COMHAIRLE LAIGHEAN C.L.G. TUARASCAIL AN CHUNTASORA …leinstergaa.ie/wp-content/uploads/sites/33/2017/03/... · 2017. 4. 18. · Solicitors Kelly Caulfield Shaw 1 Chapterhouse Friars

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2011-2012

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Page 1

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAELSCHEDULES TO THE ACCOUNTSFOR THE YEAR ENDED 31 OCTOBER 2012

Table of Contents Page

Information Page 2

Report of Management 3

Statement of Management's Responsibilities 4

Report of Independent Auditors 5 - 6

Revenue and Expenditure Account 7

Balance Sheet 8

Notes to the Financial Statements 9 - 11

Schedules to the Financial Statements 12 - 16

Page 2

Comhairle Laighean, Cumann Lúthchleas Gael

Coiste Bainistí Mairtín Ó Sceallaigh (Chairman)John Horan (Vice Chairman)Pat Toner (Treasurer)Micheál Ó Dubhshláine (Secretary)Joseph O' ShaughnessyJim BolgerJohn Greene (PRO)Syl MerrinsMicheál O Hagan

Address Leinster GAA OfficePortlaoiseCo. Laois

Auditors O'Connor & AssociatesBlock 3Harcourt CentreHarcourt RoadDublin 2

Bankers Bank of IrelandO'Connell StreetDublin 1

Solicitors Kelly Caulfield Shaw1 ChapterhouseFriars Mill RoadMullingarCo. Westmeath

Page 3

Comhairle Laighean, Cumann Lúthchleas GaelReport of Comhairle Laighean, Cumann Lúthchleas Gael

Comhairle Laighean, Cumann Lúthchleas Gael presents its annual report together with the audited financial statements ofthe Council for the year ended 31 October 2012.

Principal activity

Comhairle Laighean, Cumann Lúthchleas Gael is the governing council of the Gaelic Athletic Association in Leinster. The principal activity of the Association is the development and promotion of Gaelic games in Leinster.

In addition to developing and promoting games in Leinster, Comhairle Laighean, Cumann Lúthchleas Gael is responsiblefor the operation of the All-Ireland Series in both Hurling and Football in all grades in Leinster.

Results

The details of the financial results for the year are set out in the Revenue Account on page 7 and the related notes.

Events since the year end

There have been no significant events affecting Comhairle Laighean, Cumann Lúthchleas Gael since the year end.

Book and records

Management are responsible for ensuring that proper books and accounting records are kept by the Council. Managementhave appointed appropriate accounting personnel in order to ensure compliance with those requirements. The books andaccounting records of the company are maintained at Leinster GAA Office, Portlaoise, County Laois.

Auditors

The auditors, O'Connors & Associates, have indicated their willingness to continue in office.

Mairtín Ó Sceallaigh(Cathaoirleach)

Micheál Ó Dubhshláine(Rúnaí)

6 February 2013

Page 4

Comhairle Laighean, Cumann Lúthchleas GaelStatement of Management's Responsibilities

Management is responsible for preparing the Annual Report and the financial statements inaccordance with Generally Accepted Accounting Principles in Ireland including the standardsissued by the Accounting Standards Board and promulgated by the Institute of CharteredAccountants in Ireland.

Management is required to prepare financial statements for each financial year which give atrue and fair view of the state of affairs of the Council and of the surplus or deficit of theCouncil for that year. In preparing those financial statements Management is required to:

- select suitable accounting policies and apply them consistently;

- make judgements and estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the centre will continue in business.

Management confirms that they have complied with the above requirements in preparing thefinancial statements. Management is responsible for keeping proper books of account whichdisclose with reasonable accuracy at any time the financial position of the Council. Management is also responsible for safeguarding the assets of the Council and hence for takingreasonable steps for the prevention and detection of fraud and other irregularities.

Management are responsible for the maintenance and integrity of the corporate and financialinformation included on the Council's website. Legislation in the Republic of Irelandgoverning the preparation and dissemination of financial statements may differ fromlegislation in other jurisdictions.

On behalf of Comhairle Laighean

Mairtín Ó Sceallaigh(Cathaoirleach)

Micheál Ó Dubhshláine(Rúnaí)

6 February 2013

O ’ C O N N O R & A S S O C I A T E S Chartered Accountants

Page 5


Report of the Independent Auditors

To the members of Comhairle Laighean, Cumann Lúthchleas Gael

We have audited the financial statements of Comhairle Laighean, Cumann Lúthchleas Gael for the year ended 31

October 2012 which comprise the Revenue and Expenditure Account, the Balance Sheet and the related notes. These

financial statements, on pages 7 to 11, have been prepared under the historical cost convention and the accounting

policies set out on page 9.

This report is made solely to the members of Comhairle Laighean, Cumann Lúthchleas Gael, as a body. Our audit

work has been undertaken so that we might state to them those matters we are required to state to them in an auditor's

report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to

anyone other than the Leinster Council and its members as a body, for our audit work, for this report, or for the opinion

we have formed.

Respective responsibilities of management and auditors

As described in the Statement of Management's Responsibilities, management are responsible for preparing the Annual

Report and the financial statements in accordance with applicable law and Generally Accepted Accounting Practice in

Ireland, including the accounting standards issued by the Accounting Standards Board and published by the Institute of

Chartered Accountants in Ireland.

Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and

International Standards on Auditing (UK and Ireland).

We report to you our opinion as to whether the financial statements give a true and fair view in accordance with

Generally Accepted Accounting Practice in Ireland and are properly prepared. We also report to you whether in our

opinion proper books of account have been kept by the Council. In addition, we state whether we have obtained all the

information and explanations necessary for the purposes of our audit and whether the Councils' financial statements are

in agreement with the books of account.

Basis of audit opinion

We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the

Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and

disclosures in the financial statements. It also includes an assessment of the significant estimates and judgements made

by Management in the preparation of the financial statements, and of whether the accounting policies are appropriate to

the Council's circumstances, consistently applied and adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which we considered

necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are

free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion, we also

evaluated the overall adequacy of the presentation of information in the financial statements.


Page 6


Report of the Independent Auditors

In our opinion the financial statements give a true and fair view of the state of the Council's affairs as at the 31 October

2012 and of its net surplus for the year then ended and have been properly prepared.

We have obtained all the information and explanations we consider necessary for the purposes of our audit. In our

opinion proper books of account have been kept by the Council. The Council's balance sheet is in agreement with the

books of account.

O'Connor & Associates

Chartered Accountants &

Registered Auditors

Harcourt Centre

Block 3

Harcourt Road

Dublin 2

6th

February 2013

Page 7

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAELREVENUE AND EXPENDITURE ACCOUNTFOR THE YEAR ENDED 31 OCTOBER 2012

Year ended Period ended31 October 31 October

2012 2011(12 months) (11 months)

Schedule € €

IncomeChampionship Gate Receipts 1 4,176,536 4,106,094Commercial Income 2 444,806 439,784Media Coverage 465,000 500,000Interest 67,674 66,419Central Council Income 3 2,161,568 2,039,644Other Income 4 810,845 793,842

8,126,429 7,945,783

ExpenditureTeams' Expenses and Finalists' Grants 5 363,730 390,875Provincial Teams' Expenses 16,175 -Match Expenses 6 1,275,714 1,285,887Medals and Trophies 100,916 93,846Conference and Travel 163,907 161,839Marketing and Development 281,652 270,990Games Development 7 4,452,136 4,269,150Public Liability Insurance Fund 12,000 10,000Players Injury Scheme 218,467 218,659Grants and Subscriptions 8 191,322 184,742Administration and General Expenses 9 798,563 781,749Depreciation 69,915 95,031

7,944,497 7,762,768

Operating Surplus 181,932 183,015

Impairment of Buildings - )(1,516,686

Grants Received from Ard Comhairle CLG 995,200 2,068,304

1,177,132 734,633

Grants for Development of Club and Schools Grounds and Facilities 10 )(1,088,558 )(2,100,404

Net surplus/(deficit) for period 88,574 )(1,365,771

General Fund at beginning of period 4,030,422 5,396,193

General Fund at end of period 4,118,996 4,030,422

Mairtín Ó Sceallaigh (Cathaoirleach)

Micheál Ó Dubhshláine (Rúnaí)

6 February 2013

Page 8

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAELBALANCE SHEETAS AT 31 OCTOBER 2012

31 October 31 October2012 2011

Note € €

Fixed Assets 2 1,546,465 1,605,880

Current AssetsDebtors 3 4,045,858 4,350,379Cash at Bank 4,019,594 1,765,608

8,065,452 6,115,987

Current Liabilities

Creditors 4 )(4,426,640 )(3,016,849

Net Current Assets 3,638,812 3,099,138

Grounds Development Loans Receivable - 16,885Amounts Payable After More Than One Year 5 )(400,000 -

Net Assets 4,785,277 4,721,903

Represented by:

Accident Fund 6 113,041 113,041Accident Tournament Fund 7 553,240 578,440General Fund 4,118,996 4,030,422

4,785,277 4,721,903

Mairtín Ó Sceallaigh (Cathaoirleach)

Micheál Ó Dubhshláine (Rúnaí)

6 February 2013

Page 9

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAELNOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 OCTOBER 2012

1. Statement of Accounting Policies

(a) Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with financialreporting standards promulgated in Ireland by the Institute of Chartered Accountants in Ireland.

(b) Reporting currency

The reporting currency for the financial statements is Euro.

(c) Tangible fixed assets and depreciation

Tangible fixed assets are stated at net book value at 1st December 1989 and additions thereafter at cost. The charge fordepreciation is calculated to write down tangible fixed assets to their estimated residual value by equal annual instalments over their expected useful lives. The rates of depreciation applied are as follows:-

Land and Buildings 2% per annumMachinery 20% per annumFurniture and Equipment 20% per annum

(d) Gate receipts

Gate receipts are stated on a remittance basis before deduction of match expenses.

(e) Grants

Grants receivable and payable are included in the Revenue Account in the year in which they are approved in principle.

(f) Foreign currency

The financial statements are stated in Euro. Assets and liabilities in foreign currencies are translated into Euro at the ratesof exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate ofexchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the surplus.

Page 10

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAELNOTES TO THE ACCOUNTSFOR THE YEAR ENDED 31 OCTOBER 2012

2. Fixed AssetsLand and Furniture andBuildings Machinery Equipment Total

€ € € €Cost or ValuationAt 31 October 2011 3,370,787 89,682 688,150 4,148,619Additions - 10,500 - 10,500

At 31 October 2012 3,370,787 100,182 688,150 4,159,119

Accumulated DepreciationAt 31 October 2011 1,870,787 44,117 627,835 2,542,739Charge for the year 30,000 18,636 21,279 69,915

At 31 October 2012 1,900,787 62,753 649,114 2,612,654

Net Book ValueAt 31 October 2012 1,470,000 37,429 39,036 1,546,465

At 31 October 2011 1,500,000 45,565 60,315 1,605,880

3. Debtors 2012 2011€ €

Trade debtors 3,434,691 4,335,372Prepayments and other debtors 611,167 15,007

4,045,858 4,350,379

Prepayments in respect of facilities at Croke Park in the amount of €580,000 are recoverable over a period of 9 years and8 months.

4. Creditors 2012 2011€ €

Trade creditors 4,126,372 2,806,394Other taxes and social security costs 72,815 70,695Accruals 227,453 139,760

4,426,640 3,016,849

Page 11

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAELNOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 OCTOBER 2012

5. Amounts Payable After More Than One Year 2012 2011€ €

Creditors 400,000 -

Creditors in respect of facilities at Croke Park are payable in equal annual installments over a period of 4 years

6. Accident Fund 2012 2011€ €

Balance at beginning and end of period 113,041 113,041

7. Accident Tournament Fund 2012 2011€ €

Balance at beginning of period 578,440 602,440Grants )(25,200 )(24,000

Balance at end of period 553,240 578,440

8. Comparatives

The comparative figures for the prior year have been regrouped/reclassified for the purposes of consistency andcomparability.

9. Approval of Financial Statements

The financial statements were approved by the Coiste Bainisti on behalf of Comhairle Laighean on 6 February 2013.

Page 12

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAELSCHEDULES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 31 OCTOBER 2012


2012 2011(12 months) (11 months)

€ €Schedule 1 Championship Gate Receipts

19 May Mullingar SHC 1,79519 May Carlow SHC 15,87220 May Navan SFC 32,60220 May Longford SFC 37,55527 May Carlow SFC 62,0142 June Tullamore SHC 75,4123 June Mullingar SHC 16,2453 June Croke Park SFC 427,45410 June Tullamore SFC 78,76216 June Tullamore SFC 34,97817 June Portlaoise SHC & SFC 185,15723 June Portlaoise SHC 149,4681 July Croke Park SFC 817,8288 July Leinster Hurling Final SHC 312,50922 July Leinster Football Final SFC 1,392,346

Accident tournament 156,693Other Championship Matches 379,846

4,176,536

Schedule 2 Commercial Income

Share Association Sponsorship 250,000 250,000Share of Concert Revenues 75,000 75,000Other Sponsorships 49,000 30,000Programmes 70,806 84,784

444,806 439,784

Schedule 3 Central Council Income

Railway Cup 4,868 -Cul Camps 124,743 106,402Provincial Secretary Grant 12,500 15,000Bursary Grants 20,000 20,000Coaching and Game Development 1,999,457 1,898,242

2,161,568 2,039,644

Schedule 4 Other Income

Affiliations 1,402 284Fines 1,940 1,000Contributions from County Boards and 3rd Parties 806,100 791,458Sundry Receipts 1,403 1,100

810,845 793,842

Page 13



2012 2011(12 months) (11 months)

€ €Schedule 5Teams' Expenses and Finalists' Grants

Antrim 3,065 7,480Carlow 20,800 22,550Dublin 41,180 54,360Galway 9,495 6,255Kildare 23,125 25,580Kilkenny 21,155 38,705Laois 25,785 21,150Longford 17,100 19,885Louth 20,090 19,755Meath 30,860 26,950Offaly 23,115 24,400Westmeath 22,665 29,040Wexford 30,670 38,125Wicklow 14,305 17,290Cavan 3,600 4,000Accident tournament 56,720 35,350

363,730 390,875

Schedule 6Match Expenses

Croke Park Games 870,383 922,685Rents for Matches 125,690 89,009Stewards and Catering 82,426 78,788Referee's Expenses 90,036 101,043Gardai and Security 30,297 28,061Ticket Commission 47,204 43,997Other Expenses 29,678 22,304

1,275,714 1,285,887

Page 14



2012 2011(12 months) (11 months)

€ €Schedule 7Games Development

Games Promotion Officers 1,729,678 1,618,355Games Promotion Officers expenses 202,485 198,083Cul Camps 127,133 103,000Academies - Co Boards 330,000 330,000Coach Education Grants - 5,670Primary schools 35,000 35,120Secondary Level 185,564 211,963Third Level Colleges 298,632 357,511Coaching development projects 899,054 844,318Games Development Officers & Provincial Officers 365,991 326,070Dublin coaching project 241,050 222,761Twinning European and Australasia GAA Board 33,031 16,299Legal & Professional Fees 4,518 -

4,452,136 4,269,150

Page 15



2012 2011(12 months) (11 months)

€ €Schedule 8Grants and Subscriptions

Counties Administration Grants 139,000 145,350Leinster Handball Council 9,500 9,500Sundry Grants 20,000 5,800Gaeltacht Scholarships 12,240 12,240Presentations and Functions 6,312 6,582Leinster Inter Firms League 1,000 1,000Leinster Camogie Board 1,000 1,000Cluichi Corr 1,270 1,270Agricultural College - 1,000Cumann Peile na mBan 1,000 1,000

191,322 184,742

Schedule 9Administration and General Expenses

Staff Costs 547,225 522,911Postage and Telephone 59,311 55,770Printing and Stationery 34,325 36,292Accountancy and Consultancy Fees 51,790 56,187Bank Interest and Charges 9,648 14,235General Insurances - 5,240Rates 13,282 13,283Repairs and Maintenance 46,348 37,501Light, Heat, and Cleaning 19,843 20,945Sundry Expenses 16,791 19,385

798,563 781,749

Page 16


Schedule 10Grants for Improvement of Grounds and Handball Courts

TotalAllocation

€

Carlow 21,750

Dublin 65,000

Kildare 127,500

Kilkenny 110,500

Laois 78,000

Longford 19,000

Louth 24,000

Meath 107,000

Offaly 48,000

Westmeath 136,058

Wexford 68,000

Wicklow 40,000

844,808

Club Strategic Projects 153,750

Schools and Colleges 90,000

1,088,558

CCLLUUBB GGRRAANNTTSS 22001122..

CCAARRLLOOWW Milford €21,750.00

€21,750.00

DDUUBBLLIINN Liffey Gaels € 8,000.00

Round Towers, Clondalkin

€ 20,000.00

St Finian’s, Newcastle € 6,000.00 Trinity Gaels € 5,000.00 Beann Eadair € 4,000.00 Whitehall Colmcilles € 10,000.00 St Patrick’s, Donabate € 10,000.00 Na Fianna € 2,000.00 €65,000.00

KKIILLDDAARREE

Page 16 (a)

Kilcock € 12,000.00

Johnstownbridge € 5,000.00 Maynooth € 9,500.00 Nurney € 1,500.00 St Mary’s, Leixlip € 1,500.00 Cappagh € 58,000.00 Monasterevin € 25,000.00 Suncroft € 15,000.00 €127,500.00

KKIILLKKEENNNNYY Piltown € 2,000.00

O’Loughlin Gaels € 5,000.00 Muckalee € 3,500.00 Danesfort € 6,000.00 St Martin’s € 1,000.00 John Lockes € 16,000.00 James Stephens € 54,000.00 St Lachtains € 1,000.00 Glenmore € 22,000.00 €110,500.00

LLAAOOIISS Abbeyleix € 3,000.00

Ballinakill € 2,000.00 Clonaslee St Manans € 25,000.00 Crettyard € 1,000.00 The Heath € 20,000.00 Rosenallis € 5,000.00 Rathdowney € 1,000.00 Emo € 18,000.00 Colt € 3,000.00 €78,000.00

LLOONNGGFFOORRDD Kenagh € 4,000.00

St Patrick’s, Ardagh € 10,000.00 Shroid € 5,000.00 €19,000.00

LLOOUUTTHH O’Connells € 4,000.00

Dundalk Young Irelands

€ 3,500.00

Dreadnots € 4,500.00 Kilkerley Emmets € 12,000.00 €24,000.00

Page 16(b)

MMEEAATTHH St Pat’s Stamullen €25,000.00

Seneschelstown € 2,000.00 Dunshaughlin € 15,000.00 Meath Hill € 1,000.00 Duleek Bellewstown € 3,000.00 Dunderry € 14,000.00 Carnaross € 16,000.00 Clonard € 11,000.00 Wolf Tones € 20,000.00 €107,000.00

OOFFFFAALLYY Birr €4,000.00

Clara € 7,000.00 Clonbollogue € 1,000.00 Daingean € 5,000.00 Ferbane € 1,000.00 Gracefield € 2,000.00 Kilcormac-Killoughey € 15,000.00 Ballinagar € 3,000.00 St.Rynagh’s F.Club € 10,000.00 €48,000.00

WWEESSTTMMEEAATTHH Crookedwood €10,000.00

Ballynacargy € 5,000.00 Kilbeggan Shamrocks € 14,000.00 The Downs € 2,000.00 Tyrellspass € 5,000.00 Raharney € 7,000.00 Mullingar Shamrocks € 30,000.00 Maryland € 2,000.00 St Lomans € 61,058.00 €136,058.00

Page 16 (c)

WWEEXXFFOORRDD Clongeen €10,000.00

Bannow Ballymitty € 3,000.00 St Fintan’s € 5,000.00 St Mary’s, Maudlinstown € 50,000.00 €68,000.00

WWIICCKKLLOOWW Arklow Geraldines Ballymoney

€ 15,000.00

Tinahely € 7,000.00 Blessington € 2,000.00 Dunlavin € 2,000.00 Rathnew € 10,000.00 Valleymount € 4,000.00 €40,000.00

SSTTRRAATTEEGGIICC PPRROOJJEECCTTSS 115500,,000000..0000

Strategic Projects €150,000.00 Club Grants €783,750.00 Total €933,750.00 Ard Chomhairle Recd. €937,500.00 Balance: €3,750.00

Page 16 (d)

EEDDUUCCAATTIIOONNAALL SSEECCTTOORR CCAARRLLOOWW Pres Carlow €5,000.00

Ghaelscoil Eoghan Ui Thuairisc € 4,000.00

€9,000.00

DDUUBBLLIINN

Clonkeen College €10,000.00

Portmarnock C.S. € 4,000.00

€14,000.00

KKIILLDDAARREE

Sc. Dara, Kilcock €10,000.00

Maynooth P.P. € 6,000.00 Athy College € 3,000.00 €19,000.00

KKIILLKKEENNNNYY

Pres Secondary School, Kilkenny €7,000.00

€7,000.00

LLAAOOIISS

St Fergal’s, Rathdowney €5,000.00

Kiladooley N.S. €5,000.00 €10,000.00

LLOONNGGFFOORRDD

Templemichael College €10,000.00

€10,000.00

WWEESSTTMMEEAATTHH

Ballymore N.S. € 500.00

Tyrellspass N.S. € 500.00 Moate C.S. €10,000.00 €11,000.00

WWEEXXFFOORRDD

Good Counsel (Ongoing) €10,000.00

€10,000.00

Total:- €90,000.00

Page 16 (e)

CCOOIISSTTEE SSCCÓÓRR LLAAIIGGHHEEAANN,,



EENNDDEEDD 3311SSTT

OOCCTTOOBBEERR 22001122

COISTE SCÓR LAIGHEAN

CUMANN LÚTHCHLEAS GAEL

REVENUE AND EXPENDITURE ACCOUNT

Year ended Period ended

31 October 31 October

2012 2011

(12Mths) (10Mths)

€ €

Income

Entry fees 50 50

Admissions 8,138 6,920

Programmes 595 480

8,783 7,460

Expenditure

Hire of hall and adjudicators 4,500 3,150

Prizes 1,688 1,770

Travel and accommodation 160 850

Printing and advertising 1,414 606

Postage and telephone 120 166

Sundry 48 77

7,930 6,619

Operating surplus 853 841

For and on behalf of Coiste Scór Laighean

Donal Hickey

7 February 2013

COISTE SCÓR LAIGHEAN

CUMANN LÚTHCHLEAS GAEL

BALANCE SHEET

As at As at


2012 2011

€ €

Current Assets

Debtors 290 240

Cash at bank 9,581 9,468

9,871 9,708

Current Liabilities

Creditors (128) (818)

9,743 8,890

Financed by:

Accumulated Fund

Balance brought forward from prior period 8,890 8,049

Surplus for period 853 841

9,743 8,890

For and on behalf of Coiste Scór Laighean

Donal Hickey

7 February 2013


Accountants’ Report to Coiste Scór Laighean, Cumann Lúthchleas Gael on the

Unaudited Financial Statements of Scór Laighean, Cumann Lúthchleas Gael

In accordance with the engagement letter dated 10 February 2011 we have compiled the

financial statements of Coiste Scór Laighean, Cumann Lúthchleas Gael which comprises the

Revenue Account and the Balance Sheet from the accounting records and information and

explanations you have given to us.

This report is made to you, in accordance with the terms of our engagement. Our work has

been undertaken so that we might compile the financial statements that we have been engaged

to compile, report to you that we have done so, and state those matters that we have agreed to

state to you in this report and for no other purpose. To the fullest extent permitted by law, we

do not accept or assume responsibility to anyone other than the Partners, for our work, or for

this report.

We have carried out this engagement in accordance with M48 - “Chartered Accountants’

Reports on the Compilation of Historical Financial Information of Unincorporated Entities”

issued by the Institute of Chartered Accountants in Ireland and have complied with the Rules

of Professional Conduct and the ethical guidance laid down by the Institute.

You have approved the financial statements for the period ended 31 October 2012 and have

acknowledged your responsibility for it, for the appropriateness of the accounting basis and

for providing all information and explanations necessary for its compilation.

We have not verified the accuracy or completeness of the accounting records or information

and explanations you have given to us and we do not, therefore, express any opinion on the

financial statements.

O’ Connor & Associates

Chartered Accountants

Harcourt Centre

Block 3

Harcourt Road

Dublin 2

7 February 2013


The Chairman and Members of

Coiste Scór Laighean,

Cumann Lúthchleas Gael,

Per Domhnall O hIceadha,

Runaí.

A Chairde,

We have examined the books of the Committee for the period ended 31 October 2012. We

enclose Revenue Account showing the working of the Season, together with Balance Sheet

showing the financial position of the Committee at 31 October 2012.

Revenue Account

Income for the period comprising Entry Fees €50, Program Fees €595 and Admissions €8,138

amounted to €8,753. Expenditure in total came to €7,930. Income exceeded expenditure by

€853.

Balance Sheet

The net assets of the Committee at 31 October 2012 amounted to €9,743.

The books of the Committee were, as usual, presented to us in good order and vouching was

satisfactory.

O’ Connor & Associates


Harcourt Centre

Block 3

Harcourt Road

Dublin 2

7 February 2013

CCOOMMHHAAIIRRLLEE LLIIAATTHHRROOIIDD LLAAIIMMHHEE LLAAIIGGHHEEAANN



EENNDDEEDD 3311SSTT

DDEECCEEMMBBEERR 22001122..

________________________________________________________________________________

COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ________________________________________________________________________________

INCOME AND EXPENDITURE ACCOUNT



2012 2011

(12 months) (10 months)

Schedule € €

________________________________________________________________________________

Income

Affiliation and entry fees 1 5,973 7,810

Grant from Leinster Council GAA

- Administration 5,000 5,000

- Development grant 4,500 4,500

15,473 17,310

Expenditure

Trophies and medals 3,305 4,959

Honorarium and expenses of council officials 2 5,692 4,793

Convention, congress and other meetings 836 1,864

Stationery, postage and telephone 395 2,449

Bank charges 15 32

Other expenses 693 760

Grants and donations 160 750

Development expenses - 728

11,096 16,335

Surplus for period 4,377 975

For and on behalf of Comhairle

Liathróid Laimhe Laighean

Joe Masterson

Císteoir

25 January 2013

________________________________________________________________________________


BALANCE SHEET As at As at


2012 2011

€ €

________________________________________________________________________________

Current Assets

Debtors 9,500 9,500

Cash at bank 22,211 14,199

31,711 23,699

Creditors

Amounts falling due within one year

Accruals <3,815> <180>

Net Current Assets 27,896 23,519

Financed by Accumulated surplus 23,519 22,544

Surplus for period 4,377 975

27,896 23,519

For and on behalf of Comhairle

Liathróid Laimhe Laighean

Joe Masterson

Císteoir

25 January 2013

________________________________________________________________________________


INCOME AND EXPENDITURE ACCOUNT


31 October 31 December

2012 2011

(12 months) (10 months)

€ €

________________________________________________________________________________

SCHEDULE 1

Affiliation and Entry Fees

Carlow 630 365

Dublin - 830

Kildare 760 706

Kilkenny 2,780 2,241

Laois 20 130

Meath 270 525

Offaly - 410

Wexford 605 625

Wicklow 828 763

Louth 80 150

Westmeath - 600

Inter club entry fees - 465

5,973 7,810

SCHEDULE 2

Honorarium and Travel Expenses of Council Officials

Chairman’s expenses 890 690

Secretary’s expenses 2,000 1,138

Secretary’s honorarium 1,000 1,000

Treasurer’s expenses 937 465

Council officers expenses 865 1,500

5,692 4,793

________________________________________________________________________________


ACCOUNTING POLICIES

________________________________________________________________________________

a) Affiliation and entry fees

Affiliation and entry fees are accounted for on a cash receipts basis.

_________________________________________________________________________________

ACCOUNTANTS’ REPORT TO THE MEMBERS OF COMHAIRLE LIATHRÓID

LÁIMHE LAIGHEAN ON THE UNAUDITED FINANCIAL STATEMENTS OF

COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN

To the Members of Comhairle Liathróid Láimhe Laighean

In accordance with the engagement letter dated 6 January 2013 we have compiled the financial statements of

Comhairle Liathróid Láimhe Laighean which comprises the Income and Expenditure Account, the Balance

Sheet, and the related notes from the accounting records and information and explanations you have given to

us.

This report is made to you, in accordance with the terms of our engagement. Our work has been undertaken

so that we might compile the financial statements that we have been engaged to compile, report to you that

we have done so, and state those matters that we have agreed to state to you in this report and for no other

purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other

than the Partners, for our work, or for this report.

We have carried out this engagement in accordance with M48 - “Chartered Accountants’ Reports on the

Compilation of Historical Financial Information of Unincorporated Entities” issued by the Institute of

Chartered Accountants in Ireland and have complied with the Rules of Professional Conduct and the ethical

guidance laid down by the Institute.

You have approved the financial statements for the year ended 31 October 2012 and have acknowledged

your responsibility for it, for the appropriateness of the accounting basis and for providing all information

and explanations necessary for its compilation.

We have not verified the accuracy or completeness of the accounting records or information and

explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Mazars


Harcourt Centre

Block 3

Harcourt Road

Dublin 2

25 January 2013

CCCOMHAIRLEOMHAIRLEOMHAIRLE LLLAIGHEANAIGHEANAIGHEAN C.L.G.C.L.G.C.L.G.

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