IRIS Accounts Production v25.1.4.42 Other Company accounts True false Pounds 1.10.23 30.9.24 30.9.24 FY G Lyttle J McDaid P M O'Kane FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhNI0705712023-09-30NI0705712024-09-30NI0705712023-10-012024-09-30NI0705712022-09-30NI0705712022-10-012023-09-30NI0705712023-09-30NI070571ns0:CharitableCompanyLimitedByGuarantee2023-10-012024-09-30NI070571ns15:PoundSterling2023-10-012024-09-30NI070571ns0:Trustee22023-10-012024-09-30NI070571ns0:Trustee12023-10-012024-09-30NI070571ns0:Trustee32023-10-012024-09-30NI070571ns11:FRS1022023-10-012024-09-30NI070571ns11:IndependentExaminationCharity2023-10-012024-09-30NI070571ns11:SmallCompaniesRegimeForAccounts2023-10-012024-09-30NI070571ns11:FullAccounts2023-10-012024-09-30NI070571ns11:CharitiesSORP2023-10-012024-09-30NI07057122023-10-012024-09-30NI070571ns16:EnglandWales2023-10-012024-09-30NI070571ns11:RegisteredOffice2023-10-012024-09-30NI070571ns0:TotalUnrestrictedFunds2023-10-012024-09-30NI070571ns0:TotalRestrictedIncomeFunds2023-10-012024-09-30NI070571ns0:Activity82023-10-012024-09-30NI070571ns0:TotalUnrestrictedFundsns0:Activity82023-10-012024-09-30NI070571ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-10-012024-09-30NI070571ns0:Activity82022-10-012023-09-30NI070571ns0:TotalUnrestrictedFunds2023-09-30NI070571ns0:TotalRestrictedIncomeFunds2023-09-30NI070571ns0:TotalUnrestrictedFunds2024-09-30NI070571ns0:TotalRestrictedIncomeFunds2024-09-30NI070571ns10:WithinOneYear2024-09-30NI070571ns10:WithinOneYear2023-09-30NI07057122023-10-012024-09-30NI070571ns10:OwnedAssets2023-10-012024-09-30NI070571ns10:OwnedAssets2022-10-012023-09-30NI070571ns0:TotalUnrestrictedFunds2022-10-012023-09-30NI070571ns0:TotalRestrictedIncomeFunds2022-10-012023-09-30NI070571ns0:TotalUnrestrictedFundsns0:Activity82022-10-012023-09-30NI070571ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-10-012023-09-30NI070571ns10:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-09-30NI070571ns10:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-09-30NI070571ns10:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-09-30NI070571ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-09-30NI070571ns10:PlantMachinery2023-09-30NI070571ns10:FurnitureFittings2023-09-30NI070571ns10:MotorVehicles2023-09-30NI070571ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-10-012024-09-30NI070571ns10:PlantMachinery2023-10-012024-09-30NI070571ns10:FurnitureFittings2023-10-012024-09-30NI070571ns10:MotorVehicles2023-10-012024-09-30NI070571ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-09-30NI070571ns10:PlantMachinery2024-09-30NI070571ns10:FurnitureFittings2024-09-30NI070571ns10:MotorVehicles2024-09-30NI070571ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-09-30NI070571ns10:PlantMachinery2023-09-30NI070571ns10:FurnitureFittings2023-09-30NI070571ns10:MotorVehicles2023-09-30
REGISTERED COMPANY NUMBER: NI070571 (Northern Ireland)
REGISTERED CHARITY NUMBER: 100975














Report of the Trustees and

Unaudited Financial Statements
for the Year Ended
30 September 2024

for

Northern Ireland Forest School
Association

Northern Ireland Forest School
Association

Contents of the Financial Statements
for the Year Ended 30 September 2024










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 14

Northern Ireland Forest School
Association (Registered number: NI070571)

Report of the Trustees
for the Year Ended 30 September 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).


OBJECTIVES AND ACTIVITIES
Significant Activities
The Company develops and delivers sustainable environmental education programmes to schools and youth
organisations across Northern Ireland. We also advise on conservation issues and help organisations create or enhance wildlife areas, for example, local authority parks or school grounds.

ACHIEVEMENT AND PERFORMANCE
All of the programmes run by NIFSA come under the heading "Learning Without Walls". The specific programmes can be broken down as follows:

Forest School Awards: this is the outreach programme to deliver Learning Without Walls to local communities. NIFSA currently work with nearly 300 qualified Forest Schools and are training a further 60 schools annually to become qualified. The Forest School Awards are supported by Mid-Ulster Council, Lisburn and Castlereagh Council, Mid and East Antrim Council, Fermanagh and Omagh Council, Antrim and Newtownabbey Council, Belfast City Council, North Down and N'Ards Council and the NI Environment Agency Environment Fund.

They are also financially supported by the Dufferin Foundation and the Drumlin Wind CoOperative.

Funding has been secured to train 60 schools a year.

NIFSA currently support an average of 5,000 pupils being taught outside every month.

Clandeboye Nature Rangers: this is primarily an after-school Forest School serving the Bangor area. It is based in Lady Dufferin's estate - Clandeboye Estate. An average of 21 children are picked up from 10 schools in North Down. Mid Term and Summer Holiday programmes are also run annually. These all prove very popular with waiting lists now in operation. In addition, school groups and nurseries visit Clandeboye to have a forest school experience. Usually, 2 or 3 groups attend weekly.

MCC Builds (trading as Koolcabins) were taken to court to retrieve the downpayment on the building. No successful conclusion as yet and not hopeful. Clandeboye Estate and The Dufferin Foundation have now undertaken the building project. They have appointed a dedicated architect to oversee the new build. Totalis is the company undertaking the building work. Work commenced in May 2024 with a completion date of March 2025.

Development of other projects

Nature Ranger Clubs - still progressing working with schools to support them running their own Nature Ranger Club.
Summer schemes - Caoimhe organises summer schemes using Forest School Leaders who want to do some extra work over the summer months in their own schools.
Intergenerational - funded by Radius Housing - nurseries work alongside nearby Folds with participants from both working together in Forest School sessions.

We will monitor each programme over the year to see if it is viable and sustainable.


Northern Ireland Forest School
Association (Registered number: NI070571)

Report of the Trustees
for the Year Ended 30 September 2024


FINANCIAL REVIEW
Financial position
Principal funding sources:
The principal funding sources of the charity is through Local Authority training and development, Club fees,
Memberships and Donations.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing documents, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Company is established to promote the benefit of the public, and in particular children (hereinafter referred to as 'beneficiaries') by providing facilities for education and recreation in the context of the natural woodland environment across Northern Ireland (hereinafter called the "area of benefit") without distinction of age, gender, disability, sexual orientation, nationality, ethnic identity, political or religious opinion, by associating the statutory authorities, community and voluntary organizations and the inhabitants in a common effort, with the object of improving the conditions of life for the said beneficiaries and in particular:

a) to advance the education of children, young people, and the general public in issues relating to conservation, biodiversity, ecology and the environments, and in particular as these relate to woodland and forestry environments

b) to maintain and manage or co-operate with any local authority in the maintenance of a centre or centres in the area of benefits for activities promoted by the association (hereinafter called "the Centre").

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
NI070571 (Northern Ireland)

Registered Charity number
100975

Registered office
NIFSA
Dendron Lodge
Clandeboye Estate
Bangor
Co. Down
BT19 1RN

Trustees
The trustees, all of whom served during the year, were as follows:

G Lyttle
J McDaid
P M O'Kane

Independent Examiner
M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH


Northern Ireland Forest School
Association (Registered number: NI070571)

Report of the Trustees
for the Year Ended 30 September 2024


Approved by order of the board of trustees on 25 June 2025 and signed on its behalf by:





J McDaid - Trustee

Independent Examiner's Report to the Trustees of
Northern Ireland Forest School
Association


I report on the accounts of the company for the year ended 30 September 2024, which are set out on pages five to fourteen.

Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under Section 65 of the Charities Act
- follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
- state whether particular matters have come to my attention.

Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
2. That the accounts do not accord with those accounting records
3. That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in Ireland which is one of the listed bodies.

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.








Seamus McLernon

M.B.McGrady & Co
Chartered Accountants
Suite 2B
Cadogan House
322 Lisburn Road
Belfast
Co. Antrim
BT9 6GH


Independent Examiner's Report to the Trustees of
Northern Ireland Forest School
Association

25 June 2025

Northern Ireland Forest School
Association

Statement of Financial Activities
for the Year Ended 30 September 2024

30/9/24 30/9/23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 203,151 73,813 276,964 300,074

Other income 3,033 - 3,033 -
Total 206,184 73,813 279,997 300,074

EXPENDITURE ON
Charitable activities
Unrestricted 236,039 73,813 309,852 280,492

Other 512 - 512 512
Total 236,551 73,813 310,364 281,004

NET INCOME/(EXPENDITURE) (30,367 ) - (30,367 ) 19,070


RECONCILIATION OF FUNDS
Total funds brought forward 106,879 35,000 141,879 122,809

TOTAL FUNDS CARRIED FORWARD 76,512 35,000 111,512 141,879

Northern Ireland Forest School
Association (Registered number: NI070571)

Balance Sheet
30 September 2024

30/9/24 30/9/23
Notes £    £   
FIXED ASSETS
Tangible assets 7 7,991 6,551

CURRENT ASSETS
Debtors 8 5,485 30,231
Cash at bank 105,657 112,510
111,142 142,741

CREDITORS
Amounts falling due within one year 9 (7,621 ) (7,413 )

NET CURRENT ASSETS 103,521 135,328

TOTAL ASSETS LESS CURRENT
LIABILITIES

111,512

141,879

NET ASSETS 111,512 141,879
FUNDS 12
Unrestricted funds 76,512 106,879
Restricted funds 35,000 35,000
TOTAL FUNDS 111,512 141,879

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Northern Ireland Forest School
Association (Registered number: NI070571)

Balance Sheet - continued
30 September 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2025 and were signed on its behalf by:





J McDaid - Trustee

Northern Ireland Forest School
Association

Notes to the Financial Statements
for the Year Ended 30 September 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Buildings - 10% on cost
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


Northern Ireland Forest School
Association

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30/9/24 30/9/23
£    £   
Depreciation - owned assets 1,900 3,406
Other operating leases 18,353 17,495

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.


4. STAFF COSTS

The average monthly number of employees during the year was as follows:

30/9/24 30/9/23
Administrative staff 15 13

No employees received emoluments in excess of £60,000.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 240,465 59,609 300,074

EXPENDITURE ON
Charitable activities
Unrestricted 220,883 59,609 280,492

Other 512 - 512
Total 221,395 59,609 281,004

NET INCOME 19,070 - 19,070


RECONCILIATION OF FUNDS
Total funds brought forward 87,809 35,000 122,809

Northern Ireland Forest School
Association

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

TOTAL FUNDS CARRIED FORWARD 106,879 35,000 141,879

6. INTANGIBLE FIXED ASSETS
Website
Design
£   
COST
At 1 October 2023 and 30 September 2024 17,000
AMORTISATION
At 1 October 2023 and 30 September 2024 17,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

7. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
Buildings machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 October 2023 5,120 16,205 5,064 9,570 35,959
Additions - - 3,340 - 3,340
At 30 September 2024 5,120 16,205 8,404 9,570 39,299
DEPRECIATION
At 1 October 2023 512 16,205 3,121 9,570 29,408
Charge for year 512 - 1,388 - 1,900
At 30 September 2024 1,024 16,205 4,509 9,570 31,308
NET BOOK VALUE
At 30 September 2024 4,096 - 3,895 - 7,991
At 30 September 2023 4,608 - 1,943 - 6,551


Northern Ireland Forest School
Association

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 5,485 30,231

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Bank loans and overdrafts (see note 10) - 150
Social security and other taxes 4,341 3,771
Accruals and deferred income 3,280 3,492
7,621 7,413

10. LOANS

An analysis of the maturity of loans is given below:

30/9/24 30/9/23
£    £   
Amounts falling due within one year on demand:
Bank overdrafts - 150

11. ANALYSIS OF NET ASSETS BETWEEN FUNDS
30/9/24 30/9/23
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Fixed assets (27,009 ) 35,000 7,991 6,551
Current assets 111,142 - 111,142 142,741
Current liabilities (7,621 ) - (7,621 ) (7,413 )
76,512 35,000 111,512 141,879

12. MOVEMENT IN FUNDS
Net
At movement At
1/10/23 in funds 30/9/24
£    £    £   
Unrestricted funds
General fund 106,879 (30,367 ) 76,512

Restricted funds
DAERA 35,000 - 35,000

TOTAL FUNDS 141,879 (30,367 ) 111,512

Northern Ireland Forest School
Association

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 175,785 (206,152 ) (30,367 )
Nature Rangers Club 30,399 (30,399 ) -
206,184 (236,551 ) (30,367 )
Restricted funds
HazelWood 1,188 (1,188 ) -
DAERA 45,000 (45,000 ) -
National Lottery 23,625 (23,625 ) -
Halifax 4,000 (4,000 ) -
73,813 (73,813 ) -
TOTAL FUNDS 279,997 (310,364 ) (30,367 )


Comparatives for movement in funds

Net
At movement At
1/10/22 in funds 30/9/23
£    £    £   
Unrestricted funds
General fund 87,809 19,070 106,879

Restricted funds
DAERA 35,000 - 35,000

TOTAL FUNDS 122,809 19,070 141,879

Northern Ireland Forest School
Association

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 232,334 (213,264 ) 19,070
Nature Rangers Club 8,131 (8,131 ) -
240,465 (221,395 ) 19,070
Restricted funds
HazelWood 4,546 (4,546 ) -
DAERA 23,563 (23,563 ) -
National Lottery 31,500 (31,500 ) -
59,609 (59,609 ) -
TOTAL FUNDS 300,074 (281,004 ) 19,070

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1/10/22 in funds 30/9/24
£    £    £   
Unrestricted funds
General fund 87,809 (11,297 ) 76,512

Restricted funds
DAERA 35,000 - 35,000

TOTAL FUNDS 122,809 (11,297 ) 111,512

Northern Ireland Forest School
Association

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024


12. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 408,119 (419,416 ) (11,297 )
Nature Rangers Club 38,530 (38,530 ) -
446,649 (457,946 ) (11,297 )
Restricted funds
HazelWood 5,734 (5,734 ) -
DAERA 68,563 (68,563 ) -
National Lottery 55,125 (55,125 ) -
Halifax 4,000 (4,000 ) -
133,422 (133,422 ) -
TOTAL FUNDS 580,071 (591,368 ) (11,297 )

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2024.