**REGISTERED CHARITY NUMBER: 1159337**
**Report of the Trustees and Unaudited Financial Statements**
**for the Year Ended 31 October 2021**
**for God-Unlimited Outdoor Therapy**
Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA
**God-Unlimited Outdoor Therapy**
## **Contents of the Financial Statements for the Year Ended 31 October 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 7|
|**Independent Examiner's Report**|8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10|
|**Notes to the Financial Statements**|11 to 19|
|**Detailed Statement of Financial Activities**|20 to 21|
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees**
## **for the Year Ended 31 October 2021**
The charity is a charitable incorporated organisation (CIO) controlled by its Association constitution.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1159337
## **Principal address**
The Bustard Inn Shrewton Salisbury SP3 4DU
## **Trustees**
P Curry J Dixon-Clegg E Walters C Rivers D Whimpenny (appointed 16.12.20)
## **Independent Examiner**
Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA
## **Bank**
Lloyds Bank Salisbury
Page 1
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2021**
## Report of the Chair
## Introduction
God Unlimited Outdoor Therapy, also referred to as Gul Outdoor Therapy or simply Gul, was established to provide activities and therapeutic interventions. These take place outdoors to improve health and wellbeing for individuals who need such provision due to their age, ill-health or disability, financial hardship or social circumstances. In all cases, Gul seeks to improve the quality of its beneficiaries’ lives.
During 2020/21, despite COVID related restrictions, Gul delivered 18,354 hours of outdoor therapy and Alternative Education provision to 215 beneficiaries from across Wiltshire, Norfolk, and Carmarthenshire Council support services. Gul now serves 85 schools, partner charities, social enterprises and individuals. 60% of Gul’s provision in its prim ary programme is centred around using horses, ridden or ground based, to teach skills and enhance mental-health and wellbeing (Equine Assisted Therapy). 30% is using outdoor spaces such as woodlands for the same purpose, i.e. using Navigation, Gardening, Bush Craft and Alternative Provision, and 10% provides supported accommodation and community events.
Gul is governed robustly according to its Christian values and equal opportunities policy which dictate that Gul as an organisation is open to all, regardless of background. Gul's board of 4 trustees oversees a core management team of the CEO, Operations Director and Finance manager who in turn oversee a management team of 5 site managers who then manage the delivery teams that sit below them. The trustees meet quarterly to discuss charity strategy, policy, finance, safeguarding, governance and oversight of the management committee. The core team meet weekly and the management team meet biweekly to discuss site specific issues. While caring for its users and staff, Gul follows up to date guidance regarding Safeguarding and data protection and is a registered provider of Alternative Education in Wiltshire.
2020-21 has been a successful year but also one of the most challenging as, like most others in the UK and worldwide, the charity has had to adapt to cope with a volatile health and legislative environment. The charity has directly supported 215 individuals with 18354 hours of therapeutic activities, increased its turnover by £26,000 to £250,000, increased our number of referring partners to over 85 organisations across all surrounding counties and successfully opened a new centre in Norfolk. This incredible work has been facilitated by a team of 12 individuals and 30 volunteers who work to deliver the chari ty’s aims across its sites. During this financial year Gul was able to accumulate sufficient reserves to be confident of its cashflow through the typically leaner winter quarter. This represents a significant milestone in Gul’s continued progress as it ent ers its 15[th] year.
However, the future is presenting a daunting combination of challenges while the country is still emerging from Covid. These challenges are already increasing demand for services but, at the same time, they are reducing sources of government funding, charitable grants, private donors and increasing staff and operating costs. Gul has already minimised our overheads and staff costs, so there is little room for manoeuvre and managers anticipate difficult decisions ahead, where the losers will be the beneficiaries.
## Objectives and Activities
The objects of the CIO are as follows:
(1) To provide or assist in the provision of facilities and therapeutic interventions through a network of healthy community and therapy centres for individuals who have need of such provision by reason of their age, ill-health or disability, financial hardship or social circumstances with the object of improving their conditions of life.
(2) To advance the Christian faith for the public benefit.
Page 2
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2021**
## Achievements and Performance
During the year Gul provided 16906 hours of provision at its centres everything from therapy work which we define as work undertaken with qualified staff or volunteers upon which notes are taken and recorded formally. Gul also provides activites for the general public including riding lessons and holiday activities for the at its Riverside, Norfolk and Littlemoor sites, accommodation and community groups at its Bustard site and horticulture at its Penlan site. Site by site provision is broken down below.
**----- Start of picture text -----**
Riverside
Riverside provision year on year 16-21
2016 2017 2018 2019 2020 2021
1600
1400
1200
1000
800
600
400
200
0
Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct
**----- End of picture text -----**
Riverside provided 7920 hours of activities in this financial year.
## Equine Assisted Therapy and riding
20/21 was the second year of restrictions caused by COVID- 19 to Gul’s equine assisted therapy and whilst the finances have returned to normal, Gul’s numbers of users are still lower than previous years. This is caused by the users attending having more significant need and spending longer at the charity as well as worsened mental wellbeing due to the virus and the ongoing anxiety it causes. Gul users are particularly susceptible to such disorders due to their vulnerabilities.
Gul’s management team expended significant effort during the previous year to ensure Gul was on a solid footing from a systems and governance point of view which combined with the incredible efforts of Gul’s team of therapists, assistants grooms and volunteers ensured that Gul received a 5 star rating from Wiltshire Council for its Animal welfare and was able to meet the significant needs of its beneficiaries
The charity’s equine assisted therapy (EAT) provision continues to be the single largest pr ovision for Gul and approximately 60% of those who attend are involved with this work stream to a greater or lesser extent. During 2020-21 Gul invested in its Riverside asset installing a new winter camp and upgrading its outdoor riding arena.
Gul Riverside supported local schools offering outdoor spaces for the young people and an overnight camping facility for the year 6’s which was attended by over 30 young people. Gul hosted its annual open day which was well attended by over 200 members of the public as well as a number of smaller fundraising events helping to raise just over £11,000 for the charity.
Finally, Gul cut and bailed a record number of 800 bales of hay worth over £5000 to the charity but was similarly devastated when this hay was found to be contaminated with fungal spores and not able to be used. Animal welfare is incredibly important to Gul and so we took the decision to use much more expensive treated haylage and supplements but were vindicated in this decision as the health of our livestock improved. This decision was enhanced by Sir Charles Hobhouse generously donating 30 large bales of haylage which ensured the charity had adequate feed provision for the winter.
Page 3
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2021**
## Outdoor
2020-21 saw Gul further embed its non-equine activities and as a result Gul has continued to grow its outdoor work streams. The charity has offered NNAS navigation training, outdoor pursuits and adventure training for staff and beneficiaries in accordance with pandemic restrictions. Approximately 15% of Gul beneficiaries attend Gul for solely Outdoor therapy with most (approximately 50%) Gul beneficiaries taking part in a mixture of ridden and outdoor activities. All staff also undertook outdoor training to ensure they have at least the basic tools of running outdoor sessions alongside their specialisms.
## Therapy
COVID has led to unprecedented pressures on Gul’s users and staff, with in creased incidence of serious mental health issues. The team have seen the return of beneficiaries who had previously transitioned from the service, now relapsing and using Gul once more.
During the financial year the provision of the charity has provided therapeutic interventions to beneficiaries such as:
- Children and young people with specialist needs who cannot manage mainstream services, particularly those with mental health issues (64% of users) and those with physical disabilities (28%).
- Young people who care for others
- Local families needing outdoor pursuits
- Older people aged 65+, 2% of user base
- Service Families
- Those in the criminal justice system
- Those from minority groups such as the traveller community
- Front Line Workers whose mental health was adversely affected by Covid
Each beneficiary has a bespoke programme arranged for them which includes activities from the broader offering. All programmes are designed following assessment and are reviewed by lead therapists.
The people who benefitted directly from Gul are the beneficiaries, with 135 attending Riverside in 2020-21, and this gave indirect benefit to their families, wider society and the community as a whole. There were tangible improvements in each beneficiary and a wider, general improvement through the promotion of health and wellbeing activities.
**----- Start of picture text -----**
Bustard
Bustard provision 2017-21
2017 2018 2019 2020 2021
2000
1500
1000
500
0
1 2 3 4 5 6 7 8 9 10 11 12
**----- End of picture text -----**
The Bustard provided 6890 hours of activities in this financial year.
Page 4
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2021**
## Residents
The Bustard has been at full or near capacity for the entirety of 2020/21. The site supported 6 individuals through transitionary periods in their lives.
## Functions
Other than regular fitness classes the Bustard opened a new community café in September 2020, which has now been branded the Bustard Tea Rooms. While initial uptake was encouraging the country immediately plunged back into lockdown and no events were possible during the earlier parts of the year due to COVID restrictions. However the lowering of restrictions and a warm summer led to lots of new visitors and a solid start to the tea room venture. As the number of returning customers has grown and the word has got out more widely and there is plenty planned for next year.
## Wales
Penlan provided 128 hours of activities in this financial year.
Littlemoor provided 1969 hours of activities in this financial year.
As of 2020/21 Gul now operates two sites in Wales, Penlan and Littlemoor, both of which are just outside Carmarthen in South Wales. Penlan is part of a larger farm and camping operation and offers access to horticulture, outdoor education and craft activities, whereas Littlemoor offers equine assisted therapy.
Both sites have grown in the last 12 months and are now becoming embedded in the local support system, working with 4 local schools and the local council. Gul intends to make use of the on-site facilities (outdoor and indoor riding school and stabling for 16 horses) as well as the considerable expertise of the sites owners in running forest school-like sessions, holistic therapy and heritage craft workshops to improve the well-being of disadvantaged individuals in the area. Gul in Wiltshire continues to support Gul Wales in its administration, fundraising and service delivery and expects this service to continue to grow long into the future to serve the vulnerable people of Carmarthenshire.
## Norfolk
During 2021 Gul opened Gul Norfolk, initially this was at the home of its manager but an opportunity soon arrived to partner with a local horse owner and begin offering equine assisted therapy too. Norfolk has quickly developed local links with councils and schools and the charity looks forward to shepherding its progress and growth in coming years.
## Fundraising
2021 was another challenging year for fundraising and donations at the charity with donations falling slightly on the year previous to a total of £12,695. However, grant funding recovered slightly to £21,691 bringing the total raised through donations to £34,386 or circa 14% of turnover. Gul typically aims to generate 20% of its income from donations and grants so this was below expectations but an improvement on the previous year. All funded projects were delivered on time and within budget.
Gul is proud to have received funding from the following organisations.
- Wiltshire Council £5000
- Wiltshire Community Foundation £5000
- Arnold Clarke £1000
- High Sheriff £1322
- CAF £1000
- Greensquare Group £500
- WASP £1100
- Tesco (Groundwork) £1000
- Armed Forces grant £2394
- Crowdfunder £2179
- Local Giving (Magic Little Grants) £500
Page 5
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2021**
## Reserves policy
Gul recognises the need for planning for contingencies but has rarely been in the position of having a financial reserve as there is always a need for spare, unrestricted funds for the furtherance of the charitable activity.
If Gul were to have income noticeably greater than expenditure, it would seek to have three months operating costs (£45k) set aside. In addition to this, the charity would aim to have a small contingency fund available to absorb unexpected shocks such as periods of long-term illness/ absence among staff.
Such funds are held within the main account but tracked within the monthly accounts as separate budgets.
Gul is happy to use unrestricted funds from a project account to temporarily assist with cash flow but never restricted funds.
Gul is in the wonderful position of having dedicated supporters who would provide short term cash flow assistance if needed.
## Risk management
Gul’s Trustees meet quarterly to review the charities operations, funding, policies, procedures, risk assessments and management plans as part of its overall governance and risk mitigation strategy. The SMT meet weekly to discuss operational management and immediate concerns are dealt with on a day-to-day basis by team leaders and qualified staff.
Finances are managed using cloud-based software updated weekly, and management reports are produced alongside annual budgets and cash flow forecasts.
Health and safety is discussed at meetings as an agenda item either relating to specific concerns or policy review. External risk is managed using strategic planning and risk assessments undertaken by the senior management team and reviewed by the trustees.
## Structure Governance and management
The charity is governed by its constitution. It was incorporated on November1st 2014, prior to this the charity was known as God Unlimited and was a registered charity founded in 2006.
All trustees give their time voluntarily and receive no benefits from the charity; they can, however, recover expenses incurred directly as a result of their role.
The board currently consists of the Chair (appointed from the existing trustees) and four further trustees - there have to be at least 3 serving trustees with no maximum limit.
## Trustee Induction and Training
Trustees are recruited to ensure a diversity of relevant skills and expertise needed for effective governance of the charity. They are invited to complete a skills audit before undergoing the same safer recruitment process as all staff members and volunteers. Candidate trustees attend a trustee’s meeting as an observer to see what’s involved before commitment from either side. Separately, candidate trustees are discussed in a meeting between the Chair & CEO.
All trustees are made aware of their responsibilities which include;
- Trustee role and responsibilities
- Key documents setting out the framework for the charity including the Memorandum and Articles, all current policies, Business Plan.
- Financial and funding information including the latest published accounts
- A copy of the Charity Commission: Essential Trustee guide
Trustees are also invited to a tour of the buildings and locations to see Gul in action and to meet the staff and volunteer team. Several trustees also support Gul indirectly, (i.e. not in benefit delivery), through estate management, maintenance, management systems & administration, financial and legal advice, communication and more.
Page 6
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees**
## **for the Year Ended 31 October 2021**
## Statement of Trustee Responsibility
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## 22 June 2022
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ P Curry - Trustee
Page 7
## **Independent Examiner's Report to the Trustees of God-Unlimited Outdoor Therapy**
## **Independent examiner's report to the trustees of God-Unlimited Outdoor Therapy**
I report to the charity trustees on my examination of the accounts of God-Unlimited Outdoor Therapy (the Trust) for the year ended 31 October 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
James Gare FCA DChA Institute of Chartered Accountants in England and Wales Monahans Chartered Accountants Fortescue House Court Street Trowbridge Wiltshire BA14 8FA
Date: ............................................. 20 July 2022
Page 8
## **God-Unlimited Outdoor Therapy**
## **Statement of Financial Activities**
## **for the Year Ended 31 October 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
35,426
**Charitable activities**
4
Activities in furtherance of objectives
153,030
Supported accommodation
30,026
Investment income
3
2
Other income
5
24,821
**Total**
243,305
**EXPENDITURE ON**
**Charitable activities**
6
Activities in furtherance of objectives
228,871
**NET INCOME/(EXPENDITURE)**
14,434
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
651
**TOTAL FUNDS CARRIED FORWARD**
15,085|Restricted
funds
£
7,069
-
-
-
-
7,069
13,498
(6,429)
7,717
1,288|2021
Total
funds
£
42,495
153,030
30,026
2
24,821
250,374
242,369
8,005
8,368
16,373|2020
Total
funds
£
62,913
105,176
23,975
-
12,912
204,976
195,692
9,284
(916)
8,368|
|---|---|---|---|
The notes form part of these financial statements
Page 9
## **God-Unlimited Outdoor Therapy**
## **Balance Sheet**
|**FIXED ASSETS**
Tangible assets
**CURRENT ASSETS**
Debtors
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
**NET ASSETS**
**FUNDS**
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**31 October 2021**
Notes
12
13
14
15
18|2021
£
506,463
9,990
24,870
34,860
(24,463)
10,397
516,860
(500,487)
16,373
15,085
1,288
16,373|2020
£
509,839
12,218
25,748
37,966
(17,995)
19,971
529,810
(521,442)
8,368
651
7,717
8,368|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 22 June 2022
............................................. P Curry - Trustee
The notes form part of these financial statements
Page 10
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements for the Year Ended 31 October 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
God-Unlimited Outdoor Therapy is a charitable incorporated organisation (CIO) registered in England and Wales.
The address of the principal office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are stated in the trustees report.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Irrecoverable VAT is charged as an expense against the activity for which the expenditure arose.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|Freehold property|- 2% on straight line basis|
|---|---|
|Improvements to property|- 2% on straight line basis|
|Equine, fixtures & fittings|- 25% on reducing balance|
No depreciation is provided on freehold land.
Fixed assets are included at cost less accumulated depreciation. Expenditure is only capitalised on individual assets with a cost of at least £1,000.
## **Taxation**
The charity is exempt from tax on its charitable activities.
Page 11
continued...
**God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Cash**
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Debtors and creditors payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
## **Financial instruments**
The charity only holds basic financial instruments as defined in FRS 102. Trade debtors, trade creditors and accruals are held at amortised cost as detailed in notes 9 and 10. Cash is measured at face value. Fixed asset investments are measured at fair value as detailed in note 8. Prepayments are not financial instruments.
## **Other Loans**
Loans from individuals repayable in more than one year, with no fixed repayment date, are initially recognised and measured at the amount received, with the carrying amount adjusted in subsequent year to reflect repayments and any accrued interest and adjusted if necessary for any impairment.
## **Going Concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
The trustees have noted the position of the free reserves, however, they remain assured the CIO continues to be a going concern because cash remains positive and business is rebuilding rapidly after a series of unexpected, major expenses.
## **2. DONATIONS AND LEGACIES**
|Donations
Gift aid
Grants
**3.**
**INVESTMENT INCOME**
Deposit account interest|2021
£
11,348
1,387
29,760
42,495
2021
£
2|2020
£
13,247
2,274
47,392
62,913
2020
£
-|
|---|---|---|
Page 12
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 October 2021**
## **4. INCOME FROM CHARITABLE ACTIVITIES**
|2021
Activity
£
Activities in furtherance of
objectives
Activities in furtherance of objectives
153,030
Supported accommodation
Supported accommodation
30,026
183,056
**5.**
**OTHER INCOME**
2021
£
Rent receivable
14,925
Other income
3,880
Café income
6,016
24,821
**6.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Activities in furtherance of objectives
218,685
23,684
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
£
Staff costs
144,558
Rates and water
4,513
Insurance
6,240
Light and heat
1,739
Outdoor activities
38,239
Repairs & maintenance
17,302
Communication and information technology
1,818
Advertising and marketing
689
Staff training
572
Bad debts
1,142
General expenses
1,873
218,685
**8.**
**SUPPORT COSTS**
Governance
Management
Finance
costs
£
£
£
Activities in furtherance of objectives
7,542
13,754
2,388|2020
£
105,176
23,975
129,151
2020
£
10,825
2,087
-
12,912
Totals
£
242,369
2020
£
123,619
4,603
6,162
1,217
29,757
1,514
1,702
981
644
1,111
440
171,750
Totals
£
23,684|
|---|---|
|||
Page 13
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2021**
## **8. SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:
|2021
Activities
in
furtherance
of
objectives
£
Professional fees
170
Subscriptions
772
Depreciation
6,600
Bank charges
347
Interest payable and similar charges
13,407
Independent examiner fees
2,388
23,684|2020
Total
activities
£
1,294
541
5,547
289
14,271
2,000|
|---|---|
||23,942|
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 October 2021 nor for the year ended 31 October 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 October 2021 nor for the year ended 31 October 2020.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|2021
£
140,463
2,041
2,054
144,558|2020
£
119,755
2,337
1,527|
|---|---|---|
|||123,619|
## **Key management personnel remuneration**
The charity considers its key management personnel to comprise the trustees, the Chief Executive Officer and the operations director. The remuneration paid to key management personnel during the year was £28,267 (2020: £23,284).
The average monthly number of employees during the year was as follows:
||2021|2020|
|---|---|---|
|Charitable activities|14|15|
No employees received emoluments in excess of £60,000.
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
49,654
**Charitable activities**
Activities in furtherance of objectives
105,176
Supported accommodation
23,975
Other income
12,912
**Total**
191,717|Restricted
funds
£
13,259
-
-
-
13,259|Total
funds
£
62,913
105,176
23,975
12,912
204,976|
|---|---|---|
Page 14
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2021**
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
funds
£
£
**EXPENDITURE ON**
**Charitable activities**
Activities in furtherance of objectives
187,291
8,401
**NET INCOME**
4,426
4,858
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
As previously reported
48,152
2,859
Prior year adjustment
(51,927)
-
**As restated**
(3,775)
2,859
**TOTAL FUNDS CARRIED FORWARD**
651
7,717
**12.**
**TANGIBLE FIXED ASSETS**
Improvements
Equine,
Freehold
to
fixtures
property
property
& fittings
£
£
£
**COST**
At 1 November 2020
455,209
61,654
5,792
Additions
-
-
3,224
At 31 October 2021
455,209
61,654
9,016
**DEPRECIATION**
At 1 November 2020
7,606
2,452
2,758
Charge for year
3,803
1,233
1,564
At 31 October 2021
11,409
3,685
4,322
**NET BOOK VALUE**
At 31 October 2021
443,800
57,969
4,694
At 31 October 2020
447,603
59,202
3,034
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2021
£
Trade debtors
9,805
Prepayments
185
9,990||Total
funds
£
195,692
9,284
51,011
(51,927)
(916)
8,368
Totals
£
522,655
3,224
525,879
12,816
6,600
19,416
506,463
509,839
2020
£
12,218
-
12,218|
|---|---|---|
||||
||||
||||
||||
||||
||||
Page 15
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2021**
## **14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Bank loans and overdrafts (see note 16)
Trade creditors
Taxation and social security
Other creditors
**15.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Bank loans (see note 16)
Other creditors
**16.**
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Amounts falling due between two and five years:
Bank loans - 2-5 years
Amounts falling due in more than five years:
Repayable otherwise than by instalments:
Other loans more 5yrs non-inst||
|---|---|
Other loans represent unsecured loans from individuals with no repayment terms. Apart from loans of £27,074 at 31 October 2021, which are interest free, interest of 2.1% is added to loans.
## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Unrestricted
fund
£
Fixed assets
506,463
Current assets
33,572
Current liabilities
(24,463)
Long term liabilities
(500,487)
15,085|Restricted
funds
£
-
1,288
-
-
1,288|2021
Total
funds
£
506,463
34,860
(24,463)
(500,487)
16,373|2020
Total
funds
£
509,839
37,966
(17,995)
(521,442)
8,368|
|---|---|---|---|
Page 16
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2021**
## **18. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Wiltshire Community Foundation
Bustard Development
Local Giving Riverside Kit
Wiltshire Wildlife Trust outdoor equipment
WASP satellite clubs
WASP tackling inequalities
Charities Aid Foundation fencing
Cross Plain Health Centre
Local Giving
NI
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Wiltshire Community Foundation
Bustard Development
Local Giving Riverside Kit
Wiltshire Wildlife Trust outdoor equipment
WASP satellite clubs
WASP tackling inequalities
Charities Aid Foundation fencing
Crowdfunder Arena
Greensquare Group
Groundwork
Cross Plain Health Centre
Local Giving
NI
**TOTAL FUNDS**|At
1.11.20
£
651
4,750
40
500
494
18
915
1,000
-
-
-
7,717
8,368
Incoming
resources
£
243,305
-
-
-
-
300
-
-
2,215
500
1,000
2,394
500
160
7,069
250,374|Net
movement
At
in funds
31.10.21
£
£
14,434
15,085
(4,750)
-
(40)
-
(500)
-
(494)
-
-
18
(915)
-
(1,000)
-
684
684
500
500
86
86
(6,429)
1,288
8,005
16,373
Resources
Movement
expended
in funds
£
£
(228,871)
14,434
(4,750)
(4,750)
(40)
(40)
(500)
(500)
(494)
(494)
(300)
-
(915)
(915)
(1,000)
(1,000)
(2,215)
-
(500)
-
(1,000)
-
(1,710)
684
-
500
(74)
86
(13,498)
(6,429)
(242,369)
8,005|
|---|---|---|
Page 17
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2021**
## **18. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
YSA grant
Acre Lace Up
Wiltshire Community Foundation
Bustard Development
Tampon Tax
Local Giving Riverside Kit
Wiltshire Wildlife Trust outdoor equipment
WASP satellite clubs
WASP tackling inequalities
Charities Aid Foundation fencing
**TOTAL FUNDS**
Comparative net movement in funds, included in the
**Unrestricted funds**
General fund
**Restricted funds**
YSA grant
Acre Lace Up
Wiltshire Community Foundation
Bustard Development
Tampon Tax
Local Giving Riverside Kit
Wiltshire Wildlife Trust outdoor equipment
WASP satellite clubs
WASP tackling inequalities
Charities Aid Foundation fencing
**TOTAL FUNDS**|Prior
At
year
1.11.19
adjustment
£
£
48,152
(51,927)
10
-
1,078
-
-
-
739
-
1,032
-
-
-
-
-
-
-
-
-
-
-
2,859
-
51,011
(51,927)
above are as follows:
Incoming
resources
£
191,717
-
-
4,750
(1)
-
500
1,510
1,500
4,000
1,000
13,259
204,976|Net
movement
At
in funds
31.10.20
£
£
4,426
651
(10)
-
(1,078)
-
4,750
4,750
(699)
40
(1,032)
-
500
500
494
494
18
18
915
915
1,000
1,000
4,858
7,717
9,284
8,368
Resources
Movement
expended
in funds
£
£
(187,291)
4,426
(10)
(10)
(1,078)
(1,078)
-
4,750
(698)
(699)
(1,032)
(1,032)
-
500
(1,016)
494
(1,482)
18
(3,085)
915
-
1,000
(8,401)
4,858
(195,692)
9,284|
|---|---|---|
The Wiltshire Community Foundation fund is for the Shrewton school camp.
The Bustard Development fund is for repair and development costs to the Bustard property.
The Local Giving fund is for the purchase of kit for Riverside.
The Wiltshire Wildlife Trust fund is for the purchase of cameras and outdoor equipment.
The Wiltshire and Swindon Sport satellite clubs fund is for the purchase of tents.
The Wiltshire and Swindon Sport inequalities fund is to contribute to the costs of activities for disadvantaged children.
The Charities Aid Foundation fund is for the purchase of fencing.
Page 18
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2021**
## **18. MOVEMENT IN FUNDS - continued**
The Crowdfunder Arena fund is to support the redevelopment of the outdoor riding area.
The Greensquare Group fund is to support the redevelopment of the outdoor riding area.
The Groundwork fund is for the fence / surface of the riding centre.
The Cross Plain Health Centre fund is for HETI project funding.
The Local Giving fund is for gardening.
## **19. RELATED PARTY DISCLOSURES**
The charity made purchases of £21,919 (2020: £4,242) and sales of £6,448 (2020: £2,621) from / to Rainbow 2 Ltd, a company of which Dr Celia Grummitt is a director. Interest of £3,740 was added to a loan from William Grummitt, the husband of Dr Celia Grummitt.
Page 19
## **God-Unlimited Outdoor Therapy**
## **Detailed Statement of Financial Activities for the Year Ended 31 October 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Grants
**Investment income**
Deposit account interest
**Charitable activities**
Activities in furtherance of objectives
Supported accommodation
**Other income**
Rent receivable
Other income
Café income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Outdoor activities
Repairs & maintenance
Communication and information technology
Advertising and marketing
Staff training
Bad debts
General expenses
**Support costs**
**Management**
Professional fees
Subscriptions
Depreciation
**Finance**
Bank charges
Bank loan interest
Carried forward|2021
£
11,348
1,387
29,760
42,495
2
153,030
30,026
183,056
14,925
3,880
6,016
24,821
250,374
140,463
2,041
2,054
4,513
6,240
1,739
38,239
17,302
1,818
689
572
1,142
1,873
218,685
170
772
6,600
7,542
347
7,968
8,315|2020
£
13,247
2,274
47,392
62,913
-
105,176
23,975
129,151
10,825
2,087
-
12,912
204,976
119,755
2,337
1,527
4,603
6,162
1,217
29,757
1,514
1,702
981
644
1,111
440
171,750
1,294
541
5,547
7,382
289
8,827
9,116|
|---|---|---|
This page does not form part of the statutory financial statements
Page 20
## **God-Unlimited Outdoor Therapy**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 October 2021**
|**Finance**
Brought forward
Other loan interest
**Governance costs**
Independent examiner fees
Total resources expended
**Net income**|2021
£
8,315
5,439
13,754
2,388
242,369
8,005|2020
£
9,116
5,444
14,560
2,000
195,692
9,284|
|---|---|---|
This page does not form part of the statutory financial statements
Page 21