## **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.
Page 2
## **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.
Page 3
## **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:
- Moorland search and rescue
- Steep or vertical ground rescue
- Appropriate casualty care
- Rural and urban searches
- General support of the statutory services to help in the relief of suffering
- 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.
Page 4
## **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.
Page 5
## **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:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- 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
- 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:
- The Trustees have approved the report above; and
- 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
Page 6
## **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:
- examine the accounts (under section 154(d) of the Act)
- follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 154(e) of the Act); and
- 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:
- (1) Which gives reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act.
- have not been met; or
- (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
Page 7
## **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
Page 8
## **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
Page 9
## **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|
Page 10
## **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_**|
Page 11
## **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**
Page 12
## **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
Page 13