**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: - examine the accounts under Section 65 of the Charities Act - follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act - state whether particular matters have come to my attention. ## **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 - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 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