Charity numbèr: 1161672 COCKERMOUTH MOUNTAIN RESCUE TEAM UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 COCKERMOUTH MOUNTAIN RESCUE TEAM CONTENTS Page Reference and administrative details of th• CIO. Its Trustees and advise Trustees. report Independent examinerfs report Statement of financial activities Incomo and 8xpendItu￿ a¢count Balance sheet 10 Notes to the financial statements COCKERMOUTH MOUNTAIN RESCUE TEAM REFERENCE AND ADMINISTRATIVE DETAILS OF THE CIO, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025 Trustses Mr M Pickavance. Chaimian Mr AC McNeil, Trustee Mr HG Lewis, Trustee Mr J Ha￿am. Tnjstee Charity registered number 1161672 Principal offi¢¢ PO box 73 CA13 3AE Page 1 COCKERMOUTH MOUNTAIN RESCUE TEAM TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Trustees present their aftnual report logelher V*Fth the financial slatements of the Cockermouth Mountain Rescue Team CIO for the 1 January 2025 to 31 December 2025. Objèctives and activities • Policies and objo¢llves The objectives of the team are.. 1. to re$￿e persons or animaEs in trouble throLÈgh acudent or natural hazard, in the area of the valleys of Buttermere and Ennerdale and Distn"ct arKI to cwjerate ￿ other organisations in order lo ftjrther these objectives for the benefft of the public. 2. to further the above (but no further ty othepmse), to maintian a fvlly equipped Team capable of going OLrt in any weather at any time. In setting objectives and planning for ath"wties. the Trustees have given due consideration to general guidance published by the Charty Commission relating to public benefft. induding the guidance 'Public benefit.. running a charity IPB2)'. Page 2 COCKERIIOUTH MOUNTAIN RESCUE TEAIA TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 Objectives and a¢ti¥itles (continued • Maln a¢tiviti•s undertaken to further the CIO'S purposes for the public benerrt Before summarising the acbwbes of the team over the past 12 months I'd like to start by pawng tllbute lo our former chair and VIGe President John Dempster MBE. Sadly, John passed away in October last year. He had been involved with Co¢kemiouth Mountain Rescue Team for almost 70 years and was responsible for helping to mold the team into the professional organisation rt is today. John was an inspiring character. and a great friend lo many learn members. He wll be sadly missed by all those who had the pleasure of knowng him. An aitide about John and the story of his life in the tearn can be found on page (Page number here) of the team report. Last year Cockemiouth Mountain Rescue Team called out to a total of 91 inrjdents makn'ng it our second busiest year on record. 34 of these callouts ￿re for indiwdual$ vtho had sustained some kn.nd on injury, and of these 19 were isolated. ankle OT lower leg injuries. Medical emergenues like heart attacks, sevzure5, exhaustion. migraines and panic attacks accounted for 9 of last yearfs callouts. In most of ihese cases the individuals involved were treated at the scene by members of the team, prior to being carTied off the hill on a stretcher and handed over to members of the North West Ambulance Service for Iransportalion on to hosprtal. In situations where the casualty was more seriousty ill or injured, support was prowded by the HM Coastguard Helicopter and Aif Ambulance crew5. On behalf of the vknole team. I would like lo thank the indivtduals that work in these organisats"on5 for their ongoing support. In March last year 29 team members successfully qualthed a$ MoLtntain Rescue- Remote Medical Technicians. This qualification has replaced the Casualty Care Certificate previously held by MR members. Alihough fundamentally very similar, the Remote Medical Techniaan qLtalification has been introduced so that the NHS and other blue light seryices have a better understsnding of our capabilib.es and the types of interventions that we are able lo perfom. An enom)ous amount of work goes into traEning and preparing for this. On behalf of the %thole team. I'd like to thank our team doctors and other medical professionals. as well as our many enthusiastic first aid gurus. During the run up to the exams this team worked tirelessly to deliver realistic and comprehensive training, prowding team members with the skn.lls they nee(1 to pass the exam. but more importanuy, wth the confidence to be able to treat SeriOu￿Y injured and ur￿￿11 casualties on calloLrts. 30 callouts last year were for people vh)0 v￿re losl. missing or had been reported overdue. Thankfijlly the vast majority of these people tumed up wrthin an hour or so of the alarm being raised, or they could be quickly located via SARLOC and erther physicalty escorted OT talked down off the hill using their phone. However, a Small number of these callouts ￿SUlted in more protracted searches invoknng Other Lake District Mountain Rescue Teams as well as search assets like Search Dogs. Drone Teams and SAR HelKopters. Walkers or dimbers who get themselve5 into a￿8$ of steep ground and then become 51u¢k. unable to dimb any further, and unable to Tetrace their steps. a￿ referred to in moLtntain rescue a5 'cragfast'. Heading off into the hills without a torch and then being unable to find your way down Safely is referred to as 'benighted'. La51 year the team were called out 8 times to rescLse indiwduals and gTOUPS who had become cragfasL benighted or bothl Wild lake thi5 Opportunity to thank all of our operational and honorary team members for the enomious amount of hard work they have put in over the last 12 months. the local businesses, community groups and individuals who continue to support U5 so generousty. Structure. go¥ernance and management Page 4 COCKERMOUTH MOUNTAIN RESCUE TEAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDEO 31 DECEMBER 2025 Structure> gov•mance and management {continuedl Constitution The CIO És a company limited by guarantee. The team holds a regular monthly meetinlfor members, all of vthom are volunteers. at Nthich decision5 are made in line wth the vth'ng requirements of the Constrtution. O¢casionalty a Su￿coMmittee may be delegated spe¢ifi¢ responsibility to act on behalf of the team. None of the Iru51ees has any beneficial interest in the copmany. All of the tTuslees are members of the company and guarantee to contn.bute £1 in the event of winding up. Thanks On beha5f of the whole team, I'd also like to ackno•e the fantastic support we continue to receive from Cumbria Police, the Fire and Rescue Serwce, Mountain Resuje England & Wales IhAREWI, and the other 11 teams that make vp the Lake District Search & Mountain Rescue A5sociab"on {LDSAMRAI. As always, I would like lo give a special thank ythj to our leam members, wonderful partners, families. friends and colleagues. These people are all part of an extended Co¢kemiouth Mountain Rescue Team. and it'5 only with their ongoing support that our team memtxrs ¢an continue to drop everyihing at short nots"ce, and head out into the hills to rescue people and Save lives. Every ye8r we a￿ <*lled to a few rescues wthere members of the public have unwtbngly put themselves in danger by failing to be prepared for changes in the wealher. not wearing appropriate dothing or just not having the necessary skills to be out in the mountains. Di51urbingty, the stab"sti¢s for our region indicate that avoidable rescues like these now account for a signtficant number of mountsin rescue callouts. In response lo this the Adventuresmart website has been developed to help pecyle prepare properly for their trips into the mountains. and in tum. hopefully reduce the volume of unnecessary callouts. Adventu￿sMart aims to infomi visitors to our area a￿ut the ways that they can stay safe and prompts them to ask questions like., Do I have the right GEAR? Do I know ￿at the WEATHER will be like? Am I confident I have the KNOWLEDGE & SKILLS for the da The website 15 easy to use and provides lots of really useful inforniation about how lo stsy safe and what to do if you are unlu¢ky enough to have an accident or become hopelessly105t in the mountains. So. if you're planning a trip into the fells soon, please take a look at the website first., whW.adventu￿sMa￿Uk. Page 5 COCKERMOUTH MOUNTAIN RESCUE TEAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 202S statement of Trustees, responsibilitiès The Trustees are responsible for preparing the Trustees. report and the ffinanoal ststemenls in accordance with applicable law and United Kingdom A￿oUnts"ng Standards (United lfjngdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales ￿qUireS the Trustees to prepare financial statements for each financial which give a tnje and fair view of the stste of affairs of the CIO and of its incoming resources and appliealion of resources, including its income and expenditu￿, for that period. In preparing these financial stalemenls, the Trustees are Tequired to.. select suitable accounting policies and then apply them ¢onsi8tently". obseNe the methods and prinaples of the Charities SORP IFRS 1021., make judgments and a¢¢ounb"ng esb"males that are reasonable and prudent.. state whether applicable UK Accounbng Stsndards IFRS 1021 have been followed, subject to any material departure5 disclosed and explained in the financial statements". prepare the financial ststements on the going concem basis unless it is inappropriate lo presume that the CIO will continue in business. The Trustees are responsible for keeping adequate accounting records that are suffirjenl to show and explain the CIO'S transactions and di5c105e vAth reasonable accuracy at any tsme the finan¢ial position of the CIO and enable them to ensure that the financial statements comply wth the Charities Act 2011, the Charity IAccounls and Reports) Regulations 2008 and the provi5ion5 of the Consb"tub"on. They are also responsible for safeguarding the assets of the CIO and hen￿ for tsking reasonable Steps for the preventson and detection of fraud other irregularitses. Approved by Order of the members of the board of Truslees and ￿gned on their behaw by.. Martin PiGKavanG& '2.oMT+1 Mr M Pickavance Chair Date.. Page 6 COCKERMOUTH MOUNTAIN RESCUE TEAM INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEPABER 2025 Indepèndènt exami￿rfs report to the Trustees of Co¢kerniouth Mountain Rescue Team l%he cio'i I report lo the tharity Trustees on my examination of the accounts of the Cockemiouth Mountain Rescue Team CIO for the year ended 31 December 2025. Rasponsibilities and basis of report As the Trustee5 of the CIO yQLt are responsible for the preparats"M of the accounts in accordance wth the requirements of the Chanties Act 2011 Ilhe 2011 Art). I report in respect of my examination of the CIO'S accounts carried out under seth.on 145 of the 2011 Act and in carrying out my examination I have followed the applicable Direcb"ons given by the Charity Commission under section 14515llbl of the 2011 Act. Inde￿ndent examinerfs statement Your attenton is drawn to tre fact that the CIO has prepared the accounts in accordance with Accounting and RepoTb"ng by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordanGe with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the Accounting and Reporb"ng by Charib"es." Ststement of Recommended Pracb"ce issued on 1 April 2005 which is ieferred to in the extant regulab.ons but has been vAthdrav4n. l undeT5tsnd that this has been done in order for the accounts to prwde a true and fair view in accordance v*th the Generally Ac¢epte(l Accounbng Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examinat"on. I confimi that no matters have come to my attenb.on in ￿nnectIOn wth the examination giving me cause to believe that in any material respect.. ac¢ounling records were not kept in respect of the CIO as required by section 130 of the 2011 Act., or the accounts do not accord wth those records., or the accounts do not comply with the appliCa￿e requirements con¢eming the form and content of accounts set out in the Charities (Accounts and Reports) Regulatsons 2008 other than any requirement that the a￿Ounts give a true and fairf wew which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection vth the examinalion to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Steven Kirkbride ACA BFP Ami$trong Watson LLP Chartered Accountants Carfeton House 136 Gray Street Workington Cumbria CA14 2LU Page 7 COCKERMOUTH MOUNTAIN RESCUE TEAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted Restrithd fun(15 funds 2025 2025 Totsl funds 2025 Total funds 2024 Income from: Donations and legacies other trading actimties Investments 131,663 1.794 8.762 131.663 1.794 8.762 149,442 1, 140 2,522 Total income 142,219 142.219 153. 104 Expendlttjre on: Charitable acbvibes 148.231 6.999 155.230 169.352 Total expenditurn 148.231 6.999 155.230 169,352 Net expenditure before net gain$ investments Net gains on investments (6.012) 107.179 16,9991 (13.0111 107.179 (16,248) 68, 761 Net movement in funds 101,167 {6.9991 94.168 51,913 Reconciliation of fund$= Total funds brought forward Nel movement in funds 1.177.9S5 101.167 345,992 16.999) 1.523,947 94,168 1.472,034 51,913 Total funds carriod for¥Mrd 1,279,122 338,993 1,618.115 1.523,947 The Statement of finanual activiti.es indudes all gains and losses recognised in the year. The notes on pages 11 to 23 fomi part of these financial statemenls. Page 8 COCKERMOUTH MOUNTAIN RESCUE TEAM SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Totsl lunds 2025 Total funds 2024 Income 142.219 107.179 153, 104 68, 161 Gains on investments Gro35 in¢ome In the rèporting period Less.. Total expenditure 249.398 11SS.2301 221,265 (169,352J Net incornellexpenditure) for the reporting period 94,168 51,913 The notes on pages 11 to 23 fomi part of these finanual ststemerts. Page 9 COCKERMOUTH MOUNTAIN RESCUE TEAM BALANCE SHEET AS AT 31 DECEMBER 202S 2025 2024 Flxed a55ets Tangible assets Investments 4S7,033 934,340 454,617 835,287 10 1.391.373 1,289,904 Current assets Stocks Debtors 2,000 15.601 214.468 2,000 33,285 204,011 12 Cash at bank and in hand 232.069 239,296 Currnnt liabilities Creditors.. amounts falling due wthin one year 13 15.3271 (5,253) Nèt current assets 226.742 234,043 Total assets lèss Current liabilities 1.618.115 1,523,947 Net assets excluding pénsion asset 1.618.115 1.523,947 Total not a$$ets 1,618.11S 1,523,947 Charity funds Restn"cled fvnds Unrestricted funds 14 338,993 1.279,122 345,992 Y, 177,955 14 Total funds 1,618,115 1,523,947 The financial statement5 were approved and authorised for issue by the Trustees and signed on their behalf by.. J P ha¥l3T Idl? y 2u£s Oy 50 28CMT+11 Mr J Haslam Trustee Dale.. The notes on pages 11 to 23 form part ofthese financial statements. Page 10 COCKERMOUTH MOUNTAIN RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Genèral infomiation Cockemiouth Mountain Resoje Team 15 a Charitable Incorporated Organisation entlrely funded by charitable donations. Accountlng polici¢$ 2.1 Basis of preparation of financial statements The finanaal statements have been prepared in accordance with the Charitses SORP IFRS 1021 Accounting and Reporb"ng by Charibes.. Ststement of Recommended Practice applicable lo charities preparing their accoun15 in accordance with the Finanaal Reporb"ng Standard applicable in the UK and Republi¢ of I￿land IFRS 1021 (effective l January 20191. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the chanb.es Act 2011. The finanual statements have been prepared to give a and fairf View and have departed from the Charities (Accounts and Report5) Regulab"on5 2008 only to the extent required to provide a 'true and fairf view. This departure ha5 involved followng the Charities SORP IFRS 102) publisheil in October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended Practice effective from 1 April 2005 vA)bch has since been withdravffl. Cockemioulh Mountain Rescue Team meets the definits.on of a public benefft entity under FRS 102. Assets and liabilf(ies are In￿alty Tecognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 2.2 Incoffle All income is Tecognised once the CIO has entiuement to the income, it is probable that the income 11 be received and the amount of income receivable can be measured reliably. The reCOgn￿on of income from legacies is dependent on establishing entidement, the probabilty of receipt and the ability to estimate sufficient a¢¢ura¢y the amount receivable. Evidence of entbtlement to a legacy exists Ythen the CIO has sufficient evidence that a gift has been left lo them Ithrough knovAedge of the existence of a valid ￿11 and the death of the benefactor} and the exe¢utor is satisfied that the property in quests'on wll not be required to satisfy claims In the estate. Receipt of a legacy must be recognised bthen it is probable that r( will be received and the fair value of the amount receivable. which will generally be the expected cash amount to be distributed to the CIO, Can be reliably measured. Income tax recoverable in relab.on lo investment income is recognised al the lime the investment income is receivable. 2.3 Expenditu Expenditure is recognised On￿ there is a legal or constnJ¢tive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits wll be required in Settlement and the amount of the obligats.on can be measured reliably. Expend¢ture is classified by activity. The costs of each activity are made up of the total of direct costs and shared cost5, including support costs involved in undertakÈng ea¢h actiwty. Direct costs attributable to a single activity are allocated directly to that aciivity. Shared costs which contribute to more than one activrty and support costs which are not attribLrtable to a single activity are apportioned belween those activities on a basis consistent with the use of resources. Central 5tsff cosls are alk)¢ated on the basis of time spent. and depreciation charges allocated on the porb.on of the asset's use. Expenditure on charitable activitses is inujrred on direcyy undertaknng the activth'es which fijrther the CIO'S objectives, as well as any a550ty8ted support Costs. Page 11 COCKERMOUTH MOUNTAIN RESCUE TEAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A¢¢ounting policies (continued) 2.4 Tangible fixed assèts and depre¢lation Tangible fixed assets cosling £1,500 or mr*e are capitalised and recognised when future economic benefits are probable and the cost or value of the a55et can be measured reliably. Tangible fixed assets are initially recognised at cosL After recognib"on. under the cost model. tangible fixed 35set5 are measured at cost less accumulated depreciab.on and any accumulated impaimient losses. Al costs incurred to bring a tangible fixed asset into ils intended vlorking condits.on should be induded in the measurement of cost. Depreciation is charge