REGISTERED CHARITY NUMBER: 101199 Reportof the Trustees and Unaudited Flnanclal Ststements for the Year Ended 30 lune 2024 for ULSTER FEDERATION OF RAMBLING CLUBS M.B,McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Llsburn Road Belfast Co. Antrim BT9 6GH
ULSTER FEDERATION OF RAMBLING CLUBS Contents of the FlnanclaR Statements FOR THE YEAR ENDED 30 IUNE 2024 Page Report of the Trustees Independent Examlner's RepoTI Statement of Flnanclaj Actlvities Balance Sheet Notes to the financial Statements 7 to 10 Detafiled Statement of Fjnanclal Actlvltles li
ULSTER FEDERATION OF RAMBLING CLUBS ReportoftheTrustees FOR THE YEAR ENDED 30 IUNE 2024 The Trustees of the Ulster Federatlon of Rambling Clubs, herelnafter called the Federatlon, are pleased to present thelr annual report together with the financial statements for the year ended 30 June 2024. OBJECTIVES AND ACTIVITIES Purpose The Federation is establlshed for the promotion of outdoor recreatlon through rambllng and hlll walking clubs In the North of Ireland. Although the Federatlon's primary objective is to support Its affiliated clubs, we endeavour to act for all walkers, partlcularly by: (a) Encouraging and promoting the provislon and enhancement of public access to land on foot, and (b} Educatlng the public regarding the protection and enjoyment of the countryside and of the health benefits of recreatlonal walking stgnlficant actlvities The Federation fulfils its public benefit requirement by undertaklng the following key actlvltles: i) Supportlng Its arfillated clubs by offering publlc IlabllSty Insurance, trainin& d5scounts and advice on a variety of matters such as Covid restrlctlons and data protectton, (li) Llalslng with district counci15 and others in order to secure and enhance publlc acce5S to the countryside (111) Lobbying public bodles in order to promote the beneflts of outdoor recreation. and rambllng and hill walking In p3rt1cularand (Iv) Representing the interests of ramblers and hill walkers on natlonal, reglonal and local groups. Publlc benefit In setting our objectives and planning our activltles for 2023/24, the Trustees gave careful conslderation to the Charity Commlssion for Northern Ireland's guidance on publlc benefit. We are satlstled that our activities have helped the Federation to achieve its objectives and have led to tangible benefits for those who regularly partake in rambling and hlll walklng In the North oFlreland.
ULSTER FEDERATION OF RAMBLING CLUBS Report of the Trustees FOR THE YEAR ENDED 30 IUNE 2024 ACHIEVEMENT AND PERFORMANCE Key achievements The Federation can report the following key achievements during 2023/24: (i) With the receipt of further funding from Sport Nl, we were able to start the new 5-year Sport's Systems Investment Project with Sport Nl. This funding enabled us to increase our manpower resources through a Servlce Level Agreement with Outdoor Recreatlon Nl (now rebranded Outscape"), (li) Following a survey of members, we organised a serles of tralTLing courses on walk leadership and first ald. Feedback from those attending was very posltlve, A total of 91 tralnlng days were provlded to the club membership. (ill) As part of Sport Nl's Priorlty 7 - Equality, Dlversity and Inclusion., working In ways that support trust, enable collaboratlon and foster shared commltment to tackllng inequallty,, the UFRC Partiiershlp Development Programme has been created. (Iv) The AGM was held on 23 October 2023. Twelve clubs were represented, The presentatlons Included Callum McDonald and Joel Heggarty, who spol<e about thelrcllmb of Kilimanjaro. (v) Our Spring Meeting was held on 23 March at Belfast Castle attended by representatlves of 14 clubs. The main Issue of dlscussion was the acceptance of the vision statement that had been developed as part of the 2024/27 strateglc plan, focuslng on the EDIU strategy of SportN l. The chairperson from Out and About hlkers spoke about the history of the club, its objectives and its ethos, (vi) Commlttee members attended a range OF meetings to further the alms of the Federation and to promote hlll walking and rambling in general. These included the Natlonal Outdoor Recreatlon Forum, the Belfast Hllls Partnershlp, the Mourne Outdoor Recreation Forum and the Sperrin's Partnership Project. Beneficiarles The main beneficiaries of our activities continue to be the clubs who affiliate to the Federation. As well as the training mentloned above, discounts are avallable to club members from leading outdoor clo¢hlng stores. Most of our clubs avall of the public Ilabillty Insurance that we negotiate and secure on their behalf. Club actlvltles are promoted on the Federatlon's Facebook page. STRUCTURE, GOVERNANCEAND MANAGEMENT Governance The charlty is controlled by its governing document, a deed of trust and constitutes an unincorporated charlty. The charlty is controlled by Its governlng document, a deed of trust and constitutes an unlncorporated charity. Said document was revised extensively with the help of Cathy Booth Consultancy as part of the Sport's Systems Investment Project. The Federation Is administered and Managed in accordance wlth its constitution by members of an Executlve CommSttee appointed each yearat the Annual General Meetlng. The Commlttee. comprised of ten members durlng 2023/24 and met on four occasions (two meetings In person and two vlrtually). The number of clubs within the Federation was 32, but there was a 5% increase In the total number of members 2,067. All clubs were encouraged to partlclpate In the AGM and Spring Meetlng and to nominate members of the Committee and especlally alm to change the gender balance in the committee. The funds which UFRC receives income from Its members and from Sport Nl. Income from affillatlon fees remained steady as desplte increases In costs we were able to maintaln the affillation fee and the Insui'ance rates at £3 and £2 respectively. In Aprffil 2024, the Federation recelved and accepted an offer of £53,600 of Lottery money from Sport Nl under its Sport's Systems Investment Project.
ULSTER FEDERATION OF RAMBLING CLUBS Report of the Trustees FOR THE YEAR ENDED 30 JUNE 2024 REFERENCE AND ADMINisfRATIVE DETAILS Reglstered Charity number 101199 Principal address c/0 Outscape The Stableyard, Barnett Demesne Malone Road Belfast Co. Down BT9 5PB Trustees Bert Rlma - Chalrperson Derek Clements- Secretsry David Nash William Mitchell James McKeown Karen Richie Terry Parker Peter McGowan- Treasurer Norman Elllott Graham Seymour Independent Examlner FCA M.B,McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Llsburn Road Belfast Co.Antrim BT9 6GH Approved by order of the board of trustees on 28 January 2025 and slgned on its behalf by: Bert Rlrna- Chafirperson. Trustee
Independent Examiner's Report to the Trustees of Ulster Federatlon of RambllJ)g Clubs I report on the accounts of the charity for the year ended 30 June 2024, which are setouton pages five to ten. Respectlve responslbllltles of charlty trustees and examlner As the charlty's trustees you are responslble for the preparation ol the accouTtts in accordance with the requSrernents of the Charlties Act (Northern Ireland) 2008. It is my responsiblity to.. examlne the accounts undersection 65 of the Charities Act follow the procedures laid down In the general Directions given by the Charity Commission for Northern Ireland undersection 65(9)(b) of the Charities Act state whether partlcular matters have come to my attentfion. Basls of the Independentexamlner's report I have examined your charity accounts as required under Sectlon 65 of the Charltles Act and my examination was carried out in accordance wlth the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charitles Act. The examination included a review of the accounting records kept by the charlty and a comparison of the accounts presented wlth those records. It also included conslderatlon of any unusual items or disclosures In the accounts, and seeking explanatlons from you as charlty trustees concernlng any such matters. My role Is to state whether any material matters have come to my attentlon giving me cause to believe: Thataccountlng records were not keptin accordance with Section 63 of the Charitles Act That the accounts do not accord with those accounting records That the accounts do not comply with the accountlng requlrements of the Charltles Act That there is further Informatlon needed for a proper understanding of the accounts to be reached. Independent examlner's ststement I have completed my examlnatlon and have no concerns in respect of the matters (l) to (4) listed above and, in connection with following the Dlrections of the Charity Commission for Northern Ireland, I have found no matters that require drawRng toyovr attention. Conalll McGra FCA M,B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH 28January 2025
ULSTER FEDERATION OF RAMBLING CLUBS Statement of Ffnanclal Actlvltles FOR THE YEARENDED 30 IUNE 2024 PERIOD 1110/22 TO 30/6123 Total funds YEAR ENDED 30/6124 Totsl fund5 Unrestricted Restrlcted fund fund Notes INCOMEAND ENDOWMENTS FROM Donatlons and legacies 10,127 47,485 57,612 31,975 EXPENDITURE ON Charltable acttvltles Ralsing funds 9,874 47,485 57,359 31,582 NET INCOME 253 253 393 RECONCILIATION OF FUNDS Total funds brought forward 10,323 10,323 9,930 TOTALFUNDSCARRIED FORWARD 10,576 10,576 10,323 The notes form part of these financial statements
ULSTER FEDERATION OF RAMBLING CLUBS Balance Sheet 30 IUNE 2024 3016124 30/6123 Notes CURRENT ASSETS Debtors Cash at bank 30,680 5,443 19,861 36,123 19,861 CREDITORS Amounts falling due withln one year (25,547) (9,538) NET CURRENT ASSETS 10,576 10,323 TOTAL ASSETS LESS CURRENT LIABILITIES 10,576 10,323 NET ASSETS 10,576 10,323 FUNDS Unrestricted funds 10,576 10,323 TOTAL FUNDS 10.576 10,323 The financial statements were approved by the Board of Trustees and authorised for Issue on 28 January 2025 and were signed on Its behalf by.. Bert Rima- Chalrperson- Trustee The notes form part of these financial statements
ULSTER FEDERATION OF RAMBLING CLUBS Notes to the Ffinanclal Ststements FOR THEYEAR ENDED 30 IUNE 2024 ACCOUNTING POLICIES Basls of preparlng the flnanclal statements The financial statements of the charlty, whlch is a public benefit entity under FRS 102, have been prepared In accordance with the Charities SORP (FRS 102) 'AccountlnE and Reporting by Charities: Statement OF Recommended Practlce applicable to charities preparlng thelr accounts in accordance with the Financial Reportlng Standard appllcable In the UK and Republic of Ireland (FRS 102) (effective I lanuary 2019),, Financial Reporting Standard 102 'The Financial Reportlng Standard appllcable In the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The financial statements have been prepared under the hlstorlcal cost conventlon. Income All Income Is recognlsed in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the Income wlll be recelved and the amount can be measured reliably, Expendltsire Llablllties are recognlsed as expendlture as soon as there Is a legal or constructlve obligation commlttlng the charity to that expendlture, It Is probable that a transfer of economic benefits will be required in Settlement and the amount of the obllgatlon 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 dlrectly attributed to particular headlngs they have been allocated to activities on a basis consistent with the use of resources. Taxatlon The charity is exempt from tax on Its charitable activltles. Fund accountlng Unrestricted funds can be used In accordance with the charltable objectives at the dlscretlon of the trustees. Restricted funds can only be used for partlcular restrlcted purposes within the oblects of the charRty. Restrictlons arise when specfified by the donor or when funds are raised for partlcular restrlcted purposes. Further explanation of the nature and purpose of each fund Is included in the notes to the flnanclal statements. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for theyear ended 30 lune 2024 nor for the period ended 30 lune 2023. Tru5tees' expenses There were no trustees, expenses pald for the year ended 30 lune 2024 nor for the perlod ended 30 June 2023. continued...
ULSTER FEDERATION OF RAMBLJNG CLUBS Notes to the Flnanclal Statements- contlnued FOR THE YEAR ENDED 30 IUNE 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrlcted Restrlcted fund fund Tot31 funds INCOMEAND ENDOWMENTSFROM Donatlons and legacies 12,522 19,453 31,975 EXPENDITURE ON Charltable actlvltles Ralslng funds 12.129 19,453 31,582 NFf INCOME 393 393 RECONCILIATION OF FUNDS Total funds brought forward 9,930 9,930 TOTAL FUNDS CARRIED FORWARD 10,323 10,323 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30/6124 30/6/23 Trade debtors 30,680 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30/6/24 30/6123 Other creditors 25,547 9,538 ANALYSIS OF NET ASSETS BETWEEN FUNDS 30/6/24 Total funds 30/6/23 Tolal funds Unrestricted Restricted fund fund Current assets Current Ilabilities 36,123 (25,547) 36,123 (25,547) 19,861 (9,538) 10,576 10,576 10,323 ontlnued.,.
ULSTER FEDERATION OF RAMBLING CLUBS Notes to the Flnancial Statements- condnued FOR THE YEAR ENDED 30 JUNE 2024 MOVEMENTIN FUNDS Net movement In funds At 30/6/24 At 117123 Unrestrlcted funds General fund 10,323 253 10,576 TOTAL FUNDS 10,323 253 10,576 Net movement In funds, Included In the above are as follows: Incomlng resources Resources expended Movement fin funds UnrestrAeted funds General fund 10,127 (9,874) 253 Restricted funds Club EnvironmentTransiton Programme 47,485 (47,485) TOTALFUNDS 57,612 (57,359) 253 Comparatlves for movement In funds Net movement in funds At 1/10122 At 30/6123 Unrestrlcted funds General fund 9,930 393 10,323 TOTAL FUNDS 9,930 393 10,323 contlnued...
ULSTER FEDERATION OF RAMBLING CLUBS Notes to the Flnanclal Statements - contlnued FOR THEYEAR ENDED 30 JUNE 2024 MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows: Incomlng resources Resources expended Movement In funds Unrestrlcted funds General nd 12,522 (12,129) 393 Restricted funds Club EnvlronmentTransiton Programme 19,453 (19,453) TOTAL FUNDS 31,975 (31,582) 393 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 lune 2024. io
ULSTER FEDERATION OF RAMBLING CLUBS Detalled Statement of Flnanclal Actlvltles FOR THEYEAR ENDED 30 IUNE 2024 PERIOD 1110/22 TO 3016/23 YEAR ENDED 30/6/24 INCOMEAND ENDOWMENTS Donatlons and legacles Grants Admissions Training days Club Insurance income 47,485 6,233 19,453 5,407 3,149 3,966 3.894 57,612 31,975 Total Incomlng resources 57,612 31,975 EXPENDITURE Charltable acttvltles Programme expenditure 53,505 18,288 Support costs Management Insurance Printlngand communications Sundries Admlnistration costs 2,911 3,200 123 30 9,101 299 284 3,494 12,454 Governance costs Accountancy and legal fees 360 840 Total resources expended 57,359 31,582 Netincome 253 393 This page does not form part of the statutory flnanclal statements 11