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2024-11-30-accounts

APPENDIX 1
OSCr
Office of the ScottishCharity Regulator		 Trustees’ Annual Report for the period
Period start date
Period end date
Day
Month
Year
Day
Month
Year
From
01
Dec
2023
To
30
Nov
2024
Reference and administration details

Charity name Lomond Mountain Rescue Team Other names charity is known by Registered charity number SC008624 Charity’s principal address

Names of the charity trustees on date of approval of Trustees’ Annual Report

Name of person Dates acted if Trustee name Office (if any) (or body) entitled to not for whole year appoint trustee (if any) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

1

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)

Name Name Dates acted if not for whole year
Structure, governance and management
Type of governing document
Trustee recruitment and appointment
Lomond Mountain Rescue Team is a Scottish Charitable Incorporated
Organisation (SCIO).
Day to day administration of Lomond Mountain Rescue Team is
undertaken by a committee chaired by the Team Leader and elected by
the members.
The Board of Trustees, also elected by the members, oversees the
activities of the organisation, for example by monitoring and controlling the
financial position of the organisation.
Trustees are elected by members in accordance with the constitution.
Objectives and activities
Charitable purposes
Summary of the main activities
in relation to these objects
The aims of the team are:
- to give assistance to the police in rescuing people lost or injured in the
mountains and other inaccessible areas in Scotland
- to promote safe practice in the mountains
- to train the members in mountain rescue techniques and to encourage
the advancement of knowledge of these skills
- to co-operate with other mountain rescue teams in Scotland by rendering
assistance when required and by being affiliated to ‘Scottish Mountain
Rescue’.
Over the past year Lomond Mountain Rescue Team has responded to 39
official requests for help from Police Scotland.
In addition, we have a full training programme mainly undertaken on
Thursday evenings and Sundays, encompassing all aspects of search and
rescue.
We continued our provision of safety & first aid cover at our usual local
sporting and hill racing events in 2024, as well as giving local community
group talks to promote knowledge of safe practice whilst walking in the
hills and raise awareness of the equipment we carry for search and rescue
purposes.

2

APPENDIX 1

Achievements and performance

Summary of the main achievements of
the charity during the financial period		 Lomond Mountain Rescue Team undertook 39 rescue missions this year.
We also carried out our usual full training programme of approximately 35
sessions (including our winter training weekend at Glenshee), covering all
aspects of training, including search management, first aid, casualty
evacuation, helicopter familiarisation, avalanche search & rescue, comms,
searching with drones, and technical rescues. We slso enjoyed successful
joint training days with Arran MRT, and Killin & Ochils MRTs.
Additionally, various Team members undertook specialist training courses
including Remote Rescue Medical Technician, Rigging Practitioner, 4x4
driving, search management and avalanche rescue.
Whilst our existing Incident Control Vehicle and Hilux continue to serve us
well, we are hoping to replace our ageing Land Rover Defender 130 in
2025, and the necessary funding and research for a suitable replacement
is being put in place.
Financial review
Brief statement of the charity’s policy
on reserves
Details of any deficit
Donated facilities and services (if any)
Given the uncertain nature of our funding base, the Team has a policy to
have a reserve of £50,000 in our account to meet annual running costs.
The transfer of ownership of our Mountain Rescue Post from the Order of
St John to the Team took place in October 2017. In 2019 the Team
undertook a program of refurbishment and renovation works to better
equip the base for our ongoing needs, and this was completed in March
2020.
We are continuing our rolling fundraising programme to prepare for the
replacement of larger items (vehicles) and other equipment and training
needs over the coming years.
N/a
N/a

3

APPENDIX 1

Other optional information

Declaration

----- Start of picture text -----
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s)
Full name(s)
Position (e.g. Chair) Secretary Chair
Date 16.3.25 16.3.25
----- End of picture text -----

4

Enter SC No. below SC008624

Enter charity name below

Lomond Mountain Rescue Team

Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts Receipts and payments accounts
For the period
from		 01
Day		 Period start date
December
2023
Month
Year		 to Day
30		 Period end date
Month
November		 Year
2024
Section A Statement of receipts and payments
Unrestricted
funds		 Restricted
funds		 Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 42,360 42 42 42 42,360 21,390
Legacies - - - -
Grants 27,583 33,265 60,848 **35,057 **
Receipts from fundraisingactivities 26,513 2 2 2 26,513 2,968
Gross tradingreceipts - - - -
Income from investments other than
land and buildings - - - -
Rents from land & buildings - - - - -
Gross receipts from other charitable
activities 12,535 12 12 12 12,535 9,810
- - - -
A1 Sub total A1 Sub total 108,991 33,265 33,265 - - - - - - 142,256 142,256 142,256 142,256 142,256 69,225
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
Proceeds from sale of investments
A2 Sub total -
Total receipts 108,991
~~—~~		 -
33,265		 -
33,265		 -
-		 -
-		 -
-		 -
-		 -
-		 -
-		 -
-
-
142,256		 -
-
-
142,256		 -
-
-
142,256		 -
-
-
142,256		 142,256 -
69,225
A3 Payments
Expenses for fundraising activities - - - -
Gross trading payments - - - -
Investment management costs - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities **42,894 ** 2 25,260 **68,154 ** 4 45,143
Grants and donations
- - - -
Governance costs:
- - - -
Audit / independent examination - - - -
Preparation of annual accounts - - - -
Legal costs - - - -
Other Other
- - - -
- - - -
**A3 Sub total ** 42,894 25,260 25,260 - - - - - - 68,154 68,154 68,154 68,154 68,154 45,143
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments
42,894
25,260
-
-
68,154
45,143
~~—__==—=~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 66,097
8,005
-
-
-
66,097
8,005
-
~~==5~~		 -
74,102
24,082
-
-
74,102
24,082
~~===~~

SC008624

Lomond Mountain Rescue Team

Section B Statement of balances

Categories Details Unrestricted
funds		 Restricted funds
Expendable
endowment
funds		 Permanent
endowment
funds		 Total current
period		 Total last period Total last period
to nearest £ to nearest £
to nearest £		 to nearest £ to nearest £ to nearest £
B1 Cash funds 211,824
17,144
228,968
204,886
66,097
8,005
8,005
74,102
24,082
-
-
-
-
277,921
25,149
-
-
303,070
228,968
Transfer from Restricted Funds to
Unrestricted Funds
Cash and bank balances at end of year
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
~~========~~
(Agree balances with receipts and payments
account(s)) - - -
-		 - -
-		 - - - - -
Details Fund to which asset belongs Fund to which asset belongs Market valuation Last year
to nearest £ to nearest £
B2 Investments N/a
~~SS~~		 Total
-
-
~~Fe~~
Details Fund to which asset belongs Cost (if available) Current value (if
available)		 Last year
to nearest £ to nearest £ to nearest £
B3 Other assets 517,507
500,006
51,600
60,000
5,655
1,370
6,499
2,420
Total
- 581,261
563,796
Mountain RescuePost (InsuredValue)
Vehicles (estimatedmarketvalue)
GeneralUnrestricted
Equipment (cost depreciated over3 years)
ReclaimableVATon FY23/24purchases
GeneralUnrestricted
GeneralUnrestricted
GeneralUnrestricted
~~=		 >===~~
Details Fund to which liability relates Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities Total
-
-
N/a
~~——~~—~~—==~~		 -
Details Fund to which liability relates Fund to which liability relates Amount due
(estimate)		 Last year
to nearest £ to nearest £
B5 Contingent liabilities N/a
~~—~~		 Total
-
-
~~==~~
Signed by one or two trustees
on behalf of all the trustees		 Signature Print Name Date of
approval
~~.~~_ ~~(to~~
16.3.25
16.3.25

SC008624

Lomond Mountain Rescue Team

Section C Notes to the Accounts

C1 Nature and purpose of The organisation’s purposes are to facilitate the following through search and rescue, on behalf of Police funds (may be stated on Scotland: analysis of funds worksheets) 1) Saving of Lives;

C2 Grants

C3a Trustee remuneration C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Type of activity or project supported Type of activity or project supported Individual /
institution		 Number of grants
made
£		 Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)		 ✖
Authority under which paid £
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)		 this box ✖
Receipts re purchase of equipment
for team members to secure trade
discount. Reimbursement is made
byteam members.
Nature of transaction		 Number of
trustees		 £
Trustees/Team Members
Nature of relationship		 Transaction
amount (£)		 Balance
outstanding at
period end (£)
Trustees/Team Members Receipts re purchase of equipment
for team members to secure trade
discount. Reimbursement is made
byteam members.		 3,725

C6 Other information

SC008624

Lomond Mountain Rescue Team

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Can Collections 1,376 1,376 1,423
Donations 40,737 40,737 19,460
Gift Aid 247 247 507
-
Total 42,360 - - - 42,360 21,390
- - -

2 Grants

2 Grants
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Grants & Trust Funds 1,000 21,000 22,000 11,066
SMR Funding Allocation (including distributable
unrestricted funds).		 26,583 26,583 21,735
LIBOR Funding 12,265 12,265 2,256
-
Total 27,583 33,265 60,848 35,057

-

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Team Members Personal Purchase of Equipment 3,725 3,725 3,170
Interest received on bank accounts 2,913 2,913 943
Miscellaneous(inc.receipt of VAT reclaim for FY 2023) 5,897 5,897 5,697
-
-
-
-
-
Total 12,535 - - - 12,535 9,810
- - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Post 10,464



- 10,464









6,734
Training 1,042 2,051 3,093 16,724
Admin 6,047 - 6,047 5,873
Vehicle 6,908 - 6,908 7,280
Equipment 18,433 23,209 41,642 8,532
-
-
-
-
-
-
Total 42,894 25,260 - - 68,154 45,143
- -

SC008624

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below		 Unrestricted
fund 2 - enter
name of fund
below		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last period
Donations -
Legacies -
Grants -
Receiptsfrom fundraising activities -
Grosstradingreceipts -
Incomefrom investments other than land and buildings -
Rentsfrom land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 - - - - - -
Proceedsfromsale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
- - - - - -
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 - - - - - -
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
-
- - - - - -
- - - - - -
-
- - - - - -

Nature and purpose of funds

SC008624

Lomond Mountain Rescue Team

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below
Medical
Training &
Equipment		 Restricted fund
2 - enter name of
fund below
Vehicles		 Restricted fund
3 - enter name of
fund below
Equipment inc
waterproofs etc		 Restricted fund
4 - enter name of
fund below
UKSAR Training		 Total restricted
funds		 Total restricted
funds last
period
Donations -
Legacies -
Grants 4,000 17,000 12,265 33,265 12,322
Receiptsfrom fundraising activities -
Grosstradingreceipts -
Incomefrom investments other than land and buildings -
Rentsfrom land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales		 - 4,000 17,000 12,265 33,265 12,322
Proceedsfromsale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments		 - - - - - -
- 4,000 17,000 12,265 33,265 12,322
Expenses for fundraisingactivities -
Gross trading payments -
Investment management costs -
Payments relatingdirectlyto charitable activities 1,187 - 22,022 2,051 25,260 10,560
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements		 1,187 - 22,022 2,051 25,260 10,560
Purchases of fixed assets - - -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 - - - - - -
1,187 - 22,022 2,051 25,260 10,560
1,187)
(		 4,000 5,022)
(		 10,214 8,005 1,762
- -
1,187)
(		 4,000 5,022)
(		 10,214 8,005 1,762

Nature and purpose of funds

APPENDIX 3 OSCR Scollish Charity Regulalor Independent examiner's report on the accounts Report to the Charity name trusteeslmembers of LOMOND MOUNTAIN RESCUE TEAM Registered charity SC008624 number On the accounts of the charity for the period Period start date Month Period end dale Year 2023 Day Year 2024 oi Novèmber Set out on pages (rememD8rio incbJde ihe page nUmté@Ofa￿Its0ft81 sheets) Respective The charity's trustees are reswnsible for the preparation of the accounts in accordance responsibilities of with the tem￿ of the Charities and Trustee Investment (Scolland) 2005 Act and the trustees and examiner Charit￿S Accounts IScoUand} Regulations 2006_ The eharity trustees consider that the audit requirement of Regulation 10{11 {dl of the Accounts Regulations does not apply. 11 is my responsibility to examine the ac¢ounts as required under section 44(1) Ic) of the Act and to state whether particular matters have come to my attention. Basls of independent My examination is carried out in accordance with Regulation 11 of the Charities examlner's staternent Accounts {Scotland} RegulalK)ns 20C6. An examination includes 2 review of the accounting records kept by the charity and a comparison of the a¢counts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanab"on5 from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and. consequently, I do not express an audit opinion on the accounts. Independent examIne￿S In the course of my examination. no matter has come to my attentton lother than that statement di￿10$ed on the attached page"I which gives me reasonabte cause to believe that in any material respect the requirements- lo keep accounting records in accordance with section 4411) la) of the 2005 Act and Regulation 4 of the 20C6 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Ac£ounts Regulations have not been met. or to which. in my opinion, attention should be drawn in order to enable a proper be reached. Date: J 13 March 2025 Slgned.. Name.. Relevant professional qualification(s) or body Chartered Tax Adviser (If any): Address,, ase de￿te the words th? brackets if they do not appi¥. Ifthe word5 do appty, set iho5e matterswhKh have Mmeto ywr attention on the follwng page.