2022-07-31-accounts - Altitude Mission

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ALTITUDE MISSION

Annual Report and Financial Statements for period from 1[st] August 2021 to July 31[st] 2022

Registered Charity Number 1186536

Company Number CE019730

OFFICERS FOR THE PERIOD FROM 1[st] AUGUST 2021 TO 31 JULY 2022

The Board of Trustees

Rev Julio Abraham (Chairman)

Sarah MacFarlane (Treasurer) (Appointed 01 July 2022)

Laura Murdoch Lindsay West Heath Monaghan Philippa Gogarty (resigned 18 June 2022) Kate Tiernan Peter Missen

Senior Management Will Sussman Lara Sussman Principal Office Bay Cottage Priory Road Seaview Isle of Wight PO34 5BU

Independent Examiner Mr Andrew Gardner 7 The Fairway Sandown Isle of Wight PO36 9EE

REPORT OF THE TRUSTEES FOR THE PERIOD FROM 1 AUGUST 2021 TO 31 JULY 2022

The Trustees present their report together with the financial statements of the charity for the period from 1[st] August 2021 to 31[st] July 2022.

These financial statements comply with the Charities Act 2011, the Articles of Association, and Accounting and Reporting by Charities Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (Charities SDRP (FRS102) and the Charities Act 2011).

OBJECTIVES AND ACTIVITIES

The objectives of ALTITUDE MISSION are for the benefit of the public. It exists for:

1 – The Advancement of Religion

To advance an understanding of the Christian faith through mission by means of offering care, compassion and relevant practical and spiritual help where possible or appropriate.

2 – Providing safety & negate antisocial behaviour

To promote the relief of all people at risk, but particularly people on the ski slopes or streets who are in physical danger by reason of inebriation, physical or mental stress, by the offering of guidance, support, protection and as appropriate, by referral to relevantly skilled specialist agencies.

These objects are being worked out in five main areas:

Ski Angels – helping people on the slopes and at apres-ski bars, in danger, particularly due to inebriation
Refuge Beds – providing shelter for those in need or in danger.
Open-House Welcome – welcoming people to our chalet for a meal, a chat, or just a space to be.
Church Services – weekly church service in the mountain chapel
Empowering young Christians – growing our young Christian volunteers by living out their faith and seeing God’s love in action.

We have three key teams to fulfil these objectives.

Altitude Leadership – they oversee the day to day running of the mission, and the pastoral care of the teams
Altituders – young Christians who volunteer for the season and help with all aspects of the mission. They cover their food and lodging costs at Chalet Altitude.
Ski & Servers – volunteers who join the mission for short stays of a week or more. They cover their food and lodging costs. They bring their gifts and talents to serve in the mission, along with support and encouragement for the other two teams.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Altitude Mission[is a ] [Charitable Incorporated Organisation governed by its Foundation ] document dated 4th November 2019 . The charity is governed by the Trustees listed on page 2.

New Trustees are appointed by the existing Board of Trustees on the basis of their expertise and involvement in furthering the mission and vision of the charity.

The Board of Trustees meets three times a year to oversee the vision and strategies of the charity.

The Board of Trustees has established a management team capable of running the affairs of the Charity on a day-to-day basis. Senior management are accountable to the trustees and are currently working on a voluntary basis. There is currently one salaried member of staff working on a part-time basis, his salary being funded by grant support.

Public Benefit

The Trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding the activities undertaken by the Charity in the period. The Trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements.

REPORT OF THE TRUSTEES PERIOD (continued)

ACHIEVEMENTS AND PERFORMANCE

Winter season 2021/2022

Introduction

The 2021/22 winter ski season started shrouded in doubt, due to Covid and visa concerns, but God blessed us in so many ways, so that by the end of the season, Altitude Mission had impacted hundreds of people with the life-changing love of Jesus.

Because of Brexit, our volunteer Altituders needed to apply for a French visa, to allow them to stay in France for longer than 90 days. The applications were initially refused, but thanks to a lot of prayer, and a divine connection high up at the French embassy, we were told to re-apply, and this time the visas were granted – 1 week before we travelled! Our next challenge was Covid – we managed to get all our Altituders safely into France, and then the borders between Britain and France closed on the 17[th] December. A number of people due to visit Altitude to serve for a week, were unable to travel, and this did have a financial impact. Thankfully the borders re-opened after 4 weeks, and we could then start welcoming our Ski & Serve guests, who stay with us for a week, and bolster and encourage our team of volunteers.

The mission concentrated on 4 areas of activity, Outreach, Church, Ski Angels and Refuge Beds. We will look at each of these in turn, and the impact we had on people in the resort.

Outreach

Covid restrictions within resort had eased considerably from the previous season, so we were once again able to welcome seasonnaires (the resort workers) into the chalet for our outreach events. We started with our usual Wednesday evening Beer & Burgers event, which is becoming a mainstay of the seasonnaire weekly calendar. Up to 90 people come each week, of many nationalities, mainly British, Irish and French. There is no agenda and no preaching. We just welcome people into our home and build up relationships. Visitors are often blown away by this simple act of generosity, and many ask us why we do it, which gives us a chance to share a simple gospel message.

We were blessed to have a curry chef, Nathan, on our team of Altituders this season, so we started Nathan’s Curry Nights on Thursdays, which proved popular with the seasonnaires who were unable to come to Beer & Burgers due to work commitments. At its busiest we had 54 people sat round our dinner table enjoying a curry and good conversations. Again, people were amazed that we were offering free food in a resort where everything is so expensive, and money talks. Thursday evening was also one of our worship nights in the chalet, so once dinner was finished our guests were invited to join us upstairs around the fire for worship. Some chose to leave, but each week a few were brave enough to join us. For many of these people, it would have been the first time they’d experienced worship. And some were visibly moved by the experience - the Holy Spirit was clearly at work.

Whilst Wednesday and Thursday nights focussed on food and fellowship, most people came not for the food, but for the community. There was a real hunger from seasonnaires who were craving a safe place, somewhere they were welcome, with no judgment, and no pressure. Often, people would drop

in for dinner on other nights of the week, and we’d just make space and lay an extra place at the table. Seasonnaires would drop in for a coffee and slice of cake, or just a chat. The chalet is centrally located, so it is an easy place to drop in if you need help or comfort. We were often the first place people would turn to at times of sadness – for instance, bereavements at home. Or if seasonnaires were injured and unable to ski, they would often spend the day with us. We loved how comfortable people felt just dropping into the chalet. We were called “The Christian Chalet” by seasonnaires, but that didn’t put people off, because the love they received when they came was so restoring for them.

Church

We were not given access to the small mountain chapel that we have used each Sunday for the last 6 seasons. This initially seemed like a problem, but God used it for good. With nowhere else to go for our Sunday services, we decided to hold the church in the dining room of the chalet. We moved all the tables outside, and set up church. This had two massive blessings:

Seasonnaires were already comfortable coming to the chalet for Beer & Burgers, or for Curry Nights. It therefore wasn’t too scary for them to come to the chalet for a church service, whereas walking through the doors of a church is often a step too far for many.
At the end of church, we were able to bring the tables back in, and quickly lay up for dinner. Most of the people who came to church would then stay on for dinner – and again we’d seat around 50 people for food each week.

After the success of last season, we encouraged our Altituders (aged 18 – 22) to run church – this involved the welcome, the prayers, the worship and the preach. It was a great opportunity for the Altituders to explore gifts and we were often really blessed by the results. It’s also so powerful when young people come to church (often for the first time) and they see someone their age leading the service or preaching – it’s a powerful affirmation that Christianity is relevant to them.

We had such a great cross-section of visitors coming to church – from many nations and many ages. We had local French seasonnaires who’d maybe only been to a Catholic church a few times growing up. We had two young French evangelical Christians who drove an hour to come to us. They’d been praying to meet Christians in the Alps and then they heard about us. We had British families out on holiday – their teenage children were inspired by seeing people only a few years older than them, leading church. We had British and Irish seasonnaires coming to church for the first time, invited by our Altituders, who’d invested time in building friendships with them. We had people who’d grown up in the church but then wandered away, coming back to the church for the first time in years. So many people were impacted by our church services.

We also continued to stream our church services online, with up to 500 people each week accessing it.

Ski Angels

Ski Angels expanded our reach this season. We were invited to help at the Rise Festival in the French ski resort of Les Deux Alpes. This is a massive music festival in early December with around 8,000 mainly British students taking part. Ski Angels were asked to help look after the festival-goers as they left the après-ski bars and had to make their way down the slopes as darkness descended. We took a team of 9 Ski Angels and we spoke to about 2,700 students in 5 days. This was our first Ski Angels trip outside of Meribel. The organisers of the event were so impressed with the work of the Ski Angels that we have been invited back for the next three years. Here is the feedback from the festival organisers:

"Ski Angels are an integral part of the safety of Rise Festival. Respected and praised highly for their outstanding work by the Rise après event crew, Rise piste security and equally by Les Deux Alpes Piste patrol. The team work efficiently to sweep the piste of all customers by night fall, relieving pressure on the Les Deux Alps piste team and allowing for their time to manage major escalation. The service is indispensable and it is virtually impossible to replicate the achievements with any other partner. "

We were thrilled with this endorsement from a secular organisation. Whilst on Ski Angel duty we also had the opportunity to pray for people, and in some cases see people healed.

Our work in Meribel has really grown this season. To start with, the pisteurs (slope security) have totally changed their attitude towards us. When we first started they were very reticent. This year the Head Pisteur called me into his office and said he loves what we do and how can we work together. Over the season we have forged a really good relationship with the pisteurs. They are often amazed to see a group of young people doing this work voluntarily and find it hard to understand, which gives us the opportunity to explain why.

We helped around 12,000 people across the season and again had many many conversations as to “Why are you doing this?” Many times people would shout out “Ah, the Ski Angels, you’ve come to save me”., or they’d serenade us with the “Angels” song by Robbie Williams. A lot of the time we would help people find their lost skis or sticks, or help carry their skis up to the bubble car station. We’d also often help carry people up to the bubble car, if they couldn’t manage it on their own. Each time, was a great chance to have a conversation about why we do this.

On several occasions, we intervened in more serious life-threatening situations. We took a 17-yearold boy J. down in the bubble car, and then looked after him as he fell unconscious and started vomiting. We cared for him until the ambulance arrived, and then provided reassurance to his parents who were on the phone, and a liaison between them and the French ambulance crew. J’s Mum had just done an Alpha course, and when we ended our conversation with a “God Bless”, she could see God’s hand in the whole situation and that He had saved J’s life. A second serious incident saw James, one of our Ski Angels, helping escort an unconscious French girl down in the SnowCat. As her condition deteriorated, James called to stop the SnowCat and get an ambulance. The pisteurs arrived and immediately administered oxygen to the young lady. She was taken off to hospital, and recovered by the next day. In another incident we came across a young British girl who was having a panic attack and then very quickly deteriorated. We managed to get her to the medical centre as the Doctor was just leaving. He kindly stayed on late and looked after her whilst the ambulance was called. Her parents were enormously grateful to the Ski Angels, and the doctor was impressed to see the Ski Angels at work.

A really valuable witness of the Ski Angels is with the staff at the two bars where we work. They see us there every day, whatever the weather, tirelessly helping people. They now come to us first if they have a situation arising. We have become valued members of their teams.

The impact and reach of Ski Angels is far and wide. For example, a lady who stayed with us at Altitude was in a health club back in the UK during the summer, chatting to a friend about Ski Angels, and a young man overheard them and said that he’d been helped by the Ski Angels in Meribel. This again led to a faith conversation many months after the event.

Refuge Beds

We continued to offer safe refuge beds for workers who lost their jobs and needed somewhere to stay for a short while. The hospitality and welcome we showed to people, without judgment as to why they lost their job, was so striking. For example one young lady who has always kept her distance from the “Christian chalet” yet still felt she could recommend her boyfriend come and stay with us after he lost his job. He felt really at home and enjoyed his stay. In another lovely example, we met a young seasonnaire early in the season, during a Ski Angels shift, when he was throwing snowballs at the Ski Angels and taunting us “Who’s Your Messiah Now?”. Towards the end of the season he lost his job and had nowhere to stay, so he contacted us and we welcomed him in. He stayed for a few nights, loved being in the chalet, and came to church with us. We’ve totally changed his perception of God’s love for him.

Not only did refuge beds provide a valuable service to those in need, they also spoke loudly to the friends of people we helped, that we are there to help and care for those in trouble. Social justice is a really important issue for today’s young people, and they feel we are in a small way, taking care of injustices that they are facing.

Case studies

One young man grew up in church and is from a Christian family. He walked away from his faith in his teens and has not gone back to church since. We gave him a refuge bed on Boxing Day, and he stayed in the chalet for 6 weeks. He loved the community, the nonjudgmental love, and the acceptance we gave him. He came back to visit on two further occasions, and on returning to London, he has started trying out different churches again. As he said of his stay at Altitude “I have witnessed the best example of how I think a Christian life should be lived (by love) that I have ever, EVER seen.”
An 18-year-old woman from a Christian household, had a job in a tough bar in the centre of Meribel. She was struggling with her faith, but when she found Chalet Altitude, she found refuge, acceptance and love, and she became a regular visitor to the chalet, and led worship with us on a few occasions. You could see her faith, and her confidence, grow as the season progressed.
A young seasonnaire, who considered himself a firm atheist, loved coming to Beer & Burgers. He then came to Nathan’s Curry Night, and was comfortable enough to stay on for our worship evening. At the end he was almost in tears, and said he’d never felt like this before, and he was so overcome. It was clear the Holy Spirit was at work. He came to our church services, and he has tried church since returning to the UK.
An Australian man in his 50s who used to live and work in Meribel when he first came across Chalet Altitude three years ago, said “I’m not coming into this cult”. This season during a holiday visit, we welcomed him in with his sons, he stayed for dinner, and then he returned each night. He said he felt so accepted, and welcomed, he loved the feel of the place. He stayed for worship, and we had so many deep faith conversations, and he allowed us to pray for him.
Our friend the Muslim bouncer, who we met and welcomed 3 years ago, came back to Meribel out of the blue mid-way through the season. The first place he came to was Chalet Altitude. His brother came to visit from Paris, and the first place he brought him was Chalet Altitude, saying to him. “This is my home, you are welcome here.” During worship, he would dance and clap and sing out “Thank you Jesus”.

The 21/22 season in numbers

14,700 people helped by Ski Angels 3 lives physically saved

1,300 People joined us in our community for a free meal

27 Non-Christians coming to a worship evening in the chalet

800 people that came to church in our chalet

50 Nights someone given refuge in the chalet

5 people baptised.

At least 3 people trying church since being back in the UK.

The future

Worship - We have enlisted a worship leader for 2022/23 season, so we can really focus and lead with worship. All we do at Altitude is covered in prayer and led by worship. We hope our worship leader will also train up future worship leaders. The living costs of the worship leader are being covered by surplus funds from 21/22.

Ski Angels - We hope to expand the reach of Ski Angels even more by joining British University ski trips across the Alps, each with thousands of British students. There will be a cost of around £6,000 to secure places for the Ski Angels on each of these trips. We hope to find individual sponsors for these trips, but have also designated surplus funds for 3 trips if needed. We are being invited back to the Rise Festival in December 2022.

Alumni – the faith of the young adults who spend a season at Altitude grows so much, as they see God at work in their lives and the lives of those around them. It is a truly life-changing season for them. We want to help them as they continue that growth, so we have established an alumni network to ensure our past Altituders are covered in prayer and supported in their next steps. This will allow us to continue to build up a generation of game-changers who will go on to have a wide-reaching

positive impact on society as they attain leadership posts in their chosen field. The Altituder Alumni will also feed back into the pool of Ski Angels serving on the university trips.

Altitude - We will be even more present in the bars and clubs of Meribel, making friends, building relationships, and changing perceptions about who God is, and what Christians are like. We will welcome even more people to Chalet Altitude with non-judgemental love, as we build a community in the mountains and beyond that leads people to the life-changing love of Jesus.

FINANCIAL REVIEW

The Trustees have prepared accounts for Altitude Mission in accordance with the requirements of the SORP of best accounting practice.

Review of the year

Altitude Mission had a financially successful third year of operation. Our income increased to £201,040 (2021: £125,042), predominantly split between donations of £86,650 (2021: £59,517) and income from charitable activities £110,910 (2021: £64,064). Our expenditure was £150,755 (2021: £106,814) leaving a net income of £50,285 (2021: £18,227).

REPORT OF THE TRUSTEES PERIOD (continued)

Income and Expenditure

Altitude Mission relies on donations for one of its principal sources of funding. We received £31,957 (2021: £12,024) from grant bodies, organisations and trust funds. We received £52,609 (2021: £47,493) in individual donations, including Gift Aid. Most of these individuals have stayed at Chalet Altitude. We also encourage our Altituders to organise a fund-raiser at the end of the season. This year their “Orelle to Bozel” 3-Valley, overnight trek raised £5,652 which has been used to fund Ski Angels jackets and equipment. The tips received by the Ski Angels during their work carrying people and skis amounted to £2,084. This is being used to fund a Bursary Pot to help Altituders that otherwise wouldn’t be able to afford to spend a season with us.

Income from missional activities was £110,910 (2021: £64,064). The increase is due to a return to more normality after Covid, with greater bed sales in the year, above the predicted amount.

Income from trading activities such as merchandise sales was £3,434 (2021: £1,379).

Costs of our Activities:

There no costs of raising funds this year (2021: £2,400) and the costs of our missional activities (mostly related to running the chalet which is the hub of Altitude Mission’s activities) were £141,614 (2021: £96,442), the difference due to a fuller chalet so higher food and utility costs, and a rent increase.

Ski Angels – helping people on the slopes and at après-ski bars, in danger, particularly due to inebriation. As well as Meribel, we were also invited to help at the Rise Festival in Les Deux Alpes. Ski Angels clothing and equipment was £1,493 (2021: £3,282) and Ski Angels Training £612 (2021: £3,829)

Open House meals – £2,333 (2021: £1,422). Hundreds of people come to Chalet Altitude and get a warm welcome, a free meal, and a chance to meet friends in a safe environment.

Church service and IT costs – taking church online enabling us to reach hundreds each week, £512 (2021: £918).

Governance costs were £1,793 (2021: £314) and trading costs of £2,398 (2021: N/A), this related to merchandise sales and marketing and advertising spend.

Balance Sheet

The Balance Sheet as at 31st July 2022 is in a good position, ensuring that the charity has the assets required to deliver its life-changing message of love to the community of the French Alps and beyond.

Reserves policy

The Trustees have increased the reserves target for the unrestricted funds not committed, designated or invested to £50,000, which they consider appropriate to ensure the continuing ability of Altitude Mission to meet its objectives and obligations. Our current reserves are £43,095 (2021: £30,410), with £2,601 of restricted funds.

The Charity has long term ambitions to scale its operations, as such the reserves policy will continue to be reviewed annually as it is likely to need to build up an appropriate level of reserves to support this, whilst also maintaining an amount that will enable the Charity to meet its ongoing cost obligations so that it can operate its mission activities, accounting for the fact the charity is dependent in part on voluntary gifts and donations.

The Trustees declare that they have approved the trustees’ report above.

Signed on behalf of the Trustees:

Date

21st February 2023

Independent examiner’s report to the trustees of Altitude Mission

I report to the trustees on my examination of the accounts of Altitude Mission (the Trust) for the year ended 31[st] July 2022.

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 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts did not accord with those records; or
the accounts did 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.

Andrew Gardner 7 The Fairway Sandown Isle of Wight PO36 9EE 23[rd] February 2023

Altitude Mission Registered charity number: 1186356 CIO: CE019730

Statement of Financial Activities for the year to 31 July 2022

Statement of Financial Activities for the year to 31 July 2022		Altitude Missio Registered charity number: 118635 CIO: CE01973
	Unrestricted Restricted Total Funds Funds Funds £ £ £ 81,049 5,601 86,650 110,910 - 110,910 3,434 - 3,434 45 - 45 195,439 5,601 201,040 140,564 6,000 146,564 - - - 2,398 - 2,398 1,793 - 1,793 144,755 6,000 150,755 50,684 399 - 50,285 0 0 0 50,684 399 - 50,285 27,410 3,000 30,410 78,095 2,601 80,696 2022	2021
INCOME FROM: Donations and legacies Income from charitable activities Income from trading activities Other income TOTAL INCOME EXPENDITURE ON: Charitable activities Activities for raising funds Trading costs Governance costs TOTAL EXPENDITURE Net income / (expenditure) Gross transfers between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD		Unrestricted Restricted Total Funds Funds Funds £ £ £ 59,217 300 59,517 64,064 64,064 1,379 1,379 81 81
		124,742 300 125,042 102,599 300 102,899 3,601 3,601 314 314
		106,514 300 106,814 18,227 - 18,227 0 0 0
		18,227 - 18,227 9183 3000 12183
		27,410 3,000 30,410

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

The notes on page 3 form part of these financial statements Page 1

Altitude Mission Registered charity number: 1186536 CIO: CE019730

Balance Sheet as at 31st July 2022

£ £ - 5,242 105 77,999 83,346 (2,650) 80,696 80,696 80,696 78,095 2,601 80,696 80,696 2022	£ £ - 5,242 105 77,999 83,346 (2,650) 80,696 80,696 80,696 78,095 2,601 80,696 80,696 2022	£ £ - 8,000 799 25,361 34,160 (3,750) 30,410 30,410 30,410 27,410 3,000 30,410 30,410 2021	£ £ - 8,000 799 25,361 34,160 (3,750) 30,410 30,410 30,410 27,410 3,000 30,410 30,410 2021
78,095 2,601		27,410 3,000
	80,696		30,410
	80,696		30,410
	80,696		30,410

	80,696		30,410

The accounts have been prepared in accordance with the Financial Reporting Standard 102.

These accounts were approved by the trustees on 21 February 2023 and were signed on its behalf by

…………………………………………… …………………………………………..

The notes on page 3 form part of these financial statements

Altitude Mission Registered charity number: 1186536 CIO: CE019730

Notes to the accounts for the year to 31 July 2022

1 Tangible Fixed Assets 2 Debtors Gift aid recoverable Prepayments and accrued income 3 Creditors due within one year Accounts payable Prepaid income Accruals	2022 £ - 2022 £ 5,242 - 5,242 2022 £ - 500 2,150 2,650	2021 £ - 2021 £ 8,000 -
		8,000
		2021 £ - 3,600 150
		3,750

The remuneration of the independent examiner amounts to £150

4 Staff numbers

There were one staff member employed by Altitude Mission. No employee received emoluments above £60,000.

5 Related Party Disclosures

During the year 2 Trustees, were given a combined discount of £700 on the cost of accommodation in return for chaplain services provided. 1 trustee was paid £250 for chaplain services provided. 1 family member of a trustee was given a discount of £250 on the cost of accommodation in return for chaplain services provided. A spouse of one of the trustees was paid £500 for chaplain services provided.

During the year, £326.59 was paid to cover travel expenses for two trustees.

Meribel Ski Chalets was paid £130,111.31 for supplying food and other services to Altitude Mission at cost price, as Meribel Ski Chalets had a french bank account. Meribel Ski Chalets two directors are Will and Lara Sussman, senior management of Altitude Mission.

One family member of a trustee was paid £140 to cover the cost of event entry for Altitude promotional purposes.

6 Commitments

There are no payments due under non-cancellable operating leases expiring within two to five years.

7 Unrestricted funds

Unrestricted general funds Unrestricted designated funds	Balance brought forward at 1 August 2021 27,410 - 27,410	Income £ 160,439 35,000 160,439	Expenditure £ (144,755) - (144,755)	Transfers £ - -	Balance carried forward at 31 July 2022 £ 43,095 35,000
					78,095

Will & Lara Sussman fund

The Trustees have designated £5,000 to be used by Will and Laura Sussman at their discretion whilst in Meribel to meet the needs of individuals or in special circumstances.

Bursary pot

The Trustees have designated £10,000 for Altitude team or Ski & Serve guests who need additional financial support to participate in Altitude Mission.

Ski Angels

The Trustees have designated £20,000 for supporting expansion of Ski Angel trips outside of Meribel, this will enable Altitude Mission to expand it's services.

8 Restricted funds

Restricted fund for Altituders costs Restricted fund for chaplain support costs	Balance brought forward at 1 August 2021 3,000 3,000	Income 2,601 3,000 5,601	Expenditure (6,000) (6,000)	Balance carried forward at 31 July 2022 2,601 -
				2,601

ACCOUNTING POLICIES

1 Accounting policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s accounts

Basis of preparation

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to the accounts. The accounts have been prepared in accordance with the Statement of Recommended Accounting Practice FRS 102 and with the Charities Act 2011.

Incoming resources

The accounts are prepared on the accruals basis of accounting: income is recognised when receivable, except for donations of all kinds that are recognised when received; income tax recoverable is recognised at the same time as the donation. Funds generated through sales of merchandise are accounted for gross. Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the charity. Legacies are only recognised when received.

Resources expended

‘Resources expended’ has a wider meaning than ‘expenditure’: it excludes the costs of fixed assets that are capitalised but includes their subsequent depreciation on the basis set out below. The categories as defined by the SORP 2006 are:

Costs of generating funds are those costs incurred in fundraising.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes all costs that can be allocated directly to such charitable activities.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees.

Funds

Unrestricted funds represent funds that are not subject to any restrictions regarding their use and are available for application on the general purposes of the charity. Restricted funds are funds donated with restrictions as to their use.

Stock

Stock comprises merchandise for re-sale and is held at the lower of cost and net realisable value

Fixed assets and depreciation

Items of plant and equipment are capitalised where the acquisition value exceeds £1,000.