## Mind over Mountains
Charity number 1190883
## Annual Report and Financial Statements
for the year ended 31 May 2021
## Mind over Mountains
Annual Report and Financial Statements for the year ended 31 May 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 11|
## **Prepared by West Yorkshire Community Accounting Service**
1
## Mind over Mountains
## Trustees' report for the year ended 31 May 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
Christopher Spray Alexander Staniforth Caroline White Nicholas Liley Appointed 22 October 2020 Barry Heald Alison Smith Beth Thomas Appointed 1 January 2022 Claire Houghton Appointed 1 January 2022 Giles Thurston Appointed 1 January 2022
**Charity number** 1190883 **Registered and principal address Bankers** Fieldgate Willington Lane Natwest Kelsall 10 Elephant Yard Tarporley Kendal CW6 0PR Cumbria LA9 4LZ
Registered in England and Wales
## **Independent examiner**
E J Beverley FCCA Stringer House 34 Lupton Street Leeds LS10 2QW
## **West Yorkshire Community Accounting Service**
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation (CIO) formed on 17 August 2020 when Mind Over Mountains CIC (Community Interest Company) converted to become a CIO. The Charity is governed by a constitution.
## **Method of recruitment and appointment of trustees**
Trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
2
## Mind over Mountains
## Trustees' report (continued) for the year ended 31 May 2021
## **Objectives and activities**
## **The charity's objects**
The relief of persons suffering with mental health issues, in particular by the provision of counselling and mindfulness activities, including accredited activities and support in outdoor environments.
## **The charity's main activities**
Mind Over Mountains is a charity restoring well-being naturally through life-changing therapeutic outdoor experiences.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission's general guidance on public benefit and in particular the advancement of health or the saving of lives. The charity is committed to ensuring that the programmes it delivers:
Improve the mental health and well being of anyone who feels in need of support, particularly those who are unable to obtain such support elsewhere.
Reduce dependency on other forms of support by improving resilience.
Help transform the lives of individuals through promoting not only mental wellbeing but also enjoyment of our outdoor spaces and hence physical wellbeing.
## **Achievements and performance**
Mind Over Mountains became a charitable incorporated organisation on 17 August 2020, having converted from a community interest company. The directors of the company became trustees of the charitable incorporated organisation and a further three trustees were appointed. This number was expanded to 6 total trustees in early 2021.
Mind over Mountains exists to support persons suffering with mental health issues, in particular by the provision of counselling and mindfulness activities, including accredited activities and support in outdoor environments. All events were paused when the Covid-19 pandemic led to national lockdowns. However, the charity was able to successfully deliver six one-day 'Reconnect Rambles' between July and October 2020 for 40 individuals, with some returning on numerous occasions. We also provided weekly virtual 'Gathering Spaces' through November and December, offering online support for previous participants and potential beneficiaries.
Events were paused again during the second national lockdown, until April 2021. Between April and the year end on May 31st, the charity delivered 4 day walk programmes in 4 locations, supporting 35 individuals and 3 bursaries. A small number of participants and staff were unable to attend due to testing positive or self-isolation, and Mind Over Mountains continues to offer a flexible booking and refund policy to ensure safety. After the year end, throughout the remainder of 2021, the charity has regained momentum, delivering an additional 19 programmes held in 13 locations across the UK's national parks and outdoor spaces, with 27 bursaries provided for people receiving income support, in full-time care roles, suffering bereavement or other difficult circumstances that could limit their ability to attend.
Mind over Mountains also gained funding from Sport England to deliver a #MyMountain project in partnership with charity Active Cheshire, supporting 6 young women in disadvantaged backgrounds to increase their physical and mental well-being through a 3-month programme of guided walks and virtual group coaching. This began on 29[th] May 2021 and was completed on the 24[th] July. Further grant funding from the National Lottery and the donation from Alpkit helped to support delivery costs throughout the year.
Residential events were able to continue in Autumn 2021 and the charity successfully delivered 4 corporate partnership events throughout the summer, providing a sustainable income stream to support the charity’s wider work.
3
## Mind over Mountains
## Trustees' report (continued) for the year ended 31 May 2021
## **Achievements and performance (continued)**
Looking forward to next year the charity expects to deliver the following activities in the year to May 2022
- 13 open day walks, for 104 attendees
- 2 open retreats, for 28 attendees
- 1 open Mental Health First aid course, subsidised for 6 people
- 6 partner day walks, for 30 individuals
- 1 corporate retreat for 16 people
- 1 corporate Mental Health First Aid course, for 4 people
In addition, we will be providing two walk events for the NHS Mid and South Essex Foundation Trust, supporting 14 frontline workers and other medical staff most affected by the pandemic.
Mind Over Mountains will also be delivering well-being initiatives for corporate partners, including a day walk and Mental Health First Aid course for 10 colleagues at Neverbland, and a retreat for Firmenich, offering wellbeing support for colleagues whilst providing financial income to sustain the charity working in the wider community.
## **Financial review**
The net income for the year was £25,487, including net income of £13,066 on unrestricted funds and net income of £12,421 on restricted funds.
The trustees have reassessed the charity's ability to continue for at least 12 months from the date that the accounts are approved, including the potential further impact of the Covid-19 pandemic, and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to continue as a going concern.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £12,815.
The trustees are currently working to formalise the reserves policy, however, the trustees agreed that in the interim it would be appropriate to make sure the charity holds a healthy bank balance at all times, so we review the bank balance and the forward schedule of events at each trustee meeting to ensure we are comfortable that there is no undue risk to the charity's operations.
During the February 2021 trustee meeting the amount of £6,000 was set aside to cover outstanding walks and residentials when they restart.
Signed on behalf of the board of trustees on 02/03/2022
Alison Smith (Trustee)
4
## Mind over Mountains
## Independent examiner's report to the trustees of Mind over Mountains
I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 May 2021, which are set out on pages 6 to 11.
## **Responsibilities and basis of report**
As the charity trustees of the CIO 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 CIO's accounts as carried out under section 145 of the 2011 Act. 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**
WYCAS carry out bookkeeping work and have completed the independent examination for Mind Over Mountains.
The following criteria are met:
- 1) The independent examiner is a member of ACCA and has applied the FRC’s Revised Ethical Standard;
- 2) There is documentary evidence in respect of the bookkeeping arrangements that the trustees had the necessary understanding to be ‘informed management’ and have made such judgements and decisions that are needed in relation to the presentation and disclosure of information in the financial statements;
- 3) The independent examiner was not the book-keeper nor does the examiner report directly to the bookkeeper.
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 charity as required by section 130 of the Charities Act; 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.
E J Beverley FCCA
10/03/2022
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Mind over Mountains
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 May 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants
(2)
-
Sales
-
Donations
31,891
Other income
3,033
**Total income**
34,924
**Expenditure on:**
Advertising
281
Travelling
257
Subcontractor costs
18,434
Licences and insurance
526
Web hosting
745
Meals
-
Accommodation
141
Bank charges
67
Accountancy
70
Independent examination
480
Subscriptions
492
Legal fees
52
Depreciation
51
Other costs
228
Computer software
34
**Total expenditure**
21,858
**Net movement in funds**
13,066
**Fund balances brought forward**
(161)
**Fund balances carried forward**
(3)
12,905|2021
Restricted
funds
£
12,950
-
-
-
12,950
-
154
375
-
-
-
-
-
-
-
-
-
-
-
-
529
12,421
-
12,421|2021
Total
funds
£
12,950
-
31,891
3,033
47,874
281
411
18,809
526
745
-
141
67
70
480
492
52
51
228
34
22,387
25,487
(161)
25,326|2020
Total
funds
£
-
29
2,548
3,250
5,827
338
92
2,488
348
399
289
907
174
350
-
490
100
13
-
-
5,988
(161)
-
(161)|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Mind over Mountains
## Balance sheet
|as at 31 May 2021
2021
Unrestricted
£
**Fixed assets**
Tangible assets
(4)
90
**Total fixed assets**
90
**Current assets**
Debtors and prepayments
(5)
868
Cash at bank
17,997
**Total current assets**
18,865
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(6)
4,833
Deferred income
1,217
**Total current liabilities**
6,050
**Net current assets / (liabilities)**
12,815
**Net assets**
12,905
**Funds**
Unrestricted funds
12,905
Restricted funds
-
**Total funds**
12,905|2021
Restricted
£
-
-
-
12,421
12,421
-
-
-
12,421
12,421
-
12,421
12,421|2021
Total
£
90
90
868
30,418
31,286
4,833
1,217
6,050
25,236
25,326
12,905
12,421
25,326|2020
Total
£
141
141
760
3,016
3,776
3,787
291
4,078
(302)
(161)
(161)
-
(161)|
|---|---|---|---|
The financial statements were approved by the board of trustees on 02/03/2022
Alison Smith (Trustee)
7
## Mind over Mountains
## Notes to the accounts
## for the year ended 31 May 2021
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
During this year Mind Over Mountains converted from a Community Interest Company to a Charitable Incorporated Organisation and the current year accounts have been prepared on that basis. The previous accounts have been reviewed to ascertain if they need re-stating to be prepared on the same basis but no amendments are required.
No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £100 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Project and office equipment: over 3 years
8
## Mind over Mountains
## Notes to the accounts continued
## for the year ended 31 May 2021
## **1 Accounting policies (continued)**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
|**Grants and donations**
Active Cheshire
The National Lottery
**Restricted funds**
Active Cheshire
The National Lottery|Balance b/f
£
-
-
-|2021
Unrestricted
funds
£
-
-
-
Incoming
£
5,700
7,250
12,950|2021
Restricted
funds
£
5,700
7250
12,950
Outgoing
£
529
-
529|2021
Total
funds
£
5,700
7250
12,950
Transfers
£
-
-
-|2020
Total
funds
£
-
-
-
Balance c/f
£
5,171
7,250
12,421|
|---|---|---|---|---|---|
## **2 Grants and donations**
## **3 Restricted funds**
## **Purpose of restriction**
## **Fund name**
Towards a bespoke Mind Over Mountains programme, including three walks and a series of virtual coaching sessions.
Active Cheshire
Towards Reconnecting Rambles, 6 guided hill-walking days combined with professional NLP coaching, mindfulness and counsellng in beautiful outdoors environments.
The National Lottery
|**Tangible assets**
**Cost**
At 01 June 2020
At 31 May 2021
**Depreciation**
At 01 June 2020
Charge for year
At 31 May 2021
**Net book value**
At 31 May 2021
At 31 May 2020|£
154
154
13
51
64
90
141
Office
equipment|Total
£
154
154
13
51
64
90
141|
|---|---|---|
## **4 Tangible assets**
9
## Mind over Mountains
## Notes to the accounts continued
## for the year ended 31 May 2021
|**5 Debtors and prepayments**
Prepayments
**6 Creditors and accruals**
Accruals|2021
£
868
868
2021
£
4,833
4,833|2020
£
760
760
2020
£
3,787
3,787|
|---|---|---|
## **7 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
|**Name of trustee**
**Legal authority**
Alexander Stainforth
Charity Commission
Christopher Spray
Charity Commission|2021
£
2,693
5,334
8,027|
|---|---|
No trustee received any other remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
No trustee received any remuneration or benefit in this capacity during this or the previous year.
10
## Mind over Mountains
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 May 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants
-
-
Sales
-
29
Donations
31,891
2,548
Other income
3,033
3,250
**Total income**
34,924
5,827
**Expenditure**
Advertising
281
338
Travelling
257
92
Subcontractor costs
18,434
2,488
Licences and insurance
526
348
Web hosting
745
399
Meals
-
289
Accommodation
141
907
Bank charges
67
174
Accountancy
70
350
Independent examination
480
-
Subscriptions
492
490
Legal fees
52
100
Depreciation
51
13
Other costs
228
-
Computer software
34
-
**Total expenditure**
21,858
5,988
**Net movement in funds**
13,066
(161)
**Fund balances brought forward**
(161)
-
**Fund balances carried forward**
12,905
(161)|2021
Restricted
funds
£
12,950
-
-
-
12,950
-
154
375
-
-
-
-
-
-
-
-
-
-
-
-
529
12,421
-
12,421|2020
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2021
Total
funds
£
12,950
-
31,891
3,033
47,874
281
411
18,809
526
745
-
141
67
70
480
492
52
51
228
34
22,387
25,487
(161)
25,326|2020
Total
funds
£
-
29
2,548
3,250
5,827
338
92
2,488
348
399
289
907
174
350
-
490
100
13
-
-
5,988
(161)
-
(161)|
|---|---|---|---|---|
11