COMPANY REGISTRATION NUMBER.. N1631720 CHARITY REGISTRATION NUMBER: 106359 Community Rescue Service Limited Company Limited by Guarantee Unaudited Financial Statements 30 June 2023 CLAREMOUNT Chartered accountants 43 Clarendon Street Derry BT48 7ER AD64EFP4 2710612024 COMPANIES HOUSE A14
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Community Rescue Service Limited Company Limited by Guarantee Financial Statements Year ended 30 June 2023 Page Trustees, annual report (incorporating Ihe director's report) Independent auditor's report to the trustees Stalement of financial activities (including income and expenditure account) Stalement of financial position Statement of cash flows 10 Notes to the financial statements 11
Community Rescue Service Limited Company Limiied by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 30 June 2023 The trusiees, who are also the directors for the purposes of company law. present their report and the unaudited financial slaternents of Ihe charity for Ihe year ended 30 June 2023. Reference and adminlstratlve details Regigtered ¢harlty name Community Rescue Service Limited Charlty reglstrallon nurnber 106359 Company registrallon number N1631720 Prlneipal off ice and registered Kilcranny House offlce 21 Cranagh Road Coleraine BT51 3NN Antrirn The truslees Mr S Mccarry Mr R Patton Ms S Gibson Mr R Graham Mr C Whittake Audllor Mr G G Heaney Claremounl FM Limited Chartered accountants & Sialutory auditors 43 Clarendon Street Derry BT48 7ER Bankers AIB Meadow Bank Strand Road Derry
Community Rescue Service Limited Company Limited by Guarantee Trustees, Annual Report {Incorporatlng the Dlrector's Report) (¢ontlnu•d) Year ended 30 June 2023 Structure, governance and management Community Rescue Service is a privaie limited company managed by a Board of Directors which is responsible for the governance and management of the premises and equipment owned by the organisation lie.. insurance, maintenance. utilities) and ensuring that the income and property of CRS is applied solely towards the promotion of the objectives of the company. The Board of Directors includes the Regional Commander who is responsible for operational matters and lor the overall management of the Search and Rescue leams ol volunteers. Our organisaiion Carries out lis purposes through.. The provision of highly Irained specialisl land and waterborne search and rescue teams to assisl in the search and rescue of persons missing or endangered by accidenls or nalural hazards in the area ol benefit both independently and in association with the full emergency services and other slalutory and voluntary aid agencies. The provision and maintenance of apparatus, equlpmenl, vehicles and vessels for the saving of life and assistance of persons in distress within Ihe area of benefit. Advancing the educaiion of the public in all mailers relaling lo on land and inland water safety and awareness, waterborne rescue, first aid and the sale and appropriate use ot ouldoor environments. The provision of community safety ofticers to any location or event within the area of benefil where any statutory body or organiser requires, or Ihe Directors deem public safety to be at risk and to assist in any way possible to ensure the safety of the public. Oblectlves and octlvltles The primary objectives of the company are.. The relief of human suffering and distress from disaster on urban and rural low5and environs and on inland waiers The proteclion and preservation of health and the saving ot lives The advancement of education, conflict resolution and reconciliation in Northern Ireland and other countries {ie: the area of benefit) as the Directors may from time to time think fit The Charity's beneficiaries are the local community in Northern Ireland, ie.. Ihe general public and, in particular, those members of the public who are vulnerable through any form ol menlal or physical illness or at risk from themselves. The Charity provides support for both the vulnerable and their families. Strateg1¢ report The following seciions for achievernents and performance and linancial review form the Strategic report ol the charity. Achievements and performance The achievements and performance of the company are evidenced through the number of call-outs and searches and the number of intervenlions and preventions and also the number of rescued, found and returned to their families. Performance is also evidenced by the outcomes of the fundraising activities of our teams and ol the general public and the benefits are further evidenced by the number of public evenls SUPPOrted by the Charity. Financial review The net incoming resources for the period arnounled to £210,226 {2022 - £504.606). The company reserves at the year end were £1,423,96212022 £1,213,736) of which £1,069,110 is unrestricted funds. The trustees aim to have a reserve ol three to six months expenditure at any given lime. The full results are set out in the accounts which form part of this report.
Community Rescue Service Limited Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (conlinuedj Year ended 30 June 2023 Plans for future perlods Our plans are to continue and promote and expand our search and rescue activities by growing our teams and equipment and by increasing our lundraising aclivilies. Trustees, Responsibililies Stalemenl The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees, report and the tinancial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity Irustees to prepare financial statements for each year which give a true and fair view ol the state of aflairs of the charitable company and the incoming resources and application of resources. including the income and expenditure, for that period. In preparing these financial statements, Ihe trusiees are required to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP- make judgments and accounting estimates Ihat are reasonable and prudent. state whether applicable UK Accounting siandards have been followed, subject to any material departures disclosed and explalned in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate lo presume thal the charity will conlinue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy al any time the financial position of the charity and enable them lo ensure that the financial stalemenls comply with the Companies Act 2006. They are also responsible lor safeguarding the assels ol the charity and hence for taking reasonable steps for the prevention and deieclion of fraud and Olher irregularities. Audltor Each of Ihe persons who is a trustee at the date of approval of this report confirms that.. so lar as they are aware, there is no relevant audit information of which the charity's auditor is unaware: and they have taken all steps that they ought to have taken as a truslee to make themselves aware of any relevant audit information and to establish that the charily's auditor is aware ol that information. Small company provlslons This report has been prepared in accordance wilh the provisions applicable to companies entiiled to the small companies exemption. The trustees, annual report was approved on 24 June 2024 and signed on behalf of the board of trustees by.. /JLA Mr S Mccarry Trustee Mr R Patton Trusiee
Community Rescue Service Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Community Rescue Service Limited Year ended 30 June 2023 Oplnlon We have audited the financial statements of Community Rescue Services for the year ended 30 June 2023 which comprise the slatemenl of financial activities (including income and expenditure account), Statement of financial position, slalement of cash flows and the related noies, including a summary of significani accounting policies. The financial reporting framework that has been applied in Iheir preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic ol Ireland (United Kingdom Generally Accepied Accounting Practice}. This report is made solely to the charity's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audil work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullesl exleni permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's members as a body, for our audit work, for Ihis report, or for the opinions we have formed. In our opinion the financial statements,. give a true and fair view of the state of the charily's affalrs as at 30 June 2023 and of ils incoming resources and application of resources, including its income and expenditure, lor the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinlon We conducted our audil in accordance with International Standards on Auditing IUKI IISAS IUKI) and applicable law. Our responsibililies under Ihose standards are further described in the auditor's responsibilities for the audit of the linancial statements seclion of our report. We are independent of the charity in accordance with the ethical requirements that are relevanl to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe Ihat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relallng to golng concern In auditing the financial staiements, we have concluded that the trustees. use of the going concern basis of accounting in the preparalion of the financial statements is appropriate. Based on the work we have performed, we have not identilied any material uncertainties relating to evenis or conditions that, individually or collectively, may cast significant doubl on the company's ability to conlinue as a going concern for a period of at least 12 months from when the linancial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Community Rescue Service Limited Company Limited by Guarantee Independent Auditor's Report to the Members of Community Rescue Service Limited (continued) Year ended 30 June 2023 Other Information The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other informalion. Our opinion on the financial statements does not cover Ihe other information and, except to the extent othenvise explicitly slated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statemenls, our responsibility IS to read the Oiher information and, in doing so, consider whether the olher information is malerially inconsistent with the tinancial Slatements or our knowledge oblained in Ihe audit or otherwise appears to be malerially misstated. 11 we identify such material inconsistencies or apparent material misstatements, we are required to determine whether Ihere is a material misslalement in Ihe financial statements or a material misslalemenl of the other information. If, based on the work we have pertormed, we conclude that there is a material misstatement ol this other information, we are required to report that fact. We have nothing to report in this regard. Mailers on whlch we are requlrod to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have noi identified material misslaiements in the trustees, report. We have nothing lo report in respect ol the following matters in relation lo which the Charities Acl (Northern Ireland) 2008 requires us to report to you if, in our opinion.. the information given in the irustees, report is inconsistent in any material respect with the financial statements; or adequate accounting records have not been kept; or the financial statements are not in agreement with the accounting records and returns., or we have not received all the information and explanations we require for our audit. Responslbilitles of truslees As explained more fully in the tru51ees' respon5ibililies statement, Ihe trustees are responsible lor the preparation of the financial slalements and for being salisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of linancial staiements that are free from material misstatement, whether due to fraud or error. In preparing the financial stalemenls, the truslees are responsible for assessing the charily's ability to continue as a going concern, disclosing, as applicable, matters related 10 going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operalions, or have no realistic alternative but to do so.
Community Rescue Service Limited Company Limited by Guarantee Independent Auditor's Report lo the Members of Community Rescue Servlce Limiled (continued) Year ended 30 June 2023 Auditor's responslbililles lor Ihe audit of tho flnanclal Sialements Our objectives are to obtain reasonable assurance about whether Ihe financial Siatemenls as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report thai includes our opinion. Reasonable assurance is a high level ol assurance, but is nol a guaranlee thal an audil conducted in accordance with ISAS IUKI will always detect a material misstalemenl when it exists. Misstatements can arise from Iraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial stalemenls. Irregularilles, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, lo detect material misstatements in respect of irregularities. including fraud. The extent lo which our procedures are capable ol detecling irregularities, including fraud is detailed below. However, Ihe primary responsibility for the prevention and detection of fraud rests with boih management and those charged with governance of the chariiable company. We assessed the suscepiibility of the chariiable company's flnancial statements to material misstatement, including how fraud might occur, including evaluating management's incentives and opportunilies to manage earnings or influence the reported results. In common with all audits under ISAS {UK). we are required to perform specific procedures to respond 10 the risk of management override. As part of an audit in accordance with ISAS (UK), we exercise professional judgement and malnlain professional scepiicism throughout the audil. We also.. Identify and assess the risks of material misstatement of the financial Slatemenls. whether due to fraud or error, design and perform audit procedures responsive to those risks, and oblain audil evidence Ihal is sufficient and appropriate to provide a basis for our opinion. The risk ol not detecting a material missiaiemenl resulting from fraud is higher Ihan for one resulting Irom error, as Iraud may involve collusion, forgery. intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on Ihe etlectiveness ot the internal control. Enquire ol managemenl, those charged with governance and the Charity's solicitor around actual and polenlial liligalion and claims. Perform analytical procedures lo identify any unusual or unexpected relalionships that may indicate risks of Tnaterial misstaiemenl due to fraud. Review mlnutes of meetings ol those charged with governance. Evaluate the appropriateness of accounting policies used and Ihe reasonableness ol accounting estimates and related disclosures made by ihe trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or condilions ihat may casi significant doubt on the charily's ability to continue as a going concern. 11 we conclude thal a material uncertainty exists, we are required lo draw altenlion in our auditor's report lo the related disclosures in the financial statements or, if such disclosures are inadequate, lo modify our opinion. Our conclusions are based on the audil evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall preseniation, struclure and content of the flnanclal siatemenis, Includlng the disclosures. and whether Ihe financial statemenls represenl the underlying transactions and events in a manner thai achieves lair presentation.
Community Rescue Service Limited Company Llmited by Guarantee Independent Auditor's Report to the Members of Community Rescue Service Limited (continued) Year ended 30 June 2023 We communicate with those charged wilh governance regarding, among other matters, the planned scope and liming ol the audit and significant audit findings, including any significanl deficiencies in internal conlrol that we identify during our audit. Mr G G Heaney ( nior Slalutory Audltor) For and on behalt ol Clarernount FM Limited Chartered accounlanls & slatutory audltor¥ 43 Clarendon Street Derry Northern Ireland BT48 7ER 241h June 2024
Community Rescue Service Limited Company Limited by Guarantee Statement of Financial Activities {IncludSng Income and expendilure account) Year ended 30 June 2023 2023 Restricted funds Toial funds Total funds 2022 Unrestricted funds Note Income and endowmenls Donalions and legacies Total Income 585,094 73,440 658,534 906.446 585,094 73,440 658,534 906,446 Expendlture Expenditure on charitable activities Total expendllure 369,289 79,019 448,308 401,840 369,289 79,019 448,308 401,840 Net Income 215,805 15,579) 210.226 504,606 Transfers between funds 150,009 (150,009) Net movemenl In lunds 365,814 1155,588) 210,226 504,606 Reconclllatlon ol tunds Total funds brought forward Toial funds carrled forward 703,296 510,440 1,213,736 1,423,962 709,130 1,069,110 354,852 1,213,736 The statement of financial activities includes all gains and losses recognised in Ihe year. All income and expendilure derive from continuing activities, The noles on pages 1110 19 lorm part ol Ihese linanclal slatements.
Community Rescue Service Limited Company Limited by Guarantee Statement of Financial Position 30 June 2023 2023 2022 Note Flxed asseis Tangible fixed assets 11 669,242 657,562 Current assets Debtors Cash at bank and in hand 12 8,874 790,915 8,874 597,963 799,789 606.837 Credltors". amounts falling due withln one year Net current asselg 13 45,069 754,720 1,423,962 1,423,962 50.663 556,174 1,213,736 Total asseis less current Ilabililies Net asseis 1,213,736 Funds of Ihe charlty Restricted funds Unrestricted funds 354,852 1,069,110 1,423,962 510,440 703,296 Total charlty funds 15 1.213,736 For the year ending 30 June 2023 the charily was entitled to exemption from audll under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have nol required Ihe company to obtain an audit of its flnancial siatemenls lor the year in question in accordance with section 476., The directors acknowledge their responsibilities lor complying with the requirements of Ihe Act with respect io accounting records and the preparation ol financial statements. These financial siatemenls have been prepared in accordance with the provisions applicable to companies subjecl lo the small companies, regime. These financial statements were approved by the board of trustees and authorised lor issue on 24 June 2024, and are signed on behalf of the board by: Mr S M¢Carry Trustee Mr R Patton Trustee The noles on pages 11 to 19 form part of Ihese financial statements.
Community Rescue Service Limited Company Limited by Guarantee Statement of Cash Flows Year ended 30 June 2023 2023 2022 Cash flows from operatlng acllvllles Net income 210,226 504,606 Adjustments for.. Depreciation ol tangible fixed assets 174,239 197,661 Changes in.. Trade and other debtors Trade and other creditors (5,594) 378,871 378.871 {89,596) 612,671 Cash generated from operations Net cash from operaling activities 612,671 Cash flows Irom Invesiing actlvltles Purchase of tangible assets Net cash used in invesiing aciivities {185,919) (456,288} (185,919) {456,288) Net Increase In cash and cash equlvalents Cash and cash equlvalents al beginnlng ol year Cash and cash equlvalenls al end ot year 192,952 597,963 790,915 156,383 441,580 597,963 -1 The noles on pages 1110 19 lorm part of these financial statements.
Community Rescue Service Limited Company Limited by Guarantee Notes to the Financial Statements Year ended 30 June 2023 General information The charity is a public benefit entily and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered off ice is Kilcranny House. 21 Cranagh Road, Coleraine. BT513NN, Antrim. Staiemenl of compllance These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the siaiement ot Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charities SOFIP (FRS 102>1 and the Companies Aci 2006. Accounllng pollcles Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluallon ol certain tinancial assets and liabilities and investment properties measured al fair value through income or expendilure. The financial statements are prepared in sterling, which is the lunctional currency of the entity. Golng concern There are no rnaterial uncertainties about the charity's ability lo continue. Fund aceountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charily's purposes. Designated funds are unresiricted funds earmarked by the trustees for particular fulure project or commitmenl. Flestricted funds are subjected to reslriclion5 on their expenditure declared by the donor or through the terms of an appeal, and lall into one of two sub-classes: restricted income funds or endowment funds. -11.
Community Rescue Service Limited Company Limited by Guarantee Notes lo the Financlal Statements Icontinu•d) Year ended 30 June 2023 Accounting policies (continued) Incomlng resources All incoming resources are included in the statement of financial activities when entitlement has passed to Ihe charily; il is probable ihal the economic benefits associaied with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income Irom donations or grants is recognised when there is evidence of entitlement to the gift, receipl is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and enlitlemenl is esiablished. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case Ihe value is derived Irom the cost io the donor or the estimated resale value. Donated facilities and services are recognised in Ihe accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from conlracts tor the supply ol services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement lor il to be spent on a particular purpose and returned il unspent, in which case it may be regarded as restricted. Resourcos oxpended 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 ol the statement of financial activities to which it relates.. expenditure on raising funds includes the cosis of all lundraising activities, events, non-charilable trading activilies, and the sale ol donaled goods. expenditure on charitable activities includes all cosls Incurred by a charity in undertaking activities ihat further its charilable aims for the benetil of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charilabie aclivities, other expenditure includes all expenditure ihai is neither related to raising funds for the charity nor part of ils expenditure on charitable aciivilies. All costs are allocated lo expenditure calegories reflecting the use of Ihe resource. Direct costs attributable to a single activity are allocated directly to Ihat activily. Shared costs are apportioned between the activities they contribule lo on a reasonable. justifiable and consisienl basls. Tangible assets All fixed assets are initially recorded at cost. .12-
Community Rescue Service Limited Company Limited by Guarantee Notes to the Flnancial Statements {ntInued) Year ended 30 June 2023 Accountlng pollcles leonlinued) Depreclaiion Depreciation is calculated so as to write off Ihe cost or valuation of an asset, less its residual value, over the usetul economic lite of Ihai asset as lollows: Motor Vehicles Equipment Boats 200/0 Slraighl line 209/0 slraight line 10°/o Straighl line Impalrment of fixed assets A review for indicators of impairment is carried out at each reporting dale, 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 tor possible reversal at each reporting dale. For the purposes of impairment testing, when it Is not possible lo estimaie the recoverable amount of an individual asset, an estimate is made ol the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest idenlifiable group ot assets that includes the asset and generates cash inflows that largely independenl of the cash inflows from other asseis or groups of assets. For impairmenl testing of goodwill. the goodwill acquired in a business combination is, from Ihe acquisilion date, allocated io each of the cash-generating unils thai are expected to benefit from the synergies ol the combination, irrespective of whether other assets or liabilities of the charity are assigned lo those units. Flnanelal Inslruments A financial asset or a financial liability is recognised only when the charity becomes a paty to the contraclual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related Iransaction costs. Currenl assets and current liabilities are subsequently measured al Ihe cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can olherwise be measured reliably, Ihe investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value. unless paymenl for an asset is deferred beyond normal business terms or financed at a rate of interest thal is not a market rate, in which case the asset is measured at the presenl value ol the future payments discounted at a market rate of interesi for a similar debt instrument,
Community Rescue Service Limited Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 30 June 2023 Accounting pollcies {contlnued) Flnancial instruments Iconllnuad) Olher financial instruments are subsequently measured al fair value, wilh any changes recognised in the statement of financial activities, with the exception of hedging inslrumenis in a designated hedging relationship. Financial assets thal are measured at cost or amortised cost are reviewed for objective evidence ol impairment at the end of each reporting date. If there is objective evidence of impairment, an impairmenl loss is recognised under Ihe appropriate heading in the statement of financial activities in which the inilial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually signilicanl, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characleristics. Any reversals of impairment are recognised immediately, lo the exlent that the reversal does not result in a carrying amount of the financial asset thai exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmlled by guarantee The company is limited by guarantee and. therefore, there is no issued share capital. Oonallons and legacles Unresiricted Funds Restricted Total Funds Funds 2023 Donallons Donations Charity shop takings 322,372 261,727 322,372 261,727 Grants Grants receivable 995 73,440 74,435 585,094 73,440 658,534 Unrestricted Funds Restricted Total Funds Funds 2022 Donations Donations Charity shop takings 312,076 169,160 312,076 169,160 Grants Grants receivable 14,200 411,010 425,210 495,436 411,010 906,446 .14
Community Rescue Service Limited Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued} Year ended 30 June 2023 Expenditure on charllable actlvlties by fund iype Unrestricted Funds Restricled Total Funds Funds 2023 Wag8s and salaries Depreciation General Expenses Subscriptions Cleaning and consumables Facilitator fees Managemenl fees Heal and light Insurance Rent and rates Repairs and maintenance Membership fees and training Safety apparel and equipment Motor and fuel expenses Vehicle maintenance Boat expenses and repairs Volunteer expenses Evenl Costs Telephone and Internet Support costs 22.624 95,220 4,683 342 762 18,413 19,180 27,605 9,067 58,303 1,549 4,168 9,433 29,535 9,105 3,329 2,629 45,954 2,050 S,338 22,624 174.239 4,683 342 762 18,413 19,180 27,605 9,067 58,303 1,549 4.168 9,433 29,535 9,105 3,329 2,629 45.954 2,050 5,338 79.019 369,289 79,019 448,308 Unrestricted Funds Restricted Total Funds Funds 2022 Wages and salaries Deprecialion General Expenses Heal and light Insurance Renl and rates Membership lees and training Safely apparel and equipment Motor and fuel expenses Boat expenses and repairs Volunteer expenses Event Costs Support costs 25,244 96,449 851 10,068 7.482 57,318 7,240 11,014 50,561 7,648 5,854 15.456 5.443 25,244 197,661 851 10,068 7,482 57,318 7,240 11,014 50,561 7,648 5,854 15,456 5,443 101,212 300,628 101,212 401,840 -1
Community Rescue Service Limited Company Limited by Guarantee Notes to the Financial Statements {contlnuédJ Year ended 30 June 2023 Expenditure on charitable activltles by fund type Rescue Services Charity Shop Support Total fund Costs 2023 Wages and salaries Depreciation General Expenses Subscriptions Cleaning and consumables Facililalor fees Management fees Heat and light Insurance Rent and rates Repairs and mainlenance Membership fees and training Safety apparel and equipment Motor and fuel expenses Vehicle maintenance Boal expenses and repairs Telephone and Inlernet Volunteer expenses Event Costs Auditors remuneration Bank charges 22,624 22,624 174,239 4,683 342 762 18,413 19,180 27,605 9,067 58,303 1,549 4,168 9,433 29,535 9,105 3,329 2,050 2,629 45,954 2,400 2,938 174,239 4.683 342 762 18.413 19,180 19,323 1,800 58,303 8,282 7.267 1,549 4,168 9,433 29,535 9,105 3,329 2,050 2.629 45,954 2.400 2,938 316,299 126,671 5,338 488,308 Rescue Services Charity Shop Support Total tund Cos15 2022 Wages and salaries Depreciation General Expenses Heat and light Insurance Renl and rates Membership fees and training Safety apparel and equipment Motor and fuel expenses Boat expenses and repairs Volunteer expenses Evenl Costs Audiiors 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 7,048 748 57,318 7.240 11,014 50,561 7,648 5,854 15.456 2,400 468 2.575 300.185 96,212 5,443 401,840 -16-
Community Rescue Service Limited Company Limited by Guarantee Notes to the Financial Statements (eonllnued) Year ended 30 June 2023 Net income Net income is stated after chargingllcrediting)- 2023 2022 Depreciation of tangible lixed assets 174,239 197,661 Staff cosls The average head count of employees during ihe year was 1 12022: 1). The average number of full-time equivalent employees during the year is analysed as follows- 2023 No. 2022 No. Management and Admin staff No employee received employee benefits of more than £60,000 during the year {2022'. Nil). 10. Trustee remuneratlon and expenses No remuneration or other benefiis from employment with the charity or a related entity were received by the trustees. 11. Tanglble flxed asseis Land & Buildings Motor vehicles Rescue Boats Equipment Total Cost At 1 July 2022 Additions 790,823 73,470 864,293 386,976 235,228 1,413.027 99,449 185.919 486,425 235,228 1,598,946 13,000 At 30 June 2023 13,000 Depreclation At 1 July 2022 Charge lor the year At 30 June 2023 311,169 104,594 257,231 59,668 187,065 9,977 755.465 174,239 929,704 415,763 316,899 197,042 Carrying amounl At 30 June 2023 13.000 448,530 169,526 38.186 669,242 657.562 At 30 June 2022 479,654 129,745 48,163 -17-
Community Rescue Service Limited Company Limited by Guarantee Notes to the Flnanclal Statements (contlnu•d) Year ended 30 June 2023 12. Debtors 2023 2022 Other debtors 8,874 8,874 13. Crediiors: amoun1$ talling due wlthln one year 2023 2022 Accruals and deferred income Social securily and other taxes Credilors 4,800 360 39,909 2,400 531 47.732 45,069 50,663 14. Oeferred Income 2023 2022 At 1 July 2022 Amount released to income 95,000 {95,000) 95,000 {95,000) At 30 June 2023 15. Analysis of charllable funds Unresirlcted funds At 1 July 2022 Income Expenditure Transfer of funds At 30 June 2023 Unrestricted funds 703,296 585,094 (369,289) 150,009 1,069,110 Restrl¢ted funds At 1 July 2022 Income Expenditure Transfer of funds Al 30 June 2023 Restricted funds 510,440 73.440 (79,019) (150.009) 354,852 -18-
Community Rescue Service Limited Company Limited by Guarantee Notes to the Financial Statements (Gontinuod) Year ended 30 June 2023 16. Related Partles Mr Sean Mccarry is a founding member of the organisation and has acted as a directorltrustee of the company since incorporation in June 2015 The following transactions occurred during the year with associated companies-. Northern Ma Lld Payments to Northern Materials Handling Ltd lor services provided 8,629 iormie¢Marine Ltd Payments io siormiecmarlne Lld for services provided 2,503 Aurora ro Lld Payments to Aurorapro Ltd for equipment provided 19,160 Geeraff Ltd Payments to Geeraff Ltd for equipment provided 18,168 All relaled party transactions were carried out at arms length. The balances owed to related parties ai the year-end were as follows.. Mr Sean Mccarry (Seed funds) Northern Materials Handling Ltd siormtecmarine Ltd 15,000 1,589 23,320 These balances are included within creditors al note 13 to these financial statemenls. -1