Comhairle Laighean Cumann Luthcleas Gael Financial Statements For

COMHAIRLE LAIGHEAN, CUMANN LUTHCLEAS GAEL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2013.

COMHAIRLE LIATHROID LAIMHE LAIGHEAN CUMANN LUTHCLEAS GAEL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2013.

COISTE SCÓR LAIGHEAN, CUMANN LUTHCLEAS GAEL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2013.

SÉAMUS Ó BOLGUIDHIR (CISTEOIR COMHAIRLE LAIGHEAN C.L.G.)

CCOOMMHHAAIIRRLLEE LLAAIIGGHHEEAANN CCUUMMAANNNN LLUUTTHHCCLLEEAASS GGAAEELL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2013.

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE ACCOUNTS

Table of Contents Page

Information Page 2

Report of Management 3

Statement of Managements' Responsibilities 4

Report of Independent Auditors 5 - 6

Revenue Account 7

Balance Sheet 8

Notes to the Financial Statements 9 - 11

Schedules to the Financial Statements 12 - 16

Page 1 Comhairle Laighean, Cumann Lúthchleas Gael

Coiste Bainistí Mairtín Ó Sceallaigh (Chairman) John Horan (Vice Chairman) Jim Bolger (Treasurer) Micheál Ó Dubhshláine (Secretary) Joseph O' Shaughnessy Pat Teehan John Greene (Public Relations Officer) Syl Merrins Micheál O Hagan

Address Leinster GAA Office Portlaoise Co. Laois

Auditors O'Connor & Associates Chartered Accountants & Registered Auditors Block 3 Harcourt Centre Harcourt Road Dublin 2

Bankers Bank of Ireland O'Connell Street Dublin 1

Solicitors Kelly Caulfield Shaw 1 Chapterhouse Friars Mill Road Mullingar Co. Westmeath

Page 2 Comhairle Laighean, Cumann Lúthchleas Gael Report of Comhairle Laighean, Cumann Lúthchleas Gael

Comhairle Laighean, Cumann Lúthchleas Gael presents its annual report together with the audited financial statements of the Council for the year ended 31 October 2013.

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 responsible for 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.

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. Management have appointed appropriate accounting personnel in order to ensure compliance with those requirements. The books and accounting records of the Council 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)

15 January 2014

Page 3 Comhairle Laighean, Cumann Lúthchleas Gael Statement of Managements' Responsibilities

Management is responsible for preparing the Annual Report and the financial statements in accordance with Generally Accepted Accounting Principles in Ireland including the standards issued by the Accounting Standards Board and promulgated by the Institute of Chartered Accountants in Ireland.

Management is required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Council and of the surplus or deficit of the Council 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 the financial statements. Management is responsible for keeping proper books of account which disclose 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 taking reasonable steps for the prevention and detection of fraud and other irregularities.

On behalf of Comhairle Laighean

Mairtín Ó Sceallaigh (Cathaoirleach)

Micheál Ó Dubhshláine (Rúnaí)

15 January 2014

Page 4

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

Comhairle Laighean, Cumann Lúthchleas Gael 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 2013 which comprise the Revenue Account, the Balance Sheet and the related notes on pages 7 to 11. The financial reporting framework that has been applied in their preparation is the accounting standards issued by the Financial Reporting Council and promulgated by the Institute of Chartered Accountants in Ireland (Generally Accepted Accounting Practice in Ireland).

Respective responsibilities of management committee and auditors

As explained more fully in the Statement of Managements' Responsibilities, Management is responsible for preparation of the financial statements giving a true and fair view. Our responsibility is to audit and express an opinion on the financial statements in accordance with Irish law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board's Ethical Standards for Auditors.

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.

Scope of the audit of the financial statements

An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to Comhairle Laighean, Cumann Lúthchleas Gael’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the management committee; and the overall presentation of the financial statements.

Page 5

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

Comhairle Laighean, Cumann Lúthchleas Gael Report of the Independent Auditors

Opinion on financial statements

In our opinion the financial statements give a true and fair view in accordance with Generally Accepted Accounting Practice in Ireland of the state of Comhairle Laighean, Cumann Lúthchleas Gael’s affairs as at 31 October 2013 and of its surplus for the year then ended and have been properly prepared.

O’Connor & Associates Chartered Accountants & Registered Auditors Harcourt Centre Block 3 Harcourt Road Dublin 2

15 January 2014

Page 6 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL REVENUE AND EXPENDITURE ACCOUNT

Year ended Year ended 31 October 31 October 2013 2012 Schedule € €

Income Championship Gate Receipts 1 4,152,077 4,176,536 Commercial Income 2 475,837 444,806 Media Coverage 415,000 465,000 Interest 52,974 67,674 Central Council Income 3 2,306,851 2,161,568 Other Income 4 908,947 810,845 8,311,686 8,126,429

Expenditure Teams' Expenses and Finalists' Grants 5 309,500 363,730 Inter-Provincial Team' Expenses 32,754 16,175 Match Expenses 6 1,291,280 1,275,714 Medals and Trophies 94,604 100,916 Conference and Travel 153,711 163,907 Marketing and Development 259,219 281,652 Games Development 7 4,323,446 4,177,136 Public Liability Insurance Fund 12,000 12,000 Players Injury Scheme 218,169 218,467 Grants and Subscriptions 8 176,623 191,322 Administration and General Expenses 9 850,721 798,563 Depreciation 84,214 69,915

7,806,241 7,669,497

Operating Surplus 505,445 456,932

Grants Received from Ard Comhairle CLG 931,496 995,200

1,436,941 1,452,132

Grants for County Development and Training Centres 10 (315,000) (275,000)

Grants for Development of Club and Schools Grounds and Facilities 11 (982,696) (1,088,558) Net surplus for period 139,245 88,574

General Fund at beginning of year 4,118,996 4,030,422

General Fund at end of year 4,258,241 4,118,996

Mairtín Ó Sceallaigh (Cathaoirleach)

Micheál Ó Dubhshláine (Rúnaí)

15 January 2014

Page 7 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL BALANCE SHEET

31 October 31 October 2013 2012 Note € €

FIXED ASSETS 2 1,488,735 1,546,465

CURRENT ASSETS Debtors 3 3,284,580 4,045,858 Cash at Bank 3,401,718 4,019,594

6,686,298 8,065,452

CREDITORS Amounts falling due within one year 4 (2,990,811) (4,426,640)

NET CURRENT ASSETS 3,695,487 3,638,812

TOTAL ASSETS LESS CURRENT LIABILITIES 5,184,222 5,185,277

CREDITORS Amounts falling due after more than one year 5 (300,000) (400,000) NET ASSETS 4,884,222 4,785,277

RESERVES Accident Fund 6 113,041 113,041 Accident Tournament Fund 7 512,940 553,240 General Fund 4,258,241 4,118,996

4,884,222 4,785,277

Mairtín Ó Sceallaigh (Cathaoirleach)

Micheál Ó Dubhshláine (Rúnaí)

15 January 2014

Page 8 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL NOTES TO THE FINANCIAL STATEMENTS

1. Statement of Accounting Policies

(a) Basis of preparation

The financial statements have been prepared under the historical cost convention, as adjusted for the revaluation of certain fixed assets, and in accordance with financial reporting standards promulgated in Ireland by the Institute of Chartered Accountants in Ireland.

(b) Reporting currency

The reporting currency for the financial statements is Euro.

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

Land and Buildings 2% per annum Machinery 20% per annum Furniture and Equipment 20% per annum

(d) Gate receipts

Gate receipts represent ticket sales in the year and are stated before deduction of match expenses.

(e) Other activities

Comhairle Laighean acts as an intermediary for the collection of certain monies on behalf of other units of Cumann Luthcleas Gael, which are not reflected in the income and expenditure account.

(f) Grants

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

(g) Foreign currency

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

Page 9 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL NOTES TO THE ACCOUNTS

2. Fixed Assets Land and Furniture and Buildings Machinery Equipment Total € € € € Cost or Valuation At 31 October 2012 3,370,787 100,182 688,150 4,159,119 Additions - 9,311 17,173 26,484

At 31 October 2013 3,370,787 109,493 705,323 4,185,603

Accumulated Depreciation At 31 October 2012 1,900,787 62,753 649,114 2,612,654 Charge for the year 30,000 13,955 40,259 84,214

At 31 October 2013 1,930,787 76,708 689,373 2,696,868

Net Book Value At 31 October 2013 1,440,000 32,785 15,950 1,488,735

At 31 October 2012 1,470,000 37,429 39,036 1,546,465

3. Debtors 2013 2012 € €

Debtors and prepayments 1,695,412 2,412,975 Amounts due from Central Council 1,589,168 1,632,883

3,284,580 4,045,858

Amounts recoverable after more than one year

Prepayments in the amount of €523,000 are recoverable over a period of 9 years and 2 months.

4. Creditors 2013 2012 Amounts falling due within one year € €

Creditors and accruals 2,772,642 4,204,846 Amounts owed to Central Council 218,169 221,794

2,990,811 4,426,640

Page 10 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL NOTES TO THE FINANCIAL STATEMENTS

5. Creditors 2013 2012 € €

Amounts falling due after more than one year 300,000 400,000

Creditors in respect of facilities at Croke Park are payable in equal installments over a period of 3 years

6. Accident Fund 2013 2012 € €

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

7. Accident Tournament Fund 2013 2012 € €

Balance at beginning of period 553,240 578,440 Grants (40,300) (25,200)

Balance at end of period 512,940 553,240

8. Comparatives

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

9. Approval of Financial Statements

The financial statements were approved by the Coiste Bainisti on behalf of Comhairle Laighean on 15 January 2014.

Page 11 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS

2013 € Schedule 1 Championship Gate Receipts

5 May Mullingar SHC 1,795 18 May Portlaoise SHC 7,955 18 May Carlow SHC 965 19 May Mullingar SFC 25,924 26 May Aughrim SFC 17,459 26 May Portlaoise SFC 47,876 1 June Croke Park SFC 462,875 2 June Portlaoise SHC 14,095 8 June Wexford SHC 57,044 9 June Tullamore SHC 103,077 9 June Drogheda SFC 35,430 15 June Aughrim SFC 38,518 15 June Parnell Park SHC 62,001 16 June Portlaoise SHC 60,892 23 June Portlaoise SHC 116,522 29 June Portlaoise SHC 94,695 30 June Croke Park SFC 875,408 7 July Leinster Hurling Final SHC 582,270 14 July Leinster Football Final SFC 1,042,138 Accident tournament 126,356 Other Championship Matches 378,782

4,152,077

2013 2012 € € Schedule 2 Commercial Income

Share Association Sponsorship 350,000 250,000 Other Sponsorships 25,000 49,000 Programmes 75,837 70,806 Other Commercial Income 25,000 75,000

475,837 444,806

Schedule 3 Central Council Income

Inter-Provincial Series 6,000 4,868 Cul Camps 133,901 124,743 Provincial Secretary Grant 15,000 12,500 Bursary Grants 30,000 20,000 Coaching & Game Development 2,121,950 1,999,457

2,306,851 2,161,568

Page 12 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS

2013 2012 € € Schedule 4 Other Income

Affiliation Fees 355 1,402 Fines 4,370 1,940 Contributions from County Boards and 3rd Parties 903,842 806,100 Sundry Receipts 380 1,403

908,947 810,845

Schedule 5 Teams' Expenses and Finalists' Grants

Antrim 6,130 3,065 Carlow 12,765 20,800 Dublin 30,670 41,180 Galway 26,930 9,495 Kildare 19,900 23,125 Kilkenny 17,975 21,155 Laois 19,935 25,785 Longford 11,700 17,100 Louth 10,640 20,090 Meath 17,970 30,860 Offaly 13,440 23,115 Westmeath 14,145 22,665 Wexford 23,630 30,670 Wicklow 11,895 14,305 Cavan 1,800 3,600 Accident tournament 69,975 56,720

309,500 363,730

Schedule 6 Match Expenses

Croke Park Games 874,492 870,383 Rents for Matches 151,630 125,690 Stewards and Catering 65,718 82,426 Referee's Expenses 94,144 90,036 Gardai and Security 31,509 30,297 Ticket Commission 48,331 47,204 Other Expenses 25,456 29,678

1,291,280 1,275,714

Page 13 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS

2013 2012 € € Schedule 7 Games Development

Games Promotion Officers 1,780,253 1,729,678 Games Promotion Officers expenses 233,078 202,485 Cul Camps 133,681 127,133 Academies - County Boards 330,000 330,000 Primary Schools 35,000 35,000 Secondary Level 200,854 185,564 Third Level Colleges 324,583 298,632 Coaching Development Projects 610,604 624,054 Games Development Officers & Provincial Officers 367,783 365,991 Dublin coaching project 241,050 241,050 Twinning European & Australasia GAA Board 59,828 33,031 Legal & Professional Fees 6,732 4,518

4,323,446 4,177,136

Schedule 8 Grants and Subscriptions

Counties Administration Grants 139,000 139,000 Leinster Handball Council 9,500 9,500 Sundry Grants 2,200 20,000 Gaeltacht Scholarships 12,240 12,240 Presentations and Functions 8,683 6,312 Leinster Inter Firms League 1,000 1,000 Leinster Camogie Board 1,000 1,000 Cluichi Corr 2,000 1,270 Cumann Peile na mBan 1,000 1,000

176,623 191,322

Page 14 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS

2013 2012 € € Schedule 9 Administration and General Expenses

Staff Costs 587,978 547,225 Postage and Telephone 52,954 59,311 Printing and Stationery 41,504 34,325 Accountancy and Consultancy Fees 62,974 51,790 Bank Interest and Charges 9,942 9,648 Rates 14,338 13,282 Repairs and Maintenance 34,891 46,348 Light, Heat, and Cleaning 22,858 19,843 Sundry Expenses 23,282 16,791 850,721 798,563

Schedule 10 Grants for County Training Centres

Kilkenny Training Centre 275,000 - Wexford Training Centre - 275,000

Grants for County Grounds Health and Safety

O'Connor Park Tullamore 10,000 - Nowlan Park Kilkenny 10,000 - O'Moore Park Portlaoise 10,000 - Park Tailteann Navan 10,000 -

315,000 275,000

Page 15 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS

Schedule 11 2013 2012 Grants for Improvement of Grounds and Handball Courts € €

Carlow - 21,750

Dublin 115,000 65,000

Kildare 57,500 127,500

Kilkenny 173,000 110,500

Laois 81,000 78,000

Longford 10,000 19,000

Louth 3,000 24,000

Meath 69,000 107,000

Offaly 57,500 48,000

Westmeath 279,196 136,058

Wexford 41,000 68,000

Wicklow 13,500 40,000

899,696 844,808

Club Strategic Projects - 153,750

Schools and Colleges 83,000 90,000 982,696 1,088,558

Page 16

CLUB GRANT ALLOCATIONS 2013

DUBLIN Club Grant Ballyboden St Endas €10,000.00 Faughs €2,000.00 Naomh Barrog €30,000.00 Naomh Mearnog €2,000.00 Na Fianna €3,000.00 St Joseph’s O’Connell Boys €3,000.00 St. Patrick’s, Donabate €25,000.00 St Sylvesters €20,000.00 Whitehall Colmcilles €20,000.00 Total €115,000.00

KILDARE Club Grant Athgarvan €15,000.00 Johnstownbridge €10,500.00 Maynooth €12,000.00 Monasterevin €16,500.00 Nurney €3,500.00 Total €57,500.00

KILKENNY Club Grant Dicksboro €38,000.00 Dunnamaggin €4,000.00 Gowran €75,000.00 John Locks €25,000.00 James Stephens €16,000.00 Lisdowney €3,000.00 Naomh Martin (St Martins) €10,000.00 Piltown €2,000.00 Total €173,000.00

16(a)

LAOIS Club Grant Annanough €7,000.00 Ballyfin €15,000.00 Barrowhouse €4,000.00 Killeshin €19,000.00 Portlaoise €24,000.00 Rosenallis €5,000.00 The Harps €5,000.00 Timahoe €2,000.00 Total €81,000.00

LONGFORD Club Grant Clonguish €5,000.00 Shroid €5,000.00 Total €10,000.00

LOUTH Club Grant Na Piarsaigh €3,000.00 Total €3,000.00

MEATH Club Grant Drumree €2,500.00 Duleek-Bellewstown €24,000.00 Kildalkey €2,000.00 Longwood €10,000.00 Nobber €1,500.00 St Colmcilles, East Meath €6,000.00 St Patricks’s Stamullen €18,000.00 St Peter’s Dunboyne €4,500.00 Seneschalstown €2,500.00 Slane €2,500.00 Total €73,500.00

16(b)

OFFALY Club Grant Ballyfore €10,000.00 Clara €6,000.00 Coolderry €4,000.00 Daingean €2,500.00 Gracefield €2,000.00 Kinnity €2,500.00 Killeigh €24,000.00 Seir Kieran €2,500.00 Tubber €4,000.00 Total €57,500.00

WESTMEATH Club Grant Athlone €3,000.00 Clonkill €7,000.00 Caulry €37,500.00 Moate All Whites €20,000.00 St Loman’s, Mullingar €50,000.00 Tyrellspass €10,000.00 Total €127,500.00

WEXFORD Club Grant Naomh Eanna €30,000.00 St James, Ramsgrange €2,500.00 St Johns Volunteers €1,000.00 St Martins €,5,000.00 Sarsfields €2,500.00 Total €41,000.00

WICKLOW Club Grant Dunlavin €1,000.00 Rathnew €5,500.00 Stratford Grangecon €4,000.00 Total €13,500.00

16(c)

Club Projects provided for in 2012 and paid in 2013

St Columbas – Longford - €22,000.00 Glenealy – Wicklow - €55,000.00 Ashford – Wicklow - €60,000.00 €137,000.00 ______

EDUCATIONAL SECTOR

County School Grant

Kilkenny Pres Secondary Kilkenny City €4,000.00 Castlecomer C.S. €10,000.00 Wexford Wexford C.B.S. €4,000.00 Bridgetown V.C. €4,000.00 New Ross V.C. €2,000.00 St Peter’s, Wexford €10,000.00 Gorey C.S. €4,000.00 Dublin ITB €10,000.00 UCD €5,000.00 St Fintans H.S. Sutton €5,000.00 Laois St Fergals €5,000.00 Total €63,000.00

16(d)

COMHAIRLE LIATHROID LAIMHE LAIGHEAN CCUUMMAANNNN LLUUTTHHCCLLEEAASS GGAAEELL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2013.

______

COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ______

INCOME AND EXPENDITURE ACCOUNT

Year ended Year ended 31 October 31 October 2013 2012 Schedule € € ______

Income

Affiliation and entry fees 1 9,850 5,973 Grant from Irish Handball Council 1,905 - Grant from Leinster Council GAA - Administration 5,000 5,000 - Development grant 4,500 4,500 Sundry income 128 -

21,383 15,473

Expenditure

Trophies and medals 5,443 3,305 Honorarium and expenses of council officials 2 5,002 5,692 Convention, congress and other meetings 1,236 836 Stationery, postage and telephone 1,068 395 Bank charges 70 15 Other expenses 648 693 Grants and donations - 160

13,467 11,096

Surplus for year 7,916 4,377

For and on behalf of Comhairle Liathróid Laimhe Laighean

Joe Masterson Císteoir

16 January 2014

______

COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ______

BALANCE SHEET As at As at 31 October 31 October 2013 2012 € € ______

Current Assets Debtors 14,500 9,500 Cash at bank 23,763 22,211

38,263 31,711

Creditors Amounts falling due within one year Accruals <2,451> <3,815>

Net Current Assets 35,812 27,896

Financed by Accumulated surplus 27,896 23,519 Surplus for period 7,916 4,377

35,812 27,896

For and on behalf of Comhairle Liathróid Laimhe Laighean

Joe Masterson Císteoir

16 January 2014

______

COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ______

INCOME AND EXPENDITURE ACCOUNT

Year ended Year ended 31 October 31 December 2013 2012 € € ______

SCHEDULE 1

Affiliation and Entry Fees

Carlow 285 630 Kildare 510 760 Kilkenny 1,535 2,780 Laois 225 20 Meath 430 270 Wexford 2,845 605 Wicklow 640 828 Louth 235 80 Dublin 1,710 - Offaly 720 - Westmeath 300 - Inter club entry fees 415 -

9,850 5,973

SCHEDULE 2

Honorarium and Travel Expenses of Council Officials

Chairman’s expenses 1,180 890 Secretary’s expenses 360 2,000 Secretary’s honorarium 1,000 1,000 Treasurer’s expenses 890 937 Council officers’ expenses 1,572 865

5,002 5,692

______

COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ______

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 2014 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 2013 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 Chartered Accountants Harcourt Centre Block 3 Harcourt Road Dublin 2

16 January 2014

CCOOIISSTTEE SSCCÓÓRR LLAAIIGGHHEEAANN,, CCUUMMAANNNN LLUUTTHHCCLLEEAASS GGAAEELL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2013

COISTE SCÓR LAIGHEAN CUMANN LÚTHCHLEAS GAEL INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2013

2013 2012 € €

Income

Entry fees 50 50 Admissions 6,205 8,138 Programmes 250 595

6,505 8,783

Expenditure

Hire of hall and adjudicators 4,205 4,500 Prizes 1,660 1,688 Travel and accommodation 1,732 160 Printing and advertising 1,012 1,414 Postage and telephone 263 120 Sundry 66 48

8,938 7,930

Operating (deficit)/surplus for year (2,433) 853

For and on behalf of Coiste Scór Laighean

Donal Hickey

16 January 2014 COISTE SCÓR LAIGHEAN CUMANN LÚTHCHLEAS GAEL BALANCE SHEET AS AT 31 OCTOBER

2013 2012 € €

Current Assets

Debtors - 290 Cash at bank 8,010 9,581

8,010 9,871

Current Liabilities

Creditors (700) (128)

7,310 9,743

Financed by:

Accumulated Fund

Balance at beginning of year 9,743 8,890 (Deficit)/surplus for year (2,433) 853

Balance at end of year 7,310 9,743

For and on behalf of Coiste Scór Laighean

Donal Hickey

16 January 2014

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

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 6th January 2014 we have compiled the financial statements of Coiste Scór Laighean, Cumann Lúthchleas Gael which comprises the Income and Expenditure Account and the Balance Sheet from the accounting records and information and explanations you have given to us.

O’ Connor & Associates Chartered Accountants Harcourt Centre Block 3 Harcourt Road Dublin 2

16 January 2014

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

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 year ended 31 October 2013. We enclose Income and Expenditure Account showing the results for the season, together with Balance Sheet showing the financial position of the Committee at 31 October 2013.

Income and Expenditure Account

Income for the period comprising Entry Fees €50, Program Fees €250 and Admissions €6,205 amounted to €6,505. Expenditure in total came to €8,938. Expenditure exceeded income by €2,433.

Balance Sheet

The net assets of the Committee at 31 October 2013 amounted to €7,310.

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

O’ Connor & Associates Chartered Accountants Harcourt Centre Block 3 Harcourt Road Dublin 2

16 January 2014