REGISTERED CHARITY NUMBER: 101199 Report ofthe Trnstees and Unaudited Financial Statements FOR THE PERIOD l October 2022 to 30 lune 2023 for UISTER FEDERATION OF RAMBLING CLUBS M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH
UISTER FEDERATION OF RAMBLING CLUBS Contents of the Financial Statements FOR THE PERIOD I OCTOBER 2022 TO 30 IUNE 2023 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statelnents 8 to 11 Detailed Statement of Financial Activities 12
ULSTER FEDERATION OF RAMBLING CLUBS Report of the Trustees FOR THE PERIOD I OCTOBER 2022 TO 30 JUNE 2023 The Trustees of the Ulster Federation of Rambling Clubs, hereinafter called the Federation, are pleased to present their annual report together with the financial statements for the period ended 30 lune 2023. OBIECTIVES AND ACTIVITIES Purpose The Federation is estsblished for the promotion of outdoor recreation through rambling and hill walkinE in Northern Ireland and on the island of Ireland. Although the Federation's primary objective is to support the affiliated clubs, we endeavour to act for all walkers. particularly by- (a) Encouraging and promoting the provision and extension of public access to land on foo¢ and (b) Educating the public regarding the protection and enjoyment of the countyside and of the health benefits of recreational walking. Significant activities The Federation fulfils its public benefit requirement by undertaking the following key activitie5: (i) Supporting its afyiliated clubs by offering public liability insurance. trainin& discounts and advice on a variety of matters as Covid restrictions and data protection: (li) Liaising with district councils and others in order to secure and enhance public access to the countryside; (iii) Lobbying public bodies in order to promote the benefits oloutdoor recreation. and rambling and hill walking in particular,. and (iv] Representing the interests of ramblers and hill walkers on national, regional and local groups.. Public benefit In setting our objectives and planning our activities for 2022123, the Trustees gave careful Consideration to the Charity Commission for Northern Ireland's guidance on public benefiL We are satisfied that our activities have helped the Federation to achieve its objerttves and have led to tangible benefits for those who regularly partake in rambling and hill walking in the North of Ireland.
ULSTER FEDERATION OF RAMBLING CLUBS Report of the Trustees FOR THE PERIOD I OCTOBER 2022 TO 30 IUNE 2023 ACHIEVEMENT AND PERFORMANCE Key achievements The Federation can report the following key achievements during 2022/23 (i) With the receipt of further Funding from Sport Nl. we were able to run a second year of our Reboot Your Club project until 31st March 2023 and then we started the new 5-year Sport's Systems Investment Project with Sport Nl. This fund?ng enabled us to increase our manpower resources through a Service Level Agreement with Outdoor Recreation Nl {now rebranded "Outscape J. (li) Following a survey of members. we organised a series of training courses on walk leadership 2nd first aid. Feedback from those attending was very positive. A total of 137 partiCiP2nts from at least 17 clubs have benefited from this training although there may be some overlap in that some people may have attended more than one course. (iii) We have developed a new website for the Federation which has a much sharper focus on supporting 2nd promoting our affiliated clubs. The costs of designing the new website were 5UPPOrted by Sport Nl. (iv) Our Spring Meeting was attended by a representative of Ramblers GB who gave an infonnative presentation on how this organisation functions, particularly in England and Wales. and how it engages with individual club& (v) Committee rnembers attended a range of meetings to further the aims of the Federation and to promote hill walking and rambling in general. These included the National Outdoor Recreation Forum, the Belfast Hills Partnership, the Mourne Outdoor Recreation Fornm, the Binevenagh Coastal and Lowlands Landscape Partnership, the Lough Navar Steering Group and the Sperrin's Partnership ProjecL Beneficiaries The Tnain beneficiaries of our artivities continue to be the club5 who affiliate to the Federation. As well as the training mentioned above. discounts are available to club members from leading outdoor clothing stores. Most of our clubs avail of the public liability insurance that we negotiate and secure on their behalf. Club artivities are promoted on the Federation's Facebook page. STRUCTURE. GOVERNANCE AND MANAGEMENT Governance The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
ULSTER FEDERATION OF RAMBLING CLUBS Report of the Trustees FOR THE PERIOD i ocfoBER 2022 TO 30 IUNE 2023 The Federation is administered and managed in accordance with its constitution by members of an Executive Committee appointed each year at the Annual General Meeting. The Committee, comprised of eleven members during 2022/23, was supported by a part-time Adrninistrator until I lune 2023. Aside from an Annual General Meeting in November 2022. the Federation held a Spring Meeting in March 2023 which encornpassed an Extraordinary General meeting to revise the statutes of the Federation. These revisions have been reported to the Charity Comtnission for Northern Ireland and did not materially alter the objertives but brought current practice in line with the Statutes. The EGM also decided to change the fiDanci31 year of the Federation to end on 30 June of each year so that independently examined accounts can be presented at the AGM in Ortober of each year. The Committee met in 11 on four occasions (two meetings in person and two Virally). The number of clubs within the Federation reTnained at 34, but there was a 5 % increase in the total number of members 2,019. Despite some continued reluctance to attend indoor meetings in person, all clubs were encouraged to participate in the AGM and Sprtng Meeting and to nominate members of the Committee. The fund5 which UFRC receives income from its members and from Sport Nl. Income frorn affiliation fees remained steady a5 despite increases in costs we were able to maintain the affiliation fee and the insurance rates at £3 and £2 respectively. In April 2023, the Federation received and acceptsd an offer of £19,453 of Lottery money from Sport Nl under its Governing Body Support Programme. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 101199 Principal address c/0 Outscape The Stableyard, Barnett Demesne Malone Road Belfast Co. Down BT9 5PB Trustees Bert Rima- Chairperson Derek Clements - Secretary David Nash Paul Mccann (resigned 1/4/2023) William Mitchell james McKeown Karen Richie Terry Parker Peter McGowan- Treasurer Nonnan Elliott Graham Seymour
ULSTER FEDERATION OF RAMBLING CLUBS Report of the Trustees FOR THE PERIOD I OCTOBER 2022 TO 30 IUNE 2023 REFERENCE AND ADMINISTRATtVE DETAILS Independent Examiner FCA M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH Approved by order ofthe board of trustees on 8 May 2024 and signed on its behalf by: Bert Rima- Chairperson- Trustee
Independent Examiner's Report to the Trustees of Ulster Federation of Rambling Clubs I report on the accounts of the charity for the period l October 2022 to 30 June 2023, which are set out on pages six to eleven. Respertive responsibilities of charity trustees and examiner As the charity's trustees you are responsible for the prepardtion of the accounts in accordance with the requirements ofthe Charities Act (Northern Ireland) 2008. It is my responsiblity to: examine the accounts under Section 65 of the Charities Art follow the procedures laid down in the general Directions Eiven by the Charity Commission for Northern Ireland under Section 65(9)(b] of the Charities Art stste whether particular matter5 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 Ire12nd under Section 65(9](b) of the Charities ACL 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: That accounting records were not kept in accordance with Section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Art That there is further inforniation needed for a proper understanding ofthe accounts to be reached. Independent examiner's statement I have completed my exarnination and have no concerns in respect of the matters (l) to {4) listed above and, in connection with following the DirectiOll5 of the Charity ComTnission for Northern Ireland, I have found no rnatters that require drawing to your attention. Conaill McGra FCA M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Li5burn Road Belfast Co. Antrim BT9 6GH 8 May 2024
ULSTER FEDERATION OF RAMBLING CLUBS Statement of Financial Activitie5 FOR THE PERIOD I OCTOBER 2022 TO 30 IUNE 2023 PERIOD 1/10122 TO 30/6/23 Total funds YEAR ENDED 3019/22 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 12.522 19.453 31,975 18,580 EXPENDITURE ON Charitable activities Raising funds 12.129 19.453 31,582 21,782 NET INCOME/(EXPENDITURE) 393 393 [3,202) RECONCILIATION OF FUNDS Total funds brought forward 9,930 9.930 13,132 TOTAL FUNDS CARRIED FORWARD 10,323 10,323 9,930 The notes forni part of these financial stateTnents
UISTER FEDERATION OF RAMBLING CLUBS Balance Sheet 30 IUNE 2023 3016/23 30/9/22 Notes CURRENT ASSETS Cash atbank 19,861 9,930 CREDITORS Amounts falling due within one year (9,538) NET CURRENT ASSETS 10,323 9,930 TOTAL ASSETS LESS CURRENT LIABILITIES 10,323 9,930 NET ASSETS 10,323 9,930 FUNDS Unrestricted ndS 10,323 9,930 TOTAL FUNDS 10,323 9,930 The financial statements were approved by the Boanl ol Trustees and authorised for issue on 8 May 2024 and were signed on its behalf by.. Bert Rima - Chairperson- Trustee The notes forni part of these financial statements
ULSTER FEDERATION OF RAMBLING CLUBS Notes to the Financial Statements FOR THE PERIOD i ocfoBER 2022 TO 30 IUNE 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements ofthe charity, which is 2 public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP [FRS 102) 'Accounting and Reporting by Charities.. Statement of Recornmended 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 l JaDuary 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Art (Northern Ireland} 2008. 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 a5 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 attivities on a ba51S con5lStent with the use of resources. Taxation The charity is exempt from tsx on its charitable activities. Fund accounting Unrestrictsd funds can be used in accordance with the charitable objertives at the discretion of the trustees. Restrirted fund5 can only be used for particular restrirted purposes within the objects of the charity. Restrictions arise when speafied 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. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees. remuneration or other benefits for the period ended 30 June 2023 nor for the year ended 30 September 2022. Trustees. expenses There were no trnstee5' expenses paid for the period ended 30 Iune 2023 nor for the year ended 30 September 2022. continued...
ULSTER FEDERATION OF RAMBLING CLUBS Notes to the Financial Statements - continued FOR THE PERIOD I OCTOBER 2022 TO 30 IUNE 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES Unrestricted Restrirted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 11,080 7,500 18,580 EXPENDITURE ON Charitable activities Raising funds 14,282 7,500 21,782 Nrf INCOME/(EXPENDITUREJ {3.202) (3,202) RECONCILIATION OF FUNDS Total ndS brought forward 13,132 13,132 TOTAL FUNDS CARRIED FORWARD 9,930 9,930 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30/6/23 3019/22 Other creditors 9,538 ANALYSIS OF NET ASSETS BETWEEN FUNDS 30/6/23 Total funds 30/9122 Total funds Unrestricted Restricted fund fund Current assets Current liabilities 19,861 (9,538) 19,861 (9.538] 9,930 10,323 10,323 9,930 MOVEMENT IN FUNDS Net movement in funds At 1/10/22 At 30/6123 Unrestricted funds General fund 9,930 393 10.323 TOTAL FUNDS 9,930 393 10,323 continued...
ULSTER FEDERATION OF RAMBLING CLUBS Notes to the Financial Statements- continued FOR THE PERIOD I OCTOBER 2022 TO 30 JUNE 2023 MOVEMENT IN FUNDS- continued Net movement in funds, iTJcluded in the above are a5 follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 12.522 (12,129) 393 Restricted funds Club Environment Transiton Programme 19.453 {19,453) TOTAL FUNDS 31,975 (31,582) 393 Comparatives for movement in funds Net movement in funds At 1110/21 At 30/9/22 Unrestrirted funds General fund 13.132 (3,202) 9,930 TOTAL FUNDS 13,132 (3,202) 9,930 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrirted funds General fitnd 11,080 {14.282) (3,202) Restricted funds Club Environment Transiton Programme 7.500 [7,500) TOTAL FUNDS 18,580 (21,782) (3,202) io continued...
ULSTER FEDERATION OF RAMBLING CLUBS Note5 to the Financial Statement5 - continued FOR THE PERIOD I OCTOBER 2022 TO 30 IUNE 2023 RELATED PARTY DISCLOSURES There were no related party transactions for the period ended 30 lune 2023. li
ULSTER FEDERATION OF RAMBLING CLUBS Detailed Statement of Financial Activities FOR THE PERIOD I OCTOBER 2022 TO 30 JUNE 2023 PERIOD 1/10122 TO 30/6/23 YEAR EN DED 30/9/22 INCOME AND ENDOWMENTS Donations and legacies Grants Admissions Donations Training days Club insurance income 19,453 5,407 7,500 6,009 28 1,554 3,489 3.149 3,966 31.975 18,580 Total incoming resources 31,975 18,580 EXPENDITURE Charitable activities Rebootyour club 18,288 11,382 Support costs Management Insurance Printing and communications Website and computer costs Subscription and membership fee5 Administration costs AGM and other expenses 3,200 123 3,386 162 2,556 250 3,955 91 9,101 30 12,454 10,400 Governance costs Accountancy and legal fees Total resources expended 31,582 21,782 Net income/(expenditure) 393 (3,202) This page does not fonn part of the statutory financial stateTnents 12
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