DUNDONNELL MOUNTAIN RESCUE TEAM SCIO RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 16 NOVEMBER 2025 LEGGA TTS ACCOUNTANTS L TD ACCOUNTANTS & TAXADVISORS DINGWALL
DUNDONNELL MOUNTAIN RESCUE TEAM SCIO CONTENTS Page Trusi&s Report Independent Examinerfs Report Receipts and Payments Account ststement of Balan Notes to the Accounts
DUNDONNELL MOUNTAIN RESCUE TEAM SCIO TRusfEES' ANNUAL REPORT FOR THE YEAR ENDED 16 NOVEMBER 2025 Scottish Charity Number SC011603 Trustees who served during the year Mr Mark Robson Mr Andrew Vickethff Mr Gary Buder Dr Ros Lawson Mr Phillip Preston Mr Steve Worsley Mrs Alison Smtth Mr Andrew Tlbbs Mr Iain Nesbitt Mr Donald Macrae Mr Roger Webb Mr Conor Brown Mr Robbie Fraser Mr Hamlsh Ellen Contact Address Clo Andrew Vickerstsff, Seallaidhmor, Low Road, Gairl¢xh, Ro55 Shire, IV212BS. Charitable Status and Governing Document The Team retsined its status as a Scottish Charitsble IncorForated Organlsatlon (SCIO). The Team's gOVernar is laid down in Its constitution. Recruitment and appolntment of Trustees All of the Team's Trust*s are appointed or reap)inted by the members at our AGM which 15 held in earfy December each year. Charitable purposes The purEKJses of the Organisation are: the saving of lives and the relief of those in need through the provislon of a voluntsry mountain rescue seICe in the Scottish Highlands, primarily in the Ross and Cromarty and Invemess-shire area, ft)r any person or persons suffering an accident or who are, or may be, injured, lost, immobilised or othetwise in need of suth mountain rescue seNices anywhere on the mountsins, mcx)rlands or any other pla where the Team Leader or Depute Team Leaders may direct and to assist in the recovery of the bc(lies of tlTh)se persons who have died in that area, on the mountsins, moorlands or sh other pLa. Activities and athievements The Team has 34 members on tre callt lis¢ 9 reserves, 2 callout OffirS and 5 under training. All are unpald voluntttrs. The Team was involved in a total of 30 incidents requlrlng our assIstsr during 2025 which involved around 1,726 rescue hours. February was our busiest month with 6 incldents. SuptJ)rbng our members is a key priority and this year the team welcome the additlonal suprA)rt offered by our representative body, Scottish Mountsin Rescue, in SUPWrting team meMrs. heaith and weIlL[n9. Police 5coUand remain our primary calling authority whilst we also support the Scothsh Ambulan Service and Scottish Fire & Rescue Serv1 when required. We train at least On a month, practising a range of sknlls required to fulfil our role and this ranges from radio communications, technical ropework, advan medical sknlls and search management thnIqueS. Team training fom a slgnificant aSFett of team members volurteering for the charity. This year 4,200 volunteer hours were stEnt on training which is equivalent to 2.4 fv11 time jobs. This serves to put into cont&( the extent of training our volunteers put in every year with the aim of preparing member5 with the nge of skills required to te a competent Mountsin Rescue Team Member. Fundraising remains an important function of our team. We remain grateful to the Scottish Govemment and Scottish Mountsin Rescue for their valued finanoal support, we also want to thank the many other trust funds, charities and members of the publlc who knndty donate money every year to ensure we can continue to operate. This year we purchased a new Toyota Hilux 4x4 pickup to repla our 11-year-old Land Rover which was sold to a third party. We continue to ¢)perate a fleet of five vehKles Spad across our large area. Page I
With fNe equipment Fxjsts, we fund and rnaintsin a substsntial quantity of rescue knt for bjth land and water tueS. I am grateful to all our equipment offir5 for tsknng great care of the krc and always keeping it in a stste of adine55. A signfficant piece of work this year has bn the purchase of new Titan stretchers for both Cannich and Ullar1 MR FN)sts, at a cost of £14,000, a resuscitation manikin to support our medical training costing £4,000 and os part of our ongoing, regular p1arnent of Personal Protecbve Equipment, the team purchased every member a new climbing hamess at a cost of £1,200. We are grateful to all our funders who have supported us over the year. Finally, l am grateful to all our trustees for the immense work they continue to offer in supporting our charity, delivering a highty effective, professional emergency seNice to those in need. Trustee remuneration and expenses The Trustees do not re any remuneration. Some Trustees do re1ve exFn related to administratNe dutles ar travel for Committee mtings. All team memtErs are eligible to claim fvel expenses for callouts and exercises, and a variety of equipment allowan5 are also available. They can also daim for wages lost during callouts. The Team has continued to relmburse members. personal fuel expenses. All tsam members can apply to undertake funded courses which enhan their skills, the Team benefits from this in our own training programme. Reserves At present we have £143,856 in our current account and around £10,170 available in our savings account. We intend to repla one of the tsuzu 4x4 pickups in the fleet whid) is 8 years old and on order has been placed to repla it wlth a further Toyota Hilux 4x4 pickup earty in 2026 at an estimated cost of £68,396. Approved by the TrusteeslBoard Members and signed on thelr behalf by Donald Macrae, Chairman of the Board of Trustees June 2026 Page 2
DUNDONNELL MourirAIN RESCUE TEAM SCIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNDONNELL MOUNTAIN RESCUE TEA I reiyjrt on the accounts of the char(ty for the year ended 16 November 2025 which are set out on pages 4 to 6. RespeLtive responsibilities of trustees and examiner The charivs trustees are sponsible for the preparation of the accounts in accordantt wtth the temis of the Charfcles and Trustee Investsnent (Scotland) 2005 Act and the Charities Accounts (Scottand) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It Is my responsibilty to examine the accounts as required under section 44(1) (c) of the Act and to stste whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordan with Regulation 11 of the 201AS Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wtth those records. It also includes consideration of any unusual items or disdosures in the accounts and seeks explanations fiDm the trustees conrning any such matters. The prcKedures undertaken do not provide all the eviden that would be required in an audr( and, consequenty, I do not express an audit opinton on the view given by the attounts. Independent Examinerfs Ststement In the course of my examination, no tter has cune to my attention, which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records In accordan wrth Section H(1) (a) of the 2005 Att and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records comply with Regulation 9 of the 2006 Accounts Regulations have not been rne( or to which, in my opinion should be drawn in order to enable a pmper understanding of the acUnts to be reached. Kevin Hastie Chartered Certlfied Accountant Leggatts Accountsnts Ltd Accountants & Tax Advlsors Kempfield Court Dingwall IV15 9RT Date: 23 June 2026 Page 3
DUNDONNELL MOUNTAIN RESCUE TEAM SCIO RECETPTS AND PAYMENTS ACCOUNT FOR TH NDED 16 NOVEMBE 025 2025 2024 Receipts Unrestricted (>esignated Total Totsl AJ)nual Police Grant Donab"ons Legacies Fund Raing MislIaneOUS Bank Intsrest VAT Refunds 8,970.89 54,119.24 20,000.00 71.01 22,071.94 100.97 26,263.87 0.00 0.00 8,970.89 54,119.24 20,000.00 11,425.01 22,071.94 100.97 26,263.87 4,796.72 63,376.00 0.00 34,018.61 2,194.42 77.31 8.112.51 11,354.00 0.00 0.00 Total Receipts 131.597.92 11354.(X) 142,951.92 112,575.57 Payments Vehide Expense5 Callout Expenses AdministsBtion Costs New Vehicle Purchase Team Equipment Costs Personal Equipment Costs Courses Miscellaneous Base Running Costs Satelltte Phones 14,797.54 4,332.82 0.00 14,797.54 4,332.82 0.00 62,778.16 35,993.01 6,977.37 4,130.75 2,626.09 4,650.88 3 050.58 15.275.00 3,415.54 43.55 0.00 44,079.09 7,712.36 5,257.39 2,656.38 3,303.67 3,236.13 62,778.16 16,954.23 6,977.37 4,130.75 2,626.09 4,650.88 3,050.58 19,038.78 0.00 0.00 Totsl Payments 120 298.42 19 038.78 139,337.20 84,979.11 Surplusl(Defi¢it) for the year 11299.50 3 614.72 27 596.46 l fvnds are unrestricted. Page 4
DUNDONNELL MOUNTAIN RESCUE TEAM SCIO STATEMENT OF BALANCES T16 ov MBER 202 2025 2024 Bank and Cash in Hand Opening balan 150,411.21 122,814.75 SuFplu4Deficit for the year 3,614.72 27 596.46 aosirrfJ Balan 154,025.93 150.411.21 Reserves Adrian Barton Memorlal Trust Stephen Murray Trust Mis5 Alison Laidlaw Trust Fraser/Murd(Kh Trust Generdl Funds 2,500.21 660.00 5,C4)0.00 2,605.08 143,260.64 154,025.93 2.5C4J.21 660.00 5.000.00 1605.08 139,645.92 150,411.21 Other Assets & Liabilities Land and buildings at tost DtryJwall 8a5e Construction Costs Dundonnell Base- Water Connettion 240,322.33 14,266.01 254,588.34 240,322.33 14,266.01 254,588.34 Vehicles at Cost Isuzu D-max Double Cab SY67 NYD Igjzu D-max Double Cab SY67 NYM Land Rover Defender SY63 VBU - Sold Jan 2025 14JAN TGE SV69 LWA Isuzu D-max Double Cab SY70 LDN Toyots Hilux MW74 TCJ 32,106.60 32,041.12 32,106.60 32,041.12 23,147.38 57,526.80 32,969.52 0.00 177,791.42 57,526. 32,969.52 62,778.16 217 422.20 VAT Refunds Due Gft AWJ Due 0.00 431.67 431.67 6.237.40 1.179.87 7.417.27 Motor Expenses Due Team Equipment Co*s Satelle Phones SundrEs Training Cour Cal1¢X exFenses Fljrthase of Toyots Hilux 743.48 410.40 254.76 56.14 0.00 162.14 0.00 1,626.92 785.27 741.91 289.79 18.00 529.00 0.00 63,113.16 65,4T/.13 Page 5
DUNDONNELL MOUNTAIN RESCUE TEAM SCIO NOTES TO THE ACCOUNTS E YEAR ENDED I VEMBER 202 Basis of accounting These accounts have LEen prepared on the Receipts and Payments baS in accordance with the Charities &Trustee Investment (sCoand) Att 2005 and the Charitie5 Accounts (Scottandl Regulations 2CK)6 (as amended). Nature and purpose of funds Unresthrted fvnds are those that rnay be us8J at the discretion of the trustees in fvrtherance of the obj'ective5 of the charlty. The trustees maintsin a sirrfjle unrestricted fund for the day-to-day runnsng of the charity. Analysis of donatlons Vnrestrlced Deslgnated Funds Funds Totsl 2025 T4)ts1 2024 Team Use Collection Boxes Just Giwng HMRC- Gfft( Aid Sc¢ttith Mountsin Reso 32,304.75 733.66 11,048.12 1,179.87 28,852.84 74,119.24 0. 32,304.75 13,493.59 733.66 4,477.23 0. 11,048.12 16,730.19 O.(KJ 1,179.87 614.08 O.CKJ 28,852.84 28 060.91 o.cKJ 74.119.24 63,376.00 Analysis of expenses paid to Trnstees 2025 20Z4 Mr Andrew Wir5ff Mrs Ajison Smith Mr Conor Brown Mr lain Nesbitt Mr RcNJer Wel Mr Mark Robson Dr Ros Lawson Mr Steve w0eY 423.00 322.65 12.15 259,20 55.35 148.50 436.50 857.70 31.410 0.00 328.50 1,870.10 82.22 121.95 1,327.82 Anatysls of miscellaneous income 2025 2024 Sale of Landrover SY63 VBU Sale of Landrover Rcx)f Rack RBS Compensation Equipnknt Refunds 20,000.00 150.00 500.00 1.421.94 22,071.94 0.00 2,194.42 2,194.42 Page 6