2022-12-31-accounts - Longtown Outdoor Learning Trust

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		Page
Reference and Administrative Details
Trustees' Report	2	to	11
Independent Examiner's Report		12
Statement ofFinancial Activities		13
Balance Sheet	14	to	15
Cash Flow Statement		16
Notes to the Cash Flow Statement		17
Notes to the Financial Statements	18	to	29

TRUSTEES		Mr MDFreer (Chairman)	Mr MDFreer (Chairman)	(resigned 29/6/23)	(resigned 29/6/23)	(resigned 29/6/23)
		Mr M SFawcett
		Ms JSeller
		Mrs CPhilips (resigned 2/2/23)
		Mrs JCecil (resigned 2/2/23)
		Mr N M Highfield	(resigned		29/6/23)
		Mr TWhelan (resigned 26/5/22)
		Mr GTWilson (deceased		16/2/23)
		Mrs FH Dickson
		Mr SA Lee (Treasurer)
		Mrs A CPreece
		Mrs EJWallace	(appointed		14/7/22)
		DrAWJMorriss	(Chairman)		(appointed	8/9/22)
		Mr N C Wilson (appointed		11/5/23)
REGISTERED	OFFICE	The Courthouse
		Longtown
		Hereford
		Herefordshire
		HR2 OLD
REGISTERED	COMPANY	11291732(England and Wales)
NUMBER
REGISTERED	CHARITY	1180322
NUMBER
INDEPENDENT	EXAMINER	Lockett A Co
		Chartered Certified Accountants
		Shelton House
		Coningsby Street
		Hereford
		Herefordshire
		HR1 2DY
		The Co-operative	Bank
		Business Direct
		P0Box250
		Skelmerdale
		Lancashire
		WN8 6WT
WEBSITE		www. longtownoutdoorlearning.			co.uk

					2022	2021
			Unrestricted	Restricted	Total	Total
			fund	fund	funds	funds
		Notes	f.
INCOME AND ENDOWMENTS FROM
Donations and legacies			18,335	39,297	57,632	89,724
Charitable activities
Centre activities and bookings			621,014		621,014	412,168
Other trading activities			12,563		12,563	8,635
Investment income			5,322	61	5,383	24
Other income			767		767	62,673
Total			658,001	39,358	697,359	573,224
EXPENDITURE ON
Charitable activities
Centre activities and bookings			470,163	39,297	509,460	403,742
Other		10	11,226		11,226	8,298
Total			481,389	39,297	520,686	412,040
NET INCOME			176,612	61	176,673	161,184
RECONCILIATION	OFFUNDS
Total funds brought forward			265,056		265,056	103,872
TOTAL FUNDS CARRIED FORWARD			441,668	61	441,729	265,056

	31DEC	EMBER 2022
				2022	2021
		Unrestricted	Restricted	Total	Total
		fund	fund	funds	funds
	Notes
FIXEDASSETS
Tangible assets	16	21,630		21,630	27,835
CURRENT ASSETS
Stocks	17	651		651	2,204
Debtors	18	67,678		67,678	50,880
Cash at bank and in hand	19	449,852	9,077	458,929	269,605
		518,181	9,077	527,258	322,689
CREDITORS
Amounts falling due within one year	20	(46,994)		(46,994)	(24,147)
NET CURRENT ASSETS		471,187	9,077	480,264	298,542
TOTAL ASSETSLESSCURRENT
LIABILITIES		492,817	9,077	501,894	326,377
ACCRUALS AND DEFERRED INCOME	22	(51,149)	(9,016)	(60,165)	(61,321)
NET ASSETS		441,668	61	441,729	265,056
FUNDS	23
Unrestricted funds				441,668	265,056
Restricted funds				61
TOTAL FUNDS				441,729	265,056

				CASH FLOW STATEMENT
			T	DE	E 2022
					2022	2021
				Notes
Cash flows from operating		activities
Cash generated trom operations					190,266	139,778
Interest paid					(85)
Net cash provided by operating activities					190,181	139,778
Cash flows from iavesting		activities
Purchase oftangible flxed	assets				(1,000)	(366)
Interest received					143	24
Net cash used in investing	activities				(857)	(342)
Change in cash and cash	equivalents		in
the reporting period					189,324	139,436
Cash and cash equivalents		at the
beginning ofthe reporting		period			269,605	130,169
Cash and cash equivalents		at the end	of
the reporting period					458,929	269,605

	RECONCILIATION	RECONCILIATION	RECONCILIATION	OFNET INCOME TO NET CASH FLOW FROM	OFNET INCOME TO NET CASH FLOW FROM	OPERATING ACTIVITIES	OPERATING ACTIVITIES
						2022	2021
							8
	Net income	for the	reporting		period (asper the Statement ofFinancial
	Activities)					176,673	161,184
	Adjustments	for:
	Depreciation	charges				7,204	9,281
	Interest received					(143)	(24)
	interest paid					85
	Decrease/(increase)		in	stocks		1,553	(1,384)
	Increase in debtors					(16,797)	(28,852)
	Increase/(decrease)		in	creditors		21,691	(427)
	Net cash provided		by	operations		190,266	139,778
2.	ANALYSIS	OF CHANGES IN NET FUNDS
					At 1.1.22	Cash flow	At 31.12.22
					f,	f,
	Net cash
	Cash atbank	and in	hand		269,605	189,324	458,929
					269,605	189,324	458,929
	Total				269,605	189,324	458,929

						2022	2021
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				f.			8
Donations				772		772	2,412
Grants				9,000		9,000	40,323
The Wilson Foundation				8,563	39,297	47,860	46,989
				18,335	39,297	57,632	89,724
Government	Grants
Grants received, included			in the above, are as	follows:
						2022	2021
Retail, hospitality		and leisure grant - Covid-19					24,143
Job retenfion	grant	- Covid-19					11,180
Apprenticeship	grant					9,000	5,000
						9,000	40,323
OTHER TRADING ACTIVITIES
						2022	2021
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
Selfcatering				6,727		6,727	3,088
Bed and breakfast							3,151
Shop income				5,836		5,836	2,396
				12,563		12,563	8,635

								2022	2021
					Unrestricted		Restricted	Total	Total
						funds	funds	funds	funds
						f,		E
Rents received						5,240		5,240
Deposit account	interest					82	61	143	24
						5,322		5,383	24
INCOME FROM		CHARITABLE ACTIVITIES
								2022	2021
				Activity
Residential educational
coutses				Centre activities	and	bookings		494,832	298,144
Non residential	educational
courses				Centre activities	and	boolongs		46,564	45,892
Education advisory		training		Centre activities	and	bookings		9,430	8,415
Education advisory		support		Centre activities	and	bookings		70,188	59,717
								621,014	412,168
CHARITABLE ACTIVITIES				COSTS
								Grant
								funding of
							Direct	activities
							Costs (see	(see note
							note 8)	9)	Totals
Centre activities	and bookings						467,901	41,559	509,460
DIRECT COSTS		OFCHARITABLE ACTIVITIES
								2022	2021
Trustees' remuneration			etc					55,073	49,232
Staffcosts								162,614	105,935
Vehicle and equipment			hire					21,414	7,814
Rent								1	1
Rates and water								3,870	5,351
Insurance								12,982	9,290
Light and heat								23,424	18,217
Telephone								1,426	1,013
Postage and stationery								897	597
Advertising								624	79
Property repairs								15,886	19,077
Food and drink								50,588	39,710
Consumables								1,711	353
Educational literature								1,037	66
Outside course	centres							60	7,031
Subcontractors								40,612	47,038
Travelling								523	63
Carried forward								392,742	310,867

DIRECT COS	TS		OF	CHARITA	BLE ACT	IVITIES -continued
								2022	2021
Brought forward								392,742	310,867
Motor expenses								15,421	8,319
Repairs and renewals								3,827	2,631
Cleaning materials		and		waste disposal				6,363	9,547
Trallllllg								13,435	4,426
Subsistence								143	199
Health and safety								2,386	3,221
Computer expenses								7,515	7,744
Sundry expenses								2,439	2,357
Subscriptions								1,600	2,289
Bad debts								708	740
Bad debts recovered									(1,430)
Payroll bureau								2,425	3,508
Bookkeeping								1,916	1,562
Accountancy								4,302	4,100
Legal and professional				fees				5,221	5,627
Bank charges								331	27
Depreciation								7,044	9,059
Interest payable	and		similar charges					83
								467,901	374,793
GRANTS PAYABLE
								2022	2021
								f,	f,
Centre activities	and bookings							41,559	28,949
The total grants	paid to			individuals	during the	year was as follows:
								2022	2021
								f,	8
Wilson Foundation			Bursary					39,297	28,377
LOLT Bumuy								2,262	572
								41,559	28,949
OTHER
								2022	2021
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
Trustees' remuneration				and staff costs		4,824		4,824	3,628
Vehicle and equipment				hire		488		488	191
Rates and water						88		88	131
Insurance						296		296	228
Light and heat						534		534	446
Telephone						29		29	21
Postage and stationery						18		18	13
Advertising						13		13	2
Carried forward						6,290		6,290	4,660

					2022	2021
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
Brought forward			6,290		6,290	4,660
Property repairs			362		362	467
Food and drink						420
Purchases - Shop			2,918		2,918	1,198
Motor expenses			312		312	174
Repairs and renewals			87		87	64
Cleaning materials	and	waste disposal	145		145	234
Tralnlllg			306		306	108
Subsistence			3		3	5
Health and safety			54		54	79
Computer expenses			171		171	190
Sundry expenses			56		56	58
Subscriptions			37		37	56
Payroll bureau			55		55	86
Bookkeeping			44		44	38
Accountancy			98		98	100
Legal and professional		fees	119		119	138
Bank charges			7		7	1
Depreciation			160		160	222
Interest payable and similar charges			2		2
			11,226		11,226	8,298

TRUST	EES' REMUNERATI	ON AND BENEF	ITS
				2022	2021
Trustees'	salaries			47,190	45,789
Trustees'	social security			3,459	3,313
Trustees'	pension contributions	to money purchase	schemes	5,539	1,162
				56,188	50,264

STAFFCOSTS
				2022	2021
Wages and salaries				201,327	148,775
Social security costs				9,098	7,453
Other pension costs				12,086	2,567
				222,511	158,795
The average monthly	number ofemployees	during	the year was as follows:
				2022	2021
Management				3	3
Tutors				6	5
Domestic staff				1
				10

Total trustee and key management personnel remuneration and benefits were f56,18	Total trustee and key management personnel remuneration and benefits were f56,18	Total trustee and key management personnel remuneration and benefits were f56,18	8 (2021 - 850,2	64)
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		fund	fund	funds
		8	f,	6
INCOME AND ENDOWMENTS FROM
Donations and legacies		76,537	13,187	89,724
Charitable activities
Centre activities and bookings		412,168		412,168
Other trading activities		8,635		8,635
Investment income		23		24
Other income		62,673		62,673
Total		560,036	13,188	573,224
EXPENDITURE ON
Charitable activities
Centre activities and bookings		375,365	28,377	403,742
Other		8,298		8,298
Total		383,663	28,377	412,040
NET INCOME/(EXPENDITURE)		176,373	(15,189)	161,184
RECONCILIATION	OF FUNDS
Total funds brought forward		88,683	15,189	103,872

	FORTHE YEAR ENDED 31DECEM	FORTHE YEAR ENDED 31DECEM	BER2022	BER2022
14.	COMPARATIVES FOR THE STATEMENT OFFINANCIAL		ACTIVITIES -continued
			Unrestricted	Restricted	Total
			fund	fund	funds
			f
	TOTAL FUNDS CARRIED FORWARD		265,056		265,056
15.	INDEPENDENT EXAMINERS REMUNERATION
				2022	2021I
	Fees for the independent	examination ofthe accounts for the period		2,400	2,400
	Fees for other financial	services		10,680	15,984
16.	TANGIBLE FIXEDASSETS
			Office
			furniture
		Plant and	and	Motor
		equlpnlellt	equipment	vehicles	Totals
	COST
	At 1 January 2022	25,477	4,192	31,586	61,255
	Additions	1,000			1,000
	At 31December 2022	26,477	4,192	31,586	62,255
	DEPRECIATION
	At 1 January 2022	12,927	2,517	17,976	33,420
	Charge for year	3,385	420	3,400	7,205
	At 31December 2022	16,312	2,937	21,376	40,625
	NET BOOKVALUE
	At 31December 2022	10,165	1,255	10,210	21,630
	At 31December 2021	12,550	1,675	13,610	27,835
17.	STOCKS
				2022	2021
	Stocks			651	2,204

DEBTORS:	AMOUNTS FALLING DUE	WITHIN ONE YE	AR
				2022	2021
				f,	f
Trade debtors				66,488	43,322
Prepayments	and accrued income			1,190	7,558
				67,678	50,880
CASH AT BANK AND IN HAND
				2022	2021
			Wilson
			Foundation
		General	Bursary	Total	Total
		fund	fund	funds	funds
		8	f.		6
Cash in hand		105		105	168
Bank account	no 1	156,937		156,937	153,568
Bank account	no 2		100	100	100
Bank deposit	account	168,481		168,481	107,431
Bank deposit	account 2	39,297	8,977	48,274	8,338
Bank deposit	account 3	85,032		85,032
Total		449,852	9,077	458,929	269,605

	2022	2021
	f.	I
Trade creditors	8,368	2,992
Social security and other taxes	3,682	2,688
Sundry creditors and accruals	9,250	9,129
Deposits in advance	25,694	9,338
	46,994	24,147

		2021
		f,
Within one year	1	271
Between one and five years	4	4
ln more than five years	1	2
		277

		2022	2021
Deferred income brought	forward	44,508	37,371
Income invoiced in period		76,829	66,854
Deferred income carried forward		(51,149)	(44,508)
Income recognised for the	period	70,188	59,717

				2022	2021
Deferred income brought		forward		16,813
Income received				31,500	30,000
Deferred income carried		forward		(9,016)	(16,813)
Income recognised	for the period			39,297	13,187
				2022	2021
Education Advisory	Support income carried forward			51,149	44,508
Bursary income carried forward				9,016	16,813
Total deferred income				60,165	61,321
MOVEMENT IN	FUNDS
				Net
				movement	At
			At 1.1.22	in funds	31.12.22
			f.		6
Unrestricted funds
General fund			265,056	176,612	441,668
Restricted funds
Wilson Foundation	Bursary fund			61	61
TOTAL FUNDS			265,056	176,673	441,729

				Inconnng	Resources	Movement
				resources I	expended	in funds
Unrestricted funds
General fund				658,001	(481,389)	176,612
Restricted funds
Wilson Foundation	Bursary	fund		39,358	(39,297)	61
TOTAL FUNDS				697,359	(520,686)	176,673
Comparatives for	movement		in funds
					Net
					movement	At
				At 1.1.21	in funds	31.12.21
Uarestricted funds
General fund				88,683	176,373	265,056
Restricted funds
Wilson Foundation	Bursary	fund		15,189	(15,189)
TOTAL FUNDS				103,872	161,184	265,056
Comparative net movement		in	funds, included	in the above are as follows:
				Incoming	Resources	Movement
				resources	expended	in funds
					g
Unrestricted funds
General fund				560,036	(383,663)	176,373
Restricted funds
Wilson Foundation	Bursary	fund		13,188	(28,377)	(15,189)
TOTAL FUNDS				573,224	(412,040)	161,184

				Net
				movement	At
			At 1.1.21	in funds	31.12.22
				f.
Unrestricted	funds
General fund			88,683	352,985	441,668
Restricted funds
Wilson Foundation		Bursary fund	15,189	(15,128)	61
TOTAL FUNDS			103,872	337,857	441,729

		Incoming	Resources	Movement
		resources	expended	lit furlds
Unrestricted funds
General fund		1,218,037	(865052)	352985
Restricted funds
Wilson Foundation	Bursary fund	52,546	(67,674)	(15,128)
TOTAL FUNDS		1,270,583	(932,726)	337,857