REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements For The Year Ended 31st March 2024 |
for |
MOUNTAIN TRAINING SCOTLAND |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
Report of the Trustees and |
Unaudited Financial Statements For The Year Ended 31st March 2024 |
for |
MOUNTAIN TRAINING SCOTLAND |
MOUNTAIN TRAINING SCOTLAND |
Contents of the Financial Statements |
For The Year Ended 31st March 2024 |
Page |
Report of the Trustees | 1 | to | 10 |
Independent Examiner's Report | 11 |
Statement of Financial Activities | 12 |
Balance Sheet | 13 | to | 14 |
Notes to the Financial Statements | 15 | to | 19 |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
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 2024. 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 2024 |
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 2023 to 31st March 2024. 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 |
Mountain Training Scotland has had a busy year but as you'll see from this report, a huge amount has been accomplished in often challenging circumstances. Work to deliver on the Strategic Plan 2022-2026 is progressing at pace including significant developments in refreshing and updating key programmes. |
None of this work would happen without our Executive Officer, George McEwan. The board and I would like to thank him for all he does to lead Mountain Training Scotland so successfully. He delivers on an impressive programme of work, liaising with partners across the UK and Ireland to successfully implement plans. We would also like to thank our contracted Technical Officer, Sandy Paterson and Finance and Administration Assistant, Catherine Rose for their ongoing support which enables us to deliver on ambitious targets. |
One key development this year has been the relaunch of the skills schemes and, as an awarding body we are delighted to welcome new or expanded providers and their associates to working with MTS. We also very much appreciate our network of providers and associates who deliver skills, training and assessment courses to support the continued and safe provision of Mountain Training schemes in Scotland. We would like to thank all our council of members for their support and for member organisations who have attended trainings and development opportunities and appreciate the discussions and learning that happen across these spaces. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
Objectives and activities |
Our thanks go to SportScotland for their continued investment into Mountain Training Scotland which enables key development programmes to continue and grow. Without this investment much of the work strengthening the schemes would be extremely challenging. We also appreciate the support from Derek O'Riordan, our SportScotland Partnership Manager on an ongoing basis. |
This is my first year as chair and would like to thank Ryan Doherty for all his support for Mountain Training Scotland in chairing the board so successfully through some particularly challenging times during covid and returning towards growth. I would also like to extend thanks to Pamela Lomoro for accepting the position of Vice Chair and Marie Dignam for her exceptional support as Treasurer. I feel very privileged to have a strong and supportive board with excellent constructive challenge and drive to ensure a strong future for MTS. |
Mhairi Crawford |
MTS Chair |
Mountain Training Scotland Operational Plan 2023-2024 Activities and outputs. |
Strategic Aim 1: 'To enhance the provision of the Mountain Training personal skills training and qualification schemes in Scotland' |
Coordination |
- A joined-up approach to collecting and analysing mountain activity incident data and investigating adverse events |
There are currently two on-going parallel projects being worked on to support the efforts of the Mountaineering Scotland Mountain Safety Group (MSG). One project led by Mountaineering Scotland MSG is looking into methodologies for collating data from mountain incidents to a central point facilitating a review and to identify trends to help inform MSG safety strategies. In parallel MTUKI have convened a working group from national centres, the professional associations, mountaineering councils and national Mountain Training organisations to identify and establish good practice for investigating adverse events. |
Development |
- Relaunch of Mountain Training personal skills schemes in Scotland |
After successful inductions in May 2023 MTS recruited an additional 10 new Providers (20 Tutors) for Hill and Mountain Skills; 9 new Providers (14 Tutors) for Rock Skills. Of note one of these new Providers is Mountaineering Scotland. This brings our total number of Mountain Training skills scheme providers up to 20, mainly concentrated in and around Central Scotland. |
This approval is part of longer-term joint aims to meet the changing needs of Scottish based mountain-related activity participants at all experience levels, and support the development of an infrastructure of qualified personal skills training providers in Scotland. |
- Project to incorporate Mountain Training leadership and decision-making competencies into the climbing schemes |
This project to incorporate the Mountain Training Leadership and Decision-Making competencies into the climbing schemes (and ensure all the syllabi are consistent) is on-going and due to complete in 2024/2025. |
- New Mountain Training Bouldering Wall Instructor scheme |
A Mountain Training working party have been working to create this new scheme. The project is on track with a proposed 'go-live' date of autumn 2024. Mountain Training Scotland will create a 'roll out' plan for the scheme in Scotland in summer 2024. |
-Winter Mountain Leader season 2023-2024 |
This winter follows on from a very similar theme as last winter. |
Winter can only be described as being petulant, and conditions have been challenging in a variety of ways. A brief summary of conditions is a shallow snowpack and highly dynamic weather patterns. |
Five Mountain Training Scotland providers ran a total of 24 (only 1 down on last year) courses - 12 training courses and 12 assessments - whilst 5 re-assessments were also run. A total of 102 (slightly down on last year) candidates completed training and 76 (slightly up on last year) attended assessment. Of the 76 attending assessment 55 passed (A pass rate of 72% - down on the 82% last year), 15 were deferred (though 1 deferred 1st Aid only) and 2 were failed. Four candidates withdrew. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
Objectives and activities |
The pass rate (after 2023's 83% blip) has dropped back to slightly below the average on previous seasons the pass rate has been around 77% (2019, 2018) and 75% (2017). |
Consistency |
- Provider and Course Director support visits |
We ensure the consistency and quality of scheme provision and delivery via a programme of Provider and course Director support visits (referred to as 'moderations'). A key focus was seeing how the changes implemented in the Mountain Training Walking Schemes were being implemented, as well as dealing with a backlog of visits for probationary providers and Course Directors. |
This year we undertook a total of 13 visits across the schemes provided by Mountain Training Scotland Providers. Seven of these visits were to probationary Course Directors. The visits were as follows: |
- Incidents and accidents |
Mountain Training Scotland asks our provider network and their staff to report any incidents/unusual occurrences that happen on Mountain Training courses. |
For context Mountain Training Scotland has received 34 reports since 2014 and we have trained 8181 and assessed 4801 (total 12982) candidates in Scotland. This is an incident/unusual occurrence rate of 0.3%. |
Walking slips/stumbles/fall are the most common mechanism of an event occurring, whilst 'other' is the next most common. 'Other' consists mainly of medical related events. |
In 2023/2024 Mountain Training Scotland received four reports three of which we classed as unusual occurrences . Any observations from these reports are shared as part of our 'Community of Practice' process at our annual Provider and staff seminar. |
- Community of Practice |
Mountain Training Scotland (MTS) Course Directors contain a vast reservoir of knowledge and experience, it is a valuable asset and is crucial to the continued successful provision of top-quality training and assessment courses in Scotland. MTS believes that allowing opportunities, for those involved in the delivery of the Mountain Training award schemes, to share knowledge, experience and practice is key to having a successful succession planning/community of practice model that underpins any CPD pathway from Tutor to Course Director through to Course Provider, hence our development of a Community of Practice strategy to help support this process. |
- Providers, Course Directors and Tutors |
The MTS Board approved six new Course Directors; 1 new Provider has been approved; |
In 2023-2024 we had a total of 86 approved Course Directors and Tutors working for 38 Mountain Training Scotland approved Providers. |
- 4 year rolling programme 'Community of Practice' workshops |
MTS has put together what will become a 4-year rolling programme of discipline specific workshops that are open to all those who provide, direct, tutor or work on both the personal skills course and the qualification courses. These workshops will be practically focused, and the plan is for them to be a mixture of self-led group work drawing on the skills and knowledge from within the provider network and lead from subject matter experts when appropriate. |
-MTS Workshops, seminars and training |
This year we ran eight events attended by 103 course directors, tutors and staff. |
- 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 supporting Mountaineering Scotland ClimbScotland become approved MTS Climbing Wall Instructor scheme course directors; and both Climb Scotland and Mountain Safety Advisor team become Mountain Training personal skills tutors. |
Sustainability |
- MTS/MTUKI Sustainability plan |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
Objectives and activities |
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 undertaking and working in parallel with the MTUKI sustainability working group project one of whose aims are the creation of an overarching Mountain Training sustainability policy such that the national Mountain Training organisations can replicate, expand and adapt that for themselves without any conflicting messages. |
- Resilience |
On-line digital learning resources |
Mountain Training Scotland began developing a series of on-line digital learning resources during lockdown in 2021 with the creation of a Winter Mountain Leader 'Snow and Avalanche' on-line course based around the relevant Winter Mountain Leader competencies. Since then we have been involved in the development of additional resources, for use by our provider and staff network as part of our 'Community of Practice' strategy, candidates and partner organisations. |
- Mountain Training Scotland digital outputs |
MTS Teaching & Learning Educational Support Project Plan - led by Doug Cooper saw creation of 2 x workshops and an on-line module for candidates supporting implementation of Mountain Training teaching and learning syllabus competencies. |
Winter Mountain Leader QMD video - we have created Winter QMD video to support Winter Mountain Leader candidates work out what a QMD is. This will be put on-line for next winter. |
- Mountain Training digital learning hub |
Following MTUKI appointing Huw Jordan Tatlock as the new Mountain Training Digital Engagement Coordinator in 2023 work is continuing on E-learning development. Mountain Training is now using a new platform being used called 'Articulate' with the Camping Leader on-line module being redone within 'Articulate'. MTS plan to migrate all our on-line content to Articulate in 2024/2025. |
- Mountain Training rebranding and new website |
As part of the creation of a new website the decision was taken to begin the process of rebranding Mountain Training. This project was completed in March 2024. In parallel a new Mountain Training website has been under development. The key driver is integrating digital resources on the website are not possible with current website. The new website will allow Mountain Training to host E-Learning modules (via Articulate) on our website. This went live on 16th April 2024. |
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 |
- 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..." |
MTS would like to acknowledge the generous financial support from the Cairngorm Club that helps support bursary awards to applicants. Based in Aberdeen, the Cairngorm Club was founded in 1887 and is the oldest and one of the largest hillwalking and climbing clubs in Scotland. |
We have received nine applications this year of which six have so far been successful. We have made grant payments to value of £850 to four applicants in 2023/2024. Mountain Training Scotland has paid out since the startup of the bursary scheme in 2019 a total of £ £7,945 to 36 applicants who have completed their Mountain Training training and/or assessment course. The total promised since start up is £12,250. |
- Mountain Training Scotland Course Director, Tutors and associated staff 'workforce' |
Mountain Training Scotland had 85 approved Course Directors and Tutors in 2023/24. Of this number 10 are female, or just under 12% of the total. |
A key outcome in the short term (by 2026) is to ensure the Mountain Training Scotland Course Director and associated staff 'workforce' at the very least broadly reflects the gender and ethnicity profile of candidates within that scheme. |
-'Reasonable adjustments' |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
Objectives and activities |
Recording evidence of Course Directors making 'reasonable adjustments' began in 2013, with sixty-six reports received to date. Fourteen case studies (anonymised reports) were received in 2023-24. These reference candidates attending Mountain Training Scotland courses requesting or requiring 'reasonable adjustments,' outlining the process used to identify their requirements and agree suitable and appropriate strategies to accommodate and support them during their course. These reports and the lessons learned are shared at the annual Mountain Training Scotland Provider and Staff seminar held in the autumn. |
As a principle we have found that allowing the candidate the opportunity to describe their condition and how they manage it, and what the course staff can do to support them works well in facilitating candidates taking part and completing their course. |
Connect with new and returning leaders |
- Registrations |
Total registrations for 2023 was 1242 across all qualification schemes. |
" Compared to 2022 (1213) an increase of 2.4%. |
We have still not returned to pre-COVID levels for registrations. |
" Down by 9.9% on pre-covid 2019 (1378) qual registrations. |
Looking ahead to 2024 we are forecasting a 0% increase as there are signs that the cost-of-living crisis is having an impact on registration numbers. This trend is noted across all the national Mountain Training organisations. |
- Gender balance |
The proportion of female candidates registering on MTS Mountain Training schemes increased by 3% for 2022 compared to 2021. In 2022 39% of all candidates who registered on a Mountain Training scheme with Mountain Training Scotland were female. |
In 2023 this proportion reduced from 39% in 2022 to 35% across all schemes, though the % of those 'not specified' has increased to 8%. |
The % of female candidates registering on a Mountain Training scheme with Mountain Training Scotland is higher in those schemes with easier to access terrain, such as Lowland Leader (LWLA) - 48%, Hill and Moorland Leader (HML) - 40% and gradually decreases as you move to the Winter Mountain Leader (WML) which is 21%. For the Winter Mountain Leader this was 9% in 2015 and was 13% in 2022 so the rise to 21% is indicative of a welcome positive trend. |
- Ethnic background |
The % of candidates from an ethnic background registering with Mountain Training Scotland on a Mountain Training scheme has gradually increased since 2017 from 0.6% (9 candidates out of 1510) to a 'high point' in 2023 of 2% (25 out of 1242) . As the numbers show there remains a significant amount of work to increase this % though this number echoes s similar % of Mountaineering Scotland members i.e. current mountain related activity community, from an ethnic background. |
- Training/assessment places |
2023 was another good year for Mountain Training Scotland providers with 793 candidates completing training and 551 assessment. |
2023 saw 1427 places booked and 1344 course places completed overall. NOTE: the difference is candidates who 'did not show', 'withdrew' or 'did not complete'. This is a 5.3% increase on 2022 (1355 places booked). |
The overall trend is still upward, though slightly down on training (916 for 2022 Vs 793 for 2023) . |
Compared with pre-covid 2019 of 676 training and 519 assessment places completed (Total 1195)= 19.4% increase overall. |
- Number of led days |
MTS providers since 1 January 2022 to 31 March 204 have qualified 1011 candidates. |
As a guide, and based on figures from a Mountain Training Association (MTA) Survey 2019 qualified individuals lead on average one day a year with 23 participants, that's potentially 23,253 additional participation days. |
Profile |
- Mountaineering Scotland Mountain Safety Group |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
Objectives and activities |
Mountain Training Scotland are members of Mountain Safety Group(MSG) whose purpose to monitor, review and promote safe movement and practice in the Scottish mountains; to collaborate on mountain safety issues across Scotland; in order to provide and disseminate safety information through its partner organisations; and, to be the definitive organisation for the provision of mountain safety advice to the outdoor sector in partnership with the Scottish Government and through local and national media outlets. Mountain Training Scotland/Mountain Training support the work of the group by offering a perspective on education and safety training. |
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. Registration and course provider fees are agreed and set by the five national Mountain Training organisations via the Finance Group set up under the auspices of MTUKI. |
- Mountain Training registration fees increase |
Mountain Training has held the candidate registration fees set in January 2020 through to the end of 2023. As a network of awarding organisations Mountain Training's aim has been to help our candidates through the pandemic and more recently through the start of the cost-of-living crisis. Each of the national Mountain Training organisations has drawn upon their reserves to do this but the time come when we needed to adjust our prices to maintain a sustainable and quality service. |
The one-off registration fee provides access to one of a suite of specific, nationally recognised qualifications. In return we provide several services, for life, for all candidates. These include the Mountain Training customer service team, a candidate handbook which details the syllabus and guidance notes for each scheme, a full record of a candidate's training and assessment history on the industry leading candidate management system, as well as access to a digital logbook for candidates to record their experience. |
Economic factors including inflation and increased operating costs meant we could not sustain our current fees and from 1st January, all qualification registration fees increased. The registration fee remains a one-off cost. There continues to be no registration fee for skills courses. |
- Provider Course place fees increase 1st April 2024 |
The national Mountain Training organisations charge course place fees through our candidate management system to support our quality assurance commitments. These fees have not changed for at least 10 years. |
Quality is a fundamental principle of the Mountain Training qualifications and while MTS and Mountain Training recognise that there will be a financial impact on our providers and indirectly candidates, we're not able to continue absorbing increasing costs and risk compromising quality. |
The new fees will be implemented on 1st April 2024. |
- Financial Planning |
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. |
In 2023-2024 76% of our income was derived from registrations and provider activity. |
Our median income since 2017 (the start period for our previous strategic plan) is £87,401, whilst our median expenditure is £90,586, with a median loss of -£3,283. Figure 27 shows how our income and expenditure has changed since 2017. |
Through 2017/2018 and 2018/2019 we had operated with a designated unrestricted fund which included additional money to underwrite development projects, which meant we planned to increase our expenditure and run at a loss for the period 2019 onwards. COVID did mean this loss was greater than anticipated but overall our finances remained in a positive state with our overall income starting to increase slowly since the shock of COVID. |
In 2023/2024 our overall income was £103,844, whilst our total operating costs (Staffing plus support) were £109,297 with us operating at a loss of £5,453. This was over what we had planned for 2023/2024 as the aim was to operate at a slight surplus. |
- Financial Strategy for 2024-2025 |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
Objectives and activities |
It is clear that continuing to operate at a loss year on year is not sustainable. A variety of factors including an overall increase in costs across the range of expenditure has had an impact. Equally the breadth and depth of work currently undertaken by MTS has involved a significant draw down on the role of the Technical Officer to support both development work and some aspects of the operational administration. In addition with an expanding provider workforce running specialist training events to support their development, has also meant an increased drawn down on external contractors. In effect all this is to free up time for the Executive Officer to focus on global projects, co-ordinate MTS development projects and manage the overall operation. |
The recent increases in the Mountain Training scheme registration and associated course fees payable by Providers should help reduce the deficit. Our operational plan for 2024-2025 will also be tightly tailored to our available resources which may mean some tough choices for the Board to make regarding our development and support commitments. |
Continue to ensure the continued effective, efficient governance and management of Mountain Training Scotland's affairs |
- KPMG development audit of Mountain Training Scotland |
The Board of Mountain Training Scotland (MTS) requested a governance audit from sportscotland, which engaged KPMG LLP to assess MTS's governance arrangements. The purpose of the report is to assist sportscotland in determining the extent to which governance arrangements are suitable to safeguard public investment and deliver outcomes. |
KPMG conducted the audit, focusing on fiduciary and reputational matters. The overall conclusion is that MTS's governance is satisfactory, with some comments for improvement. One of the five findings from the development plan has already been addressed. The Board of Mountain Training Scotland commits to implementing the necessary actions to address the outstanding recommendations through our operational plan for 2024/2025. |
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: |
We received Bursary funding from the Cairngorm Club of £1,000 and paid out £850 of this in Bursaries. |
Reserves policy |
We have ended the year with a deficit of £11,857, generating income of £77,525, in addition to the £25,000 Sport Scotland investment and £1,000 from Cairngorm Club (giving a total income of £103,525). 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. |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
Structure, governance and management |
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 |
Trustees |
DIRECTORS: |
Ryan Doherty | Resigned 25/05/23 |
Mhairi Anne Crawford | Chair | Appointed 03/10/22 |
Marie Dignam | Treasurer | Appointed 14/10/22 |
John Jackson | Resigned 25/05/23 |
James Ferrier | Resigned 23/02/23 |
Pamela Lomoro | Vice Chair | Appointed 29/10/20 |
Patrick Baker | Appointed 17/08/21 |
Craig McLaren | Appointed 24/05/23 |
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 |
Dalton Moore | Scouts Scotland |
OBSERVERS: |
Derek O'Riordan | Sport Scotland |
Jon Jones | Glenmore Lodge |
Will Brandt | Joint Services Mountain Training Centres |
OFFICERS: |
George McEwan | Executive Officer and Company Secretary |
Catherine Rose | Administration and Finance Assistant |
Sandy Paterson | Technical Officer |
Company Secretary |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Report of the Trustees |
For The Year Ended 31st March 2024 |
Reference and administrative details |
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 2024 set out on pages twelve to nineteen. |
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 |
16th November 2024 |
MOUNTAIN TRAINING SCOTLAND |
Statement of Financial Activities |
For The Year Ended 31st March 2024 |
2024 | 2023 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | funds |
Notes | £ | £ | £ | £ |
Income and endowments from |
Donations and legacies | 2 |
Charitable activities | 3 |
Events | 5,152 | - | 5,152 | 2,391 |
Other income |
Total |
Expenditure on |
Charitable activities |
Events | 9,010 | - | 9,010 | 3,128 |
Bursary scheme | 250 | 850 | 1,100 | 3,055 |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
Reconciliation of funds |
Total funds brought forward |
Total funds carried forward | 45,471 |
MOUNTAIN TRAINING SCOTLAND (REGISTERED NUMBER: SC215532) |
Balance Sheet |
31st March 2024 |
2024 | 2023 |
Unrestricted | Restricted | Total | Total |
fund | fund | funds | 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 | 45,471 |
Restricted funds | - |
Total funds | 45,471 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 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 2024 |
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 2024 |
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 2024 |
2. | Donations and legacies |
2024 | 2023 |
£ | £ |
Grants |
Bursary funding | 1,000 | - |
Grants received, included in the above, are as follows: |
2024 | 2023 |
£ | £ |
Sport Scotland | 25,000 | 25,000 |
3. | Income from charitable activities |
2024 | 2023 |
Activity | £ | £ |
Registration fees | Registration fees | 51,497 | 51,282 |
Provider fees | Provider fees | 18,484 | 11,770 |
Events | Events | 5,152 | 2,391 |
4. | Net income/(expenditure) |
Net income/(expenditure) is stated after charging/(crediting): |
2024 | 2023 |
£ | £ |
Depreciation - owned assets |
5. | Trustees' remuneration and benefits |
There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023. |
Trustees' expenses |
2024 | 2023 |
£ | £ |
Trustees' expenses |
MOUNTAIN TRAINING SCOTLAND |
Notes to the Financial Statements - continued |
For The Year Ended 31st March 2024 |
6. | Staff costs |
The average monthly number of employees during the year was as follows: |
2024 | 2023 |
Secretary |
7. | Tangible fixed assets |
Computer |
equipment |
£ |
Cost |
At 1st April 2023 and 31st March 2024 |
Depreciation |
At 1st April 2023 |
Charge for year |
At 31st March 2024 |
Net book value |
At 31st March 2024 |
At 31st March 2023 |
8. | Debtors: amounts falling due within one year |
2024 | 2023 |
£ | £ |
Trade debtors |
Prepayments |
9. | Creditors: amounts falling due within one year |
2024 | 2023 |
£ | £ |
Trade creditors |
Other creditors | 300 | - |
Social security and other taxes |
Accrued expenses |
MOUNTAIN TRAINING SCOTLAND |
Notes to the Financial Statements - continued |
For The Year Ended 31st March 2024 |
10. | Movement in funds |
Net |
movement | At |
At 1.4.23 | in funds | 31.3.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 45,471 | (12,007 | ) | 33,464 |
Restricted funds |
Restricted | - | 150 | 150 |
TOTAL FUNDS | (11,857 | ) | 33,614 |
Net movement in funds, included in the above are as follows: |
Incoming | Resources | Movement |
resources | expended | in funds |
£ | £ | £ |
Unrestricted funds |
General fund | 102,525 | (114,532 | ) | (12,007 | ) |
Restricted funds |
Restricted | 1,000 | (850 | ) | 150 |
TOTAL FUNDS | ( |
) | (11,857 | ) |
Comparatives for 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 | 50,527 | (5,056 | ) | 45,471 |
Comparative 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 | 92,364 | (97,420 | ) | (5,056 | ) |
MOUNTAIN TRAINING SCOTLAND |
Notes to the Financial Statements - continued |
For The Year Ended 31st March 2024 |
10. | Movement in funds - continued |
A current year 12 months and prior year 12 months combined position is as follows: |
Net |
movement | At |
At 1.4.22 | in funds | 31.3.24 |
£ | £ | £ |
Unrestricted funds |
General fund | 50,527 | (17,063 | ) | 33,464 |
Restricted funds |
Restricted | - | 150 | 150 |
TOTAL FUNDS | 50,527 | (16,913 | ) | 33,614 |
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 | 194,889 | (211,952 | ) | (17,063 | ) |
Restricted funds |
Restricted | 1,000 | (850 | ) | 150 |
TOTAL FUNDS | 195,889 | (212,802 | ) | (16,913 | ) |
11. | Related party disclosures |