REGISTERED co￿[PANy NUMBER: N1631969 (Northern Ireland)
REGISTERED CHARrrY NUMBER: NIC 107062
rt of the Trustees
Audited Financi21 Slatements for the Year EDded 31 Mareh 2025
for
lonad Uibh Eachacb
an Limited b Guarantee
Acom
Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moira
Co. Arniagh
B T67 OLE

lonad Uibh Eachach
Contents of the Financial Statements
for the Year End
31 March 202
Page
Reference and Administrative Detsils
Report of the Trustees
Report of the Indepelldent Auditors
9 to 12
Statement of Financial Activitses
13
Statement of Financial Position
14
Statement of Cash Flows
15
Notes to the Statement of Cash Flows
16
Notes to the Financial Statements
17 to 30
Detailed Statement of Financial Aetivities
31 to 32

Ionad Uibb Eachach
Referen
e and Administrative Details
for the Year Ended 31 March 2025
TRUSTEES
Aisling Walls
Aoife Ni Phoilin
Siobhan McK¢nna
Jacqui Bradley
Mairead Connolty
REGISTERED OFFICE
34a Iveagh Crescent
Belfast
BT12 6AW
REGISTERED COlktPANY
NUMBER
N1631969 (Northern Ireland)
REGISTERED CHARITY
I¥UMBER
NIC 107062
INDEPENDEIYT AUDITORS Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moirn
Co. Amagh
BT67 OLE
Ulster Bank
Untt G, Westwood Centre
Kennedy Way
Belfast
BTI 19BQ
CHIEF EXECUTIVE OFFICER Sinead Mcconnell

Ion
d Uibh Eachaeh
ort of the Trustees
for the Year Ended 31 Ma
h 2025
The trustees who arc also directors of the charity for the purposes of the Companies Act 2006) present their
report with the financial statements of the chartty for thc year ended 31 March 2025. The trustees have
adopted the provisions of Accounting and Repx)rting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Rep)rting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019).
ORJECTIVES AND ACTIVITIES
Objectives and aims
Raiteas Misinlmission Statement:
Pobal Slan, Sabhailte, a thogail thart ar ar bpaisti
ina bhfuil an Ghaeilge ar fail do chach
To build a safe and h¢althy community around our children
in which the Irish language is accessible to all.
SpriocanDa & Aidhmeanna / Aims & Objectives
(l) Ionad Uibh Eachach is an Irish Language Family and Community Centre for parents, children and the
local comrnunity in an area of need.
(2) Ionad Uibh Eachach provides high quality, child-centred tnclusive early yearfs childcare, playwup,
preschool and afterschool services through Irish in order to SUPEX)rt high level outcomes for children.
(3) lonad Uibh Eachach provides a comprehensive cultural & language programme for the local community
including cultural, educational, trdining and supwrt opix)rtunities combined with long tenn training &
employment opportunities for local people.
(4) lonad Uibh Eachach encourages parental participation in their child's development and provides an
annual programme of parental engagement and ongoing family support for families and children facing
challenges.
{5) lonad Ui1)h Eachach promotes parlnership with P￿Ents. children and the local community in every aspect
of their work.
(6) lonad Uibh Eachach activety seeks to open Irish Language to all sections of the community.
Principle activities
lonad Uibh Fachach provides cultural. educational, training and support opportunities for local people
combined with education, daycare and childcare services through Irish for over 130 children daily.

Ionad Uibh Eachach
ort of the Trustees
for the Year Ended 31 Ma h 2025
ORIECTIVES AND ACTIvrriES
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 their families. Thi5 SUPPOrts
the building of a safe and healthy Irish languagc communtty amund our children, youth and their families.
which is open to all. Benefits flowing from this include improving social cohesionl inclusion through
community involvement in developing a language community, developing and inspiring community pride
around culture language and heritage and promoting community regeneration. Thcse benefits
demonstrated by enhanced cornmunty engagement in the design and development of Irish language services
and facilities, by incr¢ascd community activity around education, culture and language which is open and
inclusive thus breaking down barriers between and within cotnlnunities and improving the quality of life of
the those participatiTJg or receiving servic¢s.
Purpose 2: Co-ordinate and provid¢ Irish cultural & educational activities in the Belfast are& This supports
the provision of community educational and cultural activities alongside the development of training and
support OPEX)rtunities for parents and the community. Benefits include enhancement of educational
opportunities available to parents & local people, enriching public understanding and appreciation of the
language and cultural landscape and direct benefits for those accessing training and SUPFK)rt. These benefits
are demonstrated by enhanced knowledge and understanding of those accessing educational opportunities, a
sense of identity and wellbeing among those involved in cultural activities and increased confidence and skill
of those accessing training and support. The public benefrt from preserving the culture and language for
future generations.
Purpose 3: To provide high quality Irish 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 qualty Irish languag¢ carly years & cducation on child￿n and their families combined with
parental engagement programmes and additional and targeted support for children and families in need.
Additional educational benefrts flow from second language and immersion 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 benefits includes enhancing the learning and cognitive development of children through
use of a second language - a hcad start in education and development. Holistic services for the whole family
support parentrl engagement in Child￿n'S learning and development which enables parents to better support
their children's devclopment and enhances confidence and self esteem of children and parents. Help and
support for children and fatnilies in need improves the educational and life experience of those families.
There is no identifiable harm rel<lting to any of these purposes which will publicly benefit the community as
a whole, the Irish language community, children, youth and their families. The creation of employment and
training in Ionad Uil)h Eachach will privately benefit those employed and trained but this is n¢cessary to
carry out the main purpose of the organisation.
FINANCIAL REVIEW
Finkincial Review
The company had net outgoing rcsources for the year of £1 l. 110 (2024: net outgoing resources of £ 11,810).
which reflected the completion of a number of projects during the year. Net Unrestricted Rcserves decre&sed
by £8,169, while Net Restricted R¢serves decreased by £2.941.
Th¢ charity continues to work tirelessly to secure income fiYJm various sources to finance its ongoing
activities with key stakeholders. The main source of funding are grants received from various bodies as
disclos¢d in note 4 in the financial statements.

I nad Uibh Eacbach
ort of the Trustees
for the Year Ended 31 March 2025
FTNANCIAL REVIEW
Reserves policy
Policy Statement:
Ionad Uibh Eachach Re5crves Policy will address thc organisations responsibility to:
l. identify and plan for the maintenance of C￿ntIal scrvices for beneficiaries on an ongoing basis
. assess the risks of unplanned closure due to changes in the fmancial an(Vor funding climatc on an annual
basis taking into account spending commilments, potential liabilities and fmancial forecasts
assess the risks of unplanned closurc on bencficiaries (in particular, vulnerable beneficiartes). staff and
volunteers
IUE Reserves Policy will be published and made available to fijnders, members, stakeholders and
beneficiaries, the public and relevant statutory 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 fornial review
annually.
Ionad Uibh Eachach will only accrue reserves for the following PUTposes:
l. To support gaps in cash flow due to delay in accessing funding
2. To support particular project expenditure for which the money has been raised ie capital expcnditure
3. To support the discharge of the organisation's legal responsibilities with regard to redundancy
requirements in the event of significant loss of fvnding.
4. To accTue reserves in the event of SI￿lfICant loss of funding
5. To support the discharge of the organisation's legal requirements in relation to pensions legislation (auto
enrolment) and in responding to the rise in the National Living Wage.
Reserves will not exceed any more than 4 months essential expenditure for the organisation unless
specifically agreed in the event of a large capital projecL
IUE Board role:
l. The IUE Board reviews the position of reserves 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 changes made in-year due to unforeseen
circumstances.
Accumulated Reserves:
In th¢ event of reserves being accumulated which are not used for the stated purpose:
l. The reserve must be spent in line with the aim5 and objectives of the project
2. This expenditure must be clearly identifiable
3. This expenditure must be clearly discussed with stakeholder& user& and funders.
Reserves must be clearly identifiable and specifieglty shoJvD in audilal accounts.

lonad Uibh Eaehach
rt f Ihe Trustees
for the Year Ended 31 Mareh 202
NANc￿L RE￿Ew
Appendix I
Redundancy Reserve
Redundancy reserve - It is proposed to build the reserve up to £l(MI,000 in the light of current uncertainties
about funding. The current rcserve figure for redundancy in April 25 is £62.777
Contingency Reserves- (in the event of cl(K8ure)
It is proposed to identify up to 4 months essential expenditure &$ current contingency reserves at a figure of
£75,OOO/month including £60,000 wages and £15,000 running costs /month. The identified reserve figure for
contingency in April 2025 is £200,000 {3 months)
Essential maintenance
MaÈntenance reserve - It is prowsed to Tetain a reserve of £50,0(M) to carry out essential maintenance and
repairs due to the age of the building to avoid disruption to service in case of damage or emergency
maintenance. The current reserve figure in April 25 is £30,000
Summary of Designated Reserves 202&2026
Redundancy Reserve
Contingency Reserve
Contingency Reserve
Essential Maintenanc¢
Total Designated Reserves
£ 62,777
£165,000 (3 Months Salary)
£ 35.000 (3 Months Running Costs)
£ 30.000
£292,777

Ionad Uibb Eachach
rt of ihe Trnstees
for the Year Ended 31 Mareh 2025
NANc￿L RE￿Ew
REVIEW OF THE YEAR
Ionad Uibh Eachach services continucd to offer a high level of service for the local community in 2024-2025
from the high dcrnand for baby & toddler units and have had good participation in parenting & family
events, increase in numb¢rs accessing family & play suppor4 students of all ages attending Irish classes at all
Icvcls. Thcrc wcre successcs. highligh￿ and challenges. The complex funding landscape and the remaining
funding uncertainty hav¢ only added to this challenge. The need for realistic long-terni investment in
communty based early years and Irish language services remains.
Services provided in 2425includ¢d-
l. High quality childcare through Irish for children aged (&12.
2. Irish language immersion playgroup, wrap around preschool and afterschool provision
3. Cultural and language programme for adult learners weekly including Irish language classes from
beginner to GCSE & A Level. Culturavlanguage spring and summer festivals including discussion panels,
Irish classes, musicldance and health & well being workshops also delivered
4. parental engagement programmes with stay and play inhouse sessions as well as family trips being
delivered.
5. One to one play support for children was delivered in house weekly.
6. Continued development of tsaining and employment opportunities for local people.
7. Ongoing partnership with the local community including participation in the Greater Falls Neighbourhood
Partnership, Greater Falls Famity Support Hub, An Ceathru Gaeltachta and the Belfast Childcare
Partnership.

ibh Eachacb
Re
ort of the Trnstees
for the Year Ended 31 March 2025
lonad Uil)h Eachach works to a strategic plan which was reviewed in January 2025 and identifies the key
themes and strategic objcctives of the organisation for the future.
l. Cultiir & Teangknguage & Culture-
. Supporting comtnunity regenerdtion and ￿neWa1 through the language and culture
b. Support Lifelong Learning & raise the profile of the Irish Language in the local community.
2. Curam & Oideachaslcare & Education-
. Building tomoTrow's Irish Language Cotnmunity-provision of early yeaf s services through Irish
b. High quality, inclusive, child centrd. services & involving parents in their child's early education
3. Pobal & Tuismith¢oirilParents & Community-
a. Building an inclusive & responsive Irish Language community around children and their families
b. Provision of parental engagement & family support services to strengthen resilience.
c. Ensuring that the Language/Culture and lonad services are relevant & accessible.
4. Geilleagar Soisialts]Social Economy
. Building the Irish languag¢ community by developing community-based daycare through Irish as a model
for the sector. Provision of trnining and long-terni employment for the local & Irish language community
5. Ionad Uibh Eachach a Fhorbairt & a Bhuanu mar lonad Barr Fheabhai
a. Develop & Sustain Ionad Uibh Eachach as a C¢ntre of Excellence
b. Strengthen governance & financial systems - Expand IUE human resources.
c. Codify quality assurance systems & Enhance sustainability.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing documenL a deed of thJsL and constitutes a limited company,
limited by guardntee, as d¢fin¢d by the Companies Act 2006.
Recruitment and appointment of new trustees
The Charity follows an appraisal process to identify the skills required for the Trustee Board and to identify
any skills gap on the Board. Members of the Trustee Board receive a full induction programmc on joining
the Trustee Board and thereafter receive ongoing training and briefing sessions.Thc board completes an
annual evaluation of its effectiveness. Actions arising frotn this process are integrated into the corporate
workplan. The Trustee Board uses open recruitment and strives to en5ur¢ that there is adequate local
representstion on the Trustee Board.
The trustees delegate the day to day running of lonad Uibh Eachach to that of the chief Cxexutive officer.
EVENTS SINCE THE END OF THE YEAR
Infonnation relating to ev¢nts since the end of the year is given in the notes to the financial statements.
TRUSTEES, RESPONSIBILrrY STATEMEiYr
The trustees (who are also the directors of lonad Uibh Fachach for the purEX)ses of company law) are
responsible for p￿paring the Report of th¢ Trustees and the financial 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
chach
Re
rt of the Trustees
for the Year En
31 March 202S
TRUSTEES, RESPONSIBILITY STATEMENT- eontinued
Company law requires th¢ tTUStees to preparc fmancial statements for each financial year. Under that law, the
tnlstecs have elected to prepare the financial statements in accordance with United Kingdom Generally
Accepted Accounting Practice (Unitcd Kingdom Accounting Standards and applicable law).
Under company law the trustces musi not approve the financial statements unless they arc satisfied that they
give a trne and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resourccs, including the income and expenditure. of the charitable company for that period. In
preparing those financial statements, the trusiees arc required to
select suitable accounting policies and then apply them consistcntly"
observe the methods and principles in th¢ Charities SORP.
make judgements and estimates that are reasonabl¢ and prudenL
prepare the fu)ancial statements on the going concern b&sis unless it is inappropriate to presume thai the
charitable company will continue in business.
The trnstees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitsble company and to enable them to ensure that the financial
statements comply with the Companies Act 2006. They are alsA) responsible for safeguarding the assets of
the charitable company and hence for taking reasonabl¢ steps for the prevention and detection of fraud and
other irregularities.
In so far &$ the trustees are aware:
there is no relevant audit infomiation of which the charitable company's auditors are unaware. and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit infonnation and to establish that the auditors are awa￿ of that inforn)ation.
AUDrroRS
The auditor& Lynn Drnke & Co Lt￿ will be proposed for re-appointment at the forthcoming Annual
General 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 l O Novetnber 2025 and signed on its IKhalf by:
Siobhan McKcnna- TTUStee

ort of the Inde
d Uibh E chach
ndent AuditoR3 to the Members of
lon
Opinion
We have audited the financial statements of lonad Uibh Fachach (the 'charitable company,) for the year
ended 31 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial
Position, the Ststement of Cash Flows and notes to the financial statements, including a summary of
significant accounting policies. Thc fmancial reporting framewotk that has been applied in their preparation
is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard
applicabl¢ in the UK and Republic of Ireland,.
In our opinion th¢ financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and application of resource% including its income and cxpenditurc, for the year then
have bcen property prepared in accordance with United Kingdom Generally Accepted Accounting
Practice, including Financial ReEx)rting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland," and
have been prepared in accordance with the rquirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Stsndards on Auditing (UK) USAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the fllwcial statements section of our reporL We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and the provisions available for small entitie& in
the circumstances set out in note 19 to the fjnancial statements, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
ConclusioDS relaling to going Concern
In auditing the financial stat¢ment% we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appmpriate.
Based on the work we have perfornie4J, we have not identified any material uncertainties relating to events or
conditions tha( individually or collectively. may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the f￿ancIal stat¢ments are
authorised for issue.
Our responsibilities and the responsibilities of the tNstces with respect to going concern are described in the
relevant sections of this report.

ort of the Inde
Ionad Uibh Eacbach
ndent Auditors to the Members of
Other infomation
The trnstees are responsible for the other inforn]ation. The other inforniation comprises the inforn)ation
included in the Annual ReporL other than the financial statements and our Rewrt of the Independent
Auditors thcTeOn.
Our opinion on the fmancial stat¢tncnts does not cover the other inforn]atTron and. except to the extent
otherwise explicitly statd in our repo¢ w¢ do not cxpress any forni of assurance conclusion thereon.
In connection with our audit of the financial statement% our responsibility is to read the other inforn]ation
and. in doing so, consider whether the other infonnation is materially inconsistent with the fmancial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatement4 we are reqUI￿d to detcrniine
whether this gives rise to a material misstatement in the financial statements themselves. If, based on the
work w¢ have perfornied, we conclude that there is a material misstatement of this other inforniation, we are
required to rewrt that fact. We have nothing to r¢wrt in this regard.
Opinions on other matters prescribed by the Companies Aet 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the fmancial year for which the fllwicial
statements are prepared is consistent with the financial Statemen￿ and
the Report of the Trust¢¢s has been prepared in accordance with applicable legal requirements.
Matters on whicb we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in
the course of the audiL we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters Whe￿ the Companies Act 2006 requires us to
report to you if. in our opinion".
adequate accounting records have not been kept or ￿tUrnS adequate for our audit have not been rec¢ived
from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns" or
certain disclosures of trustees, remuneration specified by law are not made: or
we have not received all the infomiation and explanations we require for our audi( or
the trustees were not entitled to take advantage of the small companies exemption from the requirement to
prepare a Strategic Report or in preparing the Re￿rt of th¢ Tn￿ets.
Responsibilities of trnstees
As explained tn0￿ fully in the Trustees, Responsibilities StstemenL the t￿SteeS (who are also the directors
of the charitable company for the purposes of company law) are responsible for the preparation of the
financial statem¢nts and for being satisfi¢d that they give a true and fair view, and for such int¢mal control
&s the trustees dctcnnine is necessary to enable the prepardtton of financial statements that arc free from
material misstatemenL whether due to fraud or e￿Or.
In preparing the financial ststcmcnts: 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 conccrn basis of accounting unless the trustees either intend to liquidate the charitable company or
to cease operations, or have no realistic alternative but to do so.
10

Re
ort of the Inde
Ionad Uibh Each¥4ch
ndent Auditors to Ihe Member5 of
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether th¢ fmancial statements as a whole are free
from material misstatemcnt, whether due to fraud or error, and to issue a Re￿rt of the Independent Auditors
that incRudes 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 detect a material misstatement when it exists.
Misstatements Can arisc from fraud or error and arc considered material if. individually or in the aggregate,
they could reasonably be expect￿ to influence the economic dccisions of users taken on the b&sis of these
fInancial statements.
Thc cxtent lo which our pr(Kcdurcs a￿ capable of detecting iTregularitie& including fraud is detailed below:
Irregularities including fraud. are instanccs of non-compliance with laws and regulations. We design
procedures in line with our responsibilitic& outlined above. to detect material misstatements in respect of
irregularities, including fraud. In particular, we looked at where management made subjective judgemen
for example in respect of accounting estimates that involved making assumptions and considering future
events that are inherently uncertain. We also considered potential financial or other pressures, opportunity
and motivations for fraud. As part of this discussion, we identified the internal controls established to
mitigate risks related to fraud or non-compliance with laws and ￿gulationS and how management monitor
these processes. Appropriat¢ procedures included the revlew and testing of manual journals and key
estimates and judgements made by management for risk of fraud.
Based on our understanding of the company and industy, we identified the principal risks of
non-compliance with laws and regulations as those that have a direct impact on the deterniination of material
amounts and disclosures in the fjnancial statements.
We evaluated management's incentives and optM)rtunities for fraudulent manipulation of the financial
statements and identified the greatest wtential for fraud. We communicated the identified laws and
regulations throughout the audit team and remained alert to any indications of non-compliance throughout
the audit. Audit procedures perfornied include(L but were not limitoj to:
Discussions with management including consideration of known or suspected instances of
non-compliance with laws and ￿gulatIOn and frdud.
Reviewing the financial sthtement disclosures and testing to supporting documentation;
Review of board meeting minutes of those charged with governance"
In addressing thc risk of fraud through managcment override of controls. testing the appropriateness of
journal cntries and other adjustments;
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
profe&sional scepticisln throughout the audit. We also-_
Identify and &ssess the risks of material misstatement of the fmancial st2tementy whether due to fraud or
error, design and perforni audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatement rcsulting from fraud is higher than for one resulting from error, a5 fraud may involv¢ collusion,
forgery, intentional otnissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
charities internal control.

Re
ort of the Inde
endent Auditors to the Members of
lonad Uibh Eacbaeh
Evaluate the appropriateness of accounting policies used and the Teasonableness of accounting estimates and
related disclosures made by the trustees.
Perform analytical procedures to identify any unusual or unexpected relationships that may indicate risks of
matcriiil misstatctncnt due to fraud or error.
Conclude on the appropriateness of thc trustees, use of the going concern basis of accounting and based on
the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may
cast significant doubt on the charitics ability to continue as a going concern. If we conclud¢ that a material
uncertainty exists. we are requircd to draw attention in our auditols rep)rt to the rclatcd disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opFnion. Our conclusions are based
on the audit cvidence obtained up to the date of our audito¢s rcwrL However, future events or conditions
may causc the charity to cease to continue as a going concern.
Evaluate the overdll presentation, structure. and content of the financial statements. including the disclosures
and whether the fmancial statements rq)resent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those charged with governance regardin& among other matters, the planned scope
and timing of the audit and significant audit fmdings including significant deficiencies in internal control
that we identify during our audit.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Rewrting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms
part of our Report of the Independ¢nt Auditors.
Use of our report
This report is made solely to the charitable company's memlry as a lthy, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
charitable company's members those matters we are wuired to state to them in an auditors, report and for no
other purpose. To the fullest extent pemiitted by law. w¢ do not accept or assume responsibility to anyone
other than the charitable company and the charitable company's members as a body. for our audit work, for
this repo
or f r the opinions we have fornied.
Billy Drak¢ (Scnior Statutory Auditor)
for and on behalf of Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moira
CD. Armagh
BT67 OLE
10 November 2025
12

Ionad Uibh Eachach
Statement of Financial Activities
nco
oratin
an Income and Ex
for the Year Ended 31 March 2025
nditsre Account
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
funds
nds
Notes
INCOIVIE AND ENDOWMENTS FROM
Charitable activities
Grants Receivable
390,209
390,209
380,674
Other trading activities
Investment income
4fv1,002
525
464,002
525
407,536
752
Total
464,527
390,209
854,736
788,962
EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure
Governance
430,938
41,758
393,150
824,088
41,758
766,151
34,621
Total
472,696
393.150
865,846
800,772
NET INCOMEI(EXPENDrruRE)
(8.169)
(2,941)
(I 1,110)
(11,810)
RECONCILIATION OF FUNDS
Total funds brought forward
761,448
1941
764.389
776,199
TOTAL FUNDS CARRIED FORWARD
753,279
753,279
764,389
The notes forni part of these financial ststements
13

lonad Uibh Eachach
Statem
nt f Financial Position
31 March 2025
31.3.25
31.3.24
Notes
FIXED ASSETS
Tangible assets
12
444,955
471,684
CURRENT ASSETS
Debtors
Cash at bank
13
46.503
268,919
26,753
331,277
315.422
358,030
CREDITORS
Amounts falling due within one year
14
(7,098)
(65,325}
NET CURRENT ASSETS
308,324
292,705
TOTAL ASSETS LESS CURREIYT
LIABILITIES
753,279
764,3 89
NET ASSETS
753,279
764,3 89
16
Unrestricted funds
Restricted funds
753,279
761,448
2.941
TOTAL FUNDS
753,279
764,389
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
l O NovcFnb¢r 2025 and were Si￿ed on its behalf by:
Siobhan McKenna - Trust¢¢
Aisling Walls - Trustee
The notes forn] part of these financial statements
14

UibhE h h
Statement of Cash Flows
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
C&sh flows from operating a¢tiviti¢s
Cash generated from op¢rations
(62,883)
37,254
Net &ash (used inyprovided by op¢rdting activitics
(62,883)
37,254
Cash flows from investing activitios
Interest received
525
752
Net cash provided by investing activities
525
752
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
{61358)
38,006
331.277
293,271
Cash and cash equivalents at the end
of the reporting period
268,919
331,277
The notes fomi part of thes¢ financial statements
15

Ionad Uibh Eacbach
Notes to the Statement of Cash Flows
f r the Year Ended 31 March 2025
RECONCILIATION OF NET EXPENDrruRE TO NET CASH FIA)W FROM OPERATING
ACTIvrrIES
31.3.25
31.3.24
Net expenditure for the reporting period (as per the Statement
of Financial Activities)
Adjustments for:
Depreciation chargcs
Interest received
Increase in debtors
(Decreaseyincrease in creditors
(11,110)
(11.810)
26.729
(525)
(19,750)
(58,227)
29,714
(752)
(18,934)
39,036
Net cash (used inyprovided by operations
(62,883)
37,254
ANALYSIS OF CHANGES IN IYET FUNDS
At 114124
Cash flow
At 3113125
Net &qsb
Cash at bank
331,277
(62,358)
268,919
331,277
(62.358)
268,919
Total
331,277
(62,358)
268,919
The not¢s form part of these financial statements
16

Ionad Uibh Eachach
Notes to the Financial Statements
r Ended 31 March 2025
ACCOUNTING POLICIES
Summary of Signif￿llt accounting policies
a) General iDformation and basis of preparation
Ionad Uibh Eachach Ltd is constituted as a company limited by guarantee inCor￿}rated in Northern
Ircland (N1631969). In the event of the charty bcing would up, the liability in respect of the guarantee
is limit￿ to £1 per MeM￿r of the charity.
The charity constitutes a public benefrt entity as defined by FRS 102. The fmancial statements have
been prepared in accordance with Accounting and Reporting by Charities: Statement of
Recommended Prnctice 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 R¢public of Ireland (FRS 102),
the Charities Act (Northern 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 fu￿1claI statements are presented in sterling
which is the functional currency of the charity..
The significant accounting policies applied in the preparation of these fmancial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designatd for other purFK)ses.
Desi￿ated funds comprise unrestrictcd funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is sct out in the notes to the financial statcments.
Restricted funds are fijnds which are to be 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 fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statcments.
{c) Ineome recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled to the income after any perforniance conditions hav¢ been MCL the amount can be
measured reliably and it is probable that the income will be received.
17
continued...

Ion
dui
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
ACCOUNTING POIICIES- eontiDued
Summary of significant accounting policies
For donations to bc reco￿]sed the charity will have been notified of th¢ amounts and the settlement
datc in writing. If there are conditions attachd to the donation and this requires a level of
p¢rforn)ancc before entitlement can be obtained then income is defe￿ed until those conditions arc
fully mct or the fulfilment of those conditions is within the control of the charity and it is probable
that they will b¢ fulfIlled.Voluntary income is received by way of grants, donations and gifts and is
Includ￿ in full in the Statement of Financial Activttics (SOFA) when receivable. Income received
from collections is recognis¢d when teccived.
Donated facilities and donated PTofe&sional services are recognised in income at their fair value when
their econoTnic benefit is probable, it can be measured reliably and the charity h&s control over the
item. Fair value is detemiined on the basis of the value of the gift to the charity. For example the
amount the charity would be willing to pay in the open market for such facilities and services. A
correswnding amount is recognised 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 Trusttts, Annual Re]x)rt.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the
legacy being received. At this point income is reco￿lsed. On occasion legaci¢s will be notified to the
charity however it is not possible to Measu￿ the atnount expected to be distributed. On these
occasions, th¢ l¢ga¢y is treated as a contingent asset and disclosed.
Income from trading activities includes income eamed from fundraising events and trading activities
to raise funds for the charity. Income is received in exchange for supplying goods and services in
order to raise funds and is recognised when entitlement has (Lyurred.
The charity receives government grants which are detailed within the notes to these financial
statements. Income from government and other grdnts are recognised at fair value when the charity
has entitlement after any perfornianc¢ conditions have been meL it is probable that the income will be
reccived and the amount can Ix measured reliably. If entitlement is not met then these amounts are
def¢￿ed.
Investment income is eamed through holding assets for inveslment purposes such as shares and
property. It includes dividends, interest and rent. Where it is not practicabl¢ to identify investment
management costs incurred within a scheme with reasonable accuracy the invcsiment income is
reported net of these costs. It is included when the amount can be Tneasured reliably. Interest income
is reco￿]sed using the effective interest method and dividend and rent income is rccogniscd as the
charity's right to receive payment is established.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered
and has been classified under headings that aggregat¢ all wsts related to the category. Expenditure is
recognised where there is a legal or constrnctive obligation to makc 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 ￿0¢lated with atlracting voluntary incomes.
18
continued...

Ionad Uibh Eaehach
Notes to the Financial Statements - eoDtiDued
for the Year Ended 31 March 202
ACCOUNTING POLICIES- eontinued
Summary of significant accounting policies
Expenditure on charitable activities includes those costs incurred by the charity in the delivery of its
activities and services for its benefjciaries. 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 expenditure represents those ttems not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arosc.
Grants payable to third partics are within the charitablc objectives. Where unconditional grants are
offered, this is accrued as soon as the recipient is notified of the granL as this gives risc to a
reasonable expectation that the recipient will receive the grants. Where grants are conditional relating
to perforniance then the grant is only accrued when any unfulfilled conditions are outside of the
Control of the charity.
(e) Support costs allocation
Support costs are those that assist the wo]k of the charity but do not directly represent charitable
activities and include ofrice costs, governance costs, administrative payroll costs. They are incurred
directly in support of ¢xpenditur¢ on the objects of the charity and include project management
carried out at Headquarters. Where supwrt Costs cannot be directly attributed to particular headings
they have been allorAted to cost of raising funds and expenditure on charitable activities on a basis
consistent with use of the reSoU￿es. Premises overheads have ken allocated on an insert detail basis
and other overheads have Eten allocated on a basis consistent with the use of resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating infom)ation in suptK)rt of the charitable activities.
The analysis of these costs is included in note 6.
(D Tangible fixed assets
Tangible fixed assets ar¢ stated at cost le&s accumulated depreciation and accumulated impairn]ent
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
tkprcciation is provided on all tangibl¢ f￿¢d asscts, al rates Calculat￿ to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Land & Buildings
41J/o Straight line
Fixtures and fittings
20% Strdight Line
Computer Equipment - 20 % Straight Line
(g) Financial Instruments
A fmancial asset or a financial liability is recognised only when the chaTity becomes a paty to the
contractual provision of th¢ instrument.
Basic financial instruments are initially re£ognised at the amounts receivable or payable including any
related trdnsaction costs.
19
continued...

Ionad Uibh Eachaeh
Notes to tbe Financial Statements- Continued
ror the Year Ended 31 March 202
ACCOUNTING POLICIES- contillued
Summary of significant accounting policies
Current assets and current liabilities are subsequentty measured at the cash or other consideration
expected to be paid or relived and not discounted.
Debt instruments are subsequcntly measured at amortised cosL
Where investments in sharcs aTC publicty traded or their fair valuc can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value reCo￿ls¢d
in income and expenditure. All othcr such invesiments are subsequently measurd at cost less
impairnient.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond nornial business ternis or financed at a rdte of interest that is
not a markct rate, in which case the asset is measured at the present value of the firture payments
discounted at a market rat¢ of interest for a similar debt instn]ment.
Other fmancial instruments are subsequentty measured at fair value with any Changes recognised in
the statement of fll)ancial activitie& with the exception of h￿gIng instruments in a designed hedging
relationship.
Financial assets that are measur¢d at cost or amortised cost are reviewed for objective evidence of
impairnient at the end of each ￿porting date. if there is objective evidence of impainnent an
impairnient loss is recognised under the appropriate heading in the statement of fmancial activities in
which the initial gain is recognised.
For all equity instruments regardless of significance. and other financial assets that are individually
significan( these are assessed individually for impairnienL Other financial assets are either aS￿Sed
individually or grouped on the basis of similar ctrdit risk characteristics.
Any reVe￿alS of irnpaimient are reco￿]sed immediately, to the extent that the reversal does not resuh
in a carrying amount of the financial asset that exceeds what the caTrying amount would have been
had the impainrlent not previously been recognised.
(h) Impairnient
Assets not rneasured at fair value a￿ revi¢wed for any indication that the asset may be impaired at
cach balance sheet date. If such indication exist& the recoverable amount of the asseL or the asset's
cash generating uniL is estimated and compared to thc carrying amount. whe￿ the canying amount
exc¢cds its recoverable amounL an impairnient loss is reco￿)ised in profit or loss unless the asset is
carried at a revalued amount whcrc the impairtnent loss is a revaluation decrease.
(i) Provi8Aons
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past even( it is probable that an oufflow of economic knefits will be required in settlement and the
amount can be reliably estimated.
ti) I￿￿Se8
20
continued...

Ionad Uibb E h h
Notss
o the FiDancial Statements - continu
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Summary of significant accounting policies
Assets acquired under fmanc¢ Icases are capitalised and depreciated over the shorter of the lease terni
and the expected useful life of the asset. Minimum lease payments arc apportioned between the
financc charge and the reduction of the outstanding lease liability using the effective interest method.
The ￿lat¢d obligations, net of future financ¢ charges included in creditors.
Rentals payable and receivable under 0￿ratIng leases are charged to the SOFA on a straight linc basis
OVCT the period of the lease.
(k) Employee benefits
When employees have rendered service to the charity. short-terni employee benefits to which th¢
employees are entitled are recognis¢d at the undi￿ounted amount expected to be paid in exchange for
that service.
{1) Tax
No provision is required for t&Yation as the company is def￿ed &s a charity for taxation purposes.
(m) Going concern
The financial statements have been prepared on a going concern basis as the trnstees believe that no
material uncertainties exist. The mistees have considered the level of funds held and the expected
level of income and expenditure for 12 months from authorising these financial statements. The
budgeted income and expenditure is sulTicient with the level of ￿serVeS for the charity to be able to
continue as a going concern.
(n) Judgements estimat¢s
The following judgements including those involving estimates that have been madc in the process of
applying the above accounting wTrlicies that have had the most significant effect on the amounts
ognised in the fmancial statements and that have a si￿]fICant risk of causing a material adjustment
to the carrying amounts of assets and liabilities within the next fmancial year:
(i} depreciation method and asset useful lives
(li) principal assumptions used to measure multi-employer defined benefit pension ￿h¢￿es,
liabilities, sensitivities to changes in &ssumptions and future funding obligations
The estimates and assumptions are revicwcd on an ongoing basis considering the current and future
market conditions.
Fund accounting
Un￿StriCted funds can be used in accordance with the charitable objectives at the discretion of the
trnstees.
Restricted funds can only be used for particular restricted PUTP)ses within the objects of the charity.
Restrictions arise when specified by the donor or when funds are rdiscd for particular restricted
purposes.
21
continued...

Ionad Uibh Each ch
Notes to tbe Financial Slatements - continued
for the Year Ended 31 M rch 2025
ACCOUF4TING POLICJ£S- continued
Fund accounting
Further explanation of the nature and p￿ry￿se of each fund is included in the notes to the financial
statcmcnts.
Pension costs and other post-retirement benefits
The charitable company operates a defmed contribution pcnsion scheme. Contributions payable to
the charitsble company's pension scheme are charged to the Statement of Financial ActivitlC5 in the
period to which th¢y relat¢.
OTHER TRADING ACTIVITIES
31.3.25
31.3.24
Respite Daycare
PRC & Training Income
Afterschool Fees
DOnations￿Vents/FUndTa1sIng
Daycare Fees
4,800
15,338
59,123
2,022
326,253
15,972
67,846
10,043
370,141
464,002
407,536
INVESTMENT ll¥COME
31.3.25
31.3.24
Bank Interest
525
752
INCOME FROM CHARITABLE ACTIVITIES
31.3.25
31.3.24
Activity
Grants Receivable
Grants
390,209
380,674
Grants receive(L included in the above. are as follows:
31.3.25
31.3.24
Department of Communities D&R
Department of Cornmunitics- Education
Department of Cornmunitics - NDA
BHSCT- SLA
BHSCT - Family Support
HSCB - Milk
Belfast City Council - Revenuc
Belfast City Council - Summer Scheme
Foras Na Gaeilge - Sceim Oige
Brightstart OFMDFM
61.633
32,998
44,921
26.999
13,399
1,698
20,629
2,500
1,750
18,572
60,339
31,119
39,875
26,051
12,471
1,438
20,000
2.500
1,750
18,414
Carried forward
225,099
213.957
22
continued...

Ionad Uibb Eachach
Notes to the Financial Ststements - continued
for the Year Ended 31 M h 2025
INCOME FROM CHARrrABLE ACTIVTfIES. continued
31.3.25
31.3.24
Brought fonvard
Sure Start- Tus Maith
Pathway Fund - IUE
West Belfast Partn&ship Board
Foras Na Gaeilge- C & T
Foras Na Gaeilge - G Samhraidh
Glor na nGael
BHSCT LAC Pilot Scheme
Departm¢nt of Communities - Jobstart
225,099
36.020
31,991
2,250
75,870
213,957
35,000
29,999
750
69,789
1,750
3,390
8,645
17,394
4,581
14,214
390,209
380,674
CHARITABLE ACTivrriES COSTS
Support
costs (see
note 6)
Direct
Costs
Totals
Direct Charitsble Expenditure
Governance
824,088
824,088
41,758
41,758
824,088
41,758
865,846
SUPPORT COSTS
Governance
costs
Governance
41.758
Support costs, included in the above, are as follows-
Governance costs
31.3.25
31.3.24
Total
activities
Govemancc
Audit F¢¢
Accountancy F
Affiliation Membership
Cleaning & First Aid
Bank Charges
1,680
3,000
1,943
33,903
1,232
1,680
2,520
1,189
27,913
1,319
41,758
34,621
23
continued...

lonad Uibh Eaehach
Notes to the Financial Statements - eontiDued
for the Year Ended 31 Ma
25
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after chargingJ(crediting):
31.3.25
31.3.24
tkpreciation - owned assets
26.729
29,714
AUDrroRS' REMUNERATION
31.3.25
31.3.24
Fees payable to the charity's auditors for the audit of the charity's
financial statements
Accountancy Fee
1,680
3,000
1,680
2,520
IRUSTEES, REMUNERATION AND BENEFrrs
There were no trust¢¢s' remuneration or other benefrts for the year ended 31 March 2025 nor for th¢
year ended 31 March 2024.
Trustees, expenses
There were no lrnstees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
10. STAFF COSTS
31.3.25
31.3.24
Wages and salaries
Social security costs
Other pension costs
592,638
32.113
13,060
495.433
25,073
10,878
637,811
531,384
The average monthly number of cmployecs during the year was as follows:
31.3.25
33
31.3.24
32
Office Administration & Programme staff
No employces received 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
Olficer, Childcare Manager& Finance Manager. and Child Care Cowordinator during the year totalled
£161.368 (2024: £129,475)
24
continued...

Ionad Uibh Eachaeh
Notes to the Financial Statements - eontinued
for the Year Ended 31 March 2025
11. COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
nds
Total
funds
INCOME AND ENDowiwYfs FROM
Charitable activities
Grants Receivable
380,674
380,674
Other trading activities
Investment income
407,536
752
407,536
752
Totsl
408,288
380,674
788,962
EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure
Governance
369,416
34.621
396,735
766,151
34,621
Total
404,037
396,735
800,772
NET INCOME/ffXPENDITURE)
4.251
(16,061)
(11,810)
RECONCILIATION OF FUNDS
Total filnds brought forward
757,197
19,002
776,199
TOTAL FUNDS CARRIED
FORWIIRD
761.448
2.941
764,389
12. TANGIBLE FIXED ASSETS
Fixtures
Freehold
property
Computer
equipment
fittings
Totals
COST
At l April 2024 and 31 March 2025
585,156
3.978
45286
634.420
DEPRECIATIO
At l April 2024
Charge for year
117,030
23,406
3,507
236
42.199
3,087
162,736
26,729
At 31 March 2025
140.436
3,743
45,286
189,465
NET BOOK VALUE
At 31 March 2025
444,720
235
444,955
At 31 March 2024
468,126
471
3,087
471,684
25
continued...

lonad Uibh Eachach
Notes to the Financial Statements-
for the Year Ended 31 March 2025
ntinued
13. DEBTORS: AMouNfs FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade debtors
BHSCT
Brightstart- OFMDFM
tkpartmcnt for Communities
HSCB
35,198
2,795
4,643
3,500
367
17,745
4,643
4,048
317
46,503
26,753
14. CREDITORS: AMouNfs FALLING DUE WITHtN ONE YEAR
31.3.25
31.3.24
Trade creditors
ACCn￿lS and deferred income
61,195
4,130
7,098
7,098
65,325
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.25
Total
nds
31.3.24
Total
funds
Unrestricted Restricted
funds
funds
Fixed assets
Current assets
Current liabilities
444.955
315,422
(7,098)
444,955
315,422
(7.098)
471,684
358,030
(65,325)
753,279
753,279
764,389
16. MOVEMENf IN FUNDS
Net
movctnent
in funds
At
3113125
At 114124
Unrestricted funds
General fund
Designated Reserves
468,671
292,777
(8,169)
460,502
292,777
761,448
(8,169)
753,279
Restricted funds
DSD I BRO - Capital
2.941
(2,941)
TOTAL FUNDS
764,389
(I I 110)
753,279
26
continued...

Ionad Uibh Eacbach
Notes to the Financial Statements - eontinued
for the Year Ended 31 March 2025
16. MOVEMENT IN FUNDS - conlinued
Net movement in funds. included in the alx)ve are &s follows:
Incoming
resources
Resources
cxpended
Movement
in fLU]ds
Unrestricted funds
General fund
464,527
(472,696)
(8,169)
Restricted funds
BHSCT Family Support
HSCB- Milk
Belfast City Council - Revenue
Foras Na Gaeilge- Sceim Oige
Brightstart OFMDFM
Department of Communities - D&R
Department of Communities -
Education
Department of Communities - NDA
BHSCT- SLA
Belfast City Council Summer Scheme
Sure Start - Tus Maith
Pathway Fund - IUE
West Belfast Partnership Board
DSD I BRO- Capital
Foras Na Gaeilge - Cultur & Teanga
Glor na nGael
BHSCT LAC Pilot Schem¢
Department of Communities- Jobstart
13,399
1.698
20,629
1,750
18,572
61,633
(13,399)
(1.698)
(20,629)
(1,750)
(18.572)
(61,633)
32,998
44,921
26,999
2.500
36,020
31.991
2.250
(32,998)
(44,921)
(26.999)
(2,500)
(36,020)
(31,991)
(2,250)
(2,941)
(75,870)
(184)
(4,581)
(14,214)
(2,941)
75,870
4,581
14,214
390,209
(393.150)
(2,941)
TOTAL FUNDS
854,736
(865,846)
(11,1 10)
27
continued...

Ionad Uibh Eachach
Notes to the Financial Statements- eontinued
for the Year Ended 31 March 2025
16. MOVEMENT IN FUNDS- eoDtinued
Comparatives for movement in funds
Net
movement
in funds
At
3113124
At 114123
Unrestrieted funds
General fund
Designatcd Reserves
464,420
292,777
4.251
468,671
292,777
757,197
4,251
761,448
Restricted funds
Dcpartment of Communities-
Education
DSD / BRO- Capital
Foras Na Ga¢ilg¢ - 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
28
continued.,.

Ionad Uibh EaCh￿b
Notes to
h Finan
tatements- continued
for the Year Ended 31 March 202
16. MOVEMENT IN FUNDS - eontinued
Comparative net movement in fund& included in the above are as follows:
Incotning
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
408,288
(404,037)
4,251
Restricled funds
BHSCT Family Support
HSCB- Milk
Belfast City Council - Revenue
Fords Na Gaeilge - Sceim Oige
Brightstart OFMDFM
Department of Communlties - D&R
Department of Communities -
Education
Department of Communities - NDA
BHSCT- SLA
Belfast City Council Summer Scheme
Sur¢ Start - Tus Maith
Pathway Fund - IUE
West Belfast Partnership Board
DSD / BRO- Capital
Foras Na Gaeilge- C & T
Foras Na Gaeilge - G Samhraidh
Glor na nGael
BHSCT LAC Pilot Schem¢
Foras Na Gaeilge - RIC & Project
Costs
Department 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)
(10,000)
17.394
380,674
(396,735)
(16,061)
TOTAL FUNDS
788,962
(800.772)
(11,810)
29
continued...

Ionad Ulbh Eachacb
Notss to the Financial Statements- continu
for the Year Ended 31 March 2025
17. CONTtNGENf LIABILrrIES
A contingent liabilty exists to repay grdnts to funders should the charity not fulfill tts obligations.
18. RELATED PARTY DISCLOSURES
During the year lonad Uibh FAchach provided key management personnel services to a register￿1
charity, Gaelchuram UachLv 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 re￿rnS to the tax authorities and wist with the preparation of the financial statements.
20. POST BALANCE SHEET EVENTS
There were no Events after the T¢Wrting peri(xl therefore no material issues need disclosed.
21. LIABILITY OF MEMBERS
The Liability of the members is Limited
Every member of the Charity promises, if the Charity is dissolved while he. she or it is a member or
within twelve months aft¢r, 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 incurred befor¢ he, she or it ceases to be a member, and of the COS￿ charges and expenses of
winding up, and th¢ adjustment of the rights of the contributories among themselves.
22. LlTrllTED BY GUARANTEE
The company is limited by guarantee and has no share capital.
30

Ionad Uibh Eachach
Detailed Statement of FinaDeial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Other trading activities
Respite Daycare
PRC & Training Incomc
Aftcrschool Fees
Donations/EventslFundraising
Daycare Fees
4,800
15,338
59,123
2,022
326,253
15,972
67,846
10,043
370,141
464.002
407,536
Investment income
Bank Interest
525
752
Charitable activities
Grants
390,209
380,674
Totsl incoming resources
854,736
788,962
EXPENDrruRE
Charitable activities
Wages
Social security
Pensions
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
SuDdri¢s
Staff Training
Staff Travel
Repairs & Maintenance
Play Resources & Materials
Tutor & Facilitation Fees
IT SuppK)rt & Maintenance
Consumablcs
Programme Costs & Events
Milk
tkpt of Communities - NDA Programme
Costs
Carried forward
592,638
32,113
13,060
11,511
18,868
6,567
5,874
495,433
25,073
10,878
9,664
22,015
4,337
9,638
1.650
272
1,837
945
29,103
12,187
24,908
1,842
1.567
25,500
1245
E,748
1,867
21,973
7,634
13,051
1,898
3,370
20.715
1,300
17,155
771,342
37,998
716,092
This page do¢s not forni part of the statutory financial statements
31

lonad Uibh Eachacb
Detailed Statement of Financi
for the Year Ended 31 Marcb 2025
31.3.25
31.3.24
Charitable activities
Brought forward
Childrcns LuncheslF(
HR Support Contracts
GCUC Donation
Staff Unifornis
Consultancy Fees
Depreciation Freehold property
Depreciation Fixtures&Fittings
Dcpreciation Computer Equip
771,342
25,017
716,092
15.671
500
1,000
1,674
2,500
23,406
236
6,072
23,406
236
3,087
824,088
766,151
Support eosts
Governance costs
Audit Fee
Accountancy Fee
Affiliation Membership
Cleaning & First Aid
Bank Charges
1.680
3,000
1,943
33,903
1,232
1,680
2,520
1,189
27,913
1,319
41,758
34,621
Total resources expended
865,846
800,772
Net expenditure
(11,110)
(11,810)
This page does not forni part of the statutory financial statements
32