REGISTERED COIVIPANY NUMBER: N1631969 (Northern Ireland)
REGISTERED CHARITY NUIVIBER: NIC107062
Re rt of the Trustees and
Audited Financial Statements for the Year Ended 31 March 2024
I nad Uibh Eachach
an
Llmited b Guarantee
Acom
Drake & Co Ltd
Sts￿tOry Auditors
1st Floor
34 B-D Main Street
Moira
Co. Arniagh
BT67 OLE

lonad
ibh Eachach
Contents of the Finaneial Statements
for the Year Ended 31 March 2024
Page
Reference and Administrative Details
Report of the Trustees
2 to 8
Report of the Independent Allditors
9 to 12
Statement of Flnaneial Aetivities
13
Statement of Financial Position
14
Statement of Cash Flows
15
Notes to the Statement of Cash Flows
16
Notes to the Ffinanelal Statements
17 to 31
Detalled Statement of Finaneial Activities
32 to 33

Ionad Uibh Eachach
Reference and Administrative Details
for the Year Ended 31 March 2024
TRUSTEES
Aisling Walls
Aoife Ni Phoilin
Emma Berkery (resigned 221612023)
Siobhan McKenna
Colma Mhic Aoidh (resi￿ed 221612023)
Jacqui Bradley (appointed 221612023)
Mairead Connolly (appointed 221612023)
REGISTERED OFFICE
34a Iveagh Crescent
Belfast
BT12 6AW
REGISTERED COMPANY
NUMBER
N1631969 (Nortb¢rn Ireland)
REGISTERED CHARrrY
NUMBER
NIC107062
INDEPENDENT AUDITORS Lynn Drake & Co Ltd
Statutory Auditors
1st Floor
34 B-D Main Street
Moira
Co. Arniagh
BT67 OLE
Ulster Bank
Unit G, Westwood Centre
Kemiedy Way
Belfast
BTII 9BQ
CHIEF EXECUTIVE OFFICER Sinead Mcconnell

Ionad Uibh Eaehaeh
ort of the Trustees
for the Year Ended 31 Mareh 2024
The ttustees who are also directors of the chality for the puryoses of the Companies Act 2006, PTesent their
report with the financial statements of the charity for the year end¢d 31 March 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recornmended Practice
applicable to charities preparing their accounts in accordance with th¢ FinanciaE Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) (effectiv¢ l January 2019).
OBJECTtVES AND ACTIVITIES
Objectives and aims
Raiteas Misin/Mission Statement:
Pobal Slan, sabhailte, a thogail thart ar ar bpaistf
ina bhfuil an Ghaeilge ar fail do chach
To build a safe and healthy community around our children
in which the Irish language is accessible to all.
Sprioeanna & Aidhmeanna / Aims & Objectives
(l) Ionad Uibh Eachach is an Irish Language Family and Community Centre for parents, children and the
local community in an area of need.
(2) lonad Uibh Eachach provides high quality, child-centred inclusive early yearfs childcare, playgroup,
preschool and afterschool services through Irish in order to support high level outcornes for children.
(3) Ionad Uibh Eachach provides a comprehensive cultural & language programme for th¢ local community
including cultural, educational, training and support opportunities combined with long terni training &
employment opportunities for local people.
(4) lonad Uibh Eachach encourages parentsl participation in their child's development and provides an
annual programm¢ of parental engagement and ongoing family support for families and children facing
challeng¢s.
(5) lonad Uft)h Eachach promotes partnership with paTents, children and the local community in every aspect
of their work.
(6) Ionad Uibh Eachach actively seeks to open Irish Languag¢ to all sections of the community.
Principl¢ activities
Ionad Uibh Eachach provides cultural, educational, training and support opportunlties for local people
combined with education, daycare and childcaT¢ s¢rvi¢¢s through Irish for over 130 children daily.

I nad Uibh Eaehaeh
ort f the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Public benefit
Purpose I lonad Uibh Eachach is established for the advancement of cultural and educational activities and
services through Irish in an interdenominational context for children, youth and thetr families. This supports
the building of a safe and healthy Irish language community around our children, youth and their families,
which is open to all. Benefits flowing from this include improving social cohesion/ inclusion through
community involv¢m¢nt in developing a language community, developing and inspiring community pride
aTound culture language and heritag¢ and promoting community regeneration. These benefits are
demonstrated by enhanced community engagement in the d¢sign and d¢velopm¢nt of Irish language s¢rvi¢¢s
and faciliti¢s, by increased community activity around education, culture and language which is open and
inclusive thus breaking down barriers between and within comrnunities and improving th¢ quality of life of
the those participating or receiving servic¢s.
Purpose 2: Co-ordinate and provide ITish culturdl & educational activities in the Belfast area. This supports
the Provision of community educational and cultural activities alongside th¢ development of training and
support opportunities for parents and the community. Benefits include enhancem¢nt of educational
opportunities available to parents & local people, enriching public understanding and appreciation of the
language and culMral landscape and direct benefits for those accessing training and support. These benefits
are demonstrated by enhanced knowledge and understanding of those accessing educational opportunities, a
sense of identity and wellbeing among those involved in culmral activities and increased confidence and skill
of those accessing training and support. The public benefit from preserving the cuItt￿¢ and language for
future g¢nerations.
Purpose 3.. To provide high quality Trisb language early years care, education and support services to
children, youth and their families. The benefits that flow from this purpose include the positive impact of
high quality Irish languag¢ ¢arly years Care & education on children and their families combined with
parental engagement programm¢s and additional and targeted support for children and families in need.
Additional educational benefits flow from second language and imn]ersion provision for very young
children, preschool and afterschool children. The inclusion of children with additional needs and ethnic
minority children offers increased care and educational opportunities to those in need in the community.
Evidence of these b¢n¢fits includes enhancing the learning and cognitive developrnent of children through
use of a second languag¢ - a head start in education and development. Holistic services for the whole family
support parental engagement in children's learning and development which enables parents to better support
their children's development and enhances confidence and self esteem of children and parents. Help and
support for children and families in need improves the educational and life experience of those families.
Th¢r¢ is no id¢ntifiabl¢ harni relating to any of these puryoses which will publicly benefit the community as
a whole, the trish language cornmunity, childr¢n, youth and th¢ir families. The creation of employm¢nt and
training in lonad Uil)h Eachach will privately benefit those employed and trained but this is necessary to
carry out the main purpose of the organisation.
FINANCIAL REVIEW
Financial Revlew
The company had net outgoing resources for the year of £11,810 (2023.. net outgoing resources of £30,452),
which reflected the completion of a number of projects during th¢ y¢ar. N¢t Unr¢strict¢d R¢s¢rves increased
by £4,251, while Net Restricted Reserves decreased by £16,061.
The charity continues to work tirelessly to secure income from various sources to finance its ongoing
activities with key stakeholders. The main source of fimding are grants received from various bodies as
disclosed in note 4 in the financial statements.

Ionad Uibh Eaehach
ort of the Trustees
for the Year Ended 31 March 2024
FINANc￿L REVIEW
Reserves policy
Policy Statement:
Ionad Ufbh Eachach Reserves Policy will address the organisations responsibility to:
l. identify and plan for the maintenanc¢ of essential services for beneficiaries on an ongoing basis
assess the risks of unplanned closure due to changes in the financial andlor fi￿dIng climate on an annual
basis taking into account spending commitments, potential liabilities and financial forecasts
assess the risks of unplanned closure on beneficiaries (in particular, vulnerable beneficiaries), staff and
volunteers
IUE Reserves Policy will be published and mad¢ available to funders, members, stakeholders and
beneficiaries, the public and relevant staMtory agencies to clarify exactly what reserves are kept for (or not
kept) and when they are to be used.
The Reserves policy will be regularly monitored and reviewed by the Board and subject to fonnal r¢vi¢w
annually.
Ionad Uibh Eachach will only accrue reserves for the following purposes:
l. To support gaps in cash flow due to delay in acc¢ssing fimding
2. To support particular project expenditure for which th¢ mon¢y has been raised ie capital expendItt￿e
3. To support the discharge of the organisation's legal responsibilities with regard to redundancy
r¢quirem¢nts in th¢ ¢vent of significant loss of fimding.
4. To accru¢ r¢sffv¢s in the ¢v¢nt of significant loss of funding
5. To support the discharge of the OTganisation's legal requirements in relation to pensions legislation (auto
enrolment) and in Tesponding to the rise in the National Living Wage.
R¢s¢rves will not exceed any rnore than 4 months essential expenditure foT the organisation unless
sp¢cifi¢ally agr¢¢d in the ev¢nt of a large capital project.
IUE Board role:
l. The IUE Board reviews the position of r¢serv¢s at least quarterly to ensure that free reserves are
maintained at a safe operational level.
2. The Board signs off the reserve policy on an annual basis and any challges made in-year du¢ to unforese¢n
circumstances.
Accumulated Reserves:
In the event of reserves being accumulated which are not used for the stated purpos¢.'
l. Th¢ reserye must be sp¢nt in line with the aims and objectives of the project
2. This expenditure must be clearly identifiable
3. This expenditure must be clearly discussed with stakeholders, users, and fund¢Tr.
Reserves must be clearly identifiable and specifically 5hoNvn in audited Ydccounts.

Ionad Uibh Eachaeh
ort of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
Appendix I
Redundancy Reserve
Redundancy reserve It is proposed to build the reserve up to £1 00,000 in the light of current uncertainties
about funding. The current reserve figure for redundancy in April 24 is £62,777
Contingency Reserves - (in the event of closure)
It IS Proposed to identify up to 4 months essential expendittsre as current contingency reserves at a figur¢ of
£75,OOOlmonth including £60,000 wages and £15,000 running costs Imonth. The identified reserve figure for
contingency in April 2024 is £200,000 (3 months)
Essential maintenance
Maintenance reserve It is proposed to retain a reserve of £50,000 to carry out essential maintenance and
repairs due to the age of the building to avoid disrnption to service in case of damag¢ OT ¢meTgency
aintenance. The current reserve figur¢ in April 24 is £30,000
Summllry of Designated Reserves 2024-2025
Redundancy Reserve
Contingency Reserve
Contingency Res¢rv¢
Essential Maintenanc¢
Total Designated Reserves
£ 62,777
£165,000 (3 Months Salary)
£ 35,000 (3 Months Running Costs)
£ 30,000
£292,777

lonad Ui
h Eaehach
ort of the Trustees
for the Year Ended 31 March 2024
FINANCIAL REVIEW
REVIEW OF THE YEAR
lonad Uibh Eachach services continued to offer a high level of service for the local cornrnunity in 2023-2024
from the high demand for baby & toddler units and have had good participation in parenting & family
events, increase in numbers accessing family & play support, students of all ages attending Irish classes at all
levels. There were successes, highlights, and challenges. The complex fimding landscap¢ and the r¢maining
fimding uncertainty bave only added to this challenge. The need for realistic long-t¢nn inveslment in
conununity based early years and Irish language services remains.
Services provided in 23-24 included-
l. High quality childcare through Irish for children aged 0-12.
2. Irish language immersion playgroup, wrap around preschool and afterschool provision
3. Cultural and languag¢ programme for adult Learners weekly including trish language classes from
b¢ginn¢r to GCSE & A Level. Culturavlanguage spring and summer festivals including discussion panels,
Irish classes, music/dance and health & well b¢ing workshops also d¢livered
4. parental engagement progran]mes with stay and play inhousc sessions as well as family trips being
delivered.
5. One to one play support for children was delivered in house weekly.
6. Continu¢d development of training and ¢MpIo￿¢llt opportunities for local people.
7. Ongoing partnership with the local community including participation in th¢ Gr¢at¢r Falls Neighbourhood
Partnership, Greater Falls Family Support Hub, An Ceathru Gaeltachta and the Belfast Childcare
Partn¢Tship.

Jonad Uibh Eachach
ort of the Trustees
for the Year Ended 31 Mareh 2024
FUTURE PLANS
lonad Uibh Eachach works to a strategic plan which was reviewed in January 2024 and identifies the key
them¢s and strategic objectives of the organisation for the fukne.
l. Cultur & T¢an￿anguage & Culture -
a. Supporting community regeneration and renewal through tbe language and culture
b. Support Lifelong Learning & rais¢ the profile of the trish Language in the local community.
2. Curam & Oideachas/Care & Education-
a. Building tomoThow's Irish Language Community-provision of early year's services through Irish
b. High quality, inclusive, child centred, s¢rvi¢es & involving parents in their child's early education
3. Pobal & TuismitheoirVParents & Community-
a. Building an inclusive & responsive trish Language community around children and their families
b. Provision of parental engagement & family support services to strengthen resili¢nc¢.
. Ensuring that the Languagelculture and Ionad services ar¢ rel¢vant & accessibl¢.
4. Geilleagar soisia1t￿s0Clal Economy
a. Building the Irish language community by developing community-based daycare through Irish as a model
for the sector. Provision of training and long-temi employment for the local & Irish language community
5. lonad Uibh Eachach a Fhorbairt & a Bhuanu mar Ionad Barr Fheabhaisl
a. Develop & Sustain Ionad Uibh Eachach as a Centre of Excellence
b. Strengthen governance & financial systems - Expand IUE human r¢sourc¢s.
. Codify quality assurance systems & Enknce sustainability.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing do¢urn¢nt
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appolntment of new trustees
The Charity follows an appraisal process to identify the skills required for th¢ Trustce Board and to identify
any skills gap on th¢ Board. Members of the Trustee Board receive a full induction programme on joining
the Trustee Board and thereafter r¢¢¢ive ongoing training and briefing sessions.The board completes an
a[￿Ual evaluation of its effectiveness. Actions arising from this process are integrated into the coryorate
workplan. The Trustee Board uses open recruitment and strives to ensure that ther¢ is ad¢quat¢ local
representation on the Trustee Board.
The trustees delegate the day to day nll]ning of Ionad Uibh Eachach to that of the chief executive officer.
EVENfs SINCE THE EIYD OF THE YEIIR
Infonnation relating to events since the end of the year is given in the notes to the financial stat¢m¢nts.
TRUSTEES, RESPONSIBILITY STATEMEIYT
The trustees (who arc also th¢ directors of Ionad Uibh Eachach for the purposes of company law) are
responsible for prepaTing the Report of the Trustees and the f￿ancial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland

Ionad Uibh Eachaeh
rt of the Trustees
for the Year Ended 31 March 2024
TRUSTEESI RESPONSIBILITY STATEMEIYT - contAnued
Company law requires th¢ ttwstees to prepare f￿ancial statements for each financial year which give a tru¢
and fair view of the state of affairs of the charitable company and of the incoming Tesources and application
of resourc¢s, including the income and expenditure, of the charitable company for that period. In preparing
those fmancial statements, th¢ tnjstees are required to
select suitable accounting policies and th¢n apply them consistently.
observe the methods and principles in the Charity SORP.
make judgements and estimates that are reasonabl¢ and prudent.
prepare the financial staternents on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The tsustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitable company and to enabl¢ them to ensure that the financial
statements comply with the Companies Act 2006. They ar¢ also responsible for safeguarding the assets of
th¢ charitable cornpany and hence for taking reasonable steps for the preV￿tIOn and detection of fraud and
other irregularities.
In so far as the trustees are aware:
there is no relevant audit infom]ation of which th¢ charitable company's auditors are unaware. and
the trustees have taken all steps that th¢y ought to have taken to make themselves aware of any relevant
audit inforniation and to establish that the auditors are aware of that infonnation.
AUDITORS
The auditors, Lynn Drake & Co Ltd, will be proposed for re-appointment at the forthcoming AJ]nual
Genernl Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
Approved by order of the board of trustees on 6 December 2024 and signed on its b¢half by..
Siobhan McKenna - Trustee

Re rt of the Inde
en
lonad Uibh Eachach
ent Auditors to the Members of
Opinion
We have audited the financial statements of Ionad Uibh Eachach (the '¢haritable company,) for the year
ended 31 March 2024 which comprise th¢ Statement of Financial Activities, the Statement of Financial
Position, the Statement of Cash Flows and not¢s to the financial stat¢ments, including a summary of
significant accounting policies. The financial reporting framework that has been applied in th¢ir preparation
is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland,.
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
have been properly Prepared in accordance with United Kingdom Generally Accepted Accounting
Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinfion
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 Auditors,
responsibilities for the audit of the fmancial statements section of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the f￿ancial
stat¢m¢nts in th¢ UK, including th¢ FRC'S Ethical Standard, and the provisions available for small ¢ntiti¢s, in
the circumstances set out in not¢ 19 to th¢ financial stat¢m¢nts, and we have fulfllled our oth¢r ¢thical
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.
Conelusions relathig to golng eoneern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the fll]ancial statements is appropriate.
Based on th¢ work we have perforn]ed, we have not id¢ntified any material unc¢rtainti¢s relating to events or
conditions that, individually or collectively, may cast SI￿lf1¢ant doubt on the charitsble company'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.
Our responsibilities and the responsibilities of th¢ trustc¢s with T¢SP¢Ct to going concern ar¢ described in the
relevant sections of this report.

ort of the Inde
endent Auditors to the Members of
lonad Uibh Eaehaeh
Other information
The trustees are Tesponsible for the other inforniation. The other infonnation comprises the infonnation
included in the Amiual Report, other than the financial statements and our Report of the tndep¢nd¢nt
Auditors ther¢on.
Our opinion on th¢ financial statements does not cover the oth¢r infonnation and, except to the extent
otherwis¢ explicitly stated in our report, w¢ do not ¢xpress any fonn of assuranc¢ conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read th¢ other infonnation
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit OT otherwise appears to be rnaterially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether this gives rise to a material misstatement in the fmancial statements themselves. If, based on the
work we have perfomled, we conclude that there is a material misstatement of this other infomation, we are
required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the COUTse of th¢ audit..
th¢ inforn]ation given in the Report of the Truste¢s for the financial y¢ar for which the financiat
statements are prepared is consistent with the financial statements. and
the Report of the Trustees bas been prepared in accordance with applicable legal requirements.
Matters on whieh we are required to report by exeeption
In the light of the knowledge and understanding of the charitable company and its enviromnent obtained in
the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
r¢port to you if, in our opinion:
adequate accounting records have not been kept or returns ad¢quat¢ for our audit have not b¢¢n received
from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns. or
certain disclosures of ttust¢es' remuneration specified by law are not made; or
w¢ hav¢ not received all the inforniation and explanations w¢ r¢quir¢ for our audit. or
th¢ trustees were not entitled to take advantage of the small companies ¢xemption from the requirement to
prepare a Strategic Report or in preparing the Report of the Trnstees.
Responsibilities of trnstses
As explained more fvlly in the Trustees, Responsibilities Statement, the trnstees (who are also the directors
of the charitable company for the purposes of company law) are responsible for the preparation of the
financial statements and for being satisfied that they give a true and fair view, and for such internal control
as the trustees deterniine is necessary to enable the preparation of f￿anCIaL statements that are free from
aterial misstatement, whether due to fraud or error.
In preparing the flllancial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using
the going concern basis of accounting unless the tnJsEes either intend to liquidate the charitable company or
to cease operations, or have no realistic alternative but to do so.
io

ort of the Inde endent Audi
lonad Uibh Eachach
to the Members of
Our responsibilities for the audit of the fmancial statements
Our objectives are to obtain reasonable &sswance about whether the fmancial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always d¢t¢ct a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influenc¢ the econornic decisions of users taken on the basis of these
fmancial statements.
The ¢xtent to which our Procedures are capable of detecting i￿egulaTities, including fraud is detailed b¢low:
Irregularities, including frau( are instances of non-compliance with laws and regulations. We design
procedur¢s in lin¢ with our responsibilities, outlined above, to detect material misstatements in respect of
I￿egularitICs, including fraud. The extent to which our procedures are capable of det¢¢ting irr¢gularities,
including fraud is detailed below..
Based on our understanding of the company and industy, we identified th¢ principal risks of
non-compliance with laws and regulations as those that have a direct impact on the detemiination of material
amounts and disclosures in th¢ fmancial statements.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial
statements and delern]ined that the Principal risks related to revenue recognition. We communicated the
id¢ntified laws and regulations throughout the audit team and remained al¢rt to any indications of
non-compliance throughout the audit. Audit procedures perfornied included, but w¢r¢ not limited to:
Discussions with management including consideration of known or suspected instances of
non-compliance with laws and regulation and fraud.
Reviewing the financial statement disclosures and testing to supporting docum¢ntation'
Review of board meeting minutes of thos¢ charged with governance;
In addressing the risk of fraud through management overide of controls, t¢sting the appropriateness of
journal entiies and other adjustments.
As part of all audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism thTougbout the audit. W¢ also:_
Identify and assess the risks of malerial misstatement of the fmancial statements, wheth¢r due to fraud or
eTror, design and perform audit procedures responsive to those risks, and obtsin audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from ¢rror, as fraud may involve collusion,
forgery, intentional omissions, rnisr¢presentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to d¢sign audit procedures that are
appropriat¢ in the circumstances, but not for the purpose of expressing an opinion on th¢ ¢ff¢ctiv¢ness of the
charities internal control.
Evaluate the appropriateness of accounting policies used and the reasonabl¢n¢ss of accounting estimates and
T¢lated disclosures made by th¢ trustees.
Perforni analytical procedures to identify any unusual or unexpected relationships that may indicate risks of
material misstatement due to fraud or eLTOr.

ort of the Inde
endent Auditors to the Members of
Ionad Uibh Eaehach
Conclude on the appropriateness of th¢ trust¢¢s' use of the going concern basis of accounting and based on
the audit evidence obtained, wheth¢r a material uncertainty exists related to events or conditions that may
cast significant doubt on the charities ability to continu¢ as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to rnodify our opinion. Our conclusions ar¢ based
on the audit evidence obtained up to the date of our auditor's report. However, futtue events or conditions
may cause the charity to cease to continue as a going concern.
Evaluate the overall presentation, structure, and content of the fmancial statements, including th¢ disclosur¢s
and whether the fmancial statements represent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those charge with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including si￿lfiCallt deficiencies in internal control that
we id¢ntify during our audit.
A fiwther description of our responsibilities for the audit of the fmancial statements is located on the
Financial R¢porting Council's website at www.frc.org.uwauditorsresponsibilities. This description fornis
part of our Rq)ort of th¢ Independent Auditor3.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of th¢ Companies Act 2006. Our audit Work has been undertaken so that we might state to the
charitable company's memb¢rs those matt¢rs we are required to state to them in an auditors, report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assum¢ responsibility to anyon¢
other than
e charitable company and the charitable company's membffs as a body, for our audit Work, for
this report
for the opinions we have fornied.
Billy Drake (
ior Stamtory Auditor)
for and on b¢half of Lynn Drak¢ & Co Ltd
Statutory Audito
1st Floor
34 B-D Main Street
Moira
Co. Arniagh
BT67 OLE
6 December 2024
12

Ionad Uibh Eachaeh
Statement of Fillancial Activities
Inco
oratin
an Ineome and Ex
for the Year Ended 31 March 2024
nditure Account
31.3.24
Total
funds
31.3.23
Total
fimds
Unrestrict¢d Restricted
fimds
funds
Notes
INCOME AIYD ENDOWMENTS FROM
Charitable activities
Grants Rec¢ivabl¢
380,674
380,674
389,731
Other trading activities
Investment income
407,536
752
407,536
752
364,866
121
Total
408,288
380,674
788,962
754,718
EXPENDITURE ON
Charitable 8etivities
Direct Charitable Exp¢nditure
Governance
369,416
34,621
396,735
766,151
34,621
753,697
31,473
Total
404,037
396,735
800,772
785,170
NET INCOME/(EXPENDITURE)
4,251
{16,061)
(11,810)
(30,452)
RECONCILIATION OF FUNDS
Total funds brought forward
757,197
19,002
776,199
806,651
TOTAL FUl￿s CARIUED FORWARD
761,448
2.941
764,389
776,199
The notes fonn part of these fmancial statements
13

Ionad Uibh Eachacb
Statement of Financial Position
31 March 2024
31.3.24
31.3.23
Notes
FIXED ASSETS
Tangible assets
12
471,684
501,398
CURRENT ASSETS
Debtors
Cash at bank
13
26,753
331,277
7,819
293,271
358,030
301,090
CREDITORS
Amounts falling due within one year
14
(65,325)
(26,289)
NET CURRENT ASSETS
292,705
274,801
TOTAL ASSETS LESS CURRENT
LIABILITIES
764,389
776,199
NET ASSETS
764,389
776,199
FUNDS
Unrestricted funds
Restricted funds
16
761,448
2,941
757,197
19,002
TOTAL FUNDS
764,389
776,199
These financial statements have been prepared in accordance with th¢ PTovisions applicable to charitable
companies subject to the small companies regime.
The f￿ancial statements were approv¢d by th¢ Board of Trustees and authorised for issue on
6 December 2024 and were signed on its behalf by:
Siobhan
a - Trust¢¢
Aisling Walls - Trustee
The notes fonn part of these f￿ancial statements
14

lonad Uibh Each&eh
Statement of Cash Flows
for the Year Ended 31 March 2024
31.3.24
31.3.23
Not¢s
Cash flows from operaling activities
Cash g¢nerated from operations
37,254
44,027
Net cash provided by op¢rating activities
37,254
44,027
Cash flows from investing activities
Interest received
752
121
N¢t cash provided by investing activities
752
121
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
38,006
44,148
293,271
249,123
Cash and cash equivalent5 at the end
of the reporting period
331,277
293,271
The notes forni part of these fmancial statements
15

lonad Uibh Eachach
Notes to the Statement of Cash Flows
for the Year End¢d 31 March 2024
RECONCILIATIOIY OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.3.24
31.3.23
Net expenditure for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Depreciation charges
Interest received
(In¢￿aSe)ld¢crease in debtors
Increase/(d¢crease) in cr¢ditors
(11,810)
(30,452)
29,714
(752)
(18,934)
39,036
32,699
(121)
50,690
(8,789)
Net Cash provlded by operations
37,254
44,027
ANALYSIS OF CHANGES IN NET FUNDS
At 114123
Cash flow
At 3113124
Net cash
Cash at bank
293,271
38,006
331,277
293,271
38,006
331,277
Total
293,271
38,006
331,277
Th¢ notes fonn part of these fll]an¢ial statements
16

Ionad Uibh Eachach
Notes to the Finaneial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Summary of significant a¢counting policies
a) General Information and basis of preparation
Ionad Uibh Eachach Ltd is constituted as a company limited by guarantee incorporated in Northern
Ireland (N1631969). In the event of the charity being would up, the liability in respect of th¢ guarantee
is limited to £1 per member of the charity.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Chatities: Stat¢m¢nt of
Recommended Pra¢tic¢ applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland issued in 2019 the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102),
the Chariti¢s Act (Northm] Ireland) 2013, the Companies Act 2006 and UK Generally Accepted
Practice.
The fmancial statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value, The fmancial statements are Presented in sterling
which is the ftlllctional currency of the charity..
The significant accounting policies applied in the preparation of these fmancial ststem¢nts are set out
below. These policies have been consistently applied to all years presented unless otherwis¢ stated.
(b) Funds
Unrestricted funds are availabl¢ for use at the discretion of the trustees in fi￿herance of the general
objectives of the charity and which hav¢ not been designated for other purposes.
Designated ￿ndS comprise unrestricted funds that have been set aside by the truste¢s for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial stat¢m¢nts.
Restricted funds are fl￿dS which arc to b¢ used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fimd. The aim and us¢ of ¢a¢h r¢stricted
fund is set out in the notes to the financial statements.
Further explanation of the nature and PUryK)se of cach fund is included in the nofrs to the financial
statements.
(c) Income reeognltion
All incoming resources are included in the Statanent of Financial Activities (SOFA) when the charity
is legally entitled to the income after any perforniance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received.
17
continued...

I nad Uibh EachAch
Notes to the Financial Statements - Continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Summary of significant accoulltillg policies
For donations to b¢ r¢cognis¢d the charity will have been notified of the amounts and the settlement
date in writing. If th¢re are conditions attached to the donation and this requires a level of
perfonnance before ¢ntitl¢m¢nt can be obtained then income is deferred until those conditions are
fully m¢t or the fulfilment of those conditions is within the control of the charity and it is probable
that th¢y will b¢ fulfilled.Voluntary incom¢ is received by way of grants, donations and gifts and is
included in full in the Statement of Financial Activiti¢s (SOFA) when receivable. Incorne received
from collections is recognised when receiv¢d.
Donated facilities and donated professional servic¢s ar¢ r¢cognised in income at their fair valu¢ wh¢n
their economic benefit is probable, it can b¢ measured reliably and the charity has control ovcr the
item. Fair value is deterniined on the basis of the value of the gift to th¢ charity. For example the
amount the charity would be willing to pay in the open market for such faciliti¢s and s¢rvic¢s. A
COTTesponding amount is reco￿lsed in expenditure.
No amount is included in the fmancial statements for volunteer time in line with the SORP (FRS 102).
Further detail is given in the Trustees, Annual Report.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the
legacy being received. At this point inwme is recognised. On occasion legacies will be notified to the
Ch￿lty however it is not possible to measur¢ the amount expected to be distributed. On these
occasions, the legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fimdraising events and trading activities
to rais¢ funds for th¢ charity. Incom¢ is rec¢iv¢d in exchange for supplying goods and services in
order to raise filnds and is r¢cognis¢d when ¢ntitlement has ￿CUrred.
The charity receives government grants which are detailed within the notes to these financial
statements. Income from governrnent and other grants are recognised at fair value when the charity
has entitlement aft¢r any perfonnanc¢ conditions have been me¢ it is probable that the income will be
receiv¢d and th¢ amount can be m¢asur¢d reliably. If entitlement is not met then these amounts are
deferred.
Investment income is earned through holding assets for investment purposes such as shares and
property. It includes dividends, interest and rent. Where it is not practicable to identify investment
management costs incurred within a scheme with reasonable accuracy the investment income is
reported net of these costs. It is included when the amount can be measured reliably. Interest income
is recognised using the effective interest method and dividend and rent income is recognised as the
charity's right to r¢c¢ive paym¢nt is established.
(d) Expendi￿re recognition
All expenditure is accounted for on an accrnals basis, inclusive of VAT which cannot be recovered
and has been classified Und￿ headings that aggregate all costs related to the category. Expendittwe is
recognised where there is a legal or constructive obligation to mak¢ payments to third parties, it is
probable that the settlement will be required and the amount of the obligation can be measured
reliably. It is categorised under the following headings:
Costs of raising funds includes the costs associated with attracting voluntary incornes.
18
continued...

Ionad Uibh Eachach
Notes to the Financial Statements - eontinued
for the Year Ended 31 Mydrch 2024
ACCOUNTING POLICIES - eontinued
Summary of significant aeeounting policies
Expenditure on charitable activities includes those costs InCu￿ed by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them. and
Other expendithre represents those items not falling into the categori¢s above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
Grants payable to third parties are within the Ch￿Itable objectives. Wher¢ unconditional grants are
offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a
reasonable expectation that the recipient will receive the grants. WheTe grants aTe conditional relating
to perforn]ance then the grant is only accrued when any Un￿lf￿led conditions are outside of the
control of the charity.
(e) Support eosts alloealfion
Support costs are those that assist the work of the charity but do not directly Tepresent charitable
activities and include office costs, governance costs, administrative payroll costs. They are incurred
directly in support of expendimre on the objects of the chartty and include project management
arried out at H¢adquart¢rs. Where support Costs cannot be directly attributed to particular headings
they hav¢ b¢¢n allo¢at¢d to cost of raising funds and expenditure on ch￿itable activities on a basis
consistent with use of the resouTces. Premises overheads hav¢ been allocat¢d on an insert detail basis
and other overheads have been allocated on a basis consistent with the use of resouTC¢S.
Fund-raising costs ar¢ those incurred in seeking voluntary contributions and do not include the costs
of disseminating inforn]ation in support of the charitable activities.
The analysis of th¢s¢ costs is included in note 6.
(O Tangible fixed assets
Tallgible f￿ed assets are stated at cost less accumulated depr¢ciation and acwmulated impainn¢nt
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provid￿ on all tangible f￿ed assets, at rates calculated to write off the cost, less
¢stimat¢d residual value, of each asset on a syst¢matic basis over its expected usefill life as follows..
Land & Buildings
40/0 Straight line
Fixtures and fittings
20 % Straight Line
Computer Equipment - 20 % Straight Line
(g) Financial Instruments
A fLnancial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provision of the instrument.
Basic financial insttiunents are initially recognised at the amounts receivable or payable including any
related transaction costs.
19
continued...

Ionad Uibh Eacha
N tes to the Flnaneial Statements - continued
for the Year Ended
l March 2024
ACCOUNTING POLICIES - continued
Summary of significant Ydccounting policies
Cumt assets and Current liabÉlities are subsequently measured at the cash or otheT consideration
expected to be paid or relived and not discounted.
Debt instruments are subsequendy measured at amortised Cost.
Where investments in shares are publicly traded or their fair value can otherwise be rneasured
reliably, the investtnent is subsequently measured at fair value with changes in fair value recognised
in income and expenditure. All other such invcstsnents are subsequently measured at cost less
impairnient.
Other financial instrnments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business tenns or fmanced at a rate of interest that is
not a market rate, in which case the asset is measured at th¢ pr¢sent value of the ￿ture payments
dis¢ount¢d at a market rate of interest for a similar debt instrLunent.
Other fmancial instruments are subsequently measured at fair value with any changes recognised in
the statement of fmancial activiti¢s, with the exception of hedging instruments in a des1￿￿ed hedging
relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. if there is objective evidence of impainn¢nt an
impairn]ent loss is recognis¢d Under the appropriate heading in the statement of fmancial activities in
which the initial gain is reco￿lS¢d.
For all equity instruments regardless of Si￿lficanCe, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial ass¢ts are either assessed
individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairnient are recognis¢d imm¢diately, to the extent that the reversal does not result
in a carrying amount of the financial asset that cxceeds what the carrying amount would have been
had the impairn]ent not previously been recognised.
(h) Impairment
Assets not ￿eaSUred at fair value are reviewed for any indication that the asset may b¢ impaired at
each balance sheet date. If such indication exists, the r¢coverable amount of the asset, or the asset's
cash generating unit, is estimated and compared to the carrying amount. Where the carying amount
¢x¢¢eds its recoverable amount, an impairnient loss is recOg￿Lsed in profit or loss unless the asset is
carried at a revalued amount where the impainn¢nt loss is a revaluation decrease.
(l) Provlslons
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an outflow of economic benefits will be required in settlement and the
amount can be reliably estimated.
U) Leases
20
continued...

Ionad Uibh Eachach
Notes to the Financial Statements- continu
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Summydry of significant a¢¢ounting policies
Assets acquired under fmance leases are capitalised and depreciated over the shorter of the lease terni
and the expected useful life of the asset. Minimum lease payments are apportioned between the
f￿ance charge and the reduction of the outstanding lease liability using the effective interest method.
The related obligations, net of futUT¢ fmance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis
over the period of the lease.
(k) Employee benefits
When employees have rendered service to the charity, short-terni employee benefits to which the
employees ar¢ ¢ntid¢d ar¢ r¢cognis¢d at the undiscounted amount expected to be paid in ¢xchange for
that service.
(l) Tax
No provision is required for taxation as the company is defffted as a charity for t&xation puryoses.
(m) Going concern
The financial statem¢nts hav¢ been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected
level of illcome and expenditure for 12 months from authorising these fmancial statements. The
budgeted income and expenditure is sufficient with the level of r¢serves for the charity to be able to
continue as a going concern.
(n) Judgements estimates
The following judganents including those involving estimates that have been made in the Process of
applying the above accounting policies that have had the most significant effect on the amounts
recognised in the financial statements and that have a significant risk of causing a material adjustment
to the carrying amounts of assets and liabilities within the next f￿all¢la1 y¢ar:
(i) depreciation method and asset usefijl lives
(li) principal assumptions used to measure multi-employer defined benefit pension schemes,
liabilities, sensitivities to changes in assurnptions and future fimding obligations
The estimates and assumptions are reviewed on an ongoing basis considering the current and future
market conditions.
Fund accounting
Unrestricted fijnds Can be used in accordance with the charitable obj¢ctiv¢s at th¢ discretion of the
trust¢es.
Restricted fimds can only be used for particular restricted purposes within the objects of the charity.
R¢strictions arise when specified by the donor or when funds are raised for particular restricted
pU￿oSe8.
21
continued...

Ionad Uibh Eacbach
Notes to the Finaneial Statements - c
for the Year Ended 31 March 2024
ntin
ACCOUNTtNG POLICIES - continued
Fund accounting
Further explanation of th¢ natUTe and purpose of each fund is included in the notes to the fmancial
stat¢m¢nts.
Pension costs and other post-rettrement benefits
The charitable company operates a defmed contribution pension scheme. Contributions payable to
the charitabl¢ company's pension scheme are charged to the Statement of Financial Activities in th¢
period to which they relate.
OTHER TRADING ACTIVITIES
31.3.24
31.3.23
Respite Daycare
PRC & Training Income
Afterschool Fees
DonatiOns￿ventS1FUnoraIslng
Daycare F¢es
4,800
15,338
59,123
2,022
326,253
5,280
6,511
58,791
1,828
292,456
407,536
364,866
INVESTIIIENT INCOME
31.3.24
31.3.23
Bank Interest
752
121
INCOIIfjE FROM CHAIUTABLE ACTIvrriES
31.3.24
31.3.23
Activity
Grants Receivable
380,674
389,731
Grants r¢ceived, included in the above, are as follows:
31.3.24
31.3.23
Department of Communities D&R
D¢partsnent of Communities - Education
Department of Communities - NDA
BHSCT- SLA
BHSCT - Family Support
HSCB - Milk
Belfast City Council - Revenue
Belfast City Council - Summer Scheme
For&s Na Ga¢ilg¢ - Scéim Phobal Gaeilge
Fords Na Gaeilge - Sceim Oig¢
60,339
31,119
39.875
26,051
12,471
1,438
20,000
2,500
62,796
33,521
37,063
25,239
11,976
1,240
13,500
41,000
3.500
1,750
Carried forward
195,543
229,835
22
continued...

lonad Uibh Eachach
Notes to the Financlal Statements - continued
for the Year Ended 31 March 2024
INCOME FROM CHARITABLE ACTIVITIES - eontinued
31.3.24
31.3.23
Brought fonvard
BBC Children in Need
Brightstart OFMDFM
Sure Start - Tus Maith
Pathway Fund - IUE
West Belfast Partnership Board
FoTas Na Gaeilge - C & T
Foras Na Gaeilge - G Samhraidh
HSBC - Additonal
GIOT na nGael
Childcare Recovery Fund - Covid-19
Early Years Temporary Closure - Covid-19
BHSCT LAC Pilot Scheme
HSCB Energy
Foras Na Gaeilge - IUC & Project Costs
Department of Communities - Jobstart
195,543
229,835
10,490
18,572
32,202
30,000
18,414
35,000
29,999
750
69,789
1,750
6,250
6,006
1,494
12,612
1,750
9,720
800
30,000
3,390
8,645
17,394
380,674
389,731
CHARITABLE ACTIVITIES COSTS
Support
costs (see
not¢ 6)
Direct
Costs
Totals
Direct Charitabl¢ Expenditure
Governance
766,151
766,151
34,621
34,621
766,151
34,621
800,772
SUPPORT COSTS
Governance
costs
Governance
34,621
23
continued...

Ionad
h Eachach
Notes to the Financial Statements- continued
for the Year Ended 31 March 2024
SUPPORT COSTS - Continued
Support costs, included in the above, are as follows:
Governanee eosts
31.3.24
31.3.23
Total
activities
Governance
Audit Fee
Accountancy Fee
Affiliation Membership
Cleaning & First Aid
Bank Charges
1,680
2,520
1,189
27,913
1,319
1,400
2,308
852
25,666
1,247
34,621
31,473
NET INCOME/(EXPENDITURE)
Net incomel(expendi￿rc) is stated after cbargingl(crediting):
31.3.24
31.3.23
Depreciation - owned assets
29,714
32,699
AUDITORS, REIIIUNERATION
31.3.24
31.3.23
Fees payable to th¢ charitys auditors for the audit of the charity's
fmancial statements
Accountancy Fee
1,680
2,520
1,400
2,308
TRUSTEES, REL￿U￿E1l4TI0N AND BENEFITS
There wer¢ no trustees, Temuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trnstees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
24
continued...

Ionad Uibh Eachach
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
10. STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social security costs
Other pension costs
495,433
25,073
10,878
492,241
20,033
10,078
531,384
522,352
The average monthly number of employees during the yeaT was as follows:
31.3.24
32
31.3.23
33
Offic¢ Adrninistration & Programm¢ staff
No employees Teceived emoluments in excess of £60,000.
The key management personnel of the charity comprise of the Chief Executive and Senior
management team. The salaries paid to key management personnel being the Chief Executive
Officer, Childcare Managers, Finance Manager, and Child Care Co-ordinator during the year to¢alled
£129,475 (2023: £137,142)
11. COMPAIL4TIVES FOR THE STATEMENf OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
filllds
Total
funds
INCOME AND ENDOWMEIYTS FROM
Charltable actlvities
Grants Receivable
14,362
375,369
389,731
Other trading activiti¢s
tnvestment income
364,866
121
364,866
121
Total
379,349
375,369
754,718
EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure
Governance
377,976
31,473
375,721
753,697
31,473
Total
409,449
375,721
785,170
NET INCOME/(EXPENDITURE)
(30,100)
(352)
(30,452)
RECONCILIATION OF FUNDS
Total funds brought forward
787,297
19,354
806,651
25
continued...

lonad Uibh E8chach
Notes to the Financial Statements - eontinued
for the Year Ended 31 Mareh 2024
ii.
COMPARATIVES FOR THE sTATEl￿ENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted
funds
fijnds
Total
funds
TOTAL FUNDS CARIUED
FORWARD
757,197
19,002
776,199
12. TANGIBLE FIXED ASSETS
Fixtures
Freehold
property
Computer
equipment
fittings
Totals
COST
At l April 2023 and 31 March 2024
585,156
3,978
45,286
634,420
DEPRECIATIOI¥4
At l April 2023
CELarge for year
93,624
23,406
3,271
236
36,127
6,072
133,022
29,714
At 31 March 2024
117,030
3,507
42,199
162,736
NET BOOK VALUE
At 31 March 2024
468,126
471
3,087
471,684
At 31 March 2023
491,532
707
9,159
501,398
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
Foras na Ga¢ilge
BHSCT- SLA
Brightstart - OFMDFM
Department for Communities
HSCB
17,745
1,750
960
4,801
4.643
4,048
317
308
26,753
7.819
26
continued...

IoDad Uibh Eachach
Notes to the Financial Statements- eontinued
for the Year Ended 31 March 2024
14. CREDITORS: AMouNfs FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Trade creditors
Accruals and deferred income
61,195
4,130
26,289
65,325
26,289
15. ANALYSIS OF IYET ASSETS BETWEEN FUNDS
31.3.24
Total
fimds
31.3.23
Total
funds
UnTestrict¢d Restricted
funds
funds
Fixed assets
Current &ssets
Cu￿ent liabilities
468,671
358,102
(65,325)
3,013
(72)
471,684
358,030
(65,325)
501,398
301,090
(26,289)
761,448
2,941
764,389
776,199
16. MOVEIVIENT IN FUNDS
Net
movement
in funds
At
3113124
At 114123
Unrestricted funds
General fund
Designated Reserves
464,420
292,777
4,251
468,671
292,777
757,197
4,251
761,448
Restricted funds
Department of Communities-
Education
DSD / BRO- Capital
Foras Na Gaeilge - IUC & Project
Costs
61
8,941
{61)
(6,000)
2.941
10,000
(10,000)
19,002
(16,061)
2,941
TOTAL FUNDS
776,199
(11.810)
764,389
27
continued...

Ionad Uibh Ea
hach
Notes to the Finaneial Statements - continued
for the Year Ended 31 March 2024
16. MOVEMENT IN FUNDS - eontinued
Net movernent in fimds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in ￿ndS
Unrestrietsd funds
General fund
408,288
(404,037)
4,251
Restricted funds
BHSCT Family Support
HSCB - Milk
Belfast City Council - Revenue
Foras Na Gaeilge - Sceim Oig¢
Brightstart oF￿tDFm
Department of Communities - D&R
Department of Communities -
Education
Department of Communities- NDA
BHSCT- SLA
B¢lfast City Council Summer Scheme
Sure Start - Tus Maith
Pathway Fund - IUE
West Belfast Partnersbip Board
DSD / BRO- Capital
Foras Na Gaeilge - C & T
Foras Na Gaeilge - G Samhraidh
Glor na nGael
BHSCT LAC Pilot Scheme
Foras Na Gaeilge - RIC & Pmject
Costs
Departtnent of Communities - Jobstart
12,471
1,438
20,000
1,750
18,414
60,339
{12,471)
(1,438)
(20,000)
(1,750)
(18,414)
(60,339)
31,119
39,875
26,051
2,500
35,000
29,999
750
(31,180)
(39,875)
(26,051)
(2,500)
(35,000)
{29,999)
(750)
(6,000)
(69,789)
(1,750)
(3,390)
(8,645)
(61)
(6,000)
69,789
1,750
3,390
8,645
(10,000)
(17,394)
(i 0,000)
17,394
380,674
(396,735)
(16,061)
TOTAL FUNDS
788,962
(800,772)
{11,810)
28
continued...

lonad Uibh Eachacb
Notes to the Financial Statements- eontinued
for the Year End¢d 31 March 2024
16. MOVEMENT IN FUNDS - Continued
Compydratives for movement in funds
Net
movement
in flmds
At
3113123
At 114122
Unrestricted funds
General fund
787,297
(30,100)
757,197
Restricted funds
Department of Communities - D&R
Departtnent of Communities-
Education
DSD I BRO - Capital
Foras Na Gaeilge - RIC & Project
Costs
1,428
(1,428)
61
(8,985)
61
8,941
17,926
10,000
10,000
19,354
(352)
19,002
TOTAL FUNDS
806,651
(30,452)
776,199
29
continued...

I nad Uibh Eaehach
Notes to the Financial Statemellts - continued
for the Year Ended 31 March 2024
16. MOVEMENT IN FtiF4DS - eontinlled
Comparative net movement in fi￿ds, included in the above are as follows:
Incoming
r¢souTC¢S
Resources
expended
Movement
in funds
Unrestricted funds
General fund
379,349
(409,449)
(30,100)
Restricted ￿ndS
BHSCT Family Support
HSCB - Milk
Belfast City Council - Revenue
Foras Na Gaeilge - Sceim Oige
BBC Children in Need
Brightstart OFMDFM
Department of Communities - D&R
Department of Cornmunities -
Education
D¢partm¢nt of Cornmunities- NDA
BHSCT- SLA
Foras Na Gaeilge - Scéim Phobal
Gaeilge
Sure Start - Tus Maith
Pathway Fund - IUE
DSD / BRO- Capitsl
Foras Na Gaeilge - C & T
HSBC - Additional
Glor na nGael
BHSCT LAC Pilot Scheme
HSCB Energy
Foras Na Gaeilg¢ - IUC & Project
Costs
11,976
1,240
13,500
3,500
10,490
18,572
62,796
(11,976)
{1,240)
(13,500)
(3,500)
(10,490)
(18,572)
(64,224)
(1,428)
33,521
37,063
25,239
(33,460)
(37,063)
(25,239)
61
41,000
32,202
30,000
(41,000)
(32,202)
(30,000)
(8,985)
(6,250)
(6,006)
(1,494)
(9,720)
(800)
(8,985)
6,250
6,006
1,494
9,720
800
30,000
(20,000)
10.000
375,369
(375,721)
(352)
TOTAL FUNDS
754,718
(785,170)
(30,452)
30
continued...

Ionad Uibh Eachaeh
Notes t the Financial Statements- contiJAued
for the Year Ended 31 March 2024
17. CONTINGENT LIABILITIES
A wntingent liability exists to repay grants to funders should the charity not fulfill its obligations.
18. RELATED PARTY DISCLOSURES
During the year Ionad Uibh Eachach provided key management personn¢l services to a r¢gist¢r¢d
charity, Gaelchuram Uachtar Chluanai.
19. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES
In common with many other businesses of our size and nature we use our auditors to prepare and
submit returns to the tax authorities and assist with th¢ preparation of the financial statements.
20. POST BALANCE SHEET EVENTS
There were no Events after the reporting p¢riod therefore no material issues need disclosed.
21. LIABILITY OF I￿IEmBERs
The Liability of the m¢mb¢rs is Limited
Every member of the CELarity promises, if th¢ Charity is dissolved while he, she or it is a member or
within twelve months after, he, she or it ceases to be a member, to contribute such sum (not exceeding
£1) as may be demanded of him, her or it towards the payment of the debts and liabilities of the
Charity IncU￿¢d before he, she or it ceases to be a member, and of the costs, charges and expenses of
winding UP> and the adjustment of the rights of th¢ contributories amono themselves.
22. LThIITED BY GUARANTEE
The company is limited by guarantee and has no shar¢ capital.
31

Ionad Uibh Eachach
Detailed Statement of Finaneial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Other trading Activities
Respite Daycare
PRC & Trdining Income
Afterschool Fees
DonationsEvents/Fundraising
Daycare Fees
4,800
15,338
59,123
2,022
326,253
5,280
6,511
58,791
1,828
292,456
407,536
364,866
Investment ineome
Bank Interest
752
121
Charitable activities
Grants
380,674
389,731
Total Incoming resources
788,962
754,718
EXPEIYDITURE
Charitable aetlvfitles
Wages
Social security
P¢nsions
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Staff Training
Staff TTavel
Repairs & Maintenance
Play R¢sources & Matfflials
Tutor & Facilitation Fees
IT Support & Maintenance
Consumables
Prograrnme Costs & Events
Milk
Dept of Communities - NDA Programme
Costs
Carried forward
495,433
25,073
10,878
9,66A
22,015
4,337
9,638
1,650
272
1,837
945
29,103
12,187
24,908
1,842
1,567
25,500
1,245
492,24 L
20,033
10,078
9,343
15,683
3,930
10,821
5,377
1,482
20
21,582
12,418
19,863
9,057
2,034
32.984
1,237
37,998
716,092
37,063
705,246
This page does not forni part of the ststutory financial ststen]ents
32

Ionad
ibh E8chach
Detailed Statement of Financial Aetivities
for the Year Ended 31 March 2024
31.3.24
31.3.23
Charitable activities
Brought forward
Childrens LuncheslFood
HR Support Contracts
Staff Unifornis
Consultancy Fees
Depreciation Freehold propety
Depreciation Fixtures&Fittings
Depreciation Computer Equip
716,092
15,671
500
1,674
2,500
23,406
236
6,072
705,246
14,417
500
835
23,406
236
9,057
766,151
753,697
Support costs
Governance costs
Audit Fee
Accountancy Fee
Aifiliation Membership
Cl¢aning & First Aid
Bank Charges
1,680
2,520
1,189
27,913
1,319
1,400
2,308
852
25,666
1,247
34,621
31,473
Total resources expended
800,772
785,170
Net expenditure
(11,810)
(30,452)
This pag¢ does not forn] part of the statutory financial statements
33