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2025-02-28-accounts

Charity registration number SC010737 (Scotland)

CAIRNGORM MOUNTAIN RESCUE TEAM

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

CAIRNGORM MOUNTAIN RESCUE TEAM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Charity number SC010737
Principal address Inverdruie
Aviemore
Inverness-shire
PH22 1QH
Independent examiner
MacKenzie Kerr Limited
Chartered Accountants
Redwood
19 Culduthel Road
Inverness
IV2 4AA
Bankers Bank of Scotland
Main Road
Aviemore
Inverness-shire
PH22 1RH
Virgin Money
15 Academy Street
Inverness
IV1 1JN

CAIRNGORM MOUNTAIN RESCUE TEAM

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 16

CAIRNGORM MOUNTAIN RESCUE TEAM

TRUSTEES' REPORT

FOR THE YEAR ENDED 28 FEBRUARY 2025

The trustees present their annual report and financial statements for the year ended 28 February 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The objectives of the charity are to foster and support the activities of the Cairngorm Mountain Rescue Team; and, through the team to give voluntary aid so far as lies in its powers to anyone suffering on the hills and moorlands in the Aviemore district or any other place where the leaders of the team may direct; to acquire and maintain suitable equipment; to raise funds and administer them for these purposes and to further the cause of mountain rescue in any other way.

The trustees have paid due regard to guidance issued by the Office of the Scottish Charity Regulator in deciding what activities the charity should undertake.

Achievements and performance

2024/25 has been a relatively quiet year and the trend of smaller, targeted call outs continues. A breakdown of call outs and team member hours is detailed below.

The team membership remains stable with 4 new team members joining during 2025, bringing the current team to 45.

Callout Statistics

2024

2025 – to date

Financial review

The Statement of Financial Activities shows net incoming resources for the year of £85,180 (2024 - £81,648 net

incoming resources).

The team received many monetary donations from individuals and other donors and these donations are gratefully received and assist immensely in the ongoing activities that the team undertakes, thanks to everyone for their generosity.

The reserves policy is to maintain sufficient liquidity to enable the charity to operate and invest in equipment when appropriate, given the viability in year to year funding.

CAIRNGORM MOUNTAIN RESCUE TEAM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

Structure, governance and management

The SCIO was incorporated on 23 January 2012 as a result of a change to SCIO application by Cairngorm Mountain Rescue Association SC010737, which was an Unincorporated Association registered as a charity since 3 May 1973. The charity is run by a Committee which meets on a regular basis.

The members of the committee, who are trustees for the purpose of Charity Law, are listed below:-

The Cairngorm Mountain Rescue Team shall consist of one Team Leader, one or two Deputy Leader(s) and such number of individuals as the Board may from time to time determine. The Team Leader and Deputy Leader(s) shall be appointed by the Board and shall be responsible for training and discipline of the Team and for selection of personnel provided always the final decisions on any matters of dispute will rest with the Board. The Team Leader and Deputy Leader(s) shall hold office until the Board by a three – fourths majority shall decide to terminate the appointments.

A Board shall be appointed annually at the Annual General Meeting and shall consist of the Team Leader, Deputy Leader(s) and such members of the charity as the Board may from time to time determine, these members shall be elected, by ballot if necessary, from nominations made at the meeting. If there is an equality of votes then a selection from the equal nominees shall be determined by lot.

The Board immediately after the Annual General Meeting shall appoint from their number a Chair, Vice Chair, Secretary and Treasurer for the ensuing year. It shall not be competent for the same person to hold the office of Chair or Vice Chair for the uninterrupted period exceeding three years.

The Board may co-opt any additional persons they think fit and may fill casual vacancies and all persons coopted shall have voting powers.

All members of the Board (except the Team Leader and Deputy Leader(s) shall retire annually but shall be eligible for re-election and re co-option.

There is a structured induction process in place for all newly appointed board members. This process ensures that each individual has a clear understanding of the team’s mission, operational procedures, governance responsibilities, and key policies. It also provides essential background on current priorities, risk management practices, and partnership arrangements, enabling new board members to contribute effectively from the outset.

CAIRNGORM MOUNTAIN RESCUE TEAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY2025 Rlsk management The members have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the chwty. and they are sat"sfied the systems are in place to mibgate our exposure lo major risk. Thè trustéès. report was approvèd by th$ Board of Truste￿.

CAIRNGORM MOUNTAIN RESCUE TEAM

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CAIRNGORM MOUNTAIN RESCUE TEAM

I report on the financial statements of the charity for the year ended 28 February 2025, which are set out on pages 5 to 16.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and

  3. to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006

  4. have not been met, or

  5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

MacKenzie Kerr Limited Chartered Accountants Redwood 19 Culduthel Road Inverness IV2 4AA 26 November 2025

CAIRNGORM MOUNTAIN RESCUE TEAM

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 28 FEBRUARY 2025

Notes
Unrestricted
funds
2025
£

Income from:
Donations and legacies
2
120,794
Investments
3
24,182
Total income
144,976
Expenditure on:
Raising funds
4
12,921
Charitable activities
5
130,981
Total expenditure
143,902
Net gains/(losses) on
investments
10
86,768
Net income/(expenditure) and
movement in funds
87,842
Reconciliation of funds:
Fund balances at 1 March 2024
1,433,433
Fund balances at 28 February
2025
1,521,275		 Restricted
funds
2025
£
-
-
-
-
2,662
2,662
-
(2,662)
16,768
14,106		 Total
2025
£
Unrestricted
funds
2024
£

120,794
169,147
24,182
3,133
144,976
172,280
12,921
6,202
133,643
88,980
146,564
95,182
86,768
13,442
85,180
90,540
1,450,201
1,342,893
1,535,381
1,433,433		 Restricted
funds
2024
£
-
-
-
-
8,892
8,892
-
(8,892)
25,660
16,768		 Total
2024
£
169,147
3,133
172,280
6,202
97,872
104,074
13,442
81,648
1,368,553
1,450,201

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CAIRNGORM MOUNTAIN RESCUE TEAM

BALANCE SHEET

AS AT 28 FEBRUARY 2025

Notes
Fixed assets
Tangible assets
12
Investments
13
Current assets
Stocks
14
Debtors
15
Cash at bank and in hand
Creditors: amounts falling due within
one year
16
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
17
Unrestricted funds
18		 2025
£
1,200
45,661
109,127
155,988
(4,593)
£
398,689
985,297
1,383,986
151,395
1,535,381
14,106
1,521,275
1,535,381		 2024
£
7,000
29,967
133,399
170,366
(12,588)
£
405,154
887,269
1,292,423
157,778
1,450,201
16,768
1,433,433
1,450,201

The financial statements were approved by the trustees on 26 November 2025

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

1 Accounting policies

Charity information

Cairngorm Mountain Rescue Team is a Scottish Charitable Incorporated Organisation registered as a charity in Scotland.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

1 Accounting policies (Continued)

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement 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 aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property 2% straightline Equipment 15% reducing balance Fixtures and fittings 15% reducing balance Computers 3 years straight line Motor vehicles 25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.10 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

1 Accounting policies (Continued)

1.11 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.12 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 108,009 114,147
Legacies 12,785 55,000
120,794 169,147

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

3 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest 12,405 613
Dividends 11,777 2,520
24,182 3,133
4 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Investment management 12,921 6,202

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

5 Expenditure on charitable activities

General General
activities activities
2025 2024
£ £
Direct costs
Depreciation and impairment 23,679 16,549
Rates and water 982 313
Insurance 28,751 10,137
Light and heat 2,774 5,299
Advertising 610 411
Property maintenance 5,745 4,031
Team equipment 19,011 12,326
Training 2,195 3,572
Team members expenses 21,207 16,937
Motor expenses 18,213 20,937
Book-keeping costs 1,122 873
Other charitable expenditure 4,507 1,912
128,796 93,297
Share of support and governance costs (see note 6)
Support 2,147 2,075
Governance 2,700 2,500
133,643 97,872
Analysis by fund
Unrestricted funds 130,981 88,980
Restricted funds 2,662 8,892
133,643 97,872
Support costs allocated to activities
2025 2024
£ £
Telephone 2,147 2,075
Governance costs 2,700 2,500
4,847 4,575
Analysed between:
General activities 4,847 4,575

6 Support costs allocated to activities

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

6 Support costs allocated to activities (Continued)

Governance costs comprise:
Independent examination
7
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets		 2025
£
2,700
2,700
2025
£
2,700
23,679		 2024
£
2,500
2,500
2024
£
2,500
16,549

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

10 Gains and losses on investments

Unrestricted Unrestricted
funds funds
2025 2024
Gains/(losses) arising on: £ £
Revaluation of investments 76,747 13,901
Sale of investments 10,021 (459)
86,768 13,442

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

12 Tangible fixed assets

Cost
At 1 March 2024
Additions
At 28 February 2025
Depreciation and impairment
At 1 March 2024
Depreciation charged in the year
At 28 February 2025
Carrying amount
At 28 February 2025
At 29 February 2024		 Freehold
property
Equipment
Fixtures and
fittings
Computers Motor vehicles
£
£
£
£
£
334,822
114,801
12,765
2,753
167,066
-
10,598
-
6,616
-
334,822
125,399
12,765
9,369
167,066
-
71,915
10,558
2,753
141,827
6,696
8,137
331
2,205
6,310
6,696
80,052
10,889
4,958
148,137
328,126
45,347
1,876
4,411
18,929
334,822
42,886
2,207
-
25,239		 Total
£
632,207
17,214
649,421
227,053
23,679
250,732
398,689
405,154

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

13
Fixed asset investments
Listed
investments
Cash in
portfolio
£
£
Cost or valuation
At 1 March 2024
878,851
8,418
Additions
197,280
210,799
Valuation changes
76,764
-
Disposals
(191,831)
(194,984)

At 28 February 2025
961,064
24,233
Carrying amount
At 28 February 2025
961,064
24,233
At 29 February 2024
878,851
8,418
14
Stocks
2025
£
Raw materials and consumables
1,200
15
Debtors
2025
Amounts falling due within one year:
£
Other debtors
26,453
Prepayments and accrued income
19,208
45,661
16
Creditors: amounts falling due within one year
2025
£
Trade creditors
1,893
Accruals and deferred income
2,700
4,593		 Total
£
887,269
408,079
76,764
(386,815)
985,297
985,297
887,269
2024
£
7,000
2024
£
14,106
15,861
29,967
2024
£
10,068
2,520
12,588

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 March Resources At 28
2024 expended February 2025
£ £ £
Snowmobile (asset) 827 (207) 620
Land Rover (SX62 BTV) 635 (158) 477
PIEPS Beacon (asset) 1,391 (208) 1,183
Digital radio/Equipment (asset) 13,500 (2,025) 11,475
Mobile Avalanche Training Kit (asset) 415 (64) 351
16,768 (2,662) 14,106
Previous year: At 1 March Resources At 29
2023 expended February 2024
£ £ £
Scottish Mountain Rescue LIBOR 3,127 (3,127) -
Scottish Mountain Rescue Equipment (Avalanche) 2,578 (2,578) -
Snowmobile (asset) 1,102 (275) 827
Land Rover (SX62 BTV) 846 (211) 635
PIEPS Beacon (asset) 1,636 (245) 1,391
Digital radio/Equipment (asset) 15,882 (2,382) 13,500
Mobile Avalanche Training Kit (asset) 489 (74) 415
25,660 (8,892) 16,768

Funds

The Scottish Mountain Rescue Libor fund has been restricted for use on the cost of training expenses.

The Scottish Mountain Rescue Equipment fund has been restricted for use on the cost of equipment.

All remaining restricted funds relate to the various assets purchased in line with the restrictions placed on the use of the funds by the donors.

CAIRNGORM MOUNTAIN RESCUE TEAM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025

18 Unrestricted funds

At 1 March
2024
Incoming
resources
Resources
expended
£
£
£
General funds
1,433,433
144,976
(143,902)
Previous year:
At 1 March
2023
Incoming
resources
Resources
expended
£
£
£
General funds
1,342,893
172,280
(95,182)		 Gains and
losses
At 28
February 2025
£
£
86,768
1,521,275
Gains and
losses
At 29
February 2024
£
£
13,442
1,433,433

19 Analysis of net assets between funds

Unrestricted

funds
2025
£
At 28 February 2025:
Tangible assets
384,583
Investments
985,297
Current assets/(liabilities)
151,395
1,521,275
Unrestricted

funds
2024
£
At 29 February 2024:
Tangible assets
388,386
Investments
887,269
Current assets/(liabilities)
157,778
1,433,433		 Restricted
funds
2025
£
14,106
-
-
14,106
Restricted
funds
2024
£
16,768
-
-
16,768		 Total
2025
£
398,689
985,297
151,395
1,535,381
Total
2024
£
405,154
887,269
157,778
1,450,201

20 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

Wed, 26 Nov 2025 15:20:26 GMT

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