CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From: 0110412024 Period start date To: 3110312025 Period end date Charlty name: North Cumbrla Search and Rescue Charity registration number: 1182703 Objectives and Activities er•nc• ummary o e purposes o the charity as sel out in its governing document ara iecls o are to preserve an protect life and in particular to provide an maintain an emergency rescue servicè fo the benefit of the public.. a} by the provisio of a dedicated and trained volunteer servi to assist or support the emer9ency service in the operation of Search and Rescue i North Cumbria b) by the provision of a back up service lo other Search and R8SCU groups across the United Kingdom if Galle upon and able to do so. Provision an maintenance of a trained and equippe rescue team lo rovide assistance lo th emergency servic8s and communities durin adverse weather, accident or other incident event. ummary of the main activitles in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. Par¥ 1.17 and ar4 1.1 whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit AII NCSAR trustees have regard lo the commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant. Additionalinformationloptional) You may choose to include further statements where relevant about-. SORP refererKe Recorded hours donated by volunteers is 3491 hrsinthe12-month eriodof5th April 2024- 5th April 2025. his does not take into account adminislralive hours or activities not fomially organised by the group (such as maintenance or meetings). Para 1.38 Contribution made by volunteers Achievements and Performance SORP reference Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstanc85 of its beneficiaries and any wider benefits to soaety as a whole. The team has ¢onts'nued to develop in leaps and bounds this year. Activation of the team by our statutory partners is now fully embedded using Sarcall, with several high-profile missing p8rsons cases being worked. Parn 1.20 The team is now working on relocating to a new home in conjunction with the Laurie Brewis Trust. This project is thè enabler for several key improvement5 to the team's capabilities, including capacity boostino, new technology and new resources. We hopè to build on our newfound partnerships with s8V8ral other organisalions ov8r the upcoming year. NCSAR has also hugely increased the numb8r of hours spent on outreach and community engagement, now approaching 20Wo of our total volunteer hours, with youth and school groups being particularly keen to work with us. Financial Review Review oflhe charity's financial position at the end of the period Paia 1.21 The ¢harily has had a reasonable income throughout the year, with several smaller grants being awarded, supported by much larger number of donations from benevolent organisations and corporate support than seen in previous years. Reserves are held to cover 6 months advance expected expenditure of fixed costs on a rolling monthly basis. At end of financial year, £7557 NA None Statement explaining the policy for holding reserves stating why they are held •m ala ala reserves ara deficit None ara uncertainties about the charity conb'nuing as a going concem Additionalinformationloptional) You may choose to include further statements where relevant about= Income The charity s principal sources of funds (including any fundraising Other £1,863.CA) 6% Par Donations -cash Fundraising £8,111.IK> 26% Awards- Ch8ritable £4,997.00 16% 1.47 Grants-Applied For £5,644.00 18% Donation5-Not In Person £5,835. 19% Donations 4.785.00 15% Whilst the decline of funding as a result of the cost of living crisis seem to have reached a plateau. we are still finding that grant awarding bodie are being much more particular about their applicants. Costs as a result of the changing wodd climate may have an impact going forward, but as y8t W8 have not S8en a marked impact on running Costs. Par description ofthe principal risks facing the charity Wth new partnerships being forged and the profile of the team having been raised significantly this year, donalions-in-kind have significantly increased, allowing us to eliminate a large proportion of th8 Costs of developmenl of the temporary base, however significant funding will be required to move to a bricks and mortar base in the next 10 year5. Structure, Governance and Management Description of charity's tru515'. Type of governing document Par4 1. Constitution ci How is the charity constituted? le g. unincorporated Para 1.25 convig+ir* nin Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more truslees ara By vote at AGM by members of the CIO. Retirement in rotation as detsiled in Constitution s8Ction 13. Reference and Administrative details Charit name Other name the char uses islered chari number Chanty's principal address North Cumbria Search and Rescue NCSAR 1182703 Heathlands Farm Hafker RO￿ Ends Cadisle Cumbria CA6 4HN Names of the charlty trustses who manag• the charlty Dats8 act•d If not for whol• ••r Trust•• Mm• Offlc• Illanyl Name of p•rnon lor body) •ntl¢l•d olnt tru•t•• Duncan Sanders Chairman Mark Markwick Niwla Markwick John Wlkinson Anthony Wnter Emma Hill 1yh April 2025 12th April 2025 Trustee Board John Kennedy Trustee Boafd Declarations The trustees declarn that th¢y hav• •pprov•d th• trusto0•' roport abov•. Slgnod on bohalf of the ¢harlty'• trustees Slgnature(s) Full nam•(•l Po8ltlon (•g S•cretsry. Cholr, etcl C4A< (L Dat• CHARITY COMMISSION FOR ENGLAND AND WALES North Cumbria Search and Rescue Cliarily No 1182703 Annual accounts for theperiod en dale PerKd start date 0110412024 To 31103r2025 Section A Statement of financial activities Restrlcted Unrestrlcted Income fund funds Recommended categorle8 by actIv￿Y Endowment fund8 Prlor year lunds Total funds Incoming resources INote 31 F01 F02 F03 F04 FOS Income and endowment5 from.. tk)nalKn3- Cash Fundiar&i 8,111 8,111 7,043 rh)n•ibn8- Ntyt In P•rn4n tknnoiknn$- CoYpor•t• Grants-Ap￿kd F•r Awaids- Charitab 4,644 Elinal￿n5- GrftAkl HMRC 3.453 1,863 30,044 3,453 1,863 34,688 2,785 Insuianc• Payout Total 4,644 40,384 Resources expended (Note 6) Expendlture on.. EquiwNntPur¢h•¥• Flonl 6.916 1.560 1.064 2,886 9,803 1,560 1,064 12,104 1,560 420 36 81 140 ,779 Computer S0fv4oi• Stsdon•ry b Pknsting Sundi*s 92 235 2,338 1,040 95 250 250 92 235 3,066 1,040 95 250 250 Mot¢r Exwns•s Aec¢Mothlknn & M••l8 728 Ath•￿$1￿9 a Promodo Logal and ProlesSYJnBI F••s Accountancy F••¥ ID$urnn¢• 2,899 Trav•1 Stsff Tmlni 2,643 3,315 Dew•clallun Total 2,379 20,990 2,121 6,765 Net incomel{expenditure) belore investment gainslllossesl 9,054 2,121 6,934 11,599 Net incornel{expenditurn} Extraordinary items Transfers between funds Other recognised gainslllosses): 11,599 Gain5 and kns5es on rovaludtson olfrxed a￿￿ts forlho chorty's own u50 0th4r galnsllloss•sl Net movement In funds 9.054 2,121 6,934 11,599 Reconclllatlon of funds.. Total furKl¥ brvughtfor4yard 6,595 15,649 12,212 10,091 18,807 25.741 7,208 18.80 Total fvnds ¢arrled fonyard Section B Balance sheet Rostrlct•d Income funds Unwtrl¢t fund8 Endowm¢nt Totsl th1$ tund8 yoar Total last y•ar Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 151 (Note 141 (Note 161 (Note 171 Total flxed assets 6,325 8,482 14,808 7,387 Current assets Stocks (Note 18} Debtors (Note 19) Investments (Note 17.41 Cash at bank and In hand (Note 24) Total current assets 3,788 3,788 1,319 12,210 B10 Credltorn: amounts falllng duè wlthln one year (Note 201 2,110 Net Current assots/(Ilabllftles) 812 11,419 Total ass•ts I￿8 euffont Ilabllftles B13 18,806 Credltors: amounts falllng due after one year (Note 201 Provlslons for Ilabllitles B14 815 Total not assots orllabllltles Funds of the Charity Endowmentfunds INole271 Restrlcted Income funds (Note 271 Unrestrl¢ted funds Revaluatlon reserve B16 15,649 10,091 25,741 18,806 817 B18 10,091 10,091 15,649 12,212 6,595 B19 15,649 B20 Total funds B21 18,807 Signed by one or trustees on behalf of all the tiustee8 Date DI approval ddlmmlyyyy SvJn*ure Print Name D SANDERS 2710112025 CG17a (Excell 29101Q026 2ll11 Y4* *•IEib 17*lE Section C Notes to the account5 Icontl Note 2 Accounting pollcies 2.2 INCOME rhi8 St8nd&rfhsiolacix￿nl￿vpo￿IO&h8S bBen App￿dbY11}8L￿athyax￿I￿rthD&Y ￿k￿￿"Or￿￿". R¢¢ognltkn)ol IrbCf*ne Those ale incl￿0￿ In Ihfr Stalemenl of Financ￿1 Aclwft￿s{s0FA} Ythen.. Ihe ¢harMy bel*￿ entilkd to Ihe teSts￿l¢£$', il I￿re likoly than not thal the Iw¥10￿ wll rtt¢No th* a lh8 nk)nelèry valuè can be mea￿Ted wlh 6u[l￿t￿l rel￿bil￿¥. Yes Nla Thér8 has ntsoff88itlng olA¥88IB #nd l￿bIl￿1@￿, Or Intorn8 and èm￿￿1@#. un￿È 18wlr8d Dr pÈ¢milled by thè FRS 102 SC*IP tsi FRS 102. Yes Offs•tttnq Nla es Grant6 dnd doMlion& dieonly included In the SOFA whèn tho por￿1 rncowitk)n cdiarig mBt1S.10 ia 5 12 FRS102 SCRPI Giants and donationl In the CAGeof perfDrmAnee re￿Ied granlG, Incom& rnust onty be iewDn160d lolhe exlenl Ihat Ih@ chanly has providad lh8 sp@crf￿ goodsor wvlc8s aE énlrtl8m8nl to tha grant only occursvthen Ihfr pfrrfLKmaiicg le￿Ied C41￿1￿1￿6 arfr mfrt15.16 FRS 102 SORPI. aré Ihrjuded in Ihè SOFA Ythen re￿ipl IB prDbablo. thèl its. Ihèré hè# granl ol prob&te. theeA8GuloiB ost&bllph8d Ihal there 8ro su[f￿￿￿t In tho ewaie and any eondllK)nBAttAc￿d lo Ihe èlhor Ythhin the conlfd ollhe chaity or have baan Yes Nts NIA ND NIA L•ui¢l•• Yes NIB Gov•rnm•nt grart Akl r8ceplHb￿ Is In¢lud•d In hcomewhen there ￿ a valld d8claralion from lh• donor. Any Awj roLY)ver•d on o donal￿ isvJn8￿erOd lo bfr port ollhol and li Iroalod Bddllion lo Iho lund a& Iho InIt￿l d￿$110￿ unloss Ihg dpnoi oi thfj ol thg gPPfyg1 Bpo¢ll￿o othotvleg. Th18 B onty induded in Ihg SOFA onco Ihe thoTity hqs piovldgd Ihe ieknled goDdB or aerv￿•s oi mèi Ihe parfomignce ieloiad condiiiona. Tax reclalrns on dc￿￿tIOn* and qlfti Yes NIB ConlTaclual Incomv ind pprtorrnance r•lated Ye Don8led go￿18 Ar• moaAur•d 81 fak Ilhè am0￿1 for ￿￿fv au•1 C￿ld bfr oxchHngedl Imwadlc41 lo do ￿. Tho olany 6tc¢k of PODd6donoted lor d161r￿Ul10Tr lo ban0￿￿11￿8 M deorned lo be Ihe Val￿0( Ihose amsal Ihe lime ort￿rIeCe1￿ ond t￿ aTe rec0pn￿Qd ￿ receipt. No Nl Dorb&ted good• Ye$ No NIB •xpenvo al Ihecqrry￿g Hrnounl of lh• etock8 HI 0mlij￿jl1o￿. Oonaled go￿8 loi are rn8owr•d al fqli val￿on In*￿1 recognrtlon.whlch l&lho 6xpectèd wo¢èedBlrom as￿ leas t￿ expèctèd ¢os1801 eèle, And rocolln￿ed In'lncrAng IrA es e8 Support ¢¢sts The charity has Incurred ex￿￿￿￿￿ on stspwl costs. Yes No Valut*••i h•lp Th• Yalve of any volunlary help r￿N￿d i¥nDI inrlud8d ￿ Ihg in lh• Ir￿￿Se8. annual wporf. Nla Itltome fiom Interes( royalt1•# athd dI￿dÈndS es Th15 ￿ InEluded ￿ ihE re¢eipt 1#Pt0￿bItand Ihe #moum r*N8L4e ¢an bg ￿￿￿6llr9d r8liobly Nla es IrKon* from membershlp Man*0￿h1p wbg¢r4)ilon8 tecdvèd In Ihe ol a ￿ arè rwnw In DonallonÈ #ubscrlplons a[￿ LogaC￿￿ M9rtl)p￿hlp 8uiwrWionsvthigh mgmbgl th9 r¥hl to 8gtyiogs o[ olhe[ bonefis aTQ wAgnised 96 inr)Jn* earned [￿rn Ihe PToVI￿On of wM)dsgnd se￿￿5 96 Inwmeftom ¢hadIab￿a¢tw￿les Nla Ye8 Nts NIA Settlemprtol Insuiance tlalm# Insurance daims are only rKludèd in the SDFA when Iheoerberal In￿Me ￿e￿o￿lI￿)n critetia are mEt (5.10 to 5 12 FRS102 SCRPI and ate included as an item of olher I[K¢)r￿ in Ihg SOFA. No Nl This In￿￿9& any Igalised or unrealwd gain601 hxseson the gale ￿lr￿eStmen1S and ny pain or lo&6 re6uling 1￿M tevèluinp inve6imÈnl61o tt*rkel v81ue al Ihè ènd cl Ih e¥ lo￿5 2.3 EXPENDITURE AND UABILITIES L￿ts11￿ recognit Liabililie5 ate ierouni%Ed vthere it likely Ihan not thal there isa legal or con¥ttuclive obli@alion Cornw￿in9 Ih&charty lo pay oth rewurcosand Ihg of the obl&al￿n bfr mfr06urgdwrth ie48onab*cgrtath. Sllp￿rt GtssishavÈ ￿eTh alloGatÈd bÈiween gOveinan¢e ¢OSlSAnd Olhèr ￿PpOrt. Gtsveinènta c￿l6 tomp￿$0 all eoet8 invdvini wbW¢ a(*ountAbilrny ¢rfiho ¢haYty and Il& conyliancevllth regulalw)n ond gwd pract￿9. Yes Nl G¢)vernan¢e Ind •UFWrt costs Supwrt ¢0818indudè cortrèl f￿&t￿ne￿￿ havo allocaied io aclpiily cost cale9OTbs on o bOskcon￿&OnI tha UGO of rescu￿&6. eg aloc4ling pioperty cos16 by Iboi a[04s. 01 P8T ca￿ta, Elaft cosls by th&timo Bponl and oth81 cosls by Iholr u5ago. Yes Nl Gi•nl• wtth p•rform•n¢• tondttlo YlthqTr th8 chadty grgnl ￿4th ￿nd*lonE lor p8ymBnl b8lw s Spec￿ al 8orvKo or oulwl lo be pl0vid￿. 6uch granls areonty TecogDv&gd kn Ihe SOFA onco tho reG1P￿TrI olthDgrgnl has Prov￿ad Ihe Specciod ￿t¥￿e DT Outpul Yes Gianll p4yabl• wll*b)ut perforrnarKe w￿1& Ihaiè ai& ntri￿ndft￿ThS aiiachiw to lh6 gtani Ihai Iho donoi ¢hathy to rOa1￿1C￿l* avoid Ihp commllTrwnt. g l￿bIlty lorthvlul lunding obllg&tK>n b No NIB R•dund*ncyto*t The chaity fedundancy pwmenlsduriw Ihfr Teporflng pBrW. Nts NIA Yes D•l•ri•d Iii¢om• No nNblerl￿ 1l•moldof￿•d haB been Included kn Ihfr HrrAuntB. Ci•d4tof* Tho chaity hoB cred*orsthich 41 ￿lI￿r￿ent ornountB IrHdo dlKoun16 A ¥9bWity on rvFounilKJD gt iti hinloric81 thon mèaÈur4d ai ih4 ￿ b￿lM￿lè of Ihè amunt ièqll1t￿ to Sèlllé thé obllg#ik>n 41 Ihè Yes No Nl B4$1¢ Iln•n¢lal Initiumenl Tho chatty 8¢¢OUnM lot ￿n￿n¢la1 In￿1￿MonIton Irdllal lecogn1k￿ ai por pthrllgraph 11.7 FRS102 SORP. Subwuenl rnealuromenl IB AB pei pllrogrdphl 11.17 10 11.19, FRS102 SORP. Ye8 2.4 ASSETS Those ale CH￿101￿ed bu uud lor ￿17r9 than yeai. vffld CO￿ •t leall bycharlly Yes Th•y sfo valV￿d ai coat. Nl Th• dop￿¢&110￿ ro148 ènd mbihodÉ u8•d 4r• d￿￿OI•d 9.2. Intswlbl• Ilx•d •is•t• Ye¥ NIH phy&k*l gAJb&tÈn¢e bul Are ldènlifKqb￿ dnd Èrè conti01￿d by thè charrty thrO￿￿h cu&loty or l•gAI duhlÈ. T￿ amon1￿10n rkloAAnd mlhodA UA•d Arè ditdtt$6d In nth• 9 5 vllaq• asMII Yes s￿@￿t￿lc. lacht￿o5￿aI, 90DphY￿C￿l 0¢ onvitontllonlalqualltkns t￿1 ato hold and tn8intgin8d Wincipal￿ loi th8ir contiibulion lo gnd cuhur?. ThFdgpivc¥lion tale•And n*lhod8ueed dfyckneed in 9.6.1.4. Yes Nl Thgy 4r9 Voluwd 91 cvgl. ithvestrnw*i Fixed asset investTheDIB in guol•d Tes, IrAded bondBHnd wrnil4r ￿¥?&1￿￿￿]￿aTQ Yalugd al Init￿1￿ al co6t 5ub59qU9nlty qt foirvAluo Ilhelr mRrket Value) al year end. The ITealrnenl16 opplled lo Un*￿e￿ inveGtmen15 unle55 IAii value cannot be tn8asurod r8liabty in is tn8asurad al impairm&nl Inv9￿MeDI8 hew loi re5v￿ or p9tbdlng Ihgir6Blg gnd cg$h 94uwH19ntFvthh tnaturily dalo al Ihan l yearar8 Ir8al8d as CUllPnt as581 invp&tm8nt Yes Nl e8 Stocki and In w¢gies¥ St￿6 held lor 6919 a6 Port ol non-th9ri1abb liHde are medgjred ot or c051 or nel realkable value GwdA ot $8tVit*8 prov1d￿ a¥ of a tharitablè a&w*y arè mèagur•d r•al￿bkn val ba3ed on t￿ setvre PDtenlial Pi0Vid￿ by *ems Df 5￿k. es es e8 Woth kn PTopress ￿va￿ed at cosl ￿s$ Any foreseeab￿ knsslhal I￿ety tooccuron the￿nIrst1. Nl D8btora lindudin9 Irdd8 dabloisand knans 18cewabhl ar8 m8asur8d on inilial al se11￿ment amount afierany Iradè d￿cOUnt5 oi a￿￿nI gAyancod by Ihe chanty. Subsequent￿. Ihay ar6 mè&6ur¢d all￿rAtsh ordhÈr(th&kler8￿oTh io ba recèiv￿. Ye8 DEbtor5 Th9 chatity ha¥ has inV9¥t￿ntswh￿b it howsfor iesale orp$Dding th$ir%alp and cash and Yes 9￿￿*￿nIsWAth a maturmy dalt18S¥than onÈ yèAr. ThéÉ& Indude Cash on dèwit ¢x8h 84U￿a￿nl8￿ffllh a maturly datfrof than on8 yoai ￿ld l¢)r nv8￿M￿nI PUltxJ$8È rath81 than io Illoei Ehon loim C9Gh commitrnon16 96 Ihey fAII due. Current a5$et InvestmEnts Nl Yes Nla Th9y 4re valuud 81 fwirv4lue e¥c¢plthgielh6y qu4lrfy k>gWf1Dan￿9l POUCIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE Section C Notes to the accounts Icontl Nota 4 Analysisofreceipts of govemmentyranls Thls year Descrlptlon Cumberland Council Clothing I Vehi¢le8randing Government grant 1 Government grant 2 Government grant 3 Other 2,667 Total Last year Descrlptlon Government grant 1 Governmtnt grant 2 Government grant 3 Othèr Total Thls yoar Last year Pl94¥0 provlde d•f*ll¥ of Iny unfvlfllled condltlon8 and other eonring•nel•s anaehlng M pranis Ihat havè b8•n r•eognls•d In Incom•. Thls year Last year Please glve detalls of other lomis ol govommtnt èsslstancè Irom whleh lh• charlty has dlrnctly b•n•llt8d. CC17a IExcell 57 29101r2026 Section C Notes to the accounts Icontl Notè 14 Tangiblefixed assets Please complete thls note Irth8 ch8rltyha5 any tanglbl8 nxeda5sets 14.1 Cost or valuailon Freehold land & bulldlngs Other land & bulldlng6 Plant, machlnery and motor vehlcles Fixtures, littings and equlpment Total At tho be9inning of thg year Additsons 2.792 18,275 21.067 Revaluats"ens Disposals Transfer6" At end ol the year 2,792 30,197 32,989 14.2 Depreclauon and Impalrments 'Basls SL or R8 Istraioht 'ne or Reducing 8alancel SLorRB SLorRB SLorRB SLorR8 Rats yrs SL SL SL At beginning of the year Dispos81s 1.442 12,239 13.881 Depreci8ts"en 4,200 Impairment TransferE' At end ol th? ygar 1.742 16,439 18,181 14.3 Net book value Net book value at the beginning of tt)e year 1.350 6,036 7,386 Net book value at the end of tre year CC17a IExcell 29101r2026 14.4 Impalrment ol applica Thls yw." Pl•as• provld• a dèserlpiion of thè 8v•nts and e1rcumstanc￿ that lèd to rhè r8eognltlon or r•v•rsal olan Impalrni•nt loss. ol applicab Last yèar.- Pl#a$• provld• a d•serlptlon of lh• ov•nr$ and elreum$rane•s that led to the recoqnltlon or rovorJal oran Impalrn?ent lo¥¥. 14.5 Revaluatlon Man aeeountlngpolley ofr•valu•tlon 18 adopt•d, pl•aso provld•.' Thls ear Last ear NA NA th• eltscllve dat• of the revalu4llon NA NA th• name of Ind•pend•nt valuor, If appllcabl• NA NA th• m•thods appll•d and •1gnlflcant a•wmptlon• rho earrylng amounr that would hav• b￿n r•eognl8•d had lh• ass•ts b￿n e•nY•d under rh• eosr mod•l. NA NA 14.8 Olh•r dlsclosur•s Th15 year Last year (l) Pl••s• stste th• amount ofborrowlng costs, Ifanyl e•piralls•dln lh• eonstruetlon or tanplble IlxedaJ8•t$ and th• eapif81184tlon r•te us8d. (11) Ploas• pmvld• th• amount of contractual commltmonts for th• acqulsltlon ol tanglblo flxod ass•l$. (111) Dgralls of lh• •xlst•nc• •nd carrylng amounts of property, pl•nt and oquIpm￿l to whlch rho eharltyhas rosirlctod titlo or that ar• Pl￿9•d*S securlty ffor Ilabllltles. NA NA NA NA NA NA ' Tre Ir8n5fers' row is for movemtrnts betweert fixed 8s$et e81egorie$. ' Ple8se indic81e the melhod of depreci&tii)n by deleting the melhod not applicable ISL = $troight line.. R8= ￿d￿¢ing b81onoel. Also ple88e indic8te Ihe r8te of d8preci8ti¢￿.' lor$tr8ight lin9. wh81 1$ the antlGiP8led life ol the os$el lin ygors}.' for￿dUG1n￿ ba18nce. wh81 1$ the percenlaye annual dedu¢lion. CC17a IExcell 29101r2026 ction C Notes to Ilie a¢¢ounts Nots 24 Caih at bank and In hand ThlB yeir La•t y•&r Shovt lerm cash Inveslmenli IleBs than 3 months maturity dat•l Short t•rm depDslls Calh at bank and on hand Oth•r Total ¢¢174 IEYc4} 2W01Q026 ection C Notes to the accounts Icontl Note 27 Charity funds (conti 27.3 Transfers between funds This year Reasonfortransferand where endowment is converted to income. legal poV￿r for its conversion Amount Belween unrestricted and restricted funds een en owmen an restricted funds een en owmen an unrestricted funds Last year Reason fortransfor and where endowment 15 convértéd to Ineomè, logal power for its ¢onver$ion Amount Be￿89n unrgslricted and restricted funds Be￿een endowment and restri¢led funds unreslricled funds 27.4 Designated funds This year Plannèdus• Com ple18 Com plelp Com plele Purpose of the designation Training of SRT Teamfor Vehicles inwater Purchase of Rebranding {Clolhing I Vehicle) urc aseo rèac quipmen Amount 1049.62 2667 Last year Planneduse Com ple18 Com plele Com plete nuse Purpose of the designation Purchase of Slrelcher - 3R Foundation Amount 50 Purchase of Flood Rescue PPE - CIFR 500 urc aseo rac Ing quipmen os co ery UTC aseo ommunica ions quipmen orm twen omp UTC aseo new ou oar mo or- Is er oun ion omp CC17a (Excell 61 2910112026 North Cumbria Search and Rescue CIO Independent Examiner's Report to the Trustees I report on the financial statements for the period ended 31 March 2025, which comprise the statement of financial activities, statement of financial position and the related notes. Respective responsibilities of the trustees and examiner The trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144121 of the Charitieg Act 2011 (the 2011 actl 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 145151 Ibl of the 2011 Act,. and to state whether particular matters have come to my attention. Basis of independenl 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 he the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the aeeounts. and seeking explanations from you as truslees 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 "tiue and fair vi8w" and the report is limited to those matters set out in the gtatement b810w. Independent examiner's statement In connection with my examination. no matter has cometo myattention.. 111 Which gives me reasonable cause to believe that in any material respect the requirements.. . To keep account accounting records in accordance with section 130 of the 2011 Act, and b. To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met, or 121 To which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Helen Little ACA Independent examiner 27 January 2026