## Mind over Mountains Charity number 1190883
## Annual Report and Financial Statements
for the year ended 31 May 2023
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Group's logo
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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**
1
## 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.
2
## 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.
3
## 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.
4
## 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)
5
## 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
6
## 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.
7
## 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)
8
## 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.
9
## 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.
10
## 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|
|---|---|---|---|
11
## 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.
12
## 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|
|---|---|---|---|---|
13