Charity règistration number SC015356
TORRIDON MOUNTAIN RESCUE TEAM
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

TORRIDON MOUNTAIN RESCUE TEAM
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$t
IAppDinled 7April 2024}
(Appointed 3 November 2024}
(Appointed 3 November 20241
Senivr Ma￿agement
Chairperson
Ttea5urer
T8am Le¥der
Training OffiGer
Training Offi'r£r
Deputy Team Le8der
Dppyty Te8Tll Leader
Medical Officer
Charity Trumber
SC015358
Indepondont •xamlm•r
MacKenzie Kerr Limited
Chartered AGcountanls
Redwood
19 Cuhjuthel Road
Inverness
IV2 4AA

TORRIDON MOUNTAIN RESCUE TEAM
CONTENTS OF THE FINANCIAL STATEMENTS
Page
TftJstee$' feport
Independ¢nl exarllinefs report
Stalemènl of financial acttvilies
8818n¢e sheet
Notes to the financtal ststemenls
6-12

TORRIDON MOUNTAIN RESCUE TEAM
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2024
The Iruslees present their annual report #nd financial statements for the year ended 3Q Novèmbèr 2024.
The finanaal statements have been PTepared in accordanc8 wÈth th? attounling policies sel out in note I lo Ihe
financigr Statements and Comply with Ihe chartly's 9overning document, the Charitie5 and Trustee Investmènt
{Scotlandl Act 2005, the Charities Accounts IScotlan*Jl Regulations 2006, FRS 102 'The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounttng and Reptsrting by
Charities.. Stalemenl of Recornrnended Piactice applicable lo charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021
ObJÈetive¥ and activitles
The charitable purpose of Ihe Charity is the savÈng of lives.
The obiÈctives of the Charty are lo provide, free of charge, a mountain r¢s¢ue service for members of the public
who arè injured, lost, missing or immobilised anywhere in the mountains Of elsewhere,. to grganise c(Foperation
between interested parties., to acquirts. maintain and hold in readiness al equipment and apparatus necessary for
carrying out the organisalion's purpose5". and lo afford opportunities IQF members ol thè organisalion to practise thg
sknlls required foi carryin9 out the primary objects of the organisalion.
Achievements and perfonnance
Significant 8ctivities and achievenpnls against objecliv68
Torridon Mountain Rescue Team continues lo operate as a sueeèsslul rescue organisadon. All team members 8rtr
unpaid volunteers. We rely heavily on donation5 to operale, induding to allend callouts. maintain rescue equipment.
deliver regular training and opèr31è our rescue base. our learn is available any day of the year to assist those in
need.
Our national represenlalive body is SMR and we arè dèployed under the authority ol Police Scotland. The majority
of our operations arè silu8l&d in the Torridon area. This area *nclvdes challenging terrain over 17 Munros. We also
PTovidè support for ntrighbourin9 r•$¢u• t8am&. in¢ludin9 Dundonnall and Kinlail Éjnd th¢ Scottish Cave fteacu¢
Organisaiion. Joint Iraining with the$e teams has aided cooperation in callouts.
Recer)I callou15 have required a high level of technical expertise. We have demonstrated we are a strong, res￿lIent
team with good technical ability. We conllnue to build a strong locus on leatnwork to aid rèscue efforts. A mentee
schemè has been re-established in 2025 foF new recruits, lo foster knowlodga Iiansfer between team members and
support retention of new recruits.
Maintenance work has recenly been e2rried out lo the base exteritsr. Further work is rèquired over the coming
months lo ensure the building remains fit for purpose.
We conlinue lo support local events, which helps raise our profilè and generate donalions for TMRT. Support for w4
new local events is being trialled this year.
Financlal revlew
Our main sotjfce of funding is Ihrough donslions and grants Irom Scottish Mountain Rescue and poli￿ Scolland.
A surplLSS of £2.392 has been made during this financial year compared lo a surplus of £80,()47 last year. In Ihe
view ol the Iru$lees. the Charity has sufficlenl reserves to enable it to continue to operate for the forèsèèable lulure.
Stru¢ture, governance and managemtrnt
The Charity Is a Scottish Charitable Incorporatèd Organisallon (a SCIOI. It was Tegi51ered with the Scottish Charity
Regulator IOSCR} in ils current legal form on 17 November 2015. The charity was previously a Charitable
Company Limited by GLbaranlee, registered in Swlland (number SC2764471 under the name "Torridon &
Klnlochewe Mountain Rescue Team"
Ils legal fomi was chanoed lo a SCIO and assels ol the Charitablè Company Limtted by Guarantee We￿ transferred
to the SCIO, at registratirjn. on 17 November 2015.
It has a single lier structure and as such the Irustees are the members of the charity.

TORRIDON MOUNTAIN RESCUE TEAM
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
ed during the year and up lo Ihe date ol slgnature of thè financial st*gm•nls wer&-
{Rosigned 3 November 20241
(Appointed 7 April 20241
(Apptsinted 3 November 2024)
(Appoinlod 3 Nvvembei 20241
RecruiTm8ntand AppoiotllJ8nl of Iwst&8S
Ttuslees are elected at each anrMBI general meeting with the requirement that a tnajority of Ihe truslees shall be
team members of the Charlty. 11 Is the pdiryy of th& Charity IL) appoint Iruslee8 With sbgnificanl experience of the
Team's activities to ensuré th•t Ihay are lamiliai with the values, aiffls and responsibilitles as the designatgd
Iruslees of Ihtr Charity.
St4l•mgnt of trustees. rnspon6lblllWes
Thè Iru$lee5 are responsible for preparing th8 Tntstee8' Report and the finana818tatements in accordon¢e with
applir2ble law and United Kingdom Accounting Standards {Unit8d ￿'ngdoM Generally Accepled A￿O￿ntIng
Practice}.
The law applicabl& t¢ tharklie5 in Scotland requires the trustees to prèparè fin)ncsal s¢atemtrnts lor eath tinancial
year whith give a twe and fair view of the stale of 3ff8irs of Ihe diarily and of lh¥ inGoming resources and
appkcats.on ot resou￿&S ol the charty for that yèar.
In preparing th*$e finanL¥al slalements. the tmstees Are required to..
select svitable a￿D￿ting pijiryes and then apply thèm con$istenlly',
- observe Ihe methods and princi￿eS in the Charfties SORP".
make judgements and estimate5 that are reasonable and prudent..
stale whether applicablfr a¢wunting standards have been followed, subject to any material departures disdosed
and éxplained in the f nancial statements.. 2nd
piepare the financial statemenls on the going concem basis unl6ss it is InapproprFat2 lo presume that 1hÈ tharity
wll continue in operation.
The Iru51ees ar& responsible lor keeping sufficient account#ig reeords Ihal disclDs8 with ￿?sonable accuracy al any
lime the financol p0S￿On of the charrty and en8ble them to e¢)sure that IhB financial siatemenls comply with Ihe
Charib"es Tiustee Invesiment (Scollandl Att 2005. the Cbarities AcC￿nIS (Scoyandl Regu5ations 21X)6 and the
pravtrsions of the trust deed. They are also rèsponsible for safeguardiDg the assets of the charity arsd hance for
taking reasonabk steps for the prevention and deleclign of fr8ud ané olher irregularities.
The trLJStee5' report W3s approfftd by Ihe Board of Trustees.
rustee
21 Augusl 2025

TORRIDON MOUNTAIN RESCUE TEAM
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TORRIDON MOUNTAIN RESCUE TEAM
I repc¢rt on the f￿ancIal statements of thè charity for the year ended 30 Nov8mber 2024. whiL* are sel out on pages
41012.
Rp5pective respon5ibillties of trustoes and •xamln&r
The charity's trustèes arÉ rèsponsible for the preparation of the finanrial slatementg in ac£ordan¢e wlh the tems of
the Chariltes and T￿Slee Inveslmenl (Scotlandl Act 2005 and the Charities Accounts {Scotlandl Regulations 2006.
The charity Imstees that the audit requirement of Regulats'on tOl1llal-Ic) of th¥ Charities ALU)unt5
{ScotL4ndl Règul8b"OFE$ 2008 does not apply.
It ￿ my responsibilrty lo examine Ihe f￿an￿81 stBternents a$ required under se¢tipn 4411)Icl of the Charities and
Trusleg lllve51tnenl Iscolland) Acl 2005 and lo st*e whether patts'culai matters have come lo my attentson.
B8818 of ind•p•nd•nt •xamingrf8 ststement
My examination Is camed out in accordan¢e with Regulation 11 of the Charities AGcoun15 Iscotlanul Regulations
2006. An exammalion includes a review of the accounting records kept by Ihe charrty and a comparison (Jf the
fir¢ancial slalemenls presented wilh those r&cDrds. 11 also includas considgralitsn of any unusual rtems or disclosures
in Ihe financial stalemenls. and seeking explanatlDns from Ihe tiuslees concerning any such mattÈrs. The
procedures undertaken do not provide all th& Ekiden¢e Ihal would be requtrred in an audit and consequently I do not
express an audit Opinion on the triew given by the tinan¢iBI statement&
Ind¢pondent examinefJ ststemènl
In the course of my examination. no maller h8s come ID my allgnlio
1. which m8 reasonable cause to believe that in ary material respect the reqvlrem8nls'.
lo keep accounting iecoids in ar￿[dance with SedKJn 4411llal of Ihè Charities and Tiustee Inveslmeni
(Scotlandl Act 2￿5 ané RegUlat￿)n 4 01 the Charities Accournts {S¢ollandl Re9ul8lions 2CYJ6. and
lo prepaie IinanrJal ststements which accord with the accounliw re¢[￿d5 and c4mply with Reoulation 8 of
Ihe Charities Accounts (Scotlandl Régulallons 2(K
have not been met. or
2. to which, in my oplnion, attention should be drawn In order lo enable a proper understanding ol the finan(ial
stat￿nentS lo bo reached.
gc
Chartered A¢cotsrlants
Rethvood
19 Culdulhel Road
Invefnèss
IV2 4AA
21 Augu$t 2025

TORRIDON MOUNTAIN RESCUE TEAM
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2024
Unrgstrf¢tsd R*strl¢tsd
funds
funds
2024
2024
Total Unrestrlcted Restrictsd
funds
funds
2023
2023
Totsl
2024
2023
Not•s
Income from:
Dona150n8 and legacies
Investments
47,636
2,479
4,065
51,701
2,479
146,668
1,579
1.640
148,328
1,579
Total In¢omè
50,115
4,065
54,180
148,267
1,640
149.907
Expendlturo on:
Charitable activities
47,815
3,973
51,788
67.930
1,930
69,860
Total expenditur•
47,815
3,973
51.788
67.930
1.930
89,860
Wet income
2,300
92
2,392
80,337
1290)
80.047
Trtnslers be￿een
funds
92
1921
12901
290
Nel movttment in
fund$
2.392
2,392
80.047
80,047
Reconciliation of funds:
Fund balances at 1 December
2023
69S.388
696,388
616,341
616,341
Fund balancès at 30
November 2024
698.780
698.780
896,388
696,388
The statement of financial adivilies indudes all gains and losses ieco9nised in the yèar. All income and expenditure
dellve from conlinving actiwties.

TORRIDON MOUNTAIN RESCUE TEAM
BALANCE SHEET
AS AT 30 NOVEMBER 2024
2024
2023
Noto8
FIx8d a¥¥¥ts
Targible 4$sel8
389,918
392.567
uff•ntO88ets
Debtors
Cash al bank and in hand
11
507
310.855
723
305,498
311.362
308,221
Cr￿ltO*s. #mo￿nIS falllng due within
one year
12
12,$001
{2.4001
Net currènt a$s•ts
308,862
303,821
TL>tsI assets less curf•nt Ilabllitte$
69B,780
6￿,388
Tho fvnd8 of the t￿rity
UnteslriGted ￿ndS
14
698,780
696.388
698,780
696,388
The fir￿nCial statèmÈnls were approved by the trustees on 21 August 202S
Jru3lee

TORRIDON MOUNTAIN RESCUE TEAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
AccountEny poli¢le$
charity irsf0rn7ation
Toriidon Mountain Rescue Team is a Scottish Charitable Incorporated Organisalion ISCIOI regislered with the
Office of the Scottish Charities Regulator {OSCRI. Il's principal address is 22 Bumside Teiiace, Gairtoth,
IV21 2BY.
1.1 Accountlng ¢onvention
The finanaal statements have been prepared in accordance with the ¢haTtIVs governing document. the
Charities and Trust¢¢ Investment Iscollandl Act 2005, the Charities A¢¢ounts IS¢ollandl Re9ulalion5 2006.
FRS 102 "The Financial Reporting Standard applicable in thè UK and Republic of Irgland" and the Charities
SORP "Accounting and Reporting by Charities." Slalemenl of RecomFnended Pradi¢e applicable lo charities
preparing thèir aocounts in accordance with the Financial Reporting Standard applicable in the UK and
ReputAi¢ of Irdand IFRS 102}'. Th8 charty is a Public Benefit Enlily as defined by FRS 102.
The ¢harily ha5 taken advantage of Ihe prowyon5 in the SORP for charitie8 not to prepaie a statèmenl of
¢8sh fflows.
The financial statements are prepaied in sterling, which is the fvnclional currency of the ch8rity. Monetary
amounts in these financi81 ststemenls are rounded to Ihe n¢atgsl £.
The financial slatemenls have beèn preparèd under the histor¢cal cost convention. The principal accoullting
poliues adopled are set out below.
12 Going concem
At the time ol approving the finanaal statemenls, the truslees have a rgasonable expèctatton that the charity
has adequate resoufces to continu$ in oper8lion81 existence for thè loreseeable fvture. Thus the trustees
Goiilii)(se Iv a￿U￿l Ilie yviiiy GDnGein ba515 of accountÉng In preparfng ihe flnan¢iai $￿teMentS.
1.3 Charitsble fvnd$
Unr&stri¢ted funds ale available lor tsse at the discretion of the trustees in furtheranctr ol Iheii charitable
o*"e¢lives.
Restricted funds ale subject to specific conditions by donors or grantors as to how Ihey may be used. Thtr
purposes and uses of the rpsliicled funds are set out in thè notes lo the financAal ststements.
Endowment lunds are subject to sp&Crf￿ conditions by donors that the capilal must be maintained by the
charity-

TORRIDON MOUNTAIN RESCUE TEAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Accounting polle1￿ Ictsntinuedl
1.4 Income
Income Is recognised when the ¢harity is legally entitled lo il after any performan¢e corKlrtions have beet) mèl.
the amounts can be measkjrèd reliably, and rt is probable that Èncome will be reeeived.
Cash donation5 a￿ recognisèd on r¥ceipt. Other donations are ie¢ogni5ed once Ihp charity has been notifièd
ol the d(>nalion, unless performancÈ conditions require delefral of the amount. Income tax recoverable in
relaty'on lo donations received ynder Glft Aid or deeds of covenant is recognised at the time of the donation.
Lega¢ie$ are recognised on receipt or othe￿iSe if the charily has been notified ol an impending distribution,
the amount 15 known, and receipt is expected. If th8 amount 15 not known, the legacy is trealetJ as a
ntingènt asset.
13 Expèndltur•
Expenditure is rewgnised or*￿ thero is a legal or conslrLKtive obligallon lo fransfer e¢onornic benefit to a
third party, il is probable that a transfèr of economic benefits will btr r¢qusred in s6tttèmènl, and the amount of
the obligation be measured celiably.
Expenditure is classified by activity. The costs of ead) activity are made up of the total of direct costs and
shared cost5. including support costs involv¢d in undertaking each activity. Direct costs attributable to a single
8clivity are allocated directly lo that activTrty. Shared costs which contribute lo more than ono activily and
support costs which are not attributable to a single aclivily are apportioned bÈlween those adivilies on a basis
¢on51s1ent with the use of resource5. Central staff costs are allocated On the basis tsf time spent. and
depreciation charges are allocated on the portion of the a55et's use.
1.6 Tanglble fixed assets
Tangible fixed assèts are Fnitially measured al c051 and subsequently measured al wst or valuation, net of
depreaation and any impairment losses.
Depiecialion is recognisod so as lo wrÉte off the cost or valuation ol assets lèss their residual values tsver their
usgftjl b.vos on the followin9 bases..
Freehold land and buildings
Fixtures, fittings and equipmeni
Mtstor vÈhides
2￿/0 reducing balan¢&
20% reducing balance
20% straight line
The gain or los$ aiising on the disposal ts18n a55el is determined as the difference belwèÈn the sale proceeds
and the carrying v31ue of the ass¢l, and is recognised in the statement ol financial adiville5.
1.7 Impairnient of fFx*d a$$*ts
Al each reportlng end date, the charity reviews the carrying amovrbls of ils tangtble assets to dgtgrmine
whèther thèrè 15 any indication that those a55ets have suffèred an irnpairment loss. If any such indication
exists, the ￿¢￿verable amount of the 83set is estimated in order to delemiine the extent of the impaimiènt
loss Irf any).
1.8 Cash and cash equlvalents
Cash and cash equivalents indude c8sh in hand, deposits hèld al call with banks, other short-term liquid
investments wilh original maturiti8s of three months or less. and bank oveldrafts. Bank overdrafts are Shown
within borrowings in current ItabilitiÈs.

TORRIDON MOUNTAIN RESCUE TEAM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Accountlng polici9¥ Icontinuedl
1.9 Financbal Instrumènts
The charity has elected lo apply the proV￿s1onS of Section 11 'BaS￿ Finanaal Instruments, and Sèction 12
'Other Financial Instruments Issue5. 01 FRS 102 to all of its financial instmments.
Financial instnimènls ale recognised in the ¢harty's balance sheet when the ehartty bE￿Me8 party to the
contractual provisions of the instrument.
Finan¢ial a55ets and liabilities are offset, with thè net amounts presented in the finantial statements, whtrn
there is a leyally enforceable right to set ofl the rÈcogni$ed amounts and ther¢ is an intenlion to settle on 8 net
basis or tts ièalise the asset and settle the liability simultaneously.
Basic financialassets
Basic financial a5sels, which include debtors and t*sh and bank balances, are initially measured al
transaction price including transaction wsls and are subsequently carried 21 amortised cost using the effective
intÈrèsl method unless the arrangernent constitutes a finarring transaclion, whefe the Iransaction is
measured al the present valuè ol the future receipts discounted al a market rate of interest. Financial assets
dassified as receivablè within one year are not amortised.
Basic flnaneial li•bilities
Basic financial liabilities, including Credito￿ and bank loans are iniliany recognised 31 transaction price unless
the arrangement constitutes a financing transaction. whefe the debt in51fumenl is measured at the present
value of Ihe fthure paytnenls discounted at a market rate of interest. Financial liab51ilies classified as payable
within one year are not amortised.
Debt instruments are subsequently ¢arrted al amortised cost, using the effective interest rale method.
Trade crèditors are obligations to pay for goods or seN¥¢es th81 have been acquired in the ordinary course ol
operations from supplier5. Amounts payable tt￿ das5ified as curient liabilities if payment is due within one
year or less. 11 not, they are presented as non-curonl Ihabililies. Trade creditors are recognised inilialty al
transaction price and subsequently ffleasured at amortised eosl using the effedive Inte￿St method.
Derecognition of Ilnanel•lli•bililies
Financial liabilities are derecognised when the ch8rity'5 contractual obligations expire or arè discharged or
caneellèd.
1.10 Employee benefits
The cost ol any unused holiday enlitlemeni Is recognised in the period in which th& employeè's Services are
rècoivÈ(l.
Termination beneffits are reco9nised immèdi8lely as an expense when the charity is demonstrably ￿mmitted
to terminate the employment of an employèè or to prowde terminalion benefits.
Income from donatlons and1¢ga¢Èes
Unr•$tricted Restrlcted
fund$
funds
2024
2024
Totsl Unrestricted R¢$tri¢ted
funds
funds
2023
2023
Total
2024
2023
Donation5 and gift5
Granls
31,20CI
16,436
31.200
20,501
124.469
22,219
124.469
23,859
4,(￿5
1,640
47,636
4,065
51,701
146,688
1.64D
148.328

TORRIDON MOUNTAIN RESCUE TEAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
In¢ome from investments
Unrestricted Unwestrlcted
funds
funds
2024
2023
Interest iecewable
2.479
1,579
Expendltur¢ on ¢harit*ble activiti•s
Mountain
rescue
servicè
2024
Mountaln
rescue
service
2023
Direct costs
Depreciation atxl impairmenl
Team training
Team equiptnenl and consumables
Team expenses
Legal and prolessional
Vghicle expenses
Sundry expenses
15,478
5.855
10.284
11,335
35
3,665
2,156
13,798
12,447
29,513
6,131
35
4,468
668
48.8Q8
67,060
Share of support and governance costs {$•¢ note Sl
Govern3n¢&
2.98CI
2,800
51,788
69,860
Analysis by fund
Unrestricted funds
Restricted funds
47,815
3,973
67,930
1,930
51,788
69,860
Support ¢osts allocated to activities
2024
2023
Govemance c051s
2.980
Analy¥ed between:
Mountain rescue service
2.980
2.800

TORRIDON MOUNTAIN RESCUE TEAM
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
Net movement in funds
2024
2023
The net movemènt in funds 1$ stalèd 8fiÈr charg￿ng1(credIts"n9j..
Fees payable for the independent examination of the charity's financial
statements
DepreCiat￿n ofowned langible fixed assets
2,9BO
15,478
2,800
13.798
Tru$t¥ès
None of the trustees lor any peTsons connected with them) received any remuneration or benefits frorn the
charity during the year.
Employee$
Thg average monlhly number of employees during the year was..
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more Ihan £60,000.
Taxation
The charity is exempt Irom taxation on its actimties because all its income is appligd foi charitable purpose5.
10 Tangible fixed aSBets
Frgohold land
Flxtuvos,
nd bulldlt)os fittlngg arid
04tslwnent
Motor
Tatal
Cost
Al 1 Dècèmbef 2023
Additsons
362.296
53,783
12,829
46,851
462,910
12,829
At 30 November 2024
362.296
66.592
46,851
475,739
Depreriat*on and impairment
Al 1 D&Gernbei 2023
Deprec6ation Charggd in tho year
1,973
36.049
6.108
32,321
9.370
70,343
15,478
At 30 November 2024
1.973
42,157
41.691
85,821
Carrylng amount
AI 30 November 2024
360,323
24,435
5,160
389,918
At 30 November 2023
360,323
17.714
14,530
392,567
10-

TORRIDON MOUNTAIN RESCUE TEAM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
11 Debtors
2024
2023
Amounts falllny due within one year:
Other debtors
507
723
12 Crèditors.. arnounts falling duo within one year
2024
2023
A￿rualS and deferred income
2,$00
2.400
13 Restrl¢ted funds
The r851ricted funds of the charty Comprise the unexpended balances of donations and giants held on trust
stsbjecl to specifK Gondilions by donofs a5 to how they may be usa(l.
Inttsrning
re80ur¢es
Resourc•¥
expend
Transfers
At30
November
2024
Doc¢m￿r
2023
Training funds
4,065
(3,9731
1921
Previous yeor.
At1
Decembor
2022
Ineoming
sour¢¢s
Re¥ourc&s
expend•d
Trnnsfers
At30
November
2023
Training funds
1,840
{1,9301
Trainin
This represents funds provided by Swtti5h Mountain Rescue UKSAR TrainÈng Fund to be used Specifically
lowards team training cosls.
14 Unrg$trictsd funds
The unrestricled funds of the charity comprise the unexpended balan¢es of donations and grants which are
subject to specrfic condth'ons by donor5 and grantors as to how thèy may be used. These include
dpsignaled lunds which have been set asid& out of unrestricted fLtnds by the trustees for specific purposes.
At1
Oerevnber
2023
Incomlng
resources
Transfer#
At30
November
2024
axpènded
Gènèral funds
696,388
50.115
147,8151
92
698.780

TORRIDON MOUNTAIN RESCUE TEAM
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2024
14 Unrestri¢tgd fLtnd$ Iconttnuedl
Previous year-
At1
December
2022
InGomln9 Resource¥
r¢$ource$
expend•d
Transfers
At30
November
2023
General funds
616.341
148,267
167.9301
12901
696,388
15 Rèlatèd party transa¢tions
There weie no dis¢los8ble related party transactions during tho y&ar12023- none}.
12-