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
#16

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