BUXTON MOUNTAIN RESCUE TEAM
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Registered Charity No. 1153507
BUXTON MOUNTAIN RESCUE TEAM
INDEX
| PAGE NUMBER 1 - 5 6 7 8 9 10 - 17 |
CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS NOTES TO THE ACCOUNTS |
|---|---|
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BUXTON MOUNTAIN RESCUE TEAM
Report of the trustees for the year ended 31[st ] December 2025
The trustees present their annual report and financial statements of the charity for the year ended 31[st ] December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and 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 published (FRS 102) (effective 1 January 2019).
Objectives and activities Aims
The strategic aim of Buxton Mountain Rescue is: “Saving 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 emergency services.
The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives in planning future activities and setting the policies for the year.
A review 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 public 24 hours a day for each of the 365 days of 2025. During that period the Team responded to 102 call out requests throughout its designated area and sometimes beyond. The team led the provision of emergency first aid on 22 of these call outs. It operated across a wide variety of remote terrains 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 62 with a further 28 team members providing support services. Of the 62 qualified, hill going members, 35 are accredited as MREW Casualty Carers / Remote Rescue Medical Technicians. The Team trained on average 3 times a week throughout the year to ensure operational effectiveness and to maintain specialist capabilities e.g. water, crag. The team also maintained additional, specialist assets comprising a full drone-based search team and a search dog & handler to support these incremental capabilities which have at times been deployed outside the Team’s normal operating area in support of national search and rescue efforts. It is also noteworthy that because of training received, several team members have been able to assist with accidents and medical emergencies in their day to day lives.
In addition to our operational commitments, the team also engaged with the local community in a wide variety of other activities. These included providing educational talks and demonstrations along with guided tours of our bases to Cubs, Scouts and School Groups, WI, Rotary Club and a number of Rambling and Outdoors Clubs. The Team also attended a wide variety of community events, including several Fairs and Fetes. The Team helped with marshalling and communications in support of several larger scale local community and sporting events including (amongst others) Chatsworth Country Fair, the Buxton Half Marathon and numerous fell races.
The Team also supported several other organisations with their events and fundraising, including the Dove Holes Community Bonfire, and the Buxton Carnival.
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BUXTON MOUNTAIN RESCUE TEAM
Financial review
Total income decreased slightly to £96,210 during 2025 (£99,544 in 2024). Income from Donations and Legacies decreased from £56,164 in 2024 to £51,589 in 2025 and income from Trading Activities decreased from £32,665 in 2024 to £26,586 in 2025. Cash balances decreased, down to £287,728 in 2025 from £325,866 in 2024 following the acquisition and fitting out of a new Team vehicle. Overall, expenditure was £67,313 in 2025 versus £94,999 in 2024. The charity increased net reserves by £28,897 in 2025.
Investment powers and policy
The trustees, having regard to the liquidity 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 2023 we regularly discussed the fact that the rate of inflation notably exceeded the rates of interest paid on the Team’s funds and it was noted that, as a result, the buying power of the 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 detail. However, given planned future expenditure, and the liquidity requirements to meet these, and mindful of the volatility of investment markets, the Trustees elected to retain funds in Cash deposits to try and avoid additional investment risks in the shorter term.
Reserves policy and going concern
The balance held in unrestricted reserves at 31st December 2025 was £412,645 of which £310,090 are free reserves after allowing 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, consequently the accounts do not include 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 12 months of unrestricted charitable expenditure, plus additional funds for planned capital expenditure projects in the shorter term.
The trustees consider that this level will provide sufficient 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.
Risk management
The trustees have always reviewed Operational Risks in detail. They also review risks facing the teams existing funds in detail.
As noted earlier the main perceived risks to capital during the current period are Inflation Risk, and Investment 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, where practical, to obtain higher rates of interest on Team deposits.
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BUXTON MOUNTAIN RESCUE TEAM
Plans for Future Periods
The team’s 4WD Transit van was replaced with a brand-new MAN vehicle during 2025. The next vehicle replacement is currently planned for 2027. The 2026 budget includes the renewal of a large number of smaller capital items e.g. drones, water rescue kit. Our rolling, strategic 10-year plan continues to be reviewed annually in the light of current projects and evolving demands on the Team.
Structure, governance and management
Buxton Mountain Rescue Team is a Charitable Incorporated Organisation governed by its constitution dated 22[nd] August 2013 and registration as a Charitable Incorporated Organisation number 1153507 with the Charity Commission on 22[nd] August 2013.
Appointment of trustees
Trustees are generally elected to their posts following a vote of eligible team members at a properly convened Annual General Meeting (AGM), or at an Extraordinary General Meeting (EGM).
Trustee induction and training
Following their appointment, all trustees are provided with an overview of the responsibilities and duties of trustees and signposted to additional resources and publications via the Charity Commission, and other trustee organisations. New trustees are also assigned a mentor for their new role.
Reference and administrative information
Charitable Incorporated Organisation Name: Buxton Mountain Rescue Team. Charitable Incorporated Organisation Number: 1153507. Date Registered: 22[nd] August 2013
Trustees
Michael Clarke (resigned April 2025) Andrew Humberstone David Bowen (resigned April 2025) John Price Neil Carruthers Thomas Parker Harry Foxton (appointed April 2025) John Reeds (appointed April 2025) Sarah Hargreaves (appointed April 2025) David Veryard (appointed April 2025)
Principal Office
8A Hallsteads Dove Holes Buxton Derbyshire SK17 8BJ
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BUXTON MOUNTAIN RESCUE TEAM
Independent Examiners Hilton Jones t/a Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL
Bankers Hampshire Trust Bank 55 Bishopsgate London EC2N 3AS
Royal Bank of Scotland 36 St Andrew Square Edinburgh EH2 2YB Virgin Money Business Banking Jubilee House Gosforth Newcastle – upon – Tyne NE3 4PL GB Bank 73 Brook Street Mayfair London W1K 4HX
OakNorth Bank 57 Broadwick Street London W1 9QS Recognise Bank Augustine House 6a Austin Friars London EC2N 2HA
Insignis Savings Management St John Innovation Centre Cowley Road Cambridge CB4 0WS
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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 with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of 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:
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Select suitable accounting principles and then apply them consistently;
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Observe the methods and principles in the applicable Charities SORP;
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Make judgments and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
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- Prepare the financial 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 reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 9[th] March 2026 and signed on their behalf by:
John Price Chair
6
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF BUXTON MOUNTAIN RESCUE TEAM REGISTERED CHARITY NO. 1153507
I report on the accounts of the charity, for the year ended 31[st] December 2025 which are set out on pages 7 to 17.
Respective Responsibilities of Trustees and Examiner
The charity’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 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants.
It is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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To state whether particular matters have come to my attention.
Basis of Independent Examiners Report
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 below.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records have in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with 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: …………………………………………………….
James Hilton Jones FCCA
Date: 9[th] March 2026
Hilton Jones t/a Community Accountancy Service Hollinwood Business Centre, Albert Street, Oldham OL8 3QL
BUXTON MOUNTAIN RESCUE TEAM
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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 (INCLUDING INCOME AND EXPENDITURE ACCOUNT
| Further Details Income from: Donations and legacies (3) Charitable Activities (4) Other Trading Activities (5) Bank Interest Other Income Total Expenditure on: Raising Funds (6) Charitable Activities (6) Other (6) Total Net income/(expenditure) Transfers between funds (17) Net movement in funds Reconciliation of funds Total funds brought forward (17) Total funds carried forward (17) |
Total Funds Total Funds Unrestricted Funds Restricted Funds Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ £ £ 51,589 - 51,589 56,164 - 8,194 8,194 1,456 26,586 - 26,586 32,665 9,770 - 9,770 9,237 71 - 71 22 |
|---|---|
| 88,016 8,194 96,210 99,544 |
|
| 4,483 - 4,483 16,773 62,562 250 62,812 78,226 18 - 18 - |
|
| 67,063 250 67,313 94,999 |
|
| . 20,953 7,944 28,897 4,545 - - - - |
|
| 20,953 7,944 28,897 4,545 391,692 720 392,412 387,867 |
|
| 412,645 8,664 421,309 392,412 |
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
The notes on pages 10 to 17 form part of these accounts.
BUXTON MOUNTAIN RESCUE TEAM
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BALANCE SHEET AS AT 31 DECEMBER 2025
| Notes Fixed assets: Tangible assets (11) Total fixed assets Current assets: Stocks (12) Debtors (13) Cash at Bank & in Hand Total current assets Liabilities: Creditors: Amounts falling due within one year (14) Net current assets or liabilities Total assets less current liabilities Creditors: Amounts falling due after more than one year (16) Provisions for liabilities Total net assets or liabilities The funds of the charity: Restricted income funds (17) Unrestricted income funds (17) Total charity funds |
2025 2024 £ £ 102,555 42,211 |
|---|---|
| 102,555 42,211 |
|
| - - 32,672 25,258 287,728 325,866 |
|
| 320,400 351,124 |
|
| 1,646 923 |
|
| 318,754 350,201 |
|
| 421,309 392,412 - - |
|
| 421,309 392,412 |
|
| 8,664 720 412,645 391,692 |
|
| 421,309 392,412 |
Approved on behalf of the Trustees Management Committee
John Reeds Treasurer
Date: 9th March 2026
The notes on pages 10 to 17 form part of these accounts.
BUXTON MOUNTAIN RESCUE TEAM
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Statement of Cash Flows for the year ended 31 December 2025
Reconciliation of net movement in funds to net cash flow from operating activities
| Net movement in funds Add back depreciation Deduct investment income Decrease/(increase) in stocks Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash used in operating activities Cash flows from investment activities: Interest Purchase of fixed assets Net cash provided by investing activities Increase/(decrease) in cash and cash equivalents during the year Cash and cash equivalents brought forward Cash and cash equivalents carried forward |
Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ 28,897 4,545 17,464 16,022 (9,770) (9,237) - - (7,414) (5,529) 723 (84) |
|---|---|
| 29,900 5,717 |
|
| 9,770 9,237 (77,808) (25,876) |
|
| (68,038) (16,639) |
|
| (38,138) (10,922) 325,866 336,788 |
|
| 287,728 325,866 |
BUXTON MOUNTAIN RESCUE TEAM
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Notes to the accounts for the year ended 31st December 2025
1. Accounting policies
(a) Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
(b) Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are 4 restricted funds.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
Further details of each fund are disclosed in note 17.
(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the 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 interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
(d) Expenditure Recognition
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 settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.
(e) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
(f) Allocation of support and governance costs
Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of support and governance costs is analysed in note 8.
(g) Costs of raising funds
The costs of raising funds consists of goods for resale, fundraising costs, website and media and publicity.
(h) Charitable Activities
Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.
BUXTON MOUNTAIN RESCUE TEAM
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(i) Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:
Motor Vehicles (Plant & Machinery) 10% on cost Equipment 3%/5%/10% on cost
Trustees have made the decision that assets purchased from grant funding will not be capitalised.
(j) Realised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.
(k) Pensions
The charity currently does not have any employees.
(l) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
(m) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2. Related party transactions and trustees' expenses and remuneration
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind Expenses paid to the trustees in the year totalled £nil (2024: £nil).
3. Donations and Legacies
| Donations Gift Aid Previous reporting period Donations Gift Aid |
Unrestricted Restricted Total Funds Total Funds Year Ended 31 December 2025 Year Ended 31 December 2025 Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ £ £ 44,496 - 44,496 51,717 7,093 - 7,093 4,447 |
|---|---|
| 51,589 - 51,589 56,164 |
|
| Unrestricted Restricted Total Funds Year Ended 31 December 2024 Year Ended 31 December 2024 Year Ended 31 December 2024 £ £ £ 51,717 - 51,717 4,447 - 4,447 56,164 - 56,164 |
BUXTON MOUNTAIN RESCUE TEAM
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4. Income from charitable activities
| 4. Income from charitable activities | |
|---|---|
| Restricted grants: Derbyshire County Council The Grace Trust High Peak Borough Council Leek Building Society Previous reporting period Restricted grants: Derbyshire County Council High Peak Grants |
Unrestricted Restricted Total Funds Total Funds Year Ended 31 December 2025 Year Ended 31 December 2025 Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ £ £ - - - 1,206 - 3,000 3,000 - - 250 250 250 - 4,944 4,944 - |
| - 8,194 8,194 1,456 |
|
| Unrestricted Restricted Total Funds Year Ended 31 December 2024 Year Ended 31 December 2024 Year Ended 31 December 2024 £ £ £ - 1,206 1,206 - 250 250 - 1,456 1,456 |
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5. Income from other trading activities
| Fundraising Events Sale of Merchandise Sale of Assets Previous reporting period Fundraising Events Sale of Merchandise Sale of Assets |
Unrestricted Restricted Total Funds Total Funds Year Ended 31 December 2025 Year Ended 31 December 2025 Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ £ £ 24,125 - 24,125 31,471 461 - 461 1,174 2,000 - 2,000 20 |
|---|---|
| 26,586 - 26,586 32,665 |
|
| Unrestricted Restricted Total Funds Year Ended 31 December 2024 Year Ended 31 December 2024 Year Ended 31 December 2024 £ £ £ 31,471 - 31,471 1,174 - 1,174 20 - 20 32,665 - 32,665 |
6. Expenditure
| Expenditure on raising funds: Goods for Resale Fundraising Costs Website Media & Publicity Expenditure on charitable activities: Employment Costs Telephone Travel Costs Training Operational Costs Communication Consumables Medical & First Aid Costs Drone Running Costs Refreshments Vehicle Running Costs Minor Equipment IT Costs Gifts Repairs and Maintenance Subscriptions Bank & Finance Charges Gardening Heat & Light Rates & Water Waste Disposal Insurance Governance Post, Printing & Stationery Depreciation Other expenditure: Sundry |
Rescue Activities Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ £ 1,458 1,458 4,200 1,785 1,785 6,727 1,060 1,060 5,561 180 180 285 |
|---|---|
| 4,483 4,483 16,773 |
|
| - - - 2,866 2,866 2,486 615 615 1,065 1,565 1,565 2,460 - - 563 2,778 2,778 1,956 1,666 1,666 2,050 2,413 2,413 1,903 465 465 348 7,449 7,449 6,585 12,945 12,945 27,964 716 716 650 128 128 193 2,896 2,896 3,529 279 279 370 51 51 1,510 400 400 580 2,174 2,174 2,345 190 190 201 163 163 159 4,378 4,378 3,488 879 879 925 332 332 874 17,464 17,464 16,022 |
|
| 62,812 62,812 78,226 |
|
| 18 18 - |
|
| 18 18 - |
|
| 67,313 67,313 94,999 |
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6. Expenditure
| Restricted expenditure Unrestricted expenditure |
Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ 250 1,501 67,063 93,498 |
|---|---|
| 67,313 94,999 |
7. Analysis of expenditure on charitable activities
As per note 6.
8. Allocation of governance and support costs
The breakdown of support costs and how these were allocated between governance and other support costs is shown below:
| Professional Fees Accountancy Fees Previous reporting period Professional Fees Accountancy Fees |
General Support Governance Total 2025 47 - 47 type of expense - 832 832 type of expense 47 832 879 General Support Governance Total 2024 200 - 200 type of expense - 725 725 type of expense 200 725 925 Basis of apportionment Basis of apportionment |
|---|---|
9. Analysis of staff costs
| Wages and Salaries Redundancy Holiday Pay Accrual Social Security Costs Pension Costs Charitable Activities Support Costs |
Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ - - - - - - - - - - |
|---|---|
| - - |
|
| - - - - |
|
| - - |
The average number of employees during the year was nil (2024: nil). The charity considers its key management personnel comprises the trustees. The total
employment benefits, including employer pension contributions of the key management personnel were £nil (2024: £nil).
10. Independent Examiner Fees
| Independent Examination Fees | Year Ended 31 December 2025 Year Ended 31 December 2024 £ £ 832 725 |
|---|---|
| 832 725 |
BUXTON MOUNTAIN RESCUE TEAM
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11. Tangible Fixed Assets
| 11. Tangible Fixed Assets | |
|---|---|
| Cost At 1 January 2025 Additions Disposals At 31 December 2025 Depreciation At 1 January 2025 Charge for Year Eliminated on Disposals At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 |
Plant and Machinery Equipment Total £ £ 180,363 93,975 274,338 - 77,808 77,808 (34,577) - (34,577) |
| 145,786 171,783 317,569 |
|
| 159,270 72,857 232,127 5,972 11,492 17,464 (34,577) - (34,577) |
|
| 130,665 84,349 215,014 |
|
| 15,121 87,434 102,555 |
|
| 21,093 21,118 42,211 |
12. Stocks
The charity does not hold stocks of any items.
13. Analysis of debtors
| Debtors Prepayments Debtors related to unrestricted funds and 2025 and 2024. 14. Creditors: amounts falling due within one year Accruals 15. Deferred income The CIO did not have any deferred income at the period end. 16. Creditors: amounts falling due after more than one year Provisions for liabilities |
2025 2024 £ £ 28,195 21,033 4,477 4,225 |
|---|---|
| 32,672 25,258 |
|
| 2025 2024 £ £ 1,646 923 |
|
| 1,646 923 |
|
| 2025 2024 £ £ - - |
|
| - - |
BUXTON MOUNTAIN RESCUE TEAM
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17. Analysis of charitable funds
Analysis of movements in unrestricted funds
| Analysis of movements in unrestricted funds | |
|---|---|
| General Fund Designated Funds Previous reporting period General Fund Designated Funds |
Balance at 1 January 2025 Incoming Resources Resources Expended Transfers Balance at 31 December 2025 £ £ £ £ £ 289,692 88,016 (67,063) 102,000 412,645 102,000 - - (102,000) - |
| 391,692 88,016 (67,063) - 412,645 |
|
| Balance at 1 January 2024 Incoming Resources Resources Expended Transfers Balance at 31 December 2024 £ £ £ £ £ 277,102 98,088 (93,498) 8,000 289,692 110,000 - - (8,000) 102,000 |
|
| 387,102 98,088 (93,498) - 391,692 |
Name of unrestricted fund: Description, nature and purpose of the fund General Fund The "free reserves" after allowing for all designated funds Designated Funds For future vehicle upgrades and replacements
Analysis of movements in restricted funds
| Washer/Dryer The Grace Trust High Peak Borough Council Leek Building Society |
Balance at 1 January 2025 Incoming Resources Resources Expended Transfers Balance at 31 December 2025 £ £ £ £ £ 720 - - - 720 - 3,000 - - 3,000 - 250 (250) - - - 4,944 - - 4,944 |
|---|---|
| 720 8,194 (250) - 8,664 |
Previous reporting period
| Washer/Dryer Derbyshire County Council High Peak Grants Projector & Screen |
Balance at 1 January 2024 Incoming Resources Resources Expended Transfers Balance at 31 December 2024 £ £ £ £ £ 720 - - - 720 - 1,206 (1,206) - - - 250 (250) - - 45 - (45) - - |
|---|---|
| 765 1,456 (1,501) - 720 |
BUXTON MOUNTAIN RESCUE TEAM
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17. Analysis of charitable funds
Name of restricted fund:
Description, nature and purpose of the fund
Washer/Dryer for the purchase of a washer/dryer The Grace Trust for the purchase of clothing High Peak Borough Council for the purchase of replacement gazebos Leek Building Society for the purchase of radios
18. Analysis of net assets between funds
| Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Creditors of more than one year Total Previous reporting period Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Creditors of more than one year Total |
Unrestricted funds Designated funds Restricted funds Total 2025 £ £ £ £ 102,555 - - 102,555 279,064 - 8,664 287,728 31,026 - - 31,026 - - - - |
|---|---|
| 412,645 - 8,664 421,309 |
|
| Unrestricted funds Designated funds Restricted funds Total 2024 £ £ £ £ 42,211 - - 42,211 325,146 - 720 325,866 24,335 - - 24,335 - - - - |
|
| 289,692 102,000 720 392,412 |
19. Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method.