| Page | ||
|---|---|---|
| Reference and administrative | details ofthe charity, its trustees and advisers | |
| Trustees' report |
2-9 | |
| Independent examiner's report |
10 | |
| Statement offinancial activities | ||
| Balance sheet | 12-13 | |
| Notes to the financial statements | 14-24 |
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| 2021 | 2021 | 2021 | 2020 | ||
| Note | 6 | 6 | |||
| INCOME FROM: | |||||
| Donations and legacies |
2 | 136,489 | 70,434 | 206,923 | 168,114 |
| Other trading activities |
3 | 9,632 | 4,102 | 13,734 | 11,468 |
| Investments | 4 | 9,623 | 9,623 | 8,793 | |
| TOTAL INCOME | 155,744 | 74,536 | 230,280 | 188,375 | |
| EXPENDITURE ON: | |||||
| Raising funds | 5,3 | 11,159 | 1,790 | 12,949 | 12,567 |
| Charitable activities |
8,7,6 | 106,846 | 51,602 | 158,448 | 75,182 |
| TOTAL EXPENDITURE | 118,005 | 53,392 | 171,397 | 87,749 | |
| NET INCOME BEFOREINVESTMENT GAINS | 37,739 | 21,144 | 58,883 | 100,626 | |
| Net gains on investments | 13 | 20,371 | 20,371 | 7,774 | |
| NET INCOME BEFORETRANSFERS | 58,110 | 21,144 | 79,254 | 108,400 | |
| Transfers between Funds |
17 | 21,823 | (21,823) | ||
| NET INCOME I(EXPENDITURE) BEFORE | |||||
| OTHER RECOGNISED GAINS AND | |||||
| LOSSES | 79,933 | (679) | 79,254 | 108,400 | |
| NET MOVEMENT IN FUNDS |
79,933 | (679) | 79,254 | 108,400 | |
| RECONCILIATION OF FUNDS: |
|||||
| Total funds brought forward |
1,295,604 | 22,175 | 1,317,779 | 1,209,379 | |
| 1,375,537 | 21,496 | 1,397,033 | 1,317,779 | ||
| TOTAL FUNDS CARRIED FORWARD |
| A | S AT 31 DE | CEMBER 2021 | |||||
|---|---|---|---|---|---|---|---|
| Note | 2021f | 2020f | |||||
| FIXEDASSETS | |||||||
| Intangible assets | 11 | 2,271 | 3,569 | ||||
| Tangible assets | 12 | 636,978 | 618,375 | ||||
| Investments | 13 | 590,279 | 319,908 | ||||
| 1,229,528 | 941,852 | ||||||
| CURRENT ASSETS | |||||||
| Stocks | 14 | 6,354 | 7,632 | ||||
| Debtors | 15 | 44,881 | 26,433 | ||||
| Cash at bank and | in hand | 120,039 | 345,358 | ||||
| 171,274 | 379,423 | ||||||
| CREDITORS: amounts | falling due within | ||||||
| one year | 16 | (3,769) | (3,496) | ||||
| NET CURRENT ASSETS | 167,505 | 375,927 | |||||
| NET ASSETS | 1,397,033 | 1,317,779 |
| AS AT 31 DECEMB | ER 2021 | |||
|---|---|---|---|---|
| 2021 | 2020 | |||
| Note | F | |||
| CHARITY | FUNDS | |||
| Restricted | funds | 17 | 21,496 | 22,175 |
| Unrestricted | funds | 17 | 1,375,537 | 1,295,604 |
| TOTAL FUNDS | 1,397,033 | 1,317,779 |
| value, over their expected u | seful lives on the following bases: |
|---|---|
| Freehold property |
Straight line over 50years |
| Freehold land |
is not depreciated |
| Plant and machinery | 20% reducing balance |
| Motor vehicles | 10%and 20% reducing balance |
| Fixtures and fittings | over 3years straight line |
| INCOME F | ROM | D | ONAT | IONS AND L |
EGACIES | ||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||||||
| funds | funds | funds | funds | ||||||
| 2021 | 2021 6 |
2021 6 |
2020f | ||||||
| Donations | 93,426 | 61,439 | 154,865 | 120,762 | |||||
| Legacies | 15,224 | ||||||||
| Grants | 20,000 | 8,745 | 28,745 | 5,000 | |||||
| Supporters | club | income | 23,063 | 250 | 23313 | 27,128 | |||
| Total donations and legacies |
136,489 | 70,434 | 206,923 | 168,114 | |||||
| Total 2020 | 107,488 | 60,626 | 168,114 | ||||||
| 3. | TRADING ACTIVITIES | ||||||||
| Unrestricted | Restricted | Total | Total | ||||||
| funds | funds | funds | funds | ||||||
| 2021 6 |
2021f | 2021 6 |
2020 | ||||||
| Charity trading | income | ||||||||
| Website and event | sales | 9,632 | 4,102 | 13,734 | 11,468 | ||||
| Fundraising | trading expenses | ||||||||
| Purchases | and expenses | 4,083 | 1,790 | 5,873 | 3,584 | ||||
| Fundraising | costs | 'l,017 | 1,0'I 7 | 2,292 | |||||
| 5,100 | 1,790 | 6,890 | 5,876 | ||||||
| Net income | from | trading | activities | 4,532 | 2312 | 6,844 | 5,592 | ||
| 4. | INVESTMENT INCOME | ||||||||
| Unrestricted | Restricted | Total | Total | ||||||
| funds | funds | funds | funds | ||||||
| 2021 | 2021 | 2021 | 2020 | ||||||
| 6 | 6 | 6 | |||||||
| From UK listed investments | 8,493 | 8,493 | 7,104 | ||||||
| Bank and building | society interest | ||||||||
| receivable | 1,130 | 1,130 | 1,689 | ||||||
| 9,623 | 9,623 | 8,793 | |||||||
| Total 2020 | 8,793 | 8,793 |
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| 2021f | 2021f | 2021f | 2020f | ||
| Cost ofannual | report | 3,794 | 3,794 | 4,594 | |
| Newsletters | 2,265 | 2,265 | 2,097 | ||
| 6,059 | 6,059 | 6,691 | |||
| Total 2020 | 6,691 | 6,691 |
| DIRECT COSTS | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| activities | activites | Total | Total | ||
| 2021f | 2021f | 2021 | 2020f | ||
| Amorlisalion | 1,298 | 1,298 | 324 | ||
| Depreciation | 27,911 | 27,911 | 33,591 | ||
| Provision of mountain | rescue | 71,429 | 49,636 | 121,065 | 47,207 |
| Profit on disposal of | fixed assets | (T82) | (782) | (14,586) | |
| 99,856 | 49,636 | 149,492 | 66,536 | ||
| Total 2020 | 66,536 | 66,536 |
| SUPPORT COSTS | |||
|---|---|---|---|
| Total | Total | ||
| Activities | 2021 K |
2020f | |
| Telephone | 2,204 | 2,204 | 2,709 |
| Office costs | 3,669 | 3,669 | 2,193 |
| Media costs | 250 | 250 | 317 |
| 6,123 | 6,123 | 5,219 | |
| Total 2020 | 5,220 | 5,220 |
| Unrestricted | Restricted | Total | Total | |||||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||||
| 2021 6 |
2021 K |
2021 6 |
2020f | |||||
| Accountancy | and | other | professional | costs | 2,833 | 2,833 | 3,426 |
| 2021f | 2020f | ||||
|---|---|---|---|---|---|
| Depreciation | of | tangible | fixed assets: | ||
| - owned | by the charity | 27,911 | 33,591 | ||
| Amortisation | of | intangible | fixed assets | 1,298 | 324 |
| INTANGIBLE FIXEDASSETS | |
|---|---|
| Websitef | |
| Cost | |
| At 1 January 2021 and 31 December 2021 | 3,893 |
| Amortisation | |
| At 1 January 2021 | 324 |
| Charge for the year | 1,298 |
| At 31 December 2021 | 1,622 |
| Carrying amount |
|
| At 31 December 2021 | 2271 |
| At 31 December 2020 | 3,569 |
| TANGIBLE FIXEDASSETS | |||||||
|---|---|---|---|---|---|---|---|
| Freehold | Plant and | Motor | Fixtures | and | |||
| property | machinery 6 |
vehicles | fittings | 6 | Total | ||
| Cost | |||||||
| At 1 January 2021 | 733,111 | 121,944 | 196,234 | 36,703 | 1,087,992 | ||
| Additions | 18,305 | 26,402 | 2,125 | 46,832 | |||
| Disposals | (9,696) | (9,696) | |||||
| At 31 December 2021 | 733,111 | 130,553 | 222,636 | 38,828 | 1,125,128 | ||
| Depreciation | |||||||
| At 1 January 2021 | 211,024 | 89,709 | 132,181 | 36,703 | 469,617 | ||
| Charge for the year | 13,212 | 10,044 | 3,947 | 708 | 27,911 | ||
| On disposals | (9,378) | (9,378) | |||||
| At 31 December 2021 | 224,236 | 90,375 | 136,128 | 37,411 | 488,150 | ||
| Net book value | |||||||
| At 31 December 2021 | 508,875 | 40,178 | 86,508 | 1,417 | 636,978 | ||
| At 31 December 2020 | 522,087 | 32,235 | 64,053 | 618,375 | |||
| FIXEDASSET INVESTMENTS | |||||||
| Listed | |||||||
| securities | |||||||
| 6 | |||||||
| Market value | |||||||
| At 1 January 2021 | 319,908 | ||||||
| Additions | 250,000 | ||||||
| Change in market value |
20,371 | ||||||
| At 31 December 2021 | 590,279 | ||||||
| Investments at market value |
comprise: | ||||||
| 2021 | 2020 | ||||||
| 6 | 5 | ||||||
| Listed investments | 590,279 | 319,907 | |||||
| All the fixed asset investments | are held in the | UK. | |||||
| STOCKS | |||||||
| 2021 | 2020f | ||||||
| Finished goods | 6,354 | 7,632 |
| DEBTORS | ||||
|---|---|---|---|---|
| 2021 6 |
2020f | |||
| Other debtors | 43,776 | 22,940 | ||
| Prepayments and accrued income |
1,105 | 3,493 | ||
| 44,881 | 26,433 | |||
| CREDITORS: Amounts | falling due within one year | |||
| 2021 | 2020 | |||
| 6 | 6 | |||
| Other creditors | 1,522 | 1,246 | ||
| Accruals end deferred | income | 2,247 | 2,250 | |
| 3,769 | 3,496 |
| STATEMENT | OF FUNDS | - CURRENT YE | AR | ||||
|---|---|---|---|---|---|---|---|
| Balance at | |||||||
| Balance at | 31 | ||||||
| 1 January | Transfers | Gains/ | December | ||||
| 2021 | Income | Expenditure | in/(out) | (Losses) | 2021 | ||
| K | E | K | 6 | 6 | |||
| Unrestricted | funds | ||||||
| General Funds - all funds |
1,295,604 | 155,744 | (118,005) | 21,823 | 20,371 | 1,375,537 | |
| Restricted funds | |||||||
| Fixed Assets | fund | 1,021 | (205) | 816 | |||
| Rescue Boat | fund | 13,193 | (1,753) | 11,440 | |||
| Rescue Vehicle fund | 21,154 | 811 | (142) | (21,823) | |||
| Torches fund | 300 | (300) | |||||
| Crowdfunder | Vital Signs | ||||||
| Monitor fund | 2,431 | (37) | 2,304 | ||||
| Titanium Stretcher fund |
6,015 | (1,319) | 4,696 | ||||
| Red Screes Casualty | |||||||
| Chris Lewis | fund | 51,786 | (49,636) | 2,150 | |||
| 22,175 | 74,536 | (539392) | (21,823) | 21,496 | |||
| Total offunds | 1,317,779 | 230,280 | (171,397) | 20,371 | 1,397,033 |
| Balance at | |||||||
|---|---|---|---|---|---|---|---|
| Balance ai | 31 | ||||||
| 1January | Transfers | Gainer | December | ||||
| 2020f | Income | Expenditure | in/(out) | (Losses) L' |
2020 | ||
| General | Funds - all funds | 1,208,101 | 123,693 | (86,244) | 42,280 | 7,774 | 1,295,604 |
| Restricted funds | |||||||
| Fixed Assets fund | 1,278 | (257) | 1,021 | ||||
| Rescue | Vehicle fund | 64,682 | (1,248) | (42,280) | 21,154 | ||
| 1,278 | 64,682 | (1,505) | (42,280) | 22,175 | |||
| SUMMARY OF FUNDS - CURRENT YEAR | |||||||
| Balance at | |||||||
| Balance at | 31 | ||||||
| 1January | Transfers | Gainsl | December | ||||
| 2021 | Income 6 |
Expenditure f |
in/(out) | (Losses)f | 2021 8 |
||
| General | funds | 1,295,604 | 155,744 | (118,005) | 21,823 | 20,371 | 1,375,537 |
| Restricted funds | 22,175 | 74,536 | (53,392) | (21,823) | 21,496 | ||
| 1,317,779 | 230,280 | (171,397) | 20,371 | 1,397,033 | |||
| SUMMARY OF FUNDS - PRIOR YEAR | |||||||
| Balance at | |||||||
| Balance at | 31 | ||||||
| 1January | Transfers | Gains | December | ||||
| 2020f | Income | Expenditure | inl(out)f | (Losses) | 2020f | ||
| General | funds | 1,208,101 | 123,693 | (86,244) | 42,280 | 7,774 | 1,295,604 |
| Restricted funds | 1,278 | 64,682 | (1,505) | (42,280) | 22,175 | ||
| 1,209,379 | 188,375 | (87,749) | 7,774 | 1,317,779 |
| ANALYS | IS OF NET ASSETS BETWEEN FUNDS - CURRENT YE | AR | ||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| 2021f | 2021 6 |
2021 6 |
||
| Intangible | fixed assets | 2271 | 2,271 | |
| Tangible | fixed assets | 629,115 | 7,863 | 636,978 |
| Fixed asset investments | 590,279. | 590,279 | ||
| Current assets | 157,640 | 13,634 | 171,274 | |
| Creditors | due within one year | (3,769) | (3,769) | |
| 1,375,537 | 21,496 | 1,397,033 | ||
| ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR | ||||
| Unrestricted | Restricted | Total | ||
| funds | funds | funds | ||
| 2020 | 2020 | 2020 | ||
| Intangible | fixed assets | 3,569 | 3,569 | |
| Tangible | fixed assets | 617,353 | 1,022 | 618,375 |
| Fixed asset investments | 319,907 | 319,908 | ||
| Current assets | 358,272 | 21,153 | 379,423 | |
| Creditors | due within one year | (3,497) | (3,496) | |
| 1,295,604 | 22,175 | 1,317,778 |