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, exa￿rbat1n9 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 ServI￿S 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 be￿een 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 reSoUr￿S 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 st￿ngthenS 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 chol￿S 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 Cornm￿ee 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 ne￿OrkIng 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 (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 OPe￿tIOnS 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 re￿Ipt 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 V￿ngS 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