BORDER SEARCH & RESCUE UNIT REPORT & FINANCIAL STATEMENTS YEAR ENDED 31st OCT08ER 2026 Scottl•h kncorpwat•d Ch*lty No. . SC023213 Border Svar¢h & Unit Honorary Offic•rs & Current M•n•ym•ni Comrrith Member8: Giant Ravlinson {Appointed 5 Dec4Ml￿2024I Convener lfjm Fortyh {App￿"￿ted 5 Qkcembw 20241 Seer•tary Kevin 8terric* {ApP0Th￿e& 5 Decembgr 2024) T￿aSurel Scott Thompson (Appoint•4 5 r￿eMber 2024) Téam L•ader Leeann Ross (Appwiad 5 Cecem￿¢r 2024) 0￿uty Toam Leader Ro)beri McKeond IApwnt•é 5 December 2￿￿4} Faalilie5 OffKer Stuart Fuli¢r Shapcott IApw'nt4KI 5 2024) V•hth Officor lan Robson (Appowited S 2024) Training Olficer Prlnclpal Pr•mtS•8 BSARU B•st. Ro•J, Pinft%lehiM 1ndustn.al Estat•. Kdso TD5 8AS Char￿Y Numb•r: SC023213 8ank•rn Bank ol Seotlan¢J 819 The Square. K•bo Th• mon•g•m•nl cwrs over arè intèrèsl•d in the fvrth¢rancA ol th8 of the unit 8wB 8pwoYed by th? wnmittee. New membgr) ar• r•quired io ￿1¥¢ 8 12 m￿th wJpr•rticeSl￿p. At th8 manageffjent cornmrttee meeling$ tr* meM￿r5 agm th• brr￿ stralegy and aroas of ctivity for the unrt, in¢luding fundraising, rÈsèN8s and risk management polries and perfomanee. roplacemonl and upK••p of •quipment. The Mairrt￿￿n￿ Lrf *C￿Un￿.￿g recorf$ dc is dolegAted to the t￿SUrer. Charitable Purpos08 The objectives of the unit are to assist lh& policts wth searth & rescue for the local cclnmunily by maintaining an op8r8lKYtal team lo carry￿rt train for. all the & rescue requirements in the area working along Ime Scottish I￿ntaIn ResoJ& &JNWines. ActMtl85 & Achl•vèmgnts The main source of incomg for the Unit is from thrth'ornb and (￿￿ratsIng activities in and around the Swttish B￿ders. In¢4Jme ir￿uded want C£*thtyutw￿ of £11088 (2024- £113481 from Tr Scottish Executive. IrKome was for the year at £84*7 t)x￿rEd to £1￿20 ft)r lh8 year to 3111 October 2024. Incorne raised during the period Ircm donations and other lundraisiThJ activities amounted to £4887612024 - £308751 whid) Iweserts an increase d £18rLI1. The Unit is testimony lo the generosity of the gr(w) of ¥cAunt8er$ who provide their services at no chargè for thè benafil of the community. Th• Manag8m8nl Committ88 to continw with current activiti85 in ordgr to provid8 a similar SUPF(Vt lo the local Foll￿ and (￿￿mUnitY in tha future. As a result of the surplus d £43125 for th6 y(2￿4- £159231 the unit ￿ld unrestritaed lunds of £75382 at the year end12024- £53258). Tho Managwnenl coMm￿e8 aim to maintain fw r8serves In unreslrithd fixKSs at a I￿•1 vthich equatès le approximatély yaars of unrès1nct￿ ¢harii*e ey￿￿lIUr9. The m9mbefS consider that this lev61 will provide Su￿￿￿nt funds lo resoJ& MIS￿￿8 by mainlainirwJ equipmenl and v8hidgs adequately for this purpose and will ensLre thal sufficient funds lo covér supp￿1 8nd govemance costs and are s81isfi•J presently with reseTh8s wo11 in exce88 of thi$ I￿81. Approvod by tho Managomgnt Corrffiitt8è on 04.12.25 signed on thew behdf by Grant R8wlin8on Icor)vgnerl Bordèr S•8rch & Rescue Unit R•c8ipts & Payments Account For Yo•rEnd•d 31 O¢t¢*•r 2025 R•ceipts Scottish Executive Grant Policg RgiTnbursement of Costs 8ank Inigrssl VAT RI￿1¥¢d Training Grants Received SMR Funds Issued lo Tg4ms l Grarrts Fundraising Donations Eleclriaty Export Team Book Equ￿meth & Vehide Parts Sc4d 2024 11349 3510 11087.61 6585.87 115.75 10349.47 10357 4248 87500 5877 2449 28426 10CQ 1139 160 5737.54 1S03.64 47372 06 1664 78 15000 100.C() B4966.72 158020 Paym•nts ostofG naratin - F￿draising em LQLt8. Independént Exam a menls for Charilat4• Aelivrties Equipmfrnt & Filtings Purchasès Equipment Repairs & Maintenan¢• Medlcal SuFpIkn$ Clothing 359.45 370.00 355 7162 72 304.37 154.18 $573.21 232 485 13194.48 1472.20 V•hi¢l• R•p•irs & M&inl•nan Vahide Additions New 8a¥• Costs 8ase Running Cosls Insuran Fu•1 Tr&ining Costs SMS Alert• Sarcall Costs Team Book VAT R•w¥erabl• Post & Stalionery ProfessionBI F8•s Sundrles 3231 7839.97 941.52 4762.46 1266.35 3036.92 7S.49 107798 1873 411Y2 1280 2173 75 500 581 1rK171 $532.20 115.88 1095.¢J) 1779.88 41841. 140097 Surplus for YMr 43124.92 15923 UnrnJtrict•d G•n•rnl Fund Balance at 31 October 2024. sU￿lUs for Y￿r 101257.54 43124.¥2 85335 15923 8alane¢ at 31 October 2025. 144382.46 101256 ' £300(￿ hÈs be8n ring fenced for the new base col￿etIL￿. £3CKM) for n￿10￿M ww, £ecoJ for new Communi￿110n aquIp￿en1 and £30000 for w11w￿nt velide. Border Soarch & Rwue Unlt Stat•ment of Balan￿ a8 at 31 October 2025 2024 Bank Balances Bank of Scotland Cwrent A￿￿Jrrt Bank Of Scotland No2 knfyjnt Shawbrcc4( Bank 96744 3318 11 51312 144383 101258 Unmtrlct•d Fund (Note 1b) 75382 53258 Oth•r Flx•d Au•l• Hdd Per Management Committee Valuation Flxed As8•ts New 8as& Motor V8hid8S Equipmont 546319 64245 538479 69459 44016 661027 651954 These accounts have approv8d by the Manageft￿rt Coffffiitt88 +Jn 04.12.25 and 8igned on their behalf ty. Convener - Grant R￿in90n Treasurer- Kewn SterwiL* Border Search & Rescue Unit Notes On Accounts for Perfod Ended 31 Octobor 2025 1. Accounting Polici08 a. Basis ol kcounting These accounts have been prepared in accordarTrce with the terms of the Charilie5 avKI TnJst8e Invostmenl IS¢ollandl Act 2C05 and the Charitie5 Acc(KJnts Iscollandl Regulations 2Cy36. The preparatiL￿ of the aCc￿nIS ￿ a cash basis eontinués to b& applied in thè rAJrr8nl year. b. Fund• Unrestrl¢t6d General Fund Th& genaral fund comprises Ih05e lunds the Man&Jwl Ccffi)mittea are free lo use in accordance with the charit￿$ objectives except for £3CKKKJ to b8 r8tainèd for th8 completion of the base, £3000 for rMv team wear, £6LKKI new corrwThJnic8tion equipment and £3C#XK) for r￿14￿m￿nI v¢hide (£48CthI- 20241. 2. M4nag•nwit Comnltt•• Remun•ratlon & Exp•nses Management Committeè Members are rK)I remLrnraled arrtl rK> committee memb8rs10- 20241 recèived reimbursement of ewses duriTr3 the poncd. No contracts for $orvi¢as hav• boon entereAJ into wrih any crf the M￿a9ement CO￿ltte0. Bwder PAarch & Rescue Unit Independent Examlners Report to Iho Comm I report on th8 accounts ￿ the chanty for the wiod 31 Octctsr 2025. Respective Responsibility of Managaftwnt Commltt•• & Examlnor Th8 ch&ity manggemenl commrtlèe arè responsible for the yeparalion of Ihe accounts in accordance with the terms of the Charities and Trustee Irwestmenl (scot1￿￿> Act 2CQ5 and the Charities A¢¢ounl$ (Scollandl Regulations 2CKE. thwity trustees consider the audit requirement of Regulation 10(1) Idl of the AC£c￿ts Regulations (Sxs apply. It is my responsibility to examine the accounts as required under Secti(￿ 44(11 of the Ad and to statè whether particular matter5 have come to my attenlH)n. Bas18 of Independent Examlner Ststemont My examination is carried out in accordartè wtth RegUlath￿ 11 of the Chanti88 Acc£Junts (Scotlandl Regulations 2C£6. An examination incl￿$ a review of the aC￿n1¢n9 records kept by the t￿rItY a comparison of tha 8ccc4intS W8sented wth those record5. 11 also includes consideration of unusual items or disdosures in the ac4>)unls and seeks explanations from the Irusle8s conceming any SLth matt¢rs. Thè proe8dLfeS Lll￿rtaken do not provide all tho evidencé which would be required in an audit WKI c¢ywu8ntly I do not express an audit opinion on the view given by these accounts. Independent Examlnern St4tsm•nt In the cours8 of my 8xamination, no matter has come lo ry attention. l. which giv8$ me r8asonable caLL%e to bel*ve that in any matefial r83pect th8 requirements." ' lo keep a¢¢ounting récords in accorda￿8 wrth Sethon 44111 (a) of the 2Ci15 Act and Regulation 4 of the 20C6 AcC￿ts Regulations, and . lo prepare accoLnts record the a¢counling rec￿d5 aThJ compty with Regulation 9 of Ihe 20C6 Accounts Regulatio have not been mel or 2. to which, in my cpinion, all8ntion strnuld be dra*n in uder to enable a uThJerslanding of tho ac¢ounts lo bo reached. Ian J Brown 8 Company CA 4 Lolhi8n Stre Dalkeilh Midlothian EH22 10S Dated..