## 

|||Page||
|---|---|---|---|
|Reference and Administrative<br>Details||||
|Trustees' Report|2|to|11|
|Independent<br>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<br>Certified Accountants|||||
|||Shelton House|||||
|||Coningsby<br>Street|||||
|||Hereford|||||
|||Herefordshire|||||
|||HR1 2DY|||||
|||The Co-operative|Bank||||
|||Business Direct|||||
|||P0Box250|||||
|||Skelmerdale|||||
|||Lancashire|||||
|||WN8 6WT|||||
|WEBSITE||www. longtownoutdoorlearning.|||co.uk||





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||||||2022|2021|
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Total|
||||fund|fund|funds|funds|
|||Notes|f.||||
|INCOME AND ENDOWMENTS FROM|||||||
|Donations<br>and legacies|||18,335|39,297|57,632|89,724|
|Charitable<br>activities|||||||
|Centre activities and bookings|||621,014||621,014|412,168|
|Other trading activities|||12,563||12,563|8,635|
|Investment<br>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<br>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<br>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<br>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<br>funds||||441,668|265,056|
|Restricted funds||||61||
|TOTAL FUNDS||||441,729|265,056|





## 



## 

|||||CASH FLOW STATEMENT|||
|---|---|---|---|---|---|---|
||||T|DE|E<br>2022||
||||||2022|2021|
|||||Notes|||
|Cash flows from operating||activities|||||
|Cash generated<br>trom operations|||||190,266|139,778|
|Interest paid|||||(85)||
|Net cash provided by operating<br>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<br>period|||||189,324|139,436|
|Cash and cash equivalents||at the|||||
|beginning<br>ofthe reporting||period|||269,605|130,169|
|Cash and cash equivalents||at the end|of||||
|the reporting<br>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|





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|||||||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|





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|||||||||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<br>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<br>literature||||||||1,037|66|
|Outside course|centres|||||||60|7,031|
|Subcontractors||||||||40,612|47,038|
|Travelling||||||||523|63|
|Carried forward||||||||392,742|310,867|





## 

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## 

|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<br>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|



## 



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## 

||||||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<br>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<br>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<br>personnel<br>remuneration<br>and benefits were f56,18|Total trustee and key management<br>personnel<br>remuneration<br>and benefits were f56,18|Total trustee and key management<br>personnel<br>remuneration<br>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<br>and legacies||76,537|13,187|89,724|
|Charitable<br>activities|||||
|Centre activities and bookings||412,168||412,168|
|Other trading activities||8,635||8,635|
|Investment<br>income||23||24|
|Other income||62,673||62,673|
|Total||560,036|13,188|573,224|
|EXPENDITURE ON|||||
|Charitable<br>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<br>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|





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## 

|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|



## 

||2022||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<br>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|



## 



## 

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## 

|||||Inconnng|Resources|Movement|
|---|---|---|---|---|---|---|
|||||resources<br>I|expended|in funds|
|Unrestricted<br>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<br>for|movement||in funds||||
||||||Net||
||||||movement|At|
|||||At 1.1.21|in funds|31.12.21|
|Uarestricted<br>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<br>net movement||in|funds, included|in the above are as follows:|||
|||||Incoming|Resources|Movement|
|||||resources|expended|in funds|
||||||g||
|Unrestricted<br>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<br>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|



## 

##