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
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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
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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.
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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.
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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.
StrU￿ure, 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.
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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 i￿egUlar1ties.
M Coll8dg•
Date..
May 7, 2026
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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
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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.
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CAVE RESCUE ORGANISATION (CIO)
BALANCE SHEET
AS AT 31 OCTOBER 2025
2025
2024
Fixed a558ts
Tangible assets
103,700
Current as*ts
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 as*ts
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.
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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 N0￿mber 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 recei￿d
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.
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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 ne￿ssarY to support them.
Costs rèlating to a particular activity ara allocatod diraetly., othèrs arè apportionèd on an appropriatè basis.
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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 aCquis￿on 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.
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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 ￿hle1￿8 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
Ad￿rtising in incident retx)rt
2.120
1,295
2,120
1,295
l income in the current and prior year was unrestricted.
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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.
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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 N0￿mber 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 N0￿mber 2024
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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 N0￿mber
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
De￿gnated fijnds
100,000
100,000
199,391
157,7701
141,621
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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.
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