2023-07-31-accounts - North Of Tyne Mountain Rescue Team

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North of Tyne Mountain Rescue Team

Charity No. 1003956

Trustees' Report and Unaudited Accounts

31 July 2023

North of Tyne Mountain Rescue Team Contents

	Pages
Trustees' Annual Report	1
Independent Examiner's Report	2
Statement of Financial Activities	3
Balance Sheet	4
Notes to the Accounts	5
Detailed Statement of Financial Activities	6 to

Page 1

North of Tyne Mountain Rescue Team Trustees Annual Report

North of Tyne Mountain Rescue Team

The trustees present their report with the unaudited financial statements of the charity for the year ended 31 July 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1003956

Trustees

The following trustees served during the year:

R. Ayre	(Resigned 19 September 2022)
I. Blackburn
K. Briggs
J.P. Cooper
E. Davies
G. Elder
M. Farr
W. Grainger	(Resigned 19 September 2022)
T. Harkness
T.M. Hill	(Resigned 19 September 2022)
D. Jeffries	(Resigned 19 September 2022)
B. Kemp
W. Langdon
P. Mitchinson	(Resigned 19 September 2022)
H. Sansum
J.D. Sellars
M. Silmon
D. Smith
R. Smith
S. Souter	(Resigned 19 September 2022)
K. Warner	(Resigned 19 September 2022)
Accountants	Bankers
Abacus Jack Ltd	HSBC
New Century House	Grey Street
Crowther Road	110 Grey Street
Washingthon	Newcastle upon Tyne
NE38 0AQ	NE1 6JG

North of Tyne Mountain Rescue Team Team Report

The team continues to be very busy, being alerted to 43 incidences, with 20 rescues (known locations, injured etc), 21 searches (vulnerable MISPERs and lost in the outdoors) and 1 search and rescue (Lost and injured etc). These are supporting operations either from Northumbria Police, NEAS, and in support of other teams within NESRA. The team continues to sustain our volunteer numbers, with over 40 full team members and a significant number of trainees whom we are supporting and guiding towards full-team membership.

Page 2

North of Tyne Mountain Rescue Team Trustees Annual Report

Some of the significant achievements during the last 12 months are highlighted below:

Our partnership continues to strengthen with Helly Hansen providing clothing for the team. Discussions are moving forward to further extend our collaboration over the coming years.
Following some delay the new response vehicle (Defender 130) is now being fitted out and should be ready for operation in 2024
Another very successful Allendale challenge has provided valuable funding for the team to continue to provide our aims and objectives to the community.
We have also expanded out remit to cover swift/flood water rescue, training twelve members and providing equipment for them to undertake this role.

Importantly, we continue to move forward in developing the teams’ paperwork and formalising our procedures in line with MREW guidelines. We also continue to have joint training sessions with NNPMRT and occasionally (usually annually) with the Border teams from Scotland.

Recruitment and appointment of trustees

New trustees undergo an induction process to brief them on their legal obligations under charity law, the contents of the Constitution, the committee and decision making processes, the business plan and recent financial performance of the charity.

All trustees are re-elected at the AGM in September.

Arrangements for setting key management personnel remuneration

The board of the charity provides their services voluntarily, and none of the trustees receive any payment.

They have confirmed that there are no Key Management Personnel (KMP) involved. The board is responsible for managing and supervising the daily operations and activities of the charity.

Organisational structure

Membership of NoTMRT shall be in four categories:

Full Membership- open to all persons over the age of 18 who have successfully completed a trainee period and who have shown satisfactory level of ability and commitment.

Trainee Membership- anyone over 18 may apply. Approval at the discretion of the committee.

Honorary Positions- offered at discretion of the committee, by election at AGM or SGM. Can attend all meetings but have no voting rights.

Associate Membership- open to any individual or organisation who wishes to support the team in a non-operational/training capacity, can attend all meetings but have no voting rights. The charity is managed by its committee.

They endeavour to meet 6 times a year and hold an AGM each September.

A quorum for a meeting is 6 voting members.

Voting members are accorded only to elected officers and the most recent past team leader. Each has one vote and the chairman a cast vote if tied.

Team Committee

Page 3

North of Tyne Mountain Rescue Team Trustees Annual Report

At each AGM the following officers shall be elected: Chairman Team leader Deputy Team Leader Secretary Treasurer Training Co-Ordinator Communications Officer Equipment Officer Medical Officer Fundraising and Promotions Officer Vehicle Officer Two Full team members A representative to N.E.S.R.A. A representative to MREW

Equality Statement

The team is committed to addressing issues of prejudice and discrimination in relation to mental wellbeing, political belief, gender and gender identity, sexual preference or orientation, disability, marital or partnership status, race, nationality, ethnic origin, religious or spiritual identity, age or socio-economic class of individuals and groups within the team.

Risk Policy

The trustees are responsible for assessing the major risks to which the charity is exposed, and for establishing systems to mitigate those risks, they have considered risks which could have a negative effect on the charity's ability to pursue its aims, both in terms of likelihood of these occurring and the probable impact of such events. The trustees continue to review and monitor these risks, and the adequacy of the systems in place to reduce them.

OBJECTIVES AND ACTIVITIES

The trustees present the annual report together with the financial statements of the charity for the year ended 31 July 2023.

Objects and aims

The object of the charity is to provide a search and rescue team trained to save life and alleviate distress amongst persons affected by accidents, disasters or natural hazards within the Northumbria Police Force Area or any other place if requested. In furtherance of this object the Team shall have the power: To provide safety cover for outdoor events.

The charity also provides educational awareness of mountain rescue, the team and that of general outdoor safety.

Page 4

North of Tyne Mountain Rescue Team Trustees Annual Report

To further relationships with Northumberland National Park Mountain Rescue Team, and member teams of North East Search and Rescue Association (NESRA) and police forces within the operational area of NESRA. To fully support the activities of NESRA and Mountain Rescue (England & Wales) (MREW).

Fundraising disclosures

The charity is required to report how it deals with fundraising from the public. The charity does not use a professional fundraiser or commercial participator to raise funds. Any monies raised direct from the public follows all guidelines set out by the Charity Commission and UK law in every respect. We respect the privacy and contact preferences of all public donors.

Public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Use of volunteers

All team members are volunteers and give their time freely to manage the team, participate in team activities, especially call-outs, as well as in raising funds.

J.D. Sellars Trustee 31 July 2023

Page 5

North of Tyne Mountain Rescue Team Independent Examiners Report

Independent Examiner's Report to the trustees of North of Tyne Mountain Rescue Team

I report to the trustees on my examination of the financial statements of North of Tyne Mountain Rescue Team for the year ended 31 July 2023.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Andrew Thomas BSc Hons 3 Mahogany Row Beamish Stanley County Durham

DH9 0RF 31 July 2023

Page 6

North of Tyne Mountain Rescue Team Statement of Financial Activities

for the year ended 31 July 2023

Unrestricted funds	Restricted funds	Total funds	Total funds
2023	2023	2023	2022
£	£	£	£

28,759	-	28,759	27,329
6,423	-	6,423	2,500
24,095	-	24,095	25,414
564	-	564	41
47,640	5,000	52,640	4,500
107,481	5,000	112,481	59,784

1,497	-	1,497	8,400
6,496	-	6,496	27,982
37,570	-	37,570	-
45,563	-	45,563	36,382
-	-	-	-
61,918	5,000	66,918	23,402
-	-	-	-
61,918	5,000	66,918	23,402

61,918	5,000	66,918	23,402

236,936	-	236,936	213,534
298,854	5,000	303,854	236,936

Page 7

North of Tyne Mountain Rescue Team Balance Sheet

at 31 July 2023

Charity No. 1003956 Fixed assets Tangible assets 13 Current assets Debtors 14 Cash at bank and in hand Creditors:Amount falling due within one year 15 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 16 Restricted income funds Unrestricted funds 16 General funds Reserves 16 Total funds	2023 £ 73,836 73,836 3,500 227,318 230,818 (800) 230,018 303,854 303,854 303,854 5,000 5,000 298,854 298,854 303,854	2022 £ 6,403
		6,403 5,507 227,245
		232,752 (2,219)
		230,533 236,936
		236,936
		236,936
		-
		- 236,936
		236,936
		236,936

Approved by the trustees on 31 July 2023

And signed on their behalf by:

J.D. Sellars Trustee 31 July 2023

Page 8

North of Tyne Mountain Rescue Team Notes to the Accounts

for the year ended 31 July 2023

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

North of Tyne Mountain Rescue Team Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Motor Vehicles 10% Straight line Fixture, Fittings & Equipment 20% Straight line

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 10

North of Tyne Mountain Rescue Team Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Reserves

Page 11

North of Tyne Mountain Rescue Team Notes to the Accounts

The calculation of free reserves is based on the definition included in the charity statement of recommended practice (SORP), which provides recommendations for accounting and reporting for charities. The trustees have examined the requirements of the charity to hold free reserves - those reserves not invested in tangible fixed assets, excluding long term liabilities, or designated for a particular purpose. The trustees considered it would be appropriate to hold the equivalent of one years expenditure, which would equate to holding approximately £50,000 in free reserves. In addition to this, trustees considered that it would be appropriate to identify a designated fund equal to the tangible fixed asset cost. The purpose of the designated fund is to provide short term, immediate finance in the event of a total loss of team assets and as a consequence the ability to operate the charity. As a result, at the year-end, the fixed tangible asset cost was £155,454 (designated fund) with unrestricted funds (*excluding those designated) of £143,400 and free reserves of £69,564.

2 Statement of Financial Activities - prior year

Income and endowments from: Donations and legacies Other trading activities Investments Other Total Expenditure on: Raising funds Charitable activities Total Net income Transfers between funds Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted funds 2022 £ 27,329 25,414 41 4,500 57,284 8,400 27,982 36,382 20,902 2,500 23,402 23,402 213,534 236,936	2022 £ 2,500 - - - 2,500 - - - 2,500 (2,500) - - - -	Total funds 2022 £ 29,829 25,414 41 4,500
			59,784 8,400 27,982
			36,382
			23,402 -
			23,402
			23,402 213,534
			236,936

Page 12

North of Tyne Mountain Rescue Team Notes to the Accounts

3 Income from donations and legacies Donations from companies, trusts and similar proceeds General donations 4 Income from charitable activities 5 Income from other trading activities 6 Income from investments 7 Other income	Unrestricted £ 8,194 1,946 37,500 47,640	Unrestricted £ 21,392 1,589 3,301 2,477 28,759 Unrestricted £ - 6,150 273 6,423 Unrestricted £ 24,095 24,095 Unrestricted £ 564 564 Restricted £ - - 5,000 5,000	Total 2023 £ 21,392 1,589 3,301 2,477 28,759 Total 2023 £ - 6,150 273 6,423 Total 2023 £ 24,095 24,095 Total 2023 £ 564 564 Total 2023 £ 8,194 1,946 42,500 52,640	Total 2022 £ 27,329 - - -
				27,329
				Total 2022 £ 2,500 - -
				2,500
				Total 2022 £ 25,414
				25,414
				Total 2022 £ 41
				41
				Total 2022 £ 4,500 - -
				4,500

Page 13

North of Tyne Mountain Rescue Team Notes to the Accounts

8 Expenditure on raising funds

Costs of generating voluntary income Donations from companies, trusts and similar proceeds Fundraising trading costs 9 Expenditure on charitable activities Expenditure on charitable activities Governance costs 10 Other expenditure Employee costs Motor and travel costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 11 Net income before transfers This is stated after charging: Depreciation of owned fixed assets 12 Staff costs No employee received emoluments in excess of £60,000.	Unrestricted £ 1,497 - 1,497 Unrestricted £ 6,496 - 6,496 Unrestricted £ 2,303 1,228 5,090 9,543 10,116 8,509 781 37,570 2023 £ 10,116	Total 2023 £ 1,497 - 1,497 Total 2023 £ 6,496 - 6,496 Total 2023 £ 2,303 1,228 5,090 9,543 10,116 8,509 781 37,570	Total 2022 £ - 8,400
			8,400
			Total 2022 £ 25,782 2,200
			27,982
			Total 2022 £ - - - - - - -
			-
			2022 £ -

Page 14

North of Tyne Mountain Rescue Team Notes to the Accounts

13 Tangible fixed assets

13 Tangible fixed assets
Cost or revaluation At 1 August 2022 Additions At 31 July 2023 Depreciation and impairment At 1 August 2022 Depreciation charge for the year At 31 July 2023 Net book values At 31 July 2023 At 31 July 2022 14 Debtors Trade debtors Other debtors Prepayments and accrued income 15 Creditors: amounts falling due within one year Accruals	Motor Vehicles	Fixture, Fittings & Equipment £ 48,050 10,803 58,853 41,647 3,441 45,088 13,765 6,403	Total £ 155,454 77,549
	£ 107,404 66,746 174,150 107,404 6,675 114,079 60,071 - 2023 £ 3,500 - - 3,500 2023 £
			233,003
			149,051 10,116
			159,167
			73,836
			6,403
			2022 £ 3,500 1,602 405
			5,507
			2022 £
	800		2,219
	800		2,219

Page 15

North of Tyne Mountain Rescue Team Notes to the Accounts

16 Movement in funds

Incoming resources (including other gains/losses ) £ 5,000 5,000 107,481 112,481 At 1 August 2022 £	Resources expended £ - - (45,563) (45,563) Unrestricted funds £ 73,836 230,018 303,854 Cash flows £	At 31 July 2023 £ 5,000
		5,000
		298,854
		303,854
		Total £ 73,836 230,018
		303,854
		At 31 July 2023 £
227,245	73	227,318
227,245 227,245	73 73	227,318
		227,318

Page 16

North of Tyne Mountain Rescue Team Detailed Statement of Financial Activities

for the year ended 31 July 2023

Income and endowments from: Donations and legacies Donations from companies, trusts and similar proceeds General donations Charitable activities Other trading activities Investments Other Total income and endowments Expenditure on: Costs of generating donations and legacies Donations from companies, trusts and similar proceeds Costs of other trading activities Total of expenditure on raising funds Charitable activities	Unrestricted funds 2023 £ 21,392 1,589 3,301 2,477 28,759 - 6,150 273 6,423 24,095 24,095 564 564 8,194 1,946 37,500 47,640 107,481 1,497 1,497 - - 1,497 6,496 6,496	Restricted funds 2023 £ - - - - - - - - - - - - - - - 5,000 5,000 5,000 - - - - - - -	Total funds 2023 £ 21,392 1,589 3,301 2,477 28,759 - 6,150 273 6,423 24,095 24,095 564 564 8,194 1,946 42,500 52,640 112,481 1,497 1,497 - - 1,497 6,496 6,496	Total funds 2022 £ 27,329 - - -
				27,329
				2,500 - -
				2,500
				25,414
				25,414
				41
				41
				4,500 - -
				4,500
				59,784 -
				-
				8,400
				8,400
				8,400 25,782
				25,782

Page 17

North of Tyne Mountain Rescue Team Detailed Statement of Financial Activities

Governance costs

Total of expenditure on charitable activities Other expenditure Employee costs Volunteers training Motor and travel costs Vehicles - Fuel Vehicles - Repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Motor Vehicles Depreciation of Fixture, Fittings & Equipment Bank charges General insurances Postage and couriers Software, IT support and related costs Stationery and printing Sundry expenses Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains	- - 6,496 2,303 1,228 3,531 5,090 5,090 2,303 7,240 9,543 6,675 3,441 95 761 92 1,599 108 4,577 1,277 18,625 781 781 37,570 45,563 - 61,918 61,918 -	- - - - - - - - - - - - - - - - - - - - - - - - - - 5,000 5,000 -	- - 6,496 2,303 1,228 3,531 5,090 5,090 2,303 7,240 9,543 6,675 3,441 95 761 92 1,599 108 4,577 1,277 18,625 781 781 37,570 45,563 - 66,918 66,918 -	2,200
				2,200
				27,982 - -
				-
				-
				-
				- -
				-
				- - - - - - - - -
				-
				-
				-

				-
				36,382 -
				23,402
				23,402 -

Page 18

North of Tyne Mountain Rescue Team Detailed Statement of Financial Activities

Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	61,918 236,936 298,854	5,000 - 5,000	66,918 236,936 303,854	23,402
				213,534
				236,936

Page 19

Signed By

Date Signed 2024-04-23 22:57:54 Email j.d.sellars@mac.com Printed Name Jonathan Sellars IP Address 46.69.65.251 Browser User Agent Mozilla/5.0 (Macintosh; Intel Mac OS X 10_15_7) AppleWebKit/537.36 (KHTML, like Gecko) Chrome/123.0.0.0 Safari/537.36 Name of signatory Jonathan Sellars