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 governar￿e 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 ServI￿S 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 reqUI￿ng 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 re￿1ve 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 alloWan￿S are also availal￿e. 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 repla￿ment 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$ibillties of trustees and examiner
The tharivs trustees are responsible for the preparation of the accounts in accordance with the
temis of the charl￿eS and Trustee Investment (Scodandl 2005 Act ar¥J the Charities Accounts
(Scotland) Regulations 2006 (as amended). The chaNty trustees consider that the audlt
requirement of Regulatlon 10(1) (d) of the Accounts Regulations dtr5 not apply. It Is my
resrx)nslbility to examine the accounts as requiral under section 44{1) (c) of the Act and to state
wIEther partlojlar matters have come to my attention.
Isl$ 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, conseqUen￿V. I do not express an audit opinKin on the vlew g￿n 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
MI￿lIaneOuS
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 aMe￿Ied}.
Nature and purpose of funds
Unrestricted funds are those that may be used at the dist￿tion 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