COMPANY REGISTRATION NUMBER: NI631720 CHARITY REGISTRATION NUMBER: 106359
Community Rescue Service Limited Company Limited by Guarantee Unaudited Financial Statements 30 June 2024
CLAREMOUNT
Chartered Accountants 43 Clarendon Street Derry BT48 7ER
Community Rescue Service Limited
Company Limited by Guarantee
Financial Statements
Year ended 30 June 2024
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent examiner's report to the trustees | 4 |
| Statement of financial activities (including income and | |
| expenditure account) | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 |
Community Rescue Service Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 30 June 2024
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 June 2024.
Reference and administrative details
Registered charity name Community Rescue Service Limited Charity registration number 106359 Company registration number NI631720 Principal office and registered Kilcranny House office 21 Cranagh Road Coleraine BT51 3NN Antrim The trustees Mr S McCarry Mr R Patton Ms S Gibson Mr R Graham Mr C Whittaker Independent examiner Mr K McCauley Claremount Chartered Accountants 43 Clarendon Street Derry BT48 7ER
Structure, governance and management
Community Rescue Service is a private 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 (ie: 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 for the overall management of the Search and Rescue teams of volunteers. Our organisation carries out its purposes through:
-
The provision of highly trained specialist land and waterborne search and rescue teams to assist in the search and rescue of persons missing or endangered by accidents or natural hazards in the area of benefit both independently and in association with the full emergency services and other statutory and voluntary aid agencies
-
The provision and maintenance of apparatus, equipment, vehicles and vessels for the saving of life and assistance of persons in distress within the area of benefit
-
Advancing the education of the public in all matters relating to on land and inland water safety and awareness, waterborne rescue, first aid and the safe and appropriate use of outdoor environments.
-
The provision of community safety officers to any location or event within the area of benefit where any statutory body or organiser requires, or the Directors deem public safety to be at risk and to assist in any way possible to ensure the safety of the public
- 1 -
Community Rescue Service Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 June 2024
Objectives and activities
The primary objectives of the company are:
-
The relief of human suffering and distress from disaster on urban and rural lowland environs and on inland waters.
-
The protection and preservation of health and the saving of 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: the general public and, in particular, those members of the public who are vulnerable through any form of mental or physical illness or at risk from themselves. The Charity provides support for both the vulnerable and their families.
Achievements and performance
The achievements and performance of the company are evidenced through the number of call-outs and searches and the number of interventions 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 of the general public and the benefits are further evidenced by the number of public events supported by the Charity.
Financial review
The net outcoming resources for the period amounted to (£12,002) (2023 - incoming £210,226). The outgoing company reserves at the year end were £1,411,960 (2023 - £1,423,962) of which £1,090,290 is unrestricted funds. The trustees aim to have a reserve of three to six months expenditure at any given time.
The full results are set out in the accounts which form part of this report.
Plans for future periods
Our plans are to continue and promote and expand our search and rescue activities by growing our teams and equipment and by increasing our fundraising activities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
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Community Rescue Service Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 June 2024
The trustees' annual report was approved on 02 April 2025 and signed on behalf of the board of trustees by:
___ _______
Mr S McCarry Mr R Patton Trustee Trustee
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Community Rescue Service Limited
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Community Rescue Service Limited
Year ended 30 June 2024
I report to the trustees on my examination of the financial statements of Community Rescue Service Limited ('the charity') for the year ended 30 June 2024.
Responsibilities and basis of report
As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of Charities Act (Northern Ireland) 2008 (the ‘2008 Act’) and the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
-
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Mr K McCauley Claremount Chartered Accountants 43 Clarendon Street Derry BT48 7ER
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Community Rescue Service Limited
Company Limited by Guarantee
Statement of Financial Activities (including income and expenditure account)
Year ended 30 June 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 5 | 419,030 | 75,650 | 494,680 | 658,534 |
| ───────── | ──────── | ───────── | ───────── | ||
| Total income | 419,030 | 75,650 | 494,680 | 658,534 | |
| ═════════ | ════════ | ═════════ | ═════════ | ||
| Expenditure | |||||
| Expenditure on charitable activities | 6,7 | 397,850 | 108,832 | 506,682 | 448,308 |
| ───────── | ───────── | ───────── | ───────── | ||
| Total expenditure | 397,850 | 108,832 | 506,682 | 448,308 | |
| ═════════ | ═════════ | ═════════ | ═════════ | ||
| ───────── | ───────── | ───────── | ───────── | ||
| Net (expenditure)/income and net | |||||
| movement in funds | 21,180 | (33,182) | (12,002) | 210,226 | |
| ═════════ | ═════════ | ═════════ | ═════════ | ||
| Reconciliation of funds | |||||
| Total funds brought forward | 1,069,110 | 354,852 | 1,423,962 | 1,213,736 | |
| ───────── | ───────── | ──────────── | ──────────── | ||
| Total funds carried forward | 1,090,290 ═════════ |
321,670 ═════════ |
1,411,960 ════════════ |
1,423,962 ════════════ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 7 to 14 form part of these financial statements.
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Community Rescue Service Limited
Company Limited by Guarantee
Statement of Financial Position
30 June 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 11 | 671,724 | 669,242 |
| Current assets | |||
| Debtors | 12 | 8,922 | 8,874 |
| Cash at bank and in hand | 754,616 | 790,915 | |
| ───────── | ───────── | ||
| 763,538 | 799,789 | ||
| Creditors: amounts falling due within one year | 13 | 23,302 | 45,069 |
| ───────── | ───────── | ||
| Net current assets | 740,236 | 754,720 | |
| ──────────── | ──────────── | ||
| Total assets less current liabilities | 1,411,960 | 1,423,962 | |
| ──────────── | ──────────── | ||
| Net assets | 1,411,960 | 1,423,962 | |
| ════════════ | ════════════ | ||
| Funds of the charity | |||
| Restricted funds | 321,670 | 354,852 | |
| Unrestricted funds | 1,090,290 | 1,069,110 | |
| ──────────── | ──────────── | ||
| Total charity funds | 15 | 1,411,960 ════════════ |
1,423,962 ════════════ |
For the year ending 30 June 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 02 April 2025, and are signed on behalf of the board by:
___ ______
Mr S McCarry Trustee
Mr R Patton Trustee
The notes on pages 7 to 14 form part of these financial statements.
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Community Rescue Service Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 June 2024
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Kilcranny House, 21 Cranagh Road, Coleraine, BT51 3NN, Antrim.
2. Statement of compliance
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 Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Community Rescue Service Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 June 2024
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated 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 from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
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 of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.
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Community Rescue Service Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 June 2024
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Motor Vehicles - 20% straight line Equipment - 20% straight line Boats - 10% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, 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 for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
Current assets and current liabilities are subsequently measured at the 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 otherwise be measured reliably, the 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 payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
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Community Rescue Service Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 June 2024
3. Accounting policies (continued)
Financial instruments (continued)
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The company is limited by guarantee and, therefore, there is no issued share capital.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Donations | |||
| Donations & fundraising activities | 212,340 | – | 212,340 |
| Charity shop takings | 206,690 | – | 206,690 |
| Grants | |||
| Grants receivable | – | 75,650 | 75,650 |
| ───────── | ──────── | ───────── | |
| 419,030 | 75,650 | 494,680 | |
| ═════════ | ════════ | ═════════ | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Donations | |||
| Donations & fundraising activities | 322,372 | – | 322,372 |
| Charity shop takings | 261,727 | – | 261,727 |
| Grants | |||
| Grants receivable | 995 | 73,440 | 74,435 |
| ───────── | ──────── | ───────── | |
| 585,094 | 73,440 | 658,534 | |
| ═════════ | ════════ | ═════════ |
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Community Rescue Service Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 June 2024
6. Expenditure on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2024 | |
| £ | £ | £ | |
| Wages and salaries | 16,760 | 36,200 | 52,960 |
| Depreciation | 110,978 | 72,632 | 183,610 |
| General Expenses | 3,100 | – | 3,100 |
| Subscriptions | 610 | – | 610 |
| Cleaning and consumables | 107 | – | 107 |
| Facilitator fees | 28,735 | – | 28,735 |
| Management fees | 6,600 | – | 6,600 |
| Heat and light | 23,632 | – | 23,632 |
| Insurance | 9,204 | – | 9,204 |
| Rent and rates | 38,068 | – | 38,068 |
| Repairs and maintenance | 9,822 | – | 9,822 |
| Membership fees and training | 539 | – | 539 |
| Safety apparel and equipment | 2,232 | – | 2,232 |
| Motor and fuel expenses | 39,250 | – | 39,250 |
| Vehicle maintenance | 5,679 | – | 5,679 |
| Boat expenses and repairs | 21,795 | – | 21,795 |
| Volunteer expenses | 1,532 | – | 1,532 |
| Event Costs | 71,407 | – | 71,407 |
| Telephone and Internet | 2,341 | – | 2,341 |
| Support costs | 5,459 | – | 5,459 |
| ───────── | ───────── | ───────── | |
| 397,850 | 108,832 | 506,682 | |
| ═════════ | ═════════ | ═════════ |
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Wages and salaries | 22,624 | – | 22,624 |
| Depreciation | 95,220 | 79,019 | 174,239 |
| General Expenses | 4,683 | – | 4,683 |
| Subscriptions | 342 | – | 342 |
| Cleaning and consumables | 762 | – | 762 |
| Facilitator fees | 18,413 | – | 18,413 |
| Management fees | 19,180 | – | 19,180 |
| Heat and light | 27,605 | – | 27,605 |
| Insurance | 9,067 | – | 9,067 |
| Rent and rates | 58,303 | – | 58,303 |
| Repairs and maintenance | 1,549 | – | 1,549 |
| Membership fees and training | 4,168 | – | 4,168 |
| Safety apparel and equipment | 9,433 | – | 9,433 |
| Motor and fuel expenses | 29,535 | – | 29,535 |
| Vehicle maintenance | 9,105 | – | 9,105 |
| Boat expenses and repairs | 3,329 | – | 3,329 |
| Volunteer expenses | 2,629 | – | 2,629 |
| Event Costs | 45,954 | – | 45,954 |
| Telephone and Internet | 2,050 | – | 2,050 |
| Support costs | 5,338 | – | 5,338 |
| ───────── | ───────── | ───────── | |
| 369,289 | 79,019 | 448,308 | |
| ═════════ | ═════════ | ═════════ |
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Community Rescue Service Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 June 2024
7. Expenditure on charitable activities by activity type
| Rescue | Total fund | |||
|---|---|---|---|---|
| Services | Charity Shop | Support Costs | 2024 | |
| £ | £ | £ | ||
| Wages and salaries | – | 52,960 | – | 52,960 |
| Depreciation | 183,610 | – | – | 183,610 |
| General Expenses | 3,100 | – | – | 3,100 |
| Subscriptions | 610 | – | – | 610 |
| Cleaning and consumables | – | 107 | – | 107 |
| Facilitator fees | 28,735 | – | – | 28,735 |
| Management fees | 6,600 | – | – | 6,600 |
| Heat and light | 7,090 | 16,542 | – | 23,632 |
| Insurance | 7,304 | 1,900 | – | 9,204 |
| Rent and rates | – | 38,068 | – | 38,068 |
| Repairs and maintenance | 9,822 | – | – | 9,822 |
| Membership fees and training | 539 | – | – | 539 |
| Safety apparel and equipment | 2,232 | – | – | 2,232 |
| Motor and fuel expenses | 39,250 | – | – | 39,250 |
| Vehicle maintenance | 5,679 | – | – | 5,679 |
| Boat expenses and repairs | 21,795 | – | – | 21,795 |
| Telephone and Internet | – | 2,341 | – | 2,341 |
| Volunteer expenses | – | 1,532 | – | 1,532 |
| Event Costs | 71,407 | – | – | 71,407 |
| Professional fees | – | – | 2,460 | 2,460 |
| Bank charges | – | – | 2,999 | 2,999 |
| ─────── | ───────────────────────── | |||
| 387,773 | 113,450 | 5,459 | 506,682 | |
| ═════════ | ═══════ | ═════════ | ═════════ | |
| Rescue | Total fund | |||
| Services | Charity Shop | Support Costs | 2023 | |
| £ | £ | £ | £ | |
| Wages and salaries | – | 22,624 | – | 22,624 |
| Depreciation | 174,239 | – | – | 174,239 |
| General Expenses | 4,683 | – | – | 4,683 |
| Subscriptions | 342 | – | – | 342 |
| Cleaning and consumables | – | 762 | – | 762 |
| Facilitator fees | 18,413 | – | – | 18,413 |
| Management fees | – | 19,180 | – | 19,180 |
| Heat and light | 8,282 | 19,323 | – | 27,605 |
| Insurance | 7,267 | 1,800 | – | 9,067 |
| Rent and rates | – | 58,303 | – | 58,303 |
| Repairs and maintenance | 1,549 | – | – | 1,549 |
| Membership fees and training | 4,168 | – | – | 4,168 |
| Safety apparel and equipment | 9,433 | – | – | 9,433 |
| Motor and fuel expenses | 29,535 | – | – | 29,535 |
| Vehicle maintenance | 9,105 | – | – | 9,105 |
| Boat expenses and repairs | 3,329 | – | – | 3,329 |
| Telephone and Internet | – | 2,050 | – | 2,050 |
| Volunteer expenses | – | 2,629 | – | 2,629 |
| Event Costs | 45,954 | – | – | 45,954 |
| Auditors remuneration | – | – | 2,400 | 2,400 |
| Bank charges | – | – | 2,938 | 2,938 |
| ─────── | ───────────────────────── | |||
| 316,299 | 126,671 | 5,338 | 488,308 | |
| ═════════ | ═══════ | ═════════ | ═════════ |
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Community Rescue Service Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 June 2024
8. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets | 183,610 ═════════ |
174,239 ═════════ |
9. Staff costs
The average head count of employees during the year was 1 (2023: 1). The average number of full-time equivalent employees during the year is analysed as follows:
2024 2023 No. No. Management and Admin staff 2 1 ════ ════
No employee received employee benefits of more than £60,000 during the year (2023: Nil).
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
11. Tangible fixed assets
| Land and | Motor | ||||
|---|---|---|---|---|---|
| buildings | vehicles | Equipment | Boats | Total | |
| £ | £ | £ | £ | £ | |
| Cost | |||||
| At 1 July 2023 | 13,000 | 864,293 | 486,425 | 235,228 | 1,598,946 |
| Additions | – | 6,100 | 19,328 | 160,664 | 186,092 |
| ──────── | ───────── | ───────── | ───────── | ──────────── | |
| At 30 June 2024 | 13,000 | 870,393 | 505,753 | 395,892 | 1,785,038 |
| ════════ | ═════════ | ═════════ | ═════════ | ════════════ | |
| Depreciation | |||||
| At 1 July 2023 | – | 413,128 | 319,534 | 197,042 | 929,704 |
| Charge for the year | – | 92,660 | 69,148 | 21,802 | 183,610 |
| ──────── | ───────── | ───────── | ───────── | ──────────── | |
| At 30 June 2024 | – | 505,788 | 388,682 | 218,844 | 1,113,314 |
| ════════ | ═════════ | ═════════ | ═════════ | ════════════ | |
| Carrying amount | |||||
| At 30 June 2024 | 13,000 | 364,605 | 117,071 | 177,048 | 671,724 |
| ════════ | ═════════ | ═════════ | ═════════ | ════════════ | |
| At 30 June 2023 | 13,000 | 451,165 | 166,891 | 38,186 | 669,242 |
| ════════ | ═════════ | ═════════ | ═════════ | ════════════ |
- 13 -
Community Rescue Service Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 30 June 2024
| 12. | Debtors | ||
|---|---|---|---|
| 2024 | 2023 | ||
| £ | £ | ||
| Other debtors | 8,922 | 8,874 | |
| ═══════ | ═══════ | ||
| 13. | Creditors: amounts falling due within one year | ||
| 2024 | 2023 | ||
| £ | £ | ||
| Accruals and deferred income | 4,800 | 4,800 | |
| Social security and other taxes | – | 360 | |
| Creditors | 18,502 | 39,909 | |
| ──────── | ──────── | ||
| 23,302 | 45,069 | ||
| ════════ | ════════ | ||
| 14. | Deferred income | ||
| 2024 | 2023 | ||
| £ | £ | ||
| At 1 July 2023 | 95,000 | 95,000 | |
| Amount released to income | (95,000) | (95,000) | |
| ──────── | ──────── | ||
| At 30 June 2024 | – | – | |
| ════════ | ════════ |
15. Analysis of charitable funds Unrestricted funds
| Unrestricted funds | |||||
|---|---|---|---|---|---|
| At | |||||
| At 1 July 2023 | Income | Expenditure | 30 | June 2024 | |
| £ | £ | £ | £ | ||
| Unrestricted funds | 1,069,110 | 419,030 | (397,850) | 1,090,290 | |
| ═════════ | ═════════ | ═════════ | ═════════ | ||
| Restricted funds | |||||
| At | |||||
| At 1 July 2023 | Income | Expenditure | 30 | June 2024 | |
| £ | £ | £ | £ | ||
| Restricted funds | 354,852 | 75,650 | (108,832) | 321,670 | |
| ═════════ | ════════ | ═════════ | ═════════ |
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