## **CAVE RESCUE ORGANISATION**
**REPORT AND ACCOUNTS** _**31 OCTOBER 2024**_
**Registered charity number: 241091**
## **CAVE RESCUE ORGANISATION**
**FINANCIAL ACCOUNTS for the year ended 31 October 2024**
|**CONTENTS**||
|---|---|
||Page|
|Trustees Annual report|1|
|Receipts and payments account|4|
|Statement of assets and liabilities|6|
|Notes to the accounts|7|
||8|
**1**
## **CAVE RESCUE ORGANISATION**
## **for the year ended 31 October 2024**
The Cave Rescue Organisation, an unincorporated association, is a registered charity, No. 241091, and it operates in accordance with its adopted constitution. Its address is The Depot, Clapham, Lancaster LA2 8HH.
## **Trustees**
The charity is administered by an elected Council. With the exception of the President, the members of the Council are also the Trustees of the charity. The members of the Council during the year and their respective dates of appointment and resignation during the year, where applicable, were as follows:
|||**Date of appointment**|**Date of resignation**|
|---|---|---|---|
|||**during the year**|**during the year**|
|President|M K Lyon|-|-|
|Chairman|P T Allwright|-|22.3.24|
|Chairman|M Colledge|22.3.24|-|
|Secretary|B Cowie|-|-|
|Treasurer|A Haigh|-|-|
|Equipment officer|D Gregory|-|-|
|Personnel officer|J M Wulf|-||
|Training officer|A Plimmer|-|-|
|Medical officer|P Lethebee|-|-|
|Duty controllers|J R Lonsdale|-|-|
||P Nicholls|-|-|
||M Hale|-|-|
||M Holroyd|-|-|
||S Johnson|-|-|
||R A Scurr|-|-|
|Party Leaders|A Wright|-|-|
||J Rhodes|-|-|
||A Reeves|||
||M Evans|-|-|
|Other members|S Gray|-|-|
||S Holcroft|22.3.24|-|
||P James|-|22.3.24|
||L Rennie|22.3.24|-|
1 Other member vacancy
Other than the office of President, all members of the council are subject to annual re-election. They are elected by the membership at the Annual General Meeting, or by Special Resolution during the year.
## **Custodian trustees**
The freehold property at The Depot, Clapham, is vested in the custodian trustees. These were P R Maxwell and H E Eastwood.
## **Bankers**
72-78 St James Street, Burnley, Lancashire BB11 1NH and Lloyds TSB Bank plc, Manchester Road, Burnley, Lancashire BB11 1HT.
## _**Solicitors**_
. .
**2**
## _**Independent Examiner**_
The charity has elected to dispense with an audit of the accounts. Jack Steer, a director in the firm of MHA, Chartered Accountants, of 14 Mannin Way, Lancaster Business Park, Lancaster, LA1 3SW, is appointed as Independent Examiner of the charity.
## _**Objectives and activities**_
The object of the charity is to engage and improve in underground, fell and mountain search and rescue and in animal rescue; to support safety procedures in associated activities and to assist the police, ambulance and fire authorities in these and similar activities.
-raising activities.
individuals have benefitted from the support of the Organisation in accordance with its objectives. The total number of incidents attended during the year was 102 and these can be categorised as follows:
|**Type of incident**|**Number of**|
|---|---|
||**Incidents**|
|Cave/Disused Mine|6|
|Cave diving|0|
|Mountain including climbing|75|
|Animal|0|
|Search dogs assisting in other team areas|17|
|Other/Local/Urban/Tarmac|4|
Since 1935 the Cave Rescue Organisation has attended 3,597 incidents involving some 4,909 people, the youngest aged 5 months, and the oldest aged 87 years, and 652 animals.
The organisation has continued to develop and maintain its stock of advanced rescue equipment, including three ambulances and an off-road vehicle. The premises greatly enhance operational control and educational and training areas as well as providing increased equipment storage and garaging space and administrative and meeting facilities.
## _**Reserves**_
Cash reserves at the year-end amounted to £356,638. The normal level of annual operating expenditure is in the region of £26,000, depending on the level of equipment renewal and maintenance costs, but this excludes the cost of replacement of capital assets such as ambulances and any major expenditure on operational equipment. The three ambulances are normally replaced on a twelve-year cycle.
The charity reviews the level of required reserves annually and has formulated and adopted a policy to be applied in calculating the required level of reserves. On the basis of this policy, it is considered that the required level of free reserves at 31 October 2024 is approximately £267,000. In view of the reliance of the organisation on voluntary funding, it is considered that reserves of this level are essential to ensure stability and to enable the continued development of equipment and facilities necessary to fulfil the objects of the charity to the high standards required.
At the year end, the free reserves are approximately the level of required reserves. To maintain operating standards and to ensure the anticipated renewal of vehicles and equipment it is essential that the charity increases its level of funding.
**3**
## _**STATEMENT OF TRUSTEES RESPONSIBILITIES**_
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year. The Charity is entitled to prepare these statements on a receipts and payments account basis, together with a statement of assets and liabilities at the year end.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## _**M Colledge**_
Chairman For and on behalf of the Council
March 2024
**4**
## **CAVE RESCUE ORGANISATION**
## **RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31 October 2024**
||||**2024**||||**_2023_**||||
|---|---|---|---|---|---|---|---|---|---|---|
||**£**|||**£**|_£_||||_£_||
|**UNRESTRICTED FUNDS**|||||||||||
|**Income receipts**|||||||||||
|**Donations and grants**|||||||||||
|Clubs and patron members|**100**||||100||||||
|Collecting tins|**870**||||4,374||||||
|Legacies and bequests|**6,766**||||85,727||||||
|Other donations|**38,394**||||56,693||||||
|Gift Aid receipts|**1,920**||||2,155||||||
|Expenses recoveries|**568**||||446||||||
||||**48,618**||||149,495||||
|**Sales**|||||||||||
|Advertising in incident report|**80**||||975||||||
|Equipment|**560**||||528||||||
|||||**640**||||1,503|||
|**Investment income**|||||||||||
|Bank deposit interest|**4,275**||||2,629||||||
|||||**4,275**||||2,629|||
||||**53,533**||||153,627||||
|**Asset and investment sales**|||||||||||
|Sale of investments||**-**||||_-_|||||
|Sale of ambulance||-||||_-_|||||
|||||**-**||||||_-_|
|**TOTAL RECEIPTS**|||**53,533**||||153,627||||
|deduct:**TOTAL PAYMENTS**|||**25,949**||||64,020||||
|**NET RECEIPTS/ (PAYMENTS) FOR THE YEAR**|||**27,584**||||89,607||||
|deduct:**FUNDS TRANSFERRED TO CIO**|||**(170,177)**|||||**-**|||
|**CASH FUNDS AT THE BEGINNING OF YEAR**|||**499,231**||||409,624||||
|**CASH FUNDS AT THE END OF YEAR**|||**356,638**||||499,231||||
||||`======`||||`======`||||
**5**
## **CAVE RESCUE ORGANISATION**
## **RECEIPTS AND PAYMENTS ACCOUNT for the year ended 31 October 2024**
**(continued)**
|||**2024**||**2023**||
|---|---|---|---|---|---|
||**£**||**£**|_£_|_£_|
|**Payments**||||||
|**Direct expenditure**||||||
|Equipment and team clothing|**3,963**|||25,351||
|Motor expenses|**10,222**|||7,437||
|Canteen|-|||617||
|Training|**351**|||3,681||
|Communication costs|**1,053**|||1,083||
|||**15,589**||38,169||
|**Other operating expenditure**||||||
|Rent|**-**|||330||
|Rates and water|**1,166**|||1,185||
|Lighting and heating|**2,432**|||4,566||
|Cleaning expenses|**994**|||2,492||
|Insurances|**1,690**|||5,017||
|Expenditure on depot|**611**|||4,924||
|Printing and stationery - incident report|**-**|||2,445||
|Postage and stationery - general|**243**|||406||
|Travelling costs|**-**|||310||
|Subscriptions|**_-_**|||100||
|Computer costs|**973**|||689||
||**-**|||660||
|Legal costs|**35**|||_35_||
|Fundraising expenditure|**742**|||2,210||
|Trailer expenditure|**522**|||157||
|Function costs|-|||**-**||
|Sundry expenses|**952**|||325||
|||**10,360**||25,851||
|||**25,949**||64,020||
|**Asset and investment purchases**||||||
|Building costs of leasehold garage|**-**|||**-**||
|Purchase of equipment trailers|**-**|||**-**
**-**||
|||**----------**||**----------**||
|**TOTAL PAYMENTS**||**25,949**||64,020||
|||`======`||`======`||
**6**
## **CAVE RESCUE ORGANISATION**
## **STATEMENT OF ASSETS AND LIABILITIES at 31 October 2024**
**----- Start of picture text -----**
2024 2023
£ £ £ £
Monetary assets - Cash funds
Bank current accounts 172,449 319,205
Bank deposit accounts 92,713 91,490
Skipton Building Society account 91,476 88,426
Cash balances - 110
Total cash funds 356,638 499,231
====== ======
Land and buildings used by the charity -
The Depot, Clapham
Cost in 1976 22,843 22,843
Extension cost in 2009 100,097 100,097
Extension cost in 2010 4,436 4,436
Garage cost in 2021 3,181 3,181
Garage cost in 2022 55,644 55,644
insured value - £600,000)
186,201 186,201
Motor vehicles -
Ambulances -
cost in 2010 20,000 20,000
cost in 2011 39,758 39,758
cost in 2014 500 500
cost in 2015 8,430 8,430
cost in 2016 35,914 35,914
Other assets -
Display trailer - cost in 2008 7,050 7,050
Equipment trailers - cost in 2008 3,878 3,878
Off road vehicle cost in 2020 20,928 20,928
136,458 136,458
The Trustees consider that the market value of the Ambulances, is not exceeding £90,000 in aggregate.
Current Liabilities (amounts payable within one year)
end - 952
====== ======
**----- End of picture text -----**
The net assets and liabilities are held as unrestricted funds of the charity.
Approved by the Council in and signed on its behalf by
Chairman
**M Colledge**
**7**
## **CAVE RESCUE ORGANISATION**
## **NOTES TO THE ACCOUNTS 31 October 2024**
## **1 Accounting policies**
## **Basis of accounting**
The financial statements have been prepared on a receipts and payments basis under the provisions contained in section 133 of the Charities Act 2011 as amended and in accordance with the provisions contained in the guidance for smaller charities issued by the Charity Commission.
name with charity number reference 1201338. At the year end the legal process was ongoing but is expected to complete in the next financial period. Because these accounts are prepared on a receipts and payments basis, there is no adjustment to the financial statements in respect of this fact.
## **2 Trustee emoluments**
No trustees received remuneration or expenses for their roles as Trustees during the current or prior period.
## **3 Going concern**
The charity has established a separate Charitable Incorporated Organisation (CIO) and is in the process of legally transferring its assets to this new entity. Upon the completion of this transfer, the charity will be dissolved, and the CIO will assume ongoing operations.
**8**
**CAVE RESCUE ORGANISATION**
## **Independent Examiner's Report to the Members of Cave Rescue Organisation**
I report on the accounts of the Charity for the year ended 31 October 2024, which are set out on pages 4 to 7.
## **Responsibilities and basis of report**
my
examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. 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 records
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the
I have no concerns 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 BA(Hons) ACA**
Independent Examiner 14 Mannin Way Lancaster Business Park Lancaster Lancashire LA1 3SW
Date: