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2024-12-31-accounts

The Holme Valley Mountain Rescue Team

Financial Statements for 2024

31 December 2024

A Company limited by Guarantee No .2764292(England & Wales) and having a Charitable Status No. 1015532 Registered Office :- Emergency House, Manchester Road, Marsden, Huddersfield. HD7 6EY

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The Holme Valley Mountain Rescue Team

Contents Page
Accountant’s report 3
Statement of Financial Activities (incorporating the Income and Expenditure Account) 4
Balance Sheet 5
Notes 7

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The Holme Valley Mountain Rescue Team

Accountant’s report to the members of The Holme Valley Mountain Rescue Team

We have examined, without carrying out an audit, the accounts for the 12 months ended 31 December 2024, set out on pages 4 to 12.

Respective responsibilities of directors and reporting accountants

As described on page 6, and again on page 7 of the Trustee Directors’ Annual Report, the company’s directors are responsible for the preparation of the accounts in accordance with applicable United Kingdom law and the recommendations of the Charities SORP, and they believe that the company is exempt from an audit. It is our responsibility to examine the accounts and, based on our examination, to report our opinion, as set out below, to the members.

Basis of opinion

We conducted our examination in accordance with the appropriate standards for reporting accountants issued by the Auditing Practices Board. This examination consisted of comparing the accounts with the accounting records kept by the company, and making such limited enquiries of the officers of the company, as we considered necessary for the purposes of this report.

The examination was not an audit conducted in accordance with Auditing Standards. Accordingly, we do not express an audit opinion on the accounts. Therefore our examination does not provide any assurance that the accounting records and the accounts are free from material misstatement.

Opinion

In our opinion the financial statements give a true and fair view of the charitable company’s state of affairs as at 31 December 2024 and of its incoming resources and application of resources, including its income and expenditure, in the year then ended and have been properly prepared in accordance with the Companies Act 2006

Langricks (Holmfirth) Limited Langricks (Holmfirth) Limited (May 12, 2025 06:16 GMT+1)

Langricks (Holmfirth) Limited 4 Greenfield Road Holmfirth West Yorkshire HD9 2JT

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The Holme Valley Mountain Rescue Team

Statement of Financial Activities and Income and Expenditure account for the 12 months ended 31 December 2024

Year ended Year ended
31 December 2024 31 December 2023
Note £ £ £
Income resources
Subscriptions 1,585 1,209
Donations 41,280 18,837
Collections and fund raising 22,233 16,460
Grants 4,464 30,000
Bank interest 2,877 819
Other Income 9,600 8,800
______
Total incoming resources 82,039 76,125
Resources expended
Direct charitable expenditure 3 59,411 35,245
Fund raising and publicity 3 4,954 3,181
Management and administration 3 13,111 11,502
Total resources expended 77,476 49,928
Net Income and
Net Movement in Funds 2-5 4,563 26,197

Statement of recognised gains and losses

for the 12 months ended 31 December 2024

The company had no recognised gains or losses in the current or previous years other than the deficit/surplus for those years.

Continuing operations

for the 12 months ended 31 December 2024

None of the company’s activities were acquired or discontinued during the above two financial years.

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The Holme Valley Mountain Rescue Team

Balance Sheet

At 31 December 2024

Note
Fixed assets
Tangible fixed assets
6
Current assets
Debtors
7

Cash at UK banks and in hand
Creditors: amounts falling
due within one year
8
Net current assets
Total assets less current liabilities
Capital and reserves
Called up share capital
9
Funds
Unrestricted Funds
10
Designated Funds
10
Balance carried forward		 Dec 2024
Dec 2023
£
£
£
£
270,466
299,324
10,637
18,221
145,536
104,531
______

156,173
650
122,752
650

155,523
122,102
__

425,989
421,426

-
-
425,989
421,426
-
-

425,989
421,426
__

425,990
421,426

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The Holme Valley Mountain Rescue Team

Balance Sheet (continued) At 31 December 2024

Statement by the directors under Companies Act 2006

For the year ending 31/12/2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime

The directors confirm that, to the best of their knowledge and belief, the financial accounts comply with the current statutory requirements and with the requirements of the company’s Memorandum and Articles of Association.

The financial statements on pages 4 to 12 were approved by the board of directors on 29[th] April 2025 and signed below on its behalf by:

Matthew Wimpenny (May 8, 2025 17:45 GMT+1)

Stuart Parkin (May 11, 2025 13:28 GMT+1)

Matthew Wimpenny Director and Treasurer

Stuart Parkin

Director and Chair

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The Holme Valley Mountain Rescue Team

Notes

( forming part of the financial statements)

1. Accounting policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company’s financial statements.

Basis of preparation

The financial statements have been prepared in accordance with applicable accounting standards; in accordance with the Statement of Recommended Practice issued by the Charity Commission in 2008; and under the historical cost accounting rules.

The company qualifies as a small company and is therefore exempt from preparing a cash flow statement under Financial Reporting Standard 1.

Income and expenditure

Income where material is credited to income in the year in which it is receivable. Expenditure is dealt with on an accruals basis and includes, where applicable, the related value added tax.

Investment income

Investment income receivable, including any related tax credit, is credited to income in the year in which it is receivable. This applies equally to interest income arising from current assets as it does to any longer term investment.

Grants

Revenue grants are credited to income in the year in which they are receivable.

Fixed assets and depreciation

Only individual assets with a cost of at least £250 are capitalised. Depreciation is provided by the company to write off the cost, less the estimated residual value of tangible fixed assets, by equal instalments over their estimated useful economic lives as follows:

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The Holme Valley Mountain Rescue Team

Notes (continued)

1. Accounting policies (continued)

Gifts-in-kind and intangible income; netting off expenses and related income

Gifts of tangible assets, given for use by the company, are included in the financial statements in the year in which they are receivable and at an amount that represents the directors’ reasonable estimate of their value. If there is difficulty in arriving at such a value, then, if material, such instances are stated in the notes to the financial statements.

Intangible income, (where facilities, including services, are donated) is only included in the financial statements if the company would otherwise have to purchase the facility and the benefit is quantifiable and material. Such income is included in the year in which the facility is made available and utilised. Details of such income are disclosed in the Trustee Directors’ Annual Report.

The company receives, and is dependent upon, the services of its unpaid volunteer members in carrying out its charitable objects. This applies to its direct charitable rescue operations and to its fund raising and management/administrative functions. Such services are not accounted for in the financial statements.

Netting off expenses and its related income takes place only where both the amounts netted off are immaterial and where, in the opinion of the directors, it is more informative to do so.

Fund raising and publicity costs and the costs of management and administration

Expenses incurred under these headings are charged to expenditure in the year in which they arise. Any allocation of expenditure between these headings and direct charitable expenditure is dealt with on just and reasonable bases that are applied consistently.

2. Profit for the year

The profit for the year is £4,563, which is after charging depreciation of £28,858.

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The Holme Valley Mountain Rescue Team

Notes (continued)

3. Direct charitable and other expenditure

Direct charitable expenditure: Year to Year to
Dec 2024 Dec 2023
(Support expenditure) £ £
Radio licence and mobile telephone-pagers 2,226 2,105
Motor expenses 10,850 9,028
Depreciation of equipment 28,858 28,600
Profit on disposal of motor vehicles 0 (15,200)
HQ maintenance and insurance 13,359 7,697
Repairs, renewals and sundry equipment 1,921 94
Medical equipment/materials 2,197 2,921
59,411 35,245

It should be noted that the company is totally dependent upon the services of its unpaid volunteer members in carrying out its rescue functions.

Year to Year to
Dec 2024 Dec 2023
Fund raising and publicity expenditure: £ £
Expenditure and advertisements 4,954
 3,180
4,954 3,180
Year to Year to
Dec 2024 Dec 2023
Management and administration expenditure: £ £
Subscriptions, postage and sundries 285 1,000
Training 10,352 8,863
Welfare Costs 2,443 1,573
Paypal Fees 31 66
13,111 11,502

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The Holme Valley Mountain Rescue Team

Notes (continued)

4. Directors’ emoluments and transactions involving directors

None of the directors received any emoluments in respect of the year.

During the 12 months there were no reimbursements of expenses to directors for travel, subsistence, entertainment or any other type of expense where a ‘profit element’ could have been included in the amount paid to the directors.

These reimbursements arise only where the incurring of the expenditure has been duly authorised by the board of directors and is incurred by the director as agent for the company. Such expenditure is reimbursed on the production of the invoice or the postage book in accordance with the authorisation made by the board.

5. Taxation

No liability to taxation arises. This is as a consequence of the combination of three factors, namely; the company’s charitable status; the nature of the income received; and that all income is applied for charitable purposes only.

6. Tangible fixed assets (all used for direct charitable purposes)

Equipment
£
Cost
At 1 January 2024 492,446
Additions 0
Decommissioned (0)
At 31 December 2024 492,446
Depreciation
At 1 January 2024 193,122
Decommissioned (0)
Charge for the year 28,858
At 31 December 2024 221,980
Net book value
At 31 December 2024 270,466
At 1 January 2024 299,324

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The Holme Valley Mountain Rescue Team

Notes (continued)

7. Debtors

Year to Year to
Dec 2024 Dec 2023
£ £
VAT 10,228 18,007
Prepayments 415 214
10,643 18,221
8. Creditors: amounts falling due within one year
Year to Year to
Dec 2024 Dec 2023
£ £
Other creditors and accruals 650 650
650 650

9. Share capital

The Holme Valley Mountain Rescue Team is a company limited by guarantee and not having a share capital. In the event of the company being wound up, a maximum contribution of £1 would be collectable from every member of the company at the date of the winding up, or who was a member at some time within the proceeding year, for payment of the company’s debts and liabilities contracted before the member ceases to be a member. At 31 December 2024 there were 68 members (Dec 2023: 63 members).

10. Funds

10. Funds
Balance Movements in Resources Balance
01 Jan 2024 Incoming Transferred Outgoing 31 Dec 2024
£ £ £ £ £
Unrestricted 421,426 82,039 0 (77,476) 425,989
Designated - - - - -

The unrestricted fund accumulated at 31 December 2024 may be used generally, and at the directors’ discretion, provided it is used only in the furtherance of the charitable objects of the company. The charitable objects are set out briefly under the heading ‘Principal activity’ in the Trustee Directors’ Annual Report for the 12 months to 31 December 2024. At 31 December 2024, all the designated funds have been used to purchase the new headquarters.

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The Holme Valley Mountain Rescue Team

Notes (continued)

11. Commitments

There are no commitments under non-cancellable operating leases at 31 December 2024.

A company limited by guarantee Registered Number 2764292 and having charitable status; Charity Number 1015532

Trustee Directors’ Annual Report for 2024 (incorporating the statutory Directors’ Report)

31 December 2024

Registered Office:- Emergency House, Manchester Road, Marsden, Huddersfield. HD7 6EY

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Contents Page
Legal and administrative information 3
The main report 4
Principal activity 4
Policies 4
Organisation 4
Activities and achievements 5
Intangible income 5
Business review 5
Results and transfers to reserves 6
Fixed assets 6
Post Balance Sheet events 6
Unrestricted fund 6
Relationship with other charities and other organisations 6
Directors 7
Capital 7
Reporting Accountant 7
Statement of directors’ responsibilities 8

The Holme Valley Mountain Rescue Team is a Registered Charity (No. 1015532) and a Company Limited by Guarantee (No.2764292). Registered Office: Emergency House, Manchester Road, Marsden HD7 6EY.

www.holmevalleymrt.org.uk

3

Trustee Directors’ Annual Report for the 12 months ended 31 December 2024 (incorporating the statutory Directors’ Report)

The directors present their annual report and the independently examined financial statements for the year ended 31 December 2024.

Legal and administrative information

Trustee Directors (referred to as the ‘Council of Management’ in the Articles of Association):

Stuart Parkin Matthew Wimpenny David Honour Andy Redfern Nicola Ingle Gemma Smith Dennis Woodhead Jon Ison Matthew Wade

(Chair) (Treasurer) (Team Leader) (Deputy Team Leader)

Bankers: Lloyds TSB Bank Plc 1 Westgate Huddersfield HD1 2DN Reporting Accountant: Langricks (Holmfirth) Limited Registered Office: Rescue Headquarters Emergency House Manchester Road Marsden Huddersfield HD7 6EY Status: The Holme Valley Mountain Rescue Team is a company limited by guarantee: its governing document being its Memorandum and Articles of Association. The company registration number is 2764292. It is also a registered charity, number 1015532.

The Holme Valley Mountain Rescue Team is a Registered Charity (No. 1015532) and a Company Limited by Guarantee (No.2764292). Registered Office: Emergency House, Manchester Road, Marsden HD7 6EY.

www.holmevalleymrt.org.uk

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Trustee Directors’ Annual Report (incorporating the statutory Directors’ report) (continued)

The main report

Principal activity

The company’s principal activity, as set out in its Articles of Association, is the relief of suffering and distress amongst persons affected by accidents or natural hazards in the area of the Peak District, the Pennines and elsewhere and, in furtherance of this, the provision of first aid and rescue facilities and the provision of training in the skills of mountain rescue and the provision of safe and proper training in moorland and mountain walking.

Policies

The following policies have been adopted in order to further the company’s principal object:

There have been no material changes in the policies adopted by the company over the last year.

Organisation

The company’s organisation is in two parts; that relating to the general running of the company; and that relating to the carrying out of rescue operations.

The general running of the company is carried out by the board of directors, under the auspices of the chair. The board meets regularly to review occurrences since the last meeting and plan for future aspects. This is with regard to both rescue operational matters as well as reviewing financial and secretarial/administrative aspects. There is a standing agenda for such ongoing matters as need to be reviewed from one meeting to another. Directors are charged with the responsibility of investigating certain aspects and reporting back to the board. This is both on a continuing as well as on a ‘one off’ basis.

Rescue operations are carried out under the auspices of the Team Leader and the Deputy Team Leader (both of whom are directors of the company). The Team Leader and the Deputy Team Leader are accountable to the Board of Directors.

The Holme Valley Mountain Rescue Team is a Registered Charity (No. 1015532) and a Company Limited by Guarantee (No.2764292). Registered Office: Emergency House, Manchester Road, Marsden HD7 6EY.

www.holmevalleymrt.org.uk

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Trustee Directors’ Annual Report (incorporating the statutory Directors’ report) (continued)

Activities and achievements

Membership of the company has increased from 63 members at the start of the year to 68 members at the end of the year. There are 48 members on the “call out” list. 9 probationary members attended callouts during the year. We no longer have any reserve members. The company attended 63 incidents which utilised 235 person hours and 23 minutes.

The company operates in a geographical area that is covered by the West Yorkshire Police, though can be requested to assist anywhere in England and Wales by the rescue services.

The company continues to receive the support of local businesses and during the year received donations.

The company is wholly dependent upon the unpaid, voluntary services of its members for all aspects of its rescue operation and is equally dependent upon the unpaid, voluntary services of its members for all other aspects of its activities.

Business review

The financial position of the company is satisfactory.

Results and transfers to reserves

The results for the 12 months to 31 December 2024 and transfers to reserves are comprehensively set out on page 4 of the separate document containing the financial statements.

Income for the year amounted to £82,039. Expenditure of £77,476 was applied in furtherance of the company’s charitable activities concerning the provision of mountain rescue services.

The net income for the current year is £4,563.

The Holme Valley Mountain Rescue Team is a Registered Charity (No. 1015532) and a Company Limited by Guarantee (No.2764292). Registered Office: Emergency House, Manchester Road, Marsden HD7 6EY.

www.holmevalleymrt.org.uk

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Trustee Directors’ Annual Report (incorporating the statutory Directors’ report) (continued)

Fixed assets

Details of fixed assets are shown in note 6 on page 10 of the separate document containing the financial statements. All the assets held by the company are for the purposes of carrying out, directly or indirectly, the provision of a mountain rescue operation.

In the context of rescue equipment, which includes climbing ropes and harnesses as well as other textile equipment and stretchers of a very special design, an estimate of the market value of such equipment is a difficult matter. Suffice it to say, the directors have adopted what they believe to be a realistic policy of depreciation as a means of spreading the costs of capitalised assets over the years of their useful lives. The directors do not consider the book value of fixed assets shown in the financial statements to be in excess of the market value of those assets. The market value of the fixed assets is above the book value shown.

Post Balance Sheet events

There have been no important financial events affecting the company that have occurred between the date of the Balance Sheet and the date on which this Annual Report is signed.

Unrestricted Fund

The directors confirm that the company’s assets are available and adequate to fulfil the present obligations of the company

Relationship with other charities and other organisations

The company is not under the control of any other company or any other charity nor does it control any such body or bodies. The company does, however, co-operate in its pursuit of its charitable rescue objectives with the MREW, the MPSRO and the West Yorkshire Police. The company has a representation on both the MREW and MPSRO.

The advantage of the co-operation with the MREW is the dissemination of information relating to recent developments in rescue operations and the experience derived from participating in MREW training exercises. The representation on the MPRSO is a convenient way of the company being able to its re-enforce its views to the MREW as well as benefiting from the shared experiences of other rescue teams who attend the Organisation’s meetings.

Directors

The directors who held office during the 12 months ended 31 December 2024 are set out on page 3. Under the company’s Articles of Association, the directors retire from office at the Annual General Meeting of the company and are eligible for re-election.

There is one standing sub-committee, the Operations Sub-committee in addition to the Treasurer, Secretary, Team Leader (and his deputy), certain directors have responsibility, inter-alia, for organising courses and for bringing before the board matters arising in respect of telecommunications, equipment, first aid and transport.

The Holme Valley Mountain Rescue Team is a Registered Charity (No. 1015532) and a Company Limited by Guarantee (No.2764292).

Registered Office: Emergency House, Manchester Road, Marsden HD7 6EY.

www.holmevalleymrt.org.uk

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Trustee Directors’ Annual Report (incorporating the statutory Directors’ report) (continued)

Capital

The company is limited by guarantee and does not have a share capital.

Reporting Accountant

The company is entitled to exemption under section 477 of the Companies Act 2006 from the requirement to have its accounts for the year ended 31 December 2024 audited. At the Annual General Meeting on 29[th] April 2025, the members resolved for the company’s accounts to be subject to a limited review by Langricks (Holmfirth) Limited Chartered Accountants as reporting accountants.

Equal Opportunity Statement of intent

“The Holme Valley Mountain Rescue Team does not discriminate against people on the basis of their sex, race, ethnicity, age, religious convictions, sexual orientation, disability, learning difficulty or responsibility for dependants in all areas of operational training and work. Indeed, the purpose and existence of the Holme Valley Mountain Rescue Team is to provide emergency search and rescue response, relieve suffering in distressing situations and promote the wider inclusion and enabling of people in safe and active mountain related sports within the operational area of the Holme Valley Mountain Rescue Team.”

With reference to:

Sex Discrimination Act (1975) Race Relations Act (1976) Employment Protection (Consolidation) Act (1978) Disability Discriminations Act Rehabilitation of Offenders Act (1975)

The Equal Opportunity Statement will be reflected in all aspects of the Holme Valley Mountain Rescue Team’s Activities

This will include:

Monitoring and ongoing review/evaluation will be the responsibility of the Holme Valley Mountain Rescue Team’s Council in accordance with the Team’s Articles of Association and byelaws which govern the Holme Valley Mountain Rescue Team together with guidance from the Mid Pennine Search and Rescue Organisation and Mountain Rescue England and Wales.

The Holme Valley Mountain Rescue Team is a Registered Charity (No. 1015532) and a Company Limited by Guarantee (No.2764292). Registered Office: Emergency House, Manchester Road, Marsden HD7 6EY.

www.holmevalleymrt.org.uk

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Trustee Directors’ Annual Report (incorporating the statutory Directors’ report) (continued)

Statement of directors’ responsibilities

Company law requires the directors to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the company and of the surplus or deficit for that year. In preparing those financial statements, the directors are required to:

The directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the company to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors confirm that to the best of their belief the financial statements comply with the current statutory requirements and with the requirements of the company’s Memorandum and Articles of Association.

By order of the Board of Directors (Council of Management)

Rescue Headquarters Emergency House Manchester Road Huddersfield HD7 6EY

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Marsden
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Matthew Wimpenny
Director and Treasurer
Matthew Wimpenny (May 8, 2025 17:45 GMT+1)
Stuart Parkin
Director and Chair
29 [th] April 2025 Stuart Parkin (May 11, 2025 13:28 GMT+1)
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The Holme Valley Mountain Rescue Team is a Registered Charity (No. 1015532) and a Company Limited by Guarantee (No.2764292).

Registered Office: Emergency House, Manchester Road, Marsden HD7 6EY.

www.holmevalleymrt.org.uk

The Holme Valley Mountain Rescue Team - to sign

Final Audit Report

2025-05-12

Created: 2025-05-08 By: Rachel Barrett (rachel.barrett@langricks.com) Status: Signed Transaction ID: CBJCHBCAABAAMG7DuREtRl6cGXm54NPPNM0Ng0HXmBPa

"The Holme Valley Mountain Rescue Team - to sign" History

2025-05-08 - 7:34:41 AM GMT

Document emailed to matt.wimpenny@holmevalleymrt.org.uk for signature

2025-05-08 - 7:34:46 AM GMT

2025-05-08 - 4:44:02 PM GMT

Document emailed to stuart.parkin@holmevalleymrt.org.uk for signature 2025-05-08 - 4:45:11 PM GMT

Document emailed to Chris Langrick (chris@langricks.com) for signature

2025-05-11 - 12:28:18 PM GMT

Agreement completed.

2025-05-12 - 5:16:55 AM GMT