ANNUAL REPORT AND a = FINANCIAL STATEMENTS 2023
A million moments of mischief and magic!
A NOTE FROM OUR CEO
A very warm welcome to our 2023 Annual Review
It is with significant pride and great pleasure that I introduce our 2023 Annual Report.
Contents
3 A note from our CEO
- 4 Making a difference Our year in numbers 2023 Camp Highlights Volunteering Our Values Fundraising Thank you Financial Information
20 Governance
Trustees Report Statement of Directors Responsibilities Auditor’s Report
32 Financial statements 2023 Financial Statements Notes to the Financial Statements
- 43 Other information Reference and Administrative Information
Over the Wall children’s charity has always been about making a tangible difference in the lives of children facing serious health challenges, and I’m delighted to say that we’ve continued to uphold that mission despite the challenges we faced throughout the year as we continued to navigate our emergence from the COVID years.
the lease documents, which were finally signed in May 2024. We plan to run our first camps there in 2026.
Whether through virtual camps, volunteer recruitment challenges, camper surprises, lease negotiations, or creative fundraising initiatives, we remained agile and resourceful in our efforts to find and implement positive outcomes. I was absolutely thrilled that Ofsted once again recognised us as an ‘Outstanding Provider.’
First and foremost, I want to express my deepest gratitude to our dedicated team, volunteers, donors, and supporters who have remained steadfast in their commitment to our cause. Their unwavering support has been the backbone of our organisation, enabling the charity to continue providing essential programs and services to those who need them most.
Of course, none of our achievements would have been possible without the resilience and courage of the children and families themselves. Their strength in the face of adversity continues to inspire us all, and it is a powerful reminder of why our work is so important.
It was an important year of growth, with residential campers increasing by over 35% as we continued to rebuild our capacity and bounceback from the COVID years. We also continued to use the Camp in the Cloud services which had been developed during the pandemic to reach campers who cannot physically attend camp. However, following a review of our non-residential services, we made the decision to end our Outreach and Camp 365 programmes to focus on growing our residential services and developing the Ockbrook site.
We know that the road ahead may still be challenging, but we are committed to facing whatever obstacles come our way with the same determination and resolve that has defined us thus far. Together, we will continue breaking down barriers and providing hope and healing to those most needing it.
High inflation pushed up all our costs this year, and a I hope you will enjoy reading about our 2023 challenging financial climate made fundraising harder. achievements in the pages that follow. Thank you for Despite this difficult backdrop, our fundraising team your continued support of Over The Wall Children’s were able to raise as new record level of income and Charity. Together, we are making a difference, one child we managed to control expenditure tightly to allow at a time. us to end the year with a small surplus. A continuing national decline in volunteering generally led to us repurposing our efforts to recruit, develop and retain our volunteers. This will continue to be an area of focus LZ in the years ahead as we further expand our services.
Kevin Mathieson CEO
We also spent considerable resources on our efforts to take over the former Ockbrook School near Derby, developing detailed architectural plans, preparing our fundraising campaign and negotiating
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2 Annual Impact Report & Accounts 2023
DIFF
Almost 9 in 10 stated they “feel less isolated” after visiting the camp.
782 campers, 210 families, joined us on Camp in the Cloud.
584 campers joined us at residential camp
3,004 reached through our outreach programme.
5,160 beneficiaries served across all services
322 Camp in the Cloud boxes were sent out across the UK
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Meet Amy
Amy is like meeting a ray of sunshine - she’s bubbly, friendly and always has a smile on her face.
Amy is an ambitious teenager with lots of talents. She’s learning to play the keyboard and enjoys being creative. Amy’s time at camp only helped to enhance what was already a natural part of Amy - her kindness and confidence always shines through. Amy has cerebral palsy and epilepsy, but her Health Challenge doesn’t stop her getting involved with everything at camp. We’re so glad to be a part of her journey and can’t wait to see what she gets up next. We caught up with Amy to see how her experience at camp has had an impact on her life.
friendship bracelet for my best friend’s birthday! My favourite activity was when we tie-dyed our t-shirts. At the disco, the volunteers taught me some funny dances. On the way home from camp, all the songs were stuck in my head. I still remember how to do the macarena too.
About Me
I like being creative, including watching YouTube videos on how to draw things, like how to draw a hospital! Horse riding is my favourite hobby but also love go karting and climbing. I love music and have just started learning to play the keyboard. I can already play a One Direction song and songs from The Greatest Showman soundtrack.
There’s nothing to be scared of now!
Camp Magic
I liked everything about camp! From the food to the activities, I loved every part of it. I liked that we could do things inside and outside. One of the best things about camp was that even if you can’t do one thing, there are lots of other things you can try. I was really looking forward to going up the climbing wall. I’ve climbed before but it was a while ago, so I wanted to see if I could get higher up. I did! If someone’s a bit scared of heights and worried about going up the climbing wall, I could come with them and show them what it’s like. I could show them step by step what to do. If they don’t like it, they could come back down or try a different route up. I’m looking forward to getting even higher on the climbing wall next time.
Camp was the first time I’d been away from Mum and Dad for a long period of time. I’ve had sleepovers at my aunt’s house but that’s it. I learned at camp that I can look after myself and that I’ll be ok even if I’m not with Mum and Dad. I feel confident about going away again as I’ve already done it, so there’s nothing to be scared of now.
At the end of camp, I was happy to have my phone back but I was a little upset to be leaving. Camp showed me I can have fun without my phone as I didn’t think about it when I was there. It was weird not being able to contact Mum and Dad at first, but I got used to it because there were lots of nice campers and volunteers around me to speak to. It was actually my cats and my keyboard that I missed the most.
The festival and disco were so much fun too. At the festival, I learned how to do facepainting whilst another volunteer painted my face to look like a cat (I love cats, and have four of them at home)! A volunteer called Charlotte taught me how to make friendship bracelets, which is another activity I’ve never done before. I still make them now, and even made a
Making new friends
At first, it was weird meeting new people without my parents or my brother being there. I made friends with two campers who were sharing a room with me. The best way to make new friends is by being nice to them and introducing yourself. I didn’t get the phone numbers of the friends I made at camp, but I’d want to tell them that they supported me at camp and I’d love to get to know them a bit more. If I couldn’t do something, they would \ SS encourage me to give it another try. I hope I get to see them again at another camp in the future! ¥ | ,
Camp made me more confident
Camp is amazing. It made me more confident. Before, my parents would have to come with me to do things, now I’ve been to camp on my own I know I can do things by myself. Meeting lots of people helped. Before camp I felt 50% confident. Camp made me 100% confident! I was a bit nervous before coming to camp but then I was excited. If I could speak to past Amy, I would tell her that she would have fun at camp, not to worry and that poe el lig ge + I would be coming back again next year! I would say to anyone who hasn’t been to camp before, even if you’re a bit nervous, by day one or day two you’ll get used to it. I would also give them more information about what we’re doing in the evenings and Ne the other activities at camp, so they can have something to look forward to.
Impact of Camp
Camp isn’t just about providing an opportunity for children and young people, like Amy, to have fun away from home. Built on a model of Therapeutic Recreation, camp is a place for these children and young people to develop their confidence and independence. Amy’s parents were delighted when Amy returned from camp full of exciting stories to tell about everything she got up to. School trips often aren’t accessible for Amy, so she’d never been on a residential trip before. Since camp, Amy has already been to a sleepover at her Aunt’s house, and this time Mum watched as she packed her own suitcase: “Before, I would have done everything for her, so it’s little things like that. . I know when she goes to camp next year, she’ll make her own list, write everything out that she needs to bring. It’s the little self-care skills really, the things I thought she probably couldn’t do – she’s more than able.”
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Meet Cordelia
Meet Cordelia, who came too a Family Camp with her four children in 2023. She discovered first-hand how magical camp can be, calling it a ‘life-changing experience.
Before camp, Cordelia describes life as moving from one crisis to the next. She has four children: Ebun, Nathan, and twins Tomi and Tobi. The twins have Sickle Cell Disease and Tobi also has Juvenile Idiopathic Arthritis. Sickle Cell Disease causes unusually shaped red blood cells, and leads to symptoms such as anaemia, damage to other organs such as the lungs and spleen, and vulnerability to infection. One of the most common symptoms of the disease is sickle cell crises, when blood vessels become blocked, causing severe pain lasting days or even weeks.
It was the best experience of our lives! We are a happier family after attending the camp.
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Every day was centred around the twins’ hospital visits and specialist care. The worrying never stopped, especially when the twins were at school. With Sickle Cell Disease, it’s crucial to keep warm as any cold weather can make the blood vessels smaller, making sickling of the red blood cells and pain more likely.
Life before camp
Nathan sensed the pressure Cordelia was under, saying: ‘Mum doesn’t even live a life’. With four children, two of whom have a serious health condition, she didn’t have time for anything else. Unpredictable symptoms meant no social events or holidays because it’s impossible to plan ahead. In 2021, Tobi’s health drastically declined. In a very short space of time, Tobi developed an infection, had a stroke, and suffered a heart attack. He was intubated in the ICU for almost a week.
No one knew what the impact of the stroke would be on Tobi. A bone marrow transplant followed, but every day remains a challenge as Cordelia works out how best to care for him and his sister. Life has been tough for this family, and the frequent hospital visits made it difficult to plan things to look forward to.
Then, in spring 2023, Cordelia and her family
went to Family Camp. It was the first time the five of them could be together as a family without having to worry about the twins’ health. For Cordelia, it was her first chance of respite from around-the-clock care since the twins were born.
Life at camp
Camp helped her discover she didn’t have to struggle alone. She was overwhelmed to meet other families who understand the impact of living with Sickle Cell Disease. She spoke to others who had had a bone marrow transplant or were on the waiting list. They understood the stress of having children with Health Challenges. It’s not something that goes away, but meeting others who get it helps with the isolation she experiences day-to-day.
Cordelia was worried when she then dropped her children at Health Challenge camp in the summer: ‘the first day without them didn’t feel real. By the second day though, it felt like the best holiday ever! I only had to worry about myself for the first time. I knew that my children were in safe hands at camp.’ This is a luxury parents and carers of children with Health Challenges rarely get to experience. The crucial part for Cordelia was seeing the joy and happiness across all four of their faces at the end of camp.
I knew that my children were in safe hands at camp.
Life after camp
After camp, life became fuller. Camp showed the whole family that they can have fun together – and separately – in a way that’s safe and accessible for everyone. Ebun and Nathan returned with a better understanding of the sacrifices Cordelia has made to support their family. Meeting other siblings like them enabled them to fully realise this. As a family, they are better able to support each other in times of crisis – but they also know now to share the joyful moments together. The twins told us: ‘Camp was the best experience of our lives. We made new friends, who we still keep in touch with. We are a happier family after attending the camp’.
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Health Challenge to Volunteering
Volunteering in 2023
Without our dedicated volunteers, Over The Wall would simply not be able to deliver all of our amazing services.
Volunteer Engagement Event
After receiving a stem cell transplant a few years ago, Elly is keen to give back and make as much of a difference as she can through volunteering. She has a passion for helping others and is training to be a paediatric radiographer.
In November 2023, we ran a 2-day volunteer engagement event where some of our staff and experienced volunteers came together to evaluate and re-set Over The Wall’s relationship with our volunteers and with the contribution that volunteering overall makes to our mission and work.
In 2023, we were pleased that our volunteering program was graded by Ofsted as “Outstanding”. 372 volunteer places were filled by 218 volunteers, some doing more than one camp. In adition 38 clinical volunteer places were filled by 17 doctors, 12 nurses and 4 paramedics. Our online service, Camp in the Cloud, had an additional 35 volunteers.
My favourite thing about camp was meeting a camper who’d spent most of the last two years since COVID inside because they were clinically vulnerable. I watched thiscamper develop and explore new challenges. We even managed to get them out onthe lake in the canoe! They hadn’t been able to do things like that before coming tocamp. Hearing the feedback from them and their parents about how much they enjoyed it and couldn’t wait to come back next year was really special. That’s what we’re doing it for.
My Story
Given that many of the staff team started with us as volunteers, this ambition feels very close to home, and one we need to get right, It was a very important milestone and one we are determined to build on as we go into 2024.
I was 16 when I was diagnosed with leukaemia. It’s been five years since my stem cell transplant. My life had been pretty ‘normal’ up until this point. I didn’t know anyone that had a serious health issue. Now I know a lot of people with a wide range of Health Challenges. It’s opened up my world a bit more which is why I want to advocate about issues like this.
In 2023, we joined with Birmingham City University to offer student nurse placements at our Midland camps; this was a huge success and will continue again in 2024.
The feedback we received in 2023 was front and centre in all our discussions. Nothing was off the table and together, staff and volunteers worked through a long list of operational issues, covering what we do before, during, and outside of camp, and also some cultural questions about what volunteers need from Over The Wall to help them give campers the unforgettable, life-changing experiences we know our camps can be.
Volunteer Committee Back for 2023!
2023 saw the return of the Volunteer Committee. Given the important role our volunteers play, we were keen to involve them in developing the experience both for campers and volunteers. A number of our experienced volunteers met to look at a wide number of issues to assist Over The Wall to provide the best possible experience for the children, their families, and our volunteers.
My immune system was so low after treatment I wasn’t allowed back into school. I had to study for A Levels from home. Not being able to go to lessons was really difficult but wanting to help people get better inspired me to keep going and work really hard. Being on the receiving end of medical treatment made me realise I want to work in a field that helps people get better.
Why volunteer at camp?
Taking on the role of activity leader showed me I could make a difference at camp. When I started my placement later this year, I could bring that experience with me. I had just done something incredible over the summer. Coming back into a healthcare setting at the hospital confirmed that yes, this is what I want to do for the rest of my life!
The outcomes were that we could group our issues and receiving end of medical treatment made me realise placement later this year, I could bring that experience solutions into things we want to tackle now (immediately), with me. I had just done something incredible over the I want to work in a field that helps people get better. things we will deal with before our next camp, and a few things summer. Coming back into a healthcare setting at the we’ll need to address later when we can give them the time and 4 When you get the chance to live, I want to make sure hospital confirmed that yes, this is what I want to do consideration they need. I’m making the most of it and helping as many people for the rest of my life! as I can with the opportunity I’ve been given. The best thing about camp The best thing about camp is watching all the campers > There is life on the grow as people throughout the week as they take ~ on and overcome new challenges. Each day is very ;[¢] other side of your structured. This gives campers and volunteers a solid routine to stick to, allowing each activity to be properly transplant journey enjoyed. I think the campers really appreciate this structure as it helps them make the most of the day. We gave them ‘brilliance’ beads at the end of each Camp is a safe place! day to let them know we’d been paying attention to Camp is a safe place where you’re amongst others who everything they achieved. It was nice for them to have are going through the same or similar things. My family that positive affirmation and to recognise the good job and I were worried about me going back to school, they’d done that day!
Camp is a safe place where you’re amongst others who are going through the same or similar things. My family and I were worried about me going back to school, going to university and being in crowds. So had I been able to go to camp as a teenager, it would have been reassuring for my parents that we could do something together as a family without having to worry. My mum had to take a year off work to care for me, meaning my dad had to work more. I was in and out of hospital a lot too so we didn’t have much family time at all. It’s wonderful that camp exists to provide that space for families.
Volunteering as an activity leader showed me I could make a difference at camp.
Family Camp
The family I was paired with at family camp had a child who had had a stem cell transplant. It was really cool to talk to them about it and show them that there is life on the other side. There are so many other things you can do once you’ve had a transplant, like all the volunteering I do. Talking to the whole family, including the siblings and parents, helped them feel less overwhelmed. It was so important to make sure they were all having a good time.
Change a child’s life
Volunteering at Over The Wall is an experience that gives you the opportunity to change someone’s life. Putting yourself out there, doing something you’re a bit nervous to do, could be the pivotal change in a child’s life that’s going to give them the confidence to do challenging things. Being that person to motivate a child — even if it’s just for a short time — to do amazing things is an incredible thing to do.
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To see your child who’s struggling with so many health issues come off a residential with a smile that looked a thousand miles wide melted my heart every single time. I will always be eternally grateful to Over The Wall for being a part of my boy’s life.
- Camper Parent
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Fundraising
Plus, we saw fantastic efforts from corporate partners raising funds in a variety of ways throughout the year, inspiring repeated support as we move into 2024.
2023 marked another fundraising milestone for Over The Wall, achieving a new record in the charity’s history of generating income for its charitable purposes. A total of £2,038,981 was raised across the year, up by 8% vs £1,891,953 raised in 2022.
We continued to benefit from the generous support of the Kentown Wizard Foundation and Newman’s Own Foundation, for which we remain immensely grateful. We are also supported during the year by numerous Trusts and Foundations, Corporates and Groups and Associations, and our loyal major donors and individual supporters remained at our side as we continued to work hard towards our goals.
Moving forward, as we develop our services and work towards our vision of running year-round programmes at our new site, we must continue to become more robust in our income generation and increase brand awareness to support this. Whilst considerable time in 2023 was spent on preparing for our capital campaign, it was also an ongoing focus to secure revenue income for our core programme of activities. In a difficult fundraising climate, implicated by the cost-of-living crisis, we were required to become more creative in our planning, relying less on traditional sources of income and instead engaging partners and donors in a wide range of activities.
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programme of activities. In a difficult fundraising climate, All fundraising activities at Over The Wall are organised, implicated by the cost-of-living crisis, we were required facilitated, or stewarded by the in-house OTW staff to become more creative in our planning, relying less on team and we do not use any third-party or ‘on behalf of’ traditional sources of income and instead engaging fundraising professionals. In line with our legal and moral partners and donors in a wide range of activities. obligations as a charity, we continue to adhere to all ethical and responsible fundraising practices. We are
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We set the objectives listed below at the start of the year, registered with the Fundraising Regulator; we comply with each of which was achieved, and we plan to continue this the Code of Fundraising Practice (of which there were no positive trajectory throughout 2024 and beyond: breaches in 2023) and our updated fundraising handbook provides guidance and processes for those raising funds
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• To generate sufficient donations during the year to on behalf of the charity. We continue to be aware of our exceed expenditure and facilitate a modest surplus at professional and moral obligations to protect vulnerable year-end to build our reserves people, by ensuring our staff team is suitably trained in
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• To build a strong pipeline of potential funders, across this area, and by ensuring that our method of fundraising corporate, trusts, and community organisations; as does not place pressure or unreasonable intrusion on any well as research networks through existing major prospective donor. In 2023 we received no complaints in donors and trustees response to our fundraising work.
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To plan and deliver an unforgettable Gala Dinner in a new venue, increasing income by at least 20% on the We are extraordinarily grateful to everyone who supported previous year’s event us during the past year, both financially or with gifts of services and goods: our principal supporters are listed
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We started 2023 with a strong Fundraising Team who had opposite, though there are countless others we wish we completed a successful year together in 2022, providing could include. We remain sincerely thankful for every great footing to hit the ground running in Q1. We saw contribution, no matter its size, and we are aware that increased interest in fundraising events; from organised our ongoing growth and development is entirely reliant challenges to formal ‘special’ events, such as our Gala. on the generosity of those around us.
A HUGE Thank You!
We are incredibly grateful to all those who gave us their support in 2023 and helped us deliver more magic and mischief to some of the most vulnerable children in the UK. Our principal supporters are listed below:
Groups and Associations
Trusts and Foundations
BBC Children in Need (Small Grants Programme) Better Breaks Bruce Wake Charitable Trust Calleva Foundation
Fran Saul-Georgel and family (in memory of Robbie) Ivan Luca Galenda & Matilde Boccanera Michael Sawaryn Portsmouth Academics Cricket Club
Community Foundation Tyne & Wear and Northumberland Douglas Bader Foundation Geoff & Fiona Squire Foundation Help for Kids (HFK-Wave 102) Q Charitable Trust
Richard Collier Salisbury Racecourse Sebastian Stachiowiak
The Drakeford Family and the Purple Flowers Foundation Worthing Musical Comedy Society
SeriousFun Children’s Network The 29th May 1961 Charitable Trust
The Alan Brentnall Charitable Trust
Major Donors
The Alice Ellen Cooper Dean Charitable Foundation The Big Give
Alex McCuaig Andrew Richards
The Dominique Cornwell & Peter Mann Family Foundation The Gannochy Trust
Chris Pugh Dr Jana Hecker
The Gosling Foundation
Duncan King Ed Ainsworth & Tio Burnett Ainsworth George & Anne Baker Gordon Cooper Jan Kengelbach Joe and Tamsin Cronly John Bremridge Lara Zibners Lohr Mark & Kate Siggers Sheila Larking Simon Haggie and Knight Frank
The Kentown Wizard Foundation The Lawson Trust
The Rank Foundation Limited Vintners Company Charitable Trust
Corporates
Abercrombie & Fitch Candis
Delta Zeta English Provender Company Enterprise Holdings GSK Hasbro Newman’s Own Foundation Panther Group Phillips 66 Limited Takeda XPO Logistics
I really didn’t expect to love running so much, or smile so much. So thank you! It was Over The Wall, and your lovely support, that really made me feel confident to take this challenge. It has been such an honour and a joy to be able to fundraise for Over The Wall!
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Financial Information
We achieved our best income results to date and with carefully controlled expenditure we achieved a modest surplus to add to our reserves.
NET SURPLUS £’000
INCOME £’000
----- Start of picture text -----
2,200
2,039
2,000
1,892
1,800
1,686
1,600
1,567 COVID Pandemic
1,454
1,400 1,352
1,225
1,200 1,185
1,053
951
1,000
800
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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----- Start of picture text -----
300 283
250
200
150
123
122
100
50 38 41 49
32
1 22 11
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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TOTAL CHARITY FUNDS £’000
EXPENDITURE £’000
----- Start of picture text -----
2,200
2,028
2,000
1,800 1,770
1,654
1,600
1,545
1,400
COVID Pandemic
1,229
1,200 1,184 1,171 1,176
1,012
1,000 913
800 1,438
1,299
688 778 914 967 1,185 1,269 838 758
225 234 270 262 360 385 333 418 471 590
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
CHARITABLE ACTIVITES FUNDRAISING
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----- Start of picture text -----
800 763 773
700
641
592
600
500
400
309
300 277
255
200
131 132
90
100
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
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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 2023.
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.
GOVERNANCE
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.
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Safeguarding Children Commitment
There is nothing more important to us than safeguarding No inspection was carried out by the Care Inspectorate, who overchildren whilst at camp. Over The Wall is committed to best pracsee our Scottish camps. tice that seeks to safeguard all children and young people who engage with our services.
SeriousFun Children’s Network
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.
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.
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.
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.
Quality Assurance
The charity has in place a comprehensive feedback and evaluation process to record camper, volunteer, and staff feedback, the details of which are examined alongside incidents, near-misses and complaints. From this, the senior management team draw up a list of improvement changes for the following year, which is scrutinised by the Operations Committee and the Clinical Advisory Board and followed through to ensure necessary changes are implemented. In this way, Over the Wall enjoys a continuous cycle of quality improvement from year to year.
Custodian Trustee Arrangements
In 2023, our residential camps were inspected by Ofsted, who designated us as ‘Excellent’.
The charity does not hold any assets on behalf of other charities.
Therapeutic Recreation Challenge Success Camp is great fun – but it is not just about having fun, and that is why it has such a long-lasting impact on our campers’ lives. Reflections ( ~\ Discovery 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. We encourage campers to become the hero of their own stories and realise their av) incredible talents and abilities.
We encourage campers to become the hero of their own stories and realise their incredible talents and abilities.
Equity, Diversity and Inclusion
We continue to strive to be an inclusive organisation and recognise that to employ the very best talent, we need to openly recruit from all sections of society. It is equally important that our campers and volunteers reflect this diversity.
Our 2023 goals
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Increase the representation of people from ethnic minorities employed by OTW and within our volunteers and continue to develop a more inclusive environment. • We didn’t achieve this goal for staff recruitment owing to the very few vacancies that arose during the year. Vacancies that did occur were advertised via a specialist diversity agency in addition to normal charity channels, but more work is needed to generate more applicants from ethnic minorities. Our volunteer profile continues to generally match the national ethnicity profile.
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Create an organisational workplan to further our learning and growth to better serve our campers, their families, volunteers, staff and stakeholders.
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We carried out a structured analysis of our EDI policies and practices and, from the gaps identified, put in place an action plan, which is being progressed.
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Improve the accessibility of OTW services to children and young people who, for health or disability reasons, would previously have been unable to join one of our programmes.
• Our Camp in the Cloud services in 2023 focused specifically on children unable to attend a residential camp, and we developed plans to extend this programme into hospitals in 2024.
Review all Over The Wall’s policies through an EDI lens.
• We contracted a specialist HR provider to carry out this work and updated all our policies.
Continue to develop our training and communications to increase awareness of the values and behaviours we expect from the wider OTW team.
- Owing to an identified gap in knowledge and understanding, we carried out specific neuro-diversity training for all staff, which included external speakers and the circulation of informative educational videos. Separately, we also commissioned our HR provider to provide a completely new training programme for managers, which includes specific units relating to EDI. All Directors undertook this training first.
What we plan to do in 2024
• Increasing the representation of people from ethnic minorities employed by OTW and within our volunteers. • Continuing to develop and progress our EDI strategy, • Growing the number of beneficiaries attending our Camp in the Cloud programmes. • Continuing to develop and provide EDI training to staff and volunteers.
22 ANNUAL IMPACT REPORT & ACCOUNTS 2023
OVER THE WALL CHILDREN’S CHARITY
23
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 2023.
1. Operational Delivery
Target (i) We will continue our recovery from the COVID years and seek to increase the number of beneficiaries attending our residential camps to over 600, and over 900 for our Camp in the Cloud programmes.
We did not meet either target. For our residential camps, we had significantly more applications than camp places, but we struggled to recruit sufficient volunteers to ensure that each camp could run at maximum capacity. Consequently, we served 584 campers at our residential camps, 3% shy of our target but 35% more than in 2022.
For our Camp in the Cloud programmes, we processed almost 1,300 applications, but only 782 beneficiaries attended the programmes. Failure to attend the online programmes can occur for various reasons, including sickness, good weather, and other family plans. The data tells us there is demand for the programme, but we need to reduce the non-attendance rates.
2. Financial Health
Target (i) We will generate a surplus each year in order to add to our reserves.
We achieved this target and made a small surplus of £10,564 to add to our reserves in a year in which significant staff effort and expenditure was spent on our efforts to acquire and develop the former Ockbrook School as our new permanent home.
3. Organisational Health
Target (i) We will be graded ‘Outstanding’ by OFSTED.
We achieved this target.
4. Charity Development
Target (i) We will acquire a permanent site for Over The Wall and seek to be running services from that site by 2025.
Lease negotiations to acquire the former Ockbrook School near Derby took much longer than expected, but we finally completed the lease in May 2024. Given the knock on delay in launching our capital campaign, we now plan to open our first camp in 2026.
Our targets for 2024 are to continue delivering towards our strategic objectives as outlined above.
~~o~~ Health Challenge Camper Sibling Camper Adult Camper
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100
89 86
82 81
75
66 66
62
42 44 40
46
52
50
33 37 42
22
25 26
25
16
14 29 40 20 29 35 24 20
Individuals L Families
150
125
100
75
50
116 130 135 100 95 105 101
25
30 35 35 25 27 29 29
2023 Residential Camp Attendance Anthony Nolan Family Camp South Health Challenge & Siblings Camp Scotland Health Challenge & Siblings Camp Over The Wall Family Camp Midlands Health Challenge & Siblings Camp Midlands Health Challenge & Siblings Camp Midlands Health Challenge & Siblings Camp DRWF Family Camp
Allergy UK PCD QPR DRWF
2023 Camp in the Cloud Attendance
Over The Wall Family Camp Family Camp Family Camp Family Camp Family Fund Trust Family Camp Over The Wall Family Camp Family Camp
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Over The Wall Children’s Charity
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Annual Impact Report & Accounts 2023
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Financial Review
Overall we had a good year in challenging
times. Our residential camps continued to Grants from trusts, foundations and similar Reserves be popular with a significant increase in bodies decreased slightly by 4% to In line with guidance from the Charity camper numbers, up 35% to 584 (2022: £741,504. One of our most important Commission, the trustees have reviewed 431). Our online camps also continue to funders, The Kentown Wizard Foundation, both current reserves and future plans be well received by our young people. We gave us a substantial sum towards our for the charity in determining appropriate made a small surplus of £10,564 (2022 Residential camps, and a pledge for target levels for reserves. £121,566) with continued support from 2024 towards the reorganization of our our key donors, trustees, and patrons. non-residential operations. This is part As in prior years the most significant of a multi-year grant through to 2025 financial risks to the charity are an During 2023 we also spent significant and we are enormously grateful for their increased requirement for working capital time and resources in negotiating a long continued support. to cover growth plans (particularly in the term lease for Ockbrook, which will be light of our plans at Ockbrook), changes a permanent base for the charity near Expenditure in the timing of receipts, and an inability Derby. The lease was finally executed in Total expenditure increased by 15% to to generate sufficient income to cover May 2024, after the balance sheet date, £2,028,417 from £1,770,387 in 2022. expenditure. On that basis the trustees and so is not reflected in our accounts The increase was due to the additional have determined that it would be prudent for 2023. Together with our architects numbers of campers in 2023 (up by to hold minimum reserves of 3 months’ we have prepared detailed plans for the 35%) and the associated increase in staff budgeted expenditure with the aim of first phase of this development and will and facilities costs, as well as ongoing increasing that to 6 months’ budgeted submit planning permission in early 2024. inflation. The rate of increase in expenses expenditure over time. Professional fees of £219,854 have been was lower than the rate of increase in incurred in the year and capitalized. The campers due to the significant fixed cost The calculated target range of reserves renovation will cost around £5m, and we elements of our operational model. is £716k to £1,432k based on budgeted are ready to launch our capital raising expenditure for 2024. campaign to finance this, having already The cost of charitable activities increased secured pledges of around £1.5m towards by 11% to £1,438,443 principally due to Unrestricted reserves after deduction this (which is not included in the figures an increase in staff numbers and the cost of intangible and tangible net fixed below, but will be recognized as and when of rented facilities and outside activities assets and designated funds are £321,224 received). for residential camps. We have also (2022: £512,722). This is equivalent to continued to develop our online digital 1.4 months based on 2024 budgeted Income programme during the year. expenditure (2022: 3.7 months based We achieved our highest income in the on 2023 budgeted expenditure). The charity’s history £2,038,981, an increase Costs of raising funds increased by 25% principal reason for this reduction is of 8% on last year (2022 £1,891,953). to £589,974 in 2023 due to the expansion that we have invested £219,854 on of our fund-raising team to include a professional fees towards the Ockbrook Corporate donations decreased by 13% to capital trust consultant and capital project which has reduced our unrestricted £464,854 due to smaller donations from campaign manager for part of the year reserves by the same amount. During our corporate partnerships. We were to support our growth and to plan for the year we secured a grant of $400,000 again significantly supported by Serious our Capital Campaign. Although we have (approximately £320,000) towards Fun Network, with their grants increasing made considerable progress in securing these initial development costs which is to £242,773. (Serious Fun Network is a pledges towards the Capital Campaign, conditional only on the signing of the long term and regular supporter but in none of this income was recognized in lease. This was therefore not recognized 2022 only £2,455 was recorded due to 2023. The costs of raising funds also at year end but was received in May 2024, timing differences). We continued to run include £50,605 of costs for the December shortly after the lease was signed. In partnership camps with other charities, Fundraising Gala (including venue hire addition to our unrestricted reserves, we and partnership income increased by 36% and catering), which generated a profit of hold £150,889 of designated reserves to £57,910. over £80k. which are intended to be used for the development of Ockbrook, as well as Donations from individuals, clubs and Accounted for within the above figures restricted reserves of £45,638 which can societies rose by 3% to £386,265, and the are support costs which increased by be used for residential and online camps.
Donations from individuals, clubs and Accounted for within the above figures societies rose by 3% to £386,265, and the are support costs which increased by charity is hugely grateful for the continued 44% to £496,499 in 2023. This increase support of our many individual donors, principally reflects the full year effect and in particular our patrons, trustees, and of staff increases which were phased in ambassadors. We held our Fundraising during 2022 as the charity was rebuilding Gala in December 2023, which raised its operations after the COVID pandemic. gross income of £132,241, an increase 71% of our support costs are allocated to of 32% on last year. As well as giving charitable activities, and 29% to cost of us a platform to promote the Charity’s raising funds, as our senior management activities, we were able to inform all present team dedicated a significant portion of about our plans to establish a permanent their time to the resourcing and overseeing site. of our Capital Campaign.
Structure, Governance And Management
Over The Wall is a charitable company of 2023 and the Trustees who served during Development Board limited by guarantee, incorporated on 9 the year are shown under Reference and The Development Board assists with February 1999 and registered as a charity Administration Information at the end of this raising funds for the charity, creating with the Charity Commission on 5 May 1999 document. strategic links with commercial and separately with the Scottish Charity organisations and, more generally, to raise Regulator on 7 June 2012. The company Board Committees the profile of the charity. Membership was established under a Memorandum of A number of committees and advisory of the Development Board is drawn Association which established the objects groups have been formed to support the from the trustees, senior managers from and powers of the charitable company and Board of Trustees and to provide a greater larger commercial organisations and is governed under its Articles of Association. depth of direction and governance on specific other influential individuals. The Chief In the event of the company being wound aspects of the charity. These committees Executive Officer and other members of the up, each member is required to contribute and their respective responsibilities are set staff fundraising team, as appropriate, also an amount not exceeding £10. out below: attend the meetings.
The Board of Trustees Executive Committee Risk Management Committee Over The Wall is governed by the Board The Executive Committee comprises The Risk Management Committee aims to of Trustees. No Trustees are paid for a smaller number of Trustees who review, challenge, advise and vouchsafe their time and the board consists of at participate in a telephone conference call on behalf of the Board the risk analysis least three members with no maximum monthly, when the full Board does not meet. provided by the Senior Management number. Trustees are appointed by Its purpose is to monitor, and respond if need Team. Membership of this committee election and must receive the votes of the be, to ongoing financial matters and risk as is drawn primarily from the Board with majority of those present to be elected. well as providing a forum where decisions attendance by the CEO and other ‘risk Trustees may serve for up to 3 periods of 2 can be made on behalf of the Board that managers’ from within the organisation years with the potential for additional blocks cannot wait until the quarterly meetings. as required. The Risk Management of 2 years to be granted in certain cases. The Committee meets twice a year. Trustees are also the members and directors Operations Committee of the company. The Operations Committee is chaired by Audit Committee a Trustee with membership comprising The Audit Committee meets once a year, In common with most UK charities, our individuals with extensive camp experience, by teleconference, to review and authorise Trustees are drawn from all walks of life primarily as volunteers, while including the annual accounts along with the including parents of children who have other perspectives, such as parents. It auditors. experienced camp; volunteers; medical typically meets three times a year, with professionals; individuals with particular additional meetings as required. The primary The Senior Management Team skills which can assist us; senior business meeting takes place in January, to review the The Senior Management Team (SMT) people and others who share a common detailed management evaluation from the comprises the CEO and executive directors interest to help us deliver continuously previous year and camp plans for the year and meets formally every two weeks improving outcomes and services to ahead, including a joint review of Incidents or more often when required. The SMT seriously ill children and their families. and complaints with the Clinical Advisory reviews strategic requirements along with any On appointment, Trustees are provided Board. It meets again in May to assess and urgent matters, SeriousFun network and with access to the Trustee Handbook sign off preparedness for the main camp Board issues. which includes information about the season ahead and ensure the learning from charity as well as details of trustees’ the previous year has been embedded, and Management Team responsibilities. Trustees are also finally, in October, to focus on arrangements The Management Team comprises all encouraged to visit an Over The Wall camp. for winter online camps. managers and meets monthly with the SMT Trustees have the ultimate responsibility to make tactical decisions, raise queries/ for ensuring the charity is solvent, Clinical Advisory Board concerns and ensure that work across the well-run, and delivering the charitable The Clinical Advisory Board is responsible charity is properly coordinated. This group outcomes for the benefit of those for for providing advice in relation to also serves as the Performance Management which it has been set up. They are clinical matters and for ensuring that forum to monitor performance every quarter. responsible for the overall management and clinical best practice is followed by the strategic direction of the charity. charity. Membership of the Clinical Ockbrook Oversight Group Advisory Board is drawn from medical and The Board Chair chairs this Board The Chief Executive is appointed by nursing professionals, many of whom are sub-committee which meets monthly and the Trustees to manage the day-to-day clinical volunteers. This committee also has membership drawn from trustees operations of the charity. The Board of has responsibility, along with OpsCom, for and external professionals with specialist Trustees generally meet four times per reviewing and overseeing safeguarding knowledge of the various disciplines year to discuss and consider strategic matters. CAB meets twice a year; in necessary to inform the charity’s and other matters. The Chief Executive January to review successes and lessons decision-making in acquiring the former OckOfficer and other members of the senior learnt from the previous season and to review brook School and the steps needed after that management team, as appropriate, will also plans for the coming season, and again in to make the site camp ready. It also provides attend these meetings, but have no voting May to ensure learning has been embedded. more detailed and frequent governance of rights. Joe Cronly was Chairman for the whole
Ockbrook Oversight Group The Board Chair chairs this Board sub-committee which meets monthly and has membership drawn from trustees and external professionals with specialist knowledge of the various disciplines necessary to inform the charity’s decision-making in acquiring the former Ockbrook School and the steps needed after that to make the site camp ready. It also provides more detailed and frequent governance of the project on behalf of the board.
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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 2023 to do so in light of the substantial increases in routine living costs.
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.
scheduling with regular review by the senior management team.
Organisational
• Reputational damage if a serious incident were to occur, leading to damaging media allegations; negative impact on camper and volunteer recruitment; loss of funding and risk to growth plans. Mitigation measures: Employee surveys, feedback mechanisms, and whistle-blowing procedures are in place, backed by employee training. Social media monitoring and crisis communication plans are in place. • Failure to comply with relevant legislation or to pass external inspections leading to penalties; withdrawal of permission to run camps; loss of funding. Mitigation measures: Cyclical review of policies and procedures; regular employee and volunteer training.
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 and the full board.
The current main risks by area are: Service delivery
- Communicable diseases affecting our ability to provide residential services and also impacting upon organisational growth and income generation. Mitigation measures: Comprehensive infection control policy, detailed plans and procedures overseen by a Clinical Advisory Board.
Loss of key senior staff leading to loss of organisational effectiveness and possible service cancellation. Mitigation measures: A CEO contingency plan is in place, backed up by engagement with the other camps in the SeriousFun Children’s Network and a 5-year staff plan. Key roles have deputies in place; for example, the Camp Director role will have three Assistant Camp Directors in post in 2024.
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Children at risk of serious harm through illness, accident, or injury. Mitigation measures: Comprehensive assessment of individual healthcare needs and risks before camp activities with extensive medical treatment guidelines and escalation procedures in place.
Finance
- Failure to meet beneficiary target figures expected by donors. Mitigation measures: Senior management team and board monitoring of key performance indicators and regular liaison meetings with major funders.
• Insufficient usable reserves leading to a lack of working capital and inability to pay bills or staff. Mitigation measures: Forecast reserves planned into the budget with consideration of future years; monthly cash and liquidity monitoring throughout the year.
- Insufficient volunteers, to support residential camps. Mitigation measures: A Volunteer Engagement and Retention strategy is in place, there is regular monitoring of key performance indicators, and there is dynamic camp planning to flex camper numbers and illness acuity. Additional staff are now in place in the South of England & Scotland, and re-engagement has taken place with experienced volunteers.
Financial fraud or theft leading to inability to pay staff or bills, reputational damage, and loss of funding. Mitigation measures: Risks assessed on an ongoing basis with controls in place, such as segregation of duties and dual payment authorisation, in line with Charity Commission recommendations.
High inflation will compound increases to future costs. Mitigation measures: Inflationary adjustments made to budget forecasts reflecting in increased targets for fundraising. Strengthened fundraising team. Tighter controls and focus on expenditure.
Fundraising and partnership
- Failure to generate the income required to meet the 20232025 growth plan, leading to the inability to deliver service commitments and pay employees. Mitigation measures: Monthly financial reporting and forward forecasting; significant strengthening of the fundraising team with a focus on building a more extensive and broader supporter base; development of new programmes likely to attract funding from new sources.
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:
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Select suitable accounting policies and then apply them consistently;
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Observe the methods and principles in the Charities Statement of Recommended Practice (SORP);
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Make judgments and estimates that are reasonable and prudent;
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State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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
Under section 487(2) of the Companies Act 2006, Menzies LLP will deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.
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: 22 May 2024
- Withdrawal of charity partners from programmes due to financial or other constraints. Mitigation measures: Regular liaison with charity partners with additional support and guidance; attractive programme design and
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Annual Impact Report & Accounts 2023
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Auditor’s Report
Independent Auditor’s Report to the Members of Over The Wall
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.
Opinion
We have audited the financial statements of Over The Wall (the ‘charitable company’) for the year ended 31 December 2023 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:
- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2023, and of its incoming resources and application of resources for the year then ended;
We have nothing to report in this regard.
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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Kingdom Generally Accepted Accounting Practice; and Opinions on other matters prescribed by the Companies Act
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• have been prepared in accordance with the requirements 2006 of the Companies Act 2006 and the Charities and Trustee In our opinion, based on the work undertaken in the course of Investment (Scotland) Act 2005 and regulation 8 of the the audit: •
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Charities Accounts (Scotland) Regulations 2006. the information given in the trustees’ report for the
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the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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• the trustees’ report has been prepared in accordance with applicable legal requirements.
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.
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.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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.
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the financial statements are not in agreement with the accounting records and returns; or
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• certain disclosures of directors’ remuneration specified by law are not made; or
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.
we have not received all the information and explanations we require for our audit [; or
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this 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
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 preparation of financial statements that are free from recognition. material misstatement, whether due to fraud or error. In • preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as included: ◦ 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.
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Audit procedures performed by the engagement team included:
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Identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud;
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Understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process;
Auditor’s responsibilities for the audit of the financial
- Challenging assumptions and judgments made by management in its significant accounting estimates; and
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.
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Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations.
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◦ Confirming that revenue is recognised in the correct period.
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material if, individually or in the aggregate, they could Because of the inherent limitations of an audit, there is a risk reasonably be expected to influence the economic decisions of that we will not detect all irregularities, including those leading users taken on the basis of these financial statements. to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that
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Irregularities, including fraud, are instances of non-compliance compliance with a law or regulation is removed from the events with laws and regulations. We design procedures in line and transactions reflected in the financial statements, as we will with our responsibilities, outlined above, to detect material be less likely to become aware of instances of non-compliance. misstatements in respect of irregularities, including fraud. The The risk is also greater regarding irregularities occurring specific procedures for this engagement and the extent to due to fraud rather than error, as fraud involves intentional which these are capable of detecting irregularities, including concealment, forgery, collusion, omission or misrepresentation. fraud is detailed below: A further description of our responsibilities is available on the • The charitable company is subject to laws and Financial Reporting Council’s website at: htps://www.frc.org. regulations that directly affect the financial uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidstatements including financial reporting legislation. We ance/Standards-and-guidance-for-auditors/Auditors-redetermined that the following laws and regulations were sponsibilities-for-audit/Description-of-auditors-responsibilimost significant including the Charities Act 2011, the tes-for-audit.aspx. Safeguarding Vulnerable Groups Act 2006, the Care Standards Act 2000 Regulations 2013, the Care Use of our report Standards Act 2000 Regulations 2010, the Residential This report is made solely to the charitable company’s Holiday Schemes for Disabled Children Regulations members, as a body, in accordance with Chapter 3 of Part 2013, the UK Code of Fundraising Practice, and the Data 16 of the Companies Act 2006. Our audit work has been Protection Act 2018. We assessed the extent of compliance undertaken so that we might state to the charitable company’s with these laws and regulations as part of our procedures members those matters we are required to state to them in an on the related financial statement items. auditor’s report and for no other purpose. To the fullest extent
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This report is made solely to the charitable company’s
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Holiday Schemes for Disabled Children Regulations members, as a body, in accordance with Chapter 3 of Part 2013, the UK Code of Fundraising Practice, and the Data 16 of the Companies Act 2006. Our audit work has been Protection Act 2018. We assessed the extent of compliance undertaken so that we might state to the charitable company’s with these laws and regulations as part of our procedures members those matters we are required to state to them in an on the related financial statement items. auditor’s report and for no other purpose. To the fullest extent
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• We understood how the charitable company is complying permitted by law, we do not accept or assume responsibility to with those legal and regulatory frameworks by, making anyone other than the charitable company and the charitable inquiries to management, those responsible for legal and company’s members as a body, for our audit work, for this compliance procedures and the company secretary. We report, or for the opinions we have formed. corroborated our inquiries through our review of board minutes.
• The engagement partner assessed whether the engagement team collectively had the appropriate Janice Matthews, FCA Senior Statutory Auditor competence and capabilities to identify or recognise non-compliance with laws and regulations. The assessment For and on behalf of Menzies LLP, Statutory Auditor did not identify any issues in this area. Chartered Accountants Statutory Auditor We assessed the susceptibility of the Charity’s financial 2nd Floor Magna House statements to material misstatement, including how fraud 18-32 London Road might occur. We considered the opportunities and incentives Staines-upon-Thames that may exist within the organisation for fraud and identified TW18 4BP the greatest potential for fraud in the following areas; posting of fraudulent journal entries, authorisation, processing, Dated: 11 June 2024 and payment of fraudulent expenses and timing of revenue
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Company No. 03713232 (A company limited by guarantee)
FINANCIAL STATEMENTS
Statement of Financial Activities (including income and expenditure account)
Company No. 03713232 (A company limited by guarantee)
Financial Year Ended 31 December 2023
----- Start of picture text -----
2023 2022
INCOME AND ENDOWMENTS FROM
Dona ons and Legacies 677,524 1,163,641 1,841,165
Charitable Ac vi es 1,910 56,000 57,910
Other Trading Ac vi es 137,430 137,430
Investment Income 2,476 2,476
Other Income
TOTAL INCOME 819,340 1,219,641 2,038,981
569,974 20,000 589,974
256,847 1,181,596 1,438,443
826,821 1,201,596 2,028,417
NET INCOME / (EXPENDITURE) (7,481) 18,045 10,564
Transfers Between Funds
NET MOVEMENT IN FUNDS (7,481) 18,045 10,564
RECONCILIATION OF FUNDS
Total Funds Brought Forward 684,027 78,482 762,509
TOTAL FUNDS CARRIED FORWARD 676,546 96,527 773,073
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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.
Over The Wall Balance Sheet
As at 31 December 2023
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Note 2023 (£) 2022 (£)
14,233
241,089
255,322
17,100
173,268
426,923
617,291
(99,540)
517,751
773,073
773,073
45,638
727,435
773,073
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The financial statements have been prepared in accordance with the provisions applicable 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 22 May 2024
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Statement of Cashflows As at 31 December 2023
Company No. 03713232 (A company limited by guarantee)
----- Start of picture text -----
2023 (£) 2022 (£)
(2,339)
2,477
(222,957)
(220,480)
(222,819)
649,742
426,923
649,742 (222,819) 426,923
- - -
649,742 (222,819) 426,923
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Notes To The Financial Statements
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 2024 and high level forecasts for the period from 1st January 2025 to 31st December 2026. 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 2024 to 2025. In addition we have a pledge
support from English Provender through the Newman’s Own Foundation for 2024 and 2025 and substantial commitments from our major donors and trustees for 2024 to 2026. Our fundraising team are also continuing to focus on seeking funders in both trusts and foundations and corporates who are able to make multi-year grants, thus giving greater visibility of future funding.
Total reserves increased by a modest amount in 2023. The budget for 2024 has been set with full residential camps planned and taking into account planned revenue and capital expenditure on the Ockbrook project. 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.
Government grant income is recognised when performance conditions have been satisfied. 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 and an equivalent amount is included as Expenditure. 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 fundraising activities, the costs of fundraising staff and contractors, and an allocated 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 an allocated 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 resources.
See Notes 6 & 7 for further information.
C. ACCOUNTING ESTIMATES
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 1SA. 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 2019), 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.
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.
F. LEASED ASSETS
Rentals payable under operating leases are charged to the statement of financial activities evenly over the term of the lease.
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.
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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
| INTANGIBLE FIXED ASSETS TANGIBLE FIXED ASSETS Sofware Ofce & Computer Equipment Camp Equipment Motor Vehicles |
3 Years 3 - 5 Years 3 - 4 Years 5 Years |
|---|---|
DEPRECIATION
Intangible and tangible fixed assets are stated at cost less accumulated depreciation or amortisation. Individual fixed assets costing less than £500 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.
During the year, professional fees of £219,854 were incurred towards the development of a capital project site in Ockbrook, Derbyshire. The trustees took the decision to capitalise these fees, which are shown as additions to Leasehold improvements. See Note 13.
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 six 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 LIABILITIES 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. See Note 18.
Q. TERMINATION PAYMENTS
Staff termination payments are recognised immediately at the point they become unavoidable and are expensed.
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Total Funds
2023 (£)
3,000 738,504 741,504
164,045 78,728 242,773
245,671 219,183 464,854
259,039 127,226 386,265
-
5,769 5,769
677,524 1,163,641 1,841,165
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Donated goods and services consist of clothing, games, consumables, computer support services and other business services. Volunteers gave an estimated 1889 days of their time during the year (2022: 2100). The cost of volunteer time is not included as income or expenditure but was estimated to be valued at £284,000 (2022: £315,000)
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3. INCOME FROM CHARITABLE
Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
ACTIVITIES Funds (£) Funds (£) 2023 (£) Funds (£) Funds (£) 2022 (£)
INCOME FROM CHARITABLE ACTIVITIES
Other government grants - - - - 1,000 1,000
Income from partner charities 1,910 56,000 57,910 - 43,400 43,400
1,910 56,000 57,910 - 44,400 44,400
4. INCOME FROM OTHER TRADING Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
Funds (£) Funds (£) 2023 (£) Funds (£) Funds (£) 2022 (£)
ACTIVITIES
INCOME FROM OTHER TRADING ACTIVITIES
Fundraising events 132,241 132,241 85,133 17,500 102,633
Sponsorships and lotteries 5,047 5,047 3,117 3,117
Sale of merchandise and other 142 - 142 607 - 607
137,430 - 137,430 88,857 17,500 106,357
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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 2023 (£) Total 2022 (£) Note 7 Note 10 |
Staf Costs (£) |
Other Direct Costs(£) |
Support Costs(£) |
Total 2023 (£) |
Total 2022 (£) |
|---|---|---|---|---|---|
| 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 |
335,556 335,556 - - 666,552 346,830 319,722 1,002,108 |
58,625 111,079 50,605 1,849 418,731 360,317 58,414 529,810 |
143,339 143,339 - - 353,160 235,440 117,720 496,499 |
537,520 589,974 50,605 1,849 1,438,443 942,587 495,856 2,028,417 |
432,060 471,163 37,254 1,849 1,299,224 858,328 440,896 1,770,387 |
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 activitiesbased on estimates of usage. Trading costs include the set up costs for a lottery.
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7. ANALYSIS OF GOVERNANCE Raising Charitable Total 2023 Total 2022 Basis of Allocation
AND SUPPORT COSTS Funds (£) Activities (£) (£) (£)
Premises and office Costs 20,842 38,895 59,737 53,560 Staff FTE and direct usage
General insurance 2,270 4,401 6,671 5,967 Staff and volunteers FTE
Support staff costs, including payroll costs 89,724 247,063 336,787 222,850 Time estimates
Information technology and depreciation 12,580 29,353 41,933 28,660 Staff and volunteers FTE
Financing and bank charges 819 1,529 2,348 1,196 Staff FTE
Governance 17,104 31,919 49,023 31,585 Staff and volunteers FTE
143,339 353,160 496,499 343,818
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| 8. NET INCOME/ (EXPENDITURE) FOR THE YEAR | 2023(£) | 2022(£) |
|---|---|---|
| THIS IS STATED AFTER CHARGING Amortsaton Depreciaton for the year Rentals payable under operatng leases Auditors remuneraton |
20,300 18,640 35,739 15,774 |
20,650 17,964 29,356 10,350 |
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 (2022: Nil).
The charity has made third party indemnity provisions for the benefit of the trustees, at a cost of £241 (2022: £235). 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 | 2023(£) | 2022(£) |
| Wages and salaries Social security cost Pension costs Terminaton payments Payments to contractors |
1,098,432 95,494 64,588 643 29,609 1,288,766 |
899,437 77,453 47,534 - 24,450 1,048,874 |
| 2023 | 2022 | |
| Employee benefts over £70,000 EMPLOYEES EARNING OVER £60,000 NUMBER OF EMPLOYEES Average head count Average number of employees FTE |
1 40 31 |
1 37 28 |
Termination payments were made to employees during the period at the cost of £643 (2022: 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 Director of Marketing. The total employee benefits of the key management personnel of the charity were £449,270 (2022: £378,377). The increase in total cost of the management team reflects the effect of a pay increase given to all staff during the year, the appointment of a new Board Treasurer position in 2023, and the full year impact of changes made part way through 2022 as the charity rebuilt its resources after the COVID pandemic.
The charity pays pension contributions of 6% to a defined contribution pension scheme. At year-end the outstanding contributions payable to the scheme were £9,938 (2022: £7,837). 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 £192,280 (2022: £65,266).
| 12. INTANGIBLE ASSETS | Sofware(£) | Total(£) |
|---|---|---|
| COST At 1 January 2023 Additons Disposals At 31 December 2023 |
70,800 - - 70,800 |
70,800 - - 70,800 |
| AMORTISATION At 1 January 2023 Charge for the period Disposals At 31 December 2023 |
36,267 20,300 - 56,567 |
36,267 20,300 - 56,567 |
| NET BOOK VALUE At 31 December 2023 At 31 December 2022 |
14,233 34,533 |
14,233 34,533 |
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 2023 Additons Disposals At 31 December 2023 |
66,357 3,103 (4,896) 64,564 |
29,980 29,980 - - |
36,794 36,794 |
5,227 225,081 219,854 |
138,358 356,419 222,957 (4,896) |
|
| DEPRECIATION At 1 January 2023 Charge for the period Disposals At 31 December 2023 |
46,419 9,996 (4,896) 51,519 |
28,477 29,762 1,285 - |
21,463 28,822 7,359 |
5,227 5,227 |
101,586 115,330 18,640 (4,896) |
|
| NET BOOK VALUE At 31 December 2023 At 31 December 2022 |
13,045 19,938 |
218 1,503 |
7,972 15,331 |
219,854 - |
241,089 36,772 |
During the year, professional fees of £219,854 were incurred towards the development of a capital project in Ockbrook, Derbyshire. These fees have been capitalised and are included as additions to Leasehold Improvements
| 14. STOCK | 2023(£) | 2022(£) |
|---|---|---|
| T shirts and consumables | 17,100 | 16,900 |
| 15. DEBTORS | 2023(£) | 2022(£) |
| Amounts owed by SeriousFun Children's Network Prepayments Accrued income |
68,000 36,597 68,671 173,268 |
38,988 44,561 47,576 131,125 |
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| 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 2023(£) | 2022(£) |
|---|---|---|
| Trade creditors Social security Other creditors Accruals Deferred income (Note 17) |
21,840 27,203 9,938 31,559 9,000 99,540 |
48,358 22,336 7,837 24,032 4,000 106,563 |
17. ANALYSIS OF DEFERRED INCOME
| Deferred income consists of receipts from donors for charitable actvites and staf costs for 2023 and future years. |
Donatons for General Costs(£) |
Donatons Camp Cos |
for ts(£) |
Donatons for Staf Costs(£) |
Total(£) |
|---|---|---|---|---|---|
| Balance at 1st January 2023 Amounts released to income from donatons and legacies Amounts deferred in the year Balance at 31st December 2023 |
- - - - |
4,000 (4,000) 9,000 9,000 |
- - - - |
4,000 (4,000) 9,000 9,000 |
18. ANALYSIS OF MOVEMENTS IN CHARITABLE FUNDS
| 18. ANALYSIS OF MOVEMENTS IN CHARITABLE FUNDS | FUNDS | ||||
|---|---|---|---|---|---|
| CURRENT YEAR At 01.01.23 (£) Income (£) Expenditure (£) Transfers (£) At 31.12.23 (£) |
At 01.01.23 (£) |
Income (£) |
Expenditure (£) |
Transfers (£) |
At 31.12.23 (£) |
| RESTRICTED FUNDS FOR CHARITABLE ACTIVITIES Camper and Volunteer Wellbeing Programme RESTRICTED FUNDS FOR RAISING FUNDS TOTAL RESTRICTED FUNDS UNRESTRICTED FUNDS Designated operatng site fund General funds TOTAL UNRESTRICTED FUNDS TOTAL FOR CHARITABLE ACTIVITIES SeriousFun Children's Network - network grant Residental camps On-line camps Camperships General Funds HR & Recruitment |
- - 56,857 4,125 - 17,500 78,482 - 78,482 - 100,000 584,027 684,027 |
78,728 219,712 100,428 47,407 239,849 1,199,641 20,000 1,219,641 742,967 742,967 41,540 471,977 |
(76,374) (521,334) (209,053) (100,428) (47,407) (188,960) (1,181,596) (20,000) (1,201,596) (750,448) (750,448) (38,040) |
(50,889) - (50,889) 50,889 50,889 (50,889) |
3,500 2,354 7,500 14,784 - - 17,500 45,638 - 45,638 - 150,889 576,546 727,435 |
| PREVIOUS 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 |
RESTRICTED FUNDS
PURPOSE AND RESTRICTION IN USE
Camper and Volunteer Wellbeing programme Funding to provide for the emotional needs of campers and volunteers SeriousFun Children's Network - network grant Funding to support training and development of staff Camperships Funding for children from a specified geographic region or type Outreach Funding for outreach activities in communities HR & Recruitment Funding to support head office staff Fundraising resources Funding for specific fundraising resources or events Designated operating site fund Funding designated by the charity for securing a long-term operating base
| 19. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted funds(£) Designated funds(£) Restricted funds(£) Total at 31.12.23(£) |
Unrestricted funds(£) |
Designated funds(£) |
Restricted funds(£) |
Total at 31.12.23(£) |
|---|---|---|---|---|
| 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) |
255,322 420,764 (99,540) 576,546 |
150,889- 150,889 |
45,638 45,638 |
255,322 617,291 (99,540) 773,073 |
| Unrestricted funds(£) |
Designated funds(£) |
Restricted funds(£) |
Total at 31.12.22(£) |
|
| 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 reserves are calculated by deducting intangible and tangible fixed assets from Total Net Assets, and at the end of 2023 were is £321,224 ( 2022 £512,722).
20. COMMITMENTS UNDER OPERATING LEASES
| The total of future minimum lease payments under non-cancellable operatng leases are as follows: |
Land & Buildings | Land & Buildings | Other Operatng Leases | Other Operatng Leases |
|---|---|---|---|---|
| 2023(£) | 2022(£) | 2023(£) | 2022(£) | |
| Within one year Between one and fve years |
30,600 17,850 |
32,078 14,062 |
2,335 1,672 |
2,163 2,485 |
Lease payments of £35,739 were recognised as an expense during 2023 (2022: £29,356)
21. FINANCIAL INSTRUMENTS
| 21. FINANCIAL INSTRUMENTS | ||
|---|---|---|
| Over The Wall has basic fnancial instruments within the balance sheet including: | 2023(£) | 2022(£) |
| Cash at bank and in hand Debtors Accrued income Creditors |
426,923 68,000 68,671 21,840 |
649,742 38,988 47,576 48,358 |
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.
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OTHER INFORMATION
23. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES.
| 23. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES. |
2023(£) 23. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW |
2022(£) |
|---|---|---|
| Net income/(Expenditure) for the reporting period (as per Statement of Financial Activities) ADJUSTMENTS FOR: Investment income Depreciation and amortisation charges Loss/(profit) on sale of fixed assets (Increase)/decrease in stocks (Increase)/decrease in debtors (Decrease)/increase in creditors NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES |
10,564 (2,477) 38,940 - (200) (42,143) (7,023) (2,339) |
121,566 (383) 38,614 (57) 14,155 39,488 24,716 238,099 |
24. CAPITAL COMMITMENTS
25. POST BALANCE SHEET EVENTS
The lease for Ockbrook School was signed and executed in May 2024, and a grant of $400,000 was received from SeriousFun Children’s Network in support of the project.
Reference And Administrative Information
Over The Wall
Charity Name
1075361 (England & Wales) SC043191 (Scotland)
Charity registration numbers
Company registration number
3713232 (Registered in England and Wales)
Principal address and registered office
Langstone Park Langstone Road Havant PO9 1SA
Kevin Mathieson, CEO & Company Secretary Allan Jolly, Director of Business Development Anna Wall-Budden, Director of Development Caroline Talboys, Director of Finance Emma Graver, Head of Marketing & Communications Kelly Campbell, Camp Director (resigned December 2023) Sally McCluskie, Director of Nursing
Senior Management Team
Trustees and Directors
Joe Cronly, Chairman Alma Lawrie Andrew Richards Anne Prendergast (resigned January 2024) Cynthia Davis Dr Catherine Wales (appointed September 2023) Duncan King Jocelyn Sharp John Bremridge Jonathan Goring Kelly Koltes (resigned June 2023) Margaret Blankson (resigned September 2023) Mark Fidler
Neil McDonald Richard Chapman Sebastian Stachowiak (appointed March 2023) Thom O’Neill (resigned June 2023) Zachary Boulden (appointed September 2023)
Auditors
Menzies LLP
Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP
Bankers
Handelsbanken, 1000 Lakeside North, Portsmouth PO6 3EN
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LOOKING AHEAD
oo -
Contact Us 02392 477 110 info@otw.org.uk www.otw.org.uk
Over The Wall, Langstone Technology Park, Havant PO9 1SA
Sy OVER THE WALL Registered office: Langstone Technology Park, Langstone Road, Havant, Hampshire, England, PO9 1SA Registered 44 SV Annual Impact Report & Accounts a seriousfun camp in England no. 03713232. Over The Wall Registered Charity England & Wales: 1075361 | Scotland: SC043191 2023