## **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:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the accounts do not accord with those records; or
- the accounts do not comply with the accounting requirements under section 396 of the 2006 Act 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; or
- the accounts have not been prepared in accordance with the Charities SORP (FRS 102).
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**
**£**
-|
|||||-|
- 6 **Income from investments**
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