Charity number: 1195877
THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Armstrongwatson.
Accountants, Business & Finanaal Advisers

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
CONTENTS
Page
Reference and admln15trative details of th• CIO. its Tn￿teeS and advisèrs
Trustees. report
Independent examinerfs report
statsmont of financial activities
9-10
Balance sheet
12
Note5 to the financial ststsments
13-25

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CIO, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2025
Trustees
Mr KM Rigg. Chair
Mr AW Oxley, Trustee
Mr JS Gaunt, Trustee
Mr S Brattsmaite. Trustee
Miss CE Leggett. Trustee
Mr LGA Potts, TTU5tee
Mrs C Amold, Tnjstee
Mrs M Jackson, Trustee
Mr P Dix {appointed 21 June 20251
Charity registered
number
1195877
Prln¢lpal offic8
Bassenfell Manor Chrislian Centre
Bassenthwaite
Keswck
Cumbria
CA12 4RL
Page 1

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEM8ER 2025
The Trustees p￿sent their report and finanual statements for the year 1 January 2025 to 31 December 2025.
Objectives and a¢tlvltles of the charity
The purposes of the CIO are the promots.on and advancement of the Christian faith for the benefit of the public in
accordance %Mth the Statement of Faith, primarily. bul not exdusivety, by prowding."
(al facilitie5, instruction {induding course5} and supervision for outdoor pursuits and other recreational
activities %thich promote characteT building, emots.onal and spiritual ￿$111e￿ce, and leadership skills,
particularly for young people..
Ibl residential accommodation and faalibes ￿ a christr.an ethos suitable for groups or individuals of all ages
vthich provide opportunitses to receive teaching about the Christian faith,.
Icl
residenty'al accommodation a Christian eth05 for recreation. relaxab'on and spiritual refreshment.,
{d) aid, assistsn¢e and support for the work of Christian Adventure Holidays CIO. subject athys lo the
Christs'an Adventure Hol*days having and continuing lo have exdusively charitable objects. including the
provtsion of subsidised adventure holidays for young people thin a chrisb.an environment and ethts5," and
support to schools and thurch youth groups in the local communrty through school assemblies and other
Christian teaching.
lel
The activities are based mainly a18assenfell Manor. a residenb.al fa￿lity ovmed and operated by the Trust.
Summary of th¢ maiTr activlties undertaken forthelr public benefit in relation to th8s• objects
The prime aim of the Trust ￿MaInS the wellbeing, both physical and spiritual, of all who use Bassenfell Manor. It
Is encouraging to receive feedback from both groups and individuals. which reassure us that this obje¢tive is
being achieved. A sample of the positsve comments is induded at the end of this 5eth"on. We continue to give
God praise and thanks for His goodnes$ and prO￿510n over this last year.
During the year the Trust has continued to seek the achÉevement of Jls charitable objectives for the public benefit
in the followng principal ￿￿Y$..
Ba5senfell Manor has been open to, and rts faalities available for. a wide spectrum of users, both in
group5 and as individuals and ￿th gue515 coming from all parts of the country. Groups and individuals of
all backgrounds have been welcomed and have enjoyed the facilities available. Al guests have benefitted
from the good qualty budget accommodatson provided, some of which has been upgraded over the year,
and the actsvilies offered. There was agreement again from trustees that all activities cuffenlly undertaken
by COPT and 8MCC fell Y￿h1￿ the objectives as detsiled in the constitution.
The good relationship local schools continues. Activitres offered this year for schools, and any other
group5 who want them, have induded supervised outdoor actiwts'es such a5 archery, bushcraft, canoeing,
gorge scrambling, Natsonal Navigab"on Award Scheme, orienteering. ro¢k-climbing and other rope-based
ath'vities, along with various team challenges. Schoo15 have enthusiastically retumed lo enjoy the facilities
at Bassenfell Manor for terni-time mid-week breaks_ Eleven different schools have come lo Ba5senfell for
elve activty ￿sidential visrts wth a fvrther one coming for a day visrt. In addition, nine schools have
attended community engagement events primarily for a Christmas Journey experience, although the cost
of travel has limf(ed the number of Schools able to attend.
Six Bassenfell catered holiday ¥￿kS We￿ held during the year vknich We￿ organi5ed by staff at the
Manor and gave the participants the opportunrty lo be physically and spiritualty refreshed, and to enjoy
outdoor actiVEtses such as fell-walking at different levels, archery and paddle sports. In addition, we have
offered a couple of self-catering weeks for indiwdual guests to maximise the use of available weeks.
The Trust prowdes employment, both directly and indir•. for lo¢al people.
By attracting more than 8100 guesvnights to the Lake Distn"ct in the repo￿ng period. the Trust has
contributed to the loGal economy. This is equivalent to 2024 because the manor was shut dow) at ltr>e
beginning of the year for the complets.on of the rewiring Pfoje¢L
All user5 of Bassenfell Manor are invited lo wn5ider spiritual, ethical and life issues through the varied
ministry offered by the resident staff. In addition to irrfomal interactions be￿en staff and guests, tren
Page 2

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEIIBER 2025
during the year we've prowded".
22 evening times of praise and worship led by staff and teaching from a guest speaker during our holiday
weeks
27 moming Ihoughls for the day for OLbr holiday guests
35 moming thoughts for schools
5 thoughts for the day for other gTOUPS
10 Christmas Joumey experiences for local pnmary schools.
The￿ has been an encouraging level of fee(Iback wthich emdences much of the above and some of this is
included below..
Groups
We had a fabulous lime at Bassenfell and everyone was blessed by Sta￿n9 in such a wonderful place and
being able to spend quality b.me togethei. As before. WOTship times V•Ere a highlight and we came away
with renewed wsion and great memories.
Once again, thanks again for an amazing weekend
Thank you so much for a w(￿derfUl Vltekend! We￿e all had the best time and brilliant feedback from
everyone.
Thank you for looking after us so well.
On behalf of our Group, I would just like lo say vthat a V*Y)nderful time we had again at Bassenfell Manor,
last week.
The Christian fellowship wa5 amazing, it realty is such a speaal place.
We all had a great time thanks and the glorious weather was a real bonus
Thank you for all working 50 hard to be ￿adY for our v7Sit. Lot5 of great comments from our group- loved
how bright and clean everfftere was, the new carpets were so ni¢e to walk on, and there wa5 a g￿*
sense of peace in the place.
My room looks much better and feels much bettervrith the new carpet. The en-suite looks like a quality
hotel bathroom1 May many more people be ￿essed heTe.
I was here wth my church and was healed of 13 years of chronic illnesses. I told I'd never work, drive,
live alone. But l am now doing all of these things and more! Praise God and thank you for creating space
for God to movel
Schools
We are always so well lookeil aftef and nothing is too much trouble- thank you
I the children had the most amazing experience. They loved everything about Bassenfell. Thank you so
much for being so helpful. kind and caring. Thank you lo Debbie for catering for all needs. Jake was an
amazing instructor built rapport the child￿rt and vras wonderful with a pupil vh)0 had complex
needs.
Had a lovely time and felt the children got so much from their time here.
Thank you to all the staff - from booking lo actiwtses, 5 star. Thank you for efforts It has been wonderful
Thanks for another fantssb"c experience for our pupils.
You make overnight th.ps less stressfvl on school staff. We enjoy time wlth the children. My personal
favourite trip. So well organised and everything funs like dockwo￿.
The children have thoroughly enjoyed the experience. As have stsff, so thank you very mu¢hl It has been
incredible! '.)
A great place. all the children had an amazing lime for their first residential.
All of the children have had a wondertul experience. Thank You.
Really appreciate all the effort you all went to so could feel welcome. We￿e all loved it.
The staff wanted to say a HUGE THANK YOU for an absolutely tdntastic residential experience. The
children have not stopped talking about IL l actually had a child crw.ng on Wednesday a5 they We￿ so sad
to not be at Bassenfell.
Sthool staff were asked to rate various aspects of their experTrence from 1- very poor to S- excellent.
Booking Process
Arrival and welcome
assemblieslthoughts
facilities
Souvenir shop
Catering
Instructed A¢dvltl•s
Page 3

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Holidays
Bassenfell Manor is my second home, where I have rnade many long stsnding In"ends. Debbie + Mark,
Chris + Chrissi work hard to maintsin a homely and In"endty atmosphere at all times. They are extended
family
A wonderful time to be away from the busyness of daily life lo relax through physical activity while having
time to wait on and hear from God's word and be spiritually challenged and blessed.
Good food. friendship and fellowship satisfying and pleasing to those attending previous holidays, and lo
those coming for the first time, helping us all on our joumeys of farth
Thanks again for anolher wonderful holiday. Bassenfell conbnues to be an 'oasis in the desert, and
encourages me to follow the Lord and to trust him in daily life.
Great care 15 taken to cater for individual needs- espeaally dietary needs. Thank you ft)r your care.
Thank you for a perfect stay
All our needs were mel and more than expected5 Wonderfull
The recent ￿pairS, refurbishment & alieratsons rellect the dedication of the TEAM... an OLrtStanding
achievement and a real blessing to the customers who come here to be looked after.
Excellent + enjoyable 5 day5. well run. very friendly + helplul staffl. Very good atmosphere.
The whole holiday exceeded my expectations. Everything & everybody was fantastsc. I really hope to be
able to participate in luture years.
Everyone was so helpful and accommodating. Nothing was too muth trouble
Thank you lo all the staff at Bassenfdl for a wonderful break. Realty feel at horne when l arrive and enjoy
every minute.
Like the way that staff are around and part of the group. Loved the fellowship and locats.on
Certainly did have a wonderful ts"me', my thanks to each one of you. you a￿ all very special and much
appreciated.
What an amazing week! I￿e enjoyed rt more than I could possibty imagine in advance and can't thank you
all enough for your kind and p*ient care of us all and in all matters. I cany think of a past holiday that has
fed me $0 well, body and soull
Thank you all for a wonderful holiday. The fdlowship, kindness and love I have received from our tsme
together is very much apwerjated. To share the beauty of God's creation you ha5 been 50 special.
We ask guests to rate from 1- very poor to 5- excellent for a variety of parameters.
Q￿S￿on$
Arrival and Welcome
8reakfast
Dinner
Evening Reflection
Holiday Price
Lunch
Meet your need5
Payment Organisation O
Pre Holiday info
Room
Thought for the day
Well Led Holiday
Incompltts Average score
71
70
67
68
68
74
71
69
61
69
74
13
The TTU5tees 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, 'when exercising any powers or duties
to which the guidance is relevant,.
The Trustees confim) that they have complied the charib.es (Accounts and Reportsl Regulations
2008 requiring charity trustees lo Èndude a statement in their trustees, annual report as to whether they
have complied that duty-
Page 4

THE CHRisllAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR EIIDED 31 DECEMBER 2025
Employee Involvement
Tw$ts•$
The commitment and dedication of all trustees is acknowledged give generously of their time and expertise.
Paul Dix was appointed as an ad￿￿onal trustee on 21 June 2025.
Management
The operation5 of the Trust at Bassenfell Manor conb.nue to be managed by fv40 couples one of whom is alway5
in residence. Mark and Debbie Ainsworth continue in their ￿SpeCtive roles of Head of Centre and Hospitality
Manager Wth Chris and Chrissi Ingram in their roles of Faalities Manager and Administration Manager
respectively. Trustees and guests remain ext￿MelY grateful to the vknole management tearn for all their
contributions to the life and Tunning of the Manor. They frequently go the extra mile and their servant-
heartedness. commitment and fle￿bi1rtY are very much appreciated and valued - and that was parts"cularly in
evidence during the Winter shutdown. Trustees have also become increasingly aware in recent years that the
workload of the management team has increased, and steps have been taken to mitigate some of those
concerns. In ihe longer term and lo provide continuty. resilience and fvrther development, it is likely addth'onal
memberlsl of staff will be required.
We are al30 grateful to the part-time members of Staff who were employed during the year vkno continue to
faithfully serve the Manor and the guests thrrNJgh all they do visibty and in the background.
Voluntsers
The Trustees and Managers also recoynise. wth real gratitude, the considerable and ongoing pra¢ti¢al
Contribution made by volunteers and Friends of Bassenfell Manor. both in temis of maintaining the building and
grounds and in assisting with activiti.es and events.
Achievements and perfomian¢¢
Summary of maln a¢hi•v•ments during the year
The Manor continues to welcome both new and retuming guest5, some of which have been comin9 for many
years and the comments received are ewdence for the reasons for this. As vitth the last couple of years and due
to the available staffing levels, deliberate action was taken lo leave empty space be￿en major bookings, to
give chance for staff recuperation and adequate ts.me for deaning of the building. In ad¢Jilion, the Manor was
closed November 2024 - February 2025 for a wnter shul dovm to pemiit a fiJll rewiring of the Manor and other
intemal work5. Whilst this required cancellation of sorne regular groups they were able to be r&provided for al
other limes of the year. The number of bednights ￿￿s broadly equivalent for 2024 and 2025 at over 8100. The
management team. with the help of a committed group of freelancers subscribe to the ethos of BMCC,
continue to be instrumental in providing a positive experien￿ for all types of guests. The feedback received,
and detailed above, is evidence of the benefit received by a wde range of users. We Temain grateful to God for
his generous provision and to our management team for their hard wo￿, dedication, and flexibility.
We contsnue to welcome Christsan Adventure Holidays for their nornial programrne of summer activitie5 wlh a
training week and four holiday weeks, and to be able to support them in thi5. The holiday weeks were very well
attended. and the Manor remains an ideal venue for them to be based. Two trustees from each charity meet
once or ￿lce a year to share and discuss items of mutual interest and operate under a regulady reviewed
memorandum of understanding between COPT and CIO. The Head of Centre also liaises fegularly wth the
CAH team particularly around the use of the Manor for the summer activities. Within thi5 year it was possible to
hold a full joint trustees. Meeting.
We were pleased to conts.nue lo ￿lCome many of our local primary s¢hools for actsvity residential stays during
the year. These have given the opportunty for children lo engage the outdoor5, primarily through organised
activities, but also to develop soaal skills and leamworking. The improved access and updated outdoor activity
provision whith were undertaken in 2024 have been much appreciated by all School groups.
Page 5

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
The Manor building and grounds have been VAI looked after and maintained during the year wth the input of our
fa¢iSilies manager and the grounds person. The delFvery of the project plan that ensued fron7 the 2022 strategic
review of the use of the BMCC estste is ongoing. During 2025 the window ￿plaCeMent programme was
completed, and the impact has been apprecialed by guests. The Manor was dosed lo booking over winter
2024r25 to allow a complete rewring of the Manor along re-carpeting of many of the sha￿d areas, LED
lighting throughout the building. a new WIFI system, redecoration and other internal works.
Trustees have mel quartedy over the year in person OT by Zoom to ensure that. not only are the Trust's activities
in pursuit of its objectives and in accordance rts Biblical Christian ethos as defined in its constitution, bul also
lo ensure that they Comply wlh current legislation, regulats.on and best practice. Their ambition is that the Trust
operates to the highest standards and gives a consistent and attractive testimony lo the Christian faith. We have
been very pleased to appoint one fijrthef new trustee this year and to increase from 8 10 9 trustees which has
improved our resilience. effecb"veness and diversity.
Financial Review
Policy on r¢ser¥es
The Trustees conb.nue lo believe it prudent lo ￿taIn sufficient fijnds to meet the followng contingencies..
Working Capital £75k." sufficient funds to meet all financial operating commttments throughout the year
including deposits, recogni5ing the seasonal nature of the Tnjst's income-
lill Unforeseen repaifs £100k. Many years. experience of operab.ng a large Victorian residential property, has
shown the need to retairs funds lo meet major unforeseen repairs.
Funds held in bank and building soaety accounts have increased by £54K to £932K over the year. Of the lotsl
funds held at the year end, £19K are guest deposts paid in advance. The amount of £175K is idenb'fied as
designated funds. In additton a further £500K is kept as a designated fijnd to fund the planned improvements to
the Trust's facilities.
Details of any funds materialty in deficit
None at this present lime.
Further financial rovi¢w details
Asset management
The Trustees are charged safeguarding the assets of the Trust and therefore continue to make provision for
depreciation of a55ets las defined by the Trust Financial Strategy). This policy, allied wth a related cash
retention policy, allows the Manager scope lo operate <￿thIn delegated limits) a planned replacement
programme for assets required by the Trust.
Funds and finances
Funds of the Trust are now all general unrestricted fvnds. Although there are some designated funds these exist
for clarity rather than being reflecbve of any external restrictions_
Operating financlal objectives
It is the Trustees, general policy that revenues from the operation of Bassenfell Manor and its faalities should at
least 'break-even', that is, should generate enough income to meet all staff ¢osts and the day to day running
expenses. 'For darity, 'break-even' refers to the posib.on vthereby operating income meets all of the operating
costs,. income from legacies or investment income is not included for this purpose. Whilst said Income may be
used to supplement operations. the ambtb.on is for the Chartys operab.ons to break even. However, due lo the
incidence of fluctuating ￿paIrS and renewa15 expenditure, ihis financial 'break-even' may only realistically be
achieved over a &&year window. A maintenance expendrture of £223K incurred by 31 December 2025,
compared lo £11 gK on 31 December 2024.
Page 6

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Principal Funding Sour¢¢$
Voluntsry In¢om*
The Trust is largety self-fijnding. vth no appeals made to the general publi¢ for ftjntls. However, as a result of
the spontaneous generosity of regular 5UPPOrters. the Trustees wish lo record their sincere appreciation for
donations which, gift aided lax re¢overy. amounted to £20.692. The Trust has also been in receipt of a
generous legacy ￿lch amounted lo £334K.
Investment Income
Investment income of £38,344 from deposits was received, and income from the Government's Renewable Heat
Incentive IRHII Scheme, arising from the eadier inslallab.on of a wvod-fvel boiler, and which VMII ¢onts'nue to
benefit the TTU5t for many years to come, contributed £17,532 this year 12023124.. £18,133).
Risk management
The trustees continue to monitor major risks to vthich the charity is exposed and regularly rewew and update the
Systems, policies and procedures that have been put in place to mf(igate those risks. There is also oversight of
the risk assessments PLrt in place by the management team of Bassenfell Manor.
Slructurn. governance and management
Nature of goveming document
The Christian Outdoor Pursurts 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 charty number
11958771, whose registered address is Bassenfell Manor Christian Centre, Ba55enthwaite, Keswick, Cumbria.
CA12 4RL.
Recruitment and appointment of trustees
The Trustees serving al the dale of Ihis report are.. Mr KM Rigg (Chairl, Mr SJ Braithwaile (Deputy Chairl, Mr
AW Oxley ITreasuTerl, Mr JS Gaunt, Miss CE Leggett, Mr LGA Potts. Mrs C Amold, Mrs M JaGkson and Mr P
Dix.
Trustees are recrutted by recommendakn"on. inrtialty attend meetings as shadow trustees and are appointed by a
resolution passed at a property convened meeb.ng of the ¢harity Trustees and by affirming the agreed statement
of faith.
Organisational Structure
This Centre is owned and operated by the Trust and provides not only good value accommodation for schools,
gTOUPS, familie5 and individuals, but also offers facIl￿"e3. training and supervision for a range of outdoor pursuits
and acbvitie5.
The day-t￿daY management of Bassenfell Manor Chrislian Centre IBMCC) is delegated to a staff team under
the leadership of the Head of Centre. The team comprises a fvll-b.me Faalrties Manager, and part-time
managers, one vthh responsibilrty for Administsation and the other for Hospilality- There is also a team of part-
time housekeepers and maintenance staff.
Governance Activty
There has been significant activity in updatinghvrTb"ng poliries to ensure the tnJ5t is up to date wth legislative and
regulatory ¢hange and ensuring there is a Tobu5t rewewng cyde. An updated Strategic risk register Is being
developed and wll be completed in 2026, along wth implementation of the Charity Govemance Code.
Rolationship with other parties
The Trust continues to have a close association chrisb.an Adventure Holidays CIO which organises holidays
for teenager5 and the original motivation for the purchase of Bassenfell Manor was to Provide a pemianent base
for holidays run by Christjan Adventure Holidays. The obj'ects of the Trusts a￿ in close alignrnenl wlh each
other. and regular joint trustees, meeb.ngs a￿ held. A Memorandum of Understanding be1￿￿en the two
organisakn'ons is in place to foster greater collaborative working. good communication and to help ensure the
ongoing financial viability of both organisations.
Page 7

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2025
Safeguarding Policy
A safeguarding policy is in place vknich is UFxlated annualty. The policy and associated practice guidelines are
based on the ten Safe and Secure safeguarding standards published by Thirtyone."eight.
Approved by order of the members of the board of Trustees and signed on their beha￿ by.
MrKMRigg
Chair
Date".
1£
Page 8

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR E14DED 31 DECEMBER 2025
Independent examin¢es report to the Trustee5 of Tho Christian Outdoor Pursuits Trust CIO I'the
cio'i
l ￿port to the charity Trustees on my examination of the accounts of the CIO for the year ended 31 December
2025.
Re5pon$lbilitiès and basis of report
As the Trustees of the CIO you are responsible for the preparab.on of the accounts in accordance wilh the
requirements of the Charities Act 2011 Ilhe 2011 Acr).
I report in respect of my examination of the CIO'5 a¢¢ounts carried out under section 145 of the 2011 Act and in
carrying Out my examination I have followed the applicable Directions given by the Charity Commission under
section 145151{bl ol the 2011 Act.
Independent examinerfs statement
Since the CIO'S gross income exceeded £250.000 your examiner must be a member of a body listed in 5ectitsn
145 of the 2011 Act. I confirm that l am qualffjed to undertake the examination because l am a member of
Instrtute of Chartered Accounlarts in England arsd Wales, ￿lch is one of the listed bodies.
Your attention is Ilrawn lo the fact that the CIO has p￿pa￿ the accounts in accordance vmth Accounting and
Reporting by Charities.. Statement of Recommended Practtce applicable to charities preparing their accoun15 in
accordance ￿th the Finanaal Reporb"ng Stsndard applicable in the UK and Republic of Ireland IFRS 1021 in
preference to the Accountsng and RepoTbng by Charities.. Statement of Recommended Practs"ce issued on 1 April
2005 vthich is referred to in the extant wulations but has been wrthdTavm.
l understand that this has been done in order for the a￿Unts to provide a true and fair view in accordance wlh
the Generally A¢¢epted Accounting Praciice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confimi that no matter5 have come to my attention in connection with the
examination gNing me cause to believe that in any material ￿speCt..
aCCOLtnting records were not kept in ￿SpeCt of the CIO as required by section 130 of the 2011 Act.. or
the accounts do not accofd those records". or
the aGGounts do not comply the applicable ￿qUireMentS concerning the fom and content of
accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a Irue and view ¥thich is not a matter conside￿d as part of an independent
examination.
I have no concems and have come across no other matters in connecb.on vrith the examination to which
attenb.on should be drawn in this report in orderto enable a proper under5tsnding of the accounts lo be reached.
This report 15 made solety to the CIO'S Trustees. as a body. in ac¢ordance with Part 4 of the Chartties (Accounts
and Reports) Regulations 2008. My work has been undertaken so that I might state to the CIO'S Trustees those
matters l am required to stale to them in an Independent examinerfs report and for no other purpose. To the
fullest extent pemiitted by law, I do not accept or assume responsibilty to anyone other than the CIO and the
CIO'S Tfustees as a body. for my vAyk or for this report.
Page 9

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Signed..
Steven Krik
Dated".
30.06
ride ACA BFP
Institute of Chartered Accountsnts
Amistrong Watson LLP
Chartered Accountants
Carleton House
136 Gray Street
Workington
Cumbria
CA14 2LU
Page 10

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
Unre5tr1cted Rtstricted
funds
funds
2025
2025
Total
funds
2025
Total
funds
2024
Nots
In¢ome from:
Donations and legacies
Other trading activities
Investments
372.994
210.776
38.344
372.994
210.776
38.344
534,074
219,376
20,067
Total income
622.114
622.114
773,517
Expenditure on:
Charitable aclivrties
571,402
2.$93
573.995
352,514
Totsl expendtturn
571.402
2.593
573.995
352,514
Net in¢omellexpenditur•
Transfers be￿een funds
50.712
20.411
12.593)
120.4111
48.119
421,003
13
Net movemert in funits
71.123
123,004)
48,119
421,1)03
Reconciliation of funds:
Total funds brought forward
Net movement in lunds
1.362,866
71.123
23.004
123.004)
1.385.870
48.119
964,867
421,003
Totsl funds carried forward
1N33.989
1,433,989
1,385,870
The Statement of financial activities indudes all gains and1055es reco3nised in the year.
The notes on pages 13 10 25 form part ofthe5e financk31 Ststements.
Page11

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Note
Fixed assets
Tangible assets
S20,360
525,616
520,360
525,616
Current assets
Stocks
Debtors
10
1.139
13.8SO
932.$69
1,173
17,787
878,339
Cash at bank and in hand
947.558
897.239
Current Ilablllties
Creditors.. amounts falling due wthin one
year
12
133.929)
(36,985)
Nèt Current assets
913,629
860,254
Total assèts less current Ilabilities
1.433,989
1,385,870
Net assets excluding pension asset
1.433,989
1,385,870
Total net assots
1,433.989
1,385,870
Charrty funds
Restricted funds
13
13
23,004
1,362,866
UnTesth"cled funds
1.433,989
Totsl funds
1.433.989
1,385,870
The financial ststements were approved and authorised for issue by the Trustees and signed on their behalf by..
MrKMRlgg
Chair
Date..
lolE
The notes on pages 13 to 25 fomi part of these finanrial statements.
Page 12

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
General Inforniation
Christian Outdoor Pursuits Trust is a ¢harilable incorporated organisatton.
Accounting poll¢les
2.1 Basis of prnparation of financial statements
The financial statements have been p￿pared in aCCordar￿e wrth the Charities SORP IFRS 1021-
Accounbng and Reporting by Chartties." Statement of Recommended PTacb'¢e applicable to charities
preparing their accounts in a¢¢ordance with the Finanaal RepoTb"ng Standard applicable in the UK
and Republic of Ireland {FRS 1021 leffecbve l January 20191, the Financial Reporting Stsndard
applicable in the UK and RewL4ic of Ireland IFRS 1021 and the Charities Act 2011.
The financial 5tstements have been prepared to give a Inje and fairf wew and have departed from
the Charities (Accounts and Reports) Regulations 2008 only to the exient required lo provide a 'true
and fairf view. This departure has involved foll0v￿n9 the Charities SORP IFRS 1021 published in
October 2019 rather than the Accounb"ng and Reporting by Charities." Statement of Recommended
Practice effective from 1 April 2005 ￿1¢h has since been withdravm.
The Christian Outdoor Pursuits Trust CIO meeis the definits.on of a public benefit entity ¥Jnder FRS
102. Assets and liabilrties a￿ initially recognised at hi5tori¢al cost or transaction value unless
otherwse stated in the ￿levant accounting policy.
2.2 Income
All income is recognised once the CIO has entitlement to the income, it is probable that the income
11 be received and the amount of income receivable can be measured reliably.
The recognitson of income from legacies is dependent on e5tsblishing entitlement, the probability of
receipt and the abilty to estimate sufficient accuracy the amount receivable. Evidence of
enlrtlemenl to a legacy exists when the CIO has sufficient evidence that a gift has been left to them
{Ihrough knovAedge of the existence of a valid wll and the death of the benefactor) and the executor
is sa115fied that the propety in queslion TrMII not be required to satisfy claims in the estate. Receipt of
a legacy must be recognised vthen rt is probable that it wll be received and the fair value of the
amount receivable, vthich wll generally be the expected cash amount to be distn'buted to the CIO,
can be reliably measured.
Grants are induded in the Statement of finanaal actiwb"e5 on a feceivable basis. The ba13nce of
income received foT specific purposes buE not expended during the period is shown in the relevant
lunds on the Balance sheet. Where income is received in advance of enb"tlement of receipt, its
iectsgnilion is deferred and included in ¢redrtors a$ deferred income. Where entiuement occurs
before income is received, the income is a¢¢rued.
Income tax ￿cOVerable in relab.on to investment income is recognised at the time the investment
income is receivable.
Page 13

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting poli¢les (continued)
2.3 Expenditure
Expeftdilure is recognised once the￿ is a legal or constructFve obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits wll be required in settlement and
the amount of the obligation can be MeaSu￿d reliabty. Expenditure is ¢13ssified by actiwty. The costs
of each a¢tivty are made up of the totsl of direct costs and shared Costs, including support costs
involved in undertaking each activity. Direct ¢tssts attributable to a single activty are allocated directly
to that activty. Shared costs %%fiich contribute to more than one actiw and support C051s which are
not attributable to a single ath.vity are apportioned between those activities on a basis Consistent with
the use of resour¢e5. Cenlral staff costs are allocated on the basis of bme spent, and depreciation
charges allocated on the porb.on of the asset's use.
Expendrture on charitsble acbvities 15 incurred on directy undertaking the activities Nthich fijrther the
CIO'5 objects"ves, as well as any associated support costs.
2.4 Tanglble fixed assets and deprncialAon
Tangible fixeil assets cosb.ng £500 or m￿e are caprtalised and recognised vthen future economic
benefits are probable and the cost or value of the asset can be rneasured reliably.
Tangible fixed assets are initially ￿COgniSed at cost. After recognition, under the cost model, tangible
fixed as5els are measured at cost less accumulated depreciation and any accumulated impairment
losses. All Costs incurred to bring a tangible fixed asset into its intended Working condition should be
included in the measurement of cost.
Depreciation is charged 50 as to allocate the cost of tsngible fixed assets less their ￿sidual value
over their estimated useful lives, -
De￿¢[ation is provided on the follovling ba515'.
Freehold property
Motor vehi¢les
Fixtures and fittings
Fixtures and fftb'ngs- restrKted
assets
Not applicable
20% Reducing balance
15% ReduGing balan
Straight line basis
Gains and losses on disposals are detem)ined by comparing the proceeds vth the caTrwng amount
and a￿ ￿COgniSed in the Statement of financial activib"es.
2.5 Stocks
Stocks are valued at the ltswer of cost and net realisable value after making due allowance for
obsolete and s10￿MOVIng stocks_ Cost includes all direct costs and an appropriate proportion of fixed
and vanable overheads.
2.6 Debtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
p￿payrnents are valued at the amthjnt prepaid net of any trade dI￿Ounts due.
The year end legacies debtors are based on the best ests.mate that the Twstees have at the year end
date of the balance owed lo the charity.
Page 14

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 202S
Accounting policies {continued
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi highly liquid investrnents with a short maturity
of th￿e months or less from the date of acqui5ib.on or opening of the deposit or similar a¢¢ount.
2.8 Liabilitiès and provisions
Liabilities are recognised wthen 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 wll be requI￿d in setuement, and the amount
of the settlement can be e5b"mated ￿1iabty.
Liabilities are recognised at the amount that the CIO anb"cipates rt wll pay to settle the debt or the
amount rt has received as advanced pawnents for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect ol the time value of money is material. the provision is based on the present value of those
amounts, discounted at the pre-tax discount rate that reflects the risk5 5pe¢ifi¢ to the liabilty. The
unwinding of the discount is recc*Jnised in the Statement of financial activrties as a finance cost.
2.9 Financial instruments
The CIO onty has finanaal assets and financial liabilities of a knnd that qualify a5 basic finanryal
instruments. Basic financial instruments are initi.alty re¢ognised at transaction value and SLJbsequently
measured at their settlement value the exceptson of bank loans vthich are subsequently
measured at amortised cost ussng the effethve interest method.
2.10 Fund accounting
General funds are ijnrestricted funds which are availabte for use at the discretion of the Tru5tee$ in
furtherance of the general objecttves of the CIO and whith have not been designated foT Other
purposes.
Designated fvnds comprise unrestricted funds that have been set aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
ststements.
Restricted fund5 are funds whith are lo be used in accordance wth speufic restriction5 imposed by
donors or which have been raised by the CIO for particulai Pufposes. The costs of raising and
adminislertng such funds are charged against the 5pe¢ific fund. The aim and Lsse of eat* restricted
fund is sel out in the notes to the financsal statements.
Investment income, gains and losses are allocated to the appropriate fijnd.
Page15

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEAIBER 2025
Income from donatlon5 and legacies
Unrestricted
funds
202S
Total
funds
202S
Donations
Legacies
RHI Income
Gift Aid Redaimed
17.153
334,769
17.533
3,539
17,1S3
334.769
17.533
3.539
372,994
372,994
UnrestrKted
funds
2024
Total
funds
2024
Donations
Legacies
RHI Income
Gift ￿'d Reclaimed
13,205
500,000
18, 133
2.736
13.205
500,000
18, 133
2, 736
534,074
534,074
Income from other trading activities
Income from non ¢harttslAe trading acttviti8s
Unrestricted
funds
2025
Total
funds
2025
Income from other tradrng activrties
Ba5senfell Manor Income
2,518
208.258
2,518
208,2S8
210,716
210.776
Page 16

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 202S
Income from other trading activities {continuedl
Income from non Charitable trading activities {continuedl
UnTrst17Cted
funds
2024
Total
fvnds
2024
Income from other trading income
Bassenfell Manor Income
1,592
217, 784
1,592
217,784
219.376
219,376
Investm¢nt incom&
Unrestricted
funds
2025
Total
funds
2025
InleTesl ￿ceIv0b1e
38.344
38.344
Unrestricted
fvnds
2024
Total
funds
2024
Inlelest receÉv8ble
20.067
20,067
Anatysi$ of txpenditure on charitable aclfvtliès
Summary by fund type
Unrnstricted Restricted
funds
funds
2025
2025
Total
2025
Direct costs
571,402
2,593
573,995
Page 17

THE CHRISTIAN OUTtK)OR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Analysis of expenditure on ¢harital)le activities Icontinuedl
Summary by fund type Icontinuedl
Unrestricted
funds
2024
Restncted
funds
2024
Total
2024
Direct costs
349,630
2,884
352,514
Analysis of eX￿nd4¢y￿ by activities
Activities
undertaken
direct5y
2025
Totsl
funds
2025
Direct costs
573,995
573,995
ActNities
undertaken
directly
2024
Total
funds
2024
Direct costs
352,514
352,514
Page 18

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Analysis of expenditure by a¢tivltits Icontinuedl
Anatysis of direct costs
Total
funds
2025
Dirnct costs
2025
Stsff costs
Depreciation
Rent and Rates
Light, heat and power
Insurance
Repairs and Renewds
Telephone
Printing, Postage and Stationery
BMCC in house expenses
Sundry expenses
Motor expenses
Accountancy fees
Independent Examine￿$ fee$
Legal and Professional fees
Bank charges
Adverbsing
Staff expenses
Donations paid out
136,252
12,788
11,723
21,004
7,524
223,890
2,539
1,148
58,717
3,111
1,993
3,188
610
136.252
12.788
11.723
21.004
7,524
223,890
2,539
1,148
58,717
3,111
1,993
3.188
610
5.713
914
5,713
914
290
7,591
290
7.591
li
75,000
75.000
573,995
573,995
Page 19

THE CHRISTJAM OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Analysls of expenditure by acli¥llles Icontinuedl
Analysis of direct costs {continu8d)
Total
funds
2024
Direcl costs
2024
Staff costs
Depreciation
Rent and Rates
Light, heat and power
Insurance
122,325
13.853
7,512
18,743
8,932
119, 136
2,226
122,325
13,853
7,512
18,743
8,932
119, 136
2,226
Repairs and Renewals
Telephone
k li
Printing, Postage and Ststionery
BMCC in house expenses
Sundry expenses
Motor expenses
Accountsncy fees
Independent Examinels fees
Legal and Prolessional fee5
Bank Charges
Advertising
Staff expenses
1,396
34,079
14, 184
1,596
1,948
610
1,276
1,967
344
1,396
34,079
14, 184
7,596
1,948
610
1,276
7,967
344
2,387
2,387
352,514
352,514
Staff ¢05ts
2025
2024
Wages and salaries
Social security costs
Contributs'on to defined contn"trMJtion pension schemes
117.632
3,299
15,321
99,809
10, T62
11,754
136.252
122,325
The average number of persons employed by the CIO during the year was as follow5".
2025
No.
2024
No.
Total employees
Page 20

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Staff costs Iconttnued)
No employee re¢eNed remunerntion amounting to more than £60.000 in either year.
Tangibl8 fixed assets
Freehold
property
Motor Fixtures and
vèhicles
fittings
Total
Cost or valuation
At 1 January 2025
Additions
10.895
122,897
7.531
574,247
7,$31
At 31 December 2025
440.455
10,895
130.428
581,778
Depreciation
At 1 January 2025
Charge for the year
5.060
1.167
43.571
11.620
4B,631
12,787
At 31 December 2025
6.227
55.191
61,418
Net book value
At 31 December 2025
440.455
4.668
75,237
520.360
At 31 December 2024
440,455
&835
79,326
525,676
10. Stocks
2025
2024
Raw materials and ¢onsumables
1,139
1,113
Page 21

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECE4BER 2025
11. Debtors
2025
2024
Due within one year
Trade debtors
Other debtors
Prepayments and accrued income
7.135
415
8,793
8,579
6.715
13.850
17,787
12. Credltor5: Amounts falling wlthln one year
2025
2024
Trade creditors
Other taxation and social security
Other credrtors
9.421
588
20.740
3,180
6,865
20,232
9,888
Accruals and deferred income
33,929
36,985
Page 22

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEPABER 2025
13. Ststemont of funds
Statement of funds- current year
Balance at
31
Transfers December
inlout
2025
Balanct at 1
January
2025
Income Expenditur¢
Unreslrictéd funds
Designated funds
Working capital and unforseen
repairs
Planned improvements to
facil(ties
175,000
175,000
500.000
500,000
675.000
675.000
Genoral funds
General Funds
1.362,866
622.114
1571.4021
16S4,S891
758.989
Total Unrestricted funds
1.362,866
622.114
1571N021
20.411
1.433,989
R¢strtcted funds
Biomass boiler fund
Trust vehicle fund
17,168
S.836
(IA251
11,1681
115.7431
14.6681
23.004
{2.5931
120,4111
Total of funds
1.385.870
622.114
{S73.995}
1,433,989
Page 23

THE CHRISTIAN OUTt)OOR PURSUITS TRUST CIO
NOTES TO THE HNANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
13. Statemènt of fvnds {continued)
Statement of funds - prfor year
Balance at
31
December
2024
Balan￿ at
l January
2024
Income Expendifu
Unr8stri¢ted funds
Generaj Funds
938,979
773,517
(349,630J
1,362,866
Restricted funds
Biomass boiler fund
Trust vehide fund
18,593
T,295
fl,425)
fl.459)
17,168
5,836
25,888
{2,884)
23,004
Total of funds
964.867
773,517
(352,514J
1,385.870
14. Summary of funds
Summary of funds- current yèar
Balanc8 at
31
December
2025
Balance at 1
January
2025
Transfers
Inlout
Income Expenditure
Designated ftjnds
General funds
Restricted funds
675,000
1654,5891
{20.4111
675.000
758,989
1.362.866
23.0(H
622.114
(571,4021
12.5931
1.38S.870
622.114
1573.9951
1.433,989
Page 24

THE CHRISTIAN OUTDOOR PURSUITS TRUST CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
14. Summary of funds Icontinuedl
Summary of lund5- prior year
Balance at
31
December
2024
Balance at
l January
2024
Income Ex￿ndIt￿re
General fvnds
938,979
25.888
773.517
f349,630J
{2,884J
1,362,866
23,004
Restricted fvnds
964,86T
773,517
(352.514)
1,385,870
15. Anatysis of net assets betvmen funds
Anatysis of net assets bet￿en funds- current year
Unrestricted
fund$
2025
Total
funds
2025
Tangible fixed assets
Current assets
CreditOTS due within one year
520,360
947,558
{33.9291
520.360
947.558
{33.9291
Total
1,433,989
1.433.989
Analysis of net assets between funds- prior year
Unrestiicted
runds
2024
Restncled
funds
2024
Total
funds
2024
Tangible fixed assets
Cu￿ent assets
502,612
897,239
(36.985J
23.004
525,616
897,239
(36,985)
Creditors due V￿thin one year
Total
1,362,866
23,004
1,385,870
16. Relatsd paty transactions
An organisab.on of whith the follow.ng Trustees are also involved in., Mr S Braithwaite, Mr P Dix, Mr J
Gaunt and Miss CE LeggetL During the period Christian Adventure Holidays ha5 paid Christian Outdoor
Pursuits Trust CIO a total £30.53712024- £29.9471.
Page 25