**REGISTERED CHARITY NUMBER: 1159337**
## **Report of the Trustees and**
**Unaudited Financial Statements**
**for the Year Ended 31 October 2022**
**for**
**God-Unlimited Outdoor Therapy**
Monahans Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ
**God-Unlimited Outdoor Therapy**
## **Contents of the Financial Statements for the Year Ended 31 October 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 9|
|**Independent Examiner's Report**|10|
|**Statement of Financial Activities**|11|
|**Balance Sheet**|12|
|**Notes to the Financial Statements**|13 to 21|
|**Detailed Statement of Financial Activities**|22 to 23|
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2022**
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 (resigned September 2022) E Walters C Rivers D Whimpenny
## **Independent Examiner**
Monahans Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ
## **Bank**
Lloyds Bank Salisbury
Page 1
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2022**
## 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 the health and wellbeing of 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 2021/22, Gul sought to adapt to a post COVID environment, which meant putting in place stricter financial controls, limiting expenditure, and proactively and creatively seeking additional sources of income. Despite numerous challenges, this financial period was Gul’s most successful to date both in terms of financial performance but also, more importantly, in the service delivered. Gul delivered 17,997 hours of outdoor therapy and Alternative Education provision to 261 beneficiaries from across Wiltshire, Hampshire, Somerset, Dorset and Carmarthenshire Council support services. Gul now serves over 85 schools, partner charities including Alabare, Barnados and Community First, social enterprises and individuals. 60% of Gul’s provision in its primary 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, community events and a large community tea room that is open to the public.
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 (soon to increase to 6) oversees a core management team of the CEO, Operations Director and Finance Manager. This executive team oversees a management team of 4 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 meets weekly and the management team meets bi-weekly to discuss site specific issues. While caring for its users and staff, Gul follows up to date guidance regarding Safeguarding and data protection, and it is a registered provider of Alternative Education in Wiltshire.
The charity has:
- Increased its income by £17,000 to £267,000;
- Increased our number of referring partners to over 85 organisations across all surrounding counties; and,
- Successfully opened two new workstreams from its Bustard site.
- This incredible work has been facilitated by a team of 13 individuals and 30 volunteers, who work to deliver the charity’s aims across its sites.
However, the future is presenting a daunting combination of challenges, while the country is still emerging from Covid and experiencing a cost-of-living crisis. These challenges are;
- recruitment of professional staff;
- increasing demand for services, made worse by the cost of living crisis;
- increased competition for charitable grants, private donors; and,
- increasing staff and operating costs.
Despite the challenging environment Gul is confident about its future and looking forward to a successful 2022/23.
## Objects
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 2022**
## Activities, Provision, Outputs and Outcomes
Gul refers to people who use its service as beneficiaries.
In 2021-22, 220 beneficiaries benefited directly from attending Riverside and, beyond this, there was an indirect benefit to their families, wider society and the community as a whole.
During the same period, Gul provided 17997 hours of provision at its centres. This included:
- therapy work defined as work undertaken with qualified staff or volunteers upon which notes are taken and
- recorded formally; and,
- activities for the general public including:
- riding lessons and holiday camps at its Riverside, Bustard and Littlemoor sites;
- accommodation and community groups at its Bustard and Penlan sites; and,
- horticulture at its Riverside and Penlan sites.
Gul’s service serves its local communities and beyond, and is open for all ages, genders and backgrounds. Measurements from its demographic data can be seen below.
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## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2022**
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Page 4
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2022**
## Equine Assisted Therapy and Riding
2021-22 has seen a surge in an already rising demand. This surge is primarily due to the cost of living crisis, the slower than anticipated societal recovery from COVID and the over stretched social care system.
The impact on Gul is not just the numbers, it is also that many individuals have significantly greater therapeutic needs so they spend longer at the charity. Often, all these can combine to demand more provision than Gul has the capacity to offer and so Gul now has a waiting list.
e have increased Gul’s team with the addition of a new apprentice and another assistant therapist and will continue to build the team but demand throughout this period thus far has increased faster than capacity. The chart below details the range of diagnoses from Gul beneficiaries.
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 and those with physical disabilities. There is a large cohort of young people attending Gul who do not have a formal diagnosis but for whom their behaviour anxiety or mental health is preventing them attending mainstream provision;
- Young people who care for others;
- Local families needing outdoor pursuits;
- Older people aged 65+;
- Service Families;
- Those in the criminal justice system;
- Those from minority groups such as the traveller community.
Each beneficiary has a bespoke programme arranged for them, selected from a range of activities. All programmes are designed following an assessment that is reviewed by lead therapists. There were tangible improvements for each beneficiary and a wider, general improvement across the community through the promotion of health and wellbeing activities.
Page 5
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2022**
## Outdoor
2021-22 saw Gul completely embed its non-equine activities into its core therapeutic work 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, expanded the outdoor team with the addition of a new forest school trainee and regularly explores topics such as Fire lighting and cookery, outdoor craft, biology, geography and horticulture.
Gul also began the process of certifying its internal certifications with AQA to achieve national recognition for its work. In addition to core work, Gul has supported local schools by offering outdoor spaces for the young people and an overnight camping facility for Years 5 and 6, which was attended by over 30 young people. Gul hosted its annual open day, which was well attended by over 250 members of the public, and it also hosted a number of smaller fundraising events that helped to raise just over £12,000 for the charity.
## The Bustard
To diversify its sources of income, the Bustard decided to use its accommodation to support the local tourist industry and open B&B facilities. These have been at near capacity since opening, providing much needed revenue. At the same time, the site has continued to support 5 individuals through transitionary periods in their lives, one of whom has now successfully transitioned to independent living.
The Bustard also runs regular fitness classes and a successful community café branded as the Bustard Tea Rooms. It also uses its function suite to support an independent Alternative Provider of Education.
## Wales
Since 2019, Gul has operated 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 schoollike 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 it expects
this service to continue to grow long into the future, serving the vulnerable people of Carmarthenshire.
## Norfolk
During 2021- Gul’s fledging site in orfolk made the difficult decision to close due to a change in the circumstances of its founders. In their short time of operation, they achieved a significant amount for their beneficiaries. Gul is now seeking new volunteers to found a new operation in Norfolk.
## Pulse
Gul took over stewardship of the Pulse programme (a Christian camping programme for young people) just prior to lockdown. Gul managed their finance and provided insurance cover for the programme as well as governance and support. In 2022, Pulse was able to find a permanent home with an outreach programme based from a church in Southampton and all operations and ownership of the programme were transferred from Gul to Southampton. This is an excellent outcome for all parties.
## Assets
The charity’s iverside site continues to be the single largest source of provision for Gul with approximately 70% of those who attend Gul overall. During 2020-21 Gul invested in its Riverside asset, installing a new roof on its larger stable block and upgrading its outdoor riding arena.
Penlan has expanded its outdoor play area. Littlemoor has added new stables and an office. The Bustard has made significant improvements to its garden and residential rooms.
Page 6
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2022**
## Fundraising
2021- saw Gul’s fundraising position begin to turn a corner with the recovery of funding from grants and donations to £30,439. However this remains at 11% of income which is below Gul’s 0% target.
Gul is proud to have received funding from the following organisations.
- Abri Core Funding £3000
- Wiltshire Community Foundation Main Grant £5000
- Wiltshire Council £800
- Tesco Grant Wales £500
- Wiltshire Council Health and Well Being board £1500
- Crowdfunder £1793.74
- Crowdfunder £2700
- Bailey Thomas Charitable Fund £2000
- Coop Community Fund £322
All funded projects were delivered on time and within budget.
## Reserves Policy
Gul recognises the need for contingency planning, but has rarely been in a position to create a financial reserve as there has always been a need to find extra funding to meet urgent operational demands.
Once Gul reaches the point where its income is noticeably greater than expenditure, then it would seek to have a minimum of three months’ operating costs (£67k) set aside, together with a second small contingency fund available to absorb unexpected shocks such as periods of long-term illness and absences among staff.
Contingency 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 Gul’s operations, funding, policies, procedures, risk assessments and management plans as part of its overall governance and risk mitigation strategy. The Senior Management Team meets 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.
Page 7
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2022**
## 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.
Gul’s management team expended significant effort during the lockdown period to ensure Gul was on a solid footing in all areas, from a systems and governance point of view. This, combined with the incredible efforts of Gul’s team of therapists, assistants grooms and volunteers, has ensured that Gul received a 5 star rating from Wiltshire Council for its Animal Welfare Licence. Structured training programs and continued professional development resulted in Gul being added to the Human Equine Interaction Register, AQA and CPD certification schemes. The Core Team undertook several internal reviews of Gul’s strategy, stakeholder engagement and mentoring, which are predicted to bear fruit in the coming financial year.
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 three further trustees - there have to be at least 3 serving trustees with no maximum limit. Additional potential trustees are being recruited.
## Trustee Induction and Training
Trustees are recruited to ensure a diversity of relevant skills, expertise and experience necessary for effective governance. They are invited to complete a skills audit before undergoing the same recruitment process as all staff members and volunteers.
Candidate trustees are identified and approached to establish if they are interested and suitable. If so, each candidate trustee attends a trustee’s meeting as an observer to see what’s involved before commitment from either side. Once committed, they participate in Trustee meetings and their appointments are approved at the annual AGM.
All trustees are made aware of their responsibilities which include familiarity with:
- Their 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 encouraged to tour the buildings and locations to see Gul in action and to meet the staff and volunteer teams. 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.
All Trustees are required to complete statutory and mandatory training annually as per Gul’s training policies. This is done via online e-learning and face to face training.
Page 8
## **God-Unlimited Outdoor Therapy**
## **Report of the Trustees for the Year Ended 31 October 2022**
## Statement of Trustee Responsibility
The Trustees are responsible for preparing the Trustees' report 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 & Wales 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 of the charity for that period.
In preparing these financial statements, the Trustees are required to: **AFT**
1. Select suitable accounting policies and then apply them consistently;
2. Observe the methods and principles in the Charities SORP;
3. Make judgments and accounting estimates that are reasonable and prudent;
4. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and 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 articles of association. 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.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ E Walters - Trustee
Page 9
## **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 2022.
## **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 County Gate County Way Trowbridge Wiltshire BA14 7FJ Date: ............................................. 20 July 2023
Page 10
## **God-Unlimited Outdoor Therapy**
## **Statement of Financial Activities for the Year Ended 31 October 2022**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
19,661
**Charitable activities**
Activities in furtherance of objectives
165,424
Supported accommodation
27,453
Investment income
3
3
Other income
5
44,339
**Total**
256,880
**EXPENDITURE ON**
**Charitable activities**
6
Activities in furtherance of objectives
253,604
**NET INCOME**
3,276
**RECONCILIATION OF FUNDS**
Total funds brought forward
15,085
**TOTAL FUNDS CARRIED FORWARD**
18,361|Restricted
funds
£
10,374
-
-
-
-
10,374
9,428
946
1,288
2,234|2022
Total
funds
£
30,035
165,424
27,453
3
44,339
267,254
263,032
4,222
16,373
20,595|2021
Total
funds
£
42,495
153,030
30,026
2
24,821|
|---|---|---|---|
||||250,374|
||||242,369|
||||8,005
8,368|
||||16,373|
The notes form part of these financial statements
Page 11
## **God-Unlimited Outdoor Therapy**
|**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**|**Balance Sheet**
**31 October 2022**
Notes
12
13
14
15
18|2022
£
501,107
8,195
9,568
17,763
(15,894)
1,869
502,976
(482,381)
20,595
18,361
2,234
20,595|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|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 05 July 2023 and were signed on its behalf by:
............................................. E Walters - Trustee
The notes form part of these financial statements
Page 12
**God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements for the Year Ended 31 October 2022**
## **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 13
continued...
**God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2022**
## **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 13 and 14. Cash is measured at face value. Fixed asset investments are measured at fair value as detailed in note 12. 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.
## **2.**
## **3.**
|**DONATIONS AND LEGACIES**
Donations
Gift aid
Grants
**INVESTMENT INCOME**
Deposit account interest|2022
£
11,683
736
17,616
30,035
2022
£
3|2021
£
11,348
1,387
29,760|
|---|---|---|
|||42,495|
|||2021
£
2|
Page 14
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 October 2022**
|**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
2022
Activity
£
Activities in furtherance of
objectives
Activities in furtherance of objectives
165,424
Supported accommodation
Supported accommodation
27,453
192,877
**5.**
**OTHER INCOME**
2022
£
Rent receivable
14,010
Other income
18,463
Café income
11,866
44,339
**6.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Activities in furtherance of objectives
234,089
28,943
**7.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2022
£
Staff costs
144,723
Rates and water
3,540
Insurance
6,663
Light and heat
699
Outdoor activities
56,659
Repairs & maintenance
13,887
Communication and information technology
1,903
Advertising and marketing
720
Staff training
2,761
Bad debts
-
Professional fees
929
General expenses
1,605
234,089
**8.**
**SUPPORT COSTS**
Governance
Management
Finance
costs
£
£
£
Activities in furtherance of objectives
8,738
17,019
3,186|2021
£
153,030
30,026
183,056
2021
£
14,925
3,880
6,016
24,821
Totals
£
263,032|
|---|---|
||2021
£
144,558
4,513
6,240
1,739
38,239
17,302
1,818
689
572
1,142
-
1,873
218,685
Totals
£
28,943|
|||
Page 15
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2022**
## **8. SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:
|**SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:|||
|---|---|---|
||2022|2021|
||Activities||
||in||
||furtherance||
||of|Total|
||objectives|activities|
||£|£|
|Professional fees|-|170|
|Subscriptions|2,372|772|
|Depreciation|6,366|6,600|
|Bank charges|500|347|
|Interest payable and similar charges|16,519|13,407|
|Independent examiner fees|3,186|2,388|
||28,943|23,684|
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 October 2022 nor for the year ended 31 October 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 October 2022 nor for the year ended 31 October 2021.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|2022
£
139,252
3,343
2,128
144,723|2021
£
140,463
2,041
2,054
144,558|
|---|---|---|
## **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 £31,687 (2021: £28,267).
The average monthly number of employees during the year was as follows:
|Charitable activities
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
35,426
**Charitable activities**
Activities in furtherance of objectives
153,030
Supported accommodation
30,026
Investment income
2
Other income
24,821
**Total**
243,305|2022
15
Restricted
funds
£
7,069
-
-
-
-
7,069|2021
14
Total
funds
£
42,495
153,030
30,026
2
24,821
250,374|
|---|---|---|
## **11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Page 16
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2022**
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
funds
£
£
**EXPENDITURE ON**
**Charitable activities**
Activities in furtherance of objectives
228,871
13,498
**NET INCOME/(EXPENDITURE)**
14,434
(6,429)
**RECONCILIATION OF FUNDS**
Total funds brought forward
651
7,717
**TOTAL FUNDS CARRIED FORWARD**
15,085
1,288
**12.**
**TANGIBLE FIXED ASSETS**
Improvements
Equine,
Freehold
to
fixtures
property
property
& fittings
£
£
£
**COST**
At 1 November 2021
455,209
61,654
9,016
Additions
-
417
593
At 31 October 2022
455,209
62,071
9,609
**DEPRECIATION**
At 1 November 2021
11,409
3,685
4,322
Charge for year
3,803
1,241
1,322
At 31 October 2022
15,212
4,926
5,644
**NET BOOK VALUE**
At 31 October 2022
439,997
57,145
3,965
At 31 October 2021
443,800
57,969
4,694
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2022
£
Trade debtors
7,064
Other debtors
1,131
Prepayments
-
8,195|Total
funds
£
242,369
8,005
8,368
16,373
Totals
£
525,879
1,010
526,889
19,416
6,366
25,782
501,107
506,463
2021
£
9,805
-
185
9,990|Total
funds
£|
|---|---|---|
|||242,369|
|||8,005
8,368|
|||16,373|
||||
Page 17
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2022**
|**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 2022, which are interest free, interest of the Bank Rate plus 2% is added to loans.
## **17. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Unrestricted
fund
£
Fixed assets
501,107
Current assets
15,529
Current liabilities
(15,894)
Long term liabilities
(482,381)
18,361|Restricted
funds
£
-
2,234
-
-
2,234|2022
Total
funds
£
501,107
17,763
(15,894)
(482,381)
20,595|2021
Total
funds
£
506,463
34,860
(24,463)
(500,487)
16,373|
|---|---|---|---|
Page 18
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2022**
## **18. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Bustard Development
WASP satellite clubs
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**
Bustard Development
WASP satellite clubs
Groundwork
Cross Plain Health Centre
Local Giving
Foal
Riverside Stable Roof
Other Restriced Income
**TOTAL FUNDS**|At
1.11.21
£
15,085
-
18
684
500
86
1,288
16,373
Incoming
resources
£
256,880
1,000
-
500
2,010
-
394
4,494
1,976
10,374
267,254|Net
movement
At
in funds
31.10.22
£
£
3,276
18,361
364
364
(18)
-
680
1,364
(80)
420
-
86
946
2,234
4,222
20,595
Resources
Movement
expended
in funds
£
£
(253,604)
3,276
(636)
364
(18)
(18)
(500)
-
(1,330)
680
(80)
(80)
(394)
-
(4,494)
-
(1,976)
-
(9,428)
946
(263,032)
4,222|
|---|---|---|
Page 19
continued...
## **God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2022**
## **18. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Comparatives for movement in funds**|||||
|---|---|---|---|---|
|||Net|||
||At|movement|At||
||1.11.20|in funds|31.10.21||
||£|£|£||
|**Unrestricted funds**|||||
|General fund|651|14,434|15,085||
|**Restricted funds**|||||
|Wiltshire Community Foundation|4,750|(4,750)||-|
|Bustard Development|40|(40)||-|
|Local Giving Riverside Kit|500|(500)||-|
|Wiltshire Wildlife Trust outdoor equipment|494|(494)||-|
|WASP satellite clubs|18|-||18|
|WASP tackling inequalities|915|(915)||-|
|Charities Aid Foundation fencing|1,000|(1,000)||-|
|Cross Plain Health Centre|-|684||684|
|Local Giving|-|500||500|
|NI|-|86||86|
||7,717|(6,429)|1,288||
|**TOTAL FUNDS**|8,368|8,005|16,373||
Comparative 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**|Incoming
resources
£
243,305
-
-
-
-
300
-
-
2,215
500
1,000
2,394
500
160
7,069
250,374|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|
|---|---|---|
The Bustard Development fund is for repair and development costs to the Bustard property.
The Wiltshire and Swindon Sport (WASP) satellite clubs fund is for the purchase of tents.
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.
The Foal fund is for the care of a Foal.
Page 20
continued...
**God-Unlimited Outdoor Therapy**
## **Notes to the Financial Statements - continued for the Year Ended 31 October 2022**
## **18. MOVEMENT IN FUNDS - continued**
The Riverside stable roof fund is for the repairs required to the stable roof at Riverside.
The NI fund is set aside for national insurance payments.
## **19. RELATED PARTY DISCLOSURES**
The charity made purchases of £10,933 (2021: £21,919) and sales of £7,074 (2021: £6,448) from / to Rainbow 2 Ltd, a company of which Dr Celia Grummitt is a director. There is a creditor of £324 owed to Rainbow 2 Ltd at the year end. Interest of £5,108 was added to a loan from William Grummitt, the husband of Dr Celia Grummitt.
Page 21
## **God-Unlimited Outdoor Therapy**
## **Detailed Statement of Financial Activities for the Year Ended 31 October 2022**
|**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
Professional fees
General expenses
**Support costs**
**Management**
Professional fees
Subscriptions
Depreciation
**Finance**
Bank charges
Carried forward|2022
£
11,683
736
17,616
30,035
3
165,424
27,453
192,877
14,010
18,463
11,866
44,339
267,254
139,252
3,343
2,128
3,540
6,663
699
56,659
13,887
1,903
720
2,761
-
929
1,605
234,089
-
2,372
6,366
8,738
500
500|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
347|
This page does not form part of the statutory financial statements
Page 22
## **God-Unlimited Outdoor Therapy**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 October 2022**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 October 2022**|||
|---|---|---|
|**Finance**
Brought forward
Bank loan interest
Other loan interest
**Governance costs**
Independent examiner fees
Total resources expended
**Net income**|2022
£
500
9,010
7,509
17,019
3,186
263,032
4,222|2021
£
347
7,968
5,439|
|||13,754
2,388|
|||242,369|
|||8,005|
This page does not form part of the statutory financial statements
Page 23