2024-12-31-accounts

OVER TttEWAL r CAMP UK Children's Charity 2024 nual Ofsted Outstanding Provider

A very warm welcome to our 2024 Annual Review

Contents

3 A note from our CEO

4 Making a difference

Our year in numbers Volunteering Our Values Fundraising Our Ockbrook Site Financial Information

34 Financial statements 2024

Financial Statements Notes to the Financial Statements

46 Other information

20 Governance

Reference and Administrative Information

Trustees Report Statement of Directors Responsibilities Auditor’s Report

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Annual Report and Financial Statements 2024

Our undoubted highlight of the year, amongst so many positives, was the acquisition of a longterm home for Over The Wall Camp at Ockbrook near Derby to use as both our headquarters and for running residential camps.

In the meantime, we continue running our camps at different rented venues throughout the UK and in 2024 we once again upheld our mission to make a tangible difference in the lives of children facing serious health challenges and served 826 campers, a 41% increase on 2023. In addition to masses of positive feedback from campers and their families, we were recognised once again as an “Outstanding Provider’ by Ofsted. You can read more about what we achieved this year further into this report.

On 8 May 2024, we finally signed a 40 year lease on the former school site and have spent much of the year finalising architects’ drawings, obtaining planning permission and fundraising for the first phase of renovation works.

The wonderful 17-acre site offers so much potential for the charity, and we are working extremely hard on all fronts to raise the capital necessary to open the site for camp in 2026.

Before I conclude I would like to express my deepest gratitude to all the people who continue to commit to this wonderful charity in so many ways. They include our staff team, trustees, patrons, ambassadors, volunteers, donors, corporate partners and supporters.

There are many benefits to us operating from this site, but the principal ones are the ability to serve many more beneficiaries; to use the site to run residential camps for other children’s health charities; and generate income by letting parts of the premises when not being used for charitable activities to offset the additional running costs of the site and plough back into the charity. We are also extremely excited about shaping the venue to meet the needs of our beneficiaries.

Most of all I would like to thank the many carers and parents who entrust us to look after their often-vulnerable children at our many different camps. I hope we repaid your trust in us by helping your children rediscover the mischief, magic and joy of childhood.

Taking control of the Ockbrook site is a step change for the charity, but it has been in planning for a long time. While it brings some short term cost pressures to run the site alongside our existing operations as it is being developed, we are confident that this is a valuable investment in our future and significantly enhances the medium to long term outlook.

Camp is the happiest, safest, most wonderful place, full of love from the moment you arrive to the moment you leave. - Sally, Parent Camper

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Over The Wall Camp UK Children’s Charity

Over The Wall Camp make

More than 1 in 10 children in the UK have a long-term illness, and owing to advances in paediatric clinical treatment, more children than ever are living longer with a chronic health condition.

Many of these children remain in treatment for lengthy periods and are often unable to engage in normal childhood activities, leaving them isolated, lonely, and vulnerable.

Parents tell us they can feel overwhelmed and powerless watching their children become increasingly withdrawn and unable to enjoy their childhood.

Founded in 1999 by the late Oscar-winning Hollywood actor and philanthropist Paul Newman and UK businessman Joe Woods, Over The

Wall Camp (OTWC) is the only UK charity providing free-of charge residential activity camps for children and their families specifically designed to address the psychosocial impact of living with a serious, long-term health condition. We empower children and their families to explore beyond the perceived limitations of illness to rediscover the magic of childhood.

Awarded ‘Outstanding Provider’ status by Ofsted, OTWC’s programmes, which have been academically researched and independently evaluated in numerous studies, achieve transformational outcomes, including improved confidence, self-esteem, resilience, and a sense of belonging. Beneficiaries also show more positive relationship skills, improved social skills and interest in social activities.

In 2024, OTWC served 826 beneficiaries at camp and a further 786 beneficiaries attended our online Camp in The Cloud sessions. Our programmes are supported by a huge team of over 200 volunteers including a team of paediatric clinical professionals and is trusted by parents, NHS, and charity partners to ensure that the highest standards of medical care underpin all that we do.

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4 Annual Report and Financial Statements 2024

Outcomes: The difference

Improve psychosocial wellbeing

Develop coping strategies, resilience and independence

Increase connectivity and friendship

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6 Annual Report and Financial Statements 2024

2024 in numbers

Our Volunteers

Between 96% - 100%

Our Campers

99% felt supported by staff and fellow volunteers

473 volunteering places filled

826 92% residential reported campers feeling happier

were extremely satisfied or satisfied with the OTWC camp team in terms of engagement, approachability, friendliness, and knowledge about the programmes.

139 returning 95% volunteers made a friend & would recommend 98 volunteering at new volunteers OTWC to a friend

786 85% Camp in felt less the Cloud isolated

88% 1045 felt more Boxes sent positive about for Camp in the future the Cloud

I’m much more confident now and have higher selfbelief.

Our Outcomes

Short Term

Just for fun!

Improved resilience, independence, confidence and selfesteem, relationships with family and friends, increased opportunity to try new things, and increased support network of friends. Reduced feelings of isolation and stigma

2597 116 marshmallows activity eaten sessions

Medium Term

Increased skills, changed attitudes or values, modified behaviour, improved coping.

Long Term

38 unlimited dance mischief and parties ~~magic!~~

Improved positive identity, social competence and independence.

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Annual Report and Financial Statements 2024

Camp gave us a sense of belonging we've never experienced before

Oscar and Hannah’s week of ma ic g

Oscar is an energetic and busy 10-year-old who lives with his mum, dad, and 12-year-old sister, Hannah.

realise that they’re not alone.”

Being familiar with the quick referral process, straight away Dr Zoe spoke to the family and then referred them to Over The Wall Camp. Although Kim was scared about them going away for a week, she applied for their places at camp. Then, in summer 2024, we welcomed Oscar and Hannah to our Midlands Health Challenge and Siblings Camp, where they enjoyed five days of fun!

In 2023, Oscar and his family’s lives changed. Kim, Oscar’s mum, is a children’s nurse. When she arrived home after a long shift, Kim found her husband, Alex, trying to give Oscar rescue breaths. Oscar was having a seizure.

Oscar’s seizure lasted 35 minutes. When he arrived at hospital, he was rushed into the A&E’s resus area, and he was then admitted to the High Dependency Unit. Thankfully, Oscar recovered from the seizure, and over the following few weeks he had lots of tests to determine the cause of it.

Before camp, Kim said Oscar could be quite unsure of himself and was often very nervous. Oscar very rarely stepped outside of his comfort zone.

But Oscar returned from camp glowing with pride and much more confident. “We are so grateful that Oscar was referred. Camp has really helped Oscar to grow and develop. Since camp he is willing to try so much more he has been a lot braver. He constantly talks about camp, with such positivity.”

As a result of these tests, Oscar was diagnosed with focal epilepsy with secondary generalisation.

Kim explained “Oscar’s life changed overnight after his seizure. Suddenly, he had to be supervised all the time. I couldn’t let him go to the park down the road with his friends. His freedom shrunk.”

Oscar told us “I learnt that I can be brave”. When he went home, he was excited to tell his parents about one particular experience at camp… going on the zip line! “I am never that brave normally” Oscar told us. Surprised by his adventurous side, Kim told us “He must have felt very safe and supported to even try something like that.”

Understandably, there was a big effect on the whole family. Kim told us “I felt pretty traumatised. Whenever he was on his own for brief moments, I worried that I’d walk back into the room to him having another seizure.”

When Oscar was in hospital, he met Dr Zoe, who volunteers for Over The Wall Camp in her spare time. Dr Zoe said, “Oscar was really unwell, upset and confused about what his life would be like with this new diagnosis.” While she was looking after Oscar in hospital, Dr Zoe thought that he could really benefit from the mischief and magic of camp when he was well enough.

As well as discovering how brave he is, another lasting impact of camp is that Oscar also made friends. He told us that was the best bit of camp!

Hannah got just as much out of camp as her brother did. Talking about her time at camp, Hannah explained, “It made me feel great because I could be myself.”

Hannah loved sitting around the campfire, toasting marshmallows, and making friends.

A year after Oscar’s stay in hospital, Dr Zoe heard from a colleague that he was finding things difficult. “I heard from a member of the team how much Oscar was struggling with coming to terms with his diagnosis and the ongoing symptoms it was giving him.”

Kim told us that since camp, Hannah has been more compassionate, empathetic and thoughtful towards others. The week had such an impact on her that she hopes to volunteer with Over The Wall Camp when she is older.

His sister Hannah was struggling too. “Hannah had found the process of Oscar’s diagnosis difficult and was desperate to meet another sibling going through a similar thing. I knew they were both perfect for Over The Wall Camp and I wanted them to have the opportunity to meet others like them and

Kim said, “I was so scared letting Oscar go. But knowing there were doctors, nurses and paramedics there really settled my nerves. I knew should the worst happen they’d take excellent care of him.”

From the moment they get there, there’s a lovely group of people greeting the children, making them feel at ease. I could feel the warmth and welcoming vibe, I knew they would be safe and happy. - Zoe, Parent

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Annual Report and Financial Statements 2024

Volunteering 2024

On the horizon

Over The Wall Camp would not be able to deliver all of our amazing services without our dedicated volunteers.

In 2024, 473 volunteer places at camp were filled by 237 volunteers. 57 clinical volunteer places were filled by 13 doctors, 9 nurses, 4 paramedics, some doing more than one camp. Our online service, Camp in the Cloud had a further 19 volunteers.

During the 2024 season we hired a new Assistant Camp Director, with specific responsibility for volunteering, to develop this area further. We have implemented a new Volunteer management system and online training platform towards the end of 2024. We look forward to seeing how these new tools improve organisational efficiency and user experience moving forward.

Volunteer experience

In response to volunteer input, during 2024 we redesigned our volunteer training days, levelled up our support tools and resources and offered Volunteer Wellbeing spaces at all our weeklong camps so volunteers could rest and recharge in between moments of camp magic. This was a great success and we received fantastic feedback. 95% of volunteers would recommend our volunteer opportunities to a friend and 95% of volunteers made new friends at camp.

Volunteer committee

After the success of our Volunteer Committee revitalisation in 2023, we further focussed the work of this group in 2024. We welcomed new committee members, engaged in collaborative brainstorm sessions, and have generated some exciting new ideas and developments for the 2025 season. We recognise that leveraging volunteer knowledge is an essential part of continuing to level up our service delivery for campers, families and volunteers.

Clinical volunteering partnerships

In 2024, we were excited to partner with Birmingham City University to offer student nurses the opportunity to gain valuable hands-on experience through elective placements at our camps. This successful collaboration will continue in 2025, providing further opportunities for nursing students to engage with our transformative programs. Looking ahead, we are expanding our volunteering efforts in 2025 by partnering with the Joint Hospital Group at Portsmouth to offer placements for military nurses. Additionally, we are liaising with Robert Gordon University in Aberdeen to provide student nurses with placements at our Scotland camp. These initiatives will not only enhance the support we provide at camp but also offer students a unique and impactful learning experience.

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Annual Report and Financial Statements 2024

Fundraising 2024

2024 was a positive but challenging year for Over The Wall Camp’s fundraising efforts, as the team worked concurrently on the start of the Capital Campaign, alongside fundraising for core charitable activity. A total of £2,631,679 was raised in the year, up by 8% from £2,038,981 in 2023. This was made up of £1,873,520 of revenue income (down 8% on 2023, in part because some of our regular supporters chose to fund our capital project) and £760,159 of capital income (2023: nil).

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.

by 8% from £2,038,981 in 2023. This was made All fundraising activities at Over The Wall up of £1,873,520 of revenue income (down 8% Camp continue to be organised, facilitated, on 2023, in part because some of our regular and stewarded by the in-house OTWC staff supporters chose to fund our capital project) team. We have a Capital Trust fundraising and £760,159 of capital income (2023: nil). consultant working for us under the direct management of our Director of Moving forward, as we continue to Development, but other than this, we do fundraise for both capital and revenue not use any third-party or ‘on behalf of’ income in tandem, we are continuing to fundraising professionals. diversify and strengthen our fundraising portfolio. 2024 was a fantastic turning point In line with our legal and moral obligations for us in setting down roots within a new, as a charity, we continue to adhere to all permanent – and hugely supportive – ethical and responsible fundraising practices. community in Derbyshire, comprising both We are registered with the Fundraising local residents and local businesses. The Regulator; we comply with the Code of appointment of a Regional Head of Corporate Fundraising Practice (of which there were no Partnerships and a Senior Regional Fundraiser breaches in 2024) and our updated fundraising enabled us to gain significant momentum in handbook provides guidance and processes these areas towards the end of 2024, teeing for those raising funds on behalf of the charity. us up for a strong 2025. We continue to be aware of our professional

In line with our legal and moral obligations as a charity, we continue to adhere to all ethical and responsible fundraising practices. We are registered with the Fundraising Regulator; we comply with the Code of Fundraising Practice (of which there were no breaches in 2024) and our updated fundraising handbook provides guidance and processes for those raising funds on behalf of the charity. We continue to be aware of our professional and moral obligations to protect vulnerable people, by ensuring our staff team is suitably trained in this area, and by ensuring that our method of fundraising does not place pressure or unreasonable intrusion on any prospective donor. In 2024 we received no complaints in response to our fundraising work.

As with 2023, 2024 saw an increased interest in new and exciting fundraising events, such as our inaugural ‘Climb the Capital’ challenge, in which participants scale three iconic London skyscrapers. This took place for the first time in October, achieving great success. This event will be an annual fixture in London’s calendar and will continue to grow as a significant fundraiser for OTWC. In addition to sporting events, we continued to assess the appetite for more formal ‘special’ events, such as our Gala, and took away learnings for even greater ambitions in 2025.

We are truly grateful to everyone who has supported us during the past year, whether financially or with gifts of services and goods: our principal supporters are listed opposite, though there are countless others we wish we could include. We remain sincerely thankful for every contribution, no matter its size, and throughout the organisation we are always aware that our ongoing growth and development is entirely reliant on the generosity of those around us.

We benefit immensely from the generous support of the Kentown Wizard Foundation and Newman’s Own Foundation, for which we remain immensely grateful. We were also supported during the year by numerous

Trusts and Foundations

Corporates

Awards for All, England Abercrombie & Fitch Baron Davenport’s Charity Abri BBC Children in Need AIT Home Delivery Better Breaks Armsons Barlow Bruce Wake Charitable Trust AT&T Chandris Foundation Trustees Limited Atlantic Research Group Charles S. French Charitable Trust Barratts PLC Cruden Foundation Carrington West Domlal Trust Colart /Snazaroo Doris Field Charitable Trust Colliers Douglas Bader Foundation English Provender Company Esmee Fairbairn Foundation Fatface Frank Litchfield General Charitable Trust GBRTT George Fentham Birmingham Charity Hasbro Gowling WLG Highcroft Investments National Lottery Community Fund Liberty Specialty Markets Pleasance Trust MarketForce Live Q Charitable Trust Newmans Own Foundation Samuel Storey Family Charitable Trust Novo Nordisk The W E D Trust Phillips 66 The 29th May 1961 Charitable Trust PwC The Alice Ellen Cooper Dean Charitable Sempre Analytics Foundation SS&C The Ammco Trust Uniphar The Britford Bridge Trust Warburg Pincus The Childhood Trust XPO Logistics The Childwick Trust The Dominique Cornwell & Peter Mann Family Foundation The Ernest Kleinwort Charitable Trust The February Foundation The Fifty Fund The Gannochy Trust The Grant Foundation The Helen Robertson Charitable Trust The Helen Roll Charity The Hugh Fraser Foundation The Joseph and Ann Slater Memorial Fund “art The Kentown Wizard Foundation The Lawson Trust The Michael Marsh Charitable Trust The Openwork Foundation The Rank Foundation Limited The Shanly Foundation The Sobell Foundation —i ~ = :a The Zochonis Charitable Trust ——, —— WO Street Charitable Foundation

Thank you

Major Donors Gordon Cooper Joe and Tamsin Cronly Mark and Rachel Fidler Lara Zibners Lohr Kevin Mathieson Alex McCuaig Chris Pugh Mark & Kate Siggers

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14 Annual Report and Financial Statements 2024

Over The Wall Camp UK Children’s Charity

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16 Annual Report and Financial Statements 2024

Financial Information

We are proud of our long track record of growth, as shown in the charts below. 2024 was a record year with total income generation up 29% to £2.6m, and camper numbers up 41% to 826, heading back towards the levels we had achieved before COVID. However, this masks some weakness in operating income which declined slightly due to a difficult economic environment and as some of our funders switched to supporting the capital campaign. We reported a surplus of £206k (comprising a capital surplus £485k and an operating deficit of £279k) and charitable funds increased to an all time high of £979k.

See discussion of Financial analysis on p26 and analysis of reserves on p27 for further details.

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Income £’000 2,631
2,600
2,400
2,200
2,039
2,000 1,892 760
1,800
1,686
1,567
1,600
1,454
1,400 1,352
1,225
1,185
1,200
1,053
1,000 1871
0
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Capital Revenue
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Net Surplus £’000

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283
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300
250
206
200
150
123
122
100
50 41 49
22 32
1 11
0
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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Camper Numbers Served

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1,572
1,600
1,500
1,400
1,300 1,272
1,200
1,100
1,015
1,000 760
900
866
826
786
800
689
700
667 667
609
574 571 584
600
500 1871
0 0 0 0 0 0 0 0
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Residential Camp Non-residential (Camp in the Cloud and Camp365)
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Total Net Assets £’000

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979
1,000
900
800 763 773
700
641
592
600
500
400
309
300 277
255
200
131 1311 13232
100
0
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
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18 Annual Report and Financial Statements 2024

Trustees Report

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 Mission

As a result of long-term health conditions, more than 1 in 10 children in the UK can be denied a carefree childhood, and this number is growing.

We empower children and families to explore new possibilities to rediscover the fun and magic of childhood.

Our Values

BELONGING , AUTHENTICITY , and GROWTH are our core values.

These principles embody safety, inclusivity, integrity, and trust, fostering a positive culture within Over The Wall Camp. They empower staff, volunteers, and campers to freely express themselves, forge meaningful bonds, and pursue their potential.

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21 Over The Wall Camp UK Children’s Charity

Annual Report and Financial Statements 2024

Therapeutic Recreation

Safeguarding Children Commitment

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

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

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

Quality Assurance

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 Camp enjoys a continuous cycle of quality improvement from year to year.

In 2024, our residential camps were inspected by Ofsted, who designated us as ‘Outstanding’.

No inspection was carried out by the Care Inspectorate, who oversee our Scottish camps.

SeriousFun Children’s

Network

More than 30 years ago, the Hollywood actor Paul Newman, 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 Camp is the UK member of the SeriousFun Children’s Network, a growing community

of 30 independent camps, all serving the needs of children with serious illnesses and their families, always free of charge.

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

Custodian Trustee Arrangements

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

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.

In 2024 we recruited more staff from an ethnically diverse background; revamped our staff-based EDI working group; concluded an EDI based review of all policies; approved an EDI development strategy; made EDI a standing item in our senior management meetings led by the chair of the EDI working group; and agreed that Over The Wall Camp will join the Disability Confident Scheme.

I’m proud I opened up about my arthritis. I have always found it difficult to talk about, but cabin chats at camp made me realise everyone has a personal struggle and we should be proud of who we are. - Izzy, Health Challenge Camper

Our Therapeutic Recreation programme (also known as TR) empowers children to build confidence and resilience by encouraging them to step out of their comfort zones and try new things.

There are 4 steps and at the centre of them all is ensuring that our campers are having fun!

FUN! ee

Challenge

We use “Challenge by Choice” to support campers in selecting their own journey of challenge in a way that feels attainable and like an achievement. Campers will look back on these accomplishments with positivity and feel more confident to take on the next challenge.

Success

We celebrate success in direct and meaningful ways by describing, labelling and praising the great things that our campers do.

Reflection

At camp, we have purposefully built in reflection throughout our programme in both structured and unstructured times to allow campers to feel proud of their achievements.

Discovery

This is the combination of all of the elements above, and leads to our campers discovering and rediscovering talents, abilities and personality traits within themselves. Memories and experiences of camp are taken with them to positively change their everyday life.

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Annual Report and Financial Statements 2024

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 2024.

1. Operational Delivery

We will continue our recovery from the COVID years and in 2024 seek to increase the number of beneficiaries attending our residential camps to over 800.

We met this target, serving 826 beneficiaries during the year, an increase of 41% over 2023.

2. Financial Health

We will generate a surplus each year in order to add to our reserves.

In aggregate, we achieved a surplus of £206k and increased total charitable funds to £979k.

However, as discussed in greater detail on p26 below, this reflects a strong capital surplus of £485k, as we raised money to fund the capital project that we expect to spend in 2025 and 2026, and an operating deficit of £279k, due to a combination of lower income (as some regular donors chose to support the capital campaign) and additional expenses (to operate the Ockbrook site while still running camps in rented facilities). This operating deficit includes a non-cash rent charge of £166k, and in our view it is more meaningful to look at the adjusted operating deficit of £113k which excludes this non-cash charge.

3. Organisational Health

We will be graded ‘Outstanding’ by OFSTED.

We achieved this target.

4. Charity Development

We will acquire a permanent site for Over The Wall and seek to be running services from that site by 2025.

We have made significant progress towards this target, although it has taken longer than we had initially hoped.

We signed the long-term lease for Ockbrook in May 2024, which is a critical milestone. However, as the lease negotiations took much longer than expected, this has had a knock on effect on our timetable which has been put back by a year and our expectation is now to open camp in mid 2026.

This delay was already clear at the time of publishing our 2023 accounts, and during 2024 we have completed a number of significant steps in the project. Since signing the lease, we have been able to finalise our architectural designs and were successfully granted planning permission for Phase 1 of the renovation works in October 2024. This allowed us to formally launch our capital campaign (as major funders typically require planning permission to be in place), which has got off to a good start. We have also undertaken a detailed tender process for the building work and are about to appoint a contractor. While there are many contingencies remaining, we remain on target to open in mid 2026.

2024 Residential Camp Attendance

Health Challenge ~~o~~ Siblings ~~o~~ Adults (at Family Camp)

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108
100
83
78
72 75 74 76 77
75 68 62
3
53
50 35 31 33 34 28 38 52 36 54
22
22 22 17 22 34
25 23
15
33 18 20 18 17 16 40 31 73 19 20
2024 Camp in the Cloud Attendance
Campers Attended o Boxes sent to number of campers
300
250
279
200
225 179
150
141
143
100
78
50
147 59 166 181 130 103
& Siblings Camp SouthFamily Camp DRWFFamily Camp MidlandsFamily CampAnthony NolanFamily Camp ScotlandFamily Camp & Siblings Camp & Siblings Camp & Siblings Camp Midlands Family Camp Allergy UKFamily Camp
South Health Challenge Scotland Health ChallengeMidlands Health ChallengeMidlands Health Challenge
OTW Family CampJanuary OTW Family CampFebruary OTW Family CampMarch OTW Family CampOctober Allergy UKFamily Camp DRWFFamily Camp
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Annual Report and Financial Statements 2024

Over The Wall Camp UK Children’s Charity

Financial Review

2024 was a successful year of growth with a significant increase in camper numbers, up 41% to 826 (2023: 584). Our virtual camps remain popular and a valued - experience by our young people with some 1,252 ben eficiaries receiving Camp in The Cloud boxes from us and 782 logging in online on their chosen activity day.

work starting in the second half of 2025 with a view to opening in summer 2026.

• The Ockbrook project has led to our financial report ing being rather more complex than in prior years, as our accounts now reflect a combination of: a) income generation to fund our charitable operations, b) fund raising for the capital project, c) operating expenses relating to our usual camp operations using rented facilities, d) additional operating expenses relating to running the Ockbrook site before it opens, and e) capital expenditure on the Ockbrook project (to date primarily on professional fees relating to design work).

In the first quarter of 2024, we also spent significant - time and resources finalising the 40-year lease for Ock brook, which will now be the permanent base for the Charity. The lease was finally executed in May 2024, and we were successful in being granted planning permission for our planned development of the site in October 2024. We anticipate the first phase of building

Unrestricted operating funds (£) Income and expenditure summary for 2024	Unrestricted operating funds (£) Income and expenditure summary for 2024	Restricted operating funds (£)	Total operating funds (£)	Restricted capital funds (£)	Total funds (£)
Total income Total expenditure Net surplus/ (defcit)	849,646 1,191,044 (341,398)	1,021,874 959,226 62,648	1,871,520 2,150,270 (278,750)	760,159 275,032 485,127	2,631,679 2,425,302 206,377

Income - Operating Funds

Summary

We achieved total income of £2,631,679 (up by 29% - from £2,038,981 in 2023), of which £1,871,520 compris es restricted and unrestricted operating funds (used to fund the operating expenses relating to our ongoing camp operations, as well as the costs of Ockbrook prior to opening) and £760,159 comprises restricted capital funds.

Total operating funds were down by 8.2% to £1,871,520 compared to last year (2023 £2,038,981), in part due to a challenging fundraising market, and in part as some existing donors chose to support our capital project instead of operations.

Corporate donations decreased by 14% to £400,832 due to smaller donations from our corporate partnerships. This decrease was primarily due to the present economic conditions felt in general across the charity sector. We were again significantly supported by the SeriousFun Childrens Network, with their grants totalling £127,779.

This year, we reported a total surplus of £206,377 (compared to a small surplus of £10,564 in 2023). This is made up of an operating deficit of £278,570 and a capital surplus of £485,127.

Under the terms of the lease for Ockbrook, we paid no cash rent in 2024 as we were in an eight-month rentfree period. However, we are obliged to include a noncash rent of £165,868 to the accounts under current generally accepted accounting principles (see Note 22). Excluding this non-cash rent charge, our adjusted operating deficit was £112,702. This deficit is principally due to some donors choosing to support our capital project rather than funding our operations, and OTW taking over the employment and legal responsibilities for the existing Ockbrook staff and maintenance of the grounds and buildings from May 2024, which added £122,245 to operating expenditure.

We continued to run partnership camps with other charities, and our partnership income increased by 69% to £98,154. This significant increase was due to a new partner sponsoring a camp in 2024.

Donations from individuals, clubs and societies declined by 5% to £365,677. The Charity is hugely grateful for the continued support of our many individual donors, particularly our patrons, trustees, and ambassadors. We held our Fundraising Gala in December 2024, which raised a gross income of £101,517; even though this is a decrease of 23% from 2023, we were pleased with the result considering today’s financial climate. - The Gala also allowed us to promote the Charity’s activ ities and our Capital campaign.

Our capital surplus has primarily arisen as we have been raising funds to cover construction costs, but as construction has not yet started, to date we have only incurred professional costs relating to the design and planning permission process and fundraising and other management expenses relating to the capital project. We expect to spend these funds over the next 12-18 months on the Ockbrook capital project.

• Grants from trusts, foundations, and similar bodies in creased by 1% to £747,187. One of our most important funders, The Kentown Wizard Foundation, gave us a substantial sum towards our Residential camps and a significant pledge for 2025. We are enormously grateful for their continued support.

Income – Capital Funds

• In 2024 we raised £760,159 from a combination of cor porate partnership, trusts and foundations and major donors. Our capital campaign has also already secured - further pledges of approximately £500,000 and in ad dition we have made numerous funding applications which we expect to generate a further £2.5-2.8m in 2025 and 2026 and enable us to cover the capital costs of the first phase of The Ockbrook project.

Operating Expenditure

Total operating expenditure increased by 6% to - £2,150,270 from £2,028,417 in 2023. The increase in cludes the additional costs of the rent for Ockbrook (which accounted for £165,868) and running costs of - the new site (which accounted for £122,245). As not ed above, rent is an accounting charge (see note 22) and no cash rent was paid in the year. These additional - costs were offset by funding the direct costs of our cap ital campaign team and part of the costs of other senior members of the management team based on time dedicated to the capital project out of restricted capital funds (which amounted to a total of £275,032).

Adjusting for these factors, our operating expenditure was up by around 5% on 2023 levels, despite increasing the numbers of campers served in 2024 by 41%.

The cost of charitable activities increased by 11% to £1,602,607, principally due to staff numbers and the cost of rented facilities and outside activities for residential camps. We have also continued to develop our online digital programme during the year.

The costs of raising operating funds decreased by 7% to £547,663 in 2024, in part due to allocation of a portion of the senior fundraising team to the capital project. The costs of raising funds also include £59,622 of direct expenses for the December Fundraising Gala (including venue hire and catering), which generated a profit of over £40k.

Governance and support costs increased by 75% to £868,315 in 2024. This increase is due to the added rent and running cost of the Ockbrook site, which amount to £288,113, and the additional support cost of £159,542 towards the stewardship of the capital project.

• 75% of our support costs are allocated to charitable ac tivities, and 25% to raising revenue funds. Details are shown in Note 7.

Capital expenditure

In addition to Ockbrook operating expenses mentioned above, capital expenditure of £177,278 was incurred in 2024 on professional fees relating to the detailed design work done to date. Including prior years, we have now capitalised a total of £400k, and expect a further £3.03.5m of capital costs as we complete the first phase of the project in 2025 and 2026.

Non-Ockbrook capital expenditure is minimal (£6,639 in 2024).

Reserves

In line with guidance from the Charity Commission, the trustees have reviewed the Charity’s current reserves policy reflecting that the balance sheet now includes both capital and operating reserves due to the Ockbrook project.

As in prior years, the most significant financial risks to the Charity are an increased requirement for working capital to cover growth plans (particularly in the light of our plans at Ockbrook), changes in the timing of receipts, and an inability to generate sufficient income to cover expenditure.

The trustees have adopted a revised definition of free operating reserves to adjust for certain balance sheet items relating to Ockbrook (which is shown in Note 21), and have set a clearer timeframe to increase free operating reserves from 3 to 6 months of budgeted expenditure. The reserves policy now reads:

Trustees have determined that it would be prudent to hold a minimum level of free operating reserves equal to 3 months’ budgeted expenditure, with the aim of increasing that to 6 months’ budgeted expenditure by 2029, to ensure we have sufficient financial resources available to support the larger scale of the charity, which comes from operating our own facility.

At the end of 2024, free operating reserves were £539,231, equivalent to 3.1 months of 2025 budgeted expenditures.

Equivalent figures for 2023 were £321,224 (1.4 months of 2024 budgeted expenditure). This is lower than the targeted level of 3 months, but did not include a grant of $400,000 (approximately £320,000) which had been made in summer 2023 but was not recognised at year end as one condition (the signing of the Ockbrook lease) had not yet been satisfied. If this grant had been included, 2023 unrestricted reserves would have been 2.8 months of 2024 budgeted expenditures.

We also hold restricted operating reserves of £90,786 which can be used towards camp operating expenditures (2023: £45,638) and capital reserves of £502,627 (2023: designated reserves of £150,889).

26

27

Annual Report and Financial Statements 2024

Over The Wall Camp UK Children’s Charity

Structure, Governance And Management

Over The Wall is a charitable company limited by guarantee, incorporated on 9 February 1999 and registered as a charity with the Charity Commission on 5 May 1999 and separately with the Scottish Charity Regulator on 7 June 2012. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, each member is required to contribute an amount not exceeding £10.

The Board of Trustees

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

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

On appointment, Trustees are provided with access to the Trustee Handbook which includes information - about the charity as well as details of trustees’ respon sibilities.

Trustees are also encouraged to visit an Over The Wall camp. Trustees have the ultimate responsibility for ensuring the charity is solvent, well-run, and delivering the charitable outcomes for the benefit of those for which it has been set up. They are responsible for the overall management and strategic direction of the charity.

The Chief Executive is appointed by the Trustees to manage the day-to-day operations of the charity. The Board of Trustees generally meet four times per year to discuss and consider strategic and other matters. The - Chief Executive Officer and other members of the sen ior management team, as appropriate, will also attend these meetings, but have no voting rights. Joe Cronly was Chair for the whole of 2024 and the Trustees who served during the year are shown under Reference and Administration Information at the end of this document.

Board Committees

A number of committees and advisory groups have been formed to support the Board of Trustees and to provide a greater depth of direction and governance on

specific aspects of the charity. These committees and their respective responsibilities are set out below:

Executive Committee

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

Operations Committee

The Operations Committee is chaired by a Trustee with membership comprising individuals with extensive camp experience, primarily as volunteers, while including other perspectives, such as parents. It typically meets three times a year, with additional meetings as required. The primary meeting takes place in January, to review the detailed management evaluation from the previous year and camp plans for the year ahead, including a joint review of Incidents and complaints with the Clinical Advisory Board. It meets again in May to assess and sign off preparedness for the main camp season ahead and ensure the learning from the previous year has been embedded, and finally, in October, to focus on arrangements for winter online camps.

Clinical Advisory Board

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

Development Board

The Development Boad did not meet in 2024, as OTWC’s development focus shifted to Ockbrook and the capital campaign. However, members of the board worked on the planning committee for the annual Gala which raised over £100k in December 2024.

The Development Board has been reconstituted in early 2025 focused in the East Midlands and has already recruited a number of very high profile supporters with deep roots in the area.

Risk Management Committee

The Risk Management Committee reviews, challenges, advises and vouchsafes on behalf of the Board the risk

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

Finance & Audit Committee

The Finance & Audit Committee was formed in the second half of the year and replaced the former Audit Committee. This was deemed necessary owing to the growing financial complexity now that the charity has acquired - a permanent home with significant capital requirements and income generation potential. The Finance and Com mittee sub-committee will meet approximately 6 times a year by teleconference.

The Senior Management Team

The Senior Management Team (SMT) comprises the CEO and executive directors and meets formally every two weeks. The SMT reviews strategic requirements along with any urgent matters, SeriousFun Children’s Network and Board issues.

Management Team

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

Ockbrook Oversight Group

The Ockbrook Oversight Group was formed to provide oversight, advice and governance input during the early phases of the project. It was disbanded in December 2024 as the project moved into more detailed execution work with more clearly defined individual workstreams. The same people remain involved in the project but their specialist input on individual workstreams is now given directly to relevant the OTWC and advisory teams. The oversight and governance of the Ockbrook project is now carried out by direct reporting to the Board and to EXCOM.

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 2024 to do so in light of the substantial increases in routine living costs.

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Over The Wall Camp UK Children’s Charity
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28 Annual Report and Financial Statements 2024

Risk Management

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

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

The main risks identified in October 2024 and reviewed by the Risk Management Committee can be best viewed in the following Risk Matrix:

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:

Select suitable accounting policies and then apply them consistently;

• Observe the methods and principles in the Charities Statement of Recommended Practice (SORP);

• Make judgments and estimates that are reasonable and prudent;

• State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• 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 un aware. 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 informa tion.

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 Chair Date: 12 June 2025

30

31 Over The Wall Camp UK Children’s Charity

Annual Report and Financial Statements 2024

Auditor’s Report

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

Opinion

We have audited the financial statements of Over The Wall (the ‘charitable company’) for the year ended 31 December 2024 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 2024, and of its incoming resources and application of resources for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

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 United Kingdom, including the Financial Reporting Council’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does

not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

• We have nothing to report in this regard.

• Opinions on other matters prescribed by the Companies Act 2006

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

• 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

• • the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by

exception

In the light of our 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

• the financial statements are not in agreement with the accounting records and returns; or • certain disclosures of directors’ remuneration specified by law are not made; or

• 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.

Responsibilities of directors

As explained more fully in the trustees’ responsibilities statement set out on page 31, 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 directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to

Identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud;

continue as a going concern, disclosing, as applicable, matters • related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the charitable company or to cease operations, or have no • realistic alternative but to do so.

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 statements •

Challenging assumptions and judgments made by management in its significant accounting estimates; and identifying and testing journal entries, in particular any journal entries posted with unusual account combinations.

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.

Confirming that revenue is recognised in the correct period.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk

increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

• The charitable company is subject to laws and regulations that directly affect the financial statements including A further description of our responsibilities is available on financial reporting legislation. We determined that the the Financial Reporting Council’s website at: https://www. following laws and regulations were most significant frc.org.uk/Our-Work/Audit/Audit-and-assurance/Stand- including the Charities Act 2011, the Safeguarding ards-and-guidance/Standards-and-guidance-for-auditors/ Vulnerable Groups Act 2006, the Care Standards Act Auditors-responsibilities-for-audit/Description-of-audi- 2000 Regulations 2013, the Care Standards Act 2000 tors-responsibilities-for-audit.aspx . Regulations 2010, the Residential Holiday Schemes for Disabled Children Regulations 2013, the UK Code of Use of our report Fundraising Practice, and the Data Protection Act 2018. This report is made solely to the charitable company’s We assessed the extent of compliance with these laws members, as a body, in accordance with Chapter 3 of Part and regulations as part of our procedures on the related 16 of the Companies Act 2006. Our audit work has been financial statement items. undertaken so that we might state to the charitable

• • We understood how the charitable company is complying company’s members those matters we are required to state to with those legal and regulatory frameworks by, making them in an auditor’s report and for no other purpose. To the inquiries to management, those responsible for legal and fullest extent permitted by law, we do not accept or assume compliance procedures and the company secretary. We responsibility to anyone other than the charitable company corroborated our inquiries through our review of board and the charitable company’s members as a body, for our minutes. audit work, for this report, or for the opinions we have formed.

• The engagement partner assessed whether the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations. The assessment did not identify any issues in this area.

Janice Matthews, FCA Senior Statutory Auditor

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

Menzies LLP

Chartered Accountants Statutory Auditor Magna House 18-32 London Road Staines-upon-Thames TW18 4BP

Audit procedures performed by the engagement team included:

Date: 12 June 2025

32 Annual Report and Financial Statements 2024

33 Over The Wall Camp UK Children’s Charity

Financial statements

Statement of Financial Activities (including income and expenditure account)

Company No. 03713232 (A company limited by guarantee)

Financial Year Ended 31 December 2024

Note Unrestricted operating funds (£) Restricted operating funds (£) Restricted capital funds (£) Total Funds (£) Unrestricted funds (£) Restricted funds (£) Total (£) 2024 (£) 2023 (£)	Note Unrestricted operating funds (£) Restricted operating funds (£) Restricted capital funds (£) Total Funds (£) Unrestricted funds (£) Restricted funds (£) Total (£) 2024 (£) 2023 (£)	Note Unrestricted operating funds (£) Restricted operating funds (£) Restricted capital funds (£) Total Funds (£) Unrestricted funds (£) Restricted funds (£) Total (£) 2024 (£) 2023 (£)	Note Unrestricted operating funds (£) Restricted operating funds (£) Restricted capital funds (£) Total Funds (£) Unrestricted funds (£) Restricted funds (£) Total (£) 2024 (£) 2023 (£)	Note Unrestricted operating funds (£) Restricted operating funds (£) Restricted capital funds (£) Total Funds (£) Unrestricted funds (£) Restricted funds (£) Total (£) 2024 (£) 2023 (£)	2023 (£)	2023 (£)	2023 (£)
	Unrestricted operating funds (£)	Restricted operating funds (£)	Restricted capital funds (£)	Total Funds (£)	Unrestricted funds (£)	Restricted funds (£)	Total (£)
Income and endowments from: Donations and legacies Charitable activities Other trading activities Investment income 2 3 4 5	719,663 2,084 118,448 9,451	925,804 96,070 - -	760,159 - - -	2,405,626 98,154 118,448 9,451	677,524 1,910 137,430 2,476	1,163,641 56,000 - -	1,841,165 57,910 137,430 2,476
Total income 849,646 1,021,874 760,159 2,631,679 819,340 1,219,641 2,038,981
Expenditure on: Raising funds Charitable activities - Residential Camps 6	547,663 643,381	- 959,226	115,490 159,542	663,153 1,762,149	569,974 256,847	20,000 1,181,596	589,974 1,438,443
Total expenditure 1,191,044 959,226 275,032 2,425,302 826,821 1,201,596 2,028,417
Net (expenditure) / income Net movement in funds	(341,398) (341,398)	62,648 62,648	485,127 485,127	206,377 206,377	(7,481) (7,481)	18,045 18,045	10,564 10,564
Reconciliation of funds Total funds brought forward Total funds carried forward	727,435 386,037	28,138 90,786	17,500 502,627	773,073 979,450	684,027 676,546	78,482 96,527	762,509 773,073

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 ac count under the Companies Act 2006. The accompanying notes form an integral part of the financial statements.

Over The Wall Balance Sheet

Company No. 03713232 (A company limited by guarantee)

Financial Year Ended 31 December 2024

Note 2024 (£) 2023 (£)	Note 2024 (£) 2023 (£)	2024 (£)	2023 (£)
Intangible assets Tangible fxed assets	12 13	3,025 406,780	14,233 241,089
Total fixed assets 409,805 255,322
Long term debtor	14	150,000	-
Total non-current assets 559,805 255,322
Current assets Cash at bank and in hand Stock Debtors	15 16	18,287 247,362 589,655	17,100 173,268 426,923
Total current assets 855,304 617,291
Creditors: amounts falling due within one year	17	(119,791)	(99,540)
Net current assets Total assets less current liabilities 735,513 517,751 1,295,318 773,073
Creditors: amounts falling due after more than one year	19	(315,868)	-
979,450 773,073 Net assets
Funds of the charity Restricted funds Unrestricted funds	20	593,413 386,037	45,638 727,435
Total charity funds 979,450 773,073

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 Chair, on behalf of the Trustees Approved by the trustees on 12 June 2025

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35

Annual Report and Financial Statements 2024

Over The Wall Camp UK Children’s Charity

Financial statements

Statement of Cash Flows

Company No. 03713232 (A company limited by guarantee)

Financial Year Ended 31 December 2024

Financial Year Ended 31 December 2024	Financial Year Ended 31 December 2024
Net cash used in operating activities: Note 2024 (£) 2023 (£) 25 (147,604) (2,339)		2024 (£)	2023 (£)
Cash flows from investing activities Dividends, interest and rents from investments Lease deposit paid Purchase of property, plant and equipment		9,451 (150,000) (184,242)	2,477 - (222,957)
Net cash used in investing activities (324,791) (220,480)
Cash flows from financing activities Loan received Net cashfow from capital funds		150,000 485,127	-
Net Cash from financing activities 635,127 - Net increase/ (decrease) in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 426,923 649,742 162,732 (222,819)
Cash and cash equivalents at the end of the reporting period		589,655	426,923

At 01.01.2024 (£) Cash-flows (£) At 31.12.2024 (£)	At 01.01.2024 (£) Cash-flows (£) At 31.12.2024 (£)	Cash-flows (£)	At 31.12.2024 (£)
A. Analysis of changes in net debt Cash at bank and in hand Loans due > 1 year	426,923 -	162,732 (150,000)	589,655 (150,000)
Net Cash 426,923 12,732 439,655

The charity’s cash and cash equivalents increased by £162,732 during the year to £589,655.

In addition, a new loan of £150,000 was received during the year which was used to fund the lease deposit of the same amount. The loan is repayable in five years time, at the same time as the lease deposit is expected to be refunded (see Note 19). If the loan balance is deducted from cash at bank and in hand (and the lease deposit is not included in the calculation), then the increase in net cash during the year is £12,732. However, given that the loan is expected to be offset against the lease deposit, in management’s opinion a more meaningful measure of the cashflow during the year is the movement in cash at bank and in hand of £162,732.

Notes to the financial statements

Financial Year Ended 31 December 2024

income and expenditure is reviewed monthly by the management team and EXCOM (a sub committee of the Board) and projected income/expenditure are 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.

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).

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.

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.

C. Accounting estimates

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

D. Income

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

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.

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 2025 and high level forecasts for the period from 1st January 2026 to 31st December 2027. 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 - a pledge for 2025 from the Kentown Wizard Founda tion. In addition we have a pledge of support from the Newman’s Own Foundation for 2025 and 2026. We also have substantial commitments from our major - donors and trustees for 2025 and beyond. Our fund raising team continue to focus on funders in both trusts and corporates to give us multi year grants, thus giving us some more clarity of future funding. From the opening of the site in late summer 2026, we have external parties who have expressed an interest in renting our site during term time and weekends when not in use by us. This will give us further opportunities to increase our revenue income and add to our reserves.

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.

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

Donated assets, services and other gifts in kind are included in donations at fair value, being the actual or expected resale value for goods, or a reasonable estimate of the amount that the charity would be willing to pay for the goods or services consumed. An equivalent amount is included in 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 Note2.

E. Expenditure

In 2025, we plan to maintain camper numbers at similar levels to 2024 as we develop the Ockbrook site, and the 2025 budget for income and expenditure has been set accordingly. Cumulative

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

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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 unallocated 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 unallocated proportion of support costs.

Support costs - Support costs comprise governance costs including the costs of external audit, central office functions and other costs that are not directly attributable to generating funds or charitable activities. These costs are allocated to these categories on a basis consistent with the use of the resources. See notes 6&7 for further information.

F. Leased assets

Rentals payable under operating leases are charged to the statement of financial activities evenly over the term of the lease. Due to an initial rent free period, cash payments are lower than rent charged in the accounts for 2024. See note 22 for further detail

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.

During the year , costs of £177,278 (2023: £219,854) were incurred towards the development of the new site in Ockbrook, Derbyshire, principally on professional fees. The trustees took the decision to capitalise these expenses, which have been shown as additions to leasehold improvements in the accounts.

The leasehold improvements will not be depreciated until the building works are completed, the anticipated date of which is June 2026.

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 in hand includes cash held at the bank in current accounts and instant access or short term depost accounts.

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.

Unrestricted funds (£) Restricted funds (£) Restricted capital funds (£) Total 2024 (£) Unrestricted funds (£) Restricted funds (£) Total 2023 (£) 2. INCOME FROM DONATIONS, GRANTS AND LEGACIES	Unrestricted funds (£) Restricted funds (£) Restricted capital funds (£) Total 2024 (£) Unrestricted funds (£) Restricted funds (£) Total 2023 (£) 2. INCOME FROM DONATIONS, GRANTS AND LEGACIES	Restricted funds (£)	Restricted capital funds (£)	Total 2024 (£)	Unrestricted funds (£)	Restricted funds (£)	Total 2023 (£)
Grants from trusts & foundations Grants from the SeriousFun Children's Network Donations from corporations Donations from individuals, clubs and societies Donations of goods & services for charitable use	200,045 6,489 145,149 365,677 2,303	547,142 121,290 255,683 - 1,689	141,734 616,080 - 2,345 -	888,921 743,859 400,832 368,022 3,992	3,000 164,045 245,671 259,039 5,769	738,504 78,728 219,183 127,226 -	741,504 242,773 464,854 386,265 5,769

719,663 925,804 760,159 2,405,626 677,524 1,163,641 1,841,165

Donated goods and services consist of clothing, games, consumables, computer support services and other business services. Legacies are included in donations from individuals.

Volunteers gave an estimated 2,017 days of their time during the year (2023: 1,889). The cost of volunteer time is not included as income or expenditure but was estimated to be valued at £303,000 (2023: £284,000).

Unrestricted funds (£) Restricted funds (£) Total 2024 (£) Unrestricted funds (£) Restricted funds (£) Total 2023 (£) 3. INCOME FROM CHARITABLE ACTIVITIES	Unrestricted funds (£) Restricted funds (£) Total 2024 (£) Unrestricted funds (£) Restricted funds (£) Total 2023 (£) 3. INCOME FROM CHARITABLE ACTIVITIES	Restricted funds (£)	Total 2024 (£)	Unrestricted funds (£)	Restricted funds (£)	Total 2023 (£)
Income from partner charities	2,084	96,070	98,154	1,910	56,000	57,910
Unrestricted funds (£) Restricted funds (£) Total 2024 (£) Unrestricted funds (£) Restricted funds (£) Total 2023 (£) 2,084 96,070 98,154 1,910 56,000 57,910 4. INCOME FROM OTHER TRADING ACTIVITIES
Fundraising events Sponsorships and lotteries Sale of merchandise and other	101,517 4,958 11,973	- - -	101,517 4,958 11,973	132,241 5,047 142	- - -	132,241 5,047 142
118,448 - 118,448 137,430 - 137,430

O. Financial instruments

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. In 2024 there was a £7,626, exchange gain.

I. Taxation

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

J. Intangible and tangible fixed assets and depreciation

Intangible and tangible fixed assets are stated at cost less accumulated depreciation or amortisation. Individual fixed assets costing less than £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 follows:

Intangible fixed assets Tangible fixed assets Ofce & Computer Equipment Camp Equipment Motor Vehicles	3 years 3 - 5 years 3 - 4 years 5 years

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. Restricted funds are funds which are to be used in accordance with the specific restrictions imposed by donors or which have been raised by the charity for a particular purpose. The aims and uses of the restricted funds are set out in note 20.

Q. Termination payments

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

5. INVESTMENT INCOME

All of the charity’s investment income arises from money held in interest bearing deposit accounts (2024: £9,451, 2023: £2,476).

Staff costs (£) Other direct costs (£) Support costs (£) Total 2024 (£) Total 2023 (£) Note 10 Note 7 6. ANALYSIS OF EXPENDITURE	Staff costs (£) Other direct costs (£) Support costs (£) Total 2024 (£) Total 2023 (£) Note 10 Note 7 6. ANALYSIS OF EXPENDITURE	Other direct costs (£)	Support costs (£) Note 7	Total 2024 (£)	Total 2023 (£)
Cost of trading Cost of seeking donations grants & legacies Cost of events Raising funds	330,590 - -	49,588 59,622 1,849	221,504 - -	601,682 59,622 1,849	537,520 50,605 1,849
330,590 111,059 221,504 663,153 589,974
Residential camps On-line camps & related activities Charitable activities	350,670 313,259	412,235 39,174	431,207 215,604	1,194,112 568,037	942,587 495,856
663,929 451,409 646,811 1,762,149 1,438,443 994,519 562,467 868,315 2,425,302 2,028,417 Total Expenditure

Total Expenditure

We are required to apportion costs between activities. Shared staff costs are apportioned based on an estimate of time spent.

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7. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

Raising Funds (£) Charitable activities (£) Total 2024 (£) Total 2023 (£) Basis of Allocation 7. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS		Charitable activities (£)	Total 2024 (£)	Total 2023 (£)	Basis of Allocation
Support staf costs, including payroll costs Premises and ofce costs General insurance Governance Information technology and depreciation Financing and bank charges	92,632 1,720 96,740 14,821 (1,866) 17,457	172,868 3,200 407,060 34,586 (3,482) 32,579	265,500 4,920 503,800 49,407 (5,348) 50,036	59,737 6,671 336,787 41,933 2,348 49,023	Time estimates.

221,504 646,811 868,315 496,499

8. NET INCOME/ (EXPENDITURE) FOR THE YEAR

221,504 646,811 868,315 496,499	221,504 646,811 868,315 496,499
2024(£) 2023(£) 8. NET INCOME/ (EXPENDITURE) FOR THE YEAR		2023(£)
Amortisation for the year Depreciation for the year Auditors remuneration Rentals payable under operating leases This is stated after charging:	11,208 18,552 16,025 199,261	20,300 18,640 15,774 35,739

2024 rent charge comprises £165,868 in respect of Ockbrook and £33,392 in respect of the charity’s premises in Havant and office equipment (2023: £35,739).

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 (2023: Nil).

The charity has made third party indemnity provisions for the benefit of the trustees, at a cost of £1,300 (2023: £1,250). These were in force throughout the year and remain in force at the date of this report.

2024 (£) 2023 (£) 10. STAFF COSTS AND NUMBERS	2024 (£) 2023 (£) 10. STAFF COSTS AND NUMBERS	2023 (£)
Wages and salaries Social security cost Pension costs Termination payments Payments to contractors	1,194,316 110,157 66,288 2,083 38,718	1,098,432 95,494 64,588 643 29,609
1,411,562 1,288,766 2024 No. 2023 No.
		2023 No.

Employee benefts over £70,000 Employee benefts over £60,000 Employees earning over £60,000	1 -	1 -

2024 No. 2023 No.	2024 No. 2023 No.	2023 No.
Average head count Average number of employees FTE Number of employees	40 33	40 31

One termination payment was made to an employee during the year £2,083 (£643 in 2023) 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, Director of Development, Director of Marketing and the Board Treasurer. The total employee benefits of the key management personnel of the charity were £473,661 (2023: £449,270).

The charity pays pension contributions of 6% to a defined contribution pension scheme. At year-end the outstanding contributions payable to the scheme were £19,974 (2023: £9,938). 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 £224,157 (2023: £192,280).

11. RELATED PARTY TRANSACTIONS Over The Wall received donations from trustees and related partiesof £224,157 (2023: £192,280).	11. RELATED PARTY TRANSACTIONS Over The Wall received donations from trustees and related partiesof £224,157 (2023: £192,280).	,280).
12. INTANGIBLE ASSETS Software (£) Total (£)		Total (£)
At 1 January 2024 At 31 December 2024 Cost	70,800 70,800	70,800 70,800
At 1 January 2024 Charge for the period Amortisation At 31 December 2024	56,567 67,775 11,208	56,567 11,208 67,775
At 31 December 2024 At 31 December 2023 Net book value	3,025 14,233	3,025 14,233

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

13. TANGIBLE FIXED ASSETS Leasehold improvements (£) Total (£) Camp equipment (£) Motor vehicle (£) Office & other equipment (£)	13. TANGIBLE FIXED ASSETS Leasehold improvements (£) Total (£) Camp equipment (£) Motor vehicle (£) Office & other equipment (£)	Camp equipment (£)	Motor vehicle (£)	Leasehold improvements (£)	Total (£)
At 1 January 2024 Additions Disposals At 31 December 2024 Cost	64,564 6,639 60,436 (10,767)	29,980 - 23,463 (6,517)	36,794 - 36,794	225,081 177,278 402,359	356,419 183,917 523,051 (17,285)
At 1 January 2024 Charge for the period Amortisation Disposals At 31 December 2024	51,519 (11,094) 51,400 10,975	29,762 (6,517) 23,463 218	28,822 36,181 7,359	5,227 5,227 -	115,330 (17,611) 116,271 18,552
At 31 December 2024 At 31 December 2023 Net book value	9,036 13,045	- 218	613 7,972	397,132 219,854	406,780 241,089
2024(£) 2023(£) 14. LONG TERM DEBTOR
Lease Deposit				150,000	-

The rental deposit of £150,000 relates to the lease agreement for the charity’s premises and is held by the landlord. The deposit is refundable at the end of the agreed five year period in May 2029.

15. STOCK 2024(£) 2023(£)	15. STOCK 2024(£) 2023(£)	2023(£)
T shirts and consumables	18,287	17,100

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16. DEBTORS 2024(£) 2023(£)	16. DEBTORS 2024(£) 2023(£)	2023(£)
Amounts owed by SeriousFun Children's Network Prepayments Trade debtors Accrued income Other debtors	57,006 25,757 47,000 106,747 10,852	36,597 7,500 68,000 60,000 1,171

247,362 173,268

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

247,362 173,268	247,362 173,268	173,268
2024(£) 2023(£) 17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR		2023(£)
Trade creditors Social security Other creditors Accruals Deferred income	32,964 18,089 32,020 32,718 4,000	27,203 9,938 21,840 31,559 9,000

119,791 99,540

119,791 99,540	119,791 99,540		119,791	99,540
Donations for Staff Costs(£) Total (£) Donations for General costs (£) Donations for Camp costs (£) 18. ANALYSIS OF DEFERRED INCOME		Donations for Camp costs (£)	Donations for Staff Costs(£)	Total (£)
Balance at 1st January 2024 Amounts released to income from donations and legacies Amounts deferred in the year Balance at 31st December 2024	- - - -	9,000 4,000 (9,000) 4,000	- - - -	9,000 4,000 (9,000) 4,000

Deferred income consists of receipts from donors for charitable activities for future years.

2024(£) 2023(£) 19. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR	2024(£) 2023(£) 19. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR	2023(£)
Long term loan Rent accrual	165,868 150,000	- -
315,868 -

The long term loan is repayable at the end of 5 years, and was used to finance the lease deposit for the charity's premises shown in long term debtors (note 14). The rent accrual is the difference between the charge made to the accounts and the actual rent paid in cash during the year, due to the intial rent free period. This balance will be unwound over the lifetime of the lease.

20. ANALYSIS OF MOVEMENTS IN CHARITABLE

period. This balance will be unwound over the lifetime of the lease.	period. This balance will be unwound over the lifetime of the lease.	ase.
20. ANALYSIS OF MOVEMENTS IN CHARITABLE FUNDS Transfers (£) At 31.12.24 (£) Income (£) Expenditure (£) At 01.01.24 (£) Current Year		Income (£)	Expenditure (£)	Transfers (£)	At 31.12.24 (£)
Camper and Volunteer Wellbeing Programme SeriousFun Children's Network - network grant Residential camps On-line camps Restricted funds for charitable activities Camperships General Funds Subtotal restricted funds for operations Capital Fund Total restricted funds for charitable activities Restricted funds for raising funds	3,500 2,354 7,500 14,784 - - 28,138 17,500 45,638	16,350 121,290 486,260 60,164 137,420 200,390 1,021,874 760,159 1,782,033	(19,850) (123,644) (465,260) (59,590) (115,588) (175,294) (959,226) (275,032) (1,234,258)	- - - - - - - - -	28,500 15,358 21,832 25,096 90,786 502,627 593,413 - - -
Total Restricted funds 45,638 1,782,033 (1,234,258) - 593,413

20. ANALYSIS OF MOVEMENTS IN CHARITABLE FUNDS CONT. Previous Year Transfers (£) At 31.12.23 (£) Income (£) Expenditure (£) At 01.01.23 (£)	20. ANALYSIS OF MOVEMENTS IN CHARITABLE FUNDS CONT. Previous Year Transfers (£) At 31.12.23 (£) Income (£) Expenditure (£) At 01.01.23 (£)	Income (£)	Expenditure (£)	Transfers (£)	At 31.12.23 (£)
Camper and Volunteer Wellbeing Programme SeriousFun Children's Network - network grant Residential camps On-line camps Camperships General Funds HR & Recruitment Restricted funds for charitable activities Total for charitable activities Restricted funds for raising funds	- - 56,857 4,125 - 17,500 78,482 -	78,728 219,712 100,428 47,407 239,849 1,199,641 20,000 41,540 471,977	(76,374) (521,334) (209,053) (100,428) (47,407) (188,960) (1,181,596) (20,000) (38,040)	(50,889) - (50,889) - - - - - -	3,500 2,354 7,500 14,784 17,500 45,638 - - -
78,482 1,219,641 (1,201,596) (50,889) 45,638 Total Restricted funds
Designated operating site fund General funds Total Unrestricted funds	100,000 584,027	- 742,967	(750,448) -	50,889 -	150,889 576,546
684,027 742,967 (750,448) 50,889 727,435 Total Unrestricted funds

Camper and Volunteer Wellbeing programme SeriousFun Children's Network - network grant Camperships Outreach HR & Recruitment Fundraising resources Designated operating site fund Restricted funds Capital Fund

Funding for outreach activities in communities Funding designated by the charity for securing a long-term operating base Funding for specifc fundraising resources or events Funding to support head ofce staf Funding for children from a specifed geographic region or type Funding to support training and development of staf Funding to provide for the emotional needs of campers and volunteers Purpose and restriction in use Funding for development of permanent operational site

Restricted funds (£) Total at 31.12.24 (£) Unrestricted funds (£) Designated funds (£) Current Year 21. ANALYSIS OF NET ASSETS BETWEEN FUNDS	Restricted funds (£) Total at 31.12.24 (£) Unrestricted funds (£) Designated funds (£) Current Year 21. ANALYSIS OF NET ASSETS BETWEEN FUNDS	Designated funds (£)	Restricted funds (£)	Total at 31.12.24 (£)
Intangible and tangible fxed assets Long term debtor Current assets Current liabilities Creditors: amounts falling due after more than one year	12,674 150,000 659,023 (119,791) (315,868)	- - - - -	397,132 196,281 - - -	409,805 150,000 855,304 (119,791) (315,868)

Current Year

Total net assets / (liabilities) 386,038 - 593,413 979,450

Our revised definition of free operating reserves is total net assets less (i) intangible and tangible fixed assets, (ii) rent deposit and associated long term loan, (iii) non-cash rent accrual and (iv) restricted capital and operating reserves. This definition is equivalent to unrestricted funds shown in the table above less intangible and tangible assets. Free operating reserves stood at £539,321 at the end of 2024 (2023: £321,224).

£321,224).	£321,224).
Restricted funds (£) Total at 31.12.23 (£) Unrestricted funds (£) Designated funds (£) Previous Year		Designated funds (£)	Restricted funds (£)	Total at 31.12.23 (£)
Intangible and tangible fxed assets Current assets Current liabilities	255,322 420,764 (99,540)	150,889 -	45,638	255,322 617,291 (99,540)
Total net assets / (liabilities) 576,546 150,889 45,638 773,073

Previous Year

Designated operating site fund General funds Total Unrestricted funds	150,889 576,546	849,647 -	(1,140,156) (50,889)	100,000 (100,000)	- 386,037
Total Unrestricted funds 727,435 849,647 (1,191,045) - 386,037

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Other information

22. COMMITMENTS UNDER OPERATING LEASES The total of future minimum lease payments under non-cancellable operating leases are as follows: 2024 (£) 2023(£) 2024(£) 2023(£) Land & Buildings Other Operating Leases	22. COMMITMENTS UNDER OPERATING LEASES The total of future minimum lease payments under non-cancellable operating leases are as follows: 2024 (£) 2023(£) 2024(£) 2023(£) Land & Buildings Other Operating Leases	22. COMMITMENTS UNDER OPERATING LEASES The total of future minimum lease payments under non-cancellable operating leases are as follows: 2024 (£) 2023(£) 2024(£) 2023(£) Land & Buildings Other Operating Leases	22. COMMITMENTS UNDER OPERATING LEASES The total of future minimum lease payments under non-cancellable operating leases are as follows: 2024 (£) 2023(£) 2024(£) 2023(£) Land & Buildings Other Operating Leases	22. COMMITMENTS UNDER OPERATING LEASES The total of future minimum lease payments under non-cancellable operating leases are as follows: 2024 (£) 2023(£) 2024(£) 2023(£) Land & Buildings Other Operating Leases
Within one year Between two and fve years Between six and ten years (to the frst break clause) Between eleven and forty years (if no break clauses are exercised)	1,066,667 1,500,000 217,500 8,805,750	17,850 - 30,600 -	603 1,288	1,672 2,335

Total Commitment (if no break clause used)

11,589,917 48,450

The charity has the option to terminate the Ockbrook lease after 10 years without further obligation beyond that period and further break clauses every five years thereafter. The landlord does not have a break clause. If the break clause is exercised, no further payments will be due beyond 2034. Lease payments of £199,261 were recognised as an expense during 2024 (2023: £35,739). Due to a rent free period on the long term lease, cash lease payments paid were £33,392 (2023: £35,739).

23. FINANCIAL INSTRUMENTS

2024 (£) 2023 (£) 23. FINANCIAL INSTRUMENTS Over The Wall has basic fnancial instruments within the balance sheet including:		2023 (£)
Cash at bank and in hand Long term debtor Debtors Accrued income Creditors Creditors amounts falling due after more than one year	150,000 589,655 10,586 179,770 315,868 32,020	- 426,923 68,671 68,000 - 21,840

24. 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.

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2024 (£) 2023 (£) 25. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES		2023 (£)
Net (expenditure)/income for the reporting period (as per statement of fnancial activities)	(278,750)	10,564
Investment income Depreciation (Increase) in stocks (Increase) in debtors (note 16) (Increase) in long term debtor (note14) Increase/ (decrease) in creditors (note 17) Increase in creditors falling due after more than one year Adjustments for:	(9,451) (1,188) 29,760 (150,000) (74,094) 315,868 20,251	(2,477) (200) 38,940 - (42,143) (7,023)
Net cash used in operating activities (147,604) (2,339)

2024(£) 2023(£) 26. CAPITAL COMMITMENTS	2024(£) 2023(£) 26. CAPITAL COMMITMENTS	2023(£)
Ockbrook fees commitments Capital expenditure authorised and contracted for at 31st December	35,626 -	36,000

26. CAPITAL COMMITMENTS

Reference And Administrative Information

Company registration number

Charity Name

Over The Wall

03713232 (Registered in England and Wales)

Charity registration numbers 1075361 (England & Wales) SC043191 (Scotland)

Principal address and registered office

Langstone Park Langstone Road Havant PO9 1SA

Trustees and Directors

Senior Management Team

Joe Cronly, Chair Alma Lawrie Andrew Richards Craig Berens (appointed June 2024) Cynthia Davis Dr Cathy Morley-Jacob Duncan King Jocelyn Sharp John Bremridge Jonathan Goring Mark Fidler Neil McDonald (resigned March 2024) Richard Chapman Sebastian Stachowiak Zachary Boulden

Kevin Mathieson, CEO & Company Secretary Allan Jolly, Director of Business Development Anna Wall-Budden, Director of Development Caroline Talboys, Director of Finance & Central Services Emma Graver, Director of Marketing & Communications Mari Shea Donovan, Camp Director (appointed February 2024)

Sally McCluskie, Director of Nursing Helen Alexander, Board Treasurer (resigned March 2024)

Bankers

Auditors

Handelsbanken, 1000 Lakeside North, Portsmouth PO6 3EN

Menzies LLP Magna House 18-32 London Road Staines-Upon-Thames TW18 4BP

25. POST BALANCE SHEET EVENTS

The lease for the offices at Havant was terminated on 31 July 2025.

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Over The Wall Camp UK Children’s Charity

otw.org.uk

Langstone Technology Park, Langstone Road, Havant, PO9 1SA Registered Charity No.1075361 & SCO43191. Company Limited

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Annual Report and Financial Statements 2024