Charity Registration Number: 508877
Teesdale and Weardale Search and Mountain Rescue Team
Accounts
For the Year Ending
31 July 2025
|
Teesdale and Weardale Search and Mountain Rescue Team
Accounts
Year Ended 31 July 2025
|
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Page|
|Trustees' Annual Report|1|
|Independent|Examiner's|Report to the Trustees|3|
|Statement of Financial Activities|4|
|Statement|of Financial|Position|5|
|Notes|to the Accounts|6|
|The|Following|Pages Do|Not Form|Part of the Accounts|
|Detailed|Statement|of Financial|Activities|15|
----- End of picture text -----
‘
Teesdale and Weardale Search and Mountain Rescue Team
Trustees’ Annual Report
Year Ended 31 July 2025
The trustees present their report and the unaudited accounts of the charity for the year ended 31 July 2025.
Objectives and Activities
The charity's objects are to provide a mountain search and rescue service for the whole of County Durham, from the highest fells in the West to the Coastal Communities of the North Sea. The policies adopted in furtherance of these objects are to respond to requests by the police to a range of incident types, from injured or lost people in the hills to vulnerable missing people in urban settings, and there has been no change in these during the year.
The charity operates 24 hours per day, 365 days per year.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. )
Achievements and Performance
A detailed review of the activities, achievements & performance is filed with the financial statements and is available from www.charitycommission.gov.uk.
Financial Review
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least three months' expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, Governance and Management
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Reference and Administrative Details
Registered charity name Teesdale and Weardale Search and Mountain Rescue Team Charity registration number 508877 Principal office The Chris Scott Mountain Search & Rescue Centre Lanchester Road Durham County Durham DH1 5RA
1
Teesdale and Weardale Search and Mountain Rescue Team
Trustees’ Annual Report (continued)
Year Ended 31 July 2025
The Trustees
Mr J S Owers (Resigned 8 November 2024) Mr D W Toward Dr J Little Mr P Bell Mr E Gilhooley Mr D Wigham Mr J Chilcott Mr R Warne Mr C Roberts (Resigned 8 November 2024) MrMr M D TaylorNeedham (Appointed(Appointed 88 NovemberNovember 2024) 2024) Mrs J Ascroft Mr P Aitken Fell (Appointed 8 November 2024) Mr M Sauer Ms S Hall (Resigned 30 June 2025) Mr P Renwick
Independent Examiner Lisa Hutchinson FMAAT 5 Coronation Terrace Fir Tree Crook County Durham DL15 8BP
The trustees’ annual report was approved on 5 November 2025 and signed on behalf of the board of trustees by:
Dr J Little Trustee
2
Teesdale and Weardale Search and Mountain Rescue Team
Independent Examiner's Report to the Trustees of Teesdale and Weardale Search and Mountain Rescue Team
Year Ended 31 July 2025
| report to the trustees on my examination of the accounts of Teesdale and Weardale Search and Mountain Rescue Team (‘the charity’) for the year ended 31 July 2025.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
| have completed my examination. | 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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts 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 not a matter considered as part of an independent examination.
| 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. :
Lisa Hutchinson FMAAT Independent Examiner
5 Coronation Terrace Fir Tree Crook County Durham DL15 8BP
3
Teesdale and Weardale Search and Mountain Rescue Team
Statement of Financial Activities
Year Ended 31 July 2025
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|
|funds|funds|Totalfunds|Total|funds|
|Note|£|£|£|£|
|Income|and|endowments|
|Donations|and|legacies|4|73,396|-|73,396|41,511|
|Charitable|activities|5|2,128|-|2,128|2,503|
|Other trading|activities|6|1,062|-|4,062|4,381|
|Investment income|7|7,121|-|7,121|4,914|
|Total|income|83,707|-|83,707|§3,309|
|Expenditure|
|Expenditure|on|raising|funds:|
|Costs|of other trading|activities|8|1,019|-|1,019|1,334|
|Expenditure|on|charitable|activities|9,10|62,008|-|62,008|63,562|
|Total|expenditure|63,027|-|63,027|64,896|
|Net income/(expenditure)|20,680|-|20,680|(11,587)|
|Transfers|between funds|331|(331)|-|-|
|Net movement|in funds|21,011|(331)|20680|~—«(11,587)|
|Reconciliation|of funds|
|Total funds brought forward|281,060|331|281,391|292,978|
|Total funds|carried|forward|302,071|-|302,071|281,391|
----- End of picture text -----
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 form part of these accounts.
4
Teesdale and Weardale Search and Mountain Rescue Team
Statement of Financial Position
31 July 2025
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|2025|2024|
|Note|£|£|
|Fixed|Assets|
|Tangible fixed|assets|14|24,888|31,202|
|Current Assets|
|Debtors|15|17,109|13,785|
|Cash|at|bank|and|in|hand|260,430|238,835|
|277,539|252,620|
|Creditors:|amounts|falling|due within|one year|16|356|2,431|
|Net Current Assets|277,183|250,189|
|Total Assets|Less|Current|Liabilities|302,071|281,391|
|Funds|of the Charity|
|Restricted|funds|-|331|
|Unrestricted funds|302,071|281,060|||
|Total|charity funds|17|302,071|281,391|
----- End of picture text -----
These accounts were approved by the board of trustees and authorised for issue on 5 November 2025, and are signed on behalf of the board by:
Mr J Chilcott Trustee
The notes on pages 6 to 13 form part of these accounts.
§
Teesdale and Weardale Search and Mountain Rescue Team
Notes to the Accounts
Year Ended 31 July 2025
1. General Information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The Chris Scott Mountain Search & Rescue Centre, Lanchester Road, Durham, County Durham, DH1 5RA.
2. Statement of Compliance
These accounts have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting Policies
Basis of Preparation
The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The accounts are prepared in sterling, which is the functional currency of the entity.
Going Concern
There are no material uncertainties about the charity’s ability to continue.
Judgements and Key Sources of Estimation Uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The trustees consider that there are no significant estimates or judgements affecting these financial statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted 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: restricted income funds or endowment funds.
6
[i Sasa
Teesdale and Weardale Search and Mountain Rescue Team Notes to the Accounts (continued)
Year Ended 31 July 2025
3. Accounting Policies (continued) Income
All incoming resources are included in the statement of financial activities when entitlement has Passed to the charity; it is probable that the economic benefits associated with the transaction arewill flow applied to theto particular charity and categories the amountof income: can be reliably measured. The following specific policies
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
e legacy income is recognised when receipt is probable and entitlement is established. ¢ income from donated goods is measured at 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 or the estimated resale value. Donated facilities and services 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 Supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual itrequirement may be regarded for it to as berestricted. Spent on a particular purpose and returned if unspent, in which case
Expenditure 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 it relates:
¢ expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, 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 its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. e other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated oMy oro F nbecatel directlyi to theti activity.useSharedof the costs areresource. apportionedDirect costs attributable to a single activity are a justifiable and consistent basis. between the activities they contribute to on a reasonable, justifiab Tangible Assets Tangiblean assets are initially recorded at cost, and subsequently stated at cost less any[impairment][losses.] accumulated[depreciation] ![ and] Paar
a
Teesdale and Weardale Search and Mountain Rescue Team
Notes to the Accounts (continueo)
Year Ended 31 July 2025
- Accounting Policies (continued
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment - 15% reducing balance Motor vehicles - 12% straight line
Impairment of Fixed Assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial Instruments
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.
Cash at Bank and in Hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
8
Teesdale and Weardale Search and Mountain Rescue Team
Notes to the Accounts (continued)
Year Ended 31 July 2025
3. Accounting Policies (continued
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
Taxation
The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
4. Donations and Legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Donations | ||||
| Donations | 59,737 | 59,737 | 33,872 | 33,872 |
| Collection boxes | 1,135 | 1,135 | 1,510 | 1,510 |
| Street collections | 2,265 | 2,265 | 2,155 | 2,155 |
| Gift aid income | 2,985 | 2,985 | 2,221 | 2,221 |
| Vehicle fuel donation | 1,500 | 1,500 | 1,500 | 1,500 |
| TeesdaleandWeardaleStones | 144 | 144 | 253 | 253 |
| Grants | ||||
| Durham County Council | 5,630 | 5,630 | - | - |
| 73,396 | 73,396 | 41,511 | 41,511 | |
| Charitable Activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Communications income | 728 | 728 | 1,023 | 1,023 |
| Income from medical cover | 1,000 | 1,000 | 1,000 | 1,000 |
| Training income | 400 | 400 | 480 | 480 |
| 2,128 | 2,128 | 2,503 | 2,503 |
5. Charitable Activities
9
Teesdale and Weardale Search and Mountain Rescue Team
Notes to the Accounts (continueg)
Year Ended 31 July 2025
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|6.|Other Trading|Activities|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|£|£|£|£|
|Fundraising|income|1,062|1,062|4,381|4,381|
|7.|Investment|Income|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|£|£|£|£|
|Bank|interest|receivable|7,121|7,121|4,914|4,914|
|8.|Costs|of Other Trading|Activities|
|Unrestricted|Total|Funds|Unrestricted|Total|Funds|
|Funds|2025|Funds|2024|
|£|£|£|£|
|Fundraising|costs|1,019|1,019|1,334|1,334|
|9.|Expenditure on|Charitable|Activities|by|Fund|Type|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2025|
|£|£|£|
|Costs|of charitable|activities|62,008|-|62,008|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2024|
|£|£|£|
|Costs|of charitable|activities|62,737|825|63,562|
|10.|Expenditure on|Charitable Activities|by|Activity Type|
|Activities|
|undertaken|Total|funds|Total|fund|
|directly|2025|2024|
|£|£|£|
|Costs|of charitable|activities|62,008|62,008|63,562|
|11.|Net|Income/(Expenditure)|
|Net|income/(expenditure)|is|stated|after charging/(crediting):|
|2025|2024|
|£|£|
|Depreciation|of tangible fixed|assets|18,004|17,782|
----- End of picture text -----
10
Teesdale and Weardale Search and Mountain Rescue Team
Notes to the Accounts (continued)
Year Ended 31 July 2025
12. Staff Costs
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
13. Trustee Remuneration and Expenses
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the current or previous year.
14. Tangible Fixed Assets
| Motor | ||||
|---|---|---|---|---|
| Equipment £ |
vehicles £ |
Total £ |
||
| Cost | ||||
| At 1 August2024 Additions |
36,073 11,690 |
167,872 - |
203,945 11,690 |
|
| At31 July2025 | 47,763 | 167,872 | 215,635 | |
| Depreciation | ||||
| At 1 August2024 | 23,462 | 149,281 | 172,743 | |
| Chargefortheyear | 3,645 | 14,359 | 18,004 | |
| At31 July 2025 | 27,107 | 163,640 | 190,747 | |
| Carrying amount | ||||
| At31 July 2025 | 20,656 | 4,232 | 24,888 | |
| At 31 July2024 | 12,611 | 18,591 | 31,202 | |
| 15. | Debtors | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Prepayments | 3,683 | 3,323 | ||
| Gift aid recoverable | 1,915 | 2,184 | ||
| VATdebtor | 4,131 | 6,461 | ||
| Otherdebtors | 7,380 | 1,817 | ||
| 17,109 | 13,785 | |||
| 16. | Creditors: amounts fallingduewithin oneyear | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Tradecreditors | 356 | 2,431 |
11
Teesdale and Weardale Search and Mountain Rescue Team
Notes to the Accounts (continueo)
Year Ended 31 July 2025
17. Analysis of Charitable Funds
Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At 1 August | At | ||||
| 2024 | Income | Expenditure | Transfers | 31 July 2025 | |
| £ | £ | £ | £ | £ | |
| General funds | 68,415 | 41,975 | (14,863) | (21,700) | 73,827 |
| Fixed assets | 31,202 | - | (18,004) | 11,690 | 24,888 |
| Vehicle replacement | |||||
| fund | 66,676 | 7,899 | - | 15,000 | 89,575 |
| Contingencyfund | 26,000 | - | - | - | 26,000 |
| Specificteamareas Audrey Jones legacy |
39,117 5,813 |
7,801 - |
(30,160) - |
44,991 (5,813) |
61,749 - |
| PamWrightlegacy InMemorium funds |
43,837 - |
- 26,032 |
- - |
(43,837) - |
- 26,032 |
| 281,060 | 83,707 | (63,027) | 331 | 302,071 | |
| At 1 August | At | ||||
| 2023 | Income | Expenditure | Transfers | 31 July2024 | |
| £ | £ | £ | £ | £ | |
| Generalfunds Fixed assets |
54,535 45,661 |
49,968 - |
(8,830) (17,782) |
(27,258) 3,323 |
68,415 31,202 |
| Vehicle replacement | |||||
| fund | 61,176 | 500 | - | 5,000 | 66,676 |
| Contingencyfund | 26,000 | - | - | - | 26,000 |
| Specificteam areas | 53,304 | 2,841 | (35,963) | 18,935 | 39,117 |
| Audrey Jones legacy | 7,309 | - | (1,496) | - | §,813 |
| Pam Wright legacy | 43,837 | - | - | - | 43,837 |
| In Memorium funds | - | - | - | - | - |
| 291,822 | 53,309 | (64,071) | - | 281,060 | |
| Restricted funds | |||||
| At 1 August | At | ||||
| 2024 | Income | Expenditure | Transfers | 31 July 2025 | |
| £ | £ | £ | £ | £ | |
| ScottoTrust SearchComputers |
277 54 |
- - |
- - |
(277) (54) |
- - |
| 331 | - | - | (331) | - | |
| At7August | At | ||||
| 2023 | Income | Expenditure | Transfers | 31 July2024 | |
| £ | £ | £ | £ | £ | |
| Scotto Trust | 833 | - | (556) | - | 277 |
| Search Computers | 323 | - | (269) | - | 54 |
| 1,156 | - | (825) | - | 331 |
12
Teesdale and Weardale Search and Mountain Rescue Team
Notes to the Accounts (continued
Year Ended 31 July 2025
17. Analysis of Charitable Funds (continued)
The Vehicle Replacement fund contains funds that have been earmarked for the purpose of replacing team vehicles as they age.
The Contingency fund is money that has been set aside to cover any working capital requirements in the event of a fall in income or unexpected expenditure, for example the loss of a vehicle through accident or theft or fire at one of our bases.
The Specific Team Areas funds include areas of team activities both operational and training e.g. Crag, Water, Comms, Dogs etc.
18. Analysis of Net Assets Between Funds
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2025|
|£|£|£|
|Tangible fixed|assets|24,888|-|24,888|
|Current|assets|277,539|-|277,539|
|Creditors|less than|1|year|(356)|-|(356)|
|Net assets|302,071|-|302,071|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2024|
|£|£|£|
|Tangible fixed|assets|31,202|-|31,202|
|Current|assets|252,289|331|252,620|
|Creditors|less than|1|year|(2,431)|-|(2,431)|
|Net assets|281,060|331|281,391|
----- End of picture text -----
19. Related Parties
There were no disclosable related party transactions during the current or previous year.
13
Teesdale and Weardale Search and Mountain Rescue Team
Management Information
Year Ended 31 July 2025
The Following Pages Do Not Form Part of the Accounts.
14
Teesdale and Weardale Search and Mountain Rescue Team
Detailed Statement of Financial Activities
Year Ended 31 July 2025
eee
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donationsand legacies Donations Collection boxes Street collections Giftaid income Vehicle fuel donation TeesdaleandWeardale Stones Durham County Council |
59,737 1,135 2,265 2,985 1,500 144 5,630 |
33,872 1,510 2,155 2,221 1,500 253 - |
| 73,396 | 41,511 | |
| Charitable activities | ||
| Communications income Incomefrom medical cover |
728 1,000 |
1,023 1,000 |
| Training income | 400 | 480 |
| 2,128 | 2,503 | |
| Othertrading activities | ||
| Fundraising income | 1,062 | 4,381 |
| Investment income | ||
| Bank interest receivable | 7,121 | 4,914 |
| Total income | 83,707 | 53,309 |
| Expenditure | ||
| Costs ofothertrading activities | ||
| Fundraising costs | 1,019 | 1,334 |
| Expenditureon charitable activities | ||
| Insurance | 3,134 | 2,756 |
| Premises costs | 1,654 | 683 |
| Vehicle expenses | 10,145 | 9,548 |
| Bookkeeping fees Communications Depreciation |
3,225 4,616 18,004 |
2,905 4,438 17,782 |
| Equipment purchases | 12,556 | 19,635 |
| Training | 5,153 | 4,422 |
| Othercosts | 3,521 | 1,393 |
| 62,008 | 63,562 | |
| Total expenditure | 63,027 | 64,896 |
| Netincome/(expenditure) | 20,680 | (11,587) |
16