All Weather. All Terrnin. All Houy Tayside Mountain Rescue Association (SCIO) Report and financial statements for the year ended 31 December 2024 Charity: SC001172
TAYSIDE MouNfAIN RESCUE AssoaATION Isao) Report and Financial Statements For the year ended 31 December 2024 Trustees Repwt The Trustees are pleased to present their Report and Finanual Statements for the year ended 31 December 2024. Structure, Governance and Mana Tayside Mountain Rescue Associatic Isaoi was incorpornted as a Scottish Charitable Incorporated Organisation on 19 August 2015 following a Change to SCIO application by Tayside Mountain Rescue Association. an unincorporated or8anisation registered as a Scottish Charity (SC1)ll72) since 28 Febwary 1979. Prior to this date the association was not a registered charity. The principle governance document is its constitution. It is managed by a Committee of up to eleven members dravffl from the Ordtnary and Team members of the A550ciation. The Association actNely recruits members and supporter5 With an interest in hillwalking and mountaineering through communications with local dubs. past and present team members and through social medla. Membership of the A550ciation is open to any individual on application to the Secretsry. Prindpal actl¥lty The main activtties of the charity are search and rescue of missing or injured persons in the hills of Tayside Regi(bn and Iwnd, the provision of training and equipment for the mountain rescue team members and the raising of funds to support such activitbes. Purpose The Association's main purposes arethe saving of lives. the advanment of health, and the location and relief of people who are lost. injured. missing or Othe in need of assistan. Althou8h quieter than 2023. the Team were called 61 times over the year, averaging over one a weel In real terms this equated to over 41XM) volunteer houts in r211-(Xrts and tralning. Again, an unbeliwable achievement for a volunteer organisation. Next year will be the 50th Anniversary of the founding on the Team. so we will be plannin8 a series of events to commemorate this important anniversary. Equipment:_ This year we have undertaken a large spend on personal kit. t-shirts and gilets. Going forward we are IkIng at the followin8 replments for 2025: New waterproofs: we are currently trialling a few brands New Helmets Radio harnesses
TAYSIDE MOUNTAIN RESCUE ASSOCIATION (SCIO) Report and Anancial Statenlt5 For the year ended 31 December 2024 Additionally, we have decided to furKI a Lwt allcwdrKe for team members. We are currently looki% at the108iStscs and Wbll Upte as soon as we work out the wocess. Personnel: In January we held our first traIr recruitment day in qulte a lor time. This took a new format thereby asked team members to assist with a day mountaineerirE in winter condltions. From this day we have welcomed 3 people arKI a new traire to the team. A trainee programme coverir8 core MR skills is beirg set up. Whilst trus is predominantly for new members to team. all team Members are Elcome to joTrn in on these sessions refresh their skills. Night navigation is alway5 popularl Training- Over the last 12 months. the team have delivered a full calendar of trainir4g including water. search. rigging, viinter skills, avalanche and medical. As usual. the medical team have continued to deliver first-class medical trairNr8. Thanks toThe Nicoll Trust we were able to purchase three mechanical CPR machines and after trial11 we purchased three ear monitors. As well as monthly traini. the B"ase Nights have pr(Ned to be a big success. These nights 11 continue to be very immnt: tw are a great chancetodo vehicle and kit checks but also for small groups getti tether for some Feer-ttrpeer learni. naTheial Revlew mamiy to an Exception81 fundraisiDg event. The Stateuwt of Financial Artivines shows a SUTplus of £172.0 (2023- d¢fKit £6.(KKI) for the year. All income headings show an +ncrease. with totsl income exceedirg £308 (KXJ. Besides the increase in fundraistr activities. a share of Pc4ice fuNlire backdated to 2023n4 was distributed to rescue teams via Scottish MntsIn Rescue. Totsl expenditure increased to £136.LXM) from £115.(. Equipment eyThliture increased significantlydue to replacement ropes and diMbi gear and the commencement of reacement of team clothi. Tcrtal equipment speNI was £21,(KX)12023 - £9,IxKI). Training VAS also stepped up duri the year. total beirB £18,(JJ)12023 - £IUUI) a5 team members embarked on refresher courses and skblls updates. In accordance with fun(kais1 initiatives TAthich were c(#nmeKed in 2023, a Polari5 Rang all-terrain vehicle arKI trailer were pchased duf ir* the year. costirg a tirtal of £21.(ts). This vehicle is included in fixed awts. It is the second sh vehicle acrymred ky the Assotiation and when comtrAned with a third Police Scotland. it will enable g(xJd cerage of the whole Tayside are? of (ffration. Cash balances have increased to £313,(MX) from £115.(XM). the increase resultlre malnly from an eXcepticl fvrKjrai5i event undertsken a famity 1th a personal involvement in a recent incident in the l(Kal hills. Total reser¥es of the charity n(w stsfKI at £679.(XK) (2023- £,(X)I. Prfncipal funding sourees The Jissociation recei an aMu31 grantfr(xn the Stcrttith G(NernmenL has also been received In the current year in the form of a grant from Pdice Scrtland.
Report and Financial Statements The Association has been successful in attracting funding from one or two charitable organisations for spe(ik large projects. These are nofmauy dealt with through restrirted funds in the accounts. Several fundraisin8 events are hekl throuthclrt the year and the memiErs are constantty on the lookout for innovati4E new fundtai5ing sd)em The Association a150 attracts donatKms from members of the public with an interest in outdoor PUT5uits. To thi5 end. the Charity has invested in social media. dOrlon platforms such as Just Giving and other marketing tools in recent years. Many people who are direct beneficiaries of the mountain rescue service give generous donations or indulge in fundraising arti on our behalf. Generous contr&)utions from the loved ones of those who are sadly Ir)st in ac(identson the hils are often also r1Ved and for this we are extremely grateful. As an organisation with tharttable status the Association attracts nlOrnestic rating relief and. from l Aprd 2015. VAT savin8s through thanges in VAT legtslatk)n relatir to search and rescue charities. Unlike many charities. the Association does not make paymwts direct to beneficiaries. Rather. expenditure tends to be reactive in response to the nature and frequency of calk outs and to the requirement to adequately provide the rescue team with suitable equipment. Thi5 makes the control of expendtture and matching to income levels difficult. Further, the increasing popularity of outdoor putsuits results in ever4ncreasing demands for new equipment and trainin& particularly given the atrdnces in techn(v which bring greater demands on funding. Equipment is often acquired at the end of a significant fundraising effort. These factors contribute to reserves fluctuating quite significantly. Where donors provFde funding for a specific project. the funds are allLKated to restricted funds. If the resultant expenditure is tr&ited as pital expenditu and there is no restriction on the use of the asset. the funds are transferred back to unrestrlcted funds on completion of the project. Where a speufic fijnding requirement has been identified. the Association has a Fx)licy of moving generdl re5er¥es into a designated fund for that project. The remaining reserves are held in the general fund. The Association endear5 to retain a general fund. exduding designated amounts, in liquid assets at least sufficient to cover on80ing expenditure for one year. In the opinion of the Trustees. the balan on general fund satisfs the policy on reserve Plans for future P There is an immediate need to replace vftterproof garn)ents and other dothing for the team. Procurement of these items is in progress. With the three bases now being well kitted out with vehicles and equipment. attention Is tuming to additional training requirements.
Trustee5 The trustees of the tharity who held office during the year and to date are a5 follows: . <or body) enttthd to CHAIRMAN VICE-CHAIRMAN TrEASURER SECREfARY RNED 26MPJICH 2025 RESIGNED 27 MARCH 1024 APPOllItED 27 P414RfH 2024 It4TED 26 MARfii 2025 42 Millbum Gardens rhjndee DD3 OSE S()1172
TAY9DE MOUNTAIN RESCUE AssoaATK>N ISCX>) Rewt and FInala[ Statements The charity tn15tees are responslble for preparlng a trustees. annual report and financial Statements in accordan with applicable law and united Kingdom Accountlng standards (United Kingdom Generally ACpted Accounting Practi). The law applicable to chartties in Scotland requires the charity twstees to prepare financial statements for eadi yearwhlch glve a true and fair vievj of the state of affairs of the charity and of the incoming resources and applicatlon of resources, of the tharity for that Wd. In preparing the financial statements, the trustees are required to: • select Suitable attounting policies then apply them consistent, observe the rnethod5 and prinaples in the applicable Charities SOR make jud8ements and estimates that are reascmable and prudent; • state whether applicable accounting standards have been followed. subjert to any material departures disclosed and explained in the finanoal statements: • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in busine5S. The trustees are respSIble for keeping proper accountlng records that disd05e with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financkl statements comply with the Charities and Trustee lTrvestment Iscotland) Act 2005. the Charity Accounts {kotEar) Regulations 2(K16 (as amended), and the provisions of the TnL5t deed. They are also responsknk for safeguarding the assets of the tharity and taking reasonable steps forthe prevention and detection of fraud and other irregularitie& The trustees are responsible for the maintenart and tntegrity of the charity and financial infofmation induded on the charitvs website. Legislation in the United Kingdom governing the preparation and di55emination of fmanaal statements may differ from legislation In other jurisdiction The trustees dedare that they have apyoved the trustees. reP<t aKJve. Signed on behalf of the charity5 trustees 18 tsCQ 2025
MamAII Landfall, Flndon. Portlethen Aberdeenshire, AB12 3RL internet.com Phone: 07771585890 Independent Examiner's Report to the Trusteeslmembers of Tayside Mountain Rescue Association (SCIO) Registered Charity Number:SC001172 I rewrt on the accounts of the charty for the year eIed 31 Dember 2024 which are set out on pages 7 to 14. Re5pe¢tive responsibilities of trustees and examiner The charity's tmstees are responsible for the pEparatton of the accounts in ac¢ord2nce with the terms of the Charities and Trustee Investrnent Iseodand) ACÈ 2005 and the Charities Accounts (Scottand) Regulations 2006 las amended}. The charty trustees consider that the audit quiremenl of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under section 44(11 Ic) Df the Act and to stale whether paCUlar mattels have come to my attents"on. Basis of independent examinerfs statement My examination is carried out in accordan with Regulation 11 of the 2006 Accounts Regulations. An examinatr.on includes a review of the accounting records kept by the charity and a comparison of the accounts presenled with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees conceming any such maiteis. The procedures undertaken do not provide all the eviden that would be required in an audit, and consequently I do not express an audrt opinion on the view given by the accounts. Independent examiner's statement In the course of my examlnation. no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements" to keep accounting records in accordance with Section 4411) (al of the 2005 Acl and Regulation 4 of the 2006 Accounts Regulations., and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 20 Accounts Regulations have not been met, or 2. to which. in my opinion, attention should be drawn in Ofder to enable a proper Relevant Proles.gionAI iiialifical":oniprofessionai body.. ICAS - Chartered Accountant Dale.. 1% 202£
TAYSIDE MOUNTAIN RESCUE AssoaATION ISCIO) Report and Financial Statements Statement of finanaal Activitses For the Year Ended 31 December 2(Y24 Note Unre5trirted Fun¢ts Restritted Total 2024 Totsl 2023 ncomlng #esources Donations Legacies Grants Fundraising activities Gain on sale of fixed a5*ts Interest received Sundry income, sale of merchandise Total income 110.437 112,823 80,801 26.118 166.575 26.118 166,575 14,773 14S4 IMIII . Expendlture Charitable activities Fundraising costs Governance costs Support Costs 105.187 2386 107.573 3.545 86,213 6,725 535 2175 115,348 24557 134,193 24.557 136,579 2,386 Net (Deficit)nncome 172,391 172.391 {6,530) . Transfe between Funds Net movement in Funds 172.391 172.391 16,5301 . Total Funds brought forward 497,495 506.495 513.025 Total Funds carried forward 669.886 678,886 506,495
TAYSIDE MOUNTAIN RESCUE AssoaATION1SCIO) Report and financial Statements For the year ended 31 Decembw 2024 Balance Sheet As at 31 December 2024 Note 2024 Z023 Fixed A Tangible assets 354,184 373.635 Currert Assets Debtors Cash at bank 24*18 313,C60 33778 115,101 142,3 Current Liabifrties Creditors falling due within one year li 13,176 9,515 14et Current Assets 324,702 132,860 678.886 51A•.495 The Funds of the Charity Restricted income funds Unresiricted income funds 12 669,886 497,495 Approved by the TneeS on ie Z o z a1 signed on tbeir bel)alt"by
TAYSIDE MouKfAIN RESCUE AssoaATION Isao) Report and financial Statements l. Accounting Policie5 la) Basis of PTeparation The financial statements have been prepared under the historical c05t convention with items recognised at cost or tsansartion value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared tn accordance wlth the Statement of Recommended Practlce." Accounting and Reporting by Charities preparing their accounts in accordance with the Flnancial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), the Charities and Trustee Investment {Scotland) 2(M)5 and the Charities Accounts {ScotlarKI) Regulations 2006 (as amended). The Trustees consider that there are no material uncertainties about the Trusvs ability to continue as a going conrn. Ib) Funds Unrestricted income fvrrfls consist of those funds which the trustees are free to use for any purpose in furtherdnce of the charitable objects. Unrestricted funds indude designated funds where the trustees. at their discretion, have created a fund for a specific purpose. Restrirted funds are funds whith are to be used in accordan with 5peufic instruttions imposed by the donor. Where the resultant expenditure is treated as capital expenditure and there is no Testriction on the use of the assets other than general use within the tharitvs objectives. the hjnds are transferred back to unrestricted. Details of restritted funds are shown in note 12. Icl Income recognition All income is recognised once the charity has entitlement to the income. it is probable that the Income will be recetved and can be measured reliably. (d) Expenditure recognition Expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allOted or appr(loned to the applicable eKpenditure headings.
TAYSIDE MouNfAIN REsaiE AssoaATION Isao) Report and Financial Statsn {e} Tangible fixed assets and deprectation Depreciation is d)arged at the followin8 annual rates in order to wrlte off each asset over its expected useful lrfe- Land and buildings Motor vehides Equipment 2% straight line 20% straight line 25% strai8ht line 2. Related Party Transacti( and Trustee< Expenses and Remuneratlon Expenses paid to trustees totalled £168 {2023: £582). Payments made to related parties amounted to £360 (2023: £nil). 3. Donations 2024 2023 nrestricted: Cash donation5 Donations in kind 110,437 59.518 110,437 59,518 Restrlcted.. Cash donations In April 2017, ownershtp of the team base was transferred from the Order of St John to the charlty. This was treated as an unrestricted donatK>n in the Statement of Financial Activities for the year ended 31 December 2017. 4. Grants RKeived 2024 2023 nrestHÉted: Scottish Govemment Police Scotland Total 15.743 10.375 26,118 14,773 14.773 io
TAYSIDE MouKfAIN RESCUE AssoaATION1saoi Report and Financial Statements 2024 2023 From unrestricted Income: Training Communication5 Team members. expenses Vehicle expenses Equipment and medical supplies Depreciation 15.521 11.295 6535 IIIIINII 4,936 ' 613 IiAf 21,480 49.578 105.187 1,769 9.143 42A85 85,151 From restricted income: Equipment and medical supplies Training 2.386 1.062 Total 107,573 86.213 6. Fundraising Costs 2024 2023 rrom unrestricted income: Merchandise Event costs Website costs and marketing L495 2,050 3,457 6.725 From restricted income: Website costs and marketing Total li
TAYSIDE MOUNTAIN RESCUE ASSOCIATION {SCK)) Report and Financial Statements For the year ended 31 December 2024 2024 2023 From unrestricted income: Independent accountanys fee Legal costs Subscription Meeting costs 545 535 359 535 8. Support Costs 2024 2023 From unrestricted incomè: Team base running costs Postage, stationery. bank tharges IT costs 21,883 19.768 216 I1••.. 357 2,458 1,750 24,557 21,875 12
TAYSIDE MouAlN RESCUE AssoaATION Isao) Report and Financial Statements 9. Fixed Assets Land & Buildings Motor Vehicles Equipment Total At beginning of year Additions Disposals At end of year 187.715 7.095 23.032 30,127 194.810 240.624 Depreciation At beginning of year Charge for year Disposals At end of year 32.124 5,534 156.672 12.804 149.578 31.240 338.374 | 49.578 37.658 169A76 180A Net Book Value At end of year At beginning of year 274578 3L043 68.014 373,635 Land and buildings comprise the team base at Blairgowrie whith was donated by the Order of Stjohn in April 2017. The %olue is stated at cost to the Order of St John. Included in land and buildings is an amount of £30.(XX) for land which is not depreciated. 10. Debtors 2024 2023 Debtors and prepayments VAT recoverable 13.462 2418 11.288 27,274
TAYSIDE MouKfAIN RESCUE AssoaATION (sao) Report and finan(ial Statements 11. Creditors: Amounts falling due wlthln l year 2024 Accruals Deferred income 13.176 9.51 12. Analysls of Charltable Funds Movement in funds Balan Balance clfwd Funds Unfestricted funds- general Unrestricted funds- designated Unrestricted - total Restricted Total funds 497.495 172.391 497.495 172.391 669,886 1,, 506.495 172.391 678,886 ,' Analysts of movement in funds Income Expenditure Transfers Movement Unrestricted - general Unrestricted - designated 306.584 (134.193) 172.391 306.584 (134.193) {2.386) (136,5791 172,391 Restritte(L_ Total funds 308,970 172,391 13. Capital Commitments Amounts contrarted for but not provKled in the finanaal statements amounted to £nil {2023: £nil). 14