## 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**
1
## 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.
2
## 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.
3
## 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)
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 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
- 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
5
## 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.
6
## 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)
7
## 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.
8
## 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**
9
## 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.
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 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|
|---|---|---|---|---|
11