2024-12-31-accounts - North East Wales Search And Rescue Team

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REGISTERED CHARITY NUMBER: 1192256

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

FOR

NORTH EAST WALES SEARCH AND RESCUE TEAM

M. D. Coxey and Co. Limited Chartered Accountants 25 Grosvenor Road Wrexham LL11 1BT

NORTH EAST WALES SEARCH AND RESCUE TEAM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024

		Page
Report of the Trustees	1	to	4
Independent Examiner's Report		5
Statement of Financial Activities		6
Balance Sheet		7
Notes to the Financial Statements	8	to	13
Detailed Statement of Financial Activities	14	to	15

NORTH EAST WALES SEARCH AND RESCUE TEAM

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2024

The trustees of North East Wales Search and Rescue Team, "NEWSAR" present their report with the financial statements of the charity for the year ended 31st December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The objects of the CIO are:

To relieve suffering and distress amongst persons endangered by accidents or natural hazards and to assist in the saving of lives and the relief of distress by

(a) the provision of efficient trained resources to relevant organisations for the search and rescue of missing and/or vulnerable people; and

(b) providing assistance in the primary area of operation of the Team - this will be the geographical area of North East Wales and Cheshire. The secondary area shall be the remainder of North Wales, the counties of Mid Wales and the English counties adjoining the primary area. Thereafter, the Team may render assistance in the remainder of the British Isles and elsewhere in the world, as requested.

Significant activities

NEWSAR is a volunteer Search and Rescue (Mountain Rescue) organisation for the area of North East Wales and parts of Conwy and Powys. It is a group of volunteers who help the Police and Ambulance Service by looking for vulnerable people who are missing from home or those in need of rescue. The Team is available 24 hours / 365 days a year.

Public benefit

NEWSAR serves the population and all communities of North East Wales by providing 24/7 Search and Rescue Services as well as going to the aid of those lost, injured or ill on the Hills or on hazardous ground.

The Team also provides support and additional resources to North Wales Police during major incident and during serious weather events.

In deciding the activities that the CIO should undertake, the Trustees have paid due regard to the public benefit guidance issued by the Charity Commission.

Volunteers

NEWSAR CIO have 53 operational volunteers and 20 non-operational volunteers. Non-operational volunteers assist with fundraising events and some training events.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

On average, NEWSAR handles over 80 requests from the Police annually in assisting members of the public in need of help who cannot be reached by the other Emergency Services.

2024 was a typically busy year with 87 callouts.

Team members also undertake visits to schools, youth groups and other organisations to deliver safety messages for people accessing the hills and wilder areas of North East Wales and beyond.

Fundraising activities

Fundraising for NEWSAR is mainly through grants, individual donations, legacies and by providing First Aid cover at events and from street collections and collection tins.

Page 1

NORTH EAST WALES SEARCH AND RESCUE TEAM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024

FINANCIAL REVIEW

Financial position

NEWSAR continues to benefit from generous donations and is in a stable financial position to deliver its charitable objectives. Total income for the year was £93,499 (2023: £389,875). After expenditure of £69,643 (2023: £64,685), total reserves are £349,046 (2023: £325,190) of which £12,055 ( 2023: £3,440) are restricted.

Principal funding sources

Principal funding sources are grants, individual donations and legacies.

Investment policy and objectives

Funds not currently required for short-term expenditure are deposited in interest bearing accounts.

Reserves policy

The Trustees aim to have at least one year's running cost reserved annually.

The unrestricted funds of £ 336,991 at 31st December 2024 (2023: £321,750) are in line with this policy.

Going concern

NEWSAR undertakes regular fundraising activities to ensure that the organisation has sufficient financial resources to maintain full operational status into the future.

We periodically recruit and train new members to replace those who leave the Team.

All of our working assets are regularly inspected to ensure that they remain serviceable, safe and compliant with manufacturers guidelines and legislation and a scheduled replacement programme for expendable items is in place.

FUTURE PLANS

We aim to have a new own Base from where we can run our organisation in the near future. We are currently in negotiations with our current Landlord to investigate the possibility of expanding or rebuilding our current base, provided that a significant extension to the lease is granted. We are also exploring alternative options to ensure the stability of NEWSAR's future which may involve a move of Base.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a Charitable Incorporated Organisation (CIO) governed according to its constitution dated 10th November 2020.

Governing documents include:

" Complaints handling
" Complaints policy and procedures
" Conflicting interests
" Internal charity financial controls policy and procedures
" Internal risk management policy and procedures
" Risk management
" Safeguarding vulnerable beneficiaries
" Social media policy and procedures
" Trustee conflicts of interest policy and procedures

" Trustee expenses policy and procedures

Recruitment and appointment of new trustees

Applications for the position of Trustee are usually from team members or associates of team members who have been identified as being able to assist with the governance of the organisation. Voting for Trustees follows the process set out in the Constitution. We are hoping to look for external Trustees in 2025.

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NORTH EAST WALES SEARCH AND RESCUE TEAM

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Board of Trustees manages the governance and finances of the organisation. The trustees consist of the Chair, Secretary, Treasurer, Fundraising Officer, the Team Leader, and three more team members with experience in this field.

The Operations Group run all operational processes and this consists of the Team Leader, three Deputy Team Leaders, Equipment Officer, Training Officer, Vehicles Officer and Medical Officer. This is supported by Topic Groups which cover the main operational areas of the Team. Team members with professional qualifications in the various facets of the organisation, will train the team members in their skill sets, along with outside professional bodies.

Non-operational team members assist with non-operational team business such as fundraising.

Decision making

Trustees make decisions on governance and financial matters whilst the Operations Group make decisions relating to operational matters. Where there is crossover, the two groups work together.

Induction and training of new trustees

Anybody interested in becoming a Trustee is directed towards the Charity Commission guidance document - 'Charity Trustee: What's Involved'.

New Trustees are issued with the Charity Commission guidance document 'The Essential Trustee: What You Need to Know'.

Key management remuneration

No member in the Team receives remuneration for the contribution they make to the team. Mileage expenses are paid for callouts and training outside of the area.

Wider network

NEWSAR is a member of the regional organisation, North Wales Mountain Rescue Association, and both organisations sit under Mountain Rescue England and Wales.

Risk management

The Board of Trustees has a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Trustees manage a risk register and review this register frequently.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1192256

Principal address

North East Wales Search and Resue Kingswood Colomendy Loggerheads Nr Mold Flintshire CH7 5LB

Trustees

R Ashcroft C Griffiths A Norton D Burgess L Morris (appointed 1.5.24) A Haigh D Winterbottom C Martin

Page 3

NORTH EAST WALES SEARCH AND RESCUE TEAM

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31ST DECEMBER 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

M. D. Coxey and Co. Limited Chartered Accountants 25 Grosvenor Road Wrexham LL11 1BT

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ R Ashcroft - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH EAST WALES SEARCH AND RESCUE TEAM

Independent examiner's report to the trustees of North East Wales Search and Rescue Team

I report to the charity trustees on my examination of the accounts of North East Wales Search and Rescue Team (the Trust) for the year ended 31st December 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Anthony Lewis FCCA ACA

M. D. Coxey and Co. Limited Chartered Accountants 25 Grosvenor Road Wrexham LL11 1BT

Date: .............................................

Page 5

NORTH EAST WALES SEARCH AND RESCUE TEAM

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 43,121 Other trading activities 3 1,731 Investment income 4 5,307 Other income 5 15,775 Total 65,934 EXPENDITURE ON Raising funds 884 Charitable activities 6 Search and rescue 49,809 Total 50,693 NET INCOME 15,241 RECONCILIATION OF FUNDS Total funds brought forward 321,750 TOTAL FUNDS CARRIED FORWARD 336,991	Restricted funds £ 27,565 - - - 27,565 - 18,950 18,950 8,615 3,440 12,055	31.12.24 31.12.23 Total Total funds funds £ £ 70,686 382,780 1,731 2,263 5,307 3,498 15,775 1,334 93,499 389,875 884 2,204 68,759 62,481 69,643 64,685 23,856 325,190 325,190 - 349,046 325,190	31.12.24 31.12.23 Total Total funds funds £ £ 70,686 382,780 1,731 2,263 5,307 3,498 15,775 1,334 93,499 389,875 884 2,204 68,759 62,481 69,643 64,685 23,856 325,190 325,190 - 349,046 325,190
			389,875
			2,204 62,481
			64,685
			325,190 -
			325,190

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 6

NORTH EAST WALES SEARCH AND RESCUE TEAM

BALANCE SHEET

31ST DECEMBER 2024

Unrestricted fund Notes £ FIXED ASSETS Tangible assets 10 126,081 CURRENT ASSETS Stocks 11 71 Debtors 12 693 Cash at bank 210,746 211,510 CREDITORS Amounts falling due within one year 13 (600) NET CURRENT ASSETS 210,910 TOTAL ASSETS LESS CURRENT LIABILITIES 336,991 NET ASSETS 336,991 FUNDS 14 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted funds £ 9,303 - - 2,752 2,752 - 2,752 12,055 12,055	31.12.24 Total funds £ 135,384 71 693 213,498 214,262 (600) 213,662 349,046 349,046 336,991 12,055 349,046	31.12.23 Total funds £ 130,660 71 569 194,490 195,130 (600) 194,530 325,190 325,190 321,750 3,440 325,190

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. R Ashcroft - Trustee

The notes form part of these financial statements

Page 7

NORTH EAST WALES SEARCH AND RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The charity is a Charitable Incorporated Organisation registered with the Charity Commission for England and Wales. Its principal address can be found on page 3.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, management are requires to make judgements, estimates and assumptions about carrying values of assets and liabilities that are not readily available from other sources. The estimates and underlying assumptions are based on experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on cost Motor vehicles - 10% - 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

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NORTH EAST WALES SEARCH AND RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
Donations Gift aid Subscriptions Exceptional items	31.12.24 £ 49,187 21,499 - - 70,686	31.12.23 £ 34,665 7,922 344 339,849
		382,780

The charity benefits greatly from the support of its volunteers. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

Exceptional items represent the assets transferred from the previous NEWSAR charity on commencement of activities as a Charitable Incorporated Organisation.

3. OTHER TRADING ACTIVITIES

3.	OTHER TRADING ACTIVITIES
			31.12.24	31.12.23
			£	£
	Fundraising events		1,163	1,173
	Social lotteries		568	1,090
			1,731	2,263
4.	INVESTMENT INCOME
			31.12.24	31.12.23
			£	£
	Deposit account interest		5,307	3,498
5.	OTHER INCOME
			31.12.24	31.12.23
			£	£
	VAT		15,775	1,334
6.	CHARITABLE ACTIVITIES COSTS
			Support
		Direct	costs (see
		Costs	note 7)	Totals
		£	£	£
	Search and rescue	61,238	7,521	68,759

continued...

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NORTH EAST WALES SEARCH AND RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

7. SUPPORT COSTS

SUPPORT COSTS
			Information	Governance
	Management	Finance	technology	costs	Totals
	£	£	£	£	£
Search and rescue	1,519	(7)	3,814	2,195	7,521

Independent examiner's remuneration is included within accountancy fees in the accounts. A breakdown of the fees is as follows:

Independent examiner's remuneration is included within accountancy fees in fees is as follows:	the accounts. A	breakdown of t
	31.12.24	31.12.23
	£	£
for independent examination	960	600

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2024 nor for the year ended 31st December 2023.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 367,780 Other trading activities 2,263 Investment income 3,498 Other income 1,334 Total 374,875 EXPENDITURE ON Raising funds 2,204 Charitable activities Search and rescue 50,921 Total 53,125 NET INCOME 321,750 TOTAL FUNDS CARRIED FORWARD 321,750	Restricted funds £ 15,000 - - - 15,000 - 11,560 11,560 3,440 3,440	Total funds £ 382,780 2,263 3,498 1,334
		389,875
		2,204 62,481
		64,685
		325,190
		325,190

continued...

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NORTH EAST WALES SEARCH AND RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

10. TANGIBLE FIXED ASSETS Plant and machinery £ COST At 1st January 2024 - Additions 20,990 At 31st December 2024 20,990 DEPRECIATION At 1st January 2024 - Charge for year 1,193 At 31st December 2024 1,193 NET BOOK VALUE At 31st December 2024 19,797 At 31st December 2023 - 11. STOCKS Stocks 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Prepayments 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 14. MOVEMENT IN FUNDS At 1.1.24 £ Unrestricted funds General fund 321,750 Restricted funds Vehicles 3,440 Radios - 3,440 TOTAL FUNDS 325,190	Motor vehicles £ 145,733 - 145,733 15,073 15,073 30,146 115,587 130,660 31.12.24 £ 71 31.12.24 £ 693 31.12.24 £ 600 Net movement in funds £ 15,241 (688) 9,303 8,615 23,856	Totals £ 145,733 20,990
		166,723
		15,073 16,266
		31,339
		135,384
		130,660
		31.12.23 £ 71 31.12.23 £ 569 31.12.23 £ 600 At 31.12.24 £ 336,991 2,752 9,303
		12,055
		349,046

continued...

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NORTH EAST WALES SEARCH AND RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
65,934
Restricted funds
Vehicles
15,000
Radios
9,542
Vac Mats
3,023
27,565
TOTAL FUNDS
93,499
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Vehicles
TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
374,875
Restricted funds
Vehicles
15,000
TOTAL FUNDS
389,875

Resources
Movement
expended
in funds
£
£
(50,693)
15,241
(15,688)
(688)
(239)
9,303
(3,023)
-
(18,950)
8,615
(69,643)
23,856
Net
movement
At
in funds
31.12.23
£
£
321,750
321,750
3,440
3,440
325,190
325,190
Resources
Movement
expended
in funds
£
£
(53,125)
321,750
(11,560)
3,440
(64,685)
325,190

continued...

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NORTH EAST WALES SEARCH AND RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Restricted funds Vehicles Radios TOTAL FUNDS	At 1.1.23 £ - - - - -	Net movement in funds £ 336,991 2,752 9,303 12,055 349,046	At 31.12.24 £ 336,991 2,752 9,303
			12,055
			349,046

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	440,809	(103,818)	336,991
Restricted funds
Vehicles	30,000	(27,248)	2,752
Radios	9,542	(239)	9,303
Vac Mats	3,023	(3,023)	-
	42,565	(30,510)	12,055
TOTAL FUNDS	483,374	(134,328)	349,046

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2024.

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NORTH EAST WALES SEARCH AND RESCUE TEAM

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2024
	31.12.24	31.12.23
	£	£
INCOME AND ENDOWMENTS
Donations and legacies
Donations	49,187	34,665
Gift aid	21,499	7,922
Subscriptions	-	344
Exceptional items	-	339,849
	70,686	382,780
Other trading activities
Fundraising events	1,163	1,173
Social lotteries	568	1,090
	1,731	2,263
Investment income
Deposit account interest	5,307	3,498
Other income
VAT	15,775	1,334
Total incoming resources	93,499	389,875
EXPENDITURE
Raising donations and legacies
Advertising	64	663
Giving fees	303	306
Zettle fees	-	236
	367	1,205
Other trading activities
Fundraising expenses	517	999
Charitable activities
Insurance	3,185	(93)
Base maintenance	4,439	814
Casualty care	7,723	8,015
Casualty care training	182	102
General equipment	500	102
Hazardous ground	1,602	9,023
Subsistence	685	333
PPE hill	2,616	3,670
Training	2,894	2,289
Travel and accommodation	4,674	2,931
Motor expenses	15,688	11,560
Carried forward	44,188	38,746

This page does not form part of the statutory financial statements

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NORTH EAST WALES SEARCH AND RESCUE TEAM

Charitable activities Brought forward Water equipment Plant and machinery Motor vehicles Support costs Management Rent Postage and stationery Sundries Finance Bank charges Information technology Communications/IT Internet costs Governance costs Accountancy fees Professional fees Total resources expended Net income	DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 31.12.24 31.12.23 £ £ 44,188 38,746 784 4,147 1,193 - 15,073 15,073 61,238 57,966 - 1 199 346 1,320 577 1,519 924 (7) 7 3,432 1,892 382 697 3,814 2,589 960 600 1,235 395 2,195 995 69,643 64,685 23,856 325,190	DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 31.12.24 31.12.23 £ £ 44,188 38,746 784 4,147 1,193 - 15,073 15,073 61,238 57,966 - 1 199 346 1,320 577 1,519 924 (7) 7 3,432 1,892 382 697 3,814 2,589 960 600 1,235 395 2,195 995 69,643 64,685 23,856 325,190

		57,966 1 346 577
		924 7 1,892 697
		2,589 600 395
		995
		64,685
		325,190

This page does not form part of the statutory financial statements

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