Charlty no: IISX1423
Bolton Mountain Roscue Team
Trustees Report and Financial Statements
For the y&qr ended 31 Deceniber 2024

Bolton Mountain Rescue Team
Contents
Page
l£g21 and administraiive infM))aiion
Report of the tNs
Report of the independeni examiner
Siatement of financial activities
Balan¢e sheei
Note5 fonning part of the financial Sts1ell￿ts
&12

Bolton Mountain Rescue Team
Legal and AthnirithtiTe lllfornulion
Trustees
C. ix>mas
M. Banks
TTeasurer
All tntstees for the (]wiiy aff listol on the Chariiy Commission
re¢￿dS ard available online at:
The Charli Commission-
V.UK
www.
ov.uk
Pos181 address
Bolion Mountain Rescue Team
Ladybridge Hall
399 Chorley New Road
Bolton. BLI 5DD
Prindple locatlon
North West Amlyjlance Service HQ
LadY￿idge Hail
399 Chorley New Ro*1
Bol￿Th. BLI 5DD
Independent examiner
HML Davies Limited
Chartered Certif*d ACC￿nI8n￿ & Registrred Audilors
9 Riverside
Wat¢rs Meeting Road
Bolton.
BLI &ru
Pagell

Bolton Mounlain Rescue Team
eport of thÈ Trustets f4* the ythr ended 31 Dttttnber 2024
The truMees present their report along with the financial statements of the charity for ihe year ended 31
December 2024. The financial sthiemenis have been prepared in acCOrda￿e wilh ihe ac¢ouniing
Iicies Set out on pages 7- 9 and comply wilh the charity's de¢d and applicable law.
Bolion Mountain Rescue Team is an incorwyated ¢hari1gble organisation (CIO), which was
1￿corP)rated on 16 July 2020 {reg. I IW23) and is the legal entiiy for Bolton moun￿7n Rescue Team.
esiablished in 1968 aThJ preVio￿$1Y regiskred as charity 517454.
CO￿11¢ll￿on and obJe¢ts
Bolton Mouniain Rescue Team was founded in 1968 and conUiwtrd under a trust deed and was a
registered charity no 517454 and 15 now registered a5 1 I￿23.
The objects of the ￿&M are:
to relieve suffering and distress among per50n5 etklangered by accident or natural
hazards and to provide adequate arrangement for th¢ arml ¢fficieJJt search and
rescue of any such Exrson or persons so c￿Jangered.
to educate and infomi the wblic al￿￿[ the dangers of mountaineuing and of other
related outdoor WTSUits and to undertake prev¢nriv¢ publicity.
In furtherance of the above objeths but not further or orf)erwise:_
10 Taise fi￿d$ and invite and receive Contril￿lI0nS from any person or persons by way
of subscription dOn￿lOnS or Od￿rWiSe.
to do ail things as are lawfvlly ￿ for the attainment of the above thje¢ts.
Organisation
The principle tDLStees who have served ill the year set oui on page l. with a full list of the trustees
held by the Charity Cornmission records and available via C￿￿11Y Commissions website. Tr
trnstees are volunteeTS WIKY offer a wide range of attributes io the chariiy and are app)inied at an Annual
General Meeting in March, as p¢r the constiiuiion. They initially Serve a ierni of thTee years. Tru5tee5
have the Fxpwer io make any major investment decisions. The tsu5tees held vinual a￿j in perso
meetings during thc year. whereby decisions were voted upill.
conversion of Bolton Mouniain R¢scue Team {Bolion MRT) ro a charitable inccryorated
organisaiion (CIO) create5 a forn) of legal entity designed for non-profir organisations based in the
United Kingdom. The main intended ljenefjts to this Th eniity are thai li has legal ttr50nalily and the
ability to conduc( business in its own name.
Page12

The Team attended 44 calls for assisiance during 2024. incl￿ding seatrhcs. rescues and flrM)d standbys.
SUPFKpning the Em¢rg¢ncy Servic¢s in our oFtrating area.
During 2024 we built on the 5-year sirdiegy Bolion Mouniain Rescue Team@fA). There are four pillars
of the strategy coveTing. Governance. Capabiliiy. EdU￿10n and Perception.
By 2028 we ivill pr()vide public ¢ducL¥iion and emergency resw)nse ihn)ugh a well-i)rguni5ed.
highly rraintd, inclusive ieam of expert volunfters. This will be imderyinned by sound
governance. a sirncitsre which supports otsr operaiions t￿d o sirong public profile which
promotes our tybjectives.
During 2024 the Managerneni and Governance structure wa5 embedded which separned the
management of the Teams operations and xtivities and provided c]earer governance sIn￿l￿re.
The Team had one key strategic purchasing priority in 2￿￿4. a review of our base l(Kations. This ￿vIeW
continued with the forn)aiion of a project *am who conducied a needs ana]ysis and scoping exercise.
Ai the 31￿ December 2024 t1￿C were 47 Iyeraiional memlm and 14 suprM)n grouplnon.operational
members.
Fln*ndal 8nd Investment revlew
There are no restrictions on the tntst's FK)wer io inv¢st. Th¢ investment stra*gy is sei by ihe irusiees
ar￿ is to invest any fun(Ls of the trust in any investtneni authorised by law for ihe investment of trnst
property or any invesunents which may be deemed advisable. The income of the tr￿81 is all generaied
by various events and sub5CriPtions, but mainly by donation5. IHuest5nega¢ies and grnnts. The funds
raised are spent on mainlaining and upgrading wemises. vehicl&s. and equipment necessary for the tNs(
cary out irs obje¢tive5 and a]so the mana8¢meni and administrative costs incurred. The Team
opeT&res a Winancial Reserves EKg1icy. reviewed bi-annually An April and Cktober. which increased io
£52.0(Ml during 2024.
Trustees. T&sp0Th￿bIllIles kn Ttjatkni to the fAnanrM 51a¢eJnents
Law applicable io charities io England and Wal&8 requires the trustees io prepaTe financial slaiem¢nts
each financial year which give a and fair view of the charity's financial activitie5 during the
year and of its financial wtsition ￿ the end of the year. In Preparing those finMn¢ial St￿eMents.
irnstres hre required io:
select suitsbl¢ a¢¢(wniing tKJlici¢s and then apply ihem consistent]y:
make judgements and estimatcs that are reasonable and prndent:
sthie wh¢th¢r appli¢abl¢ a￿OU￿rIng standards and ststements of recommended practice have
been followed subjert to any dep￿ul¢S di￿10$ed and explained in the finan¢i¥l stsiem¢nts'
prepare ihe financial staiements on the going concern basis unless il is inappropriaie to presume
Ihat the Charity will continue in I￿siness.
The irnsiees are resFK>Mible for keeping accouniing records which disclose with rea5¢Mable accuracy at
any liffle ihe financial posilion of ihe rharily awKI enable ihem lo ensure that ihe financial statements
comply with the Charities Act 2011. 11w are reS￿nSIble for safeguarding the asse15 of the charily and
hence for tsking reasonable steps for the prcvention arnl deiection of frnud and other irre8ulatities.
Pa8e13

Approved by th¢ Irusiees on 28 FebTUary 2025 a￿1 sigttd on their Ethalf by:
Page14

BoltOD Mountsin Rescue Team
Independent Examiner's Report to tht Trus*eos d Bolton Mountsin Rescue Te&m
I r¢port on the accounts of the Trust for the year¢nthd 31 De￿ME￿ 2024. whi¢h we sei ou¢ on pages
6tol2.
The charity's trustees a￿ r¢sFxynsibie forthe preparation of the xcounts. The charity'5 trustees consider
Ihat an audii is not required for this year unthr section 144(2) of the Charities Act 2011(Ihe 2011 Act)
and ihai an independent examination is needed.
The charity's gross income is less than £250.(KM) and l am qualified to undertake the examination by
being a qualified member of th¢ Ass(Kiation of awtrRd Certified Accountants.
It is my responsibility io:
examine th accounts under section 145 of the 2011 Act:
lo follow the F￿￿edureS laid down in lh¢ GenETal Direct1Th￿ given by ihe awiiy
Commission under section 145(5) of the 2011 Aci):
to stale wheiher panicular matteT5 have come to Jny attenlion.
Basts of Independent examlners Teport
My examination was caThied out in accordance with th¢ general dir¢ctions given by the Charity
Cownmission. An examinalion includes a Teview of the accouniing records kept by ihe charity and a
comparison of the accounts PTesenEed wilh those records. li also iTKludes consideration of any unusual
Items OT disclosures in the accounts and seeking explanaiions from you as ttusrees concerning any such
tnatters. The proceduTes underraken do noi provAde all the evidence that would be required in an audii.
and consequently no opinion is given as io whether ihe accounts present 4 '1N¢ and fair view. and the
port is limited to those mallers sel OUI ID the Statell￿nI below
Independen¢ examiner's sthtemellt
In conneciion with my examination. no matter has come to my al￿n[lOn.
(l) which give5 me reasonable cause to Eelieve that in any materia] respect ihe requirements
keep ￿coUntIng records in accordance with section 130 of the 2011 Aa; and to prepare
accounts which accord with the ￿CoUntIng records and comply with the accounting
requitemenls of the 2011 Act have tten mel.
(2) to which. in my (yinion. attention sh￿Id be drawn in order to enable a proper
undersianding of the accounts to ir ￿Ched.
Andrew Davies
HML Davies Limited
Chartered Certified Accountants & Regktered AudSto
9 Riverside
Wthters Meeting Road
Bolton BLI
Date: 28 February 202S
Page15

Bolton Mountain Rescue Team
for the year ended 31 December 2024
Total
Funds
2024
Tots)I
Funds
2024
Funds
2023
Income frvm:
Donations and legacies
2&3
58.157
58.157
58.157
58.157
73.593
73.593
EX￿ndIt￿re I￿.
Raising funds
Chariiable actLviiies
71.322
71.322
71.322
71.322
54,525
54,525
Ne¢ Incon￿/(eXpendAtUre)
(13.165)
{13,165)
19.068
Tr*Dsfers between (UDds
Net movement
(13,165)
(13,165)
I9.￿8
Re¢oncllla¢lon offund5:
To¢al funds broughi forward
Transfer of reaiised
revalu￿10￿ profits
193J25
193525
174.457
Total fvnds carrled forward
180.3fA)
180.3fA)
193.525
The slalement of fuwKiai acliviues includes all gains and losses ff£ognised in ihe wiod.
All income and cA￿dIlure derive fmm continuing ￿]Vi*s.
P4e16

Bolton Mountain Rescue Team
BALANCE SHEEr
AS at 31 DECEMBER 2024
31.Dec-24
31-Dec-23
Notes
Flxed assets
Tangible assets
47240
62,160
Current assets
Cash at bank and in hand
Deb￿r&
182.474
4.454
183,737
.235
1869
184,972
Creditors: AnMmts talling due
wlthln one year
8CK)
Net current ￿￿￿ets
185.927
IN172
Totsl &5sets less curren¢ liabllides
113.167
Funds of the Cknrity
Unrestricted funds
Restricted funds
Revaluation re&etv¢
Totsl ¢harl¢y
180,3frf)
193,525
52.807
133.167
52,807
246a32
Approved by the trUS￿e$ on 28 February aNJ signed on its i￿haIr by:
M. Banks
Treasurer
Ptye17

Bolton Mountain Rescue Team
Notrs io the FID•nclal s￿teD￿nts
for the y￿r ended 31 December 2024
A Accountlng ￿lici&S
Charity inforn￿tIon
Bolton Mountain Rescue Team is a chariiable Inc(K￿rated Organisation regisrered on 16th July
2019. The principal office is noted wi(hin the reference and adTninistrd(ivc details irt the tsusiees
1.1 Accountin8 convention
Th¢ financial 51at¢meniS hav¢ beets N¢P4Ted ihe hisiorical cost cwveniion with items
recognised at cosi or transaction value unless ￿herwiSe Stsied in the relevani rK>ies io these
a￿0￿￿15. Th¢ fillanci￿ STal¢m¢nls have k¢n prep￿ed in accOrda￿e wilh ihe Siaiement of
Recommended Praciice.. Accounting and Rep)ning by Charities preparing thcir aeeollnts in
accordance with the Financial Rep(Yting STandard appli¢abl¢ in the UK and Republic of keland
(FRS 102) issued on 16 July 2014 And ￿lIa￿claI Repming Stsndard applicable in the United
Kin8dom and Republic of Ireland (FRS 102) and Chariiies Act 2011.
Bolion Mountain Re￿￿e Team c(W￿li1u1cs a public benefit enlity a5 defined by FRS 102.
The charity has taken advantsge of the provisiotL8 in the SORP fcf chariiies applying FIiS 102
Update Bulleiin I noi to prepare a Ststenxni occash Flows.
1.2 Goln8 coiieern
At the time of approving the financial Aatements. the tsus*es have a reasonable expecthtion that the
chariiy has adequare res¢Jurce5 to c(¥￿inUe in operaiional exi51ence for the foreseeable future. Thus
the tNsiees continue ￿ adopt the going concertt basis.
IJ Incoming Resources
All In¢On￿ is ￿ognised once th¢ trwst h&$ ents￿ment io the incorne, it is pmbable that the income
will be received and ihe am￿nI of income can be measured reliably.
Cash donaiions are recognised on receipi. (Xher d(K)ations are recognised once the charity has b¢en
notified of ihe donaiion. Income lax recoverable in rel￿bOn ￿ th)nations rx¢iY¢d undeT Gifi Aid or
deeds of eovenarnt Is reeogiii5ed on receipt.
Lncome from grants is recogni5ed when the charity h&s entiil¢ment io the funds. any perfornwice
cortditions attached to the granis have been mei. il is probable thai the income will be received and
the am￿JTht can ￿ measured reliably and is nLx defe￿ed. Capital grants art rek2sed io the Siarement
of Financial Aclivities in the year of TeceipL Fixed assets Telaiing 10 ¢apito1 gTants are capiialised,
and d¢precialion charg¢d is offsd against grant income. in a Tesiricied fund until grant condition is
met and ihe amounts are then transferred io unrestricted funds.
The trust has nol received govern￿￿1 grants ID the peri(xJ.
Pw18

Bolton Mountain Rescue Team
Nole5 to the Statrments
for the year ethded 31 Dettmber 2024
IA Expenditure
Expenditure is r¢¢ognised once iheTe is a legal or cons¢TUCtive Obligati￿ to transfer economic benefits
commiuing the In￿t th pay c￿1 rewtrccs and the a[￿Unt of the obligation can be measure(L
Cost5 of raising fijnds comprise ihe cthsts Èn relation io gcncratinE income such a$ furtdraisirtg
expenses.
Irrecoverabk VAT is charged a5 a cost againu the auiviry for which the expenditure was incurred.
Charitable expendiwre compri5e5 dM)5e C{￿ iDCUTTEd by the chariiy in the dclivery o( its 4¢1ivili¢s
and services for ils beneficiaries. li includes costs that can all(￿￿ed d1￿Cl1Y to such activiiies
and those costs of an indirect nature nttessary to SlipE￿rt them.
IS T4￿￿b]e rued assets thpTeciw¢ion
Tangible fixed assets are iniiially n￿Sured at cost and subsequently measured ai cosi or valuaiion. n
of depreciaiiijn and any impairmeni losses.
Depreciation is pTovided ￿ rates calculated to WTi* off the ¢oM (Y v4lu¥ion less residual v81ue of
eaeh assel over its expecied useful life. as follows..
Motor vehicles
Boats
25% reducing balance
15% rcducing ba]ance
The gain or loss arising on the disp)sal of an asset is d¢wmined as the diflerence between the sale
pr￿ted$ artd the earrying value of an ass￿. and is recosnised in net incomel{exttnditllre) for the
1.6 Impalnnent of Ilxed *ssets
At each reponing end date. the charity reviews the canying amounts of its tangible asscts lo detcrnkine
wh¢ih¢r ih¢r¢ is any indicalion th* iho* asseis have suffered an impairm¢Dt 1955. If any such
indicarion ¢xi$is. ￿ r¢¢ov¢rable anwunt of an asset is eslimated in order 10 deierniine the extent of
the Impalm￿n( loss {ifany).
Pale19

Bolton Mountain R￿cue Team
Ndes w the FInancI￿ Stalements
for the year ended JI December 2024
Income from donat10￿ and legades
Total
2024
Restrkted
2023
Donations and gifis
Gifi Aid
PTofil on dis￿SaI
Other
47.115
47.115 68.981
2.964
2,728
8.078
8,078
1,884
58.157
58.157
73,593
Analysis of grants
Restrlcted
202A
2023
Departmeni of Transwi
Ex￿d1thre ¢haritable aclivits
2024
20
Premises costs
SUp￿rt cos
Management and administration
ACcounw￿Y fees
Depreci&tion and loss on disposal
20,814
33.405
lJ33
850
14.919
16.507
15.897
973
19.748
71J22
54,525
Page 110

Bolton Mountain Rescue Team
Not&% lo the ￿nancial Ststements
for the year ended 31 Deeember 2024
Tangible a&sets
Motor
vehicles Boats
Total
At l January 2024
Revaluation
Additions
Disposals
89.890
1,259 101,149
Ai 31 December 2024
89,890
.259 101,149
Depreciation
Ai l Janllary 2024
Revaluaiion adjustment
Charge for the year
DIs￿S4]S
33.920
38.989
13.992
928
14.920
At 31 December 2024
47.912
5.997
53.909
Net book values
At 31 December 2024
41,978
5,262
47,240
At 31 December 2023
55,970
6.1
62.160
Debtors: Amounts falling due within one year
2024
2023
VAT recoverable
4,454
.235
P4elii

Bolton Mountain Rescue Team
Notes lo the Stateubents
for the year ended JI December 2024
Credltors: Amounts falling due wlthln ODe ye
2024
2023
Acctuais and deferred income
800
Funds
Unrestricted funds ¢OD)pris¢ tlM)se funds which the trus*es are free to use in a¢c(*dance with the
charitable objects.
Restricied funds comprise ihose funds whi¢h ihe tnjstee musi use in accordance with grani
provlders or b¢nefaciotS sthted requirements to achieve the charitable objects.
There were no restricted funds in the tuiryl.
Page112

Bolton Mountain Rescue Team
The followiDg page does not fornb part of the slathlory accounts
Page113

Bollon Mountain Rescue Team
Deealled stalement of financial acilvities
Income
58.157
73J93
Fuel
Vehicle maintenance
Renl
Insurance
Utiliii¢s
Base repairs & maintenan¢¢
Cloihing cosls
Water recovery
Ropes
Trdining costs
Team dinner & wials
Ca￿lln8
M¢di¢al expenses
Admin costs
Communications
FcAJndations course costs
Accountancy fees
Bank charg¢s
Depreciation on motor vehicl&s
1124
4.098
3.717
4,176
4,142
4.170
2,585
5.252
1.017
2.081
1,293
2.517
(41)
473
7(K)
974
11542
4.240
97
52
3.165
i.(K)I
186
850
10
19.749
14.920
71.322
54.526
Ncl (outgoing)fJrKoming resources
(13.165)
19.068
Page114