Outdoor Recreation (N. Ireland)
Independent Auditor's Report to the Members of Outdoor Recreation (N.
Ireland) for the Year Ended 31 March 2024
Opinion
We have audited the financial statements of Outdoor Recreation (N. Ireland) (the 'charity'} for the year
ended 31 March 2024, which comprise the Consolidated Statement of Financial Activities, Statement
of Financial Activities for the Charity Aone, Consolidated Balance Sheet, Charity Balance Sheet,
Consolidated Statement of Cash Flows, and Notes to the Financial Statements, including a summary
of significant accounting policies. The financial reporting framework that has been applied in their
preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland, and applicable law (United
Kingdom Generally AC￿pted Accounting Practi￿).
In our opinion the financial statements-.
give a true and fair view of the state of the charity's affairs as at 31 March 2024 and of its incoming
resources and application of resources, including its income and expenditure, for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice., and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not idents.fied any material uncertainties relating to
events or conditions that. individually or collectively, may cast significant doubt on the charity's ability
to continue as a going concern for a period of at least trrfelve months from when the original financial
statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are
described in the relevant sections of this report.
Emphasis of Matter
We draw attention to note 16 of the financial statements, and to disclosure within the Trustees Report,
which describes an uncertainty relating to the future outcome of a review of the company's income.
Depending on the outcome of this review and decisions made by the group there may be a company
VAT liability andlor changes to the Servi￿ provision. This is complex matter involving specialist
advisors and at the date of the approval of the accounts this review has not been completed and its
outcome is unknown.
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Outdoor Recreation (N. Ireland)
Independent Auditor's Report to the Members of Outdoor Recreation (N.
Ireland) for the Year Ended 31 March 2024
Other inforniation
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, other than the financial statements and our auditor's report
thereon. Our opinion on the financial statements does not cover the other information and, except to
the extent otherwise explicitly stated in our report, we do not express any form of assurance
conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees Report for the financial year for which the financial
statements are prepared is consistent with the financial statements- and
the Trustees Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires
us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns" or
certain disclosures of trustees remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of trustees. responsibilities (set out on page 8), the trustees
are responsible for the preparation of the financial statements and for being satisfied that they give a
true and fair view, and for such internal control as the trustees determine is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic altemative but to do so.
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Outdoor Recreation (N. Ireland)
Independent Auditor's Report to the Members of Outdoor Recreation (N.
Ireland) for the Year Ended 31 March 2024
Auditor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee
that an audit conducted in accordan￿ with ISAS {UK) will a￿ayS detect a material misstatement
when it exists. Misstatements can arise from fraud or error and are considered material if, individually
or in the aggregate, they could reasonably be expected to influence the economic decisions of users
taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed
below..
We identified areas of laws and regulations that could reasonably be expected to have a material
effect on the financial statements from our sector experience through discussion with the Trustees
and other management (as required by auditing standards).
We had regard to laws and regulations in areas that directly affect the financial statements including
financial reporting (including related trade union legislation) and taxation legislation. We considered
that extent of compliance with those laws and regulations as part of our procedures on the related
financial statement items.
With the exception of any known or possible non-compliance, and as required by auditing standards,
our work in respect of these was limited to enquiry of the Trustees.
We communicated applicable laws and regulations throughout our audit team and remained alert to
any indications of non-compliance throughout the audiL
We addressed the risk of fraud through management override of controls, by testing the
appropriateness of journal entries, and other adjustments-, assessing whether the judgements made in
making accounting estimates are indicative of a potential basis, and evaluating the business rationale
of any significant transactions that are unusual or outside the normal course of business.
Our audit procedures were designed to respond to risks of material misstatement in the financial
statements, recognising that the risk of not detecting a material misstatement due to fraud is higher
than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment
by, for example, forgery. misrepresentations or through collusion. There are inherent limitstions in the
audit procedures performed and the further removed non-compliance with laws and regulations is
from the events and transactions reflected in the financial statements, the less likely we are to
become aware of it.
A further description of our responsibilities is available on the Financial Reporting Council's website
at.. www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might state to the charity's trustees those matters we are required to state to them in an auditor's
report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and its trustees as a body, for our audit
work, for this report, or for the opinions we have formed.
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Outdoor Recreation (N. Ireland)
Independent Auditor's Report to the Members of Outdoor Recreation (N.
Ireland) for the Year Ended 31 March 2024
Ross Boyd (Senior Statutory Auditor)
For and on behalf of RBCA Limited, Statutory Auditor
Linenhall Exchange
26 Linenhall Street
Belfast
BT2 8BG
10 Jan 2025
Date".............................
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