REGISTERED COMPANY NUMBER: SC215532 (Scotland)

REGISTERED CHARITY NUMBER: SC031047

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31st March 2025

for

MOUNTAIN TRAINING SCOTLAND

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

17

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 2025. 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.

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.

Mountain Training Scotland is one of five Mountain Training organisations awarding bodies, within the UK and Ireland. It works closely with the central co-ordinating body, Mountain Training United Kingdom and Ireland , to develop and manage a portfolio of nationally recognised mountain-related skills training and qualification schemes under the collective brand name of 'Mountain Training' ensuring parity and consistency of delivery across all five national Mountain Training organisation. 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 2024-2025 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 2024 to 31st March 2025. 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

Against a challenging financial year, Mountain Training Scotland has had a busy and successful period. Delivery of the 2022-2026 Strategic Plan is progressing well with a number of goals already exceeded.

The Mountain Training Leadership and Decision-Making competencies framework has been extended offering consistency across nearly all schemes ensuring that the same quality of leadership can be expected from all our accredited courses and we are excited for the launch of the Bouldering Wall Instructor Scheme.

A challenging winter both weather and conditions wise has been navigated successfully with providers and Mountain Training Scotland working together to ensure that the majority of courses were able to be successfully delivered safely.

Of note is progress on inclusion across a number of bases. There are steady steps in the percentage of female approved course directors and tutors overall, most notably within Lowland Leader where we have one in five course directors being female. Whilst this has some way to catch up with the amazing three in five candidates being female, it is very positive to see this trend.

Overall it is positive to note that we now have 35% of registrations across skills schemes and qualifications being female, broadly in line with sector partners indication that participation is leading through to greater representation in qualifications.

The percentage of candidates from Black, Asian and African communities continues to increase but we recognise there is need for an ongoing commitment to support and engage this community. In addition, we are delighted to note broader representation across candidates with a wider range of reasonable adjustments being supported. This indicates that the providers and training is inclusive for neurodiverse participants and broader health conditions including some with different physical abilities.

As you will read in the treasurer's report however, registrations are down. This comes amid high inflation in 2023/2024, requiring us to raise costs, coupled with some candidates/organisations having less disposable income for skills and qualification schemes.". To address this we are delighted to have increased the maximum available bursary per candidate to offer better support. However this backdrop has led to a challenging financial situation which Mountain Training Scotland are looking to actively manage through the final year of the current strategy and beyond.

I want to recognise George McEwan, our Executive Officer who works tirelessly to deliver a significant and varied programme of work to ensure the key outcomes for Mountain Training Scotland are successfully delivered. He is ably supported by our contracted Technical Officer Sandy Paterson and Administration Assistant Catherine Rose to whom we are very grateful.

In addition, our thanks go to sportscotland for their continued support and investment in Mountain Training Scotland as an awarding body. This enables key development to improve the quality and consistency of programmes but also supports our focus on inclusion.

Mhairi Crawford

MTS Chair

Mountain Training Scotland Operational Plan 2024-2025 Activities and outputs.

Strategic Aim 1: 'Enhance Provision of Mountain Training Schemes in Scotland'

Coordination

- Maintained collaboration via MTUKI Council and monthly technical meetings.

- Actively contributed to the Mountaineering Scotland Mountain Safety Group, supporting:

- Development of new microspike safety guidance.

- Creation of the Investigating Adverse Events template (now adopted network-wide).

Development

- Climbing Schemes updated to incorporate leadership and decision-making competencies (launched January 2025).

- Bouldering Wall Instructor Scheme launched (March 2025) with 5 providers and 10 Course Directors.

- Supported ClimbScotland staff to become approved Course Directors.

- Developed the new One Day Outdoor Skills course:

- Qualitative research conducted to assess demand and preferences of prospective client groups.

- Recommendations now under review by national Mountain Training organisations for Phase 2.

Winter Mountain Leader (WML) Season

- 15 courses delivered (10 training, 5 assessment), with multiple cancellations due to poor conditions.

- Historic first: no snowhole overnights achieved due to inadequate snowpack.

- 82 candidates completed training; 30 completed assessments (88% pass rate).

- Notable improvement in gender balance in the Winter scheme to 26% of candidates registered being female. In 2015 only 9% of candidates were female and very slowly rose to 13% in 2022.

Consistency

- 9 moderation/support visits conducted, focusing on probationary Course Directors.

- Reinforced incident reporting and learning through the 'Community of Practice'.

Community of Practice

- 3 new Course Directors and 3 new Providers approved; 4 resignations recorded.

- Discipline-specific workshops delivered for climbing and walking (20 attendees).

- Additional CPD and training events engaged 104 participants.

Pathways

- Continued partnership with Mountaineering Scotland to expand course director/tutor infrastructure.

- Enabled qualification access for youth-focused groups (e.g. Scouts, independent schools).

Sustainability

- Phase 1 (Materiality Assessment) of MTS Sustainability Plan completed.

- Continued input into national policy via MTUKI Sustainability Working Group.

Resilience

- All e-learning content migrated to the new MT-hosted Articulate platform.

- Development of additional resources, for use by our provider and staff network as part of our 'Community of Practice' strategy, candidates and partner organisations is on-going.

Strategic Aim 2: Equitable, Inclusive & Diverse Access

Diversity, equity, equality & Inclusion

- 14 bursary applications received; 11 approved, totalling £3,141 awarded.

- Since 2019: £19,900 awarded/pledged; £11,086 disbursed across 47 applicants.

- Staff gender diversity remains low (14% female tutors/directors in 2024-25).

- Our Movement Matters initiative continues, including early-stage partnerships (e.g. Ramblers Scotland).

Reasonable adjustments

-14 candidate reports received (majority: neurodiverse needs) in 2024.

- Adjustments successfully supported participation in schemes such as CWI and ML.

- Case studies shared to support inclusive practice.

Engagement with Leaders

- Planned engagement at Mountaineering Scotland Student Seminar and MTA CPD events was not fulfilled due to limited staff availability.

Candidate Trends, Registration and Course Places

- 2024 registrations: 982 (down 10.2% from 2023).

- Gender breakdown: 35% female, 8% unspecified - aligned with Mountaineering Scotland membership trends.

- Ethnic minority representation held steady at 2% since 2023.

- Skills scheme completions increased by 67.5% (211 in 2024 vs. 126 in 2023).

- Training/assessment places - Overall 1264 candidates completed a training/assessment course in 2024 compared to 1427 in 2023; (down 11.4% from 2023).

- Compared with pre-COVID 2019 figures (total 1195 candidates completed a training/assessment course), this represents a 5.6% increase overall.

Strategic Aim 3: Financial Security & Business Resilience

Financial Position

- 78% of income derived from registrations and provider fees; 22% from sportscotland funding.

- Course fee increases implemented (April 2024) to uphold quality and address rising costs.

Operational Resilience

- Continued reliance on one full-time Executive Officer, supported by a part-time Technical Officer and Admin Assistant.

- Recognised need for long-term staffing sustainability and capacity building.

Governance

- KPMG audit rated governance as "satisfactory" with four minor recommendations-all now actioned.

- Updates implemented across operational planning and risk management systems.

Staffing & Development

- Operational delivery maintained through self-employed staff and external specialists.

- Ongoing CPD provided through MTS-led and collaborative training opportunities.

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 had a balance brought forward from last year of £150 for Bursary funding from the Cairngorm Club, we received £1,000 this year and paid out the total of £1,150 this year and therefore no restricted balance to carry forward.

Reserves policy

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

SC215532 (Scotland)

Registered Charity number

SC031047

Registered office

Glenmore

Aviemore

Inverness-Shire

PH22 1QU

Trustees

DIRECTORS:

Mhairi Anne Crawford

Chair

Appointed 03/10/22

Marie Dignam

Treasurer

Appointed 14/10/22

Pamela Lomoro

Vice Chair

Appointed 29/10/20

Patrick Baker

Appointed 17/08/21

Craig McLaren

Appointed 24/05/23

Richard Gammage

Appointed 21/03/25

MEMBERS:

Mike Gifford

Association of Heads of Outdoor Education Centres

Stuart Younie

Mountaineering Scotland

Alan Mackay

Duke of Edinburgh's Award (Scotland)

Kathryn Topham

Girlguiding Scotland

Alan Smith

Scottish Advisory Panel of Outdoor Education

Mark Chadwick

British Association of Mountain Guides

Richard Bentley

Association of Mountaineering Instructors

Sam Knight

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

Part time Administration and Finance Assistant

Sandy Paterson

Part time Technical Officer

Company Secretary

Mr G McEwan

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 2nd December 2025 and signed on its behalf by:

Dr M A Crawford - Trustee

I report on the accounts for the year ended 31st March 2025 set out on pages nine to seventeen.

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

2nd December 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

Income and endowments from

Donations and legacies

2

25,000

1,000

26,000

26,000

Charitable activities

3

Registration fees

59,009

-

59,009

51,497

Provider fees

20,854

-

20,854

18,484

Events

6,744

-

6,744

5,152

Other income

638

-

638

2,392

Total

112,245

1,000

113,245

103,525

Expenditure on

Charitable activities

Course facilitation

28,467

-

28,467

19,381

Publication

366

-

366

1,079

Support costs

73,881

-

73,881

84,812

Events

10,383

-

10,383

9,010

Bursary scheme

1,991

1,150

3,141

1,100

Total

115,088

1,150

116,238

115,382

NET INCOME/(EXPENDITURE)

(2,843

)

(150

)

(2,993

)

(11,857

)

Reconciliation of funds

Total funds brought forward

33,464

150

33,614

45,471

Total funds carried forward

30,621

-

30,621

33,614

2025

2024

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

Fixed assets

Tangible assets

7

-

-

-

336

Current assets

Debtors

8

1,834

-

1,834

994

Cash at bank

37,982

-

37,982

43,772

39,816

-

39,816

44,766

Creditors

Amounts falling due within one year

9

(9,195

)

-

(9,195

)

(11,488

)

Net current assets

30,621

-

30,621

33,278

Total assets less current liabilities

30,621

-

30,621

33,614

NET ASSETS

30,621

-

30,621

33,614

Funds

10

Unrestricted funds

30,621

33,464

Restricted funds

-

150

Total funds

30,621

33,614

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

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 2nd December 2025 and were signed on its behalf by:

Dr M A Crawford - Trustee

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

-

33% on cost

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.

2.	Donations and legacies

2025

2024

£

£

Grants

25,000

25,000

Bursary funding

1,000

1,000

26,000

26,000

Grants received, included in the above, are as follows:

2025

2024

£

£

Sport Scotland

25,000

25,000

3.	Income from charitable activities

2025

2024

Activity

£

£

Registration fees

Registration fees

59,009

51,497

Provider fees

Provider fees

20,854

18,484

Events

Events

6,744

5,152

86,607

75,133

4.	Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

£

Depreciation - owned assets

336

336

5.	Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

2025

2024

£

£

Trustees' expenses

-

373

6.	Staff costs

The average monthly number of employees during the year was as follows:

2025

2024

Secretary

1

1

No employees received emoluments in excess of £60,000.

7.	Tangible fixed assets

Computer

equipment

£

Cost

At 1st April 2024 and 31st March 2025

2,513

Depreciation

At 1st April 2024

2,177

Charge for year

336

At 31st March 2025

2,513

Net book value

At 31st March 2025

-

At 31st March 2024

336

8.	Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,766

934

Prepayments

68

60

1,834

994

9.	Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

5,885

4,764

Other creditors

-

300

Social security and other taxes

1,491

2,332

Accrued expenses

1,819

4,092

9,195

11,488

10.	Movement in funds

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

33,464

(2,843

)

30,621

Restricted funds

Restricted

150

(150

)

-

TOTAL FUNDS

33,614

(2,993

)

30,621

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

112,245

(115,088

)

(2,843

)

Restricted funds

Restricted

1,000

(1,150

)

(150

)

TOTAL FUNDS

113,245

(116,238

)

(2,993

)

Comparatives for 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

45,471

(11,857

)

33,614

Comparative 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

103,525

(115,382

)

(11,857

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1.4.23

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

45,471

(14,850

)

30,621

TOTAL FUNDS

45,471

(14,850

)

30,621

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

214,770

(229,620

)

(14,850

)

Restricted funds

Restricted

2,000

(2,000

)

-

TOTAL FUNDS

216,770

(231,620

)

(14,850

)