2025-03-31-accounts

Charity registration number: SCO044098

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Annual Report and Financial Statements

for the Year Ended 31 March 2025

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Contents

Contents
Reference and Administrative Details	1
Trustees' Report	2 to 9
Independent Examiner's Report	10
Statement of Receipts and Payments	11
Statement of Balances	12
Notes to the Financial Statements	13 to 17

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue Reference and Administrative Details Reference and Administrative Details Trustees Principal Office Charity Registration Number SCCK144098 Independent Examiner John Gonnella FCMA CGMA Abacus 460 Ltd Beechcroft Blackhill Rd Forth South Lanarkshire MLII 8 Bankers Royal Bank of Scotland Bank of Scotland Page I

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Trustees' Report

The Trustees of Killin, Callander and District Search and Rescue Group (Operating as - Killin Mountain Rescue, KMRT) present their report and accounts for the year ended 31 March 2025.

Structure, Governance and Management

Governing document

Killin, Callander and District Search and Rescue Group (Operating as - Killin Mountain Rescue) is a Scottish Charitable Incorporated Organisation (SCIO), Charity Number SCO044098 and was recognised as a charity on 27 June 2013. We are governed through a Constitution agreed by members in June 2013, amended in 2023.

Organisational structure

The organisation consists of Trainee, Full and Auxiliary members who have varying roles and responsibilities, including voting for the Office Bearers; the Board, who oversee the general charitable management of the organisation and its financial position; and the Operational Committee - who assist in ensuring the readiness of the team to achieve its charitable purposes.

Trustees

The maximum number of trustees on the Board is 9, and the minimum is 7. Full Members elect the four Office Bearer trustees, with the further trustees being chosen by either the Board or Full members, and role dependant, may be chosen from outside the membership. Currently the Chair and one Trustee are independent of the members.

Objectives and activities

The organisation’s purposes are to facilitate through search and rescue, on behalf of Police Scotland:

• The saving of lives;

• The advancement of health;

• The location and relief of people who are lost, injured, missing or otherwise in need of assistance, in the mountains and other inaccessible areas within Killin, Callander and surrounding district;

• To render assistance to other search and rescue teams in Scotland on request; and

• To assist the Police in other emergency situations where our resources can provide public benefit.

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Trustees' Report

Charitable activities

The team primarily fulfils its charitable purpose through responding to requests from Police Scotland to assist members of the public in distress in remote locations. However, we also work proactively to educate the public in matters of hill safety through displays and presentations at local community events and relevant community groups.

Chair Report

The Team Members continue to give their time, experience and skill selflessly to those lost, injured and in need of assistance in our patch stretching south of Callander to North of Tyndrum. The Board of Trustees currently has the minimum of seven trustees, five of whom are Team members, the chair and one other are independent from the team. This new structure, approved by the members in May 2024, provides stability and continues the review of governance initiated by the previous Chair.

The Board meets six times throughout the year. A very successful and well attended meeting was held in Callander which was open to the membership. The intention was to improve transparency in the Board’s decision making and provide an opportunity to the members to address trustees directly.

The move to separate the governance of the Charity from the Operational aspects has worked well. This frees up the trustees to focus on the governance and financial health of the Team. The Operational Committee have agreed Terms of Reference and have initiated financial budgeting, benefitting future plans. This arrangement has reduced some of the traditional extensive workload of the Team Leader.

A major piece of work, successfully completed is to have the team registered with the PVG scheme and to have all members completed a Disclosure check. This was done in a very short timescale of two months by a member and trustee. We are extremely grateful for their dedicated and detailed approach which took a considerable amount of their time and enabled us to meet the April deadline.

The Team Leader has initiated some innovative methods of raising funds for the team at the events we support. The Killin 10K provided free places on this annual event from which runners raised in excess of one thousand pounds.

Individual team members continue to raise funds through sometimes herculean efforts. Collection boxes distributed around the local area bring in a steady flow and we continue to receive generous donations from those we have given assistance.

The Chair is extremely grateful for the time given by the trustees over the year.

Team Leader Report

Callouts

Whilst the team have attended the pre-covid average number of callouts, it experienced some prolonged spells without incident, followed by episodes of multiple callouts in short spaces of time. On one occasion we attended three callouts within 30 hours, and with a feeling of Déjà vu, returned to the same hill within 18 hours. We were called upon by neighbouring teams on multiple occasions, sometime deploying to scene, as well as being available on standby. The Scottish Ambulance Service requested our assistance on several occasions when they required help in extricating patients from woodlands, and we worked alongside the Scottish Fire and Rescue Service to rescue casualties using technical rigging methods.

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Trustees' Report

In addition to callouts by Police Scotland our members have on multiple occasions utilised their skills to help members of the public who required immediate assistance and intervention. From major fractures and severe medical episodes to sudden cardiac arrests, our members brought calmness, care and saved lives.

Training

The team continued to meet regularly for full team training, often meeting one weekday evening and one weekend day each month, taking a break from training over the summer holiday. Training was based upon the skills identified as a requirement for members in the Team Handbook. The regular extra-curricular evenings remained popular with members focusing on medical and rigging training. We returned to the Cairngorms for winter training with external instructors at the end of February, and despite less snow than traditionally found at that time of year, the weekend was still valuable, with skills honed on the mountains on the Saturday, and the avalanche park at Glenmore Lodge utilised on the Sunday when a storm had made accessing the hills less favourable.

A number of members undertook driver familiarisation training with an external advanced driving instructor, gaining experience in the Team’s Land Rover and Hilux. More members will be invited to undertake this training, with the hope that all members that drive team vehicles will have received training within the next year.

In November 2024 Killin hosted the annual joint training of the Forth Valley MRTs, based at Glenample Farm near Lochearnhead. The team set out various workshops, including navigation challenges, back roping of stretchers and a drone presentation from SARAA. It was Lomond’s turn to host the event in 2025 and was based out of Dounans Outdoor Centre in Aberfoyle. The day was well organised, providing 4 different workshops: two rigging workshops, one medical and one drone.

Various members attended training events organised by SMR, including the annual SMR Conference and Search Management course.

Equipment

The inspection regime of the safety critical equipment continued, with the need for replacement items identified. The existing avalanche transceivers utilised old technology and were no longer supported by the manufacturer. It was also identified that there were a variety of age of helmets amongst members, some requiring retirement. Therefore all transceivers and helmets were replaced, and a small number of harnesses and ice axes will be provided to those who require them.

A new wheel and handle set were purchased to be used with the lightweight titanium Titan stretcher, improving the casualty evacuation experience and the ease of manual handling by members.

We committed to provide all members with both a long and short sleeve team t-shirt, and received funding from an anonymous donor for the replacement of our waterproof jackets. We also hope to be providing members with new softshell jackets. All of these will ensure members have effective protection from the elements, as well as displaying uniformity, especially important at multi-agency incidents.

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Trustees' Report

Medical

Improvements were made to the medication and equipment available for casualty care by Remote Rescue Medical Technicians (RRMT), with RRMT training on use of Penthrox analgesia in late 2024 and implementation February 2025. Following discussion with RRMTs the team also adopted midazolam for nasal administration and co-amoxiclav. Additions to First Aid bags to deal with major trauma included haemostatic dressings, vented chest seals, tourniquets and compression bandages, use of these was included in the training programme for 25-26. The team Medical Officer enrolled as SMR RMMT Assistant Trainer/Examiner in 2024 and qualified as an examiner in September 2025 – this will improve the support provided to RRMTs newly certifying (1 enrolled for Feb 2026 exam) and 7 existing members recertifying as RRMT. SMR quarterly medical officer meetings provide updates on multiple aspects of casualty care.

For the wider team membership, a review of and feedback on regular first aid sessions which have run in the same format for 4 years was undertaken in May and June and the programme modified for 25-26 with a greater emphasis on debriefs and hands-on skills sessions. A BASP two Day Outdoor First Aid course was provided 21/22 September with seven members attending. A training First Aid bag was prepared using expired and spare stock and a training AED was purchased to improve the training experience.

Developments

Some changes to the team structure involved the formation of an Operational Committee, separating out the day-to-day tasks of running the team from the oversight of the charity by the Board. The committee is chaired by the Team Leader, and currently includes the three Deputy Team Leaders and the Equipment, Training and Medical Officers. They started the review of risk assessments, as well as appointing a Skills Development Lead to review and refresh the Team Handbook along with methods to address training needs and recording of training outcomes.

The Operational Committee also appointed a working group to investigate, discuss, trial and suggest best practice for the use of ropes within the team for training and callouts. The group is made up of members with professions where ropes are utilised as well as members with none, but who are all experienced rescuers.

The construction of the garage at Lochearnhead, held up by legal documentation, is hoped to resume shortly, providing much needed safe storage for the vehicle based there, as well as providing storage for other less used equipment currently held at other stores.

The team had previously hoped to upgrade the facilities found at the garage located at the Callander police station, enabling kit to be thoroughly cleaned, dried and stored. Whilst awaiting the likely legal documentation to be created, the Board and Operational Committee agreed to a review of the current facilities and their locations in Callander, Lochearnhead, and Killin, using data from callouts from the last 5 years as well as members areas of residence. Alongside this there will be a consultation with the membership in the hope of determining what facilities are required to maintain team equipment and provide the best response to callouts.

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Trustees' Report

Membership

Another recruitment drive was undertaken in the summer of 2024, with a good number of applications received. A selection day was held on Stuc a Chroin, with five applicants invited to start training with the team. They were mentored by an experienced team members and have become a strong group, integrating well within the wider team.

Some Full Members opted to move to the Auxiliary Membership due to work or health commitments, but remain available for events, and when appropriate callouts.

Events

The Team once again assisted with various community events, providing first aid cover at the Killin Show and Canmore Street Ceilidh, and marshalling at the Killin 10K. We also provided educational talks to a walking club and several Scout groups. These opportunities are useful to help promote mountain safety, as well as often raising money for the team.

Thanks

Thanks to all the members who assisted in the operation of the team. Special thanks to the Training, Medical, Equipment, Vehicle, and Radio officers, the Trainees Mentor, Statistician, assistant to the Equipment Officer, Callout Coordinators and Deputy Team Leaders.

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Trustees' Report

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Trustees' Report

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Trustees' Report

Financial Review

The financial results for the year are set out in the financial statements that follow. Trustees consider the financial position to be satisfactory.

The charity closed the year with total funds of £219,067.

Principal funding sources

• Donations £25,531

• VAT recovery £25,307

• Scottish executive funding £14,495

• SMR Payments £11,208

• Collection cans £3,640

• Other £2,075

• Proceeds from sale of fixed assets £700

• Bank interest £438

Financial policy

The Trustees have agreed a Financial Policy to ensure good governance of the organisations finances. The policy sets out how accounts will be prepared, budget monitoring and banking arrangements. Trustees will review the Finance Policy annually.

Reserves policy

The organisation will hold unrestricted reserves of £10,630 or equivalent to 3 months operating costs based on the previous year’s accounts (whichever is higher). Unrestricted reserves at 31 March 2025 were £219,067.

The annual report was approved by the trustees of the charity on 27 November 2025 and signed on its behalf by:

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue Statement of Financial Activities for the Year Ended 31 March 2025 Independent Examiner's Report to the trustets of Killin. Callander and District Searth and Rescue Group Operating as- Killin Mountain Rescue I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 11 to 17. Respective responsibilities of trustees and examiner The charity's trustees are respon￿ble for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(I)(d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as rquired under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of independent exami￿5 report My examination was carried out in accordance with Regulation I l of the CharitTres Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do rK)t express an audit opinion on the accounts. Independent examiner's statement In connection with my examination, no matter has come to my attention: (l) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or (2) to which, in my opinion, attention should be drawn in order to enable a proper urKlerstanding of the accounts to be reached. 27 November 2025 Page 10

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue Statement of Receipts and Payments for the Year Ended 31 March 2025 Unrestricted funds 2025 Restrlcted funds 2025 Total funds 2025 Total funds 2024 Recelpts Grants and donations Income from investments other than land and buildings 82,256 438 82,256 438 45,661 412 82.693 82.693 46,074 Receipts from asset and investment sales Proceeds from sale of fixed assets 700 700 575 700 700 575 Total receipts 83.393 83.393 46.649 Payments Payments relating directly to charitable activities- Grants and donations Governance costs: 40,692 40,692 23,983 Independent examiner's fees Legal costs 500 1,326 42.518 5(K) 500 1,326 42.518 1,344 25,827 Payments relating to asset and investment movements Purchases of fixed assets 17,191 17,191 17,191 17,191 43,510 43,510 Total payments 59.709 59.709 69.337 Net receipts (payments) 23,684 23,684 122,688) Transfers Ifroml/to funds Surplus (deficit) for year 23,684 23,684 (22,688} Page 11

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue (Charity Registration number: SC0044098} Statement of Balances as at 31 March 2025 Unrestrfcted funds Restrfcted funds Total funds Total funds 2025 2025 2025 2024 Funds reconciliation Cash and bank balances at start of year Surplus {deficit) for the year 195,383 23,684 195,383 23,684 218,071 (22,688) Cash and bank balances at 31 March 219,067 219,067 195,383 Fixed assets Buildings Contents Tools and equipment Vehicles Trailers Infra red camera IT equipment Radios Stretchers Technical search and rescue equipment 17,376 686 17,376 686 18,341 816 270 270 109 91,075 632 464 2.903 11,209 6,826 16,546 13,388 104,463 632 464 2,903 11,209 6,826 16,546 106,527 721 619 2,404 20,455 6,332 10,725 147,987 13,388 161,375 167,049 The notes on pages 13 to 17 fom) an integral part of financial statements. The finanaal statements on pages 11 to 17 were approved by the trustees, on 27 November 2025 and signed on its behalf by: Page 12

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue Notss to the Financial Statements for the Year Ended 31 March 2025 l Basis of Accounting These firkincial ststements have been prepared on the Receipts and Payments basis in accordan wrth the Charities and Trustee Investrnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 2 Funds Unrestricted fijnds are those that may be used at discretion of the Trustees in futherance of the objects of the tharity. Restricted funds can only be used for particular restricted purposes within the objects of the charty. Restrictions arise when specified by the donor or Wh￿ funds are raised for particular restricted 3 Related party transactions There were no related paty transactions for the period ended 31 March 2025. 4 Trustees, remuneration and benefrts There were no trustees, remuneration or other beneffts for the wiod ended 31 Marth 2025. Trustees, expenses During the finanaal year Trustee5 submitted exper￿ claims and were reimbursed for the following expenses (fuel for MRT vehides. ki¢ training costs. stationary for charity activities) as per aaU￿ 77 of the Constitution. Payments were as follows: Current Trustees (2) - £154.71 5 Grants and donations Grants and donations Unrestrfcted Restrlcted Total funds funds funds 2025 2025 2025 Total funds 2024 General running costs Donations Team equipment Collection cans Scottish Executive Funding SMR payments Member clothing Construction costs 669 25,531 669 15 25.531 21,007 3,640 985 14,495 14,893 11.208 6,883 1.405 192 14,495 11,208 1,405 VAT recovery 25,307 25,307 82.256 82.256 45.661 Page 13

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue Notss to the Financial Statements for the Year Ended 31 March 2025 6 Income from investments other than land and l)uildings Unrestrirted Restricted Total Total funds funds funds funds 2025 2025 2025 2024 RBS bank interest 438 438 412 438 438 412 7 Proceeds from sale of fixed assets Unrestrfcted Restrlcted Total Total funds funds funds funds 2025 2025 2025 2024 Sale of fixed assets 7(K) 700 575 700 700 575 Payments relating directty to charitable activities Unrestricted Restricted Total funds funds funds 2025 2025 2025 Total funds 2024 Grants and donations Donations Vehicle fuel Vehicle costs Member clothing Team equipment Training General running costs Miscellaneous 526 2,399 8,703 10,539 4,990 9,027 4,508 526 25 2,399 2,179 8,703 5,351 10,539 3,881 4,990 4,268 9,027 4,311 4,508 3,965 40.692 40.692 23.983 Governance costs Independent examiner's fees Legal costs 5Q) 1,326 1.826 500 500 1,326 1,344 1.826 1,844 42.518 42.518 25.827 Page 14

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue Notss to the Financial Statements for the Year Ended 31 March 2025 9 Payments relating to asset and investment movements Unrestricted Restricted Total funds funds funds 2025 Total funds 2024 2025 2025 Purchases of fixed assets 17,191 17,191 17,191 43,510 17,191 43,510 Page 15

Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Notes to the Financial Statements for the Year Ended 31 March 2025

10 Fixed assets

ixed assets
Assets	Date Aquired	Qty	Value 2025
Buildings (5%)
Lochearnhead Garage (incomplete-shell only)(£19306)	2022		£17,376
Contents (15%)
Filing cabinets (£303)	18/04/2023	2	£211
Filplastic storage boxes (£191)	09/06/2023	3	£162
Filplastic storage boxes and lids (£297)	22/08/2023	3	£252
LED wall lights (£72)	05/10/2023	2	£61
Tools & Equipment (15%)
HD jump leads (£34)	05/06/2023	1	£29
Ammo box for flares (£75)	17/08/2023	1	£64
Portable table and cover with team logo (£202)	24/06/2024	1	£177
Vehicles (10%)
Land Rover 110 safari(£29,500)	2014		£12,000
Toyota Hilux (£23,600)	2018		£9,680
MAN Control van (£60,720)	2022		£48,577.00
Toyota Hilux, SK24 FNR (£34,571)	18/03/2024		£30,826
Toyota Hilux, SK24 FNR Conversion 25% deposit (£3558)	02/10/2024		£3,380
Trailers
Killin Equipment Trailer	2019		£632
Callander Equipment Trailer	1995		£0
Infra Red Camera (25%)
Killin infra red camera	2012		£0
Callander infra red camera	2012		£0
Mavic Drone and accessories	2019		£464
IT Equipment (25%)
Dell laptops (£2739)	13/4/2023	2	£1,369
Laptop case, waterproof (£99)	18/5/2023	1	£74
ShockcasesforSamsung tablets (£45)	24/11/2023	3	£34
ipads		2	£0
Asus laptop computers		2	£0
Starlinksatellite systems (£449)	17/4/2024	2	£337
Starlink hard cases (£360)	16/5/2024	2	£278
Laptop, Dell Inspiron 16 7640 2in1 (£949)	11/11/2024	1	£811
Radios (25%)
MAN van VHF kit (£515)	12/5/2023	1	£268
Hytera radio	2020	49	£9,000
Vehicleradio		5	£1,265
Repeater		1	£338
Base set		2	£338
Stretchers (15%)
Killin McInnes Mk 6 stretcher	2020		£1,253
Killin Titan stretcher	2020		£1,253
Callander McInnesMk6 stretcher			£1,253
Callander Titan stretcher	2020		£1,253
Killin McInnes Mk 7 stretcher	2012		£0
Callander McInnesMk 7stretcher			£0
Lochearnhead McInnes Mk 7 stretcher			£0
Titan stretcher headguards (£2073)	11/6/2024		£1,814
Technical Search and Rescue Equipment (15/20%)
Medisol defibs, Schiller AED plus pads (£4208)	08/06/2023	2	£2,630
Medicalgrab bags,wipe clean(£256)	19/06/2023	3	£218
Medicaldrugs bags (£105)	19/12/2023	3	£89
Killin Search and Rescue Equipment			£2,505
(Additional RiggingEquipment purchased)
CallanderSearchandRescueEquipment			£2,505
(Additional Rigging equipment purchased)
Lochearnhead SearchandRescueEquipment			£279
BCA Tracker 4avalanche transceivers (9600)	27/8/2024	40	£8,320
Total Value of assets			£161,375

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Killin, Callander and District Search and Rescue Group Operating as - Killin Mountain Rescue

Notes to the Financial Statements for the Year Ended 31 March 2025

Depreciation is provided at the following annual rates on a reducing line basis, to write off each asset over its estimated useful life. Depreciation is based on the cost of new assets or the existing valuation of older assets as follows:

• Vehicles & Trailers 10%

• Cameras/IT/Radios 25%

• Technical & Search and rescue Equipment 15%

• Technical Search and rescue Equipment / electronic 20%

• � Contents & tools 15%

The land that Lochearnhead Garage has been constructed on is owned by . Currently depreciating 5% straight line giving a useful life of 20 years.

The Renault control van was sold, monies received £700.00

Items purchased in April depreciated 1 whole year. Items purchased May onwards depreciated pro-rata by month.

11 VAT

The total amount of VAT reclaimed in this financial year is £25,307. Comprising £7,044 for the 2024/25 financial year and additionally the outstanding amounts pertaining to the previous 2 years.

The total amount of VAT that will be reclaimed in the future for this financial year is £1,146.37

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