COMPANY REGISTRATION NUMBER: CE033090
CHARITY REGISTRATION NUMBER: 1204142
West Cumbria Search and Rescue
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2025

West Cumbria Search and Rescue
Company Limitsd by Guarantee
Financial Ststements
Year ended 31 December 2025
Page
Trustees, annual report (incorporating the director's report)
Chartered accountant's report to the board of trustees on the
preparation of the unaudited statutory financial statements
Statement of financial activities (including income and
expenditure accounll
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
15

Page 1
West Cumbria Search and Rescue
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 31 December 2025
The trustees, who are also the directors for the purposes of Company law, present their report and the
unaudited financial statements of the charity for the year ended 31 December 2025.
Reference and administrative details
Registered charlty narne
Wesl Cumbria Search and Rescue
Charity registration number
1204142
Company rggistration number CE033090
Prlncipal office and reglstered Belmont House
offlce
Beckfool
Sillolh
Wiglon
Cumbria
CA7 4LF
The trustees
Mr WJames
Mr J Moore
N Ashforth
(Appointed 18 January 20261
(Appointed 7 May 20251
Accountants
Lamont Pridmore (Wesl Cumbrlal Limited
Chartered aceountsnts
Milburn House
3 Oxford Street
Workinglon
Cumbria
CA14 2AL
Structure. governance and management
We are a search and rescue organisalion for people and animals. we are based in Wesl Cumbria but
can be asked to help in search and rescue out of the county, we have the use of drones and all our
volunteers are trained lo a high level forwater and remote Searching, we also work with Police. mountain
rescue, the coastguard, search and rescue trained dogs and other emergency bodies.
Objectives and activities
The objectives of the charity are the provison and support for the public benefit of services providing
search and rescue operations in Cumbria, albeit the charity is available lo deploy to neighbouring
regions shoLJld the need arise, for the preservation of lile and the relief of suffering and distress of
missing person5 and animals.

Page 2
West Cumbria Search and Rescue
Company Limited by Guarantee
Trustees. Annual Report {Incorporating the Director's Report) {continued)
Year ended 31 December 2025
Achievements and perfomiance
During the year we have expanded our equipment and vehicles lo enable us to undertake our work
more efficiently. The purchase of a new van allows us lo transport our equipment reliably and safely.
We are constantly on the lookout for new volunteers lo add to our ranks. We now have 7 volunteer
members who are trained weekly to a high level for water and ￿mote searching. Time has been spent
during the year.. Establishing ties with local organisalions for joint rescues. such as Maryport Inshore
Lifeboat, Lake District Mountain Rescue. Morecambe Bay Rescue, Cumbria Emergency Services along
with dog handlers and drone operators. Establishing lies with organisers of public events. not only lo
provide accident cover al events bul also raise funds for training members and investsng in equipment.
Financial revlew
Income for the year amounted lo £52,864 and this was by way of donations, donations of equipment
and grants received {2024 £12,867). Sundry income received £100 was from bank compensation. Costs
incurred in the year amounted to £27,21912024 £8,095). This Seaves a surplus for the year of £25,745
12024 £4,772).
Small company provislons
This report has been p￿pared in accordance wlh the provisions applicable lo companies entitled lo the
small companies exemption.
The trustees, annual report was approved on 12 June 2026 and signed on behalf of the board oftruslees
by..
MT WJames
Trustee

Page 3
West Cumbria Search and Rescue
Company Limited by Guarantee
Chartered Accountanvs Report to the Board of Trustees on the Preparation of
the Unaudited Statutory Financial Statements of West Cumbria Search and
Rescue
Year ended 31 December 2025
In order lo assist you to fulfil your duties under the Companies Act 2006, we have prepared for your
approval the financial slaternenls of West Cumbria Search and Rescue for the year ended
31 De￿mber2o2S, which comprise the statement of financial activities lin¢luding income and
expenditure account}, statement of financial position and the related notes from the charity's accounting
records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accounlanls in England and Wales IICAEW,
we are subject to ils ethical and other professional requirements which are detailed at
www.icaew.comlenlmemberslregulalions-standards-and-guidance.
This report is made solety to the board of trustees of West Cumbria Search and Rescue, as a body, in
accordance with the terms of our engagement letter dated 16 Feb 28. Our work has been undertaken
solely to prepare for your approval the financial statements of Wesl Cumbria Search and Rescue and
slate those matters that we have agreed lo slate lo you. as a body, in this report in accordance with
ICAEW Technical Release 07116 AAF as detailed at www.icaew.comlcompilalion. To the fullest extent
permitted by law. we do not accept or assume responsibility lo anyone other than West Cumbria Search
and Rescue and its board of trustees. as a body, for our work or for this report.
11 is your duty to ensure that West Cumbria Search and Rescue has kept adequate accounting records
and to prepare slatulory financial slalemenls that give a true and fair view of the assets, liabilities,
financial position and profit of Wesl Cumbria Search and Rescue. You consider that Wesl Cumbria
Search and Rescue is exempl from the slalutory audit requirement for the year.
We have not been instructed lo carry out an audit or a review of the financial slalements ofwesl Cumbria
Search and Rescue. For this reason, we have not verified the accuracy or completeness of the
accounting records or information and explanations you have given lo us and we do not, therefore.
express any opinion Dn the stalulory financial statements.
LAMONT PRIDMORE IWEST CUMBRIA) LIMITED
Chartered accountants
Milburn House
3 Oxford Street
Workinglon
Cumbria
CA14 2AL
fLLWEJ &O&G

Page 4
West Cumbria Search and Rescue
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account
Year ended 31 December 2025
Period from
28 Jul 23 10
31 Dec 24
Year to 31 Dec 25
Unrestricted
funds Total funds
Total funds
Notè
Income and enijowments
Donations and legacies
Charitable activities
Other income
52.864
52,864
10.310
2.557
100
100
Total income
52,964
52,964
12,867
Expenditure
Expenditu￿ on charitable activities
Other expenditure
Total expenditure
27,569
1350}
27.219
27,569
1350)
27,219
8.095
8,095
Net income and nel movement In funds
25,745
25.745
4,772
Reconcillation of funds
Total funds brought forward
Total funds Carried forward
4,772
30,517
4.772
30.517
4,772
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 6 to 13 fomi part of these financlal statemèrts.

Page 5
West Cumbria Search and Rescue
Company Limited by Guarantee
Statement of Financial Position
31 December 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
14
28,345
Current assets
Debtors
Cash al bank and in hand
15
1.394
6.533
4,772
4,772
7.927
Creditors: amounts falllng due wlthin ong year
Net current assets
16
5.755
2.172
4,772
Total assets less current liabilitles
30,517
30,517
4,772
Net assets
4,772
Funds of the charity
Unrestricted funds
30,517
30.517
4,772
Total charity funds
17
4,772
For the year ending 31 December 2025 the charity was enlrtled lo exemption from audit under section
477 of the Companies Act 2006 relab'ng lo small companies.
Directors. responsibilities..
The members have not required the company lo obtain an audit of ils financial statements for the
year in question in accordance with section 476..
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of financial stalemenls.
These financial statements have been prepared in accordan¢e with the provisions applicable lo
ompanies subject lo the small companies, regime.
These financial slalemenls were approved by the board of Iruslees and authorised for issue on 12 Jun
2026, and are signed on behalf of the board by..
Mr WJames
Trustee
The note5 on pages 6 to 13 fomi part of these financial statements.

Page 6
West Cumbria Search and Rescue
Company Limitsd by Guarantee
Notes to the Financial Statements
Year ended 31 December 2025
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Belmont House, Beckfool, Sillolh, Wigton. Cumbria. CA7 4LF.
statement of compliance
These financial slalements have been prepa￿d in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable lo charities preparing their accounts in a¢¢ordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Charit￿S
SORP IFRS 10211 and the Companies Act 2006
Accountlng policies
Basis of preparation
The financial statemen15 have been prepared on the historical cost basis, as rnodified by the
revaluation of certain financi81 assets and liabilities and investment properties measured al fair
value through income or expenditure.
The financial statements are prepared in sterling. which is the functr'onal currency of the entty.
Going concern
There are no material urtcertainlies about the charity's ability to continue.
Judgements and key sources of estimation uncertalnty
In the application of the Charity's accounting policies, Trustees are required lo make judgements.
estimates and assumptions about eh carrying values of assets and liabilities that a￿ no readily
apparent from other sources. The estimation and underlying assumptions are based on historical
experience and other factors that are considered lo be relevant. Actual results may differ from
these estimates.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in whieh the estimate is revised if the revision
affects only that period.
In the view of the Trustees, no assumptions concerning the future or eslimalion uncertainty
affecting the assets and liabilities at the balance sheet date are likely lo result in a material
adjuslmenl to their carrying amounts in the next financial year.

Page 7
West Cumbria Search and Rescue
Company Limited by Guarantee
Notes to the Financial Statements (conrfnued)
Year ended 31 December 2025
Accounting policies (continued)
Fund accounting
Unreslri¢ted funds are avaiLgble for use al the discretion of the trustees to further any of the
charity's purposes.
Designated fvnds are unreslricled funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through
the terms of an appeal. and fall into one of two sub-classes.. reslricled income funds or endowment
funds.
Incoming resources
All incoming resourtss are included in the statement of financial activities when entitlement has
passed lo the charity.. it is probable that the economic benefits associated with the transaction will
ow to the charity and the amount can be reliably measured. The following specific policies are
applied lo particular categories of income".
income from don81ions or grants is recognised when there is evidence of entitlement lo the
gift, receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and enlillemenl is established.
income from donated goods is measured al the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
oi the estimated resale value. Donated facilities and seNices are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the suppty of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a Gonlraclual
requirement for it lo be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.

Page 8
West Cumbria Search and Rescue
Company Limited by Guarantee
Notes to the Financial Ststements {continuedJ
Year ended 31 December 2025
Accounting policies (contlnued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of financial
activities to which il relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitsble trading aclivilies, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further Its charitable aims for the benefit of ils beneficiaries, including those
support costs and costs relating lo the governance of the ¢harity apportioned lo charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of ils expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable lo a single activity are allocated directly lo that activity. Shared costs are apportioned
be￿een the activities they contribute lo on a reasonable, justifiable and consistent basis.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated al cost less any accumulated
depreciation and impaimient losses. Any tangible assets carried al revalued amounts are recorded
al the fair value al the dale of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairment losses.
An increase in the carying amount of an asset as a result of a revaluation. Is Tecogni5ed in other
recognised gains and losses. unless it reverses a chafge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other wognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as lo write off the cost or valuation of an asset, less ils residual value,
over the useful economic life of that asset as follows..
Plant and machinery
Motor vehicles
15¥0 reducing balance
250A reducing balance
Impaifment of fixed assets
A review for indicators of impairment is carried out al each reporting date, with the recoverable
amount being eslim8ted where such indicators exist. Where the earrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.

Page 9
West Cumbria Search and Rescue
Company Limited by Guarantee
Notes to the Financial Statements fttmtinued)
Year ended 31 December 2025
A¢countlng policies (¢ontlnuodJ
Impairrnent of fixed assets (conllnued)
For the purposes of impairment testing. when it is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount of the cash-generaling unit
lo which the asset belongs. The cash-generaling unit is the smallest identifiable group of assets
that includes the asset and generates cash inflow5 that largely independent of the cash inflows
from other 8ssels or groups of assets.
For impairment lesling of goodwill. the goodwill aequired in a business Gombinalion is, trom the
acqvisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination. irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty lo the
contractual provisions of the inslrumenl.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Vvhere investments in shares are publicly traded or their fair value can otherwise be measured
reliably. the investment is subsequently measured at fair value with change5 in fair value
recognised in income and expenditure. All other such investrnents are subsequently measured at
cost less impairment.
Other financial instrument5, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business temis or financed at a rale of interest
that is not a market rate, in which case the asset Is measured at the present value of the future
payments discounted al a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value. with any changes recognised
in the statement of financial aclivilies, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment al the end of each reporting dale. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed Individual￿ or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.

Page 10
West Cumbria Search and Rescue
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2025
Limitgd by guarantee
The organisalion is a registered Charity number 1204142, the members ofwhich have no personal
liability in the event of the Charity winding up.
Donatlons and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
202S
Funds
2024
Donations
Donations
49,290
49,290
10,310
10.310
Grants
Grants receivable
3,574
3,574
52,864
52.864
10,310
10.310
Charitsble activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Attendances
Sundry Sales
2,358
199
2,358
199
2.557
2,557
Other income
Unrestricted Total Fund$ Unrestricted Total Funds
Funds
2025
Funds
2024
other income
100
100
Expenditure on charitable aetivltles by fund type
Unrestricted Total Funds Unreslricled Total Funds
Funds
2025
Funds
2024
Charitable activities
Support costs
26,609
960
26,609
960
8,095
8,095
27.569
27,569
8,095
8,095

Page 11
West Cumbria Search and Rescue
Company Limited by Guarantee
Notes to the Financial Statements (torttsntsedj
Year ended 31 December 2025
Expenditure on charitable activities by activity type
Acllvilles
undertaken
directly
Support Total funds
costs
2025
Total fund
2024
Charftable activities
Governance costs
26,609
26.609
960
8.095
960
26.609
960
27,569
8,095
10. Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Loss on disposal of tangible fixed
as5els held for charity's own use
13501
13501
11. Net Income
Nel income is stated after chargingl{¢redilingl:
2025
2024
Depreciation of tangible fixed assets
Gains on disposal of tangible fixed assets
1,975
13501
12. Stsff costs
The average head count of employees during the year was Nil12024.. Nill.
No employee re￿iVed employee benefits of more than £60,000 during the year12024.. Nil).
13. Trustee remuneration and expenses
None of the Trustees. nor any persons or parties connected with them, received any remuneration.

Page 12
West Cumbria Search and Rescue
Company Limited by Guarantee
Notes to the Financial Statements (¢onllAu¢dJ
Year ended 31 December 2025
14. Tangible fixed assets
Plant and
machinery
Motor
vehicles
Total
Cost
Al 1 January 2025
Additions
Disposals
At 31 Decgmbgr 2025
23,620
14.850
18,1501
6,700
38.470
{8.1501
30,320
23,620
Depreciation
At 1 January 2025
Charge ft)r the year
At 31 December 2025
1,600
1,600
375
1,975
375
1,975
Carrylng amount
At 31 December 2025
22,020
6,325
28.345
At 31 December 2024
15. Debtors
2025
2024
Prepayments and accrued income
1,394
16. Creditors: amounts falling due within one year
2025
2024
Trade creditOTS
Accruals and deferred income
Other creditors
1,795
960
3,000
5.755

Page 13
West Cumbria Search and Rescue
Company Limited by Guarantee
Notes to the Flnanclal Statements fconllnued)
Year ended 31 December 2025
17. Analysis of charitablo funds
Unrestricted funds
At1Jan25
Income Expenditure At 31 Dec 25
General funds
4,772
52,964
127,2191
30,517
At 28 July 23
Income Expenditure At 31 Dec 24
General funds
12.867
18.0951
4.772
18. Analysis of net assets between funds
Unrestrioted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
28,345
7,927
15,7551
30,517
28,345
7,927
15,755)
30,517
Unrestricted Totsl Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Not assets
4,772
4,772
4,772
4,772

Page 14
West Cumbria Search and Rescue
Company Limited by Guarantee
Management Information
Year ended 31 December 2025
The following paggs do not form part of the financial statements.

Page 15
West Cumbria Search and Rescue
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 December 2025
Period from
28 Jul 23 to
31 Dec 24
Year to
31 Dec 25
Income and endowments
Donations and legacles
Donations
Grants receivable
49.290
3.574
10.310
52.864
10.310
Charitable activities
Attendances
Sundry Sales
2,358
199
2,557
other income
Other income
100
Total Income
52,964
12.867
Expenditure
Expenditure on charitable activiti¢s
Insurance
Motor vehicle expenses
Legal and professional fees
Other office costs
Depreciation
Expensed equipment
Training courses
Volunteers expenses
1,648
6,575
960
2,01 S
1,975
7,774
5,142
1,479
1,328
323
2,720
1,401
2,323
27,569
8,095
Other expenditure
Loss on disposal of tangible fixed assets held for charlty's own use
1350}
Total expenditure
27,219
8.095
Net Income
25,745
4,772