REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements |
for the Year Ended |
30 September 2024 |
for |
Northern Ireland Forest School |
Association |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
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 |
Registered Charity number |
Registered office |
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 |
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 |
Other income |
Total |
EXPENDITURE ON |
Charitable activities |
Other |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 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 |
CURRENT ASSETS |
Debtors | 8 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 9 | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
NET ASSETS |
FUNDS | 12 |
Unrestricted funds | 106,879 |
Restricted funds | 35,000 |
TOTAL FUNDS | 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 |
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 |
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 |
5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
Unrestricted | Restricted | Total |
funds | funds | funds |
£ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
EXPENDITURE ON |
Charitable activities |
Other |
Total |
NET INCOME |
RECONCILIATION OF FUNDS |
Total funds brought forward | 87,809 | 35,000 |
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 |
AMORTISATION |
At 1 October 2023 and 30 September 2024 |
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 |
Additions |
At 30 September 2024 |
DEPRECIATION |
At 1 October 2023 |
Charge for year |
At 30 September 2024 |
NET BOOK VALUE |
At 30 September 2024 |
At 30 September 2023 |
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 |
9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
30/9/24 | 30/9/23 |
£ | £ |
Bank loans and overdrafts (see note 10) |
Social security and other taxes |
Accruals and deferred income |
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 |
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 |
Current liabilities | ( |
) | ( |
) | ( |
) |
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 | (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 | ) | - |
( |
) | (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 | ) | - |
( |
) | - |
TOTAL FUNDS | ( |
) | (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 |