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2023-03-31-accounts

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Company registration number: NI621484 Charity registration number: 1003960

Mourne Mountain Rescue Team

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2023

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5 to 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 14

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Reference and Administrative Details

Charity Registration Number 1003960

Company Registration Number NI621484

The charity is incorporated in Northern Ireland.

Registered Office 50A Main Street Newcastle Co Down BT33 0AD Independent Examiner KPS Accountants Limited 50A Main Street Newcastle Co Down BT33 0AD

Page 1

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).

Objectives and activities

Objects and aims

To relieve the suffering and distress of persons injured or in danger of injury through accident or natural hazard particularly in the area of the Mournes but elsewhere if necessary.

To educate and inform the public concerning safety and rescue in mountainous and other outdoor environments.

Objectives, strategies and activities

The team was involved in 63 incidents over the year peaking in the summer months. The majority of incidents involved lower leg injuries. The team are highly trained ensuring all team members are competent and confident in dealing with injured persons. Team members put in 1,620 hours of effort directly assisting people in difficulty on the hill. This figure is more than doubled if training and administration hours were included.

Financial review

Principal funding sources

The principal funding sources are grants and donations.

Plans for future periods

Aims and key objectives for future periods

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have. The level of unrestricted reserves that the charity has continued to build are as follows;

General Purpose Fund - this is a fund where the charity is accumulating funds to help build their new base. Lidl Northern Ireland has been given the green light to proceed with plans to develop a new state-of-the-art store in Newcastle, County Down. The new store, which will be located at Shan Slieve Drive and Bryansford Road, at the foot of the Mourne Mountains, will also provide our team the space it needs to develop a new facility, future-proofing the organisation and its ability to continue providing a lifesaving service.

Page 2

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Trustees' Report

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees:

Charles McRobert Jeremy Purdy Kyle Harron Neville Watson Malcolm Brian Andrew McKee Nicholas McCrickard Patrick McCartan Ian McCracken Martin McMullan Ronan McBride (appointed 5 October 2022) Samantha McNeilly (appointed 1 March 2023) Paul McCartan (appointed 5 October 2022)

Structure, governance and management

Nature of governing document

The charity is controlled by its governing document, Articles of Association, and constitutes a limited company by guarantee, as defined by the Companies Act 2006.

Statement of trustees' responsibilities

The trustees (who are also the directors of Mourne Mountain Rescue Team for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Page 3

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Trustees' Report

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 11 October 2023 and signed on its behalf by:

S McNeilly 26/10/2023 15:41:28 ......................................... Samantha McNeilly Trustee

Page 4

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Independent Examiner's Report to the trustees of Mourne Mountain Rescue Team ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

• follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and

Basis of independent examiner's report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included 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 charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006

  2. That the accounts do not accord with those accounting records

  3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities 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

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Page 5

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Independent Examiner's Report to the trustees of Mourne Mountain Rescue Team ('the Company')

Independent examiner’s statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Kps 30/10/2023 14:06:21 KPS

...................................... KPS Accountants Limited

50A Main Street Newcastle Co Down BT33 0AD

11 October 2023

Page 6

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Restricted Total
funds funds 2023
Note £ £ £
Income and Endowments from:
Donations and legacies 2 79,438 - 79,438
Total income 79,438 - 79,438
Expenditure on:
Raising funds (1,685) - (1,685)
Charitable activities (49,812) (19,127) (68,939)
Total expenditure (51,497) (19,127) (70,624)
Net income/(expenditure) 27,941 (19,127) 8,814
Net movement in funds 27,941 (19,127) 8,814
Reconciliation of funds
Total funds brought forward 588,970 179,490 768,460
Total funds carried forward 9 616,911 160,363 777,274
Unrestricted Restricted Total
funds funds 2022
Note £ £ £
Income and Endowments from:
Donations and legacies 2 105,759 206,671 312,430
Total income 105,759 206,671 312,430
Expenditure on:
Raising funds (1,642) - (1,642)
Charitable activities (83,210) (27,181) (110,391)
Total expenditure (84,852) (27,181) (112,033)
Net income 20,907 179,490 200,397
Net movement in funds 20,907 179,490 200,397
Reconciliation of funds
Total funds brought forward 568,063 - 568,063
Total funds carried forward 9 588,970 179,490 768,460

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 9.

The notes on pages 9 to 14 form an integral part of these financial statements. Page 7

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

(Registration number: NI621484) Balance Sheet as at 31 March 2023

2023 2022
Note £ £
Fixed assets
Tangible assets 4 216,920 308,311
Current assets
Stocks 5 1,000 1,344
Debtors 6 - 206,671
Cash at bank and in hand 7 567,301 325,605
568,301 533,620
Creditors: Amounts falling due within one year 8 (7,947) (76,712)
Net current assets 560,354 456,908
Total assets less current liabilities 777,274 765,219
Creditors: Amounts falling due after more than one year - 3,241
Net assets 777,274 768,460
Funds of the charity:
Restricted income funds
Restricted funds 160,363 179,490
Unrestricted income funds
Unrestricted funds 616,911 588,970
Total funds 9 777,274 768,460

The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 11 October 2023 and signed on their behalf by:

M Brian S McNeilly 26/10/2023 16:18:57 26/10/2023 15:41:28 ......................................... ......................................... Malcolm Brian Samantha McNeilly Trustee Trustee

The notes on pages 9 to 14 form an integral part of these financial statements. Page 8

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Notes to the Financial Statements for the Year Ended 31 March 2023

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Mourne Mountain Rescue Team meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Page 9

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Notes to the Financial Statements for the Year Ended 31 March 2023

Asset class Depreciation method and rate Plant & Machinery 20% straight line Motor Vehicles 10% straight line

Stock

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2 Income from donations and legacies

2
Income from donations and legacies
Unrestricted
funds Restricted Total
General funds funds
£ £ £
Donations and legacies;
Donations from individuals 2,324 - 2,324
Legacies 13,500 - 13,500
Gift aid reclaimed 3,022 - 3,022
Regular giving and capital donations 58,152 - 58,152
Total for 2023 76,998 - 76,998
Total for 2022 105,759 206,671 312,430

Page 10

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Notes to the Financial Statements for the Year Ended 31 March 2023

3 Trustees remuneration and expenses

During the year the charity reimbursed expenses of £884 to trustees (2022: £332)

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

4 Tangible fixed assets

4
Tangible fixed assets
Furniture and Motor
equipment vehicles Total
£ £ £
Cost
At 1 April 2022 143,284 408,139 551,423
Additions 775 - 775
Disposals (589) (44,775) (45,364)
At 31 March 2023 143,470 363,364 506,834
Depreciation
At 1 April 2022 104,215 138,897 243,112
Charge for the year 13,820 32,980 46,800
At 31 March 2023 118,035 171,877 289,912
Net book value
At 31 March 2023 25,435 191,487 216,922
At 31 March 2022 39,069 269,242 308,311

Page 11

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Notes to the Financial Statements for the Year Ended 31 March 2023

5 Stock

5 Stock
2023 2022
£ £
Stocks 1,000 1,344
6 Debtors
2023 2022
£ £
Other debtors - 206,671
7 Cash and cash equivalents
2023 2022
£ £
Cash on hand 1 1
Cash at bank 567,300 325,604
567,301 325,605
8 Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors - 68,831
VAT grant repayable 7,011 7,011
Accruals 936 870
7,947 76,712

Page 12

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Notes to the Financial Statements for the Year Ended 31 March 2023

9 Funds

9
Funds
Balance at 1 Incoming Resources Balance at 31
April 2022 resources expended March 2023
£ £ £ £
Unrestricted funds
General 588,970 79,438 (51,497) 616,911
Restricted funds 179,490 - (19,127) 160,363
Total funds 768,460 79,438 (70,624) 777,274
Balance at 1 Incoming Resources Balance at 31
April 2021 resources expended March 2022
£ £ £ £
Unrestricted funds
General 568,063 105,759 (84,852) 588,970
Restricted funds - 206,671 (27,181) 179,490
Total funds 568,063 312,430 (112,033) 768,460
10 Analysis of net assets between funds
Unrestricted Total funds
funds at 31 March
General 2023
£ £
Tangible fixed assets 216,922 216,922
Current assets 568,301 568,301
Current liabilities (7,947) (7,947)
Total net assets 777,276 777,276
Unrestricted Total funds
funds Restricted at 31 March
General funds 2022
£ £ £
Tangible fixed assets 308,311 - 308,311
Current assets 326,949 206,671 533,620
Current liabilities (76,712) - (76,712)
Creditors over 1 year 3,241 - 3,241
Total net assets 561,789 206,671 768,460

Page 13

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Notes to the Financial Statements for the Year Ended 31 March 2023

11 Analysis of net funds

11 Analysis of net funds
At 1 April At 31 March
2022 2023
£ £
Cash at bank and in hand 325,605 325,605
Net debt 325,605 325,605
At 1 April At 31 March
2021 2022
£ £
Cash at bank and in hand 442,981 442,981
Net debt 442,981 442,981

12 Related party transactions

During the year the charity made the following related party transactions:

Trustee Jeremy Purdy is related to Nettl of Lurgan who provided the charity with goods/services to the value of £804.16.At the balance sheet date the amount due to/from Jeremy Purdy was £Nil (2022 - £Nil).

Page 14

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Statement of Financial Activities by fund for the Year Ended 31 March 2023

Unrestricted Funds

Unrestricted Funds
Total Total
Unrestricted Unrestricted
Funds Funds
2023 2022
£ £
Income and Endowments from:
Donations and legacies 79,438 105,759
Total income 79,438 105,759
Expenditure on:
Raising funds (1,685) (1,642)
Charitable activities (49,812) (83,210)
Total expenditure (51,497) (84,852)
Net income 27,941 20,907
Net movement in funds 27,941 20,907
Reconciliation of funds
Total funds brought forward 588,970 568,063
Total funds carried forward 616,911 588,970

This page does not form part of the statutory financial statements. Page 15

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Statement of Financial Activities by fund for the Year Ended 31 March 2023

Restricted Funds

Restricted Funds
Total Total
Restricted Restricted
Funds Funds
2023 2022
£ £
Income and Endowments from:
Donations and legacies - 206,671
Total income - 206,671
Expenditure on:
Charitable activities (19,127) (27,181)
Total expenditure (19,127) (27,181)
Net (expenditure)/income (19,127) 179,490
Net movement in funds (19,127) 179,490
Reconciliation of funds
Total funds brought forward 179,490 -
Total funds carried forward 160,363 179,490

This page does not form part of the statutory financial statements. Page 16

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Total Total
2023 2022
£ £
Income and Endowments from:
Donations and legacies (analysed below) 79,438 312,430
Total income 79,438 312,430
Expenditure on:
Raising funds (analysed below) (1,685) (1,642)
Charitable activities (analysed below) (68,939) (110,391)
Total expenditure (70,624) (112,033)
Net income 8,814 200,397
Net movement in funds 8,814 200,397
Reconciliation of funds
Total funds brought forward 768,460 568,063
Total funds carried forward 777,274 768,460

This page does not form part of the statutory financial statements. Page 17

E-Sign ID: 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Mourne Mountain Rescue Team

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Total Total
2023 2022
£ £
Donations and legacies
Donations 58,152 84,247
Grants - 206,671
Grants 13,500 13,000
Merchandise sales 2,324 7,907
Gift Aid tax reclaimed 3,022 -
Deposit Account Interest 2,440 605
79,438 312,430
Raising funds
Opening stock (1,344) (1,500)
Direct costs (1,341) (1,486)
Closing stock 1,000 1,344
(1,685) (1,642)
Charitable activities
Purchases - (25,100)
Purchases 1,737 (31,989)
Training (940) (788)
Insurance (1,773) (1,710)
Telephone and fax (1,090) (1,075)
Sundry expenses (5,561) (2,542)
Motor expenses (3,673) (5,214)
Fundraising & marketing (812) (2,116)
Accountancy fees (1,227) (1,170)
Legal and professional fees (8,681) (6,372)
Bank charges (119) (118)
Depreciation of plant and machinery (4,539) (757)
Depreciation of plant and machinery (9,280) (11,195)
Depreciation of motor vehicles (14,588) (1,324)
Depreciation of motor vehicles (18,393) (18,921)
(68,939) (110,391)

This page does not form part of the statutory financial statements. Page 18

This Document has been Signed with a secure electronic signature via E-Sign.

Envelope Details

Title MMRT Accounts 31.03.2023
Author KPS (info@kpsca.co.uk)
Envelope Created on Thu, 26 Oct 2023 13:05:11
Envelope ID 64e561e1-86d9-49ba-be3e-c0780ebfcaa7

Document Details

Title MMRT Financial Statements 31.03.2023
Digital Fingerprint 28e40f19-2614-491f-bb10-d84d8e834ca3

Document Signers Scan/Click the QR Code to view signature information

Name Malcolm Brian
Email chairman@mournemrt.org
Status SIGNEDat Thu, 26 Oct 2023 16:18:57 BST(+0100)
Signature Fingerprint abbe6f7a-a926-4680-a8d3-266fc9074856
Name Samantha McNeilly
Email treasurer@mournemrt.org
Status SIGNEDat Thu, 26 Oct 2023 15:41:28 BST(+0100)
Signature Fingerprint 00fe51e0-8ca8-45cc-a954-e7083e3bac3d
Name KPS
Email info@kpsca.co.uk
Status SIGNEDat Mon, 30 Oct 2023 14:06:21 GMT(+0000)
Signature Fingerprint f6a1965d-cfc4-4e1c-b95b-26a60ef88fce

Document History

Mon, 30 Oct 2023 14:06:22 KPS Signed the Document (IP: 151.2.214.200) Thu, 26 Oct 2023 16:18:58 Malcolm Brian Signed the Document (IP: 86.128.35.184) Thu, 26 Oct 2023 15:41:28 Samantha McNeilly Signed the Document (IP: 81.153.245.78)

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