REGISTERED CHARITY NUMBER: 1177231
LANCASTER AREA SEARCH AND RESCUE REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021
Scott & Wilkinson LLP Chartered Accountants Dalton House 9 Dalton Square LANCASTER LA1 1WD
LANCASTER AREA SEARCH AND RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | ||
| Notes to the Financial Statements | 8 | to | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
LANCASTER AREA SEARCH AND RESCUE
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 28 FEBRUARY 2021
| Trustees | Miss L F Akister |
|---|---|
| Mr D Wright (resigned 2/7/2021) | |
| Ms H Ward | |
| Ms S D Jopson (resigned 6/7/2020) | |
| Mr G Briggs (resigned 25/8/2020) | |
| Mr T Buchan (appointed 29/6/2020) | |
| Ms J Nicholl (appointed 29/6/2020) | |
| K Barrett (appointed 19/10/2020) | |
| Principal address | Research House |
| Caton Road | |
| LANCASTER | |
| LA1 3PE | |
| Registered charity number | 1177231 |
| Independent examiner | Scott & Wilkinson LLP |
| Chartered Accountants | |
| Dalton House | |
| 9 Dalton Square | |
| LANCASTER | |
| LA1 1WD |
Page 1
LANCASTER AREA SEARCH AND RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2021
The trustees present their report with the financial statements of the charity for the year ended 28 February 2021. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
Objectives and activities
Objectives and aims
The objects of the charity are to preserve and protect life and in particular to provide and maintain an emergency rescue service for the benefit of the public:
1) by the provision of a dedicated and trained volunteer service to assist and support the statuary and essential services, in the operation of search and rescue, and technical rescue capabilities relating to water and soft surfaces in the Lancaster Area;
2) by the provision of a back-up service to other search and rescue groups through the national resistance forum and the UK Search and Rescue working group across the United Kingdom if called upon and able to do so.
3) by assisting the Lancaster area community during adverse events due to severe weather such as heat, flooding, snow, high winds.
4) by raising awareness of the statutory and essential services through attendance to key public events. Such as Lancashire rescue open day.
The charity runs a shop to fund the working of the team.
Public benefit
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities.
1) by striving to reduce preventative drowning incidents by delivering community water safety sessions to those of all ages.
2) by assisting the local county council and other charities with humanitarian assistance.
3) by providing specialist water and event safety provisions at Lancaster area community events.
Volunteers
Operational Team
The operational team rely on volunteers to make up both the operational management team and rescue operatives. All of the training, maintenance and administration involved in these roles is done so on a voluntary basis. On average a team member completes 500 hours of training a year, before callouts and events.
Fundraising
We currently rely mainly on the operational team and a few select social members to attend fundraising events. They are also responsible for assisting with grant applications. We hope to appoint a fundraising officer to assist with this going forward, however, are yet to find an appropriate and willing applicant to take on the role.
Shop
Although we have two members of paid staff we rely on volunteers to assist with both the day-to-day running of the shop and deliveries to the local area. This can range from a number of hours to days per week.
Trustees
All members of the board and advisors do so on a completely voluntary basis. They are reconcilable for the running of the charity and henceforth the shop. They enlist the assistance of paid professionals for HR, Administration and accounting where necessary.
Page 2
LANCASTER AREA SEARCH AND RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2021
Achievement and performance
Charitable activities
The charity has responded to a number of callouts both locally and nationally (via SLSGB), in a successful, professional, and efficient manner. Such as Flood Rescue, Large Animal Rescue, Lifesaving Medical Intervention.
We have attained a permanent change use from Lancaster City Council for our Research House site. This will allow us to continue to use it for the purpose of our charity shop, whilst inadvertently providing our operational team with a base of operations.
We have established and developed community water safety sessions for children Nippers Lifesaving at 3-1-5 Health Club as well as attending local school talks and events.
We have established and developed community water safety initiatives in the local area (Bankside) supported by the local fire service and police.
Memorandums of understanding have been agreed and signed, we have established formal agreements with all parties.
During the COVID-19 Pandemic, we have provided humanitarian assistance by coordinating and delivering aid packages.
Financial review
Financial position
During the COVID-19 pandemic, our charity shop and henceforth our main income stream remained closed for the most part. Charity overheads therefore have continued to be funded primarily by the Retail, Leisure and Hospitality Grants and the Job Retention Scheme, aided by a cap in all non-essential spending charity wide.
During the pandemic we have retained all of our assets, additionally have never failed to make a single payment or even had to make a partial payments.
Although it has been halted several times, by the pandemic the Nippers programme too continues be a success. Self-funding their efforts with donations from local business.
The balance sheet remains largely unaffected due to a ban in spending as previously mentioned no major investments or sales have been made.
Reserves policy
The charity aims to ensure that it holds 3 months' reserves to sustain daily operations and growth in terms of new search and rescue team members, more trustees, and more equipment and vehicles.
Free reserves are £28,785 (2020: £24,810).
Future plans
The charity aims to continue to develop their relationships with the local community both in-person and online and to continue to build on the service they provide to the local area and beyond.
We will strive to ensure our premises and activities are green and environmentally friendly.
Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The charity is a charitable incorporated organisation, registered with the Charity Commission on 20 February 2018.
We are still a small, young charity but are endeavouring to raise our profile to build a successful board of Trustees with a diverse range of strengths and abilities to work with both the charity shop and the operations team.
Page 3
LANCASTER AREA SEARCH AND RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2021
Structure, governance and management
Recruitment and appointment of new trustees
New trustees must complete an application pack, which will then be reviewed by the board, should the applicant be suitable he/she will be invited to attend a number of meetings. Following this, they will then be invited if appropriate to be appointed. New trustees are appointed by the board and if applicable positions elected by the members at the AGM.
Approved by order of the board of trustees on 26 July 2021 and signed on its behalf by:
Miss L F Akister - Trustee
Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LANCASTER AREA SEARCH AND RESCUE
Independent examiner's report to the trustees of Lancaster Area Search and Rescue
I report to the charity trustees on my examination of the accounts of Lancaster Area Search and Rescue (the Trust) for the year ended 28 February 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr S W Hinnigan FCA CTA Scott & Wilkinson LLP Chartered Accountants Dalton House 9 Dalton Square LANCASTER LA1 1WD
28 July 2021
Page 5
LANCASTER AREA SEARCH AND RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2021
| Unrestricted fund Notes £ Income and endowments from Donations and legacies 5,523 Charitable activities 4 Search and rescue team 54,273 Other trading activities 3 31,245 Other income 5 - Total 91,041 Expenditure on Raising funds 6 50,943 Charitable activities 7 Search and rescue team 37,272 Total 88,215 NET INCOME/(EXPENDITURE) 2,826 Reconciliation of funds Total funds brought forward 35,641 Total funds carried forward 38,467 |
Restricted funds £ - - - - - - 1,843 1,843 (1,843) 7,622 5,779 |
2021 Total funds £ 5,523 54,273 31,245 - 91,041 50,943 39,115 90,058 983 43,263 44,246 |
2020 Total funds £ 11,459 1,529 104,354 8,005 |
|---|---|---|---|
| 125,347 59,740 48,017 |
|||
| 107,757 | |||
| 17,590 25,673 |
|||
| 43,263 |
The notes form part of these financial statements
Page 6
LANCASTER AREA SEARCH AND RESCUE
BALANCE SHEET 28 FEBRUARY 2021
| Unrestricted Restricted fund funds Notes £ £ Fixed assets Tangible assets 13 9,682 5,779 Current assets Debtors 14 7,872 - Cash at bank and in hand 28,880 - 36,752 - Creditors Amounts falling due within one year 15 (7,967) - Net current assets 28,785 - Total assets less current liabilities 38,467 5,779 NET ASSETS 38,467 5,779 Funds 16 Unrestricted funds Restricted funds: Lancaster Freemasons Persimmon Total funds |
2021 Total funds £ 15,461 7,872 28,880 36,752 (7,967) 28,785 44,246 44,246 38,467 5,247 532 5,779 44,246 |
2020 Total funds £ 18,453 8,736 20,230 28,966 (4,156) 24,810 43,263 43,263 35,641 6,996 626 7,622 43,263 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 26 July 2021 and were signed on its behalf by:
Miss L F Akister - Trustee
The notes form part of these financial statements
Page 7
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021
1. Statutory information
Lancaster Area Search and Rescue is a charitable incorporated organisation registered with the Charity Commission in England & Wales.
The address is Research House. Caton Road, Lancaster, LA1 3PE.
2. Accounting policies
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the 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 (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees' Annual Report.
The charity receives government grants. These grants are recognised at the fair value of the amount received or receivable when there is reasonable assurance that the charity will comply with conditions attaching to them and the grants will be received using the accrual model.
Expenditure
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 20% Straight line Plant and machinery - 15% Reducing balance Motor vehicles - 25% Reducing balance Computer equipment - 33% Straight line
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Page 8
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
2. Accounting policies - continued
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Donated goods
Gifts in kind donated for resale are recognised in the financial statements when the goods are sold. Due to the volume of low value items received, it is impracticable to fair value these goods upon receipt.
3. Other trading activities
4.
| Charity shop income Income from charitable activities Activity Grants Search and rescue team Grants received, included in the above, are as follows: Furness Persimmon Community foundation Government Covid-19 support grants |
2021 £ 31,245 2021 £ 54,273 2021 £ - - - 54,273 54,273 |
2020 £ 104,354 |
2020 £ 104,354 |
|
|---|---|---|---|---|
| 2020 £ 1,529 |
||||
| 2020 £ 250 800 479 - |
||||
| 1,529 |
Page 9
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
| 5. Other income Room hire Training courses provided Insurance claims received 6. Raising funds Raising donations and legacies Staff costs Other operating leases Rates and water Light and heat Selling fees Charity shop consumables 7. Charitable activities costs Search and rescue team 8. Support costs Management £ Search and rescue team 11,592 9. Trustees' remuneration and benefits |
2021 £ - - - - 2021 £ 26,896 20,280 568 1,934 483 782 50,943 Support Direct costs (see Costs note 8) £ £ 16,256 22,859 Governance Finance costs £ £ 768 10,499 |
2020 £ 70 1,220 6,715 8,005 2020 £ 34,398 20,280 197 2,128 - 2,737 |
|---|---|---|
| 59,740 | ||
| Totals £ 39,115 |
||
| Totals £ 22,859 |
||
There were no trustees' remuneration or other benefits for the year ended 28 February 2021 nor for the year ended 29 February 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 28 February 2021 nor for the year ended 29 February 2020.
Page 10
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
| 10. Staff costs Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Shop and admin No employees received emoluments in excess of £60,000. 11. Comparatives for the statement of financial activities Unrestricted fund £ Income and endowments from Donations and legacies 11,459 Charitable activities Search and rescue team 479 Other trading activities 104,354 Other income 8,005 Total 124,297 Expenditure on Raising funds 59,740 Charitable activities Search and rescue team 48,531 Total 108,271 NET INCOME 16,026 Transfers between funds (1,894) Net movement in funds 14,132 Reconciliation of funds Total funds brought forward 21,509 Total funds carried forward 35,641 |
2021 £ 26,474 422 26,896 2021 2 Restricted funds £ - 1,050 - - 1,050 - (514) (514) 1,564 1,894 3,458 4,164 7,622 |
2020 £ 33,782 616 34,398 2020 2 Total funds £ 11,459 1,529 104,354 8,005 |
|---|---|---|
| 125,347 59,740 48,017 |
||
| 107,757 | ||
| 17,590 - |
||
| 17,590 25,673 |
||
| 43,263 |
Page 11
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
12. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examination fee of £2,060 (2020 - £2,175).
13. Tangible fixed assets
| Improvements to Plant and property machinery £ £ Cost At 1 March 2020 4,037 9,816 Additions 1,258 318 At 28 February 2021 5,295 10,134 Depreciation At 1 March 2020 1,445 2,036 Charge for year 1,060 1,216 At 28 February 2021 2,505 3,252 Net book value At 28 February 2021 2,790 6,882 At 29 February 2020 2,592 7,780 |
Motor Computer vehicles equipment £ £ 7,995 1,646 - - 7,995 1,646 999 561 1,749 543 2,748 1,104 5,247 542 6,996 1,085 |
Totals £ 23,494 1,576 |
|---|---|---|
| 25,070 | ||
| 5,041 4,568 |
||
| 9,609 | ||
| 15,461 | ||
| 18,453 |
14. Debtors: amounts falling due within one year
| Trade debtors Other debtors VAT Prepayments and accrued income |
2021 £ 514 5,070 2,288 - 7,872 |
2020 £ 470 5,070 2,804 392 |
|---|---|---|
| 8,736 |
Page 12
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
15. Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | |||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Trade creditors | 1,678 | 135 | |
| Taxation and social security | 2,125 | 1,931 | |
| Other creditors | 4,164 | 2,090 | |
| 7,967 | 4,156 | ||
| Movement in funds | |||
| Net | |||
| movement | At | ||
| At 1/3/20 | in funds | 28/2/21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 35,641 | 2,826 | 38,467 |
| Restricted funds | |||
| Lancaster Freemasons | 6,996 | (1,749) | 5,247 |
| Persimmon | 626 | (94) | 532 |
| 7,622 | (1,843) | 5,779 | |
| TOTAL FUNDS | 43,263 | 983 | 44,246 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 91,041 | (88,215) | 2,826 |
| Restricted funds | |||
| Lancaster Freemasons | - | (1,749) | (1,749) |
| Persimmon | - | (94) | (94) |
| - | (1,843) | (1,843) | |
| TOTAL FUNDS | 91,041 | (90,058) | 983 |
16. Movement in funds
Page 13
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2021
16. Movement in funds - continued
Comparatives for movement in funds
| Net | Transfers | |||
|---|---|---|---|---|
| movement | between | At | ||
| At 1/3/19 | in funds | funds | 29/2/20 | |
| £ | £ | £ | £ | |
| Unrestricted funds | ||||
| General fund | 21,509 | 16,026 | (1,894) | 35,641 |
| Restricted funds | ||||
| Lancaster Freemasons | 3,427 | 1,675 | 1,894 | 6,996 |
| Persimmon | 737 | (111) | - | 626 |
| 4,164 | 1,564 | 1,894 | 7,622 | |
| TOTAL FUNDS | 25,673 | 17,590 | - | 43,263 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Lancaster Freemasons Furness Persimmon TOTAL FUNDS |
Incoming resources £ 124,297 - 250 800 1,050 125,347 |
Resources Movement expended in funds £ £ (108,271) 16,026 1,675 1,675 (250) - (911) (111) 514 1,564 (107,757) 17,590 |
|---|---|---|
17. Related party disclosures
There were no related party transactions for the year ended 28 February 2021.
Page 14
LANCASTER AREA SEARCH AND RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2021
| Income and endowments Donations and legacies Donations Gift aid Other trading activities Charity shop income Charitable activities Grants Other income Room hire Training courses provided Insurance claims received Total incoming resources Expenditure Raising donations and legacies Wages Pensions Other operating leases Rates and water Light and heat Selling fees Charity shop consumables Charitable activities Insurance Telephone Postage and stationery Advertising Sundries Rescue team expenses Computer costs Subscriptions Uniforms |
2021 £ 2,897 2,626 5,523 31,245 54,273 - - - - 91,041 26,474 422 20,280 568 1,934 483 782 50,943 3,118 774 539 - - 9,146 1,724 955 - 16,256 |
2020 £ 11,459 - |
|---|---|---|
| 11,459 104,354 1,529 70 1,220 6,715 |
||
| 8,005 | ||
| 125,347 33,782 616 20,280 197 2,128 - 2,737 |
||
| 59,740 3,444 584 946 436 8 11,015 1,437 155 201 |
||
| 18,226 |
This page does not form part of the statutory financial statements
Page 15
LANCASTER AREA SEARCH AND RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2021
| Support costs Management Motor expenses Staff training Travel expenses Premises cleaning Premises repairs Improvements to property Plant and machinery Motor vehicles Computer equipment (Profit)/loss on sale of tangible fixed assets Finance Bank charges Governance costs Sundries Accountancy and legal fees Bookkeeping and payroll Other legal and professional Admin Total resources expended Net income |
2021 £ 4,508 75 - 1,276 1,165 1,060 1,216 1,749 543 - 11,592 768 114 2,425 668 4,673 2,619 10,499 90,058 983 |
2020 £ 10,007 8,357 504 1,421 1,225 808 1,374 999 543 (2,674) 22,564 1,001 625 2,451 1,158 1,992 - 6,226 107,757 17,590 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 16