The Trustees present their report and accounts for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Trust's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)
The Trust's objects as set out in the Memorandum and Articles of Association are to conserve the depleted grouse populations and their natural upland habitats in Ireland.
IGCT's aims are as follows:
- To create a sustainable and viable Grouse Moor, while at the same time improving habitat and biodiversity for other upland species.
- To inform and help resolve the longstanding hen harrier/red grouse debate on the basis of an equal partnership of all interested parties.
- To raise awareness: The IGCT aims to educate and demonstrate best practice in upland management in partnership with DAERA (Greenmount Agricultural College).
- A window of opportunity exists to form partnerships with land owners, government bodies and others to improve farming practices and conservation, and help fulfil EU objectives specific to Ireland together with UK objectives.
The IGCT created a unique partnership in the United Kingdom context with the Department of Agriculture, Environment & Rural Development (DAERA), the RSPB, the Northern Ireland Environment Agency (NIEA) and local stakeholders. This group is called the Glenwherry Heathland Regeneration Partnership, with IGCT representation from both Ian Glendinning (Managing Director) and Merlin Becker(Gamekeeper). The GHRP meets quarterly and has finalised a Master Plan, which we are in our Ninth year of.
The Master Plan aims to inform and if necessary, change current DAERA policy regarding their Countryside Management Scheme (CMS), which is currently rolled out throughout Northern Ireland on a uniform basis. The current CMS does not take into consideration habitat management practices for the regeneration of Grouse i.e. stocking densities, grazing regimes and Moorland management practices. Landowners who are not signed up to the CMS are currently exempt from any European or UK legislation. This arrangement is anomalous and, in our view, policy needs to become more aligned and coherent.
The Master Plan is the most significant achievement to date. It is hoped this document will result in a change in government legislation, as enforced by DAERA, mainly in relation to the burning of “blanket bog” which is currently prohibited within the Countryside Management Scheme (CMS) but allowed outside the scheme. We remain confident that research over the next few years will prove beyond doubt that the burning of “blanket bog” can deliver a benefit both for heath land regeneration and wildlife. To date the Heather Management Project has proven a significant increase of heather, up to 10%, in upland habitat across the project site. We also provide consultation to NI Fire & Rescue Service regarding wildfires and controlled heather burning.
RSPB have been supportive and helpful to the IGCT in negotiations with other parties over the Master Plan. The Game and Wildlife Conservation Trust (G&WCT) have assisted our progress. The IGCT has helped to initiate implementation of the DEARA 2003 Red Grouse Action Plan. There is also strong support for the work of IGCT from local stakeholders as it will bring clarity to the current policy and may provide opportunities for further diversification of farming activities.
We have been the main advisory body helping to put forward a Red Grouse Action Plan Delivery Group. This Group has made several presentations to Government Ministers and Government committee members, namely Edwin Poots DAERA and Jonathan Buckley Environment committee.
The IGCT is the leading agricultural body in Northern Ireland who can help Government fulfil EU Polices for both Grouse and Raptors. Parts of the Master Plan have already been adopted to set policy within Northern Ireland to assist upland management.
The IGCT is working successfully within an SPA (Special Protection Area) and has successfully increased numbers of Red Grouse by 1800% since inception.
The IGCT facilitates a Gamekeepers Course held at Greenmount which has proven very successful and is now in its fifth year.
The IGCT won the Gold Award at the 2019 prestigious Purdey Awards held at James Purdey and sons Mayfair London in recognition of its remarkable work in moorland management, which allowed it to arrest and reverse the decline of the population of Irish Grouse. The Purdey Awards have been held since 1999 and seek to promote a wider appreciation of the outstanding game and conservation work carried out by shoots throughout the UK.
57 hectares (140.85 acres) of deciduous forest have been removed from Glenwherry Hill Farm and converted to recovering bogland. Waders are returning to the recovering bogland such as Redshank, Golden Plover and Lapwing with these species nesting on site.
We successfully fledged 50 curlew chicks in 2024. The total number of fledged curlew over the wider project area was 41 chicks in 2025, of which 7 chicks fledged off the hill farm/GHRP area. A success which has been achieved in co-operation with the RSPB.
The IGCT propose to restore 250 acres plus, of hummock rank heather by reseeding to achieve a healthy habitat of flora and fauna on these parts of the Glenwherry Hill Farm. In doing so and research proven, this practice could then be applied throughout the uplands and included under environmental farm schemes.
The IGCT has promoted test plots wired off to research the success or otherwise of burnt, flailed and reseeded areas which will be undisturbed by grazing animals. This is in association with AFBI, to ascertain best practice of habitat improvement.
The charity had net expenditure of £24,069 (2024: net income of £15,745) for the year ended 31 March 2025. All funds are unrestricted.
It is the policy of the Trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to twelve month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Trusts current activities while consideration is given to ways in which additional funds may be raised. The level of reserves has been maintained throughout the year.
The Trustees have assessed the major risks to which the Trust is exposed, and are satisfied that systems are in place to mitigate exposure.
The IGCT has achieved a considerable amount in the short time that it has been around. Relying entirely on the generosity of its founding subscribers, the Trust has successfully managed to get the first project to save the Irish Grouse underway. The success of the project at Glenwherry has attracted the attention of government bodies and will assist in their obligations to fulfil EU objectives and the case for directing resources towards investment into the management of Ireland's uplands has gathered pace.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should undertake.
The Trust is a company limited by guarantee.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The Board of Directors operates as detailed in the governing document for the charity, its Memorandum and
Articles of Association.
The Trustees' report was approved by the Board of Trustees.
The Trustees, who are also the directors of The Irish Grouse Conservation Trust for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Trust and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Trust and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report on the accounts of the Trust for the year ended 31 March 2025, which are set out on pages 7 to 14.
The trustees, who are also the directors of The Irish Grouse Conservation Trust for the purposes of company law, 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
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 us 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.
In connection with my examination, no matter has come to my attention:
which gives us reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Investments
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The Irish Grouse Conservation Trust is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 4th Floor Donegall House, 7 Donegall Square North, Belfast, BT1 5GB.
The financial statements have been prepared in accordance with the Trust's Memorandum of Articles and Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The Trust is a Public Benefit Entity as defined by FRS 102.
The Trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the receipt.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the Trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The Trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Trust's balance sheet when the Trust becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Trust’s contractual obligations expire or are discharged or cancelled.
In the application of the Trust’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Donations
Gift aid refund
Other income
Investments
Power, light and heat
Repairs and maintenance
Premises insurance
Hire of equipment
Computer running costs
Motor
Sundry
Bank charges
Dog food
Governance costs includes payments to the independent examiners of £1,100 (2024- £1,000) for independent examination fees.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year (2024 - none).