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2022-06-30-accounts

East Cornwall Search & Rescue Team

A Charitable Incorporated Organisation

Charity No. 1184106

Company No. CE017996

Trustees' Report and Unaudited Accounts

30 June 2022

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 15

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 PL31 1EY

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 James Gallienne (Appointed 2 March 2023) Jonathan Beavis (Resigned 3 March 2022) Mike Penn Norman Trebilcock (Resigned 2 March 2023) 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 2022.

OBJECTIVES AND ACTIVITIES

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

Within this reporting year, callouts included a high profile multi day missing person search in the Pentewan area. This police call out used various resources including NPAS, MRSDE search dogs, police and coastguard, and sadly resulted in the finding and recovery of the missing person. We’ve also responded to several calls for assistance from the ambulance service for incidents from Gold Diggings Quarry to Golitha Falls. We now routinely work with South Western Ambulance Service for rescues across Bodmin Moor - these incidents accounting for a quarter of all team deployments. The team has deployed to support teams in West Cornwall and on Dartmoor, and in total attended 26 searches for Devon and Cornwall Police,and several local incidents utilising our Swiftwater and Flood Rescue assets, and severe weather assistance for predicted heavy snowfall over the arterial routes on Bodmin Moor. We also continued our proud tradition of supporting local events with medical cover and educational talks, which are making a slow comeback following the Covid restrictions. We continue to respond to mine incidents, this year attending a duck rescue from a mineshaft in the Callington area!

Our call outs are wide and varied in type and requires us to have a skilled and dedicated membership. The team is extremely grateful for the support we receive from individuals, businesses and other charities to support our work. Our work is only possible with the ongoing support of Devon and Cornwall Police, South West Ambulance Service Foundation Trust, Cornwall Fire & Rescue Service, Devon & Somerset Fire and Rescue Service, HM Coastguard and Cornwall Air Ambulance.

STRUCTURE, GOVERNANCE AND MANAGEMENT

East Cornwall Search and Rescue Team provides an entirely volunteer operated search and rescue service for missing, lost and injured people throughout the county of Cornwall, 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 Mountain Rescue England & Wales (MREW) our teams are 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 dedicated mine rescue team.

Page 3

East Cornwall Search & Rescue Team TRUSTEES ANNUAL REPORT

The daily operations of the team is led by a Management Team, whilst having a clear reporting structure to the ECSRT board. We often undertake joint exercises and training courses with teams from across the MREW family - both locally and nationally. Working through a Police callout mechanism, the 33 operational members responded across 44 callouts during the 2021 operational year. Team members have undertaken over 6000 hours in team activities. The team also has a number of non-operational volunteer team members assisting with fundraising, maintenance and other support functions.

East Cornwall Search and Rescue Team continues to make endeavours to ensure the welfare of our Team Members and support them with robust policies and working practices. A review of these procedures and documents will take place over the next year and become embedded practice, helping to ensure the Charity follows best practice and has effective governance structures in place. A priority will be to review a document which details the appointment of different roles within the charity, which appears to conflict with other documents. These reviews will in turn help to ensure the smooth delivery of two major projects - a replacement of the Incident Command vehicle, and major alterations to the existing team building to meet our current and future needs. This will be supported by a strategic 5 year plan which will help influence operational and support activities.

TRUSTEES' RESPONSIBILITIES

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

James Gallienne Trustee 27 April 2023

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 2022 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 27 April 2023

Page 5

East Cornwall Search & Rescue Team STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 30 June 2022
Unrestricted
funds
Income and endowments
2022
Notes
£
from:
Donations and legacies
4
20,934
Charitable activities
5
9,471
Investments
6
3
Total
30,408
Expenditure on:
Raising funds
7
570
Charitable activities
8
30,472
Total
31,042
Net gains on investments
-
Net (expenditure)/income
9
(634)
Net (expenditure)/income
(634)
before other gains/(losses)
Other gains and losses:
Net movement in funds
(634)
Reconciliation of funds:
Total funds brought
forward
Total funds carried
forward
211,491
210,857		 for the year ended 30 June 2022
Unrestricted
funds
Income and endowments
2022
Notes
£
from:
Donations and legacies
4
20,934
Charitable activities
5
9,471
Investments
6
3
Total
30,408
Expenditure on:
Raising funds
7
570
Charitable activities
8
30,472
Total
31,042
Net gains on investments
-
Net (expenditure)/income
9
(634)
Net (expenditure)/income
(634)
before other gains/(losses)
Other gains and losses:
Net movement in funds
(634)
Reconciliation of funds:
Total funds brought
forward
Total funds carried
forward
211,491
210,857		 Total
funds
2022
£
20,934
9,471
3		 Total
funds
2021
£
79,766
15,078
3
30,408
570
30,472		 30,408
570
30,472		 94,847
-
18,475
31,042
-		 31,042
-		 18,475
-
(634) (634) 76,372
(634) (634) 76,372
(634)
211,491		 (634)
211,491		 76,372
135,119
210,857 210,857 211,491

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
Company No. CE017996
Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors:Amount falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
14
Unrestricted funds
General funds
14
Designated funds
Total funds		 30 June 2022
2022
£
2021
£
170,618
176,915
170,618
176,915
5,717
3,477
35,713
31,694
41,430
35,171
(1,191)
(595)
40,239
34,576
210,857
211,491
210,857
211,491
210,857
211,491
40,239
34,576
170,618
176,915
210,857
211,491
210,857
211,491

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 2022 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 27 April 2023

And signed on its behalf by:

Emma Ridgewell-Howard

Trustee

27 April 2023

Page 7

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

for the year ended 30 June 2022

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 These are available for use at the discretion of the trustees in furtherance of the
funds general objects of the charity.
Designated
funds These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation These are unrestricted funds which include a revaluation reserve representing
funds the restatement of investment assets at their market values.
Restricted These are available for use subject to restrictions imposed by the donor or
funds 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 reported gross in the SoFA.
expenditure
Donations and Voluntary income received by way of grants, donations and gifts is included in
legacies 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 gift/donation to which it relates.
gifts
Donated These are only included in income (with an equivalent amount in expenditure)
services and where the benefit to the Charity is reasonably quantifiable, measurable and
facilities material.
Volunteer help The value of any volunteer help received is not included in the accounts.
Investment This is included in the accounts when receivable.
income
Gains/(losses) This includes any gain or loss resulting from revaluing investments to market
on revaluation value at the end of the year.
of fixed assets
Gains/(losses) This includes any gain or loss on the sale of investments.
on investment
assets
Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT
expenditure 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 activities
charitable and services in the furtherance of its objects, including the making of grants and
activities 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 These include those costs associated with meeting the constitutional and
costs 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 These are support costs not allocated to a particular activity.
expenditure

Taxation

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

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:

Page 9

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS % 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

3Statement of Financial Activities - prior year
Income and
endowments from:
Donations and
legacies
Charitable activities
Investments
Total
Expenditure on:
Charitable activities
Total
Net income
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
Income from donations and
4legacies
Charitable donations
Donation - vehicles
and equipment		 Unrestricted
funds
2021
£
23,479
5,490
3
28,972
14,828
14,828
14,144
181,916
196,060
196,060
Unrestricted
£
15,431
211,491
20,934
-
20,934		 Restricted
funds
2021
£
56,287
9,588
-
65,875
3,647
3,647
62,228
(181,916)
(119,688)
(119,688)
119,688		 Total
funds
2021
£
79,766
15,078
3
94,847
18,475
18,475
76,372
76,372
76,372
135,119
Total
2022
£
-
20,934
-
20,934		 211,491
Total
2021
£
23,479
56,287
79,766

Page 11

East Cornwall Search & Rescue Team

NOTES TO THE ACCOUNTS

5 Income from charitable activities

Grant Income
National Lottery
Community Fund
Cornwall Community
Fund
Tesco Community
Fund
Primary Purpose
Trading
Sales
Mileage claims
Personal kit payment
6Income from investments
Interest income
7Expenditure on raising funds
Fundraising trading
costs
Fundraising expenses		 Unrestricted
£
Unrestricted
£
3
3
Unrestricted
£
570
570
-
-
-
-
9,471
-
9,471		 Total
2022
£
Total
2022
£
3
3
Total
2022
£
570
570
-
-
-
-
9,471
-
9,471		 Total
2021
£
6,869
2,219
500
285
4,273
932
15,078
Total
2021
£
3
3
Total
2021
£
-
-

Page 12

Expenditure on charitable 8 activities

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

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
Marketing and
promotion
Bank charges
Depreciation
Governance costs
Accountancy fees
Independent
examination of the
charity's accounts
9Net (expenditure)/income before
transfers
This is stated after charging:
Depreciation of owned fixed assets		 Unrestricted
£
4,777
6,513
3,538
821
1,355
2,010
118
868
159
74
670
-
15
8,809
150
595
30,472
2022
£
8,809		 Total
2022
£
4,777
6,513
3,538
821
1,355
2,010
118
868
159
74
670
-
15
8,809
150
595
30,472		 Total
2021
£
5,053
2,241
500
1,436
818
1,706
3,752
673
152
185
470
273
-
-
621
595
18,475
2021
£
-

Page 13

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

Trustee remuneration and

10 expenses

One or more of the trustees has been paid expenses in the current or prior periods.

2022 2021
Number Number
£ £
Total expenses reimbursed to trustees 47 -

11 Tangible fixed assets

Land and
buildings
£
Cost or revaluation
At 1 July 2021
111,505
Additions
-
At 30 June 2022
111,505
Depreciation and
impairment
Depreciation charge
for the year
-
At 30 June 2022
-
Net book values
At 30 June 2022
111,505
At 30 June 2021
111,505
12 Debtors
VAT recoverable
13 Creditors:
amounts falling due within one
year
Accruals and deferred income		 Land and
buildings
£
111,505
-
111,505
-
-		 Land and
buildings
£
111,505
-
111,505
-
-		 Land and
buildings
£
111,505
-
111,505
-
-		 Rescue
Equipment
£
13,410
2,512
15,922
3,352
3,352
12,570
13,410		 Rescue
Equipment
£
13,410
2,512
15,922
3,352
3,352
12,570
13,410		 Rescue
Equipment
£
13,410
2,512
15,922
3,352
3,352
12,570
13,410		 Motor
Vehicles
£
50,287
-
50,287
5,029
5,029
45,258
50,287
2022
£
5,717
5,717
2022
£
1,191
1,191		 Motor
Vehicles
£
50,287
-
50,287
5,029
5,029
45,258
50,287
2022
£
5,717
5,717
2022
£
1,191
1,191		 Computer
Equipment
£
1,713
-
1,713
428
428
1,285
1,713		 Total
£
176,915
2,512
179,427
8,809
8,809
170,618
176,915
2021
£
3,477




3,477
2021
£
595
595

Page 14

East Cornwall Search & Rescue Team NOTES TO THE ACCOUNTS

14 Movement in funds

Restricted funds:
Unrestricted funds:
General funds
Designated funds:
Designated capital -
donation from CSR
Designated capital -
equipment
Total
Total funds		 At 1 July
2021
34,576
162,792
14,123
176,915
211,491		 At 1 July
2021
34,576
162,792
14,123
176,915
211,491		 Incoming
resources
(including
other
gains/losses)
£
30,408
-
-
-
30,408		 Resources
expended
At 30
June
2022
£
£
(24,745)
40,239
(6,029)
156,763
(268)
13,855
(6,297)
170,618
(31,042) 210,857		 At 30
June
2022
£
40,239
156,763
13,855
170,618
211,491

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

Analysis of net assets between

15 funds

Analysis of net assets between
funds
Fixed assets
Net current assets		 Unrestricted
funds
£
170,618
40,239
210,857		 Total
£
170,618
40,239
210,857

16 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 15