**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: 

- (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. 

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
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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
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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
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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.
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God-unlimited Outdoor Thera
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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