COMPANY REGISTRATION NUMBER.. N1631720 CHARITh REGISTRATION NUMBER: NIC106359 ')C6RE*TrZ* #117 ¢￿P￿rEs HOUSE COMMUNITY RESCUE SERVICE LIMITED Company Limited by Guarantee FINANCIAL STATEMENTS 30 June 2022 CLAREMOUNT FM LIMITED Chartered Accountants & Slalutory Auditors 43 Clarendon Street Derry BT48 7ER Community Rescue Service Limited Company Limited by Guarantee Financial Statements Year ended 30 June 2022 Page Trustees. annual report {incorporating the directorfs reFK)rt) IrKlependent audrtors's report to the trustees Stalemenl of financial activities (including income and expenditure account) Staiement of financial rM)Sition Statement of cashflows 10 Notes to the financial statements 11 Community Rescue Service Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Year ended 30 June 2022 The Iruslee5, who are also the director5 for the purposes of company law, present their report and Ihe unaudited financial 5talement5 of the charity the year ended 30 June 2022. Reference and administrative details Register•d charlty n*ne Community Rescue SeThTice L¥niled Charity registration number NIC106359 Company registratlon numb•r N1631720 Principal offi¢• and rg91st•i￿ Kikranry House offlc• 21 Cranagh Road Coleraine BT51 3NN Antrim The tru$tee$ Mr S Mccarry Mr R Patton Ms S Gib51)n Mr R Graham Mr C INhittaker Auditor Claremounl FM Limited Chartered accountants & siattjlory &*Jilors 43 Clarendon Streei Derry 8T48 7ER Bankers AIB Meadow Bank SiraTrJ Road Oerry 8T48 7TN Community Rescue Sorvlce Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (wnlints Year ended 30 June 2022 Structure. governance and rnanagement Community Rescue Service is a private limited c4)mpany managed by a Board of Oirectors which responsiblè for the governance and managemenl of the premises and equipment owned by the organbsalion lie.. insurance. mainlenance. ulilittsl and ensurirvJ thai the IThr￿e and property of CRS is applied solety l<)wards the promotion of the objectives of the Company. The Board of Directors includes the Regional Commander who is ￿sponsible for operational matters and for the overall management of the Search and Res(aJe team5 of volunleers. ()J or9anisalion Carries out its purp05eS Ihrough: The provision of highly trained specialist land and waterborne search and rescue leam5 to assisl in the search and rescue of persons missing or erKJangered by ?￿IdentS or natural haiards in the area of benefit both indeperKlenlly and in a55gcxalion with the fvll emergency services and other slalulory and voluntary aid agencies. The provBion and maintenance of apparalus, equipment, veh"¢les and vessels for the saving of lrfe and assistance of persons in distress Within the a￿a of benefit. Advancing the educat￿￿ of Ihe public in all matters relating lo on land and inland waier safety and awareness, Waterb￿ne rescue, first aid and the safe and apprOpr￿le use of outdoor environments. The provisiw of community Safety offws to any location or event within the area of bener where any slatulory or organiser require5, +y the DIr￿lOr5 deem public safely lo be at iisk and lo assist in any way possible lo errsure the safety of the public. Objectlvès and activitles The primary rtijeclives of company are: The relief of human suffering and distress from disaslw on urban and njral lO￿and env￿on8 and on inlarKI waters The piolection and preservation of he8￿h and the savirKJ of Irves The advancement of educaiK)n. confl￿1 resolulion and reconciliation in Northern Ireland and other countries {ie-. the area of benefit) as the Direclors may from lirne to lime think fil The Charws beneficiaries are the local commurnty in N(Ythem Ireland. ie.. ihe general publtc and, ift particular. Ihose members of the public are vulneratye thr¢xoh any form of menial or physi¢al dlness or al risk from themselves. The Charity [Y0v￿o5 suppcyt ior both vulnerable and tfroir families. Strategi¢ report The following seclions for achievements and perfofmarKe and fina￿la1 review t￿M Ihe slraleg report of Ihe charty. Achlevements and yrforman¢e The achievemenls and performa[￿ of the company are evide￿￿ through the number of Call￿ul$ and searches and the number of 1n1erventky￿ and prevenlKJn$ and also the number of rescued, found and returned lo Iheir families. PerformarKe is also eviden¢ed by the oul¢omes of the fundraising èctwilies of our teams and of the ge￿al public aThJ Ihe benefrts are further evidenced by the number of public events suppcrted by Ihe Charity. Flnanclal fft￿ew The nel incoming resources for the perKxJ amounted lo £504,fy)6. The company reserves al the year end were £1.213,73612021 £709.1301 of which £703,296 is unrestricted fvnd5. The Iruslees aim lo have a reserve of three 10 Six months expwKlilure at any given b'mo. The ful results are sel oul in accanls which frym part of th15 repjrt. Communlty Rescue Service Limiled Company Limiled by Guarantee Truslees, Annual Report (In¢orporaling ihe Dir•ctor's R¢porl) (conilnug&J Year ended 30 June 2022 Plans for lulure perlod$ I￿r plans a￿ to conb'nug afKI proffole and exparKI our search ar¥J iescue actiwlies ty growin9 our teams and equipmenl and by incieasing our furKlraising aclivitses. Trustees, Responslblllues Staternent The Iruslees. who are aLso threclors Icrf the purposos ol compary law. are responsble lor prepariTrJ the iruslees, repon and the financial siaieff*nls in accordance with ap￿1¢able law and Uniled Kingdom Accounting Slarulards (Uniied Kirodom Generally Accepted Accounling Piacknce). Company law requires Ihe chality truslees to prepare slalemenls Iw each year which gNe a true and lair view ol thè stale ol affJrs ol the charitabl8 company and the incoming resources and apPl￿tIon ol resources. inchJding the incOff￿ aThJ exp¢rKlilure. for that period. In preparirrtJ Ihese linarKial slalemenls. Ihe tW$lee$ are requi￿ 10: sekcl suit*Ae accounlry Oicies and then ath Ihem consistgntty.. obseThe the meihods and wimples in the aAYicable Chwiies SORP: make th￿jgments and accounling e51imales Ihal are reas¢ywbl8 and prudent.. slate whelfer applicable UK Aceounling Standa￿$ have been lollNed. subiecl lo ￿Y malerral departures disclosed explained in the linatKial S￿leMents. preparo the financial slatements on the going cown basis unl6s$ il is inappropriate lo presume Ihai the chafily will ￿n1￿u• in business. The Iruslees are re¥)onsble lor keeping adtsquaiè accountiNJ records Ihat are sullicienl lo show and explain Ihe charity's Iransactions a￿j disclose W￿1h reasonable a￿UraCY at any time the linartial p)silion ol the charity and enab￿ Ihem lo ensure that Ihe finaThial stslemenls Comply wilh the Companies Acl 2006. They are also resFongble lor saleguarding Ihe assets of thè eharity and herte for laking roasonable sleps l(w thè wevefi￿n a￿1 detection ol IraLKI and otheff irregulariliès. Audltor Each ol the persQns who 15 a Irusiee al ttr* dale ol aA)roval of this rep)rt confirms Ihat: $0 lar as they are aware. Ihere 15 no relevanl a￿AIt infomaiion ol T￿h￿b the chafivs audilor is unaware; and they have taken all steps Ihal they cwhl lo have laken as a Injslee lo rroke themsefve5 aware ol any relevant audit inlormatron aThJ lo esiablish that the chaiiry's audrtor is aware ol Ihal 1nlormat￿n. Small company provlslons This report has teen prepared in ￿0(darte wllh the provlsions to companSes entitled lo the small ¢ompanies exempiion. The Iruslees. annual repyl was apwoved ￿ 29 June 2023 aTrJ signed on behalf ol Ihe board ol Iruslees by: Mr S Mecairy Trusle• Alr R Patton Tru5t•e Community Rescue Service Limited Company Lirnited by Guarantee Independent Auditorfs Report to the Members of Community Rescue Service Limited Year ended 30 June 2022 Opinion We have audited the finarKxal statements of Comfflunity Rescue SeTrices for the year ended 30 June 2022 which comprise the slalemenl of financ￿1 aclivilies {indvding income and expenditure account>, statement of finartial posffion. stalemeni of cash flows and the relaled noles, including a summary of signikanl accwnliro WI￿leS. The financial rewYlin9 framewiwk that has ￿en applied in Iheir preparalion is applicable law and United KirKJdom Accounling Standards, including FRS 102 The Financial Rewrting sta￿lard aPF4icable in Ihe UK and Republic d Ireland (United Kiro(k¥n Generally Accepted Accovnling Praclicel. This report is made soldy lo the charitls members. as a LKxly, in accordance with chapter 3 of part 16 ol the CoMpan￿S Acl 2Crf)6. Our audfi work has been undertaken so that we M￿jh1 state lo the charty's members those matters we are required lo stale to them in an aLKlilorfs report and for no other purpose. To Ihe fullest extent permitted by law. we do rK)t accept or assume responsibility lo anyone other than the charity and Ihe charity's members as a b(Mty, for our audit work. fci this ￿pty1. or fcf the opinion5 we have fO￿led. In our opIn￿)n the fina￿la1 slatements= give a true and fair view of the state of the chariws affairs as at 30 June 2022 and of ils incoming resources and apph"ealion of reS(mJr￿s. its I￿)me and expeThJittKe, for the year Ihen ended- have been properfy ￿eWed in aCC￿dance with United Kil￿ Generalty Accepted Accounling pract￿e.. have been wepared in aCcrydar￿ wlh Ihe requirements of Ihe COMP￿leS Act 20￿. Basis for opinion We conducted our audit in accordance with Intemat￿naI Standards on Auditing IUKI IISAS (UK)) and 8pplicable law. Our respongbililtes under Ih)se slarKJafds are furlher described in the audilorfs feswnsibilities for the audit of the financkql slalements sec1￿￿ of our rekwyt. We a￿ independent of the charily in accordance wilh elhical reqU1￿Men1$ Ihat a￿ ￿e¥an{ lo ￿r audit of the financial slalements in Ihe VK. inclLKling Ihe FRC'S Eth￿1 StarHlard. and have luifilled our other ethical reswnsibilities in accordance wlh these requirements. We believe Ihal the audil evidence we have obtsined is sUffiC￿nI apwopriale to provKle a basis for (yJr (¥¥nion. Conclusions rèlating to going conc•m We have nothing to rep)rt in rest*d of the frAlo%*ing matlefs in ￿￿10n lo ￿1¢h the ISAS {UK) require us to reKWt to you wlve". Ihe trustees. use of Ihe going concern basis of accounlirKJ in the preparation of the fina￿la1 slalements is not apwopriate,. or Ihe Iruslees have nol dtsdosed in the financial 5ts1emenls any ideniffjed maierk41 uncertainties Ihat may cast s￿n￿leanI doubl aboul the charl￿S ability lo continue lo adopl the going concem basis of accounting f(￿ a period of al leasl iwelve months Irom the dale when the financial slalements are author￿ed for issue. Community Rescue Service Limited Company Limited by Guarantee Independent Auditor's Report to the M•m￿rS of Community Rescue Service Limited (continued) Year ended 30 Jun• 2022 Olher Infonnatlon The olher InfomiatKsn comprtses the in1(￿allOn indvded in Ihe annual reW, olher than the financial 51alemenls our auditor's report I￿e0n. The direGt¢)r5 are resEKJnsible for the other informats'on. Our opinion on Ihe financial statemen15 doe5 not cover the other infomialion and. except lo exlent otherwise explicilty 51aled in our repm, we do noi express any form of assurance co￿luS￿ln Ihereon. In connection with our audit ol the financial statements, our re5wnsibdity is lo read the other inforfflation and. in doing so. consider whether Ihe other inf(Thation 1$ maleiially ineonsislenl with Ihe financpal slalements or wr knowledge obtained in the audrt or olheThvise appears lo be materialty misstsled. W we identify such rnaterial inconsistencies e¢ apparent malerial missiaiements. we are required lo delerrnine Nthether there is a materk71 misslalernenl in Ihe firtan¢ial slalemenls or a material misstalemeni of the olhef infom)alion. If, based on Ihe vrt>rk we have performed, we condude that ihere is a m3lero1 misslalement of Ihis other information. we are required lo report that fact. We have nothing lo repLvl in this regard. Matters on which we are requlred to report by exceplion In the IKJhl of Ihe knowledge and urKlèrsianding of the chanty and ils environmenl oblained in Ihe Course ol Ihe audit, w8 have not 1dentrf￿Y material misstatements in the Iruslees. rem. We have nothing lo report in resFecl of folk>wing matter5 in rel*KJn 10 WWI the Charities Acl {Northern Ireland) 2008 requires us lo rep￿ lo you if. in our opin¢￿.. the information gNen in the trusiees. reFKXt ts irthn&stent in any material respect wrth Ihe financial stalemenls. of adequale accowlting records have noi been kept: ihe financial sialernents are not in agreement with the ac(>￿bng reoyds arKI returns.. or we have noi received al Ihe inf0m￿th.0n and exrlanaliors we requye fN our audit. Responsibilities of Irustees As eXplai￿d more fulty in tho trustees. respOn￿bIlItIeS stslement, trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and fty su¢h internal ¢onlrol as the truslees delefmine is necessary lo enabk Ihe preparats.on of financial statements that are free from material misslalemenl. whether Oue lo fraud or errc*. In preparing the finan¢i* slalemenls. the trusiees are responsible for assessing the ¢hafill$ ability lo ¢onlinue as a going concern, disclosin9. as applicable, mallers rdated to going Concern and using the going wi¢ern basis ol acc(MJnlirYJ unless the trustees either intend lo ￿quIdate Ihe charity or to ¢ea$e operatlQn5. or have no realist￿ allernalive bul lo do so. Community Rescue Servlce Llmited Company Limited by Guarantee Independent Auditorfs Report to the Members of Community Rescue Service Limited (continued) Year ended 30 June 2022 Audilor's responsibilities for th8 audil of th8 financial slatements Our objectives are lo obtain reaSona￿e assurance about whether the financial 5talemenls as a whole are free from malerral misslatemenl, whether due to fraud or error. aTrd lo issue an auditor's report that indude5 Qur opini¢y). Reasoriable a55urance is a hoh level of assurance, bul is nol a guarantee that an audit ¢c)nducled in ￿cordanCe wlh ISAS {UK) will always delecl a material misslalement when il exists. Misslalemenls can arise from fraud or err(x and are ￿nSIdered material if. individually or in I aggre9ale, Ihey coultj reason8￿Y be expected lo inlluence Ihe ec¥•nomi¢ decisions ol users taken on the basis of Ihese financial slalements. Irregularilies. including fraud. a￿ instances of rnn-cOmp￿ka￿e wilh laws and regulations. We deslgn procedures in line wilh our reswnsibilities, outlined above. to delecl malerial mi5$1alemenls in respect of irregularil*s, includin9 fraud. The exlenl lo wh￿h our procedures are capable of delecling irregularities. including fraud is detailed below. However. Ihe primary responsibility k)r the prevention and deleclion of fraud rests with l)oth management and those charged with governance of the charitsble company. We assessed the susceptibility of the chariiable ¢ompany'$ financial stslemenls to material misslalemenl, including how fraud mighl occur. Ir￿l￿alr￿ evaluating management's incentives armj opwrtunilies to manage earning$ or inlluérte ihe rewted results. In common with all audits under ISAS {UKI, w? are required to perform Specif￿ pl¢￿e¢￿e5 to respond to the risk of management overrth. As part of an audit in accordance wilh ISAS IUK), we exercise professional I￿gement and maintain professional sceptic￿M Ihroughwl the audrt. We also-. Idenlfy and assess the riqks of malerval misslaterneni of the financial stalemenls. whether due to fraud or error, design and perform atKlit w¢xedures resp)nsive to those risks, and obtain audit evidence Ihat is sufficient and appfoprrale lo provide a basis for our opinh?n. The risk of not detecting a material misslalement resullin9 from fraud i8 htgher than for one re5ulling from error, as fraud may involve collusK)n. forsery. inlenlional omissions. mi5representalion5, or the oveffide of internal control. Obtain an understanding of intemal control relevant lo Ihe audit in order lo design audtt proce(Sufes that are approprN?le in the circumstances. t￿1 not for the pursxjse of expressing an opinion on the effectiveness ol Ihe inlemal control. Enquire of management. those charged with governan￿ and the Charty's solictior around actu81 and potential lil￿allon a￿1 cLgims. Perform analytical pr(Kedures to identify any unusual or unexpe¢led relationshi>s that may indicate risks of material misstalemenl due lo fraud_ Review minutes of meetings of those charged wlh wvernance. Evaluale approprialeness of accounting use(J and the reasonableness of accounting eslimales and relaled disdosures made by the trustees. Conclude on the approprialeness of the Iruslees. use of the going concern basis of awounling and. based on Ihe audit eviderKe oblaii*d. whether a malerr41 uncertainty exists related lo events or conditions Ihal may casl S￿3n￿lCanl doubl on Ihe charity's ability lo continue as a going concern. 11 we condude Ihal a material urKertainty exssts. we are required to draw attenlN)n in our auditor's report lo the related dtscbsures in the financial slalemenls or. rf such disclosures are inadequate. lo modify our opinion. Our condusions are based on the audit evidence obtained up lo the d81e of our audilor's re[￿. However. future events or conditions may cause the charity to ¢ease lo continue as a g¢ing concem. Evaluale the overall presentation. strucbjre and content of the financial slatemenls. irtlud*i9 the disclosures. arKI whether Ihe financ￿1 statements represent urKlerlying Iian5aclions and everts in a manner Ihal achwes fair presentat￿n. Community Rescue Service Limited Company Limitsd by Guarantee Independent Auditorfs Report to the Members of Community Rescue Service Limited (continued) Year ended 30 June 2022 Vle communicate with those charged with governarte regarth"ng, among Olher matters. the planned scope and liming of the and sunificanl audit findings, includin9 any &gnificanl de[￿EnCieS In intèrnal control that we idenh.fy during our audit IJ Mr G G Heaney {Senior sta￿l0ry Auditor) For and on behall ol Clavemount FM Limited Charteied a¢¢ountsnts & $tstutory audllors 43 Clarendon Street Derry Northern Ireland BT48 7ER 29" June 2023 Community Rescue Service Limited Company Llmlted by Guarantee ststement of Financial Activities (including Income and expend5ture account) Year ended 30 June 2022 2022 ResIr￿ted funds Tolal funds 2021 UnresI￿ted funds Total funds Income and endowments Donations and legacbes Other irKome 495.436 411.010 906,446 438,357 7,692 446.049 Total Income 495,436 411.010 906,446 Expendlture Expendilure on charilatje aclivrtie5 Total •xpenditur¢ 300.628 101,212 401,840 229,496 300,628 101,212 401,840 229,496 in¢ome and net movemenl in funds 194,808 309,798 $04,606 216,553 R•¢on¢iliation of funds Total funds trxoughl forward Total funds urried forward 508,488 200,642 709.130 492,577 703.296 510,440 1213,736 709,130 The slaternent of finan¢ial a¢kn"vil*s includes al gains arKI losses recogni5ed in the year. l income and expenditure derive frtm) conti￿Ing activr(￿. Community Rescue Service Limited Company Limiled by Guarantee Statement of Financial Position 30 June 2022 2022 2021 Flxed assets Tangible lixed asseis 13 657.562 398.935 Current assets Deblois Cash al bank aThJ in harnl 14 8.874 597.963 8,87S 441.580 606,837 450.455 Creditors: amounts lalling due within one year Ngl current assets 15 50,663 140,260 556.174 1,213.736 310,195 709,130 Tolal assets less current liabilities Funds ol Ihe charily Reslricie¢J lunds Unreslricled lunds 510,440 703.296 200,642 508,488 Total charity lunds 16 1.213.736 709.130 These financial statemenis were approved ty the board ot trustees and aulhorised lor issue on 29th June 2023, and are signed on behalf ol the board by.. Mr S Mccarry Tru$ie• Mr R Patton Ttustee Company reglstratlon rmmnber: N1631720 The noles on pges 11 to 19 fomi part ol these Ilnancial statements. Community Rescue Service Limited Company Limited by Guarantee Statement of Cash Flows 30 June 2022 2022 2021 Cash flows from op•ratlng actffivltiès Nel IF)come {Expendilurel 504.606 216.553 Adjuslments for.. Depreciation of tsrwJible fixed assets 197.661 109,353 Changes in." Trade and other deblofs Trade and other creditors (89.596) {69.091) Cash generated from operations 612.671 256,815 Net Gash from operaling acts'viltes 612.671 256.815 Cash flows from investing activiti•s Purchase of tangible assets (456.288) {69,512) Not ¢ash used in irw•$ting aelivilies (456.2881 {69.512) Cash Ilows from finan¢ing Net ifi¢rèasè in eash and cash •qulval•nts Cash and cash •quival•nts at b•glnnlng of year 156.383 441,580 187.303 254.277 Cash and cash equlvalents at end of year 597.963 441.580 -11 Community ResGue Service Limited Company Limited by Guarantee Notes io the Financial Statements Year ended 30 June 2022 General information The charity 1$ a public benefit ￿trtY and a private wnpany limited by guarantee. registered in Nwihern Ireland and a registered charty in Northern Ireland. The addre55 of Ihe registered office is Kil¢Yanny House. 21 Crarogh Road. Cderar*. BT51 3NN. Antrim. Statement of Compliance These finanual slalemenls have been prepared in compliance wilh FRS 102. The Financial Reportiro StaThJard applicabte in the UK a￿1 the Republic of Ireland., the Slalemenl ol Recommended F¥aclice ap￿1￿ble to charities preparirs their ac¢ounls in accordance wrth Ihe Finawal RtsF)CKting Standard appluble in the UK and ReWbI￿ of Ireland (FRS 1021 (Charities SORP (FRS 102)) and the Companies ALI 21NJ6. Accounting policies Basis of preparation The financial statements have been prepared on the historKal cosl basis, as rnryjffied by Ihe revalualDn of certain financial assets and liabililies and inveslrnenl tYopertie5 rneasured al fair value through income crf expendrture. The financial stslements ae prepared in sterling. which is the funclional cwrency of the enlty. Going concem There are no malefia uncertainties about the 1*arit￿$ abilty lo contbwe. Fund accounting Unreslncled funds are avadable use al the diSCre￿n of the trustees 10 furth￿ any of the charity's Wr￿￿es. Destgnated funds are unreslrided funds earmarked by the tru$leos for path.￿lar fijiure woiecl or ¢ommilmenl. Reslricled funds are subJ"ecled lo restriclions on Iheir expenditure dedared by don￿ or Ihrough the terms of an appeal. and fall into one of two sub-classes: restricted irume lunds or endowment furKIs. 11 Community Rescue Service Limited Company Limit•d by Guarante• Notes to the Financial Statements (con11n￿￿) Year •nd•d 30 June 2022 Accounling policies (conUnu•d) Incorning resources All incoming resour¢e5 are induded in Ihe slatement of finawal aclTriilies when enlitlemenl ha$ passed to the charity,. il is pwobable Ihal the ec(mmK benefils assiKiated with the Iransaelw)n vrill flow lo Ihe ¢harity and amount can be reliably measured. The Idlowing specifie policies are applied lo partiwlar calegories rf income.. in¢ome dOr￿￿'on$ or grani$ is rewnise(I when there is evhJen¢e of enlillernenl to the gift. re¢eipl is wc*)atAe and ils amrwnl can be measured reliably. leg• incorne 15 recowrsed receipt ts probable and enlillement ts eslablisherj. income from (k>naled wls is Mea￿ed at ihe fa* value of Ihe gO￿lS unless Ihis 1$ impractical lo measure reliably. in whth case the value is derived from the cost lo the donor or the eslimaled resale value. Donated facilities and services are recognised in the accounls when feceived rf the Value can be reliabty measured. No amounts are included f the contribJlion of gerwal volunteers. income from Contr￿$ for the sUP￿Y of SerV￿eS is recognised wrth the delivery of the ¢onlra¢led servti. Thbs is dassified as unrestrtcled funds un￿S Ihere is 3 conlraclual requirement for it lo be spenl on a parli￿￿81 purpose aThJ returned rf unspenl. in v4hich case il may be regarded as restr￿ted. Resources expended Expenditure is re¢ognisei1 on an acuuals basis as a liability is inojrred. Expenditur8 indudgs any VAT which cannot be fvlly recovered. is daS$rf￿1 U￿jer heading5 01 the $lal¢ment of financial activities lo wh￿h it relates- expendilufe on raising lunds irKludes cosls of all fiJrthisir4J a￿l¥ll1e$, events. non*haritsble trading activilies, and th? sale of donated 9X￿$. expenditure on actNlies indu(ies al costs incurred by a chafity in undertaking actNilies Ihal further its charitable aims for Ihe benefii of ils benefickqries. induding those support cosls and COSIS relating to Il* govern￿Ce of charity appOrt￿ned lo charitable actNilies. other expendilwe ir￿￿KIeS alt experKJrtwe that is neil1￿[ rela1￿ to raising funds for the charity r¥)r part of its expendilure on charilable aclivitES. AJI costs are all(Kaled lo expeTrJiture calegories reflecli(wJ Ihe use of resour¢¢. Direct costs attribula￿e lo a sirole activity are allocated direcuy lo Ihal acts"¥ity. Shared costs are apwtioned betsveen the activities they contribule lo on a reasonable, juslifBtAe and consislenl basis. Tanglble assets All fixed assels are initially recorded at cost. .12- Community Rescue Service Limited Company Llmlted by Guarantee Notes to the Financial Statements Ir¢>nllnu•dJ Year ended 30 June 2022 Accountlng policies {cothu803 Depreciation Deprecialion is calculated so as lo write off the cost or valuation of an asset. less its le5￿U¥l value, over the useful econc¥ni¢ lrfe of that asset as follows.. Motor Vehicles Equipment Boats 20% slrarghl line 20% straight line 10% straight li Impalrrn￿l of fixfjd assets A roview for indicators of impairment is carrbed oul * ea¢h reporting dale, wlth the recoverable amount bein9 eslimaled where such indicaiots exist. Where the carrying value exceeds the recoverable amount. the assel ts irnpaired a¢¢ordingly. Prior impairments are also reviewed for possible reversal ai eath ￿PortIng dale. For the wrposes of impainnent teslry. when it is not pjssible to estimate the recovefable amount of an individual asset, an estimate i8 made of the recoverable amount of the eash-gerteraiing unil to which the asset belongs. The cash-generaling unil is the smallest Klentifiable group of assets that indudes the asset and generates cash infflows that large independent of the cash infiows from other assets or syoups of asseis. For impairment lesling of gcodwll, Ihe goothvill acquired in a business combination is, from the acquisition dale, allocated lo each of the ¢ash*eneraling units that are expected lo benefit from the synergies of the combination. irrespective of whelhtr other assets or liabilit￿$ of the charity are assigr￿d to those units. Financial instruments A financ￿1 assei or a financial liability is recogntsed only when the chanty becomes a paty 10 the ¢ontra¢lual provisions of the instrument. Bast¢ financial Instruments are initialy recognised al t1￿ ￿0￿nI receivable Of payable includin9 any related transaction costs. Current a55els and current lia￿litIeS are subsequently measured at the cash or other corBideralion expected to be paid or received and not discounted. Debt instruments are subsequenuy measured al arnortised cosl. Where investments in sha￿$ are publicty traded or their fair value can otherwise be measured relk4bly, the investment ￿ svb5equentW ffleasured al fair valve with changes in fair value reCOgn￿ed in Income and expenditure. Al olher suth investments a￿ subsequendy measured at cost less impairment. Other financial instDJmenls. induding derivalive$, are tnilially fecognised at fair value. unless payment for an asset is deferred beyorKI normal business lemis or financed al a rate of interest Ihal is not a market rate. in which case assei ts measured al the present value of the lulure payments discounted at a market rate of intwesi for a Sim￿ar debi instrument. 13- Community Rescue Service Limlted Company Limited by Guarantee Notes to the Financial Statements Year ended 30 June 2022 Accountin9 policies (eoftiintM Finar•clal Instruments Iw?thu•oy Olher fInar￿la1 inslruments are subsequenty rneasured al fair value. with any changes recognised in the slalemenl of financk4 aclivthie5. the eXcept￿)n of hedging instruments in a designated hedging rdalionship. Financial assets that are measured at cosl ￿ anKKti8ed cost are reVI￿d for objective eviden of impairment al the end of each reporti￿ date. If lI￿re is obJ"eclNe evidence of impaimienl, an impairment loss is recognised uThJer the apwopriate heajing in the statement of financial actwities in which the initial gain was recogni5ed. For all equity instruments regardless ol signifKance. and thher financial assets that are individually significant. these a￿ assessed individually lor impairment. Other financial assets a either assessed indivKlually ￿ grouped on the basis of similar uedit risk ¢hara¢ieristi¢s. Any reversals of impairrrent are recognised immediately. to the exlenl that the reversal does not result in a carrying amount of the financial a55el that excee(is what the carrying amount would have been had the impaimienl not r*ev￿$1Y been recognised. Limited by guarantee The company ts limited by guarantee arffl. therefcrfe. there is no issued share capital. Donations and 1•9acl•s Unrestricted FurKIs Reslricted Total Funds Funds 2022 Donations Donations Ch¥ity shop takings 312,076 169,160 312,076 169,160 Grants Grants receNable 14.200 411,010 411,010 425,210 906.446 495.436 Unrestr￿ted FuThts Reslricied Total Funds FLJnds 2021 Donations Donations Charity shop lakings 220.968 154.198 220,968 154.198 Grants Grants receivable 63,191 63,191 375.166 63,191 438.357 Community Rescue Service Llmited Company Limited by Guarant•e Notes to the Financlal Statements (¢onthJu•OJ Year ended 30 June 2022 i)ther income Restricled Totsl Funds Funds 2022 Restricted Total Funds FurKIs 2021 Covtd Job Relent￿n Scheme Grants 7,69Z 7.692 Ex￿ndItUTe on charllable actlvitles by fund lype Uffeslitled Funds Reslricled Total Funds Fun(Is 2022 Wages and salaries Deprecialion General Expenses Heat and light Insurance Rent and fates Membership fees aNJ training Safety appard and equipmert Motor and fuel expenses Boat expenses and repa V￿Unteer expenses Event Cosls Support costs 25.244 96.449 851 10.068 7,482 S7.318 7.240 11.014 50,561 25.244 197.661 851 10.068 7.482 57.318 7.240 11.014 50,561 7.648 5.854 101.212 ]:.] 15.456 5.443 15.456 5,443 300.628 101,212 401.840 u￿trICted Funds Resiricled Total Funds Funds 2021 Wages and Salaries Depreualion General Expenses Heat and light Insurance Rent and rales Membership fees and training Safety appard and equipmenl Moior and fuel exper Boat expenses and repairs Support ¢os 19.120 90.566 4.421 8.714 5,415 23.094 6.652 19,120 109,353 4,421 8,714 5.415 23.094 6.652 5,846 18,787 ]-.] 41.722 3.125 2.034 41.722 3.125 2.034 210,709 18.787 229.496 15- Community Rescue Service Lirnited Company Limited by Guarantee Notes to the Financial Statements (conth Year ended 30 June 2022 Expenditure on charitable xtivities by activty type Rescue Services Charity Str Support Total fund Cos15 2022 Wages arKI salaries Deprecial￿n General Expenses Heal and I￿h1 Insurance Rent and rates Membership fees traning Safely appard and equipment Molor aTrJ fuel expenses Boal expenses and reparJ Volunteer expense5 Event Costs Aud￿Or$ remuneration Professional fees Bank charges 25,244 25.244 197.661 851 10,068 7.482 57.318 7.240 11.014 50.561 7.648 5.854 15.456 2.400 468 2.575 197,661 851 3.020 6.734 57.318 7.240 11.014 50.561 7.648 75,456 2.400 2,575 300,185 96,212 S.443 401.840 Rescue Services Charity Slw)p Suppcrt Total fund Cosls 2021 Wages and salaries Depre¢￿tIOn Gener￿ Expenses Heal and light Insurance Rent and rales Membership fees WKI traning Safety apparel and equipment Motor armj fuel expenses Boat expenses and ￿pa¥S Bank Charges 19,120 19.120 109.353 4.421 8.714 5.415 23.094 6.652 5.846 41,722 3.125 2,034 109.353 4.421 2.614 5.41S 6,11M) 23,094 6.652 5.846 41.722 3.125 2.034 179.148 48,314 2.034 229.496 Community Rescue Service Llmited Company Limited by Guarantee Notes to the Financial Statements Year ended 30 June 2022 Not incom• Nel income is stated after chargIn91{cred￿.ng}'. 2022 2021 oep￿C1at1On of tangible fixed assets 197.661 109.352 10. Auditors, r¢mun¢ration Yearto Year lo 30 Jun 22 30 Jun 21 Fees payable to the Auditor f(Y: Audil of the financial slalemerts 2.*100 Preparation of finanGial statements 2.400 11. Staff costs The lotal staff o)sls and emkloyee benefrts for the reporting perw)d are ￿alysed as lollows: 2022 2021 Wa9es and salaries 25.244 19.120 The aver4e head count of emF4oyees duriThJ the year was 1 (2021: 1). The average number of full-lime equivalent eM￿oYeeS during the year is analysed as follows: 2022 2021 Management and Admin No ernployee ￿1Ved emF4oyee beneffts of rnre than £60.(MXI during the year {2021.' Nil). All other operations arKJ Surf￿ seNres are carried out by vcAu)teers. -17- Community Rescue Service Limited Company Limited by Guarantse Notes to the Flnancial Statements Year ended 30 June 2022 12. Truste• remuneratl¢)n and ￿p•￿98$ No remunera1￿ or other benefits from enwoyment with Ihe charity (Y a rdated entity were received by the tnJslee$. 13. Tangiblo fixed assets vehides Equipment Boats Total Cost At 1 July 2021 Additions 235.837 415.8 376.237 344,665 956,739 456,288 At 30 June 2022 651,637 416.725 344,665 1.413.027 Dépreeiation Al 1 July 2021 Charge fer the ye At 30 Junè 2022 191.2S3 119.916 311.169 190.313 66.918 176.238 10.827 SS7.804 197.661 257.231 187.065 755,465 Cawrying afflount At 30 June 2022 340.468 159.494 157.6(Kl 657.562 At 30 June 2021 44.$84 185,924 168,427 398.935 14. Debtors 2022 2021 Oiher deblors 8.874 8,875 15. Cr•ditors: amounts falling due within one year 2022 2021 Accruals and deferred wKome Social security and other taxes Creditors $31 47.732 393 139,867 140,260 50.663 .1 Community Rescue Service Limited Company Lirnbted by Guarantee Notes to the Financial Statements { Year ended 30 June 2022 16. Anatysls of charftable funds Unrestrict¢d funds At Income Expenditure 30 June 2022 1 Juty 2021 Unrostitle