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2024-03-31-accounts

Registered number 04168050

Tynemouth Volunteer Life Brigade

Report and Unaudited Accounts

31 March 2024

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 Mrs H D Peacock

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 2024. 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 by any means necessary including, but not limited to, the provision of a declared facility to His 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 125-135 incidents per year. The team are a ‘declared facility’ to His 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

During the 2023-2024 financial year, the Brigade took delivery of a second rescue vehicle – this is the first time we have had two vehicles available at the same, and a great deal of work has taken place to ensure the necessary equipment and protocols are in place.

In addition, the Directors conducted a thorough assessment of our future plans for the Brigade Cottage, and made arrangements to allow the building to be made available for long-term rent, to allow a supplementary income to be received by the organisation. In addition, action was also taken to safeguard some of our other premises and holdings.

In the latter part of the financial year, a plan was implemented to recruit an additional group of volunteers to allow our Watch House Museum to re-open at key times to walk-in visitors, with this beginning over the final weekend of March 2024.

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 £20,008 for the year, and our reserves stand at £264,040. 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 24 December 2024.

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 2024 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

24 December 2024

Page 4

Tynemouth Volunteer Life Brigade Statement of Financial Activities for the year ended 31 March 2024

Summary income and expenditure account

Notes
Collection
Incoming resources
£
Donations and gifts
2
1,230
Operating activities to further objectives
3
2,239
Operating activities to generate funds
4
-
Grants received
-
Interest income
5
-
Investment income
5
-
Other income
-
Total income
3,469
Resources expended
Cost of generating funds
6
Running costs
-
Charitable expenditure
7
Management and administration
39,374
39,374
Net income for the year
(35,905)
Fund
Restricted
Unrestricted
Fund
£
68,453
-
18,748
19,220
581
1,079
-
108,081
18,002
34,166
52,168
55,913
Total
2024
£
69,683
2,239
18,748
19,220
581
1,079
-
111,550
18,002
73,540
91,542
20,008
2023
£
9,291
2,878
20,548
85,381
29
1,040
-
119,167
11,008
80,824
91,832
27,335

Page 5

Tynemouth Volunteer Life Brigade Balance Sheet as at 31 March 2024

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
148,338 2024
£
114,007
1,695
115,702
148,338
264,040
237,703
26,337
264,040
149,313 2023
£
93,024
1,695
94,719
149,313
244,032
181,790
62,242
244,032

For the year ended 31 March 2024 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 24 December 2024

Page 6

Tynemouth Volunteer Life Brigade Notes to the Accounts for the year ended 31 March 2024

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
Unrestricted Fund - Donations
Collection Fund - Donations
Unrestricted Fund - Grants
Rescue Vehicle Fund - Grants
Honorary members
Covid Grants
3
Activities to further objectives
Collection boxes
2024
£
66,655
1,230
19,220
-
1,798
-
88,903
2024
£
2,239
2023
£
5,962
1,679
20,180
55,751
1,650
9,450
94,672
2023
£
2,878

Page 7

Tynemouth Volunteer Life Brigade

Notes to the Accounts for the year ended 31 March 2024

4
Activities for generating funds
Annual supper
Unrestricted Fund - Events
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
Rescue training
8
Surplus for the year
The surplus of income over expenditure is stated after charging:
Depreciation
2024
£
3,332
15,416
18,748
2024
£
581
1,079
1,660
2024
£
18,002
18,002
2024
£
13,360
3,180
11,040
28,334
4,266
11,172
2,188
73,540
2024
£
18,002
18,002
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
2023
£
11,008
11,008

Page 8

Tynemouth Volunteer Life Brigade

Notes to the Accounts for the year ended 31 March 2024

9 Tangible fixed assets

Cost and revaluation
At 1 April 2023
Additions
Surplus on revaluation
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
On disposals
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Land and
buildings
£
60,000
-
-
-
60,000
-
-
-
-
60,000
60,000
Plant and
machinery
etc
£
8,843
-
-
-
8,843
8,843
-
-
8,843
-
-
Motor
vehicles
£
82,692
38,985
-
-
121,677
49,668
18,002
-
67,670
54,007
33,024
Total
£
151,535
38,985
-
-
190,520
58,511
18,002
-
76,513
114,007
93,024

10 Investments

Cost
At 1 April 2023
At 31 March 2024
Other investments
Listed investments
Listed investments at market value
2024
£
1,695
19,007
Other
investments
£
1,695
1,695
2023
£
1,695
16,846

Page 9

Tynemouth Volunteer Life Brigade Notes to the Accounts for the year ended 31 March 2024

11 Analysis of net assets between the funds

Analysis of net assets between the funds
Tangible fixed assets
Investments
Net current assets
Unrestricted
Fund
£
114,007
1,695
122,001
237,703
Restricted
Fund
£
-
-
26,337
26,337
Total
£
114,007
1,695
148,338
264,040

12 Statement of funds

Statement of funds
Unrestricted funds
Restricted funds
At 1 April
2023
£
181,790
62,242
244,032
Income
£
108,081
3,469
111,550
Expenditure
£
52,168
39,374
91,542
Revaluations
£
-
-
-
March
2024
£
237,703
26,337
264,040

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