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|Trustees'|report||1-5|
|Independent
auditor's||report|6-8|
|Statement|offinancial|activities||
|Balance sheet|||10|
|Statement|ofcash flows|||
|Notes to|the financial|statements|12-25|
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|||||Unrestricted
Unrestricted|Unrestricted
Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|funds|||
|||||general|designated|||
|||||2021|2021|2021|2020|
||||Notes|F||||
|Income and endowments||from:||||||
|Donations
and legacies||||6,200|489|6,689|3,810|
|Charitable
activities||||917,490||917,490|555,956|
|Other activities||||49,050|307|49,357|56,842|
|Investments||||6,000||6,000|6,000|
|Other income||||89,149||89,149|189,618|
|Total income||||1,067,889|796|1,068,685|812,226|
|Ex enditure on:||||||||
|Raising funds||||29,122||29,122|46,158|
|Charitable
activities||||980,034|2,988|983,022|796,964|
|Total resources expended||||1,009,156|2,988|1,012,144|843,122|
|Net incoming/(outgoing)
transfers||resources before||58,733|(2,192)|56,541|(30,896)|
|Gross transfers|between|funds||(1,500)|1,500|||
|Net movement|in funds|||57,233|(692)|56,541|(30,896)|
|Fund balances|at 1 January|||564,859|2,755|567,614|598,510|
|Fund balances|at 31 December|||622,092|2,063|624,155|567,614|
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||||||2021||2020||
|---|---|---|---|---|---|---|---|---|
|||||Notes|K||F.||
|Fixed assets|||||||||
|Tangible assets||||12||842,661||813,810|
|Current assets|||||||||
|Stocks||||14|7,946||6,131||
|Debtors||||15|232,831||95,008||
|Cash at bank and in||hand|||194,941||118,223||
||||||435,718||219,362||
|Creditors:
one year|amounts|falling|due within|16|(462,458)||(263,059)||
|Net current|liabilities|||||(26,740)||(43,697)|
|Total assets less current|||liabilities|||815,921||770,113|
|Creditors:
more than|amounts
one year|falling due after||17||(191,766)||(202,499)|
|Net assets||||||624,155||567,614|
|Income funds|||||||||
|Unrestricted|funds -|enera|||||||
|Designated|funds|||21|2,063||2,755||
|General unrestricted||funds|||622,092||562,104||
|||||||624,155||564,859|
|||||||624,155||567,614|
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||||||2021||2020||
|---|---|---|---|---|---|---|---|---|
|||||Notes|||||
|Cash flows from operating||activities|||||||
|Cash generated
from operations||||26||312,329||158,581|
|Investing|activities||||||||
|Purchase|oftangible
fixed assets||||(274,945)||(211,685)||
|Proceeds
assets|on disposal oftangible||fixed||67||||
|Net cash|used in investing|activities||||(274,878)||(211,685)|
|Financing|activities||||||||
|Proceeds|of new bank loans||||50,000||||
|Repayment|of bank loans||||(10,733)||(10,482)||
|Net cash
financing|generated
from/(used
activities||in)|||39,267||(10,482)|
|Net increase/(decrease)
in
equivalents||cash and cash||||76,718||(63,586)|
|Cash and|cash equivalents|at beginning||ofyear||118,223||181,809|
|Cash and|cash equivalents|at|end of|year||194,941||118,223|
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|Donations|and legacies||||||
|---|---|---|---|---|---|---|
||||Unrestricted|Unrestricted|Total|Total|
||||funds|funds|2021|2020|
||||general|designatedf|||
|Donations|from individuals|and gift aid reclaimed||489|489|760|
|Regular giving and capital||donations|6,200||6,200|3,050|
||||6,200|489|6,689|3,810|
|For the year ended 31 December 2020|||3,050|760||3,810|
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|Charitable|activitie|s||||||
|---|---|---|---|---|---|---|---|
|||||Residential|Indoor|Total|Total|
|||||and outdoor|climbing|2021|2020|
|||||activities|centre|||
|Charitable|activities|and|services|233,856|683,634|917,490|555,956|
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|Other activities||||||
|---|---|---|---|---|---|
|||Unrestricted|Unrestricted|Total|Total|
|||funds|funds|2021|2020|
|||general|designated|||
|||f.||||
|Fundraising
events|||307|307|61|
|Indoor climbing|centre - retail income|13,718||13,718|13,345|
|Indoor climbing|centre - Cafe|35,332||35,332|43,436|
|Other activities||49,050|307|49,357|56,842|
|Forthe year ended 31
December 2020||56,781|61||56,842|
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|5|Investments|||||
|---|---|---|---|---|---|
|||||2021|2020|
||Rental income|||6,000|6,000|
|6|Other income|||||
|||||2021|2020|
||Government
grants|re Covid-19||89,149|189,618|
|7|Raising funds|||||
|||||2021|2020|
||Climbing
equipment|and clothing for resale||9,700|9,574|
||Cafe expenses - purchases||and consumables|19,422|20,283|
||Staff costs||||16,301|
|||||29,122|46,158|
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|Charitable
a|ctivities|||||
|---|---|---|---|---|---|
|||Residential|Indoor|Total|Total|
|||and outdoor|climbing|2021|2020|
|||activities|centre|||
|Staff costs||86,439|169,289|255,728|140,272|
|Depreciation||71,528|139,865|211,393|148,066|
|Disposal ofassets||434|2,895|3,329|739|
|Catering expenses||18,653||18,653|1,701|
|Equipment
and consumables||1,975|14,062|16,037|8,148|
|Cleaning
and|laundry|4,100|2,993|7,093|2,973|
|Activity instruction
and training||13,479|4,887|18,366|12,234|
|Repairs and|maintenance|2,600|4,561|7,161|7,121|
|Utilities and telephone||3,855|11,271|15,126|12,185|
|Membership|fees and licensing|662|4,077|4,739|5,953|
|Bank charges and loan interest||145|18,908|19,053|15,696|
|Computer,
website and software fees|||1,757|1,757|2,378|
|Miscellaneous|expenses
and bad debts|599||599|613|
|Route setting|costs||42,366|42,366|24,334|
|Competition|prizes and event costs||602|602|435|
|Paralympics|GB||||5,399|
|Free ofcharge services||2,593|395|2,988|2,425|
|Unrecovered|VAT|840|4,984|5,824|5,832|
|||207,902|422,912|630,814|396,504|
|Donations
made||16,000||16,000|17,732|
|Share of support costs (see note 9)||82,552|247,656|330,208|377,478|
|Share ofgovernance
costs (see note 9)||1,500|4,500|6,000|5,250|
|||307,954|675,068|983,022|796,964|
|Analysis
by|fund|||||
|Unrestricted|funds - general|305,361|674,673|980,034||
|Unrestricted|funds - designated|2,593|395|2,988||
|||307,954|675,068|983,022||
|Forthe year
Unrestricted|ended 31 December 2020
funds - general|132,269|662,270||794,539|
|Unrestricted|funds - designated||2,425||2,425|
|||132,269|664,695||796,964|
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|Support co|sts|||||||
|---|---|---|---|---|---|---|---|
||||Support|Governance|2021|2020|Basis ofallocation|
||||costs|costs||||
|Staff costs|||212,320||212,320|286,391|Based on income split|
|Depreciation|||30,292||30,292|31,353|Based on income split|
|Disposal of|assets||763||763|304|Based on income split|
|Operating
lease||charges|24,261||24,261|||
|Insurance|||10,668||10,668|8,671|Based on income split|
|Legal fees|||4,985||4,985|2,492|Based on income split|
|Unrecovered|VAT||7,017||7,017|7,049|Based on income split|
|Office costs|||13,560||13,560|13,937|Based on income split|
|Advertising|||2,679||2,679|3,663|Based on income split|
|Utilities and|telephone||5,705||5,705|5,641|Based on income split|
|Vehicle running||costs|3,084||3,084|1,843|Based on income split|
|Site maintenance|||14,874||14,874|16,134|Based on income split|
|Audit fees||||6,000|6,000|5,250|Based on income split|
||||330,208|6,000|336,208|382,728||
|Analysed
between||||||||
|Charitable
activities|||330,208|6,000|336,208|382,728||
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|
as full time equivalents
wa|s:|||||
|---|---|---|---|---|---|
|||||2021|2020|
|||||Number|Number|
|Charitable
Activities||||19|19|
|Employment
costs||||2021|2020|
|Wages and salaries
Social security costs||||430,181
31,420|408,367
29,017|
|Other pension costs||||6,447|5,580|
|||||468,048|442,964|
|The number
of employees|whose annual|remuneration|was 260,000 or more|||
|were:||||||
|||||2021|2020|
|||||Number|Number|
|F60,000 - F69,999|||||1|
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|12|Tangible fixed assets|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||Leasehold|Assets under|Furniture,|Motor|vehicles|Total|
|||||Improvements|construction|fixtures and||||
||||and structures
f.|||equipmentsf||f||
||Cost|||||||||
||At 1 January 2021|||593,823|185,946|697,674||8,998|1,486,441|
||Transfers
between
classification|||128,387|(185,696)|57,309||||
||Additions|||88,380|49,712|136,853|||274,945|
||Disposals|||(170)|(250)|(30,666)|||(31,086)|
||At 31 December 2021|||810,420|49,712|861,170||8,998|1,730,300|
||Depreciation
and impairment
At 1 January 2021
Depreciation
charged
in the year|||214,118
103,774||451,967
137,298||6,546
613|672,631
241,685|
||Eliminated
in respect ofdisposals|||(102)||(26,575)|||(26,677)|
||At 31 December 2021|||317,790||562,690||7,159|887,639|
||Carrying
amount
At 31 December 2021|||492,630|49,712|298,480||1,839|842,661|
||At 31 December 2020|||379,705|185,946|245,707||2,452|813,810|
|13|Financial instruments|||||||2021f|2020f|
||Carrying
amount offinancial
Debt instruments
measured
at||assets
amortised|cost||||222,044|92,259|
||Carrying
amount offinancial
Measured
at amortised
cost||liabilities|||||328,508|279,724|
|14|Stocks|||||||||
|||||||||2021|2020f|
||Clothing
and equipment
held for resale|||||||7,946|6,131|
|15|Debtors|||||||||
||Amounts
falling due|within one year:||||||2021|2020f|
||Trade debtors|||||||198,115|92,196|
||Other debtors|||||||23,929|63|
||Prepayments
and accrued income|||||||10,787|2,749|
|||||||||232,831|95,008|
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|16|Creditors: amounts|falling du|e within one year||||
|---|---|---|---|---|---|---|
||||||2021|2020|
||Bank loans|||18|66,787|16,787|
||Other taxation and social security||||27,715|27,061|
||Deferred
income|||19|298,001|158,773|
||Trade creditors||||15,930|23,149|
||Other creditors||||39,498|7,500|
||Accruals||||14,527|29,789|
||||||462,458|263,059|
|17|Creditors: amounts|falling due after more than one year|||||
||||||2021|2020|
||||||F||
||Bank loans|||18|191,766|202,499|
|18|Loans and overdrafts||||||
||||||2021|2020|
|||||||R|
||Bank loans||||258,553|219,286|
||Payable
within one year
Payable after one year||||66,787
191,766|16,787
202,499|
||Amounts
included above which||fall due after five years:||||
||Payable
by instalments||||126,284|130,905|
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|2021f|2020|
|---|---|
|298,001|158,773|
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|||||||2021|2020|
|---|---|---|---|---|---|---|---|
||||||||f.|
||Within one|year||||124,000||
||Between two and five||years|||99,540||
|||||||223,540||
|24|Capital commitments|||||2021f|2020|
||At 31 December 2021||the charity had capital commitments||as follows:|||
||Contracted|for but not|provided|in the financial statements:||||
||Acquisition|of property,|plant and equipment|||70,764||
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|27|Analysis ofchanges
in net (debt)/funds|Analysis ofchanges
in net (debt)/funds||||
|---|---|---|---|---|---|
||||At 1 January|Cash flows|At 31December|
||||2021||2021|
||||f||f|
||Cash at bank and|in hand|118,223|76,718|194,941|
||Loans falling due|within one year|(16,787)|(50,000)|(66,787)|
||Loans falling due|after more than one year|(202,499)|10,733|(191,766)|
||||(101,063)|37,451|(63,612)|