## **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:
- 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 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**
|3**Statement 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**
4**legacies**
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
6**Income from investments**
Interest income
7**Expenditure 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
9**Net (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