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2023-03-31-accounts

Registered number 04168050

Tynemouth Volunteer Life Brigade

Report and Unaudited Accounts

31 March 2023

Tynemouth Volunteer Life Brigade Report and Accounts Contents

Page
Company information 1
Trustees' report 2
Chartered Accountants' report 4
Income and expenditure account 5
Balance sheet 6
Notes to the accounts 7

Tynemouth Volunteer Life Brigade Company Information

Trustees

Mr D V Bell Mr N Peters Mr A G Wallace Mr J D Wright Mr P E J Lilley Mr J Peters Mr A H Graham Mr D C Graham Mr L Harrison Mr S Littlewood Dr R Day Mr D Steven

Secretary

Mr P E J Lilley

Accountants

Bland & Wood Chartered Accountants 6B Planet Business Centre Planet Place Killingworth Newcastle upon Tyne NE12 6DY

Bankers

National Westminster Bank plc 18 Park View Whitley Bay Tyne & Wear NE26 2TQ

Registered office

The Watch House Spanish Battery Tynemouth Tyne & Wear NE30 4DD

Registered number 04168050

Page 1

Tynemouth Volunteer Life Brigade Trustees' Report

The trustees present their annual report and financial statements for the year ended 31 March 2023. The trustees have adopted the provisions of 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) issued on 16 July 2014.

Objects of the charity, principal activities and organization of our work

Tynemouth Volunteer Life Brigade, founded in 1864, has three distinctive objects:

  1. To save life and aid persons and vessels in distress on the coast and elsewhere and in the case of shipwreck by any means necessary including, but not limited to, the provision of a declared facility to Her Majesty's Coastguard.

  2. To conserve and develop the Watch House, associated properties and artefacts and to record, maintain and disseminate information on the history of the Brigade for the benefit and education of the community.

  3. To promote coastal safety and to educate children and other persons of the dangers inherent to the coast in order to safeguard the community.

The Brigade is most commonly associated with our coastal search and rescue team, which principally fulfil the aim of our 1st objective. The team specialise in rope, water, and coastal search and rescue, and also have extensive first aid skills. The team are permanently on call – attending an average of 120-130 incidents per year. The team are a ‘declared facility’ to Her Majesty’s Coastguard, representing them in the North Tyneside area.

As well as a rescue team of around 20, the Brigade has a Committee of Directors who manage the whole of the organisation. There is also a wider support structure of around another 20 members who support the operation and running of our Watch House Museum, and work with the Rescue Team to provide sea and water safety talks.

Development, activities and achievements this year

Across the 2022-2023 financial year, the Brigade had a very successful period during which a great deal of development and improvement took place.

Our Rescue Team has continued to thrive, with members completing external qualifications as trainers in rope and water rescue, as well as a group of six completing an advanced first aid qualification. The team was also inspected by HM Coastguard as part of the three-yearly accreditation process for Declared Facility Status, and received an excellent report.

In addition, we received the unexpected bonus of receiving full grant funding for a 2nd vehicle. While this has meant we have had to bring forward our plans for the 2nd vehicle, this has been a very welcome challenge to engage with.

Boosted by numerous successful fundraising activities, our Watch House Team have been able to complete the painting of the exterior of our cottage, and our new external display and alterations to the entrance of the museum are due for completion in mid spring.

Future Developments

Over the coming 12 months the Brigade intends to:

Page 2

Tynemouth Volunteer Life Brigade Trustees' Report

Medium to long term targets:

The Directors of the Brigade commit to:

Transactions and financial positions

The Statement of Financial Activities shows net income for the year of £62,977 for the year, and our reserves stand at £216,697. Our fundraising efforts were once again successful this year and we continue to apply for grants whenever possible. We are also most grateful for the donations we have received from supporters, some of which have been extremely generous. During this financial year we have been fortunate to have received grants from the following: R. W. Mann Trust, Tyne & Wear Archives & Museums, and North Tyneside Council. We have continued to receive regular support from The W. A. Handley Trust, who have supported us for many years along with Tynemouth Rotary Club. All monies received have enabled us to purchase necessary equipment and maintain our high standards of service.

Tangible Fixed assets for use by the charity

Details of movements in fixed assets are set out in note 10 to the accounts.

Investment policy and returns

Under the memorandum and articles of association, the charity has the power to make any investment, which the trustees see fit. The current investments are returning the expected percentage.

Reserves

The present level of funding is adequate to support the continuation of the TVLB, but we are always looking for further sources of funding, as replacing and maintaining our rescue equipment is costly and the running costs for the museum are always escalating.

Directors and trustees

All directors of the company are also trustees of the charity, and there are no other trustees. All of the trustees named on page 1 served throughout the year. The Board has the power to appoint additional trustees, as it considers fit to do so.

Risk Management

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faces by the charity and confirm that they have established systems to mitigate the significant risks.

This report was approved by the board on 28 December 2023.

Mr P E J Lilley Trustee

Page 3

Tynemouth Volunteer Life Brigade Chartered Accountants' Report

Chartered Accountants' Report to the Board of Directors on the unaudited accounts of Tynemouth Volunteer Life Brigade

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tynemouth Volunteer Life Brigade for the year ended 31 March 2023 which comprise the Income and Expenditure Account, the Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the trustees of Tynemouth Volunteer Life Brigade, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Tynemouth Volunteer Life Brigade and state those matters that we have agreed to state to the trustees of Tynemouth Volunteer Life Brigade, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tynemouth Volunteer Life Brigade and its trustees, as a body, for our work or for this report.

It is your duty to ensure that Tynemouth Volunteer Life Brigade has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Tynemouth Volunteer Life Brigade. You consider that Tynemouth Volunteer Life Brigade is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit of the accounts of Tynemouth Volunteer Life Brigade. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the accounts.

Bland & Wood Chartered Accountants

6B Planet Business Centre Planet Place Killingworth Newcastle upon Tyne NE12 6DY

28 December 2023

Page 4

Tynemouth Volunteer Life Brigade Statement of Financial Activities for the year ended 31 March 2023

Summary income and expenditure account

Notes
Rescue
Collection
Vehicle
Incoming resources
£
Donations and gifts
2
1,679
-
Operating activities to further objectives
3
2,878
-
Operating activities to generate funds
4
-
-
Grants received
9,450
55,751
Interest income
5
-
-
Investment income
5
-
-
Other income
-
-
Total income
14,007
55,751
Resources expended
Cost of generating funds
6
Running costs
-
-
Charitable expenditure
7
Management and administration
47,738
-
47,738
-
Net income for the year
(33,731)
55,751
Fund
Restricted
Unrestricted
Fund
£
7,612
-
20,548
20,180
29
1,040
-
49,409
11,008
33,086
44,094
5,315
Total
2023
£
9,291
2,878
20,548
85,381
29
1,040
-
119,167
11,008
80,824
91,832
27,335
2022
£
11,034
2,105
14,513
34,470
8
847
-
62,977
4,964
59,922
64,886
(1,909)

Page 5

Tynemouth Volunteer Life Brigade Balance Sheet as at 31 March 2023

Notes
Fixed assets
Tangible assets
9
Investments
10
Current assets
Cash at bank and in hand
Net current assets
Net assets
Funds:
Unrestricted funds
Restricted funds
149,313 2023
£
93,024
1,695
94,719
149,313
244,032
181,790
62,242
244,032
140,109 2022
£
74,893
1,695
76,588
140,109
216,697
176,475
40,222
216,697

For the year ended 31 March 2023 the 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 company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibility for complying with the requirements of the Companies Act with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The company has opted not to file a copy of their income and expenditure account at Companies House in accordance with section 444 of the Companies Act 2006.

Mr P E J Lilley Trustee Approved by the board on 28 December 2023

Page 6

Tynemouth Volunteer Life Brigade Notes to the Accounts for the year ended 31 March 2023

1 Accounting policies

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value with the exception of investments which are included at market value. The accounts 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) issued on 16 July 2014.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment 20% straight line Motor vehicles 25% reducing balance

In addition to the above assets, the company has the use of a number of historic assets which, due to their age and unique nature, it is not practical to capitalise.

Investments

Investments are stated at market value at the balance sheet date.

2
Donations and legacies
Coastguard
Unrestricted Fund - Donations
Collection Fund - Donations
Unrestricted Fund - Grants
Collection Fund - Grants
Rescue Vehicle Fund - Grants
Honorary members
Covid Grants
3
Activities to further objectives
Collection boxes
2023
£
-
5,962
1,679
20,180
-
55,751
1,650
9,450
94,672
2023
£
2,878
2022
£
500
8,544
780
9,283
2,519
-
1,210
22,668
45,504
2022
£
2,105

Page 7

Tynemouth Volunteer Life Brigade

Notes to the Accounts

for the year ended 31 March 2023

4
Activities for generating funds
Annual supper
Call out club
Unrestricted Fund - Events
Will Hogg Wedding
5
Investment income
Interest receivable
Investment income
6
Costs of generating funds
Depreciation
7
Charitable expenditure
Equipment
Operating costs
Repairs and maintenance
Sundry
Uniforms
Support costs
Grant expenditure
Rescue training
2023
£
3,462
-
17,086
-
20,548
2023
£
29
1,040
1,069
2023
£
11,008
11,008
2023
£
5,522
2,925
7,899
39,839
1,898
15,413
-
7,328
80,824
2022
£
2,572
300
9,798
1,843
14,513
2022
£
8
847
855
2022
£
4,964
4,964
2022
£
338
2,707
12,422
25,550
2,259
12,582
4,014
50
59,922

Page 8

Tynemouth Volunteer Life Brigade Notes to the Accounts

for the year ended 31 March 2023

8
Surplus for the year
The surplus of income over expenditure is stated after charging:
Depreciation
9
Tangible fixed assets
Land and
buildings
Plant and
machinery
etc
£
£
Cost and revaluation
At 1 April 2022
60,000
8,843
Additions
-
-
Surplus on revaluation
-
-
Disposals
-
-
At 31 March 2023
60,000
8,843
Depreciation
At 1 April 2022
-
8,843
Charge for the year
-
-
On disposals
-
-
At 31 March 2023
-
8,843
Net book value
At 31 March 2023
60,000
-
At 31 March 2022
60,000
-
10 Investments
Cost
At 1 April 2022
At 31 March 2023
Other investments
Listed investments
Listed investments at market value
2023
£
11,008
11,008
Motor
vehicles
£
53,553
29,139
-
-
82,692
38,660
11,008
-
49,668
33,024
14,893
2023
£
1,695
16,846
2022
£
4,964
4,964
Total
£
122,396
29,139
-
-
151,535
47,503
11,008
-
58,511
93,024
74,893
Other
investments
£
1,695
1,695
2022
£
1,695
20,059

Page 9

Tynemouth Volunteer Life Brigade Notes to the Accounts for the year ended 31 March 2023

11 Analysis of net assets between the funds

Analysis of net assets between the funds
Tangible fixed assets
Investments
Net current assets
Unrestricted
Fund
£
93,024
1,695
87,071
181,790
Restricted
Fund
£
-
-
62,242
62,242
Total
£
93,024
1,695
149,313
244,032

12 Statement of funds

Statement of funds
Unrestricted funds
Restricted funds
At 1 April
2022
£
176,475
40,222
216,697
Income
£
49,409
69,758
119,167
Expenditure
£
44,094
47,738
91,832
Revaluations
£
-
-
-
March
2023
£
181,790
62,242
244,032

13 Company status

The Company is Limited by Guarantee without a share capital. It was incorporated on 26 February 2001 and took over the activities of the Charitable Trust operating under the same name on 21 November 2002.

14 Rocket House

The Company is the sole corporate trustee of the Rocket House. This came into place on 29 August 2019 when the Brigade, operating on charity number 1093237, (amalgamated with charity 2386655 on 13 January 2003), passed a written resolution at an extraordinary general meeting.

Page 10