OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-07-31-accounts

Table of Contents /Outline of Information contained in these accounts

Page 1 Contentspage
Page 2 Ind_Examiners Report:
A scan of Signed copy of our Independent Examiners Report , signed by our
Accountant toverify these accounts
Page 3 R&P Accounts: Statements of Receipts and Payments
Page 4 Statement of Balances_scan:
A scan of a signed copy of the Statement of Balances tab from our accounts file ,
signed by ourChair&Treasureronbehalfofour Trustees
Page 5 Statement of Balances:
The Statement of Balances tab
Page 6 Notes:
Notes to theAccounts (including details ofpayments toTrustees)
Page 7 Additional notes (1):
Analysis of receipts and payments
Page 8 Unrestricted Funds Breakdown:
FurtherdetailonUnrestrictedfundsReceipts &Payments, detailed byfund
Page 9 Restricted Funds Breakdown:
Furtherdetailon RestrictedfundsReceipts &Payments, detailed byfund
Note:
These accounts have been prepared using the format template supplied by OSCR
(Office of Scottish Charity Regulator) .The notes comprise of the pages (originally
tabs in an excel spreadsheet , now saved as a pdf) setting out our financials for
the year in question plus a scanned copy of our signed Independent Examiners
report , verifying the accounts,and with our Statement of Balances page signed by
ourChairandTreasurer

APPEMrMx J oscr Ind•p•nd•nt •x•mln•es r•port ¢Jn th• •ccount• Y• Ql 2023 31 2024 wlllllk*dw4•l or l)L 01 any Adtr¢$

Enter charity name below Enter SC No. below Conradh na Gaelige / Gaelic League SC037084

APPE

Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League Conradh na Gaelige / Gaelic League SC037084
Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from		 01 August 2023 to 31 July 2024
Section A Statement of receipts and payments
Unrestricted
funds		 Restricted
funds		 Expendable
endowment
funds		 Permanent
endowment
funds		 endowment Total funds
current period		 Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 45 45 45 45 45 45 11,721
Legacies - - - - -
Grants 48776 48 48 48 48,776 42,209
Receipts from fundraisingactivities - - - - -
Gross tradingreceipts - - - - -
Income from investments other than
land and buildings - - - - -
Rents from land & buildings - - - - -
Gross receipts from other charitable
activities 8348 - - 8 8 8 8,348 13,802
- - - - -
A1 Sub total A1 Sub total 8393 48,776 - - - - - - - 57,169 57,169 57,169 57,169 67,732
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
-
A2 Sub total -
-
-
-
-
-
Total receipts 8,393
48,776
-
-
57,169
67,732
~~=—__-_——~~
A3 Payments
Expenses for fundraising activities - - - - - - - -
Gross trading payments - - - - -
Investment management costs - - - - -
Payments relating directly to charitable Payments relating directly to charitable Payments relating directly to charitable
activities 8,887 62,439 71 71 71 71,326 59,282
Grants and donations
- - - - - - - -
Petty Cash - - - - -
Governance costs:
- - - - -
Audit / independent examination - - - - -
Preparation of annual accounts - - - - -
Legal costs - - - - -
Other Other Other
- - - - -
- - - - -
**A3 Sub total ** 8,887 62,439 - - - - - - - 71,326 71,326 71,326 71,326 59,282
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 8,887
62,439
-
-
71,326
59,282
~~——~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 493)
(
13,663)
(
-
-
14,156)
(
8,450
-
493)
(
13,663)
(
-
-
14,156)
(
8,450
~~——=———~~

Coiif4dh na Gaoli • l Gi¢tliL L•a 8101".014 114.11•

Conradh na Gaelige / Gaelic League

SC037084

APPENDIX 2

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B5 Contingent liabilities
B4 Liabilities
B3 Other assets
B2 Investments
B1 Cash funds		 Details
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
Movement of other asset held by GCVS
(Section B3)		 Details
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
Movement of other asset held by GCVS
(Section B3)		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £
22,955
13,663)
(
520		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
43,970 66,925 60,222
493)
(		 14,156)
(		 8,450
520 1,747)
(
- -
43,476 9,812 - - 53,288 66,925
-
-
-
Fund to which
-
asset belongs
-		 - 1
Market valuation
to nearest £		 Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 -
-
Current value (if
available)
to nearest £		 Last year
to nearest £
Balance held byGCVS Unrestricted 3,638 4,157
Details Total
-
Fund to which liability relates		 - 3,638 4,157
Amo
to ne		 unt due
arest £		 Last year
to nearest £
Details Total
Fund to which liability relates		 - -
Amo
to ne		 unt due
arest £		 Last year
to nearest £
Signature Total
Print Name & Position		 -
-
Date of approval

CnaG_Glaschu_2023-24_accounts_OSCR_format_FINAL / Statement of balances

5

APPENDIX 2

Conradh na Gaelige / Gaelic League

SC037084

Section C Notes to the Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts Accounts
C3a Trustee remuneration
C3b Trustee remuneration -
details
C4a Trustee expenses
C5 Transactions with trustees
and connected persons
C6 Other information
C4b Trustee expenses -
details
C2 Grants
C1 Nature and purpose of
funds(may be stated on
analysis of funds worksheets)
Our restricted funds are those grants/funding received from funding organisations for specific projects.
All outgoings and incomings related to those funding streams & projects (e.g. receipts from events staged
through a given funding stream) are done through these funds .
Where circumstances dictate that money from our other Unrestricted funds have been used , a reconciliation
transfer is done between the funds.
Additonally , at some point well after the end of a given project, money relating to that project can be
tranferred from Restricted to Unrestricted.
Our Unrestricted funds are all other incomings & outgoing including class subscriptions, small donations
from members , fundraising from events such as dances etc.
Type of activity or project supported Individual /
institution		 Number of
grants made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)
Authority under which paid £
Expenses incurred/liable to be incurred by Trustees are discussed at our regular
monthly meetings and approved, or not, there by ourgeneral members
If no expenses were paid to any charity trustee during the period then cross this box
(otherwise complete section 4b)
Number of
trustees		 £

Nature of relationship		 Transaction
amount (£)		 Balance
outstanding at
period end(£)

CnaG_Glaschu_2023-24_accounts_OSCR_format_FINAL / Notes

6

APPENDIX 2

Conradh na Gaelige / Gaelic League

SC037084

Additional analysis (1)

Analysis of receipts and payments

1 Donations Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £
Total last
period
to nearest £
Class subscriptions + Memberships - -
Cultúr Club donation from M. Greene 45 45 45
Transfer of IHF Funds-StPFest - 853
Transfer of IHF Funds - 10,823
Total
2 Grants		 45 - - - 45 11,721
-
0.00
Unrestricted
funds
to nearest £		 -
0.00
Restricted funds		 #REF! #REF! -
Total current
period
to nearest £		 -
0.00
Total last
period
to nearest £ to nearest £
Irish Government Emigrant support Programme 47776 47,776 41209
Seachtain na Gaeilge 2022 - 0
Culture Ireland Grant - 0
IYF 2023 1,000 1,000 1,000
- 0
Total
3 Gross receipts from other charitable activities		 - 48,776 48,776 42,209
-
Unrestricted
funds
to nearest £		 -
Total current
period
to nearest £		 -
-
Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £
Total last
period
to nearest £
Emerald Lunch Club cash Income- ESP 2149 2,149 1756
Bank Interest 9 9 77
Refund ofbankcharges - 23
Refund of laptoprepair -
-		 15
GLASt. P. Festival - Merchsales 383
Christmas Cards - 55
Class Subscriptions 3905 3,905 3195
GLASt. P. Festival - Tourism Ireland - 2000
GLASt. P. Festival -Sponsorship - 4350
Féile na Gaeilge events income 111 111 176
Seachtain na Gaeilge eventsincome - 70
St Patricks Mass Costs Reimbursement 94 94
CnaG St Patricks Festival events income 361 361 435
Cultúr Club & Campa cash Income 910 910 410
Oíche Bhríde céilí income 810 810 858
Total 8348 - - - 8,348 13,802
4 Payments relating directly to charitable activities Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £
Total last
period
to nearest £
Room hire for Classes & Cultúr Club 1,858 1,858 1,318
Hospitality 1,113 1,113 922
St Patrick's Mass Costs 884 884 581
Oíche Bhríde expenses 974 974 707

Christmas Card expenses		 - 92
GCVS Membership & Salary Mgmt 520 520 -
CnaG Membership 43 43 -
Class expenses - Gifts 719 719 156
Bank Charges - 35
Purchase of Shamrocks 180 180 180
Salary+Office related payments- ESP 32,956 32,956 30,466

ELC payments- ESP		 1,304 4,200 5,504 4,539

ELCpayments - IFGB		 - 579 579 1,004
ELC Payments - Other -
GLA St. P. Festival payments- ESP 7,500 7,500 7,348

GLA St. P. Festival payments-other		 - 2,302
Feile na Gaeilge Payments- ESP 865 865 852

Colmcille Albain (Gaels le Cheile Project)		 181 181 405

Cultúr Club & Campa- ESP		 1,490 1,490 657
-
Campa Samhraidh payments 258 1,000 1,258 1,375

Dev Officer training Costs 2022+2023		 - - 1,148
Auditor payment - 300
Travel & Subsistence 190 190 249
Class Materials 35 35 22
MG Retirement Present - 512
Committee Laptop purchase & repairs - 405
Adverts - 235
Donaton to GAA (from IHF funds) - 2,000
Transfer of Funds to St Patrick festival St Patricks 10774 10,774
Payment to IHF Auditor 720 720 -

Petty Cash		 - 33

Miscellaneous expenses		 89 89 -

ELC 21-22 Hall hire		 - 100
Féile na Gaeilge 2022 Expenses - 615
Office Runing 21-22 - 724
ESP REFUND OF UNDERSPEND FUNDING YEAR 22/23 2,893 2,893 -
Total 8,887 62,439 - - 71,326 59,282

CnaG_Glaschu_2023-24_accounts_OSCR_format_FINALAdditional notes (1)

APPENDIX 2

SC037084

Unrestricted Funds Breakdown

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 3 - enter
name of fund
below
Gaelic League
Miscellaneous
fund		 Unrestricted
fund 3 - enter
name of fund
below
Cultúr Club +
Campa		 Unrestricted
fund 3 - enter
name of fund
below
Emerald Lunch
Club project		 Unrestricted
fund 3 - enter
name of fund
below
Classes		 Unrestricted
fund 3 - enter
name of fund
below
St Patricks
events		 Unrestricted
fund 3 - enter
name of fund
below
Feile na Gaeilge
2024		 Unrestricted
fund 3 - enter
name of fund
below
Oíche Bhríde		 Unrestricted
fund 3 - enter
name of fund
below
IHF Funds		 Unrestricted
fund 3 - enter
name of fund
below
GCVS		 Total
unrestricted
funds		 Total
unrestricted
funds last
period
Donations 45 45 14,018
Legacies - -
Grants - -
Receipts from fundraisingactivities - -
Gross tradingreceipts - -
Income from investments other than land and buildings - -
Rents from land & buildings - -
Gross receipts from other charitable activities 9 910 2,149 3,905 455 111 810 8,349 1,533
Sub total
Receipts from asset & investment sales		 9 955 2,149 3,905 455 111 810 - - 8,394 15,551
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - - - - - - -
9 955 2,149 3,905 455 111 810 - - 8,394 15,551
Expenses for fundraisingactivities - -
Gross trading payments - -
Investment management costs - -
Payments relatingdirectlyto charitable activities 322 498 1,304 3,485 1,064 974 720 520 8,887 6,562
Grants and donations - 2,000
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs - -
- -
- -
Sub total
Payments relating to asset and investment
movements		 322 498 1,304 3,485 1,064 - 974 720 520 8,887 8,562
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - - - - - - -
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 -
322 498 1,304 3,485 1,064 - 974 720 520 8,887 8,562
313)
(		 457 845 420 609)
(		 111 164)
(		 720)
(		 520)
(		 493)
(		 6,989
313)
(		 457 845 420 609)
(		 111 164)
(		 720)
(		 520)
(		 493)
(		 6,989
Nature andpurpose of funds
1) Gaelic League Miscellaneous fund – contains miscellan
2)Cultúr Club + Campa - Unrestricted Income & Expendit
3)Emerald Lunch Club project - - Unrestricted Income & E
4)Classes - - Unrestricted Income & Expenditure for our w
5) St Patricks events - - Unrestricted Income & Expenditur
6)Feile na Gaeilge 2024- Unrestricted Income & Expendit		 eous Unrestricted I
ure for our related
xpenditure for our E
eekly e.g. room hir
e for our events aro
ure for our events a		 ncome & Expenditur
Cultúr Club + Camp
LC Project ie. thos
e, hospitality, class f
und St Patrick’s Fe
round Feile na Gaei		 e e.g. bank interest
a Projects ie. those
e not covered by our
ee income
stival ie. those not c
lge Festival events i		 , local Travel & Sub
not covered by our E
ESP grant e.g. hal
overed by the ESP
n June 2024 ie. tho		 sistence expenses
SP & IYF grants e.
l hire, insurance, m
grant e.g. costs of o
se not covered by th		 g. room hire
usician costs, raffle
ur annual mass, sh
e ESP grant e.g. w		 prizes
amrocks costs & inc
orkshops income		 ome

CnaG_Glaschu_2023-24_accounts_OSCR_format_FINALUnrestricted Funds Breakdown

APPENDIX 2

Conradh na Gaelige / Gaelic League

SC037084

Restricted Funds Breakdown

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below		 Restricted fund
2 - enter name of
fund below		 Restricted fund
2 - enter name of
fund below		 Restricted fund
4 - enter name of
fund below		 Restricted fund
5 - enter name of
fund below		 Restricted fund
5 - enter name of
fund below		 Restricted fund
6 - enter name
of fund below		 Restricted fund
13 - enter name
of fund below		 Total restricted
funds		 Total restricted
funds last
period
Department of
Foreign Affairs
& Trade;
Emigrant
Support
Programme
2023-24		 Department of
Foreign Affairs
& Trade;
Emigrant
Support
Programme
2024-25		 Department of
Foreign Affairs
& Trade;
Emigrant
Support
Programme
2022-23		 Glasgow St
Patricks Festival		 IYF_Summer
Camp 2024		 IYF_Summer
Camp 2023		 Emerald Lunch
Club project
2023-24		 Colmcille
Donations - 2,709
Legacies - -
Grants 47776 1,000 48,776 36,689
Receipts from fundraisingactivities - -
Gross tradingreceipts - -
Income from investments other than land and buildings - -
Rents from land & buildings - -
Gross receipts from other charitable activities - 2,474
Sub total 47,776 - - 0 - 1,000 - - 48,776 41,872
Receipts from asset & investment sales -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts		 - - - - - - - - - -
47,776 - - - - 1,000 - - 48,776 41,872
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 44844 2,167 2,893 10,774 1,000 579 181 62,438 42,839
Grants and donations - -
Petty Cash - -
Governance costs: - -
Audit / independent examination - -
Preparation of annual accounts - -
Legal costs - -
- -
- -
Sub total 44,844 2,167 2,893 10,774 1,000 - 579 181 62,438 42,839
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - - - - - -
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 -
44,844 2,167 2,893 10,774 1,000 - 579 181 62,438 42,839
2,932 2,167)
(		 2,893)
(		 10,774)
(		 1,000)
(		 1,000 579)
(		 181)
(		 13,662)
(		 967)
(
- 5,496)
(
2,932 2,167)
(		 2,893)
(		 10,774)
(		 1,000)
(		 1,000 579)
(		 181)
(		 13,662)
(		 6,463)
(
Nature andpurpose of funds
1) The Dept. of Foreign Affairs & Trade; Emigrant Suppo
A grant , totalling £47,776 , was awarded for 2023-24.
This was specified to be spent in the period 1 July 2023
Note : One month of Salary & NI/Pension spend (£2,167
accounts.
This funding was allocated for the following projects that
- £33,176 contribution for Irish Language, Cultural & Com
- £1,500 contribution for Children's Irish Classes & Summ
- £3,600 contribution for Emerald Lunch Club project, un
- £1,150 contribution for Glasgow Irish Language Arts Fe
- £7,500 contribution for Glasgow St Patricks Festival 20
Note : The grants for the 5 above projects had some un
The underspend on the Glasgow Irish Language Arts Fe
the larger than expected underspend.
2) The Dept. of Foreign Affairs & Trade; Emigrant Suppo
This grant , totalling £41,610, was received in October 2
This was specified to be spent in the period 1 July 2024
Similar to the note above, one month of Salary & NI spe
This funding was allocated for the following projects that
- £34,000 contribution for Irish Language, Cultural & Com
(one month's Salary & NI, for July 2024) , as shown abo
- £1,500 contribution for Children's Irish Classes & Summ
- £4,680 contribution for Emerald Lunch Club project - no
- £1,430 contribution for Glasgow Irish Language Arts Fe
Note A: With £2,167 being spent from the £41,610 to be
3) The Dept. of Foreign Affairs & Trade; Emigrant Suppo
This fund shows that during this financial year 2023-24, u
- Irish Language, Cultural & Community Development pr
- Children's Irish Classes & Summer camp project, unde
- Emerald Lunch Club project, underspend £0
- Glasgow Irish Language Arts Festival in June 2023, un
- Glasgow St Patricks Festival 2023, underspend £152
4) Glasgow St Patrick's Festival - a fund showing non-ES
the Festival’s new independent bank account.
5) IYF_Summer Camp 2024 – IYF grant related income/
6) IYF_Summer Camp 2023 – IYF grant related income/
7) Emerald Lunch Club Project 2023-24 - a fund showing
8) Colmcille– fund for events funded by our Colmcille gra		 rt Programme 202
– 30 June 2024.
for July 2023) from
ran during the 1 Jul
munity Developme
er camp project, u
derspend £0
stival in June 2024,
24, underspend £0
derspends by year
stival project was du
rt Programme 202
024
– 30 June 2025.
nd (for July 2024) fr
will run during the 1
munity Developme
ve.
er Camp project -
thing spent on this
stival 2025 - nothin
received (ie. salary
rt Programme 202
nderspends from o
oject, underspend £
rspend £784
derspend £275
P grant related inc
expenditure for Sum
expenditure for Sum
IFGB grant related
nt from previous ye		 3-24 fund above rela
this grant was sho
y 2023 – 30 June 20
nt project - helping
nderspend £10
underspend £535
-end, as noted abov
e to the largest eve
4-25 fund above rela
om this 2024-25 gra
July 2024 - 30 June
nt project - helping
nothing spent on thi
project during the te
g spent on this proj
in July 2024), this w
2-23 fund above rela
ur ESP 2022-23 pr
1682
ome/expenditure to
mer Camp 2024
mer Camp 2024 (P
income/expenditur
ar for Gaeilge/Gaidh		 tes to funding from
wn as spent in the 2
24 period and was
cover costs of full-ti
e
nt not being able to
tes to funding from
nt is shown as bein
2025 period and is
cover costs of full-ti
s project during the
rm of these accoun
ect during the term
ill leave a balance
tes to funding from
ojects, totalling £2,8
do with this Glasgow
aid from IYF 2023
e for this project
lig events		 the Irish Governme
022-23 financial ye
restricted to be use
me Development Of
go ahead and the s
the Irish Governme
g spent in these 20
restricted to be us
me Development Of
term of these acco
ts
of these accounts
of £39,443 during th
the Irish Governme
93, were repaid ba
St Patrick's Festiv
Grant received in th		 nt's Department of
ar accounts. This, i
d for them only:
ficer, office running
maller events plan
nt's Department of
23-24 accounts .
ed for them only, :
ficer, office running
unts
e period of the 202
nt's Department of
ck to the departmen
al project . Shows t
is financial year)		 Foreign Affairs & Tr
n effect , left a balan
costs and related c
ned in it’s place not
Foreign Affairs & Tr
costs and related c
4-25 accounts, for t
Foreign Affairs & Tr
t.
he transfer of £10,7		 ade’s Emigrant Su
ce of £45,609 for t
osts, underspend
having the same te
ade’s Emigrant Su
osts. - £2,167 of th
his grant.
ade’s Emigrant Su
74 of funds that C		 pport Programme (E
he grant to be spent
£0
chnical and venue c
pport Programme (E
is project was spent
pport Programme (E
naG were holding (pr		 SP) for 2023-24.
during the period
osts of a concert a
SP) for 2024-25
during the term o
SP) for 2022-23
eviously received		 of these 2023-24
nd thus we had
f these accounts
from the IHF) for

CnaG_Glaschu_2023-24_accounts_OSCR_format_FINALRestricted Funds Breakdown