## KENT SEARCH AND RESCUE (LOWLAND)
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2023
Charity Number 1091181
|KENT SEARCH AND RESCUE
2023 IN NUMBERS
Serving Kent For 24 Years
~~a~~|KENT SEARCH AND RESCUE
2023 IN NUMBERS
Serving Kent For 24 Years
~~a~~|KENT SEARCH AND RESCUE
2023 IN NUMBERS
Serving Kent For 24 Years
~~a~~|
|---|---|---|
|~~a~~
~~Ci~~|1
~~a~~
~~Ci~~|84 MEMBERS
21 MEDICS
5 SEARCH DOGS
22 FLOOD RESPONDERS
ALL UNPAID VOLUNTEERS
~~a~~
~~Ci~~|
|~~eo~~|2
~~eo~~|118 DAYS DEPLOYED
288 SEPARATE INCIDENTS
8,359 HRS DEPLOYED
12,000 HRS TRAINING
3,500 HRS FUNDRAISING
~~eo~~|
|~~x~~|3
~~x~~|71% MISSING = MALES
8% MENTAL HEALTH
23% DEMENTIA
51% DESPONDENT/RISK OF SUICIDE
2 MEDICAL INCIDENTS
~~x~~|
|~~Ce~~|4
~~Ce~~|3 X INCIDENT VANS
3 X RESPONSE CARS
3 X POWER BOATS
4 X KAYAKS, 2 X CANOES
8 X BIKES
2 X DRONES
~~Ce~~|
|~~eo~~|5
~~eo~~|c.£80,000 ANNUAL EXPENDITURE
TO PROVIDE 24/7/365
SERVICE ACROSS KENT
ALL FUNDED BY YOU!
~~eo~~|
|~~oo~~|6
~~oo~~|AMAZING SUPPORTERS
10,800 FACEBOOK FOLLOWERS
6,250 X/TWITTER FOLLOWERS
1,600 INSTAGRAM FRIENDS
~~oo~~|
## KENT SEARCH AND RESCUE (LOWLAND)
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2023
|Contents||
|---|---|
||PAGES|
|Report of the trustees|1-3|
|Independent examiner’s report to the trustees|4|
|Statement of Financial Activities|5|
|Balance sheet|6|
|Notes to the financial statements|7-10|
1
## KENT SEARCH AND RESCUE (LOWLAND)
## TRUSTEES’ ANNUAL REPORT
The trustees are pleased to present their annual report for the year ended 31[st] December 2023 together with the financial statements for that period.
## **REFERENCE AND ADMINISTRATION DETAILS**
## **Charity’s principal address:**
Kent Search and Rescue Kent Police Marine and Search Division Coldharbour Outstation London Road Aylesford Kent ME20 7SL
## **Trustees**
Lord Jonathan Evans (Chairman) – resigned 22[nd] January 2024 Mr John Weir (Chairman) – appointed 22[nd] January 2024 Mr Martin Kingman Mr Brian Tinham Mr Andrew Turnbull – resigned 23[rd] January 2023
Mr David Schooledge – resigned 22[nd] January 2024 Mr Barry Doggett – appointed 23[rd] January 2023 Mr Carl Hynes – appointed 22[nd] January 2024 Mr Andrew Whitehouse Mr Adrian Harper Mr Peter Ayling Mr Mark Rist Mr Stewart Baird Mr Andrew Heselwood – appointed 10 August 2023
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is governed by a Constitution adopted by the members, the latest version of which was adopted on 25[th] January 2021. The board of trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.
2
## KENT SEARCH AND RESCUE (LOWLAND)
## TRUSTEES’ ANNUAL REPORT - continued
## **OBJECTIVES AND ACTIVITIES**
The primary objective of the charity is to protect and preserve good health and life by the provision of volunteer search and rescue teams to assist organisations involved in the search and/or rescue of missing or vulnerable persons. The secondary objective is the provision of programs to help prevent the need of search and rescue teams by means of education of the general public. The charity activities assist in the relief of suffering and distress amongst persons endangered by accidents or natural hazards in the lowland areas of Kent, particularly by providing adequate arrangements for the secure and efficient search and rescue of any person or persons so endangered. The trustees have had due regard to the guidance issued by the Charity Commission on public benefit.
## **ACHIEVEMENTS AND PERFORMANCE - OPERATIONAL UPDATE**
Purely based on the statistics, 2023 showed a very similar number of incidents compared to 2022. This remains somewhat below our pre-pandemic activity, although there continues to be a larger percentage of despondent, suicidal and mental health cases that may be a result of cost-of-living problems.
The team continued to be available throughout the year, although there continues to be a number, albeit small, of cases of COVID.
The Fundraising team continued to do a remarkable job of raising finance from a variety of grants and donations to provide a high level of funds, despite concerns that the cost-of-living crisis and removal of COVID funding might have a negative impact. This allowed the team to continue to offer a high standard of operational readiness.
Extensive training continued both to develop skills and to bring all members back to full effectiveness following the impact of COVID restrictions.
On a more positive note, 2023 saw callout attendance numbers maintained and the successful operation of our drone offering all weather capability and optical and thermal imaging cameras extended our aerial search capability. In a similar vein, our sonar capability has continued to improve with a growing team of operators and reviewers, along with the acquisition of an underwater remotely operated vehicle that, when fully operational with its own sonar unit, will further enhance our underwater search capability.
3
## KENT SEARCH AND RESCUE (LOWLAND)
## TRUSTEES’ ANNUAL REPORT - continued
The major project for 2023 was the acquisition and fit-out of a replacement Incident Support Vehicle. There were some issues finding a company to carry out the installation of the required kit, but this vehicle should be fully operational by Summer 2024 and will also provide a secondary role as a reserve Incident Control Vehicle. This will then allow us to re-purpose the existing Incident Support Vehicle to be configured as a dedicated Sonar/Drone Support Vehicle.
We continued to extend our pro-active work with Kent Police, principally with Operation Concern, where small teams identified and attended calls of concern that would have otherwise required action by a police patrol, and Safe and Dry, where members of the team provide safety cover on the River Medway and surrounding area during periods of concern, such as the King’s Coronation and Christmas, as a response to some high-profile drowning incidents.
## **FINANCIAL REVIEW**
For the year ended 31[st] December 2023 the trustees consider the financial position of the charity to be in line with expectations. The reserves at the end of the year were £265,363 (2022: £272,722). Reserves are held in order to fulfil the charities aims and objectives in the future and to be sufficient to cover expenditures for a twelve-month period.
## **DECLARATION**
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
## _**Andrew Whitehouse**_
____________________________________
Andrew Whitehouse - Trustee 10[th] October 2024
4
## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF KENT SEARCH AND RESCUE (LOWLAND)
I report to the trustees on my examination of the accounts of the charity (charity number 1091181) for the year ended 31st December 2023.
## RESPONSIBILITIES AND BASIS OF REPORT
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31[st ] December 2023.
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## BASIS OF THE 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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
## _**Roger Storey**_
Roger P B Storey – Chartered Management Accountant 26 Cherry Orchard Road, Bromley, Kent, BR2 8NE
Date: 10[th] October 2024
5
## KENT SEARCH AND RESCUE (LOWLAND)
## STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31[st] DECEMBER 2023
|Notes
**Income from:**
Fundraising events
Donations and Grants
Member subscriptions
Training services
Interest received
**Total income**
**Expenditure on:**
Charitable activities
2
**Net movement in funds**
Total funds brought forward
Transfer to Sinking Fund Asset
Reserve
Total funds carried forward|Unrestricted
Funds
Restricted
Funds
Reserves
£
£
£
27,285
0
0
15,465
32,000
0
2,640
0
0
1,250
0
0
1,590
0
0|2023
Total
Funds
£
27,285
47,465
2,640
1,250
1,590|2022
Total
Funds
£
21,109
77,897
2,700
1,400
328|
|---|---|---|---|
||48,229
32,000
0|80,229
103,434||
||77,486
10,102
0|87,588
83,021||
||**-29,257**
**21,898**
**0**|**-7,359**
**20,413**||
||70,392
72,702
129,628|272,722
252,309||
||**41,135**
**94,600**
**129,628**
-200
0
200|**265,363**
**272,722**
0
0||
||**40,935**
**94,600**
**129,828**|**265,363**
**272,722**||
_The notes to the accounts form part of these financial statements._
6
## KENT SEARCH AND RESCUE (LOWLAND)
## BALANCE SHEET AT 31[st] DECEMBER 2023
|Notes
**Fixed assets**
3
**Current assets**
Prepayments and accrued income
Cash at bank and in hand
**Current liabilities**
Accruals & Deferred Income
Kit deposits
**Net current assets**
**Total Assets less current liabilities**
**Funds**
Restricted funds
Unrestricted funds
Sinking Fund Asset Reserve
Operational Costs Reserve|31/12/2022
£
**152,801**
3,625
113,999
**117,624**
2,912
2,150
**5,062**
**112,562**
**265,363**
94,600
40,935
94,828
35,000
**265,363**|31/12/2021
£
**150,831**
7,727
122,346
**126,706**
3,065
1,750
**4,815**
**121,891**
**252,390**
72,702
70,392
92,213
35,000
**252,309**|31/12/2021
£
**150,831**
7,727
122,346
**126,706**
3,065
1,750
**4,815**
**121,891**
**252,390**
72,702
70,392
92,213
35,000
**252,309**|
|---|---|---|---|
|||||
||||**126,706**
3,065
1,750|
||||**4,815**|
||||**121,891**|
|||||
||||**252,390**|
||||72,702
70,392
92,213
35,000|
||||**252,309**|
Approved by the trustees on 10[th] October 2024.
## _**Andrew Whitehouse**_
Andrew Whitehouse - Trustee
7
## KENT SEARCH AND RESCUE (LOWLAND) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] DECEMBER 2023
## **1 Accounting Policies**
## 1.1 Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charity Commission’s Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (SORP FRS 102) as updated by the Charities SORP (FRS 102) update bulletin. The charity is a public benefit entity as defined by FRS102
## 1.2 Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
## 1.3 Expenditure recognition
- Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
- 1.4 Unrestricted funds Unrestricted funds can be used in accordance with the charitable objects at the discretion of the trustees. The trustees have established two Reserve Accounts, namely the Sinking Fund Reserve Account and the Operational Costs Reserve Account. The former will provide funds to replace the charity’s motor vehicles, boats, drones and other large items of equipment as they come to the end of their useful lives. The latter Reserve is to ensure there are sufficient funds to cover at least 12 months of ongoing non-discretionary expenditure in the event that income levels decrease substantially due to unforeseen events.
## 1.5 Tangible fixed assets
- Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation over their expected useful lives on the following basis:
Motor vehicles 10 years; Other search equipment 5 to 10 years; IT and radio equipment 5 years.
8
## KENT SEARCH AND RESCUE (LOWLAND)
## NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] DECEMBER 2023 - continued
## 1.6 Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds 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 or set aside for particular restricted purposes.
|**2**
**Expenditure on charitable activities**
Equipment and clothing
Depreciation
Training
Fuel and other vehicle costs
Insurances
IT and communications
Charitable donations
Member welfare and event costs
Finance & Carriage charges
Memberships and affiliations
Independent examiner’s fees
Loss/(Gain) on disposal of assets|2023
£
13,810
38,584
428
11,744
13,410
10,098
200
1,528
170
155
157
-2,696
87,588|2022
£
6,914
35,026
7,818
15,730
9,335
10,598
0
1,795
186
193
280
-4,854|
|---|---|---|
|||83,021|
9
## KENT SEARCH AND RESCUE (LOWLAND) NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] DECEMBER 2023 - continued
|**3**
**Tangible fixed assets**
**COST**
At 1stJanuary 2023
Additions
Disposals & adjustments
At 31st December 2023
**DEPRECIATION**
At 1st January 2023
Charge for year
Disposals & adjustments
At 31st December 2023
**NET BOOK VALUE**
At 31st December 2023
At 31stDecember 2022|Motor
vehicles
IT and
radio
equipment
Other
search
equipment
Total
£
£
£
£
138,600
49,761
123,741
312,102
34,000
0
15,408
49,408
1
-1
-12,500
-12,500|
|---|---|
||172,601
49,760
126,649
349.010|
||59,757
46,083
55,431
161,271
19,065
2,004
17,515
38,584
0
0
-3,646
-3,646|
||78,822
48,087
69,300
196,209|
||93,779
1,673
57,349
152,801|
||78,843
3,678
68,310
150,831|
## **4 Taxation**
The charity’s activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
|**5**
**Analysis of net assets**
**between funds**
Tangible fixed assets
Current assets
Current liabilities|Unrestricted
funds
Reserves
Restricted
funds
Total
funds
£
£
£
£
42,372
16,533
93,896
152,801
3,625
113,295
704
117,624
-5,062
0
0
-5,062|
|---|---|
||**40,935**
**129,828**
**94,600**
**265,363**|
10
## KENT SEARCH AND RESCUE (LOWLAND)
## NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31[st] DECEMBER 2023 – continued
|**6**
**Movement in**
**funds**
Restricted funds
Unrestricted funds
Sinking fund
asset reserve
Operational
costs reserve|At 1st
January
2023
Receipts
Payments
Transfers
At 31st
December
2023
£
£
£
£
£
72,702
32,000
-10,102
0
94,600
70,392
48,229
-77,486
-200
40,935
94,628
0
0
200
94,828
35,000
0
0
0
35,000|
|---|---|
||**272,722**
**80,229**
**-87,588**
**0**
**265,363**|
## **7 Trustees’ Remuneration and Transactions with related parties**
No trustee received any remuneration during the year or had any personal interest in any contract or transaction entered into by the charity during the year, (December 2022, £0).
One member of the Management team controls a company that provides Information Technology Services to the charity. These services, which are all provided on an arm’s length basis, resulted in costs to the charity totalling £1,190 during the year (2022, £2,360). This Management team member also has an interest in a separate Community Interest Company, which licences dedicated search specific software to the charity for use during operational search activity. During the financial year the charity was charged licence fees for this software totalling £6,000 by this Community Interest Company (2022, £6,000).
## **8 Operating profit**
|This is stated after charging:|2023|2022|
|---|---|---|
||£|£|
|Depreciation of owned assets|38,584|35,026|