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2024-08-31-accounts

THE CENTRE FOR SEARCH RESEARCH

REPORT AND FINANCIAL STATEMENTS

PERIOD ENDED 31st AUGUST 2024

Company Number 3421851

UK Charity Number

1064927

THE CENTRE FOR SEARCH RESEARCH

REPORT AND FINANCIAL STATEMENTS

PERIOD ENDED 31st AUGUST 2024

CONTENTS PAGES
Legal and administrative information 1
Report of the trustees 2 - 3
Accountant's report 4
Statement of financial
activities 5
Balance sheet 6
Notes forming part of the financial statements 7 - 11

THE CENTRE FOR SEARCH RESEARCH

LEGAL AND ADMINISTRATIVE INFORMATION

PERIOD ENDED 31st AUGUST 2024

CONSTITUTION

The Centre for Search Research was incorporated in August 1997 as a private company limited by guarantee not having a share capital. It became a registered charity in October 1997.

TRUSTEES

The trustees serving during the year and since the year end were as follows:

Chair David Owen
Others David Perkins, Peter Roberts, Carl Hamilton,
CC Rachel Bacon, and Dr Andrew
Jenkins

Sir Humphry Wakefield, a former director and trustee, has been the patron since October 1999.

SECRETARY AND TREASURER David Perkins
REGISTERED OFFICE Office 10
Advance Northumberland Workspace
Green Lane
Ashington
Northumberland
NE63 0EE
ACCOUNTANT A Gurney, Chartered Accountant
4 West Terrace
Seaton Sluice
Northumberland
NE26 4RE
BANKERS Barclays Bank Plc
The South East Northumberland Group
Northumbria House
Cramlington
Northumberland
NE23 6QP

1

THE CENTRE FOR SEARCH RESEARCH

REPORT OF THE TRUSTEES

PERIOD ENDED 31st AUGUST 2024

The trustees are pleased to present their report together with the financial statements of the Charity for the period ended 31st August 2024.

Legal and administration information is set out on page 1 of this report. The financial statements comply

with current statutory requirements, and the Statements of Recommended Practice - Accounting and Reporting by Charities.

OBJECTS OF THE CHARITY

The purpose of The Centre for Search Research is to protect and preserve the lives of persons who are

missing or endangered by accident or natural hazard by conducting research into all aspects of the techniques used for searching for such persons; to disseminate the useful results of such research; and

to assist the voluntary and statutory emergency services in connection with such work.

ORGANISATION

The Trustees met six times during the financial year. These meetings took place in September and November in 2023, together with January, March, May and July in 2024.

REVIEW OF ACHIEVEMENTS TOWARDS MEETING THE CHARITY'S OBJECTIVES

The work done on behalf of the Charity towards meeting its objectives has been carried out by David Perkins, Peter Roberts and Carl Hamilton. Their work has been voluntary and unpaid.

Object 1: to conduct research into all aspects of the techniques used for searching for missing persons

UK Missing Persons Behaviour Study: the procedure for collecting data about missing persons ,

operating as part of the national mountain rescue incident reporting system, provides data for both the UK Missing Person Behaviour Study and the app MISPER-UK. The app has been modified to allow the

data used to be automatically updated from the mountain rescue incident reporting system. Using drones to search for missing persons: the Charity continues to support three PhD students at

Newcastle University who are working on topics relating to searching for a missing person using a drone.

The Charity is also supporting a project by Northumbria University to investigate the use of Artificial Intelligence to analyse images from a drone camera in a missing person search. The Charity continues to work in the field with its own drone. 2

THE CENTRE FOR SEARCH RESEARCH

REPORT OF THE TRUSTEES - continued

PERIOD ENDED 31st AUGUST 2024

Object 2: to provide training for voluntary and statutory emergency services in respect of missing persons

During the year seven courses were taught and a total of £1,460 was provided by the charity from its Frank Parker Fund to subsidise the training of volunteers

Initial Response Incident Management and Search Management After the Initial Response: four

courses were taught during the year to a total of 113 volunteers.

Field Search Skills: three courses were taught during the year to a total of 47 volunteers.

Object 3: to publish materials to assist voluntary and statutory emergency services in respect of missing persons

No further research documents were placed on the Charity's website during the year.

Object 4: to collect and disseminate information relating to searching for missing persons

The Centre for Search Research website: the website continued to disseminate information throughout the year.

The International SAR Alliance website: the material that this holds is free to users, and continues to attract visits from users in many countries. Many of the documents have been transferred to The Centre

for Search Research website.

Object 5: to cooperate with other organisations

We continue to have a good relationship with a number of organisations, in particular the Irish Coast Guard, Northumbria Police and SAR organisations in the UK and overseas. We have developed a good working relationship with Newcastle University and Northumbria University.

Frank Parker Fund

This was founded on bequests from the estate of the late Frank Parker, first made in 2011. Since then it has been used to subsidise training for volunteers.

SPECIAL EXEMPTIONS: t hese accounts have been prepared in accordance with the provisions applicable

to companies subject to the small companies' regime.

BY ORDER OF THE BOARD

DAVID OWEN

14th January 2025 3

ACCOUNTANT'S REPORT ON THE UNAUDITED ACCOUNTS TO THE TRUSTEES OF THE CENTRE FOR SEARCH RESEARCH

Accountant's Report to the Board of The Centre For Search Research on the preparation of the unaudited statutory accounts for the year ended 31st August 2024.

In order to assist you to fulfil your duties under the Companies Act 2006 and in accordance with your instructions, we have prepared for your approval the financial statements of The Centre For Search Research for the period ended 31st August 2024 set out on pages 5 to 11 from the company's accounting records and from information and explanations given to us.

You consider that the company is exempt from an audit for the period ended 31st August 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing financial statements that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit/(loss) for the period.

We have not carried out an audit or review of the financial statements of The Centre For Search Research. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations given to us and we do not, therefore, express any opinion on the statutory financial statements.

Date :

Ltd

A Gurney Chartered Accountant

4

THE CENTRE FOR SEARCH RESEARCH

STATEMENT OF FINANCIAL ACTIVITIES

PERIOD ENDED 31st AUGUST 2024
Notes
Incoming resources
Activities for generating funds
Commercial Activities
3
Fund raising and donations
Interest
Other
Total incoming resources available for
charitable application
Less cost of generating funds
Commercial Activities
4
Less: capital expenditure
5
Net incoming resources available for
charitable application
Charitable expenditure
Donations - Volunteer Subsidies
Donations - Other
Field Trial Costs
Frank Parker Fund Expenses
Total charitable expenditure
Movement in total funds for the period
Total funds brought forward
Total funds carried forward
All amounts relate to continuing operations.
Unrestricted Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
20,043
0
20,043
16,775
7,500
0
7,500
0
327
0
327
87
0
0
0
0
27,870
0
27,870
16,862
15,422
0
15,422
11,955
0
0
0
0
12,448
0
12,448
4,907
1,460
0
1,460
4,545
0
0
0
0
0
0
0
0
0
0
0
0
1,460
0
1,460
4,545
10,988
0
10,988
362
23,461
0
23,461
23,099
34,449
0
34,449
23,461

The charity has no recognised gains or losses other than the surplus for the year. 5

THE CENTRE FOR SEARCH RESEARCH

BALANCE SHEET

AS AT 31st AUGUST 2024

Notes
FIXED ASSETS
Tangible Assets
5
CURRENT
ASSETS
Debtors and prepayments
6
Cash at Bank and in hand
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
CREDITORS
Amounts falling due after
more than one year
7
NET ASSETS
TOTAL FUNDS
8
2024
£
2,289
32,541
2024
£
139
34,310
2023
£
1,557
21,509
2023
£
875
22,586
34,830
520
23,066
480
34,449
0
34,449
23,461
0
23,461
34,449 23,461

For the period ended 31st August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the

period in question in accordance with section 476.

The Directors acknowledge their responsibilities for complying with the requirements of the Act with

respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in

accordance with the provisions applicable to companies subject to the small companies' regime.

Approved by the board of trustees on 14th January 2025

6

David Owen

trustee

THE CENTRE FOR SEARCH RESEARCH

NOTES TO FINANCIAL STATEMENTS PERIOD ENDED 31st AUGUST 2024

1 ACCOUNTING POLICIES

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP FRS 102) and comply with the Charities (Accounts and Reports) Regulations 2008 issued under the Charities Act 2011.There were no material departures from the standard.

The financial statements set out on pages 6 to12 are prepared under the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

The following accounting policies have been used consistently in dealing with items which are considered material to the Charity's affairs.

(a) Incoming resources

Income from donations are included in incoming resources in the period in which the monies have been received.

(b) Commercial trading activities

Income from commercial activities is included in the period in which the Centre is entitled to receive the income

(c) Donations and grants

Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:

when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

when donors impose conditions which have to be fulfilled before the

charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions of use have been met.

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in restricted funds when receivable.

7

NOTES TO FINANCIAL STATEMENTS

PERIOD ENDED 31st AUGUST 2024

(d) Interest receivable

Interest is included when receivable by the charity.

(e) Resources expended

Resources expended are included in the statement of financial activities on an accruals basis, inclusive of any VAT which cannot be recovered.

Certain expenditure is directly attributable to specific activities and has been included in those cost categories.

(f) Fixed Assets

Tangible fixed assets are written off over their estimated useful lives on a straight-

line basis at the following rates:

Equipment 20% per annum

(g) Fund Accounting

Funds held by the charity are either :

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds - these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. Restricted funds - these are funds that 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.

LEGAL STATUS OF CHARITY

The charity was established in 1997 and is registered under charity number 1064927.

2

8

THE CENTRE FOR SEARCH RESEARCH

NOTES TO FINANCIAL STATEMENTS

PERIOD ENDED 31st AUGUST 2024

3 COMMERCIAL TRADING ACTIVITIES

These constitute the organisation of training courses and conferences carried out by the Centre, the results of which can be summarised as follows :

Income
Less : Operational costs
Operating Profit / (Loss)
4
COSTS OF OPERATION OF COURSES
Operational costs comprised:
Advertising
Insurances and licences
Office costs
Travel and accommodation
Administrative, IT and sundry costs
Web-Site
Accountancy
Depreciation
2024
2023
£
£
20,043
16,775
15,422
11,955
4,621
4,820
2024
2023
£
£
975
0
1,799
2,115
2,335
2,288
7,228
2,605
1,829
959
0
2,772
520
480
736
736
15,422
11,955

9

THE CENTRE FOR SEARCH RESEARCH

NOTES TO FINANCIAL STATEMENTS PERIOD ENDED 31st AUGUST 2024

5 FIXED ASSETS - TANGIBLE

The movement on these accounts during the period was as follows:

Cost or valuation
At 1st September 2023
Additions
Disposals
At 31st August 2024
Accumulated depreciation
At 1st September 2023
Additions
Disposals
At 31st August 2024
Net book amount
At 31st August 2024
At 31st August 2023
6
DEBTORS
Debtors comprised:
Other debtors and prepayments
7
CREDITORS
Creditors comprised:
Payments received in advance
Accruals
Amounts
due
within one
year
2024
2023
£
£
0
0
520
480
Equipment
Total
£
£
23,488
23,488
0
0
0
0
23,488
23,488
22,613
22,613
736
736
0
0
23,349
23,349
139
139
875
875
2024
2023
£
£
2,289
1,557
Amounts
due after one
year
2024
2023
£
£
0
0
0
0
520
480
0
0

10

THE CENTRE FOR SEARCH RESEARCH

NOTES TO FINANCIAL STATEMENTS

PERIOD ENDED 31st AUGUST 2024

8
MOVEMENT IN FUNDS
General funds
Funds re-allocation
2023
Incoming
Outgoing
Re-
Allocation
2024
Resources
Resources
£
£
£
£
£
23,461
27,870
15,422
0
35,909
0
0
0
0
0
23,461
27,870
15,422
0
35,909

9 POST BALANCE SHEET EVENTS

There were no post balance sheet events requiring disclosure

10
CAPITAL COMMITMENTS
Amounts contracted for but not provided in the accounts
2024
2023
£
£
nil
nil

11 CONTINGENT LIABILITIES

There were no contingent liabilities requiring disclosure

11