THE IRISH GROUSE CONSERVATION TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their report and accounts for Ihe year ended 31 March 2024. The accounts have been prepared in accordan￿ wtth the a¢counling policies set out in note 1 to the accounts and compty with Ihe Trusvs Memorandum and Artides of Association, the Companies Act 2006 and °Accounting and Reporting by Charities: Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance with the FinancÉal Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102). (as amended for accounting periods commencing from 1 January 2016) Objectives and activities The Trust's objects as sel out in the Memorandum and Articles of Association are to consejve the depleted grouse populations and their natural upland habitats in Ireland. IGCT Aims IGCT'S aims are as follows.. To create a sustsinable and viable Grouse Moor, while at the same time improving habitat and biodiversity for other upland species. - To infom and help resolve the longstsnding hen harTierlred grouse debate on the basis of an equal partnership of all interestsd parties. To raise awareness.. The IGCT aims to educate and demonstrate best practice in upland managernent in partnership with DAERA (GreenmontAgricultural College}. - Awindow of opportunity exists to form partnerships wtth land owners, government bodies and others to improve faming practices and conservation. and help fulfil EU obje￿iveS spectfic to Ireland together with UK objectives. AchSevements and perforniance The IGCT created a unique partnership in the United Kingdom context with the Department of Agriculture, Environment & Rural Development (DAERA), the RSPB, the Northem Ireland Environment Agency (NIEA) and local stakeholders. This group is called the Glenwherry Heathland Regeneration Partnership. with IGCT representation from both lan Glendinning (Managing Director) and Merlin Becker(Gamekeeper). The GHRP meets quarterty and has finalised a Master Plan, which we are in our Ninth year of. The Master Plan aims to infom and rf necessary, change current DAERA policy regarding their Countyside Management Scheme (CMS), which is currently rolled out throughout Northem Ireland on a uniform basis. The current CMS does not take into consideralion habitat management practices for the regeneration of Grouse i.e. stocking densities, grazing regimes and Moortand management practices. Landowners who are not signed up to the CMS are currently exempt from any European or UK legislation. This arrangement is anomalous and, in our view, policy needs to become more aligned and coherent. The Master Plan is the most signfficant achievement to date. It is hoped this document will result in a change in govemment legislation, as enforced by DAERA, mainly in relation to the buming of °blanket bog. which is currently prohibited within the Countyside Management Scheme (CMS) but allowed outside the scheme. We remain confident that research over the next few years will prove beyond doubt that the burning of "blanket bog" can deliver a benefit both for heath land regeneration and wildlife. To date the Heather Management Projed has proven a significant increase of heather, up to 10Vo, in upland habitat across the project site. We also provide consultation to Nl Fire & Rescue Service regarding wildfires and controlled heather buming. RSPB have been supportive and helpful to the IGCT in negotiations wtth other parties over the Master Plan. The Game and Wildlife Conservation Trust (G&WCTI have assisted our progress. The IGCT has helped to initiate implementation of the DEARA 2003 Red Grouse Action Plan. There is also strong support for the work of IGCT from local stakeholders as it will bring Clarity to the current policy and may provide opportunities for further diversification of faming activities. THE IRISH GROUSE CONSERVATION TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 We have been the main advisory body helping to put forward a Red Grouse Action Plan Deltvery Group. This Group has made several presentations to Government Ministers and Govemment committee members, namely Edwin Poots DAEPA and Jonathan Buckley Environment committee. The IGCT is the leading agricultural body in Northem Ireland who can help Government fulfil EU PolI￿S for both Grouse and Raptors. Parts of the Mastsr Plan have already been adopted to set policy within Northem Ireland to assist upland management. The IGCT is working successfully within an SPA (Special Protection Area) and has successfulty increased numbers of Red Grouse by 1800% since In￿PIlon. The IGCT facil¢tates a Gamekeepers Course held at Greenmount which ha5 proven very successful and is now in its fifth year. The IGCT won the Gold Award at the 2019 prestigious Purdey Awards held at James Purdey and sons Mayfair London in recognition of its remarkable work in moortand management, which allowed tt to arrest and reverse the decline of the population of Irish Grouse. The Purdey Awards have been held since 1999 and seek lo promote a wider appreciation of the outstanding game and conseNation work carried out by shoots throughout the UK. 57 hectares (140.85 acres) of deciduous forest have been removed from Glenwherry Hill Fami and converted to recovering bogland. Waders are retuming to the recovering bogland such as Redshank. Golden Plover and Lapwing with these species nesting on skle. 69 Curlew chicks fledged to flight from Glenwherry and its hinterlands in 2022 and 55 fledged to flight in 2023, a re￿rd addition to the population of the UK A success which has been achieved in cooperation wtth the RSPB. The IGCT propose to restore 250 acres plus, of hummock rank heather by reseeding to achieve a healthy habitat of flora and fauna on these parts of the Glenwherry Hill Fam. In doing so and research proven, Ihis practice could then be applied throughout the uplands and included under environmental farm schemes. The IGCT has promoted test plots wired off to research the success or otherwise of bumt, flailed and reseeded areas which will be undisturbed by grazing animals. This is in association with AFBI, to ascertain best practlce of habitat improvement. Financial review The charity had net income of£15.745 (2023= £11.919) forthe year ended 31 March 2024. All funds are unrestricled. Reser4es It is the policy of the Trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to twelve month's expenditure. The Trustees consider that resetves at this level will ensure thal, in the event of a significant drop in funding, they will be able to continue the Trusts current activities while consideration is given lo ways in which additional funds may be raised. The level of reserves has been maintsined throughout the year. Risk Management The Trustees have assessed the major risks to which the Trust is exposed, and are satisfied that systsms are in place to mitigate exposure. Future Strategy The IGCT has achieved a considerable amount in the short time that it has been around. Relying entirely on the generosty of its founding subscribers, the Trust has sUc￿SS￿lIY managed to get the first project to save the Irish Grouse underway. The success of the project at Glenwhery has attracted the attention of government bodies and will assist in their obligations to fulfil EU objecttves and Ihe case for directing resources towards investment into the management of Ireland's uplands has gathered pace. THE IRISH GROUSE CONSERVATION TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Truslees have paid due regard to guidance issued by the Charity Commission in deciding what activitses the Trust should undertake. Draft Financial Statements At 21 October 2024 zt 10..35.,51 THE IRISH GROUSE CONSERVATION TRUST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED) FOR TrIE YEAR ENDED 31 MARCH 2024 StnKture, governance and m¥nagement Th¥ É'a Gcryaany Imiied ky guarartee. I ne TnJgthes. ore as? dlreoXtyS for the ?umost Oi Co¢￿8￿ I￿. r.d Sèrétd durtng y•ar.ar4 t 10 $iG*ttwre Gl. t*e fiiarAai staloments w8rè". Johrk curningnem P¢¢tr M¥.ki• Th8 lJ.Orss*a￿ O'Neill G¢Jer Jonatrian wT3%rfare Mgnin M¢K 01.￿* i.-JSt••s tria5 an￿ Intèrw. tro ￿rrpdry. All oltr.e TrLt5t?es are rn￿bar$ ofthEt COCllPW ar..d gu¥*nt••:Gtorthbdts r1 in th8 ￿9Ftt & a V•iiding us>. Tho aove ol Dira¢oY¥ op•rws a$ d•tall￿ ipw govf•nin9 a￿￿￿nI Iw lh• trpriy. itsU•morafidufft arto Arty¢les ol Assc¢4al¢Jn, st￿. rapotM'35 ap*ovéd tsy tr)è 8oard Gf Truskès. Pèter l.IBtrfJÈ 941¢¢. ..z (. - THE IRISH GROUSE CONSERVATION TRUST STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Trustees, who are also the directors of The Irish Grouse Conservation Trust for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Unitsd Kingdom Generally Accepted Awounling Practice). Company Law requires the Trustees to prepare financial ststemenls for each financial year which give a true and fair view of the state of affairs of the Trust and of the incoming resources and application of resources, induding the income and expenditure, of the charitable company for that year. In preparing Ihese financial statements, the Trustees are required to= select suitable accounting policies and then apply them consislentty., observe the methods and principles in the Charities SORP., rnake judgements and estimates that are reasonable and prudent; state whelher applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial stalements- and prepare the financial ststements on the going concern basis unles5 it Is inappropriate to presume that the Trust will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose wrf(h reasonable accuracy at any time the financial position of the Trust and enable them to ensure that the financial statements compty with the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe Trust and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities.