2025-03-31-accounts

Outscape

Trustees’ Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2025 ~~.~~

Structure, governance and management

The organisation is a charitable company limited by guarantee ~~.~~ The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1 ~~.~~

Recruitment and appointment of management committee

The directors of the company are also charity trustees ~~.~~ The directors are elected to serve for an initial three year period ~~.~~ The directors give their time voluntarily and receive only out of pocket expenses from the company with the exception of Caro ~~-~~ Lynne Ferris whose post as Company Secretary of Outscape is paid ~~.~~

Risk management

The directors have conducted a review of the major risks to which the charity is exposed. Internal control risks are minimised by the implementation of procedures for the authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff volunteers, clients and visitors to the centre. These procedures are reviewed to ensure that they continue to meet the needs of the charity.

Organisational structure

A scheme of delegation is in place and the day ~~-to-~~ day responsibility for the provision of services rests with the Company Secretary / Executive Director ~~.~~ This is delegated via a Senior Management Team with responsibility for four key units ~~-~~ Place Shaping, Strategic Projects, Communication & Training and Business Support ~~.~~

This structure has been in place since September 2022 ~~.~~ Outscape has committed to carry out a structure review every three years to ensure its structures, and people processes are not only fit for purpose today, but more importantly are ready and prepared for the organisations ongoing success and growth.

Change of charity name

The Board approved the change of the Charity’s legal name from "Outdoor Recreation (N. Ireland)" to "Outscape" on 3 September 2024. The change was effected on 11 March 2025, with the certificate issued by Companies House ~~.~~ The Subsidiary’s name change, from "Outdoor Recreation (N. Ireland) Trading Ltd" to "Outscape Trading Ltd", was also approved on the same date, with the certificate issued on 20 December 2024 ~~.~~

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Outscape

Trustees’ Report

Trustees and Officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees:

Mr D Stelfox

		Ms	E	Trainor
		Dr	C	Ferris
		Dr	D	Hughes
		Mr	R	Magowan
		Mr	J	Hewitt
		Mr	J	Porter
		Mr	R	Millar
		Ms	L	McEvoy (appointed 17 April 2025)
Chairman:		MrD	D	Stelfox
Secretary:		DrC	C	Ferris
Treasurer:		Mr	R	Millar

Objectives and activities

1. CHAMPIONING THE OUTDOORS

Strategic aim:

To increase awareness of the benefits of outdoor recreation for individuals, communities and society, and to ensure its importance is reflected in policy and practice across Northern Ireland.

Key Achievements:

¢ Submitted a policy paper outlining four key priorities to Ministers, MLAs, and sector stakeholders, followed by meetings with government representatives ~~.~~ ¢ Led sector ~~-~~ wide advocacy for a new Outdoor Recreation Bill and contributed to policy development in partnership with organisations including NIEL, NORF and Landscapes NI.

¢ Actively participated in working groups, consultations and cross ~~-~~ departmental initiatives on health, cycling, obesity, active travel and tourism ~~.~~

¢ Established three new formal partnerships, including projects in mountain biking, canoeing, and community outdoor access ~~.~~

¢ Provided expert advice to numerous organisations on access, infrastructure, signage and trail management ~~.~~

¢ Acted as Secretariat for the National Outdoor Recreation Forum (NORF), facilitating engagement with government and land management bodies ~~.~~

¢ Secured funding to progress the People Outdoors Monitor for NI (POMNI), with the first wave of data collection completed ~~.~~

¢ Advanced research and mapping projects, including Greenspace NI and Accessible Natural Space Standards, contributing to evidence ~~-~~ based policy and planning ~~.~~

• Delivered five Social Return on Investment studies demonstrating the social and economic value of outdoor spaces ~~.~~

¢ Supported the Blueway Partnership through coordination, marketing, safety reviews and study visits ~~.~~

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Outscape

Trustees’ Report

2 ~~.~~ DELIVERING TRAINING AND SHARING BEST PRACTICE

Strategic aim:

To equip the outdoor recreation sector to plan, deliver, manage and promote initiatives to a high standard, using innovative and sustainable approaches ~~.~~

Key Achievements:

« Acted as Secretariat for the UK & Ireland Outdoor Recreation Network (ORN) and Visitor Safety Group (VSG) ~~.~~ « Managed the Outdoor Recreation Hub, publishing 36 blogs, 17 e ~~-~~ zines and regular social media updates.

¢ Delivered four webinars and one national conference on themes such as regenerative tourism, natural play, and inclusive access ~~.~~

¢ Established a Land Managers Forum, holding three meetings to address key operational challenges ~~.~~

• Continued review of the Principles and Standards for Trail Development ~~.~~

3 ~~.~~ PLANNING AND DEVELOPING QUALITY EXPERIENCES

Strategic aim: To create and sustain high ~~-q~~ uality outdoor recreation opportunities that connect people with nature ~~.~~

Highlights:

« Completed 15+ feasibility studies, masterplans and visitor management plans for local authorities and national bodies across Northern Ireland and Ireland ~~.~~

¢ Progressed over a dozen ongoing projects, including new county outdoor recreation plans, blueway developments, and community trail initiatives.

¢ Worked with partners to develop new community trails and to bring forward feasibility studies for walking, water ~~-~~ based and heritag ~~e-~~ focused routes ~~.~~

¢ Carried out participation monitoring across multiple sites, providing robust data to inform future planning ~~.~~

4. INCREASING AWARENESS

Strategic aim: To ensure high ~~-q~~ uality, accessible information on outdoor recreation opportunities is available to the public.

Key Achievements:

• Ongoing development of OutmoreNl.com, with 52 new trails added, blogs and newsletters published, and over 51,000 active users ~~.~~

« Maintained and enhanced the WalkNI, CanoeNl, MountainBikeNI and OutdoorNl! platforms, with strong growth in website visits and social media reach ~~.~~

• Delivered the Get Wet campaign (19 events) and the Get Wet Stay Safe initiative (59 safety sessions), achieving high levels of engagement, particularly among women participants

5 ~~.~~ WIDENING, INCREASING AND SUSTAINING PARTICIPATION

Strategic aim: To continue to increase participation in outdoor recreation across Northern Ireland ~~.~~

Key Achievements:

¢ Delivered the Ulster Federation of Rambling Clubs’ grant programme, supporting growth, workforce planning, governance and inclusion.

• Secured approval for a major Peace+ project (€7.5m) to train volunteer community walk leaders and establish walking groups in rural areas across Northern Ireland and the border counties ~~.~~

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Outscape

Trustees’ Report

Financial review

The charity has had a slight decreased in funds of £64,780 (2024: decrease of £54,271) as a result of total income for the year of £1,499,384 (2024: £1,689,473) and total expenditure for the year of £1,564,164 (2024: 1,743,744).

Statement of trustees’ responsibilities

The trustees (who are also the directors of Outscape for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland” ~~.~~

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the parent charitable company and the group and of the incoming resources and application of resources, including its income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:

• ¢ select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• *« make judgements and estimates that are reasonable and prudent;

• ¢ state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the parent charitable company will continue in business ~~.~~

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the parent charitable company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the parent charitable company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities ~~.~~

The trustees are responsible for the maintenance and integrity of the corporate and_ financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions ~~.~~

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information ~~.~~ The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

Reappointment of auditor

The auditors RBCA Limited are deemed to be reappointed under section 487(2) of the Companies Act 2006.

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Outscape

Independent Auditor's Report to the Members of Outscape

Opinion

We have audited the financial statements of Outscape (the ‘charitable parent company’) and its subsidiaries (the 'group') for the year ended 31 March 2025, which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet, , 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 Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the group's and parent charity's affairs as at 31 March 2025 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 group 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 identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's ability to continue as a going concern for a period of at least twelve 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.

Other information

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 ~~.~~

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Outscape

Independent Auditor's Report to the Members of Outscape

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 and Trustees' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• « the and Trustees' Report have 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 group and the parent charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the and 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 by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or

• e the parent charitable company 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, 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 alternative but to do so ~~.~~

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 accordance with ISAs (UK) will always 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 ~~.~~

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Outscape

Independent Auditor's Report to the Members of Outscape

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

• ¢ Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• ¢ Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the group’s internal control.

• ¢ Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees ~~.~~

• ¢ Conclude on the appropriateness of the trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group's or the parent charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion ~~.~~ Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report ~~.~~ However, future events or conditions may cause the group or the parent charitable company to cease to continue as a going concern ~~.~~

• ¢ Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation ~~.~~

• ¢ Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the financial statements ~~.~~ We are responsible for the direction, supervision and performance of the group audit ~~.~~ We remain solely responsible for our audit opinion ~~.~~

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit ~~.~~

Use of our report

This report is made solely to the charitable parent 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 group'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 parent company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Ross Boyd

Ross Boyd (Senior Statutory Auditor) For and on behalf of RBCA Limited, Statutory Auditor Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG 20 Oct 2025

Dattel.......ccceeecceeeeeeeeeeeeee

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Outscape

Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|2025|2024| |Note|£|£|£|£| |Income|and|Endowments|from:| |Donations|and|legacies|3|125,528|23,660|149,188|126,953| |Charitable|activities|4|-|642,025|642,025|460,378| |Other|trading|activities|5|345,307|-|345,307|420,079| |Investment|income|6|-|-|-|324| |Total|income|470,835|665,685|1,136,520|1,007,734| |Expenditure|on:| |Charitable|activities|7|(347,688)|(663,829)|(1,011,517)|(930,427)| |Other|expenditure|8|(189,783)|-|(189,783)|(131,578)| |Total|expenditure|(537,471)|(663,829)|(1,201,300)|(1,062,005)| |Net|(expenditure)/income|(66,636)|1,856|(64,780)|(54,271)| |Net|movement|in|funds|(66,636)|1,856|(64,780)|(54,271)| |Reconciliation|of funds| |Total|funds|brought|forward|867,787|265,061|1,132,848|1,187,119| |Total|funds|carried|forward|15|801,151|266,917|1,068,068|1,132,848|

----- End of picture text -----

All of the charity's activities derive from continuing operations during the above two periods ~~.~~ The funds breakdown for 2024 is shown in note 15 ~~.~~

The notes on pages 15 to 26 form an integral part of these financial statements. Page 10

Outscape

Consolidated Statement of Financial Activities for the Year Ended 31 March 2025

(Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

																		Unrestricted
																		funds	Restricted	Total	Total
																		General	funds	2025	2024
																Note		£	£	£	£
Income				and					Endowments from:
Donations							and legacies 3											125,528	23,660	149,188	126,953
Charitable							activities									4		~~-~~	642,025	642,025	460,378
Other			trading							activities 5								708,171	~~-~~	708,171	1,101,818
Investment income																6		~~-~~	~~-~~	~~-~~	324
Total		Income																833,699	665,685	1,499,384	1,689,473
Expenditure										on:
Charitable activities Other expenditure																7 8		(347,688) ~~(552,647)~~	(663,829) ~~-~~	(1,011,517) ~~(552,647)~~	(930,427) ~~(813,317)~~
Total		Expenditure																(900,335)	(663,829)	(1,564,164)	(1,743,744)
Net (expenditure)/income																		(66,636)	1,856	(64,780)	(54,271)
Net movement in													funds					(66,636)	1,856	(64,780)	(54,271)
Reconciliation												offunds		funds
Total		funds						brought							forward			867,787	265,061	1,132,848	1,187,119
Total		fundscarriedforward 15																801,151	266,917	1,068,068	1,132,848

All of the group's activities derive from continuing operations during the above two periods ~~.~~

The notes on pages 15 to 26 form an integral part of these financial statements. Page 11

Outscape

(Registration number: NI038105) Consolidated Balance Sheet as at 31 March 2025

																	2025	2024
																Note	£	£
Fixed			assets
Tangible assets																10	73,031	62,997
Current						assets
Debtors																12	1,008,526	621,433
Cash		at				bank and in hand										13	283,276	749,343
																	1,291,802	1,370,776
Creditors: Amounts falling due within one year 14																	(296,765)	(300,925)
Net current								assets									995,037	1,069,851
Net assets																	1,068,068	1,132,848
Funds				of the group:
Restricted income funds
Restricted							funds										266,917	265,061
Unrestricted income funds
Unrestricted								funds									801,151	867,787
Total		funds														15	1,068,068	1,132,848

Thestinercia|osiatements on pages 10 to 26 were approved by the trustees, and authorised for issue ON .........::::0. and signed on their behalf by:

Dawson StelCox beeen e eee ee eee eeeeeeeeeeeneeeeeeeeees Mr D Stelfox Chairman and Trustee

Canachgaae. CR itit..e Dr C Ferris Company Secretary and Trustee

The notes on pages 15 to 26 form an integral part of these financial statements. Page 12

Outscape

(Registration number: NI038105) Balance Sheet as at 31 March 2025

																		2025	2024
																	Note	£	£
Fixed			assets
Tangible assets																	10	47,055	45,622
Investments																		3	3
																		47,058	45,625
Current						assets
Debtors																	12	1,080,694	872,523
Cash		at				bank and in hand											13	151,073	438,840
																		1,231,767	1,311,363
Creditors: Amounts falling due within one year 14																		(210,757)	(224,140)
Net current								assets										1,021,010	1,087,223
Net assets																		1,068,068	1,132,848
Funds				of the charity:
Restricted income funds
Restricted							funds											266,917	265,061
Unrestricted income												funds
Unrestricted								funds										801,151	867,787
Total		funds															15	1,068,068	1,132,848

TheSinageialsiatements on pages 10 to 26 were approved by the trustees, and authorised for issue ON ..........::::0. and signed on their behalf by:

Pewson Stellox Cororlyane Ferris wae ann een Chairman and Trustee Company Secretary and Trustee

The notes on pages 15 to 26 form an integral part of these financial statements. Page 13

Outscape

Consolidated Statement of Cash Flows for the Year Ended 31 March 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |2025|2024| |Note|£|£| |Cash|flows|from|operating|activities| |Net|cash|expenditure|(64,780)|(54,271)| |Adjustments|to|cash|flows|from|non|-|cash|items| |Depreciation|11,890|7,625| |Investment|income|-|(324)| |(52,890)|(46,970)| |Working|capital|adjustments| |(Increase)/decrease|in|debtors|12|(387,093)|204,968| |Decrease|in|creditors|14|(4,160)|(1,327)| |Net|cash|flows|from|operating|activities|(444,143)|156,671| |Cash|flows|from|investing|activities| |Interest|received|-|324| |Acquisitions|of tangible|assets|(21,924)|(55,362)| |Net|cash|flows|from|investing|activities|(21,924)|(55,038)| |Net|(decrease)/increase|in|cash|and|cash|equivalents|(466,067)|101,633| |Cash|and|cash|equivalents|at|1|April|749,343|647,710| |Cash|and|cash|equivalents|at|31|March|283,276|749,343|

----- End of picture text -----

All of the cash flows are derived from continuing operations during the above two periods ~~.~~

The notes on pages 15 to 26 form an integral part of these financial statements. Page 14

Outscape

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Charity status

The charity is limited by guarantee, incorporated in Northern Ireland, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: The Stableyard Barnett's Demesne Belfast BT9 5PB

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below ~~.~~ These policies have been consistently applied to all the years presented, unless otherwise stated ~~.~~

Statement of compliance

The financial statements have been prepared in accordance with 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)) (issued in October 2019) ~~-~~ (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 ~~.~~

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Notes to the Financial Statements for the Year Ended 31 March 2025

Basis of preparation

Outscape meets the definition of a public benefit entity under FRS 102 ~~.~~ Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertakings drawn up to 31 March 2025 ~~.~~

A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities ~~.~~ The results of subsidiaries acquired or disposed of during the period are included in the statement of financial activities from the effective date of acquisition or up to the effective date of disposal, as appropriate ~~.~~ Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.

The purchase method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the group. The cost of a business combination is measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the business combination. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date ~~.~~ Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill.

Inte ~~r~~ -company transactions, balances and unrealised gains on transactions between the charity and its subsidiaries, which are related parties, are eliminated in full.

Intr ~~a-~~ group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements.

Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group ~~.~~

Presentational currency and level of rounding

The presentational currency is £ sterling and the level of rounding is to the nearest £ ~~.~~

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Fund accounting

Unrestricted funds are available for use at the direction of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment ~~.~~

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub ~~-c~~ lasses: restricted income funds or endowment funds ~~.~~

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Notes to the Financial Statements for the Year Ended 31 March 2025

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured ~~.~~ The following specific policies are applied to particular categories of income:

« income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably;

• legacy income is recognised when receipt is probable and entitlement is established;

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers; and * income from contracts for the supply of services is recognised with the delivery of the contracted service ~~.~~ This is classified as unrestricted funds unless there is contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted ~~.~~

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred ~~.~~ Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: * expenditure on raising funds includes the costs of all fundraising activities, events, non ~~-c~~ haritable trading activities, and the sale of donated goods;

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and ¢ costs relating to the governance of the charity apportioned to charitable activities; and other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities ~~.~~

¢ All costs are allocated to expenditure categories reflecting the use of the resource ~~.~~ Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis ~~.~~

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the charity and its subsidiary undertakings drawn up to 31 March 2025.

No statement of financial activities is presented for the charity as permitted by section 408 of the Companies Act 2006. The charity made a loss after tax for the financial year of £64,780 (2024 - loss of £54,271) ~~.~~

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Notes to the Financial Statements for the Year Ended 31 March 2025

A subsidiary is an entity controlled by the charity. Control is achieved where the charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

The results of subsidiaries acquired or disposed of during the year are included in the statement of financial activities from the effective date of acquisition or up to the effective date of disposal, as appropriate ~~.~~ Where necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with those used by the group.

The purchase method of accounting is used to account for business combinations that result in the acquisition of subsidiaries by the group ~~.~~ The cost of a business combination is measured as the fair value of the assets given, equity instruments issued and liabilities incurred or assumed at the date of exchange, plus costs directly attributable to the business combination. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date ~~.~~ Any excess of the cost of the business combination over the acquirer’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised is recorded as goodwill.

Inte ~~r~~ -company transactions, balances and unrealised gains on transactions between the charity and its subsidiaries, which are related parties, are eliminated in full.

Intr ~~a-~~ group losses are also eliminated but may indicate an impairment that requires recognition in the consolidated financial statements ~~.~~

Accounting policies of subsidiaries have been changed where necessary to ensure consistency with the policies adopted by the group ~~.~~ Non- ~~c~~ ontrolling interests in the net assets of consolidated subsidiaries are identified separately from the group’s equity therein ~~.~~ Non- ~~c~~ ontrolling interests consist of the amount of those interests at the date of the original business combination and the non ~~-c~~ ontrolling shareholder's share of changes in equity since the date of the combination ~~.~~ Total comprehensive income is attributed to non ~~-c~~ ontrolling interests even if this results in the non ~~-c~~ ontrolling interests having a deficit balance ~~.~~

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes ~~.~~ Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes ~~.~~

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Notes to the Financial Statements for the Year Ended 31 March 2025

Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities ~~.~~

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Freehold property 10% straight line Equipment 20% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price ~~.~~ They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables ~~.~~

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short ~~-~~ term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non ~~-c~~ urrent liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method ~~.~~

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Notes to the Financial Statements for the Year Ended 31 March 2025

Borrowings

Interes ~~t-~~ bearing borrowings are _ initially recorded at fair value, net of transaction costs. Interes ~~t-~~ bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges ~~.~~

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction ~~.~~ Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date ~~.~~

The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non ~~-c~~ ontrolling interests as appropriate).

Pensions

The Charity participates in the Local Government Pension Scheme for Northern Ireland which is administered by the N I Local Government Officers' Superannuation Committee ~~.~~ The scheme is an unfunded mult ~~i-~~ employer defined benefit pension scheme. As the Charity is unable to identify its share of the underlying assets and liabilities, contributions are recognised as an expense in the period in which the related service is provided ~~.~~

The Local Government Pension Scheme Regulations (Northern Ireland) 2014 provides the legal framework for regular actuarial valuations of the pension scheme to measure the costs of the benefits being provided ~~.~~ These valuations inform the future contribution rates to be paid into the schemes by employers every three years following the scheme valuation ~~.~~ The scheme actuary is responsible for carrying out scheme valuations and reviews contributions every three years following the scheme valuation. The 31 March 2022 scheme valuation was completed by Aon in March 2023. The outcome of this valuation was used to set the level of contributions for employers from 1 April 2023 to 31 March 2026.

The pension cost charge for the period by the Charity to the scheme amounted to £205,264 (2024: £198,400) based on a rate of 23 ~~.~~ 2% of pensionable pay ~~.~~

3 Income from donations and legacies

				Unrestricted	Unrestricted	Restricted	Total	Total	Total	Total
				funds		funds	2025		2024
				£		£	£		£
Grants	from	companies		125,528		23,660	149,188		126,953
				125,528		23,660	149,188		126,953

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Notes to the Financial Statements for the Year Ended 31 March 2025

4 Income from charitable activities

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|2025|2024| |£|£|£|£| |Communication|&|training|-|268,318|268,318|323,460| |Development|-|111,201|111,201|67,425| |Marketing|-|104,853|104,853|47,146| |Participation|-|157,653|157,653|22,347| |-|642,025|642,025|460,378| |5|Income|from|other|trading|activities| |Unrestricted|Total|Total| |funds|2025|2024| |£|£|£| |Income|from|subsidiary|708,171|708,171|1,036,415| |Other|income|from|other|trading|activities|-|-|65,403| |708,171|708,171|1,101,818| |6|Investment|income| |Unrestricted|Restricted|Total|Total| |funds|funds|2025|2024| |£|£|£|£| |Bank|interest|receivable|-|-|-|324| |7|Expenditure|on|charitable|activities| |Unrestricted|Restricted|Total|Total| |funds|funds|2025|2024| |£|£|£|£| |Communications|&|Training|14,024|140,951|154,975|159,473| |Feasibility,|=|Planning|=|&|26,234|134,861|161,095|50,156| |Development| |Participation|-|157,636|157,636|15,902| |Marketing|34,147|104,853|139,000|87,693| |Support|costs|273,283|125,528|398,812|617,203| |347,688|663,829|1,011,517|930,427|

----- End of picture text -----

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Notes to the Financial Statements for the Year Ended 31 March 2025

8 Other expenditure	8 Other expenditure	8 Other expenditure	8 Other expenditure	8 Other expenditure	8 Other expenditure	8 Other expenditure
							Unrestricted		Total		Total
							funds		2025		2024
							£		£		£
Administrative salaries							148,096		148,096		98,667
Administrative travel							5,560		5,560		5,616
Office costs							19,125		19,125		16,657
Audit fees							6,808		6,808		7,000
Legal and professional fees							3,537		3,537		~~-~~
Bank charges								272	272		198
Depreciation							6,385		6,385		3,440
Expenditure of subsidiary							362,864		362,864		681,738
							552,647		552,647		813,317

9 Staff costs

The aggregate payroll costs were as follows:

		2025	2024
		£	£
Staff	costs	978,182	983,075

The monthly average number of persons (including senior management / leadership team) employed by the group during the year expressed as full time equivalents was as follows:

							2025		2024
							No		No
Average	number	of	staff	during		year		~~24~~		~~22~~

One employee received emoluments of more than £60,000 during the year (2024: three) ~~.~~

The Charity trustees were not paid or received any other benefits from employment with the Charity or its subsidiary in the year. Neither were they reimbursed expenses during the year, with the exception of Caro ~~-~~ Lynne Ferris who, as Company Secretary of Outscape, was paid ~~.~~ No Charity trustee received payment for professional or other services supplied to the Charity ~~.~~ The key management personnel of the parent Charity comprise the Executive Director and Operations Director ~~.~~ The total employee benefits of the key management personnel of the Charity were £171,400 (2024: £163,700).

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Notes to the Financial Statements for the Year Ended 31 March 2025

10 Tangible fixed assets

Group

							Land and	Furniture and
							buildings	equipment	Total
							£	£	£
Cost
At 1	April 2024						197,263	117,509	314,772
Additions							7,818	14,106	21,924
At 31		March 2025					205,081	131,615	336,696
Depreciation
At 1	April 2024						157,378	94,397	251,775
Charge for the year							4,765	7,125	11,890
At 31		March 2025					162,143	101,522	263,665
Net	book value
At 31		March 2025					42,938	30,093	73,031
At 31		March 2024					39,885	23,112	62,997
Charity
							Land and	Furniture and
							buildings	equipment	Total
							£	£	£
Cost
At 1	April 2024						197,263	92,296	289,559
Additions							7,818	~~-~~	7,818
At 31		March 2025					205,081	92,296	297,377
Depreciation
At 1	April 2024						157,378	86,559	243,937
Charge for the year							4,765	1,620	6,385
At 31		March 2025					162,143	88,179	250,322
Net	book value
At 31		March 2025					42,938	4,117	47,055
At31		March2024					39,885	5,737	45,622

11 Taxation

The group is a registered charity and is therefore exempt from taxation.

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Notes to the Financial Statements for the Year Ended 31 March 2025

12 Debtors

											Group		Charity	Charity
											2025	2024	2025		2024
											£	£	£		£
Trade debtors											285,700	168,833	44,745		56,408
Due from group undertakings											-	-	618,244		460,877
Prepayments											16,515	116,079	14,577		18,717
Accrued		income									706,311	336,521	403,128		336,521
											1,008,526	621,433	1,080,694		872,523
13 Cash		and		cash equivalents
											Group		Charity
											2025	2024	2025		2024
											£	£	£		£
Cash at bank											283,276	749,343	151,073		438,840
14 Creditors: amounts						falling due					within one year
											Group		Charity
											2025	2024	2025		2024
											£	£	£		£
Trade creditors											88,865	80,923	80,003		79,426
Other creditors											105,580	82,771	67,270		67,432
Accruals		and		deferred income							102,320	137,231	63,484		17,282
											296,765	300,925	210,757		224,140

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Notes to the Financial Statements for the Year Ended 31 March 2025

16 Analysis of net assets between funds

Group

																Total funds	Total funds
											Unrestricted		Restricted			at 31 March
											funds		funds				2025
											£		£				£
Tangible					fixed					assets	73,031				~~-~~		73,031
Current assets											1,024,885		266,917				1,291,802
Current liabilities											(296,765)				~~-~~		(296,765)
Total		net			assets						801,151		266,917				1,068,068
																Total funds
											Unrestricted		Restricted			at 31 March
											funds		funds				2024
											£		£				£
Tangible					fixed					assets	62,997				~~-~~		62,997
Current assets											1,105,717		265,061				1,370,778
Current liabilities											(300,927)				~~-~~		(300,927)
Total		net			assets						867,787		265,061				1,132,848

17 Related party transactions

Outscape Trading Ltd

Outscape Trading Ltd transferred £345,307 (2024: £354,677) to Outscape from profit ~~.~~ There was also a recharge of £274,260 (2024: £302,358) from Outscape to Outscape Trading Ltd ~~.~~ As at 31 March 2025 Outscape was owed £618,244 (2024: £460,877) from Outscape Trading Ltd ~~.~~

Geolytical Limited

During the year, Outscape paid £15,000 (2024: £1,350) to Geolytical Limited, a company in which the trustee, J Hewitt holds a 50% ownership interest, in respect of services provided.

At the year end, £nil was payable to Geolytical Limited ~~.~~

18 VAT

Outscape has applied for VAT registration with HMRC, effective from 1 October 2025 ~~.~~

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