Charity number- 1195877
THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Armstrongwatson.
Accountants, Business G Finanoal Advisers

THE CHRISTIAN O[￿D00R PURSUITS TRUST CIO
CONTENTS
Page
Referenc• and administrative detsils of the CIO. its Tn￿ta•S and advise
Trustees. report
Inde￿ndent examinerf$ r¢p¢rt
Statgment of financial activitiès
9-10
Balance sh••t
12
Notes to the finan¢lal statsments
13-24

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CIO. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 OECEMBER 2024
Tru$t88s
Mr K M Rigg, Chair
Mr AW Oxley, Trustee
Mr J S Gaun( Trustee
Mr S Brarthwdite, Trustee
Ms C E Leggett, Trustee
Mr L Potts. Trustee
Ms C Amold, Trustee (appointed 19 October 2024)
Ms M Jackson. Trustee (appointed 19 October 2024)
Charity registered
number
1195877
Prfn¢ipal office
Bassenfell Manor Chrislian Centre
Bassenthwarte
Keswck
Cumbria
CA12 4RL
Page 1

THE CHRISTIAII OUTI)OOR PURSUITS TRUST CIO
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The TTUStees P￿sent their annual report togetherbwth the finanrial statements of the CIO for the year 1 January
2024 to 31 December 2024.
Objedives and activities
a. Policies and objectives
The purposes of the CIO are the promotion and advancement of the Christian faith for the benefft of the public in
ac¢ordan¢e wrth the Statement of Faith. primarity. but not exdu%vety, by pwding..
lal facilitie5, instruction (including courses) and superwsion for outdoor pursuits and other recreational
activities which promote character building, emotional and spiritual resilien¢e, and leadership skills, particularly
for young people",
Ibl resident'al accommodation and farilib.es wth a Christian ethos suitable for groups or individuals of all ages
which provide opportunrties to receive teaching about the Christian farth,.
(¢1
residential a¢¢ommodab"on wth a Christian ethos for recreation, relaxation and spiritual refreshment.,
Idl aid, assistance and support for the work of Christian Adventure Holidays CIO, subject always to the
Christian Adventure Holidays having and continuing lo have excFusively ¢harilable objects, induding the provision
of subsidised adventu￿ holidays for young people wlhin a Christian environment and ethos,. and
lel
support lo schools and church youth groups in the local community through School assemblies and other
Christian teathing.
The activits'es a￿ based mainty at Bassenfell Manor. a residential facthty owned and operated by the Trust.
b. Employee involvement
Trustsas
The commitment and dedication of all trustees is aCkn￿edged give generou51y of their time and expertise.
Cathryn Amold and Melanie Jackson We￿ appointed as addilional trustees on 19 Odober 2024.
Management
The operations of the Trust al Ba5serrfell Manor ¢onb"nue to be managed by Iwo couptes one of vthom rs always
in residence. Mark and Debbie ￿nsWOrth continue in their respective roles of Head of Centre and Hospitality
Manager with Chris and Chrissi Ingram in their roles of FaulrtJ"es Manager and Administratiot) Manager
respectively. Trvslees and guests remain extremely grateful to the Ithole management team for all their
Contributions to the life and running of the Manor. They frequenuy go the extra mile and their servant-
heartedness, commitment and fleXI￿'1ty are very muth appreciated and valued. Trv5tees have also become
increasingly aware that the workload of the management team has increased and in order to provide continuity.
resilience and further development, a recruitment process for an addib.onal management couple wll commence
in 2025.
We are also grateful to the part-time members of stsff vtho conts.nue to farthfvlly serve the Manor and the guests
through all they do visibly and in the background.
Volurrteers
The Trustees and Managers also recognise. real gratitude. the conSidera￿e and ongoing practical
contribijlion made by volunteer5 and Friends of Basserrfell Manor. both in terms of maintsining the building and
grounds and in assisting with activrties and events.
Page 2

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEPABER 2024
Objectives and activitie5 {¢ontinu8d)
c. Main activitie5 undertakèn to further the CIO'S purposes for the public bon•fft
The prime aim of the Trust remains the wellbeing. both physical and spiritual. of all who uge Bassenfell Mar50T. 11
is encouraging to receive feedba(* from both gTOUPS and indiwduals, which reassure us that this objective 15
being achieved. A sample of the poS￿¥e comments is induded at the end of this section. We continue to give
God praise and thanks for His goodness and provision over this last year.
During the year the Trust has continued to seek the achievement of its charitable objectives for the public benefit
in the following Principal vrdys=
Ba55enfell Manor has been open lo, and its faultties available for. a wide spedrum of users, both in
groups and as individuals and with guests coming from all parts of the ¢ounty- Groups and individuals of all
backgrounds have been welcomed and have enjoyed the facilities available. AJI guests have benefrtted from the
good qualty budget accommodats.on provided and the activib"e5 offere<l. There was agreement from all trustees
that all activities currentty undertaken by COPT and BMCC fell within the objectives as detailed in the
conslilution.
Activities offered this year have induded 5uperMsed outdoor acbvities $u¢h as archery, bushcraft.
canoeing, low and intemediate level fel￿WalkIng, gorge scrambling. kayaking, nature walks, orienteering, rock-
climbing and other rope based activrties., along ￿ various team challenges. Schools have enthusiastically
returned lo enjoy the facilities at Bassenfell Manor for temFtime mtd-week breaks and new schools have been
welcomed. Thirteen schools have come lo Bassenfell for actsM"ty ￿SIdenti￿ visrts," wth four community
engagement days.
Five Bassenfell cate￿d holiday theeks were held during the year vthich were organised by staff at the
Manor and gave the participants the opportunity to be physically and spiritualty refreshed, and to enjoy outdoor
activities such as fell-wdlking at different levels and archery.
The Trust prowdes employTrenl, both directy and indirecty. for local people.
By attracting more than 8100 guesvnights to the Lake District in the reporb.ng period, the Trust has
contn"buled lo the local economy. This is less than in 2023 because the manor was shut down at the end of the
yearfor the rewiring project.
l users of Bassenfell Manor are inviled to consider spirrtual. ethical and lrfe issues through the varied
ministry offered by the resiilent staff.
Good relab"onships wth local sthools conb.nue and there is still a watling list for schools lo use and stay at
the Manor. Th￿e schools took the opportunty to partake in a communrty engagement day.
There has been an encouraging level of feedback and some of this is induded below.
Groups
On behalf of our Group. I would just like to Say vthat a wonderfvl time had again at Bassenfell Manor,
last week. The Christian fellowship was amazing. it really is such a special place. Thanks lo all of you for all your
hard work over the wnter months, to make it an even better experience for everyone.
We all had a great time thanks and the glorious weather a ￿al bonus.
Thank you for all working so hard lo be Teady for our wsil. Lots of great cornments from our group- loved
how bright and dean everywhere was, the new carpets were so nice to walk on, and there was a great sense of
peace in the place.
Everything went well and thank you for being a great help and for providing fantastic accommodatson. We
appreriate you and your staff.1
Thank you for a truly vnnderful stsy at Bassenfell kq5t ¥￿ekend. Everyone said ￿8t an incredible lime of
refreshing it was.
Firstly, we would really like to pass on our huge thanks to all the team at Bassenfell Manor. Yet again. we
had such an am32ing. fantastic week away wth our church family and God Certainly moved in an amazing way.
We thoroughly enjoyed our stay and thank you for your hospitality.
Page 3

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
ObJe¢tives and activities (continueill
Thank you so so much again to you all for a Mnnderful weekend. Il's been powerful and wonderful for us
as a church.
I love Bassenfell. Its arsome {sec}- from a child Visi￿ng wth a group
I love Bassenfell it 15 my fave Flace in the wtyld- from a child age 10 visibng with a group
Schools
The children had a wondeffvl time and definitety wanted lo stay longerll
Thank you for a 9￿* lime, the children loved it.
l just wanted to extend a thank you to you and all of the staff involved in the residential. The actiwties were
g￿at, food excellent and a great time wa5 had by all. Please pass on our thanks to all involved.
Our experience at Bassenfell was brilliant- I couldnl fault rt at alll The staff were friendly, enthusiastic and
made SUGh an effort with the children. It blew us away how quickly they managed to leam all their name51 They
were also extremely understanding and catered for any needs. The actsw"ts"es were brilliant and en¢ouraged all
the children lo persevere and develop their sell-confidence and esteem. Everything ran so smoothtyl
All staff We￿ wonderful- our children had a great timel
Holidays
Sending a big thank you to yOUTseW and the rest of the team for the September walking week. I had
fantsslic week. Debbie was amazing in supporting me th my lactoseldairy free food th my dairy intolerance.
Wonderful break in happy and informal surroundings. vthh chri5b.an ethos obvious.
There is such care for individual needs especialty regarding diets + special needs - ￿1¢h is amazingly
rernembe￿d even after 6 months or a year- Just like a family- Thank you.
I love staying at Bassenfell as is like my second home. The fellowship of fn.ends is wonderful. I go home
with ffly mind peaceful and my soul renewed. Long live Bassenfell. Amen
Coming to Bassenfell as a wdow has been a great bles5ingl I have made new fn.ends and love to share
fellowship wth old + new fn'ends each b.me I corne. l am not as able as I was with stiff knees + hip5- bul still feel
encouraged to come again.
There is always great care to include + support people Itho need that extra bit of care- and this attitude is
'catching' _ sending us home with rn0￿ understanding of each otherfs need5 and that of the community we are
retuming to.
Even though we are rets.red it is a welcome break from the pressLtres of life, lo have the peace and relax
th fellow Christians, have their fdlowship and also to have 5pirrtual input and refreshing
Once again I have found the holiday al Bassenfell of great benefit. The dear Bible teaching has helped
me in my Christian faith and the well led walks have been a joy to be part of - thank you.
I have had a lovety holiday. Peop4e are very friendty. I wll come again. Bassenfell has a calm and caring
atrnosphere. The description of each i*Alk exceptional. Thank you for a great holiday.
The Trustees have complied under their duty in the Charities Act to have regard to the public benefit
guidance. published by the Charity Commission in December 2013, '%then exercising any powers or duts'es lo
which the guidance is relevany.
The Trustees confirm that they have Corn￿1ed vthh the chariti.es (Accounts and Reports) Regulations
2008 requiring charty trustees to include a statement in their trustees, annual report as to whether they have
complied wth that duty. In setting obieclives and planning for acb'vities, the Trustees have given due
consideration to general guidance published by the Charity Commission relating to public benefit. including the
guidance 'Public benefit running a charity IPB21'.
Page 4

THE CHRISTIAN OUTtXX)R PURSUITS TRUST CIO
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 310ECEMBER 2024
A¢hievements and perfomiance
. Main achievements of the CIO
TFie Manor continues lo Wel￿Me both new and ￿tUrnIng guests. some of vknich have been coming for
many years and the comments received are testament to the teasons for this. As with the previous year and due
lo the available stsffing leve15 ddiberate action was tsken to leave empty space between major bookings,
primarily to allow for adequate deaning of the building. In addition. the Manor dosed in November 2024 for a
winter shut down to peTmit a fvll rewiring of the Manor and other internal works. This has resulted in a small
decrease from 2023 in the number of nights the bvilding ￿￿s occupied, total bed nights, and total guests.
However there has been an increase in school group5 and other mioknek bookings showing the Manor is being
used more consistenty.
The management team, wth the help of a commrtted group of freelancers who subscribe to the ethos Of BMCC,
continue lo be instrumental in promding a postbve experience for all types of guests. The feedback received,
and detailed above. is evidence of the benefft refzived by a wde range of users. It has also been encouraging
to achieve 3 balanced budget for the year and remain gratefvl to God for his generous provision and to our
management team for their hard work. dedication, and flexibilty.
It was encouraging to be able again to welcome Christian Adventure Holidays for their normal programme
of summer activities wth a training week and four holiday weeks. and to be able to support them in this. The
holiday week5 were well attended, and the Manor remains an ideal venue for them to be based. Two trustees
from eath charity meet hmce a year to share and discuss items of mutual interest and operate under a regularty
reviewed memorandum of understanding belween COPT and CIO. The Head of Centre also liaises regularty
th the CAH team parbcularty around the use of the Manor for the summer activities.
Many of the schools we had previously develcped g(x)d relationships retumed to vs for activity
residential stays during the year and there were extra opportunities wth schoo15 who had never used us before
but had heard of our work through other school contsGis. Over the year have improved access and updated
outdoor activity provision which will be of parb"cular benefit to school groups. This indudes an improve<1 coach
tuming space and re-pmmsion and r&siting of the rjate stacking ath.vrty and tree dimb.
The Manor bLtilding and grounds have been ¥￿11 looked after and maintained during the year wth the input
of our facilities manager and the grounds per￿. The delivery of the project plan that ensued from the 2022
strategic review of the use of the BMCC estate is ongoing_ During 2024 the window ￿placement programme
has continued and will be Gompleted in 2025. The Manor was dosed to booking over wnter 2024125 to allow a
complete rewring of the Manor along with some assorialed intemal works. Storm Isha in January 2024 resulted
in some roof damage and whilst the scaffold wa5 up has given the opportunity to undertake further required
roofing and chimney works.
Twstees have met quarterty over the year in person or by Zoom to ensure Ihat, not only are the Trust's
activities in pursuf( of its objethes and in accordance V￿th its Biblical Christian ethos as defined in its
onslitution, but also to ensure that they CoM￿Y with current legislation and best practice. Their ambition is that
the Trust operates to the highest standards and give5 a consistent and attractsve testimony to the Christian faith.
We have been very ple85eil to appoint new trustees this year and to increase from 6 to 8 tnjstees improving
our resilience, effectiveftess and diversity.
Finan¢ial rnview
a. Going concern
After making appropriate enquiries, the TnJ51ees have 3 reasonable expectstion that the CIO has adequ*e
resources to continue in operatronal existence for the foreseeable fvture. For this reason, they continue lo adopt
the going Gon¢ern basis in preparing the finanaal statements. Further details regarding the adoption of the going
concern basis can be found in the a¢¢ounting policies.
Page 5

THE CHRISTIAN OUTDOOR PURsurfs TRUST CIO
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
b. Reseples policy
The Trustees continue to believe it prudent to retain sl￿￿ent fvn¢Js lo meet the following contingen¢ies'.
Working Capital £50k'. sufficient fvnds lo meet all financial operaling commrtments throughout the year
indLtding deposits, ￿CogniS1n9 the seasonal nature of the Trust's income.,
Unforeseen repair5 £75k. Many years. experience of operating a large victon.an residential propety. has
shown the need to retsin funds lo meet major unforeseen repairs.
Funds held in bank and building soriety accounts have in￿aSed by £426k to £878k over the year. Of the total
fund5 held at the year end, £16K are guest deposits paid in advance. Recognising the need to retsin some
£125K a5 detailed above, a balance of £753K remains available to fund the planned improvements to the Trust's
faulicies. No provision has been made in the accounts for any of these items. as the monies are currendy hdd
thin the Charity's bank accounts.
c. Deficit
None at this present time.
d. Asset managom8nt
The Trustees a￿ charged vrith safeguarding the a55ets of the TTUSt and therefore continue to make provision for
depreciation of assets las defined by the Trust Finanrid Strategy). This policy, allied wlh a related cash
retention policy. allows the Manager scope lo operate 17hithin delegated limits) a planned replacement
programme for assets required by the Tnjst.
e. Opèratlng financial objectives
It is the Trustees, general policy that revenues from the operab.on of Bassenfell Manor and tts facilsties should at
least 'break-even'. that is, should generate enough income to meet all stsff costs and the day to day running
expenses. However. due to the incidence of fiuctuating repairs and renewals expendf(ure, this financial 'break-
even, may only reali51ically be achieved over a 3-5-yeaT window. A maintenance expenditure of £109K was
incurred by 31 December 2024, compared to £14,016 on 31 December 2023.
Funds and finances
Funds of the Trnst are largety general fijnds, although. as p￿sented in the Statement of Finartrjal Actiwts"es.
some income may be restricted by the donor for a specifi¢ purpose. These Restricted Income ￿se¥Ve$ on 31
December 2024 are £25.888 cOmpa￿d lo £18,683 on 31 December 2023.
f. Financial risk management objectives and poll¢les
The trustees Continue lo monitor major risks to which the charity is exposed and regularfy review and update the
systems, policies and procedures that have been put in place to mitigate those risks. There is also oversight of
the risk assessments pul in place by the management team of Bassenfell Manor.
Page 6

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
g. Principal funding
Voluntary Incom•
The Tnjst is largely sew-funding, with no appeals made lo the general publi¢ for funds. However, as
a result of the spontaneous generosity of regular supporters. the Trustees wsh to record their since
appreciation for donations ￿lCh. ¥￿th gift aided tax recovery. amounted lo £15,941. The Trust has also been in
receipt of a generous legacy which amounted to £SOO.000.
Investment Income
Investment Income of£20,067 from deposits was Ttt￿¥ed. and income from the Govemmenl's Renewable Heat
Incentive IRHI) Scheme. arising from the earfier in5ts11ation of a woo¢>fvel boiler, and vthich wtll continue to
benefit the Trust for many years to come. contributed £18.13312022123' £16.1041 this year.
Stw¢luro1 govemance and management
. Constitution
The Christian Outdoor Pursuits Trust CIO is govemed by a constrtution adopted by the members on 16
September 2021 and approved by the Charity Commission on 21 September 2021 {registered charity number
11958771, whose registered address is Bassenfell Manor Christian Centre. 8assenthwaite. Keswick, Cumbria.
CA12 4RL.
b. Methods of appointment or election of Trustees
The TDJslees serving al the date of this report are". Mr KM Rigg (Chairl, Mr SJ Brath￿dIte (Deputy Chairl, Mr
AW Oxley (treasurer), Mr JS Gaunt (Secretary). Miss CE Leggett, Mr LGA Potts. Mrs C Amr)Id and Mrs M
Jack50n.
TTUStees are recruited by recommendats"on, inthalty attend meetings as shadow trustees and are appointed by a
resolution passed at a properly convene<l meeting of the charity TnJstee5 and by affimiing the agreed Statement
of faith.
Organisational stw¢turn and decision4naking poll¢i•s
This Centre is owned and operated by the Trust and provides not onty good value accommodation for ￿h0o1$,
groups, families and indiwdual$, also offers facIl￿"eS. training and Supervision for a range of outdoor pursuits
and activities.
The day-ttrday management of Bassenfdl Manor Christian Centre IBMCCI is delegated to a staff team under
the leadership of the Head of Centre. The team comprises a full-time Facilities Manager, and part-ts.me
managers. one responsibility for Administratson and the other for Hospitalrty. There is also a team of part-
me housekeepers and maintenance staff.
d. Relatsd party relati¢n$hips
The Trust continues to have a close associats'on w7th chrisb.an Adventu￿ Holidays CIO which organises holidays
for teenagers and the original motivation for the purchase of Bas5enfell Manor was to provi(te a pemianent base
for holidays run by Christian Adventure Holidays. The objects of the Trusts are in c105e alignment with each
other, and regular joint IDJstees' meets.ngs are held. A Memorandum of Understanding bets¥een the
organisations is in place to foster greater Gollaborative v￿rking, good communication and to help ensure the
ongoing financial wability of both organisations.
Page 7

THE CHRISTIAN OUTDOOR PURsurfs TRUST CIO
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Safeguarding Poll¢y
A safeguarding policy is in place which 15 upjated annualty. The policy and a550ciated practice guidelines are
based on the len Safe and Securè safeguarding standards published by Thirtyone."eight, fornially the Churches,
Child Protection Adwsory SeNce ICCPASI.
statement of Tru$te¢s' responsibilities
The Trustees are responsible for p￿paring the Trustees. report and the finanaal statements in accordance wlh
applicable law and United lQngdom A¢counkn"ng Standards {Unrted Kingdom Generally Accepted Accounting
Pra¢ticel.
The law applicable to charibes in England & Wales requires the TTuslees to Prepare financial statements for
each financial year vthi¢h give a true and fair view of the stste of affairs of the CIO and of ils incoming resources
and application of resources. in¢luding rts income and expend[lu￿. for that period. In preparing these financial
statements, the Tnjstees are ￿quired to..
select suitable accounting FdirAes and then appty them MnSIsten￿Y,
observe the methods and prinople5 of the Charities SORP {FRS 1021".
make judgments and accounting estimates that are reasonable and prudent..
state whether applicable UK Accounting Standards IFRS 1021 have been followed, SLsbjecl to any material
departures disdosed and explained in the finanaal statements..
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
CIO wll continue in business.
The Twslees are responsible for keeping adequate accourting records that are sufficrenl lo show and explain
the CIO'S transactions and disclose V￿th reasonable accuracy at any tr'me the finanGial position of the CIO and
enable them to ensure that the financial ststements compty wth the Charities Act 2011, the Charlty (Accounts
and Reports) Regulations 2008 and the prowsions of Ihe Trust deed. They afe also responsible for safe9uarding
the assets of the CIO and hence for ta￿"ng ￿aSOnable steps for the prevention and detection of fraud and other
irregularitses.
Approved by order of the members of the board of Trustees and signed on their behalf by..
MrKMRigg
Chair
Date:
13
Page 8

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Ind¢p¢ndent examinerfs report to the Twst88s of The Christian Outdoor Pursuits Trust CIO Ilhe
cio'i
I report to the Charity Tnjstees on my examination of the accounts of the CIO for the year ended 31 December
2024.
Rasponsibilities and basts of report
As the Tru5tee5 of the CIO you are responsible for the preparation of the accounts in accordance wth the
requirements of the Charities Act 2011 Cthe 2011 Art).
I report in respect of my examination of the CIO'S accounts Ca￿led out under section 145 of the 2011 Act and in
carrying out my examination I have follo￿1 the apphcable Directions given by the Chanty Commission under
seth'on 14515llbl of the 2011 Act.
Independ&nt •xaminerfs statement
Since the CIO'S gro55 income exceeded £250,000 your examiner must be a member of a body listed in section
145 of the 2011 A¢1. I confimi that l am qualtfied to undertake the examination because l am a member of
Institute of CharteTed A￿untants in England and Wales. which is one of the listed bodie5.
Your attention is drawn to the fact that the CIO has prepared the accounts in accordance with Accounting and
Reporbng by Charities". Ststemenl of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in
preference to the Accounting and Reporting by Charitses". Ststement of Recommended Practice issued on 1 April
2005 which is refer￿￿ lo in the extant regulation5 but has been withdra￿.
l understand that this has been done in order for the accounts to prowde a true and fair view in accordance
the Generally Accepted Accounb"ng practi￿ effecbve for reporb.ng periods beginning on or after l January 2015.
I have completeil my examination. I confirn that no matters have come to my attention in connection wth the
examination giwng me cause to believe that in any material respect..
accounb.ng records ￿re not kept in respect of the CIO as required by section 130 of the 2011 A¢t,' or
the accounts do not accord WTth those records" or
the accounts do not comply the applicable requirements Gonceming the fom and content of
accounts set out in the chanb.es IA¢counts and Reports) Regulations 2008 othef than any requirement
that the account5 give a Irue and fairf view %thich is not 3 matter considered as part of an independent
examination.
I have no concerns and have come across no other matter5 in connection the examination to vthich
attention should be drawn in this ￿pOrt in order to enable a Proper un¢Jerstsnding of the accounts to be reached.
This report is made solely to the CIO'5 Trustees. a$ a body, in accordance Part 4 of the Charities (Accounts
and Reports) Regulations 2008. My bbx>rk has been undertaken so that I might state to the CIO'S Trustee5 those
matters l am required to stste lo them in an Independent examine¢s report and for no other purpose. To the
fullest extent permitted by law. I do not accept or assume responsibilty to anyone other than the CIO and the
CIO'S TTUStees as a body, for my I￿)rk or for this rewt.
Page 9

THE CHRISTIAN OUTDOOR PURsU￿s TRUST CIO
INDEPENDENT LXAMINER'S REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
Signed".
Steven Kirkbride
Dated.. 01.01. Il
8FP FCA
Armstrong Watson LLP
Chartered Accountarrts
Carteton House
136 Gray Streel
Workinglon
Cumbria
CA14 2LU
Page 10

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unfystrl¢ted
funds
2024
Restricted
funds
2024
Total
funds
2024
Total
funds
2023
Nots
Income from:
Donations and legarAe5
Other trading acb"vth"es
Investments
53£074
219,376
20.067
534.074
219.376
20,067
95,538
205,869
11,417
Total In¢om•
773.517
773.517
312,824
Expenditu￿ on:
Charrtable activities
349,630
2.884
352.514
248,957
Total gxpendituve
349.630
2,884
352.514
248.957
N¢t movement in funds befor¢ othèr
rocognised gainsll105se51
423.887
12.884}
421,003
63,867
Other recognised gainsl{losses):
other gains
425
Net movefflent in funds
423,887
12,884)
421.003
64,292
R¢¢onciliation of funds:
Total fvnds brought forward
Net movement in fvnds
938,979
423,887
25.888
(2.884)
964.867
421.003
900,575
64,292
Totsl funds carried for4Yard
1.362.866
23.004
1.385.870
964,867
The Ststement of financial activits.es indudes all gains and losse5 recognFsed in the year.
The notes on pages 13 to 24 fomi part of these financial stslements.
Page11

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Nots
Fixed assets
Tangible assets
525.616
539,469
525.616
539.469
Current assèts
Stocks
Debtors
Cash at bank and in hand
10
1.113
17,787
878,339
1,534
22,381
451,802
897,239
475, 717
Creditors.. amounts falling due vthin one
year
12
(36.985)
(50.319)
Net Current assets
860.254
425,398
Total assets lass Current liabilities
1.385.870
964,867
Net assets excluding p•rsion asset
1.385.870
964.867
Totsl net assots
1.385.870
964.867
Charity funds
Resth"cted funds
Un￿St￿cted funds
13
13
23,004
1.362.866
25,888
938,979
Total ftinds
1.385.870
964,867
The financial statements V4Ere approved and authorised for issue by the Trustees and signed on their behalf by".
MrKMRigg
Chair
Date..
18
15
The note5 on pages 13 to 24 fom part of these financial statements.
Page 12

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
General infomiatlon
Christian Outdoor Pursuits Trust is a tharrtable incorporated organisation.
Accounting policies
2.1 Basis of pr¢parntion of financial statements
The financtal statements have been prepa￿d in accordance with the Chariti'es SORP IFRS 1021-
A¢¢ounting and Reporting by Charib"es". St*ement of Recommended Practice applicable to charities
preparing their accounts in accordance the Financial Repo￿ng Standard applicable in the UK
and Republic of Ireland IFRS 1021 {effective 1 January 20191, the Finanaal Reporb'ng Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The financial 5ts1ements have been prepared lo give a True and fairf view and have departed from
the Charrtie5 (Accounts and Reports) Regulatsons 2008 only to the exienl required lo provide a 'true
and fair, view. This departure has involved follo￿n9 the Charities SORP IFRS 1021 published in
October 2019 rather than the Accounting and Reporting by Chants"es". Statement ot Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
Christian Outdoor Pursuits Trust CIO meets the definiti.on of a public benefft entity under FRS 102.
Assets and liabilities are inib.alty recognised at historical cost or transaction value unless otheThMse
stated in the relevant accounting pdicy.
2.2 Income
l income is recognised once the CIO has entitlement to the income, il is probable that the income
ill be received and the amount of income receivable can be measured ￿lIablY.
The recognition of income from legaues is dependent on estsblishing entiuement, the probability of
receipt and the abilty to estimate Trmth suffiaent accuracy the amount re￿1¥able. Evidence of
entsdement to a legacy e￿$tS vthen the CIO has sufficient ewdence that a gift has been left to them
(through knovledge of the existence of a valid will and the death of the benefaclorl and the executor
is sats"sfied that the propety in question will not be ￿QuIred to satisfy claims in the estste. Receipt of
a legacy must be recognised when rt is probable that it wll be receiveil and the fair value of the
amount ￿ceiVable, whith generalty be the expected cash amount to be distributed to the CIO,
n be reliably measured.
Grants are included in the Ststement of finanaal acb"wb"es on a receivable basis. The balance of
income received for specific purposes but not expended during the period 15 shown in the relevant
funds on the Balance sheet. Where income is re¢eived in advance of enliuement of receipt, fis
recognition is deferred and induded in ueditors as deferred income. whe￿ entitlement occur5
before income is received. the income is ac¢nJed.
Income tsx recoverable relats.on to investment income is recognised at the time the investment
income is re￿vable.
Page 13

THE CHRISTIAN OUTDOOR PURsurfs TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting poli¢les Icontinuedl
2.3 Expenditure
Expenditure FS recognised once there is a legal or constructive obligation to transfer economic benefit
lo a third party, rt Is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditu￿ is da5sified by activity. The costs
of each activty are made up of the lotsl of direct costs and shared costs, including support costs
involved in undertaking each actiwty- Direct costs attributable to a single activity are allocated directly
to that activty. Shared costs which contn.bule to more than one a¢tivity and support costs which are
not attributable lo a single activity are apportioned betsyeen those actiwlies on a basis consistent with
the use of resources. Central staff costs a￿ allocated on the basis of time spent, and depreciation
charges allocated on the ￿rts"on of the asset's use.
Expenditure on chaiitable a￿v￿"eS is incurred on direcdy undertaking the activib'es vthich further the
CIO'S objectives. as well as any 3550uated support costs.
2.4 Govomment grants
Govemment gran15 relating to tangible fixe(l a55ets are treated as defer￿d income and released to
the Statement of financial activrties over the expected useful lives of the asset5 concemed. Other
grants are credited to the Statement of finan¢ial a¢b"¥￿"e5 as the Telated expenditure is incurred.
2.5 Tangible fixed assets and depreciaiion
Tangible fixed assets costing £500 or more are capitalised and recognised %then future economic
benefits are probable and the cost or V￿￿e of the a5sel can be measU￿d reliably.
Tangible fixed assets are initially Tecognised at cost. After recognits"on. under the ¢ost model, tangible
fixed assets are MeaSu￿d at C05t less accumLtlated depreriab.on and any accumulated impairment
losses. All costs incurred to bring a tsngible fixed asset inlo its intended working condth'on should be
induded in the measurement of cost
Dep￿cIatrOn is Charged so as to aJlo¢ale the cost of tangiNe fixed assets less their residual value
over their estimated u5efvl lives,
Depreciation is provided on the follov*ing basis=
Freehold propety
Motor vehicjes
Fixiures an(J fittings
Fixiures and fittings- restricted
assets
Not applicable
20% Reduung balance
15% Reducing balance
7% Straight line basi$
Gains and losses on disposals are determined by comparing the proceeds wth the carrying amount
and are recognised in the St*ement of financial actiwties.
2.6 Stocks
Stocks are valued at the lower of cost and net realisable value after maknng due allowance for
obsolete and slow-momng stoi*s. Cost includes aN dire¢t ¢osts and an appropriate proportion of fixed
and variable overheads.
2.7 Debtors
Trade and other debtors a￿ re¢ognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 14

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policie5 l¢onllnuedl
2.8 Cash at bank and In hand
Cash al bank and in hand includes cash and sh(Nt-temi highly liquid investments with a short maturity
of one year or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilitie5 and provi510ns
Li¥bilFties are ￿COgnised when there is an obligation at the Balance Sheet date as a result of a past
event, it is probable that a transfer of economic benefft will be required in settlement, and the amount
of the settlement ¢an be estimated reliably.
Liabilib'es are recognised at the amount that the CIO anticipates (( wtll pay to settle the debt OT the
amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Whe
the effect of the ts.me value of money is material. the provision is based on the present value of those
amounts, discounted at Ihe pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the dI￿Ount is recognised in the Statement of *nancial ath"vilie5 as a finance cost.
2.10 Flnan¢ial instrumènts
The CIO onty has financial assets and finan¢ial liabilities of a ktnd that qualify as basic financial
instruments. Basic financial instruments are intbalty recognised at transaction value and subsequently
measured at their settlement value the exception of bank loans vknich are 5ubsequentJy
measured at amorb.sed Gosl using the effective interest method.
2.11 Fund a¢¢¢unling
Gener31 funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the CIO and which have not been designated for other
purposes.
Restricted fvnds are funds vthich a￿ to be used in accordance with specific restrictions imposed by
donors or whith have been raised by the CIO for parts'cular purposes. The costs of raising and
administering such funds are charged against the specffic fijnd. The aim and use of each restricted
fund is set out in the notes to the finanual statements.
Imieslment income. gains and losses are allocated to the appropriate fund.
Income from donation5 and legacies
Unrpstrl¢ted
funds
2024
Total
funds
2024
Donation5
Legacies
RHI Income
Gfft Aid Reclaimed
13,205
500,000
18,133
2,736
13.205
soo.ooo
18.133
2,738
534,074
534.074
Page 15

THE CHRISTIAII OUTDOOR PURSU￿5 TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
In¢om¢ fr¢m donations and legacies Icontinu•d
Unresfricted
funds
2023
Total
funds
2023
Donats"ons
RHI Income
Gift Aid Redaimed
71,385
16. 104
8.049
71,385
16. 104
8,049
95,538
95,538
Income from othèr tradlng activities
Incorne from non charitable trading activities
Unrestricted
funds
2024
Total
funds
2024
Income from other trading acti¥ifies
Bassenfell Manor Income
1,592
217.784
1,592
217,784
219,376
219.376
Un￿striCted
funds
2023
Total
funds
2023
Income from other trading income
Sales of pictures and cards
Bassenfell Manor Income
629
892
629
892
204.348
204,348
205,869
205,869
Investment incoffle
Unostricted
fvnds
2024
Total
funds
2024
Interest receIva￿e
20,067
20,067
Page 16

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Investment income (continued)
un￿S11ycIed
funds
2023
Total
funds
2023
Interest receivable
11,417
11,417
Analysis of expenditure on charitable activities
Summary by fund type
VnrestTiCted Rèstricted
funds
funds
2024
2024
Total
2024
Direct costs
349,630
2,884
352.514
Unrestiicled
funds
2023
Restricted
funds
2023
Tot81
2023
Direct cost5
245,932
3,025
248,957
Analys1$ of expenditure by activities
Activities
undertaken
directly
2024
Total
fund$
2024
Direct costs
352,514
3S2.514
Page 17

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysi$ of expenditure by activities (contlnued)
Activities
undertaken
directly
2023
Total
funds
2023
Direct costs
248,957
248,957
Analysis of dir8Ct costs
Total
funds
2024
Direct costs
2024
Stsff costs
Depreualion
Rent and Rates
Light, heat and pwr
InSUTance
Repairs and Renewals
Telephone
Printing, Postage and Stationery
BMCC in house expenses
Svn(lry expenses
Motor expenses
Accountancy fees
Independent Exarninerfs fees
Legal and Professional fees
Bank Charges
Advertising
Staff expenses
122.325
13.853
7.512
18.743
8,932
119,136
2.226
1,396
34.079
14.184
1.596
1,948
610
122.325
13,853
7,S12
18,743
8,932
119,136
2.226
1.396
34.079
14,184
1,596
1,948
610
1,276
1.967
344
1,276
1.967
2,387
2.387
352,514
352.514
Page 18

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Analysis of expenditure by adivities (continued)
Analysis of dire¢t Costs (continued)
Total
funds
2023
DI￿¢1 costs
2023
Staff costs
Depreciation
Rent and Rates
10T,571
16,240
8,062
16,814
6.229
39,515
107,571
16,240
8,062
16,814
6,229
39,515
Light, he* and p)wer
Insurance
Repairs and Renewals
k li
Telephone
Printing, P05tsge and Stationery
BMCC in house expenses
Sundry expenses
Motor expenses
Accountancy fees
Independent Examinerfs fees
Legal and Professional fees
Bank Charges
Advertising
staff expenses
1,914
917
18.046
23,859
1,679
1,425
610
1,914
917
18,046
23,859
1,679
1.425
610
1,247
1, 186
235
3,408
1,247
1, 186
235
3,408
248,957
248,957
Staff costs
2024
2023
Wages and salaries
Social security costs
Contribution to defined contn"bution pension schemes
99.809
10,762
11.754
84,744
74,958
7,869
122.32$
107,571
The average number of persons employed by the CIO during the year was as follows..
2024
No.
2023
No.
Total employees
Page 19

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OECEM8ER 2024
Staff costs l¢onttnuedl
No employee received remuneration amounting to more than £60.000 in either year.
Tanylble fixed assets
Freehold
property
Motor Fixture5 and
vehicles
fittings
Total
Cost or valuation
At 1 January 2024
440,4SS
10.895
122,897
S74,247
At 31 December 2024
440.455
10,895
122.897
574,247
D•pr¢clation
At 1 January 2024
Charge for the year
3.601
1.459
31.177
12,394
34.778
13.853
At 31 December 2024
5.060
43.571
48,631
Net book value
At 31 December 2024
440.455
79.326
525.616
At 31 December2023
440,455
7.294
91,720
539,469
10. Stock$
2024
2023
Raw materials and consumables
1.113
1,534
Page 20

THE CHRisnAN OUTDOOR PURsurrs TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEPABER 2024
11. D¢btors
2024
2023
Due ￿thin on8 year
Trade debtors
Other debtors
Prepayments and accrued income
415
16,122
8,793
8.579
6,259
17.787
22,381
12. Creditors: Amounts lalling due within one yoar
2024
2023
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
6.865
9, 184
7,053
21,848
12.234
20.232
9.888
36.985
50,319
Page 21

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Statement of funds
Statement of funds - current year
Balance at
31
De¢ember
2024
Balance at I
January
2024
In¢ome Expenditure
Unrestrictsd funds
General Funds
938,979
773.517
1349.630) 1.362,866
Restricted funds
Biomass boiler fvnd
Trust vehicle fvrKI
18.593
7.295
(1.4251
(1A59)
17.168
S,836
2S,888
12,884
23,004
Totsl of funds
964.867
T13.517
(3S2.5141
1.385,870
Page 22

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
13. Ststement of fund$ Icontinu8dl
Stat•mont of funds- prior year
8alance at
31
December
2023
Balance at
1 January
2023
T￿nsfe
in/out
Income Expenditu
Unrestrf¢ted funds
General Funds
880.557
312,824
(245.507)
(8,895)
938,979
Restricted fund5
Biomass boiler fund
Trust vehicle fijnd
20.078
(1.425)
(1.600)
18,593
7,295
8,895
20.018
(3.025)
8.895
25,888
Totsl of fvnd$
900.575
312,824
P48,532)
964,867
14. Summary of funds
Summary of funds- current year
Balance at
31
D¢¢émber
2024
Balanc• at 1
January
2024
Income Expendlturg
General funds
Restricted fijnds
938.979
25.888
773,S17
{349,630) 1.362.866
(2.884
23.004
964.867
773,517
13S2.514)
1.385.870
Page 23

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
14. Summary of funds {continuedl
Summary of funds - prior year
Balance al
31
Decembe
2023
Balance at
l January
2023
Transfers
in/out
Inc￿Me Expenditure
General funds
Restricted funds
880,557
20,018
312.824
(245.507)
(3,025J
(8.895J
8.895
938,979
25,888
900.575
312.624
(248,532)
964,86f
15. Analysis of net assets between funds
Analysi5 of net assets bet￿n fund5- curvent period
Unrestrrctèd Restricted
funds
funds
2024
2024
Total
funds
2024
Tangible fixed assets
Current 35set5
Creditors due within one year
502,612
897,239
136.9851
23.004
525,616
897,239
136,9851
Totsl
1.362.866
23,004
1.385.870
Analysis of net assets beiwt¢n funds - prior period
Unrestrided
funds
2023
Restncted
fvnds
2023
Total
funds
2023
Tangible fixed assets
CLtrrenl assets
Creditors due wthin one year
513,581
475, 717
f50.379J
25,888
539,469
475,717
(50,319)
Total
938,979
25,888
964,867
16. Related party transaction5
An organisab.on of the following Trustees are also invofved in,. Mr S Braithvrdite, Mr J Gaunt and
Miss C Leggett. During the period Christian Adventure Holidays has paid Christian Outdoor Pursuits Trust
CIO a total £30,53712023 - £29,947).
Page 24