BUXTON MOUNTAIN RESCUE TEAM FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Registered Charity No. 1153507 BUXTON MOUNTAIN RESCUE TEAM INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES 8AL4NCE SHEET STATEMENT OF CASH FLOWS 10-17 NOTES TO THE ACCOUNTS BUXTON MOLINfAIN RESCUE TEAM Report of the trustees for the year ended 3151 Deeember 2024 The trustees present iheir annual report and financial statements of the charity for the year ended i I" December 20?4. The financial statements haN'e been prepared in accordance with ihe accounting policies set out in note I to the accounts and compli. ii'ith ihe charily S trust deed, the Charities Act 201 l and Accounting and Reporting by. Charities: Statement ot" Recommended Practice applicable to charities preparing their accounls in accordance V*'ith the Financial Reporting Standard Applicable in the UK and Republic of Ireland published (FRS 102) (effective l January 2019). Objectives and activities Aims The strategic aim of Buxton Mountain Rescue is: 'Sa￿ing lives in wild and remote places,, via the provision of a volunteer-based search and rescue service in the UK, working alongside the Police and other emergenci services. The trustees confinn that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charit) s aims and objectives, in planning future activities, and setting the policies lor the )'ear. A revieiv of our achievements and performance: How our activities delivered public benefit Buxton Mountain Rescue Team maintained an emergency search and rescue service available to all members of the publiL ?4 hours a daj. for each of the 365 days of 2024. During that period the Team responded to 96 call out requests ihroughout its designated area and sometimes beyond. The team led the provision of emergenc), first aid on 20 of these call outs. It operated across a wide variet), of remote lerrains including water: crag and moor, in all seasons and all weathers and at all times of the day and night. To deliver this service. the team maintained an active hill going membership of 68 with a further 20 team members providing support services. An additional 7 prospective members are undergoingy training to ultimately join iheir ranks. Of the 68 qualified, hill going members, 43 are accredited as MREW Casualty Carers l Remote Rescue Medical Technicians. 133 team training events were undertaken during the year to ensure operational effectiveness as well as numerous other specialist training evenls undertaken by specialist groups within the team e.g. ater. crag. As part of its operaiional capability the team has maintained a full drone-based search team and also supports a search dog & handler: these assets have at times been deployed outside the Team s norn]al operating area in support of national search and rescue efforts. It is also noteworthy that beLause of training reCeI￿,ed, several ieam members have been able to assist with accidents and medical emerg)encies in their day to day lives. In addition to our operational commitments. the ieam also engaged with the local community in a wide variety of other activities. These included proi'iding educational talks and demonstrations along with guided tours of our bases to Cubs, Scouts and School Groups, Wl, Rotary Club and a number of Rambling and Outdoors Clubs. The Team also attended a wide variety of communit), events. including several Fairs and Fetes. The Team provided assistance wilh marshallingy and communications in support of a number of larger scale local community and sporting events including, (amongst others) Chatsworth Country Fair. the Buxton Half Marathon and a number of fell races. The Team also supported several other organisations with their events and fundraising, BUXTON MOUNTAIN RESCUE TEAM including the Dove Holes Community Bonfire: and the Buxton Carnival. Financial rei'ieiTr' Total income increased slightlv to £99.i44 during 2024 (£81 ?75 in 2023). Income from Donations and Lecryacies increased in ?0?4 to £56.164 (£50.Oi8 in ?023) there was an increase in income froin Tradino Activities. up at £J2.665 in 2024 (£22.40? in 2023). Cash balances dccreased slightly. dO￿n to £325,866 in 2024 (£336,788 in 2023). This was follow'ing the refurbishment of a team N'ehiclc" expenditure was £94,999 in 2024 versus £69.272 in 2023. The charity increased net reserves b), £4.545 in 2024. Investment powers and policy The trustees, having regard to the liquiditv. requirements of operating the charity, have kept available funds in deposit accounts. That said. trustees discussed on several occasions the impact of Inflation and Investment Risks on the real value of the Team s funds. In 202J we regularly discussed the fact that the rale of inflation notably exceeded the rates of inierest paid on the Team's funds and it w&s noied that, as a result. the bui'ing POV¥'er of ihe Team s funds was decreasing steadily. Trustees also considered other investment options: and the need for professional advice if these were to be considered in more delail. However. given planned future expenditure, and the liquidity requirements to meet these. and mindful of the volatility of Investment markets. the Trustees elected to relain funds in Cash deposits io try and avoid addilional investment risks in the shorter tenn. Reserves polic), and going concern The balance held in unrestricted rese￿,eS at ilst December 2024 was £289,692 of which £247,481 are t-ree reserves after all0￿,Ing for funds tied up in fixed assets. The Charity's main source of income is donations. fundraising and grants. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and: consequentl>. the accounls do not iiiclude any adjustments that would be necessary if these sources of income should cease. The trustees aim to establish and maintain free reserves in unrestricted funds at a level which equates to approximately 3 months of unrestricted charitable expenditure, plus additional funds for planned capital expenditure projects in the shorter tenn. The trustees consider that this level Vw'ill provide su￿1Clent funds to respond to applications for grants and ensure that support and governance costs are covered. The trustees consider that the charity is a going concern. Ans, reliance on grant funding is managed through a flexible approach to activities and project delI￿ery. Risk management The trustees have aliia)'s rei'iewed Operational Risks in detail. They have also started to look at the various risks facing the leams existing funds in more detail. As noted earlier the main perceived risks to capital during the current period are Inflation Risk, and Inveslment Risks. To attempt to counter these risks the trustees have taken steps to ensure all funds on deposit are fully covered by the Financial Services Compensation Scheme (FSCS). and have moved funds to new accounts. ii.here practical. lo obtaiii higher rates of interest on Team deposits. BUXTON MOUNTAIN RESCUE TEAM Plans for Future Periods The team is currentl!, conducting the refurbishment of its much loN'ed and highly capable Land Roiier Defender. Our 4WD Tr￿lS11 i'an also needs to be replaced and a i'ehicle has been sourced from MAN ready to k outfilted with ihis in mind. It is hoped the ne￿ ￿'ehIcle will be in service in the Spring / Siiminer ot" ?0? j. Our rolling. strategic 10-J'ear plan ii'ill be reviewed in the light of these current, capital- intensiN'e projects. Structure? governance and management Buxton Mouiitain Rescue Team is a Charitable Incorporated Organisation governed by its constitution dated ??nd August ?0 l i and registration as a Charitable Incorporated Organisation nd number l153i07 I￿1th ihe Charit), Conimission on ?2 August 201). Appointment of trustees Trustees are generall). elected to their posts following a vote of eligible ieam members at a properly convened Annual General Meeting (AGM), or at an Extraordinary General Meeting (EGM). Trustee induction and training Following the appointment of Truslees in March 2023, all trustees were provided with a basic overview of the responsibilities and dulles of trustees and signw>sted to additional resources and publications via the Charity Commission: and other trustee organisations. Reference and administrative information Charitable Incorporaied Organisation Name: Buxton Mountain Rescue Team. Charitable Incorporated Org)anisalion Number: 1153507. Date Regyistered: 22 August 2013 Trustees Neil Walerhouse (rcsigned Ma), 2024) Constance Royle (resigned May 2024) Michael Clarke Andrew Humberslone David Bow'en John Price Dave Goodman (r¢signed May 20?4) Keith Birkitt (resigned May 20?4) Rick Mobbs (resigned Ma), ?024) Neil Carruthers Thomas Parker (appointed Ma), ?0?4) Principal Office 8A Hallsteads Dove Holes Buxton Derbyshire SK17 8BJ BUXTON MOUNTAIN RESCUE TEAM Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester MII 3TQ Bankers Hampshire Trust Bank 55 Bishopsgate London EC?N JAS Royal Bank of Scotland J6 St Andre￿ Square Edinburgh EH2 2YB Virgin Monev Business Banking Jubilee House Gosforth Newcastle - upon - Tyne NEJ 4PL GB Bank 73 Brook Street Mayfair London WIK4HX OakNorth Baiik 57 Broadwick Stie¢t London Wl 9QS Recognise Bank Augustine House 6a Austin Friars London EC2N 2HA BUXTON MOUNTAIN RESCUE TEAM Trustees, responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trustees annual report and financial statements in accordance Mith applicable law and United Kingdom Accounting Standards (United Kingdom GenerallN" Accepied Accounting Practice). The law applicable lo charities in Engyland and Wales requires the charity trustees to prepare financial statements for each ￿ear ￿'hICh giN'e a irue and fair view of the state ot" affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements. the trustees are required to: Selcct suitable accounting principles and then apply them consistenili,: ObserN'e the meihods and principles in the applicable Charities SORP: Make judgmenls and estimates that are reasonable and prudent; State wheiher applicable accounting standards have been followed, subject to any material departures ihal must be disclosed and explained in the financial statements; Prepare the tinancial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with rcasonable accurac) at any time ihe financial position of the charily and to enable them to ensure that the financial slaiements compl) ￿1th the Charities Act 2011, Ihe applicable Charities (Accounts and Reports) Regulations. and the provision of the Trust deed. They are also responsible for safeguarding the asseis of the chariiy and taking reasonable steps for the prevention and detection of fraud and other irregularities. Ih Approved by the Irustees on l O April 2025 and signed on their behalf by: John Price Chair INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BUXTON MOUNTAIN RESCUE TEAM REGISTERED CHARITY NO. 1153507 st I report on the accounts of the charity. for the year ended 31 December 2024 which are set out on pages 7 to 17. Respective Responsibilities of Trustees and Examiner The charitv s trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 14412) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is preparing accrued accounts and l ani qualified to undertake the examination by being a qualified member of the Association ol Chartered Certified Accountants. It is my responsibility to: Examine the accounis under section 145 of the 201 l Act. follow the procedures laid dow'n in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. and To state whether particular matters have come to my attention. Basis of Independent Examiners Report My examination ￿'aS carried out in accordance with the General Directions given by the Charity Commission. An examination includes a reviev¥' of the accounting records kept by the charity and a comparison of the accounts presented V¥'ith 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 consequentl), no opinion is given as to whether the accounts present a '"true and fair & lev¥ ' and the report is limited to those matters set out below. Independent Examiner's Statement In connection with my examination. no matter has come to my attention: ( l ) which giN'es me reasonable cause to beliei'e that in any material respect the requirements: to keep accounting records hav¢ in accordance with section 130 of the 2011 Act; and to prepare accounts which accord V¥ith the accounting records and to comply with the accounting requirements of the 2011 Act, have not been met: or (2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: AM King FCCA Community Accountancy Senlice Ltd The Grange, Pilgrim Drive, BeswicL Manchester, M l 13TQ Ih Date: 10 April 2025 BUXTON MOUNTAIN RESCUE TEAM STATEMENT OF FINANCIAL ACTMTI FOR THE YEAR EMDED 310ECEMBER 2024 INCLUDING INCOME AND EXPENOITURE ACCOUNT Totsl Fund5 Total Funds Year Ended Year Endèd 31 R•stri¢••d 31 D•c•mbèr D•c*mber Funds 2024 2023 Unre8trlc*d Funds Further Detahls Income froffl.. Donations and legacies Charitsble Athvities Olher Trading Aciivities Bank Interest Income 13} 141 15) 56.164 56,164 1,456 32,665 9.237 22 99,544 50.038 1,881 22,402 6,384 570 81.275 1.456 32.665 9.237 22 98.088 Total 1.456 Expefiditurfj on-. Raising Funds Charitable ACtivit￿S Other Totsl 16} 161 16) 16.773 76.725 16.773 78,226 3.(X)6 66,248 18 69,272 1,501 93,498 1.501 94,999 Nèt Incomollexpanditure) 4,590 1451 4,545 I2,(￿3 Transfers ttheen funds 1171 Net movernent in funds 4.590 1451 4,545 12,003 R8conclllatSon of funds Total funds broughl fO￿ard Totsl funds carrled forward 1171 1171 387.102 391.692 765 720 387.867 392.412 375,864 387.867 The statemenl of [￿8￿￿al activib.es indudes all gains arNI losses in ts year. All i￿lm￿￿J r88oufl￿ and Tes(xJrces expended derive fr(m continuing ￿h"VIbeS. The r￿te$ on pa9e$ 10 to 17 fom part oflhese au￿nts. BuKfoN MOUNTAIN RESCUETEAM BAL4NCE SHEEf AS AT 310ECEIABER 2024 Notes Fixed a¥s•ts: Tangible asseis Total fixed assets 42.211 42,211 32,357 32.357 Current assets: Slocks Debtors Cash at Bank & in Hand Total current asseis 112) {131 25258 325.866 351.124 19,729 336,788 356.S17 Liabllitles.. Cfedrtors.. Amounts lalling due wthin one lear {141 923 1,007 Net current assets or liabilrties 350.201 355.510 Totsl assets kss current Ik8biliknes 392.412 387,867 Creditors.. Amounis falling du8 after Ihan ￿ year Provisions for liabilities 1161 Totsl net assets or Ilabllltles 392,412 387,867 The funds of the ¢harrfy'. Restricted income funds 117) 720 765 Unrestricted income funds (17) 391.692 387,102 Totsl charity fvnds 392,412 387.867 Approved on behalf of the Trustees Management Committee Mithael Clarte T￿sU Date.. 10th April 2025 The noks on pages 10 to 17 forn part of these accwnts. 8UXTON MOUNTAIN RESCUE TEAM Slatemgnt ol Cash F￿5 for the year •nded 31 Dec•mbpr 2024 Reconclliatlon of net movement In fund5 to net￿$kn fiow frL*n Operati￿ ￿l¥It16 Y¢4r Ended Year Ended 31 31 De¢tmber De¢wnber 2024 2023 Net Movement in funds Add back depreciation Deduct investrnent income Decrea5ellincreasel in stocks Decrease/lincreasel in debtors Increaselldecreasel in creditors 4.545 16.022 19.237) 12.￿3 23,698 {6.3841 15.529} 1841 1.672 Net cash used in operatln6 artivities 5.717 31,027 Cash flows from Investment aclivities: Interest Purchase of fixed assets 9.237 125.8761 Net cash provided by invostln9 athilks 116.6391 Increaselldecwsel in cash a￿1 cash equlva￿nts duriThJ the year 110.922} 37,411 Cash and cash equivalents brlwhl fowdrd 336.788 299,377 C¥$h and cash •quIva￿nts rArried fom 325,866 33Q78B BUKfoN MouNfAIN RESCUE TEAM 10 110￿ to the a¢counts l. A¢¢ountlng pollcles lal Basis of P￿paratIon and assessment of goln8 coI)¢erii The account5 (financial statements) have been prepared under the historical cost convention with items iecognised at C05t or transaction value unless otherwise stated in the relevant notes to these accounts. The financial st3tement9 have been prepared in accordano wtth the Statemeni of Recommended practi￿.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol lieland IFRS 1021 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FR5 1021 and the Charities Act 2011. The charity constitutes a public benelit enlity a5 defined by FRS 102. The trustees consider that the¥e are no maierial uncertaiThties aLKJut the charity's ability to continue as a going concem. Ibl Fund$ $tructure Rest¥icted funds are funds which are to be used in accordance with specifK restrictions imp)sed by the donor Of trust deed. There are 4 restricted funds. Unrestricted income funds comprise ihose funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted lunds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. Further detai15 of each fund ale disclosed in note 17. Icl Income retognrtion All income is recognised once the charity has entitlement to the income. Tt 15 probable that the income will be received and the arnount of income receivable can be measured feliably. Donation5 are recognised when the charity ha5 been notified in writing of both the arnount and settlement date. In the event that a donation is subjeci to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recogn*sed until etther those conditions are fully met. orthe fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity- this is normally upon notification of the inteiest paid or payable by the bank. Dividend5 are recognised once the dividend has been declared and notification has been ￿ceiVed of the dividend due. Idl Expenditure Re￿8ftitiOn abilities are ￿CogniSed as expenditure as soon as there is a legal or constructive obligatM)n committing the charity to that expenditure. it is probable that settlement will be required and the amount of the Obl￿atIon can be measured All expenditure 15 accounted for on an accruals basis. All expenses including 5UPPOrt costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note If) below. lel Irrecoverable VAT Irrecoverable VAT is charged against the expenditure headin8 for which it wa5 incurred. lfj Allocation of support and goverrrante tosts Support costs have been allocaied between governance costs and other support cosis. Governance costs comprise all cost5 involving the publie accountsbility of the charity and it5 compliance with regulatM)n and good praclice. These costs include costs related to independent examination and legal fees together with an apportionment of ovefhead and support Costs. Governance costs and support costs relatingto charitable artivities have been 3PPOrtioned based on type of expense. The allocation of sUPPOrt and governance cost5 is analysed in note 8. (zl Costs of raising fvnds The costs of raising funds consists of activities and advertisin8. Ihl Charitable Adlyttles Costs of charitable activf(ies include governance costs and an apportionment of 5UPPOrt costs as shown in note 7. BUXTON MOUPUAIN RESCUETEAM li lil Tangible fixed assets and depreciation All assets costing more than £5￿ are capitalised 3niJ Valued at historical cost. Depreciation 15 charged onthe following basis.. Motor Vehicles (Plant & Machinery) Equipment 10Vo on o15W10% cffi cost Trustees have made the decision ihat asset5 purchased from grant funding will not be capiralised. Ul Reallsed galns and losses All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and on investments are calculated as the dIffere￿e beiween sales proceeds and their opening carrying value ortheir purchase value if acquiied subsequent to the first day of the financial year. Un￿alised galns and losses are calculated as the difference between the fair value at ihe year end and their varying value. Realised and un￿aliSed investrnent gains and losses are combined in the Statement of Financial Activitie Ikl Penslons The charity currently does not have any employees. 111 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. PrepayTnents a￿ valued at the amount prepaid net of any tfade discounts due. Iml Creditor5 and provisions Creditors and PTovisions are recognised where the charity has a present obligation resulting from a past event that Wtll probablv result in the tfartsfer of funds to a third party and ihe amount due to settle ihe obligatM)n can be measured or ests"mated reliablv. Creditors and provisions ale normally recogni*d at their settlement amount after allownE for anytrade discounts due. 2. Related party transactions and Intstees. expenses and remunerntlon The trustees all give freely their time and expertise without any form of fernuneration or other benefit in cash or kind Expenses paid to the trustee5 in the year totalled £nil12023= £nill. 3. Donatlons and Legacies Unrtstrlct¢d R•strl¢t•d Total Funds Total Fund5 Y￿r End•d Year End•d Yèar Ended 31 31 D8cember Year Ended 31 31 December Dècembèr 2024 2024 December 2024 2023 Donations Gift Aid 51.717 4,447 56.164 51.717 4.447 56.164 43.010 7,028 50,038 Previous reporting period Unrestrl¢ttd R•strl¢tsd Y•ar Ended Yèar Ended 31 31 Dgcember Year Ended 31 December 2023 2023 DeCeM￿r 2023 Tolal Fun Donations Gift Aid 43.010 7,028 50.038 43.010 7.028 50,038 8uxroN MOUNTAIN RESCUE TEAM 4. Ineom• from charitats￿ aelbvltles Unr¢sirlct¢d R•8tri¢t•d Totsl Funds Tolal Funds Year En( Year End Year Ended 31 31 DKen*er Year End￿ 31 31 Oec•mber D•¢em￿r 2024 2024 tk¢•mber 2024 2023 Restricted grants.. Derbyshire County Counal High Peak Grants Unrestricted orants.. Bingham Trust 1.2C6 250 250 1,881 1.881 1,456 1.456 Previous reporting period Unfestrlcted R•stFlcted Total Funds Y•ar Ended Yeor Ended 31 31 December Year Ended 31 Dtcember 2023 2023 0ocemb•r 2023 Unreslrict8d grants". Bingharn Trust 1,881 1,881 1.881 Bu￿ON MOUNTAIN RESCUE TEAM 13 5. Income Irom othertradlng a¢tlviiies Unrestrkted Restrictod Totsl Funds Toi*l Fund$ Year Ended Year Ended Yèar Endèd 31 31 D￿ember Year Ended 31 31 December D¢c•mber 2024 2024 December 2024 2023 Fundraising Events Sale of Merchandise Sale ol Assels 31.471 1.174 20 32.665 31.471 1.174 20 32,665 20,739 22,402 Previous reporting period Unrnstri¢t¢d R¢strl¢ted Totsl Funds Year Ended Y•ar End•d 31 31 December Year Endod 31 December 2023 2023 D¢¢¢mber 2023 Fundraising Events Sale of Merchandise 20.739 1.663 22.402 20.739 1.663 22,402 6. Expendlture Yèar Endpd Yvr Ended 31 31 D•cembttr RK¢ Expenditure on raisingfvnds: Goods lor Resale Fundraising Costs Website Media & Publicity 4,2C#) 6,727 5,561 285 16.773 4,200 6,727 5,561 285 16,773 95 500 573 3,or Expendlture on charitsble aclivths: EmployTnent Costs Telephone Travel Costs Training Operational Costs Communicah'on Consum8bles Medical & First Costs Drone R¢Jnning Costs Refreshments Vehicle Running Costs Minor Equipment ITCosts Gifts Repairs and Maintenan Subscriptions Bank & Finance Charges Gardening Heal & Light Rates & Waler Waste Oiswsal Insurance Govemance Post. Printing & Stslion Depreciation 2.118 795 1.793 145 3,108 943 2.879 301 7,392 8.873 605 69 4.167 1,(￿5 1,C65 563 1.956 2,050 1.903 348 6.585 27.W 650 193 3.529 370 1,510 580 2.345 201 159 3,488 925 874 16.022 78.226 563 1.956 2,050 1,W3 348 6.585 27,964 650 193 3.529 370 1,510 580 2.345 201 159 3.488 925 874 16,022 78.226 717 420 2.269 120 3.689 1.004 23,698 66.248 Oth•r expendlture: Sundry 18 18 69.272 94.999 94,999 BUXTON moUNT￿N RESCUE TEAM 6. Empenditure Ywr Enthd 31 DKember 2024 Year Ended 31 D¢c*mb•r 2023 Restricted expenditure Unrestricted expenditure 1.501 93.498 5,798 63.474 69,272 7. Analysls of expendlture on thorStable activits As per note 6. 8. Allotatlon of governa￿e supfvwxt costs The breakdowr¥ of support costs and how ihe5e were allocateil between governance and other support costs is shown below.. Gow•l &pport Gov¥mance 200 Totsl 2024 Bos15 of apportlonffleni 2CQ tyF* of expense 725 of eX￿se Y25 Professional Fees ACcoun￿ncY Fees 725 725 200 Pievious reporting period General Support 35 Governance Total 2023 Basits of •pportionm•nt 35 type of exF￿￿e 725 lyTr* of exp￿ 760 Professional Fees Accountancy F8es 725 725 35 9. Analysis of stsff costs Year Endod Year Ended 31 31 Dècember Wages and Salaries Redundan¢y Holiday Pay Accrual Swal Security Costs Pension Costs Charitable Activities Support Costs The average number ol employees during the year was nil12023.. nill. The chaTty considers its key management ￿r$I￿ne1 comprises the trustees. The totsl employment benefits. including employei pension contributions of the key management personnel were £nil12023: £nill. 10. Independent Examlner Fees Year Ended Y•ar Ended 31 31 De¢•mbor December 2024 2023 Independent Examination Fees 725 725 725 725 BUXTON MOUNTAIN RESCUE TEAM 15 11. Tangib￿ Fixèd Assèts Plant and Machin•ry Equiwmnt Tot¥1 Cost At l January 2024 Addition5 At 31 t)ecember 2024 180.363 248.462 25.876 274,338 25.876 93,975 180.363 Depreciatlon At l January 2024 Charge for Year At 31 December 2024 150,212 9.058 159.270 65.893 6.964 72,857 216.105 16.022 232,127 NE[ BOOK VALUE At 310ecember 2024 21.093 30.151 21.118 2.206 42,211 32.357 At 31 Decernber 2023 12. Stocks The charity does not hold stocks of any items. 13. Analysis of dèbtors 2024 2023 Debtors Prepayments 21.033 4.225 25.258 14.9% 4.733 19.729 Debtors related to unrestrbcted fvnds and 2024 and 2023. 14. CrÈdttors: zmounts falllng due wlthhk one year 2024 Other creditors Accruals 73 934 1,007 923 923 15. Deferred Incon The CIO did not have any defeffe(l InC￿e at ￿lod ￿d. 16. Creditors: amounts falling due after than one y¥ar 2024 2023 Provisions for liab11￿.es BUXTON Moul￿AlN RESCUE TEAM 16 17. Analysls of charllable funds Analysls of movements in unrestri¢tsd fvnds Balance at 31 December 2024 8alance at 1 Incoming January 2024 Resour￿¥ Resour¢•s Exp¢rtd Transfus Gener81 Fund Oesignaled Funds 277.102 110.O¢X) 387.102 98.088 {93.4981 8.000 {8.1)CKJI 289.692 102.000 391.692 98,088 193.4981 Prevlous reportlng period Balance at 31 December 2023 8•lance at 1 Incoming Janu•ry 2023 R•sour¢•s R¢souTc Expended TvanBf• General Fund Designated Funds 9.301 81.275 163.4741 1110.rJ)01 110.000 277.102 110,000 387,102 369.301 81.275 {63,474} Name of unrnstfi¢ted fund: General Fund Designated Funds Dos¢riptlon. naiurn and Pury￿ of th• fund The Iree reserves" after alknwng frjr all designatgj fiwK15 For firture vehicle uFgrades and replactments Anatysls of mo¥•mants In r•strlct•d fvnds Balance at 31 December 2024 Balance at 1 Incomlng January 2024 Resources Expended TTan$f•rs WasherlDryer Derbyshire County Council High Peak Grants ProFctor & Screen 720 720 1.206 250 11,2061 12501 1451 11,501} 45 765 1,456 720 Prevlous reporting perlod Balance at 31 Decemb•r 2023 Balanc• at 1 Incomlng January 2023 Resources Expended Transfers Radios Waler Medical WasherlDryer Projector & Screen Foundation Derbyshi Clothing 2,264 2.091 (2.2641 {2,0911 {4871 720 45 87 720 45 1871 18691 15.7981 6.563 765 BUXTON MOUNTAIN RESCUE TEAM 17 17. Analysis of c?￿rItIble funds Nam• of r•strict¢d fund= Des¢riptlon, naluTe and purpose ol the fund Wè5herlDryer Derbyshire County Council High Peak Grants Projector & Screen for the wrchase of a washerld for the Ukyjate rf the IT fa01￿e5 r￿M for a spao shelteT for the purchase of a pr(iector and gyeen 18. Analysls of net assets belween fvnds Unrèstrfcted Deslgnated funds funds Regtrlcted funds Total 2024 Tangible fixed assets C8sh 8l bank and in hand Other net current asselsl{liatx'lith"esl Creditors of more than one year Totsl 42.211 223.146 24.335 42.211 325,866 24.335 lo2.￿0 720 289.692 102.000 720 392,412 Pre¥￿u9 reporting period Unr•strlct•d D¢slgnaW R•strlct•d funds funds fund5 Total 2D23 Tangible fixed assets Cash at bank and in hand Other nel current assetsiiisabiiths) Cre¢JitOfS of more tr￿n one year Total 32,357 336.023 18.722 32,357 336,788 18.722 765 277.102 110.000 765 387.867 19. Financial lrtstrumertts The charity onty has financial asseis and liaknlilies of a kind ihat qualify as basic finarKi81 ￿trfftnts. Ba5K financ381 instruments are initially recognise