**Registered Charity No: 511072** ## **Bowland Pennine Mountain Rescue Team** **Financial Accounts For the year ended 31 December 2024** ## **Bowland Pennine Mountain Rescue Team** ## **Financial Accounts For the year ended 31 December 2024** |Trustees Report
Independent Examiner’s Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
**Contents**|Page| |---|---| ||1 - 2
3
4
5
6 - 11| **Report of the Trustees of Bowland Pennine Mountain Rescue Team For the year ended 31 December 2024** Bowland Pennine Mountain Rescue Team, Smelt Mill Cottages, Trough Road, Dunsop Bridge, Clitheroe, BB7 3BH is a charity registered with the Charity Commissioners, No. 511072. It is an unincorporated association governed by constitution adopted on the 8th October 1980 and last amended on 10th October 2012. It is a member of the Mid-Pennine Search and Rescue Organisation which is a regional body of Mountain Rescue England and Wales (MREW). The Charity is administered by the Executive Committee consisting of 11 Trustees elected from the membership of the Charity: |The Charity is administered
membership of the Charity:|by the Executive Committee consisting of 11 Tru| |---|---| |Chairman|Mr D. Matthews| |Secretary|Mr C. Myerscough| |Treasurer|Mr C. Shelley| |Team Leader|Mr J. Earnshaw (until 29th February 2024)| |Team Leader|Mr R. Gilder (from 31st July 2024)| |Deputy Team Leader|Mr J. Willoughby| |Resources Officer|Mr K. Hindle BEM| |Casualty Care Officer|Mr D. Suart| |Fund Raising Officer|Ms L. Robinson| |Training Officer|Mr R. Gilder (until 31st July 2024)| |Training Officer|Mr G. Tagg (from 31st July 2024)| |Smelt Mill Officer|Mrs C. Bond| |Team Representative|Mr R. Gibbs (until 24th April 2024)| |Team Representative|Mr P. Shanahan (from 24th April 2024)| The objects of the Charity, as specified in the constitution, are _“to provide efficient search and rescue services, primarily but not exclusively on mountains and fells, for the benefit of any person or persons in need of such services and also promote public safety in this subject by whatever charitable means the Executive Committee think fit”._ In carrying out these objectives the main areas of activity are throughout a large part of Lancashire covering 875 sq. miles including the Forest of Bowland, the West Pennine Moors, Silverdale and Warton AONB, and a large area of lowland and estuaries. The Team also assists other Mountain Rescue Teams when called upon in order to provide additional resources in neighbouring areas. During 2024 the team responded to a total of 54 incidents. The Team call-outs involved assisting Lancashire Police in conducting searches for 9 missing, vulnerable and injured persons. The team responded to and attended incidents to assist North West Ambulance Service, stabilising and evacuating 23 casualties from inaccessible situations and involved working with the Helimed Air Ambulance and HM Coastguard Helicopters on 12 occassions. The members of the community assisted by the Team during 2024 included 15 hill walkers and 7 casualties where a mountain bike was involved. The team was involved in the recovery of two deceased persons. This wide range of activities clearly demonstrates that the Trustees have taken regard of the Charities Commission guidelines in relation to providing public benefit. Almost all of these casualties were in locations where their safe and speedy rescue, treatment and evacuation could not have happened effectively and urgently without the manpower, skills and resources of the Rescue Team. -1- During 2024 the Team Leader and others have interacted closely with Lancashire Constabulary, North West Ambulance Service, Lancashire Fire and Rescue Service and the Lancashire Resilience Forum. It is the Team’s intention during the coming year to continue to maintain its operational capability through these relationships and opportunities for joint training. During the year the charity has reviewed and updated a number of operational and non-operational policies and procedures. During 2024 the team undertook various initiatives for fund raising and opportunities for promotion in the public arena, providing talks and visits to school groups, walking clubs and other public organisations, additionally we provided events to promote public safety in the hills, and displays at public events. As well as supporting on-going search and rescue operations, the Charity was able to carry out its aim of increasing security and safety of its bases, replacing aging medical equipment and replacing an aging LandRover with a vehicle more suited to current operational needs. All 2024 expenditure was on Search and Rescue activity, equipment and consumables, and the expense of maintaining operational property. The Charity’s free reserves at December 31st 2024 stood at £105,496 representing approximately 12 months operating expenses at 2024’s level. This is lower than the aspiration, but in 2024 there was significant ‘one-off’ expenditure on all its bases. As at December 31st 2024, the Charity also held restricted and allocated funds totalling £360,684. This sum has been allocated to various projects to maintain the Charity’s longer term operational capacity. During 2024 the Executive Committee initiated the process of transferring the charity to that of a Charitable Incorporated Organisation. It is anticipated that the Charity will be fully merged into a Charitable Incorporated Organisation (charity no. 1202266) following the AGM in April 2025. All assets, property will then be transferred to the CIO. The Charity is entirely reliant on voluntary contributions and our current finance levels allow the charity to confidently safeguard the medium to long-term operability of the Rescue Team. Bowland Pennine MRT is hugely grateful to all who contribute to the Charity. It is our aim to thank every donation we receive, but the move away from cheques towards on-line donation platforms means we receive an increasing number of anonymous donations. We take this opportunity to thank EVERYONE! For and on behalf of the Trustees, **Mr D. Matthews** (Chairman of the Trustees) Date: 23rd April 2025 -2- ## **Independent Examiner’s Report to the Trustees of Bowland Pennine Mountain Rescue Team** We report on the accounts of the Charity for the year ended 31st December 2024 which are set out on pages 4 to 11. ## **Respective Responsibilities of Trustees and Examiner** The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required under section 144(2) of the Charities Act 2011 (the 2011 Act) and that independent examination is needed. The Charity’s gross income exceeded £25,000 and we are qualified to undertake the examination by being qualified members of the Association of Chartered Certified Accountants. It is our responsibility to: - examine the accounts under section 145 of the 2011 Act; - follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s Report** Our examination was carried out in accordance with the general directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## **Independent Examiner’s Statement** In connection with our examination, no matter has come to our attention:- 1. which gives me reasonable cause to believe that, in any material respect, the requirements:- - to keep accounting records in accordance with section 130 of the 2011 Act: and - to prepare accounts which accord with the accounting records and comply with the accounting requirement of the 2011 Act have not been met and with the methods and principals of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met, or:- 2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Robin Oatridge & Co Limited Chartered Certified Accountants Black Bull House 353-355 Station Road Bamber Bridge Preston, PR5 6EE Date: 28th April 2025 -3- ## **Bowland Pennine Mountain Rescue Team** ## **Statement of Financial Activities For the year ended 31 December 2024** |**Incoming resources**
Fund Raising
Fell Races and Team Events
Donations
Other Income
Smelt Mill
Interest received
**Total incoming resources**
**Resources Expended**
Team Operational Expenses
Vehicle Expenses
Smelt Mill Expenses
**Total Resources Expended**
**Net Incomings For The Year**
**Funds**
Balance Brought Forward
As at 1 January 2024
Balance Carried Forward
As at 31 December 2024|Note
1
2
3
4
5
6
7
8
9|**£**
**£**
2,643.22
10,200.00
20,399.89
24,358.79
17,321.00
6,729.67
81,652.57
61,205.79
19,331.61
31,498.51
112,035.91
-30,383.34
1,276,648.07
1,246,264.73
**2024**|**£**
**£**
3,324.08
2,844.00
48,536.40
229,275.01
9,362.67
3,592.83
296,934.99
65,395.22
24,496.11
14,361.89
104,253.22
192,681.77
1,083,966.30
1,276,648.07
**2023**|**£**
**£**
3,324.08
2,844.00
48,536.40
229,275.01
9,362.67
3,592.83
296,934.99
65,395.22
24,496.11
14,361.89
104,253.22
192,681.77
1,083,966.30
1,276,648.07
**2023**| |---|---|---|---|---| |||||296,934.99
104,253.22| |||||192,681.77| |||||1,083,966.30| |||||1,276,648.07| The notes on pages 8 to 11 form part of these accounts -4- ## **Bowland Pennine Mountain Rescue Team** ## **Balance Sheet 31 December 2024** |||**2024**|**2023**| |---|---|---|---| ||Note|**£**|**£**| |**Fixed Assets**|||| |Tangible Fixed Assets|10|781,283.45|769,294.74| |**Current Assets**|||| |Cash at Bank and in Hand|11|466,181.28|508,553.33| |||1,247,464.73|1,277,848.07| |**Liabilities**|||| |Amounts Falling Due Within One Year||1,200.00|1,200.00| |||1,246,264.73|976,550.08| |**Funds**|||| |Surplus / (Deficit) for the Year||-30,383.34|192,681.77| |Balance Brought Forward|||| |As at 1 January 2024||1,276,648.07|1,083,966.30| |||1,246,264.73|1,276,648.07| |Approved by the Committee|||| |and signed on its behalf|||| **C. Myerscough** Secretary Approved by the committee on 23rd April 2025 The notes on pages 6 to 11 form part of these accounts -5- ## **Bowland Pennine Mountain Rescue Team** ## **Notes to the Accounts For the year ended 31 December 2024** |**Note 1 -**
**Fund Raising**
Flag Days:
Chorley
Garstang
Clitheroe
Lancaster
Blackpool
Ormskirk
Collecting Boxes
**Note 2 -**
**Fell Races and Team Events**
Borrowdale Fell Race (Scafell Hotel)
Bowland Fell Runners
MTB Races
Fell Race
Team Events
Pennine Trails
3 Peaks Cycle Cross
**Note 3 -**
**Donations to the Team**
Donations Received|**2024**
**£**
405.28
843.90
588.85
464.17
0.00
0.00
2,302.20
341.02
2,643.22
1,100.00
0.00
400.00
300.00
0.00
1,000.00
7,400.00
10,200.00
20,399.89
20,399.89|**2023**
**£**
315.06
1,213.75
701.49
717.43
0.00
0.00| |---|---|---| |||2,947.73
376.35| |||3,324.08| |||1,150.00
425.00
350.00
302.00
0.00
600.00
17.00| |||2,844.00| |||48,536.40| |||48,536.40| due to anonymous donations via social media and online. We are extremely grateful for all donations received and would like to thank everybody that has donated to the team. -6- ## **Bowland Pennine Mountain Rescue Team** ## **Notes to the Accounts For the year ended 31 December 2024** |**Note 4 -**
**Other Income**
Subscriptions
Gift Aid
Tax refund - VAT reclaim
Sales of Personal and Safety Equipment
Lectures
Grants
Legacies
Local Council's
100 Club Donations
**Note 5 -**
**Smelt Mill Income**
Donations
Anonymous Donations
Other Income
Use of Smelt Mill
COVID Related Council Grant
**Note 6 -**
**Interest Received**
Royal Bank of Scotland (Team Deposit Account)
Scottish Widows (Team Deposit)
Nat West (Team Deposit)
Virgin (Smelt Mill)|**2024**
330.00
2,540.71
9,694.27
0.00
342.00
6,000.00
4,256.81
160.00
1,035.00
24,358.79
**2024**
620.00
620.00
16,701.00
0.00
17,321.00
**2024**
4,569.93
1,656.87
23.51
479.36
6,729.67|**2023**
375.00
2,905.93
13,142.51
386.02
886.45
5,500.00
200,724.10
5,355.00
0.00| |---|---|---| |||229,275.01| |||**2023**
683.67| |||683.67
8,679.00
0.00| |||9,362.67| |||**2023**
2,910.73
376.94
0.00
305.16| |||3,592.83| -7- ## **Bowland Pennine Mountain Rescue Team** ## **Notes to the Accounts For the year ended 31 December 2024** |**Note 7 -**
**Team Operational Expenses**
Water rates
Rates
Service charges
Rent - Cop Lane
Electric and gas
Repairs and security at Team bases
Insurance
Telephones, radio licence & message line
Postage (fund raising mail shot)
Printing, copying and stationery
Equipment repairs
Radio parts and equipment
Equipment Consumables
Consumables and medical stores
Training & exercise courses
SMS Texting
Protective clothing and attire
Legal
Web Design
Dog costs
Misc
D4H Subscription
Catering
Just Giving
Depreciation
**Note 8 -**
**Vehicle Expenses**
Fuel
Maintenance
Vehicle Insurance
Depreciation (Note 10)|**2024**
448.37
1,175.51
280.61
0.00
2,779.44
11,050.26
4,477.98
1,765.27
181.11
292.01
0.00
3,316.58
2,979.57
17,857.17
3,177.40
1,384.63
1,035.00
0.00
930.00
1,298.39
1,289.07
562.12
1,959.30
216.00
2,750.00
61,205.79
**2024**
3,495.60
5,356.89
2,987.89
7,491.28
19,331.66|**2023**
357.50
1,005.00
174.42
240.00
1,660.38
1,284.28
4,034.02
2,041.73
107.49
390.69
0.00
7,255.45
0.00
6,064.16
2,704.24
1,551.82
29,479.98
0.00
180.00
0.00
1,025.37
865.00
1,522.69
216.00
3,235.00| |---|---|---| |||65,395.22| |||**2023**
4,098.20
10,967.37
2,918.54
6,512.00| |||24,496.11| -8- ## **Bowland Pennine Mountain Rescue Team** ## **Notes to the Accounts For the year ended 31 December 2024** |**Note 9 -**
**Smelt Mill**
Electricity
Telephone
Rates
Insurance
Coal and logs
Catering and consumable stores
Activities and domestic equipment
Repairs and renewals
Propane
Heating oil
TV licence
Accountancy
Postage, printing and stationery
Fire safety checks
Electrical testing and repairs
Boiler service and repairs
MR challenge
Repairs and gas safety project
Depreciation - Note 10
Course Fees|**2024**
**2023**
2,419.91
2,460.86
339.35
236.04
270.46
248.48
981.00
1,315.20
633.25
383.25
1,481.88
489.22
1,240.92
0.00
3,946.51
2,776.95
2,096.61
814.00
1,356.13
768.37
159.00
159.00
1,200.00
1,200.00
4.89
0.00
586.44
639.69
875.67
1,936.58
570.20
544.19
1,154.83
0.00
12,181.46
0.00
0.00
0.00
0.00
320.00
31,498.51
14,291.83| |---|---| -9- ## **Bowland Pennine Mountain Rescue Team** ## **Notes to the Accounts** ## **For the year ended 31 December 2024** ## **Note 10 - Tangible Fixed Assets** |**Motor vehicles**
Mercedes Sprinter (MK05VDA)
Land Rover (X417XBV)
Land Rover (RX59FEG)
Minibus (YJ61NHM)
Land Rover Defender (YX63JZD)
Bike Trailer
Landrover (PN65 GAA)
Ifor Williams Trailer
Navara Pick-up (PN20TEU)
Transit Minibus (WM21 ZGL)
**Total Motor Vehicles**
**Properties**
Smelt Mill Training Centre
Unit 3 Creamery Industrial Estate
**Total for Properties**
**Other Fittings**
New Radios
Plant and Equipment
Fire Alarm
**Total for Other Fittings**
**Total Fixed Assets**|**Value As At**
**01/01/24**
**Addition**
**Depreciation**
**Disposal**
361.62
90.00
66.28
-3,933.72
4,000.00
309.56
77.00
449.26
112.00
1,378.45
345.00
34.30
9.00
2,974.64
744.00
916.34
229.00
13,044.38
3,261.00
0.00
26,230.00
6,558.00
**19,534.82**
**26,230.00**
**7,491.28**
**4,000.00**
501,971.99
229,451.14
**731,423.13**
**0.00**
**0.00**
**0.00**
12,574.25
1,886.00
5,708.86
856.00
53.68
8.00
**18,336.78**
**0.00**
**2,750.00**
**0.00**
**769,294.74**
**26,230.00**
**10,241.28**
**4,000.00**|**Value As At**
**31/12/24**| |---|---|---| |||271.62
0.00
232.56
337.26
1,033.45
25.30
2,230.64
687.34
9,783.38
19,672.00| |||**34,273.54**| |||501,971.99
229,451.14| |||**731,423.13**| |||10,688.25
4,852.86
45.68| |||**15,586.78**| |||**781,283.46**| -10- ## **Bowland Pennine Mountain Rescue Team** ## **Notes to the Accounts For the year ended 31 December 2024** ## **Note 11 - Cash at Bank and in Hand** |**Team**
RBS Current Account
RBS Deposit Account
Scottish Widows
Nat West Account
Nat West Savings Account
**Smelt Mill**
Virgin Current
Virgin Deposits
Cash in Hand
**Note 12 -**
**Reserves**
Free Reserves
Allocated Reserves|**£**
**£**
**£**
**£**
9,862.77
15,633.86
288,637.74
336,567.81
133,128.13
131,046.26
2,540.41
0.00
7,023.51
0.00
441,192.56
483,247.93
85.52
83.52
24,903.20
25,221.88
0.00
0.00
24,988.72
25,305.40
466,181.28
508,553.33
**2024**
**2023**
105,496.51
101,331.82
360,684.77
407,221.51
466,181.28
508,553.33
**2024**
**2023**|**£**
**£**
**£**
**£**
9,862.77
15,633.86
288,637.74
336,567.81
133,128.13
131,046.26
2,540.41
0.00
7,023.51
0.00
441,192.56
483,247.93
85.52
83.52
24,903.20
25,221.88
0.00
0.00
24,988.72
25,305.40
466,181.28
508,553.33
**2024**
**2023**
105,496.51
101,331.82
360,684.77
407,221.51
466,181.28
508,553.33
**2024**
**2023**| |---|---|---| |||508,553.33| |||**2023**
101,331.82
407,221.51| |||508,553.33| -11-