**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**
## **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
Page 2
**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.
Page 3
**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:
1. Continuity Fund
This fund is to be used to bridge any possible delays in receiving promised grants or managing payment in arrears contracts.
2. 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.
3. 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:
## **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).
Page 4
**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
........................
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
- 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.
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:
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
Page 9
continued...
**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:
Page 10
continued...
**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|
|---|---|
Page 11
continued...
**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|
Page 12
continued...
**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|
Page 13
continued...
**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|
Page 14
continued...
**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.
Page 17