2023-05-31-accounts - Mind Over Mountains

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Mind over Mountains Charity number 1190883

Annual Report and Financial Statements

for the year ended 31 May 2023

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Mind over Mountains

Annual Report and Financial Statements for the year ended 31 May 2023

Contents	Page
Trustees' report	2 to 5
Examiner's report	6
Statement of financial activities	7
Balance sheet	8
Notes to the accounts	9 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

Mind over Mountains

Trustees' report for the year ended 31 May 2023

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

Position Caroline White Chair Alison Smith Treasurer Christopher Spray Alexander Staniforth Nicholas Liley Barry Heald Claire Houghton Giles Thurston Beth Thomas Katie Smith John Whitehead Abiola Aderibigbe William Howarth

Resigned 29 March 2023

Resigned 20 November 2023 Resigned 22 March 2023

Appointed 20 November 2023 Appointed 20 November 2023 Appointed 20 November 2023 Appointed 20 November 2023

Chief Executive

Ian Sansbury

Charity number

1190883

Registered in England and Wales

Registered and principal address

Bankers

96 Bryants Acre NatWest Wendover 10 Elephant Yard Aylesbury Kendal Buckinghamshire Cumbria HP22 6LA 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.

Mind over Mountains

Trustees' report (continued) for the year ended 31 May 2023

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

In the course of the last year, the charity has rearticulated its purpose, vision and core values, as follows:

Purpose

Mind Over Mountains is an ambitious and innovative mental health charity that enables people to thrive through therapeutic outdoor experiences.

We enable people to restore and sustain their mental health and wellbeing through a highly integrated practice that brings together walking in nature, mindfulness, and professional coaching and counselling.

Vision

Our vision is for the UK to be a nation in which everyone recognises the power of therapeutic outdoor experiences in restoring and maintaining good mental health and well-being. We want nature- and activitybased mental health interventions to be the norm, commissioned and prescribed by the NHS, and accessible to all.

Our intention is for Mind Over Mountains to play a leading role in achieving that change, delivering our own outstanding and highly accessible programmes at scale across the UK, but also working in partnership to demonstrate and advocate for the benefits of nature-based therapies.

Values

We are :

Compassionate: We offer compassion unconditionally, to all people and to our environment. We are active advocates for nature.

Empowering: We enable people to find their own path to wellbeing. We never seek to impose our own perspectives or beliefs and we seek to include everyone.

Adventurous: Adventure is in our nature. We meet people where they are and seek to support them into adventures appropriate to their own needs and abilities.

Committed: We are committed to making a positive and lasting impact on society. We seek the ambitious legacy of better mental health for all.

Evidence-Based: We are committed to evaluating and demonstrating what works - and equally what doesn't.

Collaborative: We know that we can deliver change and impact better in partnership than on our own.

Public benefit statement

In setting our objectives and planning our activities, the 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 wellbeing 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.

Mind over Mountains

Trustees' report (continued) for the year ended 31 May 2023

Achievements and performance

The year ended 31st May 2023 has been one of significant transition for the charity, with the recruitment of our first Chief Executive, Ian Sansbury, and our founders, Alex Staniforth and Chris Spray, stepping back from their operational duties. Ian joined Mind Over Mountains in February 2023 after an extensive recruitment process. The trustees are incredibly grateful to Alex and Chris for the energy they have dedicated to founding and growing Mind Over Mountains, and for their continuing support for the charity.

Despite this significant transition, the charity was still able to deliver an encouraging number of retreats and wellbeing walks during the year, creating a strong base for future growth.

Open Retreats and Wellbeing Walks

Nine wellbeing walks across the Mendip Hills, Peak District, Brecon Beacons and Chiltern Hills, attended by 79 participants, of which 11 were bursary places.

Three open retreats, in Eryri (Snowdonia), the Lake District and North Wales, attended by 48 participants, of which 16 were bursary places.

Commissioned Retreats and Wellbeing Walks

A retreat for the College of Paramedics in the Peak District, attended by 10 colleagues.

Three wellbeing walks across Wales for the Welsh Ambulance Service, attended by 26 colleagues.

A wellbeing walk in the Peak District for the charity RED Together, attended by 15 colleagues.

A wellbeing walk in the Chiltern Hills for Neverbland, attended by 12 colleagues.

A wellbeing walk in the Surrey Hills for Anthem Consulting, attended by 3 colleagues.

Challenge Walks

Two ‘Step Out Challenge’ fundraising walks in the Peak District, attended by 10 and 11 participants respectively.

Financial review

The net expenditure for the year was £20,651, including net expenditure of £30,049 on unrestricted funds and net income of £9,398 on restricted funds after transfers.

The charity’s growth plans for the year were delayed somewhat by the extensive recruitment process for our first Chief Executive. This had an impact on the number of events delivered in the year, and on our fundraising, which were both down compared to the previous year. The charity made a deficit for the year of £20,831, compared to a surplus of £14,673 in the prior year.

The charity has returned to profitability in 2023/24, with significantly higher event and fundraising activity. The trustees are confident in the charity’s ability to grow successfully and sustainably in the coming years.

Plans for 2023/24

Since coming on board, our new Chief Executive has put an operating plan in place for 2023/24, with five key areas of focus:

Refining and clarifying the Mind Over Mountains operating model

Demonstrating impact

Income generation

Marketing and partnership building

Developing the charity’s infrastructure

The trustees are pleased to report significant progress against this operating plan and a very meaningful increase both in activity levels and fundraising during 2023. The charity will be publishing a three-year strategy early in 2024.

Mind over Mountains

Trustees' report (continued) for the year ended 31 May 2023

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £8,614.

The trustees agreed a reserves policy in March 2023, to maintain a level of unrestricted reserves of between 2 and 4 months of budgeted operating expenditure. At the year-end, the charity’s unrestricted reserves were below this level but since then, through increased activity levels and successful fundraising, the charity’s reserves have increased substantially. The trustees are increasingly confident in the charity’s ability to operate within its agreed level of reserves.

The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved, and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.

Approved by the board of trustees on 22/03/2024

Alison Smith (Trustee)

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 2023, which are set out on pages 7 to 13.

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 conduct the bookkeeping and complete the independent examination for the charity.

The following criteria are met:

1) the independent examiner is a member of an approved body that has applied the FRC's Revised Ethical Standard;
2) there is documentary evidence in respect of the bookkeeping arrangements that the trustees were "informed management" and have made such judgements and decisions that are needed in relation to the presentation and disclsure of information in the financial statements;
3) the independent examiner was not the book-keeper nor does the examiner report directly to the book-keeper.

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; or 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

26/03/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Mind over Mountains

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 May 2023

Notes 2023 Unrestricted funds £ Income from: Grants (2) 500 Sales - Donations 46,355 Income from activities 31,804 Other income 2,210 Total income 80,869 Expenditure on: Salaries (3) 34,484 Payroll charges 213 Advertising 21,051 Travelling 6,341 Subcontractor costs 34,985 Licences and insurance 650 Web hosting 712 Meals 1,456 Accommodation 5,738 Bank charges 53 Accountancy 1,684 Independent examination 777 Subscriptions 1,659 Legal fees - Depreciation 122 Office costs 1,120 Materials and equipment - Total expenditure 111,045 Net income / (expenditure) (30,176) Transfers between funds 127 Net movement in funds (30,049) Fund balances brought forward 38,746 Fund balances carried forward (4) 8,697	2023 Restricted funds £ 10,407 - - - - 10,407 - - - 882 - - - - - - - - - - - - - 882 9,525 (127) 9,398 1,253 10,651	2023 Total funds £ 10,907 - 46,355 31,804 2,210 91,276 34,484 213 21,051 7,223 34,985 650 712 1,456 5,738 53 1,684 777 1,659 - 122 1,120 - 111,927 (20,651) - (20,651) 39,999 19,348	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 - 14,673 25,326 39,999

All incoming resources and resources expended derive from continuing activities.

Mind over Mountains

Balance sheet

as at 31 May 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 83 Total fixed assets 83 Current assets Debtors and prepayments (6) 15,524 Cash at bank and in hand 25,534 Total current assets 41,058 Current liabilities: amounts falling due within one year Creditors and accruals (7) 32,444 Total current liabilities 32,444 Net current assets 8,614 Net assets 8,697 Funds Unrestricted funds 8,697 Restricted funds - Total funds 8,697	2023 Restricted £ - - 8,765 1,886 10,651 - - 10,651 10,651 - 10,651 10,651	2023 Total £ 83 83 24,289 27,420 51,709 32,444 32,444 19,265 19,348 8,697 10,651 19,348	2022 Total £ 205 205 1,674 47,592 49,266 9,472 9,472 39,794 39,999 38,746 1,253 39,999

The financial statements were approved by the board of trustees on 22/03/2024

Alison Smith (Trustee)

Mind over Mountains

Notes to the accounts

for the year ended 31 May 2023

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, if 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

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

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.

Mind over Mountains

Notes to the accounts continued

for the year ended 31 May 2023

2 Grants Big Give Trust Postcode Neighbourhood Trust The Waterloo Foundation 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ - 500 - 500	2023 Restricted funds £ 10,407 - - 10,407	2023 Total funds £ 10,407 500 - 10,907 2023 £ 33,679 2,746 (2,746) 805 34,484	2022 Total funds £ - - 15,000 15,000 2022 £ - - - - -

The average number of employees during the year was 1.3, being an average of 0.9 full time equivalent (2022: 0, 0 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Active Cheshire 1,253 Big Give Trust - 1,253	Incoming £ - 10,407 10,407	Outgoing £ 210 672 882	2023 £ 805 Transfers £ (127) - (127)	2022 £ - Balance c/f £ 916 9,735 10,651

Fund name

Purpose of restriction

Active Cheshire To fund bursary places for people from Cheshire to attend our events. Transfer relates to allocating costs to last years expenses not allocated to this fund.

Big Give Trust

Towards retreats and wellbeing walks.

Mind over Mountains

Notes to the accounts continued

for the year ended 31 May 2023

5 6 7 8	Tangible assets Cost At 1 June 2022 Additions Disposals At 31 May 2023 Depreciation At 1 June 2022 Depn reversed re. disposals Charge for year At 31 May 2023 Net book value At 31 May 2023 At 31 May 2022 Debtors and prepayments Debtors Prepayments Accrued Income Creditors and accruals Creditors Accruals Deferred income (see note below for analysis) Deferred income Event booking fees Item name Reason for deferral Event booking fees Event booking fees received in advance.	£ 404 - (154) 250 199 (115) 83 167 83 205 2023 £ 6,000 8,675 9,614 24,289 2023 £ 4,359 6,625 21,460 32,444 Deferred to next year £ 21,460 21,460 Office equipment	Total £ 404 - (154) 250 199 (115) 83 167 83 205 2022 £ - 1,674 - 1,674 2022 £ 300 8,711 461 9,472 Released from last year £ 461 461

Mind over Mountains

Notes to the accounts continued

for the year ended 31 May 2023

9 Related party transactions

Trustee expenses

During the year trustees were not paid in respect of travel and other expenses (previous year: 2 trustees and £357).

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this year, however payments were made last year. Details are provided below.

Details of remuneration and benefits Alexander Staniforth Charity Commission Christopher Spray Charity Commission	2023 £ - - -	2022 £ 4,028 3,013 7,041

Reason for remuneration

The trustees were employed as subcontractors.

Legal authority for the payment

The legal authority for the payment is via a provision within the charity's governing document.

Mind over Mountains

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 May 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants 500 15,000 Sales - 15,502 Donations 46,355 66,089 Income from activities 31,804 22,971 Other income 2,210 4,179 Total income 80,869 123,741 Expenditure Salaries 34,484 - Payroll charges 213 - Advertising 21,051 1,149 Travelling 6,341 6,386 Subcontractor costs 34,985 66,795 Licences and insurance 650 450 Web hosting 712 115 Meals 1,456 1,592 Accommodation 5,738 10,493 Bank charges 53 43 Accountancy 1,684 3,650 Independent examination 777 552 Subscriptions 1,659 1,951 Legal fees - 450 Depreciation 122 135 Office costs 1,120 993 Materials and equipment - 3,146 Total expenditure 111,045 97,900 Net income / (expenditure) (30,176) 25,841 Transfers between funds 127 - Net movement in funds (30,049) 25,841 Fund balances brought forward 38,746 12,905 Fund balances carried forward 8,697 38,746	2023 Restricted funds £ 10,407 - - - - 10,407 - - - 882 - - - - - - - - - - - - - 882 9,525 (127) 9,398 1,253 10,651	2022 Restricted funds £ - - - - - - - - - 2,688 8,480 - - - - - - - - - - - - 11,168 (11,168) (11,168) 12,421 1,253	2023 Total funds £ 10,907 - 46,355 31,804 2,210 91,276 34,484 213 21,051 7,223 34,985 650 712 1,456 5,738 53 1,684 777 1,659 - 122 1,120 - 111,927 (20,651) - (20,651) 39,999 19,348	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 - 14,673 25,326 39,999