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2022-12-31-accounts

				Page
Report ofthe Trustees			1	to	3
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet
Cash Flow Statement
Notes to the Cash Flow	Statement
Notes to the Financial Statements			9	to	15
Detailed Statement of Financial		Activities	16	to	17

	for	the ear end	ed 31 December	2022
				2022	2021
			Unrestncted	Total	Total
		Notes	fundf	funds f	funds F
INCOME AND ENDOWMENTS	FROM
Donations and legacies			45,748	45,748	60,238
Charitable activities
Mountain Training and Co-ordination			502,968	502,968	429,229
Other trading activities			1,871	1,871	2,175
Total			550,587	550,587	550,587
EXPENDITURE ON
Raising funds			1,088	1,088	885
Charitable activities
Mountain Training and Co-ordination			388,227	388,227	344,059
Other			168,245	168,245	123,597
Total			557,560	557,560	468,541
NET INCOME/(EXPENDITURE)			(6,973)	(6,973)	23,101
RECONCILIATION OF FUNDS
Total funds brought forward			223,382	223,382	200,281
TOTAL FUNDS CARRIED FORWARD			216,409	216,409	223,382

			Mountain	Trainin	United Kin	United Kin	dom &
				Ireland		Ltd
				Balance		Sheet
				31 December 2022
								2022	2021
					Unrestncted			Total	Tots I
						fund		funds	funds
				Notes		5		f
FIXEDASSETS
Intangible	assets			10		2,431		2,431	4,515
Tangible	assets			11		6,292		6,292	4,479
Investments				12		2		2	2
						8,725		8,725	8,996
CURRENT ASSETS
Stocks				13		785		785	924
Debtors				14		92,561		92,561	112,541
Cash at	bank	and in hand				272,842		272,842	272,842
						366,188		366,188	386,307
CREDITORS
Amounts	falfing due within one year			15		(158,504)		(158,504)	(171,921)
NET CURRENT ASSETS						207,684		207,684	214,386
TOTAL ASSETS LESS CURRENT			LIABILITIES			216,409		216,409	223,382
NET ASSETS						216,409		216,409	223,382
FUNDS				16
Unrestncted		funds						216,409	223,382
TOTAL	FUNDS							216,409	223,382

				Cash Flow Statement
		for	the	ear ended 31 December	2022
					2022	2021
			Notes		5	F
Cash flows from operating activities Cash generated from operations				1	5,773	~42)
Net cash provided by/(used	in) operating	activities			5,773	~42)
Cash flows from investing	activities
Purchase of tangible fixed assets					~5,773)
Net cash (used in)/provided	by investing	activities			~5,773)
Change in cash and cash	equivalents	in
the reporting period Cash and cash equivalents	at the						(42)
beginning ofthe reporting	period			2	272,842	272,884
Cash and cash equivalents	at the end	of
the reporting period					272,842	272,	842

RECONCILIATION OF NET (EXPENDITURE ACTIVITIES	)/INCOME TO NET CASH FL	OW FROM OPERATIN	G
		2022 6	2021f
Net (expenditure)/income for the reporting	period (as per the
Statement of Financial Activities) Adjustments for:		(6,973)	23, 101
Depremation charges		6,043	6,752
amount owed by group undertaking Decrease/(increase) in stocks (Increase)/decrease in debtors (Decrease)hncrease in creditors		35,520 139 (15,539) (13,417)	(52,498) (77) 1,321 21,359
Net cash provided by/(used in) operations		5,773	~42)

		At 1/1/22	Cash flow	At 31/12/22
		6	5	f
Net cash
Cash at bank and	in hand	272,842		272,842
		272,842		272,842
Tots I		272,842		272,842

														2022	2021
														E	E
	Gift aid													495	14,238
	Core Funding													45,253	46,000
														45,748	60,238
	Grants received,			included		in the	above,		are as follows
														2022	2021
														f	F
	UF Core Funding													45,253	46,000
3.	OTHER TRADING				ACTIVITIES
														2022	2021
														E	E
	Mountain	Training			United	Kmgdom		& Ireland		Ltd	Gross	Income		1,871	2,175
4.	INCOME	FROM		CHARITABLE			ACTIVITIES
							Activity							2022 F	2021f
	Registrations		and	Mountain
	Training Association
	memberships						Mountain		Trainmg		and	Co-ordination		331,053	277,723
	Subscnptions						Mountain		Training		and	Co-ordination		2,600	2,100
	Course registrations				and
	enrolments						Mountain		Training		and	Co-ordination		50,148	34,802
	Administration		services and
	similar						Mountain		Training		and	Co-ordination		119,167	101,681
	Grants						Mountain		Training		and	Co-ordination			10,000
	JRS grant						Mountain		Training		and	Co-ordination			2,923
														502,968	429,229
5.	CHARITABLE		ACTIVITIES COSTS
														Support
													Direct	costs (see
													Costs	note 6)	Totals
													E	E
	Mountam	Training			and Co-ordination								12,593	375,634	388,227
6.	SUPPORT COSTS
														Governance
											Management E		Finance f	costs	Totals E
	Mountain	Training			and Co-ordination						62,991		866	311,777	375,634

			2022	2021
			E	E
Depreaation	- owned	assets	3,960	4,668
Website Development		amortisation	2,084	2,084

STAFF COS	TS
							2022	2021
							E	E
Wages and salanes							278,236	257,310
Somal secunty costs							11,740	14,423
Other pension	costs						1,905	8,234
							291,881	279,967
The average	monthly	number	ofemployees		dunng	the year was as follows
							2022	2021
Management							5	5
Administration/	customer services						7	5
Marketing							1	1
							13
No employees	received emoluments			in excess of		E60,000
INTANGIBLE	FIXED	ASSETS

INTANGIBLE FIXEDASSETS
	Website
	Development
	E
COST
At 1 January 2022 and 31 December 2022	10,420
AMORTISATION
At 1 January 2022	5,905
Charge for year	2,084
At 31 December 2022	7,989
NET BOOK VALUE
At 31 December 2022	2,431
At 31 December 2021	4,515

TANGIBLE FIXED ASSETS
	Fixtures
	and
	fittings f
COST
At 1 January 2022	55,701
Additions	5,773
At 31 December 2022	61,474
DEPRECIATION
At 1 January 2022	51,222
Charge foryear	3,960
At 31 December 2022	55,182
NET BOOK VALUE
At 31 December 2022	6,292
At 31 December 2021	4,479
FIXEDASSET INVESTMENTS
	Shares in
	gl'cup
	undertakings
	E

MARKET VALUE
At 1 January 2022 and 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021

DEBTORS:A	MOUNTS F	ALLING DUE WITHIN ONE YEAR
			2022	2021
			E	f
Trade debtors			39,728	40,088
Amounts owed	by group undertakings		14,571	50,090
Other debtors			35,024	17,472
Prepayments			3,238	4,891
			92,561	112,541
CREDITORS:	AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2022	2021
			f	E
Trade creditors			9,832	8,023
Somal secunty	and other	taxes		4,710
Other creditom			1,063	60
Accrued expenses			147,609	159,128
			158,504	171,921

MOVEM	ENT	IN FUNDS
						Net
						movement	At
					At 1/1/22	in funds	31/12/22
					f	f	E
Unrestricted		funds
General	fund				223,382	(6,973)	216,409
TOTAL	FUNDS				223,382	~6,973)	216,409
Net movement		in funds,	included	in the above are as follows
					Incoming	Resources	Movement
					resources E	expended f	in funds E
Unrestricted		funds
General	fund				550,587	(557,560)	(6,973)
TOTAL	FUNDS				550,587	~557,560)	~6,973)

				Net
				movement	At
			At 1/1/21	in funds	31/12/21
			f	f	f
Unrestricted		funds
General	fund		200,281	23,101	223,382
TOTAL	FUNDS		200,281	23,101	223,382

Compara	tive	net movement in funds, include	d in the above are as follows
			Incoming	Resources	Movement
			resources F	expended f	in funds 6
Unrestricted		funds
General	fund		491,642	(468,541)	23, 101
TOTAL	FUNDS		491,642	(468,541)	23,101

A curren	t yea	r 12 months and pnor year 12	months combined position is as follow	s
				Net
				movement	At
			At 1/1/21	in funds	31/12/22
			6	5	f
Unrestricted		funds
General	fund		200,281	16,128	216,409
TOTAL	FUNDS		200,281	16,128	216,409

			Incoming	Resources	Movement
			resources f	expended f	in funds 6
Unrestricted		funds
General	fund		1,042,229	(1,026,101)	16,128
TOTAL	FUNDS		1,042,229	(1,026,101)	16,128

						for t	he ear ended 31 Decem	ber 2022
								2022 E	2021f
INCOME AND	ENDOWMENTS
Donations and	legacies
Gift aid								495	14,238
Core Funding								45,253	46,000
								45,748	60,238
Other trading	activities
Mountain Training		United		Kingdom		& Ireland	Ltd
Gross Income								1,871	2,175
Charitable activities
Registrations and Mountain					Training	Association
memberships								331,053	277,723
Subscnptions								2,600	2,100
Course registrations		and		enrolments				50,148	34,802
Administration	services		and		similar			119,167	101,681
Grants									10,000
JRS grant									2,923
								502,968	429,229
Total incoming	resources							550,587	491,642
EXPENDITURE
Other trading	activities
Purchases Closing stock								1,653 ~785)	1,737 ~924)
								868	813
Investment management					costs
Administrative	expenses							220	72
Charitable activities
Travel								2,747
Staff training								64	196
Professional Fees								3,739	2,940
Fixtures and fittings								6,043	6,752
								12,593	9,888
Other
Development Costs								148,118	116,657
Coaching Development								20,127	6,940
								168,245	123,597
Supportcosts
Management
Insurance								718	455
Light and heat								1,645	1,252
Telephone								4,856	3,275
Postage and	stationery							4,452	1,108
Cerned forward								11,671	6,090

				Irelan	d Ltd
			Detailed	Statement	of Financial Activities
			for the	ear ended	31 December 2022
						2022f	2021 8
Management
Brought forward						11,671	6,090
Sundnes						2,150	1,250
Rent						7,207	6,335
Repairs and	maintenance					273	554
Marketing and		Pubhc Relations	Literature			4,717	4,712
Information	and communication		technology			34,823	28,548
Cleaning						2,150	1,871
						62,991	49,360
Finance
Bank charges						866	792
Governance		costs
Wages						278,236	257,310
Somal secunty						11,740	14,423
Pensions						1,905	8,234
Accountancy		fees				1,772	2,050
Legal fees						1,434	264
Seminars etc.						16,690	1,738
						311,777	284,019
Total resources		expended				557,560	468,541
Net (expenditure)/income						~6,973)	23,101