REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED IIST M.ARCH 2025 FOR GROUNDWORK NORTHERN IRELAND Changing Places, Changing Lives: We work with communities to enhance their lives, places and prospects, from the ground up.
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 Table of Contents 2025 REPORT....................... MESSAGEFROM THE CHAIR........................ OUR VISION...................... OUR COMMITMENT........................... OURCOLLEAGUESAND VOLUNTEERS..................... OUR IMPACT........ OUR WORK......... .. GRANT MANAGEMENT...................... .10 2025 ACCOUNTS.................. .12 FINANCIAL REVIEW................ Going Concern .. Reserves Policy......... Investment Policy..... REFERENCE AND ADMINISTRA TIVE DETAILS.... 12 12 12 14 15 STRUCTURE, GOVERNANCEAND MANAGEMENT.............. . Governance Arrangements ........... Trustee Appointmentand Chair.................. Related Parties.............................. Management.................. Key Responsibilities Trustees ...... Trustee Sub-committees.................... Risk Management................. Investment Policy .... Charitable Objects....... STA TEMENT OF RESPONSIBILITIES OF THE TRUSTEES OF GROUNDWORK NORTHERN IRELAND IN RESPECT OF THE TRUSTEES'ANNUAL REPORfANDACCOUNTS.................... 20 Statement as to disclosure to our auditors:........................ 20 16 16 16 16 17 17 17 17 18 INDEPENDENT AUDITOR'S REPORT........ STA TEMENT OF FINANCIAL ACTIVITIES.. .26 BALANCE SHEET...... .27 STATEMENTOF CASHFLOWS............. .29 NOTES TO THE FINANCIAL STA TEMENTS.......... .30
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 2025 REPORT MESSAGE FROM THE CHAIR It remains a privilege to serve as the Ch8ir of the Groundwork Northem Ireland, and l am extremely proud of the role our organisation plays in supporting stronger, healthier communities and in improving prospects for local people. Our work has never been more vital in the face of the climate change challenges combined with a cost- of-living crisis which has impacted our communities particularly in relation to fuel and food poverty. These challenges will always impact first and worst on those in society with least choice and least protection, exarbat1n9 environmental Injusti and health inequalities. Like many other organisations, Groundwork Northern Ireland continues to operate in challenging times and 2024-25 has been no exception. Severe competition for funding, rising inflation and the impact on employment costs following Central Governments changes to National Insurance being just some of the contributing factors. These challenges have proved difficult to mitigate over the year, and not unsurprisingly our unrestricted deficit at year end was much greater than we could have foretold. However, our collaboration with Groundwork North Wales is yielding benefits through overhead cost savings and we remain resolute in ploughing as much of our resources into front line delivery for our beneficiaries. We continue to deliver a diverse range of projects as well as providing grant administration for a number of grant funding providers. Of particular note is our work in partnership with the Public Health Agency (PHA) which has gone from strength to strength around the Men's Sheds projects. In addition to support from the PHA we have also secured funding from the Rayne Foundation to grow and support more Men's Sheds across Northern Ireland. This funding will enable us to scope out a sustainable model for the Men's Sheds, develop the volunteer offer, and provide increased opportunities to get involved. Of great excitement in year is our new partnership with the Queens University Centre for Sustainability, Equality and Climate Action (SECA) and the IFA Foundation (IFAF). Groundwork Northern Ireland as lead applicant for the partnership, has successfully secured funding from the National Lottery Community Fund (Climate Action) to engage a broader more diverse audien in climate action. This project will engage with the most deprived communities across Northem Ireland's, urban, rural, and coastal areas in every county, working through local football clubs and community partnership hubs. We are looking forward to supporting communities and individuals to take part in climate action and to become 'Climate Champions. for their community. l am always inspired by the dedication and enthusiasm of our team and the people we work with. We are indebted to our volunteers for their loyalty and support, to our funders for their faith in us and their generosity, and to our partners for their collaborats'on which magnifies and multiplies the differenTr we can make. My fellow trustees and l are truly committed to supporting and building on the impacts of our work in 2024-25 into the future. David W.S. Law
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 OUR VISION Groundwork Nl will help create better places, helping communities become more sustainable. providing them with knowledge and to lead greener, safer, and healthier lives. We will support people to improve their prospects, confidence, resilience, skills and employability. We will promote greener choices, supporting people and businesses think about the environment around them differently, realise their impact on it and helping them to cut waste, save money and live more healthily. We are part of the Federation of Groundwork Trusts in England, Wales and Northern Ireland. We aim to deliver programmes and ServIS in the most economically challenged areas throughout Northern Ireland and the border counties of the Republic of Ireland. OUR COMMITMENT Our approach is to always be; Committed - we will deliver work of the highest possible standard for our clients and go the extr8 mile to make them feel valued, engaged and safe. We believe in the transformation we can achieve and strive to make a difference for the better for everyone we work with. Ambitious- we will grow in a way that makes us proud. We see the value and potential of our work and want to help as many clients and communities as possible. Respectful - we will be respectful of others in all that we do. We will treat others as we expect to be treated ourselves- we take care to understand our clients and our colleagues, and we look out for each other. Effective- we deliver on our promises to our clients, colleagues, communities and funders. We work hard to make the most of every opportunity and manage our resources to deliver best-in-class seplices that make a difference, delivering positive outcomes and best value for funders. As part of our partnership with Groundwork Trusts across the UK, we are also committed to prioritising work and measure our achievements based on the difference we make to people's lives, our impact on the environment and our contribution to the UN Sustainable Development Goals. We have, alongside our colleagues across the GW Federation, identified seven goals which align most closely with our current and future work plans and will support our UK colleagues to address others. Our work contrlbutes to United Natlons, sustsinable development goals
Goal 1 No poverty- helping people into work and building the resilien of those who are most vulnerable Goal 7 Affordable and clean energy- improving energy efficiency and promoting renewables Goal 8 Decent work and economlc growth- creating jobs and enterprise and helping young people into work
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025
Goal 11 Sustainable cities and communltie8- improving green sp8ces, promoting sustainable transport and improving air quality Goal 12 Responsible consumption and production - reducing waste and promoting positive environmental behaviours among communities and businesses Goal 13 Cllmate actlon- promoting practical action and strengthening the resilience of communities to cope with climate related events Goal 15 Life on land - protecting ecosystems and stopping biodiversity loss OUR COLLEAGUES AND VOLUNTEERS Groundwork Northern Ireland Is hugely grateful for the work carried out by its colleagues, corporate and community volunteers. Achievements during the year were due to their hard work and commitment. We are particularly grateful to our community and corporate volunteers who work tirelessly to maintaln our community green spaces, meanwhile gardens and allotments. Groundwork Northern Ireland is committed to equality of opportunity beeen persons of different religious belief, political opinion, gender, marital status, disability, ethnic origin, age, dependents, sexual orientation or trade union membership. Groundwork Northem Ireland employed 14 people during the year 202412025, and worked with almost 160 volunteers OUR IMPACT Groundwork Nl has a long-sustained history of working in the areas most affected by poverty and deprivation. We have a high number of communities with which we have co-produced multiple projects. We access groups through a community development approach engaging people in their area, at a tirne and venue that makes them feel comfortable. We aim to", work where there is most need and we can have most impact- prioritising our reSoUrS and building partnerships so that we can bring about lasting change listen to local voices and empower people- ensuring ourwork is shaped by those it is designed to benefit and stngthenS community assets and infrastructure embed equity and inclusion in everything we do addressing injustice and seeking out a diversity of viewpoints, both in the work we do and the people we employ leam from local practice to promote wider change - sharing the lessons from our work so that we can influence policy and contribute to system change be collaborative and innovative- forging strong partnerships and working with others to develop new ways of working and achieve greater impact be environmental exemplars- championing practical action to combat the climate and nature emergencie5 and measuring and reducing our own environmental impact
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 OUR WORK NORTHERN ALLOTMENTS AND COMMUNITY GARDENS The aim of this programme is to enhance the health and well-being of the Public Health Agency's Northern locality population by making healthier cholS more accessible and fostering sustainable communities through the creation, development, and maintenance of community gardens and allotments. The inclement weather via storm such as Stom Eowyn, which struck the Northern Allotment geographical area impacted on gardens causing damage to polytunnels which delayed some work. However, our work goes from strength to strength in the Northern Allotments area. This has included horticulture and wellbeing programmes with groups such as- Causeway Coast Down Syndrome's Group Garden in Deplock Braidwater Seniors Group Vlomen's Aid Services Club Ladies Cornmee Cedar Foundation at their Garden at Eden in Carrick Ballymena South Community Cluster Ballymena Neighbourhood Renewal Partnership Clanmill Housing Association in Newtownabbey and Choice, Radius & Triangle Housing through the Ballymena Housing forAII Forum Bushmills Community Garden Loughan EOTAS Centre in Ballymena We continue to work weekly with Castle Tower Special School with a number of their older pupils who are gaining valuable work experience and developing their knowledge in horticulture at our Scullery O'Tullagh site. Vork via the Save Our Wild Isles programme supported a 'renewable energy, project at Scullery O'Tullagh in Ballymena, where a 'potting shed, was built and it is now powered by solar panels. In April BBCNI Gardener's Corner Radio Programme visitsd our Scullery O'Tullagh site and interviewed staff and volunteers about the benefits of the garden. This is available to listen to on BBC Sounds.
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 MEN'S SHEDS We are dellghted to see that the nebNork of sheds supported by Groundwork Nl continues to steadily increase year on year, with over 120 sheds supported this year, an increase of 20 sheds. We were also able to introduce the new post of Men's Shed Development Lead to assist with our overall vision and potential of Men's Sheds across the country. INe continued to support sheds in coping with the challenging economic climate through the small grant programme funded by the PHA, enabling them to keep their doors open. It was wonderful to see sheds coming together again for steering group meetings and visits to other sheds, which provided much- needed inspiration and neOrkIng opportunities. Sheds also participated in events organised by Groundwork Nl such as the Belfast Maritime Festival, exchange visits belween Harryville and Tigers Bay groups and of course, our inaugural SHED FEST, a mini festival celebrating all things shed related. Men's health remains a top priority for us, and we continued to run sessions on diabetes, chronic pain, and dementia awareness. We also facilitated an information session on tackling loneliness. Overall, our Men's Shed supportive and developmental programrne has gone from strength to strength, but we are aware there is still a lot of work to do in addressing the negative impacts of loneliness, lack of communication and friendship, health issues and maintaining skills and social contact for men across the country. Our goal is to create safe spaces for growth, development and friendship for all men to access when they need it. BEACONS Our beacon programme provides a safe, environmentally friendly alternative to traditional bonfires, enabling communities the opportunity to celebrate culture in a more inclusive and positive atmosphere. We provide beacons throughout the year, creating a unifying symbol in celebrations of all types that bridge the community divide. This year we provided 15 Beacons in July and October in council areas. including Mid & East Antrim and North Down & Ards YOUND LEADERS OF TOMORROW 2024 Funder- Department of Forelgn Affalrs. There was a clear need for concentrated grassroots leadership development work in Northern Ireland, particularly aimed at young men. Even though we are living in times of relative "pea, our communities are still coping with the intergenerational trauma ofthe troubles and their legacy and the seen and unseen divisions withing our communities. The Groundwork Nl Leaders of Tornorrow project was designed for young males 18-25. from rural areas, who represent different religions, cultures, and communities, including LGBTQl+ to help address the issues highlighted through a focused and co designed programme of events. workshops, discussions, and outputs. The meaningful and accessible leadership programme was tailored to the indwiduals and their community, through a curated overview, enhanced with co-creation sessions with the group and their supporvyouth workers. These sessions addressed core issues of leadership, confidence building, cultural understanding, and community.
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 16 young men took part in the programme over a period of 6 months. We held street art workshops, historical tours, political tours, and outdoor activity teambuilding workshops across the programme. Groundwork worked with Joumey Free, Seedhead Arts. DC Tours, and Drumgor Detached Youth Programme, Lurgan. AhiiiiiiidilL., HORN OF AFRICA INTEGRATED WOMEN'S PROGRAMME Fundor Belfast City Council- GWNI Sub<ontractad to deliver this programme. Dec 2024- March 2025 The Women's Integrated Programme in partnership with Groundwork Nl ran beeen Dacember 2024 and March 2025. Groundwork was responsible for delivering the workshop sessions. administration of these, booking facilitators, site visits, evaluations, documentation and providing mid and end of project overviews for Horn of Africa Peoples Aid. The programme consisted of 8 workshopslsessions exploring cultural differences, similarities, day to day social issues and experiences, including facilitated discussions around housing, employment and education, remembered experiences of conflict, as well as explanations around refugee status and asylum seekers, ligIouS beliets, and customs. The programme was publicised and marketed on GVINI social media pages, with participant group5, funders and Horn of Africa being tagged. Overview of Participant Numbers.. 31 women took part in the course overall 16 completed BCC baseline and end of programme evaluations 21 women completed Section 75 forms 25 women completed the photo consent forms
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 CORPORATE VOLUNTEERING GWNI Hosted over 100 corporate volunteers at our Hydebank and Connswater gardens in 24125. PWC and Deloitte provided the most volunteers and completed large ground works in both gardens, which would have taken community groups several months. This included path building, soil distribution, re- bedding, weeding, and general garden duties. KNI
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 WELLIES IN THE WOODS Vve were delighted to deliver another Wellies in the Woods Programme for parents and their children aged under five. Our Community Development Lead facilitated sessions in Ballymena, Antrim and Bangor aimed at improvlng the families, confidence in outdoor and natural play. All activities were easy for the familles to replicate at home for Ilttle or no cost, which was paramount for the groups and families we targeted for this programme. We delivered the programme in conjunction with local family centres, providing the families with a local point of contact, and the centre employees gained the knowledge and confidence to continue running the programme when Groundwork Nl's involvement ended. GRANT MANAGEMENT Landfill Communltles Fund - Groundwork Northern Ireland has continued to manage grant funds for Landfill Communities Funding. Our role is to allocate this funding in accordance with the funders objectives while ensuring that all grant applicants are treated fairly and equitably. The programme currently has an annual income of approximately £188k that is held as restricted funds In a separate bank account, awaiting distribution to grantees. Our grant programmes enable us to deliver our mission to work with communities to enhance their lives, places and prospects, from the ground up by supporting groups with their applications for funding and with the implementation of their projects. This year we continued to be oversubscribed on our grant programme, demonstrating the great need within our communities for financial support, especially for capital funding to improve community facilities. The Aughrlm grant programme continues to provide support to local communities, based within 10 miles of a landfill site. and has provided 19 grants with a value of £171,283 over the last 12 months. Tesco Stronger Starts - Groundwork Nl continues to deliver exlIent administration, application support, marketing and one to one advice for the Tesco Stronger Starts awards, in partnership with the Tesco Community Champions. The program, administered by Groundwork UK, provides grants to local schools and community groups. Groundwork Nl provides local community enabler support, to local groups, helping them apply. The last year the program awarded 156 awards to Communities across Northern Ireland. Groundwork covers the whole of Nl dealing with 13 regions across the county and engaging with all Tesco stores. 10
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 I;',I'iJ' STRONGER STARTS (GRANT ortloryou kzihxsareopentoall PEOPLES POSTCODE LorrERY In addition, we have provided Due Diligence services through Groundwork UK for the People's Postcode Lottery, across their six trusts which provide support to charities and good causes across Britsin, with approximately 200 checks conducted in each of the funding rounds.
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 2025 ACCOUNTS FINANCIAL REVIEW The results for the year 202412025 are set out on page 26 and the trustees consider the results for the year to be satisfactory. The awarding of grant funding dominates the statement of financial position. Specifically, there was a movement of £286,759 relating to grant payments awarded through the grant programmes, Aughrim and White Mountain, during the period. Said grant funds were banked in the previous year and paid during this financial period, and it follovts that the Charity's totsl incoming resources for the year were diminished by this amount. Overall, the incoming resources were £765,292 (of which £545,086 is restricted income) and the net movement in funds for the year amounted to a decrease of £224,795. The restricted fijnds carried forward totsl £664,826. Unrestricted funds carrled fopNard total £110,347. One of the key risks for the charity continues to be sustaining unrestricted income. We continue to develop plans to inject more diversity into our income sources. Princi al Restricted Fundi Sources Private Sector Public Agencies Local Authorities National Lottery other £281,903 £211,961 £118,140 £25,223 £128,C66 Princi al Unrestricted Fundln Sources Local Authoriti8S Public Agencies Other £118,140 £24,079 £77,987 Golng Concern At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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. Reserves Policy Reserves are the part of a charity's unrestricted income that is set aside to meet futu, unexpected needs or pursue an opportunity. These funds are freely available to spend on any of the charity's purposes. They are not subject to commitrnents, planned expenditure and spending limits. Reserves do 12
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 not include restricted funds or endowment funds. They exclude fixed assets and monies already designated for essential future spending. Reserves will not be utilised without the prior approval of the Board. Groundwork Nl maintsins reserves for the following reasons". To absorb short-term setbacks such as loss or delays in funding To finance working capital needs, such as delays in receipts and to fund the time delays beeen the development of projects, securing support, and the funds being reived. To fund the working capital required to fund the usual retrospective nature of the programme funding which can result in considerable timing difference befvrfeen expenditure and receipt of funds. To provide funding to cover any unforeseen downturn in activity, allowing alternative activity to be generated andlor a planned down-sizing of activity. To respond to unexpected difficulties or crisis. The Board of Trustees has declded that the Charity should aim to hold a minimum level of reserves of thirteen weeks working capital, which currently equates to £297,000. Whilst the current level of unrestricted reserves is below this level, the Trustees are working hard to ensure this level is reached and maintained in the future. In setting this level of reserves, the Board considered.. The Charity's sources of income. how much of this income is general funds and can be used for any of the charity's purposes, including the costs of running the charity. The Charity's running costs, how much are direct operating costs and how much dISctiOnary spending is, which the charity could cut back, if needed. The costs of dissolution should the Charity be unable to continue, which will only be used in the event of the Board deciding that the charity should cease to exist. It will be used to pay notice periods, redundancies and the expenses of running Groundwork Nl until closure of the organisation. Monltorfng and Revl The Senior Management Team will provide a financial report to the Board on a quarterly basis, incorporating an update on the level of reserves, setting out what reserves are in the current and previous years. This 8oard will.. Identify when monies from the reserves are used, so that they understand why they are needed. Consider whether a fall in reserves, to below the target level, has been caused by a short-term issue or whether a full review of the reserves should be carried out. Considerwhether a fall in reserves to below 10 weeks working capital indicates financial problems within the Charity and if remedial action needs to be taken. Ensure that any major changes in the charity's strategy or activities are reflected in the reserves policy. Ensure that any significant change in the reserves policy or levels of reserves held are reported in the Trustees, annual report. Review this policy annually- 13
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 Unrestricted funds do not include restricted reserves which can only be used in accordance with the sponsor's funding agreement for programmes of work and therefore do not form part of the unrestricted reserve that is under the control of the Charity's Board. The Restricted Reserve balance of £686,545 as of 31st March 2025 relates to unspent programme funding, mainly from the Grant Management Funds, which will be dispensed to grantees in future periods. The future movements on these restricted funds will reflect the long-term nature of the Charity's programme activity and in no way reflect on the Charity's financial efficiency or performance. All incoming resources are recognised in the period in which they are received regardless of whether any associated expenditure has been incurred or not. Only in specific circumstsnces such as when the grant has been received in advance for expenditure which must take place in a future accounting period. or when the grant is dependent upon the fulfilment of a contract, are grants deferred until the Charity becomes entitled to the resources. Investment Pollcy The majority of funds reiVed by the Charity are restricted in nature and need to be kept as liquid as possible. Therefore, all funds are invested in low-risk charitable accounts with reputable banks where immediate acce55 is balanced against available interest rates. The investment position of the Charity is reviewed by the Finance and Personnel Committee on an ongoing basis throughout the year. 14
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 REFERENCE AND ADMINISTRATIVE DETAILS DIRECTORS Dr David Law Bob Van Geldere Jason Mclntosh Rachel McKinny Rosalyn Kennedy Gavin Nelson Alex Tennant Kerry McKittrick Brian Smyth Aileen Monahan Nic Stirk Joanne McGinley JJ Magee Kerry Sara Lynn Caroline Vlllar (resigned 28 November 2023) (resigned 3 April 2023) (resigned 30 July 2023) (resigned 08 May 2024) (resigned 01 April 2025) SECRETARY Heather Pollock Sarah Reece-mills Karen Balmer (Resigned 20 August 2024) (Appointed 20 August 2024- resigned 31 March 2025) (Appointed 01 Apnl 2025) REGISTERED OFFICE 63-75 Duncairn Gardens Belfast BT15 2GB AUDITORS HM Chartered Accountants 61h Floor, East Tower Lanyon Plaza 8 Lanyon Place Belfast BT13LP BANKERS Danske Bank 11-16 Donegall Square East Belfast BT15UB HM REVENUE AND CUSTOMS CHARITY NUMBER: XR 22322 COMPANY REGISTRATION NUMBER: N1025852 CHARITY REGISTRATION NUMBER: NIC100017 KEY MANAGEMENT PERSONNEL: Chief Executive Officer Head of Operations Head of Finan Sarah Reece-mills Mark Johnston Judy Mitchell 15
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governance Arrangements Groundwork Northem Ireland is a "not-for-profit" organisation and an independent Charity,. one of many Groundwork Trusts operating throughout England, Wales and Northern Ireland. As a registered charity and company limited by guarantee, Groundwork Northern Ireland is governed by company and charity law and by The Statement of Recommended Practice, Charities SORP second edition (FRS 102). issued by the Charities Commission in October 2019. The SORP sets out the accounting practices and disclosure required by charities in their annual accounts. The Trustees have followed its recommendations and applicable accounting standard5 in presenting these accounts. The company governed by its Articles of Association, which were last amended and adopted by Special Resolution on 281h November 2023. The liability of each member is limited to an amount not exceeding one pound (£1). The company has been recognised as a charity by the Inland Revenue. Trustee Appolntment and Chalr Groundwork Northern Ireland is governed by a Board of Trustees and is comprised of eight elected members who are either individual members or representatives of affiliate members. all trustees are unpaid. Trustees are elected at Annual General Meetings for a period of three years, on retirement Members are eligible for re-nomination and election provided that no trustee serves more than three consecutive three-year terms on the Board. The Board of Trustees can co-opt as additional Trustees with particular skills andlor knowledge, up to one third of the elected Trustees. Co-opted trustees hold office until the next Annual General Meeting and are then eligible for re-appointment. The Chairperson of the Board is elected at the Annual General Meeting for a period of one year unless re*lected by the Board. The twstees do not have any beneficial interest in the charitable company. On appointment all Trustees go through an induction process and are provided with training specific to the role and activities that they will be required to undertake. In addition, Trustees are kept up to date with any changes in governance requirements to ensure they are aware of thelr obligations. Related Partie8 Groundwork Northern Ireland is a member of the Federation of Groundwork Trusts. This relationship is formalised within a Membership Agreement, which is a bilateral agreement jointly signed by the Trust and the Federation, setting out the guiding principles of the Federation, and the services, roles and responsibilities that the members and the Federation will provide to each other. The Federation is a founding member of Groundwork Northern Ireland and as such is entitled to appoint a truslee to the Board. In addition to the Federation of Groundwork Trusts the following are company members who are entitled to be or appoint a trustee to the Board: Dery City and Strabane District Council Northern Ireland Housing Executive 16
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 Management The Board of Trustees holds formal meetings at least four times a year. In this financial year, the board has met fomally 4 times. In beeen these meetings, matters are progressed through the delegation of actions to sub<ommittees of the board, and Officers of the Charity. Key Responsiblllties Truste88 The Board is responsible for major strategic and policy decisions and has ultimate responsibility for the conduct and financial viability of the Trust. The trustees meet four times per year to review the strategic and operational plans and budgets. The Board delegates the day-ttrday financial and managerial control of the charity to the Chief Executive Officer. and the senior man89ement tearn, who meet monthly to review the financial and operational status of the Charity. The following points outline the key responsibilities of Trustees. agree the strategic direction and policy of the Charity. agree the annual operating and investment budgets. execute all legal responsibilities in connection with the Charity. be aware of the content of the Charity's Articles of Association to comply with the Charity Commission regulations. support the Chair in ensuring that the Charity is following best practice in terms of its business rigour. provide expertise and insight into key areas of activity for the Charity- and represent the Charity when required. Trustees do not receive any remuneration associated with their role as a Trustee, eXpt for the reimbursement for out-of-pocket expenses. Trustee Sub4ommlttee8 To support effective governance the Charity has operated with trNo Trustee Board sub-committees throughout the year: Finance, Audit and Business Developmenl- to provide oversight and support on all financial, business development matters and oversight of internal and external audit activity Govemance and Personnel- to provide oversight and advice on matters of governan, including scrutiny of key risks and mitigations and personnel matters Each sub-cornmittee is chaired by a Board member, and all committee members are appointed by the Board. Temis of Referen for each of the committees set down their delegated authority from the Board and limitation to that authority. The full Board of Trustees ratifies the Committees, decisions. Risk Management The Trustees are responsible for the Charity's management of risk. During the year the Trustees actively monitored and discussed risk. This process included: 17
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 identifying the major risks facing the Charity. assessing the likelihood and severity of the risks. reviewing the existing controls that the Charity had in place to mitigate the risks,. and identifying and implementing any further actions required to limit risk. The Governance and Personnel Committee review the risk register prior to presenting the top risks to the full Board for information and discussion. The Board have assessed the major risks to which the Charity is exposed, in particular those related to the business and finan functions. The Charity cOgniseS that risk management is an essential part of good business practice and an effective mechanism of good governance. However, the Board also recognises that a risk management System can only seek to manage rather than eliminate risk of failure, and that it should, therefore, be only one of the tools that the Board uses to provide effective control and management of the administration of the charity. Investment Policy The majority of funds received by the Charity are restricted in nature and need to be kept as liquid a5 possible. Therefore, all funds are invested in low-risk charitable accounts with reputable banks where immediate access is balanced against available interest rates. The investment position of the Charity is reviewed by the Finance, Audit & Business Development Committee on an ongoing basis throughout the year. OBJECTIVES AND ACTIVITIES Charitable Objects Our charitable objects as set down in the Articles of Association are: To promote the conseNation, protection and improvement of the physical and natural environment in the Island of Ireland (the Area). To provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life ft)r those living in or working in or resorting to the Area. To advance public education in environmental matters and of the ways of better conserving, protecting, enhancing, improving and rehabilitating the same wheresoever including that which relates to sustainable development and the prudent use of resources. To promote forthe public benefit, urban or rural regeneration in areas of social and economic deprivation within the Area by all or any of the following means.. i. the relief of unemployment and povety 11. the advancement of education, training or re-training particularly amongst unemployed people and providing unemployed people with work experience 111. the maintenance, improvement or provision of public amenities. including the provision of routeways such as footpaths and cycleways and aCsS to main transport routes IV. the reclamation of derelict Sand for use as open space v. the advancement, protection and promotion of health Vl. the promotion of public safety and prevention of crime, including the alleviation of anti-social behaviour 18
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 Vll. such other means as may from time to time be determined subject to the prior written consent of the Charity Commission for Northern Ireland To promote sustsinable development by the promotion of sustsinable means of achieving economic and social growth and regeneration for both the protection of the environment and the improvement of the conditions of life in socially and economically disadvantaged communities. To promote the efficiency and effectiveness of the voluntary sector for the benefit of the public by the provision of infonnation support and advice to local community-based groups to conserve protect and improve the physical and natural environment anywhere in the Area. Public Benefit Groundwork Northem Ireland is part of the Federation of Groundwork Trusts in England, Wales and Northem Ireland. In Northern Ireland the Charity delivers programmes and services in deprived areas throughout Northern Ireland and the border counties of the Republic of Ireland. Groundwork Northern Ireland's approach and model bring about concurrent social. economic and environmental benefits, providing the synergy to address fundamental societal issues - the sense of powerlessness to change the environment and tackle key issues both in terms of the physical landscape but more importantly, the needs of local people. We do this by.. Engaging with local communities in consultation, design and implementstion of improvements to their own areas. As a direct result we have helped to enhance local environments and have demonstrably increased the skills and capacity of local people to influence their own circumstances whether that is environmental, social or economic. Supporting local communities and working closely alongside other organisations and existing initiatives to help improve the quality of life for people living there. By providing training and support to help get people more involved in making decisions about where they live and to understand the benefits that sustainable development can bring, we have enabled them to lead healthier lifestyles, get to know other people in their area or work with their neighbours to reduce crime and the fear of crime. Supporting communities in transition from conflict and division to peace and prosperity by enabling the regeneration of contested and interface neighbourhoods through building relationships at the local level on a cross-community basis and seeking investment in people and places, particularly economic investment through capital and programme. Working in schools and with adults to illustrate how individual actions can make a big difference to immediate surroundings and the global environment both now and in the future. We have helped schools to make better use of their playgrounds and have educated people to act more responsibly with regard to energy, waste, water and transport and to respect local places and other people. Helping unemployed people improve their employment prospects by preparing them for a career in the land-based industry or encouraging them to pursue further vocational qualifications. We have helped people to gain skills and experience in horticulture, while supporting their personal development and facilitating their move to employment. Recognising that people, places and prosperity are inextricably linked, we design projects that bring benefits for all three at once, thereby assisting in creating a broader and deeper understanding of the route to active citizenship, via shared public space. 19
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES OF GROUNDWORK NORTHERN IRELAND IN RESPECT OF THE TRUSTEES, ANNUAL REPORT AND ACCOUNTS The trustees who are also trustees of the charity for purposes under the Companies Act 2006 are pleased to present their report with the financial statements for the year ended 31 St March 2024. The trustees have adopted the provisions of the Statement of Recommended Practs'ce (FRS 102). The Board of Directors (who are also Trustees of Groundwork Northern for the Purposes of company law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the Board of Directors to prepare financial statements for each financial year. Under that law the Board of Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepled Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Board of Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements, the Board of Directors are required to: select suitable accounting policies and then apply them consistently observe the methods and principles in the Charities SORP make judgements and accounting 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 prepare the financial ststements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation The Board of Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charilable company and enable them to ensure that the financial ststements comply with 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. The Board of Directors are responsible for the maintenance and integrity of the corporate and financial information included on the charitsble company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. Statement as to disclosure to our auditors: In so far as the Board of Directors are aware at the time of approving our trustee's annual report: There is no relevant audit infomiation of which the charitable company's auditors are unaware., and The Board of Directors, having made enquiries of fellow directors and the charitable company's auditor that they ought to have individually taken, have each taken all steps that helshe is obliged to take as a 20
GROUNDWORK NORTHERN IRELAND Report of the Trustees for the year ended 31 March 2025 director in order to make themselves aware of any relevant audit infonnation and to establish that the auditor is aware of that information. By order of the Board of Trustees Karen Balmer Secretary Date.. 2211212025 21
GROUNDWORK NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF GROUNDWORK NORTHERN IRELAND Oplnion We have audited the financial statements of Groundwork Northem Ireland (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standany applicable in tha UK and Republlc of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: give a true and falr view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources. for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in 8ccordance with Ihe requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS IUKI) and applicable law. Our responsibilities under those standard8 are further described in the Auditorfs responsibilities for the audit of the financi81 statements section of our report. We are independent of the charity 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. Concluslons relating to golng concern We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you were: the dlrectors, use of the going concern basis of accounting in the preparation of the financial statements is not appropriate., or the directors have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the group's or the parent company's ability to continue to adopt the going-concern basis of accounting for a period of at least Ie1ve months from the date when the financial statements are authorised for issu8. Other Informatlon The other information comprises the information included in the Directors, Report, other than the financlal stateménts and our auditor's report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwlse 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 15 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 there 15 a material misstalement in the financial statements or a material misstatement of the other information. 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. -22-
GROUNDWORK NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF GROUNDWORK NORTHERN IRELAND Opinlons on other matters prescrlbed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the information given in the Trustees, report forthe financial year for which the financial statements are prepared, which includes the directors, report prepared for the purposes of company law, is consistent with the financial statements.. and the directors, report included viithin the Trustees, report has been prepared in accordance with applicable legal requirements. Mattsrs on which we are required to report by exception In the light of the knowledge and understanding of the Charitable Company and its envlronment obtained In the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors, Report. We have nothlng to report in respect of the following matters in relation to which the Charltles (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion.. the infomation given in the financial statements is inconsistent In any material respect with the Tnjstees, report., or sufficient accounting records have not been kept; or the financial statements are not in agreement with the accounting records., or we have not received all the infomiation and explanations we require for our audlt. Responsibilltles of Trustees As explained more fully in the statement of Trustees, responsibilities, the Trustees, who are also the directors of the charity for the purpose 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 charity's ability to continue as a going concern, disdosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the Trusteas eilher intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Audltorfs responslblllties for the audlt of tho financlal 8Lthments 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 an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but it 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. A further description of our responsibilities is available on the Financial Reporting Council's wbsite at: https=Il www.frc.org.uklauditorsresponsibilities. This description fonns part of our audito¢s report. -23-
GROUNDWORK NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF GROUNDWORK NORTHERN IRELAND Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non<ompliance with applicable laws and regulations. we identified the laws and regulations applicable to the company through discussions with d1CtOrS andlor senior management, and from our commercial knowledge and experience of the sector", We focused on specific laws and regulations which we considered may hav8 a direct material effect on the financial statements or the operations of the company, including Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation we assessed the extent of compliance wlth the laws and regulations identlfied above through making enquiries of management and inspecting legal correspondence,. and identified laws and regulations were communicated within the audit team regularly and the team remained alert to Instances of non<ompliance throughout the audit. We assessed the susceptibility of the company's financial statements to material misstatement, Including obtaining an understanding of how fraud might occur, by: • making enquiries of management as to where they considered there vrfas susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations., To address the risk of fraud through management bias and override of controls, we.. performed analytical procedures to identify any unusual or unexpected relationships., tested journal entries to identify unusual transactions., assessed whether judgements and assumptions made in determining the accounting estimates set out in Note 2 were indicative of potential bias; and investigated the rationale behind significant or unusual transactions., In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: agreeing financial statement disclosures to underlylng supporting documentation", reading the minutes of meetings of those charged with govemance; enquiring of management as to actual and potential litigation and claims. and • reviewing correspondence with HMRC and the company's legal advisors., There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non<ompliance with laws and regulats'ons to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. -24-
GROUNDWORK NORTHERN IRELAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF GROUNDWORK NORTHERN IRELAND Use of our report This report is made solely to the company's members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's 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 company and the company's members as a body, for our audit work, for this pOrt, or for the opinions we have fomied. Angela Cr gan FCA {Senlor Statut ryAudltor) For and on behalf of HM Chartered Accountants 6th Floor, East Tower Lanyon Plaza 8 Lanyon Place Belfast BT13LP HM Chartered Accountants is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. -25-
GROUNDWORK NORTHERN IRELAND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restricted funds funds 2025 2025 Totsl Unrestricted funds 2024 Restricted funds 2024 Totsl 2025 2024 Notes Income and endowments from: Donations and legacies Charitable activiti - Grants received for distribution Other charitable activities Investments Other income 17,500 17,500 193,017 193,017 155,149 155,149 162,466 332,850 19,219 495,316 19,219 57,740 39,775 540,223 27,353 579,998 27,353 7,542 57,740 7,542 Total Income 220,206 545,086 765,292 64,817 722,725 787,542 endlture on: Charitable activities 330,951 659,137 990,087 139,168 1,340,623 1,479,791 Net outgolng resources before transfers (110,745) {114,0501 (224,795> (74,351) (817,898) {692,249) Gross transfers between funds (11,255) 11,255 Net expendtture for thg yearl Net movemont In funds (110,745) (114,050) (224,795) {85,606) (606,643) (829,249) Fund balance8 at 1 Aprll 2024 221,092 778,876 999,968 306,698 1,385,519 1,692,217 Fund balance$ at 31 March 2025 110,347 664,826 775.173 221,092 778,876 999,968 The statement of financial activit18s includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. -26-
GROUNDWORK NORTHERN IRELAND BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Notes Flxed assots Tangible assets 13 451,089 466.325 Current assets Stocks Debtors Cash at bank and in hand 14 15 4,735 99,822 493,987 88,069 399,919 465,988 598,544 Credltors: amounts falllng due wlthln one year 17 135,654) (55,148 Net current assets 330,334 543,396 Total assets less current Ilabllltles 781,423 1,009,721 Crodltors: amounts falllng du• after more than one year (6,250) (9,753) Not a88ets 775,173 999,968 Income funds Restricted funds Unrestricted funds 664,825 110,347 TT8,876 221,092 775,173 999,968 -27-
GROUNDWORK NORTHERN IRELAND BALANCE SHEET (CONTINUED) ASAT31 MARCH 2025 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025, although an audit has been carried out under section 85 of the Charities Act (Nl) 2008. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not requlred the company to obtain an audit of its financial ststements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. These financial statements have been prepared In accordance wlth the provisions applicable to companles subject to the small companies regime. 2211212025 tees on ..... The financlal statérnents were approved by the 11 Jaaon Mclntosh Trustoe avid Law Truste• Company reglstratlon number N1025852 -28-
GROUNDWORK NORTHERN IRELAND STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Cash flows from operatlng actlvlties Cash absorbed by OPetIOnS 23 (109,7821 1710,690) Inv6stlng actlvltl88 Investment income received 19,219 27,353 Net cash generated from Investlng actlvltles 19,219 27,353 Flnanclng actlvltles Repayment of bank loans 3,503 1,680 Net cash used In flnanclng actlvltles 3,503 (1,680 Net decrease In cash and cash equlvalents (94,066) (685,017) Cash and cash equivalents at beginning of year 493,987 1,179,004 Cash and cash equlvalents at end of year 399,919 493,987 -29-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies Charity Information Groundwork Northern Ireland is a private company limited by guarantee incorporated in Northem Ireland. The registered office is 63-75 Duncaim Gardens, Belfast, BT15 2GB. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with the charity's governing document, the CompaniesAct 2006. FRS 102"The Financial Reporting Standard applicable in the UK and Republic of Ireland. ('FRS 102,1 and the Charities SORP "Accounting and Reporting by Charilies: 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). The charity is a Publlc Benefit Entity as defined by FRS 102. The financlal statements are prepared In sterling, which Is the functional currency of the charlty. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair valu8. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable fuiure. Thus, the Trustees continue to adopt the going concern basis of accounts'ng in preparing the financial statements. 1.3 Charltable funds 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. Tha purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditlons by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tsx recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on reIpt or otherwise if the charity has been nots'fied of an impending distribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 30-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcies (Continued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditu is dassified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribule to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tanglble fixed assets 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 basis: Freehold land and buildings Plant and equipment Fixtures and fittings Computers Motor vehicles 1% 15% 150 250 The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the statement of financial acts'vities. 1.7 Impalment of flxed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to detemine 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). 1.8 Stock8 Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materia15 and, where applicable, direct labour cost5 and those overheads that have been incurred in bringing the stocks to their present location and'condition. Items held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.9 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 31
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies (Contlnued) 1.10 Financial Instruments The charity has elected to apply the provisions of Section 11 'Basi¢ Financial Instruments, and Section 12'0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial a55ets 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. Baslc financlal assets 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 liablllties 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 seniices 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 Iransaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financlal liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.11 Employee beneflts The cost of any unused hollday entitlement is recognised in the period in whlch the employees, services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to tenninating the employment of an employee or to provide termination benefits. crftical accounting estlmates and judgements In the application of the charity's accounting policies, the Trustees are required to make judgements, estimate5 and assumptions about the carying 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. -32-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Donations and legacies Unrestrfctsd Unrestrlctsd funds funds 2025 2024 Garfield W8Ston 17,500 Charltable actlvltlas Charltable Charltsble Income Income 2025 2024 Communlty projects Land projects Other 415,284 193,017 80,032 540,223 155,149 39,775 688,333 735,147 Analysis by fund Unrestricted funds Restricted funds 162,466 525,867 39,775 895,372 688,333 735,147 Investments Unrestrlcted Re5tr1cted funds funds Totsl Restricted funds 2025 2025 2026 2024 Bank interest receivable 19,219 19,219 27,353 -33-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Other Income Unrestrlcted Unrestricted fund8 funds 2025 2024 Room hire and other Income 57,740 7,542 Expendlture on charltable actlvltles Charltablo actlvltles 2025 Charftablo actlvltles 2024 Dlrect costs Community projects Land projects Other Projects 310,792 286,759 209,104 739.599 75,409 672,960 948,703 Share of support costs (see note 8) Support 317,127 531,088 990,087 1,479,791 Analysls by fund Unrestricted funds Restricted funds 330,951 659,136 139,168 1,340,623 990,087 1,479,791
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Governance costs costs 2025 Support Governance costs costs 2024 Staff costs Depreciation Membership Fees Other direct costs Accommodation Administration Communication & IT Training and recrultment Marketing Professional fees Miscellaneous Finance charges 119,035 15,236 119,035 15,236 362,863 16,456 9,667 8,078 30,044 41,107 15,248 7,283 4,000 17,637 6,431 1,456 362,863 16,456 9.667 8,078 30,044 41,107 15,248 7,283 4,000 17,637 6,431 1,456 1,384 1,384 51,786 22,218 4,693 15,575 41,948 51,788 22,218 4,693 15,575 41,948 140 140 Audit fees Consultancy Insurance 6,000 6,000 4,818 6,000 4,818 39,113 39,113 311,127 6,000 317,127 520,270 10,818 531,088 Analysed btheen Charitable activities 311,127 8,000 317,127 520,270 10,818 531,088 Governance costs include payments to the auditors of £0 (2024- £6,000) for audil fees. Net movement In funds 2025 2024 The net movement in funds is stated after chargingl(credlting)'. Fees payable for the audit of the charity's financlal ststements Depreciats'on of owned tangible fixed assets 6,000 15,238 6,000 16,457 10 Trustees None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during Ihe year. 11 Employees The average monthly number of employees during the yearwds: 2025 Number 2024 Number 12 14 -35-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employees {Contlnued) Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 271,047 22,297 8,971 302,665 19,135 11,388 302,315 399,188 The key management personnel of the charity comprised the Chief Executive Officer and the Director of Corporate Services. The total employee benefits of the key management personnel of the charity were £50,341 (2024.. £81,559). The number of employees whose annual remuneration was more than £60,000 is as ft)IIow8'. 2026 Number 2024 Number £60,001 to £70,000 12 Taxatlon The charity is exempt from taxation on its activities because all its income Is applied for charitable purposes. -36-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Stocks 2025 2024 Raw materials and consumables 4,735 15 D8btor8 2025 2024 Amounts falllng due wlthln one year: Trade debtors Other debtors Prepayments and accrued Income 27,409 49,818 41,594 66,069 99,822 16 Loan8 and overdrafts 2025 2024 Bank loans 9,503 13,006 Payable within one year Payable after one year 3,253 6,250 3,253 9,753 17 Credltors: amounts falllng due wlthln ono yoar 2025 2024 Notes Bank loans Other taxation and social security Trade creditors Other creditors Accruals and deferred incom 16 3,253 12,951 113,255 3,253 17,135 17,330 12,080 5.350 5,350 135,654 55,148 18 Credltors: amounts falllng due after more than one year 2025 2024 Notes Bank loans 16 6,250 9,753
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restricted Funds Balance at 2024 Balance at 2025 Income Expense Transfer LAND Alpha Programme Alpha - Via VngS Alpha- Ballymacash Sports Academy (PR) Alpha- Lagan Valley Youth & Community Group Alpha- Holywood Cricket Club Alpha- Colin Valley FC Alpha - Provincial Grand Lodge Antrim Alpha- Shankill Lurgan Community Alpha- Springvale Training Alpha- East Belfast Mission Alpha- O'Donovan Rossa GAC Alpha - Patrick Sarsfield GAC (PR) Alpha- RSPB Alpha- St John's GAC Alpha- St Paul's ABC Aughrim Landfill Tax Aughrim- Na Magha CLG Aughnm-Aghaloo O'Neill's GAA Club Aughrim - Crewe United Aughrim- Knawley GFC Aughrim - Old Bleech Bowling Club Aughrim Lagan Village Youth and Community Aughrim- Irish Football Network Aughrim- Newtownbutler First Fermanagh GFC Aughrim - Portadown RFC Aughrim- Dunloy GAC Aughrim- Dungannon United Youth CIC Aughrim- Banbridge RFC Aughrim - Larne RFC Aughrim- Ballynahinch RFC Aughrim- Coa O'Dwyers GFC Aughrim - Craigavon City FC Aughrim- Shankill {Lurgan) Aughrim- Mossley Dam & 3 Mile Water Angling Association Aughrim- Lenadoon Amateur Sports CIC 38,174 479 569 3,772 (4,791) (479) (569) 37.155 25,715 (25,715) 1,000 257 309 (1,000) (257) (309) 361 (361) 422 (422) (283) (800) (25,591) 283 800 25,591 800 23,910 811 59,962 10,750 10,750 (800) (23,910) (811) (20,788) 170,931 210,106 10,750 (10,750) 8,170 10,750 (8,170) (10,750) (9,850) 9,850 6,109 (6.109) 8,936 (8.936) 10,750 10,750 10,750 8,493 5,844 (10,750) 8,493 (5,844) 9,585 10,644 10,750 10,748 10,621 10,750 10,621 (9,585) (10.644) 10,750 10,748 (10,621) (10,750) 10,621 10,750 (10,750) -37-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restrlcted Funds (Contlnued) Aughrim- Portadown Football Club Aughrim- CIYMS Cricket Club Aughrim- Sainffield Sports Club Aughrim- Belfast Hills Partnership Aughrim - Dromara GAC Aughrim- St Johns Parish Church, Upper Kilwarlin Aughrim- Trillick Enterprise Leisure Ltd Aughrim- The Bridge Association Aughrim- Tullylish GAC 10.750 (10,750) 9,137 5,534 9,137 (5,534) 9,137 (9,130) 10,750 10,750 (10,750) 10,750 9,094 (9,094) 1,107 1,107 11,107 404,903 212,238 286,759 330,380 COMMUNITY Brothers of St Patrick Duncain Gardens Inside Out Start Here Beacons ARCS New to Nature Men's Sheds Cultural Diversity Meanwhile Gardens 202312024 Dormant Accounts Young Men Leaders of Tomorrow Corporate Volunteering Hom of Africa Meanwhile Gardens Men's Shed 2024-2025 Rayne Trust COMPLETE - Meanwhile 1.750 315,700 7,580 11,998 1,000 (1,750) (3,850) (15,791) (32,887) {1,000) {7,887) {7,992) (10,982) 311,850 8,211 20,889 7,887 2,654 5,338 10,982 879 429 879 (429) (30,517) (12,521) 30,517 12,521 250 (250) (1.536) (50,855) (82,665) (34,737) (1,867) (25,223) 7,620 50,761 82,665 49,766 1,867 25,223 6,084 94 15,029 368,520 332,850 367,529 333,841 FIXED ASSETS Ulster Garden Vlllage8 5,456 (4,848) 4,848 608 608 Totsl Restricted Income 778,876 545,086 (669,137) 684,826 -38-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Each restrlcted fund type can be further descrlbed as follows: Education Groundwork Nl works in schools and with adults to illustrate how individual actions can make a big difference to immediate surroundings and the global environment both now and in the future. The Trust helps schools make better use of their playgrounds and educates people to act more responsibly with regard to energy, waste, water and transport and to respect local places and other people. YoLrth Groundwork Nl works with young people helps to illustrate how individual actions can make a difference to the local and global environment. Teaching young people about their impact on the planet is the first step to changing individual's behaviour for the longer-term benefit. Employment Groundvrfork Nl assists unemployment and economically inactive people into employment through the provision of a range of accredit8d training including horticulture, land management, first aid, health and safety and manual handling. The participants gain valuable work experience and make conslructive contributions to local communities by delivering a range of small-scale environmental improvements. Land Groundwork Nl engages with local communities in the consultation, design and implementation of improvements to their own areas. Not only does this enhance local environments but it also increases the skills and capacity of local people to influence their own circumstances, whether that is environmental, social or economic. These projects are funded or part funded by the Landfill Communities Fund. which is made up of money generated from the landfill tax credit scheme, enabling landfill operators to claim back a portion of landfill tax money to be used for the delivery of 8nvironmental projects. Community Groundwork Nl supports the local communities and works closely alongside other organisations and existing initiatives to help improve the quality of life for people living there. The Trust provides training and support to help get people more involved in making decisions about where they live and to understand the benefits that sustainable development can bring to their lives. Groundwork Nl Community Gardeners teach local communities how to grow and cook their own food, thereby inspiring adults and children alike to eat more healthily. -39-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Unrestricted funds 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. At 1 Aprfl Incomlng Resources Transfers At 31 March 2024 resources expended 2025 General funds 221,092 220,206 (330,951) 110,347 Previous year: At 1 Aprfl 2023 Incoming Resources resources expended Transfer8 At31 March 2024 221,092 General funds 306,698 64.817 (139,168) 111,255) 21 Analysls of net assets between funds Unrestrictod Restrlcted fund8 funds Total Unrestricted Restricted funds funds Total Fund balances at 31 March 2025 are represented by.. Tangible assets Current assetsl(liabilitiesl Long term liabilities 135,327 315,761 (99,187) 6,250) 451,088 (99,187) (6,250 141,319 89,526 (6,250) 325,006 453,870 466,325 543,396 9,753) 29,890 315,761 345,651 221,092 778,876 999,988 22 Related party transactlons Transactlons wlth related partles During the year the charity entered into the following transactions with related parties.. Sale of services to related parties 2025 2024 Other related parties 52.932 86,766 52,932 86,786 -40-
GROUNDWORK NORTHERN IRELAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Related party transactlons (Continued) Groundwork Northern Ireland is a member of the Federation of Groundwork Trusts which is working with partners to improve th8 quality of the local environment, the lives of local people and the success of local businesses in areas in need of investment and support. Each member trust has its own board of trustees and is supported by the national and regional offices of the Federation of Groundwork Trusts. The Federation of Groundwork Trusts is eligible to have a nominated trustee on the board of the charity. No trustee or other person related to the charity had any personal interest In any contract or transaction entered into by the Charity In the year. (2023.. £24,000) Cash generatsd from operatlons 2026 2024 Deficlt for the year 1224,795) (892,249) Adjustments for. Investment income recogni5ed in statement of financial activits'es Depreciation and impairment of tangible fixed assets (19,219) 15,236 (27,353) 16,456 Movements in working capltal- (Increase)Idecrease In stocks Decreasel(increasel in debtors (Decrease) in creditors 4,735 33,753 80,506 33,010 140,554) Cash absorbed by op8ratlons (109,7842) (710,690) -41