Charity registration number: 1154370
Devon & Cornwall 4x4 Response
Annual Report and Financial Statements for the Year Ended 31 December 2024
LA WESTCOTTS CHARTERED ACCOUNTANTS & BUSINESS ADVISERS
Devon & Cornwall 4x4 Response
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees’ Report | 2104 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| NotestotheFinancialStatements | 8to13 |
Devon & Cornwall 4x4 Response
Reference and Administrative Details
Trustees Mr S B Weich, Chair of Trustees Mr S J Hole, Control Manager Mr K J Seaward Mr R J Gowing Miss R J Palmer Mr J R Emery Mr JL Clarke Charity Registration Number 1154370 Principal Office Mor Workspace Treloggan Lane Newquay Cornwall TR7 1FP independent Examiner Westcotts (SW) LLP Plym House 3 Longbridge Road Plymouth Devon PL6 8LT
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Devon & Cornwall 4x4 Response
Trustees’ Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2024.
Trustees
Mr S B Welch, Chair of Trustees
Mr S J Hole, Control Manager
Mr K J Seaward Mr R J Gowing Miss R J Palmer (appointed 20 October 2024) Mr J R Emery (appointed 20 October 2024)
Mr J L Clarke
Introduction
The Trustees present their annual report together with the examined financial statements of the Charity for the year ist January 2024 to 31st December 2024. The Trustees confirm that the Annual Report and financial statements of the Charitable Incorporated Organisation (CIO) comply with the current statutory requirements, the requirements of the C!IO’s constitution and the guidelines provided by the Charity Commission.
Objectives
The principal objectives of the Charity are to preserve and protect human life and property by supplementing and supporting emergency services, statutory bodies and other organisations as deemed appropriate by the trustees, in particular but not exclusively by providing 4x4 vehicles and drivers.
The Board of Trustees has given regard to the legislative and regulatory requirements for disclosing how its charitable objectives have provided benefit to the public and confirms it has complied with the duties as set out. This report outlines how our achievements during the period have benefited the public. In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relation to public benefit, including the guidance ‘Public benefit: running a charity: PB2)’
Objectives and Activities
Over the period Devon and Cornwall 4x4 Response has been continuing to strengthen and develop relationships with vital services across the two counties and has cemented itself as a valued strategic partner for various organisations such as Devon and Cornwall Police, NHS Trusts, British Armed Forces, hospitals, doctors, care homes, local authorities including county and town councils, and other charities. The charity achieved this by being available to provide logistical support both in a planned and ad hoc capacity.
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(1) Callouts -
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During February 2024 Devon and Cornwall 4x4 Response was deployed to work alongside Devon and Cornwall Police, Devon and Somerset Fire and Rescue Service, The British Army and Royal Navy, Search and Rescue and other agencies in the safe evacuation of over 10,000 people when an unexploded World War Two Bomb was discovered in a residential area of Plymouth. This was one of the largest evacuation operations since the end of the Second World War. During this time 24 responders, 3 incident managers and 6 controllers from the group were deployed, for a total of 490 hours.
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Devon & Cornwall 4x4 Response
Trustees’ Report (continued)
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(2) Professional partnerships -
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After careful planning and coordination with Devon and Comwall Police, training began for a pilot project in which of responders and support members were able to work towards becoming Accredited Police Volunteers. The training sessions took place in June and September with positive responses from both the responders and police officers involved. Our Liaison Officer worked closely with members of the police force to ensure a smooth collaboration between the two organisations, as this is pilot project for police forces across the UK.
(3) Events - The Charity once again supported The British Army in the running of The Ten Tors Challenge, a challenge attempted by 2,400 teenagers in 400 teams of six. The teams navigate routes of 35, 45 or 55 miles (depending on age) over the Northern half of Dartmoor, visiting ten nominated tors / check points in under two days. Teams must be self-sufficient, carrying all that they need to complete their route and stay out overnight safely. Responders also supported the Jubilee Challenge, for teens and young adults with a range of conditions and/or disabilities. 54 members supported the challenge across 3 days.
Volunteers supported many Cancer Research UK Race for Life challenges throughout the year, and the group was awarded The Flame of Hope Award for Community Organisation of the Year.
Devon and Cornwall 4x4 Response was chosen as Charity of the Year by the South West Classic Car Club and members attended events throughout the year, creating a lasting relationship between our two organisations. The South West Classic Car Club gave a generous donation of £3,000 at the end of the season.
(4) Membership - Throughout 2024 membership remained fairly static with an average of 90 members, 60 of which were active responders. All members complete mandatory training and have the option to complete additional training where necessary for their role.
(5) ‘Finances - The balance of accounts on ist January 2024 was £20,643 and the balance of accounts on 31st December 2024 was £28,746.
Claims for Gift Aid have been applied for by the Group Treasurer and the group has developed a fundraising strategy to work towards a sustainable fundraising income as well as continuing to work with other local charities and businesses to support local events which provide vital donations towards The Charity’s running costs.
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Devon & Cornwall 4x4 Response
Trustees’ Report (continued)
The annual report was approved by the trustees of the charity on 1 2-L0.-2Snd signed on its behalf by:
Mr S B Welch Trustee
Mr K J Seaward Trustee
Mince) bane Trustee
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Date... 12/10/2025 ceeeecceteeeeees
Devon & Cornwall 4x4 Response
Statement of Financial Activities for the Year Ended 31 December 2024
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|funds|funds|2024|
|Note|£|£|£|
|Income|and|Endowments|from:|
|Donations|and|legacies|5,079|600|5,679|
|Charitable|activities|23,594|-|23,594|
|Other|trading|activities|7,094|-|7,094|
|Investment|income|5|224|-|224|
|Total|income|35,991|600|36,591|
|Expenditure|on:|
|Charitable|activities|(27,888)|(600)|(28,488)|
|Total|expenditure|(27,888)|(600)|(28,488)|
|Net|income|8,103|-|8,103|
|Net|movement|in|funds|8,103|-|8,103|
|Reconciliation|of funds|
|Total|funds|brought|forward|20,643|-|20,643|
|Total funds|carried|forward|42|28,746|——|28,746|
----- End of picture text -----
All of the charity's activities derive from continuing operations during the above period.
The notes on pages 8 to 13 form an integral part of these financial statements. Page 6
Devon & Cornwall 4x4 Response
(Registration number: 1154370) Balance Sheet as at 31 December 2024
| 2024 | ||
|---|---|---|
| Note | £ | |
| Current assets | ||
| Cash at bank and in hand | 29,826 | |
| Creditors: Amounts falling due within one year | 11 | (1,080) |
| Net assets | 28,746 | |
| Funds ofthe charity: | ||
| Unrestricted income funds | ||
| Unrestricted funds | 28,746 | |
| Totalfunds | 12 | 28,746 |
The financial statements on pages 6 to 13 were approved by the trustees, and authorised for issue on L24O.5.28 and signed on their behalf by:
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Trustee P
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Trustee
Mince Pag
Trustee
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The notes on pages 8 to 13 form an integral part of these financial statements. Page 7
Devon & Cornwall 4x4 Response
Notes to the Financial Statements for the Year Ended 31 December 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Devon & Cornwall 4x4 Response meets the definition of a public benefit entity under FRS 102. 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 note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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Devon & Cornwall 4x4 Response
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Governance costs
These include the costs attributable to the charity compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
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Devon & Cornwall 4x4 Response
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
Fair value measurement
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
2 Income from donations and legacies
| Unrestricted | ||||
|---|---|---|---|---|
| funds General |
Restricted funds |
Total 2024 |
||
| £ | £ | £ | ||
| Donations received | ||||
| Donations received | 4,516 | 600 | 5,116 | |
| Gift aid reclaimed | 563 | “ | 563 | |
| 3. | Income from charitable activities | |||
| Unrestricted | ||||
| funds | Total | |||
| General | 2024 | |||
| £ | £ | |||
| CharitableActivities | 23,594 | 23,594 |
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Devon & Cornwall 4x4 Response
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Charitable income represents the contributions made by the events we support to cover our mileage undertaken.
4 Income from other trading activities
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total | |||
| General | 2024 | |||
| £ | £ | |||
| Trading income; | ||||
| Sales ofgoods and services | 2,120 | 2,120 | ||
| Local fundraising and street collection income | 2,169 | 2,169 | ||
| Membership subscriptions | 2,805 | 2,805 | ||
| 7,094 | 7,094 | |||
| 5 | Investment income | |||
| Unrestricted | ||||
| funds | Total | |||
| General | 2024 | |||
| £ | £ | |||
| Interest receivable and similar income; | ||||
| Interest receivable on bank deposits | 224 | 224 | ||
| 224 | 224 | |||
| 6 | Expenditure on charitable activities | |||
| Unrestricted | ||||
| funds General |
Restricted funds |
Total 2024 |
||
| £ | £ | £ | ||
| Charitable Activities | 19,588 | - | 19,588 | |
| Allocated support costs | 7,220 | 600 | 7,820 | |
| Governance costs | 1,080 | - | 1,080 | |
| 27,888 | 600 | 28,488 |
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Devon & Cornwall 4x4 Response
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
7 Analysis of governance and support costs
Support costs allocated to charitable activities
| Support costs allocated to charitable activities | |
|---|---|
| Total | |
| 2024 | |
| £ | |
| Telephone and communications | 2,891 |
| Stafftraining | 540 |
| Insurance | 613 |
| Computer software and maintenance costs | 1,464 |
| Trade subscriptions | 50 |
| Sundry expenses | 1,435 |
| Legal and professional fees | 316 |
| Hire of plant and machinery | 511 |
| 7,820 |
Governance costs
| Unrestricted | ||
|---|---|---|
| funds | Total | |
| General | funds | |
| E | £ | |
| Independent examinerfees | ||
| Examination ofthe financial statements | 1,080 | 1,080 |
| Total for 2024 | ___ 1,080 |
1,080 |
8 Trustees remuneration and expenses
During the period 8 current and former trustees received a total of £3,206 in reimbursed mileage costs whilst providing assistance in line with the charitable objectives of the entity.
No amounts were paid in respect of their role as trustees of the entity.
9 Independent examiner's remuneration
Examination of the financial statements
2024 £ 1,080
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Devon & Cornwall 4x4 Response
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
10 Taxation
As a registered charity the entity is exempt from taxation.
11 Creditors: amounts falling due within one year
| 2024 | ||||
|---|---|---|---|---|
| £ | ||||
| Accruals | 1,080 | |||
| 12 Funds | ||||
| Balance at 1 | Balance at | |||
| January | Incoming | Resources | 31 December | |
| 2024 | resources | expended | 2024 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General | ||||
| General Funds | 20,643 | 35,991 | (27,888) | 28,746 |
| Restricted funds | ||||
| Restricted Funds - for radios | - | 600 | (600) | - |
| Totalfunds | 20,643 | 36,591 | (28,488) | 28,746 |
All remaining funds held by the charity are unrestricted as they are expendable at the discretion of the trustees and are not subject to any restrictions imposed by donors, legacies or contracts. During the year one restricted grant was received and fully expended to cover the cost of emergency radio communication equipment.
13 Analysis of net assets between funds
| 13 Analysis of net assets between funds | ||
|---|---|---|
| Total funds | ||
| Unrestricted | at 31 | |
| funds | December | |
| General | 2024 | |
| £ | £ | |
| Current assets | 29,826 | 29,826 |
| Current liabilities | (1,080) | (1,080) |
| Totalnetassets | 28,746 | 28,746 |
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