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2022-12-31-accounts

Go Beyond Charity

(A company limited by guarantee)

Annual Report and Financial Statements Year Ended 31 December 2022 Company registration number: 03985540 Charity registration number: England & Wales: 1080953

Go Beyond Charity

Contents

Reference and Administrative Details 1 to 2
Chair's Report 3 to 5
Trustees' Report 6 to 15
Statement of Trustees' Responsibilities 16
Independent Auditors' Report 17 to 21
Consolidated Statement of Financial Activities 22 to 23
Consolidated Balance Sheet 24
Balance Sheet 25
Consolidated Statement of Cash Flows 26
Notes to the Financial Statements 27 to 52

Go Beyond Charity

Reference and Administrative Details

Trustees Barbara Peacock Simon Boss Regina Clement Graham Horner Dawn Carter-McDonald Anisha Reed Andrew Ryde Richard Wilson Andrew Wright Senior Management / Michele Farmer, Chief Executive Officer Leadership Team Debs McIver (until 14 March 2023), Financial Director Sue Cole (from 14 March 2023), Financial Director Sara Shearman Carl Wholey (from October 2022) Karen Puszczynska (from May 2023) Sarah Harrison (until November 2022) Charity Registration Number England & Wales: 1080953 Company Registration Number 03985540 The Charity is incorporated in England & Wales.

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Go Beyond Charity

Reference and Administrative Details

Principal Office Suite B1 Higher Mill
Buckfast Abbey
Buckfastleigh
Devon
TQ11 0EE
Auditor PKF Francis Clark
Statutory Auditor
Melville Building East
Royal William Yard
Plymouth
Devon
PL1 3GW
Solicitors Parnalls Solicitors
15-19 Westgate Street
Launceston
Cornwall
PL15 7AB
Bankers Barclays Bank Plc
PO Box 330
3 Bedford Street
Exeter
Devon
EX1 1ZN

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Go Beyond Charity

Chair's Report

A message from the Chair of Trustees

We are all very proud of our achievements in 2022. Even though the pandemic continued to cause disruption at the start of the year, by the time we reached the height of Summer, things were stabilising. Bookings continued to come in and we saw a steady increase in the numbers of children joining us each week.

By the end of 2022 we were delighted to report 777 children had joined us for a break.

Both Daleside and Coastal Centres were operational throughout the year.

We continued to operate two charity shops: one in Torquay and one in Exeter but had to make the decision to close our Newton Abbot shop because the rent, along with other cost pressures, meant it was no longer viable.

Early in the year, the Trustees took the decision to sell our Moorland site. Although much loved by many, it was in a poor state of repair and would have been too costly to restore. Savills successfully marketed the property, and it sold in May 2022 for £825,000. We will reserve this money for future capital expenditure in line with our five-year strategy.

Our small but skilled fundraising team raised an impressive £1.3m over the course of 2022. This included a significant increase in income from Trusts and Foundations, with many previous supporters reconnecting with us. We renewed our relationship with the Midcounties Co-op group and other corporate supporters and were very grateful for the generous support of donors large and small. In May 2022 we were honoured to be hosted by Paresh Raja for a meal at Benares in Mayfair to celebrate our 30th Birthday. This was a significant opportunity to introduce Go Beyond to a new network of people who we hope will be important supporters in the future. We have since introduced a new fundraising post to increase our visibility with, and income from, companies and philanthropists.

We had been worried that some of our supporters might find it harder to make donations as we know there has been a squeeze on all household budgets but we saw a good response to all four appeals throughout the year. Perhaps this was because kind-hearted people realised just how many more children would be in need of support and a break away from lives that have been harder than ever.

In line with our business plan, we have targeted communities where we know there are likely to be high numbers of children in need of a break. This has led to an increase in referrals and a reduction in our restricted income, reassuring us that we are raising the right funds for the right children.

66% of our referrals came from someone within a school, often a family support worker or SENCO, as well as teachers. 16% were referred by social care and 12% were referred by other charities working with children. This underlines the importance of partnership working. Through building positive relationships with referrers, we can understand the needs of the child and gather feedback to understand the longer term impact of a break.

Everyone across the country saw significant increases in inflation and the cost of living as a result of stresses in the UK economy and the impact of the war in Ukraine. In response, we reforecasted our budget and increased our provision in particular, for food and energy costs.

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Go Beyond Charity

As we look ahead, we know these pressures will continue and our future plans will take this into account. We will be looking for ways to mitigate the rising costs including being more energy efficient and reducing the number of minibus journeys.

Alongside our fundraising income, we have also increased our earned income. The two charity shops met their targets and we generated £13k from Airbnb hirings. We refurbished a small one bedroom cottage at our Coastal Centre which means we have a cottage available to rent for the weekends at each centre. The farmhouses which provide accommodation for the children all year round, are also made available to rent on specific dates when we are not operating breaks. This has produced a small but welcome amount of income.

We have continued to tweak our staffing structure as we get ourselves back up to full strength. This has included the introduction of a Director for Children with a focus on the quality and impact of our breaks. The staffing structures within the two Centres is proving successful, each with a Centre Manager overseeing facilities and a Senior Break Leader overseeing the delivery to children.

Right at the start of the year we undertook a staff survey with 100% response rate. There was some great feedback. Team spirit was high last year but we’re pleased to see it even higher this year and morale was much better. The survey was completed by 32 out of 33 staff. Recruitment continues to be a challenge and perhaps will always be a feature of our work. Break Leaders in particular, typically stay with us for around two years. We have been pleased to see a good number of people applying for these posts throughout the year.

Volunteers also came back to us in bigger numbers in 2022 with 79 supporting breaks. Volunteers are drawn from a mixture of backgrounds and ages and we are grateful to each and every one of them for making our breaks a richer experience for the children. In particular, we are thankful for long term volunteers who return to us time and again. This helps us enormously but also reminds us how rewarding it is to spend a week with children who have rarely had the chance to experience a week of fun, activity, and friendship.

Throughout the year we invested much time and effort in improving and maintaining our sites. Everything from roof repairs to leaky barns, to replacement boilers. We commissioned inspections of asbestos, legionella, fire regulations etc to ensure we are always safe and compliant. In total we spent more than £42,000. This has resulted in positive feedback from our insurers and our Health and Safety advisers.

We have continued to operate successfully within our rolling Business Plan which began in 2021. Late in 2022, with renewed confidence and a healthier financial position, we published our Five-Year Strategy (2023-28). This can be found on our website (https://www.gobeyond.org.uk/) and included an updated vision and a renewed commitment to being a Children First organisation. Our Strategy has three very simple ambitions:

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Go Beyond Charity

Underpinning all our work is a commitment to being more sustainable, which stems from our belief in the value of time spent in the countryside and the responsibility we have to look after the land and buildings we own. Our commitment extends to helping children understand the importance of reducing our carbon footprint and protecting the environment for future generations.

2022 has helped us to create a strong foundation on which we will continue to build. Our review of the year highlighted many reasons to be proud of all we had achieved:

• The remaining children had all experienced challenges such as bereavement or caring responsibilities

• Anxiety, stress, low mood and depression were a feature of many of our referrals in 2022

• We provided 64 weeks of breaks

• The Stirling Scale measure of impact showed positive improvements in all fields, especially enjoyment of new activities, making positive choices, feeling calm and making new friends

• We completed recruitment and onboarding of two new breaks teams, new fundraisers and retail staff.

• A new marketing strategy and fundraising strategies are being prepared to help take the work forward

We know there will be challenges ahead but we also know the offer we make to children is more valuable now than ever. We will go forward with determination and renewed confidence.

Barbara Peacock

Chair of Trustees

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Go Beyond Charity

Trustees' Report

The Trustees are pleased to present their annual report together with the consolidated financial statements of the Charity and its subsidiary for the year ending 31 December 2022, which are also prepared to meet the requirements for a Directors' report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011 (England and Wales), the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (second edition - October 2019) marked "SORP".

Reference and Administrative details

The formal name of the organisation is Go Beyond Charity, which was changed on the 29 January 2021. The charity formerly operated under the name of Country Name: Holidays for Inner City Kids, which was more commonly known and referred to as CHICKS.

Charitable status:[Go][Beyond][is][a][registered][Charity][in][accordance][with][the][Charities][Act][1993,] Registration number 1080953. Registered as of 31 May 2000. Company statuts: Company registered number 03985540

Directors and Trustees

The Trustees of the charitable company are also directors for the purposes of company law. The Trustees who served during the year and since the year end are as follows:

Simon Boss (appointed 17 February 2022)

Stephen David Brearley (resigned 31 May 2022)

Dawn Carter-McDonald

Regina Clement Graham Horner

Barbara Peacock

Anisha Reed

Andrew Ryde Jessica Swinfen (resigned 18 November 2022)

Richard Wilson

Andrew Wright

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Go Beyond Charity

Trustees' Report

Company Secretary

Debs McIver

Chief Executive Officer

Michele Farmer

The Trustees delegate the day-to-day management of the Charity to the Chief Executive Officer and the Senior Leadership Team. During 2022 the Senior Leadership Team were as follows:

Michele Farmer, Chief Executive Officer

Debs McIver (until March 14th 2023), Financial Director Sue Cole (from March 14th 2023), Financial Director

Sara Shearman Carl Wholey (from October 2022) Karen Puszczynska (from May 2023) Sarah Harrison (until November 2022)

Go Beyond 2022

Go Beyond is a national Charity providing much needed breaks for children aged 8-15 all over England who would be unlikely otherwise to have any chance of time away from difficult circumstance.

The children we help come from a variety of backgrounds and are referred for a range of reasons. They might be young carers, living in poverty, victims of bullying or abuse or have experienced bereavement. The one thing they all have in common is that they could benefit from time away from their circumstances.

We encourage children to value the environment and appreciate time spent out of doors, learning new skills, meeting new friends and making happy memories that will last a lifetime.

The right time is now

Research across the UK during the pandemic shows disadvantaged young people and children living in poverty have been hardest hit by COVID-19 and could face consequences that affect them for years. There were 3.9 million children living in poverty in the UK in 2020-21. That’s 27 per cent of children, or eight in a classroom of 30 (Office of National Statistics).

Over 70% of the children who attended a Go Beyond break in 2022 were eligible for Pupil Premium, which indicates a level of disadvantage. The need for children to have a Break is more significant now than ever.

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Go Beyond Charity

Trustees' Report

Breaks

In 2022 we provided a total of 64 weeks of adventure at our two countryside-based centres in Cornwall and Derbyshire. 777 children and young people were given breaks at Coastal and Daleside.

During these breaks the children enjoyed a wide range of activities, all designed to help increase their confidence, improve their mental wellbeing, and encourage them to realise their potential. From cookery, art, and music sessions to splashing in the river at Dovedale or cosy stories around the campfire, they put aside their worries and transformed into lively, outgoing groups forming meaningful friendships.

Here's an example .. Harry's story

Harry’s* life was particularly tough during the pandemic; his family lived in poverty and regularly had to access food banks and housing support. His Referral Agent referred him for a Go Beyond break to have time away from his home circumstances, to have fun and create happy memories to keep him going through the challenging times he faced.

Harry had never been away from home - his family were not even able to afford a school trip. So, it would be an understatement to say that Harry was just a little excited to be coming to Go Beyond for a break.

On arrival, he bounced off the bus and whizzed around the Centre; he couldn’t believe how much space there was to run around in the countryside. After his first dinner Harry burst out, “I just want the days to go really, really slowly, so we can fit more things in.”

Harry’s Go Beyond break was full of lots of new experiences and he was excited by all of them, including rock-climbing and swimming - both activities he had never done before. At the rock-climbing centre he exclaimed, “I didn’t think climbing could be this much fun.” At the swimming pool, Harry was nervous and asked our Break Leaders, “Will you teach me how to swim and stay in the little pool with me?” Harry stayed in the shallow pool and our Break Leaders helped him to learn some basics.

Afterwards Harry told one of our Break Leaders: “I’m so proud of myself for getting in the pool and trying to swim, can I call home and tell them what I’ve done today?”

At the end of his Go Beyond break, Harry was asked what his best bit was: “I loved it all, I didn’t think I would have this much fun, it’s like a big family holiday and I’ve made lots of new friends…please can I come back again?”

*Names and some details changed to protect identity

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Go Beyond Charity

Trustees' Report

Making a difference

Alongside case studies like Harry’s we collect a range of evidence and feedback. Through our assessment tools we know that residential breaks are making the following impact:

Go Beyond breaks are specifically designed to enable the children to:

• Outcome 3 - increase their confidence in making friends and improve their communication skills with peers and adults

• Outcome 4 - develop and learn new skills (such as cookery, vegetable & fruit growing, environmental & conservation learning)

We know that our breaks are working. From our latest impact report from Referral Agents (schools, social workers and other charities):

100% Agreed the break improved the child’s confidence 100% Agreed it helped them develop a sense of hope 97% Agreed their general wellbeing improved after the break 97% Agreed they created happy memories on the break

93% Agreed that their relationship with others had improved

Referral agents say : “I am in a very privileged position of seeing the impact of these breaks - it lasts years! From the magical moment that they find out they are going on a break to years later when they remember the activities, new connections made and feelings of happiness and joy - a Go Beyond break really does change lives.”

Claire Gill, Deputy Headteacher, Dee Point Primary School

Educational Benefits

As well as our four outcomes above, Go Beyond is registered as an ASDAN accredited centre. In this capacity, Go Beyond works with ASDAN (Award Scheme Development and Accreditation Network) to enable young people who may not thrive in a normal educational setting to positively contribute towards their academic record through their experiences with us. Certificates and points are awarded for the children’s learning and development whilst on break, and the children are also marked ‘present’ on the school registers, so their attendance record is not affected.

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Go Beyond Charity

Trustees' Report

Our Breaks help to tackle the following areas:

Food Poverty - Our breaks give children the opportunity to grow, pick and cook vegetables. We have vegetable patches and various fruit and vegetables growing wild. We have fun baking and we show children experiencing food poverty how to make basic healthy recipes. We offer fresh, home cooked food and encourage everyone to try new foods.

Improving Physical and Mental Wellbeing - Our breaks make time for children to be more active and have time away from screens. Our centres are surrounded by beautiful countryside, and we incorporate plenty of outdoor activities such as football, hiking, trampolining, and surfing. As well as games barns with snooker tables, table tennis and darts. Children can get creative building dens or have some quiet time in the Craft Barn or lounge.

Teaching children about the Environment - Many children that join us are from inner-cities. Some have never seen the sea or farm animals. We take children foraging, shell hunting, paddling, and swimming. We teach them bushcraft activities, and encourage them to learn about the environment and its benefits. Children learn new skills and gain confidence bonding over something as simple as picking blackberries.

Go Beyond’s Charity Shops

During the first quarter of 2022 we made the difficult decision to close our shop in Newton Abbot due to rising costs. We still have our other two shops in Torquay and Exeter which remain profitable and sales are increasing.

Fundraising

In 2022 we grew the fundraising team enabling us to expand our income streams.

Our Trusts team grew to 3 people and we worked on consolidating trust support. We made sure those who donated received regular and high quality reports and feedback on how their donations were used. We re-engaged with trusts that had supported us in the past and concentrated on building relationships with them through clear communications about our 5 year vision and strategy, installing confidence that Go Beyond is achieving great outcomes for children on breaks. We have also been able to research and prospect new trusts and foundations to replenish our pipelines.

As part of our fundraising strategy we began to expand our income streams. We sent four appeal letters to our loyal supporters. Using strong story telling we delivered to them the magic of a Go Beyond break and what their support means to us. Throughout the year many individuals have taken on exciting challenges for us, from taking part in the London Marathon to walking the South West Coast path.

Our Philanthropy income grew and through high value events and good stewardship we continue to build on it.

Corporates such as Mid Counties Coop, Olivers Travels and Portland Fuel have remained loyal to us with annual support. Through strong stewardship, using developed fundraising products, centre visits and volunteering opportunities we have engaged and supported them. As with the trusts we need to gain new partners and are widely prospecting using our fundraising products to introduce us to them. Many new companies downloaded our Christmas Quiz and Office Christmas Party pack.

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Go Beyond Charity

Trustees' Report

Donations from individuals, trusts & corporations
Legacies
Gift aid reclaimed
Grants
Charitable activities
Other trading activities
Rental income
Other income		 31/12/22
£1,207,704
£18,500
£54,121
£4,246
£22,410
£182,008
£23,762
£902
£1,513,653

Volunteers

Our volunteers are hugely important to us. As well as bringing much needed extra capacity, they help to create the feeling of a family holiday, especially when they are different ages and have different life experiences. It means the children always have an adult they can talk to. 85 volunteers helped on breaks donating a total of 4,424 hours.

As part of our work on a Volunteer Strategy we sent a survey out to over 300 volunteers. They told us their main reason for volunteering was to ‘make a difference’, and 90% of those who replied would like to come again.

Many people who volunteer with us go onto work in the children’s workforce: “Go Beyond's volunteering role has hidden and long-lasting benefits for disadvantaged children nationwide in that it allows young adults who are thinking of a career working with children to gain very important experience. Being a volunteer when I was 18-21 was instrumental in my decision to train as a social worker and I know from others I am not alone in that experience.”

Our volunteers also play a vital role in supporting our shops. They help us create beautiful window displays, sort and put out stock and provide a warm and friendly customer experience.

Plans for the future

Strategy

2022 was the first full year of our rolling Business Plan, which was launched in the Autumn of 2021. We continued to operate within the three year Strategy that was agreed in May 2020. The priorities for our work in 2022, based on the strategy, were:

1. Operating Model

2. Breaks

3. Finances

4. Marketing

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Go Beyond Charity

Trustees' Report

Our Business Plan focused on three key areas:

Our Children - being a Children First Organisation

Our People - being One Team, the best place to work for staff and volunteers

Our Finances and Resources - being efficient, looking after our centres and the people that use them.

Over the course of 2022 we have made good progress against our strategy and plans, with attention having been given to refining the best breaks offer for children, based on data and experience. We’ve looked carefully at our offer and designed activities that will bring positive outcomes which we can measure. These insights, along with case studies, and weekly feedback reassure us we are doing the right thing and provide good quality evaluation for supporters.

In 2022, we celebrated our 30th year and continued our work to bring together the strategy and business planning under a longer term vision for the next 10 years.

We end 2022 in a strong position, with more children now returning to breaks, a stronger financial position and clear plans for the future. Our renewed confidence has led us to create a new Five Year Strategy for 2023-28. This was approved by the Trustees in November 2022 along with a refreshed vision:

Over the next five years we will inspire over 5000 children from across the country, to go beyond anything that stands between them and their brightest future. Our centres will be more sustainable, we will celebrate the environment and offer everything onsite our children need to help them develop confidence and skills, away from difficult lives.

As we build on the success of 2022 we aim to:

  1. Provide breaks for 5000 children over the next five years

  2. Invest in our South-West and Midlands facilities and activities to provide outstanding and sustainable centres

  3. Identify new locations where, in time, we could extend our reach further across England.

Moorland Retreat

On 31st May 2022 the Moorland retreat sold for £825,000. The proceeds after sales fees amounted to £800,455 and the resulting profit on disposal was £177,212. The proceeds of the sale of Moorland will be dedicated to capital expenditure in respect of the delivery of our strategy and improvements in the facilities for breaks in the Southwest, Midlands and further afield.

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Go Beyond Charity

Trustees' Report

Financial Report

Summary of Financial Position

The results for the year are shown in the Consolidated Statement of Financial Activities on page 21.

The total reserves of the Charity at 31 December 2022 were £3,386,412 (2021: £3,069,913) of which £1,479,188 (2021: £644,673) related to general and designated funds and £1,907,224 (2021: £2,425,240) related to restricted reserves. At 31 December 2022 the Charity had general reserves of £451,057 (2021: £271,303) and designated reserves of £1,028,131 (2021: £373,370).

Capital Improvement Fund

Trustees have designated £825,000 for future capital developments. These funds have been designated to allow us to maximise the use of our centres and invest in our facilities to grow the number of children we can accommodate beyond 1000, reduce our unit costs, and to become more sustainable.

This breaks down as follows :

Coastal: short term development & improvement £50k to be spent in 2023 (as at May 2023 £39k has already been invested)

Coastal: long term development £350k, to be spent within the next 3-5 years

Daleside: short term development & improvement £50k to be spent in 2023-2024

Daleside: long term development £350k, to be spent within the next 3-5 years

Corporate infrastructure development : £25k to be spent in 2023-24

Risk Management

The Trustees have a risk management strategy which comprises: a review of the corporate risk register; the establishment of systems and procedures to mitigate those risks identified in the plan; and the implementation of procedures designed to minimise any potential impact on the Charity should those risks materialise. The risk management strategy will continue to be reviewed on an ongoing basis.

Reserves Policy

The amount we hold in reserves is determined using our annual budget. We set our reserves at a level which would cover our essential running costs for a period of between two and six months. We consider our essential running costs as those things we would have to do, even if we were not able to operate our programme during this period.

When considering what are essentials costs are, we assume:

· A major crisis hits.

· Our annual budget is taken as the basis for all calculations.

Based on these calculations for the 2022-23 financial year, we need to hold between £277,000 and £832,000 in reserves. Our current free reserves amount to £476,057 which equates to 3.4 months of expenditure.

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Go Beyond Charity

Trustees' Report

Public Benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The Charity's Trustees have complied with their duty in Section 4 of the Charities Act 2011 to have due regard to Public Benefit guidance issued by the Charity Commission. The Trustees do not receive any private benefit from the Charity.

Going Concern

In assessing our going concern status, we have prepared forecasts for 2023 which assume breaks will be operational throughout the year at both our Coastal and Daleside centres, our two retail stores will continue to trade, and there will be no change in staffing structure. This indicates we will remain cash positive with a cash headroom that is sustained throughout the next twelve months, using the current annual run rate of income and costs.

We have also prepared financial models to estimate the level to which our income could drop before we become unable to provide breaks at our centres. We are satisfied that any drop in our income would need to be substantial for this to happen. However, we have identified further potential mitigating actions, should this pessimistic view of income prevail, to ensure we continue to provide as full a service as possible to vulnerable young people and the other beneficiaries of our programmes.

The Board have confidence that there is a sound understanding of the financial position and sufficient scope to take these mitigating actions to preserve the long-term future of the Charity if required. Accordingly, the Board of Trustees do not consider there to be any material uncertainties and have prepared the accounts on a going concern basis.

Governance update

The Trustees recognise that good governance is critical to the success of the Charity and adopted the Charity Governance Code in 2018. We believe we have upheld this commitment throughout 2022.

Our revised Trustee recruitment and onboarding process has resulted in a Board that is significantly more diverse than before, with an impressive depth and range of relevant experience amongst our members. In keeping with the code, the newly composed Board undertook a comprehensive skills audit early in 2021, which confirmed no major gaps in the knowledge and experience needs of the Charity.

Our subcommittees focus on Finance, People and Governance, with all Trustees participating in at least one group. Trustees continue to give their time freely, and no Trustee received remuneration during 2022; details of Trustees' expenses and related party transactions are disclosed in the notes to the accounts.

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Go Beyond Charity Trustees, Report Provision of Information to Auditors Each of the persons who are Trustees al the time when this Trustees, Report is approved has confirmed that. So far as each Trustee is aware, there is no relevant audit infomiation of which the eharitsble group's auditors are unaware, and Each Trustee has taken all the steps that they ought lo have taken as a Trustee in order to make themselves aware of any relevant audit information and lo establish that the charitable group's auditors are aware of that information. Small Company Provisions This report has been prepared in accordance with the small companies regime under s41912} of the Companies Act 20(b. The annual reFX)rt was approved by the Trustees of the Charity on 20th July 2023 and signed on its behalf by. Barbara Peacock Trustee Page 15

Go Beyond Charity Statement of Trustees, Responsibilities The Trustees (who are also the directors of Go Beyond Charity for the purposes of company lawl are responsible for preparing the Trustees. report and Ihe financial slalemenls in accordance applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practi￿1, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the Trustees lo prepare financial statements for each financial year. Under company law the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the stale of affairs of the parent charitable company and the group and of the Incoming resources and application of resources, including ils income and expenditure, of the charitable group for that period. In preparing these financial slatemenls, the Trustees are required lo.. select suitable accounting policies and apply them consistently", observe the methods and principles in the Charities SORP", make judgements and eslimales that are reasonable and prudent., slate whether applicable accounting standards, comprising FRS 102 have been followed, subject lo any material departures disclosed and explained in the financial slalemenls", and prepare the Iinancial slalemenls on the going concern basis unless il is inappropriate to p￿SUme that the parent charitable comp3ny will continue in business The Trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy al any time the financial position of the parent charitable company and the group and enable them lo ensure that the financial slalements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the parent charitable Company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Trustees of the Charity on .20th July 2023 and signed on ils behalf by.. Barbara Peacock Trustee Page 16

Go Beyond Charity

Independent Auditor's Report to the Trustees of Go Beyond Charity

Opinion

We have audited the financial statements of Go Beyond Charity (the 'charitable parent company') and its subsidiaries (the 'group') for the year ended 31 December 2022, which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet, Balance Sheet, Consolidated Statement of Cash Flows and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is United Kingdom Accounting Standards, comprising Charities SORP - FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and applicable law (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We have been appointed as auditor under the Companies Act 2006 and report in accordance with regulations made under those acts.

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 group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the 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 group's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were 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.

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Go Beyond Charity

Independent Auditor's Report to the Trustees of Go Beyond Charity

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. 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.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matter prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the group and the parent 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 where the Companies Act 2006 requires us to report to you if, in our opinion:

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Go Beyond Charity

Independent Auditor's Report to the Trustees of Go Beyond Charity

Responsibilities of Trustees

As explained more fully in the Statement of Trustees' Responsibilities (set out on page 16), the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Auditor responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

As part of our audit planning, through discussions with management, we obtained an understanding of the legal and regulatory framework that is applicable to the group and the sector in which it operates to identify the key laws and regulations affecting the group.

The key laws and regulations we identified were General Data Protection Regulations (GDPR), Fundraising Regulations for charities, health and safety, and employment laws. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, primarily the Companies Act 2006, the Charities Act, relevant tax compliance regulations in the UK, and reporting framework (Charities SORP - FRS 102).

We discussed with management how the compliance with these laws and regulations is monitored and we discussed the policies and procedures in place. We also identified the individuals who have responsibility for ensuring that the entity complies with laws and regulations and deals with reporting any issues if they arise. As part of our planning procedures, we assessed the risk of any non-compliance with laws and regulations on the group's ability to continue trading and the risk of material misstatement to the accounts.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Our procedures involved the following:

• Enquiries of management and those charged with governance regarding their knowledge of any non-compliance with laws and regulations that could affect the financial statements;

• Review of legal and professional costs to identify any possible non compliance or legal costs in respect of non compliance;

• Review of Board minutes; and

Page 19

Go Beyond Charity

Independent Auditor's Report to the Trustees of Go Beyond Charity

As part of our enquiries we discussed with management whether there have been any known instances, allegations or suspicions of fraud, of which there were none.

We also evaluated the risk of fraud through management override including that arising from management’s incentives. The key risks we identified were misappropriation of cash, and we determined that the principal risks were related to misallocation of restricted funds.

In response to the identified risk, as part of our audit work we:

• Used data analytics to test journal entries throughout the year, for appropriateness;

• Reviewed income supporting documentation for any restrictions and compared this to how it had been recognised in the financial statements;

• Reviewed estimates and judgements made in the accounts for any indication of bias and challenged assumptions used by management in making the estimates; and

• Tested a sample of till receipts through to cash banked.

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. This risk increases the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements as we are less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

Page 20

Go Beyond Charity Independent Auditorfs Report to the Trustees of Go Beyond Charity Obtain sufficient appropriate audit evidence regarding the financial Information ol the enlilies or business activities within the group lo express an opinion on the financial stalemenls. We are responsible for the direction, 5upervi5ion and performance of the group audit We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other mallers, the planned scope and liming of the audit and significant audit findings, including any signili¢anl defi'ciencies in internal control that we idenb'fy during our audit. Use of our report This report is made solely to the charitable parent charity's Members, as a body, in accordance wlh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale lo the group's Members those matters we are required lo slate lo them in an auditor's report and for no other purFose To the ￿lIest exlenl permilled by law, we do not accept or assume rèsponsibility lo anyone other than the charitable parent company and ils charity's Membèrs as a body, for our audit work, for this report, or for the opinions we have formed. F Froj￿0 Cio Duncan Leslie (Senior Statutory Auditor} PKF Francis Clark, Slalulory Auditor Melville Building East Royal William Yard Plymouth Devon PL1 3GW Dale.. 0210812023 Page 21

Go Beyond Charity

Consolidated Statement of Financial Activities

Year Ended 31 December 2022

(Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Other income
7
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Net income
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
22		 Unrestricted
general
funds
£
1,057,577
22,410
182,008
24,664
15,700
1,302,359
(262,859)
(803,254)
(1,066,113)
236,246
(56,492)
179,754
271,303
451,057		 Unrestricted
designated
funds
£
-
-
-
-
56,861
56,861
-
(29,150)
(29,150)
27,711
627,050
654,761
373,370
1,028,131		 Restricted
funds
£
226,994
-
-
-
134,454
361,448
-
(308,906)
(308,906)
52,542
(570,558)
(518,016)
2,425,240
1,907,224		 Total
2022
£
1,284,571
22,410
182,008
24,664
207,015
1,720,668
(262,859)
(1,141,310)
(1,404,169)
316,499
-
316,499
3,069,913
3,386,412

The notes on pages 27 to 52 form an integral part of these financial statements. Page 22

Go Beyond Charity

Consolidated Statement of Financial Activities

Year Ended 31 December 2022

(Including Consolidated Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investment income
6
Total income
Expenditure on:
Raising funds
8
Charitable activities
9
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
22		 Unrestricted
general
funds
£
820,803
15,575
169,950
13,887
1,020,215
(237,409)
(606,026)
(843,435)
176,780
176,780
94,523
271,303		 Unrestricted
designated
funds
£
-
-
-
-
-
-
(23,276)
(23,276)
(23,276)
(23,276)
396,646
373,370		 Restricted
funds
£
111,646
-
-
-
111,646
-
(252,050)
(252,050)
(140,404)
(140,404)
2,565,644
2,425,240		 Total
2021
£
932,449
15,575
169,950
13,887
1,131,861
(237,409)
(881,352)
(1,118,761)
13,100
13,100
3,056,813
3,069,913

All of the group's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 and 2021 is shown in note 22.

The notes on pages 27 to 52 form an integral part of these financial statements. Page 23

Go Beyond Charity Consolidated Balance Sheet 31 December 2022 2022 2021 Note Fixed assets Tangible assets Current assets Stocks Debtors Cash at bank and in hand 14 2,004,273 2,672,708 16 17 228 66.307 1467 494 237 126,918 381,093 508,248 1,534,029 Creditors: Amounts falling due within one year 18 1126,8901 1111,0431 Net current assets 1407 139 397,205 Total assets less current liabilities 3,411,412 3.069.913 Provision for liabilities 19 Net assets 3,386,412 3,069,913 Funds ofthe group: Restricted income funds Reslricled funds 1,907,224 2,425,240 Unrestricted income funds General Funds Designated Property fund Designated Capital Improvement fund Totsl unreslricled funds 451,057 203,131 825 000 271,303 373,370 1479 188 644,673 Total funds 22 3,386,412 3069 913 The financial statements on pages 22 10 51 were approved by the Trustees, and aulhorised for issue on 20th July 2023 and signed on their behalf by.. CKNY Barbara Peacock Trustee Company Registration Number.. 03985540 The notes on pages 26 to 51 form an integral part Of these financial statements. Page 24

Go Beyond Charity

Balance Sheet

31 December 2022

Note
Fixed assets
Tangible assets
14
Investments
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
Creditors: Amounts falling due within one year
18
Net current assets
Total assets less current liabilities
Provisions
19
Net assets
Funds of the Charity:
Restricted income funds
Restricted funds
22
Unrestricted income funds
Unrestricted funds
Total funds
22		 2022
£
2,004,273
1		 2021
£
2,672,708
1
2,004,274 2,672,709
228
67,724
1,464,343		 237
128,597
378,985
1,532,295
(124,838)		 507,819
(110,393)
1,407,457 397,426
3,411,731
(25,000)		 3,070,135
3,386,731
1,907,224
1,479,507
3,386,731		 3,070,135
2,425,240
644,895
3,070,135

The financial statements on pages 22 to 52 were approved by the Trustees, and authorised for issue on 20th July 2023 and signed on their behalf by:

Barbara Peacock Trustee

Company Registration Number: 03985540

The notes on pages 27 to 52 form an integral part of these financial statements. Page 25

Go Beyond Charity

Consolidated Statement of Cash Flows

Year Ended 31 December 2022

Note
Cash flows from operating activities
Net income for the reporting period
Adjustments to cash flows from non-cash items
Depreciation
8
Investment income
6
Loss on disposal of tangible fixed assets
Working capital adjustments
Decrease in stocks
16
Decrease/(increase) in debtors
17
Increase/(decrease) in creditors
18
Increase in provisions
19
(Decrease)/increase in deferred income
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
6
Purchase of tangible fixed assets
14
Sale of tangible fixed assets
Net cash flows from investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December		 2022
£
316,499
71,824
(24,664)
207,015
570,674
9
60,611
20,093
25,000
(4,246)
672,141
24,664
(37,729)
427,325
414,260
1,086,401
381,093
1,467,494		 2021
£
13,100
85,670
(13,887)
-
84,883
29
(60,959)
(35,106)
-
4,246
(6,907)
13,887
(22,109)
-
(8,222)
(15,129)
396,222
381,093

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 27 to 52 form an integral part of these financial statements. Page 26

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

1 Charity status

The Charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding £1 towards the assets of the Charity in the event of liquidation.

The principal place of business is: Suite B1 Higher Mill Buckfast Abbey Buckfastleigh Devon TQ11 0EE

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 (FRS 102) (effective - October 2019). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Go Beyond Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Basis of consolidation

The consolidated financial statements consolidate the financial statements of the Charity and its subsidiary undertaking drawn up to 31 December 2022.

No Statement of Financial Activities is presented for the Charity as permitted by section 408 of the Companies Act 2006. No Cash Flow statement has been presented for the Charity as permitted by FRS102. The Charity achieved net income for the financial year of £316,499 (2021 - £13,100).

A subsidiary is an entity controlled by the Charity. Control is achieved where the Charity has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

Inter-company transactions, balances and unrealised gains on transactions between the Charity and its subsidiaries, which are related parties, are eliminated in full.

Page 27

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Going concern

In assessing our going concern status, we have prepared forecasts for 2023 which assume breaks will be operational throughout the year at both our Coastal and Daleside centres, our two retail stores will continue to trade, and there will be no change in staffing structure. This indicates we will remain cash positive with a cash headroom that is sustained throughout the next twelve months, using the current annual run rate of income and costs.

We have also prepared financial models to estimate the level to which our income could drop before we become unable to provide breaks at our centres. We are satisfied that any drop in our income would need to be substantial for this to happen. However, we have identified further potential mitigating actions, should this pessimistic view of income prevail, to ensure we continue to provide as full a service as possible to vulnerable young people and the other beneficiaries of our programmes.

The Board have confidence that there is a sound understanding of the financial position and sufficient scope to take these mitigating actions to preserve the long-term future of the Charity if required. Accordingly, the Board of Trustees do not consider there to be any material uncertainties and have prepared the accounts on a going concern basis.

Income and endowments

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the Charity before the Charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the Charity and it is probable that these conditions will be fulfilled in the reporting period.

Legacy gifts are recognised on a case by case basis following the grant of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the Charity.

Grants receivable

Grants are recognised when the Charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Page 28

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Deferred income

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the Charity has control over them, any conditions associated with the donated item have been met, the receipt of economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102), the general volunteer time is not recognised. Please refer to the Trustees' annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the Charity. This is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Raising funds

Costs of raising funds comprise of fundraising staff salaries, and costs associated with fundraising events which the Charity organises in order to raise funds for respite breaks.

Charitable activities

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page 29

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Support costs

Support costs are those functions that assist the work of the Charity but do not directly undertake charitable activities. Support costs include Head Office costs, finance, personnel, payroll and governance costs which supports the Charity's respite breaks. These costs have been disclosed separately in note 8 to the financial statements and have been included within expenditure on charitable activities on the Statement of Financial Activities.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £2,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Freehold buildings 2-10% straight line
Freehold land Not depreciated
Plant & machinery 10-20% straight line
Motor vehicles 14% straight line
Office equipment 20% straight line

Page 30

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Impairment of fixed assets

At each reporting date an assessment will be made of whether there is any indicator of impairment. If there is an indicator of impairment properties will either be individually assessed or assessed as part of a scheme.

Where there is evidence of impairment, the recoverable amount of the asset is estimated which will be the higher of value in use and fair value less costs to sell. SORP 2019 states that the definition of EUV-SH in the RICS Valuation Standards indicates that this method of valuation would provide a fair value as defined in FRS 102 and therefore this is used to determine fair value. The SORP considers that depreciated replacement costs will provide a reasonable estimate of value in use, this is calculated as the lower of the cost of constructing an equivalent asset or acquiring an equivalent asset on the open market.

The recoverable amount is compared to the carrying amount of the property or scheme. The carrying amount is calculated as the net book value less any unamortised grant in the Statement of Financial Position relating to the property or scheme.

If the recoverable amount of a property or scheme is less than the carrying value the difference (the impairment) will be charged to the Statement of Financial Activity and split between the relevant reserves.

If in future years the impairment no longer applies, it will be taken out from the Statement of Financial Activitiy. The amount reinstated will be limited to an amount that brings the property or scheme back to its original carrying value.

Stock

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks.

Trade 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 discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Page 31

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Dilapidation provision

A charity must recognise a liability for a legal or constructive obligation as a provision when either the timing or the amount of the future expenditure required to settle the obligation is uncertain. The charity recognises a dilapidations provision when there is a future obligation relating to the maintenance of leasehold properties. The provision is based on the Trustees’ best estimate of the obligation which forms part of the charity’s unavoidable cost of meeting its obligations under the lease contracts.

Provisions

Provisions are recognised when the Charity has an obligation at the reporting date as a result of a past event, it is probable that the Charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the group.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the Trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The Charity operates a money purchase defined contribution scheme. The contributions made for the accounting period and treated as an expenses were £17,858 (2021: £12,396).

Financial instruments

Classification

The Charity holds the following financial instruments:

All financial instruments are classified as basic.

Page 32

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Recognition and measurement

The Charity has chosen to apply the recognition and measurement principles in FRS102.

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company’s obligations are discharged, expire or are cancelled.

Such instruments are initially measured at transaction price, including transaction costs, and are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals,
trusts and corporations
Legacies
Gift aid reclaimed
Grants, including capital grants;
Government grants		 Unrestricted
general
funds
£
980,710
18,500
54,121
4,246
1,057,577		 Restricted
£
226,994
-
-
-
226,994		 Total
2022
£
1,207,704
18,500
54,121
4,246
1,284,571		 Total
2021
£
747,742
30,000
35,330
119,377
932,449

The income from donations and legacies was £1,284,571 (2021: £932,449) of which £1,057,577 was unrestricted (2021: £820,803) and £226,994 was restricted funds (2021: £111,646).

4 Income from charitable activities

Fundraising events Unrestricted
general
funds
£
22,410		 Total
2022
£
22,410		 Total
2021
£
15,575

The income from charitable activities was £22,410 (2021: £15,575) of which all was unrestricted (2021: all unrestricted).

Page 33

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

5 Income from other trading activities

5
Income from other trading activities
Trading income;
Shop income from sale of donated goods and
services
Other income		 Unrestricted
general
funds
£
161,630
20,378
182,008		 Total
2022
£
161,630
20,378
182,008		 Total
2021
£
164,568
5,382
169,950

The income from other trading activities was £182,008 (2021: £169,950) of which all was unrestricted (2021: all unrestricted).

Net income from trading activities of subsidiaries

The taxable profits of Go Beyond Trading Limited (company number 03993081) arise from the operation of a lottery and general trading and are wholly donated to Go Beyond Charity. Accounts are filed with the Registrar of Companies. A summary of the trading results is shown below:

Profit and loss account
Turnover
Administrative expenses
Operating profit
Other interest receivable and similar income
Loss before tax
Loss for the financial year
Profit and loss account brought forward
Gift aid distribution to parent charity
Profit and loss account carried forward		 2022
2021
£
£
-
-
(97)
(82)
(97)
(82)
-
1
(97)
(81)
(97)
(81)
-
(142)
-
-
(97)
(223)

Page 34

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Year Ended 31 December 2022
Balance sheet
Assets
Creditors
Net assets
Capital
Reserves
Equity		 2022
2021
£
£
3,151
2,108
(3,470)
(2,330)
(319)
(222)
1
1
(320)
(223)
(319)
(222)

The trading company was dormant throughout the year.

6 Investment income

Other investment income
Income from rents		 Unrestricted
general
funds
£
902
23,762
24,664		 Total
2022
£
902
23,762
24,664		 Total
2021
£
5
13,882
13,887

The income from investments was £24,664 (2021: £13,887) of which all was unrestricted (2021: all unrestricted).

Page 35

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

7
Other income
Unrestricted funds
Designated
£
General
£
Gains on sale of tangible fixed
assets for Charity's own use
56,861
15,700
2021: £nil.
8
Expenditure on raising funds
Unrestricted
general
funds
£
Materials
4,128
Events
1,110
Travel
824
Office costs
65,083
Training and networking
22
Staff costs
175,951
Marketing and publicity
2
Other direct costs of generating voluntary income
15,739
262,859		 Restricted
funds
£
134,454
Total
2022
£
4,128
1,110
824
65,083
22
175,951
2
15,739
262,859		 Total
2022
£
207,015
Total
2021
£
5,460
1,161
323
66,164
19
162,968
114
1,200
237,409

9 Expenditure on charitable activities

Unrestricted

Provision of respite breaks
Depreciation, amortisation
and other similar costs
Allocated support costs		 Designated
£
-
29,150
-
29,150		 General
£
475,656
-
327,598
803,254		 Restricted
£
221,039
42,674
45,193
308,906		 Total
2022
£
696,695
71,824
372,791
1,141,310		 Total
2021
£
412,930
85,670
382,752
881,352

Page 36

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Children's activities
Rent and utilities
Equipment and maintenance
Buildings and ground
maintenance
Delapidation provision
Insurance
Advertising and promotions
Printing, postage and stationery
Vehicle running costs and travel
Food running costs and travel
Other holiday costs
Training, recruitment and
agency
Wages and salaries
Depreciation
Legal and professional fees
Office overheads
Sundry expenses
Software upgrades and support
Bank charges and interest
Employee support
Auditor's remuneration
Trustees meetings		 Activity
undertaken
directly
£
21,056
62,799
18,030
69,004
25,000
34,108
30,374
6,796
26,075
23,390
12,052
9,938
358,073
71,824
-
-
-
-
-
-
-
-
768,519		 Support &
governance
costs
£
-
524
-
-
-
-
-
11,618
-
18
-
12,901
274,075
-
5,946
4,262
3,095
46,067
1,531
-
12,754
-
372,791		 Total
2022
£
21,056
63,323
18,030
69,004
25,000
34,108
30,374
18,414
26,075
23,408
12,052
22,839
632,148
71,824
5,946
4,262
3,095
46,067
1,531
-
12,754
-
1,141,310		 Total
2021
£
1,075
40,066
17,347
20,430
-
33,166
19,222
17,734
35,139
4,505
9,703
21,536
500,480
85,670
14,455
5,793
3,581
39,050
2,502
262
9,309
327
881,352

Page 37

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

10 Net incoming resources

Net incoming resources for the year include:

Operating leases - other assets
Audit fees
Other non-audit services
Profit on disposal of tangible fixed assets
Depreciation of fixed assets		 2022
£
44,063
9,000
3,754
207,015
71,824		 2021
£
61,342
7,750
1,559
-
85,670

Operating leases - other assets includes £38,250 (2021: £49,267) on land and buildings and £5,813 (2021: £12,075) on other assets.

11 Trustees' remuneration and expenses

During the year the group made the following transactions with Trustees:

£Nil (2021: £327) of expenses were reimbursed to the Trustees during the year.

The expenses reimbursed were travel expenses for a Board matter.

No Trustees, nor any persons connected with them, have received any remuneration from the group during the year.

No Trustees have received any reimbursed expenses or any other benefits from the group during the year.

Donations made by the Trustees without any conditions attached totalled £9,620 for the year (2021 - £2,190).

Page 38

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

12 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 2022
£
729,527
60,714
17,858
808,099		 2021
£
599,645
51,407
12,396
663,448

The monthly average number of persons (including Senior Management Team) employed by the group during the year was as follows:

group during the year was as follows:
Fundraising
Operations
Support
Retail		 2022
No
5
16
4
6
31		 2021
No
4
12
8
6
30

The number of employees whose emoluments fell within the following bands was:

£60,001 - £70,000 2022
No
1		 2021
No
1

The total employee benefits of the key management personnel of the group were £217,050 (2021 - £135,366). Key management personnel comprises of the Chief Executive Officer, Finance Director, Director of Fundraising & Communications, Director of Operations and Director for Children.

Page 39

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

13 Taxation

The Charity is registered with the Charity Commission and is therefore exempt from taxation. Any profits achieved by the trading company are gift aided to the Charity.

14 Tangible fixed assets

Group and Charity

Cost
At 1 January
2022
Additions
Disposals
At 31 December
2022
Depreciation
At 1 January
2022
Charge for the
year
Eliminated on
disposals
At 31 December
2022
Net book value
At 31 December
2022
At 31 December
2021		 Land and
buildings
£
3,347,662
-
(1,031,218)
2,316,444
736,628
47,830
(407,975)
376,483
1,939,961
2,611,034		 Motor
vehicles
£
202,757
35,094
(131,747)
106,104
186,195
7,449
(120,650)
72,994
33,110
16,562		 Computer
equipment
£
109,596
704
-
110,300
85,278
10,760
-
96,038
14,262
24,318		 Plant &
machinery
£
78,760
1,931
(6,300)
74,391
57,966
5,785
(6,300)
57,451
16,940
20,794		 Total
£
3,738,775
37,729
(1,169,265)
2,607,239
1,066,067
71,824
(534,925)
602,966
2,004,273
2,672,708

Page 40

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

15 Fixed asset investments

Charity

Shares in group undertakings and participating interests

Cost
At 1 January 2022
At 31 December 2022
Net book value
At 31 December 2022		 Subsidiary
undertakings
£
1
1
1		 Total
£
1
1
1

Details of undertakings

Details of the investments in which the Charity holds 20% or more of the nominal value of any class of share capital are as follows:

Proportion of
Country of voting rights and
Undertaking incorporation Holding shares held Principal activity
Subsidiary undertakings
Go Beyond Trading
Limited		 England and Wales Ordinary shares 100% To generate funds
for
the
charitable
parent company.
16 Stock
Group Charity
2022 2021 2022 2021
£ £ £ £
Stocks 228 237 228 237

Page 41

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

17 Debtors

Trade debtors
Due from group undertakings
Prepayments and accrued
income
Accrued income
VAT recoverable
Other debtors		 2022
£
248
-
45,834
16,074
-
4,151
66,307		 Group
2021
£
145
-
34,021
75,000
-
17,752
126,918		 2022
£
248
1,417
45,834
16,074
-
4,151
67,724		 Charity
2021
£
145
277
34,021
75,000
1,402
17,752
128,597

18 Creditors: amounts falling due within one year

2022
£
Trade creditors
45,012
Other taxation and social
security
10,599
VAT payable
1,911
Other creditors
7,336
Accruals
61,832
Deferred income
200
126,890
Deferred income
Deferred income at 1 January 2022
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end		 Group
2021
£
39,453
11,940
450
14,622
44,504
4,446
115,415		 2022
£
45,012
10,599
59
7,336
61,832
-
124,838
2022
£
4,446
-
(4,246)
200		 Charity
2021
£
39,453
11,940
-
14,622
44,504
4,246
114,765
2021
£
200
4,246
-
4,446

Page 42

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

19 Provisions

Group

Group
Charged in the year
At 31 December 2022
Charity
Charged in the year
At 31 December 2022		 Dilapidation
and repairs
£
25,000
25,000
Dilapidation
and repairs
£
25,000
25,000		 Total
£
25,000
25,000
Total
£
25,000
25,000

The charity has a property lease for its HQ building and to deliver its chariable activites over two leases providing retail shops which require the charity to reinstate the premises in the condition at the start of the lease. The charity recognises the dilapidation and repairs provision in its statutory accounts.

The dilapidation and repairs provision are costs that the charity estimates will be incurred upon vacating properties which are occupied by the charity based on the condition of the properties at the year end. The provision is split over the three properties in use. Uncertainty exists regarding both the timing and amounts of the provisions. The amount represents the best estimate of the Trustees.

Page 43

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

20 Related party transactions

Charity

During the year the Charity made the following related party transactions:

Go Beyond Trading Limited

(Wholly owned subsidiary)

During the year the Charity received donations from Go Beyond Trading Limited of £nil (2021: £nil). At the balance sheet date the amount due from Go Beyond Trading Limited was £1,417 (2021 - £277). Amounts due are repayable on demand and no interest is charged on the outstanding balance.

21 Analysis of changes in net cash

21 Analysis of changes in net cash
Cash at bank and in hand
Net cash		 1 January
2022
£
381,093
381,093		 Cash flow
£
1,086,401
1,086,401		 Other
non-cash
changes
£
-
-		 31 December
2022
£
1,467,494
1,467,494

Page 44

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

22 Funds

Group

Unrestricted funds
General
General funds
Designated
Property fund
Capital Improvement fund
Total unrestricted funds
Restricted funds
Coastal Retreat
Moorland Retreat
Barn development
Sports barn development
Solar panels
Daleside Appeal
Daleside equipment
Daleside Appeal
minibuses
Daleside courtyard
challenge - capital
Provision of respite
breaks
Daleside Appeal -
revenue
SJP 2021
SJP 2020
SJP 2019
Total restricted funds
Total funds		 Balance at
1 January
2022
£
271,303
373,370
-
373,370
644,673
294,723
330,399
39,637
47,190
10,382
1,517,679
1,267
15,003
23,640
63,105
18,328
-
44,469
19,418
2,425,240
3,069,913		 Incoming
resources
£
1,302,359
56,861
-
56,861
1,359,220
-
92,991
11,156
13,282
2,922
-
-
14,103
-
173,800
-
53,194
-
-
361,448
1,720,668		 Resources
expended
£
(1,066,113)
(29,150)
-
(29,150)
(1,095,263)
(6,838)
(3,424)
(347)
(386)
(87)
(27,534)
(1,267)
(2,263)
(528)
(205,605)
-
(11,847)
(44,469)
(4,311)
(308,906)
(1,404,169)		 Transfers
£
(56,492)
(197,950)
825,000
627,050
570,558
-
(419,966)
(50,446)
(60,086)
(13,217)
-
-
(26,843)
-
-
-
-
-
-
(570,558)
-		 Balance at
31
December
2022
£
451,057
203,131
825,000
1,028,131
1,479,188
287,885
-
-
-
-
1,490,145
-
-
23,112
31,300
18,328
41,347
-
15,107
1,907,224
3,386,412

Page 45

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Unrestricted funds
General
General funds
Designated
Property fund
Total unrestricted funds
Restricted funds
Coastal Retreat
Moorland Retreat
Barn development
Sports barn development
Solar panels
Daleside Appeal
Daleside equipment
Daleside Appeal minibuses
Daleside courtyard challenge -
capital
Provision of respite breaks
Daleside Appeal - revenue
SJP 2020
SJP 2019
Total restricted funds
Total funds		 Balance at 1
January 2021
£
94,523
396,646
491,169
301,560
340,670
40,678
48,348
10,643
1,545,214
5,954
22,389
24,168
185,695
18,328
-
21,997
2,565,644
3,056,813		 Incoming
resources
£
1,020,215
-
1,020,215
-
-
-
-
-
-
-
-
-
60,985
-
50,661
-
111,646
1,131,861		 Resources
expended
£
(843,435)
(23,276)
(866,711)
(6,837)
(10,271)
(1,041)
(1,158)
(261)
(27,535)
(4,687)
(7,386)
(528)
(183,575)
-
(6,192)
(2,579)
(252,050)
(1,118,761)		 Balance at 31
December
2021
£
271,303
373,370
644,673
294,723
330,399
39,637
47,190
10,382
1,517,679
1,267
15,003
23,640
63,105
18,328
44,469
19,418
2,425,240
3,069,913

Page 46

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Charity

Unrestricted funds
General
General funds
Designated
Property fund
Capital Improvement fund
Total unrestricted funds
Restricted funds
Coastal Retreat
Moorland Retreat
Barn development
Sports barn development
Solar panels
Daleside Appeal
Daleside equipment
Daleside Appeal
minibuses
Daleside courtyard
challenge - capital
Provision of respite
breaks
Daleside Appeal -
revenue
SJP 2021
SJP 2020
SJP 2019
Total restricted funds
Total funds		 Balance at
1 January
2022
£
271,525
373,370
-
373,370
644,895
294,723
330,399
39,637
47,190
10,382
1,517,679
1,267
15,003
23,640
63,105
18,328
-
44,469
19,418
2,425,240
3,070,135		 Incoming
resources
£
1,302,359
56,861
-
56,861
1,359,220
-
92,991
11,156
13,282
2,922
-
-
14,103
-
173,800
-
53,194
-
-
361,448
1,720,668		 Resources
expended
£
(1,066,016)
(29,150)
-
(29,150)
(1,095,166)
(6,838)
(3,424)
(347)
(386)
(87)
(27,534)
(1,267)
(2,263)
(528)
(205,605)
-
(11,847)
(44,469)
(4,311)
(308,906)
(1,404,072)		 Transfers
£
(56,492)
(197,950)
825,000
627,050
570,558
-
(419,966)
(50,446)
(60,086)
(13,217)
-
-
(26,843)
-
-
-
-
-
-
(570,558)
-		 Balance at
31
December
2022
£
451,376
203,131
825,000
1,028,131
1,479,507
287,885
-
-
-
-
1,490,145
-
-
23,112
31,300
18,328
41,347
-
15,107
1,907,224
3,386,731

Page 47

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Unrestricted funds
General
General funds
Designated
Property fund
Total unrestricted funds
Restricted funds
Coastal Retreat
Moorland Retreat
Barn development
Sports barn development
Solar panels
Daleside Appeal
Daleside equipment
Daleside Appeal minibuses
Daleside courtyard challenge -
capital
Provision of respite breaks
Daleside Appeal - revenue
SJP 2020
SJP 2019
Total restricted funds
Total funds		 Balance at 1
January 2021
£
94,665
396,646
491,311
301,560
340,670
40,678
48,348
10,643
1,545,214
5,954
22,389
24,168
185,695
18,328
-
21,997
2,565,644
3,056,955		 Incoming
resources
£
1,020,214
-
1,020,214
-
-
-
-
-
-
-
-
-
60,985
-
50,661
-
111,646
1,131,860		 Resources
expended
£
(843,354)
(23,276)
(866,630)
(6,837)
(10,271)
(1,041)
(1,158)
(261)
(27,535)
(4,687)
(7,386)
(528)
(183,575)
-
(6,192)
(2,579)
(252,050)
(1,118,680)		 Balance at 31
December
2021
£
271,525
373,370
644,895
294,723
330,399
39,637
47,190
10,382
1,517,679
1,267
15,003
23,640
63,105
18,328
44,469
19,418
2,425,240
3,070,135

Page 48

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

The specific purposes for which the funds are to be applied are as follows:

Designated Funds

Property Fund - The property fund represents the net book value of all unrestricted fixed assets held by the Charity. During the year a depreciation provision of £29,150 has been made and an asset was sold with a profit on sale of £56,861 being received. The balance on the sale of the fixed asset of £197,950 has been transferred to general unrestricted funds. The balance of £203,131 represents the fixed asset net book value at the year end.

Capital Improvement Fund - Trustees have designated £825,000 for future capital developments. These funds have been designated to allow us to maximise the use of our centres and invest in our facilities to grow the number of children we can accommodate beyond 1000, reduce our unit costs, and to become more sustainable.

This breaks down as follows :

Coastal: short term development & improvement £50k to be spent in 2023 (as at May 2023 £39k has already been invested)

Coastal: long term development £350k, to be spent within the next 3-5 years

Daleside: short term development & improvement £50k to be spent in 2023-2024

Daleside: long term development £350k, to be spent within the next 3-5 years

Corporate infrastructure development : £25k to be spent in 2023-24

Restricted Funds

Coastal Retreat - This fund was set up to purchase the Coastal Retreat. During the year a depreciation provision of £6,838 has been made and the balance carried forward of £287,885 represents the fixed asset net book value at the year end.

Moorland Retreat - This fund was set up to purchase the Moorland Retreat. During the year a depreciation provision of £3,424 and the asset sold with a profit on sale of £92,991 being received. Due to the sale of the fixed asset the balance on the fund of £419,666 has been transferred to general unrestricted funds.

Barn Development - This fund was set up to fund the development of a play barn at Moorland Retreat. During the year a depreciation provision of £347 and the asset sold with a profit on sale of £11,156 being received. Due to the sale of the fixed asset the balance on the fund of £50,446 has been transferred to general unrestricted funds.

Sports Barn Development - This fund was set up to fund a sports barn at Moorland Retreat. During the year a depreciation provision of £368 and the asset sold with a profit on sale of £13,282 being received. Due to the sale of the fixed asset the balance on the fund of £60,086 has been transferred to general unrestricted funds.

Page 49

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

Solar Panels - This fund was set up to fund the solar panels at Moorland Retreat. During the year a depreciation provision of £87 and the asset sold with a profit on sale of £2,922 being received. Due to the sale of the fixed asset the balance on the fund of £13,217 has been transferred to general unrestricted funds.

Daleside Appeal - This fund was set up to purchase and renovate a site in the Midlands. During the year a depreciation provision of £27,534 has been made, the balance of £1,490,145 represents the fixed asset value net book value at the year end.

Daleside Equipment - This fund was set up to purchase equipment at Daleside. During the year a depreciation provision of £1,267 and the asset is now fully depreciated.

Daleside Appeal - Minibuses - This fund was set up to purchase minibuses at Daleside. During the year a depreciation provision of £2,263 and the asset sold with a profit on sale of £14,103 being received. Due to the sale of the fixed asset the balance on the fund of £26,843 has been transferred to general unrestricted funds.

Daleside Courtyard challenge - This fund was set up to purchase matting and equipment. During the year a depreciation provision of £528 has been made, the balance of £23,112 represents the fixed asset net book value at the year end.

Provision of Respite Breaks and Young Start - This fund is restricted to respite break costs. A balance of £63,105 was brought forward. During the year income of £173,500 was received and costs of £205,605 incurred providing various breaks, the balance of £31,300 will be carried forward for use in future years.

Daleside Appeal - revenue - This fund is restricted towards various Daleside costs.

SJP 2019 - This fund is restricted and has been used to purchase a boiler. The balance brought forward of £15,107 is included in the acounts as a fixed asset and a depreciation charge of £4,311 has been included in the accounts.

SJP 2020 - This fund is restricted to pay the Head of Young Person's Hub salary and Referral Agent Development. The balance brought forward of £44,469 has been fully expensed during the year.

SJP 2021 - This fund is restricted to pay the Head of Young Person's Hub salary and Referral Agent Deveopment. Income of £53,194 was received and expenses incurred of £11,847 during the year. The balance of £41,347 will be carried forward for use in future years.

Page 50

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

23 Analysis of net assets between funds

Group

Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted funds
General
£
Designated
£
-
203,131
602,947
825,000
(151,890)
-
451,057
1,028,131
Unrestricted funds
General
£
Designated
£
-
373,370
382,346
-
(111,043)
-
271,303
373,370		 Restricted
funds
£
1,801,142
106,082
-
1,907,224
Restricted
funds
£
2,299,338
125,902
-
2,425,240		 Total funds
at 31
December
2022
£
2,004,273
1,534,029
(151,890)
3,386,412
Total funds
at 31
December
2021
£
2,672,708
508,248
(111,043)
3,069,913

Page 51

Go Beyond Charity

Notes to the Financial Statements

Year Ended 31 December 2022

24 Commitments

Group

Financial commitments

At 31 December 2022 the group had total commitments under non-cancellable operating leases as follows:

Land
and
buildings
2022
£
Not later than one year
29,635
Later than one year and not later than five years
-
Over five years
-
Total
29,635		 Other
2022
£
5,400
2,250
-
7,650		 Total
2021
£
35,035
2,250
-
37,285		 Total
2021
£
62,562
29,635
-
92,197

Operating leases - lessor

The total of future minimum lease payments is as follows:

2022 2021
£ £
Not later than one year - -

Rental income recognised in the year was £18,100 (2021: £5,100).

The Charity leases an area of land to an external party for a fixed amount per annum. The contract is due to expire on 31 March 2023.

Page 52