGISTERED CHARITY NUMBER: NIC 107062 rl of the Trustees and Audited Financial Statements for the Year Ended 31 March 2023 for Ionad ibh Eachach A Compan Limitedb Guarantee Lynn Drake & Co Lld Slalut(Iry Auditors Isl Floor 34 B-D Main Street Moird Co. Arinagh BT67 OLE
Ionad Uibh Eachac Contents of the Financial Stalements for the Year Ended 31 March 2023 Page Reference and Administrative Details Report of the Trustees Report of the Independent Auditors 7 10 10 Slatement of Financial Activities 11 St8tem¢nt of Financigl Position 12 Statement of Cash Flows 13 Note5 to the Statement of Cash Flows 14 Notes to the Financial Statements 15 to 29 Detailed Statement of Financial Activities 30 10 31
lonad ibh Eachach Reference and Administrative Details for the Year Ended 31 March 2023 TRUSTEES Aisling Walls Aoife Ni Phoilin Emma BLrkery (resigned 221612023) Si(Ibhan MLKenna Coltnll MhiL Auidh (resignLd 221612023) J Bradley (dppoinled 221612023) M Connolly (appoinled 221612023) REGISTERED OFFICE 34a Iveagh Crescent Bclfasl BT12 6AW RECJI.STERED COMPANY NUMBER N1631969 (Norihern Ircland) REGISTERED CHARITY NUMIILR NIC 107062 INDEPENDENT AUDITORS Lynn Drakc & Co Lid Sialul()ry Audilors l %1 Fli)()I -34 L4-D Main Sircel M()ira Co. Armagih 13T67 OLE BANKERS Ulsler Bank Unil G, Westwood CLnlre KLnnedy Way BLI[d>t BTII 9BQ CHIEF EXECUTIVE OFFICER Sincad Mcconnell
lon ibh Eachach ort of the Trustees for the Year Ended 31 March 2023 The trustees who are also direLlors of the charity for the putP05e5 of the Companies Act 2006, present their report wilh Ihe fin(IllLial sliltemenls of the chlirily lor the yelir ended 31 March 2023. The trustees have adopied the provisions o( AcLounling and Reporling by Chdrilies.. SlalLmenl of RLLummend¥d PriiLlice applicable lo charilics preparing IhLir aLLuun15 in aLLurdiinLe wilh the Fin(illLial RLporling Standard applicablc in Ihc UK and Republic of Irel¢ind (FRS 102) (el'fLLlive l Jiilluiiry 2019). OBJECTIVES AND ACTIvrriES Objeclives and aims Raiteas Misinlmission Statement: Pobal sian, sabhailte, a thogail thart ar ar bpaist( ina bhfuil ali Gliaeilge ar fail do cliacli To build a safe and hcallhy community iiround our LhildrLn in whiLh ihc Irish langyudge is aLLLssiblL lo all. Spriocanna & Aidhmeanna l Aims & Objectives (l) loniid Uibh EilLhiiLh is an Irish tanguagL Family and Communily Ccnlre lor paren1.8, children and the IuL(Il Lommunily in an arLa of need. (2) 1()niid Uibli E(ILhaLh pr()vidLs higih qU4ilily, Lhild-Lcnlred inLlu%ivc early yLar'% childLarL, playgroup, prL%Lli()()I cind dllLf%Lh()()l %LfviL¢% Ihri)uLJh Iri%h in ()rdLr l() .4uppiirl higih ICVLI i)utc()mL% for Ll)ildrLn. (3) 1()ncid Uibh Eii¢hiiLlI pr()vidLs a L()InprLhLn%ivL Luliural & l<ingiu<lgiL pr()g?r<immL for IhL IoLdl c()mmunily including Lullurcil, LduLiilii)nal, Iraining lind supp()rl Iippi)rluniliL% L(Imbincd wilh l(Ing lcrm Iraining & cmpli)ymLnl (Ipp()rluniliLS f()r lucal pL()plc. (4) 1()n(Id Uibh E(iLhiiLh LnL(iurag?cs P(IfLnlal parliLip(Ili()n in Iheir Lhild'.s dLvLI()pmcnl and pr()vidL.s an cinnucil pr()gyraminL ()[ PdfLnlal Lngiigcmenl and iJng(iing family suppurl lor lamilics and childiLn lacing LlidllLllbyLS. (5) 1()n<id Ulbh EdLhaLh promolcs partncrship wilh parent8, children and the local Lommunily in cvcry aspect of Ihcir work. (6) Iondd Uibh EaLhdLh aclively sccks lo open Irish Languagc lo all scclions of th¢ community. PrinLiple dLlivilie Ii)n<id Uibli laLhaLh provides Lulturdl, eduLalional, training and 5UPP()rl opporlunilies for local PLopIc Lomblned wilh eduLalii)n, ddyLdre Lind childcare 8ervices through Irish for ovcr 130 Lhildrcn daily.
lonad Uibh Eachach rt of the Trustees for the Year Ended 31 March 2023 OBJECTIVES AND ACTIVITIES Public benefit Purpose I lonad Uibh EiichaLh is eslablished lor Ihe advancernenl of cultural and educational aclivilies and serviLe5 Ihruugh Irish in an inlerdenominali()nal conlexl for children, youih and (heir families. This .supports Ihe building of ¢1 S¢ilL Lind heiillhy Irish language community around our childrcn, youth and their familics, which is open lo all. BLnLfils fluwing Irom Ihis inLludL improving SOLiÉil cohesion/ inclusion through community involvemenl in develuping a lÉinguiig¢ communily* devel(Iping and inspiring communily pride around culiure language and heritage and promoting community regeneralion. These benefils are demonslralcd by enhanccd communily Ln&iagLinent in the design and develupinenl ol Irish languiige Services and facililics, by incrcdscd Lommunily ciLlivily driiund LduL(Ilii)n, Lullure (Ind languÉigL whiLh is opcn and inclu.sive Ihus breaking down barriLrs bLIwLLn and within LommuniliLS (Ind improving IhL quiilily ol lilL OI Ihe ihnsc parlicipaling or receiving SLfviLCS. Purpose 2: Co-ordinalc and providc Irish cultural & LduLalional aLlivilics in IhL BLifiisI (IfLil. This supporls IhL provision of communily cducalional and Lullurc11 dclivilic% al()ng)sidL IhL dLVLI(IpinLnl of Iriiining and upp()rl opp()rluniliL% foi parcnls and IhL L()mmunily. 13LllLfil% inLludc Lnhi)llLLmLnl ()f LduLiili(Iniil ()pp()rluniliLs availablc lo parcnls & local pc()plL, LnriLhing public undLrsldndingy (Ind (IppfLLiali()n ul Ihc liing?uage and cullural land.scapL and dirccl henclils for iho%c acccssing training and supporl. These benLfils are demon%lralcd by Lnh¢incLd knowledgc and undcrslanding of tho.se accessing LduLalional ()pporluniliLS, a .%Ln%e ()[ idLnlily and WLllbeingy Iim()ngi Ih()%L inv()IvLd in Lullural aLliviliLS dnd inLrLclSLd L()nlidLnLL (Ind skill {)[ Ih()%C IlLLL.s%ing Ir¢iiningy and supporl. ThL public bcnLL'il Irom prL%Lrving ihc LullurL <Lnd lang)UdgYL lur lulurL g?LnLrali()n.%. PuT)ose 3.. T(} pr(Ividc hiL?h qualily Irish lang)uagc early years Lare, eduLalion and supp()rl serviLes lo LhildrLn, y()ulh (Ind IhLir familiL%. ThL hcnLfils Ihdl n()w from this purp()%L inLludL ihL Pl)%iIivL imp(ILI of hig711 qUÉilily Irish l(Ingu(IgL Larly yLars LarL & LduLali()n i)n LhildrLll (ind IhLir fi)miliLs L<)mbinLd with cirL'nlÉil cngJ¢lg7LIn¢nl pr()g?ramincs and <iddilii)nal and larg)LILd %upp()rl f()r LhildrLn and IdmiliLS in nLLd. Addili()niil LduLiilii)nal bLnclils flow Irom sLcond lan&?U<ige and ImmelOn provi.%i()n f()r very y()ung Lhildren, preschool and allcrschool children. The inLlusion ol Lhildren with addilional needs and cihnic minnrily childrcn oficrs incrcasLd carc and LduL<ili()nal opporluniliLS lo Ih()%L in neLd in ihc Lominunily. Evidence (If Ihc%c bcncfils includes cnhancing IhL' Ic(2 rning and Lognilivc dcvelopmcnl i)f LhildrLn Ihr()ugh use ol a scc()nd langpuÉigFc a hcad slarl in cduLalion and dLVLlI)pmLnl. I Ii)Iis1iL sciviLLs l()r IhL wholL fainily supp()rl parLnliil cng7(I&JLmcnl in childreii's Icarning and dcvclopmcnl whiLh cnablcs parenls lo bcllcr supp()rl their children's developmenl and cnhanccs confidence and sclf cstccm of children and parenls. Help and upporl for children and lamilics in nccd improves the educalional and life LxpLrience of those familiLS. ThLfL 15 no idLnlifidble harm relating lo any nl Ihcsc purposes which will publicly bcnclil Ihc communily as il whole, Ilie Iri%h liinguagc community, children, youih and their familics. The crcalion of cmploymLnl and Iraining in Ioncid Uibli E(Ichach will privalely hcnclil Iho.8c cmploycd and Iraincd bul ihis i.s ncccssary io Larry oul the main purpose ol the organisalion, FINANCIAL REVIEW Financial Review The cuinp<iny had nel ouigoing resources lor the year of £30,452 (2022.. net outgoing rcsources of £28,902), which renecled the completion of a number of projccts during the ycar. Nel Unrcslriclcd IiicoinelExpenditure decreased by £30,100, while Net Reslricted Incoine/Expenditure decreased by £352. The charily conlinues lo work lireles51y lo secure income from various source.s lo finance ils ongoing aclivilics wilh kcy slakcholders. The mdin 50urLe of lunding are grants received froin Vdfiou5 bodies as disclosed in note 4 in ihe linancial slalemenls.
lonad Uibh Eachach rt of the Trustee for the Year Ended 31 March 2023 FINANCIAL REVIEW Reserves policy The charily's policy is lo retain a level of free reserves, which match Ihe needs of Ihe orgdnisalion both al the currenl lime and in the foreseeable future by: identifying and pliinning for Ihe mainlenance of essential Services for benefiLiiirie5 on Lin onguing bi151S. assLssing the risks o( unpliinned L105ure due to LhangLS in Ihe financial dndlor funding climale on an annuiil basis l¢iking inlo dcLounl spending Lommilmenls, polential liabililies and financial forecasls. assessing the risks of unplanned closure on bcneliLldries (in particular, vulnerable bcncficiarics), slaffl volunlcL'r's. ThL Lharily has dLvcIopLd a plan lo csldblish (Ind mdinlain this agrcLd ICVLI of frcc rcscrvcs. The charity will L()nlinuc lo m()nil()r L()mplianLL wilh Ihi5 poIiLy un d rL&yular basis and Ihc CoinmillLe will rLview Ihc approprialLness of IhL poliLy annually. REVIEW OFTHE YEAR lonad U Ibl) E(Ich(Ich scrvicLs L(InlinuLd to offcr a liiLih Icvel ol scrviLc lor th¢ IoLiil coinmunily in 2022-2023 rr()In Ihc hiL?h dLinand fi)r bahy & loddlLr unil.% and havc had g)o()d p(IrliLipiili()n in P¢ifLnling & fainily Lvcnl.s, inLrL¢lSL in nunibLfs <lLLL%%ing lainily & play supp()rl, sludLnls ()[ illl tlgVL% ¢illLnding Irish LlclSSLS (11 (Ill ILvLI.%. Th¢rL wLrc hiL)l)liLFhi%, and LhallLnLvL%. TIIL L()mplLx I'unding IcindsLclPL cind IhL fLinaining fundingF unLLrl(iinly havc ()nly dddLd lo Ihis Lh(IIILngFL. Thc nLed for rL(ili%liL l()ng¥_ILrm invL%lmLnl in communily ba%cd Ciirly year8 and Irish languag7L 5crviccs rLmains. Services provided in 22-23 inLludcd- l. High qualily LhildLdfL Ihri)u&yh Irish f()r Lhildrcn agycd l)-12. 2. Irish languagc immcrsion playgroup, wrap arnund proschool and afierschool provision 3. Cultural and language programme for adult Icarncrs weekly inLluding Irish Idnguage Lld%se8 from bLginnLr l() GCSE & A LL'VLI. Culluriil/l(IngudgC spring and suminLr fL.4lival% inLluding disLU.%%i()n PdnLIs, Iri.%h Llds%es, mu%iL/dance and hLallh & well being workshops also delivered 4. parLntcil engagement progrdmmes wilh stay and play inhouse sessions as well as family trips bLing dLlivLrLd. 5. One to one play support for Lhildren was delivered in house weekly. 6. Continued developmenl ol training and employmenl opporlunilies for local people. 7. Ongoing parlnership wilh ihe local community inLluding parlicipalion in ihe Grealer Falls Neighbourhood Parlnership, Grealer Falls Family Support Hub, An Ceathru Gaeliachia and ihe Beifasi ChildLdre Parlnership.
Ionad Uibh Eachach ort of the Trustees for the Year Ended 31 Mareh 2023 FUTURF. PIANS lonad Uibh Eachach works lo a stralegic plan which was rcviewcd in January 2023 and idcnlifics the key Ihemcs and slratcgic objectives ol Ihc organisalion for the fulure. l. Cultur & Teaiiga/Language & Culture - Supporting cnmrnunily rcgcncralian and rcncwal Ihrnugh Ihc language and culture b. Suppurl Lilelong LL'drning & rai5c IhL prolile of Ihc Irish LanLFuage in Ihe IoLal Lommunily. 2. Curain & Oideachaslcare & Education- Building tomorrow's Irish tAngudge Communily -provision of eiirly yeiif'5 5erviLe5 Ihr()ugh Irish b. High qUÉilily* inLlusive, Lhild Lenlred, servi¢es & involving PÉifLnls in Iheir Lhild's e¢)rly eduLÉiliun 3. Pobal & Tuismiilieoirl/Parents & Community- a. Building an inclusive & responsive Irish tAnguage community around childrcn and their families b. Provision of PcifLnlal cngytigyemLnl & fiimily supporl serviLLS lo slrcn&ylhen rcsiliunce. Ensuring thal IhL LdngyuiigL/Cullure lind loniid SL'fviLe5 dfL fLILvanl & aLLLssiblL. 4. Geilleagar Soisialtalsocial Ecoiioiny Lluildingy IhL Irish languag)c Lommunily by dcvcloping communily-bascd dayLarc ihrough Irish as a InudLI for Ihc seLlor. Provision ()[ training and long-lerm Lmploymcnl for Ihe local & Irish language community 5. lonad Ulbh Fachach a Fhorbain & a Bliuanu Inar loiiad Barr Fheabhais/ Develop & Slislaiii loiiad Ulbli Eacliacli as a Cenlre of Excelleiice h. SlrLngTrihLn gy()vcrnancc & linanLidl %y%lLms - Expand IUE human res()urLLs. c. C()dily quality assuranLe syslLms & EnhanLc suslain£ibilily. STRUCTURE, GOVERNANCEAND MANAGEMENT Governing documcnt I'hc Lhdrily 1.8 L(Inlr()Ilcd by its governing documcnl, a dccd of Iru5l, and conslilules a limilcd Lompany, limilcd by guaranlcc, as dcfincd by IhL Ci)mpanies ALt 201)6. Recruitmcnt and appointment of new Iru5tces ThL Chdrily r()Ili)WS (In cippfill.%iil pr()LC%S 11) identify the skill8 required for the Trustee Btyard and In idenlify any skills &)dP l)n IhL 131)cird. MLmbLrs ()f Ihe TruslLL BI)iird rLLLlVL d lull induLli()n pri)gJrciminL on ji)ining IhL TrusleL Board and Ihereafier receive ongoing training and briefing .%cssiuns.Tlie bi)ard compleles an annual evaludlion of ils eifccliveness. Actions ari.sing from Ihis process are intcgraled inlo the corporalc workplan. ThL TrusleL Board uses open recruitment and strives to ensure ihal there is adequale local represenlalion on the Trustee Bodrd. The Iruslees delegale the day to day running of Ionad Uibh Eachach lo Ihal of Ihe chief executive officer. Relaled parties During th¢ year Ionad Uibh Eachach providcd kcy managemcnl personncl scrviccs to a rcgislcrcd charity, GdelLhuram UaLhlar Chluanai. EVENTS SINCETHE END OFTHE YEAR Information rclaling lo events since ihe end of ihe year is given in ihe noles lo the financial slalemenls.
lonad ibh Eachach ort of the Trustees for the Year Ended 31 March 2023 TRUSTEES, RESPONSIBILITY STATEMENT The Irustces (who are also Ihc direclors of lonad Uibh Eachach for ihe purposes of company law) dre responsible for prcparing ihe Reporl of the Trustees and Ihe financial slalemenls in accord(Ince wilh ¢ipplicable law and United Kingdnm Accounting Siandards (United Kingdom Gcncrally Accepied AcLounling Practice) including Financial Reporting Standard 102 The Financial Reporling Standard Ipplicable in Il)e UK and Rcpublic of Ircland Company lilw requires the Iruslees lo prepare financial slatemenls for each financial year which give a true dnd fair view ol IhL sliile u( aflairs ()[ the Lh¢iril(Ible company and of Ihe inc()ming resourcc8 and applicalion of resourLL5, inLluding the inLI)mL dnd expenditur¢, of Ihe Lharilable company for thal period. In prcparing those lin(InLidl sl¢ilemLn15, the Iruslees ¢ire required lo sclecl suitable aLLounling poliLies and then dpply Ihem consistenlly? obscrve Ihc melhods and principles in Ihe Charily SORP. make judglcinenls dnd LS1iinalLS Ihal arL fLasun(iblL dnd prudLnl' prLparc IhL I'inanLi(Il slcilLinLn15 on IhL gY()ing LollL¢rn basis unles5 il is inappropriate lo presume that the charilablc Loinpany will LonlinuL in busillLSS. Thc Iruslecs are re.sp()nsible for kccping proper accounting reLords whiLh disLIosL wilh rLasolldble accuracy <11 any liinc the I'inanLial posilion of the LhcirilahlL Ll)Inpdny lind lu LndblL IhLlt] l() Lll5uru IhJl th¢ linancial lalLmLnls L()Inply with IhL C()mp(IniLS ALI 21)IIC). ThLy tirL (il%(I rLSP()n.4iblc l(Ir 54ilcgJucirdinLp IIIL (If IhL LharilablL L()IllPdny and hLllLL for lakingy rLii%onablL slLps for IhL pfLVLnliun lind dLILLliun ol. Ir¢iud lind ()IhLr irrL&iulciriliLS. In .$0 far as the Iru%lcLs arL awiire.. Ihcrc is no relcvanl 21 udil inf()rmi?li()n ol whiLh Ihc Lhcirilablc L()mpciny's ciudilnr% c1rc unawc1rc' and IhL IruslLLS havL lakLn (ill %lLps Ihdl IhLy ()ug)hl l() hdVL lakLn lu IntikL IhLinsLIvL5 ilWiifL of ¢iny rclcvanl audil inli)rmalion and l(} L'51ablish Ihal Ihc audil()rs arL awarL of Ihal inl()rinali()n. AUDITORS ThL aU(iil()r%, Lynn Drake & Co Ltd, will be proposed for rc-appointmcnt al the lorlhcoming Annual GLnLf(Il MLLling. This report has bLen prepared in accordance wilh thc .spccial provisions nf Parl 15 of Ihc Companics Act 2006 rLldling to small companies, Approved by order of Ihe board of Irustees on 14 September 2023 and signcd on ils bchall by.. Siobhan McKenna - Truslee
ort of Ihe Inde endent Auditors to the Members of londd Uibh Eachach Opinion We havc audiled ihc financial slatcmcnls of Ionad Uibh Eachach (the 'chariliible Lompiiny,) for the year ended 31 March 2023 which comprisc ihc Sialemcnl of Financial Aclivilies, Ihe Slaleinenl of Financial Posilion, Ihc Sialemenl ol Cash Flows and notes lo the linÉillLiiil slalemLnls, inLluding a summary of significanl accounting policies. The linancial reporting Iramework Ihal has been (Ipplied in Iheir preparation is applicable law and United Kingdom ALcounting Stiindards (United Kingdom Generally Acccpicd Accounling Practice), including Finiincial Reporling Sl¢indiird 102 The Financial Reporling Siandard applicable in Ih¢ UK and Republic of IrelÉind'. In our opinion Ihe liniillLiiil sliilements: give a true and fair VILW of the slale of Ihc charilablc company's affairs as at 31 March 2023 and of ils inLuining resources and applicdlion of resources, including ils income and cxpcndilurc, for Ihe year Ihen havL been properly prepared in accordance wilh United Kingdom Gcnerally Accepted AcLounling PrilLIILL, inLludinb Financial RLporling Slll ndard l(12 The Financial Rcporling Slandard applic¢iblc in the UK and Republic ol Ircland,; and have bccn prepared in accordance with Ihc requircmenls of thc CompaniL's Act 2006. BASIS for opinlon WL L()nduclcd uur audit in accordiince wilh InlLrniilional Slanddrds on Auditing (UK) (ISAS (UK)) and ¢ippIiLi)blL l(iw. Our rLspon5ibililiL4 undLr Ih()sL slandards arc further dcsLribed in ihe Audil()r%' rcsponsibililies for the audil of IhL linanLliil sl¢ilLmentS scclion of ()ur rcporl. We are indcpendent ol Ihe Lharilablc L(Impany in aLLI)rdaiiLC willi IhL LihiLcil rLquirLillLnls Ihcil tifL fLILVdnl l() ()ur audit ()f the finanLial IdlLmLnl% in IhL UK, inLluding7 IhL FRC'% ElhiLtil Slc)ndcird, and Ihc provisions availcible fi)r sindll cnlilics, in Ihc LirLuin%lÉin¢Ls SLI ()ul in n()IL I() l() IhL I'iniillLliil sltilLmLnls, lind WL hclVL full'illLd our ()IhLf LihiLal rLSP()nsibililiL% in aLLI)rddllLL wilh IhL%L rLquirLIIILnl%. WL bLliLve Ihal IhL <iudil LvidLnLL wc havc oblainLd is %urriLienl and iippr()pridlL li) pr()vide a basis l()r our ()pinion. Conclusions relating to going concern In <iudilinLi IhL I'in¢inLidl .%l¢ilLinLnl%, we havc concluded Ihal Ihc Irv.%l¢cs' usc of Ihe going conLcrn basis or acLI)unlinLp in IhL pr¢parali()n {)[ IhL linanLial s1(Ilcmcnls Is ¢ippr()pri¢ilL. ased on the work we havc pcrformLd, we have nol idcnlilicd any material unccrlainlies relaling Io LVLnls or ndilions Ihal, individually or collcclivclyj may ca.sl .8igniliLanl doubl ()n IhL Lhiiril(iblL L()Illpciny'% cibilily Io conlinuc as a going conLcrn lor a pcriod ol al Icast Iwelvc Ini)nlhs Irom whLn IhL finiinLliil 51(iILmenls are autli(Iriscd lor isSUC. Our rcsponsibililics and Ihc Icsponsibililies of Ihc Iruslccs wilh respect lo g(iing concern are described in ihe rclcvanl scclions of this rcport.
ort of the Inde endent Auditors to the Members of lonad Uibh Eachach Other information The IruslLes Éire responsible for the other information. The other informalion comprises the informalion included in the Annual Report, olher Ihan the liniinciiil slalemenls and our Reporl of the Independenl Audilors Ihereon. Our opinion on Ihe finanLial 51(Ilemenls does nut Lover Ihe ulher informiiliun Lind, exLLpI lu the extent olhcnvise expliLilly sldled in our reporl, we do nol express any form uf d5sufiinLe cunLlusion Ihereon. In conneclion with our audil of the financial slalemenls, our responsibilily Is lo read Ihe other inform¢ilion and, in doing so, consider whcihcr the other informalion is malcrially inconsistenl wilh Ihc financial slalcmcnts or our knowlcdgc obiained in Ihc audit or oihctwisc appears lo be malcrially misslated. If we identify .such malcrial inconsislencics or apparenl material misslalcmcnls, we arc rcquirLd lo dclLrmine whLlhLr Ihis givcs rise lo a malerial misslatcment in Ihe linancial slalcmcnls Ihcm.sclvc.s. If, ba.scd on Ihc work wc have pLrformed, we conclude (hal Iherc i.s a material Inisslalcmcnl ol (his other informalion, we arc required lo reporl Ihal facl. We have nothing Io Teporl in (his regard. Opinions on other matters prescribed by the Companies AL't 2006 In ()ur opini()n, biisLd ()n IhL W(Irk un(JLrlcikcn in IhL LuufsL ol. IhL (iudil,. Ihc inf(Irmi21i()n givLn in IhL RLP()rl ol IhL TruslLLS I'or IhL findnLial yLiir for whiLh the financial %lalcmenl.s are prL'parLd is consislenl wilh Ihc financial slalLmcnls; and Ihe Report of Ihe Tru8leLS has bcen prLpared in acLordance wilh appliLable ILXgYdl rLquirLmLnls. Matters on Ivhich we Are required to report by exception In Ili¢ ligjlil ()f IhL kn()wlLdLFL (Iiid undLrs1(Inding ()[ 11)L LhaTilablc L(Iinpany and 11.8 cnvironmenl obiaincd in IhL Loursc ()[ IhL (iU(Jil, WL h¢lVC n()1 idLnlifiLd malLri<il mi%%lal¢mLnls in Ihc RLP()rl ()[ IhL TTu%IcL%. WL hilvc n()IhingF l() rLp()rl in rc%pLcl of Ihe following mallcrs whcrc Ihc C()mpanic5 ALI 21106 rLquircs us to rL'P()rl lo y()u if, in ()ur ()pini()n'. cidLqUcilL clLL()unling7 fLLI)rd% havc n()1 bccn kcpl or rclurns adcqualc for (iur audil havc nol bcLn rcLcivcd I'r(Im brdnLhL% niit visilLd by us, or Ihe lindnLi¢il st(IILmcnl.s are nol in agreemenl with the ac¢ounling rccords and rclurns. or LLrlain disclo%ures of Iruslccs, rcmuncralion spccificd by law arc nol madc. or WL havL n()I rLLLiVLd all IhL inf()rmalion Lind explaniilii)ns we rLquirc for our iiudit. or IhL Iru.41LLS wLre n()I cnlillcd lo lake advlinlagc ol Ihc %mall c(Iinp¢inics oxemplion from Ihe rcquircmenl to prLpdfL a SlrdlLigYiL RLP()rl (jr in prLP¢iringF IhL RLP()rl o( Ihc TruslLL.S. Re5pon5ibililies of truslee5 As cxplaincd morc lully in Ihe Truslccs, Rcsponsibililics Sialcmcnl, Ihe IruslLes (who arL also IhL direLlors of Ihc charilablc company for Ihc purposes of Lompany Idw) are rcsponsible for the prLpdraliun of the financial sllilemcnls and lor bcing salisficd Ihal Ihcy give a Iruc and lair vicw, and for such inlcrnal Lonlrol as the Iruslccs dclcrminc is nccessary lo enable ihe prcparalion of finanLial slalLmenls ihdl are free from material misstatcmcnl, wheiher due lo fraud or error. In preparing Ihc financial slalemcnls, the Iruslccs are responsible for assc5sing ihe charilable company's ability lo conlinue a.s a going cnnccrn, disclosing, as applicablc, mallcrs rclatcd to going concern and using the going concern basi8 of accounting unlcss Ihc Irustccs cilhcr inlcnd lo liquidalc Ihc charilablc company or lo cease Dperalions, or have no rcalislic altcrnalive but lo do so.
ort of the Inde endent Auditors lo the Members of lonad Uibh Tr.achach Our responsibilities for the audit of the financial statements Our objLLlive5 Éire lo obtain reasonablL assurance Éiboul wheiher the linancial slalemenls as a whole are Iree Irom malLrial misslal¥menl, whelher duL lu Ir(iud or ¥rror, (Ind lo issue a RLporl of Ihtt Independent Audilurs Ihal includes our upinion. Reiisulliible iissuf(ince is a high level ol i1Ssufiince, but is not a guar¢inlee Ih(]l Lin audil conduclcd in accordance wilh ISAS (UK) will always delecl a malerial misslalemenl when il exisls. Misslalemenls can arise from fraud or error and are considLred malerial if, individudlly or in the aggregale, Ihey could reasonably be expeLled lo infiuenLe Ihe economic deLisions o( users Idken on the basis ol Ihese linancial slalcmenls. The extenl lo which QUT procedures arc capablc of detecling irrcgularilics, including fraud is delailcd helow: Irrcgularilies, including fraud, arc inslanccs of non-compliancc wilh laws and regulations. Wc design priiLLdur¢% in line wilh our rcspon.%ibililiL8, ouilincd abovL, lo dclccl Inalerial misslalLmenl.s in re%pccl ol irrcgularilies, including fraud. The cxlcnl lo which our procedures are capahlc ol dclecling irregularities, inLluding frdud is delailcd below: Ba%Ld on (iur undLr%l¢inding ol Ihe coinpany and induslry, we idcnlifiLd IhL prinLipal ri%ks ()f n()n-L(ImpliiinLe willi lÉlW% and regul<ilii)ns as Ihi)%e th411 havL a direLI impacl 011 IhL dLlcrminali()n ()[ m(IILrial ain(iunl% Lind di%Llo%ur¢% in Ihc finanLial slalLmLnl%. W¥ LvaluiilL.d m(IniigcinLnl'% incenlives <ind oppi)rlunilics lor fraudulcnl manipulalii)n ol the financial lalLmLnls and dLtLrminLd Ih(Il Ihe prinLipal ri8k8 rLlated Io TLvLnuL rLL(Iginilii)n. We ci)mmuniLalLd Ihc idLnlifiLd IdW.4 and regFuI(Ili()ns Ilir()ug?h()ul IhL (iudil Ic(Im tind rLm¢iinLd Iilcrl to ¢iny indicali()ns uf n()n-L()InplicincL Ihr()ugJl)(iul IIIL ¢iudil. Audit pr(ILLdurLs pLrf()rinLd includLd, bul WLfL n()1 limilLd lo.. Di.%Lus4i()ns wilh m(InagiumLnl including L(InsidLrali()n ()f kn()wn ()r %u5pccILd in%lancL% ()f n()n-coit)plianc¢ with laws and rcgulalion and Iraud. RLViLwing Ihc financial slalcmcnl di.scltJsurcs and ILslingy In %upp()rling documcnlali()n' RLviLw ol b()drd mcLling minulcs of iho8e chargcd wilh govcrnance. In addressing the risk i)r Irdud 11)rnugyh managemLnt ()vcridc of controls, Icsting Ihc appri)priÉilene88 of journal LnlriLs lind olhcr adjuslmLnls. As parl ol dn audil in accordance with ISAS (UK), we exercise professional judgmcnl and mainlain profLssional SLLPticism Ihroughoul Ihe audil. Wc also:. Identify and assess Ihe ri.8ks of material misslalemenl of Ihe financial 8lalemenl8, whether due lo fraud or crror, dLsign and pLrlorm dudil pri)LLdure% rLSP()nsivL lo ihosL risks, Lind (Ibliiill dudit evidence Ihdl is suffiLienl and appropriiile to provide a basis for our opinion. The risk of not delecling a material misslalemenl resulting from fraud is higher than lor one re.8ulling from error, a.8 fraud may involve collusion, lorgcry, inlenlionafft omissions, misrepresenlalions, or the override of inlern(Il conlrol. Obtain an underslanding of internal Lonlrol relevant to (he audil in order to design audit pfoLedures ihal are appropriate in the circumslanLes, bul nol for Ihe putpose of expressing an opinion on Ihe ef(eLlivene5s of the charities inlernal control. Evalualc Ihc appropriateness of accounting policies used and the reasonableness of accounling estimates and related disclosurcs madc by the Iruslees. Perlorm analytical procedures to idenlify any unusual or unexpected relalionships ihal may indicale risks ol material misslalement due to fraud or error.
ort of the Inde endent Auditors to the Members of lonad Uibh EaLhach Conclude on Ihe appropriateness of the Iruslees, use of the going concern basis of accounling and bascd on the audit evidence obl(iined, whelhLf d m(Ileriiil unLerlainly exists relaled lo cvenls or condilions Ihal may easl significanl doubl on Ihe charities abilily lo conlinuc as a going concern. If wc conclude ihat a malcrial uncertainly exisls, we are required lo draw allenlion in our audilor's report lo ihe relalcd disclosures in Ihe rinancial slalcmcnls or, if such disclosures arc inadcqualc, lo modify our opinion. Our conclusions are based on Ihc audil evidcncc obiained up io Ihc dale of our auditor's rcport. Howevcr, future events or conditions may cause ihc charity lo ccasc lo continue as a going conccrn. Evaluate the overall prcsenlation, slruclure, and content of Ihe financial 8lalemenls, including the disLlosures and whether the lin8ncial slaleinenls repre.sent the underlying Iran5aLlions and events in a manner Ihdl achieves fair presenlalion. We communiLate with Ihose Lharge wilh governiillLe regarding, dmong ulher Inallers, the planned scope and liming (Il Ihe audil and signilicant audil lindings, inLluding sigFnifiLdnl defiLienLie5 in inlLrn(Il Lonlr()I Ihiil we idLntify during uur (iudil. A furlhcr dcscriplion nl our rc8pon.8ihililics for the audit of Ihc financial %11( lemcnl% is l()Ciilcd on Ihc Fin(InLliil RLP()rlin& C(iunLil's WLh%ilL (Il www.I'rL.urgJ.uk/iiudilursrLspun5ibililiL5. This dLSLfipiion forms cirl ()[ our RLp()rl ol IhL IndLpendLnl Auditor5. Usc of our report Tli1% rep()rl 1% inddL %()ILly l() IhL LharildblL coinpany's mLmbcrs, 115 a h()dy, in aLLI)rdanLe wilh Ch<ipILr 3 of l)arl l() ()[ Ihe Ci)InpaniL% ALI 2(11)6. Our audil wi)rk ha% bLLn undLrl<ik¢n So Ihal WL IniLihl %lalL l() IhL Lharil<)ble L(Impginy'.% IncmhLr.% Ih().%c m<illLrs WL arc rLquirLd (() %lalL l() Ihcm in ¢in audil()r%' rLp()rl and r(Ir n() ()Ihcr PUTPOSC. T() thL fullL%l cxlcnl pLrmillcd by law, wc do n()1 aLL¢pl ()r 8%sumc rcsponsibilily l() iinyonL i)Ihcr than Ihc LharilablL C()mpany and Ihc Lharilablc company'% mcmhcr8 as a b()dy* for our audit work, for Ihis rcp()rl, or for thc i)pini()ns we have f(Irmed. Billy Drakc (SLnii)r Stalul()ry Audili)r) Ii)r and on hchlilf of Lynn Drakc & Co Ltd Slalulory Auditors l %1 Fl()or 34 B-D Main Strcct Moira C(}. Armagh BT67 OLE 14 SLpiember 2023 io
lonad Uibh Eachach Statement of Financial Activities Incor oratin an Income and Ex for the Year Ended 31 March 2023 nditure Account 31.3.23 Total funds 31.3.22 Tolal funds Unreslricted lund Restricted funds Notes INCOME AND ENDOWMENTS FROM Charit#ble activities Grtin15 ReLeiviible 14,362 375,369 389,731 421,992 OlhLr Irtiding clLlivRlies Invesln]enl inLoiYJe 364,866 121 364,866 121 315,047 Total 379,349 375,369 754,718 737,045 FXPFNDITURf ON Charitable aL'tivities DirL'LI Ch(Iril(IblL Expcndilure GuverniinL¢ 377,976 31,473 375,721 753,697 31,473 738,078 27,86(J Total 409,449 375,721 785,170 7C)5,947 NET INCOMEI(EXPENDITURE) (30, IIN)) (352) (30,452) (28,(J02) RF.CONCII.IATION OF FUNDS Toldl I'unds br()ug)lil lorward 787,297 806,651 835,553 TOTAL FUNDS CARRIED FORWARD 757,197 19,(N)2 776,199 806,651 The noles form parl of these financial slatemenis
lonad ibh E chach Statement of Financial Position 31 March 2023 31.3.23 31.3.22 Notes FIXED ASSETS Tangible assets 12 501,398 534.097 CURRENT ASSETS Debiors Cash al bank 13 7,819 293,271 58,509 249,123 301,090 307,632 CREDITORS Amounts lalling due within one ycar 14 (26,289) (35,078) NET CURRENT ASSETS 274,801 272,554 TOTALASSETS LESS CURRENT LIABILITIES 776,1()9 806,651 NET ASSETS 776,1()9 81)(),651 FUNDS UnrL%lriLILd fund RLslriLILd funds 16 757,1()7 i (),IN}2 787,2()7 1 (),354 TOTAL FUNDS 776,199 81)f),651 Thesc financial .8laleincnls have becn prLparcd in accordancc wilh Ihc provisions applicablc lo charilablc L()mpanics subjccl lo Ihc small Lompanics rcgimc. The financial statcmcnl.s wcre approvcd by Ihc Board of Truslccs and aulhori.8cd lor issuc on 14 Seplcmbcr 2023 and wer¢ signcd on its bchall by: Siobhan McKenna - Tru51ee Aisling W(Ills - Trustee Thc noles form parl of Ihese financial slalemenls 12
Ionad Uibh Eachach Statement of Cash Flow for the Year Ended 31 March 2023 31.3.23 31.3.22 Noles Cash flows from operating activities Cash generaled (rom operalions 44,027 101,781 Nct cash providcd by opcraling aclivilies 44,027 101,781 Cash flows from investing activities PurLhi15L uf liingible fixed É155els InlLrcsl rccLivLd (1,179) 121 Ncl cash providcd by/(uscd in) invcsling aLlivilies 121 (1,173) Change in cash and cash equivalents in the reporting period Cash and cysh equivalents at the beginning of the reporting period 44,148 100,608 24(),123 148,515 Cash and cash equivalents at the cnd of the reporting period 2()3,271 249,123 The nolcs form parl of thesc financial slalemenls 13
lonad Uibh Eachach Notes to the Statement of Cash Flows for the Year Ended 31 March 2023 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.23 31.3.22 Net expenditure for the reporting period (as per the Slatement of Financial Activilies) Adjustments for: DLpreLialion cliarges InlLresl received DeLrease in debtors (Decrease)lincr¢ase in credilor5 (30,452) (28,902) 32,699 (121) 50,690 (8,789) 30,909 (6) 78,634 21,146 Net cash provided by operalions 44,027 101,781 ANALYSIS OF CHANGES IN NET FUNDS At 114122 Cash llow At 3113123 Net cash Cash at hank 249,123 44,148 293,271 249,123 44,148 293,271 Total 249,123 44,148 293,271 The notes form parl ol Lhese finanLial sialemenls 14
lon d Uibh Eachach Notes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Summary of significant accounting policies a) General informAtion And basis of prepAration Ionad Uibh Eachach Lld is constituted as a company limited by guarantee incoTroraled in Northern Ireliind (N1631969). In the evenl ul the Lhdrily being would UP* lh¢ li(Ibilily in rLSPLLI ol. the guar(Inlee is limited lo £ I per meinber of the cliarity. ThL Lharily Lunslilules a publiL b¥nefil enlily as dLlined by FRS 102. The finiincial slalcinenls have bLen prLPiifLd in ALLordAnce wilh AcL()unling Lind RLPI)rling by Chiirilies.. SliilemLnl of RLLommLnded PraLlice 2ippliLable lo charilics prLparingi IhLif c?LLounls in accordancc with the FinanLial RLporlingy Standard appliLable in Ihe UK and RLpubliL of Ireland issued in 2019 the Financial Rcporling Siandard applicable in ihe Unilcd Kingdom and Republic of Ireland (FRS 102), Ihc Charities Acl (Northern Ircland) 2(113, the Companies Aci 2006 and UK Gcncrally Accepted PracliLe. The financial slalcmcnls are preparLd on a going concern basis under the hislorical cosl convcnlion, modilicd lo includc ccrlain items al lair value. The linancial slalemLnls arc prescnlcd in slcrling whiLh is Ihe funclii)nal currency of Ihc Lharily.. The signiliLant <iccounling pnlicics <lpplicd in the prcpar<?lion of Ihcsc financial slalcmcnts are sel out bLlow. I'hLSL poIiLiLS hdvc bLcn L()nsislLnily appliLd lo dll yLdrs prLsLnlLd unlLss i)IhLrwisL' slalLd. (b) Funds Unrc.4tricled lund8 are avlc ilic ble f()r u8c al Ihc disLrclion al the Iru4lec.4 in furlherancL' of IhL gcncral ()bjLLIivL5 ()[ 11)L Lhiirily and whiLh h41VL nol bLLn dL5ig7ll¢ilLd f()r olliLr purp(Is¢s. DLsigynaled funds Loinpri%c unrcslriLILd funds thal h¢ive bcLn sel aside by the truslLL'S for PdrliLular purpo.8cs. The aim and use of cach designated fund is gel out in Ihc nDlcs lo Ihe financial slatLmcntS. RL4lricled funds are fund8 whiLh dre lo be u%ed in accordance wilh %pecific re8lriLli()ns imp()%ed by di)n()rs i)r whiLh havL bLen raiSLd by Ihe Lhariiy fur P<irliLuI(Ir purp()4L.4. ThL L()sl ol. rai.%ing and adminislLring SULh lunds are chdrgLd dgdillsl Ihe SPLLifiL fund. The aim dnd u.%e of eaLh rLslriLled fund is scl out in the notes lo the finanLial stdtemenls. Further explanation of the nature and purpose of each fund is included in Ihe notes lo the finanLial sldlLmLnls. (c) Income recognition All incoming rcsourccs arc included in the Slatemcnl of Financial Aclivilics (SOFA) when the charity is legally cnlilled lo the income aller any perlorjnance conditions havc been met, the amount L¢in be measured reliably and it i.s probable Ihal the income will be received. 15 continued...
Ionad ibh Eachach Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Summary of significant accounting policies For donalions lo bc recogniscd Ihc charity will have been nolificd of Ihe amounls and Ihe .8eltlemenl dale in wriling. If Iherc are conditions allachcd io the donalion and this rcquire.8 a Icvel of performance before cnliilemcnl can bc obiained Ihen income is dcferrcd until lho.se c(Inditions are fully mcl or Ihc fulfilmenl of ihose condilions is wiihin Ihc conlrol of the charity and il is PTob(Ible Ihal they will be luifilled.volunlary income is reccivcd by way of grants, donalions and girls and is included in full in the Stalemenl of Financial Activities (SOFA) when receiv¢ible. InLome received from collections is rccogni8ed when received. Donaled lacililies and donated prolcssional services are recognised in inLome at Iheir fdir value when Ihcir ec(Inomi¢ henLlil 1% pr()hable, il Lan be measured rcliably and (he charily has Lunlrol over Ihe ilem. Fair value is delermined on Ihe basis ul the Viilue of Ihe gifi lo Ihe Lharily. For exainple Ihe am()unl lh¢ Lhlirily would be willing lo pay in Ihe open mark¢i for SULh f¢lLililies and scrviLes. corrc.sponding amounl is recogniscd in expenditure. N() amounl is included in Ihe linanLial slalemenls for volunlcer lime in line with IhL SORP (FRS 102). FurlhLr del¢iil 15 gyivLn in IhL TruslLLS' Annual RLporl. Fi)r ILL?(ILi¢s, Lnlillcmcnl 1% Ili¢ Larlicr of IhL ch<irily hLingJ n(IlifiLd (If an iinpLndingT di%lribuli()n ()r Ihe ILg7ilLy bLingJ rLLLivLd. Al thi% p()inl inL(IinL 1% fLLI)gFnisLd. On ()LLcision ILgl(ILiL.s will bL n()lil'iLd l(} the Lliiirily h(IWLVLr il is ni)I p()%%iblL l() mLc)%urL IhL dm()unl LXPLcILd li) b¥ di.%lrihulLd. On IhLSC ()LLclS11)n%, IhL ILgyaLy ]% IrL(iILd ds d Ll)nlin&yLnl and di%LI().sLd. InL()mL fr()m Irciding aLliviliL% inLludLs inL()mL Liirned fr()m fundrdi%ing7 LVLnl.% dnd Iradingi dLliviliLS l() rili%C fund.4 f()r IhL Lhcirily. InLI)mL ]% rL'LLivLd in LXLh(InbiL for supplyinb go()ds <ind %LrviLLS in urdLr lo r(IISL L'unds ¢ind 15 fLL()&7lli5Ld whLll LnlillLmLnl hds OLLurrL'd. ThL charity fLLeives govLrnmLnl granls which are detailed wiihin IhL noles lo ihese finanLial .slalLmenl8. InLI)me fr()m g()vcrninLnl dnd ()IhLr gyrdnls (Ire rLcognisLd ill fdif VdluL whLn IhL Lharily ha% LnlillLmLnt afiLr Iiny PLrf()ririiinLL Londilion% havL beLn MLI, il 1% pr()bablL (hal IhL inLomL will bL rLLLiVLd dnd IhL dinounl Lan bL mLdsurLd rLliably. Il. LnlillLmLnl is nol InLI ihLn IhLSL dinuunls dre dLfLrrLd. InveslmLnl inLome is earned Ihr()ugh holding a%sL15 for invLStmLnl purposes SULh as sharLs and pr(Iperly. 11 inLludLs dividLnds, inlLresl lind renl. WhLrL il is nol pfclLIiLdblL lo identify inveslmcnl mdn(IgLmLnl L(1sls inLurrLd wiihin a sLhemL with rLdS()llciblL aLLufaLy Ihe invLslinLnl income is rLporlLd nLI ol. IhL'se Losls. li is inLludcd when ihe amount Lan be mLasurLd reliably. Inlcrcsl income is recognised using Ihe effeLlive inleresl meihod and dividend and rent inLome is recogniscd as Ihe Lharily's righi to reLeive paymenl is established. (d) Expenditure recognilion All expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered and has been classilied under headings that aggregate all costs related lo the calegory. Expendilure is recogni5ed where there is a legal or conslruLtive oblig¢ltion to make Piiyments lo Ihird parties, it is probable that the setlleinenl will be required and the amount of the obligation can be measured relidbly. It is Lalegorised under Ihe lollowing headings: Costs of raising funds includes the costs associaled wilh allraLting voluntary inLomes; 16 continued...
lonad Uibh Eachach Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Summary of significant accounting policies Expenditure on charilable aclivilies includes Ihose cosls incurred by Ihc chariiy in the delivery of ils iiclivilies and services for ils beneficiaries. 11 includes both cosls Ihal can be allocated direcily to such dclivilies and IhosL Losls of an indirecl nalurc ncLessary lo support Ihem; and Olher expcndilurc rcprcscnls Ihosc ilcms nol falling inlo Ihc ealegorics abovc. Irrecoverable VAT is charged as an expense againsl the activity for which expendilure arose. Granls payablc lo Ihird parties are within the charitable objcclives. Whcre uncondilional grants are offcrcd, this is accrucd as %oon a% Ihe rcLipicnl is nolificd of ihc granl, 115 Ihis gJiVL5 fi5L Io i) reasonable cxpeclalion (hal ihc rccipicnl will reccive the grants. Where gyranl.s are L(Indili()niil rLliiling lo performance Ihen Ihe grant 18 only aLcrued whLn any unlullill¢d condilions are oulside of thL control of Ihe charity. {e) Support costs allocation Supporl cosls are those Ihal assisi Ihc work of the Lharity bul do not directly rcpre,8enl Lharilable dLlivilics and inLludc oifice cosls, govcrnance co81.$, adminislralive payroll L()$18. They are incurred dirLLlly in supp()rl ()r LXPLndilurc on IhL ()bjLLls of the Lhiirily and inLlude pri)jcLI manag)LinLnl LiirriL'd ()ul al I ILiidqLtarlLrs. Whcrc %upp(Irl c()%1% Lannol bc dirLLily allrihulLd Io P4irliLular hL<iding IhLy hclVL hLLll iill()LiilLd Io Ll).41 ol. raising fund.4 and LXPLndilurL ()n Lliaril(IblL aLliviliL.8 on a bcl%i Lonsi%lLnl with U%L of (he rcs()urLc.8. PrLmi%Ls ovcrhLad.s havL hcLn all()Lalcd (In <in in%Lrl dclail ba.%1 and oihcr overhLad% h<iVC bLen allocalcd on a basis consislcnl wiih Ihc use of resourccs. rund-r?i i%ing c()$1.5 arc Ihosc incurrcd in .sccking volunlary cnnlrihulions and d() not includ¢ Ihc cosl. ol (JissLminaling) inlorinalion in supporl ol. IhL' Lharil<iblL aLlivilics. The analysis al Ilicsc cosls is inLludcd in n()Ic 6. (O Tangible fixed a55els Tangible fixed assets arc slalcd at cost Icss accumulalcd dcprccialion and accumulalcd impairmcnt lossLs. Cosl includes cosls dircclly allribulablc lo making Ihc asscl capablc ol OPLraling a.s inlcnded. DLprecialion is providcd on all langiblc lixcd as8cls, al Talcs calculalcd lo write off the Lost, less esliindled residual value, of cach asscl on a syslemalic basis over its expcclcd usclul lile as lollow.s: Land & Buildings 4% Siraighl linc Fixlures and fillings 20% Siraighl Linc Compuler Equipmcnt - 20Yo Straight Line (g) Financial Instruments A financial assel or a financial liability is recognised only when Ihe Lhariiy becomes a parly lo the LonlraLlual provision of ihe instrument. Basic financial inslrumenls arc initially rccogniscd at thc amounts receivable or payable including any related Iransaclion cosls. 17 ontinued...
Ionad Uibh Eachach Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - conlinued Summary of significant accounting policies Currenl assels and currenl liabililies are subsequently measured ai ihc cash or other consideralion expecled lo be paid or relived and nol discounled. Dcbi inslrumcnls are subscqucnily measured al amorlised cosl. Where inve.stmenls in shares are puhlicly traded or Iheir lair value can olhenvise be mca8ured reliably, Ihe invc.slmcnl is .suh8cqucnily mcasurcd al fair value with changes in fair value recogniscd in income and cxpendilure. All oihcr such invcslmcnls are .subsequenily mca,8ured at co.sl less impairinenl. Other lin8nciJl inslrumcnls, including derivatives, are inilially reLognis¢d al lair value, unless paymLnl lor an asset is dcfcrrLd bLyond normal bu%incs% ILrms or fin¢inced al ¢1 fdle ()[ inlLresl Ih(Il is not a markel ralc. in which casc Ihc a.8SLI is mcasurcd al Ihc pre,senl value (Il Ihe future payments discounlLd al a miirkcl r411L of inlLfLsI lur il similar dLbl inslTumLnl. OlhLr A'in(InLial inslrumLn15 ¢irL subsLquLnlly meiisufLd ul fiiir valuL wilh dny LhiingLS reLognised in Ihc 51alcm¢nl of financial activilics, with the exccpiion ol hedging inslrumcnls in a dcsigyncd hedging rclali(In%hip, Fin(Incial 8s%cls Ihal arc mLasurLd al LO.81 or (ImorlisLd Losl arc rLViCWLd for (Ibj¢cliv¢ Lvidcncc of impairmcnl ill the Lnd i)f LciLh rep()rlingY dalc. i( IhLfL IS ()bjLLIivL evidLllLL of impdirinLnl lin impairmLnl l()%s is reL()gni%Ld undLr Ihe iippr()priale hLading in lh¢ slalemLnl ol finanLidl aLlivilicg in which IhL inili¢il gain is rc¢()g7niscd. For all equity in8truinenl8 rcg(Irdlcs.8 of 8ignificance, and olhcr finanLial as%els Ihal arc individually ignifiLanl, IhL%L arL dSSL%.4Ld individually for imp(iirmLnl. OlhLr A'incinLial drL LiihLr d%SL.4sLd individually ()r groupLd on Ihc basis ()[ similar credit risk characlcrislics. Any revcr.%als of imp1( irmcnl ic rc rcLogni%cd iminLdiic ILIY, lo the cxlcnl thal the rLvcrsal docs nol rc.4ull in il carryingy dm()unl ()r IhL I'in(inLiiil cl%SLI Ih(Il LxLeLd5 whiil IhL' Liirryin&7 iiinounl would hdvL beLn hdd IhL impciifrnLnl n()I pfLviou%ly bLLn rLLogynised. (h) Impairment Assels nol measured al fail valuc arc rcvicwcd for any indicalion Ihal the assct may he impaircd al cach balancc shecl dalo. If such indicalion cxisls, the rccovcrablc amounl of Ihc asset, or the asscl's cash gcncrating unit, is cslimalcd and comparcd lo Ihe carrying amounl. Whcrc Ihc carrying amount cxcccds its rccovcrablc amount, an impairmcnl loss is recogniscd in profil or loss unlcss Ihc asscl is arricd al 8 revalucd amount where Ihe impairmcnt loss is a revaluation dccrcasc. (i) Provisions Provisions are recognised when ihe chariiy has an obligation dl Ihe bdldnce sheei dale as a resuli ol a pasl event, il is probable that an ouiflow of economic benefits will be required in sciilcmcnt and the amounl can be reliably eslimaled. (i) SeS 18 conlinucd...
Ionad Uibh Eachach Notes to the Financial Statements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Summary of significanl accounting policies Assets acquired under finance Icases are capithliscd and depreciated over Ihe shorler of (he Icasc term and the expecled useful life of the asscl. Minimum Icase paymcnts are app()rlinned bclwccn Ihe finance charge and (he rcduction of Ihe oul.slanding leasc liabilily u.sing Ihe cffcclive inlercst mcihod. Th¢ r¢lal¢d obligations, ncl ()[ luturc linancc chargcs, are included in credilors. Renldls Pilyiible dnd reLeiviible under operaling leases are charged lo the SOFA on d slrdighl line basis over the period of ihe leÉlSe, (k) Employee benefit5 When employees have rendcrcd service lo Ihe charity, shorl-lerm employee benefils lo which Ihe cmpl()yee% are enlilled are recogni.8cd al the undiscounlcd amounl expecled lo be paid in exchangc for that scrvice. (l) Tax No provision is rcquircd r()r laxdlion as IhL Lompany 15 dLfinLd ds a Lhdrily r()r Idxalion purposLS. {m) Going concern Thl financial sl<ilLin¢nls havc hccn prcparLd on a g(iing LonLcrn basis a% Ihc tru.%lcLs bcliLvL Ihal no Inlileriiil vnLcrltiintiLs cxisl. ThL IruslcL% havc con%idcrcd IhL ILvcl ol funds hLld and the cxpeLled ICVLI ()[ in¢()mc and ¢xpLndilure r()r 12 m()nlhs fri)m auih()ri.%ing IhcsL finanLicil %l(IILinLnls. Thc budgTLILd inL()mL c1nd CXPLndilurc 1% sulliLi¢nl wilh IhL ILVLI ol rLscfvL5 1()r IhL chtirily l(] hc able lo L(InlinuL as a g?{)ingp L()nLLrn. (n) Judgemenls estimates ThL fi)11()wing judgicmcnls inLluding IhosL inv()Iving L%limalLs Ihal havL bL'Ln Inadc in IhL pfoLL%S of Ipplying IhL abi)VL aLL()unling p()IiLILS thai havL hdd IhL m()sl sibynifiL<inl LI'ILLI (In IhL cimi)unls rccogniscd in Ihc linancial slalemLnls and Ihal hdVL a siginiliLanl risk ()r LdU.sing? a malLrial adjuslmLnl lo Ihe carrying amounts ol assels and liabililies within Ihe next A'indnLial year: (i) dcprccialion meihod and asscl usclul IivLs (li) prinLipal assumpiions uscd lo measure mulii-employer defined benefil pension schemes, liabililics, scnsilivilics lo changcs in assumptions and lulurc funding obligations The estimates and assumpiions are reviewed on an ongoing basis considering Ihe currenl and fulure markcl conditions. Fund accounting UnrL51riLILd lunds can be used in accordance with the charitable objectives at the disLrelion ol the truslees. ReslriLled funds can only be used for PdrliLuldr re51riLled PUTposes within the objLL15 of the Lharily. Rcslriclions arisc whcn spccilicd by Ihe donor or when funds are raised for particular reslriLled purposes. 19 onlinucd...
Ionad ibh Eaehach Notes to the Financial Slatements - continued for the Year Ended 31 March 2023 ACCOUNTING POLICIES - continued Fund accounting Further explanation of the nalure and purpose of each lund is included in Ihe nules lo Ihe finiinLial slalemenls. Pension costs and other posl-retirement benefits The Lharilablc company opcralcs a dcfined conlribulion pcnsion .scheme. Contributions payable lo Ihc charilable company's pension scheme are charged to the Slalement of Financiiil ALlivilies in the period lo which Ihcy relale. OTHER TIL4DING AcfiviTIES 31.3.23 31.3.22 RLspiIL DayLcire PRC & TrainingF InLomc Glor na iiGael AfiLf5Lhi)()l FLes Di)nalion%/Evcnls/Fundraising iIyLdre FLCS HMRC- CJRS 5,280 6,511 5,280 1,81.3 4,206 39,251 413 233,278 30,806 58,791 1,828 292,456 364,8()6 315,047 INVESTMENT INCOME 31.3.23 31.3.22 13ank Inlercsl 121 INCOME FROM CHARITABLEACTIVITIES 31.3.23 31.3.22 Aclivily Granls Rcceivablc Grants 389,731 421,992 Granls received, included in the above, are as follows: 31.3.23 31.3.22 Deparlmenl of Communitics D&R Dcpartmcnl of Communitics - Education Deparlmcnl of Communilics- NDA BHscf- SLA BHscf- Family Support HSCJ3- Milk Bella81 City Council - Revenue 13clfast City Council Summer Scheme 62,796 33,521 37,063 25,239 11,976 1,240 13,5tK) 62,711 32,848 41,867 24,206 9,072 680 13,000 Carried forward 185,335 186,384 20 continued...
Ionad h E chach Notes to the Financial Statements - continued for the Year Ended 31 March 2023 INCOME FROM CHARrrABLE ACTIVITIES - continued 31.3.23 31.3.22 Broughl fonviird Foras Na Gaeilge - Scéim Phobal Gaeilge F()r¢15 N(i Giieilge - SLLiin Oige BBC Children in NLed Brighlslarl OFMDFM Surc Siarl - Tus Mailh Palhway fund - IUE WLSI 13clfasl Parlncrship Board foras Na Gacilgc- C & T Foras Na Gacilge G Samhraidh HS13C - Addilonal Cjliir na nGael Childcarc Recovery fund Covid-19 Larly Ycar.% TLinp()rary Clnsurc - Covid-19 Foras Na GaL'ilge Mainlcnancc Foras Na Gaeilge - SnabliFéilte 11213 DLparlmLnl lor Communilics - RevLnue RLpairs t)epartineiit for Coininllllities - Llofa 1314Sffl' LAC Pil<)I SLhLmc I ISC13 Encrgy F()ras Na Gacilgc - R/C & Projccl Cu%ls 18_5,335 41,000 3,500 10,490 18,572 32,202 30,0(K) 186,384 44,7.30 3,500 9,990 18,031 30,201 -30,1)(HJ 1,000 6,250 1,750 8,190 29,404 12,612 4.550 20,500 2,850 IC),737 1,563 6.006 1,494 12,612 1,750 9,720 81)Q 31),1100 389,7.31 421,992 CHARITABLE ACTIVITIES COSTS Support cos15 (SL'L nolL 6) DirLLt Cosls Tolals DirLLI Chaiilablc Expcndilure GovernanLe 753,697 75.3,697 31,473 31,473 753,697 31,473 785,170 21 continued..
lonad Uibh Eachach Notes to the Financial Statements - continue for the Year Ended 31 March 2023 SUPPORT COSTS Governance costs Governance 31,473 Supporl cosls, included in the above, are as follows: Governance costs 31.3.23 31.3.22 Tolal aclivilics Governance Audil fee ALLI)unlancy Fee Alfiliali()n MLmbLrship Cleaning & firsl Aid Lcgyal Fccs 13ank Charges 1,4(N) 1,4tx) 2,701 852 25,666 19 1)56 330 1,176 1,247 31,473 27,869 NET INCOMEIIEXPENDITURE) Nel inLomel(expcndilure) is sldlLd dficr LhargIn(LfLdi1lng). 31.3.23 31.3.22 Dcprecialion ownLd assets 32,699 30,909 AUDITORS, REMUNERATION 31.3.23 31.3.22 Fcc.8 payable lo Ihc charily's auditors for thc audil of Ihc charity's financial slatcmcnls Accounlancy Fce 1,41K) 2,308 1,41X) 2,701 22 continued...
lonad Uibh Eachach Notes to the Financial Statements- continued for the Year Ended 31 March 2023 TRUSTEES, REMUNERATION AND BENEFITS There were no Iruslees, remuneration or olher benefits for Ihe year ended 31 March 2023 nor for ihe year cndcd 31 March 2022. Trustees, expenses There were no Iru51ees' expenses paid for the year endcd 31 March 2023 nor for the year ended 31 March 2022. 10. STAFF COSTS 31.3.22 Wdges dnd sal4irie5 S()Lial SLLurily c051s Other pension ci)%ls 492,241 2(1,1133 10,078 456,844 23,134 8,827 522,352 488,805 Thc avcragL in()nlhly numbcr of Lmployccs during IhL year was as follows.. 31.3.23 33 31.3.22 -12 orricc Adininislrdlion & Pr()grammc slari No einployees received emoluinents in excess of £60,000. The key mandbYLlllLnl Plorsonnel of ihe charily compri.8c of the Chicl ExLLulivc and Senior InanagLmLnt tLdm. ThL salaries paid lo kcy managemcnt tlLrsonncl bcing Ihc Chicf ExeLulive Ofl'iLLr, ChildLare M(Ina&7ers, Financ¢ Managcr, and Child Care Co-ordinal()r during the year lolallLd £137,142. (2022.. £115,074) 11. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES UnreslriLILd ReslriLILd lund funds Total funds INCOME AND ENDOWMENTS FROM Charitable activities Grants Rcccivahlc 17,162 404,830 421,992 Olher trading aclivilies Investmenl income 315,047 315,047 Total 332,215 404,830 737,045 EXPENDrruRE ON Charilable activities Direcl Charilablc Expcnditure Governance 325,163 27,869 412,915 738,078 27,869 23 continued...
Ionad Uibh Eachach Notes to the Financial Statements - continue for the Year Ended 31 March 2023 ii. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivrriES - eontinued UnreslriLled ReslriLled fund fund Total lunds Total 353,032 412,915 765,947 NET INCOMEI(EXPENDITURE) (20,817) (8,085) {28,902) RECONCILIATION OF FUNDS Tuldl lunds bri)ugyhl (()nViird 808,114 27,43() 835,553 TOTAL FUNDS CARRIED 'ORWARD 787,297 19,354 81)6,651 12. TANGIBLE FIXED ASSETS Fixlures t)nd lillingys Frcehold pr()pcrly Compulcr equipinLnl Totals COST Al l Apiil 2022 and 31 MiifLh 21)23 585,156 3,()78 45,286 634,420 DEPRECIATION Al l April 2022 Ch(Irgc for year 70,218 23,4Q6 3,035 236 27,1170 9,057 100,323 32,699 Ai 31 Mdrch 2023 93,624 3,271 36,127 133,022 NET BOOK VALUE Al 31 March 202.3 491,532 707 9,159 501,398 Al 31 March 2022 514,938 943 18,216 534,097 24 ontinued...
lonad Uibh Eachach Notes lo the Financial Statements - continued for the Year Ended 31 March 2023 13. DEBTORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 31.3.23 31.3.22 Unreslricled Income Foras na Gaeilge BHscf- SLA 13righlslarl - ofMDFM Dcparlmeni for Coinmunilies Cjlor na nGael HSC13 15,855 2,067 756 4,666 5,587 29,404 174 1,750 960 4,801 308 7,819 58,509 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31,3.22 Accruals and dLILrrLd incomL 26,289 35,078 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS 31.3.22 T()lal Unre,8lriclcd lund RL%triLled T()lal funds Fix¢d a%%cls CurrLnl i1%SLI.s CurT¢nl li(Il)ililies 492,385 2()1,11)I (26,28()) 9,1113 9,()149 501,31) 301,1190 (26,28(J) 534,1)97 307,C).32 (35,078) 757,197 19,(N12 776,199 806,651 16. MOVEMENT IN FUNDS Nel movemenl ffin funds Ai 114122 3113123 Unrestricted funds GLnLf(Il lund 787,297 (30,ItK)) 757,197 Restricted funds Departmcnl of Communilics- D&R Dcparlmcnl of Communities- Education DSD I BRO - Capital Foras Na Gacilgc - R/C & Projecl Costs 1,428 (1,428) 61 (8,985) 61 8,941 17,926 io,o(A) 10,000 19,354 (352) 19,002 TOTAL FUNDS 806,651 (30,452) 776,199 25 conlinucd...
lonad Uibh Eachach Notes to the Financial Statements- continued for the Year Ended 31 March 2023 16. MOVEMENT IN FUNDS- continued Net movement in funds, included in ihc above arc as follows: Incoming rcsources Rcsourccs cxpcndcd Movcmcnt in funds Unrestricted funds General fund 379,-349 (409,449) (30, IIN)) RestriLled funds 111-ISCT rainily Supporl 14SC13 - Milk 13cifasl City Council - Revenue roras Na GacilgL - SLeim Oige 1313C CliildrLn in NLLd Ilrigyhislarl ufMDFM DLPcirlniLnl ol. CoininuniliLS - D&R DLparlmenl ol Communilies - Fducalion DLPcirlmLnl ()f Communilies - NDA 131 ISCT - SI.A roi-as Na Gaeilge - Scéiin Pliobal Gacilgie Surc Siarl- Tu% Maiih Pdil)way Fund - IUE DSD / IIRO Capilal r()r(i% Na (iiiLilgL - C & T I IS13C - Addili()nal Gl(Ir na nGael III ISCT LAC Pil()I Scheme I ISCB Encrgy ri)r¢lS Na (yacilge - IVC & ProjeLI Cosls 11,976 1,240 13,500 3,500 10,4()0 18,572 62,7()6 (11,976) (1,240) (13,500) (3,500) (10,4()0) (18,572) (64,224) (1,428) 33,521 37,OC)3 25,239 (33,460) (37,01)3) (25,239) 61 41,01)0 32,202 30,01)0 (41,1)l)o) (32,21)2) (3(1,1)i)o) (8,()85) (C),251)) (6,IN)6) (1,494) (9,720) (800) (8,985) 6,2_50 6,1)1)6 1,494 9,720 800 30,000 (20,000) 10,000 375,369 (375,721) (352) TOTAL FUNDS 754,718 (785,170) (30,452) 26 continued...
Ionad ibh Eaehach Notes to the Financial Statements - c for the Year Ended 31 March 2023 ntinued 16. MOVEMENT IN FUNDS - conlinued Comparatives for movement in funds Nel movement in lunds Al 114121 3113122 Unrestricted funds Gcncral fund 808,114 (20,817) 787,297 Restricted thnds BEqSCT Fiimily Supp()rl Dcparlmcnl of Cummunilies- D&R DSD 113RO - Capildl 2,246 (2,246) 1,428 (7,267) 1,428 17,926 25,193 (8,085) 19,354 TOTAL FUNDS 835,553 (28,902) 806,651 27 conlinued..
lonad ibh Eachach Notes to the Financial Statements continued for the Year Ended 31 March 2023 16. MOVEMENT IN FUNDS- continued Comp8ralive nel movemenl in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 332.215 (353,032) (20,817) Restricted funds I Iscy ramily Support IISC13- Milk llelfa.si Ciiy Council - Rcvcnue Foras Na Gdeilgc - Sceim Oige 1113C ChildrLn in NLcd E3rigihi%larl OFMI)fM Dcparlincnl of C()Ininunilies - D& R Dcparlmcnl of Ci)Inmunilics EduLalion I)LPcirlmLnl ()f CominuniliLS - NDA Biqscr- si.A 13Llld%l Cily C()unLil SummLr SLhL'inc Foras Na Gaeilge - Scéiin Pliobal Gacilge SurL Slarl- Tu% Maiih l)Éiihw(iy Fu nd - IUE WL%l 13Llf¢i%l ParlnLrship Lloard DSD / iIIIO - Capilal FoTa.8 Na GacilgL - G Samhraidh 14SBC - Addilional Glor na nCJacl IirÉlS Na Gacilge - Mainlcn<?nce Foras Na Gael Ige - SnabliP"éilte 11213 9,072 680 13,000 3,.5(M) 9,()C)o 18,1)11 62,711 (11,318) (680) (1.3,000) (.3,5UO) ((),C)90) (18,1).11) (61,283) (2,246) 1,428 32,848 41,8C)7 24,21)6 2,UOO (32,848) (41,867) {24,2116) (2,000) 44,7.30 -10,2111 30,11110 1,000 (44,730) (.311,2U I ) (311,11111)) ( I,IK)O) (7,267) (1,750) (8,1()o) (2(J,41)4) {20,5(M)) (7,267) 1,750 8,IC)O 29,4()4 20,500 2,850 (2,850) Deparlmcnt for Communilics - Rcvenuc Rcpairs Departinenl for Coininunities - Llofa 16,737 (16,737) 1,563 (1,563) 404,830 (412,915) (8,085) TOTAL FUNDS 737,045 (765,947) (28,902) 28 conlinued...
Ionad Uibh Eachach Notes to the Financial Statements - continued ror the Year Ended 31 March 2023 17. CONTINGENT LL4BILITIES A conlingenl liabilily exisls lo repay granls lo funders should the charily not lullill ils obligations. 18. RELATED PARTY DISCLOSURES During Ihe year lonad Uibh Eachach provided key miinagemeni personnel services lo a registered charily, GaelLhuram UaLhliir Chludnai. 19. FRC ETHICAL STANDARD . PROVISIONS AVAItABLE FOR SMALL ENTITIES In comin()n wilh miiny other businesses of Dur size and nalure we use our audilor5 lo prepare and submil returns lu Ihe l(Ix aulh()riliLs lind 41%%1S1 with Ihc prLpariili()n ol Ihe financial %1Éilemenls. 20. POST BAIANCE SHEET EVENTS Thcrc were no Events after Ihe rcpoiling period Ihcrcfore no malcrial is.8ucs need disclosed. 21. LIABILITY OF MEMBERS Thc Liiibilily ()[ lh¢ mLmbLfs is Limil¢d EvLry mLmbLr of the Ch(irily pr()misLS, if IhL Charily 18 di%%()IvLd whilL he, she ()r il a mLinbLr or wiihin IWLIVL m()nlh.4 dfiLr, hL, 4hL ()r il LLdSL% l() bL d mLmhLr, l() L()nlribulL suLh %um (n(Il LXLLLdin £1) as Inay be dcm(IndLd ()f him, hLr or il t()wdrd% Ihc paymLnl ()f IhL deb18 and licibililiL.% ()f ihe Charity inLurrLd bLforL hL, %hL ()r il LLil.4LS lo bL ¢1 InemhLr, dnd ()I' IhL' L()s1%, Lhiirg?es and expLnses of windingy up, and IhL ddju%linLnl ol. IhL rigihts of IhL Ll)nlribul()riL% dmong) IhLmsclvcs. 22. LIMITED BY GUARANTEE Thc company is limilcd by guaranlcc and has no sharc Lapilal. COVID-19 The Iruslees conlinue lo munilor Ihe impdcl of Cuvid 19. The IrusleLs believe Ihere is no ddjusting evenls lo reporl afier IhL repi)rling ddle. The Iruslees will Lonlinue lo monitor the situation LIo8ely lo secure Ihe viabilily of the organisdlion. 29
lonad Uibh Eachach Detailed Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 31.3.22 INCOME AND ENDOWMENTS Other trading activities RLspiIL DdyLdre PRC & Training Income Glor na nGael Afierschool Fees Donalions/Evcnls/Fundraising Daycarc Fccs 14MRC- CJRS 5,280 6,511 5,280 1,813 4,206 39,251 413 233,278 30,806 58,791 1,828 292,456 364,866 315,047 Investment income 13ank InlLrLsl 121 Ch8ritabl¢ aclivities Grants 38(),731 421,9()2 Total incoming resources 754,718 737,045 EXPENDITURE Charitable activities 492,241 21),1133 I l),1)78 4.fj6,844 23,134 8,827 9,133 10,431 2,799 11,192 160 934 3,801 S()Lial %ecurily PLn%i()ns Insurance Lig?hl and hcal TLlcphone Pcislagye and slalioncry AdvL'rlising Sundries Stair Training Slarr TravLI Rcpairs & Maintenance Play Resources & Mdlcrials Tulor & Facililalion Fees IT Supporl & Mainlcnance con.sumables Programme Costs & Evcnts Milk Carricd forward 10,821 5,377 1,482 20 21,582 12,418 19,863 9,057 2,034 32,984 1,237 668,183 66,387 12,363 14,373 6,050 3,687 21,923 680 652,718 This page does not form part of ihe statulory linancial slalemenls 30
lonad Uibh Eachach Delailed Statement of Financial Aclivities for Ihe Year Ended 31 March 2023 31.3.23 31.3.22 Charitable activities Llroughl fonvard Depi of Communilies- NDA Programme 668,183 652,718 41,868 12,083 500 Childrens LunchcslFood HR Supp(ITI Conlracls Slaff Uniforms Depreciation Freehold property Deprecialion Fixlurcs&Filling, DcprcLi(Ilion Compuler Equip 14,417 500 835 23,406 236 9,057 23,406 236 7,267 753,697 738,078 Support costs Governance costs Audil FLL ALcounlanLy FCL Al'l'ilililion MLmbLrship CILiiningT & Firs1 Aid 1,41K) 2,308 852 25,666 1,400 2,701 19,1)56 331) 1,176 Jcink Chcifg7LS 1,247 31,473 27,86() T()lal rLsoufLCS cxpLndcd 785,170 765,947 Net expenditure (30,452) (28,91)2) This page does not form parl of the statulory financial slatemenls 31