Charity ragistration number 1098037 Company reglstratlon numb&r 04752688 IEngland and Wales) EXMOOR SEARCH AND RESCUE TEAM ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
EXMOOR SEARCH AND RESCUE TEAM LEGAL AND ADMINISTRATIVE INFORMATION Trustees Derrick Reid Caroline Young Mr EA Murray Mr G Jones Mr J Verplancke MsAEHall (Appointed 30 July 20241 (Appointed 2 May 20241 (Appointed 2 February 20241 (Appointed 4 April 20251 Mrc McDonald Secretary Mr J Verplancke Charity nurnber 1098037 Company number 04752688 Registered office Unil 4, Limefield South Pathfields Business Park South Mollon Devon United Kingdom EX36 3LH Indopgndent gxamlngr Matthew Webb FCA Azels Audit Services Unil A, Woodlands Court Truro Business Park Truro Comwall United Kingdom TR4 9NH Bankers CAF Bank 25 Kings Hill Avenue Kings Hill Wesl Malling Kent United Kingdom ME19 4JQ
EXMOOR SEARCH AND RESCUE TEAM CONTENTS Page Trustees, report Independent examinerfs report statement of financial activities Balance sheet Notes lo the financial ststemenls 9-20
EXMOOR SEARCH AND RESCUE TEAM TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present their annual report and financial statements for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting Policies set out in note 1 to the financial statements and comply with the charity's goveming document, the Companies Act 2006 and Accounting and Reporting by Charities". Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. Objectives and activities The trustees have paid due regard to guidan issued by the Charity Commission in deciding what activities the charity should undertake. Achlevoments and perfom)an¢e The team experienced a typical year with 36 separate incidents with twce having call-outs of the same day resulting in 36 days of action lolalling 135hrs. Just over half of our incidents were searching for high risk missing people classified due to age (children, elderly), medical conditions Idementia, medicalionl or mental disorder Isuicidall. Generally, these were iesolved with the missing pèrson being located safely, however a minority remain unresolved and we had three falalilies. We were tasked 19 times by the ambulance SeN1 lo assist with casualties in remote areas including injured walkers. and riders Ibike. motorbike, horsel. Typical for mountain rescue we dealt primarily with lower leg injuries however, we did have one casually with medical issue that required helicopter evacuation. Our call-outs were spread throughout our operational area induding the Quantocks, the north Devon coast and 10 call-outs on Exmoor itself. The remainder were scattered amongst the rural areas of Devon and Somerset, however we did provide mutual aid to our neighbouring teams to the north and south and furthest out of area deployment was lo Plymouth. Instead of snow or heal 3 of our 4 major incidents were related to a series of major flooding events in Ilminsler, Sheplon Mallet and Yate. Our water rescue team along with support crew were tasked alongside slalutory emergency services to evacuate properties. provide weare checks on cut-off properties and lo recover stranded motorists who had driven into flood waters. We foresee that major weather events will continue to feature more in the fLJture. The fourth major incident was to assist Devon and Cornwall Police in the evacuation of over 3.000 people in Plymouth followng the discovery of a large VWW2 bomb.
EXMOOR SEARCH AND RESCUE TEAM TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 This year all our range of skills and expertlse offered by the team were ulilised from search specialists (personnel, dogs, drones), medical, technical rescue (ropes and walerl. All CO skills required by team members including navigation, search, communication, first aid, casualty handling, rope and water rescue were covered in training throughout the year. This was further enhanced for some by the training of specialist skills including emergency response driving. technical rescue Iwater and steep groundl. search management, advanced medical treatment and drone flying. With our own qualffied instructor we continued providing swft water rescue courses to our own team members and those from neighbouring teams and some of our water technicians completed several courses including Flood Rescue Boat Operator, Advanced Swft Water Rescue and Water Incident Management all of which contributed lo the recent flood incidents. Following a thorough inspection our water team are recognised as a DEFRA asset for flood response. We had 1 team member passing their Casually Care (advanced first aid) exam this year, bul our numbers redUd by 2 resulting in a medical section of 1 doctor. 2 paramedics and 7 Casualty Carers with a further 5 in training. These team members have increased medical knowledge, enhanced diagnostic capabilities, and are pemiilted to administer certain drugs. Two of our medical section qualified as inslruclors to teach Casually Care and one ID teach Basic Life Support. The remainder of the team all hold first aid certificates and benefit from bespoke medical training suitable for mountain rescue. Alongside regular training lo maintain skills, a small delegation from the rope rescue section attended a joint emergency services training event. This provides an opportunity lo discuss equipment, techniques and improve interoperability in complex rescue scenarios. Our main fundraising campaign for 2024 was lo replace our waterproof jackets and trousers which are issued lo each of operational team members. These are high perfomiance items Clothing which have to endure a lol from the rough physical environment and weather conditions. Funding was successful and we received the bulk of the order towards the end of 2024. Public events grew In numbers wth requests for several talks, attendance al several fetes and show and tells. We also provided specialist rescue cover to six outdoor events on Exmoor and the Quanlock Hills. Financial review The results for the year are as stsled in the finanical slaments., a surplus of £3,052 12023.. deficit of £9761 across this year, wth the charty maintsining a strong financial position. The purpose of this policy is lo 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 purposel or funds the Iruslees have earmarked as "Designated Funds lan administrative arrangement where part of the Unrestricted funds has been allocated to a specific projectl.
EXMOOR SEARCH AND RESCUE TEAM TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The learn requires reserves to enable it lo continue lo operate regardless of any short term or medium temi problems eilhei in attracting income or by unexpected expensès. The purpose of these reserve5 may fall into three categories". 1. The running costs of the Team are currently circa £45.000 per annum (see below). The Team placed collecting boxes, which raised £694 in 2024 1£1.533 in 20231. The balance of InMe comes from direct appeal lo 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 relied upon in the shortlmedium term lo allow the Team to operate wthout adequate reserve funds. The trustees believe that a sum of up to two years income, exduding reslricled income should be held in reserve. 2. The Team operates with a high level of expensive equipment including a Control Vehicle and three Ambulancel personnel carriers. Communication, which is a key component lo our effectiveness. requires a bank of handheld radios which are £700 each. Other essential and expensive equipment include First Aid and spe¢ialised 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 al any lime so that the operational capabilities of the Team and the safety of ils members are not compromised by lack of the correct equipment in a safe and working condition. The trustees believe that a sum of al least £500 should be immediately available al any lime to repair or replace equipment. 3. The Team operate from a headquarters based in South Mollon which they own. The expenses for these premises in 2024 were £4.73712023: £3,955). The total reseNes will comprise a sum sufficient to meet the demands of the categories above. Al 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 resetve$ are maintained al this level and this policy is followed. The Executive Committee will monitor and review the level of resetves at each committee meeting. The reserves policy will be reviewed annually by the Committee al the first meeting after the Annual General Meeting. 2018 £31,351 £26,887 £4,228 2019 2020 2021 2022 2023 2024 £33.092 £40,180 £48,486 £40,726 £57.768 £50,105 £28,571 £37,447 £45,464 £36,905 £53,813 £45,368 £4,521 £2,733 £3,022 £3,821 £3,955 £4,737 Total Outgoings Running Costs Rescue Centre At 31 December 2024 the charity had free reserves of £35,92412023.' £13,683). Structure. governance and management The charity is a company limited by guarantee.
EXMOOR SEARCH AND RESCUE TEAM TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees, who are also the directors for the purpose of company law, and who served during the year and up lo thè dale of signature of the financial stslemenls were". Derrick Reid Caroline Young Richard Gilham Pippa Jones Mr E Amurray Mr G Jones Mr J Verplancke Mr G Causer MsAEHall Mr C Wilkins Ms BAndrews Mr C Mcoonald (Resigned 2 February 20241 (Resigned 22 May 20241 (Appointed 30 July 20241 (Appointed 2 May 20241 (Appointed 2 February 2024 and resigned 8 March 20251 (Appointed 2 February 20241 (Resigned 29 March 20241 (Resigned 2 February 20241 (Appointed 4 April 20251 The trustees are appointed by a democratic purpose. The trustees are all currently members of the team. An invitation to stand as trustee is issued lo all team members al least 14 days prior lo the AGM. Those standing need lo gain approval from two other team members. A vole is undertaken by those present at the AGM rf the number of applicants exceed the number of positions. Team members have lo undergo a probationary and training phase 19-18 months) prior to becoming a full team member. Due to our operational role as a police resource, we do not accept those with a criminal record. None ol the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up. Risk The Iruslees have implemented a risk register and reviewed all known risks and have satisfied themselves that thère are adequate systems and procedures in place to miligale the risks identified. Investment Policy The Iruslees have the power lo 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 trustees, report was approved by the Board of Trustees. Petkick Eei&¥ Dt'rrickftiYYJ.i.Jtiprè2-,.2É)25 2I'.14 GMT+il Derrick Reid Trustee Carolin& IJIJ23, 2025 19-07 GMT+ll Caroline Young Trustee Date.. 2210612025
EXMOOR SEARCH AND RESCUE TEAM INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EXMOOR SEARCH AND RESCUE TEAM I report to the trustees on my examination of the financial statements of Exmoor Search and Rescue Team (the charilyl for the year ended 31 December 2024. Responsibilities and basis of report As the trustees of the charity land also ils directors for the purposes of company lawl you are responsible for the preparation of the financial slalements in accordance with the requirements of the Companies Act 2006 Ilhe 2006 Act). Having satisfied myself that the financial slalements of the charity are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the ¢harity's financial statements carried OLJI under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examinerfs ststement I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination giving me cause lo believe that in any material respect". accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act,. or the financial 51alements do not accord with those records., or the financial slalemenls do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a maller considered as part of an independent examination,. or the financial slalements have not been prepared in accordance wth the methods and principles of the Statement of Recommended Practi for accounting and reporting by charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concems and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the financial slalements lo be reached. Matthew Webb FCA Azels Audit Services Unil A, Woodlands Court Truro Business Park Truro Cornwall TR4 9NH United Kingdom 2410612025
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EXMOOR SEARCH AND RESCUE TEAM BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Notes Flxed assets Tangible assets 11 214,591 235,913 Currgnt assets Cash at bank and in hand 109,080 85,598 Credff(ors: amounts falling due within one year 12 11,8921 12,7841 Net current assets 107,188 82,814 Total assets less current Ilabllltles 321,779 318,727 Income funds Restricted funds Unrestricted funds- Designated funds General unrestricted funds 13 5,314 6,181 eneral 14 65,950 250,515 62,950 249,596 316,465 312,546 321,779 318,727 The company is enliued to the exemption from the audit requirement contsined in sects.on 477 of the Companies Act 2006, for the year ended 31 Dember 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of financial statements. The members have not required the company lo obtain an audit of ils financial statements for the year in question in accordance with section 476. These financial statements have been prepared in accordan with the provisions applicable to companies subject to the small companies regime. The financial stslemenls were approved by the Trustees on 2210612025 Dekkick Eei6¥ t.rrLcKRtidiAiu).?2,?.0?5 ?1.'14 GhlT*ll Derrick Reid Trusteg Caroline (Jun 23, 2025 19'.OT GMT+ll Caroline Young Trust&e Company registration number 04752688
EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charity inforniation Exmoor Search and Rescue Team is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit 4, Limefield South, Pathfields Business Park, South Molton, Devon, EX36 3LH, United Kingdom. 1.1 Accountlng conventlon The financial statements have been prepared in accordan with the charity's memorandum and articles of assoaalion, the Companies Act 2006, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of Ireland. I'FRS 102.1 and the Charities SORP 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021" leffedive 1 January 20191. The charity is a Public Benefit Enlily as defined by FRS 102. The charity has tsken advantage of the provisions in the SORP for Charities not to prepare a Statement of Cash Flows. The financial stslemenls are prepared in slerfing, which is the functional currency of the charity. Monetary amounts in these financial ststemenls are rounded to the nearest £. The financial slalements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the lime of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees continue lo adopt the going concern basis of accounting in preparing the financial slalements. There are no material uncertainties which may create 5ignifi¢8nt doubt ovèr the charity's ability lo Continue a5 8 going concern. 1.3 Charltable funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated ftjnds are set out in the notes to the financial slalements. Reslricled funds are subject lo specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial slatemenls. 1.4 Income Income is recognised when the charity is legally entitled lo it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance condrtions require deferral of the amount. Income lax recoverable in relab'on to donations received under GiftAid or deeds of covenant is recognised at the lime of the donation. Legacies are recognised on receipt or othenNise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles Icontlnuedl 1.5 Expendltu Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, il is probable that a transfer of economic benefits will be required in selllemenl, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The c051s of each activity are made up of the lolal of direct cost5 and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated dire¢lly lo that activity. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost, nel of depreciation and any impairment losses. Depreciation is recognised so as lo write off the cost of assets less their residual values over their useful lives on the following bases.. Land and buildings Plant and machinery Motor vehicles 10/0 Straight line 15% Reducing balan 250A Reducing balance The gain or loss arising on the disposal of an asset is detemiined as the difference between the sale proceeds and the carrying value of the asset. and is recognised in the statement of financial activib'es. 1.7 Impairment of fixed assets Al each reporting end dale, the charity reviews the carrying amounts of ils tangible assets to detemiine whether there is any indication that those assets have suffered an impaimienl loss. If any such indication exists, the recoverable amount of the asset is eslimaled in order lo determine the extent of the impaimienl loss lif any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held al call wth banks, other short-lerm liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown thin borrowings in current liabilities. 1.9 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of ils finanaal instruments. Financial instruments are recognised in the eharily's balance sheet when the charity becomes party lo the conlraclual provisions of the inslrumenl. Financial assets and liabilities are offset, with the net amounts presented in the financial slatemenls, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and setue the liability simLJltaneously. 10-
EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollcles Icontlnuedl Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslilules a financing transaction, where the transaction is measured at the present value of the future receipts discounted al a market rale of interest. Financial assets classified as receivable within one year are not amortised. BasiTC financial IITabilities Basic financial liabilities, including Creditors and bank loans are initially recognised al transaction price unless the arrangement ¢onslilules a financing transaction. where the debt instrument is measured al the present value of the future payments discounted at a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequenuy carried al amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary Course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade Creditors are re¢ognised initially al transaction price and subsequenuy measured al amortised cost using the effective interest method. Derecognltlon of flnanclal Ilabllltles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
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EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 Other trading activities Unrestricted Unrestricted funds funds general general 2024 2023 Training Weekend 375 750 Invostments Unrestrlcted Unrestrlcted funds funds general general 2024 2023 Interest receivable 2,078 960 Other income Unrestricted Unrestricted funds funds general general 2024 2023 Nel gain on disposal of tangible fixed assets 352 10,500 14-
EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 Charitable activitie5 Direct Costs Other Charitable Expenditure 2024 Totsl 2024 Direct Costs Other Charitable Expenditure 2023 Total 2023 2024 2023 Depreciation and impairment Vehicle running expenses Equipment costs Training costs Premises expenses Fuel payments ID team members Miscellaneous expenses Accountancy Adminislralion costs Legal and professional costs 25,727 25,727 32,142 32,142 9,132 25,173 4,110 4,737 9,132 25,173 4,110 4,737 10,120 10,577 8,797 3.955 10,120 10,577 8,797 3,955 1,576 1,576 1,869 1,869 190 1,575 1,815 190 1,575 1,815 725 1,500 722 725 1,500 722 1,389 1,389 577 577 70,455 4.969 75,424 67.460 3,524 70,984 70,455 4,969 75,424 67,460 3,524 70,984 Analysls by fund Unrestricted funds- general Unrestricted funds- designated Restricted funds 45,136 4,969 50,105 54,244 3,524 57,768 2,000 23,319 2,000 23,319 13,216 13,216 70,455 4,969 75,424 67.460 3,524 70,984 Trustees None of the trustees {or any persons connected wth them) received any remuneration or benefits from the charity during the year. During the year expense reimbursements lolalling £1,485 were made to a trustee in respect of vehicle excise duty for several of the charity's vehicles and various administrative expenses12023. £2,014 to three Irusleesl. 15-
EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 Employees The average monthly number of ernployees during the year was.. 2024 Number 2023 Number Total There were no employees whose annual remuneration was rnore than £60,000. 10 Taxallon The charity is exempl from lax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains A¢t 1992 to the extent that these are applied lo ils charitable objects. 11 Tanglble flxed assets Land and bulldlng8 Plant and Motor vehlcles machln8ry Totsl Cost Al 1 January 2024 Additions Disposals 151,629 88,414 4,614 19001 185,154 425,197 4,614 19001 At 31 December 2024 151,629 92,128 185,154 428,911 Depreciation and impairment Al 1 January 2024 Depreaation charged in the year Eliminated in respect of disposals 20,100 1,516 58,496 5,594 16911 110,688 18,617 189,284 25,727 16911 Al 31 December 2024 21,616 63,399 129,305 214,320 Carrying amount Al 31 December 2024 130,013 28,729 55,849 214,591 Al 31 December 2023 131,529 29,918 74,466 235,913 12 Creditors- amounts falling due within one year 2024 2023 Other taxation and social security Trade credilois Accruals and deferred income 140 177 1.575 38 1,246 1,500 1,892 2,784 16-
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EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 14 Designated funds The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the Iruslees for specific purposes.. Movement in funds Incoming Balance at ource51 January 2024 Balance at 1 January 2023 Resources expended Transfers Balance at 31 DKember 2024 Vehicle replacement Replacement jackets Repla¢ement radios Swift water rescue Training mannequin 55,000 2,000 3,700 2,250 55,000 2,000 3,700 2,250 55,000 12,0001 3.700 2,250 5,000 5,000 62,950 S2,950 12,0001 5,000 65,950 18-
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EXMOOR SEARCH AND RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 DECEMBER 2024 16 Related party transactions There were no disclosable related paty transactions during the year12023 - none). -20-