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2021-06-30-accounts

East Cornwall Search & Rescue Team

A Charitable Incorporated Organisation

Charity No. 1184106

Company No. CE017996

Trustees' Report and Unaudited Accounts

30 June 2021

Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS

East Cornwall Search & Rescue Team CONTENTS

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8 to 16

Page 1

East Cornwall Search & Rescue Team TRUSTEES ANNUAL REPORT

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE017996

Charity No. 1184106

Registered Office

15 Paardeberg Road Bodmin Cornwall

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

Emma Ridgewell-Howard Jonathan Beavis Mike Penn Norman Trebilcock P Wakefield-Smith (Resigned 4 March 2021) Tim Hughes

Company Secretary

Mike Penn

Accountants

Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS

Page 2

East Cornwall Search & Rescue Team TRUSTEES ANNUAL REPORT

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 June 2021.

OBJECTIVES AND ACTIVITIES

East Cornwall Search and Rescue Team became a registered charity on the 24th June 2020. It gained operational capability on the 5th December 2020 at a General Meeting of the team, when the members of the East Section of Cornwall Search & Rescue Team where invited onto the team as full call-out operational members. This was carried out as part of the planned expansion of Cornwall Search & Rescue Team into two new fully independent Mountain Rescue teams for Cornwall. East Cornwall Search & Rescue Team successfully applied and was accepted as a full voting member of the National Body, Mountain Rescue England & Wales CIO (MREW).

ESCRT provides an entirely volunteer operated search and rescue service for missing, lost and injured people throughout the East Cornwall area, encompassing the Cornish PL & TR9 postcodes. The team provides this service 365 days a year, 24 hours a day. Working closely with Devon and Cornwall Police, South West Ambulance Service Foundation Trust and other statutory services, our focus is as an inland service providing specialist search & rescue support and expertise. As a member of MREW our team is trained within a national framework, coupled with a broad range of resources, allowing the team to respond to a wide variety of needs. These can include technical, medical and trauma extractions and evacuations from remote areas, vulnerable missing person searches, swift water safety and rescue, steep slope and rope access solutions and a mine rescue capability.

The objects of the CIO are to preserve and protect life in particular to provide and maintain an emergency rescue service for the benefit of the public. The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

ACHIEVEMENTS AND PERFORMANCE

ECSRT has maintained full operational capability throughout the year despite the challenge of COVID19. During this reporting period the Team has attended 23 incidents as advised to the MREW Incident reporting database almost double that of last year and one of which tested the resilience of the team and most importantly its membership. All these incidents meet the criteria as stipulated by the team’s charitable objectives, and have included missing person searches, rescue and body recovery operations. Additionally, outside of the above reporting criteria search managers have provided advice to the police and ambulance service.

We have in the last month and thanks in no small part to Jim and Parky, become a Registered Rescue3 Water Rescue Training provider. This has taken an immense amount of work and my thanks to them for their perseverance. Thanks should also go to Norman who initiallyorganised the funding to allow Jim and Ross to take and pass their Rescue3 SRTi course. We are currently 2 days into a 4 day Initial SRT course, some excellent work so far and we are all hoping to have some more water trained team members soon.

Page 3

East Cornwall Search & Rescue Team TRUSTEES ANNUAL REPORT

The relatively new faces have stepped up and have done an incredible job of gelling with the team and bringing something or someone new. Team members like Mike Eslick, Lamorna and Bruce with only limited team experience and a handful of jobs have made quite an impact and have taken on roles within the team. The raft of new CasCarers have improved the teams operational capacity and whereas before we would struggle to get enough of them to staff jobs and rescue covers they now I'm sure argue over who gets the honour. Team officer roles have also had a rearrangment with a new Equipment Officer and 2 deputy Welfare Officers. Mac and Teg along with their intrepid handlers Kirstie and Nicki have been working hard and will hopefully within the next 12 months be operational search dogs.

Fundraising was an area of concern again this year. As the team is so reliant on Rescue Covers, the cancellation of these events had the potential to cause significant financial difficulties. We have however been fortunate to only have 1 event cancelled and while it was my favourite, we are looking forward to the return of the Bodmin TenTors run in May.

A crack team of individuals have been working on a project which will replace the replacement control vehicle. We are hoping that this will mean our 2 most used vehicles are as up-to-date and roadworthy as possible and will extend the teams operational capabilities.

Since the AGM last year, there has been a little work on renewing the base too. The work carried out to take it from a dance theatre to an operational base was lengthy and extensive however we as a team are fast outgrowing the structure. With 35 Operational Team members plus trainees and 3 vehicles, a trailer and not fit-for-purpose storage facilities we are looking to expand on what we currently have.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

Norman Trebilcock Trustee 03 March 2022

Page 4

East Cornwall Search & Rescue Team INDEPENDENT EXAMINERS REPORT

Independent Examiner's Report to the trustees of East Cornwall Search & Rescue Team

I report to the charity trustees on my examination of the accounts of East Cornwall Search & Rescue Team for the year ended 30 June 2021 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

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.

Debbie Risborough Association of Chartered Certified Accountants Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall

TR15 1LS 03 March 2022

Page 5

East Cornwall Search & Rescue Team STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 30 June 2021

Notes
Income and endowments
from:
Donations and legacies
4
Charitable activities
5
Investments
6
Total
Expenditure on:
Charitable activities
7
Total
Net gains on investments
Net income
8
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought
forward
Total funds carried
forward		 Unrestricted
funds
2021
£
23,479
5,490
3		 Restricted
funds
2021
£
56,287
9,588
-		 Total
funds
2021
£
79,766
15,078
3		 Total
funds
2020
£
144,361
10,000
-
28,972
14,828		 65,875
3,647		 94,847
18,475		 154,361
19,242
14,828
-		 3,647
-		 18,475
-		 19,242
-
14,144
181,916		 62,228
(181,916)		 76,372
-		 135,119
-
196,060 (119,688) 76,372 135,119
196,060
15,431		 (119,688)
119,688		 76,372
135,119		 135,119
-
211,491 - 211,491 135,119

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Page 6

East Cornwall Search & Rescue Team BALANCE SHEET at 30 June 2021

Company No. CE017996
Notes
2021
£
Fixed assets
Tangible assets
9
176,915
176,915
Current assets
Debtors
10
3,477
Cash at bank and in hand
31,694
35,171
Creditors:Amount falling due within one year
11
(595)
Net current assets
34,576
Total assets less current liabilities
211,491
Net assets excluding pension asset or liability
211,491
Total net assets
211,491
The funds of the charity
Restricted funds
12
Restricted income funds
-
-
Unrestricted funds
12
General funds
34,576
Designated funds
176,915
211,491
Reserves
12
Total funds
211,491		 2020
£
111,505
111,505
-
23,614
23,614
-
23,614
135,119
135,119
135,119
119,688
119,688
15,431
-
15,431
135,119

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 June 2021 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 03 March 2022

And signed on its behalf by:

Norman Trebilcock Trustee

03 March 2022

Page 7

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

for the year ended 30 June 2021

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity constitutes a public benefit entity as defined by FRS102.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

These are unrestricted funds earmarked by the trustees for particular Designated funds purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Page 8

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

Income

Income East Cornwall Search & Rescue
Team
NOTES TO THE ACCOUNTS
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the
income charity becomes entitled to, and virtually certain to receive, the income and
the amount of the income can be measured with sufficient reliability.
Income with Where income has related expenditure the income and related expenditure is
related expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included
legacies in the the SoFA when receivable and only when the Charity has
unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the
donations and gifts gift/donation to which it relates.
Donated services These are only included in income (with an equivalent amount in
and facilities expenditure) where the benefit to the Charity is reasonably quantifiable,
measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receivable.
Gains/(losses) on This includes any gain or loss resulting from revaluing investments to
revaluation of market value at the end of the year.
fixed assets
Gains/(losses) on This includes any gain or loss on the sale of investments.
investment assets
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any
expenditure VAT which cannot be fully recovered, and is reported as part of the
expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income,
raising funds fundraising trading costs and investment management costs.
Expenditure on These comprise the costs incurred by the Charity in the delivery of its
charitable activities activities and services in the furtherance of its objects, including the making
of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an
accrual for grants that have been approved by the trustees at the end of the
year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and
statutory requirements of the Charity, including any audit/independent
examination fees, costs linked to the strategic management of the Charity,
together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Page 9

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

% No depreciation due to Freehold property expected increase in value Rescue Equipment 25% Reducing balance Motor Vehicles 10% Reducing balance Computer Equipment 25% Reducing balance

Fixed assets capitalised with value over £500

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Statement of cash flows

The charity is exempt from preparing a statement of cash flows on the grounds that it is a small charity

2 Company status

The company is a charitable incorporated organisation(CIO) and consequently does not have share capital. As a CIO if the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

Page 10

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

3 Statement of Financial Activities - prior year

Income and endowments
from:
Donations and legacies
Charitable activities
Total
Expenditure on:
Charitable activities
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds carried forward
4
Income from donations and
legacies
Charitable donations
Donation - vehicles and
equipment
Gifts		 Unrestricted
£
23,479
-
-
23,479		 Unrestricte
d funds
2020
£
32,856
419
33,275
17,844
17,844
15,431
15,431
15,431
15,431
Restricted
£
-
56,287
-
56,287		 Restricted
funds
2020
£
111,505
9,581
121,086
1,398
1,398
119,688
119,688
119,688
119,688
Total
2021
£
23,479
56,287
-
79,766		 Total
funds
2020
£
144,361
10,000
154,361
19,242
19,242
135,119
135,119
135,119
135,119
Total
2020
£
144,357
-
4
144,361

Page 11

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

5 Income from charitable activities

Grant Income:
Cornwall Search and
Rescue
National Lottery
Community Fund
Cornwall Community
Fund
Tesco Community Fund
Cornwall Search and
Rescue
Primary Purpose
Trading:
Sales
Mileage claims
Personal kit payment
Income from investments
Interest income		 Unrestricted
£
-
-
-
-
-
285
4,273
932
5,490		 Restricted
£
-
6,869
2,219
500
-
-
-
-
9,588
Unrestricte
d
£
3
3		 Total
2021
£
-
6,869
2,219
500
-
285
4,273
932
15,078
Total
2021
£
3
3		 Total
2020
£
5,000
-
4,579
-
421
-
-
-
10,000
Total
2020
£
-
-

Page 12

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

7 Expenditure on charitable activities

Direct expenditure on
charitable activities
Rescue equipment
Mileage paid to
volunteers
Support Costs
Staff training
Travel and subsistence
Light, heat and power
Insurance
Repairs & renewals
Telephone and fax
IT expenses
Printing, postage and
stationary
Subscriptions
sundry expenses
Cleaning
Marketing and promotion
Governance costs
Accountancy fees
Independent examination
of the charity's accounts
8
Net income before transfers
This is stated after charging:
Independent Examiner's fee		 Unrestricted
£
3,745
2,241
500
1,436
818
1,706
1,565
673
-
185
470
-
-
273
621
595
14,828		 Restricted
£
1,308
-
-
-
-
-
2,187
-
152
-
-
-
-
-
-
-
3,647
2021
£
595		 Total
2021
£
5,053
2,241
500
1,436
818
1,706
3,752
673
152
185
470
-
-
273
621
595
18,475		 Total
2020
£
1,398
3,677
-
1,470
308
1,631
7,297
364
-
88
50
2,246
59
318
-
336
19,242
2020
£
336

Page 13

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

9 Tangible fixed assets

Land and
buildings
£
Cost or revaluation
At 1 July 2020
111,505
Additions
-
At 30 June 2021
111,505
Net book values
At 30 June 2021
111,505
At 30 June 2020
111,505
10 Debtors
VAT recoverable
11 Creditors:
amounts falling due within one year
Accruals and deferred income		 Rescue
Equipment
£
-
13,410
13,410
13,410
-		 Motor
Vehicles
£
-
50,287
50,287
50,287
-
2021
£
3,477
3,477
2021
£
595
595		 Computer
Equipment
£
-
1,713
1,713
1,713
-		 Total
£
111,505
65,410
176,915
176,915
111,505
2020
£
-
-
2020
£
-
-

Page 14

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

12 Movement in funds

12 Movement in funds
At 1 July
2020
-
3,182
-
116,506
-
119,688
15,431
-
-
-
135,119		 Incoming
resources
(including
other
gains/losses)
£
6,869
2,219
500
51,287
5,000
65,875
28,972
-
-
-
94,847		 Resources
expended
£		 Gross
transfers
£
(4,370)
(4,753)
-
(167,793)
(5,000)
(181,916)
5,001
162,792
14,123
176,915
-		 At 30
June
2021
£
-
-
-
-
-
Restricted funds:
Restricted income
funds:
National Lottery
Community Fund
Cornwall Community
Fund
Tesco Community Fund
Cornwall Search and
Rescue (CSR)
Control Vehicle
Total
Unrestricted funds:
General funds
Designated capital
funds:
Designated capital -
donation from CSR
Designated capital -
equipment
Total
Revaluation Reserves:
Total funds
(2,499)
(648)
(500)
-
-
(3,647)
(14,828)
-
-
-
(18,475)
-
34,576
162,792
14,123
176,915
211,491

Purposes and restrictions in relation to the funds:

Restricted funds: National Lottery Incident response during Covid 19 Community Fund Cornwall Community For rope and technical rescue kit Fund Tesco Community Fund For PPE Cornwall Search and Part of the transfer of assets from the closure of CSR £5001 of this Rescue (CSR) was for initial setup costs not identified in the prior year and so is shown as a transfer of funds in the current year.

Control Vehicle Designated funds:

Donated control vehicle

Page 15

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

Designated capital - Per SORP requirements funds received for capital expenditure are donation from CSR taken to a designated fund and matched to ongoing depreciation. Designated capital - As above equipment

Analysis of net assets between 13 funds

Analysis of net assets between
funds
Fixed assets
Net current assets		 Unrestricte
d funds
£
176,915
34,576
211,491		 Total
£
176,915
34,576
211,491

14 Related party disclosures

Controlling party

The charity is controlled by the trustees who are all directors of the company; thus no single party controls the charity

Page 16