REPORT OF THE TRUSTEES AND FINANCIAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023 CHARITY REGISTRATION NUMBER **1174125** (England & Wales) Prepared by Champleys Chartered Certified Accountants **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM CHARITY INFORMATION AS AT 31ST DECEMBER 2023** ## **Trustees** Jonathan Bateman David Edwards Nigel Jones Catriona McLees Roger Hartley Shirley Priestley ## **Accountants** Champleys Chartered Certified Accountants Champleys Mews Market Place Pickering YO18 7AE **Bankers CAF Bank** Kings Hill West Malling Kent ME19 4JQ ## **Skipton Building Society** The Bailey Skipton North Yorkshire BD23 1DN ## **Principal Operating Address** Scarborough and Ryedale Mountain Rescue Team Unit 1B-1C Barkers Lane Snainton Scarborough YO13 9BG **[ 1 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023** The Trustees present their report and the financial statements for the year ended 31st December 2023. ## **Background and Structure** The legal name of the Charity is Scarborough and Ryedale Mountain Rescue Team. The Charity was established as a CIO by a constitution adopted on 3rd August 2017. The Charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1174125. ## **Summary of the purposes and activities of the Charity** To relieve suffering and distress amongst persons affected by accidents or natural hazards on the North York Moors, or any other place if requested and in furtherance of this objective and for no other purpose the Charity shall :- - provide adequate arrangements for the secure and efficient search and rescue of any person in difficulty in cooperation with the police or other emergency services and also with other mountain rescue teams. - train members in the skills required for moorland and mountain search and rescue, survival, casualty care and other useful techniques in this work. - assist other organisations in acquiring knowledge of safety techniques in wild country and to co-operate with the National Park authorities on matters of safety on the North York Moors. ## **Public Benefit Statement** The Scarborough and Ryedale Mountain Rescue Team Board of Trustees believe the services provided by the Charity to be both beneficial and vitally important to the community. Throughout the year the Board of Trustees had regard to the guidelines on public benefit as set out by the Charity Commission when exercising powers or duties to which the guidance is relevant. ## **Trustees** The following persons served as Trustees during the year ended 31st December 2023: |**Trustee**|**Office**|**Trustee Appointed / Resigned in Year**| |---|---|---| |◦Jonathan Bateman|Chair|| |◦Andrew Priestley|Secretary - Resigned 8th June 2023|Resigned 8th June 2023| |◦Catriona McLees|Treasurer - Resigned 8th June 2023|| |◦Nigel Jones|Treasurer - Appointed 8th June 2023|Appointed 8th June 2023| |◦Shirley Priestley||| |◦Roger Hartley|Secretary - Appointed 8th June 2023|| |◦Neil Armstrong||Resigned 8th June 2023| |◦David Edwards||Appointed 8th June 2023| ## **Staff, Management and Selection of Trustees** Appointment of trustees is by the election of members of the association taken at the Annual General Meeting. The Charity is controlled and directed by the elected members of the Board of Trustees. ## **Risk Management** The Board of Trustees continue to examine the principal areas of the Charity’s operations to review the major risks which may arise. In the opinion of the Board, financial and operational policies and procedures are in place to enable such risks to be identified and allow them to be mitigated to an acceptable level in the Charity’s day to day activities. **[ 2 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **Review of the Charity's achievements and performance, including the difference the Charity has made to the beneficiaries and to wider society throughout the year** In operational terms, the past year has been relatively quiet for the team. Over the 2023 calendar year we responded to 63 incidents, with a slightly higher proportion of searches than rescues than we have experienced in recent years. Searches for lost or vulnerable missing people made up 35% of incidents in 2023, compared with only 23% in 2022. However, 56% of responses were still to rescue injured people who were unable to reach care without our assistance, up on 2022, with a notable reduction in responses to assist local services in times of extreme weather, reflecting the relatively mild winters of 2022/23 and 2023/24. We continue to feel the impact of the pressures within the NHS, with the team having to manage casualties during lengthy waits for ambulance responses. Our skills and remit continue to be valued and respected by the ambulance service. The team has undertaken a number of engagement activities with our local calling authorities (Yorkshire Ambulance Service, North Yorkshire Police, and Humberside Police) to ensure and improve their understanding of the Team’s capabilities and the methods of activating the Team. The last two of our 2022 recruits graduated to Full Team Membership in June 2023, bring the total to six from that trainee cohort. A smaller intake was inducted in early 2023, with just two new members reaching operational status in 2022/23. Following this a much larger intake was recruited in January 2024, with 16 trainees beginning their journey to operational status and promising to significantly enrich the Team once they are fully trained in the core skills for a mountain rescue team member and responding to call outs of all types. The Team has continued, under the guidance of the Training Officer, to review and develop its training programme. With developments in national guidelines and requirements appearing to be ongoing in areas such as medical training, rope rescue, and blue-light driving, ensuring the Team’s training meets and continues to meet the necessary standards is a considerable task. Maintaining an active view of the training landscape has been essential in ensuring the Team keeps itself in a good position to meet these needs. Fundraising for the Team in 2022/23 has been structured around the Team’s requirement to replace both its response Land Rovers, while still maintaining the necessary income to ensure good running of the Team. An ambitious grant application programme was undertaken throughout the year and has been successful in raising the necessary funds to purchase the base vehicle for the first of these replacements. This was delivered at the end of 2023/24, with adequate funds having been raised to complete the significant conversion work need to transform it into an operational Mountain Rescue vehicle. Under the guidance of the Vehicle Officer, it is anticipated to enter service in mid-2024/25, with fundraising ongoing for the second required vehicle. The Team’s challenge events continued to form the core income source for operational costs over the year. The Team repeated the successful Dalby Inferno event that was inaugurated in 2022/23, a 10-hour running event based on 5km laps run once every hour. Based in Dalby Forest and organised in conjunction with Forestry England, it was again a very popular event with participants, delivering a good return on the efforts of the Operational and Support Team members. The events team continue to innovate and seek new opportunities to maximise our income from these events, while promoting both the Team and the enjoyment of the countryside the Team works in. The Support Team has continued to develop over 2022/23, taking a valuable role in both fundraising activities and operational support. Support Members have contributed to key activities, such as event support, equipment inspections, fundraising, and the development of publicity materials for the Team. The Trustees continue to support best management practices within the team, with further work on developing an organisational risk register for the team. This has aligned with the efforts of the Operations Group (made up of the elected Incident Controller of the Team) to improve and develop risk management strategies for both Operations and Training events. This work will ensure compliance with the needs of the new insurers commissioned by Mountain Rescue England and Wales to provide liability insurance for Mountain Rescue activities throughout the country. Looking ahead to 2024/25, the Team still has a significant fundraising requirement to enable the replacement of the second of our 4x4 response vehicles. In addition to this, there is a focus on the successful transition of our large current trainee cohort to operational status, and then to achieving Full Team Membership. The Team will reach its 60th Anniversary in 2025, so planning is already underway for events to celebrate this milestone in the history of the Team. **[ 3 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **Financial Review** The financial position of the Charity as at 31st December 2023 as more fully detailed in the accounts, can be summarised as follows: |Income
Expenditure
Unrestricted Funds
Restricted Funds
Designated Funds
Total Funds
Net Surplus/(Deficit)|**2023**
**2022**
**£**
**£**
120,187
82,048
(55,828)
(86,603)
64,359
(4,555)
177,606
165,613
14,855
10,220
157,143
109,412
349,604
285,245| |---|---| The results for the year show a surplus of £64,359. Total reserves amounted to £349,604 at as at 31st December 2023, of which £177,606 are unrestricted. The Trustees consider the Charity's results to be positive. The Charity has a shown a surplus following the prior year loss, although much of the surplus has already been designated for necessary equipment improvements. The unrestricted funds available to the Charity have therefore increased by a smaller amount than the surplus (an increase of £11,993). ## **Reserves Policy** The reserve fund is set at £157,143 (2022: £109,412). The Trustees acknowledge that unrestricted cash reserves are required to:- - cover any redundancy or other costs that may arise in the event of closure - ◦ as a source of funds of last resort in the event of cost overruns on activities that can not be met elsewhere It is the policy of the Trustees that the organisation shall hold a reserve fund approximately equal to two year's running costs. The Trustees shall review the amount held in a designated reserves on an annual basis. **[ 4 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **Statement of Trustees' Responsibilities** The Trustees are responsible for preparing the Trustees’ 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 require the Trustees to prepare financial statements for each financial 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 year. In preparing these financial statements the trustees are required to: - ◦select suitable accounting policies and then apply them consistently; - ◦observe the methods and principles in the Charities SORP, - ◦make judgements and estimates that are reasonable and prudent; - prepare the financial statement on the ongoing concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008, and the provisions of the Charity's constitution. They are also responsible for safeguarding the assets of the Charity, and hence for taking reasonable steps for prevention and detection of fraud and other irregularities. This report was approved by the Scarborough and Ryedale Mountain Rescue Team Trustees and is signed on their behalf by: Jonathan Bateman Chair of Trustees Nigel Jones Nigel Jones Treasurer 26 Jul 2024 15 Jul 2024 Date Date **[ 5 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2023** As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ I report on the accounts of Scarborough and Ryedale Mountain Rescue Team for the year ended 31st December 2023, which are set out on pages 7 to 14. ## **Respective Responsibilities of Trustees and Examiner** The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down 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 the Independent Examiner’s 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 in the statement 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: - to keep accounting records in accordance with section 130 of the 2011 Act; or - to prepare accounts which accord with the accounting records; or - concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination. 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. Michael Richmond FCCA _on behalf of_ Champleys Chartered Certified Accountants Champleys Mews Market Place Pickering YO18 7AE 10th July 2024 **[ 6 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM** **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023** |**Incoming Resources**
Annual Subscription Fees
Collections and Gift Aid
Donations
**3**
Fundraising
Grants
**4**
Interest
Legacies
**5**
Sundry Income
**6**
**Notes**|2023|Breakdown By|Designated
£
1,500
Fund|**2023**|**2022**
**Total**
**£**
2,800
6,103
33,978
23,077
8,521
725
1,000
5,844| |---|---|---|---|---|---| ||Unrestricted
£
1,890
3,997
34,331
23,054
1,600
3,593
38,317
4,940|Restricted
£
6,965||**Total**
**£**|| ||||||| |||||1,890|| |||||3,997|| |||||34,331|| |||||23,054|| |||||8,565|| |||||3,593|| |||||39,817|| |||||4,940|| ||||||| |**Total Incoming Resources**|111,722|6,965|1,500|120,187|82,048| |**Resources Expended**
Charitable Activities
**7**
Fundraising Costs
**8**
Governance and Administration
**9**|32,097
9,689
2,502|2,330
-
-|9,210
-
-||71,727
11,472
3,404| ||||||| ||||||| |||||43,637
9,689
2,502|| |**Total Resources Expended**|44,288|2,330|9,210|55,828|86,603| ||||||| ||||||| |**Surplus / (Deficit) for the Year**|67,434|4,635|(7,710)|**64,359**|**(4,555)**| |**Reconciliation of Funds**
Total Funds Brought Forward
Surplus / (Deficit) for the Year
Transfers Between Funds|165,613
67,434
(55,444)|10,220
4,635
-|109,412
(7,710)
55,444||289,800
(4,555)
-| ||||||| |||||285,245
64,359
-|| |**Total Funds Carried Forward**|177,603|14,855|**157,146**|**349,604**|**285,245**| **[ 7 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM** **BALANCE SHEET AS AT 31ST DECEMBER 2023** **----- Start of picture text -----**
Notes 2023 2022
£ £ £ £
Fixed Assets
Tangible Assets 10 101,485 106,621
101,485 106,621
Current Assets
Debtors 11 7,300 11,595
Cash at Bank and In Hand 12 243,327 167,479
250,627 179,074
Liabilities
Creditors: Amounts falling due < 1 Year 13 1,008 450
Provisions for Liabilities 14 1,500 -
2,508 450
Net Current Assets 248,119 178,624
Net Assets 349,604 285,245
Represented by: `
Unrestricted Funds 15 177,606 165,613
Restricted Funds 15 14,855 10,220
Designated Reserve Fund 15 157,143 109,412
Total Funds 349,604 285,245
For and on behalf of all the Trustees
26 Jul 2024
Jonathan Bateman Dated
Chair of Trustees
**----- End of picture text -----**
**[ 8 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **1 Basis of Accounting** These accounts 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. The accounts 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) effective from 1st January 2019. - the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) - the Charities Act 2011 The Charity constitutes a public benefit entity as defined by FRS 102. The accounts are prepared on a going concern basis. ## Recognition of income These are included in the Statement of Financial Activities (SoFA) when: - the charity becomes entitled to the resources - it is more likely than not that the Trustees will receive the resources - the monetary value can be measured with sufficient reliability ## Donated Goods, Services and Facilities Donated goods, services and facilities are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. ## Governance and Support Costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. ## Provisions for Liabilities Provisions are stated at the best estimate of the amount required to settle the obligation at the reporting date. The best estimate is the amount an entity would rationally pay to settle the obligation at the end of the reporting period or to transfer it to a third party at that time. ## Volunteer Help The value of any voluntary help is not included in the accounts, but is described in the Trustees’ Annual Report. ## Fixed Assets for use by Charity The accounts have been prepared under the historical cost convention. Assets are shown on the statements of assets and liabilities if they can be used for more than one year, and cost at least £300. ## VAT The Charity is able to claim back input VAT on certain purchases. All figures are stated exclusive of VAT. ## **2 Nature and Purpose of Funds** ## Unrestricted Funds Funds that may be used at the discretion of the trustees in furtherance of the objects of the charity. ## Restricted Funds Funds that may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. ## Designated Funds A reserve set aside to cover costs that could or are likely to arise in the future. The figure stated a current estimate of such costs. **[ 9 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **3 Breakdown of Income from Donations** |**Breakdown of Income from Donations**||||| |---|---|---|---|---| |Nicola Pringle (Marathon)
Yorkie Talkies Walking Group
Wykeham Estate
A. R. Kirkby
York Land Rover Show
Homelands Charitable Trust
Hardmoors
Ganton Golf Club
Small Donations < £1,000
**Total**
Mountain Rescue England and Wales
Malton Motor Club|**Unrestricted**
**Restricted**
**Designated**
£
£
£
-
-
-
-
-
-
3,500
-
-
-
-
-
1,000
-
-
2,396
-
-
-
-
-
2,900
-
-
5,758
-
-
-
-
-
18,777
-
-
34,331
-
-
**2023 Breakdown**||**2023**|**2022**
**Total**
£
1,000
1,500
3,500
887
-
1,688
4,254
3,520
2,329
15,300
33,978| ||**Unrestricted**
£
-
-
3,500
-
1,000
2,396
-
2,900
5,758
-
18,777|**Restricted**
£
-
-
-
-
-
-
-
-
-
-
-|**Total**
£
-
-
3,500
-
1,000
2,396
-
2,900
5,758
-
18,777|| ||34,331|-|34,331|| |||||| ## **4 Breakdown of Income from Grants** |**Breakdown of Income from Grants**||||| |---|---|---|---|---| |Duchy of Lancaster Benevolent Fund
North York Moors National Park Authority
George A Moor
Ryedale District Council Community Grant
North Yorkshire Council
Brunto Charitable Trust
**Total**
Other Small Donations < £1,000|**Unrestricted**
**Restricted**
**Designated**
£
£
£
-
3,000
-
-
-
-
-
2,500
-
1,600
-
-
-
1,465
-
-
-
-
-
-
-
1,600
6,965
-
**2023 Breakdown**||**2023**|**2022**
**Total**
£
-
4,605
-
1,600
-
1,466
850
8,521| ||**Unrestricted**
£
-
-
-
1,600
-
-
-|**Restricted**
£
3,000
-
2,500
-
1,465
-
-|**Total**
£
3,000
-
2,500
1,600
1,465
-
-|| ||1,600|6,965|8,565|| ## **5 Breakdown of Income from Legacies** |**Total**
B. Little
Arthur N Stott
June Hart Hopkins|**Unrestricted**
**Restricted**
**Designated**
£
£
£
41,317
-
-
-
-
-
(3,000)
-
1,500
38,317
-
1,500
**2023 Breakdown**|**Unrestricted**
**Restricted**
**Designated**
£
£
£
41,317
-
-
-
-
-
(3,000)
-
1,500
38,317
-
1,500
**2023 Breakdown**|**2023**|**2022**
**Total**
£
-
1,000
-
1,000| |---|---|---|---|---| ||**Unrestricted**
£
41,317
-
(3,000)|**Restricted**
£
-
-
-|**Total**
£
41,317
-
(1,500)|| ||38,317|-|39,817|| ## **6 Breakdown of Sundry Income** |**Breakdown of Sundry Income**||||| |---|---|---|---|---| |Police Expense Re-Imbursement
Sale of Equipment and Other Small Sales
**Total**|**Unrestricted**
**Restricted**
**Designated**
£
£
£
3,093
-
-
1,847
-
-
4,940
-
-
**2023 Breakdown**||**2023**|**2022**
**Total**
£
4,518
1,326
5,844| ||**Unrestricted**
£
3,093
1,847|**Restricted**
£
-
-|**Total**
£
3,093
1,847|| ||4,940|-|4,940|| **[ 10 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **7 Breakdown of Expenditure on Charitable Activities** |Issued Equipment
Personal Equipment
Premises
Depreciation
Equipment
Consumables
Insurance
Utilities
Fuel
Vehicle Repairs and Servicing
Training
**Total**|**Unrestricted**
**Restricted**
**Designated**
£
£
£
1,240
-
-
1,812
934
8,402
4,717
-
-
2,743
-
-
2,393
-
-
414
-
-
2,091
-
-
6,083
-
-
4,716
-
-
3,169
-
-
2,719
1,396
808
32,097
2,330
9,210
**2023 Breakdown**|**Unrestricted**
**Restricted**
**Designated**
£
£
£
1,240
-
-
1,812
934
8,402
4,717
-
-
2,743
-
-
2,393
-
-
414
-
-
2,091
-
-
6,083
-
-
4,716
-
-
3,169
-
-
2,719
1,396
808
32,097
2,330
9,210
**2023 Breakdown**|**2023**|**2022**
**Total**
£
1,598
35,756
4,773
3,482
2,363
465
2,008
7,614
2,913
3,631
7,124
71,727| |---|---|---|---|---| ||**Unrestricted**
£
1,240
1,812
4,717
2,743
2,393
414
2,091
6,083
4,716
3,169
2,719|**Restricted**
£
-
934
-
-
-
-
-
-
-
-
1,396|**Total**
£
1,240
11,148
4,717
2,743
2,393
414
2,091
6,083
4,716
3,169
4,923|| ||32,097|2,330|43,637|| ## **8 Breakdown of Expenditure on Fundraising Costs** |**Total**
General Fundraising|**Unrestricted**
**Restricted**
**Designated**
£
£
£
9,689
-
-
9,689
-
-
**2023 Breakdown**|**Unrestricted**
**Restricted**
**Designated**
£
£
£
9,689
-
-
9,689
-
-
**2023 Breakdown**|**2023**|**2022**
**Total**
£
11,472
11,472| |---|---|---|---|---| ||**Unrestricted**
£
9,689|**Restricted**
£
-|**Total**
£
9,689|| ||9,689|-|9,689|| ## **9 Breakdown of Expenditure on Governance and Administration** |**Total**
Office Administration
Accountancy and Independent Examination|**Unrestricted**
**Restricted**
**Designated**
£
£
£
585
-
-
1,917
-
-
2,502
-
-
**2023 Breakdown**|**Unrestricted**
**Restricted**
**Designated**
£
£
£
585
-
-
1,917
-
-
2,502
-
-
**2023 Breakdown**|**2023**|**2022**
**Total**
£
500
2,904
3,404| |---|---|---|---|---| ||**Unrestricted**
£
585
1,917|**Restricted**
£
-
-|**Total**
£
585
1,917|| ||2,502|-|2,502|| **[ 11 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023** |**10 Tangible Fixed Assets**
Depreciation on Disposals
**Depreciation**
Depreciation as at 1st January 2023
Depreciation for the Period
**As at 31st December 2023**
**Net Book Value**
**As at 31st December 2023**
**As at 1st January 2023**
Disposals
Cost as at 1st January 2023
**As at 31st December 2023**
**Cost or Valuation**|**Premises**
**Motor**
**Vehicles**
£
£
90,000
215,651
-
(7,558)
90,000
208,093
-
199,030
-
4,922
-
(7,344)
-
196,608
90,000
16,621
90,000
11,485
**2023 Breakdown**|**2023**
**Total**
£
305,651
(7,558)
298,093
199,030
4,922
203,952
106,621
101,485| |---|---|---| The Premises are revalued to fair value at the end of each accounting year. Depreciation is charged on motor vehicles at a rate of 30% on a reducing balance basis over 10 years. |**11 Breakdown of Debtors**
**Total**
Gift Aid (estimate, see note below)
Police Reimbursement
VAT Repayment|**2023**
£
1,135
627
5,538
7,300|**2022**
£
-
-
11,595
11,595| |---|---|---| The Gift Aid debtor is based on the value of the Gift Aided payments recorded during the year. This amount is an estimate and may be subject to amendment when the final claim is made. |**12 Cash at Bank and In Hand**
**13 Breakdown of Creditors Due < 1 Year**
**14 Breakdown of Provisions for Liabilities**
Deferred Income
**Total**
**Total**
Current Account
Deposit Accounts
Cash
Accruals
**Total**
Contingency for Repayment of Legacy Received in 2020|**2023**
£
83,871
159,383
73
243,327
**2023**
£
585
423
1,008
**2023**
£
1,500
1,500|**2022**
£
16,256
151,149
74
167,479
**2022**
£
450
-
450
**2022**
£
-
-| |---|---|---| Funds of £3,000 were received from a legacy in 2020, but this amount is potentially repayable if the solicitors are unable to recover funds from the USA. The outcome of this process is highly uncertain. Given the lack of further information, the probability of it becoming repayable has been estimated as 50%. **[ 12 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **15 Breakdown of Fund Movements (2023 - Current Year)** |19.1Digital Radio Equipment
19.3Replacement of Water Kit
19.9Fitting Out of Sprinter Van
19.5Team Vehicle Replacement Plan
**Note**
**□Restricted**|**B/Fwd**
£
934
-
-
9,286|**Receipts**
£
-
1,465
5,500
-|**Payments**
£
934
-
1,396
-|**Transfers**
£
-
-
-
-|**C/Fwd**
£| |---|---|---|---|---|---| ||||||| ||||||-
1,465
4,104
9,286| |**Total Restricted Funds**|**10,220**|**6,965**|**2,330**|**-**|**14,855**| |19.1Digital Radio Equipment
19.2Base Improvements
19.3Replacement of Water Kit
19.5Team Vehicle Replacement Plan
19.9Fitting Out of Sprinter Van
19.4Equipment as Per Strategic Plan
19.6Potential Part Refund of Bequest
19.7Rope Instructor Training
**□ Designated**
19.10 General Provision|4,077
2,111
(1,194)
-
17,450
-
-
2,694
84,274|-
-
-
-
-
1,500
-
-
-|2,863
790
-
4,748
812
-
-
-
-|3,000
1,471
-
4,973
40,000
-
6,000
-
-|| ||||||4,214
2,792
(1,194)
225
56,638
1,500
6,000
2,694
84,274| |**Total Designated Funds**|**109,412**|**1,500**|**9,213**|**55,444**|**157,143**| ||||||| ||||||| |**Unrestricted Funds**|**165,613**|**111,722**|**44,285**|**(55,444)**|**177,606**| ||||||| |**Total Funds (2023 - Current Year)**|**285,245**|**120,187**|**55,828**|**-**|**349,604**| ## **16 Breakdown of Fund Movements (2022 - Previous Year)** **----- Start of picture text -----**
B/Fwd Receipts Payments Transfers C/Fwd
Note £ £ £ £ £
□ Restricted
19.1 Digital Radio Equipment 7,082 4,955 11,103 - 934
19.3 Replacement of Water Kit - 1,966 1,966 - -
19.8 Replacement of Waterproof Equipment 793 - 793 - -
19.9 Fitting Out of Sprinter Van 13,266 - 3,980 - 9,286
Total Restricted Funds 21,141 6,921 17,842 - 10,220
□ Designated
19.1 Digital Radio Equipment 9,217 - 5,140 - 4,077
19.2 Base Improvements 4,600 - 2,169 (320) 2,111
19.3 Replacement of Water Kit 2,700 - 3,894 - (1,194)
19.4 Equipment as Per Strategic Plan 5,250 - 5,001 (249) -
19.5 Team Vehicle Replacement Plan 17,450 - - - 17,450
19.8 Replacement of Waterproof Equipment 3,165 - 3,165 - -
19.9 Fitting Out of Sprinter Van 3,848 - 1,154 - 2,694
19.10 General Provision 81,146 - - 3,128 84,274
-
Total Designated Funds 127,376 20,523 2,559 109,412
Total Unrestricted Funds 141,283 75,127 48,238 (2,559) 165,613
-
Total Funds (2022 - Previous Year) 289,800 82,048 86,603 285,245
**----- End of picture text -----**
**[ 13 ]** **SCARBOROUGH AND RYEDALE MOUNTAIN RESCUE TEAM** **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2023** ## **17 Trustee Expenses and Related Party Transactions** No trustee received a remuneration for services rendered. No trustee, or anyone connected with a trustee, has a material interest in any of the Charity's transactions. Trustees are only reimbursed for travel expenses incurred on behalf of the Charity. This is travel for meetings with external organisations only and not for internal trustee meetings. ## **18 Employees** The Charity had no employees in the year (2022 : Nil) ## **19 Description of the Designated Funds** ## 19.1 Digital Radio Equipment For the repeater station in Goathland, the Saltergate repeater also needs an internet connection and will include a EE sim card (£12/month). There is an additional £3,000 allocated to cover the new repeater. ## 19.2 Base Improvements To improve the air movement in base (completed), purchase a new computer and additional amounts for decorating the base premises. ## 19.3 Replacement of Water Kit Replacement of dry suits and related equipment. ## 19.4 Equipment as Per Strategic Plan Investment in the team welfare unit (inflatable shelter and electric pump, protected extension lead, generator, lighting and table) together with new laptops for the Committee. ## 19.5 Team Vehicle Replacement Plan Depreciation and wear and tear of existing vehicles and together with the high cost of new vehicle purchases mean funds need to be accumulated and set aside for replacements. ## 19.6 Potential Part Refund of Bequest Funds needed to be set aside in case the solicitors of an estate that donated to the Charity are unable to recover monies from the USA. ## 19.7 Rope Instructor Training Funds set aside for upcoming training of volunteers. ## 19.8 Replacement of Waterproof Equipment Funds set aside for the replacement of waterproof trousers. ## 19.9 Fitting Out of Sprinter Van Residual depreciation costs on the fitting out of the Mercedes Sprinter van. ## 19.10 General Provision This is the amount set aside as part of the reserves and financial management of the Charity by the Trustees. Full details of the reserves are set out in the Financial Review of this report. **[ 14 ]**