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2022-12-31-accounts

ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1195857

Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS

1

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

CONTENTS

Page 3 Legal and Administrative Information
Pages 4 to 6 Trustees' Report
Page 7 Statement of Financial Activities
Page 8 Balance Sheet
Pages 9 to 14 Notes to the Financial Statements
Page 15 Independent Examiner's Report

2

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1195857 DATE OF REGISTRATION 21st September 2021 START OF FINANCIAL PERIOD 1st April 2022 END OF FINANCIAL PERIOD 31st December 2022 TRUSTEES AT 31ST DECEMBER 2022 Andrew Higson Adam Thistlewaite Scott Robertson Nicole Cannon Lynn Robinson Richard Bailey LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 21st September 2021

OBJECTS

The provision of facilities for and the organising of open-air recreation activities such as climbing, walking, paddle sports, biking and the outdoors in general throughout the UK with the object of improving health (particularly mental health), and in the interest of social welfare. Advancing the education of the public in subjects relating to the health benefits (particularly mental health) of outdoors recreation pursuits.

CORRESPONDENCE ADDRESS 24 Broadgate Almondbury Huddersfield HD5 8HW PRIMARY BANKERS Lloyds Bank Plc 25 Gresham Street London EC2V 7HN INDEPENDENT EXAMINERS Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS

3

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

TRUSTEES' REPORT

FOR THE PERIOD ENDED 31ST DECEMBER 2022

Structure, Governance, and Management

The charity was registered as a CIO Foundation on 21st September 2021 and is managed by 6 appointed trustees.

Method of Recruitment and Appointment of Trustees

Trustee must be appointed by a resolution passed at a special meeting of the charity trustees.

Objectives and Activities

The Charity's Objects

The provision of facilities for and the organising of open-air recreational activities such as climbing, walking, paddle sports, biking and the outdoors in general throughout the UK with the object of improving health (particularly mental health), and in the interests of social welfare.

Advancing the education of the public in the subjects relating to the health benefits (particularly mental health) of outdoor recreational pursuits.

The Charity's Main Activities

Blackdog Outdoors is a charity that supports and promotes a re-connection with nature to improve mental health and wellbeing. We achieve this through organised events that we plan and run and are free to attend by those affected by poor mental health. Our events are free to attend (apart from navigation and mountain skills courses), are led by qualified outdoor professionals, and supported by Mental Health First Aid trained volunteers, to create a safe and supportive environment.

Public Benefit Statement

Blackdog Outdoors is committed to the mental health and wellbeing of people through a reconnection with nature.

Our events, delivered by qualified outdoor professionals and supported by Mental Health First Aid trained volunteers, allow the attendees to engage in outdoor recreation with confidence, in turn meeting like-minded people, and learning how to access the outdoors responsibly.

Achievements and Performance

Our reporting period commenced on 1st April 2022, and we were able to engage with 1,089 attendees across 148 events, an average of 7 attendees per event.

The 148 events delivered in our 2022 reporting period can be summarised as:

Of the 148 events, 80% were delivered in England, 7% in Scotland, and 13% in Wales.

Blackdog Outdoors gained funding from various sources, which was used to deliver events to support various service user groups. These groups include:

4

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

TRUSTEES' REPORT (Continued)

FOR THE PERIOD ENDED 31ST DECEMBER 2022

The Charity received the following recognition for its work during the reporting period:

----- Start of picture text -----
Recipient Awarding Body Award Outcome
Andrew Higson Mountain Training Volunteer of the Year - Winner
----- End of picture text -----

Recipient
Andrew Higson		 Awarding Body
Mountain Training		 Award
Volunteer of the Year -		 Outcome
Winner
Association Wellbeing
Blackdog Outdoors Head Outside Ways to Wellbeing Winner

The charity expects to deliver at least the following core activities in the 2023 reporting period:

In addition, we will be providing further events to support service user groups that include:

Financial Review

The total incoming resources for the financial period were £48,182, of which all is unrestricted funding.

During the financial period the Trustees of Blackdog Outdoors (Registered Charity Number 1189191) transferred operations and the assets and liabilities from the unincorporated entity to the new Charitable Incorporated Organisation, Blackdog Outdoors (Registered Charity Number 1195857). The total funds transferred during the financial period were £26,696.

The net incoming resources for the financial period were £12,407, of which all is unrestricted funding.

Our total resources expended for the financial period were £35,775, which left a surplus of income over expenditure of £12,407 to be carried forward into 2023/24. The total net assets held by the Charity as at 31st December 2022 were £39,103.

The trustees have assessed the charity's ability to continue for at least 12 months from the date that the accounts were approved. There is no concern regarding the charity's ability to continue operating.

Reserves Policy

The charity has no reserves but has a healthy bank balance, and sufficient funding to cover our activities during the next financial year. The trustees are, however, currently working to formalise a reserves policy to ensure sustainability for future years.

Going Concern

The trustees are satisfied that there are no concerns or uncertainties about the charity's ability to continue delivering its activities.

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.

Trustee Renumeration and Benefits

No trustees received renumeration or benefits during the reporting period.

5

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BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31ST DECEMBER 2022

Notes
INCOMING RESOURCES
Incoming Resources from Generated Funds
Donations, Grants & Legacies
3a
Activities for Generating Funds
3b
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
Costs of Generating Funds
Cost of Charitable Activities
4a
Governance Costs
4b
TOTAL RESOURCES EXPENDED
NET INCOMING (OUTGOING) RESOURCES
Funds Brought Forward
Transfer of Funds
17
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2022
2021/22
£
£
£
£
41,604
-
41,604
-
6,578
-
6,578
-
48,182
-
48,182
-
35,025
-
35,025
-
750
-
750
-
35,775
-
35,775
-
12,407
-
12,407
-
-
-
-
-
26,696
-
26,696
-
39,103
-
39,103
-

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 9 to 14 form part of these financial statements.

7

8LACKDOG OUTI)OORS IChaFiiable Inc￿E￿al￿ U[ganwi￿) BALAPICE SHEET AS AT 31ST ￿CEmBER 2022 Totsl 31-VX-11 Toithl 41.Maf.44 Note Flx•d InvÉsimBrnS Tot1 FIK&d Curronl AKs•t4 tDiors & Piepaymerrfs 39.853 J9,053 Totil Curr•nt A￿1& 3•M5J Cr•dkor&. ArtKWMts 710 NETCURlItPlT ASSETS 3•.lOJ )9,103 TOTAL ASSET8 ksg 110b￿u￿3 102 cr•d￿0r., ArntyJrt In th . yp.hr IIET A&IETJ unds01th• Chv51y GO￿T81 Funds ReStr￿le0 Funds 103 103 Toial F￿nd TnLvJMX fdn... .. . . SW on ihe beWtyTnw••.......... ............ ........ ..........

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

▪ the charity becomes entitled to the resources;

▪ the trustees are virtually certain they will receive the resources; and

▪ the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

Contractual Income and Performance Related Grants

This is only included in the SOFA once the related goods or services has been delivered.

Gifts in Kind

Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.

Donated Services and Facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Investment Gains and Losses

This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

9

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST DECEMBER 2022

1. ACCOUNTING POLICIES (continued)

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants with Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants Payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Investments

Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.

Unrestricted funds

These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.

Restricted funds

These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.

Designated funds

These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.

Fixed Assets

Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

Depreciation Expense

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:

Fixtures, Fittings and Equipment

25% - Reducing Balance Basis

2. TANGIBLE FIXED ASSETS

The CIO held no fixed assets during this or the previous financial period.

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31st December 2022 : None

31st March 2022 : None

10

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST DECEMBER 2022

3. INCOMING RESOURCES

Note
a) Donations, Grants & Legacies
Gifts & Donations
Grants Received
b) Activities for Generating Funds
Professional Services
4. RESOURCES EXPENDED
a) Cost of Charitable Activities
Advertising & Publicity
Equipment Costs
Office Costs
Service Provision - Community Support
Service Provision - Introductory Events
Service Provision - Professional Services
Staff Costs
12
Training Costs
Website Costs
b) Governance Costs
Independent Examiners Fees
9		 Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2022
2021/22
£
£
£
£
26,604
-
26,604
-
15,000
-
15,000
-
41,604
-
41,604
-
6,578
-
6,578
-
6,578
-
6,578
-
Unrestricted
Restricted
TOTAL
TOTAL
Funds
Funds
2022
2021/22
£
£
£
£
347
-
347
-
500
-
500
-
15
-
15
-
18,151
-
18,151
-
5,065
-
5,065
-
4,485
-
4,485
-
4,155
-
4,155
-
516
-
516
-
1,790
-
1,790
-
35,025
-
35,025
-
750
-
750
-
750
-
750
-

11

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST DECEMBER 2022

5. RESTRICTED FUNDS

The CIO held no restricted funds during this or the previous financial period.

6. INVESTMENTS

The CIO held no fixed assets investments during this or the previous financial period.

7. CASH AT BANK AND IN HAND

Unrestricted Restricted Total
Total
Fund Fund 31-Dec-22
31-Mar-22
£ £ £
£
Cash at Bank & in Hand 39,853 -
39,853
-
39,853 -
39,853
-
8. DEBTORS AND PREPAYMENTS
Sundry Debtors		 Unrestricted
Fund
£
-		 Restricted
Fund
£		 Total
Total
31-Dec-22
31-Mar-22
£
£
-
-
-
- -
-
-
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Independent Examiners Fees		 Unrestricted
Fund
£
750		 Restricted
Fund
£		 Total
Total
31-Dec-22
31-Mar-22
£
£
-
750
-
750 -
750
-

10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The CIO held no long term liabilities during this or the previous financial period.

11. NET ASSETS BETWEEN FUNDS

Fixed Asset Investments
Net Current Assets
Long Term Liabilities		 Unrestricted
Restricted
Total
Total
Funds
Funds
31-Dec-22
31-Mar-22
£
£
£
£
-
-
-
-
39,103
-
39,103
13,792
-
-
-
-
39,103
-
39,103
13,792

12

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST DECEMBER 2022

12. STAFF COSTS AND NUMBERS

TOTAL
2022
£
Gross Wages, Salaries & Fees
4,155
Employer's National Insurance Costs
-
Pension Contributions
-
4,155
Employees who were engaged in each of the following activities:
TOTAL
2022
Charitable Activities
1		 TOTAL
2021/22
£
-
-
-
-
TOTAL
2021/22
Nil

The Charity employed staff on a Self-Employed basis during the financial period and is therefore not liable for their National Insurance and Pension Costs. No employees received emoluments in excess of £60,000.

13. TRUSTEES AND OTHER RELATED PARTIES

No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.

14. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

15. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.

16. PUBLIC BENEFIT

The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.

13

BLACKDOG OUTDOORS

(Charitable Incorporated Organisation)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST DECEMBER 2022

17. TRANSFER OF FUNDS

The Trustees of Blackdog Outdoors (Registered Charity Number 1189191) sought guidance and advice and have agreed to register the Charitable Incorporated Organisation, Blackdog Outdoors (Registered Charity Number 1195857). All assets and liabilities were transferred from Blackdog Outdoors (Registered Charity Number 1189191) to Blackdog Outdoors (Registered Charity Number 1195857) during the financial period ended 31st December 2022 and the assets and liabilities transferred are as follows:

Fixed Assets
Tangible Assets
Current Assets
Debtors & Prepayments
Cash at Bank and in Hand
Total Current Assets
NET CURRENT ASSETS
TOTAL ASSETSless current liabilities
NET ASSETS
Funds of the Charity
General Funds
Restricted Funds
Total Funds Transferred
Creditors:amounts falling due within one year		 Unrestricted
Restricted
Total
Funds
Funds
24-Nov-22
£
£
£
-
-
-
-
-
-
26,696
-
26,696
26,696
-
26,696
-
-
-
26,696
-
26,696
26,696
-
26,696
26,696
-
26,696
26,696
-
26,696
-
-
-
26,696
-
26,696

14

BLACKDOG OUTDOORS (Chantsble IrwrFM)rated Organtsabonl INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Repjrt to the trusteesl mombws of 818ckdc#J Outdom on Ihe &C￿nts for perKA ended 31st t￿mtser 2022 set out on pages 7 to 14. R¢w¢tlv? responslbilitS•s of trust8•s and gx4mln•r The charitys trustees are resp)nslble for the preparation of the acc¢wnts. The ¢harity's trustees ￿nSider that an audit is not required for this yeaf undor section 144 of the Charities Act 2011 (the Charitie5 Acll and that an independent examinab'on is n88d8d. 11 Is my reBponsibility to.. examine thg accounts under Section 145 of tho Charitw A follow the procedures laid down in thg ggnefal Direct￿n5 given by ts Charity Commtssion lundw 88don 1451511bl of the Charities Acl. and 8tste whether partkular mallers have come to my attent Ba•1• of Ind•p•nd•nt •xamln•rf• st•t•m•nt My examination was carriad ¢)ut In accordance vAth ger*rnl tMrg¢tions gNen by the Charity Commission. An examination Includ85 8 review of th8 accounllThJ r8cords kepl by thg charity and a compartson of the accounts pr85entgd with th08e r8cords. It alw Includes Consideratic￿ of any unusual Itgms or disdosures in the accounts, and seeking explanations from the trust￿ ¢oncemirwJ any such matteT5. The procedLtres undertaken do nol pmwde all the ovidanco that would ba r8qulrèd in an audrt. and con8equently no orxnion 1$ gwon a¥ io whether tho ￿Lo￿ntS wos¢nt • 'tr￿ and fair. viow and the roport is Ilmiled lo those matters set out in the $tstement tthv. Ind•p•nd•nt •xam5ner's stat•m•nl In connection wth my examination. no matter ho8 come io my attention.. which gives rne reasonable cause to tdi•v• that in any m3terial respect, the fequirements.. lo keep accountlng rewrd¥ in accordar￿e wrth sectknn 130 01 the cha￿lIeS Act., and to preparo accounts which accord wth the ac¢ounting records and cJ)mply with th8 accounting roqulrgmgnt$ of tho Charit￿$ hav& not bean mat: or lo which. in my 05inion. attention should be drawn In order to enabl& a woper uThJ8rstsnding of th8 accounis to bg reached. K. Collaku Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Su55ex P018 8TS Oate.. 13th OctoLw 2023