OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← God-Unlimited Outdoor Therapy

2023-10-31-accounts

REGISTERED CHARITY NUMBER: 1159337

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 October 2023 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 2023

Page
Report of the Trustees 1 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 to 22

God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2023

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 (resigned June 2023) E Walters (Chair) D Whimpenny Andrew Baud (appointed June 2023) Maggie Collier (appointed June 2023) Adam Rollings (appointed June 2023 Tony Armstrong (appointed June 2023)

Independent Examiner

Monahans Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ

Bank

Lloyds Bank Salisbury

Page 1

God-unlimited Outdoor Thera Re rt of the Trustees forthe Year Ended 31 October 2023 Report of the Chair Introduction Having been a trustee with Gul Outdoor Therapy I"Gul"I for 9 years, it was an honour to become the chair of trustees in June of 2023. At that time Gul appointed 4 new trustees, thereby significantly diversifying the breadth of expertise on Gul's board. The new board of trustees subsequently appointed Gul's first president. The role of president has been established as an honorary, non- executive and non-voting role, with responsibility for raising Gul's profile and increasing the number of Gul's beneficiaries by promoting Gul as an established provider of outdoor therapy services. The positive impact of the new team was immediatelyvisible in the second half of the 202212023 financial year. Under the stewardship of its new trustees. Gul was delighted to welcome Her Royal Highness The Duches5 of Edinburgh to Gul's Riverside centre in Shrewton in September 2023. The Duchess met young people and adult beneficiaries to discuss their experiences with Gul and also had the opportunity to briefly reunite with two Balmoral ponies. William and Tiger Moth, who are owned by Hi5 Majesty The King and currently facilitate therapy provision at Riverside. Gul ha5 been fortunate to receive several ponies from the Royal Family over the year5. which Gul views as recognition of the high standard of care which is provided to those ponies. The visit meant a great deal to the Gul team as it was an opportunity to showcase Gul's offering and raise awareness of the acknowledged benefits of outdoor therapy as provided by Gul. Notwithstanding the challenging financial environment, the h"nancial year 2022-23 was a successful one for Gul, with turnover increasing from £267,254 to £388,496. Gul's achievements this year illustrate the effectiveness of strategies launched following the COVID 19 Pandemic. Gul's strategies as part of its 5 year plan are to111 develop an operatr.ng model which increases, in a sustainable way, the accessibility to Gul's outdoor activities based therapeutic model,. and 121 focus on its core provision,. and131 drive high standards as a leader in activity led outdoor therapy. Highlights in terms of Gul's strategic successes this year include.. the increase of Gul's core outdoor therapy provision across its existing sites by 4% and increased its alternative education provision to over 400 beneficiaries,. the launch of an Equine A5Si5ted Services I'EAS-I therapy model which can be provided at a non-Gul location. This means that Gul staff can provide therapy for small groups at any suitable riding school or site. which has significantly expanded Gul's reach. Gul has already seen success Wlth this model in the provision of courses for armed Forces Equine Charities, to support veterans who had been diagnosed with post traumatic stress disorder,. completing due diligence with respert to a new offering model "grow with Gul" through which Gul will work alongside new and existing horse therapy providers to develop a structured and assessable equine facilitated therapy model which is supported by a clear governance framework based on Gul's own successful model,. the increase in the scope of Gul's core provision by adding qualifications from the exam board AQA to its offering for young people, thereby increasing Gul's capabilities 35 an alternative education provider, whilst accessibility to Gul's outdoor activities has been further achieved through the hosting of athvity days and youth camps for young people, open days for all, and stable club and 'own a pony, days,. continued investment in its staff and facilities through the employment of an additional apprentice groom, extending training for existing staff to include L3 training in EAS as part of Page 2

God-unl ml d Outdo Re ort of the Trustees for the Year Ended 31 October 2023 an alliance with The Horse Course. Horse World and Sirona, and the works completed at The Bustard and Riverside facilities; and attending events, both public and private, where Gul's senior management team have spoken to the publit, engaged with the community and participated in the wider third sector all with the objective of raising awareness of the benefits of 0￿do0rtherapy. sharing Gul's knowledge and experience as to how EAS in particular can be clinically effertive and how to improve access to all. This year the number of referring partner5 to Gul increased for the first time to over 90 schools as well as partner charities including Alabare, Barnardo's and Communty First, socièl enterprises and individuals. For Gul the increase in the numberof referring partners further evidences that its outdoor therapy provision is well received by beneficiaries and is making a positNe difference to wellbeing. During a very busy year it has been a particular pleasure for myself and other members of the board to meet with so many of the Gul team in person: the dedication, talents and kindness of the staff and volunteers make a positive difference to Gul's beneficiaries, lives every day. On behalf of the board, thank you for everything which has been undertaken Over the p35t 12 months. Having been involved in the provision of EAS since 2006, Gul's reputation for delivering a clinically effective, safe and supportive Service to its beneficiaries, and its commitment to sh3ring its knowledge and experience with peers remalns unchanged. In March Gul attended the annual conference of the Human Equine Interaction Register UK IHEIRI, which is a national body with the aim of ensuring a benchmark in standards in thefield of EAS. and at which Her Royal HighnessThe Princess Royal spoke to the benefits of using hor5e5 to help people including the necessity of integrating it into the wider national health provision. Gul is firmly aligned with thi5 Position and is now a mernber of HEIR. This membership is in addition to Gul's existing memberships and registrations, including with the Association of British Riding Schoo15 centre; Horses in Therapy International UK IHETI {UKII- and as an alternative education provider in Wiltshire. Gul's membership of professional bodies reflects Gul's commitment to observing high standards and to leading in the provision of outdoor therapy. Gul also achieved a 5 star rating from Wiltshire Council for its Animal Welfare Licence. The generosity of Gul's supporters ha5 contributed to Gul's impact over the past 12 months- Gul has assisted more beneficiaries than ever before and has done so over a greater geography. Thank you for the difference each of you has made. The surge in demand for mental health service5 since the Pandemic is showing no signs of abating, with the cost of living crisis and associated stresses impacting on mental health within society. This means that the services Gul offers are in greater demand than ever before and yet, as Gul has experienced, that same cost of living crisis Is equally impatting all areas of the charity: inflation has led to increases in all areas of expenditure for Gul particularly pay roll and insurance costs, with the cost of recruiting. retaining and training staff at the highest it has ever been, whilst the rising costs and shrinking real term budget5 of local authorities have led to an ever more competitive funding environment for charities. Support is needed more than ever to ensure the right mental health services can be provided at the right time to those in need. Gul welcomesyourongoing support. The ¢hairman Page 3

God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2023

Objectives and Activities

The objects of the CIO are as follows:

Gui was established to provide activities and therapeutic interventions in the outdoors to improve the health and wellbeing of individuals who have need. In all cases Gui seeks to improve the quality of the beneficiaries' lives.

Gui is governed robustly according to its Christian values and an equal opportunities policy which dictates that Gui as an organisation is open to all, regardless of background, beliefs or faith. The organisation takes its name from its founders' desire to demonstrate Christian values through actions which serve those in need. Gui is registered with the Charities Commission as God Unlimited Outdoor Therapy, but trades as Gul Outdoor Therapy.

60% of Gui's primary provision is centred around EAS using horses, ridden or ground based, to teach skills and enhance mental-health and wellbeing; 30% is using outdoor spaces such as woodlands for the same purposes, i.e. using navigation, gardening, bush craft and alternative provision; and 10% provides supported accommodation, community events and the community tea room at The Bustard.

Provision, Outputs and Outcomes

Gui refers to people who use its service as beneficiaries. In 2022/2023 271 beneficiaries attended Riverside, and 129 beneficiaries attended across all other Gui sites. During the year Gui provided 17997 hours of provision at its centres. This includes therapy work which Gui defines 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 for at the Riverside, Bustard and Littlemoor sites, accommodation and community groups at the Bustard and Penlan sites, and horticulture at the Riverside and Penlan sites. Gui's service is open for all ages, genders, and backgrounds. Gui has observed that there is further indirect benefit to the families of beneficiaries and the community as a whole. A split of Gui's demographic data can be seen below in the charts entitled "Gender Percentages" and "Age of Beneficiaries".

Page 4

God-unlimited Outdoor Thera Re rt of the Trustees forthe Year Ended 31 October 2023 Gender Percentages 3786 Male beneficisries Female b*n8ficiaries 63% Age of Beneficiaries 2% 2% 1% •0-5yrs 6-10yrs 11-15yr5 16-20yrs 21-25yrs 32% 26-30yr5 36-40yr5 41-45yrs 46-50yrs 51-55yr5 37% 56-60yrs •61-65yrs 71-75yr5 Page 5

God-unlimited Outdoor Thera Re rt of the Trustees forthe Year Ended 31 October 2023 Gul 2023 Diagnosis Physical Anxiety 4% 15% 62% Depression CAHMS ADHD 9% ASD Learning Disabilities FoetalAlcohol Spectrum Disorder Developmental trauma disorder Non-verbal 15% Speech Disorder 39% Equine Assisted Therapy and riding 2022123 continues to see surging demand for Gul's provision with beneficiaries typically presenting with significantly greater needs than in previous years and so they are spending longer at the charity or demanding more from provision than Gul has capacity to offer. Although Gul's team has increased with the addition of a new apprentice and another assistant therapist, demand throughout this period ha5 increased faster than Gul's capacity. The chart above. entitled Gul 2023 Diagnosi5, details the range of diagnoses from Gul beneficiaries. During this financial year the charity has provided therapeutic interventions to beneficiaries such as: Children and young people with specialist needs who cannot manage mainstream education 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- and Those from minority groups such as the traveller community. Page 6

God-unlimited Outdoor Thera Re rt of the Trustees forthe Year Ended 31 October 2023 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. This year Gul's assessments and feedback showed that there were tangible improvements in each beneficiary and a wider, general improvementthrough the promotion of health and wellbeing activities. Outdoor Gul offers outdoor learning centred around forest school like provision on a rolling bi-weekly schedule for all its alternative provision beneficiaries. In addition to its core work thi5 year Gul has supported local schools offering outdoor spaces for young people and an overnight camping facility for the year 516,5 which was attended by over 30 young people. Following the development of its own outdoor therapy certification, which is registered with the Institute for Outdoor Learning, Gul has begun training its team in this qualification. So far 6 members of the team have completed with the remaining 10 due to complete in 2024. The Bustard In 2022 to diversify income Gul decided to use spare capacity at The Bustard in Wiltshire to support the local tourist industry and open BnB facilities. This has been so successful that they have been at near capacity since openin& adding much needed revenue. However in 2023 rising need for accommodation in low income single people and veterans ha5 once again seen Gul's accommodation used for supported living. The site supports 4 such individuals who are going through transitionary periods in their lives. it is expected these will be medium term placements lasting no longer than 2 years. The Bustard also runs a successful community café. which is known locally as the Bustard Tea Rooms. In addition the site holds regular fitness classes, wreath making classes, and has a function 5Ulte which is used by an independent Alternative Education Provider. Wales Since 2019 Gul has operated two sites in Wales, Penlan and Littlemoor, both of which are just outside Carmarthen in South Wales. Gul in Wiltshire continues to support Gul Wales in its administration, fundraising and service delivery. 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 month5 and are now becoming embedded in the local support system. working with 4 local schools and the local council. Lwttlemoor. the EAS 51te. is at full capacity and for the first time is employing staff locally to continue to meet the rising need in the area. 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 runningforest school-like sessions, holistic therapy and heritage craft workshops to improve the well-being of disadvantaged individuals in the area. Page 7

God-unlimited Outdoor Thera Re rt of the Trustees forthe Year Ended 31 October 2023 Assets The charIt￿S Riverside site in Wiltshire continues to be the single largest source of provision for Gul and approximately 70% of those who attend Gul are involved with this work stream to a greater or lesser extent. During 2022-23 Gul invested in the Riverside facilities through the replacement of the stable roof, and the installation of a new riding surface with help from the Peter O'sullevan Trust. The Bustard remained structurally the same but saw significant improvements to its garden and residential rooms, and essential maintenance on its sewage systems was also undertaken. Fundraising 2022123 saw Gul's fundraising position begin to turn a corner with funding from grants totalling £48,962 and donations1£5,4841 totalling £54,446, which at 14% of revenue this is below the 20% Gul typically aims to generate. Gul is proud to have received funding from the following organisations. Horse World Trust £1,000 2. Wiltshire Community Foundation Main Grant £5.(M)O 3. Wiltshire Council £5,OCH) 4. Peter O'sullevan Trust £1,800 5. Wiltshire and Swindon Sports Partnership £3.640 6. Crowdfunder for Bursary income £9,129 7. Other fundraising and events £6,793 Gul also hosted its annual open day which was well attended by over 250 members of the public as well as a number of smaller fundraising events contributing to the raising of just over £67.000 for the charity. All funded projects were delivered on time and within budget. Reserves policy Gul is in the wonderful position of having dedicated supporters who would provide short term cash flow assistance if needed. This has meant Gul has been able to prioritise the stability of Gul's operating framework and the quality of Gul's resources, staff and facilities whilst Gul is in growth mode. Notwithstanding this, Gul recognises the need to plan for contingencies. If Gul were to have income noticeably greater than expenditure, it would seek to have three months operating costs1£45kl set aside. In addition to this, the charity would aim to have a small contingency fund available to absorb unexpected shixks such as periods of long-term illness/ absence among staff. This is a longer term strategic aim. Page 8

God-unlimited Outdoor Thera Re rt of the Trustees forthe Year Ended 31 October 2023 Any reserves Gul holds are held within the main account but tracked within the monthly accounts as separate budgets. Gul may use unrestrirted funds from a specific project account to temporarily assist with cash flow but will never restricted funds in this way. Risk management Gul's Trustees meet quarterly to lil discuss the charity strategy, finances lincluding funding), safeguarding, governance, policy and procedures,. lill to review Gul's operations, risk assessments and management plans- and liiil to provide oversight of Gul's management committee. Additional meetings may be called if required. The core management team at GUL are responsible for the operational management of Gul. Health and safety is discussed at the regular team meetings as an agenda item either relating to specific concerns or policy review. Any immediate concerns are dealt with on a day-to-day basis by team leaders or other appropriate staff member. Finances are managed using cloud-based software updated weekly, and management reports are produced alongside annual budgets and cash flow forecasts. 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. Gul was incorporated on l November 2014, prior to this the charity was known as God Unlimited and was registered as a charity founded in 2006. Gul's female led board of trustees oversees a core management team of the CEO, Operations Director, and Finance manager who in turn oversee a management team of 4 site managers who then manage the delivery teams that sit below them. The board currently consists of the Chair (appointed from the existing trustees) and five further trustees there have to be at least 3 serving trustees with no maximum limit. All trustees give their time voluntarily and receive no benefits from the charity,. they can. however, recover expenses incurred direttly as a result of their role. The core management team meet weekly, and the management team meet bi-weekly to discuss site specific issues. While caring for staff and beneficiaries Gul follows up to date guidance regarding Safeguarding and data protection and is a registered provider of Alternative Education in Wiltshire. 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. Page 9

God-unlimited Outdoor Thera Re rt of the Trustees forthe Year Ended 31 October 2023 l. All trustees are made aware of their responsibilities which include.. 2. Trustee role and responsibilities; Key documents setting out the framework for the charity including the Memorandum and Arkncles, all current policies, Business Plan- 4. Financial and funding information including the latest published accounts,. and 5. 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 indirertly li.e. not in benefit delivery) through estate management, maintenance, management systems & administration, financial and legal advice. media relations 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. 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 Accountir)g 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.. l. Select suitable accounting policies and then apply them consistently,. 2. Observe the methods and principles in the Charities SORP,. Make judgments and accounting estimates that are reasonable and prudent; and 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 IAccounts 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 detertion of fraud and other irregularities. This report was approved by the Board of Trustees on l May 2024. Page 10

Inde endent Examinerfs Re ort to the Trustees of God-unlimited Outdoor Thera Independent examinerfs report to the trustees of God41nlimited Outdoor Therapy I report to the Charity trustees on my examination of the acwunts of God-unlimited Outdoor Therapy Ithe Trust) for the y8ar 8nd8d 31 Octob8r 2023. Responsibilities and basis of report As the charity trustees of the Trust you are ￿s￿4)nsIble lor the preparation of the accounts in accordance with the requirernents of the Charities Act 2011 Ilhe Act'l. I report In respect of rny 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 14515llbl of the Act. Independent examSnerfs statement Since your charity's gross income exceeded £250,000 your examiner rnust be a mernber of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirrn that no material rnatter5 have come to my attention in connection wth the exatninabon giving me cause to believe that in any rnaterial resped- accounting records were not kept in respect of the Tnjsl as required by Seclion 130 of the Act,. or the 8c¢ounts do not aword with those reixTrrds.' or the accounts do not cornply with the 8pplieAble requirements concerning the fomi 8nd content of accounts set out in the Charities (Accounts and Reports) Regulab"ons 2008 other than any requirement that the accounts give a true and fair Mew which is not a matter Conside￿ as pari of an independent examination. I have no wncems and have corne across no other matters in connection with the ex8mination to which attention should be drawn in this report in order to 8n8ble 8 proper understanding of the accounts to be r8ach8d. James Gare FCA DChA Monahans Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ Date: ............................................. Page11

God4Jnllmlted Outdoor Thera Slaiement of Finan¢ial Activities for the Year Ended 31 October 2023 2023 Total funds 2022 Total funds Unreslricled funds Restricted fvnds Notes INCOME AND ENDOWMENTS FROM Donations and legacie5 12.277 42.169 54,446 30,035 Charitable activities Activities in furtherance of objectives Supported accommodation 248.983 46.641 248,983 46.641 165,424 27.453 Investtnent income Other income 134 38.292 134 38,292 44,339 Total 346,327 42,169 388,496 267,254 EXPENDITURE ON Charitable a¢tivities Activities in furtherance of objectives 310.112 37.991 348.103 263.032 NET INCOME 36.215 4.178 40.393 4.222 RECONCILIATION OF FUNDS Total fund5 brought forward 18,361 2.234 20,595 16,373 TOTAL FUNDS CARRIED FORWARD 54,576 6,412 60,988 20,595 Th8 notes form part of these finanaal statements Page 12

od41nllmlt•d Ould Balanco Sho81 31 2023 2022 Tanglbl& assgts 12 495,4TI 501.107 CURREiifASSET8 Deblo Cash at bank and in hand 13 8.195 9￿68 52,627 17.763 CREDITCf¢S Amounts lalling dl￿ wllhtn one year 14 117,120} 115.8941 NEf CURREKfA%sErs 35.507 1,869 TOTAL ASSEfs LESS CURREKf LIABILITIES 530.984 502.976 CREDITORS Arnounts falling thjo aftgr than on$ ￿r 15 1469,9961 1482.381) 20,595 FUNDS Unrostsl¢tsd funt18 Raslrictad frjnds 18 54.575 6,413 18,361 2.234 TOTAL FUMDS 20,595 Tho flnanclal st8tem8nts warn approved by the Booyd of Tn*tsès and authorised for - and vorg signed on its behalf by. E Walt8vs- TnJsts& The notas fom part ofth6se Ilnandal Btatements Pag8 13

God4Jnllmlted Outdoor Thera Notes to the Finan¢ial Statements for the Year Ended 31 October 2023 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 Charibes SORP IFRS 1021 'Accounting and Reporting by Charities.. Statement of Recornrnended Practice applicable to charibe5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191,, Financial Reporting Stan¢Jard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities Act 2011. The financial statements have been p￿pa￿d under the historical cost convention. God-unlimited Outdoor Therapy is a charitable incorporaled organisalion ICIOI registered in England and Wales. The address of the principal Offi￿ is given in Ihe charity infonnation on page 1 of these finanoal statements. The nature of the chantys operations and prinapal activibes are stated in the trustees report. The financial statements have been prepa￿ lo give a and fairf wew and have departed from the Charities (Accounts and Reports) Regulations 2008 only io the extent required to provide a 'true and fair view.. This departure h8s involved following the Ac(x)unting and Reporbng by Charities.. Statement of Recomrnended Practice 8ppli&gble to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 rather than the Accounting and Reporting by Charities." Statement ol Recommended Praciice effective from 1 April 2005 which has since been withdrawn. The financial ststements are prepared on a going concern basis under the historical c05t convention. modified to include certain items at fair valu8. The financial statern8nts ar8 pres8nt8d in sterfing which is the function81 currency of the charity and rounded to the nea￿st pound. The significant accounting policies applied in the preparation of these financial statements are set out below. Thes8 policies have been consistenuy applied to 811 years presented unless 0th8rwse stated. Income All income is recognised in the Statement of Financial Activities On￿ 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 b8 recognised the charty ￿11 have been notsfied of the amounts and the s8tU8tn8nt dat8 in wrib'ng. 11 there are conditions attad)ed to the donation and this requires a level of performance before entitlement can be obtained then income is delerred until those conditions are lully met or the fulfilment of those conditions is wthin the control of the tharity and it is probable that they wll be fu￿illed. ExpendSture Liabilities are recognised as expenditure as s(K)n as there is a legal or constructive obligation committing the charity lo that expenditure. it is probable that a transfer of economic benefits wll 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 89gregate 811 (x)st related to the category. Where wsts cannot be directly attnbuted to particular headings they have been allocated to aCb"￿￿"eS on a basis consistent wth the use of resources. Irrecoverable VAT is ¢hargeil as an expense against the activity for vknith the expenditure arose. Tanglble fixed assets Depreciation is provided at the followng annual rates in order to ￿te off each asset over its ests"mated usefLJI Freehold propety Improvetnents to property Equine, fixtures & fith.ngs 20k on straight line basis 2% on straight line basis 25% on reduung balance No depreciation is provided on freehold land. Fixed assets are included at cost less accumulated depreuats"on. Expenditure is only capitalised on individual assets wth a cost of at least £1,000. Taxation The charity is 8xempt from t8x on its tharitable a￿l¥l￿e5. Page 14 continued...

God4Jnllmlted Outdoor Thera Notes to the Financial Statements - ¢ontinued for the Year Ended 31 October 2023 ACCOUNTING POLICIES- contlnued Fund accounting Unrestricted funds can be used in aC0)rdan￿ wth the charitable objeclives at the discretion of the trustees. Restricted funds can only be us8d for p8rti(xJlar restiicted purposes wthin the objects of the charity. Restrictions arise when specttied by the donor orvthen funds are raised for particular restricted purposes. Further explanaiion of the naIv￿ and purpose of each fund is included in the notes to the financial statements. Penslon costs and other poSt￿etIrement beneffts The charity operate5 a delined contributs.on pension scheme. contribub.ons payable to the charitvs pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Cash Cash 8t bank and cash in hand includes cash and short term highly liquid investments wth a short maturity of three months or less frorn the date of acquis￿.0￿ or opening of the deposrt or sirnilar account. Debtors and Creditors payable within one Debtors and creditors with no stated interest rate and receivable or payable wthin one year are recorded at transaction price. Any losses arising from impairn￿nt 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 fa￿ value. Fixed asset investrnents are measureil at fair value as detailed in note 12. Prepayments are not financial instruments. Other Loans Loans from indiwduals repayable in MO￿ than one year. wth no fixed repayment date, are initially recognised and measured at the amount received. with the carying 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 o)ncem basis as the trustees believe that no material uncertainty'es exist. The trustees have considered the level of fvnds helll and the expected level of income and expenditure for 12 months from authorising these fin8n¢i81 statements_ The budgeted inwme and expenditure is sufficient with the level of reserves lor the charity to be able to conb.nue as a going concern. DONATIONS AND LEGACIES 2023 2022 Donations Gift aid Grants 5,484 11,683 736 17.616 48,962 54,44fj 30,035 INVESTMENT INCOME 2023 2022 Deposit account interest 134 Page 15 continued...

God4Jnllmlted Outdoor Thera Notes to the Financial Statements - ¢ontinued for the Year Ended 31 October 2023 INCOME FROM CHARITABLE ACTIVITIES 2023 2022 Actiwty Activities in furtherance of objectives Supported accomtnodats.on Actyvities in fvrtherance of objecbves Supported accommodation 248.983 46,641 165.424 27,453 295,624 192,877 OTHER INCOME 2023 2022 Rent receivable Other income Café incotne 7,500 14.031 16,761 14.010 18.463 11,866 38,292 44.339 CHARITABLE ACTIVITIES COSTS Direct Costs Isee note 71 Support costs (see note 81 Totals Activities in furtherance of objectives 312,807 35,296 348,103 DIRECT COSTS OF CHARITABLE ACTMTIES 2023 2022 Staff costs Rates and water Insurance Light and heat Outdoor activiti85 Repairs & maintenance Communication and infomation technology Adverusing and marketing Staff training Profe5510nal fees General expenses 187,240 3,414 7.312 885 71,344 25,836 4,590 1.721 4.256 998 5,211 144,723 3,540 6.663 699 56,659 13,887 1,903 720 2.761 929 1,605 312.807 234.089 SUPPORT COSTS Govemance costs Management Financ Totals Activities in furtherance of objectives 7.373 24,499 3,424 35,296 Page 16 continued...

God4Jnllmlted Outdoor Thera Notes to the Financial Statements - ¢ontinued for the Year Ended 31 October 2023 SUPPORT COSTS - contlnued Support costs, induded in the above, are as followE: 2023 Activits'es 2022 furtheranc8 Total activities objectives Professional fees SLJbscriptions Depreciati(>n Bank charges Interest payable and similar charges Independent examiner fees 452 750 6,171 122 24,377 3.424 2,372 6,366 500 16.519 3.186 35,296 28,943 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, rernuneralj.on or other benefits for the year ended 31 October 2023 nor for the year ended 31 October 2022. Trust•ès' èxpansès There were no trustees. expènses paid for the year ended 31 October 2023 nor for the year ended 31 October 2022. 10. STAFF COSTS 2023 2022 Wages and salaries Social security costs Other pension costs 178,842 5.606 2,792 139,252 3.343 2,128 187,240 144,723 Key management personnel remuneratlon The charity considers its key rnanagernent personnel lo cotnprise the trustees, the Chief Executive Officer and the operations director. The [emunera￿n paid to key management personnel during the year was £35,376 12022. £31,687). The average monthly number of employees during the year was as follows_. 2023 16 2022 15 Charitable aciivits'es No employee5 received etnolurnents in excess of £60,0(M). 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES Unrestricted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 19.661 10,374 30,035 Charitsble aetivitits Activities in furtherance of objectives Supported accommodats.on 165,424 27,453 165,424 27,453 Investment income Other income 44.339 44.339 Total 256,880 10,374 267.254 Page 17 continued...

God4Jnllmlted Outdoor Thera Notes to the Financial Statements - ¢ontinued for the Year Ended 31 October 2023 11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- contlnued Unrestricted funds Restricted funds Total funds EXPENDITURE ON Charitable activities Activities in furtherance of objectives 253.604 9,428 263,032 NET INCOME 3.276 4,222 RECONCILIATION OF FUNDS Total funds brought forward 15,085 1,288 16,373 TOTAL FUNDS CARRIED FORWARD 18.361 2.234 20.595 12. TANGIBLE FIXED ASSETS Improvements to propety Equine, fixtures & fittings Freehold property Totals COST At 1 November 2022 Additions 455,209 62,071 9,609 541 526,889 541 At 31 October 2023 455.209 62.071 10.150 527.430 DEPRECIATION At 1 November 2022 Charge for year 15.212 3.803 4,926 1.241 25,782 6.171 1.127 At 31 October 2023 19,015 6,167 6,771 31,953 NET BOOK VALUE At 31 October 2023 436.194 55.904 3,379 495.477 At 31 October 2022 439,997 57,145 3,965 501,107 13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trade debtors Other debtors 7,321 668 7,064 1,131 7.989 8.195 Page 18 continued...

God4Jnllmlted Outdoor Thera Notes to the Financial Statements - ¢ontinued for the Year Ended 31 October 2023 14. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Bank loans and overdrafts Isee note 161 Trade creditors Taxation and social security Other creditors 10.292 800 3,317 2,711 11.865 1.274 280 2,475 17,120 15.894 15. CREDITORS.. AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 2023 2022 Bank loans Isee note 161 Other creditors 193.107 276,889 202.292 280,089 469,996 482.381 16. LOANS An analysis of the maturity of loans is given below.. 2023 2022 Amounts falling due wthin one year on demarKI". Bank loans 10,292 11,865 Amounts falling bebMeen one and Iwo years= Bank loans- 1-2 y88rs 41,169 47,458 Amounts falling due between t¥￿* and five years: Bank loans- 2-5 years 151.938 154.834 Atnounts falling due in more than five years= Repayable othemse than by inslalments= Other loans more 5yTS non-inst 276.889 280.089 Other loans represent unsecured loans from individuals wth no repayment temis. Apart from loans of £27,074 at 31 October 2023, which a￿ interest free, interest of Ihe Bank Rate plus 2¥0 is added to loans. 17. ANALYSIS OF NET ASSETS BETWEEN FUNDS 2023 Total funds 2022 Total funds Unrestiicied runds Restricted funds Fixed assets Current assets Current liabilities Long term liabilities 495.477 46,214 117,1201 {469.9961 495.477 52,627 117,1201 1469,9961 501.107 17,763 115,8941 1482.3811 6,413 54,575 6.413 60,988 20,595 Page 19 continued...

God4Jnllmlted Outdoor Thera Notes to the Financial Statements - ¢ontinued for the Year Ended 31 October 2023 18. MOVEMENT IN FUNDS Net movement in funds At 1.11.22 At 31.10.23 Unrestrlcted funds General fund 18,361 36,214 54,575 Restricted funds Bustard Development Cross Plain Health Centre Local Giving 13641 19551 1,364 420 409 420 86 Horsetrust Wortd Community Foundation Wiltshire and Swindon Wiltshire and Swindon Sport GUL Scotland Bursary Income 1131 232 434 600 4.245 232 434 600 4.245 2,234 4,179 6,413 TOTAL FUNDS 20.595 40.393 60.988 Net rnovement in funds, included in the above are as follows= Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 346,327 1310,1131 36,214 Restricted funds Bustsrd Development Cross Plain Health Centre Horsetrust Wodd Wiltshire Council Community Foundation Wiltshire and Swindon Paul O'Sull8van Trust Wiltshire and Swindon Sport GUL Scotland Bursary Income 13641 19551 11,0131 15,0001 13641 19551 1131 1,000 5,OiKI 4.800 18,000 3,640 600 9.129 14.5681 118.0001 13,2061 232 434 600 4.245 14.8841 42,169 137,9901 4,179 TOTAL FUNDS 388.496 1348.1031 40.393 Page 20 continued...

God4Jnllmlted Outdoor Thera Notes to the Financial Statements - ¢ontinued for the Year Ended 31 October 2023 18. MOVEMENT IN FUNDS- contlnued Comparatives for movement in funds Net tnovernent in funds At 1.11.21 At 31.10.22 Unr85tricted fund5 General fund 15.085 3.276 18.361 Restrlcted funds Bustard Development WASP satellite clubs Cross Plain Health Centre Loc81 Giving 364 18 680 1801 1.364 420 86 500 1,288 946 2,234 TOTAL FUNDS 16,373 4,222 20,595 Comparative net movement in fvnds. induded in the above are as lollows= Incoming resources Re50ur¢es expended Movement in funds Unrestrided fvnds General fund 256.880 1253.6041 3.276 Restricted funds Bustard Development WASP satellite clubs Groundwork Cross Plain Health Centre Local Giving Foal Riverside Stsble RcM)f Other Restriced Income 16361 364 1181 500 2,010 15001 11.3301 1801 13941 14.4941 11.9761 680 1801 394 4.494 1.976 10,374 19,4281 946 TOTAL FUNDS 267,254 1263,0321 4,222 The Bustard Development fund is for ￿pair 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 th8 fence I surface ofthe 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. The Riverside stable roof fvnd is lor the repairs required to the stsble roof at Riverside. The Nl fund is set aside for national Insuran￿ payments. Page 21 continued...

God4Jnllmlted Outdoor Thera Notes to the Financial Statements - ¢ontinued for the Year Ended 31 October 2023 19. RELATED PARTY DISCLOSURES The charity made purchases of £16,18312022". £10,933) and sales of £4,431 12022." £7,0741 from I to Rainbow 2 Ltd, a cornpany of which Dr Celia Grurnmitt is a director. There is a debtor of £358 owed from Rainbow 2 Ltd at the year end. Interest of £8.647 was added to a loan from William Grummitt. the husband of Dr Celia Grumrnitt. Page 22