Comhairle Liathróid Láimhe Laighean ______

COMHAIRLE LAIGHEAN C.L.G. TUARASCAIL AN CHUNTASORA AGUS CUNTAISI AIRGID 2011-2012

COMHAIRLE LAIGHEAN, CUMANN LUTHCLEAS GAEL

FINANCIAL STATEMENTS FOR THE YEAR ST ENDED 31 OCTOBER 2012.

COISTE SCÓR LAIGHEAN, CUMANN LUTHCLEAS GAEL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2012.

COMHAIRLE LIATHROID LAIMHE LAIGHEAN CUMANN LUTHCLEAS GAEL

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2012.

PÁDRAIG Ó TOMHNAIR (CISTEOIR COMHAIRLE LAIGHEAN C.L.G.)

CCOOMMHHAAIIRRLLEE LLAAIIGGHHEEAANN CCUUMMAANNNN LLUUTTHHCCLLEEAASS GGAAEELL

FINANCIAL STATEMENTS FOR THE YEAR ENDED ST 31 OCTOBER 2012.

COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE ACCOUNTS FOR 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 1 Comhairle Laighean, Cumann Lúthchleas Gael

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

Address Leinster GAA Office Portlaoise Co. Laois

Auditors O'Connor & Associates 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 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 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 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. Management have appointed appropriate accounting personnel in order to ensure compliance with those requirements. The books and accounting 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 3 Comhairle Laighean, Cumann Lúthchleas Gael Statement of Management's 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.

Management are responsible for the maintenance and integrity of the corporate and financial information included on the Council's website. Legislation in the Republic of Ireland governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of Comhairle Laighean

Mairtín Ó Sceallaigh (Cathaoirleach)

Micheál Ó Dubhshláine (Rúnaí)

6 February 2013

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 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 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

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 6 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL REVENUE AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2012 Year ended Period ended 31 October 31 October 2012 2011 (12 months) (11 months) Schedule € €

Income Championship Gate Receipts 1 4,176,536 4,106,094 Commercial Income 2 444,806 439,784 Media Coverage 465,000 500,000 Interest 67,674 66,419 Central Council Income 3 2,161,568 2,039,644 Other Income 4 810,845 793,842 8,126,429 7,945,783

Expenditure Teams' Expenses and Finalists' Grants 5 363,730 390,875 Provincial Teams' Expenses 16,175 - Match Expenses 6 1,275,714 1,285,887 Medals and Trophies 100,916 93,846 Conference and Travel 163,907 161,839 Marketing and Development 281,652 270,990 Games Development 7 4,452,136 4,269,150 Public Liability Insurance Fund 12,000 10,000 Players Injury Scheme 218,467 218,659 Grants and Subscriptions 8 191,322 184,742 Administration and General Expenses 9 798,563 781,749 Depreciation 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 7 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL BALANCE SHEET AS AT 31 OCTOBER 2012

31 October 31 October 2012 2011 Note € €

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

Current Assets Debtors 3 4,045,858 4,350,379 Cash 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 - 16,885 Amounts Payable After More Than One Year 5 (400,000) -

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

Represented by:

Accident Fund 6 113,041 113,041 Accident Tournament Fund 7 553,240 578,440 General 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 8 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL NOTES TO THE FINANCIAL STATEMENTS FOR 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 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. 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 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 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 FOR THE YEAR ENDED 31 OCTOBER 2012

2. Fixed Assets Land and Furniture and Buildings Machinery Equipment Total € € € € Cost or Valuation At 31 October 2011 3,370,787 89,682 688,150 4,148,619 Additions - 10,500 - 10,500 At 31 October 2012 3,370,787 100,182 688,150 4,159,119

Accumulated Depreciation At 31 October 2011 1,870,787 44,117 627,835 2,542,739 Charge 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 Value At 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 4,335,372 Prepayments 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 and 8 months.

4. Creditors 2012 2011 € €

Trade creditors 4,126,372 2,806,394 Other taxes and social security costs 72,815 70,695 Accruals 227,453 139,760 4,426,640 3,016,849

Page 10 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL NOTES TO THE FINANCIAL STATEMENTS FOR 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 578,440 602,440 Grants (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 and comparability.

9. Approval of Financial Statements

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

Page 11 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2012 Year ended Period ended 31 October 31 October 2012 2011 (12 months) (11 months) € € Schedule 1 Championship Gate Receipts

19 May Mullingar SHC 1,795 19 May Carlow SHC 15,872 20 May Navan SFC 32,602 20 May Longford SFC 37,555 27 May Carlow SFC 62,014 2 June Tullamore SHC 75,412 3 June Mullingar SHC 16,245 3 June Croke Park SFC 427,454 10 June Tullamore SFC 78,762 16 June Tullamore SFC 34,978 17 June Portlaoise SHC & SFC 185,157 23 June Portlaoise SHC 149,468 1 July Croke Park SFC 817,828 8 July Leinster Hurling Final SHC 312,509 22 July Leinster Football Final SFC 1,392,346 Accident tournament 156,693 Other Championship Matches 379,846

4,176,536

Schedule 2 Commercial Income

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

444,806 439,784

Schedule 3 Central Council Income

Railway Cup 4,868 - Cul Camps 124,743 106,402 Provincial Secretary Grant 12,500 15,000 Bursary Grants 20,000 20,000 Coaching and Game Development 1,999,457 1,898,242 2,161,568 2,039,644

Schedule 4 Other Income

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

810,845 793,842

Page 12 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2012

Year ended Period ended 31 October 31 October 2012 2011 (12 months) (11 months) € € Schedule 5 Teams' Expenses and Finalists' Grants

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

363,730 390,875

Schedule 6 Match Expenses

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

1,275,714 1,285,887

Page 13 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2012

Year ended Period ended 31 October 31 October 2012 2011 (12 months) (11 months) € € Schedule 7 Games Development

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

4,452,136 4,269,150

Page 14 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2012

Year ended Period ended 31 October 31 October 2012 2011 (12 months) (11 months) € € Schedule 8 Grants and Subscriptions

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

191,322 184,742

Schedule 9 Administration and General Expenses

Staff Costs 547,225 522,911 Postage and Telephone 59,311 55,770 Printing and Stationery 34,325 36,292 Accountancy and Consultancy Fees 51,790 56,187 Bank Interest and Charges 9,648 14,235 General Insurances - 5,240 Rates 13,282 13,283 Repairs and Maintenance 46,348 37,501 Light, Heat, and Cleaning 19,843 20,945 Sundry Expenses 16,791 19,385 798,563 781,749

Page 15 COMHAIRLE LAIGHEAN CUMANN LUTHCHLEAS GAEL SCHEDULES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2012

Schedule 10 Grants for Improvement of Grounds and Handball Courts

Total Allocation €

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

Page 16

CLUB GRANTS 2012.

CARLOW Milford €21,750.00 €21,750.00

DUBLIN Liffey Gaels € 8,000.00 Round Towers, € 20,000.00 Clondalkin 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

KILDARE 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

Page 16 (a)

KILKENNY 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

LAOIS 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

LONGFORD Kenagh € 4,000.00 St Patrick’s, Ardagh € 10,000.00 Shroid € 5,000.00 €19,000.00

LOUTH O’Connells € 4,000.00 Dundalk Young € 3,500.00 Irelands Dreadnots € 4,500.00 Kilkerley Emmets € 12,000.00 €24,000.00

Page 16(b)

MEATH 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

OFFALY 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

WESTMEATH 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)

WEXFORD 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

WICKLOW Arklow Geraldines € 15,000.00 Ballymoney Tinahely € 7,000.00 Blessington € 2,000.00 Dunlavin € 2,000.00 Rathnew € 10,000.00 Valleymount € 4,000.00 €40,000.00

STRATEGIC PROJECTS 150,000.00

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)

EDUCATIONAL SECTOR CARLOW Pres Carlow €5,000.00 Ghaelscoil Eoghan Ui Thuairisc € 4,000.00 €9,000.00

DUBLIN Clonkeen College €10,000.00 Portmarnock C.S. € 4,000.00 €14,000.00

KILDARE Sc. Dara, Kilcock €10,000.00 Maynooth P.P. € 6,000.00 Athy College € 3,000.00 €19,000.00

KILKENNY Pres Secondary School, Kilkenny €7,000.00 €7,000.00

LAOIS St Fergal’s, Rathdowney €5,000.00 Kiladooley N.S. €5,000.00 €10,000.00

LONGFORD Templemichael College €10,000.00 €10,000.00

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

WEXFORD Good Counsel (Ongoing) €10,000.00 €10,000.00

Total:- €90,000.00

Page 16 (e)

CCOOIISSTTEE SSCCÓÓRR LLAAIIGGHHEEAANN,, CCUUMMAANNNN LLUUTTHHCCLLEEAASS GGAAEELL

FINANCIAL STATEMENTS FOR THE YEAR ENDED ST 31 OCTOBER 2012

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 31 October 31 October 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

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 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

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 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 Chartered Accountants Harcourt Centre Block 3 Harcourt Road Dublin 2

7 February 2013

COMHAIRLE LIATHROID LAIMHE LAIGHEAN CCUUMMAANNNN LLUUTTHHCCLLEEAASS GGAAEELL

FINANCIAL STATEMENTS FOR THE YEAR ENDED ST 31 DECEMBER 2012.

______

COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ______

INCOME AND EXPENDITURE ACCOUNT

Year ended Period ended 31 October 31 October 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

______

COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ______

BALANCE SHEET As at As at 31 October 31 October 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

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COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ______

INCOME AND EXPENDITURE ACCOUNT

Year ended Period ended 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

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COMHAIRLE LIATHRÓID LÁIMHE LAIGHEAN ______

ACCOUNTING POLICIES ______

a) Affiliation and entry fees

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

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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.

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.

Mazars Chartered Accountants Harcourt Centre Block 3 Harcourt Road Dublin 2

25 January 2013

COMHAIRLE LAIGHEAN C.L.G.