## Section C: Notes to the accounts Trustees’ annual report for the period
> Period start date `0 1 0 1 2 2` Period end date `3 1 1 2 2 2` Charity No
> Charity name Glossop Mountain Rescue Team `1 1 8 6 8 6 2` (if any)
## Objectives and Activities
||SORP
reference||
|---|---|---|
|Summary of the purposes of the
charity as set out in its governing
document|Para 1.17|To save life and alleviate distress primarily
in the Peak District’s upland and mountain
areas.|
|Summary of the main activities
in relation to those purposes for
the public beneft, in particular,
the activities, projects or services
identifed in the accounts.|Para 1.17 and
1.19|We are called out by the main emergency services in
response to a 999 request to them for help. The
person(s) requesting help will be injured, lost or at
risk. The ambulance, fire or police services will either
be unable to carry out the task e.g. due to the nature
of the terrain, or will require our assistance.|
|Statement confrming whether the
trustees have had regard to the
guidance issued by the Charity
Commission onpublic beneft|Para 1.18|The Trustees are aware of the guidance in
respect of public benefit|
## Additional information (optional)
You may choose to include further statements where relevant about:
||SORP
reference||
|---|---|---|
|Policy on grant making|Para 1.38||
|Policy on social investment including
program related investment|Para 1.38||
|Contribution made by volunteers|Para 1.38||
|Other|||
Charity Accounts templates – Trustees’ annual report for the period
October 2016
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## Achievements and Performance
||SORP
reference||
|---|---|---|
|Summary of the main achievements
of the charity, identifying the
difference the charity’s work has
made to the circumstances of its
benefciaries and any wider benefts
to society as a whole.|Para 1.20|39 rescue callout incidents.|
## Additional information (optional)
You may choose to include further statements where relevant about:
||SORP
reference||
|---|---|---|
|Achievements against objectives set|Para 1.41||
|Performance of fundraising activities
against objectives set|Para 1.41||
|Investment performance against
objectives|Para 1.41||
|Other|||
Charity Accounts templates – Trustees’ annual report for the period
October 2016
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## Financial Review
||SORP
reference||
|---|---|---|
|Review of the charity’s fnancial
position at the end of the period|Para 1.21|Total funds £475,736.|
|Statement explaining the policy for
holding reserves stating why they
are held|Para 1.22|Reserves aligned with the charities objectives
are maintained which are detailed in note 10 of
the accompanying financial statements.|
|Amount of reserves held|Para 1.22|Total funds £475,736.|
|Reasons for holding zero reserves|Para 1.22|Not applicable|
|Details of fund materially in defcit|Para 1.24|Not applicable|
|Explanation of any uncertainties
about the charity continuing as a
goingconcern|Para 1.23|No concerns|
## Additional information (optional)
You may choose to include further statements where relevant about:
||SORP
reference||
|---|---|---|
|The charity’s principal sources of
funds (including any fundraising)|Para 1.47||
|Investment policy and objectives
including any social investment
policy adopted|Para 1.46||
|A description of the principal risks
facing the charity|Para 1.46||
|Other|||
Charity Accounts templates – Trustees’ annual report for the period
October 2016
4 of 8
## Structure, Governance and Management
|Description of charity’s trusts:|SORP
reference||
|---|---|---|
|Type of governing document
(trust deed,royal charter)|Para 1.25|CIO Constitution|
|How is the charity constituted?
(e.gunincorporated association,CIO)|Para 1.25|CIO|
|Trustee selection methods including
details of any constitutional
provisions e.g. election to post
or name of any person or body
entitled to appoint one or more
trustees|Para 1.25|Trustees are elected annually at the
charity’s AGM|
## Additional information (optional)
You may choose to include further statements where relevant about:
||SORP
reference||
|---|---|---|
|Policies and procedures adopted for
the induction and training of trustees|Para 1.51||
|The charity’s organisational structure
and any wider network with which
the charityworks|Para 1.51||
|Relationship with any related parties|Para 1.51||
|Other|||
Charity Accounts templates – Trustees’ annual report for the period
October 2016
5 of 8
## Reference and Administrative details
|Charity name|Glossop Mountain Rescue Team|
|---|---|
|Other name the charity uses||
|Registered charity number|1186862|
|Charity’s principal address|Glossop Police Station
Ellison Street
Glossop
SK13 8BX|
## Names of the charity trustees who manage the charity
|Trustee name|Office (if any)|Dates acted if not for
whole year|Name of person (or
body) entitled to appoint
trustee(if any)|
|---|---|---|---|
|Simon Haworth|Chairman|||
|Nigel Hackney|Secretary|||
|Will Mallott|Treasurer|||
|Patrick Haley|Team Leader|||
|David Stowell|DepTeam Leader|||
|PhilipShackleton|DepTeam Leader|||
|Robert Colin Pugh|DepTeam Leader|||
|Fiona Lane|Team Rep|||
|PhilipTurton|Team Rep|||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
Charity Accounts templates – Trustees’ annual report for the period
October 2016
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## Reference and Administrative details (cont)
Corporate trustees – names of the directors at the date the report was approved
Director name None
## Name of trustees holding title to property belonging to the charity
|Trustee name|Dates acted if not for whole
year||
|---|---|---|
|None|||
||||
||||
||||
||||
||||
Charity Accounts templates – Trustees’ annual report for the period
October 2016
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## Funds held as custodian trustees on behalf of others
Description of the assets held in this Not Applicable capacity Name and objects of the charity Not Applicable on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe Not Applicable custody and segregation of such assets from the charity’s own assets
## Additional information (optional)
Names and addresses of advisers (Optional information)
Type of adviser Name Address
## Name of chief executive or names of senior staff members (Optional information)
## Exemptions from disclosure
Reason for non-disclosure of key personnel details
## Other optional information
Charity Accounts templates – Trustees’ annual report for the period
October 2016
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## Declarations
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Full name(s) Nigel Hackney
Position (eg Secretary, Secretary Chair, etc)
> Date 7 March 2023
Charity Accounts templates – Trustees’ annual report for the period
October 2016
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examinerfs Report
Report to the trustses
Chaiity Nsr
Glossop Mountain Rescue Team
On accounts for the year
ended
31st Drnber 2022
Charity no
{if any)
1186862
Set out on pages
1to14
IremembeT to indude thè page numbers ot ldrt8l sl*elsi
I report to the trustees on my examination of the accounts of the above
chariiy l.the Trusf) for the year ended DD i MM I YYYY.
Responslbilities and
basis of report
s the Ghanty's trustees, you are responsible for th8 preparation of the
accounts in accordance with the requirements of the Charities Act 2011
('Ihe Act.).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Ad and in carying out my examination, I
have followed all the ap1¢able Directions given by the Charity Commission
under seL*ion 145(5)(b) of the Act.
Independent 11 have completed my examination. I confirn that no material matters havé
examinerb statement come to my attention in wnneclion with the examination (other than that
disclosed below.) which gives me cause to believe that in, any material
respect:
the accounting rewrds were not kept in aC£Ordan with section 130
of the Chartlies Aca,. or
the accounts did not accord with the accounting records., or
the accourrts did not comply with the applicable requirements
conceming the form and nterrt of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any raquirement
that the accounts give a true and fai¢ view which is not a matter
considered as part of an irKlependent examination.
I have no concems and have come alyoss no other matters in connection
wtth the examination to which attention should tE drawn in this report in
order to enable a proper understanding of the accourrts to be reached.
. Please delet8 th8 Wtyds in the brackets rfthey do nol apply.
Signed:
Dats:
20th March 2023
Name:
Guy Hurst
Relevant professlonal
qualificationls) or body
(rfanyl:
FFA
Address:
62 Victoria Street
Glossop
IER
Oct 2018
SK13 8HY
Section B
Disclosure
Only complete if the examiner needs to highlight material mattars of concern
(see CC32, Independent examination of charity accounts.. directions and
guidance for examiners).
Give here brief detalls of
any items that the
examiner wishes to
disclose.
IER
Oct 2018
|Charity Name
Glossop Mountain Rescue Team|Charity Name
Glossop Mountain Rescue Team|Charity Name
Glossop Mountain Rescue Team|Charity No
(if any)
1186862|Charity No
(if any)
1186862||
|---|---|---|---|---|---|
|Annual accounts for the period||||||
|Period start date|01/01/2022|**To**|Period end date|31/12/2022||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Costs of generating voluntary income
Fundraising
S08
Fundraising trading costs
Merchandise
S09
Charitable activities
Charitable activities
S10
Governance costs
S11
Other resources expended
Other costs
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||40,336|-|-|40,335|27,008|
|||-|-|-|-|
||852|-|-|852|1,466|
||3,252|-||3,252|1,371|
||-|-|-|-|458,813|
||1,578|-|-|1,578|2,389|
||46,018|-|-|46,018|491,047|
|||||||
||1,023|-|-|1,023|465|
||-|-|-|-|-|
||28,223|9,292|-|37,514|21,866|
||172|-|-|172|75|
||126|-|-|126|87|
||29,544|9,292|-|38,836|22,493|
|||||||
||16,474|9,292
-|-|7,182|468,554|
||-|-|-|-|-|
||16,474|9,292
-|-|7,182|468,554|
||-|-|-|-|-|
||9,292
-|9,292|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||7,182|-|-|7,182|468,554|
|||||||
||1,554|467,000|-|468,554|-|
||8,736|467,000|-|475,736|468,554|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**General Unrestricted funds**
**Designated funds**
**Restricted income funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**General**
**Unrestricted**
**funds**
**£**
F01|
**Designated**
**funds**
**£**
F02|**Restricted**
**income**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Restricted**
**income**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|30,085|-|30,085|39,377|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|30,085|-|30,085|39,377|
||||||||
|||-|-|-|-|-|
|||-|4,229|-|4,229|2,070|
|||-|-|-|-|-|
|||8,861|432,686|-|441,547|427,357|
|||8,861|436,915|-|445,776|429,427|
||||||||
|||-|-|-|-|-|
||||||||
|||8,861|436,915|-|445,776|429,427|
||||||||
|||8,861|467,000|**-**|475,861|468,804|
||||||||
|||125|-|-|125|250|
|||-|-|-|-|-|
||||||||
|||8,736|467,000|-|475,736|468,554|
||||||||
|||8,736|||8,736|1,554|
||||467,000|-|467,000|467,000|
||||||-|-|
||||||-|-|
|||8,736|467,000|-|475,736|468,554|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||||William Mallott|||
|||||Nigel Hackney|||
CC17a (Excel)
05/03/2023
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- and with*
ü
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with the Charities Act 2011.
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ü * -Tick as appropriate No* ü
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
CC17a (Excel)
05/03/2023
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
p p g g y are recognised as income earned from the provision of goods and services as income from charitable activities.
||ü|ü|ü|
|---|---|---|---|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||
Yes
No
N/a|||
|£500||||
|ue
tract.||||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
**Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition criteria **claims** are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
**Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **2.1 EXPENDITURE AND LIABILITIES**
**Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. **Governance and support costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period.
**Deferred income** No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts
A liability is measured on recognition at its historical cost and then subsequently measured **Provisions for liabilities** at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph **Basic financial instruments** 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. **2.2 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity**
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
||||Debtors (including trade debtors and loans receivable) are measured on initial recognition at|
|---|---|---|---|
|**Debtors**|||settlement amount after any trade discounts or amount advanced by the charity. Subsequently,|
||||they are measured at the cash or other consideration expected to be received.|
||||The charity has has investments which it holds for resale or pending their sale and cash and cash|
|**Current**|**asset**|**investments**|equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to|
||||meet short term cash commitments as they fall due.|
||||They are valued at fair value except where they qualify as basic financial instruments.|
||||
|---|---|---|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
## **Section C Notes to the accounts (cont)**
**Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Note 3 Analysis of income**|
|---|---|
|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
40,336
- -40,336 27,008
Rounding added so casts
- - - - -
- - - - -
- - - - -
**Total** 40,336
- -40,336 27,008
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Sales of merchandise
852
- -852 1,466
- - - - -
- - - - -
Other
- - - - -
**Total** 852
- -852 1,466
Interest income
3,252
- -3,252 1,371
- - - - -
- - - - -
- - - - -
**Total** 3,252
- -3,252 1,371
Transfer from unincorporated charity
-
- - -458,813
- - - - -
- - - - -
- - - - -
**Total**
- - - -458,813
VAT reclaim
1,578
- -1,578 2,389
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Other
- - - - -
**Total** 1,578
- -1,578 2,389
46,019
- -46,019 491,047
**Other information:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**TOTAL INCOME**
**Other:**
**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
05/03/2023
61
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of expenditure**
|**Analysis**
**Costs of generating voluntary income**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|1,023|-|-|1,023|-|-|-|465|
|**Total**
**Fundraising trading costs:**|1,023|-|-|1,023|-|-|-|465|
||**£**||||||||
|Merchandise
|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Fundraising trading costs:**|**£**
**£**||||||||
|Incurred seeking donations
|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Charitable activities**|**£**
**£**||||||||
|Administration costs|4,081|-|-|4,081|-|-|-|3,302|
|Equipment costs|15,668|-|-|15,668|-|-|-|8,267|
|Drone operating costs|299|-|-|299|-|-|-||
|Medical costs|480|-|-|480|-|-|-|262|
|Premises costs|1,414|-|-|1,414|-|-|-|69|
|Training costs|1,886|-|-|1,886|-|-|-|750|
|Depreciation|-|9,292|-|9,292|-|-|-|7,349|
|Vehicle costs|4,396|-|-|4,396|-|-|-|1,282|
|**Total**|28,223|9,292|-|37,515|-|-|-|21,866|
|**Other costs**|**£**
**£**||||||||
|Bank charges|126|-|-|126|-|-|-|87|
|**Total**|126|-|-|126|-|-|-|87|
|**Governance costs**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|
|---|---|---|---|---|---|---|---|---|
|Other Governance|47|-|-|47|-|-|-|75|
|Accountancy|125|-|-|125|-|-|-|75|
|**Total**|172|-|-|172|-|-|-|75|
|**GRAND TOTAL EXPENDITURE**|||||||||
||**29,545**|**9,292**|**-**|**38,837**|**-**|**-**|**-**|**22,494**|
CC17a (Excel)
05/03/2023
62
## **Section C Notes to the accounts**
## **Note 5 Details of certain items of expenditure**
**Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s or auditors' fees for reporting on the accounts**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||150|150|
||-|-|
CC17a (Excel)
05/03/2023
63
## **Section C Notes to the accounts (cont)**
## **Note 6 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **6.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**Other information:**
**6.3 Net book value**
**6.2 Depreciation and impairments**|**Other land &**
**buildings**
**£**|**Motor vehicles**
**£**|**Equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|
||40,000|108,906|22,700|171,606|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||40,000|108,906|22,700|171,606|
||||||
||SL|RB|SL||
||
20%|25%|20%||
||||||
||40,000|83,636|8,593|132,229|
||-|-|-|-|
||-|6,320|2,972|9,292|
||-|-|-|-|
||40,000|89,956|11,565|141,521|
||||||
||-|25,270|14,107|39,377|
||-|18,950|11,135|30,085|
||||||
||||||
CC17a (Excel)
05/03/2023
64
## **Section C Notes to the accounts (cont)**
**Note 7 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
|**7.1 Analysis of debtors**
**Trade debtors**
**Recoverable VAT**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||4,229|2,070|
||4,229|2,070|
CC17a (Excel)
05/03/2023
65
**Section C Notes to the accounts (cont)**
## **Note 8 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **8.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||125|250|-|-|
||-|-|-|-|
||-|-|-|-|
||125|250|-|-|
CC17a (Excel)
05/03/2023
66
## **Section C Notes to the accounts (cont)**
## **Note 9 Cash at bank and in hand**
|**Note 9 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||406,195|411,736|
||35,352|15,621|
||-|-|
||441,547|427,357|
CC17a (Excel)
05/03/2023
67
## **Section C Notes to the accounts (cont)**
## **Note 10 Charity funds**
## **10.1 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|Between unrestricted and
designated funds|To return designated reserves to balance at start of the year in line with the
Charity's resolution on reserves for the current year.|9,292.00|
|Between unrestricted and
restricted funds||-|
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
designated funds|To recognise the Charity's reserves policy.|467,000.00|
|Between unrestricted and
restricted funds||-|
## **10.2 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
|Working capital|This fund is based on average annual expenditure and covers the expected
expenditure in the immediate future.|30,000.00|
|Operational|This fund ensures that the team can continue to provide the existing capability
for a period of time over which it can adapt to the changes in the operational or
funding landscape (for example should prevailing economic conditions restrict
our ability to raise funds from public donations).|42,000.00|
|Premises|This is equal to the estimated cost of relocating the team’s operations to a new
headquarters. The reserve is in place as currently the team relies heavily on
the goodwill of its landlords (Derbyshire Constabulary and North West
Ambulance Service) for use of and access to its current premises and does
not have security of such in the medium to long term.|340,000.00|
|VehicleReplacement|This is equal to the estimated cost of replacement one of the team’s Land
Rovers should this be required. This fund incorporates the net book value of
the charity's fixed assets.|55,000.00|
CC17a (Excel)
05/03/2023
68
CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examiner's report on the
accounts
Section A
Independent Examinerfs Report
Report to the trustses
Chaiity Nsr
Glossop Mountain Rescue Team
On accounts for the year
ended
31st Drnber 2022
Charity no
{if any)
1186862
Set out on pages
1to14
IremembeT to indude thè page numbers ot ldrt8l sl*elsi
I report to the trustees on my examination of the accounts of the above
chariiy l.the Trusf) for the year ended DD i MM I YYYY.
Responslbilities and
basis of report
s the Ghanty's trustees, you are responsible for th8 preparation of the
accounts in accordance with the requirements of the Charities Act 2011
('Ihe Act.).
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Ad and in carying out my examination, I
have followed all the ap1¢able Directions given by the Charity Commission
under seL*ion 145(5)(b) of the Act.
Independent 11 have completed my examination. I confirn that no material matters havé
examinerb statement come to my attention in wnneclion with the examination (other than that
disclosed below.) which gives me cause to believe that in, any material
respect:
the accounting rewrds were not kept in aC£Ordan with section 130
of the Chartlies Aca,. or
the accounts did not accord with the accounting records., or
the accourrts did not comply with the applicable requirements
conceming the form and nterrt of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any raquirement
that the accounts give a true and fai¢ view which is not a matter
considered as part of an irKlependent examination.
I have no concems and have come alyoss no other matters in connection
wtth the examination to which attention should tE drawn in this report in
order to enable a proper understanding of the accourrts to be reached.
. Please delet8 th8 Wtyds in the brackets rfthey do nol apply.
Signed:
Dats:
20th March 2023
Name:
Guy Hurst
Relevant professlonal
qualificationls) or body
(rfanyl:
FFA
Address:
62 Victoria Street
Glossop
IER
Oct 2018
SK13 8HY
Section B
Disclosure
Only complete if the examiner needs to highlight material mattars of concern
(see CC32, Independent examination of charity accounts.. directions and
guidance for examiners).
Give here brief detalls of
any items that the
examiner wishes to
disclose.
IER
Oct 2018
|Charity Name
Glossop Mountain Rescue Team|Charity Name
Glossop Mountain Rescue Team|Charity Name
Glossop Mountain Rescue Team|Charity No
(if any)
1186862|Charity No
(if any)
1186862||
|---|---|---|---|---|---|
|Annual accounts for the period||||||
|Period start date|01/01/2022|**To**|Period end date|31/12/2022||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Costs of generating voluntary income
Fundraising
S08
Fundraising trading costs
Merchandise
S09
Charitable activities
Charitable activities
S10
Governance costs
S11
Other resources expended
Other costs
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||40,336|-|-|40,335|27,008|
|||-|-|-|-|
||852|-|-|852|1,466|
||3,252|-||3,252|1,371|
||-|-|-|-|458,813|
||1,578|-|-|1,578|2,389|
||46,018|-|-|46,018|491,047|
|||||||
||1,023|-|-|1,023|465|
||-|-|-|-|-|
||28,223|9,292|-|37,514|21,866|
||172|-|-|172|75|
||126|-|-|126|87|
||29,544|9,292|-|38,836|22,493|
|||||||
||16,474|9,292
-|-|7,182|468,554|
||-|-|-|-|-|
||16,474|9,292
-|-|7,182|468,554|
||-|-|-|-|-|
||9,292
-|9,292|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||7,182|-|-|7,182|468,554|
|||||||
||1,554|467,000|-|468,554|-|
||8,736|467,000|-|475,736|468,554|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**General Unrestricted funds**
**Designated funds**
**Restricted income funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**General**
**Unrestricted**
**funds**
**£**
F01|
**Designated**
**funds**
**£**
F02|**Restricted**
**income**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Restricted**
**income**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|30,085|-|30,085|39,377|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|30,085|-|30,085|39,377|
||||||||
|||-|-|-|-|-|
|||-|4,229|-|4,229|2,070|
|||-|-|-|-|-|
|||8,861|432,686|-|441,547|427,357|
|||8,861|436,915|-|445,776|429,427|
||||||||
|||-|-|-|-|-|
||||||||
|||8,861|436,915|-|445,776|429,427|
||||||||
|||8,861|467,000|**-**|475,861|468,804|
||||||||
|||125|-|-|125|250|
|||-|-|-|-|-|
||||||||
|||8,736|467,000|-|475,736|468,554|
||||||||
|||8,736|||8,736|1,554|
||||467,000|-|467,000|467,000|
||||||-|-|
||||||-|-|
|||8,736|467,000|-|475,736|468,554|
||||||||
|||Signature||Print Name||Date of
approval
dd/mm/yyyy|
|||||William Mallott|||
|||||Nigel Hackney|||
CC17a (Excel)
05/03/2023
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
- and with*
ü
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with the Charities Act 2011.
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ü * -Tick as appropriate No* ü
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||ü||
CC17a (Excel)
05/03/2023
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations when
receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance sheet.
On its sale the value of stock is charged against 'Income from other trading activities' and
the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and
included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has been
grant of probate, the executors have established that there are sufficient assets in the
estate and any conditions attached to the legacy are either within the control of the charity
or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as income
with an equivalent amount recognised as an expense under the appropriate heading in the
SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
fair value of those gifts at the time of their receipt and they are recognised on receipt. In
the reporting period in which the stocks are distributed, they are recognised as an expense
at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of the
gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations and
Legacies.
Membership subscriptions which gives a member the right to buy services or other benefits|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
p p g g y are recognised as income earned from the provision of goods and services as income from charitable activities.
||ü|ü|ü|
|---|---|---|---|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||
Yes
No
N/a|||
|£500||||
|ue
tract.||||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
||Yes
No
N/a|||
||ü|ü|ü|
**Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition criteria **claims** are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
**Investment gains and losses** This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **2.1 EXPENDITURE AND LIABILITIES**
**Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support. **Governance and support costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period.
**Deferred income** No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts
A liability is measured on recognition at its historical cost and then subsequently measured **Provisions for liabilities** at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph **Basic financial instruments** 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. **2.2 ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity**
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
||||Debtors (including trade debtors and loans receivable) are measured on initial recognition at|
|---|---|---|---|
|**Debtors**|||settlement amount after any trade discounts or amount advanced by the charity. Subsequently,|
||||they are measured at the cash or other consideration expected to be received.|
||||The charity has has investments which it holds for resale or pending their sale and cash and cash|
|**Current**|**asset**|**investments**|equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to|
||||meet short term cash commitments as they fall due.|
||||They are valued at fair value except where they qualify as basic financial instruments.|
||||
|---|---|---|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
|Yes
No
N/a|||
|ü|ü|ü|
## **Section C Notes to the accounts (cont)**
**Note 3 Analysis of income**
|**Note 3 Analysis of income**|**Note 3 Analysis of income**|
|---|---|
|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
40,336
- -40,336 27,008
Rounding added so casts
- - - - -
- - - - -
- - - - -
**Total** 40,336
- -40,336 27,008
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Sales of merchandise
852
- -852 1,466
- - - - -
- - - - -
Other
- - - - -
**Total** 852
- -852 1,466
Interest income
3,252
- -3,252 1,371
- - - - -
- - - - -
- - - - -
**Total** 3,252
- -3,252 1,371
Transfer from unincorporated charity
-
- - -458,813
- - - - -
- - - - -
- - - - -
**Total**
- - - -458,813
VAT reclaim
1,578
- -1,578 2,389
Gain on disposal of a tangible fixed asset held for
charity's own use
- - - - -
Other
- - - - -
**Total** 1,578
- -1,578 2,389
46,019
- -46,019 491,047
**Other information:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**TOTAL INCOME**
**Other:**
**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
05/03/2023
61
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of expenditure**
|**Analysis**
**Costs of generating voluntary income**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**General**
**Unrestricted**
**funds**
**Designated**
**funds**
**Restricted**
**income funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|1,023|-|-|1,023|-|-|-|465|
|**Total**
**Fundraising trading costs:**|1,023|-|-|1,023|-|-|-|465|
||**£**||||||||
|Merchandise
|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Fundraising trading costs:**|**£**
**£**||||||||
|Incurred seeking donations
|-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Charitable activities**|**£**
**£**||||||||
|Administration costs|4,081|-|-|4,081|-|-|-|3,302|
|Equipment costs|15,668|-|-|15,668|-|-|-|8,267|
|Drone operating costs|299|-|-|299|-|-|-||
|Medical costs|480|-|-|480|-|-|-|262|
|Premises costs|1,414|-|-|1,414|-|-|-|69|
|Training costs|1,886|-|-|1,886|-|-|-|750|
|Depreciation|-|9,292|-|9,292|-|-|-|7,349|
|Vehicle costs|4,396|-|-|4,396|-|-|-|1,282|
|**Total**|28,223|9,292|-|37,515|-|-|-|21,866|
|**Other costs**|**£**
**£**||||||||
|Bank charges|126|-|-|126|-|-|-|87|
|**Total**|126|-|-|126|-|-|-|87|
|**Governance costs**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|**£**
**£**|
|---|---|---|---|---|---|---|---|---|
|Other Governance|47|-|-|47|-|-|-|75|
|Accountancy|125|-|-|125|-|-|-|75|
|**Total**|172|-|-|172|-|-|-|75|
|**GRAND TOTAL EXPENDITURE**|||||||||
||**29,545**|**9,292**|**-**|**38,837**|**-**|**-**|**-**|**22,494**|
CC17a (Excel)
05/03/2023
62
## **Section C Notes to the accounts**
## **Note 5 Details of certain items of expenditure**
**Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s or auditors' fees for reporting on the accounts**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||150|150|
||-|-|
CC17a (Excel)
05/03/2023
63
## **Section C Notes to the accounts (cont)**
## **Note 6 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **6.1 Cost or valuation**
|At the beginning of the year
Additions
Revaluations
Disposals
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**Other information:**
**6.3 Net book value**
**6.2 Depreciation and impairments**|**Other land &**
**buildings**
**£**|**Motor vehicles**
**£**|**Equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|
||40,000|108,906|22,700|171,606|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||40,000|108,906|22,700|171,606|
||||||
||SL|RB|SL||
||
20%|25%|20%||
||||||
||40,000|83,636|8,593|132,229|
||-|-|-|-|
||-|6,320|2,972|9,292|
||-|-|-|-|
||40,000|89,956|11,565|141,521|
||||||
||-|25,270|14,107|39,377|
||-|18,950|11,135|30,085|
||||||
||||||
CC17a (Excel)
05/03/2023
64
## **Section C Notes to the accounts (cont)**
**Note 7 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
|**7.1 Analysis of debtors**
**Trade debtors**
**Recoverable VAT**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||4,229|2,070|
||4,229|2,070|
CC17a (Excel)
05/03/2023
65
**Section C Notes to the accounts (cont)**
## **Note 8 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **8.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||125|250|-|-|
||-|-|-|-|
||-|-|-|-|
||125|250|-|-|
CC17a (Excel)
05/03/2023
66
## **Section C Notes to the accounts (cont)**
## **Note 9 Cash at bank and in hand**
|**Note 9 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||406,195|411,736|
||35,352|15,621|
||-|-|
||441,547|427,357|
CC17a (Excel)
05/03/2023
67
## **Section C Notes to the accounts (cont)**
## **Note 10 Charity funds**
## **10.1 Transfers between funds**
## **This year**
|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**|
|Between unrestricted and
designated funds|To return designated reserves to balance at start of the year in line with the
Charity's resolution on reserves for the current year.|9,292.00|
|Between unrestricted and
restricted funds||-|
## **Last year**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
designated funds|To recognise the Charity's reserves policy.|467,000.00|
|Between unrestricted and
restricted funds||-|
## **10.2 Designated funds**
## **This year**
|**Planned use**|**Purpose of the designation**|**Amount**|
|---|---|---|
|Working capital|This fund is based on average annual expenditure and covers the expected
expenditure in the immediate future.|30,000.00|
|Operational|This fund ensures that the team can continue to provide the existing capability
for a period of time over which it can adapt to the changes in the operational or
funding landscape (for example should prevailing economic conditions restrict
our ability to raise funds from public donations).|42,000.00|
|Premises|This is equal to the estimated cost of relocating the team’s operations to a new
headquarters. The reserve is in place as currently the team relies heavily on
the goodwill of its landlords (Derbyshire Constabulary and North West
Ambulance Service) for use of and access to its current premises and does
not have security of such in the medium to long term.|340,000.00|
|VehicleReplacement|This is equal to the estimated cost of replacement one of the team’s Land
Rovers should this be required. This fund incorporates the net book value of
the charity's fixed assets.|55,000.00|
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