REGISTERED CHARITY NUMBER: 1094742 ort of the Trustees 2nd UnAudited Financial St tements for the Year Ended 31 December 2023 for Ab¢r lasl D Mountain Rescue Teatn Dunn & Ellis Cyf Chartered Accountants Adeilad St David's Building Stryd Loinbard Street Porthmadog Gwyn¢dd LL49 9AP
Aber lasl n Mountain Rescue Team Contents of the Financial Ststements ror the Year Ended 31 December 2023 Page Report of the Trustees Independent Examiner's Report Statement of FlnanclAI Actlvities Balnnee Sheet Notes to the Financial Statementj 8 to 12 Detalled Statement of Finaneial Aetlvltles 13
Aber lasl n Mountain Rescue Team ort of the Truste for the Year Ended 31 December 2023 The trustees present their report with the fjnancial statements of the charity for the year ended 31 December 2023. The 'ustees have adopted th¢ provisions of Accounting and Reporting by Chai'ilies.. Staternent of Recommended Practice applicable to charities preparing their accounts in accordance with the Fin8llcial Reporting Standard applicable in the UK and Republic of Iland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The Aberglaslyn Mountain Rescue Team was fonned in 1996, ll1{1g it the youngest tell in north Wale5, Prior to the formation of the team an ad hoc Rescue PosLITeam was in place at Aberglaslyn Elall Outdooi. Education Centre. It was decided that a inore foiinal rescue service was needed and AMRT was born. The Team is affiliat¢d to the North Wales Mountain Rescue Association, Mountain Rescue England and Wales and operate8 in North West Wales, an arca of approximately 750 square kilometres. These regions are popular walking, scrambling and climbing areas and include the Nantlle Ridge, Moel Hebog and its satellite peaks, Tremadog cliffs, Cnicht and tbe Moelwyn.The Team also covers the whole of the Lleyn Peninsula. AMRT is made up entirely of unpaid volunteer5 Of various background5, who are on call 365 days a year 24 hours a day and will attend an incident at any location and in any weather, The Aberglaslyn Mountain Rescue Tell is not only dedicated to rescuing moufttaineers, clllnbers and walkers, but is increasingly called upon to assist the Police in se.ching for people missing in an urban environment. The Team at50 assists HM Coast Guard, the Ambulance Service, Fire and Rescue and Cave Rescue when i'equired. The Tell, like all the other Mountain Rescue Teams in Wales and England have lo rely on their own members and voluntary contributions for raising lld5 to SUPPOrt TeaLn trairting, purchasing new equipent, maintenance of the vehicle5, and day to day running of the Team. The charity itself was registered with the Charity Commission on 22 Noveinber 2002 and as such Aberglaslyn Mouiitain Rescue Team (AMRT) is a registered charity that operates in Nolth West Wales and Snowdonia. We are staffed by approximately 38 volunteei's and are on call 24 hours a day* 365 days a year. Its main objective is to relieve the suffering and distress amongst individua15 and groups endangered by accidents or natural hazards and to provide adequate arrangements for the secure and efficient search and rescue of anyone so endangered. AMRT does this by providing a search and rescue service, not just on the mountains but covering the whole of North Wes¢ Wales, including urban and rural areas and along the coasts of North Wales, thetEby providing a service to the whole of the coinmunity. In providing this service we worlc closely with all of the other einergency services, including Police, Ambulance, Fire Brigade, Coast Glld, RNLI, RAF Mountain Rescue, Bristow S¢arch and Rescue and the Air Ambulance. Page I
Aber lasl n Mountain Rescue Team Re ort of the Trustees for the Ye8r Ended 31 December 2023 OBJECTIVES AND ACTIVITIES Signifjcant activities Abergla51yn MRT covers a large Ta of North West Wales and the Snowdonia National Parlc. approxtmately 750 square kilometres. The Team provides Search & Rescue Services in are&s such as the Lleyn Peninsula, Yr Eifi, Nantlle Ridge, Moel Hebo& Cnicht and the Moelwyn. There are also many populai. climbing areas, which include Treinadog, Carreg Hylldrein, Cwm Silyo and Craig y Llyn. The Aberglaslyn MRT area tends to attract people who are loolcÉng to get away from the more popu and sometiines overcrowded footpaths and crag5 of Northern Snowdonia. The Team can be Galled out at any time of the Day or Night, to assist the Police in their emeigency i'esponse duties. Call ouls Yange from the obvious climbing accidents and injuTed or lost walkers, to searche5 for children and the elderly missing in Urban Area3. We work closely with our n¢ighbouring Tearns, Llanberis, South Snowdonia and Aberdyfi, and are often callcd in to help the 8carch Dogs {SARDA Wales) if they are in our area, as they often need Navigators with good local l(nowl¢dge foT tl)¢ Dog Handlers, If available, BTlStow Search and Rescue, based in Dinas Dinlle are called in lo assist us from time to time, they are very useful for searching areas and Jnoving troops from the rendezvous to the incident site. so saving a lot of time. They also airlift the casualty to Hospital, which is better foi. Ihc casualty and the Team's backs, as it takes at least a party of twelve to carry a stretcher efficiently for any length of tiine. All Call Outs start with a pager message from the Police to the Team Leaders inforining thein of an incident and to phone Control for more inforination. The Team Leader will then asceiiain whether the whole Team needs to be called out oi. whether a few meinbers who are close at hand can deal with it. Very often the fst reports are sketchy and a Lot of fact-rdIng is needed betOlE tlic Tell is actually deploy¢d but on avei'age we have 15 people attend a Call Out. Example5 activitie5 undertakcn website.'htty).'Ilwryvw.aberglaslyn-mrt.orWindex.htJnl during 2023 can acCeSd fi'om our Publlc benefll The trustees believe tliat they have coinplied with the duties as set out in Section 17{5) of the Charities Aci 2011, that is to hav¢ due regard to Ihe publi¢ b¢nefit gUidl¢e published by the ChaTity Con]mi55ion. Volunteers As already mentioned, we are staffed by approximately 38 volunteers, who ensurc that a fully st&rred tcam is available to respond all year round. We ensure that our volunteers are adequately prepared for any evcntuality through the provi5i0n of regular training sessions, The Team members train every Monday night at 7pm at vai'iou5 locations, and also once a month on a Sunday. The Traintng is varied, and encornpasses the training guidelines set by the Mountain Eies¢ue Council of England and Wales. We also use diffei'ent veniles for Training purposes, so that it pi'esents a more realistic scenario. as w¢ have no way knowing what the next incident will entail. Training includes at least one 1st Aid, Navigatioii and ropcwork gession pei. Inonth. All Team Men]bers are encouraged to help and run Training Sessions as this bttnefits all. Whenever possible Team Members tram with other local Rescue Teams including the Search Dogs, a5 this promotes good working relations and experience amongst the Tean, FllYANCIAL REVIEW Financial position At the 31 st December 2023, the charity had general funds of £59,474. Page 2
Aber lasl n Mountain Rescue Team Re ort of the Trustees for the Year Ended 31 December 2023 FtNANCIAL REVIEW Principal funding sources Aberglaslyn Mountain Rescue T¢wn is funded almost entirely by voluntary contril)utions' sotne COLne by post from people who we have rescued oi. have been with the people that were rescued. We also attend local shows whcre we have a raffle like Stall with collection boxes. Car boot sales also rais¢ money quickly but are very time conswning, Local clubs sometimes ask us to coine and give thein a tall< aboLEt our work and experiences, for which we receive a donation and we have collection boxes in the local shops and pubs provide us with a steady supply of donations. In addition we air also able to receive donatioIis via a numbei. of diffeiElIt ways on our httP.'1lwww.aberglaslyn-mrt.ordonatL0ll.h1MI. website.. F.xpendlture Dollcy and objcctivcs Mountain Rescue te¢ims need largc amounts of specialist equipment to help then) save lives, and AMRT is no different. For example, the tcam ha5 four sti'etchers, which cost abolit £2,000 eack. These are designed for mountain use, including lowering casualties down vertical cliffs. The team also has to have clin]bing equipment such as ropes, slings and karabiners, and f]rst aid equipment ranging from bandages and splints to a Vacuum Mattress, which is a thin mattress that can be shaped to fit a casualty who's position can't be changed, such as wilh a susp¢¢t¢d back injury. When the air is puinped out of the mattress it 'solidifies' and sUPPOrts the whole body, enabling the casualry to be moved safely off the mountain. AMRT has two modified picl(ups. as well as a Ford Transit Crew van, which can Carry team illembers and equipinent. All oui. vehicles are capable of catyying wallcing wounded and one Ew beeLI adapted inside to carry a casualty on a stretcher. The four-wheel drive capability of the pickups are utilised regularly in the rugged terrain of North Wales. Most of the teain's fund5 go towards maint8ining And replacing vitaj equipinejjl and on the vehicles siich as the new water rescue craft purchased during 2017. Reserves policy Altllough it is intended that future activities of the charity are to be fvnded by future income, the charity's reserves provide a buffer should tl)ere be any downturn in donations. The charity aims to mainlain reserves of at least one yeay of operating costs, which is approximately £35,000 at current expenditure rates, STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doeuinent The charity is controlled by its governing document, a deed of trnst and constitutes an unincorporated Charity. The present constitution was adopted on l July 2002 and amended on 14 October 2002. Key m8nllgement remutteratlon The trustees consider themselves to be the charity'5 only key inanagement and as such are in charge of dtiycting and Contoiliiig th¢ ch'Ity as well as for running and opeizting the Charity on a day to day basis. All trustees givc their titne freely and no trustee remuneration was paid during the year. If any trustees, expenses or related paty transactions are incurred, these will be disclosed in the notes to the accounts, Tru5te¢s are required to disclose all relevant interests and register them with the Chairman. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1094742 Prlncipal address Eisteddfa Lodge P¢ntrefelin Criccieth Gwynedd LL52 OPT Page 3
Abe lasl n Mountain Rescue Team Re rt of the Trustees for the Year Ende 31 Deeember 2023 Trustees Mr A Leech Treasurer Mrs N Jenkins Secretary Mr D Evans Chairper50n Independent Examiner Mr lorwerth Llywelyn William5 FCA Dunn & Ellis Cyf Chartered Accountants Adeilad St David's Building Stryd Lombard Street Portlllnadog Gwynedd LL49 9AP Bankers HSBC PIC 62 Stryd Fawi. Portlllnadog Gwynedd LL49 9LN Accoiintants Dunn & Ellis Cyf Chaitered Accountants Adeilad St David's Building Stryd Lombard Street Porthmadog Gwynedd LL49 9AP Approved by order f the ard of tt'ustees on .. loa.laoi£,,.., and signed on its behalf by: Mr A Leech Trustee Page 4
Inde Aber endent Examiner's R¢ ort to the Trustees of lasl n Mounlain Rescue Team Independent examiner's report to the trustees of Aberglaslyn Mountain Rescue Team I report to the charity trustees on my examination of the accounts of Abergla51yn Mountain Rescue Team (the Trust) for the yeaT ended 31 December 2023. Responslbllltles and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Act,). I report in respect of my examination of the Tiuses accounts carried OLLt under Section 145 of the Act and in carrying out tny exwnination I have followed all applicable Direction5 given by th¢ Charity Cominission under Section 145(5)(b) of the Act. Independent examiner'5 Statement I liave completed niy exainllldtion. I conflllli that iio inatei'ial Iiiatteis have cojne to niy atteiition in coimection with tlie examination giving me cause to believe that in any nydterial respect,, accounting records were not kept in i'espect of the Trust as required by Section 130 of the Act, or the accounts do not accord with those records,, or the accounts do not comply with the applicable requirernents concerning the fom and content of accounts set out in the Charities (Accouiits and Reports) Regulations 2008 othei. than any i'equiremeiit that the accounts give a true and fail. view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other inatters in connection wilh the examination to which attention should be drawn in this report in order to enable a prop¢r understanding of the accounts to be reached. MT lonvL'lth Llywelyn Williams FCA The Institute of ChartereLI ALLountants in England and Wales Dunn & Ellis Cyf Chartered Accountants Adeilad St David's Building Stryd Lombard Street Porthmadog Gwynedd LL49 9AP Date., lYli5 Page 5
Aber lasl n Mountain Rescue Teatn Statement of Flnanclal Aetivities for the Year Ended 31 December 2023 31.12.23 Unrestrieted rund 31.12.22 Total fiRnds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 30,862 22,281 Investment incoine Totsl 30,862 22,284 EXPENDITURE ON Charitable actlvltles Mountain rescue 31,874 11,531 Other 5,956 6.302 Totsl 37,830 17,833 NET INCOME/{EXPENDITURE) (6,968) 4,451 RECONCILIATION OF FUNDS Total funds brought forward 66,442 61,991 TOTAL FUNDSCARRIED FORWARD 59,474 66,442 CONTINUING OPERATIONS All income and expenditure has arisen from continuing activitles. The notes form part of tbese financial stsleinents Page 6
Abe Illsl n Mountain Reseue Team Balance Sheet 31 Deeeinber 2023 31.12.23 Unrestricted fund 31,12.22 Total funds Notes FIXED ASSETS Tangibl¢ assets 39,423 43,278 CURRENT ASSETS Debtors Cash at bank 2,592 18,649 3,916 20,269 21,241 24,185 CREDITORS Amowits falling due within one yeai (1,190) (1,021) NET CURRENT ASSETS 20,051 23,164 TOTAL ASSETS LESS CURRENT LIABILITIES 59,474 66,442 NET ASSETS 59,474 66,442 FUNDS Unrcstricted funds 59,474 66,442 TOTAL FUNDS 59,474 66,442 The fmancial tements were approved by the Board of Trustees and authorised for issue . and were signed on its behalf by.. on MrALee Trustee The notes form part of these fiiianeial statements Page 7
Abe lasl n Mountafin Rescue Team Notes to the Financlal Statements for the Year Endcd 31 Dcccmbcr 2023 ACCOUNTING POLICIES Basls of preparing the financial statements The financial statements of the charity, which is a public benefit entty under FRS 102, have been prepared in a¢cordanGe wTrth the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Ststement of Recommended PctIce applicable Èo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irelaod (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK ana Republi¢ of Ircland, and the Charities Act 201 l. The fmanGial statements have been prepared undei. the historical cost convention, The financial statements have been prepared to give a 'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent reqUId to provide a 'true and fatr view,. This departure has involved following AccountingF and RLP()rLing by Charities preparing their accounts in accordance with the binancial Reporting Standard applicable in the UK dnd RLpublic of Ii'eland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Reoominended Practice effective from l April 2005 which has since been withdrawn. The trustees consider that there are no material uncertainties about the chvity's ability to continue as a going concern. Consequently, these financiaj statements have been prep&'ed on th¢ assumption that the ¢hai'ity 18 able to caTry OT) its activities as a going concern and has adopted the accruals method for recording their income and expenditure. Income All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it Is probable ihat the incom¢ will be received and the amount can be rneasured reliably, Expenditure Liabilities e recognised as expelldittwe as soon as there 1$ a legal or constructive obligation coimnitting the charity to that expenditure, it is probable that a transfer of econoini¢ benefits will be required in settlement and the amount of the obligatioti can be medsured reliably. Expeiidituir is accounted for on an acci'uals basis and has been classified under headings that aggii'egale all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources, Tangible fixed ayets Depreciation is provided at the following annual rates in order to write off each asset over ils estimated useful life. Freehold property Plwit and machinery Motor vehicles Computer equipment 20/0 on cost 200/0 on reducing balance 200/0 on reducing balanre 200/0 on reducing balance Fixed assets are stated at their cost prices, less accumulated depreciation and less ainounts reCOlsed in resp¢¢t of llnpairment, Taxation The charity is exempt froin tax on its charitable activitie5. Fund &ccountlng Unrestricted thnds can be used in a¢cord8mce with the charitable objectlves ac the distiOn of the truste¢s. Restricted fund5 can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when fidS are raised for particular re5ts'icted purposes. Further explanation of the nthre and purpose of each fund is included in the notes to the fmallcial statements. Page 8 continued...
Aber 12sl n Mountain Reseue Team Notes to the Flnanelal Statements - eontinued for the Year Ended 31 December 2023 INVESTMENT INCOME 31.12.23 31.12.22 Deposit account interest TRUSTEES, REMUNERATION AND BENEFITS TheTe were no trustees, remuneTation or other benefits for the year ended 31 Decembex 2023 nor for the ye ended 31 December 2022. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 22,281 Investment income Total 22,284 EXPENDITURE ON Charltable actlvltles Mountain rescue 11,531 Other 6,302 Total l7,833 NET INCOME 4,451 RECOIYCILIA TION OF FUNDS Total funds brought forward 61,991 TOTAL FUNDS CARRIED FORWARD 66,442 Page 9 continued...
Aber lasl n MountaÈn Rescue Teatn Note8 to the Financial .Statement$ - continued rar the Year Ended 31 December 2023 TANGIBLE FIXED ASSETS Freehold property Plant and machinery Motor vehicles Computet. equipment Totals COST At l January 2023 Additions Digposals 25,837 12,221 2,JOO (1,500) 51,001 5,771 94,830 2,100 (1,500) At 31 December 2023 25,837 12,821 si,ooi 5,771 95,430 DEPRECIATION At l January 2023 Charge for year liminated on disposal 5,684 517 9,096 946 (1,008) 34J07 3,299 2,265 701 51,552 5,463 (1,008) At 31 Deceinber 2023 6,201 9,034 37,806 2,966 56,007 NET BOOK VALUE At 31 Dec¢Jnber 2023 19,636 3,787 13,195 2,805 39,423 At 31 December 2022 20,153 3,125 16,494 3,506 43,278 DEB TORS: AMOUNTS FALLING DUE WJTHJN ONE YEAR 31.12.23 31.12.22 VAT 2,592 3,916 CREDITORS: AMOUIYTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade creditors Other ci'editors 426 764 341 680 1,190 1,021 MOVEMENT IN FUNDS Net movement in fund5 At 31.12.23 At 1.1.23 Unrestricted funds General ftd 66,442 {6,968) 59,474 TOTAL FUNDS 66,442 (6,968) 59,474 Page 10 continued...
Abe lasl n Mountgin Rescue Team Notes to he Financial St tetnents - continued for the Year Ended 31 December 2023 MOVEMENT IN FUNDS - continued Net moveinent in fimds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted fund5 General £Ld 30,862 (37,830) (6,968) TOTAL FUNDS 30,862 {37,830) (6,968) Comparatives for movement in funds Net moveinent in funds At 31.12.22 At I,1.22 Unrestricted fund5 General nd 61,991 4,451 66,442 TOTAL FUNDS 61,991 4,451 66,442 Comp&Tative net inoveinenÈ in funds, included in the above are as follows.. Incoming i'esources Resource5 expended Movement in funds Unrell'ricted funds General fund 22,284 (17,833) 4,451 TOTAL FUNDS 22,284 (17,833) 4,451 A rurrent year 12 months and prior year 12 months combined p051tion is as follows.. Net movement in funds At 31.12.23 At 1.1.22 Unrestrlcled funds Generat ftfftd 61,991 (2,517) 59,474 TOTAL FUNDS 61,991 (2,517) 59,474 Pagell continued...
Abe lasl n Mountain Rescue Team Notes to the Financial Ststements - continued for the Year Ended 31 Deccmber 2023 MOVEMENT IN FUNDS - continued A current year 12 inonths and prior year 12 inonths combined net moveinent in funds, included Én the above are as follows: li)corning resourc¢s Resouire5 expended Movement in funds UnrestTicl¢d funds General fund 53,146 (55.663) (2,517) TOTAL FUNDS 53,146 (55,663) (2,517) RELATED PARTY DISCLOSURES There wer¢ no related party transactions for the year ended 31 Deceinber 2023. Page 12
Aber la51 n Mountain Rescue Team Detalled Statement of Financial Activities ror the Year Ended 31 December 2023 31.12.23 31.12.22 tNCOME AND ENDOWMENTS Donations and legacies Donations 30,862 22,281 Investrnent income Deposit account interest Total incomlng resources 30,862 22,284 EXPENDITURE Charitsble activlties Rent Insurance Light and heat Telephone Postage and stationery Advertising Sundries Base operating and maintenance Motor ¢xpenses Repairs & renewal of equipment Subscriptions Travelling 1,674 848 348 900 201 220 173 2,917 5,184 17.958 420 1,550 1.013 537 495 56 1,309 1,509 3,244 460 180 30,845 10,361 Other rreehold propeity Plant and machinery Motor vehicles Computer equipment Loss on sale of tangible fixed assets 517 947 3,299 701 492 517 781 4,123 877 5,956 6,302 Support costs Flnance Bank charges 142 Governanee costs Independent exainination fee Legal fee5 Accountancy and legal fee5 200 348 680 744 944 1,028 Total resowces ¢xpended 37,830 17,833 Net (expellditure)/income (6,968) 4,451 This page doe5 not form part of the statutory financial StateentS Page 13