Company registration number: CE017996 Charity registration number: 1184106
East Cornwall Search & Rescue Team
A charitable incorporated organisation (CIO) Annual Report and Unaudited but Independently Examined Accounts
for the year ended 30 June 2024
Cornwall Community Accountancy Service The Elms, 61 Green Lane Redruth Cornwall TR15 1LS
East Cornwall Search & Rescue Team Contents
Reference and Administrative Details………………………………….……… 1 Trustees' Report…….………………………………………………….…………2 to 3 Independent Examiner's report……………………………………………………4 Statement of financial activities……………………………………………….…5 Balance Sheet…………………………………………………………………… 6 Notes to the financial statements……………………………………...………… 7 to 14
East Cornwall Search & Rescue Team Reference and Administrative Details
Charity name East Cornwall Search & Rescue Team Charity registration number 1184106 Company registration number CE017996 Registered as a CIO in England & Wales Registered office 15 Paardeburg Road, Bodmin, Cornwall PL31 1EY Trustees Mr Neil Fuller (appointed 14th March 2024) Mr James Gallienne MBE Mr Timothy Hughes Mr Steven Marshall Mrs Kirstie Martin Mr Michael Penn Ms Emma Ridgewell-Howard (resigned 14th March 2024) Bankers Lloyds Bank Plc CSC, Dept 2534 1 Legg Street Chelmsford Essex CM1 1JS Independent Examiner Debbie Risborough (FCCA) Cornwall Community Accountancy Service The Elms 61 Green Lane Redruth TR15 1LS
Page 1
East Cornwall Search & Rescue Team Trustees' Report
The trustees present their report and the financial statements for the year ended 30 June 2024
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
The team operates from its rescue centre at Bodmin which is in the heart of its operational area. Membership is drawn from throughout East Cornwall, and call outs are in urban, rural and moorland locations across the patch, however the team does assist neighbouring teams when requested. We often undertake joint exercises and training both locally within the Peninsular Mountain and Cave Rescue Association, and nationally with MREW. Working through a Police callout mechanism, the 37 operational members in ECSRT have responded to 35 callouts in 2023, which is a slight increase from the year before. Team members have undertaken almost 7000 hours in team activities. The team also has a number of nonoperational volunteer team members assisting with fundraising, maintenance and other support functions.
Call outs have included 20 missing person searches for Devon and Cornwall Police, 8 rescues of persons from remote countryside and moorland for South Western Ambulance Service Trust (SWAST), and several other multi agency incidents and rescue covers. Notable call outs include a high profile successful rescue of an injured mine explorer within a mine working on Bodmin Moor, assisted by Devon Cave Rescue Organisation, SWAST Hazardous Area Response Team and the police. The weather conditions were horrendous, however members worked through the night bringing the explorer to the surface and then carried him over moorland to the ambulance. The team has continued to support neighbouring teams – in particular working with West Cornwall team on a number of vulnerable missing person searches throughout the operational year.
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 and South West Ambulance Service Foundation Trust.
The trustees have met regularly, building in reviews of working practices and policies to ensure the team is working to best practice and current standards. This has included reviews of our Safeguarding, Diversity and Equality, and Code of Conduct policies to name a few.
A key focus has been to ensure robustness in our decision making, especially concerning matters relating to compliance of governance and constitutional matters such as membership and the delegation of key powers and functions to the Management Team. This is essential to ensure we are operating within our governing document, and it ensures clear and auditable processes to protect the charity and its members.
Page 2
East Cornwall Search & Rescue Team Trustees' Report
Throughout 2023-2024 East Cornwall Search and Rescue Team has focused its strategic attentions on its long term plans and it successfully brought in to service a new incident control vehicle, which provides additional welfare facilities on remote searches as well as a more spacious and advanced area for managing incidents. As the equipment profile and training needs of the team evolves, a dedicated team has continued to develop a business plan to review our rescue centre requirements - working with industry to ensure a bespoke solution for our complex and long term needs. This will ensure the charity is best placed to continue to provide a high quality, efficient and modern service, which is still staffed entirely by volunteers.
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 (SWASFT) and other statutory services, our focus is as an inland search and rescue team, primarily operating in the East Cornwall areas. 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 incidents. 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. The team is also a member of the British Cave Rescue Council.
The organisation is a Charitable Incorporated Organisation that was registered with the Charity Commission on 26 June 2019. It is governed by its articles of association which follows the CIO association model.
Trustee 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 Charities Act 2011, the Companies Act 2006 and the applicable Statement of Recommended Practice. 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).
Approved by the Board on 30th January 2025 and signed on its behalf by:
......................................... James Gallienne MBE Trustee
Page 3
East Cornwall Search & Rescue Team Independent Examiner's Report
I report on the accounts of the company for the year ended 30 June 2024 which are set out on pages 5 to 14.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”). The trustees consider that an audit is not required for this year under section 144(2) of the 2011 Act and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act;
-
and state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements: o to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 130 of the 2011 Act; and
o to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met;
2) or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
....................................................... …………………………… Debbie Risborough, Chartered Certified Accountant Date: Cornwall Community Accountancy Service The Elms, 61 Green Lane, Redruth, Cornwall TR15 1LS
Page 4
East Cornwall Search & Rescue Team Statement of Financial Activities
for the year ended 30 June 2024
| Income and endowments from: Donations and legacies 4 Charitable activities 5 Investments 6 Expenditure on: Raising funds 7 Charitable activities 8 Total Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Reconciliation of funds: Net movement in funds Total funds brought Total funds carried forward |
Unrestricted funds 2024 £ 29,382 11,600 800 41,782 517 52,584 53,101 (11,319) (11,319) (11,319) 226,860 215,541 |
Restricted income funds 2024 £ - - - - - 253 253 (253) (253) (253) 25,000 24,747 |
Total funds 2024 £ 29,382 11,600 800 41,782 517 52,837 53,354 (11,572) (11,572) (11,572) 251,860 240,288 |
Prior year funds 2023 £ 66,686 - 232 |
|---|---|---|---|---|
| 66,918 | ||||
| 809 25,106 |
||||
| 25,915 | ||||
| 41,003 | ||||
| 41,003 | ||||
| 41,003 210,857 |
||||
| 251,860 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities
Page 5
East Cornwall Search & Rescue Team Balance Sheet
As at 30 June 2024
| Note £ £ Fixed Assets Tangible Assets 11 186,236 186,236 Current Assets Debtors 12 10,279 Cash at bank and in hand 45,936 56,215 Creditors: Amounts falling due within one year 13 (2,163) Net current assets 54,052 Total assets less current liabilities 240,288 Net assets 240,288 The funds of the charity: Restricted funds 14 - Unrestricted funds 14 Other reserves 186,236 Unrestricted income funds 54,052 Total unrestricted funds 240,288 Total charity funds 240,288 2024 |
£ £ 165,278 165,278 6,596 80,581 87,177 (595) 86,582 251,860 251,860 25,000 165,278 61,582 226,860 251,860 2023 |
£ £ 165,278 165,278 6,596 80,581 87,177 (595) 86,582 251,860 251,860 25,000 165,278 61,582 226,860 251,860 2023 |
|---|---|---|
| 165,278 86,582 |
||
| 87,177 (595) |
||
| 165,278 61,582 |
||
| 251,860 | ||
| 251,860 | ||
| 25,000 226,860 |
||
| 251,860 |
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 2024 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 30th January 2025 and signed on its behalf by:
James Gallienne MBE
Trustee
Page 6
East Cornwall Search & Rescue Team Notes to the Accounts
1 Accounting policies
1.1 Basis of accounting
The accounts have been prepared under the historical cost convention and 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 (FRS102) second edition - October 2019 (effective 1 January 2019);
-
the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102);
-
the Companies Act 2006 and
-
the Charities Act 2011.
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
1.2 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.
1.3 Fund accounting policy
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Designated funds are amounts that are allocated for specific purposes by the charity itself.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Revaluation funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market value.
1.4 Income
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS102 SORP or FRS102.
Items of income are recognised and included in the accounts when all of the following criteria are met:
ꞏ the charity has entitlement to the funds;
ꞏ any performance conditions attached to the item(s) of income have been met or are fully within the control of the charity;
ꞏ there is sufficient certainty that receipt of the income is considered probable; and
ꞏ the amount can be measured reliably.
Donations and legacies are voluntary income received by way of donations and gifts. It is included within the accounts when receivable and only when the charity has unconditional entitlement to the income.
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East Cornwall Search & Rescue Team Notes to the Accounts
Tax reclaims on donations and gifts are included in the accounts at the same time as the gift/donation to which it relates
Donated goods and services are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
The value of services provided by volunteers is not included within the accounts.
1.5 Resources expended
Liabilities are recognised where there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and includes the attributable value added tax which cannot be recovered.
Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end are noted as a commitment, but not accrued as expenditure.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are the those costs required to support the charity in carrying out its activities and meeting its objects.
Governance costs include costs associated with meeting the constitutional and statutory requirements of the Charity, including the preparation and examination of the statutory accounts, the costs of trustee meetings and other costs linked to the strategic management of the Charity including the cost of any legal advice to trustees on governance or constitutional matters.
1.6 Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised.
Tangible fixed assets are stated at cost less depreciation.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, which is reviewed annually. The rates used are as follows:-
Freehold property - No depreciation due to expected increase in value Rescue equipment - 25% reducing balance Motor vehicles - 10% reducing balance Computer equipment - 25% reducing balance
1.7 Taxation
The charity is exempt from corporation tax on its charitable activities.
1.8 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.
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East Cornwall Search & Rescue Team Notes to the Accounts
1.9 Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.1 Creditors and provisions
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.
1.11 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 charity is a charitable incorporated organisation and has no share capital. The charity is incorporated in England.
In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
The members of the charity are the trustees named on page 1.
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East Cornwall Search & Rescue Team Notes to the Accounts
3 Statement of Financial Activities - prior year
| Income Income and endowments from: Donations and legacies Investments Expenditure Expenditure on: Raising Funds Charitable activities Net gains/(losses) on investments Extraordinary items Reconciliation of funds: 4 Donations and Legacies Appeals and donations Total Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted funds 2023 £ 41,686 232 41,918 809 25,106 25,915 16,003 16,003 16,003 210,857 226,860 Unrestricted funds £ 29,382 29,382 |
Restricted income funds 2023 £ 25,000 - 25,000 - - - 25,000 25,000 25,000 - 25,000 Restricted income funds £ - - |
Total funds 2023 £ 66,686 232 66,918 809 25,106 25,915 41,003 - 41,003 - - 41,003 210,857 251,860 Total funds 2024 £ 29,382 29,382 |
Prior year funds 2023 £ 66,686 |
|---|---|---|---|---|
| 66,686 |
Page 10
East Cornwall Search & Rescue Team Notes to the Accounts
5 Incoming resources from charitable activities
| Primary Purpose Trading: Rescue Cover and Events Mileage reimbursed Fundraising 6 Investment income Interest on cash deposits 7 Fundraising expenses Expenditure on raising funds |
Unrestricted funds £ 4,223 6,111 1,266 11,600 Unrestricted funds £ 800 800 Unrestricted £ 517 517 |
Restricted income funds £ - - - - Restricted income funds £ - - Restricted £ - - |
Total funds 2024 £ 4,223 6,111 1,266 11,600 Total funds 2024 £ 800 800 Total 2024 £ 517 517 |
Prior year funds 2023 £ - - - |
|---|---|---|---|---|
| - | ||||
| Prior year funds 2023 £ 232 |
||||
| 232 | ||||
| Prior year 2023 £ 809 |
||||
| 809 |
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East Cornwall Search & Rescue Team Notes to the Accounts
8 Expenditure on charitable activities
| Direct costs Rescue Equipment Mileage paid to volunteers Other direct charitable expenditure Irrecoverable VAT Support costs Staff training Light, heat and power Insurance Repairs and maintenance Telephone and fax Printing, postage and stationery Subscriptions Motor vehicle expenses Bank charges Depreciation Total Support Costs Governance Costs The independent examination of the charity's accounts Total Governance Costs Total Charitable Expenditure |
Unrestricted £ 21,604 5,756 390 1,590 29,340 3,725 1,784 1,256 1,001 1,093 138 1,528 4,403 15 7,741 22,684 560 560 52,584 |
Restricted £ - - - - - - - - - - - - 253 - - 253 - - 253 |
Total 2024 £ 21,604 5,756 390 1,590 29,340 3,725 1,784 1,256 1,001 1,093 138 1,528 4,656 15 7,741 22,937 560 560 52,837 |
Prior year 2023 £ 7,191 3,262 - - |
|---|---|---|---|---|
| 10,453 | ||||
| 389 1,769 1,421 246 870 115 420 824 15 7,989 |
||||
| 14,058 | ||||
| 595 | ||||
| 595 | ||||
| 25,106 |
Page 12
East Cornwall Search & Rescue Team Notes to the Accounts
9 Net income/ expenditure
Net income/expenditure is stated after charging:
| Depreciation of tangible fixed assets Independent Examiners' remuneration |
2024 2023 £ £ 560 595 7,741 7,989 |
|---|---|
| 8,301 8,584 |
10 Trustees' remuneration and expenses
Trustees received no remuneration or benefits in kind during the current or prior periods.
Expenses totalling £1,017 were paid to 3 Trustees (2023 - £235 to 2 trustees)
11 Tangible fixed assets
| Cost As at 1 July 2023 Additions As at 30 June 2024 Depreciation As at 1 July 2023 Charge for the year As at 30 June 2024 Net Book Value As at 30 June 2024 As at 30 June 2023 |
Land and Buildings 111,505 - 111,505 - - - 111,505 111,505 |
Rescue Equipment £ 18,571 2,835 21,406 6,494 3,197 9,691 11,715 12,077 |
Motor Vehicles £ 50,287 24,747 75,034 9,555 4,279 13,834 61,200 40,732 |
Computer Equipment £ 1,713 1,117 2,830 749 265 1,014 1,816 964 |
Total £ 182,076 28,699 210,775 16,798 7,741 24,539 |
|---|---|---|---|---|---|
| 186,236 | |||||
| 165,278 |
12 Debtors
VAT Recoverable
| 2024 £ 10,279 10,279 |
2023 £ 6,596 |
|---|---|
| 6,596 |
Page 13
East Cornwall Search & Rescue Team Notes to the Accounts
13 Creditors: Amounts falling due within one year
| Accruals and deferred income 14 Analysis of funds As at 1 July 2023 £ Restricted Funds Control Vehicle 25,000 25,000 General Funds Unrestricted funds 61,582 Designated funds Designated capital fund 165,278 Total Unrestricted funds 226,860 Total funds 251,860 |
Incoming Resources £ - - 41,782 - 41,782 41,782 |
Resources Expended £ (253) (253) (45,361) (7,740) (53,101) (53,354) |
2024 £ 2,163 2,163 Transfers £ (24,747) (24,747) (3,951) 28,698 24,747 - |
2023 £ 595 |
|---|---|---|---|---|
| 595 | ||||
| As at 30 June 2024 £ - |
||||
| - | ||||
| 54,052 186,236 |
||||
| 240,288 | ||||
| 240,288 |
15 Net assets by fund
| Tangible assets Current assets Net Assets |
Unrestricted funds 186,236 54,052 240,288 |
Restricted income funds - - - |
Total funds 186,236 54,052 240,288 |
Prior year funds 165,278 86,582 |
|---|---|---|---|---|
| 251,860 |
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