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2025-03-31-accounts

REGISTERED COMPANY NUMBER: 07705219 (England and Wales) REGISTERED CHARITY NUMBER: 1149280

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 11
Report of the Independent Auditors 12 to 14
Statement of Financial Activities 15
Balance Sheet 16
Cash Flow Statement 17
Notes to the Cash Flow Statement 18
Notes to the Financial Statements 19 to 26

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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 31 March 2025. 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 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Founded in Northwest Wales in 2004 and now operating across the UK, The Outdoor Partnership (TOP) has been successfully 'Enhancing People's Lives through Outdoor Activity" for 18 years. This means the charity has been creating real employment opportunities for young people in the outdoors; empowering communities and removing inequality of access to outdoor activity for underrepresented and disadvantaged groups; empowering and enabling people to make informed positive Mental and Physical health decisions.

Teaching respect and care for our natural environment, TOP works to support the people of Wales and other UK areas to take up outdoor activities as a life-long pursuit. Its new strategy has defined its VISION for the next ten years of 'Enhancing people's lives through outdoor activity'. This VISION means enhancing people's physical and mental health and wellbeing, the economic return (including employment), the social value through outdoor activity, grassroots participation in outdoor activities. & engaging diverse groups of people.

Our objectives

  1. Seek to deliver generational change to encourage lifelong participation in outdoor activity and support the recovery from the Covid-19 pandemic.

  2. Building capacity to support local participation, performance, skills development (first time experiences - through to long term sustainability and life-long activities) and employment for all ages.

  3. Enhancing the partner delivery model to develop the current framework across the rest of Wales and throughout the UK.

  4. Development of quality products to provide enjoyable outdoor experiences.

Our Priorities

Public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.

Volunteers

The current value of volunteers supporting the charity based on commercial instructor rates is approximately £2.6 million per year.

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities - How our activities deliver public benefit.

The Outdoor Partnership is an award-winning charity with a vision of enhancing people's lives through outdoor activities. Each year, we inspire local people to engage in our programmes through participation, education, volunteering, and employment to improve health, social and economic well-being, breaking down barriers to make the outdoors accessible to all.

The Outdoor Partnership works to support people in deprived communities (Currently across Wales; Ayrshire in Scotland; Southeast and the Sprerrin's regions in Ireland; Plymouth, Cumbria, North Yorkshire and Coventry in England), using outdoor activity to develop social cohesion, community capacity, independence and sustainability.

The Outdoor Partnership's strategic approach envisages a 'generational change' where engagement with outdoor activities is the 'norm' an accepted feature of the regular lifestyles of the local population. As a result of its work to date the charity and its partners has achieved several key outcomes which has resulted in a Social Return on Investment of £8.07 for every £1 spent over the last year.

We've had another successful year supporting our communities, our partner organisations and both the groups and individuals with whom we work. I hope this brief report manages to capture a flavour of the positive work that has taken place during the past 12 months.

We've been developing new relationships with our Sports Councils across the home nations over the last year. We secured £250k from Sport England Pilot Funding to embed our work in England and expand to a new region. We're pleased to announce that we will be working in partnership with Active Devon and Torbay on the Move, to expand our work in the Torbay region of Devon this Autumn.

For the third year running TOP have been awarded over £100,000 from the Carers Trust, to deliver a programme of activities for young unpaid carers across Wales. Last year alone 1166 young carers took part in Outdoor Activities with 737 of those benefiting from our programmes for the first time.

In October we were invited to be a panel member as part of a Short Breaks Conference in Cardiff, with HRH Princess Royal in attendance.

In July of this year, we were once again invited to be part of a diverse set of panel members showcasing the successful delivery of the National Short Breaks Scheme and showcase the flexibility of the scheme. Our officers delivered a presentation on how The Outdoor Partnership, as a non-carer's organisation, has supported young carers and how our organisation has developed, to meet the needs of the carers and gone on to achieve the Investors in Carers Bronze Award.

We've played an active role alongside our colleagues in the Outdoor Alliance Wales in the development of a new Manifesto for the Outdoors which will be officially launched in the Senedd in September.

We are grateful to all our funders, sponsors, volunteers, and stakeholders for their continued support. Our thanks go to both employees and the partners and consultants of TOP who have given their time and expertise over the last twelve months.

Collectively the charity has created 26,365 outdoor activity opportunities for residents across our 12 areas of operation many of which were from under-represented and disadvantaged groups.

1. Community Cohesion (formally known as the Community Development Programme)

The programme aims to inspire children, young people and adults to fulfil their full potential within their community including the take up of outdoor activity as a lifelong pursuit . This year 5364 people benefited from the programme in a variety of targeted projects including taster sessions and development programmes and progression to ongoing provision in community-based outdoor activity clubs.

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Our Development Officers supported 88 clubs across the 12 regions over the last 12 months. Their support allowed the clubs to increase membership, become more inclusive in their approach and become more financially viable. The clubs provided opportunities for over 6000 people of all ages. The social value of the support given to clubs over the last 12 months was £1.67 million.

2. Volunteer Programme

Our volunteering programmes is open to anyone wishing to volunteer in the outdoor sector and we can advise and support volunteers looking for opportunities to help within their local community. Our main volunteering programmes includes Volunteer Ambassadors, Club Volunteering and Coach Education, Caru Eryri focuses on upskilling and empowering new and existing volunteers in local clubs and communities. We work alongside other organisations to co-ordinate volunteer experiences and share information on various volunteering opportunities.

The commitment of you, our volunteers is astounding. If the same contribution had to be purchased it would cost a minimum of £2.6 million per annum.

3. Pathways to Employment

This programme uses outdoor activities to engage and support people on a pathway to employment. Participants are often accessing outdoor activities for the first time or looking to develop their personal and/or professional skills, leading to a more active lifestyle. The instructor / participant ratio is often low depending on the abilities and additional needs of the participants. The programme supported 223 people over the last year with 42% of individuals reporting improvements in their mental wellbeing and 32% of individuals felt more independent. Individuals also reported improvements in their physical health and many felt less isolated.

4. Equality, diversity and inclusion

We believe that everyone should be able to enjoy the benefits of being in the outdoors. We have a range of projects that aims to support those who have traditionally been underrepresented in the outdoors and has faced barriers to take part in outdoor activities. These projects include This Girls Adventure, Inclusive Adventure, Welsh Language projects, and Young Carers Adventure programme.

A total of 10,301 people benefited from the programme, with 50% reporting improvements in their mental well-being. The Social Value of the programme over the last 12 months was £6 million.

5. Health and Wellbeing programme

The Health and Wellbeing programme brings together a collaboration of partners from the outdoor and health sectors to increase physical activity levels, improve mental and physical health and provide links with local community clubs and groups enabling people to lead independent long term active lifestyles. This project is building on the growing field of research, prescribing people activities for their health, rather than medication and is known as social prescribing.

The social value of the programme over the last 12 months was £1.97 million.

6. Adventure Learning

We are now in the second year of piloting TOP ALF in Wales and having identified further funding, we will be expanding the pilot to include up to a further 25 schools throughout the country.

The framework has gained the support of the Cross-Party Group for the Outdoor Sector, and discussions have taken place with Welsh Government and Qualifications Wales around potential support, to roll out the framework Nationally.

Meanwhile the framework has been translated to support the English facing Curriculum, with a pilot currently being run in the County Durham region. A further six regions across England have shown an interest in piloting the framework and are currently identifying funding to access the support.

Social media coverage

Our Social Media impact increased from 15,000 followers last year to over 18,000 followers and over 6 million reach/impressions via Facebook, Instagram, Twitter, and LinkedIn. Our "This Girls Adventure" Facebook page now has over 1400 followers.

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Social Value

We continue to embed Social Value within the organisation. Working with Mantell Gwynedd and Social Value Cymru we produced our first Social Impact Report in April this year.

The report produced a Social Return on Investment evaluation of our work across all our regions of operation and demonstrated that for every £1.00 invested in our work from April 2024 to the end of March 2025, we returned a total of £8.07 to our participants lives.

Equality, diversity and Inclusion

We are striving towards achieving Gold INSPORT Accreditation and have embedded the UK wide 'Moving to Inclusion' framework within the organisation ensuring that we play our part in making the outdoor sector more diverse, inclusive and socially responsible.

Our 10-year Strategy

We undertook our first 3-yearly interim review of our 10-year rolling strategy earlier this year and we would like to thank RPT Consulting who supported us through process and a big thank you to all those who contributed to the review including our partners, stakeholders, our staff team and Trustees, our services users and potential service users.

The Outdoor Partnership is well placed to help divert people from the NHS, improving peoples' mental health and increasing physical activity levels. TOP can create community cohesion by supporting existing and creating new community-based outdoor clubs and hubs and capitalise on the fantastic volunteer workforce that exists in the sector and ensure opportunities are inclusive to all.

We are already seeing examples of sharing knowledge and good practice across all four home nations. For further information on our programmes, our impact and insights please visit https://outdoorpartnership.co.uk/ or visit our social media platforms https://www.facebook.com/OutdoorPartnership/ https://www.instagram.com/paa.top/ @PAA_TOP

FINAL WORDS....

A total of 26,365 people engaged and benefited from our programmes last year, many of which were from under-represented and disadvantaged groups.

THE NEXT STEPS...

On behalf of the Board I would like to thank our Chief Executive Officer, who is responsible for driving and leading the Charity strategically, the Programme Manager who leads on the operational work of the organisation and our Finance Manager who has overall oversight and management of all financial aspects of the charity and all our Development Officers for the amazing impact they are having in their regions.

This year has been another exceptional year, and they have proved to be an exceptional team. Next year we will continue to look for opportunities to influence nationally and share our experience with our regions across Wales and the UK. Our work has taught us all just how important it is that our communities access the outdoors, the importance of nature and the natural environment and that that we all could do with a little help with using it sensibly, safely and in a sustainable way.

Our success is due to our Members, Volunteers, Trustees, consultants and our dedicated and committed Staff Team. DIOLCH YN FAWR - THANK YOU.

FINANCIAL REVIEW

Financial position

During the year the Unrestricted funds have risen by £92,434 to £939,635, which supports our Reserves Policy (outlined below), and the Restricted funds have decreased by £2,315 to £260,711.

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FINANCIAL REVIEW

Principal funding sources

The principal funding sources were TNLCF (UK portfolio) TNLCF Wales, Sport Wales, Sport Northern Ireland, Nuclear Decommissioning Authority, Actif North Wales and Welsh Government Enabling Natural Resources and Wellbeing (ENRaW) grant and AMSER funding.

Reserves policy

The charity aims to keep reserves equivalent to 12 months (maximum) running costs, to be able to maintain the operations of the charity, in the event of any funding shortfall. The current reserve supports 10 months of contingency for the Charity which currently sits in the unrestricted funds.

FUTURE PLANS

The Chief Executive Officer routinely reviews funding income and associated expenditure for future periods of up to two to three years and disseminates this information to the trustees in board meetings.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Invitations for nominations for the position of trustees will be sent to all members with the notice of the AGM. Completed nominations will be accepted up to seven days before the date of the meeting. All nominations require the signature of the nominated person and the signature of a proposer and seconder, all of which shall be members of the charity.

Trustees are elected in the AGM and can serve up to three terms of three years each. Trustees representing the charity come with a breadth of understanding gained from their own experiences of the outdoors, their roles as volunteers within their respective organisations and equally important, the knowledge and skills gained from their chosen field of employment.

Organisational structure

The Stakeholder Groups meet at least twice a year, excluding the AGM. These meetings include the stakeholders and board members. The board of trustees meet at least four times a year and more if necessary.

The minutes from the previous meeting, an agenda, CEO report (quarterly updates and performance outcomes) are circulated prior to the scheduled meetings. Future aims and ambitions are considered in conjunction with the ongoing programme. Any discussion papers circulated prior to the meeting will be discussed and considered.

There are currently eight trustees on the board based on competencies and skills. The company secretary who is also the chief executive officer (CEO) and programme manager sit on the board but have no voting rights.

Induction and training of new trustees

New trustees will go through an induction process as part of the charity's induction and training policy and this includes an overview of the charity, policies and procedures, staff structure, dates of board meetings and the charity's strategy. New trustees must complete the trustee declaration.

Related parties

Due to the nature of the charity's operations and the composition of the board of trustees it is inevitable that transactions will take place with organisations in which a member may have an interest. All transactions involving organisations in which a trustee may have an interest are conducted at arm's length. The Charity has a policy that all trustees must declare an interest if a related party transaction occurs.

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Charity maintains a Corporate Risk register incorporating financial and operations risks in carrying out its objectives and are satisfied that systems are in place to mitigate exposure to major risk and is regularly updated and checked by the CEO and the Board. Workplace risk assessments have been carried out for all operational processes and are regularly updated and checked by the CEO.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

07705219 (England and Wales)

Registered Charity number

1149280

Registered office

Plas Menai National Outdoor Centre Caernarfon Gwynedd LL55 1UE

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Trustees

P W Airey Mrs J Edwards Mrs J Owen P N H Frost S I Wallace Ms L Watkins Ms M L Hollings Ms F F Johnson (appointed 24.9.24)

Stakeholders

Sport Wales NDA Natural Resources Wales The National Lottery Community Fund Youth Hostel Association Canoe Wales Conwy County Borough Council Anglesey County Council Byw'n Iach Disability Sport Wales RYA Cymru Wales Urdd Gobaith Cymru Welsh Cycling DofE Cymru Snowdonia National Park Snowdonia Society Bangor University Education Visits Advisor NW Wales Institute of Outdoor Learning The Conway Centre Mountain Training Cymru Plas Menai Betsi Cadwaladr University Health Board Public Health Wales Field Studies Council Wrexham Council Nant Bwlch yr Haearn Pembrokeshire Coastal Forum Carmarthenshire Local Authority Menter Gorllewin Sir Gar Llandysul Paddlers Tyf Adventure Beyond Pembrokeshire Local Authority Neath Port Talbot Local Authority Swansea Local Authority Pembrokeshire College Hafal / Adferiad Coleg Sir Gar EYST Penllergare Woods Get Out and Get Active Coleg Gwent Monmouthshire County Council

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Borderlands First Aid Manzoku Mountaineering Caerphilly County Council Brecon Beacons National Park Authority Llangorse Multi-Activity Centre Newport City Council Beverage Marshall LTD South Ayrshire Council - Dolphin House Field Study Centre - Millport Active Cumbria Copeland Borough Council Whitehaven Harbour Youth Project BMC Copeland Canoe Club Copeland Youth Network Cumbria Outdoors Place Innovation Cumbria Canoeists Kepplewray Centre Whitehaven Harbour Commissioners National Trust Cycling Ireland Mountaineering Ireland Northern Ireland Orienteering Education Authority Ards and North Down Council Armagh, Banbridge and Craigavon Council RYA Northern Ireland ORNI Greenhill YMCA Newry, Mourne and Down Council Sport Northern Ireland Duke of Edinburgh Award Think Active Warwickshire Wildlife Trust CV Life Wild Earth Positive Youth Foundation Starfish Collaborative Active Inclusion Network Roots to Nature Coventry CC - Parks & Green Spaces Coventry CC - Coventry Outdoors Voluntary Action Coventry Canal and River Trust Belong Adventures Actif Gogledd Cymru/North Wales Aura Leisure and Libraries (Flintshire) British Canoeing British Mountaineering Council CaVCA Department for work and pensions East Barnby East Coast Climbing Crew Eastfield Regen

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FutureworksNY Torfaen County Council Aneurin Bevan University Health Board South Wales Outdoor Activity Providers Group Aneurin Leisure Trust Newport Live MonLife Connect MonLife Outdoor Adventure Caerphilly Adventures Blue Dot Adventure Argoed Lwyd Outdoor Centre OLN Ceredigion Ceredigion Actif PAVO Ramblers Cymru Adventures with Will Sport Powys Powys CC Crosfield Outdoors Ceredigion CC Coed Lleol Ceredigion Youth Services NPTC Menter Brycheiniog a Maesyfed RNLI Woodlands Outdoor Education Centre BMC Cymru Prince's Trust Colegau Cymru Prestwick Sailing Club Above Adventure Climbing Centre Learning Outdoor Support Team (LOST) Kyle Kayak Club Arran Outdoor Education Centre Craufurdland Estate Newmilns Snow and Sport Complex Adventure Centre for Education - ACE Gallows Close Centre Hey Smile Foundation Large Outdoors North York Moors Association North Yorkshire Council North Yorkshire Sport North Yorkshire Youth Outdoor & Active C.I.C Raincliffe Woods CIC Scarborough District Canoe club & Scaborough Mates Scarborough Surf School School Games SeeChange SWR Mind YMCA Yorkshire Coast Mid Ulster District Council Fermanagh Omagh District Council Causeway Coast & Glens Council

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

Derry and Strabane Council Sperrins Partnership Ulster Federation of Rambling Clubs Canoe Association of Northern Ireland British Orienteering (NI) Ulster Angling Federation National Coarse Fishing Federation of Ireland Swim Ulster (Open Water) Owenkillew/Gortin Outdoor Activiy Centre Erne Paddlers Plymouth City Council Mount Batten Watersports Charity Improving Lives Charity Plymouth and Devon Racial Equality Council SW Coast Path Trust Pride in Plymouth Plymouth Schools Sports Partnership Plymouth Octopus Project Independent - Trevor Quinn

Company Secretary

Ms T Evans

Auditors

Williams Denton Cyf Chartered Certified Accountants Statutory Auditors Glaslyn Ffordd y Parc Parc Menai Bangor Gwynedd LL57 4FE

COMMENCEMENT OF ACTIVITIES

The Outdoor Partnership was formed in 2005, and incorporated into a company limited by guarantee on 14 July 2011. The company achieved registered charity status on 11 October 2012.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Y Bartneriaeth Awyr Agored The Outdoor Partnership for the purposes of company law) are responsible for preparing the Report of the Trustees 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, Williams Denton Cyf, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................

P W Airey - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

Opinion

We have audited the financial statements of Y Bartneriaeth Awyr Agored The Outdoor Partnership (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud.

We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and enquiries of legal counsel. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.

We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Martin Barrett (Senior Statutory Auditor) for and on behalf of Williams Denton Cyf Chartered Certified Accountants Statutory Auditors Glaslyn Ffordd y Parc Parc Menai Bangor Gwynedd LL57 4FE

29 September 2025 Date: .............................................

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Outdoor activities
Investment income
3
Total
EXPENDITURE ON
Charitable activities
5
Outdoor activities
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
125
283,863
14,719
298,707
206,275
92,432
847,201
939,633		 Restricted
funds
£
1,213
909,079
-
910,292
912,605
(2,313)
263,026
260,713		 2025
Total
funds
£
1,338
1,192,942
14,719
1,208,999
1,118,880
90,119
1,110,227
1,200,346		 2024
Total
funds
£
6,405
1,009,729
10,505
1,026,639
1,081,805
(55,166)
1,165,393
1,110,227

The notes form part of these financial statements

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Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP (REGISTERED NUMBER: 07705219)

BALANCE SHEET 31 MARCH 2025

Notes
CURRENT ASSETS
Debtors
11
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
3,855
950,853
954,708
(15,073)
939,635
939,635
939,635		 Restricted
funds
£
59,672
238,243
297,915
(37,204)
260,711
260,711
260,711		 2025
Total
funds
£
63,527
1,189,096
1,252,623
(52,277)
1,200,346
1,200,346
1,200,346
939,635
260,711
1,200,346		 2024
Total
funds
£
33,776
1,166,319
1,200,095
(89,868)
1,110,227
1,110,227
1,110,227
847,201
263,026
1,110,227

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 ............................................. and were signed on its behalf by:

.............................................

P W Airey - Trustee

The notes form part of these financial statements

Page 16

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 2025
£
8,058
8,058
14,719
14,719
22,777
1,166,319
1,189,096		 2024
£
60,027
60,027
10,505
10,505
70,532
1,095,787
1,166,319

The notes form part of these financial statements

Page 17

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

1.
RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM
OPERATING ACTIVITIES
2025
£
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
90,119
Adjustments for:
Interest received
(14,719)
(Increase)/decrease in debtors
(29,751)
Decrease in creditors
(37,591)
Net cash provided by operations
8,058
2.
ANALYSIS OF CHANGES IN NET FUNDS		 2024
£
(55,166)
(10,505)
128,314
(2,616)
60,027
Net cash
Cash at bank
Total		 At 1.4.24
£
1,166,319
1,166,319
1,166,319		 Cash flow
£
22,777
22,777
22,777		 At 31.3.25
£
1,189,096
1,189,096
1,189,096

The notes form part of these financial statements

Page 18

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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.

Allocation and apportionment of costs

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities or estimated usage.

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.

continued...

Page 19

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

2.
DONATIONS AND LEGACIES
Donations
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Outdoor activities
Membership fees
Outdoor activities
Course fees
Outdoor activities
Grants received, included in the above, are as follows:
Wales Council for Voluntary Action
NDA
Sport Wales
NRW
Children in Need
TNLCF Wales 2019-23
TNLCF UK
Enabling Natural Resources and Well-being
Copeland Community Fund
Powys Association of Voluntary Organisations
Well Whitehaven
North Ayrshire Council
Caru Eryri
Cyngor Gwynedd
Wrexham Council
Aura Wales
Amser - Young Carers Adventure programme
Millennium Stadum Trust
Darroch Bequest Fund
Groundwork - Tesco
Natural England
Austrian Alpine Club
Sellafield
Mantell Gwynedd - Ambassador Programme
Llwyddo'n Lleol
Carried forward		 2025
£
1,338
2025
£
14,719
2025
£
1,180,274
4,650
8,018
1,192,942
2025
£
26,318
-
136,074
-
5,000
-
433,260
-
-
4,509
-
7,970
5,000
15,000
5,000
5,000
118,581
-
3,200
-
-
-
-
7,916
8,000
780,828		 2024
£
6,405
2024
£
10,505
2024
£
989,977
6,000
13,752		 2024
£
6,405
2024
£
10,505
1,009,729
2024
£
-
35,999
77,000
24,139
-
75,000
447,006
113,852
2,496
1,925
2,703
7,650
5,000
20,000
5,000
5,000
96,400
7,480
1,620
1,500
3,500
3,150
9,900
773
4,000
951,093

continued...

Page 20

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

4. INCOME FROM CHARITABLE ACTIVITIES - continued

Brought forward
South Ayrshire Council
TNLCF Wales 2024-2028
Sperrins Partnership Project
Community Cohesion Grant
Creu Ynys Actif (YMCC)
NRS
Sport England
South Wales Police
Mid Ulster District Council
Shared Prosperity Fund
Sport Powys
Sustrans - Active Travel Coventry
Think Active
Vale of Glamorgan Council
Kaleidoscope
TOP Ayrshire
Clear (Public Health Agency)
Moondance
Pink Ribbon
Voluntary Action Coventry
5.
CHARITABLE ACTIVITIES COSTS
Outdoor activities
6.
SUPPORT COSTS
Outdoor activities		 Direct
Costs
£
1,086,038
Finance
£
61		 2025
£
780,828
24,840
100,000
12,340
1,430
6,000
75,000
58,440
4,950
7,890
21,671
4,000
9,856
5,000
1,380
3,000
2,000
10,000
44,649
4,000
3,000
1,180,274
Support
costs (see
note 6)
£
32,842
Governance
costs
£
32,781		 2024
£
951,093
1,000
25,000
12,884
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
989,977
Totals
£
1,118,880
Totals
£
32,842

continued...

Page 21

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

7. NET INCOME/(EXPENDITURE)

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

2025 2024
£ £
Auditors' remuneration 3,480 3,360
Other operating leases 804 9,627

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2025
£
584,270
49,875
33,692
667,837		 2024
£
556,923
46,326
31,953
635,202

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

Management
Administration
Project Officers		 2025
3
1
13
17		 2024
3
1
14
18

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2025 2024
£60,001 - £70,000 1 1

The charity considers its key management personnel comprise of the Chief Executive Officer, Finance Officer and Programme Manager. Total emoluments, including employer pension contributions, of the key management personnel were £172,819 (2024 - £162,169).

At 31 March 2025, the charity operates a defined contribution pension scheme for 17 staff (2024 - 18 staff).

continued...

Page 22

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,468
Charitable activities
Outdoor activities
157,752
Investment income
10,505
Total
169,725
EXPENDITURE ON
Charitable activities
Outdoor activities
(4,095)
NET INCOME/(EXPENDITURE)
173,820
Transfers between funds
2,002
Net movement in funds
175,822
RECONCILIATION OF FUNDS
Total funds brought forward
671,379
TOTAL FUNDS CARRIED FORWARD
847,201
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Debtors
Other debtors
Prepayments and accrued income		 Restricted
funds
£
4,937
851,977
-
856,914
1,085,900
(228,986)
(2,002)
(230,988)
494,014
263,026
2025
£
50,943
353
12,231
63,527		 Total
funds
£
6,405
1,009,729
10,505
1,026,639
1,081,805
(55,166)
-
(55,166)
1,165,393
1,110,227
2024
£
30,243
-
3,533
33,776

continued...

Page 23

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Creditors
Social security and other taxes
Deferred income
Accrued expenses
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Community Cohesion
Equality, Diversity and Inclusion
Volunteering Programme
Employability Programme
Health & Wellbeing
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Community Cohesion
Equality, Diversity and Inclusion
Volunteering Programme
Employability Programme
Health & Wellbeing
TOTAL FUNDS		 At 1.4.24
£
847,201
160,165
67,276
12,688
22,897
-
263,026
1,110,227
Incoming
resources
£
298,707
611,785
172,696
34,945
14,790
76,076
910,292
1,208,999		 2025
£
-
13,821
6,256
32,200
52,277
Net
movement
in funds
£
92,434
(20,038)
5,278
7,801
(8,224)
12,868
(2,315)
90,119
Resources
expended
£
(206,273)
(631,823)
(167,418)
(27,144)
(23,014)
(63,208)
(912,607)
(1,118,880 )		 2024
£
16,052
13,788
48,251
11,777
89,868
At
31.3.25
£
939,635
140,127
72,554
20,489
14,673
12,868
260,711
1,200,346
Movement
in funds
£
92,434
(20,038)
5,278
7,801
(8,224)
12,868
(2,315)
90,119

13. MOVEMENT IN FUNDS

continued...

Page 24

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Community Cohesion
Equality, Diversity and Inclusion
Volunteering Programme
Employability Programme
TOTAL FUNDS		 At 1.4.23
£
671,379
364,550
85,798
5,950
37,716
494,014
1,165,393		 Net
movement
in funds
£
173,820
(209,160)
(7,749)
2,735
(14,812)
(228,986)
(55,166)		 Transfers
between
funds
£
2,002
4,775
(10,773)
4,003
(7)
(2,002)
-		 At
31.3.24
£
847,201
160,165
67,276
12,688
22,897
263,026
1,110,227

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

Unrestricted funds
General fund
Restricted funds
Community Cohesion
Equality, Diversity and Inclusion
Volunteering Programme
Employability Programme
TOTAL FUNDS		 Incoming
resources
£
169,725
618,708
215,952
14,773
7,481
856,914
1,026,639		 Resources
expended
£
4,095
(827,868)
(223,701)
(12,038)
(22,293)
(1,085,900 )
(1,081,805 )		 Movement
in funds
£
173,820
(209,160)
(7,749)
2,735
(14,812)
(228,986)
(55,166)

Page 25

continued...

Y BARTNERIAETH AWYR AGORED THE OUTDOOR PARTNERSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13. MOVEMENT IN FUNDS - continued

Community Cohesion (formerly known as Community Development Programme) - aims to inspire children, young people and ad ults to take up outdoor activities as a life-long pursuit.

Equality Diversity and Inclusion (formerly known as Inclusive Adventure Programme) - aims to improve access and opportunities for people from underrepresented and disadvantaged groups addressing the barriers that exist to participation.

Volunteering Programme - recruits, deploys, retains and rewards volunteers in community-based outdoor activity clubs and gro ups.

Employability Programme - uses the outdoors to engage and support local unemployed people on a pathway to employment.

Health & Wellbeing - The Health and Wellbeing programme brings together a collaboration of partners from the outdoor and health sectors to increase physical activity levels, improve mental and physical health and provide links with local community clubs and groups enabling people to lead independent long term active lifestyles

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 26