2023-09-30-accounts - The Institute For Outdoor Learning

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CONTENTS			PAGE
Members ofthe Board	and Professional	Advisers
Trustees Annual Report			1-7
Independent Examiners'	Report
Statement of Financial Activities
Balance Sheet			10
Notes to the Financial Statements			11-19

The board	oftrustees	Mr M King —Chairman	Mr M King —Chairman
		Mr N O'Loughlin
		Mr M Lavington	-Audit Committee	Chairman
		Mr A Gurden
		Mr D J Cook
		Mrs L Edwards
		Mr A W Robinson
		Mr SJ Randles
		Ms H C Crawford
		Mr B Kitson
		Mr J Whittaker
Registered	office	Warwick Mill Business Centre
		Warwick Bridge
		Carlisle
		Cumbria
		CA4 BRR
Examiner		Danny Roper
		Robinson Udale Limited
		Chartered Accountants
		The Old Bank
		41 King Street
		Penrith
		Cumbria
		CA117AY
Bankers		Unity Trust Bank	Pic
		Four Brindleyplace
		Birmingham
		B12JB

			FOR TH	E YEAR ENDED	30SEPTEMBER2	023
								Total
							Total	Funds
					Unrestricted	Restricted	Funds	2022
					Funds	Funds	2023	Re-stated
				Note	E	f	f	f
Income:
Donations					18,621		18,621	9,868
income from Charitable		Activities:			51,911		51,911	91,828
income from Generating			Activities:	4.	192,396		192,396	143,395
Investment income
Total Income					262,928		262,928	245,091
Expenditure:
Costs ofGenerating	Funds				99,654		99654	68517
Expenditure on Charitable			Activities		184,745		184,745	169,769
Total Expenditure					284,399		284,399	238,286
Net income/(Expenditure)			and net
Movement in Funds	for	the Year			(21,471)		(21,471)	6,807
Transfer offunds					(6,298)	6,298
Reconciliation of Funds
Total Funds Brought	Forward				156,733	4,538	161,271	154,466
Total Funds Carried	Forward				128,964	10,836	139,800	161,271

			BALANCE SHEET	BALANCE SHEET
		AS	AT	30SEPTEMBER	2023
					2023		2022
							Re-stated
								f
Fixed Assets
Tangible Assets		10.				2,693		4,505
Investments		11.				(313)		(313)
Total Fixed Assets						2,380		4,192
Current Assets
Stock		12.
Debtors		13.		46,731			30,777
Cash at Bank and in Hand				104,380			137,908
Total Current Assets				151,111			168,685
Current Liabilities
Creditors		14.		13,691			11,606
Net Current Assets						137,420		157,079
Total Assets Less Current	Liabilities					139,800		161,271
The Funds ofthe Charity:
Unrestricted Income Funds		15.				128,964		156,733
Restricted Income Funds		16.				10,836		4,538
Total Charity Funds						139,800		161,271

Donations and Legac	ies
				Total
	Unrestricted	Restricted	Total	2022
	Funds	Funds	2023	Re-stated
			6	E
Donations
Sundry Donations	18,621		18,621	9,868
	18,621		18,621	9,868

					Total	Total
					Funds	Funds
		Unrestricted			2023	2022
		Funds	Restricted	Funds	6	E
Books and Publications		33,016			33,016	50,636
Event Management		2,048			2,048	21,534
Professional	Accreditation	11,870			11,870	11,099
Administration	Services	4,977			4,977	8,559
		51,911			51,911	91,828

Income	from Generating	Funds Activities
					Total	Total
					Funds	Funds
		Unrestricted			2023	2022
		Funds	Restricted	Funds	6	E
Membership	Subscriptions	192,396			192,396	143,476
Group insurance						(81)
		192,396			192,396	143,395

	Total	Total
	Funds	Funds
Unrestncted	2023	2022
Funds	E	E

		Unrestricted	Funds
		Direct	Support		TotalFunds	Total Funds
		Costs	Costs		2023	2022
		E	E		E
Staff Costs (Note 9)		42,569	42,569		85,138	57,938
Travelling and Other Expenses		2,780			2,780	1,488
Administration	Costs	1,419			1,419	1,926
Membership	Expenses	6,658			6,658	2,895
Depreciation		604		604	1,208	662
Regional Services		2,451			2,451	808
6roup Insurance
Recruitment	Expenses					2,800
		56,481	43,173		99,654	68,517

7. Expenditure o	n Char	itable Act	ivities
			Restricted	Unrestricted		TotalFunds	Total Funds
			Funds	Direct costs	Support costs	2023	2022
			E	E	E	E	E
Publication Costs				32,309		32,309	20,325
Book Purchases				48		48	6,729
Staff costs and Consultants		(Note 9)		23,105	23,105	46,210	30,892
Travelling and Other	Costs
Insurance and Other	Charges			1,769		1,769	1,661
Rent, Rates and Services Charges				1,547		1,547	10,340
Bank Charges				4,986		4,986	4,464
Database Costs				59,416		59,416	12,017
Professional Accreditation				17,046		17,046	18,570
Shows and Promotion	Costs
Event Management							20,927
Research				6,432		6,432	31,281
Internet and Phone Costs				5,180		5,180	3,142
Subscnptions				992		992	847
Sundry Expenses				95		95	654
Depreciation				604		604	332
Governance Costs (Note 8)				7,493		7,493	5,688
Bad Debts				618		618	1,900
				161,640	23,105	184,745	169,769

								2023	2022
								f	f
	Accountancy and Examination				Fees			4,752	3,671
	AGM. Conference	and	Trustees					2,063	648
	Trustees Expenses							678	1,369
								7,493	5,688
9.	Staff Costs and Emoluments
	Total staff costs were as		follows:
								2023	2022
								f	f
	Wages and Salaries							123,256	85,663
	Employers' National	Insurance						4,048	1,239
	Employers Pension							4,044	1,928
								131,348	88,830
	The wages cost are	analysed		in	the accounts as follows:
	Staff costs under Costs		of Generating				funds	85,138	57,938
	Staff costs included	under Charitable					Activities	46,210	30,892
								131,348	88,830
The	average number of employees			during			the year, calculated	on the basis offull-time
equivalents, was as follows:
								2023	2022
								Number	Number
	Staff and Administration		(full-time			equivalent)		3.75	3.75

10. Tangible Fixed Assets	10. Tangible Fixed Assets
		Office
		Equipment	Total
		E	E
COST
At 1October 2022		8,935	8,935
Additions
Disposals
At 30September	2023	8,935	8,935
DEPRECIATION
At 1October 2022		4,430	4,430
Charge for year		1,812	1,812
On Disposals		(-)	(-)
At 30September	2023	6,242	6,242
NET BOOKVALUE
At 30September	2023	2,693	2,693
At30September	2022	4,505	4,505
11. Investments		2023	2022
		E	f
Brought Forward	at 1October 2022	(313)	(313)
Share Purchase
Increase/(Reduction) in value ofshares
Carried forward	at 30September 2023	(313)	(313)

. Stock
	2023	2022
	E	E
Stock

3.	Debtors
				2022
			2023	Re-stated
			f	f
Trade Debtors			14,938	20,035
Other Debtors			31,793	10,742
			46,731	30,777
,	Creditors: Amounts	falling due within one year
			2023	2022
			f	f
Trade Creditors			2,075	4,283
Accruals and Deferred Income			11,616	7,323
			13,691	11,606

		Balance at 1			Increase/(Decrease)	Transfer to	Balance at 30	Balance at 30
		October 2022	Incoming	Outgoing	in Value of	Restricted	September
		Re-stated	Resources	Resources f	Investment f	Reserve f	2023 f
General
Funds		156,733	262,928	(284,399)		(6,298)	128,964
, Restricted Income Funds
					Transfer from
			Balance at 1	Incoming	Outgoing	Unrestricted	Balance at 30
			October 2022	Resources	Resources	Reserve September		2023
							f
Caphoes			1,274					1,274
Northern		Region	2,209					2,209
Campaign		for
Adventure			1,025					1,025
AFA Foundation			30					30
Outdoor	Advisory
Board						6,248		6,248
Horseshoe		Quarry				50		50
			4,538			6,298	10,836

7. Analysis	o	fNet Assets Betwe	en Funds
			Tangible	Fixed Assets	Net Current Assets f	Total f
Restricted	Income Funds				10,836	10,836
Unrestricted		Income Funds		2,380	126,584	128,964
Total Funds				2,380	137,420	139,800

	30Sept 2023	30Sept 2022
Wales Home Nation
Scotland Home Nation
North West Region
South Region
South West Region
Northern Ireland Region
Wessex Region
Midlands Region
East Region
Peak District Region
North East Region