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2024-08-31-accounts

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

for the period ending 31st August 2024

REGISTERED CHARITY NUMBER: 1190929

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Open Trail Report and Financial Statement for the period ending 30[st] August 2024 Registered Charity Number 1190929

CONTENTS

Page
Trustees’ annual report 3-9
Independent Examiner’s report 10
Statement of financial activities 11
Balance sheet 12
Notes to the accounts 13-25

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Trustees’ Report for the year end 31[st] August 2024

The Trustees present their report with the financial statements of the charity for the year ended 30[st] August 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s Trust Deed and the Charities Act 2011.

Charity Objectives

In March 2024 our charity objectives were simplified to gain greater focus and produce stronger outcomes.

Objectives until March 2024:

  1. To advance the education of the UK public in topics of cycling, health and the environment.

  2. To advance health for the public benefit by educating the public about the health benefits of cycling, Forest School, and an active lifestyle.

  3. To help young people, especially but not exclusively through leisure time activities, so as to develop their capabilities that they may grow to full maturity as individuals and members of society.

  4. To promote social inclusion for the public benefit by preventing people from becoming socially excluded through lack of affordable transport alternatives and training, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

  5. To develop the capacity and skills of the members of the socially economically disadvantaged people in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

  6. The promotion of community participation in healthy recreation in particular by the provision of facilities for cycling and Forest School.

Objectives since March 2024:

  1. To advance health for the public benefit by educating the public about the health benefits of cycling, Forest School, getting outside, and an active lifestyle.

  2. To help young people, especially but not exclusively through leisure time activities, to develop their capabilities that they may grow to full maturity as individuals and members of society.

  3. To develop the capacity and skills of the members of the socially economically disadvantaged people, through cycling and forest school, in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

  4. The promotion of community participation in healthy recreation in particular by the provision of facilities for cycling and Forest School.

Open Trail (www.opentrail.co.uk); a registered charity (1190929) established to encourage children and young people, of Worcestershire and the West Midlands, to strive for more than they think possible, despite their own personal circumstances. We use cycle coaching and forest school to provide personal development opportunities for disadvantaged children and young people to develop their self-confidence, work ethic, emotional resilience and team working through the completion of small, achievable tasks. We enable them to achieve new things and find out what they are really capable of. We encourage them to apply these skills in other scenarios e.g. home, their community and school, to empower them to build a better future for themselves and raise their aspirations.

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Trustees’ Report for the year end 31[st] August 2024

Our aims are to enable children and young people to develop:

Our services

Our mission is to raise the aspirations of young people through motivation, enjoyment, stimulating their curiosity and engaging their bodies in active pursuits.

Public Benefit

Open Trail’s activities meet the public benefit by providing children and young people and the wider community with a range of services that they may otherwise not be able to access.

Through engagement with its services children and young people grow in confidence, resilience and build their aspirations. This puts them in a stronger position to face challenges in their lives, make the most of positive opportunities, and resist negative influences. This enables them to make a positive contribution to their community, develop essential life skills and grow into adulthood comfortably.

The services Open Trail offers to its community are wide ranging and adaptable to meet the needs of the client group and the ever-changing world we live in. Open Trail regularly takes on feedback from its community and adapts to the needs of the people and environment in which it operates.

Achievements and Performance

September 2023-August 2024 has been another overwhelming year of development for Open Trail with increased growth and reach. 2023 was a landmark year as we finally opened Burlish Bike Park in July 2023. The year we report on now saw the first year of the bike park in use, exceeding its initial footfall expectations by over 500% (estimated footfall: 1000 individual riders; actual footfall: 5037 individual riders)

September-December 2023- The autumn school term saw bookings for learn to ride, cycling progression courses, balanceability, Dr Bike, forest school and school holiday engagement activities such as mountain bike coaching and 1:1 learn to ride lessons We had 9 coaches deliver across 21 schools and 2 community groups during this period. Burlish Bike Park was open every evening after school until dusk, with good numbers at all times. Our very own forest school site at Burlish Bike Park, called The Cubhouse was born, opening in October 2023, and proving a big hit already. Burlish and the Cubhouse hosted a very popular Christmas party and wreath making workshop. A new group called Nature Babies has also set-up as a social prescribing group in the woods.

January- April 2024 - The spring school term saw bookings for learn to ride, cycling progression courses, balanceability, Dr Bike, forest school and school holiday engagement activities such as mountain bike coaching, cycling progression courses and 1:1 learn to ride lessons. We had 11 coaches deliver across 17 schools and 9 community groups. We also saw the delivery of our interschool cycling event to over 10 schools in its second year.

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Trustees’ Report for the year end 31[st] August 2024

Burlish Bike Park actually got busier in the winter; its mud free trails, hot food and warm Clubhouse (with support from Welcome-Warm Space funding) helped get more people outside in the winter and create a community atmosphere in the bleakest time of the year. Burlish also hosted a successful series of evening bike maintenance sessions. The Cubhouse had a site rest period in January. Following this, The Cubhouse doubled its delivery from just Tuesday mornings to Tuesday and Thursday mornings from February at 80-100% capacity.

May-August 2024 - The summer school term saw bookings for learn to ride, cycling progression courses, balanceability, Dr Bike, cycle celebration days, forest school and school holiday engagement activities. We had 8 coaches deliver across 13 schools and 3 community groups during this period.

In terms of individual children worked with in our activities, totals were:

----- Start of picture text -----
2021/2022 2022/2023 2023/2024
Number of children who learned to ride 1135 1122 1171
for the first time
Number of bikes repaired for free 451 110 112
Number of children worked with in 2497 1169 979
other programs
Number of children engaged in forest 352 780 515
school activities
Number of people ridden Burlish Bike 0 1535 5027
Park
Total unique beneficiaries 4435 4716 7505
----- End of picture text -----

Support by grant funding

We aimed to decrease our reliance on grants and become more reliant on revenue generating activity every year. The drop in financial independence last year was due to the large capital grants needed to build Burlish Bike Park. In 2023/2024 63% (2023: 20%; 2022: 32%) of our income was from revenue generated by our own activities and 37% (2023: 80%; 2022: 68%) was from grants/donations.

We would like to give thanks to all our grant funders this year.

Active Herefordshire and Worcestershire- thank you for supporting us in expanding our activity delivery and training our staff.

Cycling UK’s Big Bike Revival- thank you for the 8th year that we have been part of your program which led to the delivery of funded bike repairs, cycling lessons and led rides in our local region.

Garfield Weston- thank you for core costs support to enable expansion of activities and our bike park.

Grantham Yorke: we give thanks for helping us deliver of learn to ride lessons to disadvantaged children/young people.

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Trustees’ Report for the year end 31[st] August 2024

Hobson Trust: thank you for your assistance with capital build costs of Burlish Bike Park.

Peter Harrison Foundation: thank you for essential support with our core costs to support our intense growth period.

Postcode lottery: we give thanks for helping us deliver of learn to ride lessons to disadvantaged children/young people.

Public Health England: we give thanks for our kissing gate and improved community access

Public Health England: thank you for enabling us to pilot our personal development programs for disaffected young people at Burlish Bike Park.

Severn Trent Water Community Foundation- thank you for helping us develop Burlish Bike Park Outdoor Community Centre so we can make the most of our new woodland by increasing the projects it can deliver as a community centre.

SJP Foundation: thank you for enabling us to purchase 10 bikes and accessories for SEND children.

Sport England- we give thanks for being our primary grant for developing Burlish Bike Park, for your support during the planning process and helping us manage the project.

Welcome-Warm Spaces: we give thanks for your assistance with heating costs at our community centre space at Burlish Bike Park

Wooden Spoon: thank you for enhancing our access for young people with physical disabilities at Burlish Bike Park.

Worcestershire Community Foundation: thank you for your support engaging disaffected youth at Burlish Bike Park

Wolfson Foundation- thank you for enhancing the Burlish Bike Park project so we can provide more social prescribing/mental health programs at Burlish Woodland

Our community- huge thank you to everyone who has pulled together to make Burlish Bike Park a huge success in its first year, thank you to our kind donors, our volunteers, our volunteer tradespersons for their work and their knowledge. It has been a huge community effort and we could not have done it without you.

Forest school

Our forest school provision has reduced in schools, we only provided forest school in one school during this period, we would like to grow this between 2024 and 2026 to three schools. We are also exploring what Forest School provision we can create at Burlish Bike Park site. We are still working, although not in person, with our partners Flatpack Forest School with our old site at Kinver Edge.

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Trustees’ Report for the year end 31[st] August 2024

National Awards 2023/2024

----- Start of picture text -----
Date Award/ Recognition
November ‘23 Oborski “No Barriers” award for inclusivity for disabled members of the
community.
December ‘23 Sports Personality of The Year Unsung Hero Award for the West Midlands
which lead to numerous television and radio appearances.
January ‘24 Burlish Bike Park became the UK’s first Limitless Club in mountain biking
(Limitless is British Cycling’s recognition for disability cycling).
February ‘24 A local group “Monday Night Group” (based in Stourport) presents an
awardsevening to local community groups who are recipients of their grant
scheme. Over 120 local groups were represented. Burlish Bike Park were
the only group to have a standing ovation and rapturous applause when
presented with their award
July ‘24 Burlish Bike Park was voted top 4 Bike Park in the UK, second best Bike
Park in England in the prestigious I-Ride Bike Trail of the Year Awards 2024.
----- End of picture text -----

Project Burlish Bike Park

Burlish Bike Park opened on 7th July 2023, thus this accounting year saw its first year of delivery. After 3 years of turbulence around planning permission processes, ecological and archaeological barriers, extensive fundraising, public engagement and construction management we have built Worcestershire’s and the West Midland’s first mountain bike park! The bike park has far exceeded all expectations; estimated footfall, 1000 riders, actual footfall 5037 with over 50% taking up annual membership. Local police say they have seen a notable reduction in youth related crime since we opened, local teachers report greater ease of reaching their hardest to reach pupils thanks to bike park engagement and local people whether riders or neighbours say they are proud of Burlish Bike Park and feel greater pride and love of their home town because of it. Indeed, the three members of Burlish Bike Park management team struggle to walk into local schools, public spaces, or community groups without having someone say how much they appreciate all the work put in and what a positive difference the site has made to someone in their lives.

Financial Review

The charity aims to maintain sufficient funds so that its charitable activities can continue to be provided without disruption. During the period, the charity received income of £253,689 (2023: £378,829) and incurred expenditure of £201,192 (2023: £93,979) generating a surplus of £52,497 (2023: £284,850). The surplus comprises of £41,229 (after transfers between funds of £2,222) in relation to unrestricted funds and surplus of £11,268 in relation to restricted funds leaving £364,465 and £50,799 unrestricted and restricted funds respectively at the end of the period.

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Trustees’ Report for the year end 31[st] August 2024

Reserves Policy

Open Trail will keep sufficient reserves so that it can honour its commitments to its funders and to ensure its beneficiaries’ welfare. To achieve this Open Trail aims to keep 4 months of running costs as general “free” funds along with a further £30,000 in relation to contingency expenditure for Burlish Bike Park.

At the end of the financial period free reserves (unrestricted funds less tangible fixed assets and any designated funds) were £106,660 (2023: £36,164). This reflects the success of the Bike Park development and has surpassed the £69,000 budgeted target. Those leading the charity continue to actively monitor its levels of free reserves to consider optimization for public benefit.

Principle Funding Sources

Funding currently comes from a range of funders (as listed above), alongside private trading with schools, private trading through Burlish Bike Park, donations and contributions from the pubic and private companies. The vast majority of funding is designated to specific project work and is restricted to this purpose.

Plans for the Future

Burlish Bike Park is now well cemented in the community with good local awareness, local, regional and national reach. It has put Open Trail at the forefront of the local community enabling us to widen our work with other groups and expand into adult provision. For 2024/2025 we aim to attract more disaffected young people to the site as although footfall is high it isn’t catching enough disadvantaged children as it could. The first 12 months, however, we have developed the right atmosphere, community ethos and ethics thus a great structure to enable disaffected young people to be part of a strong community and benefit from it. Now we want to provide equipment, more coaching, more opportunities for young people who could greatly benefit from our vibrant, positive, supportive community site and the wider mountain bike community.

Our work with schools has stabilized this year, following growth in previous years. We have spent the year putting greater emphathise on our policies, procedures, staff training and resource management to ensure we can grow again in 2024/2025 whilst improving the quality of our delivery with growth rather than risking a quality reduction. We have continued to gain feedback from our beneficiaries and wider community to ensure we are still reaching their need. We have started to work more collaboratively with other groups so we support each other locally.

For 2024/2025 we aim to employ more coaches to reach more schools and community groups. We have develop our Trustee board this year, recruiting more and broader expertise, we would like to add another Trustee to the board in the next 6 months.

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Trustees’ Report for the year end 31[st] August 2024

Structure, Governance and Management

Governing Document

The charity is controlled by its governing document, a Trust Deed, and is registered with the Charity Commission. The trustees who served during the year were:

Charity’s principal address

The charity’s principal address is 54 Holmcroft Road, Kidderminster, DY10 3AG.

Recruitment and appointment of new trustees

Potential trustees can apply for the position and by interviewed by the Board of Trustees. New trustees receive training which covers their obligations as trustees, the main documents which set out the operational framework for the charity and the current financial position.

Administration of the charity

The Board of Trustees delegate day-to-day responsibilities to the charity’s Founder and CEO, Hannah Escott who manages a team of mainly freelance staff and some volunteers to deliver the charity’s objectives.

The trustee’s report was approved by the Board of Trustees.

Tamazin Randle Trustee, Chair

DATE: 16/06/2025

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Trustees’ Report for the year end 31[st] August 2024

I report to the trustees on my examination of the accounts of Open Trail for the year ended 31[st] August 2024.

Responsibilities and Basis of Report

As the charity’s trustees of the charity 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 charity’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 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 Act; or

  2. The accounts do not accord with those records.

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.

Carrie Louise Stokes FCA

Spotlight Accounting Limited

Market Chambers, 2b Market Place, Shifnal, Shropshire, TF11 9AZ

DATE: 17/06/2025

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Statement of financial activities (incorporating income and expenditure account) for the year ended 31[st] August 2024

All of the above results are derived from continuing activities.

There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

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Balance sheet

As at 31[st] August 2024

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Tamazin Randle Dianne Escott Trustee, Chair Trustee DATE: 16/06/2025 DATE: 17/06/2025

The attached notes form part of these financial statements.

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Notes to the financial statements

for the period ended 31[st] August 2024

1. Accounting policies

a. Basis of preparation

The financial statements of the CIO have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice appliable 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) – (Charities SORP FRS 102).

The financial statements have been prepared to give a “true and fair” view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a “true and fair view”. This departure has involved following Charities SORP FRS 102 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 (SORP 2005) which has since been withdrawn.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

b. Going concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

c. Income

Income is recognized when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probably that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether “capital” grants or “revenue” grants, is recognized when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met.

d. Donations of gifts, service and facilities

Donated professional services and donate facilities are recognized as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognized.

On receipt, donated gifts, professional services and donated facilities are recognized on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognized in expenditure in the period of receipt.

e. Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

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Notes to the financial statements

for the period ended 31[st] August 2024

f. Expenditure and irrecoverable VAT

Expenditure is recognized once there is a legal or constructive obligation to make a payment to a third party. It is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g. Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities and include back-office costs and governance costs which support the charitable programmes and activities. These costs have been allocated between relevant activities. The bases on which support costs have been allocated are set out in the expenditure note.

h. Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

i. Stock and work in progress

Stock is valued at the lower of cost and net realisable value.

j. Debtors

Trade and other debtors are recognized at the settlement amount due after any trade discount offered.

k. Cash at bank and in hand receivable/payable within one year

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l. Creditors and provisions

Creditors and provisions are recognized where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognized at their settlement amount after allowing for any trade discounts due.

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Notes to the financial statements

for the period ended 31[st] August 2024

m. Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

n. Employee benefits

Any employees are classed as temporary workers. When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

The charity does not operate any work-place pension scheme in the period under review as no employee has exceeded the statutory earning threshold.

o. Judgements and key sources of estimation uncertainty

No judgements have been made in the process of applying the above accounting policies and there are no key sources of estimation uncertainty.

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Notes to the financial statements for the period ended 31[st] August 2024

2. Income from donations and legacies

Donations of £15,477 in 2023 were made up of £3,499 unrestricted and £11.978 restricted funds.

3. Income from charitable activities

In 2023, all charitable activities were unrestricted.

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Notes to the financial statements

for the period ended 31[st] August 2024

4. Analysis of expenditure

Of the total expenditure, £117,482 (2023: £64,516) was unrestricted and £83,810 (2023: £29,463) was restricted.

5. Net income/(expenditure) for the year

This is stated after charging / (crediting):

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Notes to the financial statements

for the period ended 31[st] August 2024

6. Analysis of staff costs, trustee remuneration and expenses and the cost of key management personnel

Staff costs were as follows:

No employee earned £60,000 or more (2023: £nil).

The key management personnel of the charity is considered to be the charity’s Founder and CEO, who is the daughter of the one of the Trustees. The service is outsourced and amounted to £42,090 (2023: £30,810) during the period. The CEO made available to the charity £300 (2023: £25,000) in order to support cashflow in relation to the Burlish Bike Park development during the period. At the period end, £nill (2023: £79) was still outstanding as is reported in note 11. No interest was payable on this loan.

The charity trustees were not paid and did not receive any other benefits from employment with the charity in the period (2023: £nil). No trustees were reimbursed expenses during the period (2023: £nil). No charity trustee received payment for professional or other services supplied to the charity (2023: £nil).

The average headcount of staff employed during the year was 3 (2023: nil).

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Notes to the financial statements

for the period ended 31[st] August 2024

7. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

8. Tangible fixed assets

All of the above assets are used for charitable purposes.

No land has been valued in respect of Burlish Bike Park or included in the cost reported above. This land has been donated to the charity but title has not yet been legally transferred.

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Notes to the financial statements for the period ended 31[st] August 2024

9. Stock

10. Debtors

11. Creditors

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Notes to the financial statements for the period ended 31[st] August 2024

12. Movement in funds

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Notes to the financial statements for the period ended 31[st] August 2024

Purposes of restricted funds

Each of the restricted funders is described in more detail below. Where expenditure was more than income transfers have been made from general funds. The transfer in relation to Burlish Bike Park funds represents the depreciation charge in line with its estimated useful economic life.

Sport England: capital build costs of Burlish Bike Park

Sport England - Places & Spaces matched funding: To improve places and spaces for sport and physical activity, part of

Severn Trent Water Community Foundation: capital build costs of Burlish Outdoor Community Centre

Wolfson Foundation: capital build costs of Burlish Bike Park and Outdoor Community Centre

Peter Harrison Foundation: CEO and business development to support expansion of activities and bike park

Active Herefordshire and Worcestershire : cycle coaching delivery, organisation development and staƯ training

Big Bike Revival:

Worcestershire Community Foundation: disa�ected youth support at Burlish Bike Park

Postcode lottery: delivery of learn to ride lessons to disadvantaged children/young people

Grantham Yorke: delivery of learn to ride lessons to disadvantaged children/young people

SJP Foundation: purchase 10 bikes and accessories for SEND children

core costs support to support expansion of activities and bike park

Hobson Trust: capital build costs of Burlish Bike Park

Public Health England: to improve community access

Public Health England – Schools program: personal development programs for disa�ected young people at Burlish Bike Park

Welcome-Warm Spaces: heating costs for community centre at Burlish Bike Park

Wooden Spoon: enhanced access for young people with physical disabilities at Burlish Bike Park

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Notes to the financial statements

for the period ended 31[st] August 2024

13. Analysis of net assets between funds

Analysis of net assets between funds (prior year)

14. Related party transactions

There are no other related party transactions that have occurred during the period, other than those already referenced in note 6.

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Notes to the financial statements for the period ended 31[st] August 2024

15. Statement of financial activities (prior year)

24

Notes to the financial statements for the period ended 31[st] August 2024

16. Movement in funds (prior year)

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