REGISTERED CHARITY NUMBER: 1177231
LANCASTER AREA SEARCH AND RESCUE REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022
Scott & Wilkinson Dalton House 9 Dalton Square LANCASTER LA1 1WD
LANCASTER AREA SEARCH AND RESCUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2022
| 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 2022
| Trustees | Miss L F Akister (resigned 26/9/2021) |
|---|---|
| Mr D Wright (resigned 2/7/2021) | |
| Ms H Ward | |
| Mr T Buchan | |
| Ms J Nicholl (resigned 5/3/2022) | |
| Ms K A Barrett | |
| Mr J P Stephenson (appointed 8/3/2022) | |
| Mr D H Barrett (appointed 1/5/2022) | |
| Mr D N Smith (appointed 7/10/2021) | |
| Principal address | Research House |
| Caton Road | |
| LANCASTER | |
| LA1 3PE | |
| Registered charity number | 1177231 |
| Independent examiner | Scott & Wilkinson |
| 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 2022
The trustees present their report with the financial statements of the charity for the year ended 28 February 2022. 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.
Page 2
LANCASTER AREA SEARCH AND RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2022
Objectives and activities
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. We have taken on a driver and drivers assistant in a paid role.
Trustees
All members of the board and advisors do so on a completely voluntary basis. They are responsible for the running of the charity and henceforth the shop. They enlist the assistance of paid professionals for HR, Administration and accounting where necessary.
Achievement and performance
Charitable activities
The charity has responded to callouts locally and continue to provide support to SLSGB as a national asset, in a successful, professional, and efficient manner. Amongst first aid interventions, most notably, assisting Lancashire Police in a multi agency MISPER search.
Research House continues to provide our charity shop with a home and incidentally, the operational team with a base of operations.
We have continued to develop our community water safety sessions in a post pandemic setting. Most notably within the local education setting, mainly through Nippers Lifesaving at 3-1-5 Health Club as well as attending local schools, informative talks and local events. 2022 promises to be an exciting year for our Nippers (Young Lifesavers) program as we have expanded to council run premises at Salt Ayre. We hope to provide water safety advice to vulnerable and dis advantaged children through this setting.
We continue to develop our community water safety initiative, Operation Bankside, regular patrols along the river Lune throughout the summer months are supported by the local fire service and police.
Memorandums of understanding remain in place and relationships continue to develop.
Financial review
Financial position
Nippers continues be a financial success. Self-funding their efforts with donations from local business.
The balance sheet continues to improve largely unaffected due to conservative spending habits.
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. Currently the charity holds a minimum of 6 months reserves.
Free reserves are £64,768 (2021: £28,785).
Page 3
LANCASTER AREA SEARCH AND RESCUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2022
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 aim to develop our community outreach through Nippers Young Lifesavers program, operation Bankside and educational strategies to drive drowning prevention.
Our goal remains to ensure we can provide assistance to the statutory services in times of extreme weather.
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. Our board of trustees continues to develop with broadening skill sets.
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.
11/11/2022
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
......................................................................
Mr T Buchan - 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 2022.
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 Dalton House 9 Dalton Square LANCASTER LA1 1WD
14/11/2022 Date: .............................................
Page 5
LANCASTER AREA SEARCH AND RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2022
| Unrestricted fund Notes £ Income and endowments from Donations and legacies 20,728 Charitable activities Search and rescue team 7,252 Other trading activities 3 99,250 Total 127,230 Expenditure on Raising funds 5 57,335 Charitable activities 6 Search and rescue team 34,131 Total 91,466 NET INCOME/(EXPENDITURE) 35,764 Reconciliation of funds Total funds brought forward 38,467 Total funds carried forward 74,231 |
Restricted funds £ - - - - - 1,392 1,392 (1,392) 5,779 4,387 |
2022 Total funds £ 20,728 7,252 99,250 127,230 57,335 35,523 92,858 34,372 44,246 78,618 |
2021 Total funds £ 5,523 54,273 31,245 |
|---|---|---|---|
| 91,041 | |||
| 50,943 39,115 |
|||
| 90,058 | |||
| 983 43,263 |
|||
| 44,246 |
The notes form part of these financial statements
Page 6
LANCASTER AREA SEARCH AND RESCUE
BALANCE SHEET 28 FEBRUARY 2022
| Unrestricted Restricted fund funds Notes £ £ Fixed assets Tangible assets 12 9,463 4,387 Current assets Debtors 13 7,866 - Cash at bank and in hand 61,276 - 69,142 - Creditors Amounts falling due within one year 14 (4,374) - Net current assets 64,768 - Total assets less current liabilities 74,231 4,387 NET ASSETS 74,231 4,387 Funds 15 Unrestricted funds Restricted funds: Lancaster Freemasons Persimmon Total funds |
2022 Total funds £ 13,850 7,866 61,276 69,142 (4,374) 64,768 78,618 78,618 74,231 3,935 452 4,387 78,618 |
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 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 11/11/2022 ............................................. and were signed on its behalf by:
............................................. Mr T Buchan - 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 2022
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 2022
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: Government Covid-19 support grants |
2022 £ 99,250 2022 £ 7,252 2022 £ 7,252 |
2021 £ 31,245 |
|---|---|---|
| 2021 £ 54,273 |
||
| 2021 £ 54,273 |
Page 9
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2022
5. Raising funds
Raising donations and legacies
| Staff costs Other operating leases Rates and water Light and heat Selling fees Charity shop consumables 6. Charitable activities costs Search and rescue team 7. Support costs Management £ Search and rescue team 10,429 |
2022 £ 30,303 20,280 546 4,155 535 1,516 57,335 Support Direct costs (see Costs note 7) £ £ 15,077 20,446 Governance Finance costs £ £ 1,710 8,307 |
2021 £ 26,896 20,280 568 1,934 483 782 |
|---|---|---|
| 50,943 | ||
| Totals £ 35,523 |
||
| Totals £ 20,446 |
8. Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 28 February 2022 nor for the year ended 28 February 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 28 February 2022 nor for the year ended 28 February 2021.
9. Staff costs
| Wages and salaries Other pension costs The average monthly number of employees during the year was as follows: Shop and admin |
2022 £ 29,784 519 30,303 2022 2 |
2021 £ 26,474 422 |
|---|---|---|
| 26,896 | ||
| 2021 2 |
No employees received emoluments in excess of £60,000.
Page 10
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2022
| 10. Comparatives for the statement of financial activities Unrestricted Restricted fund funds £ £ Income and endowments from Donations and legacies 5,523 - Charitable activities Search and rescue team 54,273 - Other trading activities 31,245 - Total 91,041 - Expenditure on Raising funds 50,943 - Charitable activities Search and rescue team 37,272 1,843 Total 88,215 1,843 NET INCOME/(EXPENDITURE) 2,826 (1,843) Reconciliation of funds Total funds brought forward 35,641 7,622 Total funds carried forward 38,467 5,779 |
Total funds £ 5,523 54,273 31,245 |
|---|---|
| 91,041 | |
| 50,943 39,115 |
|
| 90,058 | |
| 983 43,263 |
|
| 44,246 |
11. Independent examiner's remuneration
The independent examiner's remuneration amounts to an independent examination fee of £2,060 (2020 - £2,175).
Page 11
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2022
12. Tangible fixed assets
| Improvements to Plant and property machinery £ £ Cost At 1 March 2021 5,295 10,134 Additions - 2,733 At 28 February 2022 5,295 12,867 Depreciation At 1 March 2021 2,505 3,252 Charge for year 1,060 1,444 At 28 February 2022 3,565 4,696 Net book value At 28 February 2022 1,730 8,171 At 28 February 2021 2,790 6,882 |
Motor Computer vehicles equipment £ £ 7,995 1,646 - - 7,995 1,646 2,748 1,104 1,312 528 4,060 1,632 3,935 14 5,247 542 |
Totals £ 25,070 2,733 |
|---|---|---|
| 27,803 | ||
| 9,609 4,344 |
||
| 13,953 | ||
| 13,850 | ||
| 15,461 |
13. Debtors: amounts falling due within one year
| Trade debtors Other debtors VAT Creditors: amounts falling due within one year Trade creditors Taxation and social security Other creditors |
2022 £ 174 5,070 2,622 7,866 2022 £ 1,560 503 2,311 4,374 |
2021 £ 514 5,070 2,288 |
|---|---|---|
| 7,872 | ||
| 2021 £ 1,678 2,125 4,164 |
||
| 7,967 |
14. Creditors: amounts falling due within one year
Page 12
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2022
15. Movement in funds
| Unrestricted funds General fund Restricted funds Lancaster Freemasons Persimmon TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Lancaster Freemasons Persimmon TOTAL FUNDS |
At 1/3/21 £ 38,467 5,247 532 5,779 44,246 Incoming resources £ 127,230 - - - 127,230 |
Net movement At in funds 28/2/22 £ £ 35,764 74,231 (1,312) 3,935 (80) 452 (1,392) 4,387 34,372 78,618 Resources Movement expended in funds £ £ (91,466) 35,764 (1,312) (1,312) (80) (80) (1,392) (1,392) (92,858) 34,372 |
|---|---|---|
Comparatives for 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 |
Page 13
LANCASTER AREA SEARCH AND RESCUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 28 FEBRUARY 2022
15. Movement in funds - continued
Comparative 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. Related party disclosures
There were no related party transactions for the year ended 28 February 2022.
Page 14
LANCASTER AREA SEARCH AND RESCUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2022
| Income and endowments Donations and legacies Donations Gift aid Other trading activities Charity shop income Charitable activities Grants 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 Rescue team expenses Computer costs Subscriptions Support costs Management Motor expenses Staff training Travel expenses Premises cleaning Premises repairs Carried forward |
2022 £ 14,477 6,251 20,728 99,250 7,252 127,230 29,784 519 20,280 546 4,155 535 1,516 57,335 5,130 714 540 6,297 1,495 901 15,077 2,509 70 981 1,669 856 6,085 |
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 4,508 75 - 1,276 1,165 7,024 |
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 2022
| Management Brought forward Improvements to property Plant and machinery Motor vehicles Computer equipment Finance Bank charges Governance costs Sundries Accountancy and legal fees Bookkeeping and payroll Other legal and professional Admin Total resources expended Net income |
2022 £ 6,085 1,060 1,444 1,312 528 10,429 1,710 857 2,453 952 1,397 2,648 8,307 92,858 34,372 |
2021 £ 7,024 1,060 1,216 1,749 543 |
|---|---|---|
| 11,592 768 114 2,425 668 4,673 2,619 |
||
| 10,499 | ||
| 90,058 | ||
| 983 |
This page does not form part of the statutory financial statements
Page 16