Rossendale and Pendle Mountain Rescue Team
Report and Financial Statements
Year ending 31[st] December 2023
Charity Number: 1195415
Rossendale and Pendle Mountain Rescue Team Trustees Annual Report For the Year ending 31 December 2023
The Trustees of Rossendale and Pendle Mountain Rescue Team present their report together with the financial statements of the Charity for the year ending 31[st] December 2023.
Section 1 – Reference and Administrative Information
Charity Name and Registration Number
Rossendale and Pendle Mountain Rescue Team, formally known as Rossendale Search and Rescue Team, is registered with the Charity Commission under Registration No 1195415
Executive Council as of 1[st] January 202 3
Mr Andrew Simpson, Chairman Mr Peter Goble, Team Leader Ms Gail Todd, Secretary Mrs Elisha Eddy, Treasurer Mr Maurice Robinson Mr Paul Harris Mr Malcolm Armstrong Mr Graham Dalley
Main Operational and Correspondence Address
Units 6-8 Farrington Court, Farrington Industrial, Burnley, BB11 5SS
Independent Examiner
Martin Urquhart FCCA, Lumb Accountancy Services Limited. Charter Certified Accountants, Suite 1, Second Floor, New Hall Hay Business Centre, New Hall Hey Road, Rawtenstall, BB4 6HL
Bank
HSBC Bank plc, 12 Manchester Road, Burnley, BB11 1JH.
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Section 2 – Structure, Governance and Management
Governing Document
Deed of Trust dated 4 December 1978 constitutes Rossendale and Pendle Mountain Rescue Team. The Charity is under administration and management in accordance with its constitution by members of its Executive Council (hereafter referred to as ‘Council’). Following the Charity’s conversion to a Charity Incorporated Organisation (CIO) the Constitution was reviewed and submitted to the Charity Commission in Aug 2021 when the approval was granted to convert to the CIO, no changes to the running of the charity was to happen.
Appointment of Trustees
Under the constitution, the members of the Council are elected at the Annual General Meeting, by the Charity membership, to serve a minimum period of one year, after which time they retire from office together, but they may put themselves forward for re-election or re-appointment. The Council consists of the following executive officers: Chairman, Secretary, Treasurer and Team Leader, in addition to four other Council members.These eight are elected from amongst the Charity membership. As such, all potential Trustees have a working knowledge of the Team and its structure. The Council remains unchanged for 2023.
Organisation
The Team Leader is wholly responsible for the operational rescue team, whilst Council administer and manage the Charity.
Related Parties
The Team is a member of the Mid Pennine Search and Rescue Organisation which is affiliated to the Mountain Rescue of England and Wales and benefits from free advice on legislation from that source.
Risk Management
Council has established systems to mitigate risks associated with the generation of unrestricted funds. The Charity’s income comes from a wide range of wholly voluntary sources and a regular review of income generation and expenditure is made.
In addition, internal risks are minimised by planning annual operating budgets.
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Section 3 – Objectives and Activities
The Charity exists to provide a Mountain Rescue Team (hereafter referred to as ‘Team’), which is an integral part of the regional and national search and rescue service. The Team is called out through the 999 system and provides primary mountain rescue cover in an area of approximately 350 square miles across East Lancashire and parts of Greater Manchester. The Charity is made up entirely of volunteers, who are trained, by the Charity, to be Mountain Rescue Team members.
The objectives of the Charity, as stated in the constitution are:
To provide and maintain a Mountain Rescue Team that can proficiently fulfil the roles expected of such a Team, which include:
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Moorland search and rescue
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Steep or vertical ground rescue
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Appropriate casualty care
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Rural and urban searches
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General support of the statutory services to help in the relief of suffering
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Education of the general public in the above
The operational organisation and activities of the Team are in turn supported by the Charity, and particularly the Council, whose responsibilities lie in providing a stable management and financial structure for the Team. The Council’s financial aims are as follows: raise sufficient funds to provide operating budgets for the following year; to raise additional funds that support specific charitable projects; and to set and work within operating budgets for the financial year.
In order to effectively maintain its objectives, the key objective of the Charity in 2023 was to concentrate on generating public awareness by attending fundraising events as safely as possible and providing talks about the Team within the local communitites.
Section 4 – Achievements and Performance
2023 was a successful year for the Team, there were 40 events that the Team attended. Part of our objective is to raise awareness to the community of our presence and to raise funds for Operational needs. Fundraising events generated almost £18,000 in 2023, which is proof that doing these events is getting the recognition we need. These events require volunteers to be on standby should there be any incidents that require Mountain Rescue assistance especially the fell races and Ski Centres. Volunteers are also there to show off their skills in demonstrating rescue stimulations for example how they use certain equipment such as ropes, stretchers, and the vehicles used.
In addition to the fundraising events, The Team operate 24hrs a day, 7 days a week, 365 days a year. They are on hand to assist the Northwest Ambulance Service (NWAS) when they need assistance with getting to a casualty in tough rural areas or in adverse weather conditions. The Team responded to 57 jobs in 2023, and whilst we saw a reduction in call outs this year, commitment from the Team remains high; logistical planning is always of the highest level from the Leadership and of our Operational Team members. The Team regularly receive praise from the Police Service and Ambulance service for their professionalism, enthusiasm, and the way they conduct themselves when on call outs, this shows what a difference the Team make.
In 2023 the Team received a large donation of £150,000 in Memoriam, receiving such a donation was very humbling and will go along way to ensure we remain operational for the foreseeable future.
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Section 5 – Financial Review
These financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard FRS102 applicable in the UK and Republic of Ireland (Charities SORP (FRS102)) issued in 2014 as amended by Update Bulletins 1 and 2.
Unrestricted Funds
The Charity operates two unrestricted reserves, the Operational Reserve and the General Reserve. The Operational Reserve holds funds equivalent to two years’ running costs. All unrestricted receipts are placed into the Operational Reserve with any excess over and above the Reserve level, currently £60,000, being transferred to the General Reserve at year end, or at any other time as determined by the Trustees. The Trustees will review the Operational Reserve level in 2024.
The General Reserve holds all other unrestricted funds. This reserve is maintained for significant projects, including premises, vehicle and equipment renewals. Any transfer out of the General Reserve needs to be approved by the Trustees.
Following a discussion around the use of the current 4 seater buggy, it has come light that the changes in the terrain was making the use of the buggy more difficult. It was agreed that a new 6 Seater Polaris would be more beneficial to the team and would be more fit for purpose. Following a deposit payment the balance was added to an interest free loan and will be fully paid for by June 2025. Council will look to sell the 4 seater buggy in 2024.
Restricted Funds
The Charity manages Restricted Funds, for the purposes of administering donations that were made for a specific purpose, as follows:
Water Team Resouce and Equipment
A small balance is still held for the Water team for when the y require it. P lans to fundraise for further equipment have been discussed.
New Vehicle Fund
With the purchase of the New Vehicle in 2020, there are still essential works that need to be done to make this into the operational vehicle required by the team. It has been agreed that the project and fund be kept open to be completed in the future. This year the team received a donation of £20,000 from the Mayoress’ Charity and is to be used towards the final fit-out, the work is hopefully due to be completed early 2024.
New Jackets
The Team received sponsorship to purchase replacement Jackets in 2023, the purchase was made in August and are now in use by the Team.
Investment Selection Policy
The Charity has chosen to adopt a low risk approach to investment. Cash funds are retained in bank accounts with varying interest rates. In 2023 saw a large increase in Income, mainly due to Memoriam Donations. Council have agreed to explore the options around opening a high interest account, fixed for a 12month period along side an account that offers a high interest but with flexible access options. This is to preserve the future of the Team.
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Section 6 – Plans for Future Periods
Something that is always on the agenda for discussion is the possibility of having a sm a ller premise in the Rossendale Area, no decision has been made but if the right premise was to become available Council would take a more serious approach to moving forward with this plan.
As always, Council are committed to ensure that the Team are around for the future and regualr reviews of operational needs are discussed and forward planning. The introduction of new members is something that we hope to achieive in the future, the trainee interviews will start in 2024 and hopefully invigorate the team further.
Section 7 – Statement of Trustees' responsibilities
Charity law requires the Trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the Charity and its financial activities for that period. In preparing those financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Declaration:
We declare, in our capacity of Charity Trustees, that:
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The Trustees have approved the report above; and
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Have authorised me to sign it on their behalf
Signed by Mrs Elisha Eddy (Treasurer), on behalf of the Trustees of Rossendale and Pendle Mountain Rescue Team
Date: 14th October 2024
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Independent Examiner’s Report on the Accounts
Independent Examiner’s Report to the Trustees of Rossendale and Pendle Mountain Rescue Team on the Accounts for the year ending 31[st] December 2023.
Respective responsibilities of Trustees and Examiner
The Charity’s Trustees are responsible for the preparation of accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 145(1) of the Charities Act 2011 (the Act)) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts (under section 154(d) of the Act)
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follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 154(e) of the Act); and
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State whether matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:
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(1) Which gives reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act 2011; and
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• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act.
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have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Mr Martin Urquhart
- Relevant professional qualification (if any): Fellow of the Association of Chartered Certified Accountants
Address: Lumb Accountancy Services Limited. Chartered Certified Accountants, New Hall Hay Business Centre, New Hall Hey Road, Rawtenstall, BB4 6HL
Date: 9 October 2024
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ROSSENDALE & PENDLE MOUNTAIN RESCUE TEAM CIO CHARITY NUMBER 1195415
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| Notes Income and endowments from: Voluntary income Donations Grants Patrons Scheme In memoriam Legacy Fund Activities for generating funds Other Fundraising Events Online Fundraising Activities Sales of merchandise Investment income Interest on savings 2 Other receipts Total Expenditure on: Direct charitable activities 3 Cost of generated funds Governance costs 4 Total Net income / (expenditure) Transfers between funds Other recognised gains / (losses): Unrealised (losses)/gains on investments Net movement on funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 21,895 - 631 150,189 - 17,997 11,026 125 2,613 155 204,632 78,545 - 610 79,155 125,477 1,882 127,359 127,359 355,699 483,058 |
Restricted Funds £ 22,500 22,500 2,796 - 2,796 19,704 1,882 - 17,822 17,822 2,293 20,115 |
2023 Total £ 21,895 22,500 631 150,189 - 17,997 11,026 125 2,613 155 227,132 81,341 - 610 81,951 145,181 - 145,181 145,181 357,992 503,173 |
2022 Total £ 12,910 - 610 25,215 - 20,824 10,030 10 281 - |
|---|---|---|---|---|
| 69,880 | ||||
| 41,770 30 623 |
||||
| 42,423 | ||||
| 27,457 - |
||||
| 27,457 | ||||
| 27,457 | ||||
| 330,535 | ||||
| 357,992 |
The notes on pages 10 to 13 form part of these accounts
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ROSSENDALE & PENDLE MOUNTAIN RESCUE TEAM CIO CHARITY NUMBER 1195415
BALANCE SHEET AS AT 31 DECEMBER 2023
| Fixed Assets Tangible fixed assets 6 Current assets: Stock Debtors and prepayments 7 Cash at bank and in hand 8 Total current assets Liabilities: Creditors: amounts falling due within 1 year 9 Net current assets Total assets less current liabilities Creditors: amounts falling due after more than 1 year 10 Total net assets The funds of the charity: Restricted funds Screwfix Base Maintance Grant New Vehicle Water Fund Jackets Unrestricted funds Fixed Asset Reserve Operating Reserve General Reserve |
2023 Total £ 175,580 - 864 337,308 338,172 7,995 330,177 505,757 2,585 503,173 - 20,000 115 - 20,115 175,580 60,000 247,478 483,058 503,173 |
2022 Total £ 150,591 - 1,538 206,343 |
|---|---|---|
| 207,881 480 |
||
| 207,401 | ||
| 357,992 - |
||
| 357,992 | ||
| 2,178 - 115 |
||
| 2,293 | ||
| 150,591 60,000 145,108 |
||
| 355,699 | ||
| 357,992 |
The Charity is exempt from audit under the provisions of The Charities Act 2011 (Accounts and Audit) Order 2015.
The financial statements were approved by the Trustees on……14th October 2024…… and were signed on their behalf by:
Mrs Elisha Eddy (Treasurer)
The notes on pages 10 to 13 form part of these accounts
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ROSSENDALE & PENDLE MOUNTAIN RESCUE TEAM CIO CHARITY NUMBER 1195415
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 1 | ACCOUNTING POLICIES |
|---|---|
| 1.1 | Basis of preparation of financial statements |
| These financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to | |
| charities preparing their accounts in accordance with the Financial Reporting Standard FRS102 applicable in the UK and Republic | |
| of Ireland (Charities SORP (FRS102)) issued in 2014. | |
| 1.2 | Income and endowments |
| Voluntary income and donations are included in incoming resources when they are received. Legacies are shown in Incoming | |
| Reserves when received. The income from fund raising activities is shown gross, with the associated costs included in fund | |
| raising costs. | |
| 1.3 | Expenditure |
| Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be | |
| recovered. | |
| Expenditure which is directly attributable to specific activities are included in these cost categories. Where costs are attributable to | |
| more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of these | |
| resources. | |
| 1.4 | Governance costs |
| Governance costs includes all expenditure not directly related to the charitable activity or fund raising activities. | |
| 1.5 | Tangible fixed assets for use by the charity and depreciation |
| Tangible fixed assets for use by the charity are stated at cost less depreciation, with the exception of Land and Buildings which are | |
| not depreciated. | |
| Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, | |
| over their expected useful lives on the following bases. | |
| Equipment 20% straight line |
|
| Motor vehicles 20% straight line |
|
| Equipment which is over 5 years old is deemed to be disposed. | |
| 1.6 | Stocks |
| Stocks, when held, are stated at cost. | |
| 1.7 | Debtors |
| Debtors are stated at the settlement amount after any trade discounts, and prepayments are stated at the amount advanced by the | |
| charity | |
| 1.8 | Bank deposits and investment accounts |
| Bank deposits and investment accounts are stated at the cash amount of the deposit | |
| 1.9 | Creditors |
| Creditors are stated at the settlement amount after any trade discounts, or at the amount advanced to the charity |
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ROSSENDALE & PENDLE MOUNTAIN RESCUE TEAM CIO CHARITY NUMBER 1195415
2 INVESTMENT INCOME
| Interest receivable on cash deposits HSBC Scottish Widows All investment income arose on UK assets |
2023 £ 2,255 358 2,613 |
2022 £ 204 76 |
|---|---|---|
| 280 | ||
3 DIRECT CHARITABLE ACTIVITIES
| Vehicles Repairs and maintenance Fuel Vodapager Equipment repairs and replacements Training HQ costs Rent/Management Fees Maintenance Insurance Water Telephone Electricity/Gas Other operating costs Depreciation of motor vehicles Depreciation of equipment Gain on disposals Payments for generating funds |
Unrestricted Funds £ 3,169 3,970 765 301 6,278 7,167 - 4,093 1,641 951 28,443 3,995 14,577 3,195 - 78,545 - - |
Restricted Funds £ 2,796 - 2,796 - |
2023 Total £ 3,169 3,970 765 301 6,278 7,167 - 4,093 1,641 951 28,443 6,791 14,577 3,195 - 81,341 - - |
2022 Total £ 5,043 4,498 - 1,199 610 2,959 - 4,093 1,571 1,478 7,320 4,505 10,452 3,009 4,967 - |
|---|---|---|---|---|
| 41,770 | ||||
| 30 | ||||
| 30 |
4 GOVERNANCE COSTS
| ERNANCE COSTS | ||
|---|---|---|
| Bank interest and commission Independent examiner |
2023 | 2022 |
| £ | £ | |
| 130 | 143 |
|
| 480 | 480 |
|
| 610 | 623 |
5 NET MOVEMENT IN FUNDS FOR THE PERIOD
Net movement in funds for the period is stated after charging depreciation
| 2023 £ 145,181 |
2022 £ |
|---|---|
| 27,457 |
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ROSSENDALE & PENDLE MOUNTAIN RESCUE TEAM CIO CHARITY NUMBER 1195415
6 TANGIBLE FIXED ASSETS
| Cost/valuation At 1 January 2023 Additions Disposals As at 31 December 2023 Accumulated depreciation At 1 January 2023 Charge for the year Eliminated on disposals As at 31 December 2023 Net book value At 31 December 2023 At 31 December 2022 |
Freehold land & buildings £ 119,016 119,016 - - - - 119,016 119,016 |
Motor vehicles £ 52,260 33,168 5,777 - 79,651 25,494 14,577 5,777 - 34,294 45,357 26,766 |
Equipment £ 15,047 9,593 8,666 - 15,974 10,238 3,195 8,666 - 4,767 11,207 4,809 |
Total £ 186,323 42,761 14,443 - |
|---|---|---|---|---|
| 214,641 | ||||
| 35,732 17,772 14,443 - |
||||
| 39,061 | ||||
| 175,580 150,591 |
7 DEBTORS AND PREPAYMENTS
| Prepaid Insurance Other - Building Management Fees CASH AT BANK AND IN HAND HSBC current account HSBC deposit account Scottish Widows 7-day account PayPal CREDITORS DUE WITHIN ONE YEAR 2023 Insurance Invoice Loan Repayments Professional fees CREDITORS DUE AFTER ONE YEAR Loan Repayments |
2023 £ 864 864 2023 £ 1,729 298,875 36,704 - 337,308 2023 £ 1,335 6,180 480 7,995 2023 £ 2,585 2,585 |
2022 £ 1,197 341 |
|---|---|---|
| 1,538 | ||
| 2022 £ 11,697 158,178 36,346 122 |
||
| 206,343 | ||
| 2022 £ - 480 |
||
| 480 | ||
| 2022 £ - |
||
| - |
8 CASH AT BANK AND IN HAND
9 CREDITORS DUE WITHIN ONE YEAR
- 10 CREDITORS DUE AFTER ONE YEAR
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ROSSENDALE & PENDLE MOUNTAIN RESCUE TEAM CIO CHARITY NUMBER 1195415
11 FUNDS SUMMARY
| Restricted funds Screwfix Base Maintance Grant Water Fund New Vehicle Fund Jackets (Equipment) Unrestricted funds Fixed asset reserve Operational reserve General reserve Total funds |
Brought forward £ 2,178 115 - - 2,293 150,591 60,000 145,108 355,699 357,992 |
Net incoming resources/ unrealised gains £ 20,000 296 - 19,704 17,772 - 143,249 125,477 145,181 |
Transfers £ 2,178 - - - 296 1,882 - 42,761 40,879 - 1,882 - |
Carried forward £ - 115 20,000 - |
|---|---|---|---|---|
| 20,115 | ||||
| 175,580 60,000 247,478 |
||||
| 483,058 |
||||
| 503,173 |
12 CONTRIBUTION BY VOLUNTEERS
The Charity is made up entirely of volunteers who are trained by the Charity to be Mountain Rescue Team members.
13 RELATED PARTY TRANSACTIONS
Donations received into the Patrons Scheme include £65 (2022 - £60) donated by trustees of the Charity and related parties.
During the year - the charity made the following transactions with Trustees:
| Paul Harris | £ | 589 |
|---|---|---|
| Gail Todd | £ | 92 |
| Peter Goble | £ | 353 |
No Trustees, nor any persons connected with them, have received any remuneration from The Charity.
No Trustees have received any other benefits from The Charity during the year.
14 EVENTS AFTER THE END OF THE REPORTING PERIOD
None to report
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