REGISTERED COMPANY NLMBER: N1070571 (Noi'tlicrn li'¢lnnd) REGISTERED CHARITY NUMBER: 100975 Report of the Trustees And Unl￿dIted Flnanclal St&tements FOR THF. YF.AR ENDED 30 September 2023 for NORTHERN IRELAND FOREST SCHOOL ASSOCIATION M.B.McGrady & Co Chartered Accourtlan15 Suitc 2B Cadogan Hoiise 322 Li5biirn Ro8d Belfa51 Co. Antrim BT9 6GH NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Contents of the FlnJn¢Sal StHÉemen¢s FOR THE YEAR ENDED 30 SEPTEMBER 2023 Page Reporl of the Trustces Independent EximlD¢r's Report Statement of Fliignclgl Atllvltlei BAlance Sh¢¢t Notes to tli¢ FliianclAI Sl8tÈmellt8 8 10 14 Delalled Statement of Flnnn¢l*l Acllvllles 15 10 16 NORTHERN IRELAND FORFST SCHOOL ASSOCIATION Report of the Tvuslees FOR THE YEAR ENDED 30 SEPTEMBER 2023 The trusl¢¢s who are also dir¢¢lors of the charily for ihc purposes of I1￿ Companies Act 2006, prescnl Ih¢iL Teporl wit tlie fiiian¢ial stal¢in¢Thts of tl)e chgrity for thc year eiid¢d 30 Septcinber 2023. The tnjstees have adopted tlie provisioi)s of Accounting aiid Rcportin8 by Charilies- Statemcnt of Rccninillended Priictice upplicable to ¢h&irilies pr¢p41ring thcir ftccounts in accordA¢i¢e ivith ilie Financial Reporting Siandgrd applicable in the UK aiid RcpL)blic of Ireland (FRS 102) leffeclive l January 2015). OB,IEI CTIVEI S AND ACTIVITIES Slgnlflcini Actlvltios I'l)e Coinpany d¢velops and delivews 5UStainabl¢ environmentnl education progranimes to schools and youtji organisaiion% 8cr058 Nn&ihern Ireland. W¢ alsD ttdvise on conservalioii issues and help organisalioiis create or enhance wildlil¢ areas, lor exainple. lordl auihority parks or scliool grouii(Ls. ACHIEVEMENT AND PERFOHMANCE All of the progi'ainineg nin by NIFSA comc Under th¢ l)eAding "L¢arnin8 Withotst Walls" The 5pccifi¢ prograii)iy)es can be broken down as follows: Forest School Awards-. This is th¢ oiitreach progrnmme to deliver Learning Without Walls lo locHI cominiinitie$. NIFSA ¢ui'i'eiitly ivork ivith 180 qulllified Foxesl S¢liools and ar¢ trAining a further 350 scliools lo beroine qualified. Tlic Forest School Awards are tsupporied by Mid-ulsler Council, Li&buni and Casileieagl) CounLil, Mid aiid Ea.%1 Anlriin CounLII, Ferinmnagh and Oinngh Coiineil, Anirim and Newlown8bb¢y Council. El¢lfasl Ciiy Couiicil, Noiih Doivn and N'Ards Council and the Nl r.nvironi)ienl A8cncy InYiroi)nicni Fund. They Mre also financially supported by Ihe t*Jfferin Foundation, Public H¢altli Agency &nd Ihc Druinlin Wind Cooperative. Fundin¥ has been secured lo train 60 s¢hoo15 ¥4 year. NIFSA curr¢nily support an averagc of 5.000 pupils being 18iight oulside every monlh. Clartdebo e Nalitre Raii ¢rs: diis is priinarily an atter-scliool Fore￿ Scliool s¢rving lh¢ FIan￿or area. li is based in Lady DLiff¢rin's estaie Clandeboye Es¢g1¢. An average of 21 cl)ildren air picked lip froii) l O school8 in Noil11 Doivn. Mid Tei'in 14 lid Sunimcr Iloliday progriiinm¥s are also nin llnniially. These all prove vcry populftr wilh wnifiiig lisis iioiv ii) opcrdlioii. In addilion, ￿1}0￿1 b*roLIP5 aiid nurs¢rie& visit Clandeboye lo l)av¢ a forest s¢liool ¢xperieii¢¢, Usually, 2 or 3 groups 81teiid weekly. MLC Builds (trHdii)g as Koolcabins) wer¢ taken 10 Court io retrieve th¢ downpayment on thc biiilding. No siiccessfvl conclusion of y¢t aiid noi hop¢ful. ClandcbDyC Eslaic and Tli¢ Duff¢rin Fouiidalion liave noiv undei'lak¢ii the biiildlllb pi'ojecl. They liave appoinied a dedicaled arcliitect lo oversee tl)e neiy build. Totslis will be Il)e ci)mpaiiy undertakinB the building. Woi'k to coinm¢n¢e in April 24 aiid finish Oclobcr 24. elo ment f other Nal rce Ires Followii)g the ¢losLire of P¢ople's Park &nd Moirn Dem¢5ne N&ture Ranger Cenires il ivas decided lo tt'iol iiinning Nftture Ilftiiger Clubs in schools with NIFSA $18ff. Tri&ls werc itt 2023 and it was decided Ihal NIFSA could iiot staff (l)e deinand for clubs. It was Iheretore de¢id¢d to siipport wl)ools and rlieir own slMtT lo run the after-school Nattiro Ranger Cli)bs. f.skra,' St. Patri¢k's, Ciuinllll: Fairview. Carr und Dundon4ild Prirnary kl)ools w¢re all ke¢ii to pilol in 2023 Trus NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Repor¢ of the Truste¢s FOR THE YEAR ENDED 30 SEPTEMBER 2023 It LS with regret that Lindsay Houston (nee Matthews) resigned from her position As seuctary due to increased work nunilincnls un l Au8LlSt 2023. No replaccmciii yel found. FINANCIAL REVIEW Fiiianelal pts¥ltloD Principal fuiidiiig source5: Tlie pi'incipal ftinding soisrces of the ¢haYily is throiigh Local Auihority Mining and d¢velopmenl. Club fees. Meinberships and Donations. STRUCTURE, GOVERNANCE AND MANAGEMENT Govf rnlng d￿cul￿ent The charity is conlrolled by ils governing dociiments. A deed of In)sl. and constilules a liniited coinpany. liiiiit¢d by guaralllee. as d¢fiiied by Ihc Compaiiies A¢1 2006. The Coinpgiiy is e%iablislicd lo proniole the bciiefil of the public. and in particular cllildren (h¢r¢iiiafier Irferi'ed to as 'beneficiaries') by piM)viding faciliiies for cducation and rwration in thc conlext of Ihc n41turdl woodland environmcnl across Noi'thcrn Ii'elai)d {hercinaftcr called the 'ai'ea of benefit") wiihoiit dislinciion of tsge, gcnd¢r, disability. s¢xu81 orientulion, i)YAlionalily, cllinic idenlity. polilical or rcligioiis opinion. by associaliiig the slalulory auihoyilics, COlllllllll)ity aiid volunlary OTganizaiioi)s and th¢ inhabitanis in a conlin￿l effoTi, with tl)¢ obj￿¢ of iinproving the condilion8 of life for the said b¢n¢fi¢iaries And in particular: ) Iv advance ili¢ educaiion of children. yOUllB people, and Ihe ge[￿ra1 publiL in issues relaliiigi (o Lonservuiion, biodiversity, ¢¢ology and the ¢nvin)nments, and in particular as ¢lies¢ r¢lal¢ lo wwdland and forestry environn)¢nls bl tv Inaintain uiid inanagc or ¢o-opth21e wilh ftny Ioc81 auihority in ilie mainleTlhnce of a ¢¢nlrc or eeiili'es iii tlie area of bencfils for arliviti¢5 promoted by Ihe &ssociatioi) (hercinAfter called"Ih¢ C¢n¢r¢"). REfiERENCC AND ADMINISTRATIVE DETAILS Reglstei'cd Compiny nunibey N107057 I INorih¢ii) Irc181)d) Registered Ch8rlty numbey 100975 Rcgl$tered offiee NIFSA Deiidron Lodge Clandeboye E%lole Bangor Co. Dow BT19 IRN Trustees The I￿Stee$, all of wlioiii 5erv¢d during rhe year, were 95 follows: G Lyiile J McDllid P M O'Kane ConipAny Seci'elary L Maltlicws (rcsigned l Auuyusl 2023} NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Repurt of the Truslees FOR THK YEAR ENDED 30 SEPTEMBER 2023 REfERENCE AND ADMINISTRATIVE DETAILS Iiidependent Exxn)Inei' M.B.M¢Giady & Co Chartci'ed A¢countanls Suite 2B Cadogan Flouse 322 Lisbiiin R()ad Belfast Co. Antri BT9 6GH Approved by order of the board of Inisle¢s on . nd signed on ils bclialf by: J McDaid- rustee Independent Exgminer'% Report to the Tru$t¢es of NoYtlieYTh IYeA8￿d Forest Sehool A55oclatlo I rcport on the accouiiis of Ihc company for Ihe y¢or ended 30 SeptembeF 2023. wliich are sel ou( on pages six to fifteen. Respectlve responslbillties of clioyity trustees and ex#mlner As tbe clwrity's tru51ces (and dlso ilic diic¢lors for ihe purposes of company law) you are i'c5poiisibl¢ for the prep141'alion of the accounts in hccordance wilh ilie requirements of the Companie% Act 2006. Flaving salisfied inyself thal the Charity is not siibject lo audit under compAny law and i5 eligibl¢ for ii)dependent ex41n1T￿lIon, it is my respoiisibilily lo.. exai)iine the llLLOLinls under Section 65 of th¢ ChariiiC8 A¢1 follow Ihe proccdiires said dowTh in the general Directions given by the Charity Commission for Noi'thcrn Ireland uttdcr S¢¢tiot1 6519)(b) of Ilic Charities Act St#le whether palliculoi. mailers liave come to my attention. 11&¥s¥ of the independent exAminer'$ reporl I have cxainin¢d youi. charity accounls as requircd under Sect&on 65 of ih¢ Charities Act and my exaininatiot) was carri¢d out in a¢¢ordallL¢ Wlth il)c general Direclions given by Ili¢ Charily Commission foi. Nor(herii Ir¢land under Scction 65(9)Ib) of Ihc Cl)Ai'itiCs Act. The exllmination inelud¢d J rcview of the accDulliing r¢¢ords kept by the chai'ity ai)d a coniparison of the accouiils preseiited wilh Iliose r¢cords. Ir also inCl￿ded considcralioii of afty unusu41 ile1115 or disclobuirs iii tlie accounts, and seekin&y explanations from you as Cliarity Iruste¢s concerniiig any such mgtters. My role is to slaie whether Mny material matters have coine to my ftlteiilion giving me cause lo believe.. TlINt ilLcouiiling record5 were noi kept iii accordance iviili Seclioii 386 of Ihe Companieli Acl 2IK16 That lh¢ accounls do not 41c¢ord iviih those accoun(ing Tecords Tliat the ac¢oiii1ts do nol coniply with ih¢ ft¢¢out)iing Icqiiiremenls of S¢ciion 396 of the Companies Acl 2006 and willi the meihods and principles of ilic Charili¢% Staiemcnt of RecoinmendLd Prth¢lic¢ applicablc lo ¢harilic5 prepariiig Iheir a¢¢ounls iii aLLordancL wilh lh¢ Financial Reporiing Siai)daTd uppli¥abl¢ ii) Ilie UK ¥iid Republic of Ireland TI￿t Ihere is further inforrnalioii needed for a proper understanding olih¢ accounts to be rcached. llldepcndent exAmlner's st#temenl Siiicty yoiir charity's gros% income cxcee(led £250,(X)O your examin¢r musi bc a meinb¢r of a li8icd body. I can confirm tliat l am qiio1ili¢d 10 und¢rtake Ili¢ exllininlliion becHu5e l aili a member of Ilie Inslilule of ch8rlei.ed Accoiinlanls iii Ii'cland ivhicli is oli¢ of ihe lisied bodies. I have conipleted my exaniination and liave no concerns in respect of ilie maii¢f8 (l) to {4) listed abovc ftiid, iii ¢onii¢ction witli followingi tIiL Dii'ecliojks ol the Charily Coininissioii for Norili¢rii Ireland, I li&ve found no illallers Il)al i'equir¢ draiving ro your alleiilion. Scainiis McLcrnon M.B.M¢Grady & Co Cliai'tei'ed Accoiintanis Siiilc 2B Cadogan E.luuse 322 Lisbvrtt Road Belfast Co. Anti'ini BT9 6GII NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Stalement of FlnAnclAI Actlvitle5 FOR THE YEAR ENDED 30 SEPTEMBER 2023 3019123 Total fuMd$ 3019122 Total funds Unrestrlfted Restrl¢ted funds fund5 Notes INCOME AND ENDOWMENTS FROM Donations and le8ti¢i¢s 240,465 59.609 300 074 370 927 EXPENDJTURE ON Cliai4t¥ble aellvltles Uni'estricled Resti'ictcd 220,883 59,609 280892 247,969 93,052 Other 512 512 Total 221 59,609 281004 341021 NET INCOME 19,070 19,070 29.906 RLCONCILIATION OF FUNDS Total funds brought foiward 87,809 35,000 122,809 92,903 TOTAL FUNDS CARRIED FORWARD 106.lJ79 35.000 141879 122809 The notes fom part of these financial slktements NORTHERN IRELALYD FOREST SCHOOL ASSOCIATION, Bglan¢e Slieet 30 SEPTEMBER 2023 3019123 3D19122 Notes FIXED ASSETS T41ngible assets 6,551 8.107 CURREIYT ASSETS Debiurs Casli at bank 30,231 112,SlO 12,898 105.357 142,741 118,255 CREDITORS Amounts falling due within one year (7.4131 (3,553) NCIT CURIIENT ASSETS 135 114702 TOTAL ASSETS LESS CURRENT LIABILITIES 141,879 122,809 NE'I. ASSEI'S 141879 12280 FUNDS 12 Unrcstricled flind3 Restricted flind8 106,879 87.809 35,000 TOTAL FUNDS 141879 122.809 Tl)e charitabl¢ ¢ompany is enliiled lo exen)plion from aiidil under Seclivi) 477 of ihe Companies Acl 2006 for tli¢ yLar endcd 30 Septembcr 2Q23, The iii¢mbers l)nve not required Ihe eornpany io obtain an audii of ils financi81 slaieinents for ihe year ¢nded 30 Sept¢inb¢r 2023 in accol￿anCe wilh Section 476 of the Coinpaiiies Act 21M)6. Tl)c trustees acknowledge their ￿sponSIbIlitIeS for (a) viisui'ing thai Il)e charitable ¢oinp4ny k¢eps accoui)lin¥ r¢cords ihat coinply willi Secliuiis 386 4nd 387 of Il)e Coi))puni¢s Act 2006 and prep8rinbv financial 51al¢t))¢nls ivhich give a tnic and fair view of ihe slAle of affairs of the charilllblc coiiipany As al the end of e8¢h financial ycar and of ils surplus or d¢ficit for each fin#n¢ial year iii accord#iice willi the rrquireinenls of SeLlions 394 aiid 395 and whicli oiherwise Loinply willi ilie requiren)¢nlts of ilie Coinpanies Act 2006 relatiiis lo financial slalem¢nls. so far as appli¢al)le to the charitable c(Mnpany. {b) The notes forni part of these fina￿1￿1 stalements ¢oiilinued... NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Balonce She¥t- contlnued 30 SEPTEMBCR 2023 Tl)ese finnncial siatemeiits have been prepared in accordance with the provisions applicable to chavitable Colnp￿n1¢￿ subject to the sn)all companies r¢giLlle. Tl)e finaiicial slalements weiE approved by ihe Board of Trnstees and authorised for i&%'ue on 2¢ and were signed ils behalf by. Daid- Trustee The notes fomi Pilrt of these financial statenienls NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Notes to tlie Fin4n¢iAI Statemellt5 FOR THE YEAR ENDED 311 SEIryEMBER 2023 ACCOU14TING POLICIES BASIS of preparln£ the financlal s1o¢em¢nls The financial statements of the charitablc company. whieh is a piiblic beI￿rit fflitity linder FRS 102. have been prepftred in accordance ivitli Il)e Cl)arities SORP (FRS 102) 'AccountiMg and R¢portÈng by Charilies.. Stglem¢iit OI Recoillmend¢cl Practice applicable lo charilies preparin&i their accouiils iii acc()rdance with tlie Fiiiancial R¢poi'ling Standaid applicable in tl)e UK and Repiiblic of Ire14nd (fRS 102) (cff¢Ltive l Januaiy 2019),, Finiincial Reponing S11¢ 1?dard 102 The Finan¢iil Reporting Siai)d8rd applicable in rhe UK and R¢public of Ir¢laiid' aiid the Companies Aci 2006. 111¢ fiiiRn¢ial sialeinenls have been prepared under ilie hi8tori¢al cosl onvenlion. Jnconie All incoine is ￿co￿nis¢d in the Sialeinenl ofFinancial Activities once the charily l)es ¢ntitl¢meiil lo Ihe fui)ds. it is probable Ihal th¢ in¢uine will be I'eLLived uiid Ilie aniounl can be Ineasurcd I'eliably. Expendlture Liabiliii¢s ar¢ r¢cogt)ised fts expendiiure as soon as il)ere is a or consln4clive obligation coinmilling the el)arity to Ilial expeiidilur¢, it is probable Ihal a Iransfcr of econoinic benefit5 will bc required in settleinent and th¢ amount of the obligalioii can be Mie8￿1r¢d r¢lixbly. Expendiriire is accounred for on an accNal% ba$is ond has been classified under headiiigs that aggregate all cosl rclalcd io th¢ ¢8t¢Bory. Where costs cannot bc diirctly altribuled to particulaT headiiigs they h&v¢ b¢¢ii allo￿led to #Llivilies on a basis ¥onsisienl with Ilie use of resources. Tanglble flxod Asscls Buildings Plaiil hnd machinery Fixtures and fittings Molor vehiclcs loo/￿ un cost - 2￿/0 on cosl 250/0 on ¢ost 25Yo oil co$1 Ta%atlo Th¢ chArity is exempt from corporAtiort fAX on ils Qhoritable Rcliviiie5. Fund af¢DUllting Unrcstricied funds can be uscd in aecord&ttce wilh the charilablc objectives at the di8crction of Ihc IIu51¢es, Reslricted funds can only b¢ us¢d for particular reslriclcd purpos¢s iviiliin the objects of Ihc cliorily. R¢slriclions Hri5e when specified by the donor or when funds llr¢ raised for particular reslri¢l¢d purpn8es. Furihcr explaiialion of ihe nilure and purpose of eacl) fund iy included in the noles lo Ili¢ flliaiicial slalcincnls. Hlre purchase #nd leaslng ¢onimllment5 Rentals paid vi)d¢r operating lemses arc chArBed lo the Sialement of Financial A¢tivilies on a straiglil line basis over ilie p¢riod of the lease. Pensloii costs and other post-retli'ement beneflts Th¢ ¢liai'itabl¢ company operates & defin¢d ¢onlribulion pension scheinc. Conlribiitions payable lo the harilable roinpuny's pension scheme are Lharged lo th¢ Statem¢iil of Fi11oncial A¢livilies in the period to ivhicli they rel81e. ¢oiiliniied... NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Noles to tbe FinAncial Statements- continued FOR THK YEAR ENDED 30 SEPTEMBER 2023 NET INCOMEI{EXPENDITURE) Net inLomel{expeiiditure) is stated HfteF ¢liargingl{crediting).- 3019123 3D19122 Depreciation - Dwned assets Othei. oper8lin8 leases Websile Design amortisalion 3,4(J6 17,495 5,160 13,451 4,250 TRUSTKES, REMUNERATION AND BENEFITS Thcrc wcir no inistces, reniuneralion or other bencfit5 for th¢ y¢ar ended 30 Sepleinber 2023 fior for th¢ ychr endcd 30 S¢ptembei' 2022. Tru$t¢e$' ¢xpetsses Thei'e iv¢r¢ iio trusl¢es' ¢xp¢nses paid for Ihe yeor ended 30 Sepl¢mber2023 noi. for the year ended 30 SepteiTbber 2022. STAfi F COSTS The average monthly nuinber of employe￿ diiring the year was as folloivq: 3019123 13 3019122 12 Adinii)islraliv¢ staff No ¢mploye¢s received emoluments in excess of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UnrI51rl¢led R¢$irl¢t¢d Cun(ts f￿ttd8 TotAI runds INCOME AND ENDOWMENTS FROM Donations hi)d legacies 242 875 128052 370 927 KXPENDITURE ON ChAI'lluble *¢llvltles Unr¢slriiied Re$lriclcd 247.969 247,969 Total 247 969 341021 NET INCOMEI{EXPENDITURE) {S.094) 35.000 29,9Q6 RECONCILIATION OF FUNDS Tvial funds brought forward 92.903 92,903 eonlii)u¢d... NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Nvtes to the fiinthnclAI Slalernenls- continued IOR THE YEAR ENDED 30 SEPTEMBER 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIE5- contill￿ed Unre$ti'lLted Restricted fllnds fvnds Tot¥1 funds TOTAL FUNDS CARRIED FORWARD 122,809 INTANGIBLE FIXED ASSETS Webslte De51gn COST Ai l Octobcr 2022 and 30 Sepl¢mbcr 2023 AMORTISATION At l October 2022 ancl 30 September 2023 N￿lT BOOK VALUE At 30 ScptenJb¢r 2023 AI 30 Sei)lembcr 2022 TANGIBLE FIXED A&SETS Flxtuyes and fiitlng$ Plant And m8¢liln¢i'y Motor velilcles Bulld1￿g* Totals COST Ai l Octob¢r 21)22 Addilions 5,120 16,205 3,214 9,570 34,109 AI 30 Sepl¢mb¢r 2023 5,120 35.959 DEPRECIA TIOIY Al l O¢lob¢r 2022 Chargie for y¢ar 16,205 1055 7,942 26,UO2 512 AI 30 Seplembcr 2023 512 29 NKT BOOK VAI.UE At 30 Sepl¢iiib¢r 2023 At 30 Seplemb¢r 2022 10 coiitiniied... NORTHERN IRELAND FOREST SCHOOL ASSOCIATION Notes lo the Finantl•l Slatement5- Lonllnued roRI'HE YEAR ENDED 30 SEPTEMBER 2(123 DEB TORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 3019123 3D19122 Trade d¢blor5 Otlier debtors 3U,231 12,8911 CREDITORS: AMOUNTS FALLINC DUE WITHIN ONE YEAR 3019123 3019122 Bai)k loans #nd ov¢rdrnns (see noie 10) Social sL¢uriiy and oiher iaxes Accruals and defe￿¢d incom¢ 3,771 10, LOANS An annlysis of the maturity of loans is givcn below: 3019123 3019122 Amoiinls falling diie wiihin on¢ year on demond: Baiik oveiQrafts 150 ii. ANALYSIS OF NET ASSETS BETWEEN FUNDS 3019123 To¢al 3019122 Tol&l funds Unrestrleted fiinds Ile5trl¢ted lunds rix¢d assets Ciirrenl assets Currellt li£1biliiies (28,449) 142,741 3S,(100 6,551 142,741 8,107 1114.255 3,553) 141879 122.809 continued... NORTHERN IRELANI D FOREST SCHOOL ASSOCIATION Noles to the Fin4n¢ial Sialem¢nts- eontlnued TrOR THE YEAR ENDED 30 SEYfEMBER 2023 12. MOVEMENT IN FUNDS Net movement In I'uiids At 1110122 At J019123 Uni-estricted funds Cjenei'al fuiid 87,809 19,070 106,879 Resti'icled funds DAERA 35,ODD TOTAL FUNDS 122 809 751 Nct nioveinenl in funds. in¢ll￿ed in the &bov¢ are as follows.. IncomI￿g resourees Rtsollrtes expended Movement In funds Unrtsti'leted ￿ndS G¢n¢ral fund N 31500) TOTAL FUNDS 300 074 2810041 Conipai'Atlves for movtrntni In fund$ Nct Movcment In funds At 3D19122 1110121 Uiireslrlcted funds G¢n¢ral fund 92.903 (5,094) 87.809 Resti'icted lund$ DAERA 35,1)00 15,000 TOTAL FUNDS 122 ¥09 12 coi)linu¢d... NORTHERN IRELAYD FOREST SCHOOL ASSOCIATION Ntsles to (he fi iiillnciAI Sf&temenls- conlinu¢d FOR THE YEAR ENDED 311 SEPTEMBER 21123 12. MOVIMEf4T IN FUNDS- eontlnued Comparative nel Inovement in funds, included in the above are as follows: lJ)comlng resources Resouyce expended Movement In funds U￿reStrIcted funds Gei)ernl fund 242.875 (247,969) (5.0941 Resli'lcted funds Peoi)le'4 Park Nature Ranger Projecl lazclwood DAERA Nutional L¢)Ilcry HSBC Early Ycars Ulster Coinniiinity Fui)d 1,088 2.013 60,000 31,5(10 2,304 6,443 (1,088) (2,0131 (25,000) (31,500) (2,304) (6,4431 35.000 128052 93 052) TOTAL fuND8 370 9127 341021) A ciirrenl year 12 monihs ftnd prior y¢Ar 12 months Combined posilioii is as follows: Net Iiiovement In funds Al 1110121 Al 3019123 Uni'csti'lcled funds Gencrul fund 92,903 13.976 106.879 Restrlctod funds DAERA 35,000 35,000 TOTAI. FUNDS 141879 13 coiitinued... 'ORTHERN IRELAND foREST SCHOOL ASSOCIATION 40tes to IIIL fiiiiancial Statemeiils- conlillued FOR THE YEAR ENDED 30 SEWIEMBER 2023 12. MOVEMENT IN FUNDS- con¢lnued A curi'ent year 12 11101)Ihs and prior year 12 moiiths combined net movement in fui)ds, included in the above xre as folloivs.. Incomlng resources Resources expended Movement In fund8 Ulli'e5ti'l¢ted fun(Is CJ¥rivr&l fund Nllturc Rangcrs Club 475,209 (461.233) 13.976 483,340 1469,364) 13.976 Re51rl¢ted fund$ Peoplc's Park Nalurc Ranger Project Hazelwood DAERA Nntional Loll¢ry HSBC 1,088 6,559 83,563 63,000 2,304 6.443 (1.088) (6,559) (48.563) (63,0001 (2.304) (0,443) 24.704) 35,000 Eai'ly Years Ulsler Coniiniinily Fiirtd 187 C)61 152661 35,000 TOTAL FUNDS 671001 622 025) 13. RELATED PARTY DISCLOSURES Tliere were iio reldl¢d pnrty IrDnsa¢tions for Il)¢ year enrl ¢oJts MAiJRgement Oth¢r opcixliiig leases In511r&Ytce Light ond heat Teleph(>i)e Posla¥e and slalionery Sundries Trjvel und YLibsisiert¢e Motor expenses Trainiiig Proiective clotliing Trnde and professional Slnff ivclfare Website costs C,arri¢d fonyard 17,495 10,552 2,350 1.182 22 81 20 264 6,J08 2,344 1,149 3,9Q6 6,507 52,186 13.451 7,723 1.319 985 35 341 1,162 5,681 1,775 1,093 1,916 2,681 7.276 45.438 This page does not form part of the statutory finftncial 51atemenrs 15 NORTHERN IRELAND FOREST SCHOOL ASSOCJA TION DLt#iled Statement of Flnallcl#l Activities FOR THE YEAR ENDED 30 SEPTEMBER 2023 3019123 3019122 Managtrnc￿t Brougl)t forward Repaii's & Mainlenancc Printing Consultllncy Fees Sub.q¢riplion8 Anioi't of wcbsile design Planl uiid inaLliinery Fixtures and fitting5 Motor vehicles 52,186 444 1,584 175 60 45,438 4,250 1.963 804 2,393 1,266 57,343 54,848 rinance Baiik ¢liarges 135 449 Othei. Exceptional items 25,000 Governftnev rosls Accouiildncy uiid Icgdl fc 5.106 Total resour¢es expciidcd 281004 341021 Nei ljicome 29,906 This page does not forni pat1 of thc stalutory financial 5taten)entg 16