2024-12-31-accounts - Calder Valley Search And Rescue Team

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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 2024

Calder Valley Search and Rescue Team

Annual Report and Financial Statements for the year ended 31 December 2024

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

Calder Valley Search and Rescue Team

Trustees' report for the year ended 31 December 2024

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 B Carter Treasurer R Freeman R Harvie R Quinn L Wilson A Wilthew Dr L Davies P Haigh J Cole H Barton B Freeman D Warden E Ledder

Appointed 23/01/2024 Appointed 23/01/2024 Appointed 23/01/2024 Appointed 23/01/2024 Appointed 28/01/2025 Resigned 23/01/2024 Resigned 24/01/2024 Resigned 28/01/2025 Resigned 23/01/2024 Resigned 23/01/2024 Appointed 23/01/2024 Resigned 28/01/2025

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

Alan Dodd 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.

Calder Valley Search and Rescue Team

Trustees' report (continued) for the year ended 31 December 2024

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 and in particular the advancement of health and the saving of lives.

Achievements and performance

The Team recorded 54 (2023 – 48) 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 recorded 3 callouts in assistance to our neighbouring teams. It also provided support to several sporting and challenge events in its region.

Financial review

The net income for the year was £4,206, including net income of £26,098 on unrestricted funds and net expenditure of £21,892 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £282,775.

£15,396 of unrestricted reserves is designated towards vehicle replacement costs and £694 towards dog handlers' activities (further information provided in note 8). At present an annual transfer of £5,000 is made from general funds to the designated vehicle fund.

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 build vehicle reserves to 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 as: - the team has outgrown its present base and a project is underway to identify future options

Calder Valley Search and Rescue Team

Trustees' report (continued) for the year ended 31 December 2024

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 31/8/2025

Ben Carter (Trustee)

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 2024, 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.

Alan Dodd FCCA

1/9/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Calder Valley Search and Rescue Team

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2024

Notes 2024 Unrestricted funds £ Income from: Grants, donations and legacies (2) 30,190 Members 5,052 Fundraising 11,691 Merchandise sales 744 Bank interest 3,981 VAT recoverable 3,696 Total income 55,354 Expenditure on: Rescue Post costs 7,845 Vehicle costs 9,150 Depreciation 15,047 Equipment and team clothing 10,942 Communication - ICT 2,954 Training and travel 6,995 Subscription and levy 245 Medical 388 Administration and insurance 6,503 Merchandise purchases 943 Accountancy and independent examination 942 Total expenditure 61,954 Net income / (expenditure) (6,600) Transfers between funds 32,698 Net movement in funds 26,098 Fund balances brought forward 404,060 Fund balances carried forward (3) 430,158	2024 Restricted funds £ 11,806 - - - - - 11,806 - - - 1,000 - - - - - - - 1,000 10,806 (32,698) (21,892) 33,698 11,806	2024 Total funds £ 41,996 5,052 11,691 744 3,981 3,696 67,160 7,845 9,150 15,047 11,942 2,954 6,995 245 388 6,503 943 942 62,954 4,206 - 4,206 437,758 441,964	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 - 105,134 332,624 437,758

All incoming resources and resources expended derive from continuing activities.

Calder Valley Search and Rescue Team

Balance sheet

as at 31 December 2024 2024 Unrestricted £ Fixed assets Tangible assets (4) 147,383 Total fixed assets 147,383 Current assets Debtors and prepayments (5) 145 Cash at bank and in hand (6) 283,572 Total current assets 283,717 Current liabilities: amounts falling due within one year Creditors and accruals (7) 942 Total current liabilities 942 Net current assets / (liabilities) 282,775 Net assets 430,158 Funds Unrestricted funds General unrestricted funds 414,068 Designated funds (8) 16,090 Unrestricted funds 430,158 Restricted funds - Total funds 430,158	2024 Restricted £ - - 3,850 7,956 11,806 - - 11,806 11,806 - - - 11,806 11,806	2024 Total £ 147,383 147,383 3,995 291,528 295,523 942 942 294,581 441,964 414,068 16,090 430,158 11,806 441,964	2023 Total £ 102,056 102,056 2,182 334,360 336,542 840 840 335,702 437,758 404,060 - 404,060 33,698 437,758

For the year ending 31 December 2024 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 31/8/2025

Ben Carter (Trustee)

Calder Valley Search and Rescue Team

Notes to the accounts

for the year ended 31 December 2024

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

Calder Valley Search and Rescue Team

Notes to the accounts

for the year ended 31 December 2024

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.

Calder Valley Search and Rescue Team

Notes to the accounts continued

for the year ended 31 December 2024

2 Grants and donations 2024 Unrestricted funds £ Hebden Royd Town Council - West Yorkshire Prepared - Luddenden Foot Forum Grants Scheme - Oxenhope Village PC - The Lodge of Prince Frederick - Legacies 5,196 Other donations 24,994 30,190 3 Restricted funds Balance b/f Incoming £ £ Luddenden Foot Forum 500 - Oxenhope Village PC 500 - The Lodge of Prince Frederick 32,698 - West Yorkshire Prepared - 7,956 Hebden Royd Town Council - 3,850 33,698 11,806	2024 Restricted funds £ 3,850 7,956 - - - - - 11,806 Outgoing £ 500 500 - - - 1,000	2024 Total funds £ 3,850 7,956 - - - 5,196 24,994 41,996 Transfers £ - - (32,698) - - (32,698)	2023 Total funds £ - 5,000 500 500 32,698 68,196 40,088 146,982 Balance c/f £ - - - 7,956 3,850 11,806

Fund name

Purpose of restriction

Luddenden Foot Forum Towards the cost of new stretchers and other rescue equipment. 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, the amount being transferred against the capitalised purchase of the vehicle.

West Yorkshire Prepared Hebden Royd Town Council

For the costs of vehicle refurbishment. Towards the cost of medical bags.

Tangible assets Cost At 1 January 2024 Additions At 31 December 2024 Depreciation At 1 January 2024 Charge for year At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023	£ 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 60,374 225,705 96,272 15,047 111,319 114,386 69,059 Motor vehicles	Total £ 283,328 60,374 343,702 181,272 15,047 196,319 147,383 102,056

4 Tangible assets

Calder Valley Search and Rescue Team

Notes to the accounts continued

for the year ended 31 December 2024

5 Debtors and prepayments Accrued income Other debtors 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	2024 £ 3,850 145 3,995 2024 £ 291,528 291,528 2024 £ 942 942 Balance b/f Incoming Outgoing Transfers £ £ £ £ 38,072 - - (22,676) 1,170 - 476 - 39,242 - 476 (22,676) Reason for designation To build funds towards replacing vehicles. For expenditure directly related to dog handler activities.	2023 £ - 2,182 2,182 2023 £ 334,360 334,360 2023 £ 840 840 Balance c/f £ 15,396 694 16,090

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.

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 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants, donations and legacies 30,190 108,284 Members 5,052 2,435 Fundraising 11,691 6,307 Merchandise sales 744 269 Bank interest 3,981 1,050 VAT recoverable 3,696 5,343 Total income 55,354 123,688 Expenditure Rescue Post costs 7,845 6,802 Vehicle costs 9,150 6,098 Depreciation 15,047 11,022 Equipment and team clothing 10,942 8,308 Communication - ICT 2,954 5,570 Training and travel 6,995 6,870 Subscription and levy 245 235 Medical 388 592 Administration and insurance 6,503 5,489 Merchandise purchases 943 426 Accountancy and independent exam 942 840 Total expenditure 61,954 52,252 Net income / (expenditure) (6,600) 71,436 Transfers between funds 32,698 - Net movement in funds 26,098 71,436 Fund balances brought forward 404,060 332,624 Fund balances carried forward 430,158 404,060	2024 Restricted funds £ 11,806 - - - - - 11,806 - - - 1,000 - - - - - - - 1,000 10,806 (32,698) (21,892) 33,698 11,806	2023 Restricted funds £ 38,698 - - - - - 38,698 - - - 5,000 - - - - - - - 5,000 33,698 33,698 - 33,698	2024 Total funds £ 41,996 5,052 11,691 744 3,981 3,696 67,160 7,845 9,150 15,047 11,942 2,954 6,995 245 388 6,503 943 942 62,954 4,206 - 4,206 437,758 441,964	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 - 105,134 332,624 437,758