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 evnI￿e 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 O￿lcer) 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 TRU￿EF.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 0￿ratIon. We need to
r¢iiiriiib¢r Ilial we are a iiiouiilaiii rescue le￿77. 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 g70￿1 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