2022-12-31-accounts

			Page
Trustees'	report		1-5
Independent auditor's		report	6-8
Statement	of financial	activities
Balance sheet			10
Statement	of cash flows
Notes to	the financial	statements	12-26

				Unrestricted Unrestricted	Unrestricted Unrestricted	Total	Total
				funds	funds
				general	designated		as restated
				2022	2022	2022	2021
			Notes	E		E
Income and endowments		from:
Donations and legacies Charitable activities				1,592,928	3,226	3,226 1,592,928	6,689 917,490
Other activities				87,731		87,731	49,357
Investments				18,081		18,081	6,000
Other income							89,149
Tota I income				1,698,740	3,226	1,701,966	1,068,685
Ex enditure on:
Raising funds				55,744		55,744	29,122
Charitable activities			9	1,432,038	6,101	1,438,139	893,417
Total resources expended				1,487,782	6,101	1,493,883	922,539
Net incoming	resources	before transfers		210,958	(2,875)	208,083	146,146
Gross transfers	between	funds		(3,000)	3,000
Net movement	in funds			207,958	125	208,083	146,146
Fund balances	at 1 January			711,697	2,063	713,760	567,614
Fund balances	at 31 December			919,655	2,188	921,843	713,760

					2022		2021
							ai restated
			Notes
Fixed assets Tangible assets						3,896,292		932,266
Current assets Stocks Debtors Cash at bank and in	hand			6;936 255,731 364,144			7,946 232831 '194,941
				626,811			435,718
Creditors: amounts one year	fallirig due within		17	(844,822}			(462,458)
Net current liabilities						(218,011)		(26,740)
Total asiets less current		liabilities				3,678,281		905,526
Creditors: amounts tnore than one year	falling due after'		18			(2,756,438}		(191,766)
Net assets						921,843		713,760
Income funds
Unrestricte fu ds - Designated fUnds General unrestricted	erieral funds			2, .188 919,655			2,063 711,697
						921,843		713,760
						921,843		713,760
The financial statements .P.s.~		were approved	by the Trustees on
Ms P E HeNiar-Sym	s			Mr J R	Davis
Trustee				Trustee

					2022		2021
				Notes	E		f
Cash flows from operating activities Cash generated from operations				27		524,098		312,329
Investing Purchase	activities oftangible fixed assets				(3,223,21 8)		(274,945)
Proceeds assets	on disposal oftangible		fixed		1,435		67
Interest received					131
Net cash	used in investing	activities				(3,221,652)		(274,878)
Financing	activities
Proceeds	from borrowings				300,000
Proceeds	of new bank loans				2,830,800		50,000
Repayment ofbank loans					(264,043)		(10,733)
Net cash activities	generated from financing					2,866,757		39,267
Net increase in cash and cash			equivalents			169,203		76,718
Cash and	cash equivalents	at beginning		ofyear		194,941		118,223
Cash and	cash equivalents	at	end of	year		364,144		194,941

5	Other activities
					Unrestricted	Unrestricted	Total	Total
					funds	funds	2022	2021
					general f	designated
	Fundraising events							307
	Indoor climbing	centre - retail		income	26,533		26,533	13,718
	Indoor climbing	centre - Cafe			61,198		61,198	35,332
	Other activities				87,731		87,731	49,357
	For the year ended December 2021		31		49,050	307		49,357
8	Investments
							2022	2021
	Rental income						17,950	6,000
	Interest receivable						131
							18,081	6,000
7	Other income
							2022	2021
	Government grants		re Covid-19					89,149
8	Raising funds
							2022	2021
	Climbing equipment		and clothing for resale				21,121	9,700
	Cafe expenses	- purchases		and consumables			34,623	19,422
							55,744	29,122

Charitable activities
	Residential	Indoor	Total	Total
	and outdoor	climbing	2022	2021
	activities	centre
				as restated
				F
Staff costs Depreciation Disposal ofassets Catering expenses Equipment and consumables Cleaning and laundry Activity instruction and training Repairs and maintenance Utilities and telephone Membership fees and licensing Bank charges and loan interest Computer, website and software fees Miscellaneous expenses and bad debts Route setting costs Competition prizes and event costs Free ofcharge services Unrecovered VAT	167,671 36,363 (775) 31,220 6,133 10,564 9,521 18,842 6,550 2,222 159 2,056 5,877 3,007	344,362 101,757 11,076 16,063 5,518 14,054 9,252 13,372 4,015 25,818 4,124 83,124 3,117 225 6,102	512,033 138,120 10,301 31,220 22,196 16,082 23,575 28,094 19,922 6,237 25,977 4,124 2,056 83,124 3,117 6,102 9,109	255,728 121,788 3,329 18,653 16,037 7,093 18,366 7,161 15,126 4,739 19,053 1,757 599 42,398 602 2,988 5,792
	296,127	645,262	941,389	541,209
Donations made				16,000
Share ofsupport costs (see note 10) Share ofgovernance costs (see note 10)	122,293 1,895	366,878 5,684	489,171 7,579	330,208 6,000
	420,315	1,017,824	1,438,139	893,417
Analysis by fund Unrestricted funds - general Unrestricted funds - designated	417,722 2,593	1,014,316 3,508	1,432,038 6,101
	420,315	1,017,824	1,438,139
For the year ended 31 December 2021 Unrestricted funds - general Unrestricted funds - designated	305,361	585,068 2,988		890,429 2,988
	305,361	588,056		893,417

Support costs
	Support	Governance	2022	2021	Basis ofallocation
	costs	costs
	f	F
Staff costs	154,088		154,088	212,320	Based on income split
Depreciation Disposal ofassets Operating lease charges Foundation event costs	109,028 307 99,739 769		109,028 307 99,739 769	30,292 763 24,261	Based on income split Based on income split Based on income split Based on income split
Insurance	26,842		26,842	10,668	Based on income split
Legal fees Unrecovered VAT	11,030 11,053	1,079	11,030 12,132	4,985 7,017	Based on income split Based on income split
Office costs	19,432		19,432	13,560	Based on income split
Advertising Utilities and telephone Vehicle running costs Site maintenance	1,365 14,872 1,279 22,452		1,365 14,872 1,279 22,452	2,679 5,705 3,084 14,874	Based on income split Based on income split Based on income split Based on income split
Mortgage and bank	16,915		16,915		Based on income split
interest
Audit fees		6,500	6,500	6,000	Based on income split
	489,171	7,579	496,750	336,208
Analysed between Charitable activities	489,171	7,579	496,750	336,208

The average monthly number of employees (including as full time equivalents was:	senior management team) during the year	expressed
	2022	2021
	Number	Number
Charitable Activities	27	19
Employment costs	2022	2021
	F	F
Wages and salaries Social security costs	597,099 46,057	430,181 31,420
Other pension costs	22,965	6,447
	666,121	468,048

13	Tangible fixed assets	Freehold land		Leasehold	Assets under	Furniture, Motor	vehicles	Total
		snd bugdlngs	Improvements		construction	natures and
			snd	structures		equlpmants
				6		6	6	6
	Cost At 1 January 2022 Transfers between dasslcation Additions Dlsposals	651,395 3,049,744		810,420 (559,668) (5,041)	49,712 (49,712)	861,170 (42,015) 163,263 (131,819)	8,998 10211	1,730,300 3223218 (136,860)
	At 31 December 2022	3,701,139		245,711		850,599	19,209	4,816,658
	Depreciation and Impairment At 1 January 2022 (as restated) Depreciation charged in the year Eliminated in respect ofdlsposals Transfers between classification	99,980 201,842		231,750 22,374 (2,377) (155,924)		559,126 121,782 (122,440) (45,918)	7,159 3,012	798,035 247,148 (124,817)
	At 31 December 2022	301,822		95,823		512,550	10171	920366
	Carrying amount At 31 December 2022	3,399,317		149,888		338,049	9,038	3,896,292
	At 31 December 2021			582,236	49,712	298,480	1,839	932,266

14	Financial instruments	Financial instruments						2022	2021 f
	Carrying amount Debt instruments	offinancial assets measured at amortised				cost		220,597	222,044
	Carrying amount offinancial liabilities Measured at amortised cost							3,221,309	328,508
15	Stocks
								2022	2021
									f
	Clothing and equipment			held	for resale			6,936	7,946
16	Debtors
	Amounts falling	due		within	one year:			2022 F	2021f
	Trade debtors							220,597	198,115
	Other debtors								23,929
	Prepayments and	accrued income						35,134	10,787
								255,731	232,831
17	Creditors: amounts		falling		due within	one year
								2022	2021
								f.	E
	Bank loans						19	268,871	66,787
	Other borrowings Other taxation and social security							100,000 39,395	27,715
	Deferred income						20	340,556	298,001
	Trade creditors							57,639	15,930
	Other creditors							18,815	39,498
	Accruals							19,546	14,527
								844,822	462,458
18	Creditors: amounts		falling		due after	more than one year		2022	2021
								F
	Bank loans							2,556,438	191,766
	Other borrowings							200,000
								2,756,438	191,766

19	Loans and overdrafts		2022	2021
				f
	Bank loans Other loans		2,825,309 300,000	258,553
			3,125,309	258,553
	Payable within one year Payable aiter one year		368,871 2,756,438	66,787 191,766
	Amounts included above which	fall due aRer five years:
	Payable by instalments			126,284

Deferred	income
		2022	2021
		f
Deferred	income	340,556	298,001

			Movement	Movement	in funds
		Balance at 1 January	Incoming resources	Resources expended		Transfers	Balance at 31 December 2022
		2022
		E
Bursary	Fund	2,063	3,226		(6,101)	3,000		2,188
		2,063	3,226		(6,101)	3,000		2,188

Analysis ofnet assets between funds
		Unrestricted	Designated	Total
		fundsf	funds f
Fund balances at 31 December 2022 are represented Tangible assets Current assets/(liabilities) Long term liabilities	by:	3,896,292 (220,199) (2,756,438)	2,188	3,896,292 (218,011) (2,756,438)
		919,655	2,188	921,843

					2022	2021
					F	E
	Within one year Between two and five	years				124,000 99,540
						223,540
25	Capital commitments				2022 E	2021 f
	At 31 December 2022	the charity had capital commitments		as follows:
	Contracted for but not Acquisition of property,	provided in the financial statements: plant and equipment				70,764

27	Cash generated from	operations	operations			2022	2021
						F	F
	Surplus for the year					208,083	146,146
	Adjustments for:
	Bank interest received					(131)
	Loss on disposal oftangible Depreciation and impairment		fixed assets oftangible	fixed assets		10,608 247,148	4,342 152,080
	Movements in working	capital:
	Decrease/(increase) in	stocks				1,010	(1,815)
	(Increase) in debtors					(22,900)	(137,823)
	Increase in creditors					37,725	10,171
	Increase in deferred income					42,555	139,228
	Cash generated from	operations				524,098	312,329
28	Analysis ofchanges	in net	(debt)/funds
					At 1 January	Cash flows	At 31 December
					2022		2022
						F	F
	Cash at bank and in hand				194,941	169,203	364,144
	Loans falling due within one		year		(66,787)	(302,084)	(368,871)
	Loans falling due after	more	than one year		(191,766)	(2,564,672)	(2,756,438)
					(63,612)	(2,697,553)	(2,761,165)