**NATURE 4 HEALTH** **SCOTTISH CHARITY NO SC045561** **ANNUAL REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 March 2025** NATLTRE 4 HEALTH coNtENrs PAGES Reference AdministrgtiTr"e detgils Trustees. Annual Report Statement of Financial Actiiities (incorporating the inrome And e￿endItllre account) Balance sheet Notes to the staternents The follo}￿llg pAge5 do not fonn pArt of the f￿anCIall staternellt5 **NATURE 4 HEALTH** ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Charity registration number: SC049214** ## **TRUSTEES** ## **SECRETARY** ## **REGISTERED OFFICE** Barwhin Lochloy Road Nairn IV12 5AF ## **ACCOUNTANT** _1_ **NATURE 4 HEALTH** ## **TRUSTEES' ANNUAL REPORT** The trustees have pleasure in presenting their report together with the financial statements and the independent examiner’s report for the year ended 31 March 2025. ## **Reference and administrative details** Reference and administrative details are shown in the schedule of reference and administrative details on page 1 of the financial statements. ## **The trustees** The trustees who served the charity during the period were as follows: **Structure, governance and management** ## Constitution The Charity is governed by its constitution which was adopted on 1 November 2018. Appointment of Directors The structure of the organisation consists of the Charity Trustees who are also the organisation’s only members and comprise the organisation’s Board. A Trustee must be a natural person aged 16 years or older. The number of Trustee shall be not less than three (unless otherwise determined by ordinary resolution) and maximum twelve. At the first annual general meeting all of the Trustees must retire from office unless by close of the meeting the members have failed to elect sufficient Trustees to hold a quorate meeting of the Trustees. At each subsequent annual general meeting one-third of the Trustees or, if their number is not three or a multiple of three, the number nearest to one third must retire from office. If there is only one Trustee he or she must retire. The Trustees to retire by rotation shall be those who have been longest in office since their last appointment. If any Trustees became or were appointed Trustees on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot. If a Trustees is required to retire at an annual general meeting by a provision of these articles the retirement shall take effect upon the conclusion of the meeting. **Objectives and activities** _2_ **NATURE 4 HEALTH** ## **TRUSTEES' ANNUAL REPORT** NATURE 4 HEALTH objectives, per its constitution are as follows: - a) To advance education through working with local schools and community groups in the creation and delivery of educational programmes for the outdoors involving engagement with nature. - b) To advance health through active nature connection activities such as sensory walks, green gym style sessions, tracking programmes and nature walks. - c) To advance environmental protection and improvement through conservation activities and educational activities in local green spaces with volunteers and community groups. - d) To relieve those in need by reasons of age, ill-health and/or disability or other disadvantage through the delivery of outdoor activities in their local green spaces and surrounding countryside. These will include dedicated mental health nature walks as well as other activities. - e) To signpost people to other appropriate groups, communities and activities locally, nationally and globally. ## **Nature 4 Health Trustees report** April 1st 2024 to March 31st 2025 ## **Introduction to N4H** Nature 4 Health aims to help people connect with nature, each other and themselves. Experience the mindful benefits of green and blue space and the fascinating species we share the planet with. Our qualified and experienced guides deliver sessions on nature ID, fire skills, foraging, campfire cookery, team building games, crafts, navigation and journeying skills. We deliver workshops and training for volunteers and professionals in a variety of areas related to holistic wellbeing, with a focus on using nature as a resource to improve quality of life. We pride ourselves in group management and making things work whatever the weather. ## **Funding** Income generation once again went well within the reporting period with many organisations continuing to consider N4H is a charity that is steadfast and with an excellent track record and reputation. Funding that exceeded £1K; (many smaller grants this period) NHS Highland £1,250 Highland 3rd sector Green Health £1,430 Scottish Forestry £6,320 Highland 3rd Sector MHW fund £10,460 Moray 3rd sector CMH&WB fund £12,350 Total income generated in period £41,091 What we have achieved in the financial year 2024/2025 We have delivered: - 155 Nature Walks for Wellbeing averaging over nine participants on each outing (1364 attendees) _3_ **NATURE 4 HEALTH** ## **TRUSTEES' ANNUAL REPORT** • 22 activities involving 792 attendees with a variety of groups including training sessions, walk group volunteers and Aberdeen University students to wildlife walks and bushcraft activities with refugees and mindfulness in nature sessions. - 39 School sessions with 708 pupil attendances – including high school walks/talks, ASN groups and climate change workshops. - 22 outings with Inverness Royal Academy pupils averaging seven young people. - 946 people attended our events which included a family day in Cabrach, talks, nature ID and foraging walks and talks. - Nairnshire Naturalists’ Club held 6 field sessions with average of five participants. Autumn winter talks (six evenings) with average audience of 35. Talks growing well but the field visits not supported as well as hoped. - Two Branching Out programmes were delivered (Nairn and Elgin) with 14 and ten participants respectively. Total of 23 sessions within the reporting period. - Continuation of work with NHS Dr Nick Barnes delivering training for 4th yr Aberdeen University medics in Inverness as part of their syllabus. This exciting progression will allow all undergraduate doctors to understand the healing benefits of nature first hand. - Delivering a monthly 15 min radio show for Keith Community Radio (KCR) called ‘Keep Well’ allowing for greater outreach. - Mindfulness in Nature sessions in conjunction with Highland Rewildling and Highland Mindfulness Group building partnership ways of working and reaching an audience slowly but surely. ## **Next year** Continue our weekly Nature Walks for Wellbeing in Moray and Inverness, as well as bi-monthly walks in Nairn and Aberlour - Plan and deliver three x12 week Branching Out programmes, one each in Nairn, Forres and Elgin - Manage and develop the Nairnshire Naturalists’ Club, meeting once a month during winter months - Deliver two Primary school programmes and build on the work with NHS and wider partners with IRA and other senior schools under the Innovation Challenge fund. - Ongoing event and talk delivery and development of training workshops to include medical students and to address climate change attitude and behaviour positively. This in conjunction with NHS doctors and health professionals. - Continue to search for funds and partnership approaches that will further the aims and outputs of the charity ## **Trustees** Over the reporting period our board has remained unchanged and constantly available for any support and guidance. The charity remains on a safe trajectory with this current management structure ## **Summary** During the reporting period, N4H has continued to steadily build on the relationships and sessional work already in place. The charity has also developed new areas of partnership work with organisations such as ‘Wild Things’ to deliver a Moray schools climate change programme and Highland Mindfulness Group with mindful nature _4_ NATURE 4 HEALTH TRUSTEES, AI¥NUAL REPORT connection sessions. These links stren8then the wlsition of the charity. help to reach a wider audience and open more (yporti]rrities for funding. Nature Walks for Wellbeing continue to serne local C0n)nll￿ties acting as a regular support as well as allowing relationships to grom. alongside resi]ience. Educational work has seen ￿Ore secondary infiuences in this period as well as consolidation with our work with IRA pupils in Ini"erness as well as with the NHS. This is now set on a greatty beneficial trajectory. W0￿]￿S with Aberdeeu Uni StUd￿t5 shows the conlinuing spread and uptake of N4H training wo￿. Branching Out again showing how i'aluable it is to take people out regularly and connect them with nature. thell￿eh.eS and others. All the work caThied out has t*en successful in part or whole. lessons learned, friends n)ade. and reputation srowll. We look forward in the comins year to seein8 N4H make a difference lo more people's lii.es and how they i'alue the natural worl(L Flnanelal re￿￿W The stateM￿t of Fu￿1ClaI actii"ities shows a sutplus of £22.453 (2024. deficit £2.945). The clwitys reseTres were in surplus of £44.320 (2024: £21.868) at the year-en(L Approi"ed by Twstees on 18th Noi'eDkn 2025 and signed ￿ theiT behalf by.. NATURE 4 HEALTH INDEPEI¥DEiYf EL4MtNER'S REPORT TO THE TRUSTEES OF NATURE 4 I report on the accounts of the charity for the F>eriod ended 31 March 2025 which are set out on pages 7 to I l. Respective responsibilities of direclors and examiner Tlie charity's trustees are res￿nsI￿11e for the preparation of the accounts in accordallce ￿'1th the ter￿S of tlie Charities and Trustee Ini"estment (Scotland) Act ?005 alld the Clwities Accounts (Scoiland) Resulations 2006. The cliarity's truslees consider that the audit requirement of Re8ulalion 10(I)(a) to (c) of the Accountants Regulalions does not apply. It is my responsibility to exall)ine the accounts as required under Section 44(IXc) of the Act and to state whether particular nutters hai"e come to my attention. Basis of independent eiamiDer's statement My exan]iiiation Thas carried out in accordance ￿7th Regulation I l of the Charities Accounts (Scot]and) Re8ulatioiis 2006. An examination includes a reiiem" of the accounting recor(Ls kept by the cl]arity alld a coll]parison of the accounts presented those recor(Ls. It also includes consideration of any unusual itenls or disclosures in the accounts. and seeking explanations from you as tr￿stee$ concerning any such ll￿tter5. The pn)cedures undertaken do not proiude all the eiidence that ￿"QuId be requir￿ in an audit. aud consequently I do not express an audit opinion o the iiew gii-en by the accouots. Independent exAminer's st￿te￿ent In the course of n]y examiDatioo no matter has come to att￿tioll ￿lch gil.es me reasonable cause to belI￿"e that in any tnaterial respect the reqUire￿ents. To keep accoullting records in accordance with Section 44(1) (a) of Ihe 2005 Act and liesulation 4 of the 2006 Accoullts Regulations. and To prepare accoullts ￿hich accord with the accounting records and cowty with Regulation 8 of the 2006 Accoutlts Regulations haNe not been met. ## **NATURE 4 HEALTH** ## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 March 2025** |**Note**
**INCOMING RESOURCES**
Incoming resources from generating funds:
Donation
2
Grants
2
Income from charitable Activities
2
Gift Aid
Interest
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
Charitable activities
3
Governance costs
4
**TOTAL RESOURCES EXPENDED**
**NET INCOMING RESOURCES**
**TOTAL FUND BROUGHT FORWARD**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**Funds**
-
-
22,403
-
-
**22,403**
-
350
**350**
**22,053**
**9,517**
**31,570**|**Restricted**
**Funds**
-
41,979
-
-
-
**41,979**
41,579
-|**Total 2025**
-
41,979
22,403
-
-
**64,382**
41,579
350|**Total 2024**
-
32,690
8,401
-
-| |---|---|---|---|---| |||||**41,091**| |||||43,686
350| |||**41,579**
**400**
**12,350**
**12,750**|**41,929**
**22,453**
**21,867**
**44,320**|**44,036**
**(2,945)**| |||||**24,812**
**21,867**| Charity number SC049214 _7_ NATLTRE 4 HEALTH BALANCE SHEET At 31 March 2025 Note 31 Mgrch 2025 31 March 2024 FIXED ASSETS Tangible fixed assets CURRENT ASSETS Debtors: amounts falling due within one year Cash at bank and in hand 44.672 27.210 44.672 27.210 Creditors: amouuts falling due one year (350) (5.341) NET CURRENT ASSETSI(IIABtLfTIES) 44.322 21.867 TOTAL ASSETS LESS CURREN[ LIABIL￿Es 44.322 21.867 LONG TERM LIABILITIES NET LIABILrrIES ' 44.322 21.867 Unres1ricted fuods Restricted fi￿￿$ 31.572 12.750 9,517 12.350 TOTAL FLThDS 44.322 21.867 The t￿￿teeS are satisfied that the cllarity is entitled to exen]ption from the pro]￿l0￿S of the Con]panies Act 2006 (the Act) relating to Ihe audit of the finatLcial statements for Ihe year by i-irtue of section 477, and that no Jnenther OT embers hai"e requested an audit pursuallt to section 476 of the Act. The trustees acknowled8e their responsibilities for: (i) ensurillg that dle ckLaTity keeps adequate accoulltillg records which coll]pty with section 386 of the ACL and (li) preparin8 [￿anCIal statements M'hich gil-e a trne and fair iieN' of the state of affairs of the ch￿lty as al the end of the f￿￿]Cial year and of ils profit or loss for the I￿ancIal year in accordallce ￿1th the requiren]ellts of section 393: and which otherwise compty V¥ith the requirements of the Act relating to fmaocial statements. so far as applicable to the charity. These financial Stateme]￿ ￿'ere approi'ed by the n￿￿berS of the conllllittee on the 18 Noi"ember 2025 and are signed on the￿ behalf by: Charity number SC049?14 The notes on pages 9 to I I forni an integral part of these financial stalements. **NATURE 4 HEALTH** **NOTES TO THE FINANCIAL STATEMENTS** ## **1. ACCOUNTING POLICIES** The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the financial statements, except as noted below. ## **Basis of accounting** The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Statement of Recommended Practice "Accounting and Reporting by Charities" issued in March 2005 (SORP 2005) and the Companies Act 2006, and in accordance with the Financial Reporting Standard for Smaller Entities (effective March 2008). ## **Fund Accounting** Restricted funds are subjected to restrictions on their expenditure imposed by the donor. All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Voluntary income is recorded on a cash received basis. Investment income is included when receivable. Incoming resources from charitable activities are accounted for when earned. ## **Resources expended** Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure is includes any vat which cannot be fully recovered and is reported as part of the expenditure to which it relates. A cost of generating funds comprises the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity. All costs are allocated between expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating a particular activity are allocated directly, others are apportioned on an appropriate basis. ## **Fixed assets** Fixed assets are stated at cost less accumulated depreciation. ## **Depreciation** Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Equipment - 25% on cost Fixtures & fittings - 15% reducing balance Motor vehicles - 25% reducing balance _9_ **NATURE 4 HEALTH** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **2. INCOMING RESOURCES FROM CHARITY ACTIVITIES** |Highland Third Sec Green Health
Local Giving LTD
Scottish Forestry
Groundwork UK
Highland Third Sec MHW Fund
North Highlands & Climate Act Fund
Third Sector INTER tsiM CMH&WB Grant
Moray OWLS
National Lottery
Highland Council
Third sector Interface, Community mental
health and wellbeing fund
Third sector Interface, Moray CAN
Other small grant
Other income from charitable activities
**Incoming Resources from**
**charitable activities**|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
10,000
2,000
8,920
10,100
10,000
959
-
**41,979**|**Unrestricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
22,403
**22,403**|**Total Funds**
**2025**
**£**
-
-
-
-
-
-
10,000
2,000
8,920
10,100
10,000
959
22,403
**64,382**|**Total Funds**
**2024**
**£**
1,430
500
6,320
1,125
10,460
500
12,350
-
8,401| |---|---|---|---|---| |||||**41,361**| ## **3. COSTS OF CHARITABLE ACTIVITIES** ||Restricted
Funds|Unrestricted
Funds £|Total Funds 2025
£|Total
Funds
2024
£| |---|---|---|---|---| |Contractors – programme delivery|41,579|-|41,579|43,686| |Training|-|-|-|-| |Administration & other direct costs||-|-|-| |Total|**41,579**|**-**|**41,579**|**43,686**| ## **4. GOVERNANCE COSTS** |**GOVERNANCE COSTS**|||||| |---|---|---|---|---|---| ||**Unrestricted**|**Total Funds**|**2025**|**Total Funds**|**2024**| ||**Funds**||**£**||**£**| ||**£**||||| |Accountancy fees|350||350||350| _10_ **NATURE 4 HEALTH** ## **NOTES TO THE FINANCIAL STATEMENTS** ## 5 **. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors|**31 March2025**
**£**
350
350|**31 March2024**
**£**
4,992
4,992| |---|---|---| **6. INCOME FUNDS:** |**General Funds **
Unrestricted Fund
Restricted Funds
Total Funds|**Balance at**
**1 April 2024**
**£**
9,517
12,350
21,867|**Incoming**
**resources**
**£**
22,403
41,979
64,382|**Outgoing**
**resources**
**£**
**Balance at**
**31**
**March2025**
**£**
(350)
31,570
(41,579)
12,750
(41,929)
44,320| |---|---|---|---| _11_