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2021-12-31-accounts

REGISTERED COMPANY NUMBER: 04815181 (England and Wales) REGISTERED CHARITY NUMBER: 1107194

Strategic Report, Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2021

for

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Contents of the Financial Statements for the Year Ended 31 December 2021

Page
Strategic Report 1 to 3
Report of the Trustees 4 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial Activities 18 to 19

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Strategic Report for the Year Ended 31 December 2021

The trustees present their strategic report for the year ended 31 December 2021.

REVIEW OF BUSINESS

2021 has been another year significantly influenced by the restrictions placed on the Team's activities by the Covid 19 Pandemic. Despite this the Team has continued to respond when asked and has receive support from the community, for which the Trustees are extremely grateful.

Many of the Local shows and fell races which the Team would normally attend have not taken place during 2021. During the year the Team has been relatively quiet but has maintained its readiness to respond when required.

Whilst income in the form of donations fell in 2021 the Team received significant support from The Lake District Search and Mountain Rescue Association (LDSAMRA) who have given the Team several significant payments which we have used to help meet our day to day running cost.

Despite Covid restrictions Westmorland Services were able to provide three opportunities to collect cash donations from customers at their Tebay service stations, which was greatly appreciated. Having trialled 'Tap to Donate' during 2020 we invested in an additional unit enabling us to offer card donation on both the North & South bound service stations. This method of donating has proved popular.

In 2021 we received significant grant support to purchase new kit from LDSAMRA and HF Holidays Pathways Fund. These funds of £22K have enabled the Team to purchase additional medical casualty monitoring equipment. Two Titan Stretchers and associated kit. Also we have been able to equip our third Mobile with full crag kit making it similar to our other Mobiles. In addition we have improved all the vehicle drive and interior lighting.

Each year the Trustees set objectives and a budget for the year. The budget is tailored to cover the day to day running costs and to invest in the Team's assets and capability, which have been maintained despite regular income sources largely drying up.

The Trustees have had the confidence to spend wisely, backed up by the cash reserve of not less than three years annual essential expenditure which has been maintained over the years to provide for unforeseen costs such as the replacement of a vehicle, or a reduction in charitable donations.

In addition a capital reserves have been set aside to ensure that the Team maintains a fully operational Kirkby Stephen base in the future.

At the Team's 50th AGM in March 2019 a special project was launched to improve the resilience of The Base in Kirkby Stephen during major incidents, to meet the operational needs of the Team and its ability to support the local community.

The project has included the installation of a gas fired central heating system, enlargement and refitting of the kitchen, the purchase and installation of a generator with associated work, upgrading of the DoE room to improve its capability as an additional briefing room and potential control and command facility.

The project received magnificent support and was fully funded by Christmas 2019. In total we have received donation toward these ring fenced funds of £50K. The extra funds have enabled us to review the appropriateness our computer installation and have a plan to upgrade the IT kit.

Thanks are due to many for their generous support: private individuals, local businesses, land owners, trust funds, foundations and LDSAMRA. We plan to have the entire project completed during 2022 and our Base will be resilient to severe weather events and capable of being used as a command centre.

The Team's financial position is secure and appropriate to our ongoing ability to maintain our team in a position to service the geographical area we serve

Page 1

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Strategic Report for the Year Ended 31 December 2021

ACHIEVEMENTS AND PERFORMANCE Team Leaders Report 2021

The Covid 19 pandemic continuing into a second year made life challenging for many charities, Mountain Rescue included. Varying levels of national restrictions reduced the number of visitors during the year, and again none of the usual outdoor events took place. Despite this the Team responded to 32 calls for assistance, including a large number because of severe weather in November. As is generally the case, they were diverse in their nature, although not as much community related as we might typically expect. In an effort to reduce the possibility of infection, the Team rarely assisted other Lake District Search and Mountain Rescue (LDSAMRA) Teams, although there was still a great deal of work between Teams concerning planning and sharing of information to allow us to operate as safely as possible.

The use of technology to aid communication between the Team and the statutory Emergency Services continues to develop, with SARCALL, Resilience Direct and other platforms regularly being used. Airwave, the radio system used by the emergency services, continues to give us direct communications across Cumbria with not only the emergency services, but also all other LDSAMRA Teams. This continues to be an invaluable resource in areas of poor VHF radio or mobile phone coverage. Delays in the introduction of a replacement system mean that we are likely to keep using Airwave for some time, and Cumbria Police have assured LDSAMRA Teams that they will fully support us with the provision of the necessary equipment. With the increase in coverage of 3G and 4G networks, the Team have also adopted the use of VOIP as a means of communication.

The Team continues to maintained its water rescue capability, and undertake accredited training in first aid, driving and rope work.

The regular replacement and upgrading of essential equipment has continued. The base resilience project has progressed well, with the central heating and kitchen extension projects completed in 2020, and the generator and electrical upgrades almost complete. The next phase, not originally included in the plan, is to upgrade the IT provision within the building. This will be completed within the original budget.

The Team, in common with all others, is funded by voluntary donations and its members continue to work diligently to provide the income necessary to maintain effective round-the-clock readiness. The Team relies heavily on the motorway service station collections we are lucky to have access to and, although these resumed in 2021, the level of donations was lower than in previous years. Prudent financial management of the Team over the years has allowed us to accrue reserves held specifically for eventualities such as those we are currently experiencing, and the day to day running of the Team has not been affected. With the prospect of reduced income for the next year or two seeming likely, careful management of expenditure will be high on the committee's agenda.

We gratefully acknowledge the support and assistance of all those who assist us through the provision of grants or by way of individual donations be they financial or in kind.

The Team benefits from the support of its 'Friends of the Team' support group.

Page 2

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Strategic Report for the Year Ended 31 December 2021

The Team has maintained a sound level of appropriately skilled members. At the close of the year the Team had 24 Full Team members, 2 of whom are on sabbatical, 1 Trainee, 3 Operational Support, 2 Support and 4 recruits in training.

It is from the voluntary contribution by way of time, skill, experience and enthusiasm that individual members commit to the team that Kirkby Stephen is able to achieve its aim to provide effective cover, a safety net, for the Upper Eden and Lune valleys that would otherwise be difficult to source quickly from elsewhere.

That commitment by members is acknowledged with thanks, for it continues to be the foundation of all we do.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................

J Andrew BSc FCA - Secretary

Page 3

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Report of the Trustees for the Year Ended 31 December 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Mountain Rescue.

OBJECTIVES AND ACTIVITIES

The object of the Team is to relieve suffering and distress amongst persons endangered by accidents or natural hazards within the area of benefit (as described in Annex 1 to the memorandum of association) and to provide adequate arrangements for the secure and efficient search and rescue of any persons so endangered.

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

FINANCIAL REVIEW

Designated Funds

The Trustees Reserve has been maintained at £90,000, reflecting approximately three years' running costs, to provide a safeguard against sustained loss of donations income and unforeseen major items of expenditure.

£50,000 is set aside in the Fixed Asset Reserve to provide for future replacements.

Restricted Funds

As at 31st December 2021 the Resilience Project had a the reserve fund of £37,987.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Team is constituted as a company limited by guarantee and not having a share capital. On 17 March 2005 the company acquired the assets, liabilities, roles and responsibilities of the Charitable Trust, Kirkby Stephen Mountain Rescue Team, registered charity number 506805, this Trust having adopted its original constitution on 16 September 1977. The Team is now governed by its Memorandum and Articles of Association, as last amended by a resolution passed on 25 March 2009.

The Team is also a registered charity, no. 1107194 and submits its annual report and accounts to the Charity Commission following formal approval by the membership at the Annual General Meeting.

Recruitment and appointment of new trustees

The Articles of Association require the election of a Committee from the membership which must not be less than three in number. Committee members, (who are also directors of the company), are elected by the members in General Meeting except where a Committee post (other than Team Leader) becomes vacant other than at an AGM when the remaining members of the Committee may appoint a replacement. The Team Leader may only be appointed by ordinary resolution at a general meeting. Committee members are subject to retirement at the annual general meeting following their appointment and may offer themselves for immediate re-election. The Committee may co-opt up to three additional Committee members who may be but need not be members of the Team. The Committee Members administer the Team in accordance with the governing document.

Organisational structure

The Committee administers the Charity and meets at appropriate intervals during the year. The Committee will usually comprise of Chairman, Team Leader, Treasurer, Secretary, Training Officer, Equipment Officer, Medical Officer, Vehicles Officer, Communications Officer and two other members.

Page 4

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Report of the Trustees for the Year Ended 31 December 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT Induction and training of new trustees

All new Committee members receive an information pack detailing responsibilities and legal obligations under charity and company law, the Memorandum and Articles of Association, and the financial budget for the year.

Risk management

The Committee continually review operational and financial risks which the charity faces. These are dealt with in Committee meetings and documented in the minutes thereof.

Page 5

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Report of the Trustees for the Year Ended 31 December 2021

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

04815181 (England and Wales)

Registered Charity number 1107194

Registered office

Kirkby Stephen Mountain Rescue Team HQ Christian Head Kirkby Stephen Cumbria CA17 4HA

Trustees

A W Littlefair Mrs K S Dyer D Stewart J Winder F Gillespie A Cottrell P Miller P M Davison J Wardrope A J Swift Mrs S Harvey R C Deane J S Murray

Company Secretary

J Andrew BSc FCA

Independent Examiner

Stephen Barnes Stephen Barnes Accountancy Ltd Westwood Garth Brough Sowerby Kirkby Stephen Cumbria CA17 4EG

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ J Andrew BSc FCA - Secretary

Page 6

Independent Examiner's Report to the Trustees of Kirkby Stephen Mountain Rescue Limited

Independent examiner's report to the trustees of Kirkby Stephen Mountain Rescue Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Stephen Barnes Stephen Barnes Accountancy Ltd Westwood Garth Brough Sowerby Kirkby Stephen Cumbria CA17 4EG

Date: .............................................

Page 7

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Statement of Financial Activities for the Year Ended 31 December 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
58,996
Investment income
3
336
Total
59,332
EXPENDITURE ON
Raising funds
Raising donations and legacies
4
378
378
Charitable activities
5
Mountain rescue work
49,055
Total
49,433
NET INCOME/(EXPENDITURE)
9,899
RECONCILIATION OF FUNDS
Total funds brought forward
217,987
TOTAL FUNDS CARRIED FORWARD
227,886		 Restricted
fund
£
-
-
-
286
286
5,429
5,715
(5,715)
43,702
37,987		 31/12/21
31/12/20
Total
Total
funds
funds
£
£
58,996
72,187
336
714
59,332
72,901
664
590
664
590
54,484
36,121
55,148
36,711
4,184
36,190
261,689
225,499
265,873
261,689		 31/12/21
31/12/20
Total
Total
funds
funds
£
£
58,996
72,187
336
714
59,332
72,901
664
590
664
590
54,484
36,121
55,148
36,711
4,184
36,190
261,689
225,499
265,873
261,689
714
72,901
590
590
36,121
36,711
36,190
225,499
261,689

The notes form part of these financial statements

Page 8

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Balance Sheet 31 December 2021

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
19,855
CURRENT ASSETS
Debtors
11
1,057
Cash at bank and in hand
208,474
209,531
CREDITORS
Amounts falling due within one year
12
(1,500)
NET CURRENT ASSETS
208,031
TOTAL ASSETS LESS CURRENT
LIABILITIES
227,886
NET ASSETS
227,886
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
28,048
-
9,939
9,939
-
9,939
37,987
37,987		 31/12/21
Total
funds
£
47,903
1,057
218,413
219,470
(1,500)
217,970
265,873
265,873
227,886
37,987
265,873		 31/12/20
Total
funds
£
52,970
498
212,721
213,219
(4,500)
208,719
261,689
261,689
217,987
43,702
261,689

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Balance Sheet - continued 31 December 2021

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

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. P Miller - Trustee

.............................................

A W Littlefair - Trustee

The notes form part of these financial statements

Page 10

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Notes to the Financial Statements for the Year Ended 31 December 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate 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 assets

Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year. They are valued at cost less depreciation. Depreciation is provided at 25% on reducing balance in order to write off each asset over its estimated useful life.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
31/12/21 31/12/20
£ £
Donations 4,924 10,030
Gift aid - 2,576
Legacies - 40,000
Grants 43,160 15,290
Collecting boxes 754 652
Service station collections 10,158 3,639
58,996 72,187

Grants received, included in the above, are as follows:

31/12/21 31/12/20
£ £
Grants Other 7,611 8,290
Receipts from LDSAMRA 35,549 7,000
43,160 15,290

continued...

Page 11

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

3.
INVESTMENT INCOME
Deposit account interest
4.
RAISING DONATIONS AND LEGACIES
Support costs
5.
CHARITABLE ACTIVITIES COSTS
Mountain rescue work
6.
SUPPORT COSTS
Raising donations and legacies
Mountain rescue work
Activity
Basis of allocation
Management
Time spent by staff and directors
Finance
Time spent by staff and directors
7.
NET INCOME/(EXPENDITURE)		 31/12/21
31/12/20
£
£
336
714
31/12/21
31/12/20
£
£
664
590
Support
Direct
costs (see
Costs
note 6)
Totals
£
£
£
41,902
12,582
54,484
Management
£
664
12,582
13,246

Net income/(expenditure) is stated after charging/(crediting):

31/12/21 31/12/20
£ £
Depreciation - owned assets 10,592 13,297
Other operating leases 150 150

continued...

Page 12

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.

Trustees' expenses

9.

Type of expenses reimbursed in £
This year
Last year		 Type of expenses reimbursed in £
This year
Last year		 Type of expenses reimbursed in £
This year
Last year
Travel 31.50
638.68
Other 141.00
508.80
Total 172.50
1,147.48
Number of trustees reimbursed for expenses: 2 (8)
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
61,134
Investment income
714
Total
61,848
EXPENDITURE ON
Raising funds
Raising donations and legacies
316
316
Charitable activities
Mountain rescue work
30,912
Total
31,228
NET INCOME
30,620
RECONCILIATION OF FUNDS
Total funds brought forward
187,367
TOTAL FUNDS CARRIED FORWARD
217,987		 Restricted
fund
£
11,053
-
11,053
274
274
5,209
5,483
5,570
38,132
43,702
Total
funds
£
72,187
714
72,901
590
590
36,121
36,711
36,190
225,499
261,689

continued...

Page 13

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

10. TANGIBLE FIXED ASSETS

Short
Rescue
Plant &
leasehold
equipment
machinery
£
£
£
COST
At 1 January 2021
16,561
59,776
17,386
Additions
4,765
760
-
At 31 December 2021
21,326
60,536
17,386
DEPRECIATION
At 1 January 2021
1,171
44,675
4,980
Charge for year
1,007
3,966
3,101
At 31 December 2021
2,178
48,641
8,081
NET BOOK VALUE
At 31 December 2021
19,148
11,895
9,305
At 31 December 2020
15,390
15,101
12,406
Motor
Computer
vehicles
equipment
Totals
£
£
£
COST
At 1 January 2021
67,439
4,776
165,938
Additions
-
-
5,525
At 31 December 2021
67,439
4,776
171,463
DEPRECIATION
At 1 January 2021
58,276
3,866
112,968
Charge for year
2,291
227
10,592
At 31 December 2021
60,567
4,093
123,560
NET BOOK VALUE
At 31 December 2021
6,872
683
47,903
At 31 December 2020
9,163
910
52,970		 Short
Rescue
Plant &
leasehold
equipment
machinery
£
£
£
COST
At 1 January 2021
16,561
59,776
17,386
Additions
4,765
760
-
At 31 December 2021
21,326
60,536
17,386
DEPRECIATION
At 1 January 2021
1,171
44,675
4,980
Charge for year
1,007
3,966
3,101
At 31 December 2021
2,178
48,641
8,081
NET BOOK VALUE
At 31 December 2021
19,148
11,895
9,305
At 31 December 2020
15,390
15,101
12,406
Motor
Computer
vehicles
equipment
Totals
£
£
£
COST
At 1 January 2021
67,439
4,776
165,938
Additions
-
-
5,525
At 31 December 2021
67,439
4,776
171,463
DEPRECIATION
At 1 January 2021
58,276
3,866
112,968
Charge for year
2,291
227
10,592
At 31 December 2021
60,567
4,093
123,560
NET BOOK VALUE
At 31 December 2021
6,872
683
47,903
At 31 December 2020
9,163
910
52,970		 Short
Rescue
Plant &
leasehold
equipment
machinery
£
£
£
COST
At 1 January 2021
16,561
59,776
17,386
Additions
4,765
760
-
At 31 December 2021
21,326
60,536
17,386
DEPRECIATION
At 1 January 2021
1,171
44,675
4,980
Charge for year
1,007
3,966
3,101
At 31 December 2021
2,178
48,641
8,081
NET BOOK VALUE
At 31 December 2021
19,148
11,895
9,305
At 31 December 2020
15,390
15,101
12,406
Motor
Computer
vehicles
equipment
Totals
£
£
£
COST
At 1 January 2021
67,439
4,776
165,938
Additions
-
-
5,525
At 31 December 2021
67,439
4,776
171,463
DEPRECIATION
At 1 January 2021
58,276
3,866
112,968
Charge for year
2,291
227
10,592
At 31 December 2021
60,567
4,093
123,560
NET BOOK VALUE
At 31 December 2021
6,872
683
47,903
At 31 December 2020
9,163
910
52,970		 Short
Rescue
Plant &
leasehold
equipment
machinery
£
£
£
COST
At 1 January 2021
16,561
59,776
17,386
Additions
4,765
760
-
At 31 December 2021
21,326
60,536
17,386
DEPRECIATION
At 1 January 2021
1,171
44,675
4,980
Charge for year
1,007
3,966
3,101
At 31 December 2021
2,178
48,641
8,081
NET BOOK VALUE
At 31 December 2021
19,148
11,895
9,305
At 31 December 2020
15,390
15,101
12,406
Motor
Computer
vehicles
equipment
Totals
£
£
£
COST
At 1 January 2021
67,439
4,776
165,938
Additions
-
-
5,525
At 31 December 2021
67,439
4,776
171,463
DEPRECIATION
At 1 January 2021
58,276
3,866
112,968
Charge for year
2,291
227
10,592
At 31 December 2021
60,567
4,093
123,560
NET BOOK VALUE
At 31 December 2021
6,872
683
47,903
At 31 December 2020
9,163
910
52,970
15,390 15,101 12,406
Motor
Computer
vehicles
equipment
Totals
£
£
£
67,439
4,776
165,938
-
-
5,525
67,439
4,776
171,463
58,276
3,866
112,968
2,291
227
10,592
60,567
4,093
123,560
6,872
683
47,903
9,163 910 52,970

continued...

Page 14

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
VAT
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
13.
MOVEMENT IN FUNDS
At 1/1/21
£
Unrestricted funds
General fund
77,987
Trustees Reserve
90,000
Fixed Asset Reserve
50,000
217,987
Restricted funds
Resilience Project
43,702
TOTAL FUNDS
261,689
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
59,332
Restricted funds
Resilience Project
-
TOTAL FUNDS
59,332		 31/12/21
31/12/20
£
£
1,057
498
31/12/21
31/12/20
£
£
1,500
4,500
Net
movement
At
in funds
31/12/21
£
£
9,899
87,886
-
90,000
-
50,000
9,899
227,886
(5,715)
37,987
4,184
265,873
Resources
Movement
expended
in funds
£
£
(49,433)
9,899
(5,715)
(5,715)
(55,148)
4,184
31/12/20
£
498
31/12/20
£
4,500

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continued...

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1/1/20
in funds
£
£
Unrestricted funds
General fund
57,367
30,620
Trustees Reserve
90,000
-
Fixed Asset Reserve
40,000
-
187,367
30,620
Restricted funds
Resilience Project
38,132
5,570
TOTAL FUNDS
225,499
36,190
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
61,848
Restricted funds
Resilience Project
11,053
TOTAL FUNDS
72,901		 Transfers
between
At
funds
31/12/20
£
£
(10,000)
77,987
-
90,000
10,000
50,000
-
217,987
-
43,702
-
261,689
Resources
Movement
expended
in funds
£
£
(31,228)
30,620
(5,483)
5,570
(36,711)
36,190		 At
31/12/20
£
77,987
90,000
50,000		 At
31/12/20
£
77,987
90,000
50,000
217,987
43,702
261,689
36,190

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Trustees Reserve
Fixed Asset Reserve
Restricted funds
Resilience Project
TOTAL FUNDS		 At 1/1/20
£
57,367
90,000
40,000
187,367
38,132
225,499		 Net
movement
in funds
£
40,519
-
-
40,519
(145)
40,374		 Transfers
between
funds
£
(10,000)
-
10,000
-
-
-		 At
31/12/21
£
87,886
90,000
50,000
227,886
37,987
265,873

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continued...

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Notes to the Financial Statements - continued for the Year Ended 31 December 2021

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 121,180 (80,661) 40,519
Restricted funds
Resilience Project 11,053 (11,198) (145)
TOTAL FUNDS 132,233 (91,859) 40,374

Designated Funds

The Trustees Reserve has been maintained at £90,000, reflecting approximately three years' running costs, to provide a safeguard against sustained loss of donations income and/or unforeseen major items of expenditure.

£50,000 is set aside in the Fixed Asset Reserve to provide for future replacements.

Restricted Funds

As at 31st December 2021 the Resilience Project had a reserve fund of £37,987 (2020 £43,702). The net book value of capitalised expenditure amounts to £28,047 (2020 £27,256). Capital expenditure is depreciated over it's useful life.

The total remaining cash at 31st December 2021 amounts to £9,940.

14. RELATED PARTY DISCLOSURES

J S Winder (Building & Roofing) Ltd

A company owned by Mr Jason Winder, who is a trustee of the charity.

The charity paid for works undertaken in the leasehold premises. The total amount paid by the charity to J S Winder (Building & Roofing) Ltd during the year was £4,764.68 excluding VAT.

No amounts were owing by or to the charity at the year end in respect of these services.

Page 17

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

31/12/21 31/12/20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 4,924 10,030
Gift aid - 2,576
Legacies - 40,000
Grants 43,160 15,290
Collecting boxes 754 652
Service station collections 10,158 3,639
58,996 72,187
Investment income
Deposit account interest 336 714
Total incoming resources 59,332 72,901
EXPENDITURE
Charitable activities
Driver training 1,240 892
Water training - 272
Winter training - 999
First Aid training 733 2,070
Drone training 2,083 -
Rescue equipment 15,020 366
First aid 5,053 3,390
Radios 257 1,373
Alert communications 260 520
Clothing - 2,715
Water rescue 3,004 118
Drones 360 -
Travelling 32 156
Motor expenses 7,604 3,937
Depn of rescue equipment 3,965 5,034
Depn of motor vehicles 2,291 3,054
41,902 24,896
Support costs
Management
Rent 150 150
Rates and water 241 71
Insurance 1,975 1,653
Light and heat 1,370 989
Telephone 745 783
Carried forward 4,481 3,646

This page does not form part of the statutory financial statements

Page 18

KIRKBY STEPHEN MOUNTAIN RESCUE LIMITED

Detailed Statement of Financial Activities for the Year Ended 31 December 2021

31/12/21 31/12/20
£ £
Management
Brought forward 4,481 3,646
Postage and stationery 139 130
Subscriptions 35 35
Sundries 863 1,255
Repairs to property 2,039 1,004
Advertising 57 368
Professional Fees 1,200 -
Computer running costs 95 168
Depn of short leasehold 1,008 770
Depn of plant & machinery 3,101 4,135
Depn of computer equipment 228 304
13,246 11,815
Total resources expended 55,148 36,711
Net income 4,184 36,190

This page does not form part of the statutory financial statements

Page 19