REGISTERED CHARrrY NU14BER: 1161859 NATIONAL EARC.H AND RJE DOG Xeinadin South East Um Unlt 68 8aseroint Shean¥ay BUSI P*k Folkestone Kent cr19 4RH
UATIOIIAL RCH AIID RESQIE DQfj CONTE.pirs OF 7HE FINANCIAL STATEPIEiirs fte1rt of the Tvu*eos I to 2 Balan Sheet 6 to 11
REPORT OF THE TR for the Y¢Jr En The trustees who are also dIrect$ rf the crity for the puryx)ses of the CompanÈs Att 2006. present their report with the finanaal staknents of the charity for the year ended 31 March 2024. The trustees have adopt the provfistMs of Act(mjnti and Reportlng by Charities: ststent of RecomMeded pR¢b applioble to tharttles prepariw their accounts in cordan %yith Financial Rerthb'ng Standard applicable in tha UK arKI Rwublic cl ireland (FRS 102) (dTertive l January 2019). Objecte5 and aims The kyeseryation and prot&tlon of publk health of persons eN[arered ty accidents ty naturnl hazard5 by promoting on a Nati(Jnal level the charitabfe work of the Searth and Rtscue Ch)g CYganfisat(ons cl the United Kingdom, tsle of Man and IrelaThJ a1 to promote the development of Searth Dcgs to IcrAts Ic6t and or tsapped and tr> handlw5 to athieve a greater undetstandiry of trainuwj of Searth Publ1¢ benefrt NSARDA 5atlsfs the cJllgation ts publit berfft by aciing as an umbreNa body for ts3inin9 and devdopment rf volunteer seah and resoje dogs and halleTs. The dc¥J5 and handkr5 (plus the essentr.al support of otlr volunteer team menber5) operate in teams across the UK as member of ndivklual and sepaTrt< member a5sxiatrons. The Individuhl member teams then their skills elen arKI knowltsjge the search and e of vulneJable Missi people. The public benefft L% as an uMblIa tKxly for the savirYJ cf life and the prevention of Injury and dIStrS. GrantnMkkng NSARDA has rK) pdlts on 9rant man9. Voluntews NSARDA and the member assttiatirxs a managed and owated solely by volunteets who gbve trir time. effts and prtmarily seif-fund thetr activities in seah and rescue. ACHIEVEMEKf AND PERFORMAP4 Ch•ritsble athvitws NSARDA has fvrKls durln9 yW of whlch £1,000 (2023: £1,919) vlas d1sts1lmt to member ass(Klati5 to further the development ar tsainiffj of search and rescue dtys, handl8s and othw team membets. NSARDA has also deaVtyed to art as a knowledge sharing oryani5atiDn to share new, devdoping arKJ t rrdCt. FINANCIAL REVIEW Prindpal fvndkng source9 Mctst IA the tund5 have been geneTrted by paid fuThJraiw. Reserves pollcy NSARDA does have a formal on reserves, hovther it has an Ifrformal of holdirwj a mlnlmum of ilvo y&lTS runniThJ costs. A rve$ policy wlll be a part rA developing the organisatM)n& Ilnanclal pojkies. At the yearnd. the tharity had total funds of £114.393 (2023: £57,933) to carry forward: this con5i&ed of fEStrlrt& funds of £nil (2023: £nll) and unrtstrttted fvn(ts of £114,393 (2023: £57,933). srRUCTURE. GOVERNANCE AND MAP4AGE•Eiir The tharfty is a Charitabk Ir0)rpoted oryanisat1 (ao) govemal attng to its CCffLsbtsknn. Recruitment and aptx)intment cf new trustees Trust5 are elected by member assc(iaticms. NSARDA is sotely an umbrella organtsation of member searth r&scue doj a550cIans a55 the UK. During Feri(xls where there were Itss than the three rUired trustees, those trustee5 in It cred for the unfilled ¢*JsÈlions. REFERENCE APID AOMINISTrATIVE ITAILs Reglsterad Company number 1161859 (England and Wares) Page I
Registered awrity nwnber 1161859 Canterbury Road Moksh Canterbury Kent cr4 8HF Mr S Kemy Mr P Durham Mr J RIKlman Xeinadln SJJth East Unlt 68 8asetx)Int SkEarway Bu4nes5 Pdrk Folkestone Kert cr19 4RH Apme(I by onl& of the bcord of on 7 lanuary 2025 and signed on Its behaK by: Mr S Kenny- Trysiee Pdge 2
JNDEPENDEtir EXAMINERS REPORT TO THE TRUSTEES NA_TIONAL SÉARCH AND REsaiE DOG ASSOCUnON (Yhe Crynv,) l to the thrity on my exam&)ation of the accomts cf Crynpany for ypar ded 31 Marth 2024. Responslbilbtles and Imsis of report A5 the charlty's trustee5 of the Company (aTrJ also its dIreCtS for the purpJses of CoMpY labv) you are slbte fry the preparatk)n of the accrwnts in acctrthe TNith the requirwnents d the Companies Art 2006 lthe 2006 Act,). Having sjtsfied myself that the acci)unts of the Company a rUir&I to be audited unts Part 16 of the 26 Art and are eliglble for IThJe[t examlnation. I report in $[ct of my examInatIc of your charity's actounts as carried out under Sectlon 145 of the Charit Act 2011 (Ihe 2011 Att.). In carrying out my exarninath I have followed Directions gwen by the Charlty Comm6on S&tion 145(5) (b) of the 2011 ACL I have comple1 my examinatw. I confirm that Th) mattes haw me to my atterrtTr In connectlon wlth the examlnation giving me cause to belleve.. acttyJntirKJ IS Ere kept In rwect of the Company as rUlted by Se(tycm 386 of the 2006 Act; or the acctyrnts do not acrcKd wlth thtse rOrdS. or the accounLS do not cornply with the accountiTh3 r4ulwnts of Seckn 396 of the 2Q)6 Act other than any rUlment that acc(xrts give a tr and falr view whKh Is nrt a matter (cmsulered as part of an independent examlnatth: or actnts hove not been preparql In accordan the methc%Js aThJ winciples of the ststement (* ReCommded f¢ Cjntlng a1 rewtlng by charitb85 (appli(3ble tt) charitles w2paring thelr accounts in accordance with the Finanobl ReM1j Stall1 applicable In the UK and Republic of IalKI (FRS 102)). I have no conS and tome rther matters In connectkjn wih the examirotkn to which atten1fi SI1 be drnwn in this Teiyxt in rxder to ertable a derstandIng the acrourts to be Nkk May FCCA Xelnadln Sjrth East Umited Unrt 68 Ba5epc4nt SheaTh¥ay Business Pdrk Kent 19 4RH 7 January 2025 Page 3
NATIONAL SEARCH AND RESCUE ATEMEWr F FIP4AN trthey r Ended 31 Marth 2024 31.3.24 31.3.23 Total funds fur fund funds IP4COME AND ENDovn4ENTS FROM rk)nath)ns aThJ legacles 93,507 93.507 21,921 er tTadlrKJ actlvttles 119 119 1.748 Trtal 93,626 93,626 23,669 EXPENDMIRE ON Raising fuThls 30,372 21,076 1.050 Total 37.166 37,166 22,126 INCOME 56,460 56,460 RECONCILIATIOPI OF FUNDS Total ftjnds brDught forward 57,933 57,933 56,390 TOTAL FUNDS CARRIED FORWARD 114.393 114.393 57,933 n¢kn part of ttse flnanclèl statemerts
IIATIONAL.SEARCH.AfiD RtsCUE IXIG BALANCE 31 Marth 2024 31.3.24 31.3.23 Totsl funds fund fvnd furxts TaThJltAe asts 9,751 9,751 12,6 3.492 1.583 100,726 5.838 Cash at bank io ILK),726 105XIi 105,801 46,303 cREDORs Am(xJnts falllng vthln tTr year li {1,159) (1,159) (1,050) 104,642 104,642 45.253 TOTAL ASSEfs CURRErir 114,393 114.393 57,933 114,393 114.393 57.933 FUNDS Unrpstrittsl fvnds 12 114.393 57,933 TOTAL FIINDS 114,393 57,933 The dritat)Ie oxftpany Fs ertitlryl to exemption from alit u¢Kler 477 of C(Mnpanits Act 2CrtJ6 ts the year &ided 31 Math 2024. The mnbe have not required the company to obtain an audit of Its ftnancial statemerrts for the year ended 31 March 2024 in accordan wryth Sertion 476 of the Companles Att 2006. trustees athntrledge their FEsporslbilits for (a) er6urlng that the tharitable cvmpany keeps accrJunt#ig rec5 that comply with Sectl¢Yk$ 386 arKI 387 of ts Companie5 Act 2006 and pparing financ1 ststements whKh gtve a true aThJ fair vth of the state of affalr5 ( the charftaljle company as at the end each flnanoal year and of its wrplus or dit for eath flnanckl year in aldantr wlth the r64ulrements of Sectlors 391 and 395 arKI whth a)mply wtth the requIrn of the Companies Att 20( rdating to ftnamal ststwients, so far as applicable to the charitable c(rfnpany. These financial ststements have been prepared In accordano wth the pn>vtslons applICab to tharttabfe companies subjrft to the small compantas re9ime. The financial statsments were appYo¥d by the Boartl of Trustees and autPvlsed ftr Ie on 7 January 2025 and We signed on ils behalf by: Ib) Mr S Kenny- Tntstee ncts fonn part of these financitil Statts Page 5
NOT INANCIA ATE•q .ed 31 2024 ACCOUNTING POUCIES B•si¥ rf pwrfng the finoncal slatements The flnarrial statements the dhirftsble companyi whSch Is a public ben¥t entlty uler FPS 102. have been prera In acCrdan0 with the Charities SORP (FRS 102) 'AccounUng and Rqx)rtirKJ by Charlts: Ststfynt of Reo)mTnended Prattice applicable to thartties preparing th accounts In aco)rdanco with the Flnancial ReFyting Standard applioble in the LIK aNJ Republic of Irela1 (FRS 102) (effve l January 2019)., Ffnancial Rerw)rbng StaNlanl 102 Tr Finartial Reportlr¥J Stsndanl applKable in the UK and Republic of Irelarxl. and tl Companie5 Att 2IM16. The financlal statements have ljeen prepared undw the hlstorical ccst c(Thenticfft. All incomThJ tesources are in(kd in the Statemert of financfal P£tivitE5 On the CharFty tharfrtylkis titlement to the furKls after any perfornan ClIti0 have bew met, it b pmbable that the inc(me will be recelved the amnt can be measured rpliably. The ftjlowing spedfic rxJlicEs are applled to partiojlar otegorfes of income.. Investment irKDme Is rec£NJnt5ed when re1Vable. ExpeIlLU is fecognlsed an acLTua15 ba51s as a liabillty Is incunEd. Expenditure any VAT which canntt be recovetpd. and is rEPOrted as part the expendre to whith it relate Costs of r4ising funds comprlse costs incurr1 SIfiCallY for the purp)se of geatIng runts. suth as advertislng and Maing1 purthas&' donatbons. and corrfe and services for Its befiri It ilUdeS both costs alktsted dItErt to aLtlvltles aThl th0 (osts of an IrKI1 natu necessary to supFty)rt them. Support Costs those that assist ts work of the dHrlty lyJt do rrf)t charKable activltles and indude Offi costs and gL)¥Èmance costs. Wtre support CC6ts cann(* be dlrethy attrilxrtd to partKular trwdirwjs they have been allccated to cost of ralstng fwKls and eynditurB on (tharikble artNffties a basi5 consistent with use (I R•lslng donatlons and lega(Ses 2024 2023 Fund6 expenses 13,277 6,271 581 2,758 447 Afvertislng and marketing Suptx)rt costs 1,006 21,077 10,057 2024 2023 Cwiing rthases D(N7ations Trainiffj and (£feren SupFrft o Cbsing s(ock 5.838 6,418 1.919 425 2,320 (5.837) 5.130 819 (3.492) 9295 5,244 30.372 15,301 Page 6
IIATIOPIA_L SEARCH AND RESCUE DOG NOTES TO THE FINANCIAL STATEME1. contknu•d for the Year Ended 31 Marth 2024 Tangiblo fixed assets DepatKjn Is provided at the fdknwlrwj annual leS in (r to write off each as over Its estmated life. Plant aThl machiw 25% on cost st are ValLd at the bwer rf cost arKI net realistible val, after makin9 due allowan for ob501ete and sl¢M¥ The d)arity 6 exempt from o)rF#ntion trx its tharkable activltse Fd 4Xtounting nstrted funds can be in acCrdan the charttable objectlves at of the Restrthj funds can only be LLSOJ for particular r&ricW purposes within the Obits of the dBrity. RestrTtt)ns arlse W•1 by the (*)nor or when funds for particular Further eyptanatlw of the nature and pUrp¢e of each fund is ldjed in the notes to the financi)I OTHER TRADIt46 AcfIvmES 31.3.24 31.3.23 Income 119 L748 Tctsls l(YJS NET INCOMEI(EXPENDITIME) Net IKomeI(expdrcUTe) Is #oted after chèrgingl(creditiThJ): 31.124 31.3.23 Indepent examlner's omunerdtion 4.478 1,050 1.158 Page 7
NATmllAL SEARCH AND RESCUE DOG ASS(lATION NOTES TO THE FINANCIAL sfATEMENTS- contin fi¥r the Year Ended 31 14•rth 2024 TRIISTEES. REMVNERATION AND BENEFITS There no trustees. remuneratkn w other Lw*fts the year enthd 31 Mardb 2024 Th)r for the year ermled 31 Marth 2023. Trust. expwses k1 frK the pwKxl ended 31 14]rch 2024 were £4,687 (2023: £2.727). Expenses yre ld to three (2023: t¥) tnLStees during the year to 1mbUrSe expa COMPARATIVES FOR ThE sfATEMENT OF FXPIAIICIAL ACllVfTIES unStricted Restricted fund fund Total funds INCOME APID EP4DOWMENTS FROM Dona arMI14ac 21,921 21.921 Othtr tradlng attiviiies 1.748 1,748 Total 23.669 23,669 EXPENDrnIRE ON Ralsing funds 21.076 21.076 Other 1.050 1.050 22.126 22,126 NEf INCOME 1.543 1,543 RECIINCIUATION OF FUND5 Total ftjrnls biuught ftThard 56.390 56,390 TOTAL FUNDS CARIUED FORWARD 57.933 57,933 Plant and machlnery At l Aprll 2023 Addithjns 21,618 1,770 At 31 Marth 2024 23,388 At l April 2023 Chaffje for year 8.938 At 31 tsrch 2024 13.637 BOOK VALUE At 31 Marth 2024 9.751 At 31 Marth 2023 12.680 Page 8
IIATIONAL SEARCH AND RESCU.E ASSOCIATXON OTE r the Year Ended 31 14•rch 2024 31.3.24 31.3.23 3.492 5,838 DEBTORS: Amourirs FALLING DUE wrrHIN OIIE YEAR 31.3.24 31.3.23 Prepayme 10. CASH AT BANK Cash at bank and cash in hand includes cash and short terni hwjhly liquwj inve5trn with a sIM)rt maturlty of tlwee months or less from thE date of acoutsltfon tr (ythng of the dept or similar 11. CREDrroRS: APIOUNTS FALUNG DUE vimiiN ONE YEAR 31.3.24 31.3.23 1,159 1.050 12. MOVEXENT IN FUNDS Net At 31.3.24 At 1.4.23 in fund5 General fund 57.933 114.393 TOTAL FUNDS 57.933 56,460 114,393 Nd m(Nemert in funds, in ttE abm are as folbws: Zncomlng Resou fvknvement in funds General fund 93,626 (37.166) TOTAL FUNDS 93.626 {37,166) 56.460 Movnt in fund5 At 1.4.22 31.3.23 Genernl 1.543 57.933 TOTAL BJ14DS 56,390 1,543 57,933 Page 9
NAnONAL SEARCH AND RESCUE DOG ASSOCIATION NOTES ThE FXNANCIAL STATEME fw the Year En 31 Marth 2024 12. Ctyfiparative rt movement in furKls, Ind In abo% are as follows: Incoming resour expeed In fijnds Gwrnl fund (22,126) 1.543 T¢yfAL FIINDS (22,126) 1,543 A currnrt year 12 ond prior year 12 mcrths ccffibin&l position Is as ftJlltrK: movement in fvnds At 31.3.24 At 1.4.22 Unrestr¥ctéd fund% Generdl fvnd 56.3 58.003 114.393 T17fAL FUN[ 58.003 114.393 A currrytt y8)r 12 montfs and prior year 12 Comb1r net mo¥Emert in fimds, irKlu(led in the aty)ve are as ftJllow5: IrM9 nds Geral f 117,295 (59,292) 58,IX13 TOTAL FUNDS 117.295 (59.292) 58.003 13. RELATED PARTY DISCLOSURES DuriFVJ the year, cMiSSIl6 were pakl to Mr P DurtHm, a trustee, aMrtIng to £nil (2023: £335). 14. Liabllths are recognsse(I when thexe Is an ob11gatk at the Balèntr sheet date as a of past evenl rt 15 wobable that a transfer of economlc tenefft ¥Ylll be Uled Sn settlemw¢ a1 the amount of the settlement (an be tstimated relialAy. Liabilities are nISed at amount that the charity antiapates 5t wlll pay to settle the debt cr the amcrfmt it has received as knnced payments for the go(>Js or must provide. Pdge 10 C(xrtlnI...
PIATIONAL SEARCH AND RESCUE QIWQ.THE F114ANCIAL STATEME Year Ended 31 l&irch 2024 15. KEY JUDGEMEKfs AP40 EsfDIATES Plo slgnllkant Judgments tr key esttmates have been made by Managem in preparlng tl financ*1 statemen Page li
IIATIONAL SEARCH AND RESCUE DOG DETAILED STATEMENT OF FINANCIAL AcrivrrIES fw the Yejr Ended 31.Ilarth 2024 31.3.24 31.3.23 IP4COME AMD ENDOWMEP¥ Donat15 leyacie5 93.507 21,921 119 1.748 93,626 EXPENDrnIRE Ralsing donatlons and lagad• FurKlraiser wenses Commlsslon AdvertislrvJ ar¥J marketlng 13.277 6,271 581 2.758 447 21.077 10,057 Other tradlng acthtties Opening #cKk fr)natI5 Training and conf&en$ sup costs cEn9 stock 5.838 I,(MJO 5,130 819 (3,492) 6,418 1.919 425 2,320 {5.838) 9,295 5.244 Other Planl and MathIv 4.479 1.158 937 1.050 2.346 T•Xal ¢¥pded 37.166 22,126 1,543 This page does nrt forni part of the statutory finala1 51*emerts Pap 12