E-Sign ID: 9bb9aca3-c548-4a5a-89de-0e5a10038710
Charity Number: 106359
COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
CLAREMOUNT CHARTERED ACCOUNTANTS 43 CLARENDON STREET DERRY BT48 7ER
E-Sign ID: 9bb9aca3-c548-4a5a-89de-0e5a 10038710
COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) CONTENTS
| Page | |
|---|---|
| Trustees’ and Other Information | 3 |
| Trustees’ Annual Report | 4-5 |
| Statement of Trustees’ Responsibilities | 6 |
| independent Examiner's Report | 7-8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| NotestotheFinancialStatements | 11-16 |
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E-Sign ID: 9bb9aca3-c548-4a5a-89de-0e5a10c38710
COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) TRUSTEES' AND OTHER INFORMATION
TRUSTEES
CHARITY NUMBER IN NORTHERN IRELAND
PRINCIPAL ADDRESS
INDEPENDENT EXAMINER
Mr S McCarry Mr R Patton Ms $ Gibson Mr R Graham Mr C Whittaker
106359
Kilcranny House 21 Granagh Road Coleraine Antrim BT51 3NN
Mr K McCauley Claremount Chartered Accountants 43 Clarendon Street Derry BT48 7ER
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COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) TRUSTEES' ANNUAL REPORT FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
The trustees present their Trustees’ Annual Report, combining the Directors’ Report and Trustees' Report, and the unaudited financial statements for the financial year ended 30 June 2025.
The financial statements are prepared in accordance with the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees’ Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Community Rescue Service Limited present a summary of its purpose, governance, activities, achievements and finances for the financial year 30 June 2025.
The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
PRINCIPAL ACTIVITY The principal activity of the charity is a search and rescue organisation operated by volunteers from communities across Northern Ireland, providing all aspects of search and rescue falling under the remit of Lowland Rescue including ground, inland water, bike, boat and more.
MISSION, OBJECTIVES AND STRATEGY
OBJECTIVES The primary objectives of the company are:
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The relief of human suffering and distress from disaster on urban and rural lowland environs and on inland waters.
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The protection and preservation of health and the saving of lives.
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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.
STRUCTURE, GOVERNANCE AND MANAGEMENT
STRUCTURE
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 ea eee eee ee a SS ——=;
E-Sign ID: 9bb9aca3-c548-4a5a-89de-0e5a10038710
COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capita!) TRUSTEES’ ANNUAL REPORT FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025 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
REVIEW OF 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 results for the financial year are set out on page 9 and additional notes are provided showing income and expenditure in greater detail.
FINANCIAL RESULTS
At the end of the financial year the charity has assets of £1,463,021 (2024 - £1,435,262) and liabilities of £17,629 (2024 - £23,302). The net assets of the charity have increased by £33,431.
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.
TRUSTEES
The trustees who served throughout the financial year, except as noted, were as follows:
Mr S McCarry
Mr R Patton Ms S Gibson Mr R Graham Mr C Whittaker
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
COMPLIANCE WITH SECTOR-WIDE LEGISLATION AND STANDARDS
The charity engages pro-actively with legislation, standards and codes which are developed for the sector Community Rescue Service Limited subscribes to and is compliant with the following: e The Companies Act 2006 e The Charities SORP (FRS 102)
APPROVED BY THE BOARD OF TRUSTEES ON 20 APRIL 2026 AND SIGNED ON ITS BEHALF BY:
S McCarry
stance,
MR S MCCARRY
TRUSTEE J Patton
Jonathan Patton
MR R PATTON TRUSTEE
a —— ——_ —— ===
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COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
The trustees, who are also directors of Community Rescue Service Limited for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period.
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In preparing these financial statements, the trustees are required to: e select suitable accounting policies and apply them consistently;
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e make judgements and estimates that are reasonable and prudent;
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e state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and
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® prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
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 at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
APPROVED BY THE BOARD OF TRUSTEES ON 20 APRIL 2026 AND SIGNED ON ITS BEHALF BY:
S McCarry
MR S MCCARRY TRUSTEE
J Patton
Jonathan Patton
MR R PATTON TRUSTEE
a —EE ————— oo
E-Sign ID: 9bb9aca3-c548-4a5a-89de-0e5a10¢38710
COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF COMMUNITY RESCUE SERVICE LIMITED
We have examined the financial statements of the charity for the financial year ended 30 June 2025, which comprise the Statement of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet and the related notes.
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 work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies Act 2006 and that an independent examination is required.
It is our responsibility to:
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¢ examine the financial statements under section 65 of the Charities Act;
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e follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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e state whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
We have examined your charity financial statements as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below
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COMMUNITY RESCUE SERVICE LIMITED
(A company limited by guarantee, not having a share capital)
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In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:
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e accounting records were not kept in accordance with section 386 of the Companies Act 2006 e the financial statements do not accord with those accounting records e the financial statements have not been prepared in accordance with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of 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 (FRS102)
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e there is further information needed for a proper understanding of the accounts to be reached.
INDEPENDENT EXAMINER'S STATEMENT
We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
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Mr K McCauley Claremount Chartered Accountants 43 Clarendon Street Derry BT48 7ER
DATE: 20 APRIL 2026
ee ————
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Ss
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COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income and Expenditure Account) FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| INCOMING RESOURCES | |||||||
| Donations and legacies | 3.1 | 432,506 | 45,880 | 478,386 | 419,030 | 75,650 | 494,680 |
| RESOURCES EXPENDED | |||||||
| Charitable activities | 4.1 | 351,581 | 93,373 | 444,954 | 397,850 | 108,832 | 506,682 |
| NET INCOME/(EXPENDITURE) |
80,925 | (47,493) | 33,432 | 21,180 | (33,182) | (12,002) | |
| Transfers between funds | - | . | . | - | - | - | |
| NETMOVEMENT IN FUNDS FOR THE |
80,925 | (47,493) | 33,432 | 21,180 | (33,182) | (12,002) | |
| FINANCIAL YEAR | |||||||
| RECONCILIATION OF FUNDS: | |||||||
| Total funds beginning of | 12 | 1,090,290 | 321,670 | 1,411,960 | 1,069,110 | 354,852 | 1,423,962 |
| the year | |||||||
| TOTAL FUNDS ATTHE | 1,171,215 | 274,177 | ~=—1,445,392 | 1,090,290 | 321,670 | 1,411,960 | |
| ENDOFTHEYEAR |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
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The notes on pages 11 to 16 form part of the financial statements
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COMMUNITY RESCUE SERVICE LIMITED
(A company limited by guarantee, not having a share capital) Company Number: BALANCE SHEET AS AT 30 JUNE 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 8 | 526,923 | 671,724 |
| CURRENT ASSETS | |||
| Debtors | 9 | 8,874 | 8,922 |
| Cash at bank and in hand | 927,224 | 754,616 | |
| 936,098 | 763,538 | ||
| CREDITORS: AMOUNTS FALLING DUEWITHIN ONE YEAR |
10 | (17,629) | (23,302) |
| NETCURRENTASSETS | 918,469 | 740,236 | |
| TOTAL ASSETS LESSCURRENT LIABILITIES | 1,445,392 | 1,411,960 | |
| FUNDS | |||
| Restricted trust funds | 274,177 | 321,670 | |
| General fund (unrestricted) | 1,171,215 | 1,090,290 | |
| TOTALFUNDS | 12 | 1,445,392 | 1,411,960 |
These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
For the financial year ended 30 June 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.
The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.
APPROVED BY THE BOARD OF TRUSTEES AND AUTHORISED FOR ISSUE ON 20 APRIL 2026 AND SIGNED ON ITS BEHALF BY
S McCarry
Sten.
MR S MCCARRY TRUSTEE J Patton Jonathan Patton
MR R PATTON TRUSTEE
:
The notes on pages 11 to 16 form part of the financial statements
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COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
- GENERAL INFORMATION
Community Rescue Service Limited is a company limited by guarantee incorporated in Northern Ireland. The registered office of the charity is Kilcranny House, 21 Cranagh Road, Coleraine, BT51 3NN which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
BASIS OF PREPARATION
The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.
STATEMENT OF COMPLIANCE
The financial statements of the charity for the financial year ended 30 June 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102".
CASH FLOW STATEMENT
The charity has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classified as a small charity.
FUND ACCOUNTING
The following are the categories of funds maintained:
RESTRICTED FUNDS
Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
UNRESTRICTED FUNDS
Unrestricted funds consist of General and Designated funds.
e General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity. e Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
INCOMING RESOURCES
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity. INCOME FROM CHARITABLE ACTIVITIES Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify ee a a — ——
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COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
e Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.
eTime based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. in these cases the charity recognises the income to the extent it is utilised within the period specitied in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.
RESOURCES EXPENDED
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
TANGIBLE FIXED ASSETS AND DEPRECIATION
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:
Land and buildings freehold 0% Straight line Equipment 20% Siraight line Boats 10% Straight line Motor vehicles 20% Reducing balance
DEBTORS
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.
CASH AT BANK AND IN HAND
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
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COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
TAXATION AND DEFERRED TAXATION
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable income and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 3. | INCOME | |||||
|---|---|---|---|---|---|---|
| 3.1 | DONATIONS AND LEGACIES | Unrestricted | Restricted | 2025 | 2024 | |
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Donations & fundraising activities | 261,951 | - | 261,951 | 212,340 | ||
| Charity shop takings | 170,555 | - | 170,555 | 206,690 | ||
| Derry & Strabane Council | : | 1,200 | 1,200 | 1,450 | ||
| FSD | - | 13,000 | 13,000 | 14,000 | ||
| Groundwork | - | - | . | 10,000 | ||
| National lottery | - | 31,680 | 31,680 | 36,200 | ||
| Mboal Charity Trust | - | 7 | : | 14,000 | ||
| 432,506 | 45,880 | 478,386 | 494,680 | |||
| 4. | EXPENDITURE | |||||
| 4.1 | CHARITABLE ACTIVITIES | Rescue Services |
Charity Shop |
Support Costs |
2025 | 2024 |
| £ | £ | £ | £ | £ | ||
| Wages and salaries | - | 56,969 | - | 56,969 | 52,960 | |
| Depreciation | 175,793 | - | - | 175,793 | 183,610 | |
| General Expenses | 2,368 | - | - | 2,368 | 3,100 | |
| Subscriptions | 161 | - | - | 161 | 610 | |
| Cleaning and consumables | - | 1,098 | - | 1,098 | 107 | |
| Facilitator fees | - | 37,260 | - | 37,260 | 28,735 | |
| Management fees | - | - | - | - | 6,600 | |
| Heat and light | 7,808 | 18,217 | - | 26,025 | 23,632 | |
| Insurance | 9,538 | 2,385 | - | 11,923 | 9,204 | |
| Rent and rates | - | 42,961 | - | 42,961 | 38,068 | |
| Repairs and maintenance | 4,848 | - | - | 4,848 | 9,822 | |
| Safety apparel and equipment | 1,640 | - | - | 1,640 | 2,232 | |
| Membership fees and training | 668 | : | - | 668 | 539 | |
| Motor and fuel expenses | 40,154 | - | - | 40,154 | 39,250 | |
| Vehicle maintenance | 1,627 | - | - | 1,627 | 5,679 | |
| Boat expenses and repairs | 8,017 | - | - | 8,017 | 21,795 | |
| Volunteer expenses | - | 1,072 | - | 1,072 | 1,532 | |
| Event Costs | 25,876 | - | - | 25,876 | 71,407 | |
| Telephone and internet | - | 2,281 | - | 2,281 | 2,341 | |
| Bank charges | - | - | 1,573 | 1,573 | 2,999 | |
| Accountancy | - | - | 2,640 | 2,640 | 2,460 | |
| 278,498 | 162,243 | 4,213 | 444,954 | 506,682 |
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COMMUNITY RESCUE SERVICE LIMITED (A company company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
(A company company limited by guarantee, not having a share capital)
EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2025|
|£|£|£|
|Wages|and|salaries|25,289|31,680|56,969|
|Depreciation|114,100|61,693|175,793|
|General|Expenses|2,368|-|2,368|
|Subscriptions|161|-|161|
|Cleaning|and|consumables|1,098|-|1,098|
|Facilitator|fees|37,260|-|37,260|
|Management|fees|-|-|-|
|Heat|and|light|26,025|-|26,025|
|Insurance|11,923|-|11,923|
|Rent|and|rates|42,961|-|42,961|
|Repairs|and|maintenance|4,848|-|4,848|
|Safety|apparel|and|equipment|1,640|-|1,640|
|Membership|fees|and|training|668|-|668|
|Motor|and|fuel|expenses|40,154|-|40,154|
|Vehicle|maintenance|1,627|-|1,627|
|Boat|expenses|and|repairs|8,017|-|8,017|
|Volunteer|expenses|1,072|-|1,072|
|Event|Costs|25,876|-|25,876|
|Telephone|and|internet|2,281|-|2,281|
|Bank|charges|1,573|-|1,573|
|Accountancy|2,640|-|2,640|
|351,581|93,373|444,954|
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|---|---|---|---|---|---|---|
|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|
|Safety|apparel|and|equipment|2,232|-|2,232|
|Membership|fees|and|training|539|-|539|
|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|
|Bank charges|2,999|-|2,999|
|Accountancy|2,640|2,640|
|397,850|108,832|506,682|
----- End of picture text -----
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E-Sign ID: 9bb9aca3-c548-4a5a-89de-0e5a10¢38710
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COMMUNITY RESCUE SERVICE LIMITED (A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
| 5. | ANALYSIS OF SUPPORT COSTS | |||||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| £ | £ | |||||
| Professional fees | 2,640 | 2,460 | ||||
| Bank charges | 1,573 | 2,999 | ||||
| 6. | NET INCOMING RESOURCES | 2025 | 2024 | |||
| £ | £ | |||||
| NETINCOMING RESOURCES ARE STATED AFTER CHARGING/(CREDITING): | ||||||
| Depreciation of tangible assets | 175,793 | 183,610 | ||||
| 7. | EMPLOYEES AND REMUNERATION | |||||
| The staff costs comprise: | 2025 | 2024 | ||||
| £ | £ | |||||
| Wages and salaries | 56,969 | 52,960 | ||||
| 8. | TANGIBLE FIXED ASSETS | |||||
| Landand buildings |
Equipment | Boats | Motor vehicles |
Total | ||
| freehold | ||||||
| £ | £ | £ | £ | E | ||
| COST | ||||||
| At 1 July 2024 | 13,000 | 505,753 | 395,892 | 870,393 | 1,785,038 | |
| Additions | - | 20,038 | 10,954 | - | 30,992 | |
| At 30 June 2025 | 13,000 | 525,791 | 406,846 | 870,393 | 1,816,030 | |
| DEPRECIATION | ||||||
| At 1 July 2024 | - | 388,682 | 218,844 | 505,788 | 1,113,314 | |
| Charge for the financial year | - | 71,357 | 27,125 | 77,311 | 175,793 | |
| At 30 June 2025 | . | 460,039 | 245,969 | 583,099 | 1,289,107 | |
| NET BOOK VALUE | ||||||
| At 30 June 2025 | 13,000 | 65,752 | 160,877 | 287,294 | 526,923 | |
| At 30 June 2024 | 13,000 | 117,071 | 177,048 | 364,605 | 671,724 | |
| 9. | DEBTORS | 2025 | 2024 | |||
| £ | £ | |||||
| Other debtors | 8,874 | 8,874 | ||||
| Taxation and social security costs | - | 48 | ||||
| 8,874 | 8,922 |
EE
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E-Sign 1D: 9bb9aca3-c548-4a5a-89de-0e5a10c38710
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COMMUNITY RESCUE SERVICE LIMITED
(A company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 JUNE 2025
| 10. | CREDITORS | 2025 | 2024 | |||
|---|---|---|---|---|---|---|
| AMOUNTS FALLING DUE WITHIN ONE YEAR | £ | £ | ||||
| Taxation and social security costs | 566 | - | ||||
| Other creditors | 15,000 | 18,502 | ||||
| Accruals and deferred income | 2,063 | 4,800 | ||||
| 17,629 | 23,302 | |||||
| 11. | RESERVES | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| At the beginning of the year | 1,411,960 | 1,423,962 | ||||
| Surplus/(Deficit) for the financial year | 33,431 | (12,002) | ||||
| At the end of the year | 1,445,391 | 1,411,960 | ||||
| 12. | ANALYSIS OFMOVEMENTSON FUNDS | |||||
| Balance | Income | Expenditure | Transfers | Balance | ||
| 1 July | between | 30 June | ||||
| 2024 | funds | 2025 | ||||
| £ | £ | £ | £ | £ | ||
| RESTRICTED FUNDS | ||||||
| Restricted | 321,670 | 45,880 | 93,373 | - | 274,177 | |
| UNRESTRICTED FUNDS | ||||||
| Unrestricted General | 1,090,290 | 432,506 | 351,581 | - | 1,171,215 | |
| TOTALFUNDS | 1,411,960 | 478,386 | 444,954 | - | 1,445,392 |
- STATUS
The charity is a company limited by guarantee not having a share capital.
The liability of the members is limited.
Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up while they are members, or within one financial year thereafter, for the payment of the debts and liabilities of the company contracted before they ceased to be members, and the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves, such amount as may be required, not exceeding £ 1.
- POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.