DUNDONNELL MOUNTAIN RESCUE TEAM SCIO RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 16 NOVEMBER 2023 LEGGA Ths ACCOUNTANTS L TD ACCOUNTANTS & TAXADVISORS DINGWALL
DUNDONNELL MouNfAIN RESCUE TEAM SCIO CONTENTS Page Trustees Report Independent Examiner's Report Retripts arn1 Payments Account Statement of Balances Notes to the Accounts
DVNt>ONNELL MOUP4TAIN RESCUE TEAM SCIO TRUSTEES. ANNUAL REPORT OVEMBE Scottish ChèAty Number SC011603 Trustees who served durln the ear Contact Address Charitable Status and Governlng Document The Team retained its Status as a Scottish Charitsble Incorporated Organisation (SCEO). The Team's governare is laid down in its conskntution. Recnjitment and appointment of Trustees All of the Team's Trustees are appointed or reappointed by the members at our AGM whlch Is held In early December eath year. Charftable purposes The purposes of the Organisation are., the saving of lives and the relief of those in need through the provision of voluntary mountain rescue servlce In the Scottish Hlghlands, primarily in the Ross and Cromarty and Inverness-shire area, for any person or persMs suffering an accident or who are, or may be, injured, lost, immobilised or othernSse in need of such mountain ScUe ServIS anywhere on the mountains, rn(x)rlands or any other pla where the Team Leader or Depute Team Leaders may dirert and to a55iSt in the recovery of the bc)dies of those perx)ns who have died In that area, on the mountsins, moorlarKIs or such other pla. Attjvltles and achievements The Team has 35 members on the callout Ilst, 9 reserves and 2 callout officers. 1 are unpaid volunteers. The Team was involved In a totsl of 23 Inodents reqUIng our assistan during 2023 whld) Involved around 1,100 rescue hours. However, It is worth noung that behlnd the rescues, colleclvely our vduntsers spend almost 5,000 )ur5 on training per year. We are very much part of the local communities that we serve. Our area of operation extends to over 2,000 square miles. Whilst most of these are extremely remote wild lands, there are many small, scattered communities who value our contributyon to keepirKJ them safe. The tearn continues to develop a strateglc plan, part of which indudes investing in budget forecastrs tri improve our financial plannlng. The team continues to ensure we apply good govemanre for the tharity. We conts'nue to re1ve funds each year from the Scotbsh Govemment and Police Scodand. These. along wlth donatlons from indlvlduals (a our'just Gimng, webpagel, organisations and grant awarding Trusts enable the Team to nnance the personal equlpment of Team members to a very high level and to supply and maintain scue equlpment that meets natlonal specifications. Trustee remuneration and expenses The Trustees do not receive any remunerdtion. &)me Trustees do receive expenses related to adrnini5trative duties and tr4vel for Commlttee meetings. All team members are eligible to daim fuel expenses for callouts and exercises and a varfety of equipment alloWanS are also availale. They can also claim for wages lost during callouts. The Page I
Team has continued to relmburse rnembers. personal fuel expenses. All team members can apply to undertake funded courses which enhan thelr sk1115. and the Team benefits fmm this in our own trJ'ning programme. Reserves At present we have £112,823 In our current account and £9,992 available in our savlngs account. (kne of the 5 team vehicles Is now 10 years old and therefore may require replament durlng tIE coming year. Approved by the TrusteeslBoard Member5 and signed on thelr behalf by June 2024 Page 2
DUNDONNELL MOUNTAIN RESCUE TEAM SCIO INDEPENDENT EXAMINER'S REPORT TO THE ND TRU I report on the accounts of the tharity for the year ended 16 November 2023 which are Set out on pages 4 to 6. Respectlve respon$ibillties of trustees and examiner The tharivs trustees are responsible for the preparation of the accounts in accordance with the temis of the charleS and Trustee Investment (Scodandl 2005 Act ar¥J the Charities Accounts (Scotland) Regulations 2006 (as amended). The chaNty trustees consider that the audlt requirement of Regulatlon 10(1) (d) of the Accounts Regulations dtr5 not apply. It Is my resrx)nslbility to examine the accounts as requiral under section 44{1) (c) of the Act and to state wIEther partlojlar matters have come to my attention. Isl$ of Independent examiner's statement My examlnatitm is carried out In accordan wlth Regulation 11 of the 2006 Accounts Regulations. An examination indudes a revlew of the accountr'ng records kept by the charity and è (nmparison of the accounts presented with those records. It also Includes conslderauon of any unusual items or dlsdosures in the accounts and s*ks explanations from the trust&s conceml any such matters. The procedures undertaken do not provlde all the eviden that would be required In an audlt and, conseqUenV. I do not express an audit opinKin on the vlew gn by the accounts. Independent Examinerfs Statement In the course of my examlnation, no matter has come to my attenb'on, which gives me reasonable cause to believe that in any material respect the requirements.. to keep accour¢ting records in ac(x)rdance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare account5 whlch accord with the ac(nunting records and com Jy with Regulation 9 of the 2006 Accounts Regulations have not been met, or to whlch, in my oplnion shDuld be drawn In order to enable a proper understandlThJ of the atcourts to be reached. Leggatts Accountsnts Ltd Accountants & Tax Advlsor$ Kempfield Court Dingwall IV15 9RT Dato: 0 41(f+Ji4 Page 3
DUNDONNELL MOUNTAIN RESCUE TEAM SCIO RECEIPTS AND PAYMENTS Accouiir FOR THE YEA 16N VEMBE 20 2023 2022 Recelpt$ Unrestricted Designated Total Total Annual Politr Grant Donations Fund Raising Miscellaneous Bank Interest VAT Refvnds 6,000.¢)O 51,989.52 20,613.11 615.37 9.29 12 943.88 6,000.00 51,989.52 20,613.11 615.37 9.29 12 943.88 6,000.00 72,969.28 1,332.41 3,553.67 1.00 0.00 0.00 0.00 0.00 0.00 Total Recelpts 92 171.17 0.00 92 171.17 90 115,14 Payments Vehicle Expenses Callout Expenses Administratw Costs Team Equipment Costs Personal Equipment Costs Ci)urses MIlIaneOuS Base Running Costs Satellite Phones 12,380.72 2,079.70 25.40 31,267.59 7,523.12 9,049.40 3,739.99 3,965.12 3 078.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12,380.72 2,079.70 25.40 31,267.59 7,523.12 9,049.40 3,739.99 3,965.12 3,078.08 20,757.40 2,401.06 9.99 34,772.06 15,744.41 4,646.75 7,154.11 3,371.53 2 628.94 Total Payments 73 109.12 0.00 73 109.12 91486.25 Surplusl(Deficit) for the year 19 002.05 0.00 19 062.05 -1371.11 All funds are unrestricted. Page 4
DUNDONNELL MOUNTAIN RESCUE TEAM SCIO srATEMEPtr OF BALANCES AT 16 NOVEMB R 2023 2023 2022 Bank and Cash in Hand Opening balantrs 103,752.70 105,123.81 SurpluslDeficit for the year 19 062.05 -1371.11 Closing Balances 122,814.75 103 752.70 Reseryes Adrian Barton Memorlal Trust Stephen Murray Trust Miss Alison Laidlaw Trust Fraser/Murdoch Trust General Funds 2,500.21 660. 5,000.00 2,605.08 112 049.46 122 814.75 2,500.21 660.00 5,000.00 2,605.08 92,987.41 103 752.70 Other Assets & Liablllties Land and buildings at cost Dingwall Base Constructson Costs Dundonnell Base - Water ConnertH)n 240,322.33 14,266.01 254,588.34 240,322.33 14,266.01 254 588.34 Vehlcles at C05t Isuzu D-max Th)uble Cab SY67 NYD Isuzu D-max Double Cab SY67 NYM Land Rover Defender SY63 VBU MAN TGE SV69 LWA Isuzu D-max t%)uble Cab SY70 LDN 32,106.60 32,041.12 23,147.38 57,526.80 32 969.52 177 791.42 32,106.60 32,041.12 23,147.38 57,526.80 32,969.52 177 791.42 Debtors VAT Refunds Due Gift Aid Due 3,598.11 614.08 4,212.19 6,347.06 1,274.03 7,621.09 Credltors Motor ExFEnses Due Team Equipment Costs Satellite Phones Callout expenses 971.76 0.00 265.60 157.05 0.00 67.32 231.20 0.00 298.52 Page 5
DUNDONNELL MOUNTAXN RESCUE TEAM SCIO NOTES TO THE ACCOUNTS R THEY R ENDED I NOVEMBER 2 Basi$ of accounttn9 These accounts have been prepared on the Receipts and Payments basis in accordan wtth the Charlties & Twstee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as aMeIed}. Nature and purpose of funds Unrestricted funds are those that may be used at the disttion of the trustees in furtherance of the objectives of the charity. The trustees maintain a 5in9le unrestricted fund for the day-to-day running of the charity. Analysi5 of donatlons Unrestriced Deslgnated Funds Funds Total 2023 Totsl 2022 Team Use Collettlon Boxes Just Gwing HMRC- Gift Aid Scottish Mountain Rescue 5,647.29 302.77 10,161.62 1,275.01 34,602.83 51,989.52 0.00 5,647.29 4,177.01 302.77 1,091.51 O,¢J) 10,161.62 14,473.65 O.CKI 1,275,01 738.43 O.LXJ 34,602.83 52,488.68 0.Th) 51,989.52 72,969.28 Analysls of expenses paid to Trustees 2023 2022 450. 326.70 165.00 88.74 39.15 349.20 74.20 iio.00 1,152.99 15.45 40.50 503.09 231.35 88.20 1 328.59 Page 6