REGISTERED CHARITY NUMBER: SC009451 TWEED VALLEY MOUNTAIN RESCUE TEAM {SCIO) REPORT OF THE TRUSTEES AND UNAUDITED FI]YANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31ST MARCH 2025 Page Reference and Administrative Delails Report of the Trustees Independent F.xaminer's Report 10 Statement of Financigl Activities Balance Sheet 12 Notes to the Fin#neig1 Stglements 13 10 19
TWEED VALLEY MOLNTAIIY RESCUE TEAM (SCIO) REFERENCE AND ADMINISTRATIVE DETAILS FOR THF. YEAR ENDED 3IST MARCH 2025 TRUSTEES PRINCIPALADDRKSS St John Base Hig?1i Slreei MEI.ROSE T[ gRY RECISTERED CHARITY NUMBFR SC009451 INt)F,PF.NDENT EXAMINER JR W Hoggy & Thorburn Chartered Accounlanls Rii'erside House l.adhope Vale Galashiel% Selkirkshire TDI IBT Website ww.Iwcedvalleymrt.org.uk Page I
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 The trustees preseni iheir report with ihe financial siaiements of the chariiy for the year ended 31 st March 2025. The Irustees have adopied Ihe provisions of Accounting and Reporting by Charities-. Stalemenl of Recommended Practice applicable io chartties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive l January 2019). OBJF,CTIVES AND ACTIVITIES Objectives and aims The org)anisation's purposes are lo facilitate through Mountain Rescue the saviiig of lives. Ihe advancement of heallh, and Ihe location and relief of people who are lost. injured. missing. or oiherwise in need of assistance. For the avoidance of doubt. Ihe lerni 'Mountain Rescue ' includes all terrain search and rescue. and also sucli coininunily resilience activities as are deemed appropriale by the Charity Iruslees (normally. but iiol excliisively. in agreement with the Chief Constable. Police Service of Scotland or a delegated police ol'ficer). Other areas of team aclivity are: Providinby assistance to Ilie coinmunity during adverse weather events, Active parlicipalion in Scollisl) Mountain Rcscue Mainlaiiiii)gJ relationships with parti)er orbyanisalions such as Police Scolland, Scollish Fire aiid Rescue SLfviLL, Scottish Ainbulance Servic¢. 14M Coaslbyuard Search and Rescue Flelicopters. Scotlish Border.$ Council and neighbourinb Mounlain Rescue Teams affiliated lo Scottish Mounlain Rescue and Mountain Rescue Enb)land and Wales. Proinotion ot. safe practice in the mountains and hills OWECTIVES AND ACTIVITIES Background Iii Septeinber l 963 tlie first search and rescue leam was fornied in the Borders. Originally the only one of 118 kind iii the Souih ol'scoiland and North-East of En&7land. the b7roup of voluiiieers was nained the BordLr Searcli aiid Rescue Unit. The idea behind Ihe forniation of the oribyinal unil was prompted mainly because of an increase in ihe nuinber of persons. particularly young and inexperienced in hill craft. walking the Cheviot Hi Ils in all seasons, and because of the then recent dealhs in a snowstom of Iwo shepherds on the Northumberland side of the Cheviot. Due to an increase in the number of incidents in boih the Tweedsmuir and Lammermuir Hills, by 1968, the unil consisted of three sections- Ihe Roxburghshire Section based at Yetholm: Ihe Berwickshire Section based al Duns and the Selkirkshire Seclion based ai Galashiels. The section which was based in Galashiels qiiickly became established as a team in its own right and was named the Tweed Valley Mounlain Rescue I'eam in 1973. Over the years the leam has assisled the Police, and other agencies. whenever asked in a wide range of tasks. often working alongside members of the Borders Search and Rescue Unit which now operates from Kelso. The tasks have ranged from the horrors of Lockerbie lo rescuing sheep stuck on ledges. from searching for rnissing children to searching for despondenl adults; from evacuating injured hill walkers to recovering the bodies of suicide viclims- from assisting al limes of flood to assisling during periods of heavy snows. ind¢¢d providingassistance over a much wider remil ihan the name Mountain Rescue Team might suggest. The area covered by the team includes significant expanses of open hill ground, foresls, rivers, lochs. as well as villages, towns and ihe City of Edinburgh. Although the team gels involved in a wide range of tasks the mosl common is missing person search work. The leam has developed its skills in this area and has trained Search Managers who work alongside Police Officers on such incidents. Page 2
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 OIIJECTIVES AND ACTIVITIES Background A high prioriiy for the team is lo ensure the safely of lis own members and those affected by ils operalions. Training is ihe key and the leam undertakes lo Irain members in the skills required lo carry out ils main tasks. The team conlinues to train every Wednesday night as li has done since its earliest beginnings, as well as occasional Sundays and weekends on all hill craft and mounlain rescue techniques. The teain today is, in some ways, very differenl lo thal which started in ihe 1960's. However, it has nol changed in one very iinportanl way it is still made up of committed volunleer5 from all walks of life who share ihe desire to help another fellow human who may be sut'fering and need help. The leam will coiitinue lo evolve to meet the challenges which lie ahead to assisi Police Scoiland and the communilies of the Borders. ACHIEVEMENT AND PERFORMANCE Charilable activities In 2024, we were called out 81 times over 80 incidents and expended 2364 person-hours on tliese jobs. In 20?3 we were called out 52 times over 50 incidenls and expended 2282 person-hours on these jobs. It may seein stran&iL Ihal Ilie total hours are nol massively dilyerenl coinpared 10 2023, bul this 15 down to tewer big7 searcl)es whicli lend to suck up a lol of lime in comparison lo relalively quick MTB and Hill rescues. Perhaps worth meiitionin&) Ihal if we reinoved ihe callouts Ihi5 year lo the new trails in Glentress, then our remainingi cal louls would have numbered 53 which would have been close lo ihe lasl two years. The new trails have b>LiiLrated a sigyi1i ficaiil uplifi in callouts (28 li) 2024). Oclober wa5 our busiesl month in team history with 13 iallouls. In 2024, 560/0 ofcallouts were to "SAS &8SiSt" tasking. This is an increase on 2023 (35 % ) and is Ihe higihesl of any years. These are maiiily jobs involving mouniain bikers and hill walkers in rural settings and the increase is influenced by the uplift in callouts lo ihe new Irails in Glentress. The 2024 percenlage breakdown of callouts againsi ihe main calegories lisled in our Family Booklel has sliilled for some categiories over 2023. The percenlagies for 2024 (5 yr average 2017-2021 in brackets) are.. Missing persons 21 % (30% ); Mountain Biking 460/0 (27 % ); Hill walking: 270/0 (26% )' Various other.. 50/0 (1 l O/o}' Equestrian.. l 0/0 (2010): Civil Resilience: 00/0 (30/o)- Al Work.. 00/0 ( l % ). The PLrcentagies for Mountain Ejiking have iiicreased substantially this year due to ihe openinbi of ihe new Irails in Glenlress. 11 is likely that the runningi Syr avera&)es will broadly align lo the figures in the Family Booklet. In lernis of ihe Mountaiii Bikin callouls this year: 2 callouls were in Caberston: 32 callouts were in Glenlress; I calloul was in Innerleitlien ai)d 2 call()uls were elsewhere. In 2023. 1 callout was in Caberston; 8 callouts were in Glentress. no callouts were in Innerleithen and 3 callouts were elsewliere. In 2024 there was an increased number of callouts lo injured parties, however in many of these the team worked alongside SAS staff. There was a noiable increase in significant injuries lo young people riding the new trails in Glentress. In 2024, 7 callouls involved fatalities (one was a dog). The hours we spend (duration) on the differenl caiegories of callouls remains broadly in line with the Family Booklet lislings: Missing Person searches 5-10 hours; Mountain Biking 2-3 hours. and Hill Walking 4-5 hours. Similarly, the number of members involved in callouts remains broadly in line with Family Booklet figures. In 2024, the Inaximuin number on Hillwalking callouls was 16 with generally 8-12 available. The maximum number on MTB callouts was 15 with generally 8-13 available. The maximum number on Missing Person allouts was 24 with generally 8-16 available. In terms of where we were lasked (Local Auihority areas), in 2024. 64 % of callouls were in the Scottisli Borders area. In 2023, 620/0 of callouts were in ihe Scottish Borders area. In 2024, 90/0 of callouts were in City if Edinburgh. 50/0 in Wesl Lothian- 160/0 in Mid Lothian. and l % in Easi Lothian. In 2023, 33010 of callouts were to Ciiy of Edinburgh and the Lothians. In 2024, 16010 of callouts were to the Pentland Hills. In 2023, 130/0 of our callouts were to the Peniland Hills. In both 2024 and 2023, 5 % of callouts were outstde our area. Page 3
TWEED VALLEY MOLNTAIN RESCUE TEAM {SCIO) REPORT OF THE TRUSTEES FOR THF. YEAR ENDED 31ST MARCH 2025 ACHIEVEMENT AND PERFORMANCF. Team Legder's Report for June 2025 AGM This is the first Team Lead/Chair repon I liave written as Lead of Tweed Valley Mountain RescLJe Team hopefully I don'l miss oul anv importanl infomiation or fail io meiiiion anyone who deserves credii for work for and wiihin the leain over the l&st twelve months. If I do. my sincere apologies. Can I firsi bcb7in bv giving my hugc thanks lo our teom members. ai)d to ilieir families. direct aiid indirecl. who allow us all io participa1¢ in our voluntccring roles - wc all want lo bc here doing this, whereas tlieir tainilies niay iiol aiid al IIT)ies. b¢ar ihe brunl ot. additional M"ork and worrv whi Ic wc are all 'cnjoyinby' searching some pi¢¥e of Idiid, soiiiewli¢Fe vbSLur¢. al 2ani 011 a Tuesday iiioming.....usually in the rain. As we have seen. ?024 an ¢xLep(ionally busy year - nol quite the inu51 busy, bul very nearly. We had 81 call ouls. J less than in 2021 (our record year). wilh a tol(Il of2,364 hourts sp¢iiI 'iii d¢liuii' soiiicliow Ihis hour tibyure was I? most we have ever seen. This has very definiiely been as a resuli of the opening or Ihe expanded lilenlress Mountain Biking'resort, in early 20?4. If we remove the callouts ihis year to Ihe iiew Irail.s in (ileniress. Ihen our remaining callouts would have numbered 53 which would have been close to Ihe last Iwo years. The new trails have gvenerated a signilicanl uplifi in callouls (?8 in 2094) - Oclober was oul busiesl monih in leam history with 13 cal louts. I now need to offer my thanks to several people and groups here - IhRnk¢ for the help in transitioning lo Ihe Leader rcTrle and thanks for handingj oi'er a team in a great piisjlji>ll. !OLir training on Incidenl Manag)emenl and SARCALL has been invaluable...and the overall ConiiiiillLL Ihanks for your patience, advice. arguments and skills - this ieam is nothing withoul a compelent committee running ihe show. I've al80 had several menlors during ihe last )'ear. inside and oulside of ihe team they know who they are hn have nffered s()Ine very IhniiLihi provokingy and l)elpful advice lo keep me tocused - manv thanks for vour sage words. n l iiie with the increase in call outs. this leam has conliniied lo evnIe 28 A prnfessinnal nrgani7atinn. We have conlinued lo iniprove niir i'e.hicle fleet with the Ne Alpha coining in and ihe old A Ipha heing snld In anoiher team. our trusty Vehicle Olcer) and sub ieams for heading thi% work lip. And th&nks l() Ii)I" uiL¥llji) , ..x l .li'.i Stuck in a soggy field - someone had to take thal honor ot. beinb7 thc first to gcl il stuck 50rncwhcrc. Ili&qnks for looking after the fleet of vehicles we hav¢ also very much apprcciatcd by all mcmbcrs. We 1115u aLld¢d furtli¢i ¢4uipiI)ent lo our inventory a new 5tretch¢r. hlad 'Il¥irds. Ihcrmal monoculars. AED'S ( froiii d cli<iril£ibl¢ doiiur). ii¢w baiikside equi piiieiil.....I could go on Iicls had a busy timc kceping up lili Ihe needs here. ini, Iiili I I:, il i. Ililil i(Iii of ii¢w le<ll71 Iiiciiibrrs. .ai)d ii¢veriiiiiid Ilic D411 I nvi iilril'i- Svstcm adrnirabl), managed b) i igul¢irly r¢wi'liiigi uii cquipiiiriil r¢plac¢iiieiits. LikcwisL and hi5 radios and the ivhat sei'llx l i ki i iiiii I i)u'il re-programimiiig of thvse Il)diiks' to YOU dll Ii¢r¢. Equipmenl and slrong leadership has also been kev on the medical side, witli e¢pinbJ well oi) lop c)r Inedical irainingp. expansion and replacement of eqiiipmenl and Ihe ei'er chaiibj I I Ib ILbJal side of itr, i", 1rci. as 'ell as appearing in numerous award line up5 aiid Inedia articles. Many thanks for the focus heri i)lus Ihe numerous other current and ex medical prolessionals we have in the ieam. As we knoii. Ilii I<RMT qualificalion is now required lo administer Entoiic) )1.15 ,.Il FIL I. Jrugs we carrv. I'his is a major change to ho l L<lll li LLII II ()PLrale. To this end l asK'in._ i) sland for Deputy Team Lead io work M itli a4 the new Training Officer) to eiiib¢d 11,IKI'I' inlo our Irainin& close any perceived gaps biLI', LLII LI.IS1' ]d RRMT training and figure out Ihe next sleps here. Page 4
TWEED VALLEY MOUNTAIIN RESCUE TEAM (SCIO) REPORT OF THE TRUEF.s FOR THE YEAR ENDED 31ST MARCH 2025 ACHIEVEMENT AND PF_RFORMANCE As mentioned earlter. u'e have seen an increase in call oiit% lo CJleiilre8s hence we have Ii)()k.. d in work more closely with F LS. Scotlish Pol ice. SA% ai)d no Scollish Fire and Re$CL Service (Ihai)k lo qee hr)w we can better serve the riders in what can onl), be described now as a 'biking resort,. li) L)LiILral, we are continuing lo Ork with our partner agencies across the board as ihese relationships are key lo our - and their SUCCCSS. Training and preparing for call ouls. bcing ablc to r¢spond cffectively. is key to our 0ratIon. We need to r¢iiiriiib¢r Ilial we are a iiiouiilaiii rescue le77. iic)t Ll iiiountain bike rescue leam. hcncc IIK training and praclicc w¢ li<lV# duIic iIi t1 pas1 twclvc iiiviiilis, l¢d l) lid ilic trainiii¥ Sub l¢am. has proved invaluabl¢. includin our 2025 Winier Tr<iining al Gleninorc LoLlg¥...1111s yedr willi s1i0W. And lalking (It. and her'l can,.. staiemenis - we have r¢cenily been trialing a iiew reLruiliiiviil pruLesb iii order to providL il %ILiid) %lrL<ilii of new recruils into the ieain. We have losi members as Ihey have moveLI trorn the area - huge thanks lo her and the work she did oli ihe Dll policy) - and sonie Mho have slepped b-.ii'l li iTrlll I I 11 l <11 Iiin-..I V. r)'.-t ' Inire on this later), bul have been able t() in neil( Ihig prnces% are back aller several years out: -'iiihL-s I probationer. trainee). Linki ngy lo recruitment and all team meinbers. you will be bilad lo know that Ilie PVG proces8 is now coinplele and we are all g701 io go.....and ihat Iliis has lo be done ab)ain in five years time. Very gyood luck io the leam leader ai ihis poini ! We continue to support local events 1th the eveni ieam I managyingl. somehom. lo (nearly) always find team members lo cover ihese - I do need to encoiiragie ali ieaTn members lo slep up here and lake on al leasl one event cover role per year as ihey are key for our coinmunily en&ia&?emenl and do bringy in some level r)t team funding. We contililli, .'Il%i) tn foc1 nn niir finances we alwa)'s need more money Ihan we think we need. Our Treasurl r oiitiniies lo nianage this area And will be nnw leadinb) a Fiindraising siib team - voliinleeTS please foi'iii iii orderly queue. Finance is al'ay$ a concern especially as cosls conlinLie to rise and dc)nali()n slom, down. rinal ly, frorn a 'runniTib il'l ILil'll' %idc of ihinbs. wiihoiil .1.5 Secretary. simply being the b)lue thai keeps cvcrythinby running ancl Mcdia OtTicer. Icttii)b ¥k¥ryuiie know H'hal we are doing. I'd jusl like to vive my Ihank's - thcsc Lll'l I'll., i s Ihal s¢¢m lo happcn in thc backb>round bul ar¢ kev for this tcain. So lo Ilie fulure..... Luvking al Ihe liisl Leaderlchair repth, oiie ileiii 15 uiwoiii¥ - Ihe scarcli for a iiew 'garage locatini), for Dravo. ilh ilie FLS Gleniress - MacDonald Cardron¢l diSLU55iUllS Still iakiiib pliiLe l aiii surpriSL'd 1141Sn'l ruli away screaming after all Ihis work - Ihanks for your perseverance here and I do have £1 fL'L'liiib) abuui lilts nexi few monlhs and getting a nem, site. Page 5
TWEED VALLEY MOIINTAIIY RESCUE TEAM (SCIO) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST MARCH 2tI25 ACHIEVEMENT AND PERFORMANCF. nieiitioned earlier ihe Irial of Ilie nevs recruitment procesq. This has been run in conjunction 1th the Irial of a new te2m slruclure, as you are aware of, wilh the creatiDn nf a 14onorary, Operalional and Associate Mernber/Non-Operational struclure. The maiii ain) here is to relain teain members as and wheii they decide to step back from the team after x years worth of service so ihat we relain iheir skills in ihe ieam for Irainin and odvicc as well os to provide an expanded sense of 'family'. This is reallv in line ¥¥iih muliiple other MR'S across Ihc country. Curreiiily ive liave 5-6 people requestin&y to Inove to ihis and should ihe Loinmittee and ovcrall m¢mb¢rship bc liapp), with this trial and struclure. Ive will need io amend ihe team conslilulion at an EGM aiid liopefully bring Iliis in to bcing. Th¢ rccruitmcnt proccss is b¢ing uscd to backfill team members 51cppiiig out or sleppiiig into the Associate Meinbcr rolc and provide that supply of prospcctive new recruits. To close. and in a similar vein lu Wli"¢px)n )e<W - Icl's rriii¢ii)b¢r wliy we are here aiid what we do this for - we are out ihere in the hills. 1 iii'L%lb. Iuwiis iiiid cili¢s of vur PiilLlI. wh¢ii¢v¢r iieeded, tryiiig to help those people who need it. whether a rnouniain biker. a hill 'IlLer. a hurse rider or soiii¢oii¢'S Piir¢iil wilh d¢iii¢i)lia, ho ha8 wandered oft inlo the couiiir)'side. l am sure if we were in Iheir shoes. we M'ould Wiini d pri)fes5ic)Il<il cornpeienl team like ours lo come lo Iheir help. We sliould be very proud of whai we hav¢ ¢iLhievLd ii) Ili¢ last Iwelve monihs aiid past years siiice we were lom)ed. Many Ihanks for all you do...and lels keep on keeping) on. .1 ¥diii L¥sider FINANCIAL REVIEW Summary In liiie with other Scottish MRTS ihe team conlinued io receive funding frorn ihe Scottish Govemmeni during this period. The nverall resiill8 for Ihe year show a Surplus of £56.871 (2024 £7.490 surplus). which is afler £27,302 of deprecialinn (2n24 £2O.34()) Tolal incoine for tlie year increased to £l17,74fi from £67.426. The team conlinues lo attend various local aclivilies. siich as moiinlain hiking events. to provide first aid cover and raise funds for general use in the provision of our core objectives, these amoLints are normally incliided in thc fiindraising fib)ure recorded in the accounts. This year Ihe income from fund raising events ha5 increased to £1 0,386 from £9,396. Uiifortuiiately it is impraclical to list all thosc individuals and organisaiions who have donated funds or goods aiid services lo the tcam, but (lie commiltcc would lik¢ to takc this Opportunity lo cxpr¢ss its thanks lo all who liav¢ done so iii Iliv las1 ycar. Toial expendilure incrci1Sed in the period io £60.875 fr()In £59.930. Reserves policy t)ue 10 the uncertain naiure of funding for capiial expendiiure the team has adopied a policy of liaviIig designated I'unds lor the replacement ol- leain vehicles. inio which an amouni is transferred each year froTn th¢ general tund. The committee considers Ihat the level of gpeneral reserves held al Ihe year end is appropriate lo Ihe Tearn as there is no agreemenl in place for the continued receipt ot. major l-unding Irom the Scottish (iovernmenl. Page 6
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Goi'erning document Tweed Valley Mounlain Rescue Team was officially fornied following an Extraordinary General Meeting held in November 1973. At ihis meeting. Inembers of the Selkirkshire section {formed 1968) of the Borders Search & Rescue Unil voted to change Ihe name io Tweed Valley Mountain Rescue Team and amend the exisling coi)stitution to reflecl Ihal change of name. From I sl February 2015 the team changed its conslitutional forni lo become a Scottish Charitable Incorporated Organisation (SCIO). The SCIO operates wilh the same name and charily number as the previously unincorporaled charity, having transferred all its activities, assels and liabililies froin Ihat date. As a result the SCIO constitution is the mosl recenl one and became effeclive from l February 2015. Recruitment and appointment of new trustees I"ruslees are recruited from team members wtlh relevant experience, and are appoinled al the Aniiual General Meeting, or co-opted as appropriale. Organis8lion Slruclure General slruclure The structure of the team consbsts of:_ the MF.MBF.RS - who have the ribhl to attend members, meelings (includin&7 any annual gyeneral meeting) arid liavL iinportanl powers under Ihe consiiiulion; in particular. the members appoint pe()ple lo serve on the executive and lake decisions on changes 10 the conslitution itself. The number ofmembers of the organisalion will be held al a level deemed appropriate by the executive at any time in order ihai the organisalion can effectively achieve ils purposes: the EXECUTIVE - who hold regular meetings. and generally conlrol Ihe aclivilies of ihe or&)anisalion: tor exainple. the EXECUTI VE is responsible for monitoring and controlling the financial posilion of the or&Fanisalion, MFMBF.RS Qualificalions for membership Meimbership is open lo any individual aged 16 years and over who are prepared lo support the purposes of Ihe orgianisalion. Einployees of tlie organisation are not eligible for membership. Applicalion for membership Any person who wishes to become a member must apply in wriling io Ihe team and then follow ihe requirements of membership. The executive may. at ils discrelion, refuse to admit any person to membership. The executive must notify each applicant promptly (in writing or by e- mai l) of its decision on whether or not lo admii himlher to membership. Meinbership subscription No Ineinbership subscription will be payable. Regisler of members The execulive must keep a register of members Page 7
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST MARCH 2025 EXECUTIVE The Team's managing body is a committee consisting of experienced members in key roles. as li.sted oli page which meets regularly throughoul the year. The committee members are elecled at the Annual General Meeting aT]d liold their offic¢s for varying periods. Members of Ihe Executive Charli Truslees The Inaximum number of charity trustees is 12. The minimum number of charity trustees is 3 Eli A person will not be eligible for election or appointment to the executive unless helshe is a Inember of ihe orgyanisalion. A person can be co-opted io Ihe Execulive through operation of clause 59 of the constilulion or siand for election in terms of clauses 58. 59 and 60 ihereof. A person will noi be eligible for eleclion or appointment lo the executive if helshe is: disqualified from being a charity trusiee under the Charities and Trustee Investmenl (Scotland) Act 2005; or an employee ot'the organisation. Re Tister of charit Iruslees -IIL cxLculive musi kcep a register of charily twstees Decision making Excepi where Ilie conslilulion stales otherwise. the organisaiion (and ils ass¢ls aiid operations) will be maiiagied by Ilie executive; and the execulive may exercise all the powers of ihe organisation, A Ineelingi of ilie execulive al which a quorum is present may exercise all powers exercisable by the executive. Tlie Ineinbers may. by way of a resolution passLd in compl lance with clause 45 of Ihe coiislilulioii {rLqLiirLinei)I for Iwo-lliirds majorily). direcl the executive lo take any particular slep or direct the exeLulivL not lo lake any parlicLilar step. and Ilie execulive shall biive effect lo any such direction accordingly. Procedure al board meelings No valid decisi01is can be taken al an executive meeting iinless a quorum is present: the quorlim for execiilive nieelingls is 50 % of cliarily trustees appoinled al ihe last AGM. present in person. Every charity Iru51ee has one vote, which must be given personally. All decisions al executive meelings will be made by majority Vote. If there is an equal number of votes for ai)d abyainsl any resolulion, the chairperson of ihe meelin&7 will be entitled lo a second (casting) vote. The executive may, at its discretion, allow any person to allend and speak at an executive meeling nolwithstanding Ihat helshe is nol a charity Irustee - but on the basis that he/she must not participate in decision- making. Page 8
TWEED VALLEY MOUNTAII%' RESCUE TEAM (SCIO) REPORT OF THE TRU EES FOR THE YEAR ENDED 31ST MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMEYT Related parties A charity trustee must not vole at a executive meeting (or al a meetingv of a sul>commiiiee) on an) resolution which relates to a Inalter in which helshe has a personal interest or duly which ¢oiifl icls (or may conflict) with thL inlLrcsls of thc organisalion. hc/shc must ivithdraw from the meeling while ai) item of that nature is bein dcali with. For Ilie purpvses of Ili¢ iibove- (Iii iiil¢r¢s1 held by Lin iiidividudl wljo is '¢oiii)ected" willi Ilie cliarity trustcc under section 68(2) of Ihc Charltigs and Trus1¢¢ Iiive511neni (SLoII(tiid) ALI 2005 (liusbdiidlwi 1¢, pi111ii¥r, Lliild. pai¥i)i. broilier/sisler etc) shall be deeined io be held b) Ihai chariiy iruslee- a charitv Iiusiee will be deemed 10 have a personal inierest in relalion to (I Pdrticular m<ill¢r if ¢1 budy iii relation to NNhich he15he is an employee, director, member of the inanagemeni commiiiee, officer or elected representati¢ has an inleresl in that rnalter. Risk management 11ie trustees have a duly to ideniity and review Ihe risks to which the charit), is exposed and to ensure appropriaie conlrols are in place lo provide reasonable assurance against fraud and error. The commitlee ha% aqsessed the major risks Io Vihich the team is exposed and suilable systems have been put in place lo miligiale these as far as possible. Apprnved hv nrder Of the l)oard of iriislees on I l .liine 2025 and sigFned on its khalf by., Page 9
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) I rewrt on the accounts for the >ear ended 31 March 2025 8ei out on pages ihirteen to twenty three. Respective responsibilities of trustees Ind examiner The charity's trustees are responsible for the preparation of tlie aecoLinls in accordance with the terin% of the Charilies and Trustee Investment (Scotland) Act ?OOS and ihe Charilies Accounts (Scoiland) Regulalions 2(K)6 (as amcnded}. The charitj s trustees consider ihat the audit requirement of Regyulalion l O( l )(a) lo (c) of the Accounts Regululions docs not apply. li is my responsibility to examine ihe a¢coui)Is as required under Section 44(1)(c) of the Act and lo stal¢ whether parlicular matters have come to rny attention. Ba515 of the independent examiner's report My ¢x(1111111(IIioii W<15 L¢iriied out iii accordance M'ith R¢gulalion I l of thc Charities Accounts (Scotland) Regulalion5 2000. An ex<iiniiiaiion iiiLludes (I VieW uf il)¢ acLouiiliiig I'ecords k¢pt by the chariiy and a cornparison of ihe (ICLoullis preseni¢d willi Iliuse records. li i1150 iiicl u(l¢s coilsideratioii of aiiy unusual itcms or disclosures in the accoui)Is. and seeking explanaliun5 fruin yuu <15 Iruslees ¥oiIL¢riiiiibJ aiiy SULh Iiiallers. I'lic procediires undertakeii do noi provide all the evidence ihai would be required in 7 dudil, <lliLI LOllS¢4u¢iiIIy do nDi e.Npress an audit opinion on Ihe view given by the accounis. Independent examiner's statement In connection with my exaininalion, no marter has come lo my atlention ( l ) which gives me reasonable cause to Etlieve thai. in any material respect. Ihe requiremenls to keep accounling records in accordance wilh Seclion 44( l Ka) ofthe ?005 Acl and Regulalion 4 of the 2006 Accounts RegulatlOTL8; and to prepare accounts which accord wilh the accounling records and lo comply wilh Regulalion 8 of the 2006 Accounts Regulations have not been mel; or (2) lo hleh. in my opininn, altenlion %hould he drawn in nrder to enable a proper underslanding of the accounts lo be reached. JRW Hoggy & Thorburn Lhartered Aecounlaiils Riverside House Ladhope Vale Galashiels Selkirkshire TDI IBT Date: I l June 2025 Page 10
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) STATEMENf OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED31ST MARCH 2025 2025 Total funds 2024 Tolal fuiids Unrestricied Reslricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 29,821 37,001 66,822 36,126 Charitable aelivities SavinLy of I,ives 36,026 36,026 21,904 Oiher tradingj activities Investinenl income 10.386 4.512 10.386 4,512 9.396 Total 44.719 73,027 117.746 67.426 F.XPFNDITURF. ON Charitable aetivilie Sawingj of Lives 9,540 64,835 74,375 61.936 oiher 13.500) 13,500) {2.000) Total 3.960) 64.835 60.875 59.936 NET INCOME Transfers between funds 48.679 11.046) 8,192 11.046 56,871 7,490 10 Net movement in funds 37.633 19.238 56,871 7.490 RECONCILIATION OF FUNDS .1 ollil funds brougylil lorward 329.613 147.061 476,674 469.184 TOTAL FUNDS CARRIED FORWARD 367.246 166.299 533,545 476.674 The notes fonn part of these financial statements Pagell
TWEED VALLEY MOUNTAIN RESCUE TEAM {SCIO) BALANCE SHEET 31ST MARCH 2025 2025 Total funds 2024 Tolal funds Unrestricted funds Reslrieted funds Notes FIXED ASSETS Tangible assets 116,642 163,519 280,161 244,341 CURREIYT ASSETS Debtors Casl) ai bai)k 5.198 245.406 3.968 2.780 9.166 248,186 16.903 232,233 250.604 0.748 257,352 249.130 CRLDITUKS Amounts talling due within one year (3.V46l4} 13,968) 116.8U31 NET CURRENT ASSETS 250.604 2.780 253,384 232,333 TOTAL ASi4•F.TS LF.SS CURRF.NT LIABILITIF.S 367.246 166.299 533.545 476.674 NET ASSETS 367.?46 166.?99 533,545 476.674 FUNDS Uiiresiricied funds Resiricted funds: Vehicle purchase fund Equipineni purchase I'und Melrose base 10 307,246 329,613 51,037 2.780 112,482 25.550 2.71(U 114.731 166,?99 147,061 TOTAL FUNDS 533,545 476.674 Th¢ financial slalemenls were approved by the Board of Trustees and authorised for issue on I l June 2025 and The notes fonn part of these financial stalements Page 12 continued...
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUIYTING POLICIES Basis of preparing the financial stalements The financial statements of Ilie charity. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities: Slalemenl of Recommended Praclice applicable to charilies preparingiheir accounts in accordance wilh Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive I January 2019),, Financial Reportinby Standard 102 'The Financial Reporting Stai)dard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The finaiicial slaleinents have been prepared under Ihe historical cost convention. The Truslees have considered ihe potential impact of ongoing worldwide events of the activities of the Charity aiid are satisfied that they have sufficienl cash reserves lo meet all linaiicial oblibTalions for Ilie foreseeable future. As a resuli. Ihe Trusie¢s believe ihai ih¢ Charity will continiie as a bioin&i concern and Ihe accounis liave been prepared on this basis. Flnaneial reporllng 8tandard 102 - reduced dlsclosure exemptions I"lie charity has taken advaTilagye of the follo,in& disclosure eieniplion in preparing these fiiiancial slaleinenls, as pennilled by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flows. Income All income is recogpnised in the Stalemenl of Financial Aclivilies once ihe charily has enliilL'menl to the funds, it is probable ihai the income will be received and the amount can be measured reliably. Donations in Kind Where it is possible lo readily place a value on goods and services donaied to Ihe Team these have been included wiihin ihe accounls. Where no value is readily available no accounl has been made for ihese iteins. Tlie lime inpui by Team members has not been accounted for. Expenditure Liabi lilies are recognised 18 expendilure as soon as there is a legal or constructive obl igation comniiltiiib the charily lo ihat expendilure. it is probable Ihal a Iransfer of economic benefits will be required in sellleinenl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregale all cost related to the caleg?ory. Where costs cannot be directly attributed to particular headings they have been allocated lo activilies on a basis consistent with the use of resources. Allocation and apportionment ofcosls Where costs cannot be directly attributed to particular headings they have been allocated to activilies on a basis consislenl with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rales in order to write off each assel over its estimated useful life. Freehold property Motor vehicles 40/0 on cosl IO% on cost The Team's major first aid equipment is supplied ihrough Scottish Mountain R¢scue. Page 13 ontinued...
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES - continued Tangible fixed assets Other Inajor equipment purchases are largely grant or specific donalion funded wilh any balance paid by the Team written off in the year of purchase. The reinaining costs io ihe Team of equipment purchases are treated as an expense in the year of purchases due lo iheir largely consumable nalure. Taxation The charity is exempt from tax on its charitable activities. VAT Whilst the Team is nol registered for V A T. in line wilh other rescue charities il is able lo benefit froin V A T legislalion that allows these charities lo apply for a refund of VA T. incurred on certain iypes of expenditure, from HMRC. In addilion. and where applicable, Ihe Team has utilised VAT exemption rules for Ihe purcliase of equipinent. When a refund has been possible ihe refunded VA T has been otTsel againsl the relevant expense lines iii the accouiils. Where neitlier a refund nor exeinpiion apply, the VATelement of the cost to the Teain has been included in a separate expense line wiihin ihe accounts. Fund a¢counting Iln restriclcd (unds cali be used in accordance wilh the charilable objeclives at the discretion ol. the Irusiees. Restrictcd funds cali oiily be used for particular reslricled purposes within the obj¢cl% of the cliarily. RLslriclioiis arise when specified by Ihe donor or when fuiids are raised lor pariiLular reslricled piirposes. Sufficienl resources are held in bank accounls to enable the restricted funds lo be applied in accordai)ce wilh the restrictions imposed Designated Funds are funds set aside by ihe Team for a specific purpose. bul are not permanently assibyiied lo ihat purpose and can be re-assigned should il be agireed by the Team members. For an explanation of ihe differenl Funds involved please see note 7 of the accounts. OTHER TRADING ACTIVITIES 2025 2024 Fundraising events 10,386 9,396 INVESTMENT INCOME 2025 2024 Deposit accounl interest 4,512 Page 14 continued...
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for ihe year ended 31 si March 2025 nor for the year ended 3151 March 2024. Truslees, expenses During the period ihere were £878 (2024 £974) of expenses retmbursed io Truslees. These amounts al I relaled to reimburseinenl for p¢rsonal fuel used in the course of ihe charilable aclivilies and involved 4 (2024 6) of Ihe Trustees. These amounts are included wiihin vehicle expenses for charilable activities. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Reslricled funds funds Toial funds INC.OMF. AND F.NDOWMENTS FROM Doiiatioiis aiid ILbaciLS 26.126 10.000 36,126 Charitable activities Saving of Lives 21,904 21,904 oiher trading aclivilies 9,396 9,396 Total 35.522 31.904 67.426 F.XPF.NDITURF. ON Charil#blc activities Savinb) of Lives 7.653 54.283 61.936 Ollier 2,000) 2.000) Total 5,653 54,283 59,936 NFT INCOMEI{EXPENDITURE) Transfers between funds 29,869 17.531) (22,379) 17.531 7.490 Net movement in funds 12.338 (4,848) 7,490 RECONCILIATION OF FUNDS Total funds broughi forward 317,275 151,909 469,184 TOTAL FUNDS CARRIED FORWARD 329,613 147.061 476,674 Page 15 continued...
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025 TANGIBLE FIXED ASSETS Freehold property Motor vehicles Tolals COST Al 1st April 2024 Additions Disposals 239,945 177.513 69.621 32.657) 417.458 69.621 32,657) At 31 sl March 2025 239.945 214.477 454.422 DEPRECIATION Al Isl April 2024 Charge for year Eliininaled on disposal 57.587 9,598 115,530 17,703 (26,157) 173.117 27,301 26,157) Al 31 st March 2025 67.185 107,076 174.261 NF.T BOOK VALUE Ai 3 1st March 2025 172,760 107.401 280.161 Al 31sl March 2024 182,358 61.983 244,341 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 OIliL'r debiors PrepayiM¢nls 3,968 5,198 11.280 5.6?3 9,166 16.903 CREDITORS: AMOUNTS FALLIIYG DUE WITHIN ONE YEAR 2025 2024 Bank loans and overdrafts (see nole 9) Other creditors 2,212 1,756 14.979 1,824 3,968 16.803 LOANS The bank overdraft shown above (Note 7) is a result of monies due in at the year end for a specific fund less monies due out for ihat same fund. and 15 therefore a timing matler rather than a genuine overdraft. and is more than adequately covered by ihe general fund balance. Page 16 continued...
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) NOTES TO THE FINANCIAL STATEMENTS - Continued FOR THE YEAR ENDED 31ST MARCH 2025 10. MOVEMENT IN FUNDS Nel movement in funds Transfers between funds Al 31.3.25 At 1.4.24 Unrestricted funds General fund Veliicle Replacement Fund 234.647 94.966 48.679 (2,496) 8,550) 280.830 86,416 329.613 48,679 (11.046) 367,246 Restricted funds Scott15h Gov¢rnmeiii Funding Vehicle purchase fund Equipinenl purch&se fund Melrose base (11.046) 25.487 1,046 25.550 2.780 118,731 51.037 2.780 112.482 6,249) 147,061 8.192 11,046 166,299 TOTAL FUNDS 476.674 56.871 533.545 Nel movemenl in funds, included in the above are as follows: Incoming resources Resources expended Moweinenl in fiinds Unrestrieled funds GeiiL'ral fuiid 44.719 3.960 48.679 Restricted funds Scottlsh Governmenl Funding Vehicle purchase fund Melrose base 36.027 37.000 (47.073) (11,046) 25.487 6,249) 6,249) 73.027 64,835 8.192 TOTAL FUNDS 17,746 60,875) 56,871 Page 17 continued.
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) NOTES TO THE FJNANCIAL STATEMENTS - eontinued FOR THE YEAR ENDED 31ST MARCH 2025 10. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds Transfers belween funds Ai 31.3.24 Al 1.4.23 Unrestricted funds General fund Vehicle Replaceinent Fund 234.409 82.866 29.869 (29,631) 12.100 234,647 94,966 317,275 29.869 (17,531) 329.613 Restricted funds Scott15h Government Funding Vehicle purchase fund qiiipincnl purch&se fund Radios fuiid Melrose base {17,531) 3,187 17,531 22.363 2.780 1.786 124.980 25.5.50 2.780 {1,786) (6,249) 18.731 151.909 (22.379) 17,531 147.061 TOTAL FUNDS 469.184 7,490 476.674 Coinparalive nel movemenl in funds. included in Ihe above are as follows: Incoming resources Resoiirces expended Moveinent in fuiid5 Unrestricled fund$ General fund 35,522 (5.653) 29,869 Restricted funds Scottish Governmeni Funding Vehicle purchase fund Radios Fund Melrose base 21.904 10.000 (39.435) (6.813) (1.786) 6.249) (17,531) 3,187 (1,786) 6,249) 31,904 54.283 22,379) TOTAL FUNDS 67.426 59,936) 7,490 Page 18 continued..
TWEED VALLEY MOUNTAIN RESCUE TEAM (SCIO) NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025 io. MOVEMENT IN FUNDS- continued Explanation of the different funds listed above: The designated fund for Vehicle Replacement (lisled under unrestricted funds) has been introduced to sel aside monies for ihe future replacement of Team vehicles with a sel amount transferred from General funds lo this fund each year to offsei fulure costs. The Scotlish Government Funding monies are for ihe payment of the day to day running costs of the Teain, including those costs associated with its charitable aclivities. The reslriction on these fuiids is Ihat they are not for accumulating ioward a capital expense. The restricted fund for Vehicle Purchase represents grants and donations received for specific vehicle purchases and is malched io the assei bought. The income from ihis fiind is writlen off al Ihe saine rale as Ihe assel it relales to is depreciated in the balance sheet. The reslricled fund for Equipment represents grants and donations received for a specific purchase and the expeiises thereby iiicurred. Any excess of cosl over funds received is shown as a delicil ()n this fuiid aiid is covered from unrestricied Team funds. Tlic reslricied fund for Radios represenls money received from Scottish Mounlain ResLue for Ili Inaiiitcnancc and. where necessary. replacemenl of radio equipment uiilil such iiin¢ as a nalioiial pr(IbFrainme of replacemenl can be achieved to meel frequency changles. The restricted fund for the Melrose Base represents Ihe monies received. and asselslservices received iii kind. in connection with the purchase and redevelopnient of ihe new Team base. Monies in tliis fuiid are off5ei by the asset in the balance sheei for tlie new base. RELATF.D PARTY DISCLOSURES There were no related party transactions for the year ended 3 Isl March 2025. Page 19