BORDER SEARCH & RESCUE UNIT REPORT & FINANCIAL STATEMENTS YEAR ENDED 31st OCTOBER 2024 S¢ottl•h IncorP￿￿•d Charfty No. - SC023213 Bonl•r S•ar¢h & RM¢tyJ Unll Planagei)xnt Comnkn Ileport Ye•r Ended 31•1 October 2024 IWinte(17 t￿￿nber 20ZJI Convener 14yointed 7 Lknb•r 20231 SKx•t (Winled 7 Cwember 20231 Treas¢Jrer IW'rrt•d 7 C*wnb8f 2023) T•wn Le*J•r lmpwntod 7 tknc4mb8r 20231 Cyuty Toam Loader 14)wnted 7 tkncwnbof 20rJi F￿111t￿$ Offic•r (Appointod 7 f•c•m￿r 2023) Equipnanl Offic•r (Appointed 7 Dec4mber 20231 V•hic*e Offic•r (Appointe T￿Ing 01T￿Or Pm￿lp41 Pr•mlM• BSARU B•￿. CA￿*W Ro•d, P*irod•hd' I Industrwl E*t*t•. K•lx) TLkS 8AS Chelty hknmb•r. 9C023213 Independent Examln¢r Bank•rn Bank of 8(x￿lAr￿ 819 Th• S¢wr•. Kd•o Th• manag•ThTrt commrtle• pr•s•nt th•ir I•F4xI AcC￿nts lor th• chth for th• y•ar •rwJ•d 31 Octob•r 2024. ThM• a¢£ounts fi•v• b••n Prtr￿r•d m aeo)wdarK• wth th• t•rrn$ the Charities and Truste? Inveslfflenl (S￿￿a￿j) Act 2￿5 and lh• Chanties Ac￿L￿1$ ISwtl•ndl R•gulatlon$ 2006. Th• prnparnty"M ol accounts on • cash basis contsnues to be ap￿￿0 Th• unit Is an unirKorpornt•d ¢h•nty, c¢￿$￿"t￿l•d wKl•r • c￿11￿4￿ **)pt•d ¢>n S J•tKwy 1995. •1 am•nd¢d 7 D￿rnbor 20CQ. 10 J*nu•ry 2008 and 2 +4pril 2023 is a regisl•rwJ charity. Management ol th• affan ol lh• unit is dife¢ied by • m4n•oemtnt commfflee aFpointed e*S) y It the AGM by th• mernber5. Tho cormwttee meets at least 4 tKn•s a y•4r shwld Con￿%1 of not l•ss thon 3 rx mor• Ih•n 12 m•mbws. At th• AGM th• •kncts • ¢onwner, ts•m It￿, deputy team leadef. •q￿Pment off￿￿. equipm&tt off￿•r. trninirKJ offKw. m8dK81 offK•r. $•w•ry, O$Uf•r and $uch oth•1 posls a$ th¢ ￿)rt d•od•s. Suth honoAry d50 members of the ¢ommrt¢¢e. Full memborship ol lh• is op•n to indi¥￿ul13 0118 y*ar# or ow are interested in th? fiJrth•rnnc• of th• ol th• unil w• wo¥wJ ty th• comm¢tt••. N•w m•mb•rn ar• r•qw•d to • 12 month appKenlice>hip. At tm m•na0•m￿l committ•• m•8tinOS mwthr5 a9re• th• bro•d str•t•gy areas ol •diwty for th• unrt, induding fundraising. rns•rv•s and nsk mwm•nt polia•s p•rfomvnc•. replacernanl and upk••p of lh• •qUiFxMnt. Th¢ wnpNrt•nww ol a¢o)unling •tc is ddtyated lo th tr￿￿ref. Charitable Purpo8•• The objects of the unil are to assist the police with search 8 r85cu8 for the local ccrnunily by maintaining an operatsonal team to cawt and train for, all th8 search & reSc￿e requirements in the area working along tho Mountain R88oJe C(rnittee of Scy)tl8nd Guth11r￿. Actlvlllm & Achlovomgnts The main source of incomo fcrf tho Unit is frc*n ¢knats(ns I￿&8151ng xlivities in and arow the Scottish Borders. Income indutsd grant wntributH)ns of £1134812023 - £11685> from Th6 Scottish Executiv8. Income was for the year at £156020 curpared to £71048 for tho year to 31" Octotw 2023. Income raised thring the Fwiod from donations and other lurmlraising activities affthnted to £30875 {2023 - £331691 which rewesenls a douease of £2294. The Unil is leslinThJny lo thè generosity of the group of volunlaers provide th&ir servic8S 81 no chargè for tha benefii ol t￿ community The Managwnax Commffte8 hop6 to ￿ntinUe with current 8Ctivilies in order lo provide 8 similar supp)rt lo the lttal polic£ and communty in th8 lulure. Re••rv•• As a result of the surklus of £15923 for the y&ar12023- d8ficil £831281 lh8 wltt hold uNoslricied lund$ of £53258 al fv yoar oThJ1202& £25335). The Management Committee aim lo maintain free res•prfs in Imro$trict•d lurKls at a levol 6quale8 to approximately INW) yow8 of ￿reStri£lad L*an1￿0 Tho mombors c￿Sider that this loval will provid8 suffioont fund$ to rostsA missiws by maintaining equipThnt and vehicles adequately for tttis wrp)s8 and vnll ansurn that SLrfficiwl furKl$ 10 cover $uppcrt wvemancx costs arKI are setish'&J woga)tly wth r•g8r485 ￿11 In axcass of this lo￿1. Jproved by the Managemert C(xnmittefr on >.: ! L- l.Y......... swJn8d ￿ their b8tt8W by onvenwl Border S•arch & R•scu• Unlt Rèeeipts & Payment¥ Accourt For Yur End•d 31 OctolJ•r 2024 2023 R•e•ipt• Scoltlsh EXe(yjli￿ Granl Ptslice Reimbursement of Costs Bank Intèr•$t VAT Received TrainFng Gianls Received SMR Funds Issued lo T•ams l GrAnts Fundraising Oonations Electrirjty Export Team Book Equipm•nt & V•hid• Parts So 11347.64 3509.31 11685 3893 10357.19 4246 25 87500. 5877.20 2449.24 28426.27 10(X).CX). 1138.80 160 fy) 6697 2639 4022 5532 32525 158020.04 71048 P•ym•nts st of G•n•rAtin Fund$- Fundraising Governan￿ Costs - InWndent Exam Activilie e07.99 264 335 Equipmenl Purch8S83 Equipmant R•pairs & Maint•n•i M•dicaS Suppli•s Clothing 3529 723 200 449 07 232.37 3825.28 3230 94 1W1.44 107795.82 1873.18 410225 1280.(r2 2172.se 75.22 499.52 581.1Kl 11)071 47 941.71 1884.01 V•hld• R•￿IrS & M•int•n V•hid• Additions Base Costs Bas• Runnin9 Costs Insurance Fu•1 Training Costs SMS Al¢rl¥ Sarcall C¢$lJ T•am Book VAT R•cov•rnbl• Equipm•nl & FitIiNJ$ Sundr1•$ 2038 119172 3915 192e 97 489 10352 1320 14C¥J97.43 154178 Surplu• I ID•lkltl for Y•ar 15922.61 (831281 Unr••trlct•d G•n•rnl Fund Balan￿ at 31 Ociober 2W23' Su￿lUs I IO•f•>tl IOT Y•ar 85334.93 15922.61 183128) Balanc* at 31 Oclob•r 2024" 101257.54 85335 ' £45000 has been rirvJ lenced for the b8s• e0mplo￿ and £3￿0 lor trnirmng. Bordor S•ar¢h & R•xu• Unit Statem•nt of Balancm as al 31 Octob•r 2024 2023 Bank Balan¢o8 Bank of Scotland Current Acx*)w)t Bank ol Scolland No2 AcccKKrt ShaWbrO￿ Bank 96744 3318 11 81332 2815 1188 101258 85335 Unrn8lrl¢t•d Fund (Note 1bl 53258 25335 Ott￿r Flxod A880t8 Hfrld Per Management Commilteo ValuatK Flxod A••frts New B85e Motor Vatti¢￿• Equipmant $38479 69459 44016 74149 45306 651954 550138 These aCc￿nIS h8V8 b88n 8pprov8d by th8 manag￿r￿ Commiiteo on.. ....... and 8ign•d on thèir beham ty Convene Treasurei Bord•r Search & Rescue Unit Notes On Accounts for Perfod Ended 31 O¢tob•r 2024 1. Accounting Policles . Bosis of Accounting These accounts have been prepared in aCt￿arte with the temis of th8 Charities arKI Trustee Inv8slmenl Iscollandl Act 2OJS and the Chanties Acc￿jnIS {Scollandl Regulations 20CE. The preparation of tha acc¢wnts ￿ a cash b￿.9 contin￿$ to bo applied in th8 current yew. b. Funds Unrostrlcted General Fund The general fund comprises those furmts which tho Man•30M￿ Ccthmittoo are fr08 to use in accordance with tho charitys otyectives except for £48(KKI lo bg retained for th8 purchase of arKI ¢on$lNclion of a base ar#J trainiw.12023- £61)YXI). 2. Manag•n￿nt Commlttw R•mun0ratlon & Expwth Managemgnl Committee Members are not remunerated and no committ88 membarn10- 2023} received reimbursement of exper$8es durirvJ the poriod. No contract8 for seThic•s have beon enlwed into wth ￿ of the management eC￿Mittee. Bonl•r S•ar¢h & Rtscu• Unlt Ind¢p•ndfrnt Examinorn R•port to th6 Con￿￿tiO• I report on the aCC￿Jnts of Ihe charity for the p)8riod eTrJed 31 Orlcter 2024. Respe¢tlv& R•sponslblllty of Manag•m•nt CoThwnlttw & Exanln•r The charity management ecffimittee are ￿$￿nsible fcy the preparation of the accounts in accnrdance with the terms of the Ch8nlies Trustee Investment IS¢otlandl Act 2C05 arKI the Charities Accounts (Scollandl Regula11￿S 2DA. The ¢*wi"ty trustees Cc￿￿der the ￿di1 requirament of Regulation 10111 Idl of ts ACc￿nIS Regulations dc￿ not aFply. It is my responsibility lo examine the aco)unts as required under sactim 44(11 of thè Act to st818 ether particular mallers have to my allention. Basls of Indopgndent EXan￿ner Statement IAY examination Is carried out in ￿0rd￿¢• wrth Rewtati￿ 11 of the Charitios At￿ntS {Scotlandl Regulations 2(K￿. An 8xamination inclLKIos 8 reviwrt of the aLaxJunting rO￿rdS kèpt by the ¢h8rrty and a comparison of th6 accounts presented with those r￿rds.11 alx) includes consideralion of uryjsual ileffls or disdosur8s in the aCc￿nIS arKI segks gxplanotions from truste8s conc*mirvJ any m8ttws. Tha prctedures ur*jartak￿ do not provi￿ 811 evidence which V*rtruld b8 required In an audrt wiwntly I do not 0￿ra$S an opinion on the view given by Ihesa accounts. knd•p•nd•nt Examln•r• St•t•n￿nt In the (￿urSe of my examination. no matter has com lo My attentiijn. 1. %thich giv08 me r8890n8ble cause lo believe that In any malenal rosp*ct tho requirnm•nt#'. ' to keep aGcLwnling recwds in XCLYdarKe wth Se£#ion 4411) lal of the 2(X)5 Act and Regulation 4 of the 20C6 Accounts Regulations. and ' to Fwaparo a0>)￿ts whith T￿ord the accounting records and (xynply with Rogul8lion 9 of If* 20Cfi ACC￿*8 Regulat have rrat baon mei or 2 to which, in my opinion, attent￿n )h￿Id bo drawn in *yder lo enab￿ a propor undarstandirKJ of the accounts lo be reactsd.