Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C Charity No: 1201338 CAVE RESCUE ORGANISATION (CIO) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) CONTENTS Reference and administrative information Report of the trustees Independent examiner's report to the trustees Statement of financial activities Balance sheet Statement of cash flows Notes to the accounts 10
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) REFERENCE AND ADMINISTRATIVE INFORMATION Trustees M Colledge G Hugh6S J Leader P Moore P James L Rennie S Holcrofl A Wright M Evans P Lethebee S Johnson A Haigh J Lonsdale M Holyroyd B Cowie J Rhodes I Plimmer R Scurr J Wulf D Gregory Secretary J Leader Registered Offic8 Cave Rescue Organisation Clapham Lancaster LA2 8HH Accountanis MHA Chartered Accountants 14 Mannin Way Lancaster Business Park Lancaster LA1 3SW Bankers Caf Bank Ltd 23 Kings Hill West Malling Kent ME19 4JQ Lloyd5 TSB Bank PLC Manchester Road Burnley BB11 1HT Flagstone Group Ltd 1st Floor Clareville House 26-27 Oxendon Street London SW1Y4EL Solicitors Oglethorpe, Slurton and Gillibrand 17 Main Street lfjrkby Lonsdale LA6 2AQ Page 1
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2025 The Trustees present their report and the financial statements of the charity for the year ended 31 October 2025. The trustees have 8dopt8d th8 provisions of the St8t8ment of R8cotnm8nd8d Practic8 ISORPI "Accounting and Reporting by Charities. IFRS 1021 in preparing the annual report and financial statements of the charity. The financial statements have been prepared in 8cwrdance with the 8ccounling policies sel out in the notes to the accounts and comply with the Trust's governing document, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Srnaller Entities applicable in the UK and Republic of Ireland published in October 2019. Trustèès of thè charity The charity 15 administered by an elected Council. With the exception of the President, the tnermbers of the Council are also the Trustees of the charity. The members of the Council during the year and their respective dates of appciintment and resignation during the year, where applicable, were as follows.. M Colledge G Hughes (appointed September 20251 J Leader (appointed March 20251 P Moore lappoinled March 20251 P James L Rennie S Holcroft A Wright M Evans (appointed March 20251 P Lethebee S Johnson A Haigh J Lonsdalé M Holyroyd B Cowie (resigned March 20251 J Rh(KJes I Plirnmer (resigned March 20251 R Scurr J WLJlf D Gregory P Nichols (resigned March 20251 M Hale (resigned September 20251 Objectives of the Charity The object of the charity is lo engage and irnprove in underground, fell and rnounlain search and rescue and in animal rescue., to support safety procedures in associated activities and to assist the police, ambulance and fire authoriti8s in thes8 and sirnilar activities. All the organisation's personnel are volunteers. Expenditure on the maintenance of the depot and equipment and operational cost5 are met by voluntary donations and the organisation's own fund-raising activities. In planning our aclivities for the year, we kept in mind the Charity Commission's guidance on publ benefit. Various individuals have benelitted from the support ol the Organisation in accordance with its objectives. Page 2
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) REPORT OF THE TRUSTEES (continuedj FOR THE YEAR ENDED 31 OCTOBER 2025 Achlevements and perfomiance Th& total number of ineidènts attandèd l¢ombining the CIO and the original ¢harityl during th& 2025 year was 112 and these can be categorised as follows.. Incident typ¢ Incident count Mountain Volunt88r hours Hours per incident 1890 28.6 Cave 1100 122.2 Local 14 506 Animal 122 17.4 Alert 16 23 Totals Callouts & Alerts Callouts only 112 3641 32.5 96 3618 37.7 In 2025 there were 12 monthly full team training sessions, during which members undertook 770 hours of training. CompétÈneiès eovérÈd includèd Casualty caré, underground and surfacè téehnieal ropè rèscué, swrft-watèr réseuè, fatal incident investigation, wellbeing, on and off-road driving. working with helicopters, winter techniques, search, and other skills required to operale as a modem cave and mountain rescue team. Volunteers do more than rescue adwities. It is essential for CRO to rnaintsin a well-equipped mountsin r8s¢ue base. CRO continues to occupy The Depot in Clapham, North Yorkshire and this is looked after by members. All the personal protective equipment issued to team members is inspected by accredited team members every 12 months, wth ropes inspgGted and documented every 6 months and team equipment at least every 12 rnonths, as part of a routine checking process. All equipment is additionally checked before and after every use and following significant events. CRO works closelywith several professional emergency service partners. We are grateful to North Yorkshire Police, the Yorkshire Ambulance Setvice, the North West Ambulance servi and the local Fire & Rescue Service. The Yorkshire Air Ambulance and North West Air Ambulance, together with the Maritime Coastguard Agency IMCAI provide invaluable helicopter support to assist with the rescue of seriously injured casualties where time is critical. In addition, CRO works with ils neighbouring mountain rescue teams including, but not limited to Upper Wharfedale Fell Rescue Association, Swaledale Mountain Rescue Team and Bowland Pennine Mountain Rescue Team and cave rescu8 teatns across th8 Brrtish Is18s und8r th8 representative body ol the British Cav8 Rescue Council IBCRCI. The team consists of 48 operational Ifulll members. 4 oper81ional support Ifulll tmembers, 24 non-operational Isupportl members, 2 probationers and over 50 associate members, who provide additional caving and cave diving support. CRO ¢onlinues to benefit from the fundraising efft)rts of full and support members who work hard to arrange and deliver numerous fund-raising and awareness raising events and activities, induding our annual primary fund-raising event, the CRO Ingleborough Challenge, attend local events and sell team merchandise. CRO is a member of the regional representative body Yorkshire Dales Rescue Panel IYDRPI which has close links with North Yorkshire Police and at national level with Mountain Rescue England & Wales IMREWI and the BCRC. Th8 team also contribut8S to th8 Local Resilienc8 Forum ILRFI, asslsting in times of 8xtr8Tll8 weath8r. The CRO Counal, which is our elected Board of Trustees, ensures the charity is compliant with the requirements of the Charity Commission and provides good governance. The Council delegate the day-to-day operational managernent of the Teatn to the Operational Committee and the dzy-to-day non-operational management ol the Team to the Management Committee. The operational callouts are managed by a group of elected Duty Controllers. AII CRO members are essential tts the smooth running of the organisation. Page 3
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) REPORT OF THE TRUSTEES (continuedj FOR THE YEAR ENDED 31 OCTOBER 2025 Flnanclal revlew The CIO'S annual reports are published each year on the Gh8rity Commission website, with effect from 31 yl Odober 2023. CRO'S inc0rn8 in th8 ye8r was £643,604 of which £134,763 was received from voluntary donations. Exp8nditLJre in the year of £150,182 resulted in an overall increase in reserves of £493,422. This increase in reserves is high this year due to the transfer ol cash and tangible assets from the Cave Rescue Organisation (original charity) and this level of increased reserves is not expected annually. CRO received no restricted income in the year and all ol its reserves carried forward are deemed unreslricted. All financial commitments are fully funded. Prlnclpal rlsks and uncertalntles CRO continues to benefit from 8 Strong flow of charitsble donations and remains in a sound financial position to be able to deliver its charitable objectives. In 8ddilion lo publicity from ts mountsin rescue 8oliMties, CRO maintains a public profile by 8tlending community events, hosting visits to its deport, providing talks lo community groups, utilising soaal media responsibly and responding to an appropriate level of media engagement. CRO does not use commercial fund raisers. Any fund-raising activities must first be approved by the Management Committee and no activities are permitted that could in any way intrude on a person's privacy, be persistent, or plaee undue pressure on a person to donate money. Equipment and training costs continue lo be the main expendilure areas. Team members are supported by the peri(>dic Issue of personal protection equipment and other essential kit Items. There are expenses for the continuing programme of maintenance and irnprovemenl work to the team's vehicles and at the team's base, The Depol, Clapham, North Yorkshire. Re$eNes poli¢y Although it is intended that future activities of the charity are to be funded by future income, CRO'S reserves provide a bufler should there be any significant downturn in donations. The Trustees consider it prudent to continue to maintain CRQ'S designated operational reserve, calculated as being 3 years estimated annual costs based on an average of the last 3 years annual costs. At 31st October 2025, the operational reserve was set at £100,000 out of total reserves of £635,043. In addition to the operational reserve, the Trustees have authorised an operational contingency which, at the discretion of the Chair and Treasurer, May be used for the payment of operational expenses arising in exceptional rcumstances. The sum is to be set annually at 10¢/o of the operational reserve and amounted to approximately £10.000 amount a13151 October 2025. The Trustees anticipate significant capital expenditure will be required in the foreseeable future tr) upgrade or replace the team's vehicles. The Trustees recognise the importance of ensuring sufficient funds can be made available for all necessary improvements and upgrades currently being considered by Ihe team and have increased the sum set aside into the designated Asset Replacement Fund to £243,000. StrUure, Governance and Management Constitution Thè Cavè Rescuè Oiganisation CIO, a ehaiitablè incorporatÈd organisation, is a règisteréd charity, No. 1201338, and il operates in 8ocord8Nce with its adopted constitution, CIO Regulatyons and other supporting policies. Its address is The Depot, Clapham. Lancaster LA2 8HH. The charity is administered by an elected Council of 20 rnembers. With the exception of the President, the members of the Council are also the Trustees of the charity. Council members are elected by the leam membership annually. Page 4
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) REPORT OF THE TRUSTEES (continuedj FOR THE YEAR ENDED 31 OCTOBER 2025 Trustees, Responslbllltles The trustees are responsible for preparing the Trustees. Annual Report and the financial stslements in accord8nce with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practs'cel. The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply thetm consistently., observe the methods and principles in the Charities SORP 2019 IFRS 1021., make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act, the Charities IAccounts and Reports) Regulations 2008 and the provisions ol the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reason8ble steps for the prevention and detection ol fraud and other iegUlar1ties. M Coll8dg• Date.. May 7, 2026 Page 5
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAVE RESCUE ORGANISATION (CIO) FOR THE YEAR ENDED 31 OCTOBER 2025 I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 October 2025 which are set out on pages 7 to 16. Responslbllltles and basss of report As the charity's trustees you are responsible forthe preparation of the accounts in 8ttordance wth the requirements of the Charities Act 2011 I'the Act'l. I r8POrt In resp8ct of tny 8xamination of the charity's accounts cair18d out under 58Ction 145 of th8 Actand in carrying out my examinats'on I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examinerfs ststement Since Ihe charity's gross income exceeded £250.000 your examiner must be a mernber of a body listed in section 145 of the Act. I confirm that l atn qualrfied to undertake the examination because l am a member of ICAEW which is ong of the lislgd bodies. I have completed my examination. I confirm that no material matlers have come to my attenlion in connection wlh the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act., or 2. the accounts do not accord with those recor(Js,' or 3. thg aGcounts do not comply with the applicable requirernents concerning the form and content of awunts 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 nc>t a matter considered as part c>f an independent examination. I have no concems 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. Jack Steer BAIHonsl FCA Independent Examlner 14 Mannin Woy Lancaster Business Park Lancaster LA13SW Date May 7, 2026 Page 6
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2025 Total fund5 2025 Total funds 2024 Unr8Strict8d R85tricted funds funds Income and endowments from: Grants and dc¥)ations Sales InEstments 638.398 2,120 3.080 638.398 2,120 3.080 1%,970 1,295 1,126 Total incom8 and endowments 643,604 643,604 199,391 Expenditure on= Direct expenditure other operating extEnditure 81.493 68,689 81.493 68,689 28.593 29,177 Total exp8nditur 150.182 150.182 57,770 N•t incom8 b8foro 0th8r r•eognis•d galns and Iosges 493,422 493,422 141,621 Net Inc¢Jme for the year 493.422 493.422 141.621 Transfer b8twe8n funds Net movement in funds 493.422 493.422 141,621 Reconciliation of fund& Total funds brought forward 141,621 141,621 Total funds carried fotward 635.043 635.043 141,621 The notes on pages 10 to 16 fomi part of these financial statements. Page 7
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) BALANCE SHEET AS AT 31 OCTOBER 2025 2025 2024 Fixed a558ts Tangible assets 103,700 Current asts Dgbtors C85h at bank and in hand 10 90.368 450.243 2,710 140,597 540.611 143.307 Creditors.. amounts falling due within one year 11 {9.2681 11.6861 Net current asts 531,343 141,621 Net a55ets 635,043 141,621 Fund& Unrestrict8d funds Restrict8d incom8 tunds 12 635,043 141,621 Totsl funds 635,043 141,621 These accounts were approved by the trustees and authorised for issue on signed on their behaK by.. May 7, 2026 and are M Colledge Charlty Number: 1201338 The notes on pages 10 to 16 form part of these financial statements. Page 8
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2025 2025 2024 Statement of Cash Flows Ca* flows from operatlng actlvltles Net cash pr0i4ded by operating actimties 309.646 140.597 ChaTYJe in cash and cash equivalents in the year 309,646 140.597 Cash and cash equivalents at 01 N0mber 2024 140,597 Cath and cash equlvalentsat 31 October 2025 450,243 140,597 Net income for the year as Fer the SOFA Adjustments for". Depreciation ol tangiblÈ fixed assets Non-cash transfer receid IlncreasellDecrease in debtors ID8cr88S8ylncreas8 in cr8ditors Net cash provlded by operatlny actlvltles 493,422 141,621 18.300 1122,0001 {87.6581 7,582 12,7101 1,686 309,646 140.597 Components of cath and cash equlvalents Cash Sn hand Cash at bank 264 449,979 103 140,494 Total cash and cash equivalents 450,243 140.597 The notes on pages 10 to 16 form part of these financial statements. Page 9
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION {CIOI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 1. Aceounting Policiès Basls of preparatlon The financial statements have been prepared in accordance with Accounting and Reporting by Charities= Statement of Recomrllended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015. Cave Rescue Organisation ICIOI meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notelsl. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial staternents are rounded lo the nearest £. Golng concern At the time of approving the financial statements, the trustees have a reasonable expectstion that the charity has 8dequ3te resources to Continue in operational existence for a period of al least 12 months from the date the accounts are approved. Thus, the trustees continue to adopt the going concern basis ol accounting in preparing the financial statements. Incoma All incotning r8sources ar8 includ8d in the Stat8ment of Financial Activiti85 ISOFAI when the charity is18gally entiued to the income, it is reasonably certain it will be received. and the amount can be quantified with reasonable accuracy. The following specific poliaes are applied to particular categories of income.. Voluntary incorne received by way of collection tins, legaaes and bequests, other donations, and expense recoveries is included in lull in the SOFA when reTrivable. Donated services and facilities are induded at a value to the charity where this can be quantified. No amounts are included in the financial statements for services donated by volunteers. Incoming resources from grants, where related to performall and specific deliverables, are accounted for as the charity earns the right to consideration by its performance. If incom8 is r8ceived but th8 r81at8d p8rfomiancè do8s not takè placè until a latér aecounting pèriod thè inootme will be d8f8rred to that accounb.ng p8riod. Sales income relates entirely to advertising in the incident report. Investment income relates entirely to interest received on bank deposits. Expenditure All expenditure is accovnted for on an accruals basis inclusive of any VAT which cannot be recovered and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use ol the resources. Ch8ritabl8 8ctivity gxpenditurg ¢OTnpri5gS those costs incurred by the charity in the delivery of its activities 8nd services. It includes both cosis that can be allocated directly to such activities and those costs of an indirecl nature nessarY to support them. Costs rèlating to a particular activity ara allocatod diraetly., othèrs arè apportionèd on an appropriatè basis. Page 10
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) NOTES TO THE FINANCIAL STATEMENTS fcontffnued) FOR THE YEAR ENDED 31 OCTOBER 2025 Impairmènt R•vi•ws Impairment reviews are only carried out where there is some indication Ih8t the recoverable amount of 8 functional fixed ssset is below its net book value. If the recoverable 3mounl of the asset is lower than the nel book value the loss is recognised and treated as additional depreciation. The revised carrying amount of the assÈt is than déprèciatèd ovèr its rèrnaining usèful Èconomic lifé. Accumulated Funds Accumulated funds are unrestricted funds which are available for use at the discretion of the trLJStees in furtherance of the g8ner81 obj8Ctives of the ch8rity and a d8signated fund for th8 r8placem8nt of ass8ts. Financlal Instrum•nts Financial instrumgnts arg cla5srli8d and acwunted for, aocording to the substanc8 of the contr3ctU81 arrangement. as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably iesult in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of aCquison or opening of the deposit or similar account. Judgements and key sources of estimation uncertainty In the application of the Charity's accounting policies, the Trustees are reqLJired to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. Transfer of assets from unincorporated charity During the year assets were tiansfeired from Cave Rescue Organisztion, the unincorporsted charity that preceded this CIO. for a valuation detemiined by the Trustees. This has been determined to be the current market value ol those assets but has involved estimation. Tangible Fixed A65ets and Depreciation Tangible fixed assets are ststed at cost less depreciation. Depreciats"on is provided at rates calculated to write off th8 cost less 8Stimat8d residu81 vale of each 8SS8t Over its expected useful lif8 8s follows.. Motor and Commercial Vehicles Straight line 15Q/o Taxation As a charity, Cave Rescue Organisation ICIOI is exempt from tax on income and gains falling wilhin sections 472-474 of the Corporation Tax Act 2010, 58Ctions 478- 489 of th8 Corporation Tax Act 2010, or 58Ction 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity. Page 11
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION (CIO) NOTES TO THE FINANCIAL STATEMENTS fcontffnued) FOR THE YEAR ENDED 31 OCTOBER 2025 2. Net Movement in Fund$ The net movement is attributable to the principal activities of the charty. Deficivsurplus is stated after charging Total 2025 Total 2024 Depreciation Accountancy and Independent Examination Fees 18,300 3.630 1,956 21,930 1,956 3. Grant$ and donations Total 202S Total 2024 Collecting tins Legacies and b8qU8Sts Other donations Expenses recoxeries Transf8r of rnotor hle18 from C8* Rescue Organis8tion Transf8r offunds from Caw8 Rescue Organi5ation 4,883 68,746 61.134 1.704 122,000 379,931 1,711 15,086 8.325 1.671 170,177 638,398 196,970 AJI ineome in the current and prior year was unrestrieted. 4. Sales income Total 2025 Total 2024 Adrtising in incident retx)rt 2.120 1,295 2,120 1,295 l income in the current and prior year was unrestricted. Page 12
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION {CIOI NOTES TO THE FINANCIAL STATEMENTS fcontffnued) FOR THE YEAR ENDED 31 OGTOBER 2025 5. Investment income Total 2025 Total 2024 Bank dew)sit interest 3,086 1,126 3,086 1,126 All income in the current and prior year was unrestricted. 6. Dlr&et èxpandltur Total 2025 Total 2024 Equipment - General Equipment - Member clothinglPPE Equipment - Medical Motor expenstrs Canteen Training Communication costs 17,335 36,490 17,156 6,249 437 2,557 1,269 8,708 4,482 6,626 4,283 275 4,219 81,493 28,593 7. Other operating expenditure Nots Total 2025 Total 2024 Printing and stationery - incident report IrKJependent examinerf5 fee Conference Costs Function costs Supwrt costs 2,762 3,630 4,115 3,084 55,098 2,665 1,956 853 29,177 68,689 29.177 All expendilure, tK)th direct and other operating expenditure, in the current and prior year was unrestricted. Page 13
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION {CIOI NOTES TO THE FINANCIAL STATEMENTS fcontffnued) FOR THE YEAR ENDED 31 OGTOBER 2025 8. Support Costs Total 2025 Total 2024 Rent Rates and water Lighting and heating Cleaning expenses Insurances Expenditure on depot Postage and station8ry - gen8ral Tra*lling costs 330 986 9.155 2,287 330 345 4.913 2,357 904 9.045 98 126 12.236 669 p- L! Subscriptions Computer costs Fundraising expenditure Trailer exp8nditure Bank charges Sundry expenses D8pr8Ci8tion 100 3,054 1.700 250 60 533 18.300 200 481 855 45 4.004 55,098 29,177 9. Tanglble flxèd assets Motor V&hlcles Totals cost At 1 N0mber 2024 Additions Disposals 122,000 122,000 At 31 October 2025 122,000 122.000 Depre¢latlon At 1 Nokember 2024 Charge for the year Eliminated on dlsposals 18.300 18.300 At 31 October 2025 18,300 18.300 Net book value At 31 October 2025 103,700 103,700 At 1 N0mber 2024 Page 14
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION {CIOI NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 OCTOBER 2025 10. Debtors 2025 2024 Prepayments 90,368 2.710 90,368 2,710 11. CredStors 2025 2024 Trade Creditors Accruals 5,638 3.630 546 1.140 9,268 1,686 12. Unrèstrlct8d and D&slgnat8d Funds- Current Yaar 01 N0mber 2024 Income 31 October 2024 Expenditure Transfers Unrestri¢tsd funds 41.621 643,604 {150, 1821 1143,0001 392,043 De8i9nated funds 100,QOO 143,000 243,000 141,621 643,604 (150,182) 63&043 13. Unrestricted and Designated Funds- Prior Year 01 Nownber 2023 Income 31 Octob8r 2024 Expenditure Transfer5 Unrestrlcted funds 199,391 157,7701 1100,0(XII 41,621 Degnated fijnds 100,000 100,000 199,391 157,7701 141,621 Page 15
Docu8ign Env8lope ID". D98CD9AD-1A8F4E5D-A152-OFA427C1DD5C CAVE RESCUE ORGANISATION {CIOI NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 OGTOBER 2025 14. Fund Analysis- Current Year Unrestrlcted Restrlcted Funds Funds Total Fund balanc85 at 31 October 2025 ar8 r8pr8s8nt8d by.. Tangible fixed assets Current assets Creditors.. amounts falling due within one year 103,700 540.611 19,2681 103,700 540,611 {9,2681 635,043 635,043 15. Fund Analysls- Prlor Year Unrestrlcted Restrlcted Funds Funds Total Fund balanc8S at 31 October 2024 arE represented by= Tangible fixed assets Current assets Creditors.. amounts falling due knrithin one year 143,307 11.686} 143,307 11.6861 141,621 141.621 16. Relate¢ Party Transactions The charity received a transfer of rronies from the original Cave Rescue Organisation of £379,931 on conversion to this CIO. The intention is that the old charity will be wound up once all assets are transferred. 17. Capltal commltments There were no capital commitments during the year or the prior year. 18. Contingènt liabilitie5 There were no contingent liabilities during the year or the prior year. 19. Trustee Remuneration No trustees were remunerated or received expenses in the year. 20. Staffing The charity 8mploys no staff and is 8nb"r8ly volunteer run. Page 16