REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements For The Year Ended 31st March 2023 |
for |
MOUNTAIN TRAINING SCOTLAND |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements For The Year Ended 31st March 2023 |
for |
MOUNTAIN TRAINING SCOTLAND |
MOUNTAIN TRAINING SCOTLAND |
Contents of the Financial Statements |
For The Year Ended 31st March 2023 |
Page |
Report of the Trustees | 1 | to | 7 |
Independent Examiner's Report | 8 |
Statement of Financial Activities | 9 |
Balance Sheet | 10 | to | 11 |
Notes to the Financial Statements | 12 | to | 16 |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2023 |
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). |
Objectives and activities |
Objectives |
Mountain Training Scotland (MTS) endeavours to in co-operation with Mountain Training UK and Ireland (MTUKI) and the other national mountain training boards to:- |
1. develop and operate schemes for training and assessment of those engaged in leading others (particularly the young) on the indoor climbing walls, crags, mountains and moorlands of the UK and Ireland. |
2. and for such other related tasks as it may be invited and agree to perform, provided that they are in no respect in conflict with the principle purposes as set out. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2023 |
Objectives and activities |
Activities and achievements |
Mountain Training Scotland is a Scottish based charitable body whose purpose is the advancement for the public benefit of education and training (in conjunction where appropriate with other persons or bodies) in the skills required for doing, leading, and instructing safe hill, mountain, moorland, and countryside walking, mountaineering and rock, ice and indoor climbing, and other associated activities, and to offer advice on matters of training and safety. |
This report summarises the Key Development Outputs, which have a strong financial connection to our operation and activity, as outlined in the Mountain Training Scotland Annual Plan and Budget 2022-2023 and the Mountain Training Scotland Strategic Plan 2022-2026. |
We would like to express our sincere appreciation to sportscotland for their support and investment in Mountain Training Scotland, enabling us to undertake essential development projects. Without their contribution, our capacity to execute these projects would be severely limited. |
We acknowledge that the successful implementation of these projects, activities, and related outputs, as documented in this report, would not have been possible without the invaluable support of our strategic partner organisations, the Mountain Training Scotland Council of Members, and the combined efforts of numerous individuals who share our vision and ethos. Mountain Training Scotland extends its heartfelt gratitude to everyone involved. |
The report covers the period from 1st April 2022 to 31st March 2023. The Mountain Training Scotland Strategic Plan 2022-2026 focuses on three Key Strategic Aims and their corresponding priority areas: |
Strategic Aim 1 |
To enhance the provision of the Mountain Training personal skills training and qualification schemes in Scotland' |
- Increase the resilience of both provider networks and candidate pathways. |
- Develop new methods for resilient training delivery. |
- Improve the frameworks supporting an effective community of practice. |
- Strengthen collaboration with partner organisations. |
- Embed and promote the principles of sustainable practice across personal skills training and qualification schemes. |
Strategic Aim 2 |
To progress the equitable, inclusive and diverse, access to the Mountain Training personal skills training and qualification schemes in Scotland' |
- Identify and monitor areas of under-representation. |
- Work towards removing barriers to inclusion in personal skills training and qualification schemes. |
- In collaboration and partnership with Mountaineering Scotland and identified third sector partners promote and support greater participation from under-represented groups in training and qualification schemes. |
- Promote diversity and inclusion externally as core values of MTS. |
Strategic Aim 3 |
To ensure the continued financial security and enhanced business resilience of Mountain Training Scotland' |
- Augment current financial stability and operational ability and capacity. |
- Develop greater financial resilience against exogenous shocks. |
- Ensure operational stability and relevance in the post-pandemic environment. |
Mountain Training Scotland's Chairperson's Foreword |
It has been another busy and testing year for Mountain Training Scotland, and the wider mountaineering community across the UK and Ireland. A key part of our development activity this year was successfully completing projects disrupted or paused during the covid times. |
This has involved an enormous amount of work, and I would like to personally thank George (Our Executive Officer) for his efforts over the last year. As always, a consummate professional who continues to action the outputs from our strategic plan by working with the wider mountaineering sector. I would also like to thank Sandy Paterson (our contracted MTS Technical Officer) and Catherine Rose (our contracted financial support), for their continued support which allowed us to deliver a rather testing plan, which we set out in the midst of all the uncertainty in the wake of covid. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2023 |
Objectives and activities |
As an awarding body we continued to manage and support the continued and safe provision of the Mountain Training schemes in Scotland by our network of providers and their associated staff. We are now entering a time of growth, and our network of providers and strategic partners will play an essential part in our ability to deliver our charitable aims and objectives. I would like to thank all our member organisations who have supported our on-line meetings, and welcomed the chance to get back together face to face. We appreciate the contributions from our member organisations representatives who attend our meetings bringing 'challenge and perspective' to our strategic activity. |
The continued annual investment support by SportScotland in Mountain Training Scotland to help progress our development projects is essential. Without this investment we would be extremely limited in the scope of development projects we could undertake. In this regard the close support and valued input from Megan Griffiths (our SportScotland partnership manager) particularly in the past few challenging years, has been especially valued and appreciated by the Board of Mountain Training Scotland. Megan is moving into a new role in 2023 and the Board would like to extend their sincere thanks for all the support and advice Megan has given in the past ten years since she started the role in 2013. And we extend a welcome to Derek O'Riordan who will succeed Megan as our Partnership Manager. |
I would also like to take the time to thank the voluntary directors of the Board of MTS. I am privileged to have such a dedicated and hardworking team, with a hugely diverse background. This coming year will see a change in the make-up of the board as James, John and I will all step down from our roles after reaching the end of our tenures. I am however confident we have left it in a better place than when we arrived and entrust the board, including new board members Mhairi Crawford and Marie Dignam, to continue to improve on the foundations which we have built. |
Ryan Doherty |
MTS Chair |
Summary of MTS Key Development Outputs 2022/2023 |
For our operational plan for 2022/2023 the following is a summary of our key development priorities and associated outputs. |
Strategic Aim 1 |
To enhance the provision of the Mountain Training personal skills training and qualification schemes in Scotland' |
Camping Leader Scheme |
The new Camping Leader scheme went live on the 1st March 2022. Mountain Training Scotland's expectation based on interest from providers was to have similar take-up as the Expedition Skills module by end of the 2022 In the 2022-2023 we had an initial 38 candidates attend assessment of which 32 passed. |
Winter Mountain Leader scheme |
Following on from the walking schemes review, Mountain Training Scotland completed our review of the Winter Mountain Leader scheme where the intent was primarily to align the 'scheme pathway' headings and associated competencies with the new revised Mountain Leader scheme by November 2022. |
Winter Mountain Leader season 2022-2023 |
This winter could be characterised as having a sparse but very icy snowpack; intense winds; rapidly fluctuating temperatures, plus several very stormy snowy periods. |
Six Mountain Training Scotland providers ran a total of 25 courses - 14 training courses and 11 assessments - whilst 5 re-assessments were also run. A total of 113 candidates completed training and 66 assessments. Of the 66 completing assessment 54 passed (A pass rate of 82%), 7 were deferred and 2 were failed. |
Of the 25 courses that ran, 9 courses managed an overnight in a snowhole, and only one assessment course spent two nights out. Limited snowpack and mild conditions (weather system timings seem to be unreliable) were the most common cited reasons for groups not overnighting in a snowhole. |
Mountain Training Personal Skills Scheme Provision in Scotland |
In December 2022, we successfully relaunched the Mountain Training skills scheme in Scotland. As a result, we provisionally approved 16 new providers and an additional 31 tutors. All of them were invited to attend induction events scheduled for May 2023. Notably, Mountaineering Scotland is among the new approved providers. This approval aligns with our long-term objectives of meeting the evolving needs of individuals engaged in mountain-related activities in Scotland, regardless of their experience level. It also aims to foster the growth of a qualified network of personal skills training providers within the country. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2023 |
Objectives and activities |
Provider and Course Director support visits |
To ensure the consistency and quality of scheme provision and delivery, we conducted a series of support visits referred to as "moderations." These visits aimed to assess the implementation of changes in the Mountain Training Walking Schemes and address a backlog of visits for probationary providers and Course Directors. |
This year we undertook a total of 18 visits across the schemes provided by Mountain Training Scotland Providers. |
Community of Practice |
Our 'Community of Practice' strategy involves a process of fresh staff working on courses being formally and informally mentored by experienced Course Directors. It involves Course Directors co-tutoring; and supporting staff development is a programme of workshops, seminars. training courses and a Course Director/Tutor/Provider Pathway. |
The MTS Board approved five new Course Directors; 1 new Provider been approved; with 2 existing Providers granted additional approval to provide Hill and Moorland Leader training and assessment courses. |
In 2022-2023 we had 58 approved Course Directors and Tutors working for 28 Mountain Training Scotland approved Providers. |
Key outputs this year included the provision of: |
1 x MTS All Providers and Staff annual seminar attended by 31 people. |
1 x Trainer and assessor skills attended by 11 people. |
1 x MTS Mountain Training 'Leadership and Decision-Making' course staff induction attended by 11 people (NOTE: MTS ran three such inductions in 2021/2022 for existing Course Directors). |
1 x Winter ML Provider and staff seminar attend by 25 people. |
Pathways |
As part of our aim to identify and create accessible pathways to support and enable candidates to develop their interests within mountain and climbing related activities we are working with Mountaineering Scotland by creating an infrastructure of qualified personal skills training providers in Scotland and sharing accessible and relevant resources. |
Key outputs in this support of this have involved the MTS Executive Officer providing support on the Mountaineering Scotland annual student safety seminar, and supporting Mountaineering Scotland ClimbScotland staff become approved MTS Mountain Training personal skills tutors. |
Sustainability |
MTS/MTUKI Sustainability plan |
Mountain Training Scotland is developing a sustainability plan. We have competed Phase 1 - Materiality assessment (An assessment of the most material environmental, social and governance factors (risks and opportunities) involved in Mountain Training Scotland's operational activity). Phase 2 is currently underway and involves us working in parallel with the MTUKI sustainability working group project. |
On-line digital learning resources |
During the 2021 lockdown, Mountain Training Scotland initiated the development of a series of online digital learning resources. This effort began with the creation of the Winter Mountain Leader 'Snow and Avalanche' online course, which focused on the relevant competencies for Winter Mountain Leaders. |
This year, our key outputs included the production and release of several online courses. The first is 'Pathway to Effective Leadership,' designed around the Mountain Training leadership and decision-making model and associated competencies. The second is the 'Teaching and Learning Skills' online resource, aimed at supporting candidates, tutors, and directors in their roles as leaders and instructors while facilitating their personal development. |
Additionally, we have continued our support for a specialised online Snow and Avalanche course for Scottish Mountain Rescue. As part of our collaboration with the Snow and Avalanche Foundation of Scotland (SAFOS), Mountain Training Scotland, with the assistance of Glenmore Lodge, has been involved in developing and publishing an online course for Winter 2022-2023. This course, called 'Be Avalanche Aware,' outlines the decision-making process and fundamental considerations for assessing avalanche hazards in winter mountain environments. |
Mountain Training digital learning hub |
MTUKI appointed Huw Jordan Tatlock as the new Mountain Training Digital Engagement Coordinator. The future development of Mountain training digital resources will be done within the framework of a currently being developed digital engagement strategy. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2023 |
Objectives and activities |
Strategic Aim 2: |
To progress the equitable, inclusive and diverse, access to the Mountain Training personal skills training and qualification schemes in Scotland' |
Diversity, equity, equality and inclusion |
As part of our Mountain Training network outputs two free webinars were run in March 2023, with two more programmed for April 2023, for Mountain Training Providers and Course Directors facilitated by Aneela McKenna of Mor Diversity. These webinars were titled 'Making your Courses Inclusive and Accessible' and 'How to create an Inclusive, Welcoming Environment for All Learners.' |
Mountain Training Scotland Bursary Scheme |
Mountain Training Scotland offers a bursary scheme to those candidates "…for whom both the personal financial constraints may be a barrier to participation and whose participation may promote MTS's commitment to diversity, equity, equality and inclusion…" |
We have received 18 applications this year of which 13 have so far been successful. We have made grant payments to value of £3,055 to thirteen applicants in 2022/2023. Mountain Training Scotland has paid out since the startup of the bursary scheme in 2019 a total of £6,845 to 32 applicants who have completed their Mountain Training training and/or assessment course. |
Registrations |
Total registrations for 2022 was 1236 across all schemes. This is up on 2021 when the total was 1143. Whilst the trend is still upward, we have still not returned to pre-COVID levels for registrations. 2019 our baseline for pre-COVID was 1475 registrations across all schemes. |
Training/assessment places |
2022 was a good year for Mountain Training Scotland candidates undertaking training/assessment. In 2022 915 candidates completing training (across both skills and qualification schemes) and 440 candidates completed their assessment (total for 2022 - 1355). This is a 42% increase on 2021 which saw 627 training and 327 assessments completed (total 954). |
2022 numbers positively compare with pre-covid 2019 baseline of 679 training and 541 assessment places completed (total for 2019 - 2022). This is an increase of 11% on 2019's figures. |
Key Aim 3 |
To ensure the continued financial security and enhanced business resilience of Mountain Training Scotland' |
Financially secure and resilient |
Primary sources of income are fees from candidate registrations, investment from sportscotland, and fees (consisting of annual renewal and course places delivered) from Course Providers who run courses on behalf of Mountain Training Scotland. As fees referenced are agreed and set by the five national Mountain Training organisations via the Finance Group set up under the auspices of MTUKI, Mountain Training Scotland has limited scope to alter these fees. |
For the purposes of planning 2021/2022 was taken as our baseline. Around 71% of our income is derived from registrations and provider activity. The remaining 29% from sportscotland is designated to support development projects. |
Staff development and retention |
Currently, Mountain Training Scotland provides additional staff support for the MTS Executive Officer through the roles of the Finance and Administration assistant and the Technical Officer. These roles are carried out on a self-employed basis and follow agreed yearly work plans. When necessary, additional technical expertise is enlisted for specific events such as MTS trainer and assessor courses or specialised projects like the Be Avalanche Aware online course. Collaborations with partner organizations are also common to facilitate this specialised support. |
While the staff network is currently stable, Mountain Training Scotland recognises its heavy reliance on one full-time employee, the MTS Executive Officer, as a key individual. Although working with contracted specialists and partner organisations allows us to meet strategic and operational objectives, the organisation acknowledges the need for longer-term, formal, and resilient solutions to enhance capacity and support for delivering the proposed MTS strategic and operational outcomes. Efforts are being made to establish sustainable solutions within the organisation to ensure greater effectiveness and resilience. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2023 |
Financial review |
Financial position |
Unrestricted funds: |
The primary sources of income under this heading were grant aid from sportscotland, fees from candidate registrations and fees from other course providers who run courses on behalf of MTS. |
Further income was derived from the direct sale of associated publications to candidates on registration. |
Restricted funds: |
There was no receipt of restricted funds in the year ended 31 March 2023. |
Reserves policy |
We have ended the year with a deficit of £5,056, generating income of £67,364, in addition to the £25,000 Sport Scotland investment (giving a total income of £92,364). This still leaves us with healthy reserves. We maintain a level of reserves to ensure our financial independence and resilience, but it is our intention to use a portion of our reserves towards the key priorities in our strategic plan, allowing us to invest in the future development and provision of the Mountain Training qualification schemes in Scotland. |
Financial controls |
We believe that we have sound day-to-day processes for handling cash and reporting income and expenditure. |
Risks |
The charity depends on the continuing support of sportscotland and the continuing interest in the award schemes operated by MTS. |
Structure, governance and management |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
Recruitment and appointment of new trustees |
As stated in the Articles of Association, the Chairman of the Board shall be appointed for a period of three years by the Board members at the Annual General Meeting. The Executive Officer (who is also the Company Secretary) shall be appointed by the Directors for such term, at such remuneration and upon such conditions as they may think fit. |
Reference and administrative details |
Registered Company number |
Registered Charity number |
Registered office |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2023 |
Trustees |
DIRECTORS: |
Ryan Doherty | Chair | Appointed 22/11/17 |
Mhairi Anne Crawford | Vice Chair | Appointed 03/10/22 |
Marie Dignam | Treasurer | Appointed 14/10/22 |
John Jackson | Appointed 08/11/17 |
James Ferrier | Appointed 22/11/17 |
Pamela Lomoro | Appointed 29/10/20 |
Patrick Baker | Appointed 17/08/21 |
MEMBERS: |
Mike Gifford | Association of Heads of Outdoor Education Centres |
Stuart Younie | Mountaineering Scotland |
Alan Mackay | Duke of Edinburgh's Award (Scotland) |
Gillian Godfree | Girlguiding Scotland |
Alan Smith | Scottish Advisory Panel of Outdoor Education |
Mark Chadwick | British Association of Mountain Guides |
Richard Bentley | Association of Mountaineering Instructors |
John Nicholls | Ramblers Scotland |
Richard Phillips | British Association of International Mountain Leaders |
OBSERVERS: |
Derek O'Riordan | Sport Scotland |
Jon Jones | Glenmore Lodge |
Will Brandt | Joint Services Mountain Training Centres |
Dalton Moore | Scouts Scotland |
OFFICERS: |
George McEwan | Executive Officer and Company Secretary |
Catherine Rose | Administration and Finance Assistant |
Sandy Paterson | Technical Officer |
Company Secretary |
Independent Examiner |
Goldwells |
15-17 High Street |
Kingussie |
Inverness-Shire |
PH21 1HS |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
Independent Examiner's Report to the Trustees of |
Mountain Training Scotland |
I report on the accounts for the year ended 31st March 2023 set out on pages nine to sixteen. |
Respective responsibilities of trustees and examiner |
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. |
Basis of the independent examiner's report |
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. |
Independent examiner's statement |
In connection with my examination, no matter has come to my attention : |
(1) | which gives me reasonable cause to believe that, in any material respect, the requirements |
- | to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and |
- | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations |
have not been met; or |
(2) | to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
Lorna Drummond FCCA |
The Association of Chartered Certified Accountants |
Goldwells |
15-17 High Street |
Kingussie |
Inverness-Shire |
PH21 1HS |
27th November 2023 |
MOUNTAIN TRAINING SCOTLAND |
Statement of Financial Activities |
For The Year Ended 31st March 2023 |
2023 | 2022 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
Income and endowments from |
Donations and legacies | 2 |
Charitable activities | 3 |
Events | 2,391 | 3,125 |
Other income |
Total |
Expenditure on |
Charitable activities |
Events | 3,128 | 7,725 |
Bursary scheme | 3,055 | 1,425 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
Reconciliation of funds |
Total funds brought forward |
Total funds carried forward | 50,527 |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Balance Sheet |
31st March 2023 |
2023 | 2022 |
Unrestricted | Total |
fund | funds |
Notes | £ | £ |
Fixed assets |
Tangible assets | 7 |
Current assets |
Debtors | 8 |
Cash at bank |
Creditors |
Amounts falling due within one year | 9 | ( |
) | ( |
) |
Net current assets |
Total assets less current liabilities |
NET ASSETS |
Funds | 10 |
Unrestricted funds | 50,527 |
Total funds | 50,527 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006. |
The trustees acknowledge their responsibilities for |
(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Balance Sheet - continued |
31st March 2023 |
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
The financial statements were approved by the Board of Trustees and authorised for issue on |
MOUNTAIN TRAINING SCOTLAND |
Notes to the Financial Statements |
For The Year Ended 31st March 2023 |
1. | Accounting policies |
Basis of preparing the financial statements |
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
Income |
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. |
Expenditure |
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
Tangible fixed assets |
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
Computer equipment | - |
Taxation |
The charity is exempt from corporation tax on its charitable activities. |
Fund accounting |
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
Pension costs and other post-retirement benefits |
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
MOUNTAIN TRAINING SCOTLAND |
Notes to the Financial Statements - continued |
For The Year Ended 31st March 2023 |
2. | Donations and legacies |
2023 | 2022 |
£ | £ |
Grants |
Grants received, included in the above, are as follows: |
2023 | 2022 |
£ | £ |
Sport Scotland | 25,000 | 25,000 |
3. | Income from charitable activities |
2023 | 2022 |
Activity | £ | £ |
Registration fees | Registration fees | 51,282 | 45,384 |
Provider fees | Provider fees | 11,770 | 11,989 |
Events | Events | 2,391 | 3,125 |
4. | Net income/(expenditure) |
Net income/(expenditure) is stated after charging/(crediting): |
2023 | 2022 |
£ | £ |
Depreciation - owned assets |
5. | Trustees' remuneration and benefits |
There were no trustees' remuneration or other benefits for the year ended 31st March 2023 nor for the year ended 31st March 2022. |
Trustees' expenses |
2023 | 2022 |
£ | £ |
Trustees' expenses |
6. | Staff costs |
The average monthly number of employees during the year was as follows: |
2023 | 2022 |
Secretary |
MOUNTAIN TRAINING SCOTLAND |
Notes to the Financial Statements - continued |
For The Year Ended 31st March 2023 |
7. | Tangible fixed assets |
Computer |
equipment |
£ |
Cost |
At 1st April 2022 |
Additions |
At 31st March 2023 |
Depreciation |
At 1st April 2022 |
Charge for year |
At 31st March 2023 |
Net book value |
At 31st March 2023 |
At 31st March 2022 |
8. | Debtors: amounts falling due within one year |
2023 | 2022 |
£ | £ |
Trade debtors |
Prepayments |
9. | Creditors: amounts falling due within one year |
2023 | 2022 |
£ | £ |
Trade creditors |
Social security and other taxes |
Accrued expenses |
10. | Movement in funds |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 50,527 | (5,056 | ) | 45,471 |
TOTAL FUNDS | (5,056 | ) | 45,471 |
MOUNTAIN TRAINING SCOTLAND |
Notes to the Financial Statements - continued |
For The Year Ended 31st March 2023 |
10. | Movement in funds - continued |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 92,364 | (97,420 | ) | (5,056 | ) |
TOTAL FUNDS | ( |
) | (5,056 | ) |
Comparatives for movement in funds |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.22 |
£ | £ | £ |
Unrestricted funds |
General fund | 55,189 | (4,662 | ) | 50,527 |
TOTAL FUNDS | 55,189 | (4,662 | ) | 50,527 |
Comparative net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 87,188 | (91,850 | ) | (4,662 | ) |
TOTAL FUNDS | 87,188 | (91,850 | ) | (4,662 | ) |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.4.21 | in funds | 31.3.23 |
£ | £ | £ |
Unrestricted funds |
General fund | 55,189 | (9,718 | ) | 45,471 |
TOTAL FUNDS | 55,189 | (9,718 | ) | 45,471 |
MOUNTAIN TRAINING SCOTLAND |
Notes to the Financial Statements - continued |
For The Year Ended 31st March 2023 |
10. | Movement in funds - continued |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 179,552 | (189,270 | ) | (9,718 | ) |
TOTAL FUNDS | 179,552 | (189,270 | ) | (9,718 | ) |
11. | Related party disclosures |