chartered certified accountants
& registered auditors
Our Ref.. POH/LHISMMC/F1535IPERM
Your Ref:
28th June 2024
Glor Dhun Geimhim
55 Garvagh Road
Dungiven
Co Derry
BT47 4LU
Dear Madam,
AccoufiTS FOR THE YEAR ENDED 318T MARCH 2023
We have completed the accounts for the above period and enc108e one set of Financial
statements for your record.
Late filing fines With Companies House is £375. Once the accounts are processed
Companies House will send out a notice to pay these fines.
We enclose a fee for the accounts, which we trust you wiii find in order.
Yours faithfully,
{*-
P.F.S ACCOUNTANTS
Enc
122 Moin Street. Dungiven. Co. L Defry. BT47 4LG T. 028 77742107
19 Kirk Avenue. Magherafelt. Co L Derry. BT45 OBT T. 028 79633221
E. enquiries@plsaccounlanls.co.uk www.pfsoccounlanls.co.uk
Dlrectors.. P.M.O'Hagon, FCCA J.J. Donaghy. FCCA M.A.Wade. FCA
PFS15 Ihe Ixacl￿Mg Th)m*ol PFSAccoL¥)lonls cThYAu¢Yilw Lld. kegslered 0￿". IK Moin Sttht. Duroikw. BT47 4LG.Reg￿ter￿l No.Nl 633top
rrfislered osAudilw ￿ Ihe Unile(J ￿￿￿d(￿n orKI *ACCA
ACCA
Chartered Cerlitied Accountants
Regislered Audilors

In occounl with:
28th June 2024
Date..
ch t red certified accountants
Glor Dhun Geimhin Community Develop4ent Group & regislered auditors
55 Garvagh Road
Dungiven
Co Derry
122 Moin Streel,
DUNGIVEN
Co. L DeTry
BT47 4LG
T. 028 77742107
E. enquiiies@pfsoccountanls.co.uk
Invoice No. D27463
FINANCL4L STA TEMENTS 2022/2023
TO
Accountancy and Professional Services in connection with
the preparation of Annual Accounts for the above year.
COMPANYSECRETARIAL
TO
Accountancy and Professional Services in connection with
the Completion of Company Confirniation Statement
and submission of same to Companies House.
SUNDR Y
TO
Sundry other matters including all interviews and
correspondence in connection with the above.
Fee
1,020.00
VAT
204.00
1,224.00
OUTLA Y- Coil
Irmalion Slalement
26.00
1250.00
Fees are payable within 30 days of this Fee Note
This invoice is therefore due on 28111 JHI 2024
Please note our payment details are:
Account Name: PFS Accountants and Auditors Ltd
Sort Code: 980583
Account Number: 10695359
CREDIT FACILITIES AVAILABLE
122 Moin Slreel, DUng￿en. Co. L Derry. BT47 4LG T. 028 77742107
19 Kirk Avenue, Magherofelt. Co L Derry. BT45 6BT T. IY28 79633221
E. erwuiiie5@plsoccounlants.co.uk www.plsaccounlanls.co.uk
DI￿or$.. P.M. O'Hagon, FCCA J.J. Do[￿ghY. FCCA M.A.Wade. FCA
PFS Is the p￿in¥ FFSAccwntonls orKI Axlilors Ud. 0[￿.. 122 Mcmn Sl*l. DuryweoBT414LG.Reg151¥ed No. Nl 633DJg
ACCA
Charlered Certified Accountants
Registered Auditors

COMPANY REGISTRATION NUMBER: N1630062
CHARITY REGISTRATION NUMBER: NIC107164
Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2023
PFS ACCOUNTANTS AND AUDITORS LTD
Chartered Certified Accountants
122 Main Street
Dungiven
Co Derry
BT47 4LG

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Trustee's annual report (incorporating the directorfs report)
Independent examiners report to the trustee
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Trustee's Annual Report (Incorporating the Directorfs Report)
Year ended 31 March 2023
The trustee, who is also the director for the purposes of company law, presents his report and the
unaudited financial statements of the charity for the year ended 31 March 2023.
Reference and admlnistrative details
Registered charlty name
Glor Dhun Geimhin Community Development Group
NIC107164
Charlty registration number
Company reglstratlon number N1630062
Principal offlce and reglstered 41 Main Street
office
Dungiven
Co. Derry
BT47 4LG
Northern Ireland
The trustee
Miss Maria Mullan
Mrs Joelene Grieve
Miss Danielle Mccallion
Mrs Ursula McGuigan
Mr Cathal O'Hoisin
(Resigned 4 February 2024)
(Resigned 4 February 2024)
(Resigned 25 June 2024)
(Resigned 25 June 2024)
(Appointed 2 April 2024)
Independent examlner
Patrick O'Hagan
122 Main Street
Dungiven
Co Derry
BT47 4LG
Structure. govemance and management
Structure, governance and management text
Glor Dhun Geimhin Community Group is a company limited by guarantee and accepted as charitable
by HMRC under reference XT21615. The company was incorporated on 18th March 2015. The
company was established under a Memorandum of Association which established the objects and
powers of the company, and is governed by its Articles of Association. The liability of members is
limited in that every member of the company undertakes to contribute an amount not exceeding £1 in
the event of the company being wound up. The charity Trustees are also Directors of the company.
The Board meet monthly to review and discuss the needs of the company.

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Trustee's Annual Report (Incorporating the Director's Report) {¢ondniiedJ
Year ended 31 March 2023
Objectives and actlvlties
The aims and objectives of the company are to provide Irish culture. language and dance. We had
another progressive year to March 2012, securing funding for the year ahead. We organised many
activities and outings which were all a success. The company welcomed a language officer who has
helped with the development of the irish language in particular.
Achlevements and performance
The year ending 31 March 2023 was a positive year. The group enjoyed trips, activities and outings.
The group offers music, dance and language classes from experienced lutors, which has proved
beneficial to all involved.
Flnanclal revlew
Total incoming resources for the year from charitable activities V￿re £65,884 of which £55,860 was
from grants.
Total resources expended was £69,102 {2022 £100,447)
The balance for the year end was a deficit of £3.218
The trustee's annual report was approved on 25 June 2024 and signed on behalf of the board of
truslees by..
Mr Cathal O'Hoisin
Trustee

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Independent Examiner's Report to the Trustee of Glor Dhun Geimhin
Community Development Group
Year ended 31 March 2023
I report to the trustee on my examination of the financial statements of Glor Dhun Geimhin Community
Development Group ('the charity,) for the year ended 31 March 2023.
Responslbllitles and basls of report
As the trustee of the company (and also its director for the purposes of company law) you are
responsible for the preparation of the financial slalements in accordance with the requiremenls of
Charities Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Act 2006 {'the 2006 Act'l.
You are satisfied that the accounts of the company are not required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northern
Ireland under section 65(9){b) of the 2008 Act.
Independent examlnerfs statement
I have completed my examination. I confimi that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect-
accounling records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
the financial statements do not accord wilh those records: or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fail view which
is not a matter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102).
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Patrick O'Hagan
Independent Examiner
122 Main Street
Dungiven
Co Derry
BT47 4LG
25 June 2024

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricled
funds
Note
Income and endowments
Donations and legacies
Total Income
21,635
21.635
44,249
65,884
147,517
44,249
65,884
147,517
Expenditure
Expenditure on charitable activities
Total expendlture
3.845
65.257
69,102
100,447
3.845
65.257
69,102
100,447
Net {expendlture)Ilncome and net
movement in funds
17,790
(21.008)
(3,218)
47,070
Reconciliation of funds
Total funds brought foDNard
Total funds carrled forward
78,060
916,123
895,115
994,183
947.113
994,183
95,850
990,965
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 6 to 13 form part of these financlal stslemonts.

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
12 1,014,173
1,010,752
Current assets
Debtors
Cash at bank and in hand
13
1.361
12,128
3,315
28,123
31,438
13,489
Credltors: amounts falllng due wlthln one year
Net current liabllities
14
36,697
48,007
23,208
990,965
16,569
Total assets less current Ilabllltles
994,183
994,183
Net assets
990,965
Funds of the charity
Restricted funds
Unrestricted funds
895,115
95,850
990,965
916,123
78,060
994,183
Total charlty funds
16
For the year ending 31 March 2023 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small Companies.
Directorfs responsibilities:
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476;
The director acknowledges his responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies. regime.
These financial statements were approved by the l)oard of trustees and authorised for issue on 25
June 2024, and are signed on behalf of the board by..
Mr Cathal O'Hoisin
Trustee
The notes on pages 6 to 13 form part of these flnancial statements.

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General informatlon
The charity is a public benefit entiiy and a Private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 41 Main Street, Dungiven, Co. Derry, BT47 4LG, Northem Ireland.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting polScles
Basls of preparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assels and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Golng concern
There are no material uncertainties about the charity's ability to continue.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustee for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of Iwo sub<lasses: restricted income funds or
endowment funds.

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Accounting policles fcontlnued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity. it is probable that the economic benefits associaled with the Iran5aclion
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donat￿nS or grants is recognised when there is evidence of entitlement to the
gift. receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless Ihis is
impractical to measure reliabty, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteer8.
income from contracts for the supply of services is recognised with the delivery of the
contracted seNice. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent. in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates=
expenditure on raising funds includes Ihe costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
aclivities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating lo the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories refiecting the use of the resource. Direct costs
altribulable to a single adivity are allocated directty to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistenl basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting pollcles fcontlnued)
Tanglble assets {eontlnued)
An increase in the carrying amount of an assel as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
DepreclatSon
Deprecialion is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Freehold property
Fixtures and fittings
20/0 Straight line
100kn straight line
Impalrment of flxed assets
A review for indicators of impaimient is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recovefable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting dale.
For the purposes of impairment tesling, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment lesting of goodwill, the goodwill acquired in a business combination is, from the
acquisition dale, allocated to each of the cash-generaling units that are expected to benefit from
Ihe synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financlal Instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnuedJ
Year ended 31 March 2023
Accounting policies (continued)
Financial instruments {contlnugd)
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business temis or financed at a rate of inlerest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated 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 impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to Ihe extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Deflned contrlbutlon plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to Ihe extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Llmlted by guarantee
The company has no share capttal and is a company limited by guarantee.

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Notes to the Financial Ststements (continue(Q
Year ended 31 March 2023
Donations and legacles
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donatlons
Donations
Rent received
Classes
other income
Solar panels
1,641
4,679
1.450
418
1.836
1,641
4,679
1,450
418
1,836
Grants
Foras na Gaeilge
Parish Missionary Outreach Trust
Community foundation
Slieve Kirk Wind Farm
EA Region
9,511
500
36,419
45,930
500
6,330
1,500
1,600
65,884
6,330
1,500
1,600
21,635
44,249
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donatlons
Rent received
Classes
Other income
Solar panels
4,048
1,755
105
1,781
4,048
1,755
105
1,781
Grants
Foras na Gaeilge
Causeway coast and glens
DEARA
Parish Missionary Outreach Trust
Small Capital Grant
Community foundation
DFC
Oireachtas na Gaeilge
Glor na Geal Teoranta
53,256
44,474
28,363
53,256
44,474
28,363
500
640
4,204
7,814
160
417
500
640
4,204
7,814
160
417
8.189
139,328
147,517
10

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Notes to the Financial Statements {conllnued)
Year ended 31 March 2023
Expendlture on charitable actlvlties by fund type
Unrestricted
Funds
Restricted Total Fund8
Funds
2023
Charitable activities
3,845
65,257
69,102
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Charitable activities
13,791
86,656
100,447
Expendlture on charltable activitles by actlvlty type
Activities
undertaken Total funds
directly
2023
Total fund
2022
Charitable activities
69,102
69,102
100,447
Net lexpendlture)lincome
Net {expenditure)lincome is stated after chargingl{crediting):
2023
2022
Depreciation of tangible fixed assets
24,827
23,443
Independent examlnation fees
2023
2022
Fees payable to the independent examiner for..
Independent examination of the financial statements
863
2,024
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2023
2022
Wages and salaries
Employer contributions to pension plans
8,575
16,565
2.294
8,575
18,859
11

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 March 2023
10. Staff costs (continued)
The average head count of employees during the year was 2 (2022.. 2). The average number of
full-time equivalent employees during the year is analysed as foll0v￿..
2023
2022
No.
Admin
No employee received employee benefrts of more than £60,000 during the year (2022.. Nil).
11. Trustee remuneration and expenses
None of the trustees of the charty received remuneration during the year ended 31 March 2023.
12. Tanglble fixed assets
Freehold Fixtures and
property
fittings
Total
Cost
At 1 April 2022
Additions
1.070,894
28,248
28.437
1,099,331
28,248
1,127,579
At 31 March 2023
1.099,142
28,437
DepreclatSon
At 1 April 2022
Charge for the year
At 31 March 2023
76,489
21,983
12,090
2,844
88,579
24,827
113,406
98.472
14,934
Carrying amount
At 31 March 2023
1,000,670
13,503
1,014,173
At 31 March 2022
994,405
16,347
1,010,752
13. Debtors
2023
2022
Other debtors
1,361
3,315
12

Glor Dhun Geimhin Community Development Group
Company Limited by Guarantee
Notes to the Financial Statements f¢ontlnuedJ
Year ended 31 March 2023
14. Creditors: amounts falling due within one year
2023
2022
Bank loans and overdrafts
Trade creditors
Accruals and deferred income
33,926
1,661
1,110
43,573
3,054
1,380
36,697
48,007
15. Pensions and other post retlrement beneflts
Deflned contributlon plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £Nil {2022'. £2,294).
16. Analysls of charltable funds
Unrestrlcted funds
At
1 April 2022
At
Income Expenditure 31 March 2023
General funds
78.060
21,635
(3,845)
95,850
At
1 April 2021
At
Income Expenditure 31 March 2022
General funds
83,662
8,189
(13,791)
78,060
Restrlcted funds
At
1 April 2022
At
Income Expenditure 31 March 2023
Restricted Fund
916,123
44,249
(65,257)
895,115
At
1 April 2021
At
Income Expenditure 31 March 2022
Restricted Fund
863,451
139,328
(86,656)
916,123
13