Private & Confidential
Mr Thomas Mallon Naíscoil an Chéide St. Francis of Assisi Primary School Madden Row Keady Co. Armagh BT60 3RW
Our ref: 1853/CB
18 December 2025
Dear Thomas
Re: Naíscoil an Chéide – Income & Expenditure Account
Please find enclosed the following in relation to the above for the year ended 31 March 2025.
- Income & Expenditure Account.
We would be grateful if you could arrange to sign the enclosed document at your earliest convenience and return it to this office for onward submission to the Charity Commission of Northern Ireland.
If you have any queries regarding the enclosed document, please do not hesitate to contact Catherine Brown at our office.
Yours sincerely,
SCC Chartered Accountants
Encs
Naíscoil an Chéide
Financial Statements for the year ended
31 March 2025
__________________ SCC - Chartered Accountants and Statutory Auditors
CONTENTS
| Page | |
|---|---|
| Charity Information | 3 |
| Independent Examiner's Report to the members of Naíscoil an Chéide | 4-6 |
| Independent Examiner's Report | 7 |
| Income & Expenditure Account | 8 |
| Statement of Assets & Liabilities | 9 |
| Notes to the Financial Statements | 10 |
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Charity Information
Trustee Board
Mr Thomas Mallon Ms Áinín Cassidy Ms Patricia-Anne Murray Mr Michael Beagan
Charity Address
St Francis of Assisi PS Madden Road Keady Co. Armagh BT60 3RW
Independent Examiners
SCC Chartered Accountants Ltd Chartered Accountants & Registered Auditors 1 The Square Moy Dungannon Co. Tyrone BT71 7SG
Bankers
Ulster Bank 7 Upper English Street Armagh Co. Armagh BT61 7BL
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Trustees' Report
The financial year the report relates to is: 1st April 2024 to the 31st March 2025
The trustees present their report with the financial statements of the charity for the year ending 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Objectives and Activities
The aim of the Naíscoil is to enhance, through the medium of Irish, the development and education of children under statutory school age by encouraging parents/guardians to understand and provide for the needs of their children by:-
● further developing the growth of the Irish-medium sector by establishing a Naíscoil in Keady for children aged 2 years and 10 months and above to pre school age;
● supporting the role of IME by developing an Irish-speaking community and Irish–speaking families in Keady which encourages the use of the Irish language outside of the school environment, further enhancing the language’s use and visibility;
● ensuring that Naíscoil an Chéide is adequately resourced to meet the demands of those interested in IM education in Keady and its surrounding area;
● assisting parents and carers of IME children to support their children’s learning;
● availing of the Naíscoil as a mechanism to develop the role of the IME as a focus for learning in the community and as a focus of making the community of Keady aware of the many advantages of IME;
● offering appropriate play facilities, with the right of parents/carers to take responsibility for and to become involved in the activities of the Naíscoil; ensuring that the Naíscoil offers opportunities for all children, regardless of religion, culture, race or means;
● encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs of such children and their families in the local areas;
● supporting the values and principles of the DHSS.
Public Benefit
Currently up to 24 pupils can progress through Naíscoil an Chéide, the Irish language pre-school, directly benefiting 24 children but also their parents and families by enhancing the Irish language, its community and the childrens’ education through the medium of Irish. Since the Naíscoil was established in 2015 and every year since, we have had graduates who have received their pre-school education through the medium of Irish.
The pupils of Naíscoil an Chéide, their parents, the larger Keady community and our expanding Irish language community benefit in a non pecuniary manner from Naíscoil an Chéide.
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Trustees' Report
There is no private benefit to the committee members or anyone else.
In setting our objectives and planning our activities for the year, the trustees have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the charity’s purposes and provide a benefit to the beneficiaries.
Naíscoil an Chéide is a pre-school through the medium of the Irish Language. We provide childcare/preschool to those parents who wish to introduce their children to a second language and that language of choice is Irish. All activities are organised through the medium of Irish and the children develop their understanding of the language in a playful and creative environment. Naíscoil an Chéide is a nondenominational preschool.
Naíscoil an Chéide are registered with the Southern Health and Social Services Board and adhere to all requirements of the Trust in making provision for children. Naíscoil an Chéide's primary source of funding is from the Education Authority through their pre school education expansion programme which is essentially a premium paid for the delivery of the pre-school curriculum to children who attend pre-school one year before starting primary school. Those children who are younger and are not pre-school do not attract any funding.
For the past three years, Naícoil an Chéide has delivered the programme as per the Education Authority's specification, operating from from 8:45am until 12:00pm, 5 days a week.
The management of Naiscoil an Chéide are delighted that the staff have had such a positive impact on our pre-schoolers with each child progressing on to their primary school of choice. Each year it is essential to fundraise in order to cover the costs of our programme. Our fundraising strategy is agreed and implemented at the start of each academic year and includes a Hallowe’en quiz, an Easter raffle and a coffee morning.
Financial Review
During the year the charity made a surplus of £12,134 (2024: £6,207). The charity does not currently have any debts.
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Trustees' Report
Structure, Governance and Management
Naíscoil an Chéide is controlled by it’s governing document, a deed of trust and constitutes an unincorporated charity. It is managed by a voluntary committee. This committee is made up of the trustees and other members. The committee meets three times per school term and each meeting is minuted. There is a chairperson, vice-chairperson, secretary and treasurer. The treasurer oversees the financial management of the charity, presenting a financial report at each meeting and presenting the accounts at the AGM.
Reference and Administrative Details
The name of the charity, as it appears on the register of charities is Naíscoil an Chéide. It is not known by any other name.
The charity number is 108446.
The address of the charity is as follows: Naíscoil an Chéide ℅ St. Francis of Assisi Primary School Madden Road Keady Co. Armagh BT60 3RW
Trustees
The trustees of the charity who served during the year are as follows:
Thomas Mallon Áinín Cassidy Patricia-Anne Murray Michael Beagan
Independent Examiner:
SCC Chartered Accountants & Registered Auditors 1 The Square Moy BT71 7SG
Approved by order of the board of trustees and signed on its behalf by:
Thomas Mallon (Trustee) Date: 18 December 2025
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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NAÍSCOIL AN CHÉIDE
We report on the income and expenditure accounts of the charity for the year ended 31 March 2025.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is our responsibility to:
1) examine the accounts under section 65 of the Charities Act;
2) follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
- 3) state whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusal items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe; 1) That accounting records were not kept in accordance with section 63 of the Charities Act ;
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2) That the accounts do not accord with those accounting records;
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3) That the accounts do not comply with the accounting requirements of the Charities Act;
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4) That there is further information needed for a proper understanding of the accounts to be reached.
INDEPENDENT EXAMINER'S STATEMENT
We have completed our examination and have no concerns in respect of the matter (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
Sean G. Cavanagh For and on behalf of SCC Chartered Accountants & Statutory Auditors
1 The Square Moy Co. Tyrone BT71 7SG
Date: 18 December 2025
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Naíscoil an Chéide INCOME & EXPENDITURE ACCOUNT for the year ended 31 March 2025
| Income EA Grant/PEAGs ACB & CB Council grant Snack Fees HSCNI SHSCT Foras Donations Fundraising Milk Remit Other Total Income Expenditure Wages Entertainment & Trips Food Equipment Maintenance Postage & Stationery Educational Resources Rent Rates Telephone Insurance Professional Fees Accountancy Sundry PAYE Pension Contributions Sports Equipment Travel Donations Total Expenditure Profit/(loss) for the financial year |
2025 £ 66,159 744 4,002 598 4,500 875 - 6,562 1,044 2,814 87,298 52,770 931 3,257 3,823 62 271 2,082 1,100 55 304 756 818 1,330 559 2,789 2,398 162 1,474 223 75,164 12,134 |
2024 £ 58,646 - 891 934 2,320 - 120 9,765 1,033 1,677 75,386 50,372 757 3,018 2,448 338 647 1,135 1,100 65 311 706 - 2,132 1,376 2,496 2,134 144 - - 69,179 6,207 |
|---|---|---|
Approval of Account
The foregoing Income & Expenditure Account was approved by the Trustees on 18 December 2025 and signed by Thomas Mallon.
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Statement of Assets & Liabilities - as at 31st March 2025
| Reconciliation of Funds at 31 March 2025 Total funds brought forward Surplus/(deficit) this year end Total funds carried forward Bank & Cash Balances Cash at bank and in hand Represented by Unrestricted funds Restricted funds Total Funds |
2025 2024 £ £ 75,676 69,469 12,134 6,207 87,810 75,676 87,810 75,676 87,810 75,676 15,000 15,000 72,810 60,676 87,810 75,676 |
|---|---|
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Notes to the Financial Statements for the Year Ended 31st March 2025
1. Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows;
- a) Preparation of accounts on a going concern basis
The charity generally meets its day to day working capital requirements from its annual income. The trustees have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the charity has the resources to provide a reasonable expectation that it can continue to meet its financial obligations as they fall due for the foreseeable future. Therefore these financial statements have been prepared on a going concern basis.
b) Expenditure
Expenditure is recognised on a cash payment basis.
2.Taxation
Naíscoil and Chéide is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities.
3. Analysis of trustee remuneration and expenses
No trustee received any payments from the charity.
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