REGISTERED CHARITY NUMBER: SC051780
Report of the Trustees and Financial Statements for the Year Ended 30 September 2025
for
Outdoors For You SCIO
Brett Nicholls Associates Herbert House
24 Herbert Street Glasgow G20 6NB
Outdoors For You SCIO
Contents of the Financial Statements for the Year Ended 30 September 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 17 |
Outdoors For You SCIO
Reference and Administrative Details for the Year Ended 30 September 2025
TRUSTEES
PRINCIPAL ADDRESS
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REGISTERED CHARITY NUMBER SC051780
INDEPENDENT EXAMINER
Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB
BANKERS
Virgin Money 154 -158 Kensington High St London W8 7RL
Page 1
Outdoors For You SCIO
Report of the Trustees for the Year Ended 30 September 2025
The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES Objectives and aims
Our charitable purposes are;
-
To advance community development by encouraging social inclusion among all members of the community, especially Black, Asian and minority ethnic and helping them to live better and more fulfilled lives.
-
To advance health by promoting a healthy lifestyle and offering a range of activities to improve physical and mental wellbeing of the participants.
-
To provide indoor and outdoor recreational activities with the object of improving the conditions of life for the persons for whom the activities are primarily intended.
Significant activities
Outdoors For You believes that everyone should have the opportunity to spend time in nature and to do more indoor and outdoor activities regardless of age, gender, health, fitness, ethnicity, and beliefs. We take great pride that our list of activities has grown every year since we founded in 2018 as none profit organisation. Here is a flavour of what we currently do:
Currently we are running different type of projects providing more opportunities to reach more beneficiaries and different level of fitness. These projects and activities are:
Health and Wellbeing
Mindfulness walks, Meditation. Retreat. Wellbeing Workshop
Sport and Recreation
Volleyball, Tennis, Cycling, Football, Running
Reconnecting to Nature
Hiking - Hillwalking - Camping
Eco Friendly Lifestyle
Allotment, Tree planting, Litter picking, environmental and green space campaigning.
Art and Culture Connection
Art Walk, Dancing, Mural Walk, Heritage Walk, Multicultural Movie, photo Walk.
Women’s wellbeing
Swimming, walking and Ping pong
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Outdoors For You SCIO
Report of the Trustees for the Year Ended 30 September 2025
ACHIEVEMENT AND PERFORMANCE
Charitable activities
We are excited to share our Trustees' Annual Report for this year, highlighting the progress of Outdoors For You SCIO.
Despite challenges, limited resources and funding, we made a great positive impact in our community from Oct 2024 to Sep 2025. One of the standout aspects of our journey was the incredible diversity of participants, representing 35 different nationalities. This truly demonstrated how nature and sports can unite people, regardless of their backgrounds.
Impact Overview: Number of activities delivered: 123 Total beneficiaries: 1032 Male beneficiaries: 630 Female beneficiaries: 335 Under 16 Years old: 38 Secondary beneficiaries: 29 Total individuals directly supported: 261 Male: 156 Female: 78 Under 16 years old: 27
We created opportunities for improving physical and mental wellbeing, personal growth, social connections, and eco-friendly living. These numbers represent more than statistics, they reflect real people whose lives were positively impacted and communities that have grown stronger.
Securing funding to sustain and expand our services has become increasingly challenging this year. With growing competition for limited grants and rising operational costs, maintaining our programmes and staff capacity has required significant effort. Despite these difficulties, we have continued to seek new funding opportunities and partnerships to ensure that our community - especially refugees, asylum seekers, and minority ethnic groups - can continue to access safe, supportive, and inclusive activities that improve physical and mental wellbeing.
This year, Outdoors For You faced significant health and safety challenges due to an increasingly hostile environment toward migrant communities across the UK. The rise in anti-migration protests and negative public sentiment has affected the sense of safety and wellbeing of both our participants and staff. As an organisation that supports refugees, asylum seekers, and minority ethnic communities through outdoor and community activities, we had to manage increased risks and growing levels of stress.
In some cases, we had to cancel or postpone sessions to ensure the safety of everyone involved. This has been a difficult but necessary step to protect our community while continuing to promote inclusion, wellbeing, and unity.
FINANCIAL REVIEW Financial position
The Charity generated a surplus of £8,412 for the period ended 30 September 2025 (2024: £872)
At 30 September 2025 reserves stood at £56,813 (2024: £48,401) with £17,275 of these being restricted (2024: £19,006), £29,937 of these being unrestricted general reserves (2024: £22,144) and £876 representing the net book value of fixed assets (2024: £551). The charity also held £8,725 in other unrestricted funds separate from the general fund (2024: £6,720). These funds can be used at the discretion of the trustees in line with the charity’s objectives.
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Outdoors For You SCIO
Report of the Trustees for the Year Ended 30 September 2025
FINANCIAL REVIEW
Reserves policy
Our policy allocates £15,000 from the general unrestricted fund, which are not invested in fixed assets, to several designated funds. These funds are for 3 months and can be used for the:
- Continuity Fund
This fund is to be used to bridge any possible delays in receiving promised grants or managing payment in arrears contracts.
- Dissolution Fund
This fund provides for the costs of dissolution should the charity be unable to continue. It is only to be used in the event of the Trustees' deciding the charity should cease to exist. It will be used to pay notice periods, redundancies and the expenses of running Outdoors For You until closure of the organisation.
- The minimum reserves required
The minimum reserves required is the Restructuring Fund plus the Dissolution Fund.
These are to be used to ensure we look at every alternative before dissolution of the company/ charity.
At 30 September 2025 unrestricted free reserves stood at £29,937, the trustees are therefore satisfied that this policy is being met. Funds in excess of the reserves policy will be reinvested in the development of the charity.
FUTURE PLANS
For the 2025-2026 financial year we have a budget and secured some fund and we are planning to secure the remaining funding to continue operating our current projects. However, this will depend on the amount of funding we are able to secure.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Outdoors For You SCIO is a Scottish Charitable Incorporated Organisation (SCIO), registered with the Office of the Scottish Charity Regulator (OSCR). The charity is governed by its constitution, which sets out the purposes of the organisation and the powers of the trustees. The Board of Trustees is responsible for the overall strategic direction, governance, and financial oversight of the charity. Trustees are appointed in accordance with the constitution and bring a wide range of skills and experience to support effective management. Day-to-day operations are carried out by the Manager, staff, and volunteers, under the guidance and oversight of the trustees.
Recruitment and appointment of new trustees
Outdoors For You changed legal structure from company limited by guarantee for none profit SC608815 to the Charity - SCIO SC051780 on 9 June 2023.
Currently, there are 3 trustees who are responsible of the governing the charity. Current board members and their position:
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Organisational structure
The structure of the organisation consists of the BOARD - who hold regular meetings, and generally control the activities of the organisation, for example, the board is responsible for monitoring and controlling the financial position of the organisation.
The board also appoints charity trustees to fill vacancies, and the people serving on the board (in their capacity as members of the organisation - in clauses 11 and 13) have power to make changes to the constitution itself.
The people serving on the board are referred to in this constitution as CHARITY TRUSTEES - and they are also the MEMBERS of the organisation for the purposes of the Charities and Trustee Investment (Scotland) Act 2005.
Under the provisions of this constitution, no-one can be a member unless they are also a charity trustee of the organisation.
The Charities and Trustee Investment (Scotland) Act 2005 requires certain decisions to be taken by the charity trustees in their capacity as members of the organisation.
Key management remuneration
In the opinion of the trustees there is one member of key management; the Chief Executive Officer. The total cost of this post for the period to 30 September 2025 was £31,092 (2024: £28,840).
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Outdoors For You SCIO
Report of the Trustees for the Year Ended 30 September 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Outdoors For You take health and safety seriously, we have carried out risk assessment that involve in our activities considering all the hazards, the nature and extent of the risks, and the action required to control them. The updated copy of our risk assessment and Participants Acknowledgement of Risk & Waiver of Liability Form provided yearly to our insurer.
Approved by order of the board of trustees on ............................................. and signed on its behalf by: 19/10/2025
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........................
Page 5
Independent Examiner's Report to the Trustees of Outdoors For You SCIO
I report on the accounts for the year ended 30 September 2025 set out on pages seven to seventeen.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention :
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Fellow of the Association of Chartered Certified Accountants Brett Nicholls Associates Herbert House 24 Herbert Street Glasgow G20 6NB
Date: .............................................
Page 6
Outdoors For You SCIO
Statement of Financial Activities for the Year Ended 30 September 2025
| Unrestricted Restricted funds funds Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 23,497 42,670 Other trading activities 4 2,880 - Other income 5 3,376 - Total 29,753 42,670 EXPENDITURE ON Charitable activities 6 Providing indoor and outdoor recreational activities 20,665 43,346 NET INCOME/(EXPENDITURE) 9,088 (676) Transfers between funds 17 1,055 (1,055) Net movement in funds 10,143 (1,731) RECONCILIATION OF FUNDS Total funds brought forward 29,395 19,006 TOTAL FUNDS CARRIED FORWARD 39,538 17,275 |
2025 Total funds £ 66,167 2,880 3,376 72,423 64,011 8,412 - 8,412 48,401 56,813 |
2024 Total funds £ 64,180 6,553 - |
|---|---|---|
| 70,733 | ||
| 69,861 | ||
| 872 - |
||
| 872 | ||
| 47,529 | ||
| 48,401 |
CONTINUING OPERATIONS
This statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities in both years.
Comparative figures for the previous year by fund type are shown in Note 11.
The notes on pages 9 to 17 form part of these financial statements.
Page 7
Outdoors For You SCIO
Balance Sheet 30 September 2025
| Notes FIXED ASSETS Tangible assets 12 CURRENT ASSETS Debtors 13 Cash at bank and in hand CREDITORS Amounts falling due within one year 14 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 17 Unrestricted funds: General fund Designated Fund- Fixed Asset Fund The Robertson Trust Souter Charitable Trust Misses Barrie Charitable Trust W.A Cargill Charitable Trust Restricted funds TOTAL FUNDS |
2025 £ 876 3,123 74,754 77,877 (21,940) 55,937 56,813 56,813 29,937 876 5,834 2,000 416 475 39,538 17,275 56,813 |
2024 £ 549 432 48,860 49,292 (1,440) 47,852 48,401 48,401 22,144 551 5,834 866 - - 29,395 19,006 48,401 |
|---|---|---|
19/10/2025
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
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The notes on pages 9 to 17 form part of these financial statements
Page 8
Outdoors For You SCIO
Notes to the Financial Statements for the Year Ended 30 September 2025
1. GENERAL INFORMATION
Outdoors For You SCIO ("the charity") is a Scottish charitable incorporated organisation governed by its Constitution. It was registered as a charity in Scotland (registered number SC051780) on 6 June 2022. Its registered address is
2. 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 and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared on an accruals basis, and on a going concern basis, in accordance with:
-
the Charities and Trustee Investment (Scotland) Act 2005;
-
Regulation 8 (Statement of account - Fully accrued accounts) of The Charities Accounts (Scotland) Regulations 2006;
-
the Financial Reporting Standard applicable in the UK and Republic of Ireland, published in March 2018 ("FRS 102"), to the extent that it applies to small entities and public benefit entities;
-
'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, published in October 2019 (FRS 102)' ("the Charities SORP");
-
UK Generally Accepted Accounting Practice; and
-
the historical cost convention.
The charity 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.
The financial statements are presented in UK sterling, which is the charity's functional currency, and rounded to the nearest pound.
There have been no changes to the basis of preparation this financial year or to the previous financial year's financial statements.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Fixtures and fittings - 25% on cost
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Outdoors For You SCIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
2. ACCOUNTING POLICIES - continued
Taxation
Outdoors For You SCIO is a charity within the meaning of Section 467 of the Corporation Tax Act 2010. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 and section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied for charitable purposes only.
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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
3.
DONATIONS AND LEGACIES
| Donations Fundraising Grants Gift Aid Grants received, included in the above, are as follows: The National Lottery Scottish Refugee Council The Robertson Trust Souter Charitable Trust Arnold Clark The Hilden Charitable Fund Scottish Mountaineering Trust Ross & Liddell Four Winds Trust Thistledown Trust The Inchrye Trust Western Recreation Trust Scottish Refugee The Russell Trust Athletics Trust SC Glasgow Wellbeing Fund The JTH Charitable Trust Hugh Fraser Foundation Misses Barrie Charitable Trust W.A Cargill Charitable Trust Refugee Rock |
2025 £ 2,014 61 63,920 172 66,167 2025 £ 26,863 750 10,000 2,000 500 5,000 - - - - - - - - 500 8,957 500 2,000 3,250 3,000 600 63,920 |
2024 £ 3,775 - 60,405 - |
|---|---|---|
| 64,180 | ||
| 2024 £ 33,623 - 10,000 3,000 - 5,000 2,132 500 1,460 1,000 500 500 700 1,990 - - - - - - - |
||
| 60,405 |
Grants received, included in the above, are as follows:
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Outdoors For You SCIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
| 4. OTHER TRADING ACTIVITIES 2025 £ Fees 2,880 5. OTHER INCOME 2025 £ Employment Allowance 3,376 6. CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 7) note 8) £ £ Providing indoor and outdoor recreational activities 62,571 1,440 7. DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 £ Staff costs 46,133 Insurance 650 IT Communication 512 Payroll 833 Marketing 638 Membership fee 700 Professional Fees 150 Meeting & Hospitality 643 Rent 5,832 Subscriptions 439 Stationery & Equipment 1,156 Training 107 Transport 2,933 Venue Hire 768 Volunteer Expenses 319 Registration Fees 30 Depreciation 728 62,571 |
2024 £ 6,553 2024 £ - Totals £ 64,011 2024 £ 47,837 1,104 554 625 865 200 3,090 465 5,874 - 1,071 730 3,669 825 500 - 984 68,393 |
|---|---|
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Outdoors For You SCIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
8. SUPPORT COSTS
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Independent Examination Fee | 1,440 | 1,468 |
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.
10. STAFF COSTS
| STAFF COSTS | ||
|---|---|---|
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Office and Project Staff No employees received emoluments in excess of £60,000. |
2025 £ 42,028 3,376 729 46,133 2025 5 |
2024 £ 47,113 - 724 |
| 47,837 | ||
| 2024 4 |
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted Restricted funds funds £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 16,775 47,405 Other trading activities 6,553 - Total 23,328 47,405 EXPENDITURE ON Charitable activities RECONCILIATION OF FUNDS providing indoor and outdoor recreational activities 13,868 55,993 NET INCOME/(EXPENDITURE) 9,460 (8,588) Total funds brought forward 19,935 27,594 TOTAL FUNDS CARRIED FORWARD 29,395 19,006 |
Total funds £ 64,180 6,553 |
|---|---|
| 70,733 | |
| 69,861 | |
| 872 47,529 |
|
| 48,401 |
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Outdoors For You SCIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
| 12. | TANGIBLE FIXED ASSETS | ||||
|---|---|---|---|---|---|
| Fixtures | |||||
| and | Computer | ||||
| fittings | equipment | Totals | |||
| £ | £ | £ | |||
| COST | |||||
| At 1 October 2024 | 3,922 | - | 3,922 | ||
| Additions | - | 1,056 | 1,056 | ||
| At 30 September 2025 | 3,922 | 1,056 | 4,978 | ||
| DEPRECIATION | |||||
| At 1 October 2024 | 3,373 | - | 3,373 | ||
| Charge for year | 549 | 180 | 729 | ||
| At 30 September 2025 | 3,922 | 180 | 4,102 | ||
| NET BOOK VALUE | |||||
| At 30 September 2025 | - | 876 | 876 | ||
| At 30 September 2024 | 549 | - | 549 | ||
| 13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| STF Payroll Account | 3,123 | 412 | |||
| Accrued income | - | 20 | |||
| 3,123 | 432 |
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Outdoors For You SCIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Accrued expenses Deferred Income |
2025 £ 1,440 20,500 21,940 |
2024 £ 1,440 - |
| 1,440 |
Deferred income comprised income received for projects which the charity was not entitled to until the following year.
| At 1 October Deferred in year Released in year At 30 September Deferred income is comprised of: People’s Postcode Trust £18,500 St Nicholas £2,000 |
2025 £ - 20,500 - 21,940 |
2024 £ - - - |
|---|---|---|
| 1,440 | ||
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| ANALYSIS OF NET ASSETS BETWEEN FUNDS | ||
|---|---|---|
| Unrestricted Restricted funds funds £ £ Fixed assets 876 - Current assets 60,602 17,275 Current liabilities (21,940) - 39,538 17,275 |
2025 Total funds £ 876 77,877 (21,940) 56,813 |
2024 Total funds £ 549 49,292 (1,440) |
| 48,401 |
Comparatives for analysis of net assets between funds
| Unrestricted Restricted funds funds £ £ Fixed assets 549 - Current assets 30,286 19,006 Current liabilities (1,440) - 29,395 27,594 |
2024 Total funds £ 549 49,292 (1,440) 48,401 |
2023 Total funds £ 1,533 47,434 (1,440) |
|---|---|---|
| 47,527 |
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Outdoors For You SCIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
16. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | ||||
|---|---|---|---|---|
| Net | Transfers | |||
| At | movement | between | At | |
| 1/10/24 | in funds | funds | 30/9/25 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 22,146 | 7,791 | - | 29,937 |
| Designated Fund- Fixed Asset Fund | 549 | (728) | 1,055 | 876 |
| The Robertson Trust | 5,834 | - | - | 5,834 |
| Souter Charitable Trust | 866 | 1,134 | - | 2,000 |
| Misses Barrie Charitable Trust | - | 416 | - | 416 |
| W.A Cargill Charitable Trust | - | 475 | - | 475 |
| 29,395 | 9,088 | 1,055 | 39,538 | |
| Restricted funds | ||||
| The National Lottery | 16,887 | (4,191) | (699) | 11,997 |
| Scottish Refugee Council | - | 200 | (200) | - |
| Western Recreation Trust | 129 | (129) | - | - |
| The Russell Trust | 1,990 | (1,990) | - | - |
| Glasgow Wellbeing Fund | - | 5,134 | (156) | 4,978 |
| Refugee Rock | - | 300 | - | 300 |
| 19,006 | (676) | (1,055) | 17,275 | |
| TOTAL FUNDS | 48,401 | 8,412 | - | 56,813 |
| Net movement in funds, included in the above | are as follows: | |||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 8,503 | (712) | 7,791 | |
| Designated Fund- Fixed Asset Fund | - | (728) | (728) | |
| The Robertson Trust | 10,000 | (10,000) | - | |
| Souter Charitable Trust | 2,000 | (866) | 1,134 | |
| Arnold Clark | 500 | (500) | - | |
| Athletics Trust SC | 500 | (500) | - | |
| Hugh Fraser Foundation | 2,000 | (2,000) | - | |
| Misses Barrie Charitable Trust | 3,250 | (2,834) | 416 | |
| W.A Cargill Charitable Trust | 3,000 | (2,525) | 475 | |
| 29,753 | (20,665) | 9,088 | ||
| Restricted funds | ||||
| The National Lottery | 26,863 | (31,054) | (4,191) | |
| Scottish Refugee Council | 750 | (550) | 200 | |
| Hilden | 5,000 | (5,000) | - | |
| Western Recreation Trust | - | (129) | (129) | |
| The Russell Trust | - | (1,990) | (1,990) | |
| Glasgow Wellbeing Fund | 8,957 | (3,823) | 5,134 | |
| Harper Macleod LLP | 500 | (500) | - | |
| Refugee Rock | 600 | (300) | 300 | |
| 42,670 | (43,346) | (676) | ||
| TOTAL FUNDS | 72,423 | (64,011) | 8,412 |
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Outdoors For You SCIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
16. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Designated Fund- Fixed Asset Fund The Robertson Trust Souter Charitable Trust Restricted funds The National Lottery Scottish Refugee Council Western Recreation Trust The Russell Trust TOTAL FUNDS |
Net At movement At 1/10/23 in funds 30/9/24 £ £ £ 11,816 10,328 22,144 1,535 (984) 551 5,834 - 5,834 750 116 866 19,935 9,460 29,395 11,175 5,712 16,887 16,419 (16,419) - - 129 129 - 1,990 1,990 27,594 (8,588) 19,006 47,529 872 48,401 |
|---|---|
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 10,328 | - | 10,328 |
| Designated Fund- Fixed Asset Fund | - | (984) | (984) |
| The Robertson Trust | 10,000 | (10,000) | - |
| Souter Charitable Trust | 3,000 | (2,884) | 116 |
| 23,328 | (13,868) | 9,460 | |
| Restricted funds | |||
| The National Lottery | 33,623 | (27,911) | 5,712 |
| Scottish Refugee Council | - | (16,419) | (16,419) |
| Scottish Moutaineering Trust | 2,132 | (2,132) | - |
| Hilden | 5,000 | (5,000) | - |
| The Inchrye Trust | 500 | (500) | - |
| Thistledown Trust | 1,000 | (1,000) | - |
| Scottish Refugee | 700 | (700) | - |
| Four Winds Trust | 1,460 | (1,460) | - |
| Western Recreation Trust | 500 | (371) | 129 |
| Ross & Liddell | 500 | (500) | - |
| The Russell Trust | 1,990 | - | 1,990 |
| 47,405 | (55,993) | (8,588) | |
| TOTAL FUNDS | 70,733 | (69,861) | 872 |
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Outdoors For You SCIO
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
17. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
18. PURPOSES OF UNRESTRICTED FUNDS
General Funds - The unrestricted 'free reserves' of the Charity
Designated Fixed Assets - Represents the net book value of the charity's tangible fixed assets
19. PURPOSES OF RESTRICTED FUNDS
The National Lottery - to help the charity to grow to support BAME community, asylum seekers and refugees
Scottish Mountaineering Trust - Reconnect people to Nature Project
Hilden Grant - Sport and Recreation Project
The Inchrye Trust - This fund has been awarded to support the general activities and operations of the charity. Thistledown Trust - This fund has been awarded to support the general activities and operations of the charity. Scottish Refugee - Refugee festival
Four Winds Trust - Reconnect people to Nature Project
Western Recreation Trust - To award equipment that we need for the office
Ross & Liddell - This fund has been awarded to support the general activities and operations of the charity
The Russell Trust - Winter Wellbeing Activity
Athletics Trust SC - using the Fund for Running Event
Glasgow Wellbeing Fund - Organising adult wellbeing activity in Glasgow City
Refugee Rock - using the fund for Indoor Climbing Transport.
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