CHARrrY REGISTRATION NUMBER 1201870
Swaledale Mountaln Rescue Team
(A Charitable Incorporated Organisation)
Unaudlted Financlal Statements lorthe perfod ended 31 March 2024

Swaledale Mountain Rescue Team
Trustees'Annual Report
Perfod ended 31 March 2024
The trustees presènttheir report 8nd the un&udlted fin8nci81 ststements of the charltyforthe period 8ndeO 31
March 2024
Retoronce and admlnlstraifve dotslls
Registered eharlty nama
S¥Ydledale Mount8in RescueTeam
Charlty reglstratlon number
1201870
Prlnclpal offlce
Hlpswell Road West
C8tt8rl¢k Garrlson
North Yorkshlre DL9 3EH
Tru8ts
The trustee8 to have held office durlng the year 8n¢Y up tothe date ofth18 report are:
D Cross
S Clough
A Bradley
P Denning
R Swainston
Tcaln
A Woodhead
J Glllesrd
H Cr088
(Appolnted 8" February 20231
IAppoint6d 8" February 20231
(Appointed 8" February 2023)
(Appointed 8" February 2023 & reslgned 26" Aprll 2023)
(Appointed 8" February 2023 & resigned 26° Aprll 20231
(Appolnted 26" April 20231
ppointed f November 2023)
(Appointed 1° December 2023)
(Appolnted 111 Decembef 2023)
Indopondont •xamlner
R I Crisop
UnR 1, 8￿Ough House Busine&8 Centre,
5 Borough R08d.
Richmond.
North Yorkshlre
DL104SX
Charlty nomlne08
As at the perio(J end date, the legal title to the ba$e at HIp8well Road West. Catterick Garrlson w8s held ty the
followlng nominees. all former trustees of Swaled8le Mountaln Rescue Team:_
J Ayre
A Cay¥ll IDe¢e98edl
P Denning
N Walton
The leg81 process Is on-golngto appoint the charity as the sole corporate trustee In thèir place.

Swaledale Mountaln Rescue Team
Trustoes'Annuai Report (contlnuedj
Period ondad 31 March 2024
Objectives and aetfvfties
Objects . To provide a voluntary emergency search and rescue service, assisting per80ns and animals lost or In
distress.
Activitles . The provision of an emergency rescue service lor an area of 500 square miles centr8d on Swaled818
and Wensleydale, 24 hours per day. every day ofthe year.
As well as rescuingpeopla 2nd animaL8 in peril In the hills and cave8 ofthe 8rèa, theSwaled81e Mountain Rescue
Te8m encour8ge$ senslble u8e ot the environment. ft works closely vlth 8tstutOry 8gencies and youth
organ188tlon8 to provlde 8ervlc8s to local residents. vl8itor8. landown8r8. famers. cilmbers and cavers.
Achlavoments and Porforn)anc•
Sw818(J8le Mount81n Re8cueTeam (SMRT) currently has 30fullt88m members and three prob8tlon8ry m8mbeTS.
It also has 8 sm811 group of 8UPPOrt mémbers who 8SSiSt In area8 Such 8$ fund raislng. infonnatlon tèchnology
8nd communlcations. Some support members also act as bodies/casu81tl98 for many of the tralnlng exercls88.
All team members are volunteers and no one receive8 payment for any of the actlvltles undertaken.
Durlng the period 1 st Apri12023 to 31st March 2024 SMRT respondèd to48 caliout requ88tsfrom North York8hir8
Police and Yorkshire AmbuL8n¢e se￿Ice. This resulted intheteam deployin8 on 41 occaslons. In total asslst8nce
was provldad to 45 people during the year. Iwenty-two of these peop18 had sustalned sgrious Inlurle8 and s8dly
two w8re deceased. The m08t cornmon type of Injury treated were 188 injuries. accounting for about 30% of 911
Inluries. 60% of those assisted warè male and 44% were over 60 ￿8r$ of age. 13% of our casu81tle8 requlred
ev8cuatlon ty hellcopter. On ten occa8lon8 the team were deployed to search tor misslng per80ns.
A8 well as promdlng a mountain rescuè 8eNIc8 SMRT18 also 8 C8ve rescu8 team. During the year the team
attended lour underground jobs. Two of the88 V4ere se8rchesfor overdu8 ¢avlnggroup$, one for a missing p&rson
and one for a dogthought to b8 Stuck down a pothole.
Th8 t68m also h8S three operational Search dogs afflliated to Mountaln Rescue Search Dogs England. There are
only 30 operatlon81 dogs in England and Wales. Our dogs and handlers have been called out eight times durlng
the pèriod in support of teams 8crosstho North of Engtsnd.
Overthe y88rth8 t8am spent over 100te8m hours lor 1200 rescuer hourni attendlng call outs across Sw8ledale
and Wensleydale. Howevar tttls figure pales into insi8nrficance vthen compared to the time spent training.
ch8ckingand cléanlng equipment. estimated that each of our30 te8m member spentJ8 on 8verage over 130
hour8 perye8rfulfilling th880 functSon8.

Swaledale Mountain Rescue Team
TrustoeslAnnual Report leontlnu•d)
Porlod ended 31 March 2024
Structure, govamance and managament
Thé organisation was registered 8s 8 charitsble incorporated organisation ICIOI on 8 February 2023. under
charity number 1201870. Its constitlrtion follows the"Association" model. By a resolution (Jated 25 April 2023,
the members ot unincorpor8ted charlty Swal8dal8 Mountain Rescue Te8m. charlty number 501885, voted to
transfer its OP8rations and assets to the CIO. As at the b8L8n¢e Sheet dete the transfer of 888et8 remalns on-
going, but operationally 811 activitie8 ha￿ been und8rtaken by the new charlty since that d8t8.
In accord8n¢e with the Charities Statement of Recommend8d Practlce IFRS 102) and Fln8ncl81 Reportlng
Standard 102 itself. the financial statements contained herein have been accounted for as a merger and Include
the income. expendlture. assets and liabilities of both ¢h8rities for Ihe poriod 8nded 31" Ma￿h 2024 and. as
¢omp8r8tive, the year ended 31" March 2023.
The Charity is managed ty 8 board of trustees. ft Is requlred to havB a minlmum of lour members and Is auowed
8 m8xlmum of 8even. comprlslng flve "elected" trustees and up to two "nominat6d" trustees. The 818ct8d
tru8t86s are appointed ty the membership and the nomlnat8d trustegs ly/the Operatlon8 Committee.
Ail glected 'flrst ch8rlty' trustees retired at the flrst AGM of the CIO. held In 2023. Thereafter one third of the
trustees r8tir8 by rotation at each AGM, with thè r8tlree8 being those to hav0 b99n in i)ffice longest slnce their
18St appointment. Anytrustee appointed bytho board between AGMS retires 8t the next AGM but does not form
part of the proce8S to determine those to retlre ty rot8tlon. Any trustee appolnted tse￿8en AGMS by th•
mombor8 TètiTes in accord8nce with the rotatlon rules.
All nomlnated trustees serve for a term of one ye8r or untll the next Oper8tlon8 Commlttee electlon, If shorter.
Trustee recruitment h8s historically b88n dr8vm from those wfth 8Xtenslve experlence ol the d8y to d8y
oper8tlon8 of SMRT. However. recognising the need for diver8ty and a broader sklll Set. local advertlsln8 now
takes pl8¢e andlor personal approaches are made to P80ple outside the org8nl88tion considered sult8bl&.
Informal mèètlngs with members of the board are then held before selected c8ndidat8S are put forward to the
full board lor InteFvl8w. Following thls process. a ch8rtered accountant and a retired GP wore r8cruit8d to the
board durlng the perlod to provide professional expertise and independent oversight. Upon. or before,
appointment all tnJstee8 are giNpn a copy ot the charivs constltution. a copy of the Latest Trust8e8' Annual
Report snd Flnanclal Statements and a copy ol the Charity Commission gulde CC3" The Essential Tru8t88'.
Alltrustees complete. esther 8nnuaiiyor upon appointmenta"Frt & Proper"declarationto confimi theirsultability
to 8Ct as a trustee.
The dayto day oper8tlons of thete8m are delegated bythe trusteesto the Operatlons Committee. a group of 15
off icers who are elected by the members on an 8nnu81 basis. The tems of this delegated responsibility are set
out in the team's 'Oper8tlonal terms of reference.. 8nd include management of the team's mountain rescue
C8pability, trainlng, equlpm6nt. medicaL fundr818lng and buildlng8.

SwaLedate Mountain Rescue Team
Tru8teo8'Annual Roport (continu￿)
Padod ondod 31" March 2024
Flnancial revlaw
As previously ststed. the reported results reflect the incomo. expenditure, assets and Ilabilitie8 of the
unlncorporated charity and charlt8ble incorporated organisation both known as Swal6d8le Mountain Rescu8
Team. Technically. the comparative figures are similarly 8 combination of the two. although the CIO had no
Income. expènditure 01 assets duiingthat period.
Total Income lorthè period was É108.045, compared to tot81 income received in the previous y8ar of £168,347.
However 2024 income included restricted incorn8 of £25.742 wher8as the 2023 income Included legacles
totalling £110,913. Excluding these exceptional 8mounts. income lor the period increased by £24,869143%1.
Donatlon8 from the general public and varlou8 local organlsation8 accounted for £10.869 of this figure which
was also helpet1 by 8n a(Jdrtional contribution of £5,41X) from Yorkshlre Ambulance Service in recognition of the
Incieaséd utillty costs faced by the charity whilst allowingYAS ovemight use ofthe team* b8se. A rlse of £4,932
In other third-p8rty room hir8 income couple(J with addttlonal Investment income on the ch8rity¥ cash dgposIt8
stemmlng from the general rtse In interest rates further contrlbuted tothe increase in income.
In contrast, tot81 expendlturè forth6 perlod fell by £29.062. For the most part this was attributab16 to a number
of costs 8rl8ing In 2023 whlch were not repeated in 2024. These include(1 £8.865 for r8d8cor8ting thè b8S8 and
repair8 to th6 b88e doors. £2,095 aquipplng the Incldent Command Vehlcle along wlth £1.500 for new tyr9S tor
th8 Land Rovers, £3,000 of legal fea$ gssociated w7th the fomietion ofth8 CIO and 8 redu¢tSon of £11,315 on the
spend for repiac8ment equipment. In addltion. much of the charity5 c8pltal equlpment 18 now fully 08preciated
such that the depreclatlon ch8rge for 2024 ha3 tsllen to £23,066 from £32.136 In 2023. Other costs h8ve risen in
2024. mo8t notsbly utlllty costs vthlch have more than doubled. butthe8e have been oftset by reduced spending
on medical suppties and tr81nlng costs.
In summary, tho 8dditional Income and reduced èxpendtture combined to generate 8tum8round of£53.931
end net unrestrlcted income ft)r the perlod of £15.134 compar8d to what would have been an excess of
expèndltur8 over income for 2023 of £38.797 wkhout the aforementioned legacles. In addltlon. of the £25,742
of rèstrlcted Income received in 2024, £22.181 w88 spent on c8Pital equipment. Th8 remainder of the restrlcted
moniesremained unspent atthe b8L8ncesheetd8te.vthilstthè unrestricted surplush8s been 8ddedto r8seryes.
Tot81 net assets increased to £886,094 from £845.218. including cash balances of £398,958. The re8sonstorthe
cash resérves ar8 expL8ined below.
Funds Ros•rv•8 Pollcy
The truste8s have determined that on average the running costs of the charlty ar8 £45.000 per annum. Bèing a
charlty that relles purely on pubuc don8tlons the trustees have fijrther detomined that it18 approprl8te to hold
reserves equivalent to tWOJP8r* costs. Excluding (Jepreciation. ttte cost of deliveringthe charity's oblectlves for
the period ended 31" March 2024 was £32.899 anu £59.048 in 2023. an av6r8ge of £45.973. Accordingly. the
reserves of £90.000 piesentty hel(J are considered 8ppropri8ts.
As described above. the operatln8 reserve èxcludes depreciatlon. Noneth61e8s the trustees recogni8e th8 need
to plan for the replacement of the four, specialist. ￿l¢le8 the charity uses. To that end, a further reserve of
£200.000 is held to fund this.
Following the acquisttion of the Incident Commano Vehicle in 2022, working space at the charity'$ base is now
limited. The trustees have therefore 59t asi(10 8 further £90.000 towards the possible expansion ot the b8S8. AS
set out in the Statement ol Financial Activities. the totsi ofthese reserves, £380.000. are n¢)wheld as de81gn8ted
funds.

Swaledale Mountain Rescue Team
Tru8ts89'Annuai Report (contlnuad)
Perfod onded 31" March 2024
Rlsk Managoment
The trustees actively the m8Jor ri8k8 %thich the chaflty facès on a reguL8r basls and believe that
malntaining resgrv88 at current levèls. combined with an annual review of the controls over key financial
systems. will provide Sufficient rvdourc8s In the event of adverse condltlons. Thè trustees have also examined
other operational and busines8 ri8k8 faced ty th8 charity gnd confirm that they have estsbU8hed systems to
mitigate the signtficant risks.
Publie Benofft Conllmiatlon
TheTrustees confirm that they hav8 complied with the dutyin S8ction 17{51 ofthe Charitles Act 2011 wlth regard
to public benetit 8uld8nce published tythe Charity Commi&8ion.
Approved by the 8oard on 24 Aprll 2024 and signed on their behalf ty:
T. Cain {C
alrl
J. Gll
8asurer)

Swaledale Mountaln Rescue Team
STATEMEKfoFTRUSTEES' RESPONSIBILMES
Charity Law requires thè trustees to prepare statements of account foT each financlal ￿ar in accordance with
appllcable law and United Kingdom Generally Accepted Accounting Practice (UK GAAPI. In preparing those
financial stat6ments. thetrustees are required to:
select suitable accounting policies and applythèm consistently;
observe the methods and prlnclpal8 In the relevant Ch8riti88 SORP:
make judgements and 88tlmat8S th8t are reasonable and prudent:
$tate vthether appllcabie UK accourrting 3t8nd8rd8 have been fouowed 8ubject to any materlal
departures di8c108ed and expL81ned In the financial statement$.
prepare the finan¢l81 stst8ments on the gdng concem b8818 unle$8 Itls In8PPfoprlate to presume that
the charity will contlnue in operatlon:
Th8 trust888 are respon8ible for keeping proper accountlng records whlch are $uffl¢lent to show and expl8ln Ihe
charity's tran8actlons and to dlsclose wlth reasonable accuracy 8t any tim8 the financial position of the Charity.
8nd to enable thom to en8ur6 that any Ststements of eccount Comply with tP)e requirement8 olthe Charltiè$ Act
2011, the Ch8rlty {AccountS and Reports) Regulatlon8 2008 and the St8tement of Recommend8d Pr8CtIC6
ISORP}' Accountlng 8nd R8POrtlng ty Ch8rities preparlng 8ccounts In accordance with tha Fin8nc181 Reportlng
Standard appllcable In the UK and R8publlc of Ireland IFRS 1021 {effective 1 J8nu8ry 20191. They are also
r6spon8lble for 8afeguardlng the 88set$ ol the cf*8rfty and hence for taking reasonabl8 steps ft)r the prevention
8nrJ detectlon of fraud and any other irreguiarlties.

clwTiiY) ftxthe>wer#l 3114aTch 202
211)6Acf).
Hthfjng mysett that the 8ecounts of the compary are not wulred to be audIt￿l urKlef P8rt 16 of the
flnanc1al8tatom￿ carrfad (Art uNler8eCtl¢)n 145 of the Chariti#*th2011 fth6 2011 W. In cwrylng out my
2. theflnancI•l8tateme￿ do not￿cOrd￿l￿thO8e rec(￿￿& or
otherthen 8nYrequknM•ntthattr￿ P￿couM8￿8 tUè8ndfatf%lewwldch l• not a m•ttorcon8lderad 88
rtofen IndepwK£•)te¥gmEnarion" or
Repul)Ik rfITeiand IFRS102).
R I Crl8OP
lrnlepen(SentExwrAn
Lknlt1. Borouth H0useBu61n￿cfjn
5Borough Ro8d. Rkhmond
OL104SX
24th Aprt

Swaledale Mountaln Rescue Team
Statement of financlal aotlvltles
Perlod ended 31 March 2024
Year ended
31 March 2023
Totsi
funds
(￿MbIned)
Unrastrict•d D•signatod Rostrlctod
funds
funds
funds
funds
Ineome and ondowments from:
Donations and leg8cle8
Trading actlvities and fund
raising
Inv88tm8nts
59.435
25,742
85,177
159.479
19,407
3,461
19.407
3.461
8,489
379
82.303
25,742
108,045
168.347
Expondlture on:
Charitable 8Ctlvltl88
R81slng fund8
55.965
11,204
55.965
71.204
91.184
5,047
67.169
67.169
96,231
Net Incom
15.134
25,742
40,876
72,116
Tran•f•r8 botweon funds
1358,3051
380.CM)O
(21.695)
Nat movement In funds
1343.171)
380.(*)O
(4.047}
40.876
72,116
R6con¢lllatlon of funds:
Total funds brought torw8rd
845.218
845.218
773.102
Totalfunds carriéd forwar(5
502.047
380.000
4,047
886.094
845.218

Swaledale Mountain RescueTeam
Statement otflnanclal posttlon
31 March 2024
31 Ma￿h 2023
l¢ombin8d)
Flxod assèts
Tangible assots
485,615
480.005
Currnnt assets
Dèbtor8
Cash8t bankand In hend
2,121
398.958
2.073
363.632
401.079
365,705
Cr•dltor8: amounts falunq duo
wlthln one year
10
600
492
Not currnnt amets
4(X),479
365.213
Total a8••ts1088 curv•nl Ilablutles
886.094
845,218
Total not agmts
845.218
Funds oftho charty.
Unrestrlcted fund8
Designated funds
Restricte(J funds
502.047
380.000
4,047
845,218
12
886.094
845,218
These financial statements vmre approNpd tythe b081d of trustees and 8Uthorised tor issue on 24 Apri12024 and
are slgned on behalf of the board ty.
T. Cain (Chairl
ITreasurèrl

Swaledale Mountain Rescue Team
Notes to the Rnancl8l Statements
Porlod ended 31 March 2024
1. General Inforniatk)n
The charity is a public b8nefft 8ntltyand 8 re￿SIered charity in England arKI Wales, number 1201870. It18
a charitable incorporated organisation. The 8ddre8s oTthe prlnclp81 offlce is Swale(Jale Mountain Rescue
Team. Hipswell Road W8sL Catterlek G8rr180n DL9 3EH.
2. Ststoment of compliance
Thése financial statements h8ve been prepared in compliance wlth FRS 102. Thè Financial Reporting
Standard applicable In the UK and thè Republic of Irel8nd', the Ststement of Recommended Practlcg
8pplicabla to charities preparing thelr accounts in accordance wlth thè Flnanclal Reportlng standard
pplicable In th8 UK and Republic of Ireland IFRS 102) (CharStles SORP {FRS 102)) and the Ch8rltle8 Act
2011.
3. Ac¢ountlng poud
Ba81# of preparatlon
The flnancl818tatem8nts. whlch have been prep8red on the historical cost basls. been drawn up
under th8 merger accountlng rules to Includè the income. exp8nditure, assets and liablllti88 of
unlncorpor8ted charfty Sw8ladale Mountaln Rescue Team, charlty number 501885. 88 well a8 th088 of
th6 charity It8elf.
The flnanclal 8t8t8ment8 are prepared In sterllng. whlch18 thefunctlon8l currency ot the entlty.
Ooln8 concem
Ther& are no materlal unc8rt81ntles about th8 ch8fftV8 abllltyto contlnue to operate.
Judgomont8 and k•y lour￿8 Ota•tlmatlon uncartalnty
The preparatlon of the financial statement8 require8 management to m8k8 Judgements, estlm8tes and
888umptlons that 8ffe¢t the amounts reported. Th8s8 estlmates and Judgéments are continually
revlewed and are based on experience and other factors. Includingexpectations ottuture events that are
belleved to be reasonable under the circumstances.
Fund accountlng
Unrestricted funds are avaliable for use at the dlscration of the trust88S to further any of th8 chartys
purposes.
De8ign8ted lunds 8r8 unre*rlcted funds earrna￿ed by the trustees ft)r partlcular future proJ8ct8 or
commitments.
Re8tdct8d funds are subjected to restrictlons on their expenditure declared ty the donor ￿ through the
temis of an 8ppe81, and f811 Into one of two sub-c183ses: restricted incomefunds or endowment funds.
10

Swaledale Mountain Rescue Team
Notes to tho Fln8nclal Statements
Perlod ondad 31 March 2024
Incomlng r8sourco8
All incoming rosources are Included in the ststement offinancial activitles Vrt￿n entitlement has passed
to the charty. it is probaL)le that the economic beneftts associated wlth the transaction will flow to the
charity 8nd the amount can be reliablym8asured. Thefollowlngspeclfi¢ poilcies are applied to P8rticuLaY
categoriès of income:
Income from donation$ or grants Is r8cognised when there Is evidence of entldement to the ￿ft.
receipt is probgble and its amount can be measured réliably.
le88cy Income 18 reco8nls8d when receipt Is probable and entitlement 1$ 88tsblished.
Income from tradlng and fund r8islng 8Ctlvltse$ is recognlsed ty reference to the polnt 8t which the
8ssoclated economlc bènefit passes to the purchaser.
Invbstment income Is recognised atthe poirrtthe charlty becomes entltled to the fund¥.
no amount8 are Included forthe ¢ontrlbutlon otgeneral volunteers.
Ro8ourc•a expond•d
Expendlture18 re¢ognised on an ac¢ru8is b8818 88 the ii8bilty 18 Incurred. Expendlture Includ68 any VAT
whlch ¢8nnot be fully recovered and 18 clas8ifie(l under th8 headings on the 8tst8ment of fln8ncl8l
8Ctlvltle8 to whlch tt rel8te8:
oxpendlture on ch8rit8ble 8Ctivits88 Include8 all costs Incurred ty the ch8rlty In déllverfng stg
charltable oblectl¥BS, Includlng tlio8e support costs 8nd costs relatlng to th8 govemance of the
charlty appor￿oned to charitable actfvities.
expendltura on raising funds Includes the costs of all fundraising 8Ctlvltl8s, thnts, noTrcharitable
tr8ding activities and the 88le of br8nd8d merchandise.
All costs are allocated to expenditure categories Feflectlng the u88 of the resource. Direct costs
attributable to 8 single activity are allocated directly to that 8Ctivity. Sh8r8d costs are 8PPOrtloned
be￿een the activities they contribute to on a reason8ble. justifiable and consistent b88iS.
Op8ratlng leases
L685e pO￿nentS are recognlsed as an exp8nse the lease t8rm on e str8ight-Llne b8818.
Tanglbi• a￿ts
Tangible 8888ts are Inltlally recorded at cost and subsequently ststed 8t cost le88 any accumulated
deprec18tion and impairment losse8.

Swaledale Mountain Rescue Team
Notes to Iho Flnanclèl Statements
Perlod ended 31 March 2024
Dépreclatlon
Depreciation is calculated so as to write off the cost of an asset. less it8 residual v81ue, over the useful
economi¢ lite of that asset as follows:
Freehold property
Rescue equlpment
Motorvehlcles
Fixtures and flttln85
- 1% per8nnum on cost
- varying rates between 10% and 50% per 8nnum on cost
25% per annum on a reducing balance basis
- varying rates between 2% and 10% per annum on cost
Impalmiont of tlxed 888•ts
A revlew for Indlcators of Imp8Srment Is e8fTled out at 88¢h reporting date. with the recov8rabl8 amount
being 8Stlm8ted wher8 such Indicators exist. Wherethe caryrng valu8 exceeds the recoverable amount.
the asset Is wrltten down 8c¢ordlngiy. Prfor Impairynents are also ieviewed for posslble r8v8rsal 8t each
reporting dat8.
Fln8n¢lal In8trum6nts
A flnancial asset or 8 fin8nci81 li8bility 18 recognlsed only wh6n the charity becomes a party to th8
contr8Ctual provision8 of the InstrumenL
The ch8rtty only haslln8n¢ial In8trum8nt8 whlch fall to b8 ¢L888ed as b881c fln8ncial In3trument8, wlth5n
the dellnltlon8 of FRS 102. These are inlti8lly recognised 8t the amount recelvable or pay8ble Includln8
any related transaction costs. Current a88et8 and Current Ilabllltle8 8re subsequently measured 8t the
cash or other consideration expect to be paid or ra¢elved an¢J 8f8 not discounted.
1. Donatlon8 and iogael•8
Totsl
funds
2023
(combin•d)
Fundg
lunds
lund•
funds
funds
Donatlon8
Grants
L6gacies
Collectlon box88
50,924
1,070
24.672
51.994
24,672
41.874
41.874
110,913
6.692
110,913
6,692
8.511
8.511
59.435
25,742
85.177
159.479
159.479
12

Swaledale Mountsin Rescue Team
Notss to the Knancial Ststements
Period •nded 31 March 2024
2. Tradlng a¢tlvhl•8
Unrestricted RestrFcted
Funds
funds
Total Unrestrlctod Restrlctsd
funds
funds
funds
2024
Totsl
lund8
2023
(cornblnod)
Room hire
Markets
Fundralslng
18,276
18.276
1.131
1,131
545
19.407
19.407
8.489
8.489
3. Inva•tmonts
Unr88trl¢t8d Ro¥triCt￿ Total Unro•trtctod Re8trl¢ted
Fund8
funds
nd•
funds
fun08
2024
Total
fund8
2023
(combln¢d)
Int8r88t on d&po8lt8
3.461
3.461
379
379
4. Anal￿18 of exp•ndttur• on charltable actlvlllos
Support
Totsl Actfvltles
Support
Costs undertakon costs
2024
dlroctiy
Totsl
undgrtak•n
dlrectly
2023
{comblnadl
S88rch & rescue work
37.549
18.416
59.547
31.637
91.184
13

Swaledale Mountain Rescue Team
Notes to the Rnanclal Statements
Perlod endad 31 March 2024
5. Governance costs
Includea wlthln support costs arethefoLLowing expenses rè18tingto the strategSc runnlngof the charttr.
2024
2023
(comblnod)
Independent examlnerS fee$
ReguL8tory costs
Advertlslngfor new trustees
Legal fees
498
370
539
3.000
1.127
3.370
8. Anaty818 otoxpendlturo on ra181n(fund8
2024
2023
(comblnod)
Utlllty cost8 reLatlng to room hlre
Donatlon Platform subscrlptlon
Oth8r
11.024
180
4,679
11,204
5.047
7. Not Income
Net income 18 Stated after ¢hargin&
21)24
2023
{combln•d)
Depreciatlon 0ftan￿ble fixed assets
Operating lease rentats
23.066
32.136
23.246
32.504
14

Swaledale Mountain Rescue Team
Not09 to the Ananclal Statsments
Perlod ended 31 March 2024
Stsff costs
Thg average head count of employpes duringthe y88r was Nil {2023: Nil).
No employee received employee benefits of more than £60,IX)O durlngthg ye8r12023: NII}
Trustoo remunaratlon and expenses
No remuneration or other benefits trom employmentwith the charitywere r8C8i*•Bd tythe trustees.
Related party transactlons
Durlng the perlod the Chair of Trustees. T. C8in, paid the charty £1.564 for the hire of trainlng rooms. Thè rate
paid was the same 88 the charges made to other third party users.
8. Flxod 0880ts (comblnod)
Fr••hold
Rmcuo Flxtum &
proporty •qulprMnt fittlngs
Motor
v•hlclo•
Total
Colt
A8 at 1 Aprll 2023
Adttltlon8
DI8p0$818
419.287
774,542
27.239
16.869
1,437
178,414
789,112
28.676
A8 at 31 March 2024
419.287
201.781
18.306
178.414
817,788
Depr•cl8tlon
A8 at1 Aprll2023
Adde
Written b8¢k on disposals
8.386
4,193
153.520
6,722
16.686
177
130.515
11,974
309.107
23.066
As at 31 March 2024
12,579
160.242
16,863
142,489
332,173
Carrylng amount
AS at 31 March 2024
406,708
41.539
35,925
485,615
As at 31 M8rch2023
410,901
21.022
183
47,899
480.005
All the assets at 31 March 2024 and 31 March 2023 are unrestrlcted 888èts.
Additions Costing £22.181 during the year were purchased using restricted funds.
By m8klngthe purchases. the restrictions attaching tothe donations were s*isfied.
15

Swaledale Mountain Rescue Team
Notssto tho Hnanclal Statements
Perlod ended 31 March 2024
9. Debtors
2024
2023
{comblnodl
Debtors
Prepayment8 and accrued income
341
1,732
2,121
2.121
2.073
10. Crodltor8: amounts 18Ulng duo wlthln ono yoar
2024
2023
{comblnad)
Accruals and deferred Income
492
11. Anaty81• of charftabia fund# {eombln•d)
As at 1"Aprll I￿oM• Exp•ndltur• Transfers
2023
A•at31 March
2024
Unrestrfcted funds
De8lgnat6d funds
R88trlcted funds
845,218
82,303
187.169) (358.305)
380.000
121.695)
502.047
380.000
4,407
25.742
845.218
108.045
(67.1691
886,094
As at 1" Aprll Irmme Expondlture Tran8tsr•
2022
Ag at 31 March
2023
Unrestrlcted funds
Designated funds
Restricted ￿ndS
773,102
168,347
{96.2311
845,218
773.102
168,347
(96,2311
845.218
16

Swaledale Mountain Rescue Team
Notes to the Fln8ncl8l Statements
Porlod ended 31 Ma￿h 2024
12. Analyslg of transfers bet￿n funds (comblnad)
Unrostricted Designated Res￿¢￿d
fund$
funds
funds
Total
Funds designated towardsvghicle replacem8nts
Funds designated towards base extension
Operatlon81 TeseNes
Restricted fund s8parated from unr6Strlcted funds
Restricted funds released upon purchase of
8peclfle(J 8sset8
(200,000)
(90,CQO)
190.000)
(4861
21X).000
22,181
122,181)
(358.305) 380,000
121.695)
There were no trensfers b8tween funds In th8 ￿8r ended 31 March 2023.
Fund notes
D•8ignatod lund•:
The charity op8r8t6S 8 flggt of four vehlclés to 18cllltate Its rescue work. The old88t of these are two Land Rover8
flr8t registered In 2010 and the newèst. a VW Incident Commend Vehlcle acqulred In October 2022. During the
year th8 Trustees agreed to set aside £50.000 toward8 the eventU81 replacement ot each of these vehicles.
Followlng the acquisition of the Incident Command Vehicl8. space 8t th6 charlty'8 b88e on Cattertck Garrlson
has become tight. Accordln8ly. the Trustees have further set aslde £90,000 of re8erv88 towards the p088lble
8xt8n8ion of the base within the footprlnt ol Land already owned at the site.
The annual runnlng costs ofthe charityfluctuate year on year (lu&tof8Ctor8 such asthe numbei of cell-out8. fugl
pric8S 8nd utility costs. Nonetheless the Trustees have detennlned th8t £45.000 p.a. Is representative Bverage.
All the lundlngforthese costs comes from the general public. usually In sm8118mounts. As a result the Trustee8
believe it Is appropriate to hold Iwo year8 of oper8tln8 Costs 08 a de8ign8ted roserve.
17

Swaledale Mountain Rescue Team
Notes to the Flnanclal Statements
Perlod ended 31 March 2024
R88trlcted fund8:
During the current occountlng period. the charity we¢eived a donation of £24.672 to fund new and replacement
rescue and medical equipment. As at the balance sheel date £22.099 had been spent, leaving £2.573 in the
restrlcte(J funds.
In the course of the year a small balance held in respect of the Search and Rescue DO￿ Association Welfare
Fund w8s identified. At the b818nce shaet date thetund b81ancè Stood at £474.
A further £1,000 h88 been donated tOW8rds the cost of in8ts11ing a publicty accessible defibrillator at the
Catterlck b88e.
13. Analy818 of not 8880ts betwoen fund81comblnod)
Unr•8trlctod Doslgnat•d Rothctsd
fund•
lund•
funds
Totsi
A8 at 31 March 2024
Fixed assets
Debtors ano prepayments
Cash at bank
Credltors 8nd 8ccru818
485,615
2.121
14.911
(6001
485,615
2.121
398.958
1600}
4.047
502.047 380.(K)O
4.047
886,094
Unregtrlcted Do8ignat•d Rostrlctod
funds
funds
funds
Totsi
As at 31 March 2023
Fixed assets
Debtors and prepayments
Cash at bank
Cret11tors and accruals
480.005
2,073
383,632
1492)
480.005
2.073
363,632
14921
845.218
845.218
18

Swaledate Mountain Rescue Team
Notes to tho Fln8nclol Statements
Perlod onded 31 March 2024
14. Dlsclosures I￿atIng to th• morger
The flnanclal statements pr8sent the merged results and assets ol the unlncorporated ch8rity Swaled810
Mountain R8scue Team No. 501885 and the charrtable incorporated or8anisation Swaledale Mountain Rescue
Team No. 1201870 (incorporated 8 February 20231. wlth whom it was agreed to merge by resolution dated 25th
Aprll 2023.
The income, expenditure. gains 8nd108se8 of 8ach charity and of th8 merged Charty are detalled bélow,
together wAth an analysis ol th8 net a88ets of each at the d*e of the merg8r.
AnalyJl¥ of prfnclpal SOFA Components
Perlod ended 31 March 2024
Yo8r ended 31 March 2023
Sw8ledale
Sw8ledale
swaled8￿COrnbined swal￿$al8
Sw8ledalg Comblnwj
MRT
MRT
MRT
MRT
MRT
tot81
No. 501885
No. 1201870
No. 501885 No. 1201870
(pre-mer88rl Ipre-mergerl IP03t-morgor)
Tot81 Income
Total expendfture
9,928
{9.9781
98.117 108.1)45 168.357
157.191) 167.169) 196,2311
168.347
196,2311
Net Income
Other gainsllloss881
150)
40.926 40,876 72.116
72.116
Net movements In fund8
(50)
40.926 40,876 72.116
72,118
Tot81 funds broughtfoThv8rd
845.218 773.102
773,102
Tot81 funds ¢8rrled forw8rd
886.094 845.218
845,218
Anal￿11 of net a88ot8 atth• doto ot mergar
As at 25 Aprll 2023
Swal&Jale
Swal&J8le Combln
MRT
MRT
totsi
No. 501885 No. 1201870
Net a88ats
845.168
845.168
Rèpresented by:
Unrestrfcted lunds
845.168
845.168
Totalfunds
845,168
845,168
19