Mind over Mountains
Charity number 1190883
Annual Report and Financial Statements
for the year ended 31 May 2022
Mind over Mountains
Annual Report and Financial Statements for the year ended 31 May 2022
| 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 Accountancy Service CIO
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Mind over Mountains
Trustees' report for the year ended 31 May 2022
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 Barry Heald Alison Smith Claire Houghton Appointed 1 January 2022 Giles Thurston Appointed 1 January 2022 Beth Thomas Appointed 1 January 2022 Charity number 1190883 Registered in England and Wales Registered and principal address Bankers Fieldgate Willington Lane Natwest Kelsall 10 Elephant Yard Tarporley Kendal CW6 0PR Cumbria LA9 4LZ
Independent examiner
E J Beverley FCCA
West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 17 August 2020 and is governed by a constitution.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the trustees at a duly convened meeting.
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Mind over Mountains
Trustees' report (continued) for the year ended 31 May 2022
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 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.
Our events were able to resume very quickly following the removal of Covid restrictions and the vaccination rollout, including our first residential retreats in over 2 years.
We delivered:
A total of 16 day walk events in 16 unique locations, across 9 different regions of England and Wales, for a total of 161 people, and 21 bursary places offered.
3 weekend retreats in the Lake District and Peak District National Park, for 42 individuals, including 16 bursary places.
A 2-day Mental Health First Aid Course for 6 individuals and staff
We continued our partnership with Active Cheshire #MyMountain project in July with a walk on Snowdon, after a 3-month programme of guided walking and group coaching.
We also began to provide exclusive events for corporate organisations and the public sector, allowing us to work with strategic partners and generate income for the charity. This includes:
NHS Mid South Essex Foundation Trust – 2 day walks for 14 colleagues in Essex
Welsh Ambulance Service – 4 walks across Wales for 37 colleagues
Cambridgeshire and ERSOU Police – a weekend retreat in the Peak District for 15 colleagues
Neverbland – a day walk in the South Downs and mental health first aid course for 10 colleagues
Firmenich – a mid-week retreat in the Chilterns for a corporate team of 14 people
We also had a presence at events including the National Running Show South in September 2021.
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Mind over Mountains
Trustees' report (continued) for the year ended 31 May 2022
Financial review
The net income for the year was £14,673, including net income of £25,841 on unrestricted funds and net expenditure of £11,168 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 £38,541.
The trustees have discussed an appropriate reserves policy but have not yet formalised one. 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. We have also improved the detail of the budget setting process and have considered this in detail when making financial decisions, e.g. ability to recruit employees.
Approved by the board of trustees on 03/02/2023
Alison Smith (Trustee)
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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 2022, 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
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
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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
23/02/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Mind over Mountains
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 May 2022
| Notes 2022 Unrestricted funds £ Income from: Grants (2) 15,000 Sales 15,502 Donations 66,089 Retreats and ramble income 22,971 Other income 4,179 Total income 123,741 Expenditure on: Advertising 1,149 Travelling 6,386 Subcontractor costs 66,795 Licences and insurance 450 Web hosting 115 Meals 1,592 Accommodation 10,493 Bank charges 43 Accountancy 3,650 Independent examination 552 Subscriptions 1,951 Legal fees 450 Depreciation 135 Office costs 993 Materials and equipment 3,146 Computer software - Total expenditure 97,900 Net movement in funds 25,841 Fund balances brought forward 12,905 Fund balances carried forward (3) 38,746 |
2022 Restricted funds £ - - - - - - - 2,688 8,480 - - - - - - - - - - - - - 11,168 (11,168) 12,421 1,253 |
2022 Total funds £ 15,000 15,502 66,089 22,971 4,179 123,741 1,149 9,074 75,275 450 115 1,592 10,493 43 3,650 552 1,951 450 135 993 3,146 - 109,068 14,673 25,326 39,999 |
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 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Mind over Mountains
Balance sheet
| as at 31 May 2022 2022 Unrestricted £ Fixed assets Tangible assets (4) 205 Total fixed assets 205 Current assets Prepayments 1,674 Cash at bank 46,339 Total current assets 48,013 Current liabilities: amounts falling due within one year Creditors and accruals (5) 9,472 Total current liabilities 9,472 Net current assets 38,541 Net assets 38,746 Funds Unrestricted funds 38,746 Restricted funds - Total funds 38,746 |
2022 Restricted £ - - - 1,253 1,253 - - 1,253 1,253 - 1,253 1,253 |
2022 Total £ 205 205 1,674 47,592 49,266 9,472 9,472 39,794 39,999 38,746 1,253 39,999 |
2021 Total £ 90 90 868 30,418 31,286 6,050 6,050 25,236 25,326 12,905 12,421 25,326 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 03/02/2023
Alison Smith (Trustee)
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Mind over Mountains
Notes to the accounts
for the year ended 31 May 2022
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. There has been no change to the accounting policies since last year. 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
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.
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Mind over Mountains
Notes to the accounts continued
for the year ended 31 May 2022
| Grants The Waterloo Foundation Active Cheshire The National Lottery Restricted funds Active Cheshire The National Lottery |
Balance b/f £ 5,171 7,250 12,421 |
2022 Unrestricted funds £ 15,000 - - 15,000 Incoming £ - - - |
2022 Restricted funds £ - - - - Outgoing £ 3,918 7,250 11,168 |
2022 Total funds £ 15000 - - 15,000 Transfers £ - - - |
2021 Total funds £ - 5,700 7,250 12,950 Balance c/f £ 1,253 - 1,253 |
|---|---|---|---|---|---|
2 Grants
3 Restricted funds
Fund name
Purpose of restriction
Active Cheshire
The National Lottery
Towards a bespoke Mind Over Mountains programme, including three walks and a series of virtual coaching sessions.
Towards Reconnecting Rambles, 6 guided hill-walking days combined with professional NLP coaching, mindfulness and counselling in beautiful outdoor environments.
| Tangible assets Cost At 1 June 2021 Additions At 31 May 2022 Depreciation At 1 June 2021 Charge for year At 31 May 2022 Net book value At 31 May 2022 At 31 May 2021 Creditors and accruals Accruals Creditors Deferred income (see note below for analysis) |
£ 154 250 404 64 135 199 205 90 2022 £ 8,711 300 461 9,472 Office equipment |
Total £ 154 250 404 64 135 199 205 90 2021 £ 4,833 - 1,217 6,050 |
|---|---|---|
4 Tangible assets
5 Creditors and accruals
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Mind over Mountains
Notes to the accounts continued
for the year ended 31 May 2022
| Deferred income Event booking Item name Reason for deferral Event booking Event date is after the year end |
Deferred to next year £ 461 461 |
Released from last year £ 1,217 1,217 |
|---|---|---|
6 Related party transactions
Trustee expenses
During the year two trustees were paid a total of £75 in respect of travel, also refreshments at meetings costing £283 were provided. (previous year: £0).
Trustee remuneration and benefits
| Name of trustee Legal authority Alexander Stainforth Charity Commission Christopher Spray Charity Commission |
2022 £ 4,028 3,013 7,041 |
2021 £ 2,693 5,334 8,027 |
|---|---|---|
Remuneration and benefits received by key management personnel
No trustee received any other remuneration or benefit in this capacity during this or the previous year.
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Mind over Mountains
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 May 2022
| 2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants 15,000 - Sales 15,502 - Donations 66,089 31,891 Retreats and ramble income 22,971 - Other income 4,179 3,033 Total income 123,741 34,924 Expenditure Advertising 1,149 281 Travelling 6,386 257 Subcontractor costs 66,795 18,434 Licences and insurance 450 526 Web hosting 115 745 Meals 1,592 - Accommodation 10,493 141 Bank charges 43 67 Accountancy 3,650 70 Independent examination 552 480 Subscriptions 1,951 492 Legal fees 450 52 Depreciation 135 51 Office costs 993 228 3,146 - Computer software - 34 Total expenditure 97,900 21,858 Net movement in funds 25,841 13,066 Fund balances brought forward 12,905 (161) Fund balances carried forward 38,746 12,905 |
2022 Restricted funds £ - - - - - - - 2,688 8,480 - - - - - - - - - - - - - 11,168 (11,168) 12,421 1,253 |
2021 Restricted funds £ 12,950 - - - - 12,950 - 154 375 - - - - - - - - - - - - 529 12,421 - 12,421 |
2022 Total funds £ 15,000 15,502 66,089 22,971 4,179 123,741 1,149 9,074 75,275 450 115 1,592 10,493 43 3,650 552 1,951 450 135 993 3,146 - 109,068 14,673 25,326 39,999 |
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 |
|---|---|---|---|---|
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