Budget 2013 Update
04/12/12 21:35 Filed in: Newsdesk
The Minister for Finance, Mr Michael Noonan T.D. delivered Budget 2013 on the 5th December 2012. In what may be the final December budget many of the proposed changes had already been flagged in the media but the Minister’s speech still contained a number of surprises. The following is a brief summary of those changes.
INCOME TAX
There will be no change to Income Tax rates, bands or credits arising from Budget 2013.
Maternity Benefit – will be taxable for all claimants with effect from 1st July 2013, but will remain exempt from USC.
Top Slicing Relief – will no longer be available from 1st January 2013 on ex-gratia lump sums in respect of termination and severance payments where the non statutory payment is €200,000 or more.
DIRT – From 1st January 2013 the rate of retention tax applied to deposit interest/life insurance policies will be increased to 33% for interest payments made frequently/annually and 36% for interest payments made less frequently.
Charitable Donations – simplification of the scheme of tax relief available for donations to charitable and other approved bodies including the introduction of a blended rate of relief at 31%.
BIK on Preferential Loans – increase from 12.5% to 13.5% in the specified interest rate from preferential loans, other than home loans and a decrease in the specified rate used to calculate the taxable benefit from home loans from 5% to 4%.
Film Relief – Relief has been extended to 2020, however the scheme will be reformed to a tax credit model in 2016, so as to ensure better value for tax payers money and to make Ireland even more attractive for foreign film and TV productions.
Pension – The rate of tax relief on pension contributions remains unchanged. However Tax relief will only be permitted for pension contributions up to a level that provides pension income of up to €60,000 per annum. The Pension Levy is to cease after 2014, as per original legislation.
Universal Social Charge – Standard rate of USC will apply to those aged 70 years of age and over and medical card holders earning €60,000 and above with effect from 1st January 2013.
PRSI – There are a number of changes to PRSI as detailed below:
Local Property Tax (LPT)
Collection of the Local Property Tax (LPT) will commence on the 1st July 2013. The LPT will operate through a system of self assessment and will be administered by the Revenue Commissioners. A half year will be payable in 2013 with a full year payable in subsequent years.
Rates will be as follows:
Certain properties will be exempt from assessment, largely corresponding to exemptions from the Household Charge. New exemptions also apply in the case of:
A system of voluntary deferral arrangements for owner occupiers will be implemented to address cases where there is an inability to pay the LPT.
The LPT replaces the household charge from 1st January 2013. The annual NPPR charge will apply for 2013 and be abolished thereafter.
BUSINESS TAXES
While reaffirming the Government’s commitment to Ireland’s 12.5% Corporation Tax trading rate, the Minister also announced a number of measures to assist small business as summarised below.
3 Year Relief for Start-up Companies – To improve job creation and cash-flow, the existing scheme for the relief from Corporation Tax is being reformed to allow unused relief arising in the first 3 years of trading, due to insufficient profits, to be carried forward for use in subsequent years. The maximum amount of relief allowed in any one year is to be restricted to the amount of Employers’ PRSI in that year.
R&D Tax Credit – The amount of expenditure eligible for the R&D Tax Credit on a full volume basis is to be increased to €200,000. The regime is to be reviewed in 2013.
Close Company Surcharge – The de minimus level of distributable income liable to the surcharge which is currently €635 is to be increased to €2,000. The increase will also apply to the surcharge on undistributed trading or professional income of certain service companies.
VAT – The ceiling threshold for accounting for VAT on the cash receipts basis is to be increased from €1 to €1.25m from 1st May 2013.
Excise Duty Relief – A relief from excise duty on auto-diesel for licensed road hauliers is to be introduced from 1st July 2013.
The Foreign Earnings Deduction relief for work related travel is to be extended to an additional eight African countries to help boost trade of Irish goods and services abroad. However, the earnings cap remains in place.
The Employment and Investment Incentive (EII) scheme is to be extended to 2020.
Stock relief – general stock relief, including young trained farmers relief, is to be extended to 2015, and the definition of registered partnerships for the 50% stock relief is to be amended, e.g. beef production partnerships, to give a targeted assistance to the farming sector.
Capital Gains Tax relief for Farmers for land restructuring - where the proceeds of a sale of farm land are reinvested for the same purpose the sale will be exempt from tax. The sale and purchase of land must occur within 24 months of each other commencing 1st January 2013 and ending 31st December 2015. The relief will also apply to farm land swaps subject to certification by Teagasc.
A joint Revenue and Department of Finance public consultation is to be undertaken with a view to identifying ways to ease the compliance cost and administrative burden on micro enterprises.
Aviation Sector
To encourage investment in this area an accelerated capital allowance scheme, over seven years, is to be introduced in relation to construction of certain aviation-specific facilities. The relief will operate for a five year period. Restriction will apply for the use of unused allowances against other income. There will be no exemption from the current treatment of the termination of carry forward of certain losses, which apply to capital allowances remaining unused after the end of the tax life of the building, where the investor is in receipt of rental income from the facilities or is not an active partner or active trader.
Real Estate Investment Trusts (REITs)
REITs are internationally established vehicles for property investment. They are listed companies which provide a return for investors similar to that of direct investment in property. Qualifying income and gains of a REIT will be exempt from corporation tax in the REIT. Instead, the REIT is required to distribute profits annually, for taxation at investor level.
The aim of a REIT is to provide an after-tax return for investors similar to that of direct investment in property, while also giving the benefits of risk diversification. It is hoped that REITs will encourage foreign capital to be invested in the Irish property market.
Full details of their introduction in Ireland will be contained in the Finance Bill.
Statutory Redundancy Employers Rebate – with effect from 1st January 2013 the scheme, which entitled the employer to a rebate of 15% of statutory redundancy payments, is to be discontinued.
CAPITAL TAXES
Capital Gains Tax – the rate of tax is increased by 3% to 33% with effect from 6th December 2012.
Capital Acquisitions Tax – The tax free group thresholds are to be reduced by 10%, while the rate of tax will increase to 33%. Both changes take effect from 6th December 2012.
INDIRECT TAXES
VAT
The annual cash receipts basis threshold is to be increased from €1m to €1.25m from 1st May 2013.
The reduced rate of VAT of 9% for the tourism industry remains in place.
The farmer’s flat-rate addition will be reduced from 5.2% to 4.8% with effect from 1st January 2013.
VRT & Motor Tax
The rates of both VRT and Motor Tax are being increased with effect from 1st January 2013 and will be based on revised structures on the basis of the carbon emissions of the vehicle. The restructuring of the emission and VRT Bands A and B, and the differential increases applied, maintain a positive environmental incentive towards lower emission vehicles and reflect the shift towards lower emission vehicles.
The VRT reliefs for electric, plug-in hybrid electric vehicles and hybrid and flexible fuel vehicles are to remain in place until the end of 2013. Motor Tax on such vehicles is to be reduced to €120.
Social Welfare Changes
The rate of Child Benefit will be reduced to €130 per month for each of the first, second and third child with effect from January 2013. The rate for the fourth and each subsequent child will be €140 per month from January 2013 as announced in Budget 2012. From January 2014, the rate for the fourth and each subsequent child will be further reduced to €130 per month.
The Back to School Clothing and Footwear Allowance will be reduced by €50 for children in full-time education.
There are no changes to the State Pension, Fuel Allowance, Free travel, Free Television License, Over 80 Allowance, Islander Allowance and the Living Alone Allowance.
The value of the Telephone Allowance will be reduced to €9.50. The Electricity/Gas Allowance will be set at a single rate of €35. These allowances will be shown as a cash credit for those who receive a bill or be paid as a cash allowance.
Prescription charge for medical card holders will be increased to €1.50 per item.
People over 70 years of age with a medical card will have it replaced with a GP only card, if their weekly income is between €600 to €700 for a single person or €1,200 to €1,400 for a couple.
The amount private patients will have to pay for medicines each month, before the State covers the cost, rises from €132 to €144.
For further information on any of the above please contact Susan Lennon slennon@annebrady.ie or Niall Grant ngrant@annebrady.ie
Download a PDF of the 2013 Budget Summary
INCOME TAX
There will be no change to Income Tax rates, bands or credits arising from Budget 2013.
Maternity Benefit – will be taxable for all claimants with effect from 1st July 2013, but will remain exempt from USC.
Top Slicing Relief – will no longer be available from 1st January 2013 on ex-gratia lump sums in respect of termination and severance payments where the non statutory payment is €200,000 or more.
DIRT – From 1st January 2013 the rate of retention tax applied to deposit interest/life insurance policies will be increased to 33% for interest payments made frequently/annually and 36% for interest payments made less frequently.
Charitable Donations – simplification of the scheme of tax relief available for donations to charitable and other approved bodies including the introduction of a blended rate of relief at 31%.
BIK on Preferential Loans – increase from 12.5% to 13.5% in the specified interest rate from preferential loans, other than home loans and a decrease in the specified rate used to calculate the taxable benefit from home loans from 5% to 4%.
Film Relief – Relief has been extended to 2020, however the scheme will be reformed to a tax credit model in 2016, so as to ensure better value for tax payers money and to make Ireland even more attractive for foreign film and TV productions.
Pension – The rate of tax relief on pension contributions remains unchanged. However Tax relief will only be permitted for pension contributions up to a level that provides pension income of up to €60,000 per annum. The Pension Levy is to cease after 2014, as per original legislation.
Universal Social Charge – Standard rate of USC will apply to those aged 70 years of age and over and medical card holders earning €60,000 and above with effect from 1st January 2013.
PRSI – There are a number of changes to PRSI as detailed below:
- Removal of weekly PRSI allowance from full rate and modified rate PRSI contributors.
• Increase in the minimum annual PRSI contribution for self employed earners from €253 to €500.
• Unearned income including rental, investment, dividends and deposit income will be subject to PRSI for PAYE employees from 2014.
Local Property Tax (LPT)
Collection of the Local Property Tax (LPT) will commence on the 1st July 2013. The LPT will operate through a system of self assessment and will be administered by the Revenue Commissioners. A half year will be payable in 2013 with a full year payable in subsequent years.
Rates will be as follows:
- For 1st 18 months the national central tax rate will be 0.18% of market value up to €1 million and 0.25% on excess value over €1 million.
• From 1st January 2015 local authorities will have discretion to vary the rate by +/- 15% of the national central rate.
Certain properties will be exempt from assessment, largely corresponding to exemptions from the Household Charge. New exemptions also apply in the case of:
- New and previously unused properties that are purchased between 1st January 2013 and the end of 2016 will be exempt until the end of 2016
• Second hand property purchased by a first time buyer between 1st January 2013 and 31st December 2013 will be exempt until the end of 2016.
A system of voluntary deferral arrangements for owner occupiers will be implemented to address cases where there is an inability to pay the LPT.
The LPT replaces the household charge from 1st January 2013. The annual NPPR charge will apply for 2013 and be abolished thereafter.
BUSINESS TAXES
While reaffirming the Government’s commitment to Ireland’s 12.5% Corporation Tax trading rate, the Minister also announced a number of measures to assist small business as summarised below.
3 Year Relief for Start-up Companies – To improve job creation and cash-flow, the existing scheme for the relief from Corporation Tax is being reformed to allow unused relief arising in the first 3 years of trading, due to insufficient profits, to be carried forward for use in subsequent years. The maximum amount of relief allowed in any one year is to be restricted to the amount of Employers’ PRSI in that year.
R&D Tax Credit – The amount of expenditure eligible for the R&D Tax Credit on a full volume basis is to be increased to €200,000. The regime is to be reviewed in 2013.
Close Company Surcharge – The de minimus level of distributable income liable to the surcharge which is currently €635 is to be increased to €2,000. The increase will also apply to the surcharge on undistributed trading or professional income of certain service companies.
VAT – The ceiling threshold for accounting for VAT on the cash receipts basis is to be increased from €1 to €1.25m from 1st May 2013.
Excise Duty Relief – A relief from excise duty on auto-diesel for licensed road hauliers is to be introduced from 1st July 2013.
The Foreign Earnings Deduction relief for work related travel is to be extended to an additional eight African countries to help boost trade of Irish goods and services abroad. However, the earnings cap remains in place.
The Employment and Investment Incentive (EII) scheme is to be extended to 2020.
Stock relief – general stock relief, including young trained farmers relief, is to be extended to 2015, and the definition of registered partnerships for the 50% stock relief is to be amended, e.g. beef production partnerships, to give a targeted assistance to the farming sector.
Capital Gains Tax relief for Farmers for land restructuring - where the proceeds of a sale of farm land are reinvested for the same purpose the sale will be exempt from tax. The sale and purchase of land must occur within 24 months of each other commencing 1st January 2013 and ending 31st December 2015. The relief will also apply to farm land swaps subject to certification by Teagasc.
A joint Revenue and Department of Finance public consultation is to be undertaken with a view to identifying ways to ease the compliance cost and administrative burden on micro enterprises.
Aviation Sector
To encourage investment in this area an accelerated capital allowance scheme, over seven years, is to be introduced in relation to construction of certain aviation-specific facilities. The relief will operate for a five year period. Restriction will apply for the use of unused allowances against other income. There will be no exemption from the current treatment of the termination of carry forward of certain losses, which apply to capital allowances remaining unused after the end of the tax life of the building, where the investor is in receipt of rental income from the facilities or is not an active partner or active trader.
Real Estate Investment Trusts (REITs)
REITs are internationally established vehicles for property investment. They are listed companies which provide a return for investors similar to that of direct investment in property. Qualifying income and gains of a REIT will be exempt from corporation tax in the REIT. Instead, the REIT is required to distribute profits annually, for taxation at investor level.
The aim of a REIT is to provide an after-tax return for investors similar to that of direct investment in property, while also giving the benefits of risk diversification. It is hoped that REITs will encourage foreign capital to be invested in the Irish property market.
Full details of their introduction in Ireland will be contained in the Finance Bill.
Statutory Redundancy Employers Rebate – with effect from 1st January 2013 the scheme, which entitled the employer to a rebate of 15% of statutory redundancy payments, is to be discontinued.
CAPITAL TAXES
Capital Gains Tax – the rate of tax is increased by 3% to 33% with effect from 6th December 2012.
Capital Acquisitions Tax – The tax free group thresholds are to be reduced by 10%, while the rate of tax will increase to 33%. Both changes take effect from 6th December 2012.
INDIRECT TAXES
VAT
The annual cash receipts basis threshold is to be increased from €1m to €1.25m from 1st May 2013.
The reduced rate of VAT of 9% for the tourism industry remains in place.
The farmer’s flat-rate addition will be reduced from 5.2% to 4.8% with effect from 1st January 2013.
VRT & Motor Tax
The rates of both VRT and Motor Tax are being increased with effect from 1st January 2013 and will be based on revised structures on the basis of the carbon emissions of the vehicle. The restructuring of the emission and VRT Bands A and B, and the differential increases applied, maintain a positive environmental incentive towards lower emission vehicles and reflect the shift towards lower emission vehicles.
The VRT reliefs for electric, plug-in hybrid electric vehicles and hybrid and flexible fuel vehicles are to remain in place until the end of 2013. Motor Tax on such vehicles is to be reduced to €120.
Social Welfare Changes
The rate of Child Benefit will be reduced to €130 per month for each of the first, second and third child with effect from January 2013. The rate for the fourth and each subsequent child will be €140 per month from January 2013 as announced in Budget 2012. From January 2014, the rate for the fourth and each subsequent child will be further reduced to €130 per month.
The Back to School Clothing and Footwear Allowance will be reduced by €50 for children in full-time education.
There are no changes to the State Pension, Fuel Allowance, Free travel, Free Television License, Over 80 Allowance, Islander Allowance and the Living Alone Allowance.
The value of the Telephone Allowance will be reduced to €9.50. The Electricity/Gas Allowance will be set at a single rate of €35. These allowances will be shown as a cash credit for those who receive a bill or be paid as a cash allowance.
Prescription charge for medical card holders will be increased to €1.50 per item.
People over 70 years of age with a medical card will have it replaced with a GP only card, if their weekly income is between €600 to €700 for a single person or €1,200 to €1,400 for a couple.
The amount private patients will have to pay for medicines each month, before the State covers the cost, rises from €132 to €144.
For further information on any of the above please contact Susan Lennon slennon@annebrady.ie or Niall Grant ngrant@annebrady.ie
Download a PDF of the 2013 Budget Summary
DFK Internationals 50th Anniversary Celebrations
19/08/12 11:17 Filed in: Newsdesk
DFK International celebrated its 50th Anniversary in Paris at the end of last month.
Many of the firms from around the world met in Paris for what by all accounts was a truely amazing celebration of DFK. A record 340 participants and 184 delegates, from Argentina to Vanuatu, were in attendance. The conference ran for a week and was attended by Anne, Natalie and William from our office.
Ken McQuillan
The late Ken McQuillan who founded McQuillan & Co back in 1955 was the first Irish firm to join DFK, which was then called The Hallett Douglass International Group in 1969.
Ken did so much for DFK International that an award was created in his honour. The Kenneth McQuillan Award was established to "recognise outstanding service to DFK" defined in his spirit "as a cheerful willingness to be involved in work and social activities" of DFK.
Ken is fondly remembered by many of the friends and colleagues he made through DFK over the years and his memory and contribution to DFK was recorded in a special DFK International 50th Anniversary Book where he was hailed a "Hero of DFK".
"He served twice as chairman of the DFK International Tax Committee, as DFK budget officer, on the DFK board of directors and executive committee, and as chairman of the DFK Legal Entity Study Group which led to the incorporation of DFK. He is also credited as an architect of the DFK Members' Agreement.
We are assured that when we said that Ken would never be forgotten, it was true. For 35 years, he immersed himself in all things DFK."
What is DFK?
DFK International is one of the world's leading associations of independent accounting firms and business advisers. Its member firms have been providing high quality services to clients for 50 years, combining their local knowledge and global connectivity to provide seamless service delivery on time and at the right price.
The vision of DFK International is to be recognised as the world's leading association of independent accounting and business advisory firms for the quality of service provided to client cross-border interests.
The mission of DFK International is to enable member firms to provide to their clients accounting and business services to the highest professional standards throughout the world in order to meet their clients' international business needs.
Many of the firms from around the world met in Paris for what by all accounts was a truely amazing celebration of DFK. A record 340 participants and 184 delegates, from Argentina to Vanuatu, were in attendance. The conference ran for a week and was attended by Anne, Natalie and William from our office.
Ken McQuillan
The late Ken McQuillan who founded McQuillan & Co back in 1955 was the first Irish firm to join DFK, which was then called The Hallett Douglass International Group in 1969.
Ken did so much for DFK International that an award was created in his honour. The Kenneth McQuillan Award was established to "recognise outstanding service to DFK" defined in his spirit "as a cheerful willingness to be involved in work and social activities" of DFK.
Ken is fondly remembered by many of the friends and colleagues he made through DFK over the years and his memory and contribution to DFK was recorded in a special DFK International 50th Anniversary Book where he was hailed a "Hero of DFK".
"He served twice as chairman of the DFK International Tax Committee, as DFK budget officer, on the DFK board of directors and executive committee, and as chairman of the DFK Legal Entity Study Group which led to the incorporation of DFK. He is also credited as an architect of the DFK Members' Agreement.
We are assured that when we said that Ken would never be forgotten, it was true. For 35 years, he immersed himself in all things DFK."
What is DFK?
DFK International is one of the world's leading associations of independent accounting firms and business advisers. Its member firms have been providing high quality services to clients for 50 years, combining their local knowledge and global connectivity to provide seamless service delivery on time and at the right price.
The vision of DFK International is to be recognised as the world's leading association of independent accounting and business advisory firms for the quality of service provided to client cross-border interests.
The mission of DFK International is to enable member firms to provide to their clients accounting and business services to the highest professional standards throughout the world in order to meet their clients' international business needs.
Congratulations - Rosemont Educational Foundation
20/05/12 15:48 Filed in: Newsdesk
All of us here at Anne Brady McQuillans DFK would like to wish our client Rosemont Educational Foundation Limited, the very best of luck as they move to their new campus this summer. The new school facility is on a green field site of just over 10 acres on the Enniskerry Road, Sandyford, Dublin 18 and it will cater for 300 students.
Over the past 18 months, Rosemont have been busy raising funds for the construction of this new campus and continue to do so.
All are welcome to attend the Open weekend on Saturday 26th May and Sunday 27th May, when Rosemont parents, teachers and students will be on hand to show you around their excellent facilities. The campus is open between 11am and 5pm on both days.
Rosemont Conference and Sports facilities will also be available for rental to local community groups and local businesses.
To learn more about this project visit www.rosemontppu.ie
Over the past 18 months, Rosemont have been busy raising funds for the construction of this new campus and continue to do so.
All are welcome to attend the Open weekend on Saturday 26th May and Sunday 27th May, when Rosemont parents, teachers and students will be on hand to show you around their excellent facilities. The campus is open between 11am and 5pm on both days.
Rosemont Conference and Sports facilities will also be available for rental to local community groups and local businesses.
To learn more about this project visit www.rosemontppu.ie
This month, Anne Brady McQuillans DFK highlight our clients Bekind (IRL) Ltd
16/05/12 21:18 Filed in: Newsdesk
Bekind Ireland has been in existence since late 2007.
Following several visits to India from 2005, Brian Flanagan (Founding Director) decided to set up the charity. Since then the charity has gone from strength to strength.
Brian's inspiration came from his son Shane's experiences in Calcutta in 2004, when Shane went as a volunteer with his school. He was one of 15 students, who went on a student exchange programme. Shane's experiences were to leave a marked impression on him and his fellow students. It was only by going as a volunteer himself with his lifelong friend and now fellow director, Niall Dalton, in 2005, did Brian realise the huge need of the street children of Calcutta.
On January 16th 2012 Bekind Boys' Home (BBH) opened its doors for the first time to 20 vulnerable, underprivileged boys, who are orphaned, abandoned, destitute or living at risk on the streets or in the slums of Calcutta.
The trustees of Bekind Ireland do not recieve any renumeration or expenses for their services. Overheads are minimal, therefore all funds are used for its projects in India.
Below is an inspirational story about a young boy called Manu. Manu is just one of the children who have benefitted from Bekind (IRL) Limited.
Manu Singh
Manu Singh is a 5 year old boy who lived with his parents at the pavements of Rambagan area (one of Kolkata’s red lighted localities). His mother used to work on the street and his father Ramu Singh is a daily labourer, his income was about 1euro per day.
Manu's parents did not take care of him. There is nobody else in the family to take care of the child either. He was neglected throughout. Manu roamed about aimlessly here and there in the streets and he did not go to school. He was suffering from the crisis of food and shelter.
Both the parents did not bother about Manu.
Manu was taken in the BeKind Boys home in January 2012. This home is a protection home for boys like Manu.
Manu is now physically and psychologically keeping well at present. He is very active and also very jolly. He is making new friends and trying to adjust in the new environment.
Manu doing his part on Inauguration Day
Manu's story is just one of many of the children which benefit from the love and care from Bekind (IRL).
Since its foundation Bekind has raised more than €300,000 to help the poor in India.
For more information on Bekind (IRL) Limited, or for details on how you can help, please visit www.bekind.ie
Article in local Telegraph Kolkata
http://www.telegraphindia.com/1120404/jsp/calcutta/story_15330607.jsp
Click the above link to an article about Brian and his work which was featured in the Telegraph Kolkata.
Any donation to help us help the little ones without a voice would be most welcome. If you wish to contact Brian directly please phone 0872572907 or email brian@bekind.ie.
Our service to you
If you would like us to highlight your business or a special event, please contact Caroline Cassidy at 01 478 6600 or email ccassidy@annebrady.ie
Following several visits to India from 2005, Brian Flanagan (Founding Director) decided to set up the charity. Since then the charity has gone from strength to strength.
Brian's inspiration came from his son Shane's experiences in Calcutta in 2004, when Shane went as a volunteer with his school. He was one of 15 students, who went on a student exchange programme. Shane's experiences were to leave a marked impression on him and his fellow students. It was only by going as a volunteer himself with his lifelong friend and now fellow director, Niall Dalton, in 2005, did Brian realise the huge need of the street children of Calcutta.
On January 16th 2012 Bekind Boys' Home (BBH) opened its doors for the first time to 20 vulnerable, underprivileged boys, who are orphaned, abandoned, destitute or living at risk on the streets or in the slums of Calcutta.
The trustees of Bekind Ireland do not recieve any renumeration or expenses for their services. Overheads are minimal, therefore all funds are used for its projects in India.
Below is an inspirational story about a young boy called Manu. Manu is just one of the children who have benefitted from Bekind (IRL) Limited.
Manu Singh
Manu Singh is a 5 year old boy who lived with his parents at the pavements of Rambagan area (one of Kolkata’s red lighted localities). His mother used to work on the street and his father Ramu Singh is a daily labourer, his income was about 1euro per day.
Manu's parents did not take care of him. There is nobody else in the family to take care of the child either. He was neglected throughout. Manu roamed about aimlessly here and there in the streets and he did not go to school. He was suffering from the crisis of food and shelter.
Both the parents did not bother about Manu.
Manu was taken in the BeKind Boys home in January 2012. This home is a protection home for boys like Manu.
Manu is now physically and psychologically keeping well at present. He is very active and also very jolly. He is making new friends and trying to adjust in the new environment.
Manu doing his part on Inauguration Day
Manu's story is just one of many of the children which benefit from the love and care from Bekind (IRL).
Since its foundation Bekind has raised more than €300,000 to help the poor in India.
For more information on Bekind (IRL) Limited, or for details on how you can help, please visit www.bekind.ie
Article in local Telegraph Kolkata
http://www.telegraphindia.com/1120404/jsp/calcutta/story_15330607.jsp
Click the above link to an article about Brian and his work which was featured in the Telegraph Kolkata.
Any donation to help us help the little ones without a voice would be most welcome. If you wish to contact Brian directly please phone 0872572907 or email brian@bekind.ie.
Our service to you
If you would like us to highlight your business or a special event, please contact Caroline Cassidy at 01 478 6600 or email ccassidy@annebrady.ie
Seminar Invite - Improving Efficiency with MS Excel
08/03/12 10:38 Filed in: Seminar Invite
Seminar Invitation, 29th March 2012 MS Excel - Improving Efficiency
MS Excel is widely used in professional offices, but the question remains if it is being utilised to its full potential. This one hour free seminar aims to outline some essential MS Excel tools that will assist efficiency and accuracy in the workplace.
We invite you and/or your employees to the hour long training session on Thursday 29th March 2012 at 9am in our offices. There is no charge for this seminar.
Examples of some MS Excel topics covered on the day will include;
Who should attend?
This course is targeted at the day to day user of MS Excel who wishes to broaden their knowlege of the program. It will deal with topics on an intermediate level so basic knowledge is an advantage.
Booking is essential
As we need to confirm numbers in advance of the seminar, I would appreciate if you would provide us with the names of those who will be attending.
Please RSVP by Friday 23rd March to Caroline Cassidy at 01 478 6600 or email ccassidy@annebrady.ie.
MS Excel is widely used in professional offices, but the question remains if it is being utilised to its full potential. This one hour free seminar aims to outline some essential MS Excel tools that will assist efficiency and accuracy in the workplace.
We invite you and/or your employees to the hour long training session on Thursday 29th March 2012 at 9am in our offices. There is no charge for this seminar.
Examples of some MS Excel topics covered on the day will include;
- Summary of basic excel tools and shortcuts
- Financial functions
- Pivot tables
- Conditional formatting/Scenario Manager/Goal Seek
- Headers and footers / basic excel tools and shortcuts
- Custom views/Filters/Sorting Data
- Security/Passwords/Protection/Read-Only
Who should attend?
This course is targeted at the day to day user of MS Excel who wishes to broaden their knowlege of the program. It will deal with topics on an intermediate level so basic knowledge is an advantage.
Booking is essential
As we need to confirm numbers in advance of the seminar, I would appreciate if you would provide us with the names of those who will be attending.
Please RSVP by Friday 23rd March to Caroline Cassidy at 01 478 6600 or email ccassidy@annebrady.ie.
