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2020-12-31-accounts

Registered Charity No: 1098037 Company No: 04752688

EXMOOR SEARCH AND RESCUE TEAM

A COMPANY LIMITED BY GUARANTEE UNAUDITED REPORT AND ACCOUNTS FOR THE

YEAR ENDED 31 DECEMBER 2020

EXMOOR SEARCH AND RESCUE TEAM

A COMPANY LIMITED BY GUARANTEE

ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020

CONTENTS

Page(s)
Directors' Report 1 - 4
Directors and Legal Advisors 5
Independent Examiners' Report 6
Income and Expenditure Account 7
Balance Sheet 8
Statement of Cashflows 9
Statement of Financial Activities 10-11
Notes to the Accounts 12-14

EXMOOR SEARCH AND RESCUE TEAM

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2019

The directors of the charity submit their annual report and the financial statements for the year ended 31 December 2020. The directors have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity, as well as complying with statutory requirements and the governing document.

Objectives and Activities

The charity is a charitable company limited by guarantee, incorporated on 2 May 2003. It is governed by a memorandum and articles of association dated 3 April 2003, and commenced operations on 1 July 2003. Its objectives are to assist in the relief of suffering and distress amongst people endangered by accidents or natural hazards in the South West of England particularly in the Exmoor area and such other areas as the Charity shall from time to time decide and to provide adequate arrangements for the safe and efficient search and rescue of any person so endangered.

In planning our activities we have kept in mind the Charity Commission's guidance on public benefit and have followed this guidance to demonstrate the charitable aims are for the public benefit.

Structure, Governance and Management

The directors control the Charity and make decisions which are put into effect under the supervision of appropriate sub-committees.

The directors and secretary carry out the administrative duties of the Charity and are listed on page 3.

The members of the Charity are directors for the purposes of company law and trustees for the purposes of charity law. No directors hold shares but they have all guaranteed to pay an amount not exceeding £10 in the event of the Charity ceasing and there being a deficiency. The trustees are appointed by a democratic process.

The trustees are all currently members of the team. An invitation to stand as trustee is issued to all team members at least 14 days prior to the AGM. Those standing need to gain approval from two other team members. A vote is undertaken by those present at the AGM if the number of applicants exceed the number of positions.

Team members have to undergo a probationary and training phase (9-18 months) prior to becoming a full team member. During these initial phases team members must pass a DBS check. Due to our operational role as a police resource, we do not accept those with a criminal record.

Results

The results for the year are as stated in the attached financial statements. A surplus of £3,642 arose this year.

1

EXMOOR SEARCH AND RESCUE TEAM

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

Reserves

The purpose of this policy is to briefly explain the need for and reasons why Exmoor Search and Rescue Team (the Team ) have funds in reserve. This policy does not cover “Restricted Funds”) (given to the Team for a specific purpose) or funds the trustees have earmarked as “Designated Funds” (an administrative arrangement where part of the Unrestricted funds has been allocated to a specific project).

The team require reserves to enable it to continue to operate regardless of any short term or medium term problems either in attracting income or by unexpected expenses. The purpose of these reserves may fall into three categories:

  1. The running costs of the Team are currently circa £40,000 per annum (see below). The Team placed collecting boxes, which raised £600 in 2020. The balance of income is from direct appeal to outside organisations and individuals. The Team does not have the necessary resources to increase the amount of collection days and collecting boxes, so income is very dependent on outside influences. The amounts and timings of donations can not be replied upon in the short/medium term to allow the Team to operate without adequate reserve funds. The trustees believe that a sum of up to two years income, excluding restricted income should be held in reserve.

2. The Team operate with a high level of expensive equipment including a Control Vehicle and three

Ambulance/personnel carriers. Communication, which is a key component to our effectiveness, requires a bank of handheld radios which are £700 each. Other essential and expensive equipment include First Aid and specialised medical equipment including a variety of stretchers, ropes and associated steep ground rescue equipment and water rescue equipment. All this equipment must be readily available in full working order. The trustees believe that money should be available to repair or replace equipment at any time so that the operational capabilities of the Team and the safety of its members are not compromised by lack of the correct equipment in a safe and working condition. The trustees believe that a sum of at least £500 should be immediately available at any time to repair or replace equipment.

  1. The Team operate from a headquarters based in South Molton which they own. The expenses for these premises in 2020 were £2,733

The total reserves will comprise a sum sufficient to meet the demands of the categories above. At any time the trustees may deem further reserves to be necessary should the operational priorities change or there are significant changes in income.

It will be the responsibility of the Treasurer to ensure that the Team’s reserves are maintained at this level and this policy is followed.

The Executive Committee will monitor and review the level of reserves at each committee meeting. The reserves policy will be reviewed annually by the Committee at the first meeting after the Annual General meeting

2014 2015 2016 2017 2018 2019 2020
Total Outgoings £38,148 £38,627 £38,627 £33,977 £31,351 £33,092 £40,180
RunningCosts* £32,772 £34,529 £33,531 £27,496 £26,887 £28,571 £37,447
Rescue Centre £2,815 £4,098 £4,174 £4,201 £4,228 £4,521 £2,733

2

EXMOOR SEARCH AND RESCUE TEAM

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

Achievements and Performance

Despite the restrictions imposed upon the country during 2020 the team remained operational and were called out 43 times to assist the police and ambulance services in searching for missing/vulnerable people and casualty evacuations. This was slightly higher than the 2019 total with an unsurprisingly quiet April to July (first lockdown) and September to December being busier (easing of restrictions) and an overall increase in the number of walkers requiring assistance. This distribution was similar throughout the country with Mountain Rescue Teams being increasingly utilised due to easing of restrictions and increased use of the countryside for exercise and escape.

The majority of our deployments (27) were searches for vulnerable missing people. These typically lasted a day or one night however, a number of them did extend into a second day or required assistance from a neighbouring team. We also assisted with a neighbouring team on searches out with our operational area. We had eleven deployments directly requested by the ambulance service to assist with a patient in inaccessible locations, one body recovery and two weather related incidents.

Our water rescue capabilities were called upon twice in major regional flooding events. Along with other emergency service assets our water technicians were on stand-by to assist with the evacuation of properties in danger due forecast rainfall. The first incident passed uneventfully however, the second required the evacuation of a caravan park on the Devon/Cornwall border.

Joint operations with neighbouring search and rescue teams, Coast Guard, Fire & Rescue and Police were common however, strict covid protocols had to be enforced for the protection of the teams. This year the majority of our range of skills and expertise offered by the team were utilised with the exception of technical rope rescue.

With the on-going pandemic the team had to ensure the safety of the team, their families, other emergency service personnel and any casualty we were treating. We quickly adopted covid protocols, introduced PPE and disinfection of all equipment used (including vehicles). The use of PPE has made operations more demanding and disinfection greatly increases the amount of time spent cleaning afterwards.

The majority of all public events (talks, sponsored walks, galas) where the team would attend were cancelled due to the pandemic however; we did manage to provide specialist rescue cover to two outdoor events in August on Exmoor.

Training was sporadic throughout the year with our annual weekend residential event going ahead in January however, training became online based for the majority of the year with some face to face training occurring when restrictions were eased. There was very little opportunity for interoperability training with other statutory emergency services however, we did manage covid secure rope rescue training with the specialist ambulance unit (HART). Mountain Rescue has always been granted permission to utilise blue lights on their vehicles. This year saw formalised blue light training being introduced to the team with a bespoke training programme specifically to train drivers in the correct use of blue lights without the exemptions held by the statutory emergency services. Unfortunately the programme was somewhat curtailed.

Our major fundraising efforts for 2018 and 2019 were focus on replacing our aging Incident Control vehicle (converted long-wheel based van). Towards the middle of 2020 we reached our target and initiated procuring the base vehicle and identified our preferred outfitters. Delays due to Covid mean that this will come on line in May 2021.

Risks

The trustees have implemented a risk register and reviewed all known risks and have satisfied themselves that there are adequate systems and procedures in place to mitigate the risks identified.

Investment policy

The trustees have the power to invest in such assets as they feel is appropriate to the charity. At present all surplus monies are held on deposit at the bank.

The report of the directors has been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and the Statement of Recommended Practice - Accounting and Reporting by Charities.

ON BEHALF OF THE TRUSTEES

B Andrews Dated:……………………. D Reid Dated:……………………. C Wedgewood Dated:…………………….

4

EXMOOR SEARCH AND RESCUE TEAM

LEGAL AND ADMINISTRATIVE INFORMATION

Directors: Derrick Reid Stuart Jenkins (resigned 07/02/20) Caro Wedgewood Stephen Clewes Richard Gilham Greg Causer Daniel Brice (appointed 06/06/20) Secretary Bryony Andrews (appointed 07/02/20) Julia Balmford (resigned 07/02/19) Treasurer: Derrick Reid Charity Number: 1098037 Company Number: 04752688 Bankers: CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Solicitors: Ms G Jones and Contact Toller Beattie Solicitors Devonshire House Pottington Business Park Riverside Road Barnstaple Devon EX31 1QN Accountants: Azets Lime Court Pathfields Business Park South Molton Devon EX36 3LH Registered Office: Unit 4 Limefield South Pathfields Business Park South Molton Devon EX36 3LH

5

INDEPENDENT EXAMINERS REPORT TO THE COMMITTEE OF MANAGEMENT OF EXMOOR SEARCH AND RESCUE TEAM

I report on the accounts of the company for the year ended 31 December 2020, set out on pages 5 to 11.

Respective Responsibilities of Trustees and Examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the trustees annual report and accounts. The charity's trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Mrs Elizabeth Smith Dated:………………. ACA, FCCA, CTA Azets Audit Services Lime Court Pathfields Business Park South Molton Devon, EX36 3LH

6

EXMOOR SEARCH AND RESCUE TEAM STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account) FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Income and Endowments
Expenditure on Charitable Activities
Net income/(expenditure)
2
Reserve movements
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 2020
£
49,699
(46,057)
3,642
-
3,642
321,884
325,526		 2019
£
62,748
(37,168)
25,580
-
25,580
296,304
321,884

7

EXMOOR SEARCH AND RESCUE TEAM

BALANCE SHEET AS AT 31 DECEMBER 2020

Note
Fixed Assets
Tangible assets
3
Current Assets
Debtors
4
Cash at bank and in hand
Creditors:
Amounts falling due within one year
5
Net Current Assets
Net Assets
Capital and Reserves
Restricted Income Funds
9
Unrestricted Income Funds
Designated Income Funds
10
Total Reserves		 2020
£
216,151
7,030
137,909
144,939
(35,564)
109,375
325,526
37,759
196,794
90,973
325,526		 2019
£
174,749
635
147,222
147,857
(722)
147,135
321,884
53,061
177,850
90,973
321,884

The trustees are satisfied that the company was entitled to exemption under section 477 of the Companies Act 2006 and that no member or members have requested an audit pursuant to section 476 in relation to the accounts for the financial year.

The directors acknowledge their responsibilities for:

i) ensuring that the company keeps accounting records which comply with section 386; and

ii) preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of section 393, and which otherwise comply with the requirements of this Act relating to accounts, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the the trustees on and signed on their behalf by:

B Andrews Dated:…………………….. D Reid Dated:…………………….. C Wedgewood Dated:……………………..

The annexed notes form part of these accounts.

8

EXMOOR SEARCH AND RESCUE TEAM STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Net Cash used in operating activities
12
Purchase of Equipment
3
Sale of Equipment
3
Interest
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward		 2020
56,978
(66,374)
-
83
(9,313)
147,222
137,909		 2019
37,143
(11,291)
-
154
26,006
121,216
147,222

9

EXMOOR SEARCH AND RESCUE TEAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Notes
Income and Endowments
Donations and Legacies
Grants, donations and legacies received
Collecting box receipts
Street Collections
Other Trading Activities
Admin. (New Members)
Training Weekends
Income from Investments
Interest
Other income
Miscellaneous income
Fuel payments from Police
Gift Aid
Total Income and Endowments
Less Charitable Expenditure
Net incoming (outgoing) resources
Transfers between funds
Total funds carried forward		 General
Unrestricted Designated Restricted
Funds
Funds
Funds
Total
£
£
£
£
22,785
-
20,582
43,367
600
600
-
-
23,385
-
20,582
43,967
162
162
146
146
308
-
-
308
83
83
83
-
-
83
201
201
3,087
3,087
2,053
2,053
-
5,341
-
-
5,341
29,117
-
20,582
49,699
43,267
-
2,790
46,057
(14,150)
-
17,792
3,642
33,095
-
(33,095)
-
177,849
90,973
53,062
321,884
196,794
90,973
37,759
325,526
2020		 General
Unrestricted
Designated Restricted
Funds
Funds
Funds
Total
£
£
£
£
19,178
2,000
33,998
55,176
923
923
2,182
2,182
2019
22,283
2,000
33,998
58,281
263
263
638
638
901
-
-
901
154
154
154
154
295
295
1,518
1,518
1,599
1,599
-
3,412
-
-
3,412
26,750
2,000
33,998
62,748
34,610
-
2,558
37,168
(7,860)
2,000
31,440
25,580
11,290
-
(11,290)
-
174,419
88,973
32,912
296,304
177,849
90,973
53,062
321,884

10

EXMOOR SEARCH AND RESCUE TEAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

Notes
Expenditure on Charitable Activities
Premises expenses
Vehicle running expenses
Vehicle depreciation
Property depreciation
Equipment depreciation
Repairs & Renewals
Equipment costs
Training costs
Fuel payments to team members
Accountancy
Legal and professional costs
Administration costs
Miscellaneous
Total Resources Expended		 General
Unrestricted
Designated
Restricted
Funds
Funds
Funds
Total
£
£
£
£
2,733
2,733
8,751
183
8,934
18,702
18,702
1,516
1,516
4,754
4,754
131
131
1,267
1,698
2,965
2,445
2,445
1,490
1,490
585
585
312
312
371
371
210
909
1,119
43,267
-
2,790
46,057
2020		 General
Unrestricted
Designated
Restricted
Funds
Funds
Funds
Total
£
£
£
£
4,521
4,521
5,652
2,362
8,014
4,659
4,659
1,516
1,516
4,615
4,615
92
92
4,601
196
4,797
5,016
5,016
1,944
1,944
543
543
312
312
-
-
1,139
1,139
2019
34,610
-
2,558
37,168

11

EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE ACCOUNTS - YEAR ENDED 31 DECEMBER 2020

1

ACCOUNTING POLICIES

(a)

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention modified to include the revaluation of certain fixed assets. They have been prepared in accordance with the Companies Act 2006, The Charities Act 2011, the Statement of Recommended Practice (SORP 2015) - Accounting and Reporting by Charities and the Financial Reporting Standard 102 (effective January 2015).

(b)

Asset Policy

Fixed Assets purchased for continuing use by the charity for the furtherance of its objectives are capitalised at cost and depreciated over their economic lives.

(c)

Depreciation

Tangible fixed assets are written off over their useful economic lives as follows:

(d)

Company Status

The charity is a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to an amount not exceeding £10 per member of the charity.

(e)

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the directors in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds donated for use in a restricted area.

(f)

Income recognition

All incoming resources are included in the Statement Of Financial Activities when the charity has entitlements to the income, it is probable that they will receive it, and the amount of income receivable can be measured reliably.

All income is included on an accruals basis.

(g)

Expenditure Recognition

Expenditure is recognised 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 an accruals basis.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities, costs of an indirect nature necessary to support them and costs associated with meeting the constitutional and statutory requirements of the charity.

(h)

Grants

Grants and donations are only recorded in the SOFA when the charity has unconditional entitlement to the resources.

12

EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE ACCOUNTS - YEAR ENDED 31 DECEMBER 2020

2

OPERATING SURPLUS

This is stated after charging:
Depreciation of owned assets
Compilation report fees		 2020
£
24,972
590		 2019
£
10,790
575

3

4

5

TANGIBLE FIXED ASSETS

As at 1 January 2020
Additions
Disposals
As at 31 December 2020
Depreciation
As at 1 January 2020
Charge for the period
Depreciation on disposal
At 31 December 2020
Net book value:
At 31 December 2020
At 31 December 2019
DEBTORS
Vat repayment due
CREDITORS
Trade creditors
Accruals		 Property
Equipment
£
£
151,629
60,472
-
5,545
-
-		 Vehicles
Total
£
£
75,602
287,703
60,829
66,374
-
-
151,629
66,017		 136,431
354,077
14,036
37,293
1,516
4,754
-
-		 61,625
112,954
18,702
24,972
-
-
15,552
42,047		 80,327
137,926
136,077
23,970		 56,104
216,151
137,593
23,179		 13,977
174,749
2020
£
7,030
2020
£
34,974
590
35,564		 2019
£
635
2019
£
147
575
722

6

CONTROL

The company was controlled throughout this period by its directors. The present directors are as listed on page 3.

7

INVESTMENT INCOME 2020 2019
£ £
All UK Investments
Interest receivable 83 154

13

EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE ACCOUNTS - YEAR ENDED 31 DECEMBER 2020

8

TRUSTEES

The trustees were not remunerated or reimbursed for any expenses during the period.

9
RESTRICTED FUNDS
Movements in restricted funds were as
follows
Comms
Clothing
Vehicle Fund
Vehicle Maintenance
Srada
Equipment
Medical equipment
10
DESIGNATED FUNDS
Movements in designated funds
were as follows
Vehicle Replacement
Vehicle Storage (Eastern Area)
Replacement Jackets
Replacement Radios
Swift Water Rescue
Control vehicle modifications		 B/f
Income
Expenditure
C/f
£
£
£
£
4,006
-
-
4,006
-
-
-
-
44,597
17,085
33,095
28,587
-
497
96
401
2,823
-
996
1,827
500
-
-
500
1,136
3,000
1,698
2,438
53,062
20,582
35,885
37,759
B/f
Transfers in
Transfer out
C/f
£
£
£
9,023
-
-
9,023
75,000
-
-
75,000
2,000
-
-
2,000
3,700
-
-
3,700
1,250
-
-
1,250
-
-
-
-
90,973
-
-
90,973

11 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Funds
Tangible fixed assets
216,151
Current assets
107,180
Current liabilities
(35,564)
Net assets
287,767		 Restricted
Funds
37,759
37,759		 Total
Funds
216,151
144,939
(35,564)
325,526

12 Reconciliation of net movement in funds to net cash flow from operating activities.

Net movement of funds
Addback depreciation charge
Less profit on sale of fixed asset
Deduct interest income shown
Investing activities
Decrease (increase) in debtors
Increase (decrease) in creditors
Net cash used in operating activities		 2020
£
3,642
24,972
-
(83)
(6,395)
34,842
56,978
14		 2019
£
25,580
10,790
-
(154)
780
147
37,143