OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-09-30-accounts

REGISTERED COMPANY NUMBER: NI070571 (Northern Ireland) REGISTERED CHARITY NUMBER: 100975

Report of the Trustees and

Unaudited Financial Statements FOR THE YEAR ENDED 30 September 2022

for

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Contents of the Financial Statements FOR THE YEAR ENDED 30 SEPTEMBER 2022

----- Start of picture text -----
Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 14
Detailed Statement of Financial Activities 15 to 16
----- End of picture text -----

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Report of the Trustees FOR THE YEAR ENDED 30 SEPTEMBER 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Significant activities

The Company develops and delivers sustainable environmental education programmes to schools and youth organisations across Northern Ireland. We also advise on conservation issues and help organisations create or enhance wildlife areas, for example, local authority parks or school grounds.

ACHIEVEMENT AND PERFORMANCE

All of the programmes run by NIFSA come under the heading "Learning Without Walls". The specific programmes can be broken down as follows:

Forest School Awards: this is the outreach programme to deliver Learning Without Walls to local communities. NIFSA currently work with 180 qualified Forest Schools and are training a further 350 schools to become qualified. The Forest School Awards are supported by Mid-Ulster Council, Lisburn And Castlereagh Council, Mid and East Antrim Council, Fermanagh and Omagh Council, Antrim and Newtownabbey Council.

They are also financially supported by the Dufferin Foundation, Public Health Agency and the Drumlin Wind CoOperative.

NIFSA currently support an average of 5,000 pupils being taught outside every month.

Covid19: the effects of Covid19 are diminishing and not having a major impact now.

Clandeboye Nature Rangers: this is primarily an after-school Forest School serving the Bangor area. It is based in Lady Dufferin's estate - Clandeboye Estate. An average of 21 children are picked up from 10 schools in North Down. Mid Term and Summer Holiday programmes are also run annually. These all prove very popular with waiting lists now in operation. In addition, school groups and nurseries visit Clandeboye to have a forest school experience. Usually, 2 or 3 groups attend weekly.

The successful building contractor MCC Builds (trading as Koolcabins) has proved to be disastrous. No progress has been made on the building since their appointment in January 2022.

Development of other Nature Ranger Centres

After the opening of the Centres in 2021, they have both had to be closed down. People's Park due to lack of customers. Moira had to close as 2 part-time members of staff left at the same time and it proved impossible to hire new staff.

Looking at how to support existing Forest Schools to become Nature Ranger Clubs - after-school clubs. Will pilot with Fairvew and Hazelwood Primary Schools.

Forest School Awards

Brian and Danielle continue to deliver the outreach Forest School Awards programme. Caoimhe Suitor will now also help as demand is there. Over the last year NIFSA has worked with 60 new schools wanting to become Forest Schools.

Staffing issues

Pamela Brown and Chrissie have both had to be made redundant due to not enough income being generated to support the posts.

1

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Report of the Trustees FOR THE YEAR ENDED 30 SEPTEMBER 2022

Caoimhe Suitor will move across to help Danielle and Brian deliver Forest School Awards. Jordan Galway and Natasha Vance both left to become full-time classroom assistants.

FINANCIAL REVIEW

Financial position

Principal funding sources:

The principal funding sources of the charity is through Local Authority training and development, Club fees, Memberships and Donations.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

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

The Company is established to promote the benefit of the public, and in particular children (hereinafter referred to as 'beneficiaries') by providing facilities for education and recreation in the context of the natural woodland environment across Northern Ireland (hereinafter called the "area of benefit") without distinction of age, gender, disability, sexual orientation, nationality, ethnic identity, political or religious opinion, by associating the statutory authorities, community and voluntary organizations and the inhabitants in a common effort, with the object of improving the conditions of life for the said beneficiaries and in particular:

a) to advance the education of children, young people, and the general public in issues relating to conservation, biodiversity, ecology and the environments, and in particular as these relate to woodland and forestry environments

b) to maintain and manage or co-operate with any local authority in the maintenance of a centre or centres in the area of benefits for activities promoted by the association (hereinafter called "the Centre").

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

NI070571 (Northern Ireland)

Registered Charity number

100975

Registered office

NIFSA Dendron Lodge Clandeboye Estate Bangor Co. Down BT19 1RN

Trustees

The trustees, all of whom served during the year, were as follows:

G Lyttle J McDaid P M O'Kane

Company Secretary Miss L Matthews

2

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Report of the Trustees FOR THE YEAR ENDED 30 SEPTEMBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH

Approved by order of the board of trustees on 28 June 2023 and signed on its behalf by:

J McDaid - Trustee

3

Independent Examiner's Report to the Trustees of Northern Ireland Forest School Association

I report on the accounts of the company for the year ended 30 September 2022, which are set out on pages five to fourteen.

Respective responsibilities of charity trustees and examiner

As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the independent examiner's report

I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006

  2. That the accounts do not accord with those accounting records

  3. That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in Ireland which is one of the listed bodies.

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Seamus McLernon

M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH

4

Independent Examiner's Report to the Trustees of Northern Ireland Forest School Association

28 June 2023

5

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Statement of Financial Activities FOR THE YEAR ENDED 30 SEPTEMBER 2022

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
242,875
Charitable activities
Unrestricted
-
Total
242,875
EXPENDITURE ON
Charitable activities
Unrestricted
247,969
Restricted
-
Total
247,969
NET INCOME/(EXPENDITURE)
(5,094)
RECONCILIATION OF FUNDS
Total funds brought forward
92,903
TOTAL FUNDS CARRIED FORWARD
87,809		 Restricted
funds
£
128,052
-
128,052
-
93,052
93,052
35,000
-
35,000		 30/9/22
Total
funds
£
370,927
-
370,927
247,969
93,052
341,021
29,906
92,903
122,809		 30/9/21
Total
funds
£
293,602
25,222
318,824
283,737
-
283,737
35,087
57,816
92,903

The notes form part of these financial statements

5

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Balance Sheet 30 SEPTEMBER 2022

Notes
FIXED ASSETS
Intangible assets
6
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 30/9/22
£
-
8,107
8,107
12,898
105,357
118,255
(3,553)
114,702
122,809
122,809
87,809
35,000
122,809		 30/9/21
£
4,250
13,267
17,517
8,006
70,053
78,059
(2,673)
75,386
92,903
92,903
92,903
-
92,903

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

6

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Balance Sheet - continued 30 SEPTEMBER 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 28 June 2023 and were signed on its behalf by:

J McDaid - Trustee

The notes form part of these financial statements

7

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Notes to the Financial Statements FOR THE YEAR ENDED 30 SEPTEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost Fixtures and fittings - 25% on cost Motor vehicles - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

8

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

2. NET INCOME/(EXPENDITURE)

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

----- Start of picture text -----
|||| |---|---|---| |30/9/22|30/9/21| |£|£| |Depreciation - owned assets|5,160|6,438| |Other operating leases|13,451|6,950| |Website Design amortisation|4,250|4,250|

----- End of picture text -----

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2022 nor for the year ended 30 September 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2022 nor for the year ended 30 September 2021.

4. STAFF COSTS

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

5.

----- Start of picture text -----
||||| |---|---|---|---| |30/9/22|30/9/21| |Administrative staff|12|11| |No employees received emoluments in excess of £60,000.| |COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES| |Unrestricted|Restricted|Total| |fund|funds|funds| |£|£|£| |INCOME AND ENDOWMENTS FROM| |Donations and legacies|282,468|11,134|293,602| |Charitable activities| |Unrestricted|25,222|-|25,222| |Total|307,690|11,134|318,824| |EXPENDITURE ON| |Charitable activities| |Unrestricted|252,604|31,133|283,737| |NET INCOME/(EXPENDITURE)|55,086|(19,999)|35,087| |Transfers between funds|(19,999)|19,999|-| |Net movement in funds|35,087|-|35,087|

----- End of picture text -----

continued...

9

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
57,816
-
TOTAL FUNDS CARRIED FORWARD
92,903
-
6.
INTANGIBLE FIXED ASSETS

COST
At 1 October 2021 and 30 September 2022
AMORTISATION
At 1 October 2021
Charge for year
At 30 September 2022
NET BOOK VALUE
At 30 September 2022
At 30 September 2021
7.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
Motor
Buildings
machinery
fittings
vehicles
£
£
£
£
COST
At 1 October 2021 and
30 September 2022
5,120
16,205
3,214
9,570
DEPRECIATION
At 1 October 2021
-
14,242
1,051
5,549
Charge for year
-
1,963
804
2,393
At 30 September 2022
-
16,205
1,855
7,942
NET BOOK VALUE
At 30 September 2022
5,120
-
1,359
1,628
At 30 September 2021
5,120
1,963
2,163
4,021		 Total
funds
£
57,816
92,903
Website
Design
£
17,000
12,750
4,250
17,000
-
4,250
Totals
£
34,109
20,842
5,160
26,002
8,107
13,267

continued...

10

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
10.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Restricted
fund
funds
£
£
Fixed assets
(26,893)
35,000
Current assets
118,255
-
Current liabilities
(3,553)
-
87,809
35,000
11.
MOVEMENT IN FUNDS
At
1/10/21
£
Unrestricted funds
General fund
92,903
Restricted funds
DAERA
-
TOTAL FUNDS
92,903		 30/9/22
£
12,898
30/9/22
£
3,553
30/9/22
Total
funds
£
8,107
118,255
(3,553)
122,809
Net
movement
in funds
£
(5,094)
35,000
29,906		 30/9/21
£
8,006
30/9/21
£
2,673
30/9/21
Total
funds
£
17,517
78,059
(2,673)
92,903
At
30/9/22
£
87,809
35,000
122,809

continued...

11

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
People's Park Nature Ranger Project
HazelWood
DAERA
National Lottery
HSBC
Early Years
Ulster Community Fund
TOTAL FUNDS		 Incoming
resources
£
242,875
1,088
2,013
60,000
31,500
2,304
6,443
24,704
128,052
370,927		 Resources
Movement
expended
in funds
£
£
(247,969)
(5,094)
(1,088)
-
(2,013)
-
(25,000)
35,000
(31,500)
-
(2,304)
-
(6,443)
-
(24,704)
-
(93,052)
35,000
(341,021)
29,906

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
People's Park Nature Ranger Project
HazelWood
TOTAL FUNDS		 Net
Transfers
At
movement
between
At
1/10/20
in funds
funds
30/9/21
£
£
£
£
57,816
55,086
(19,999)
92,903
-
(18,246)
18,246
-
-
(1,753)
1,753
-
-
(19,999)
19,999
-
57,816
35,087
-
92,903

continued...

12

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

11. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
People's Park Nature Ranger Project
HazelWood
TOTAL FUNDS		 Incoming
resources
£
307,690
7,874
3,260
11,134
318,824		 Resources
Movement
expended
in funds
£
£
(252,604)
55,086
(26,120)
(18,246)
(5,013)
(1,753)
(31,133)
(19,999)
(283,737)
35,087

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
People's Park Nature Ranger Project
HazelWood
DAERA
TOTAL FUNDS		 Net
Transfers
At
movement
between
At
1/10/20
in funds
funds
30/9/22
£
£
£
£
57,816
49,992
(19,999)
87,809
-
(18,246)
18,246
-
-
(1,753)
1,753
-
-
35,000
-
35,000
-
15,001
19,999
35,000
57,816
64,993
-
122,809

continued...

13

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Notes to the Financial Statements - continued FOR THE YEAR ENDED 30 SEPTEMBER 2022

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
People's Park Nature Ranger Project
HazelWood
DAERA
National Lottery
HSBC
Early Years
Ulster Community Fund
TOTAL FUNDS		 Incoming
resources
£
550,565
8,962
5,273
60,000
31,500
2,304
6,443
24,704
139,186
689,751		 Resources
Movement
expended
in funds
£
£
(500,573)
49,992
(27,208)
(18,246)
(7,026)
(1,753)
(25,000)
35,000
(31,500)
-
(2,304)
-
(6,443)
-
(24,704)
-
(124,185)
15,001
(624,758)
64,993

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2022.

13. EXCEPTIONAL ITEMS

During the year, an amount of £25,000 was paid as a deposit for building works to be carried out on a new lodge in Clandeboye Estate. The work was never commenced and a legal case is now in progress to try and recover the money paid over to the builders. Accordingly the trustees consider it prudent to make a full provision against this payment.

14

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Detailed Statement of Financial Activities FOR THE YEAR ENDED 30 SEPTEMBER 2022

INCOME AND ENDOWMENTS
Donations and legacies
Forest School Awards
Donations
Clubs
Clandeboye Nature Rangers
Grants		 30/9/22
30/9/21
£
£
105,000
109,222
4,219
14,999
27,615
-
106,040
128,243
128,053
41,138
Charitable activities
CJRS Payments		 370,927
293,602
-
25,222
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Direct Costs
Arts, crafts & supplies		 370,927
318,824
219,516
178,384
10,327
9,492
4,011
3,786
12,359
34,619
9,405
-
Support costs
Management
Other operating leases
Insurance
Light and heat
Telephone
Postage and stationery
Rent
Sundries
Travel and subsistence
Motor expenses
Training
Protective clothing
Trade and professional
Staff welfare
Website costs
Amort of website design
Carried forward		 255,618
226,281
13,451
6,950
7,723
6,145
1,319
678
985
383
35
-
-
6,480
341
-
1,162
2,975
5,681
3,473
1,775
6,165
1,093
-
1,916
1,947
2,681
-
7,276
5,726
4,250
4,250
49,688
45,172

This page does not form part of the statutory financial statements

15

NORTHERN IRELAND FOREST SCHOOL ASSOCIATION

Detailed Statement of Financial Activities FOR THE YEAR ENDED 30 SEPTEMBER 2022

Management
Brought forward
Plant and machinery
Fixtures and fittings
Motor vehicles
Covid consumables		 30/9/22
30/9/21
£
£
49,688
45,172
1,963
3,241
804
804
2,393
2,393
-
2,085
Finance
Bank charges
Other
Exceptional items
Governance costs
Accountancy and legal fees		 54,848
53,695
449
725
25,000
-
5,106
3,036
Total resources expended 341,021
283,737
Net income 29,906
35,087

This page does not form part of the statutory financial statements

16