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← God-Unlimited Outdoor Therapy

2024-10-31-accounts

REGISTERED CHARITY NUMBER: 1159337

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 October 2024 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 2024

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

God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2024

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

E Walters - Chair D Whimpenny A Baud Mrs M Collier A Rollings T Armstrong

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 2024

Report of the Chair

The close of the financial year provides an excellent opportunity to reflect on what has been achieved over the previous 12 months. In 2023/2024 Gul continued to implement its 5 year plan to (1) develop an operating model which increases, in a sustainable way, the accessibility to Gul’s outdoor activities based therapeutic model; and (2) focus on its core provision; and (3) drive high standards as a leader in activity led outdoor therapy. At the close of the financial year, we are over the half way point for this plan, and we can already see tangible benefits from of our strategic approach in terms of both footprint and impact: in the past 12 months Gul has assisted more beneficiaries than ever before and has done so over a greater geography.

Turnover for the 2023/2024 financial year increased from £388,496 to £429,552 This increase in revenue (9.6% higher than in 2022/2023) can, in part, be attributed to Gul’s focus on sustainable growth. In 2023 we launched Gul’s Equine Assisted Services (“ EAS ”) therapy model which has now been provided at 8 locations across the United Kingdom. Gul’s EAS model means that Gul staff can provide therapy for small groups at any suitable riding school or site, reducing our reliance on local Gul centres, and the associated costs of running such centres. This model has been successfully utilised for the provision of courses for the Armed Forces Equine Charity, supporting veterans who have been diagnosed with post traumatic stress disorder, and we are exploring further applications. Additionally, the “grow with Gul” programme has been successfully launched with Horses for Wellbeing, based in Cheltenham. This model allows new and existing horse therapy providers to work alongside Gul 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, generating revenue to Gul through the provision of Gul’s expertise and consulting fees.

Gul’s focus on its core provisions has meant that the provision of Gul’s core outdoor therapy provision across its sites has increased by 4% as against the previous financial year, meaning more sessions have been provided to more beneficiaries than in the previous financial year. In addition, the alternative education provision supported 174 beneficiaries, which is also a slight increase on last year. 2024 also saw the arrival of Chaplain, Rev. Canon Eleanor Rance, with her role supported fully by the Church of England and, in furtherance of the charity’s Christian faith-based mission, a book and course materials have been published as a future revenue stream. Recognising that Gul is doing more, and across more centres, Gul has continued to invest in its staff and facilities, via the employment of a training officer whose role encompasses not only Gul internal training, but also the supervision of Gul’s external training offers and through the outsourcing of HR to a third-party provider to provide administrative support. Any increase in operating costs must be carefully balanced against the benefit provided. With the growth which Gul has achieved in the past 3 years, the trustees considered the increased costs to be vital to secure future growth in a sustainable way. Finally, this year Gul welcomed a new centre in the Orkney Islands, representing Gul’s first centre in Scotland where we are now registered as a charity.

As Gul works with horses to provide equine assisted therapy, the wellbeing of these horses is essential to us. We are pleased that we again achieved a 5-star rating from Wiltshire Council for its Animal Welfare Licence. Gul’s membership of professional bodies also continues to reflect Gul’s commitment to observing high standards in the provision of outdoor therapy. Furthermore, our Equine Assisted Services Diploma course is now registered with Open College Network examination board and launched with participants across the globe. This initiative enables Gul to continue to drive excellence in this field whilst establishing an additional revenue stream through diploma sales.

It has been heartening to see increased focus on hidden disabilities over the past 12 months, with DE&I programmes encouraging all to engage with and understand the challenges others may face and this focus may have contributed to the high number of beneficiaries who have sought support from Gul this year. I very much hope that the positive focus on inclusion continues, despite the wider political environment, as the inclusion of those with hidden disabilities in work, education and social settings creates a better, richer, society for all of us. Gul has a broad base of beneficiaries, supporting both the inclusion of those who have a hidden disability or mental health condition, through its provision of alternative education to support children who cannot be in mainstream education full time, its support to adults in returning to and staying in employment; and its promotion of wellbeing of both the beneficiary and their carer(s) by providing guidance on coping mechanisms and therapeutic activities including where mainstream education or employment are not the aim.

Gul and other similarly positioned charitable organisations require funding to meet an increasing demand for our support. Gul has not yet had to turn someone in need away, but our ability to do this relies heavily on the goodwill of our volunteers. The reality is that charities are typically leanly staffed and thinly capitalised, often relying on volunteer time to meet the needs of beneficiaries: Gul is no different. Unlike the corporate world, Gul operates on a ‘not for profit’ basis, with funds received continuously used to support beneficiaries, promote a wider outreach and to fund our day-to-day operations and facilities. It means that the recent tax changes, combined with the impact of inflation and increased pay roll costs, leave Gul in an unenviable position of needing to secure more funding over the next year in order to provide the same level of support to the same number of people as we did in the 2023-2024 financial year. That challenging operating environment is one which will be shared by many if not all in the charitable sector. It means that donations to Gul are critical to our continued provision of support at this level.

Page 2

God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2024

I would like to express my thanks to the board of trustees and the president for their effective collaboration and combined efforts to support Gul this year. The valuable ideas contributed, and the support provided to the senior leadership team at Gul, have contributed to Gul’s advancement over this year, establishing a stronger foundation from which to continue Gul’s growth trajectory. The Trustees additionally dedicated time to visiting the sites of Little Moor and Penlan in Wales, combining trustee training with meeting the local Gul teams. It was a pleasure for us to meet the Welsh therapy horses, observe outdoor therapy provision, and learn from beneficiaries about their experiences. We were particularly impressed by the passion and commitment to Gul which was demonstrated by the team in Wales.

I am enthusiastic about the upcoming 2024/2025 year and the opportunity to celebrate our future successes. We remain committed to expanding and improving our services and will continue to support local communities as set out in our 5- year plan. None of this is achievable, however, without the generosity and support of Gul’s volunteers and supporters.

On behalf of the board, I would like to thank you for everything which has been undertaken over the past 12 months, your dedication, compassion and tenacity have made a significant difference to the lives of our beneficiaries. Thank you for the impact each of you has made in our journey so far, we welcome your ongoing support in our quest to provide timely and accessible mental wellbeing services to those in need.

12/05/2025

Eleanor Walters

Chair of Trustees

Page 3

God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2024

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.

Provision, Outputs and Outcomes

Gul refers to people who use its service as beneficiaries, there are those who benefit directly from Gul of whom 248 attended Riverside in 2023-24, 174 for alternative provision and 78 for other activities such as riding and adult provision and another 270 attending for holiday activities. 129 beneficiaries attended Gul across its other locations nationally and this figure is expected to rise as more centres come online. There is also an indirect benefit to beneficiaries families, wider society and the community as a whole which can be manifest as respite for carers, support for families of those with complex needs, access to specialist provision for overstretched schools and social care services and a wider community access to outside spaces. While Gul does not track these numbers it estimates that another 2000 individuals received indirect benefit from the charity this year.

As can be seen in the charts below, Gul’s service has a slight female bias and the distribution of ages is weighted heavily towards young people who make up the majority of the charity’s beneficiaries, perhaps of more interest for those seeking to know a typical beneficiary is that the majority of our beneficiaries are attending Gul because of complex mental health needs, with ADHD, Autism, Anxiety, low confidence and a feeling of isolation being common themes. If one of Guls support staff were asked they would tell you that while Gul will help anyone in need a typical beneficiary is a 14 year old girl who is not attending school, crippled with anxiety, almost totally isolated from her peers, suffers low self esteem, currently seeking help from professionals and is facing a 2-4 year wait for NHS services.

During the year Gul provided 19565 hours of provision at its centres and increase of 845 hours on the previous year. This includes

Gul’s service serves its local communities and beyond. It is open for all ages, genders, and backgrounds and a split of its demographic data can be seen below.

While at Gul each beneficiary has a distinct voice and as such has a bespoke programme of activities and qualifications which is decided in collaborations with the beneficiary, a Gul team member and professionals around that person. A programme at Gul includes activities from the broader offering such as Ground Based Equine activities, Horse Riding or Gardening as well as peer interactions, talking therapies, accredited awards either from The Association of British Riding Schools, (ABRS) or the national exam board AQA. All programmes are individually designed following assessment and are reviewed by lead therapists and clinicians. during the course of a beneficiaries time with Gul their activity is tracked, their progress monitored and reported on.

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God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2024

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God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2024

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God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2024

Equine Assisted Therapy and Horse Riding

Within the Equine Assisted Services (EAS) sector Gul has used its experience as a provider of some 18 years to become a key advocate for the use of EAS to support mental and physical health across the UK. In 2024 Gul was the leading provider of EAS Level 3 practitioner qualifications, a qualification written by The Horse Course, and refined by a cohort of leading providers, including Gul. The charity also led demonstrations and workshops for the Association of British Riding Schools, is a senior member of the organisation Equine Assisted Services Partnership which holds the kitemark for the industry and is a federation member of Horses in Education and Therapy International, which seeks to advance the field of EAS through research and joint practice.

2023/24 continues to see high demand for Gul’s provision. In line with national trends beneficiaries present with significantly greater needs, spend longer at the charity and frequently demand more from provision than Gul has capacity to offer. However the benefits of Gul’s EAS service remains highly engaging and feedback from participants and commissioners is very positive.

Outdoor

The outdoors and time spent within it is at the core of everything Gul does, simply put, being outdoors is beneficial and when teamed up with professionals working to overcome specific obstacles its ability to transform the lives of beneficiaries is unparalleled. One of Gul’s Welsh sites is specifically focussed on non-equine outdoor provision but all sites have elements of this work. Gul’s outdoor activities include agriculture and horticulture, adventure, outdoor pursuits, wilderness based activities as well as nature and ecology.

In addition to its core work Gul has supported local schools and charities offering outdoor spaces for the young people. In Wiltshire an overnight camping facility was attended by over 30 year 5/6 students and separate lottery funded spaces were available for young carers. Gul hosts open days at its sites, an annual forum and a number of smaller fundraising events contributing to the raising of just over £35,592 for the charity.

The Bustard

In 2022 The Bustard team decided to diversify and use its spare capacity to support the local tourist industry. It used spare rooms in the Supported Accommodation to open BnB facilities that have been at near capacity since opening adding much needed revenue. However in 2023 rising need for accommodation for low income single people and veterans has once again seen Gul’s accommodation used for supported living. The site supports 5 such individuals who are going through transitionary periods in their lives.

The Bustard also runs regular fitness classes, a successful community café now branded the Bustard Tea Rooms, and uses its function suite to support local homeschooling groups and other educational services.

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 therapeutic time in horticulture, woodland space and 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 arena, riding school licence, stabling and paddocks) as well as the considerable expertise of the sites owners in running forest school-like sessions, holistic therapy and heritage craft workshops to improve the well-being of disadvantaged individuals in the area. Gul in Wiltshire continues to support Gul Wales in its administration, fundraising and service delivery and expects.

Littlemoor, the EAS site, is at full capacity and has begun to employ local people to continue to meet the rising need in the area.

Scotland

In 2024 Gul was invited to the Orkney Islands to see if it could leverage its expertise to provide support to its neurodiverse population, following a lengthy consultation period with Gul’s board, its senior leadership team, the communities and leaders on Orkney, it was decided that Gul could assist and so Gul Orkney was born. Since that time Gul has established a small foothold at Peedie Ponies, begun serving beneficiaries, registered with the OSCR and secured a small statutory grant from the Orkney Island Council to expand its offer in 2025 with the goal of training local staff to make the provision sustainable.

Page 7

God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2024

Assets

The charity’s Riverside site continues to be the single largest source of provision for Gul and approximately 70% of those who attend are involved with this work stream to a greater or lesser extent. During 2024-25 Gul secured a grant to increase its office facilities at the Wiltshire Riverside site and works are now complete. This resource has added an educational space. The Bustard remained structurally the same but saw work undertaken to decorate internally and essential maintenance on its sewage system. There were also significant improvements to its garden and residential rooms.

Fundraising

Gul seeks a responsible and sustainable grant funding and donation position, that avoids the charity becoming overly reliant on funders and enables its programmes to run long past the ending of a grant. To this end Gul typically seeks grants amounting to 20-30% of its income for core and project costs with occasional grant applications for large capital projects that expand the charity’s ability to deliver on its objects.

Reserves policy

Gul recognises the need for planning for contingencies. On the rare occasions that Gul had income noticeably greater than expenditure funds are placed into the ring-fenced reserves funds. Gul seeks to have three months operating costs set aside. In addition to this, the charity would aim to have a small contingency fund available to absorb unexpected shocks such as periods of long-term illness/ absence among staff.

Such funds are held within the main account but tracked within the monthly accounts as separate budgets. The amount of reserves held by the charity and their usage is agreed at Trustee level.

The charity had free reserves at year end of £21,156.

Risk management

Gul’s Trustees meet quarterly to review the charities operations, funding, policies, procedures, risk assessments, safeguarding and management plans as part of its overall governance and risk mitigation strategy. The senior leadership team meet weekly to discuss operational management and immediate concerns are dealt with on a day-today 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.

Safeguarding and Health and safety are also discussed at separate weekly meetings at an operational level and six weekly at a Trustee level relating to specific concerns or policy review.

External risk is managed using strategic planning and risk assessments undertaken by the senior management team and reviewed by the trustees.

Structure Governance and management

Gul received a 5 star rating from Wiltshire Council for its Animal Welfare Licence. Efforts expended in training and continued professional development resulted in Gul being added to Human Equine Interaction Register, becoming a member of EASP, AQA and CPD certification schemes and the core team undertook several internal reviews of its strategy, stakeholder engagement and mentoring which are predicted to bear fruit in the coming financial year.

The charity is governed by its constitution. It was incorporated on November1st 2014, prior to this the charity was known

as God Unlimited and was a registered charity founded in 2006.

All trustees give their time voluntarily and receive no benefits from the charity; they can, however, recover expenses

incurred directly as a result of their role.

The board currently consists of the Chair (appointed from the existing trustees) and five further trustees. The board has to have a minimum of 3 serving trustees with no maximum limit.

Page 8

God-Unlimited Outdoor Therapy

Report of the Trustees for the Year Ended 31 October 2024

Trustee Induction and Training

Trustees are recruited to ensure a diversity of relevant skills and the 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 the role involves before commitment from either side. Separately, candidate trustees are discussed in a meeting between the Chair & CEO.

All trustees are made aware of their responsibilities which include;

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.

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 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.

This report was approved by the Board of Trustees on ___14/06/2025___ 12/05/2025

It was signed on its behalf by

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 2024.

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 member of the 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

Monahans Chartered Accountants County Gate County Way Trowbridge Wiltshire BA14 7FJ Date: ............................................. 02 July 2025

Page 10

God-Unlimited Outdoor Therapy

Statement of Financial Activities for the Year Ended 31 October 2024

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
9,742
Charitable activities
4
Activities in furtherance of objectives
287,126
Supported accommodation
43,408
Investment income
3
31
Other income
5
63,395
Total
403,702
EXPENDITURE ON
Charitable activities
6
Activities in furtherance of objectives
377,946
NET INCOME
25,756
RECONCILIATION OF FUNDS
Total funds brought forward
53,975
TOTAL FUNDS CARRIED FORWARD
79,731		 Restricted
funds
£
25,850
-
-
-
-
25,850
22,901
2,949
7,013
9,962		 2024
Total
funds
£
35,592
287,126
43,408
31
63,395
429,552
400,847
28,705
60,988
89,693		 2023
Total
funds
£
54,446
248,983
46,641
134
38,292
388,496
348,103
40,393
20,595
60,988

The notes form part of these financial statements

Page 11

God-Unlimited Outdoor Therapy

Balance Sheet 31 October 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 13 505,247 495,477
CURRENT ASSETS
Debtors 14 14,764 7,989
Cash at bank and in hand 33,813 44,638
48,577 52,627
CREDITORS
Amounts falling due within one year 15 (20,662) (17,120)
NET CURRENT ASSETS 27,915 35,507
TOTAL ASSETS LESS CURRENT LIABILITIES 533,162 530,984
CREDITORS
Amounts falling due after more than one year 16 (443,469) (469,996)
NET ASSETS 89,693 60,988
FUNDS 19
Unrestricted funds 79,731 53,975
Restricted funds 9,962 7,013
TOTAL FUNDS 89,693 60,988

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 12 May 2025

.............................................

12/05/2025

Eleanor Walters

Chair of Trustees

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 2024

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.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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God-Unlimited Outdoor Therapy

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

1. ACCOUNTING POLICIES - continued

Fund accounting

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. DONATIONS AND LEGACIES

3.

Donations
Gift aid
Grants
INVESTMENT INCOME
Deposit account interest		 2024
£
6,971
1,271
27,350
35,592
2024
£
31		 2023
£
5,484
-
48,962
54,446
2023
£
134

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God-Unlimited Outdoor Therapy

Notes to the Financial Statements - continued

for the Year Ended 31 October 2024

4.
INCOME FROM CHARITABLE ACTIVITIES
2024
Activity
£
Activities in furtherance of
objectives
Activities in furtherance of objectives
287,126
Supported accommodation
Supported accommodation
43,408
330,534
5.
OTHER INCOME
2024
£
Rent receivable
7,500
Other income
42,744
Café income
13,151
63,395
6.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Activities in furtherance of objectives
361,620
39,227
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2024
£
Staff costs
217,645
Rates and water
4,489
Insurance
14,152
Light and heat
3,142
Outdoor activities
93,376
Repairs & maintenance
10,439
Communication and information technology
3,265
Advertising and marketing
1,714
Staff training
2,827
Professional fees
2,518
General expenses
8,053
361,620
8.
SUPPORT COSTS
Governance
Management
Finance
costs
£
£
£
Activities in furtherance of objectives
9,182
26,793
3,252		 2023
£
248,983
46,641
295,624
2023
£
7,500
14,031
16,761
38,292
Totals
£
400,847
2023
£
187,240
3,414
7,312
885
71,344
25,836
4,590
1,721
4,256
998
5,211
312,807
Totals
£
39,227

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God-Unlimited Outdoor Therapy

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

8. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

2024
Activities
in
furtherance
of
objectives
£
Professional fees
900
Subscriptions
1,612
Depreciation
6,670
Bank charges
267
Interest payable and similar charges
26,526
Independent examiner fees
3,252
39,227
OTHER
2024
£
Support costs
39,227		 2023
Total
activities
£
452
750
6,171
122
24,377
3,424
35,296
2023
£
35,296

9. OTHER

Independent examiner's remuneration

The independent examiner's remuneration for the year was £2,280 (2020: £2,280). The remuneration is for accounts preparation and independent examination..

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2024 nor for the year ended 31 October 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023.

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2024
£
206,325
7,925
3,395
217,645		 2023
£
178,842
5,606
2,792
187,240

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 £41,581 (2023: £35,376).

The average monthly number of employees during the year was as follows:

2024 2023
Charitable activities 19 16

No employees received emoluments in excess of £60,000.

Page 16

God-Unlimited Outdoor Therapy

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
11,677
Charitable activities
Activities in furtherance of objectives
248,983
Supported accommodation
46,641
Investment income
134
Other income
38,292
Total
345,727
EXPENDITURE ON
Charitable activities
Activities in furtherance of objectives
310,112
NET INCOME
35,615
RECONCILIATION OF FUNDS
Total funds brought forward
18,361
TOTAL FUNDS CARRIED FORWARD
53,976
13.
TANGIBLE FIXED ASSETS
Improvements
Equine,
Freehold
to
fixtures
property
property
& fittings
£
£
£
COST
At 1 November 2023
455,209
62,071
10,150
Additions
-
-
4,445
At 31 October 2024
455,209
62,071
14,595
DEPRECIATION
At 1 November 2023
19,015
6,167
6,771
Charge for year
3,803
1,241
1,376
At 31 October 2024
22,818
7,408
8,147
NET BOOK VALUE
At 31 October 2024
432,391
54,663
6,448
At 31 October 2023
436,194
55,904
3,379		 Restricted
funds
£
42,769
-
-
-
-
42,769
37,991
4,778
2,234
7,012
Motor
vehicles
£
-
11,995
11,995
-
250
250
11,745
-		 Total
funds
£
54,446
248,983
46,641
134
38,292
388,496
348,103
40,393
20,595
60,988
Totals
£
527,430
16,440
543,870
31,953
6,670
38,623
505,247
495,477

Page 17

God-Unlimited Outdoor Therapy

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 17)
Trade creditors
Taxation and social security
Other creditors
16.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 17)
Other creditors
17.
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 2024, which are interest free, interest of the Bank Rate plus 2% is added to loans.

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
funds
£
Fixed assets
505,247
Current assets
38,615
Current liabilities
(20,662)
Long term liabilities
(443,469)
79,731		 Restricted
funds
£
-
9,962
-
-
9,962		 2024
Total
funds
£
505,247
48,577
(20,662)
(443,469)
89,693		 2023
Total
funds
£
495,477
52,627
(17,120)
(469,996)
60,988

Page 18

God-Unlimited Outdoor Therapy

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Wiltshire Community Foundation
Local Giving Riverside Kit
WASP satellite clubs
Cross Plain Health Centre
NI
Horsetrust World
GUL Scotland
Bursary Income
National Lottery
Orkney
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Wiltshire Community Foundation
Local Giving Riverside Kit
WASP satellite clubs
Cross Plain Health Centre
Horsetrust World
GUL Scotland
Bursary Income
National Lottery
Orkney
TOTAL FUNDS		 At
1.11.23
£
53,975
232
420
434
409
86
(13)
600
4,245
-
600
7,013
60,988
Incoming
resources
£
403,702
5,000
-
-
-
-
-
-
18,350
2,500
25,850
429,552		 Net
movement
At
in funds
31.10.24
£
£
25,756
79,731
(232)
-
(420)
-
(434)
-
(409)
-
-
86
13
-
(600)
-
(4,050)
195
9,585
9,585
(504)
96
2,949
9,962
28,705
89,693
Resources
Movement
expended
in funds
£
£
(377,946)
25,756
(5,232)
(232)
(420)
(420)
(434)
(434)
(409)
(409)
13
13
(600)
(600)
(4,050)
(4,050)
(8,765)
9,585
(3,004)
(504)
(22,901)
2,949
(400,847)
28,705

Page 19

God-Unlimited Outdoor Therapy

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

19. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Bustard Development
Cross Plain Health Centre
Local Giving
NI
Horsetrust World
Community Foundation Wiltshire and
Swindon
Wiltshire and Swindon Sport
GUL Scotland
Bursary Income
Orkney
TOTAL FUNDS		 Net
At
movement
At
1.11.22
in funds
31.10.23
£
£
£
18,361
35,614
53,975
364
(364)
-
1,364
(955)
409
420
-
420
86
-
86
-
(13)
(13)
-
232
232
-
434
434
-
600
600
-
4,245
4,245
-
600
600
2,234
4,779
7,013
20,595
40,393
60,988

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Bustard Development
Cross Plain Health Centre
Horsetrust World
Wiltshire Council
Community Foundation Wiltshire and
Swindon
Paul O'Sullevan Trust
Wiltshire and Swindon Sport
GUL Scotland
Bursary Income
Orkney
TOTAL FUNDS		 Incoming
resources
£
345,727
-
-
1,000
5,000
4,800
18,000
3,640
600
9,129
600
42,769
388,496		 Resources
Movement
expended
in funds
£
£
(310,113)
35,614
(364)
(364)
(955)
(955)
(1,013)
(13)
(5,000)
-
(4,568)
232
(18,000)
-
(3,206)
434
-
600
(4,884)
4,245
-
600
(37,990)
4,779
(348,103)
40,393

The Wiltshire Community Foundation fund is for free or subsidized holiday activities in Wiltshire.

The Local Giving Riverside Kit fund is for gardening.

The Wiltshire and Swindon Sport (WASP) satellite clubs fund is for the purchase of tents.

The Cross Plain Health Centre fund is for HETI project funding.

The NI fund is set aside for a proposed centre in Northern Ireland.

The Horsetrust World fund is for equine equipment in Wiltshire.

Page 20

God-Unlimited Outdoor Therapy

Notes to the Financial Statements - continued for the Year Ended 31 October 2024

19. MOVEMENT IN FUNDS - continued

The GUL Scotland fund is for set up costs and initial sessions in Scotland .

The Orkney fund is for sessions at Peedie ponies in Orkney.

The Bustard Development fund is for repair and development costs to the Bustard property.

20. RELATED PARTY DISCLOSURES

The charity made purchases of £6,050 (2023: £16,183) and sales of £3,400 (2023: £4,431) from / to Rainbow 2 Ltd, a company of which Dr Celia Grummitt is a director. There is a creditor of £781owed to Rainbow 2 Ltd at the year end. Interest of £10,039 was added to a loan from William Grummitt, the husband of Dr Celia Grummitt.

Page 21