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2022-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS 2022

A million moments of mischief and magic!

Contents

3 A note from our CEO

4 Making a difference Our year in numbers 2022 Camp Highlights

Volunteering Our Values Fundraising Thank you Financial Information

16 Governance

Trustees Report Statement of Directors Responsibilities Auditor’s Report

30 Financial statements 2022 Financial Statements Notes to the Financial Statements

41 Other information Reference and Administrative Information

Annual Impact Report & Accounts 2022

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A NOTE FROM OUR CEO

A very warm welcome to our 2022 Annual Review

We started 2022 a little unsure of the environment we were entering but were determined to try and ‘roar back’ after two years with no residential camps due to the Covid Pandemic. With wonderful support from our Patrons, corporate and other donors, and following on from work we started in late 2021, we reinvested and rebuilt our staff teams, particularly within fundraising and operations, but also in marketing and communications.

That work paid off handsomely as we exceeded our operational targets (as detailed later in the review); significantly increased our fundraising income from pre-Covid levels; launched our new website; and increased our social media base.

we can serve, as well as providing enormous potential to build our brand, identity, and future support.

Importantly, we were able to recommence our residential camps, with many seriously ill children in with no attendance, covid-related issues arising, which is wonderful testament to the knowledge, skill and diligence of our clinical staff, Clinical Advisory Board, and our marvellous clinical volunteers. We now plan to use that experience to further expand our service provision in 2023.

Thanks are due, as always to all our supporters but I must give a huge shout out to our amazing volunteers who continued to give their own time to enhance the lives of others, and often multiple times during the year.

And finally, our global network of camps, the SeriousFun Children’s Network, is supported by a US-based support centre who coordinate international fundraising, learning, development and support in many different guises. We are grateful for all of their efforts and to be a part of such a professional and enabling network.

We continued to develop our non-residential services comprising ‘Camp in the Cloud’ our online camp programme primarily for children unable to attend a residential camp, Camp 365, our online platform and our new Outreach programme targeting children in hospital, hospices, and community settings.

I hope you enjoy reading about our 2022 journey.

Our perennial search for a permanent home for Over the Wall gathered momentum during the year as we found a site near Derby which offered exciting potential to fulfil our future needs. A significant body of work was undertaken in 2022 to secure a long-term lease for the property and at time of writing we are closing in on making this a reality. If we can do so, it creates a foundation for us to hugely increase the number of beneficiaries

Kevin Mathieson CEO

Over The Wall Children’s Charity

3

435

MAKING A DIFFERENCE

campers joined our residential camps

7 in 10 of families felt better connected with others after Camp in the Cloud

Camp gave me a bigger chance to express myself more, helped me to be more resilient. It helped me to come out of my comfort zone. (And it was really fun!)

96% of campers made new friends at residential camp

2,422 beneficiaries served across all services

Camp made me realise I am not the only one with severe allergies!

78% said they would recommend Camp in the Cloud to a friend

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Annual Impact Report & Accounts 2022

My daughter loved Camp in the Cloud. She’s realised she isn’t alone and there are other children just like her. It made a massive difference to her.

237

476

Volunteers volunteering roles supported

678 145 campers and families joined in with the Camp in the Cloud fun!

94% of campers felt less isolated after residential camp

95% of campers felt more positive about their future

277 Seriously Fun boxes were posted to campers across the UK

An amazing couple of days that felt less stressful than normal life. Our child got to access activities that they would often be excluded from because of the extra support they need.

1,309 children reached at our outreach events and in hospitals

Over The Wall Children’s Charity

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2022 Camp Highlights

Meet Len, who came to our South Health Challenge camp when he was 15 years old. Len has epilepsy and Sturge-Weber syndrome, a rare vascular disorder.

How did you feel about going to camp?

I was nervous when I arrived. I was a bit worried about leaving my family but thought it would be good to try and make some new friends and gain some confidence. I wanted to see what it’s like for other people with different illnesses and whether there were people like me who could relate to me. But I really enjoyed it, it was really good!

What was your favourite memory?

Yes! When I was on the climbing wall, I was really nervous to do it. All the volunteers and children were cheering me on because I was really struggling. At the time I only had use of one of my arms. I fell and I kept falling and gave up. But at the end, the instructors said they had time for two or three more people to give it another try. I was too scared at first, but everyone managed to convince me to give it another try. When I did it, I made it ¾ of the way up, everyone was cheering me on and clapping for me. So it just shows, even though I didn’t do the best out of my group I did the best out of my ability. They were all so proud of me, which made me proud of myself. I didn’t think I’d be able to do the climbing at all, but I didn’t give up–I persevered and it made me more resilient.

What did you learn about yourself at camp? Over The Wall teaches you that it’s all about “I can, not I can’t”. You push limits and break down barriers that you face in life. You’re more than just your illness and not just the sick kid. Before camp, I thought no one’s going to want to go out with me because I need quite a bit of help with things. I was too scared to ask my friends to go out with me. But actually, now that I’ve come back, I’ve arranged to go out with two of my friends.

I’m much more confident now and have higher self-belief

I wouldn’t have done that before! It’s nice to feel confident enough to go out and ask my friends if they want to come with me and feel like I’m not a burden anymore. And even though I do have an illness, it’s not going to stop me or keep me inside. I am going to go out and do what I want to do. I love to go shopping, out for coffee and go walking with my friends!

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I’m much more confident now and have higher self-belief. It’s taught me to take each day as it comes and even though you might be a bit different, you should use that as your superpower. You’re unique, you’re strong, you’re powerful. Your disability or illness doesn’t define you, you’re still a good person. The other campers didn’t let their health challenges stop them, so why should it stop anyone? I used to think I couldn’t do a lot of things but it’s made me realise that actually I can.

What was it like to meet other people like you at camp?

Everyone at camp was so amazing and friendly, volunteers and campers included. Meeting other people like me made me realise I’m not the only one struggling. There’s people you can talk to at camp that you can relate to. It’s nice to talk about what we go through and the experiences we’ve had even if we don’t have the same illness or disability, to unload a bit. Mum said when I came back I was like a different child! I couldn’t stop talking about the people I’d met, what I got up to and how I was feeling now that I completed camp.

I’m still in contact with one camper I met at camp and hopefully meeting up with her soon. I’m really excited to see her again.

How do you feel about the future? Mum says I talk a lot more positively about the future. Since going to camp I feel more confident about growing up and moving away, maybe even to a different town one day, or even a different country like France! Before I wasn’t sure if I’d ever move out. If I did, I wanted to stay close to Mum but now I have the confidence to travel further away.

I’d love to become a volunteer at Over The Wall when I’m older. I want to volunteer because Over The Wall has helped me so much. I feel like I can give back, so I should.

Whether I help one child with their confidence and feel better about themselves or I help 10 children, it’s giving back. Volunteering won’t just benefit the children, but it’ll help me too knowing I’m making a difference. I think you can’t really understand what it’s like having a disability or illness unless you’ve been through it already. So as a volunteer I’d be able to empathise with the children that little bit more because I share their same experiences.

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Over The Wall Children’s Charity
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Volunteering

We could not deliver all of our amazing services without the help of our amazing volunteers. In 2022, many of our volunteers came to multiple camps across all our services. For Camp in the Cloud 74 volunteer places were filled by 40 volunteers. For residential camps 362 volunteer places were filled by 186 volunteers. During our Camp 365 live sessions we had approximately 40 volunteer places filled by 11 volunteers.

Volunteers at Over The Wall are critical to everything we do across our services. For our virtual family camps, they join us for the day and interact with campers, comment on the wonderful pictures the campers post and help facilitate conversations on our message boards. For our residential camps our volunteers do it all from helping campers at arts & crafts to leading them through the bush. Most volunteers at Over The Wall residential camps fill the role of team mate, and these volunteers help the campers as they navigate the week and enjoy activities. Team mates provide support to the campers throughout their stay. Some volunteers sign on as activity leaders, which means they work directly with our activity team to lead a wide-range of activities to help stretch the campers beyond their comfort zones. Additional volunteers are able to support Over The Wall by filling the role of media personnel capturing all the magic that happens during a week or weekend away at camp.

Annual Impact Report & Accounts 2022

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From Camper to Camp Volunteer

Before Sophia volunteered with Over The Wall, she was a camper at many of our residential camps. Sophia has picked up some incredible life skills from camp as well as some amazing memories to take forward into the future.

From camper to camp volunteer

I started coming to camp when I was around eight or nine, and ever since I knew campers could volunteer when they’re older, I’ve wanted to come back. Last year I finally made that happen. It was everything I wanted and more -- it was fabulous! It brought back a lot of good memories, and I made some new ones too.

Camp has given me the edge when applying for jobs – it’s very high up on my CV! It’s an invaluable life experience for me. It’s being able to go out there and meet people you’ve never met before, gel with them and give them an experience they’ll never forget that makes it such a strong skill to have. I feel like I’ve accomplished a lot through camp.

As a camper-turned-volunteer, I could empathise a lot with the campers. I knew how they were feeling and I knew when to step back and let the campers experience those opportunities for themselves. I remember how it felt to be encouraged too, which made it easier to encourage the campers. You don’t have to have been a camper to be a volunteer though, a lot of the experience at camp is intuitive!

I’m studying Childhood and Youth studies because I love working with children. Camp really bred those leadership skills for me. I remember being one of the older campers at camp and helping lead fun activities and helping the younger campers feel safe and welcomed. That really solidified for me that I wanted to work with children. I also want to work with all ages – the entire spectrum! I’ve just started tutoring at foundation level, I’ve worked in a primary school and a nursery. I’m looking at going into maternity care and postnatal too, so really all ages!

Camp has given me the edge when applying for jobs – it’s very high up on my CV!

Performing arts (singing, dancing and acting) is another thing I’m passionate about. I sang at the Serious Fun Gala in 2017 because they knew how much I loved singing. Singing and dancing my heart out at the Gala will forever be one of the most iconic things I’ve ever done!

Family camp was the first camp I attended as a volunteer and it was so much fun. I was a bit nervous to be working with adults as well as children at family camp, but I ended up having a great time! I worked closely with other volunteers and we had a blast. Our family of four were lovely and got very involved with everything.

I also spoke at the Over The Wall Gala in 2022. Four of the nominees for the Volunteer award were part of my team at South camp so we were really proud. My speech was a huge thank you to everyone in that room for changing the lives of people like me, not just now but in many years to come.

I’m still friends with the people I met at camp over the years. Returning as a volunteer meant I could rekindle other friendships too. There are volunteers who looked after me when I was a camper that I got to meet again at camp. It’s been lovely meeting new and old faces.

Camp shows you what you’re made of The first camp I went to was at a huge boarding school. Upon arrival, there’s this array of colour, glitter and face paint. Everyone was in costumes! My nine-year-old self stood flabbergasted that the volunteers were walking around head to toe in orange facepaint. I remember thinking that this was the most outrageous face paint I’d ever seen! I worried that they expected me to do the same. But by the second day I was all for it!

Skills for life

I’ve definitely developed my soft skills such as interacting with others and making people feel at ease. That’s always improved every time I’ve gone to camp. I don’t think that’s something you can be taught; I think you go out into the world and develop those skills yourself. It’s something you experience that you then have to take on board. That’s something camp has always done. It’s always been inclusive and understanding. So, I think the mere fact of me going has made me a better person in that way. You might not think of empathy as a skill unless you’ve been put into that situation. I’m forever grateful that I learned not only listen to people’s struggles but to feel what they feel from a young age.

My Health Challenge was never a big deal at camp. It was great to feel represented too, as I met other people with the same health challenge. Being around outgoing, like-minded people feels really good. It’s lovely watching people come out of their shells, do really cool things and you get to bond over those good experiences. It makes for a good time!

Over The Wall Children’s Charity

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Outcomes: The Difference We Aim To Make

Improve Psychosocial Wellbeing

Our camps are nurturing and supportive. Activities are challenging but accessible and fun, designed to support campers to try new things. Campers are encouraged to focus on what they can do rather than what they cannot. They discover they can do things they never dreamed possible, enhancing self-belief, and giving them the confidence to cope better outside camp.

Develop Coping Strategies, Resilience and Independence

Campers are encouraged to participate in new and challenging experiences with ‘education through participation’, a key component of camp. Through purposeful activities campers explore new ways to deal with the challenges they face in daily life, gaining a more positive and resilient outlook.

Increase Connectivity and Friendship

Children and families spend time with others who share the same challenges, frustrations and fears. New friendships and peer support networks are developed within a safe and inclusive environment, providing time to reconnect, reflect and grow.

Camp brings people together. You don’t realise until the last day how much it means to you. Once camp is part of your life, it’s never not part of it. You’ll always remember camp.

- Charlotte, Sibling Camper

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Annual Impact Report & Accounts 2022

Our Values

Inclusivity and Acceptance

“Knowing that everybody there has been through something similar helps you let go of everything because you’re not worried about being judged.”

Inspiration, Escape and Adventure

“At the first Family Camp we went to, Drew had a feeding tube in. At school, he’s not allowed to do anything where he’d have to wear a harness. But because we were with him at camp, he got to do all those activities he’d missed out on.”

Fun

“Camp is fun and silly and a place to be free. The volunteers make you feel like you could be like that, and it was celebrated, which made you want to do it more! I think that’s why I keep going back.”

Support and Friendship

“I still speak to the friends I made at camp literally every day! I know I’ll always have them to turn to. If something’s going on in the family, you can’t really turn to your friends for that because they don’t understand what it’s really like. But with the friends I made at camp, I can drop them a text to let them know what’s going on and they understand completely. That’s really nice.“

Safety

“When you have a child with a health challenge, you can get quite protective. You’ve never trusted someone with your children before. When you get to camp though, the confidence you have in the volunteers and staff to look after them is almost overwhelming. It helps that the focus isn’t the health challenge, coming to camp is about having fun! “

Over The Wall Children’s Charity

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Fundraising

As we continue to develop our services towards our ambition of serving at least 1000 residential beneficiaries by 2025 (alongside our year-round online activities), we must continue to increase our income in line with this vision.

2022 marked a huge year of success for fundraising, exceeding our highest ever fundraising year (2019), achieving £1,891,953 income vs £1,224,617 in 2021. We set the objectives listed below at the start of the year, each of which was achieved, and we plan to continue this positive trajectory throughout 2023 and beyond:

We began the year with an almost entirely new Fundraising Team and a strong sense of focus as we moved towards the return of residential camps, with all its funding requirements. We rejoiced in the return of physical fundraising events, such as a popular London abseil, various running events and a successful London Gala. We received support from new and existing corporate partners, including our Takeda & Over The Wall show garden at the RHS Hampton Court Palace Garden Festival, which won numerous awards including Best in Show and achieved significant national coverage. We had great

success with Trusts and Foundations funding, from both new and existing funders, and – as ever – we remain thankful for the incredible support of the Kentown Wizard Foundation and the Newman’s Own Foundation for their generous grants each year.

All our fundraising activities are organized, facilitated, or stewarded by the in-house OTW staff team and we do not use any third-party or ‘on behalf of’ fundraising professionals. In line with our legal and moral obligations as a charity, we continue to adhere to all ethical and responsible fundraising practices. We are registered with the Fundraising Regulator, we comply with the Code of Fundraising Practice (of which there were no breaches in 2022) and our updated fundraising handbook provides guidance and processes for those raising funds on behalf of the charity. We continue to be aware of our professional obligations to protect vulnerable people, by ensuring our staff team is suitably trained in this area, and by ensuring that our method of fundraising does not place pressure or unreasonable intrusion on any prospective donor(s). In 2022 we received no complaints in response to our fundraising work.

We are immensely grateful to everyone who supported us during the year, both financially or with gifts of services and goods. Our principal supporters are listed opposite, though there are so many others we wish we could include, and we remain thankful for each and every contribution, no matter its size.

Agatha, an extraordinary fundraiser, selflessly donated her long hair to raise funds for children living with health challenges. She and her family have visited camp numerous times, and Agatha wanted to show her gratitude to Over The Wall. Additionally, her haircut was a beautiful way to celebrate being in remission from Leukaemia for five years.

“Over The Wall camp is really fun and amazing, it’s helped me a lot. I just wanted to do something to say thank you!”

12 Annual Impact Report & Accounts 2022

A HUGE Thank You!

Over The Wall Children’s Charity

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Financial Information

We achieved our best income results to date and with carefully controlled expenditure we achieved a good surplus to add to our reserves.

INCOME £’000

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1,892
1,686
1,567
1,454
1,225
2018 2019 2020 2021 2022
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EXPENDITURE £’000

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2000
1770
1654
1600 1545
1269
1200 1185 1171 1176
838 758 1299
800
400
360 385 333 418 471
0
2018 2019 2020 2021 2022
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CHARITABLE ACTIVITES FUNDRAISING
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Annual Impact Report & Accounts 2022

NET SURPLUS £’000

450

400

350

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283
122
48
31
22
2021 2022
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TOTAL FUNDS £’000

800

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762
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700
640
600 592
500
400
309
300
277
200
100
0
2018 2019 2020 2021 2022
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Over The Wall Children’s Charity

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GOVERNANCE

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Annual Impact Report & Accounts 2022

TRUSTEES REPORT

The Directors of the Charitable Company (the Charity) are its Trustees for the purpose of Charity Law. The Trustees present their report and audited financial statements for the year ended 31 December 2022.

Objectives and Activities

Public Benefit

The Trustees confirm that they have referred to the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning the charity’s future activities.

Charity Objects

The objects of the charity are to promote or assist in the promotion of the relief of sickness, suffering and distress in seriously ill children and young people by providing therapeutic and educational recreation for them, their siblings and their families.

Activities

Our free of charge programmes help to develop the confidence, self-esteem, coping strategies and relationships of our children. We strive to make each a memorable, fun and empowering experience. All in a physically and medically safe environment. Our therapeutic recreation programmes focus on helping our campers to realise the incredible abilities and talents they possess. Our model is a multi-step programme based around Challenge, Success, Reflection and Discovery.

Our Vision

Our vision is to provide every child living with the challenges of a serious illness or disability, and their families, access to our free-of-charge transformational programmes.

Our Mission

We provide a variety of free-of-charge, therapeutic recreation programmes to improve the quality of life for children and their families and help limit the debilitating negative impact of social isolation that often accompanies serious childhood illness/disability.

Through participation in fully supported and proven programmes of fun-filled recreational and educational activities, our programmes promote inclusion and a sense of belonging, whilst developing confidence, self-esteem, coping strategies and peer relationships.

Over The Wall Children’s Charity

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Safeguarding Children Commitment

There is nothing more important to us than safeguarding children whilst at camp. Over The Wall is committed to best practice that seeks to safeguard all children and young people who engage with our services.

All our staff and volunteers have a responsibility to safeguard children, and to report any concerns about their welfare. Our volunteers receive training in safeguarding policies ahead of all programmes and we operate a strict two to one policy whereby no adult should ever be alone with a child.

We are committed to safer recruitment through selection, vetting and screening practices. All volunteers and staff are required to hold an up to date and valid enhanced DBS/PVG certificate. These practices aim to recruit the most safe and suitable people to work or volunteer for us.

Quality Assurance

In 2022 our residential camps resumed in full swing after having to pause due to COVID-19. As part of our annual Ofsted inspection process Over The Wall was designated as ‘Good.’ Although our online services are not subject to Ofsted scrutiny, we are 100% committed to delivering the same exacting standards of quality and safety.

SeriousFun Children’s Network

More than 30 years ago, Paul Newman the Hollywood actor, started a camp in Connecticut where children could escape the fear and isolation of their medical conditions and, in his words, “raise a little hell”. This one camp launched a quiet movement that led to a global network. Over The Wall is the UK member of the SeriousFun Children’s Network, a growing community of 30 independent camps, all serving the needs of children with serious illnesses and their families, always free of charge.

Whilst Over The Wall is an independent UK charity, we receive much benefit from being a member of the SeriousFun Children’s Network through valuable financial support and opportunities to gain access to international donors and supporters that would otherwise be beyond our reach. The SeriousFun Children’s Network also requires member camps to meet the highest standards possible for camp programmes, medical care and safety, and carries out annual inspection visits and assessments to ensure this is the case.

Custodian Trustee Arrangements

The charity does not hold any assets on behalf of other charities.

Diversity and Representation

Diversity and representation continue to be important factors across all aspects of Over the Wall. We are continuing our journey to become better role models to the children and families we care for. We set ourselves some goals for 2022 to measure our progress.

Our goals

What we achieved in 2022

completed a comprehensive EDI self-assessment to inform our EDI development plan.

What we plan to do in 2023

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Therapeutic Recreation

Challenge Success Reflections Discovery

We encourage campers to become the hero of their own stories and realise their incredible talents and abilities.

All our activities are carefully designed using the principles of Therapeutic Recreation, a four-part model that ensures that our campers receive lasting psycho-social benefits from their time with us, as well as having a great time.

OVER THE WALL CHILDREN’S CHARITY

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Our Achievements and Performance

We set four strategic targets for the period 2022-25 and these are outlined below together with how we performed in 2022.

1. Operational Delivery

Target (i) We will resume residential camps in 2022 and within four years will be serving over 1000 campers annually. Covid permitting, we plan to hold seven residential camps during 2022 for up to 400 campers.

We successfully ran all seven camps and catered for 435 beneficiaries.

Target (ii) We will develop our non-residential programmes to reach children who are not able to attend residential camp and to provide over 5000 meaningful engagement experiences annually by 2025. In 2022, we will seek to reach over 2000 beneficiaries via these programmes whilst also launching our new Camp 365 on-line platform together with Outreach services.

We launched Camp 365 and Outreach services and across all our non-residential services we reached c.2100 beneficiaries.

2022 Residential Camp Attendance

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75
75
61 62 63
58
56 56
1
50 31 30 28
49
25 12 15 14
61 19 18 26 16 56 55
Health Challenge Camper Sibling Camper Adult Camper
Midlands & South Siblings Camp DRWF Family Camp Anthony Noland & Transplant Sport Family Camp Scotland Health Challanege & Siblings Camp Over The Wall Family Camp Midlands Health Challanege Camp South Health Challanege Camp
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The amount of laughter at camp this summer has to be one of my favourite memories!

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Annual Impact Report & Accounts 2022

2022 Camp in the Cloud Attendance

250

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Individuals Families
200
46 43
150
32
100
19
50
162 1351 74 111 60
5
19
15 21
PCD Support & CF Holiday Fund Family Camp Experience Session Experience Session Health Challanege & Siblings QPR Family Camp DRWF Family Camp OTW Family Camp
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2022 Outreach Event Attendance

Over The Wall Children’s Charity

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Achievements and Performance cont.

2. Financial Health

Target (i) We will generate a surplus each year in order to add to our reserves.

We achieved a surplus of £121,566 which we added to reserves.

Target (ii) We will have no less than six months of operating expenses as free reserves by 2025.

We made progress on achieving this target and at the start of 2023 had 3.0 months of operating reserves.

3. Organisational Health

Target (i) We will be graded ‘Outstanding’ by OFSTED.

We achieved grading of ‘Good’ from Ofsted across all categories in 2022, paving the way for achieving our target.

Target (ii) We will continue to work with our employees to ensure that we are an employer of choice.

Our 2022 staff survey showed overwhelmingly positive staff approval for the management style, work environment and arrangements in place to achieve success at Over the Wall.

4. Charity Development

Target (i) We will continue to work collaboratively with others to develop our online services and to provide access to other charities.

We ran two residential camps as well as three non-residential programmes for Anthony Nolan, Cystic Fibrosis Holiday Fund, Diabetes Research Wellness Foundation (DRWF), PCD Support UK, QPR Community Trust and Transplant Sport UK in 2022 and have plans to further extend these in the years ahead.

Target (ii) We will launch our new website in 2022 and will continue to develop our marketing and branding to enable us to reach more beneficiaries and supporters.

We successfully launched our new web site in early 2022 to positive acclaim and carried out a ‘Design Sprint’ with external experts to develop our messaging and brand.

Target (iii) We will acquire a permanent site for Over the Wall and seek to be running services from that site by 2025.

We identified a site suitable for our purposes near Derby and worked throughout the year to acquire a long-term lease on the property. If progress goes as intended, the lease should be concluded in 2023 and we plan to open the camp in 2025.

Our targets for 2023 are to continue delivering towards our strategic objectives as outlined above.

Specifically, for operational delivery this will involve providing services to over 600 beneficiaries at our residential camps and continue to review, evolve and develop our non-residential services.

Annual Impact Report & Accounts 2022

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Over The Wall Children's Charlty 23

Financial Review

Income

We achieved our highest income in the charity’s history of just short of £1.9 million, an increase of 54% on last year’s income of £1.2m.

Corporate donations increased from £308,790 to £536,220 due to a large donation of $200k from Newman’s Own, and £224k from Serious Fun and their network of associated corporate donors. We were also able to run partnership camps once again with other charities, Partnership income increased from £10,400 in 2021 to £43,400 in 2022.

Donations from individuals, clubs and societies rose by 12% to £374,292 (2021: £332,115) and the charity is hugely grateful for the continued support of our many individual donors, and in particular our patrons and ambassadors. We held our Fundraising Gala in December 2022, which raised gross income in excess of £100k, as well as giving us a platform to promote the Charity’s activities and inform all present about our plans to establish a permanent site.

Grants from trusts, foundations and similar bodies increased by 106% to £774,470 (2021: £375,543). One of our most important funders, Kentown Wizard, gave us a substantial sum towards our non-residential programmes and residential camps. This is part of a multi-year grant which pledges their support through to 2025.

The most significant financial risks are an increased requirement for working capital to cover growth plans, changes in the timing of receipts, and an inability to generate sufficient income to cover expenditure. On that basis the trustees have determined that it would be prudent to hold minimum reserves of 3 months’ expenditure with the aim of increasing that to 6 months’ budgeted expenditure to allow for future growth.

The calculated target range of reserves is £463,250 to 926,500 based on planned expenditure for 2023. If we establish a permanent site, this target is expected to increase with planned expansion.

Total funds at the year end were £762,509, but after deduction of restricted funds of £78,482, intangible and tangible fixed assets of £71,305 and designated funds of £100,000, (which the board have decided to set aside to fund costs associated with our permanent site) unrestricted reserves are £512,722 (2021: £534,635). This is equivalent to 3.0 months of costs based on 2023 budgeted expenditure (2021: 3.5 months of costs based on 2022 budgeted expenditure).

Expenditure

Total expenditure increased by 51% to £1,770,387 from £1,175,876 in 2021. The increase was due to residential camps re-opening, inflationary costs, and an associated increase in staff costs.

The cost of charitable activities increased from £757,681 to £1,299,224 due to an increase in staff numbers and the cost of rented facilities and outside activities for residential camps. We have also continued to develop our online digital programmes during the year, with a fully dedicated digital coordinator. In addition, we spent £66,853 on professional fees and other costs towards developing the proposed permanent site, including £25,000 on chattel assets from the site.

Fundraising costs increased from £418,284 in 2021 to £471,163 in 2022 due to the expansion and filling of all vacancies during the year to support our growth and capital expansion plans. We now have a fully funded and highly motivated team to see us into the next phase of income generation. This heading also includes the £37,254 costs of our Fundraising Gala, which generated a profit of over £60k.

Support costs increased marginally from £334,612 in 2021 to £343,818 in 2022, despite the very significant increase in activity during the year. These costs are allocated to charitable activities (65%) and fundraising costs (35%).

Reserves

In line with guidance from the Charity Commission, the trustees have reviewed both current reserves and future plans for the charity in determining appropriate levels for reserves.

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Annual Impact Report & Accounts 2022

Structure, Governance And Management

Over The Wall is a charitable company limited by guarantee, incorporated on 9 February 1999 and registered as a charity with the Charity Commission on 5 May 1999 and separately with the Scottish Charity Regulator on 7 June 2012. 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, each member is required to contribute an amount not exceeding £10.

The Board of Trustees

Over The Wall is governed by the Board of Trustees. No Trustees are paid for their time and the board consists of at least three members with no maximum number. Trustees are appointed by election and must receive the votes of the majority of those present to be elected. Trustees may serve for up to 3 periods of 2 years with the potential for additional blocks of 2 years to be granted in certain cases. The Trustees are also the members and directors of the company.

In common with most UK charities, our Trustees are drawn from all walks of life including parents of children who have experienced camp; volunteers; medical professionals; individuals with particular skills which can assist us; senior business people and others who share a common interest to help us deliver continuously improving outcomes and services to seriously ill children and their families.

On appointment, Trustees are provided with access to the Trustee Handbook which includes information about the charity as well as details of trustees’ responsibilities. Trustees are also encouraged to visit an Over The Wall camp.

Trustees have the ultimate responsibility for ensuring the charity is solvent, well-run, and delivering the charitable outcomes for the benefit of those for which it has been set up. They are responsible for the overall management and strategic direction of the charity.

The Chief Executive is appointed by the Trustees to manage the day-to-day operations of the charity. The Board of Trustees generally meet four times per year to discuss and consider strategic and other matters. The Chief Executive Officer and other members of the senior management team, as appropriate, will also attend these meetings, but have no voting rights.

Joe Cronly was Chairman for the whole of 2022 and the Trustees who served during the year are shown under Reference and

Administration Information at the end of this document.

Board Committees

A number of committees and advisory groups have been formed to support the Board of Trustees and to provide a greater depth of direction and governance on specific aspects of the charity. These committees and their respective responsibilities are set out below:

Executive Committee

The Executive Committee comprises a smaller number of Trustees who participate in a telephone conference call monthly, when the full Board does not meet. Its purpose is to monitor, and respond if need be, to ongoing financial matters and risk as well as providing a forum where decisions can be made on behalf of the Board that cannot wait until the quarterly meetings.

Operations Committee

The Operations Committee is chaired by a Trustee with membership drawn to individuals who have experience of camp, mostly as volunteers. It meets two to three times a year; in January to review successes and lessons learnt from the previous season and to review plans for the coming season, and again in May to ensure learning has been embedded and typically also holds a third meeting in Autumn to review the experience from the camp season.

Clinical Advisory Board

The Clinical Advisory Board is responsible for providing advice in relation to clinical matters and for ensuring that clinical best practice is followed by the charity. Membership of the Clinical Advisory Board is drawn from medical and nursing professionals, many of whom are clinical volunteers. This committee also has responsibility, along with OpsCom, for reviewing and overseeing safeguarding matters. CAB meets twice a year; in January to review successes and lessons learnt from the previous season and to review plans for the coming season, and again in May to ensure learning has been embedded.

Development Board

The Development Board assists with raising funds for the charity, creating strategic links with commercial organisations and, more generally, to raise the profile of the charity. Membership of the Development Board is drawn from the trustees, senior managers from larger commercial organisations and other influential individuals. The Chief Executive Officer and other members of the staff fundraising team, as appropriate, also attend the meetings.

Risk Management Committee

The Risk Management Committee aims to review, challenge, advise and vouchsafe on behalf of the Board the risk analysis provided by the Senior Management Team. Membership of this committee is drawn primarily from the Board with attendance by the CEO and other ‘risk managers’ from within the organisation as required. The Risk Management Committee meets twice a year.

Audit Committee

The Audit Committee meets once a year, by teleconference, to review and authorise the annual accounts along with the auditors.

The Senior Management Team

The Senior Management Team (SMT) comprises the CEO and executive directors and meets formally every two weeks or more often when required. The SMT reviews strategic requirements along with any urgent matters, SeriousFun network and Board issues.

Management Team

The Management Team comprises all managers and meets monthly with the SMT to make tactical decisions, raise queries/concerns and ensure that work across the charity is properly coordinated. This group also serves as the Performance Management forum to monitor performance every quarter.

Over The Wall Children’s Charity

25

Arrangements For Setting Pay

The Board of Trustees is responsible for reviewing the salaries of the Chief Executive and senior staff and they met in the autumn of 2022 to do so in light of the substantial increases in routine living costs. They agreed a charity-wide increase in salaries via a formula that in % terms favoured those on lower salaries and impacted most by inflation.

Risk Management

Over The Wall has a formal risk management process to identify and record risks within a Risk Register. Each member of the Senior Management Team has ownership of an area of the Risk Register under the headings described below.

Risks are recorded in the Risk Register together with current mitigation measures, improvement actions, and given a score for impact and likelihood. The Risk Register is reviewed at Senior Management Team meetings. Risks are positioned within the Risk Matrix according to the level of risk, providing clear oversight, and the Risk Matrix is reviewed by the Risk Management Committee.

The current main risks by area are: Service delivery

Fundraising and partnership

Organisational

Finance

26 Annual Impact Report & Accounts 2022

Statement Of Directors Responsibilities

The trustees, who are also the directors of Over The Wall for the purposes of company law, are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to the auditors

In so far as the trustees are aware, there is no relevant audit information of which the charity’s auditors are unaware. The trustees have taken all steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

Auditors

A resolution to re-appoint Menzies LLP as auditors was approved on 23 March 2023

Small company exemption

The Trustees’ Report has been prepared in accordance with the Small Companies Regime under Part 15 of the Companies Act 2006.

On behalf of the board of trustees

Joe Cronly Chairman Date: 30 May 2023

Over The Wall Children’s Charity

27

Auditor’s Report

Independent Auditor’s Report to the Members of Over The Wall

Opinion

We have audited the financial statements of Over The Wall (the ‘charitable company’) for the year ended 31 December 2022 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 director’s 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 charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are 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 other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

Responsibilities of directors

As explained more fully in the trustees’ responsibilities statement set out on page 36, 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

28 Annual Impact Report & Accounts 2022

financial statements, the trustees are responsible for assessing the charitable company’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 directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

We assessed the susceptibility of the Charity’s financial statements to material misstatement, including how fraud might occur. We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas; posting of fraudulent journal entries, authorisation, processing, and payment of fraudulent expenses and timing of revenue recognition.

included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: htps://www.frc.org. uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilites-for-audit.aspx.

Use of our report

This report is made solely to the charitable company’s members, 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 charitable company’s members 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 company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Janice Matthews, FCA Senior Statutory Auditor

For and on behalf of Menzies LLP, Statutory Auditor Chartered Accountants Statutory Auditor Centrum House 36 Station Road Egham Surrey TW20 9LF

Dated: 13 June 2023

Over The Wall Children’s Charity

29

FINANCIAL STATEMENTS

Statement of Financial Activities (including income and expenditure account)

Company No. 03713232 (A company limited by guarantee)

Financial Year Ended 31 December 2022

----- Start of picture text -----
INCOME AND ENDOWMENTS FROM
Dona ons and Legacies
Charitable Ac vi es
Other Trading Ac vi es
Investment Income 8
Other Income
-
TOTAL INCOME
NET INCOME / (EXPENDITURE)
Transfers Between Funds -
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD
----- End of picture text -----

All recognised gains and losses are included in the statement of financial activities. All transactions during the year relate to continuing activities. This statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006. The accompanying notes form an integral part of the financial statements.

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Annual Impact Report & Accounts 2022

Company No. 03713232 (A company limited by guarantee)

Over The Wall Balance Sheet

As at 31 December 2022

Note 2022 (£) 2021 (£)

The financial statements have been prepared in accordance with the provisions appplicable to companies subject to the small companies regime under Part 15 of the Companies Act 2006 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). The accompanying notes form an integral part of the financial statements.

Joe Cronly Chairman, on behalf of the Trustees Approved by the trustees on 30 May 2023

Over The Wall Children’s Charity

31

Statement of Cashflows As at 31 December 2020

Company No. 03713232 (A company limited by guarantee)

----- Start of picture text -----
189,706
- - -
189,706
----- End of picture text -----

Notes To The Financial Statements

1. ACCOUNTING POLICIES

A. BASIS OF PRESENTATION

Over The Wall is a private company limited by guarantee registered in England & Wales (registration number 3713232). The registered office address is Langstone Technology Park, Langstone Road, Havant, PO9 lSA. Over The Wall meets the definition of a public benefit entity under the Financial Reporting Standard applicable in the UK and Republic of Ireland, (FRS102).

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 (FRS102) (effective 1 January 2015), FRS102, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, and the Charities Accounts (Scotland) Regulations 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

32 Annual Impact Report & Accounts 2022

B. GOING CONCERN BASIS

The trustees have reviewed the costed three year strategic plan against detailed income projections for the 12 months ending 31st December 2023 and high level forecasts for the period from 1st January 2024 to 31st December 2025. While there is no guarantee of future income, the trustees note that we continue to receive significant support from the SeriousFun Children’s Network and associated corporate donors, and remain in good standing as members of the network. The charity has received confirmation of pledges for significant multi-year grants from the Kentown Wizard Foundation covering the period 2023 to 2024 in addition to a pledge of support from English Provender through the Newman’s Own Foundation for 2023.

Total reserves increased by a modest amount in 2022 continuing to strengthen the level of cash available. The budget for 2023 has been set with full residential camps planned. Cumulative income and expenditure is reviewed by the management team monthly and projected income/expenditure reviewed quarterly. High level analysis has identified areas where expenditure savings could be made if required and the impact that this would have on the charity’s operations. On the basis of this review the trustees have a reasonable expectation that the charity has adequate resources to continue operations for a minimum of 18 months from the balance sheet date. Accordingly the trustees conclude that there are no material uncertainties about the charity’s ability to continue and conclude that the charity is a going concern.

C. ACCOUNTING ESTIMATES

There are no accounting estimates that have a material impact on the future value of current assets and liabilities.

D. INCOME

Income is included in the statement of financial activities when the charity is entitled to the income, it is probable that the income will be received and the value can be measured reliably. Income is deferred when it relates to activities in future accounting periods or where performance related conditions have not yet been met.

Grants and donations represent the amounts receivable by the charity from donors during the period. Gift aid on the donations is accounted for on an accruals basis when there is a valid declaration from the donor.

Government grant income is recognised when performance conditions have been satisfied.

Income from charity partners is recognised when performance related conditions have been met.

Donated assets, services and other gifts in kind are included in donations at fair value, being the actual or expected resale value for goods, or a reasonable estimate of the amount that the charity would be willing to pay for the goods or services consumed. An equivalent amount of the donations is included in costs. No amounts are included in the financial statements for services rendered by volunteers. An explanation of volunteer activities is included in the Trustees’ Report and an estimate of its value given in Note 2.

E. EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable value added tax (VAT) is included with the expense item to which it relates.

Expenditure on raising funds - The costs of generating funds include the direct costs of fund raising activities, the costs of fundraising staff and contractors, and a proportion of support costs.

Expenditure on charitable activities - Charitable activities include the direct costs of the activity programmes, the costs of operational staff and contractors, and a proportion of support costs.

Support costs - Support costs comprise governance costs including the costs of external audit, central office functions and other costs that are not directly attributable to generating funds or charitable activities. These costs are allocated to these categories on a basis consistent with the use of the resources.

F. LEASED ASSETS

Rentals payable under operating leases are charged to the statement of financial activities evenly over the term of the lease.

Over The Wall Children’s Charity

33

G. PENSION COSTS

The charity makes contributions to a defined contribution pension scheme. Contributions to this scheme are charged to the statement of financial activities in the accounting period in which they fall due.

H. FOREIGN CURRENCY

Foreign currency transactions are translated into sterling at the rate of exchange ruling at the time of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated into sterling at the exchange rate ruling at that date. All exchange differences are included in the statement of financial activities.

I. TAXATION

The charity is exempt from corporation tax on its charitable activities.

J. INTANGIBLE AND TANGIBLE FIXED ASSETS AND

DEPRECIATION

Intangible and tangible fixed assets are stated at cost less accumulated depreciation or amortisation. Individual fixed assets costing less than £250 are not generally capitalised. Amortisation and depreciation is provided to write off the cost less estimated residual value of each asset on a straight-line basis over its expected useful life as shown in table.

INTANGIBLE FIXED ASSETS
TANGIBLE FIXED ASSETS
Sofware
Ofce & Computer Equipment
Camp Equipment
Motor Vehicles
Lease Improvements		 3 Years
3 - 5 Years
3 - 4 Years
5 Years
3 Years

K. STOCK

Stock comprises t-shirts and consumables for camp, fundraising stock and merchandise stock. All stock is valued at the lower of cost and net realisable value.

L. CASH AT BANK AND IN HAND

Cash at bank and cash in hand includes cash and short term highly liquid investments with a maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

M. DEBTORS

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

N. CURRENT LIABILITES AND PROVISIONS

Liabilities and provisions are recognised when there is a present obligation relating to a past event that can be estimated reliably and it is probable that there will be a transfer of funds to a third party. Creditors and provisions are usually measured at their settlement value after allowing for trade discounts.

O. FINANCIAL INSTRUMENTS

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. These include cash, income receivable, and creditor account balances. These basic financial instruments are recognised initially at transaction value and subsequently measured at settlement value.

P. FUND ACCOUNTING

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the charity’s objects. Designated funds are funds set aside by the board for specific projects within the charity. Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by donors or which have been raised by the charity for a particular purpose. The aims and uses of the restricted funds are set out in note 18 to the financial statements.

Q. TERMINATION PAYMENTS

Staff termination payments are recognised immediately at the point they become unavoidable and are expensed.

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Annual Impact Report & Accounts 2022

Donated goods and services consist of clothing, games, consumables, computer support services and other business services. Volunteers gave an estimated 2100 days of their time during the year (2021: 188). The cost of volunteer time is not included as income or expenditure but was estimated to be valued at £315,000 (2021: £22,560).

3. INCOME FROM CHARITABLE
ACTIVITIES
Unrestricted
Funds(£)		 Restricted
Funds(£)		 Total Funds
2022(£)		 Unrestricted
Funds(£)		 Restricted
Funds(£)		 Total Funds
2021(£)
Coronavirus Job Retenton Scheme
Covid Small Business Grant Fund
Other government grants
Income from partner charites
INCOME FROM CHARITABLE ACTIVITIES		 -
-		 1,000
44,400
43,400		 -
1,000
44,400
43,400		 -
10,400
10,400		 70,000
70,000		 -
-
70,000
10,400
80,400
4. INCOME FROM OTHER TRADING
ACTIVITIES		 Unrestricted
Funds(£)		 Restricted
Funds(£)		 Total Funds
2022(£)		 Unrestricted
Funds(£)		 Restricted
Funds(£)		 Total Funds
2021(£)
INCOME FROM OTHER TRADING ACTIVITIES
Fundraising events
Sponsorships and loteries
Sale of merchandise and other		 85,133
88,857
3,117
607		 -
17,500
17,500		 102,633
106,357
3,117
607		 -
132
2,956
2,824		 -
-
-		 -
132
2,956
2,824

5. INVESTMENT INCOME

All of the charity’s investment income arises from money held in interest bearing deposit accounts.

6. ANALYSIS OF EXPENDITURE
Staf Costs
(£)
Other Direct
Costs(£)
Support
Costs(£)
Total 2022
(£)
Total 2021
(£)
Note 7
Note 10		 Staf Costs
(£)		 Other Direct
Costs(£)		 Support
Costs(£)		 Total 2022
(£)		 Total 2021
(£)
RAISING FUNDS
Cost of seeking donatons grants & legacies
Cost of events
Cost of trading
CHARITABLE ACTIVITIES
Residental camps
On-line Camps & related actvites
Total Expenditure		 237,986
237,986
-
-
676,998
378,486
298,512
914,984		 71,974
111,077
37,254
1,849
400,508
332,030
68,478
511,585		 122,100
122,100
-
-
221,718
147,812
73,906
343,818		 432,060
471,163
37,254
1,849
1,299,224
858,328
440,896
1,770,387		 415,290
-
2,994
418,284
-
757,592
757,592
1,175,876

We are required to apportion costs between activities. Shared staff costs are apportioned based on an estimate of time spent. Other costs are apportioned to activities based on estimates of usage. Trading costs in 2021 include the set up costs for a lottery leading to an in-year loss which will be recovered in future accounting periods.

Over The Wall Children’s Charity

35

7. ANALYSIS OF GOVERNANCE
AND SUPPORT COSTS
Raising
Funds(£)
Charitable
Actvites(£)
Total 2022
(£)
Total 2021
(£)
Basis of Allocaton		 Raising
Funds(£)		 Charitable
Actvites(£)		 Total 2022
(£)		 Total 2021
(£)		 Basis of Allocaton
Premises and ofce Costs
General insurance
Support staf costs, including payroll costs
Informaton technology and depreciaton
Financing and bank charges
Governance		 14,258
1,548
88,440
8,204
318
9,332
122,100		 39,302
4,419
134,410
20,456
878
22,253
221,718		 53,560
5,967
222,850
28,660
1,196
31,585
343,818		 51,355
6,631
226,481
24,159
681
24,955
334,262		 Staf FTE and direct usage
Staf and volunteers FTE
Time estmates
Staf and volunteers FTE
Staf FTE
Staf and volunteers FTE
8. NET INCOME/ (EXPENDITURE) FOR THE YEAR 2022(£) 2021(£)
THIS IS STATED AFTER CHARGING
Amortsaton
Depreciaton for the year
Rentals payable under operatng leases
Auditors remuneraton		 20,650
17,964
29,356
10,350		 12,917
18,091
34,073
8,160

9. TRUSTEES

None of the trustees have been paid any remuneration or received any other benefits from employment with the charity during this year or in the previous year. No expenses related to travel and subsistence to meetings and events were paid to trustees during the year (2021: Nil).

The charity has made third party indemnity provisions for the benefit of the trustees, at a cost of £954 (2021: £1,040). These were in force throughout the year and remain in force at the date of this report.


These were in force throughout the year and remain in force at the date of this report.
10. STAFF COSTS AND NUMBERS 2022(£) 2021(£)
Wages and salaries
Social security cost
Pension costs
Terminaton payments
Payments to contractors		 899,437
77,453
47,534
-
24,450
1,048,874		 703,873
56,104
34,589
-
88,173
882,739
2022 2021
Employee benefts over £70,000
Employee benefts over £60,000
EMPLOYEES EARNING OVER £60,000
NUMBER OF EMPLOYEES
Average head count
Average number of employees FTE		 1
-
37
28		 1
-
25
23

No termination payments were made to employees during the period (2021: Nil) due to redundancy.

The key management personnel of the charity during the year were the Chief Executive Officer, the Director of Finance & Central Services, the Director of Business Development, the Head of Nursing, the Camp Director, Head of Fundraising and Head of Marketing & Communications. The total employee benefits of the key management personnel of the charity were £378,377 (2021: £199,556). The increase is due to the charity now having a full complement of senior management team members to steer the charity forward into 2023 and beyond.

The charity pays pension contributions of 6% to a defined contribution pension scheme. At year-end the outstanding contributions payable to the scheme were £7,837 (2021: £7,607). The expense and liability is allocated between activities in direct proportion to wages.

11. RELATED PARTY TRANSACTIONS

Over The Wall received donations from trustees and related parties of £65,266 (2021: £57,026).

36 Annual Impact Report & Accounts 2022

12. INTANGIBLE ASSETS Sofware(£) Total(£)
COST
At 1 January 2022
Additons
Disposals
At 31 December 2022		 40,800
30,000
-
70,800		 40,800
30,000
-
70,800
AMORTISATION
At 1 January 2022
Charge for the period
Disposals
At 31 December 2022		 15,617
20,650
-
36,267		 15,617
20,650
-
36,267
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 34,533
25,183		 34,533
25,183

Amortisation is included in expenditure on charitable activities in the statement of financial activities.

13. TANGIBLE FIXED ASSETS Ofce & other
Equipment(£)		 Camp
Equipment(£)
Motor
Equipment(£)		 Leasehold
improvements(£)		 Leasehold
improvements(£)		 Total
COST
At 1 January 2022
Additons
Disposals
At 31 December 2022		 49,979
19,816
(3,438)
66,357		 29,980
29,980		 36,794
36,794		 5,227
5,227		 121,980
138,358
19,816
(3,438)
DEPRECIATION
At 1 January 2022
Charge for the period
Disposals
At 31 December 2022		 40,233
8,641
(2,455)
46,419		 26,513
28,477
1,964		 14,104
21,463
7,359		 5,227
5,227		 86,077
101,586
17,964
(2,455)
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 19,938
9,746		 1,503
3,467		 15,331
22,690		 -
-		 36,772
35,903
14. STOCK 2022(£) 2021(£)
T shirts and consumables 16,900 31,055
15. DEBTORS 2021(£) 2021(£)
Amounts owed by SeriousFun Children's Network
Prepayments
Accrued income		 38,988
44,561
47,576
131,125		 91,275
27,826
51,512
170,613

Over The Wall Children’s Charity

37

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022(£) 2021(£)
Trade creditors
Social security
Other creditors
Accruals
Deferred income		 48,358
22,336
7,837
24,032
4,000
106,563		 17,705
20,072
7,494
19,176
17,400
81,847

17. ANALYSIS OF DEFERRED INCOME

17. ANALYSIS OF DEFERRED INCOME
Deferred income consists of receipts from donors for
charitable actvites and staf costs for 2022 and future years.		 Donatons for
General Costs(£)		 Donatons
Camp Cos		 for
ts(£)		 Donatons for
Staf Costs(£)		 Total(£)
Balance at 1st January 2022
Amounts released to income from donatons and legacies
Amounts deferred in the year
Balance at 31st December 2022		 -
-
-
-		 17,400
(17,400)
4,000
4,000		 -
-
-
-		 17,400
(17,400)
4,000
4,000

18. ANALYSIS OF MOVEMENTS IN CHARITABLE FUNDS

18. ANALYSIS OF MOVEMENTS IN CHARITABLE FUNDS FUNDS
CURRENT YEAR
At 01.01.22
(£)
Income
(£)
Expenditure
(£)
Transfers
(£)
At 31.12.22
(£)		 At 01.01.22
(£)		 Income
(£)		 Expenditure
(£)		 Transfers
(£)		 At 31.12.22
(£)
RESTRICTED FUNDS FOR CHARITABLE ACTIVITIES
Camper Wellbeing Programme
RESTRICTED FUNDS FOR RAISING FUNDS
TOTAL RESTRICTED FUNDS
UNRESTRICTED FUNDS
Designated IT development funds
Designated permanent site fund
General funds
TOTAL UNRESTRICTED FUNDS
TOTAL FOR CHARITABLE ACTIVITIES
SeriousFun Children's Network - network grant
Camp equipment
Residental camps
On-line camps
Outreach actvites
Camperships
General Funds		 -
-
222
-
-
-
-
222
-
222
-
45,000
595,721
640,721		 432
561,233
295,301
20,090
41,114
117,196
1,035,366
-
1,035,366
856,587
856,587		 (432)
(222)
(504,376)
(291,176)
(20,090)
(41,114)
(99,696)
(957,106)
-
(957,106)
(813,281)
(813,281)		 -
-
-
55,000
(55,000)
-		 -
-
-
56,857
4,125
-
-
17,500
78,482
-
78,482
-
100,000
584,027
684,027
PREVIOUS YEAR
At 01.01.21
(£)
Income
(£)
Expenditure
(£)
Transfers
(£)
At 31.12.21
(£)
RESTRICTED FUNDS FOR CHARITABLE ACTIVITIES
Camper Wellbeing Programme
RESTRICTED FUNDS FOR RAISING FUNDS
TOTAL RESTRICTED FUNDS
UNRESTRICTED FUNDS
Designated IT development funds
Designated permanent site fund
General funds
TOTAL UNRESTRICTED FUNDS
TOTAL FOR CHARITABLE ACTIVITIES
SeriousFun Children's Network - network grant
Camp equipment
Residental camps
On-line camps
Outreach actvites
Camperships
Covid Safety measures grant		 7,839
-
222
-
-
7,414
15,475
15,475
30,000
546,727
576,727		 1,697
19,000
441,007
5,411
40,024
507,139
507,139
717,478
717,478		 (7,839)
(1,697)
(19,000)
(441,007)
(5,411)
(40,024)
(7,414)
(522,392)
(522,392)
(590,161)
(653,484)
-
(30,000)
(33,323)		 -
-
78,323
(78,323)
-		 -
222
-
-
-
-
-
222
222
-
45,000
595,721
640,721
-

38 Annual Impact Report & Accounts 2022

RESTRICTED FUNDS

PURPOSE AND RESTRICTION IN USE

Camper Wellbeing programme Funding to provide for the emotional needs of campers SeriousFun Children's Network - network grant Funding to support training and development of staff Camp resources / materials / equipment Funding for the purchase of specific camp resources, materials or equipment Camperships Funding for children from a specified geographic region or type Camps Funding for specific types of camp Outreach Funding for outreach activities in communities Nursing Co-ordinator role Funding for the Nursing Coordinator role Fundraising resources Funding for specific fundraising resources or events Designated IT development Funding designated by the charity for future development of IT resources Designated operating site fund Funding designated by the charity for securing a long-term operating base

The designated funds are a board decision and are not subject to donor restrictions.

19. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
funds(£)
Designated
funds(£)
Restricted
funds(£)
Total at
31.12.22(£)		 Unrestricted
funds(£)		 Designated
funds(£)		 Restricted
funds(£)		 Total at
31.12.22(£)
Intangible and tangible net fxed assets
Current assets
Current liabilites
TOTAL NET ASSETS / (LIABILITIES)
Intangible and tangible net fxed assets
Current assets
Current liabilites
PREVIOUS YEAR
TOTAL NET ASSETS / (LIABILITIES)		 71,305
663,332
(106,563)
628,074		 100,000-
100,000		 34,435
34,435		 71,305
797,767
(106,563)
762,509
Unrestricted
funds(£)		 Designated
funds(£)		 Restricted
funds(£)		 Total at
31.12.21(£)
61,086
599,082
(64,447)
595,721		 45,000 -
45,000		 17,622
(17,400)
222		 61,086
661,704
(81,847)
640,943

20. COMMITMENTS UNDER OPERATING LEASES

20. COMMITMENTS UNDER OPERATING LEASES
The total of future minimum lease payments under
non-cancellable operatng leases are as follows:		 Land & Buildings Other Operatng Leases
2022(£) 2021(£) 2022(£) 2021(£)
Within one year
Between one and fve years		 32,078
14,062		 26,717
46,140		 2,163
2,485		 219
274

Lease payments of £29,356 were recognised as an expense during 2022 (2021: £34,073)

21. FINANCIAL INSTRUMENTS

Over the Wall has basic fnancial instruments within the balance sheet including: 2022(£) 2021(£)
Cash at bank and in hand
Debtors
Accrued income
Creditors		 649,742
38,988
47,576
48,358		 460,036
92,129
50,658
17,705

22. LIMITED LIABILITY

Over The Wall is a company limited by guarantee and has no share capital. The Articles of Association restrict the liability of each member in the event of winding up to £10.

Over The Wall Children’s Charity

39

23. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW
FROM OPERATING ACTIVITIES.		 2022(£)
 2021(£)
Net income/(Expenditure) for the reportng period (as per Statement of Financial Actvites)
ADJUSTMENTS FOR:
Investment income
Depreciaton and amortsaton charges
Loss/ (proft) on sale of fxed assets
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/ (decrease) in creditors
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES		 121,566
(383)
38,614
(57)
14,155
39,488
24,716
238,099		 48,741
(38)
31,008
-
(13,353)
12,091
(51,655)
26,794
24. CAPITAL COMMITMENTS
2022(£)
2021(£)
2022(£) 2021(£)
Capital expenditure authorised and contracted for at 31st December
Professional fees for permanent site commitment		 -
80,000		 28,200
-

40

Annual Impact Report & Accounts 2022

OTHER INFORMATION

Reference And Administrative Information

Charity Name

Charity registration numbers

Company registration number

Over The Wall

1075361 (England & Wales) SC043191 (Scotland)

3713232 (registered in England and Wales)

Principal address and registered office

Langstone Park Langstone Road Havant PO9 1SA

Senior Management Team

Kevin Mathieson, CEO & Company Secretary Helen Alexander, Director of Finance & Central Services (Until June 2022) Allan Jolly, Director of Business Development Sally McCluskie, Director of Nursing Anna Wall-Budden, Director of Development Caroline Talboys, Director of Finance (From June 2022) Emma Graver, Head of Marketing & Communications Kelly Campbell, Camp Director

Trustees and Directors

Joe Cronly, Chairman John Bremridge Margaret Blankson Richard Chapman Cynthia Davis Anthony Diamandakis (resigned March 2022) Jonathan Goring Duncan King Kelly Koltes Alma Lawrie Neil McDonald Anne Prendergast Thom O’Neill Andrew Richards Jocelyn Sharp Michelle Udrih (resigned March 2022) Paul Wilcock (resigned June 2022) Mark Fidler (appointed December 2022)

Auditors

Menzies LLP Centrum House 36 Station Road Egham Surrey TW20 9LF

Bankers

Handelsbanken, 1000 Lakeside North, Portsmouth PO6 3EN

Over The Wall Children’s Charity

41

42 Annual Impact Report & Accounts 2022