2025-05-31-accounts - Mind Over Mountains

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Charity registration number: 1190883

MIND OVER MOUNTAINS TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Mind Over Mountains Contents

	Page
Reference and Administrative Details	1
Trustees' Report	2 - 6
Independent Examiner's Report	7
Statement of Financial Activities	8
Statement of Financial Position	9
Notes to the Financial Statements	10 - 18

Mind Over Mountains Trustees' Report for the Year Ended 31 May 2025

Reference and Administrative Details

Trustees	Ms K Smith
	Mr W Howarth
	Mr A Staniforth
	Mr G Thurston
	Mrs C White	(resigned Chair 03/04/2025)
	Mr J Whitehead	(appointed Chair 31/5/2025)
	Miss O D'Silva	(appointed 01/01/2025)
	Mr N Norris	(appointed 01/01/2025)
	Ms C Jeffreys	(appointed 01/01/2025)
	Mr G Pratt	(appointed 01/01/2025)
	Mr A Aderibigbe
	Ms C Houghton
CEO	Ian Sansbury	(resigned 16/10/2025)
	Ian Boyd	(appointed 16/10/2025)
Charity Number	1190883
Principal Address	32 High Street
	Wendover
	HP22 6EA
Independent Examiner	Tim de Borde FCA
	32 High Street
	Wendover
	HP22 6EA
Bankers	NatWest
	10 Elephant Yard
	Kendal
	Cumbria
	LA9 4LZ

Page 1

Mind Over Mountains

Trustees' Report for the Year Ended 31 May 2025

The trustees present their report and the financial statements for the year ended 31 May 2025.

Structure, Governance and Management

Governing Document

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 17 August 2020 and is governed by a constitution.

Trustee Selection Methods

The trustees of the charity are recruited following open advertising and appointed by the trustees at a duly convened meeting. All trustees are appointed for a three-year term renewable to a maximum of nine years.

Aims and Objectives

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.

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 on their journey 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.

Page 2

Trustees' Report for the Year Ended 31 May 2025

Mind Over Mountains

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.

The charity publishes its impact data annually, demonstrating clearly the mental health and wellbeing outcomes from our work. In our 2024 annual survey, nine out of ten of our participants reported a lasting mental health benefit from our events and our net promoter score was an outstanding +82. Our programmes deliver statistically significant improvements in wellbeing, measured by the Warwick-Edinburgh Mental Wellbeing Scales. They also deliver nature and human connection and increased propensity to participate in physical activity, all of which are drivers of sustained improvements in mental health.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Achievements and Performance

The year ended 31st May 2025 has been one of significant growth and development across all areas of the charity’s activity. That growth in our events, participants and income enabled the charity to deliver a surplus of £51,162 on income of £399,550 (up 65% on the year ended 31st May 2024).

During the year, we delivered 41 events (up 46% from 28 in the previous year), for 423 participants (up 36% from 312):

Open Retreats and Wellbeing Walks

22 open wellbeing walks attended by 154 participants. During the past year, we have grown our open wellbeing walks programme to include the Lake District, Peak District, Wales, the Chilterns and the North York Moors, working with social prescribers and local mental health charities to ensure that we are reaching the people who most need our support. We are continuing to deliver these highly impactful and accessible walks at no charge to participants. This is thanks to the generous support of a number of funders, including the National Lottery, Cumbria Community Foundation, Chapman Charitable Trust, King Cullimore Charitable Trust, the Clare Foundation and the Nineveh Trust.
5 open retreats, two in North Wales, one in Dartmoor, one in the Peak District and one in the Lake District, attended by 67 participants, of which 46 were bursary places. We continue to be deeply grateful to Ramble Worldwide Outdoor Trust for their generous funding of our bursary programme, which enables those on low incomes to attend these transformational programmes.

Commissioned Retreats and Wellbeing Walks

Two retreats for Cambridgeshire Constabulary in Eryri, attended by 26 participants.
A retreat for the College of Paramedics in Eryri, attended by 12 participants. We continue to deliver two retreats per calendar year for the College – but due to the timing of events within the year, 3 were reported in 2023/24 and only 1 in 2024/25.
Four commissioned walks for Welsh Ambulance Service and Myton Hospices, attended by 21 participants.

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Mind Over Mountains

Trustees' Report for the Year Ended 31 May 2025

Achievements and Performance - Continued

Wellbeing Challenge Walks

2024/25 has seen us grow and develop our wellbeing challenge walk programme, delivered alongside our corporate partners in support of their employees. This innovative mix of wellbeing and fundraising aligns well with the Five Ways to Wellbeing and is proving a really important and popular part of our delivery. In the year, we supported 143 participants across 7 programmes:

A London Thames Path wellbeing challenge for Samsung, attended by 35 participants.
A Yorkshire 3 Peaks and London Royal Parks wellbeing challenge for Bupa, attended by 47 participants.
A Surrey 3 Peaks and London Royal Parks wellbeing challenge for Inghams, attended by 37 participants.
Two open ‘Step Out Challenge’ wellbeing challenges, covering the Yorkshire 3 Peaks and White Peak in the Peak District, attended by 18 and 6 participants respectively.

3 Year Strategy

The charity is now around halfway through the three-year strategy published in its Strategy & Impact Report early in 2024, and which is available on our website. Progress against the strategy is as follows:

1. Continuing to grow our public and commissioned programmes: expanding our geographical areas of activity and delivering our programmes to an increasing number of organisations, across blue light emergency services and the NHS.

We have grown from two open wellbeing walk regions in 2023 to four in 2024, now delivering five wellbeing walks per year across the Lake District, Peak District, Wales and the Chilterns. In addition, with the support of Forestry England, we’ve been able to start delivering walks in the North York Moors in 2025.
We delivered 5 open retreats in 2024 and we’ll be delivering 6 in 2025, with the addition of our new retreat at Helmsley in the North York Moors.
We continue to work hard to secure further commissioned work, particularly from blue light emergency services. Progress was slow in the year, in a challenging public sector funding environment but new commissioned work is in place for the second half of 2025 and 2026. We were delighted to be runners up, for our work in partnership with Cambridgeshire Police, in the Oscar Kilo Awards – and we hope that that recognition will help to drive further partnership opportunities.

2. Working hard to reach those who most need our support: through referrals by social prescribers and other local agencies, reaching underrepresented groups, encouraging more men to participate in our events and piloting programmes for university students.

Social prescribers are becoming an increasingly important part of efforts to ensure that we are reaching those who most need our help and support. We estimate that around a quarter of our participants now find us through referral by a social prescriber or another mental health charity and we are working hard to increase that percentage. We were helped significantly in this respect late in the year when we received a generous grant from the David & Ruth Lewis Family Charitable Trust which has enabled us to recruit Regional Partnerships Leads in each of our four key regions: Wales, the North, the Midlands and South East England.
We have worked hard to develop programmes to engage underrepresented groups, to encourage more men and younger people to attend our programmes. This was always likely to be a slower part of our three year strategy but we have a number of new programmes that will deliver in 2025/26, including dedicated walks for men and young people, a programme of resources for universities and knowledge sharing programmes with BAME, LGBT and disability walking groups and their leaders.

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Mind Over Mountains

Trustees' Report for the Year Ended 31 May 2025

3 Year Strategy (continued)

3. Improving access to our programmes and to the outdoors: by breaking down the barriers to participation (which include time, fitness, location, transport and equipment).

The key element of this part of our strategy is financial – in continuing to ensure that our wellbeing walks are free and that our residential retreats are supported by a generous bursary programme. We are incredibly grateful to the charitable trusts and foundations that have made this possible.
We have also worked hard to differentiate more clearly the level of challenge in our programmes and to communicate that difference more clearly. We have also worked to develop programmes of shorter and more accessible introductory walks in the Lake District and the North York Moors.
We are also working to make a significant proportion of our events more explicitly accessible via public transport and to communicate them as such. We have trialled the use of minibuses to support participant access but are moving towards transport bursaries instead.
We continue to seek equipment sponsorships with outdoor brands.
We have made some progress in recruiting inclusively and in developing the diversity of our coaches, counsellors and walk leaders.

4. Sustaining our impact: by moving our focus from individual events to programmes.

We were delighted this year to develop a series of impactful follow-on resources. In partnership with the Youth Hostel Association’s Outdoor Citizen’s Programme and Natural England, all of our retreat and walk participants have the option to sign up to a year’s worth of emailed resources containing hints and tips to sustain their mental health using nature, walking and mindfulness.
We are continuing to explore the opportunity to fund and provide follow-on coaching and counselling sessions for participants.

5. Demonstrating impact and driving systemic change: continuing to demonstrate what works (and what doesn’t) and working with academic and charity partners to articulate and campaign for change in mental health provision in the UK.

We published our Evidence Base Review towards the end of the year, in partnership with the University of Lancashire. The review presents the very substantial academic and clinical evidence for the various components of our practice: nature, physical activity, human connection, mindfulness, coaching and counselling.
Our use of the Warwick-Edinburgh Mental Wellbeing Scales (WEMWBS) is now well embedded in our processes and yielding some incredibly encouraging results. In 2024, our retreats delivered an average improvement in wellbeing scores of around 9.5 points and our walks around a 6.5 point increase. Participants report that our programmes have enabled them to connect to nature, to other people and encouraged them towards more physical activity (all good predictors of sustained improvements in mental health). Around three quarters report learning tools and strategies that they believe will help them to sustain their wellbeing in the future.
We delivered the third NatureMind Summit, again in partnership with the University of Lancashire. This conference has become a leading gathering of providers, practitioners, academics and commissioners in the field of Green Social Prescribing and a great opportunity to convene and help lead this critically important sector.

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Mind Over Mountains

Trustees' Report for the Year Ended 31 May 2025

3 Year Strategy (continued)

6. Sustaining and growing the core: enabling the charity to grow successfully and sustainably through effective fundraising and judicious investment in our people and systems.

Many of the goals here, though unexciting in comparison to other elements, are foundational to the charity’s growth and development and we have made significant progress in their delivery.
We have continued to grow and develop our fundraising capabilities, from trust fundraising for our programme delivery to corporate and individual support for our core functions.
We have completed our website development and enhancement of our booking process and user experience. Although this work is never entirely complete, our website is now an important component of how positively we are viewed by participants and stakeholders alike.
We have successfully delivered our new CRM system, using Beacon, and upgraded our financial accounting software to Xero.
We have continued to develop our volunteer strategy and now have a significant number of outstanding volunteers, supporting both our programmes and core functions.

Financial Review

The charity’s income of £399,550 was £157,144 (65%) higher than the previous year and £61,537 above the budget set for the year.

This was driven by a £183,787 increase in donations (particularly grants from charitable trusts and foundations, corporate donations and sponsored fundraising challenges by our supporters). This was partially offset by £28,397 less income from activities (primarily our income from commissioned programmes and income from open participants) was lower, partly due to the timing of our retreats with the College of Paramedics, one fewer commissioned event in the year and an increase in the number of open retreat bursary participants.

Total expenditure of £348,388 was £132,474 (61%) up on the previous year but just £30,119 above budget, as we invested in expanding our core teams to deliver the increased activity of the charity.

The trustees are pleased to report a £51,162 surplus, £24,670 above last year and £31,418 above the budget set for the year.

Reserves Policy

The charity's free reserves, excluding fixed assets, at the year-end were £74,924.

The trustees continue to affirm the reserves policy agreed in March 2023, to maintain a level of unrestricted reserves equivalent to between two and four months of budgeted operating expenditure. At the year end, the charity’s unrestricted reserves represented 2.8 months of budgeted operating costs, in line with this policy. As part of our sustainable growth, the charity aims to build its level of unrestricted reserves in line with its growth ratio, ensuring a prudent balance between financial resilience and delivery impact. As our programmes and reach expand, the level required to maintain this ratio naturally increases, and we continue to seek additional unrestricted support to strengthen our core capacity and maintain stability.

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.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr W Howarth Trustee 10[th] November 2025

Page 6

Mind Over Mountains Independent Examiner's Report to the Trustees of Mind Over Mountains for the Year Ended 31 May 2025

I report to the trustees on my examination of the accounts of Mind Over Mountains (the Trust) for the year ended 31 May 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and contents 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.

Tim de Borde FCA Independent Examiner Date 10 November 2025

32 High Street Wendover HP22 6EA

Page 7

Mind Over Mountains Statement of Financial Activities for the Year Ended 31 May 2025

Unrestricted funds £ 316,125 47,184 1,084 1,132	Restricted funds £ 34,025 - - -	2025 Total funds £ 350,150 47,184 1,084 1,132	2024 Total funds £ 166,363 75,581 - 462
365,525	34,025	399,550	242,406
(323,721)	(24,667)	(348,388)	(215,914)
41,804 -	9,358 -	51,162 -	26,492 -
41,804 33,120	9,358 12,720	51,162 45,840	26,492 19,348
74,924	22,078	97,002	45,840

The notes on pages 10 to 18 form part of these financial statements.

Page 8

Mind Over Mountains Statement of Financial Position For The Year Ended 31 May 2025

Unrestricted funds £ -	Restricted funds £ -	Total funds £ -	Total funds £ -
14,934 92,519	- 50,419	14,934 142,938	17,230 57,006
107,453 (32,529)	50,419 (28,341)	157,872 (60,870)	74,236 (28,396)
74,924	22,078	97,002	45,840
74,924	22,078	97,002	45,840
74,924	22,078	97,002	45,840
		22,078 74,924	12,720 33,120
		97,002	45,840

On behalf of the board

Mr W Howarth Trustee 10[th] November 2025

The notes on pages 10 to 18 form part of these financial statements.

Page 9

Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

1. General Information

Mind Over Mountains is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1190883. The principal address is 32 High Street, Wendover, HP22 6EA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

2.3. 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.

2.4. 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.

2.5. Resources Expended

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.

2.6. Tangible Fixed Assets and Depreciation

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:

Plant & Machinery - Over 3 years

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.8. 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.

2.9. 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.

Page 10

Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

2.10. 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.

3. Income from Donations and Legacies

Donations and gifts Grants Donations and gifts Grants	Unrestricted Funds £ 279,125 37,000 316,125 Unrestricted Funds £ 89,326 45,507 134,833	Restricted Funds £ - 34,025 34,025 Restricted Funds £ - 31,530 31,530	2025 Total Funds £ 279,125 71,025
			350,150
			2024 Total Funds £ 89,326 77,037
			166,363

The following grants are included within the total income from donations and legacies above:

The Waterloo Foundation Ramble Worldwide Outdoor Trust David & Ruth Family Charitable Trust The Clare Foundation Nineveh Trust The National lottery Buckinghamshire Community Foundation Chapman Charitable Trust YHA England & Wales	Unrestricted Funds £ 20,000 10,000 - 7,000 - - - - - 37,000	Restricted Funds £ - - 2,025 - 2,500 20,000 7,000 2,000 500 34,025	2025 Total Funds £ 20,000 10,000 2,025 7,000 2,500 20,000 7,000 2,000 500
			71,025

Page 11

Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

Unrestricted Funds £ 12,507 2,000 6,000 5,000 20,000 - - - - - - - -	Restricted Funds £ - - - - - 10,000 3,680 2,500 5,000 2,400 4,950 500 2,500	2024 Total Funds £ 12,507 2,000 6,000 5,000 20,000 10,000 3,680 2,500 5,000 2,400 4,950 500 2,500 77,037 2024 Unrestricted funds £	2024 Total Funds £ 12,507 2,000 6,000 5,000 20,000 10,000 3,680 2,500 5,000 2,400 4,950 500 2,500 77,037 2024 Unrestricted funds £
45,507	31,530

		-
		2024 Unrestricted funds £
			462
			2024 £ 15 68

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Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

7. Analysis of Expenditure

Charitable Activity Charitable Activity . Support Costs Employee costs: Wages and salaries Employers NI Employers pensions - defined benefits scheme Staff training Core team subcontractor costs Travel expenses General administration: Computer software, consumables and maintenance Insurance Postage Advertising and marketing costs Telecommunications and data costs Fundraising – Staging Events Legal fees Subscriptions Fundraising and Merchandise Costs Payroll fees Bank charges Other Office Costs Depreciation Sundry expenses Governance costs: Independent examiner's fees Accountancy fees	Activities undertaken directly £		Support costs (see note 8) £	2025 Total £ 348,388 2024 Total £ 215,914 2024 Charitable Activity £ 77,789 3,116 2,334 180 47,706 2,272 634 1,159 - 4,602 - - - 1,612 4,491 384 69 604 83 - 960 - 147,995
	108,871		239,517
	Activities undertaken directly £		Support costs (see note 8) £ 147,995 2025 Charitable Activity £ 99,913 4,845 2,540 750 93,758 3,573 6,421 1,425 383 2,870 251 12,479 2,400 1,025 1,028 478 883 - - 607 1,728 2,160 239,517
	67,919

8. Support Costs

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Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

9. Independent Examiner's Remuneration

Independent examination of the financial statements Other financial services	2025 £ 1,728 2,160 3,888	2024 £ 960 -
		960

10. Staff Costs

Staff costs were as follows:

Wages and salaries Social security costs Other pension costs (defined contribution)	2025 £ 99,913 4,845 2,540 107,298	2024 £ 77,789 3,116 2,334
		83,239

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

11. Average Number of Employees

Average number of employees during the year was: 3 (2024: 2)

12. Comparatives for the statement of financial activities

2. Comparatives for the statement of financial activities
Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Income from Activities Investments 5 EXPENDITURE ON: Charitable activities: 7 Charitable Activity NET INCOME Transfers between funds 17 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 17	Unrestricted funds £ 134,833 75,581 462	Restricted funds £ 31,530 - -	2024 Total funds £ 166,363 75,581 462
	210,876	31,530	242,406
	(198,101)	(17,813)	(215,914)
	12,775 11,648	13,717 (11,648)	26,492 -
	24,423 8,697	2,069 10,651	26,492 19,348
	33,120	12,720	45,840

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Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

13. Tangible Assets Cost As at 1 June 2024 As at 31 May 2025 Depreciation As at 1 June 2024 As at 31 May 2025 Net Book Value As at 31 May 2025 As at 1 June 2024 14. Debtors Due within one year Trade debtors Prepayments and accrued income Other debtors 15. Creditors: Amounts Falling Due Within One Year Other creditors Taxation and social security Accruals and deferred income 16. Deferred Income Deferred income movements in the year were as follows: Balance at the start of the period Income deferred in the current period Amounts released in income from previous periods Balance at the end of the period Deferred income relates to event booking fees received in advance.		2025 £ 4,881 7,702 2,351 14,934 2025 £ - 1,773 59,097 60,870 2025 £ 11,030 46,248 (11,030) 46,248	Plant & Machinery £ 404 404 404 404 - - 2024 £ - 17,230 - 17,230 2024 £ 9,260 - 19,136 28,396 2024 £ 21,460 11,030 (21,460) 11,030	Plant & Machinery £ 404
				404
				404
				404
				-
				-

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Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

17. Movement in Funds

Unrestricted funds General: General unrestricted fund Restricted funds Active Cheshire Friends of the Lake District St James's Place Capital Fund Derbyshire Mind Cumbria Community Foundation Alpkit Foundation Foundation Derbyshire Award 4 All Wales Chapman Charitable Trust King Cullimore Charitable Trust Nineveh Trust Outdoor Citizens - Keswick 2024 Regional Partnership Leads Total restricted funds Total funds	As at 1 June 2024 £ 33,120 196 724 1,307 2,543 4,950 500 2,500 - - - - - - 12,720 45,840	Income £ 365,525 - - - - - - - 20,000 2,000 7,000 2,500 500 2,025 34,025 399,550	Expenditure £ (323,721) - (724) (1,307) (2,543) (4,607) (500) (2,500) (4,393) (2,000) (2,497) (1,071) (500) (2,025)	As at 31 May 2025 £ 74,924 196 - - - 343 - - 15,607 - 4,503 1,429 - -
			(24,667)	22,078

			(348,388)	97,002

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Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

Unrestricted funds General: General unrestricted fund Restricted funds Active Cheshire Friends of the Lake District St James's Place Capital Fund Derbyshire Mind Cumbria Community Foundation Alpkit Foundation Foundation Derbyshire Outdoor Citizens Ramblers Holidays CT Big Give Total restricted funds Total funds	As at 1 June 2023 £ 8,697 916 - - - - - - - - 9,735	Income £ 210,876 - 3,680 2,500 5,000 4,950 500 2,500 2,400 10,000 -	Expenditure £ (198,101) - (2,956) - (2,457) - - - (2,400) (10,000) -	Transfers £ 11,648 (720) - (1,193) - - - - - - (9,735)	As at 31 May 2024 £ 33,120 196 724 1,307 2,543 4,950 500 2,500 - - -
	10,651	31,530	(17,813)	(11,648)	12,720
	19,348	242,406	(215,914)	-	45,840

Restricted Funds

Fund Name

Active Cheshire

Friends of Lake District

St Jame's Place Capital Fund

Derbyshire Mind Outdoor Citizens

Cumbria Community Foundation Alpkit Foundation Foundation Derbyshire Award 4 All Wales Chapman Charitable Trust King Cullimore Charitable Trust Nineveh Trust Regional Partnership Leads

Purpose of restriction

To fund bursary places for people from Cheshire to attend our events.

Towards open wellbeing walks in the Lake District

Bursary places on retreats and walks. The transfer relates to funding activities provided by the charity.

Open wellbeing walks in the Peak District.

Towards email and video follow-on resources for retreat and walk participants.

Towards accessible wellbeing walks for communities in NW Cumbria.

Open wellbeing walks in the Lake District.

Open wellbeing walks in the Peak District.

Open wellbeing walks in Wales.

Open wellbeing walks generally.

Open wellbeing walks in the Chilterns.

Open wellbeing walks in the Lake District.

Funding for partnership leads in Wales, North, Midlands, South-East England.

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Mind Over Mountains Notes to the Financial Statements (continued) for the Year Ended 31 May 2025

18. Related Party Disclosures

Remuneration and benefits received by key management personnel

Key management personnel received compensation of £58,800 (2024: £64,737)

Trustee expenses

During the year one trustee was paid a total of £624 in respect of travel (2024: £513).

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