REGISTERED CHARITY NUMBER: 101199
Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025
for
Ulster Federation of Rambling Clubs
M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH
Ulster Federation of Rambling Clubs
Contents of the Financial Statements for the Year Ended 30 June 2025
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|Report of the Trustees|1|to|4|
|Independent Examiner's|Report|5|
|Statement of Financial|Activities|6|
|Balance|Sheet|7|
|Notes|to|the|Financial|Statements|8|to|12|
|Detailed Statement|of Financial|Activities|13|
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Ulster Federation of Rambling Clubs
Report of the Trustees for the Year Ended 30 June 2025
ee
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 year ended 30 June 2025.
OBJECTIVES AND ACTIVITIES
Purpose
The Federation is established for the promotion of outdoor recreation through rambling and hill walking clubs in the North of Ireland. Although the Federation's primary objective is to support its affiliated clubs, we endeavour to act for all walkers, particularly by:
(a) Encouraging and promoting the provision and enhancement of public access to land on foot, and
(b) Educating the public regarding the protection and enjoyment of the countryside and of the health benefits of recreational walking
Significant activities
The Federation fulfils its public benefit requirement by undertaking the following key activities:
i) Supporting its affiliated clubs by offering public liability insurance, training, discounts and advice ona variety of matters such as Covid restrictions and data protection,
(ii) 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 of outdoor 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 2024/25, the Trustees gave careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit. We are satisfied 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 hill walking in the North of Ireland.
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Ulster Federation of Rambling Clubs
Report of the Trustees for the Year Ended 30 June 2025
ee
ACHIEVEMENTS AND PERFORMANCE Key achievements
The Federation can report the following key achievements during 2024/25:
(i) With the receipt of further funding at £ 54000 from Sport NI, we were able to continue our 5-year Sport's Systems Investment Project with Sport NI. This funding enabled us to increase our manpower resources through a Service Level Agreement with Outscape.
(ii) Following a survey of members, we organiseda series of training courses on walk leadership and first aid. A total of 96 members were in receipt of training over 17 days.
(iii) As part of Sport NI's Priority 7 - Equality, Diversity and Inclusion: working in ways that support trust, enable collaboration and foster shared commitment to tackling inequality’, the UFRC Partnership Development Programme has been created.
(iv) The AGM was held on 19 October 2024 in the Burrendale Hotel, Newcastle. Fourteen clubs were represented. The presentations included Caroline McKenna, who spoke about her climb of Kilimanjaro and to basecamp at Everest and how to attract younger walkers.
(v) Our Spring Meeting was held on 8 March at the Lough Neagh Discovery centre. The main issue of discussion was the UFRC relationship to further interim funding from SportNI, focusing on the EDI strategy of SportNI. Further speakers dealt with engaging gold award holders of The Duke of Edinburgh awards, Ellen Berry and Judith Ranking from Sported. Workshops dealt with the breathing techniques and the Mourne Mountain Rescue Team.
(vi) Committee members 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 Mourne Outdoor Recreation Forum and several meetings dealing with the "Gondola" proposal from Newry, Mourne and Down District Council.
Beneficiaries
The main beneficiaries of our activities continue to be the clubs 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 activities 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.
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Ulster Federation of Rambling Clubs
Report of the Trustees for the Year Ended 30 June 2025
ee
Said document was revised extensively in late 2024 as part of the Sport's Systems Investment Project.
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 ten members during 2024/25 and met on five occasions (two meetings in person and three virtually).
The number of clubs within the Federation was 32, but there was a small increase in the total number of members - 2008. All clubs were encouraged to participate in the AGM and Spring Meeting and to nominate members of the Committee and especially aim to change the gender balance in the committee.
The funds which UFRC receives income from its members and from Sport NI. Income from affiliation fees remained steady as despite increases in costs we were able to maintain the affiliation fee and the insurance rates at £3 and £2 respectively. In April 2025, the Federation received and accepted an offer of £54K of Lottery money from Sport NI under its Sport's Systems Investment Project.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 101199
Principal address c/o Outscape The Stableyard, Barnett Demesne Malone Road Belfast Co. Down BT9 5PB
Trustees
Bert Rima - Chairperson Derek Clements - Secretary William Mitchell James McKeown Karen Richie Terry Parker Peter McGowan - Treasurer Norman Elliott
Graham Seymour Nicola Martinas
Independent Examiner Conaill McGrady FCA M.B.McGrady & Co Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH
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Ulster Federation of Rambling Clubs
Report of the Trustees for the Year Ended 30 June 2025
ee
Approved by order ofthe board of trustees on 26 February 2026 and signed on its behalf by:
Bert Rima+€hairperson - Trustee
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Independent Examiner's Report to the Trustees of Ulster Federation of Rambling Clubs
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J report on the accounts of the charity for the year ended 30 June 2025, which are set out on pages six to twelve.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
It is my responsiblity 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:
- That accounting records were not kept in accordance with Section 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
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.
Vay ‘ Conaill McGrady FCA
M.B.McGrady & Co
Chartered Accountants Suite 2B Cadogan House 322 Lisburn Road Belfast Co. Antrim BT9 6GH
26 February 2026
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Ulster Federation of Rambling Clubs
Statement of Financial Activities for the Year Ended 30 June 2025
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|---|---|---|---|---|---|---|
|me|
|30/6/25|30/6/24|
|Unrestricted|Restricted|Total|Total|
|fund|fund|funds|funds|
|Notes|£|£|£|£|
|INCOME AND|ENDOWMENTS|FROM|
|Donations|and|legacies|10,725|58,573|69,298|57,612|
|EXPENDITURE|ON|
|Charitable|activities|
|Raising funds|5,365|58,573|63,938|57,359|
|NET INCOME|5,360|-|5,360|253|
|RECONCILIATION|OF FUNDS|
|Total|funds brought forward|10,576|-|10,576|10,323|
|TOTAL FUNDS|CARRIED FORWARD|15,936|-|15,936|10,576|
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The notes form part of these financial statements
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Ulster Federation of Rambling Clubs
Balance Sheet
30 June 2025
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|---|---|---|---|---|
|ee|
|30/6/25|30/6/24|
|Notes|£|£|
|CURRENT ASSETS|
|Debtors|4|13,375|30,680|
|Cash|at bank|6,007|5,443|
|19,382|36,123|
|CREDITORS|
|Amounts|falling due within one year|5|(3,446)|(25,547)|
|NET CURRENT ASSETS|15,936|10,576|
|TOTAL ASSETS LESS CURRENT LIABILITIES|15,936|10,576|
|NET ASSETS/|(LIABILITIES)|15,936|10,576|
|FUNDS|7|
|Unrestricted|funds|15,936|10,576|
|TOTAL FUNDS|15,936|10,576|
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The financial statements were approved by the Board of Trustees and authorised for issue on 26 February 2026 and were signed on its behalf by:
ert Rima - Chairperson - Trustee
The notes form part of these financial statements
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Ulster Federation of Rambling Clubs
Notes to the Financial Statements for the Year Ended 30 June 2025
ee
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act (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 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.
Taxation
The charity is exempt from 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.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
Trustees’ expenses
There were no trustees’ expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
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Ulster Federation of Rambling Clubs
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
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| 3. | COMPARATIVESFOR THESTATEMENTOF | OFFINANCIALACTIVITIES | OFFINANCIALACTIVITIES | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | fund | funds | |||
| £ | £ | £ | |||
| INCOMEAND ENDOWMENTS FROM | |||||
| Donations and legacies | 10,127 | 47,485 | 57,612 | ||
| EXPENDITURE ON | |||||
| Charitable activities | |||||
| Raisingfunds | 9,874 | 47,485 | 57,359 | ||
| NET INCOME | 253 | - | 253 | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 10,323 | - | 10,323 | ||
| TOTALFUNDS CARRIEDFORWARD | 10,576 | - | 10,576 | ||
| 4, | DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR | ||||
| 30/6/25 | 30/6/24 | ||||
| £ | £ | ||||
| Trade debtors | 13,375 | 30,680 | |||
| 5. | CREDITORS:AMOUNTS FALLINGDUEWITHIN ONE YEAR | ||||
| 30/6/25 | 30/6/24 | ||||
| £ | £ | ||||
| Other creditors | 3,446 | 25,547 | |||
| 6. | ANALYSIS OFNETASSETS BETWEEN FUNDS | ||||
| 30/6/25 | 30/6/24 | ||||
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| £ | £ | £ | £ | ||
| Currentassets | 19,382 | - | 19,382 | 36,123 | |
| Currentliabilities | (3,446) | - | (3,446) | (25,547) | |
| 15,936 | - | 15,936 | 10,576 |
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Ulster Federation of Rambling Clubs
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
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7. MOVEMENT IN FUNDS
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|---|---|---|---|---|---|---|---|---|
|Net|
|movement|At|
|At 1/7/24|in funds|30/6/25|
|£|£|£|
|Unrestricted|funds|
|General fund|10,576|5,360|15,936|
|TOTAL FUNDS|10,576|5,360|15,936|
|Net movement|in|funds,|included|in|the|above|are as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted funds|
|General fund|10,725|(5,365)|5,360|
|Restricted|funds|
|Club|Environment|Transition|
|Programme|58,573|(58,573)|-|
|TOTAL FUNDS|69,298|(63,938)|5,360|
|Comparatives|for movement in funds|
|Net|
|movement|At|
|At 1/7/23|in|funds|30/6/24|
|£|£|£|
|Unrestricted|funds|
|General|fund|10,323|253|10,576|
|TOTAL FUNDS|10,323|253|10,576|
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Ulster Federation of Rambling Clubs
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
ee
7. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
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|||||
|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General fund|10,127|(9,874)|253|
|Restricted|funds|
|Club|Environment|Transition|
|Programme|47, 485|(47,485)|-|
|TOTAL FUNDS|57,612|(57,359)|253|
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A current year 12 months and prior year 12 months combined position is as follows:
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|||||
|---|---|---|---|
|Net|
|movement|At|
|At 1/7/23|in|funds|30/6/25|
|£|£|£|
|Unrestricted|funds|
|General fund|10,323|5,613|15,936|
|TOTAL FUNDS|10,323|5,613|15,936|
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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|20,852|(15,239)|5,613|
|Restricted|funds|
|Club|Environment|Transition|
|Programme|106,058|(106,058)|-|
|TOTAL FUNDS|126,910|(121,297)|5,613|
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Ulster Federation of Rambling Clubs
Notes to the Financial Statements - continued for the Year Ended 30 June 2025
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8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2025.
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Ulster Federation of Rambling Clubs
Detailed Statement of Financial Activities for the Year Ended 30 June 2025
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|---|---|---|---|---|
|ee|
|30/6/25|30/6/24|
|£|£|
|INCOME AND|ENDOWMENTS|
|Donations and legacies|
|Grants|58,572|47,485|
|Admissions|6,043|6,233|
|Training|days|965|-|
|Club insurance income|3,718|3,894|
|69,298|57,612|
|Total incoming resources|69,298|57,612|
|EXPENDITURE|
|Charitable|activities|
|Programme|expenditure|58,366|53,905|
|Support costs|
|Management|
|Insurance|3,883|2,911|
|Sundries|-|299|
|Administration|costs|489|284|
|4,372|3,494|
|Governance|costs|
|Accountancy and|legal|fees|1,200|360|
|Total resources|expended|63,938|57,359|
|Net income|5,360|253|
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This page does not form part of the statutory financial statements
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