## Calder Valley Search and Rescue Team
Charity number 1082144
A company limited by guarantee number 03946667
Annual Report and Financial Statements
for the year ended 31 December 2023
## Calder Valley Search and Rescue Team
Annual Report and Financial Statements for the year ended 31 December 2023
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 12|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Calder Valley Search and Rescue Team
## Trustees' report for the year ended 31 December 2023
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** M Greaves Chair S Combridge Secretary P Haigh Resigned 23/01/2024 J Cole Resigned 24/01/2024 B Carter Treasurer H Barton Appointed 24/1/2023 R Freeman Appointed 24/1/2023 B Freeman Resigned 23/01/2024 G Smith Resigned 24/1/2023 D Warden Resigned 23/01/2024 R Smith Resigned 24/1/2023 J Wright Resigned 24/1/2023 P Farnell Resigned 24/1/2023 D Whitteron Resigned 24/1/2023 R Harvie Appointed 23/01/2024 E Ledder Appointed 23/01/2024 R Quinn Appointed 23/01/2024 L Wilson Appointed 23/01/2024 A Wilthew Appointed 23/01/2024
**Charity number** 1082144 Registered in England and Wales **Company number** 03946667 Registered in England and Wales
## **Registered and principal address**
The Rescue Post Thrush Hill Road Mytholmroyd Hebden Bridge HX7 5AQ
## **Independent examiner**
E J Beverley FCCA Stringer House 34 Lupton Street Leeds LS10 2QW
## **West Yorkshire Community Accountancy Service CIO**
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 13 March 2000. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## Calder Valley Search and Rescue Team
## Trustees' report (continued) for the year ended 31 December 2023
## **Objectives and activities**
## **The charity's objects**
To relieve suffering and distress amongst persons affected by accidents or natural hazards in the area of the Calder Valley and elsewhere.
## **The charity's main activities**
In furtherance of the above objects we provide search, rescue and medical facilities, equipment and personnel. The team’s area is around 1,100 km² ranging from Todmorden in the West to Wetherby in the East, Addingham in the North to the M62 in the South.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
## **Achievements and performance**
The Team recorded 48 (2022 – 73) callouts during the year covering a variety of incidents involving searches for missing people and assisting the police and ambulance services in the evacuation of injured casualties. It also provided support to several sporting and challenge events in its region.
## **Financial review**
The net income for the year was £105,134, including net income of £71,436 on unrestricted funds and net income of £33,698 on restricted funds after transfers.
The team have been kindly left a significant sum in legacies coupled with a donation with the specific purpose of a replacement vehicle (due in 2024) has meant a significant surplus.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £302,004.
£38,072 of unrestricted reserves is designated towards vehicle costs and £1,170 is designated towards dog handlers (further information provided in note 8).
As the majority of income is from public donations and legacies, the charity cannot guarantee its annual income and therefore needs to hold sufficient reserves to cope with shortfalls. The policy of the Trustees is to maintain sufficient reserves to ensure proper maintenance of the team’s operational capability for a minimum of 12 months of normal operations. Additionally, we feel the need to keep vehicle reserves around the cost of one vehicle so that we can make a quick purchase should the need arise but ideally we fund a new vehicle over a longer timescale and through a fundraising campaign.
Reserves are currently at this relatively high level for the following reasons:
- the team has outgrown its present base and a project is underway to identify future options
- one of the rescue vehicles is nearing its end of life and is being replaced
At present an annual transfer of £5,000 is made from General Funds to the designated Vehicle fund to build funding towards replacing of vehicles.
A designated fund for Dog handlers exists for spend directly related to dog handler activities e.g. training equipment.
3
## Calder Valley Search and Rescue Team Trustees' report (continued) for the year ended 31 December 2023
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 04/09/2024
Ben Carter (Trustee)
4
## Calder Valley Search and Rescue Team
## Independent examiner's report to the trustees of Calder Valley Search and Rescue Team
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2023, which are set out on pages 6 to 12.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I 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:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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 accounts to be reached.
E J Beverley FCCA
06/09/2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Calder Valley Search and Rescue Team
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 December 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Grants, donations and legacies
(2)
108,284
Members
2,435
Fundraising
6,307
Merchandise sales
269
Bank interest
1,050
VAT recoverable
5,343
**Total income**
123,688
**Expenditure on:**
Rescue Post costs
6,802
Ambulance costs
6,098
Depreciation
11,022
Equipment and team clothing
8,308
Communication - ICT
5,570
Training and travel
6,870
Subscription and levy
235
Medical
592
Administration and insurance
5,489
Merchandise purchases
426
Accountancy and independent examination
840
**Total expenditure**
52,252
**Net income / (expenditure)**
71,436
**Fund balances brought forward**
332,624
**Fund balances carried forward**
(3)
404,060|2023
Restricted
funds
£
38,698
-
-
-
-
-
38,698
-
-
-
5,000
-
-
-
-
-
-
-
5,000
33,698
-
33,698|2023
Total
funds
£
146,982
2,435
6,307
269
1,050
5,343
162,386
6,802
6,098
11,022
13,308
5,570
6,870
235
592
5,489
426
840
57,252
105,134
332,624
437,758|2022
Total
funds
£
62,745
3,620
7,447
620
-
7,331
81,763
3,633
10,381
10,965
18,854
2,301
8,693
235
7,465
4,216
1,876
504
69,123
12,640
319,984
332,624|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Calder Valley Search and Rescue Team
## Balance sheet
|as at 31 December 2023
2023
Unrestricted
£
**Fixed assets**
Tangible assets
(4)
102,056
**Total fixed assets**
102,056
**Current assets**
Debtors and prepayments
(5)
2,182
Cash at bank and in hand
(6)
300,662
**Total current assets**
302,844
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
840
**Total current liabilities**
840
**Net current assets / (liabilities)**
302,004
**Net assets**
404,060
**Funds**
Unrestricted funds
General unrestricted funds
364,818
Designated funds
(8)
39,242
Unrestricted funds
404,060
Restricted funds
-
**Total funds**
404,060|2023
Restricted
£
-
-
-
33,698
33,698
-
-
33,698
33,698
-
-
-
33,698
33,698|2023
Total
£
102,056
102,056
2,182
334,360
336,542
840
840
335,702
437,758
364,818
39,242
404,060
33,698
437,758|2022
Total
£
113,078
113,078
1,785
218,265
220,050
504
504
219,546
332,624
298,382
34,242
332,624
-
332,624|
|---|---|---|---|
For the year ending 31 December 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) 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 provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 04/09/2024
Ben Carter (Trustee)
7
## Calder Valley Search and Rescue Team
## Notes to the accounts
## for the year ended 31 December 2023
## **1 Accounting policies**
.
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the 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 of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil Freehold buildings: over 17 years - now fully depreciated. Rescue equipment: not depreciated. Motor vehicles: over 15 years
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## Calder Valley Search and Rescue Team
## Notes to the accounts
for the year ended 31 December 2023
## **1 Accounting policies continued**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
9
## Calder Valley Search and Rescue Team
## Notes to the accounts continued
## for the year ended 31 December 2023
|**2 Grants, donations and legacies**
Luddenden Foot Forum Grants Scheme
Oxenhope Village PC
West Yorkshire Prepared
The Lodge of Prince Frederick
Morrisons Foundation
Legacies
Other donations
**3 Restricted funds**
Balance b/f
£
West Yorkshire Prepared
-
Luddenden Foot Forum
-
Oxenhope Village PC
-
The Lodge of Prince Frederick
-
-|2023
Unrestricted
funds
£
-
-
-
-
-
68,196
40,088
108,284
Incoming
£
5,000
500
500
32,698
38,698|2023
Restricted
funds
£
500
500
5,000
32,698
-
-
-
38,698
Outgoing
£
5,000
-
-
-
5,000|2023
Total
funds
£
500
500
5,000
32,698
-
68,196
40,088
146,982
Transfers
£
-
-
-
-
-|2022
Total
funds
£
-
-
5,000
-
5,000
-
52,745
62,745
Balance c/f
£
-
500
500
32,698
33,698|
|---|---|---|---|---|
## **Purpose of restriction**
**Fund name Purpose of restriction** West Yorkshire Prepared Towards the cost of new swift water and flood rescue equipment. Luddenden Foot Forum Towards the cost of new Alpine stretchers. Oxenhope Village PC Towards the cost of a new radio. The Lodge of Prince Frederick Towards the cost of a new Toyota Hilux rescue vehicle.
|**4 **|**Tangible assets**
**Cost**
At 1 January 2023
Additions
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for year
At 31 December 2023
**Net book value**
At 31 December 2023
At 31 December 2022|£
10,000
-
10,000
-
-
-
10,000
10,000
Equipment|£
107,997
-
107,997
85,000
-
85,000
22,997
22,997
Freehold
property|£
165,331
-
165,331
85,250
11,022
96,272
69,059
80,081
Motor
vehicles|Total
£
283,328
-
283,328
170,250
11,022
181,272
102,056
113,078|
|---|---|---|---|---|---|
10
## Calder Valley Search and Rescue Team
## Notes to the accounts continued
## for the year ended 31 December 2023
|**5 Debtors and prepayments**
Accrued income
**6 Cash at bank and in hand**
Cash at bank
**7 Creditors and accruals**
Accruals
**8 Designated funds**
Vehicle fund
Dog handlers fund
**Fund name**
Vehicle fund
Dog handlers fund|2023
£
2,182
2,182
2023
£
334,360
334,360
2023
£
840
840
Balance b/f
Incoming
Outgoing
Transfers
£
£
£
£
33,072
-
-
5,000
1,170
-
-
-
34,242
-
-
5,000
**Reason for designation**
To build funds towards replacing vehicles.
For expenditure directly related to dog handler activities.|2022
£
1,785
1,785
2022
£
218,265
218,265
2022
£
504
504
Balance c/f
£
38,072
1,170
39,242|
|---|---|---|
## **9 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
11
## Calder Valley Search and Rescue Team
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2023
|2023
2022
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants, donations and legacies
108,284
62,745
Members
2,435
3,620
Fundraising
6,307
7,447
Merchandise sales
269
620
Bank interest
1,050
-
VAT recoverable
5,343
7,331
**Total income**
123,688
81,763
**Expenditure**
Rescue Post costs
6,802
3,633
Ambulance costs
6,098
10,381
Depreciation
11,022
10,965
Equipment and team clothing
8,308
18,854
Communication - ICT
5,570
2,301
Training and travel
6,870
8,693
Subscription and levy
235
235
Medical
592
7,465
Administration and insurance
5,489
4,216
Merchandise purchases
426
1,876
Accountancy and independent exam
840
504
**Total expenditure**
52,252
69,123
**Net income / (expenditure)**
71,436
12,640
**Fund balances brought forward**
332,624
319,984
**Fund balances carried forward**
404,060
332,624|2023
Restricted
funds
£
38,698
-
-
-
-
-
38,698
-
-
-
5,000
-
-
-
-
-
-
-
5,000
33,698
-
33,698|2022
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|2023
Total
funds
£
146,982
2,435
6,307
269
1,050
5,343
162,386
6,802
6,098
11,022
13,308
5,570
6,870
235
592
5,489
426
840
57,252
105,134
332,624
437,758|2022
Total
funds
£
62,745
3,620
7,447
620
-
7,331
81,763
3,633
10,381
10,965
18,854
2,301
8,693
235
7,465
4,216
1,876
504
69,123
12,640
319,984
332,624|
|---|---|---|---|---|
12