Scottish Mountain Rescue
ANNUAL REPORT AND FINANCIAL STATEMENTS
Year Ended 31 March 2025
Charity Registration Number: SC045003 (Scotland)

scorrisH MOUNTAIN RESCUE
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CONTENTS
Report of the Trustees
1-10
Organisation. Structure, Governance and Management
11-13
Legal and Administrative
14
Statement of Trustees Responsibilities
15
Report of the Independent Auditorfs
16-19
Statement of Financial Activities
20
Balan￿ Sheet
21
Statement of Cash Flows
22
Notes to the Financial Statements
23-34

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in
Note 1 to the financial statements and comply with the charity's Constitution, the Charities and Trustee
Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended)
and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The Annual Report and Financial Statements represent the year from 1 April 2024 to 31 March 2025.
OBJECTIVES AND ACTIVITIES
The Trustees have paid due regard to guidance issued by the Charty Commission in deciding what
activities the charity should undertake.
Scottish Mountain Rescue is the representstive and liaison organisation for mountain rescue services
in Scotland for the 26 voluntary teams, Police Scotland and one RAF team it represents. It liaises with
all departments, authorities and providers of search and rescue services. In addition, Scottish
Mountain Rescue facilitates the provision of a civilian mountain rescue service in Scotland and liaises
closely with the Scottish Government. Police Scotland and Scottish Fire and Rescue Service, Royal
Air Force, Maritime and Coastguard Agency, Scottish Ambulance Service, and other partner agencies
involved in land-based search and rescue.
We Gollate and publish the operational mountain rescue statistics for our member teams on an annual
basis and publish an annual report outlining our activities. As the representative body, Scottish
Mountain Rescue maintains the licensing of opiate drugs administered by mountain rescue personnel
who are members of the 26 voluntary teams. In addition, we aim to promote safe practice in the
mountains, including the advancement and knowledge of mountain rescue skills.
Volunteering
Our organisation would not function if it were not for the significant contribution of many volunteers
and our Trustees who volunteer substantial amounts of time on a weekly basis to ensure the
governance, financial governance, payroll and our legal obligations are met.
Scottish Mountain Rescue performs the onward distribution of various grant funding streams as
detailed below..
Scottish Government Grant
For onward distribution to the voluntary mountain rescue teams in Scotland (this includes the 2 non-
member teams, all who are entitled to a share of the funds and included in the conditions of the grant)
to support their running costs for land-based search and rescue. Scottish Mountain Rescue act as the
distributor of these funds through a funding formula agreed by the teams.
Police Scotland Grant
For the onward distribution to the voluntary mountain rescue teams in Scotland (this includes the 2
non-member teams, all who are entitled to a share of the funds) to support their running costs for land-
based search and rescue. Scottish Mountain Rescue act as the distributor of these fvnds through a
funding formula agreed by the tearns.

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
OBJECTIVES AND ACTIVITIES (Continued)
UK Search and Rescue {UKSAR) Training fund
Distributed through the Charities Aid Foundation (CAF) member teams can apply, through Scottish
Mountain Rescue, for funding towards their training costs. Funds were re￿iVed by Scottish Mountain
Rescue for the onward distribution to member teams who had applied for funding with £117,054 being
fowarded to teams. 2025126 represents the final year of this funding and in 2024125 two years, funding
was provided to cover the years 2024125 and 2025126.
Restricted Donations
Occasionally Scottish Mountain Rescue receive donations and legacies whereby the donor requests
that the funding is restricted for a specific mountain rescue team. Scottish Mountain Rescue forward
these'restricted donations, according to the wishes of the donor. This includes the distribution of funds
to the 2 non-member teams.
Distribution of Unrestricted Funds
When income levels increase or funds held increase significantly, it is the intention of Scottish
Mountain Rescue, as agreed by our members, to distribute unrestricted funds to our member teams
to facilitate the delivery of essential front-line search and rescue services, assisting them with their
ongoing running costs. Funds are distributed in accordance with an agreed funding formula.
ACHIEVEMENT AND PERFORMANCE
Report of the Trustees
We have continued to support and represent twenty-six of the voluntary mountain rescue teams in
Scotland. We not only play a key role in providing support to our teams but also provide oversight of
new developments which may be of importance to our teams. This includes keeping up to date with
developments in search and rescue at a national and international level and ensuring that our teams
are made aware of any relevant changes in approach to mountain rescue or any advancing
technologies. Scottish Mountsin Rescue is a member of ICAR (International Commission for Alpine
Rescue) a worldwide organisation which provides a platform for mountain rescue and related
organisations to disseminate knowledge with the goal of improving mountain rescue services and their
safety. ICAR hold an international conference each year and Scottish Mountain Rescue seek to send
representation on an annual basis from the wider membership.
Within the UK, there is an increasing collaboration with the other UK rescue groups. Once ratified by
individual groups, there is a proposal that this be fonnalised by the formation of a United Kingdom &
Ireland Voluntary Land Search & Rescue Group (LSARG). this will be a representative group. Working
with our colleagues in Mountain Rescue England and Wales (MREW), delegates from Scottish
Mountain Rescue attended a meeting in Westminster to consider whether there was a need to form
an All-Party Parliamentary Group (APPG) for UKSAR voluntary organisations. Trustees have
continued to attend COnferen￿S and external meetings including UKSAR, MREW, medical, in addition
to training events.
As detailed in our Financial Statements at the year end March 2024 a key goal for 2024125 was to
undertake a full independent review of the Charity. An independent organisation was appointed to
undertake a full review of the Charity and make recommendations for a constructive way forward to
ensure that the organisation continues to thrive and grow in the future, whilst decreasing workloads

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Achievement and Performance cont.
on the volunteer Trustees. This review was completed and the findings reported back to the members
at our General Meeting in March 2025. If agreed by members, work will progress throughout 2025126
to implement the recommendations.
Insurance represents a significant financial commitment for Scottish Mountain Rescue to ensure we
maintain adequate cover to support the frontline rescue and training work undertaken by the teams.
A proposal was submitted to the General Meeting in March 2025, and it was agreed that our Public
Liability Policies would be increased to provide an increased level of liability. This will increase our
insurance costs in 2025126.
We continue to work collaboratively with our member teams, providing support, training. insurance,
advice, assisting to facilitate the provision of a voluntary mountain rescue service in Scotland, working
alongside our colleagues in Police Scotland and the RAF. Each year we see an increased demand on
our volunteer mountain rescue teams with call outs, including giving advice, "stand-by" activations and
multi-day missions. We would also like to thank our member teams and their members for their
continued selfless dedication to search and rescue services throughout Scotland.
Fundraising
With rising rescues illustrated by reaching record breaking call outs including continuations in 2024,
we are orateful that so many people joined our community of supporters in the last year, helping us in
turn to support our member teams. We are very grateful for all the donations that we receive from
individuals. This included a donation towards our insurance provision, supporting this vital safety net
for mountain rescue volunteers and theirfamilies. We were also very grateful to everyone who donated
towards our first ever Christmas Appeal. Finally thank you to the growing number of supporters who
have chosen to support us with a monthly gift. Without your continued support we would be unable to
support our member teams who provide a world class voluntary mountain rescue seniice.
We received over £200,000 in legacies this year, this included a generous variation in a will which will
be used towards our National Training Event, providing vital funding so that we can ensure the
continuity of this event for several years ahead. Gifts in wills are a vital source of funds for Scottish
Mountain Rescue and our member teams, fvnding around 100 rescues in a typical year.
Charitable Trusts and Foundations have continued to provide an important source of funds to support
and sustain our work. This year we received over £200,000 from 26 different trusts and foundations,
supporting us with unrestricted funding, training courses, OUT new equipment store and distributions of
funds to teams
We are very grateful for all the support we received from businesses and companies from initiatives
with small businesses like 'Munro beanies, to charity of the year partnerships with Scottish Woodlands.
We were supported by businesses in the tourism industry like Celtic Legends, underscofing the
importance of Mountain Rescue in ensuring the safety of those who visit our mountains and the outdoor
industry like Tiso. We would also like to say thank you to all the outdoor businesses who supported
and attended our National Training Event and to all the businesses that support our teams with gifts
in kind like the free socks from Bridgedale or generous discounts on clothing and equipment to help
kit out our teams.

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Achievement and Performance (Contlnued)
Over 100 people took part in organised running and walking events from the Kiltwalk to the Paris
Marathon. We purchased charity places in the Loch Ness Marathon for the first time and had 10 people
taking part for us raising £6,461 between them. We also had 38 people taking part in the Forth Bridge
Supernova sk in November, our highest total for an organised event. We had a further 70 people take
part in our Virtual event Miles for SMR raising a record breaking £15,000 including gift aid.
Frfty people took part in their own fundraising challenges or held fundraising events to raise funds for
Scottish Mountain Rescue, we had several couples who chose to support us at their wedding with
charitable wedding favours, and dedicating your last Munro to Scottish Mountain Rescue also proved
very popular. In addition, we had a lot of supporters raising funds in memory of loved ones, to celebrate
their lives and the places they loved.
To facilitate and support the provision of search and rescue services in Scotland and support our
member teams, we provided support in the following areas.
Training
We delivered national training courses which are open to all members with the courses being funded
through the UKSAR Training Fund and Scottish Mountain Rescue contributing 50 % from unrestricted
funds towards the costs in 2024125. We were able to offset some of Scottish Mountain Rescue's
unrestricted contribution by donations restricted for training. The Courses have been designed and
adapted throughout the years by small Working Groups and delivered by a wide variety of team
members. The Medical Officer and a team of highly trained individuals have continued to deliver
Cascare training and assessment (now renamed Remote Rescue Medical Technician-RRMT)
throughout the year. A total of 435 (426 previous year) Team Members attended the training courses
delivered during 2024125.
Wellbeing
We aim to support a culture where all volunteers (and staffj enjoy a positive and rewarding experience
throughout their journey from recruitment to leaving or 'retirement'. This applies to whatever role(s)
they play throughout the broad spectrum of providing a world-class mountain rescue seplice. We
recognise that the risks associated with psychological injury arise from both operational and
organisational stressors. The organisational stressors are linked to the general challenges of being a
volunteer responder, and togetherwith the pressures of managing teams and the national organisation
(all charities) these stressors can often be greater than the risks from operational trauma exposure.
We are committed to reducing these organisational and operational risks wherever possible, and to
have support in place should it be required.
We continue to make progress in how we embed an understanding of personal wellbeing and
resilience,. how to support colleagues. and what to do following incident trauma exposure, into our
complete (recruitment to retirement) volunteer experience. We believe in a preventstive and early
intervention approach rather than reactive post-event approach to volunteer wellbeing and resilience.
This year we have increased the number of our voSunteers now in a position to facilitate the Lifelines
learning modules as part of the Lifelines Facilitator programme.
How we manage the risks of psychological injury, and any recovery journey, involves a number of key
partners as well as every volunteer, member of staff, colleague and our personal social networks. Our
key partners are Police Scotland and the Rivers Centre (NHS Lothian). All our volunteers and their
families have access to the Police Scotland "Employee Assistance Programme" (EAP) which offers a

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Achievement and Performance (Continued)
wide range of services. Since September 2024, we also now have an agreement in pla￿ for post
trauma support from the NHS facility. The Rivers Centre. The Rivers Centre team also created the
Lifelines resource and the training that forms part of their overall ethos of tsking a public health
approach to how we manage the risks of psychological injury.
Mountain Rescue Team Activity - Statistics
Scottish Mountain Rescue statistics are compiled for a calendar year, 1 January to 31 December 2024.
The latest statistics for 2024 fall predominantly into the period of this annual report. Scottish Mountain
Rescue represents 26 civilian mountain rescue teams (including SARDA, Cave Rescue, and the
SARAA drone team) out of the 28 civilian teams across Scotland. The statistics for 2024 include data
gathered from 25 of these civilian member teams as well as three Police Scotland MRTS. One civilian
and one Police Scotland Mountain Rescue team joined SMR over the course of 2024, and their data
will be reported frorn 2025 onwards. Volunteers affiliated to these teams across Scotland dealt with
636 independent incidents across the country in 2024. During these incidents they dedicated 29,986
hours of their time and 740 persons were assisted.
This report does not include incidents from non-member teams, with the exception where member
teams of Scottish Mountain Rescue teams have assisted these teams. Direct comparisons of statistics
Can only be made with the years 2021 to 2023, due to the re-joining of a team in 2021 which had
previously left Scottish Mountain Rescue in 2016.
Year
Call outs excl.
"continuations.
over mults.
leda
943
870
843
893
671
672
683
2024
2023
2022
2021
2020
2019
2018
Call outs, including giving advice, "stand-by" activations and multi-day missions totalled 943 activations
of teams. The total number of incidents {a single event that requires the services of a Mountain Rescue
Team) was 636 (2022: 572).
An incident may need several call outs of a team or teams, for example, during a prolonged search
with 19 incidents lasting more than one day. Of these, 335 or 53°/. (2023.. 319 or 560/0) involved
mountaineering activities, during which 469 people were assisted. As in previous years, the principal
factor involved in these incidents was a slip or trip, followed by casualties getting lost as well as
navigation errors. Of those assisted in mountaineering incidents, 128 (27 % ) had at least one injury
recorded. These injuries included 87 fractures and sprains (56 % of injuries recorded), with the majority
to the lower leg and ankle (53% ). There were 301 non-mountaineering incidents supporting the
community (470/0) (2023: 253 or 440/0).

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
ACHIEVEMENT AND PERFORMANCE- FINANCIAL REVIEW
The principal funding sources of the Charity were donations and legacies, fundraising income, grant
funding for the purposes of national training and for the onward distribution to the voluntary mountain
rescue teams.
Reserves
It is the policy of the charity that unrestricted ftjnds which have not been designated for a specific use
should be maintained at a level equivalent to one yearfs critical expenditure. This figure, agreed by the
members, is £355,000. The level of reserves has been maintained throughout the year.
Overall Position
For the financial year 2024125 Scottish Mountain Rescue has recorded a surplus of £156,262
compared with the surplus of £ 45,374 in the financial year 2023124. The total income for the year
amounted to £1,470,342 an increase compared to the previous year.
Income
Donation income, including voluntsry donations, restricted donations, donations restricted for
individual teams, legacies and fundraising arnounted to £832,668 an increase from 2023124 donation
income (previous year £648,049). A significant proportion of our overall income relates to restricted
funding, a total of £886,859.
Investment Income
Bank interest rates varied through the year and this, along with increasing funds in our account5 over
the period at times resulted in interest of £18,011 being received compared with the previous year's
income of £13,620.
Thank You
We continue to receive a huge amount of support from the public and we wish to express gratitude
and thanks to all those who have donated throughout the year. Donations received by Scottish
Mountain Rescue allow us to continue to facilitate and support the operational voluntary mountain
rescue teams to provide a front-line service free at the point of use and provide to support their local
communities.
Expenditure
Expenditure for the financial year amounted to £1,314,080 a significant increase from 2023124
(£1,203,394). Like our income a significant proportion of our expenditure relates to restricted funding,
£796,969.
Going Concern
There are no material uncertainties regarding going concern and the charity remains in a very strong
position financially for the next financial year 2024125.
Fund Accountlng
Further explanation of the nature and purpose of each fund is detailed below:
Restricted Funds
Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raisedldonated for project or purpose. The
following Restricted Funds are in operation-

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Achievement and Perfomiance- Financial Review (Continued)
Equipment Store
A fund balance of £14,500 was carried forward from 2023124, with a further donation of £4,500 being
received in 2024125. With installation of 2 containers completed in September it has made a huge
difference, enabling our volunteers and instructors to safely and securely store our equipment. The
lighting, security and storage space has made the organisation of training courses much more efficient.
The additional drying area and dehumidifier means we can dry our kit before putting it away if its wet.
Thank you to the Scottish Mountain Rescue office team who assisted with the administration of the
project, the assistance of the rigging team lead helping to identifying equipment and building the rigging
store drying area we have achieved the completion of a significant project. The assistance of
Glenmore Lodge facilities team who were able to assist and prepare the groundwork for our containers
was very much appreciated. This project was funded by 4 major extemal donors who we are massively
indebted to for their generosity.
ICAR
We were able to send delegates to each of the Commissions of Medical, Terrestrial, Avalanche and
the Dog Sub-commission. A donation of £3,250 towards sending delegates to the international
conference was received. An additional £5,000 had been received for the purposes of the equipment
store, however as the project had been fully funded it was generously agreed with the donor that the
£5,000 could be transferred to the ICAR fvnd.
Insurance
We received a donation of £22,500 towards the overall costs of our insurance policies.
Police Scotland
£99,000 was received from Police Scotland for onward distribution to Scottish Mountain Rescue
voluntary teams. The funding has been distributed to all voluntary teams, including the 2 non-member
teams in line with the agreed funding formula.
Radio Replacement Fund
Following a successful roll out of our Radio Replacement programme a small number of purchases
continue to be made. Expenditure of £10,637 was incurred. The actual balance of funds for the radio
fund amounts to £98,991.
Restricted Donations
The onward distribution of 'restricted donations and legacies, re￿iVed by Scottish Mountain Rescue
for member teams according to the wishes of the donor amounted to £119,699 (income received of
£119,699). Donations were received for former member teams and were distributed as requested by
the donor.
Scottish Government Funding
Scottish Government Grant funding of £330,000 was received and distributed to the voluntary teams
including former member teams as agreed by the Scottish Government and included in the grant
conditions.
Training
A balance of £19,350 was carried forward for the purposes of offsetting our contribution towards our
national training programme. During the year we received further donations towards specific training
courses and £13,500 towards RRMT training.

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Achievement and Perfomiance- Flnancial Review (Continued)
Training Event
We received a legacy of £109,000 during the financial year with the wshes that it be used for the future
national training event. In addition, income was received of £750 towards our training event for specific
purposes.
202412025 UKSAR Training Fund (CAF)
Grant funding awarded for national training courses organised by Scottish Mountain Recue was
£60.351. The training programme resulted in expenditure of £45,322 restricted funding. There remains
a surplus of funds which will be carried fO￿ard into 2025126, the Charities Aid Foundation who
administers the grant funding had confirmed underspends could be carried forward. Historical surplus
UKSAR restricted training funds were utilised throughout the financial year and a total expenditure of
£13,441 was incurred. Grant Funding to support team training amounted to £117.054, this was
distributed.
Websitellntranet
No expenditure was incurred in the current financial year.
Designated Funds
Members may choose to set aside a part of the unrestricted funds to be used for a particular future
project or commitment. By earmarking funds in this way. the members set up a designated fund that
remains part of the unrestricted funds of the charity and can be brought back into the General Fund at
any time through agreement by the members. The Designated funds are..
Benevolent Fund
Scottish Mountain Rescue teams operate in challenging conditions, many times where significant risk,
of potential injury can occur. Consequently, at times this can leave members and their families facing
additional hardship through loss of earnings, significant expenses and in some cases situations where
such impacts can be life changing. The aim of the Benevolent Fund is to provide support where
unforeseen gaps in insurance cover occur or where delays in payments from current insurance cover
lead to financial hardship for a member of a team or their immediate family.
Equipment store
Members agreed that a sum of £30,000 be set aside from unrestricted funds for securing a new store.
This project was fvlly funded through restricted donations and as a result the £30,000 balance was
moved back to the General Fund. This fund is now closed.
Training
To ensure that ourtraining programme is sustainable and can continue, itwas agreed with the member
teams that a fund be set up for this purpose. A balance of £80,000 was carried forward from 2023124
with a further £20,000 moved to the designated fund in agreement with the members.
Unrestricted Funds
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
Trustees and with the agreement of the members. The Charity also tracks the income and expenditure
of other specific areas within the general fund-.

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Achievement and Perfomiance- Financial Revlew (Continued)
National Training Courses
The UKSAR Training grant received in 2024125 required Scottish Mountain Rescue to fund our
National Training programme using unrestricted funds (or unrestricted funds offset by restricted
donations) to the equivalent value of the grant. Unrestricted funds used for this purpose amounted to
£18,096. Historical underspends were utilised to top our restricted expenditure, amounting to £2,549.
Wellbeing Fund
In 2017 Scottish Police Benevolent Fund provided Scottish Mountain Rescue with a fund of £15,000.
The expenditure of this fund is used for wellbeing initiatives as directed by the Wellbeing Working
Group. Expenditure of £3,660 was incurred in 2024125.
Assets
Intangible Fixed Assets
Scottish Mountain Rescue invested in the assignation of intellectual property in favour of Scottish
Mountain Rescue with two, successful United Kingdom trademark applications gaining registration of
the Scottish Mountain Rescue logo alongside the words 'VOLUNTEERING TO SAVE LIVES, (May
2015) and 'ANY HOUR, ANY DAY, ANY WEATHER, (September 2015). The renewal dates for both
are in 2025. These were recognised on the Balance Sheet and are amortised over 5 years. The
Trademark for the LOGO was renewed in November 2017. This is due for renewal in De￿mber 2027.
Tangible Fixed Assets
Computers
During the year a laptop was purchased and 8￿hOugh the single value of the computer is less than the
agreed single item value for depreciation, a decision was taken that they should be held on the balance
sheet.
Radio Equipment
Radio equipment was purchased during the year at a cost of £2,364.
Equipment Store (Containers)
Two storage containers were purchased at a total cost, including fitting of £11,690. These are held on
the balan￿ sheet and will be depreciated over a period of 10 years.

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Achievement and Perforniance- Financial Review (Continued)
Looking Forward our Plans
In 202512026 we will continue to develop and move fO￿ard the following plans:
The organisation has grown over the last 7 years, providing more training, insurance, general
support and funding to facilitate mountain rescue throughout Scotland. To continue the current
levels of support there is a need to develop the structure of Scottish Mountain Rescue to ensure
there is capacity to increase what can be offered in the way of support to teams. With the full
independent review being concluded in 2024125 and a report being presented to the members,
with the agreement of the members in March 2025, a review group will continue to progress
the recommendations of the independent review and work towards the presentation of a revised
structure for the organisation, a revised updated Constitution and will assist to facilitate the
transition to the new structure.
We will continue to encourage volunteer support for the Trustees and encourage team members
to look at succession planning to ensure that the organisation has a seamless transition when
several of the current post holders come to the end of their terrn in office at the AGM in October
2025 and as we move towards our new structure.
Following the implementation of the new Board, we will look at strengthening our governan
structures through a review of our systems and pro￿sseS to ensure they are fit for the future
of the growing organisation.
Ensure that our 5-year strategic plan is reviewed and updated.
Continue to engage with the national and international search and rescue community and send
representatives to key events, including ICAR.
Continue to explore new funding streams that will enhance the further development of our
organisation, build resilience and the support we provide to our member teams.
Continue to deliver a full training programme, including our annual National Training Event for
our teams.
We will ensure our intangible assets which are due for renewal in 2025126 are reviewed and
continued.
10

scorrisH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
ORGANISATION STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is controlled by its goveming document, the Constitution, last update in 2020. Scottish
Mountain Rescue came into existence in July 2014. A Scottish Charitable Incorporated Organisation
(SCIO), taking over from the Mountain Rescue Committee of Scotland (an unincorporated charity).
The organisation's purposes are to facilitate, through Mountain Rescue:
the saving of lives-,
the advancement of health; and
the location and relief of people who are lost, injured, missing or otherwise in need of assistance.
The organisation's secondary purpose is to provide support to those in need due to accident, injury or
loss sustained in the pursuit of Mountain Rescue.
For the avoidance of doubt, the terrn "Mountain Rescue" includes, but is not restricted to the followng
activitie5.' all terrain search and rescue- training,. call outs- maintenance,. fundraising,. management and
administration- and travel to and from any of these activtties.
The organisation has power to do anything which is calculated to further its powers or is conducive or
incidental to doing so including..
to facilitate the provision of a civilian mountain rescue service in Scotland and to this end liaise
closely with the Police, Royal Air Force, Marine & Coastguard Agency, Scottish Ambulance
Service. Scottish Fire and Rescue SenfiCÈ and the Scottish Government and other
organisations or individuals with relevant interest, knowledge or experience-
to make recommendations to the Scottish Government for the provision and maintenance of
Mountain Rescue Posts in Scotland;
to maintain the licensing of opiate drugs administered by mountain rescue personnel.
to promote and encourage the advancement and knowledge of mountain rescue skills.,
to be the representative and liaison organisation for the mountain rescue services in Scotland.,
to administer such funds as are provided by outside bodies or raised on behalf of the
organisation for the purpose of fulfilling the purposes of the organisation.,
to further the cause of mountain rescue., and
to promote safe practi￿ in the Scottish mountains.
to provide grant funding or other support (including secured or unsecured lending) to any
individual or organisation in furtherance of the charitable purposes.
The charity is administered by an Executive, consisting of "Executive Officers" and "Non-Executive
Officers"
Both Executive and Non-Executive Officers are individuals who are either members of a
Voting Member and are elected on to the Executive or are individuals who have been co-opted on to
the Executive. The Executive are volunteers and are all active members of our Mountain Rescue
Teams. Executive and Non-Executive Officers hold office for a period of three years and may stand
for re-election at (and after) the end of their period in office. Except for the Treasurer and the Medical
Officer, Executive and Non-Executive officers are not eligible for re-election to their existing position
after the sixth consecutive year in that position. The Executive and Non-Executive Officers generally
carry out the day-to-day business of the organisation and are accountable to the members for this.
They have responsibility for submitting relevant business for discussion by and the decision of the
Members at Members. meetings.

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Organisation Structure, Governance and Management (Continued)
Members of Scottish Mountain Rescue are either Voting Members or Non-voting Members. Voting
Members are operational Mountain Rescue Teams (or, where an operational Mountain Rescue Team
is not incorporated, a representative of that Team). that wish to be a voting member of the organisation,
and the organisation has approved its membership. Non-voting Members are bodies that have an
interest in, or are involved in, Mountain Rescue in Scotland but who are not voting members (or, in the
case of unincorporated bodies, bodies that are not represented by a "Representative.) and the
organisation has approved its membership. The members of the charity meet at least Iwice each year.
Recruitment and Appointment of New Trustees
No less than eight weeks prior to the Annual General Meeting, the Secretary circulates to all members
notification of those offI￿S that are due for re-election and invites nominees. To be a valid nomination,
the nominee must meet the eligibility criteria, and the nomination must be proposed by a Voting
Member and Seconded by a Voting Member. Except for the Treasurer, to be eligible for election as
an Executive Officer or Non-Executive Officer a person must be a member of an incorporated Mountain
Rescue Team which is a Voting Member,. or a member of an unincorporated Mountain Rescue Team
whose Representative is a Voting Member; or must be co-opted. In the event of a casual vacancy
arising, the Executive has the power to appoint a temporary Officer to serve until the next Annual
General Meeting. The position must then be subject to election. Except for the Treasurer, wherever
possible and appropriate, any individual appointed as a temporary officer should be a member of 8
Voting Member. All Officers are elected by a simple majority of those voting at the Annual General
Meeting.
Trustee Induction
It is the policy of Scottish Mountain Rescue to ensure that new Trustees receive a robust induction
process and that there is sufficient and smooth handover from outgoing Trustees. Induction of new
Trustees will be in accordance with the agreed Induction Policy.
Decision Making
Decisions of Scottish Mountain Rescue are taken by the voting members at meetings of the
organisation (AMG, GM or EGM). No valid decisions can be taken at any Members, meeting unless a
quorum is present. Every Voting Member has one vote, which must be given by the individual
representing that Voting Member.
Members of Scottish Mountsin Rescue
During the financial year Scottish Mountain Rescue represented 26 voluntary teams. Police Scotland
resigned their membership of the 3 individual Teams and reapplied for membership as one Police
Scotland Team, this was agreed at the AGM in October. At our AGM in October, we welcomed
Lochaber MRT back into our membership. The member Mountain Rescue Teams during 2024125 (or
part thereofj were:
12

SCOTTISH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
Organisation Structure, Governance and Management (Continued)
Volunts Teams
Glenmore Lod e MRT
Hebrides MRT
Killin MRT
Kintail MRT
Lochaber MRT
Lornond MRT
Moffat MRT
Oban MRT
Ochils MRT
Votin
Aberdeen MRT
Arran MRT
Arrochar MRT
Assynt MRT
Borders SAR
Braemar MRT
Dundonnell MRT
Galloway MRT
Glenel MRT
Sk eMRT
Tayside MRT
Torridon M RT
Tweed Valley MRT
SARDA Scotland
SARDA Southern Scotland
Scottish Cave Rescue Organisation
Search and Rescue Arial Association
Members
RAF Lossiemouth
Police Scotland
In addition, Mountain Rescue England and Wales is a non-voting member.
Risk Management
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error. A risk
register is reviewed on a regular basis at Executive Meetings (Trustee meetings) and updated as
appropriate.
One of the gre8test risk to Scottish Mountain Rescue's continuation would be the lack of resilience in
its ability to fill key Executive posts (Trustees), this remains a high risk, however, is being mitigated
through an independent review of the Charity and a new structure will be implemented in 2025126
which will build resilience and ensure that we have the structure that encourages new Trustees to
come forward. A further identified risk to the charity would be a significant reduction in the level of
donations received and OLbr ability to secure funding streams for the continuation of the Charity
purposes. The Head of Development post has proved to be highly successful, and we continue to see
an increase in our regular donations, and we continue to see increased levels of income each year.
13

sGorrisH MOUNTAIN RESCUE
TRUSTEES REPORT FOR THE YEAR ENDED 31 March 2025
LEGAL AND ADMINSTRATION
Registered Charty Number
Charity Number (Scotland) SC045003
Auditors
JRW Hogg & Thorburn LLP
Registered Auditcrs &
Chartered Accountsnts
19 Buccleuch Street
Hawick
TD9 OHL
Bankers
TSB
HQ
Henry Duncan House
120 George Street
Edinburgh
EH24LH
14

SCOTTISH MOUNTAIN RESCUE
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees are responsible for preparing the Trustees, Report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting PractiC8).
The law applicable to charities in Scotland requires the Trustees to prepare financial staternents for
each financial year, which give a true and fair view of the state of affairs of the charity and of the
incoming resources and application of resources of the charty for that year.
In preparing the* financial statements the Trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP"
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards, subject to any material departures disclosed
and explained in the financial statements;
prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the charity will continue in operation.
The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable
accuracy at any time the financial position of tha charty and enable thern to ensure that the financia
statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities
Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the constitution. They are
also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for
the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware at the time of approving our Trustee Annual Report:
statement as to dlsclose to our Audftors
there is no relevant information, being inforrnation needed by the auditor in connecbon wrth
preparing their report, of which the auditor is unaware, and
the Trustees, having rnade enquiries of fellow Trustees that ought to have individually taken,
have taken all steps that helshe is obliged to take as a Trustee in order to make themselves
aware of any relevant audit infonnation and to estsblish that the auditor is aware of that
information.
Auditors
JRW Hogg & Thorburn LLP were proposed and reappointed at our AGM in October 2024.
er
15

SCOTTISH MOUNTAIN RESCUE
INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF SCOTTISH
MOUNTAIN RESCUE
Opinion
We have audited the financial statements of Scottish Mountain Rescue (the'charty,) forthe year ended
31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement
of cash flows and notes to the financial statements, including significant accounting policies. The
financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting
Standany applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted
Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its
incoming resources and application of resources, for the year then ended"
have been properly prepared in accordance wtth United Kingdom Generally Accepted
Accounting Practice., and
have been prepared in accordance with the requirements of the Charities and Trustee
Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland)
Regulations 2006 (as amended).
Basis of Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditorfs
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern
basis of accounting in the Preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively. may cast significant doubt on the charity's ability
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustee5 Wlth respect to going concem are described
in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information
contained within the annual report. Our opinion on the financial statements does not cover the other
16

SCOTTISH MOUNTAIN RESCUE
INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF SCOTTISH
MOUNTAIN RESCUE
information and we do not express any form of assurance conclusion thereon. Our responsibility is to
read the other information and, in doing so, consider whether the other information is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent
material misstatements, we are required to determine whether this gives rise to a material
misstatement in the financial statements themselves. If, based on the work we have performed, we
conclude that there is a material misstatement of this other information, we are required to report that
fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities Accounts
(Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
the information given in the financial statements is inconsistent in any material respect with the
trustees, report. or
proper accounting records have not been kept., or
the financial ststements are not in agreement with the accounting records" or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees are responsible for
the preparation of the financial statements and for being satisfied that they give a true and fair view,
and for such internal control as the trustees determine is necessary to enable the preparation of
financial statements that are free from material misstatement, whether due to fraud or error. In
preparing the financial statements, the trustees are responsible for assessing the charity's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to cease operations, or have no
realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial ststements
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment
(Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having
effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
A further description of our responsibilities is available on the Financial Reporting Council's website
at: htt s'./lwww.frc.or
-uklauditorsres
onsibilities. This description forms part of our auditor's report.
17

SCOTTISH MOUNTAIN RESCUE
INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF SCOTTISH
MOUNTAIN RESCUE
The extent to which our procedures are capable of detecting irregularib'es, including fraud, is detailed
below.
Extent to which the audit was considered capable of detecting Irregularities, Sncluding fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities. outlined above and on the Financial Reporting Council's
website, to detect material misstatement in respect of irregularities, including fraud.
We obtain and update our understsnding of the entity, its activities, its controls environment, and likely
future developments, including in relation to the legal and regulatory framework applicable and how
the entity is complying with that framework. Based on this understanding, we identify and assess the
risks of material misstatement of the financial statements, whether due to fraud or error, design and
perform audit procedures responsive to these risks, and obtain audit evidence that is sufficient and
appropriate to provide a basis for our opinion. This includes consideration of the risks by the entity that
were contrary to applicable laws and regulations, including fraud.
In response to the risk of irregularities and non-compliance with laws and regulations, including fraud,
we designed procedures which included..
Enquiry of management, those charged wrth governance around actual and potential litigation
and claims as well as actual, suspected and alleged fraud"
Reviewing minutes of meetings of those charged with governance;
Assessing the extent of compliance with the laws and regulations considered to have a direct
material effect on the financial statements or the operations of the entity through enquiry and
inspection-
Reviewing financial staternent disclosures and testing to supporting documentation to assess
compliance with applicable laws and regulations..
Performing audit work over the risk of management bias and override of controls, including
testing of journal entries and other adjustments for appropriateness, and evaluating the
business rationale of significant transactions outside the normal course of business and
reviewing estimates for indicators of potential bias.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. The risk increases the more that compliance with the law or regulation is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware
of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud
is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional
omissions, misrepresentations, or the override of internal control.
18

SCOTTISH MOUNTAIN RESCUE
INDEPENDENT AUDITORS REPORT TO THE TRUSTEES OF SCOTTISH
MOUNTAIN RESCUE
Use of our report
This report is made solely to the charitys trustees, as a body, in accordance Mth regulation 10 of the
CharitiesAccounts (Scotland) Regulations 2006. Oui auditwork has been undertaken sothat we might
state to the charity's trustees those matters we are required to state to them in an auditor's report and
for no other purpose. To the fullest extent permitted by law, we do not accept or assume re5ponsibiltty
to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report,
or for the opinions we have formed.
Date:
Senior Statutory Audltor)
cran
on
JRW Hogg & Thorburn LLP
Chartered Accountants
Statutory Auditor
19 Buccleuch Street
Hawick
TD9 OHL
JRW Hogg & Thorburn LLP, Chartered Accountants, is eligible for appointment as auditor of the charity
by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies
Act 2006.
19

SCOTTISH MOUNTAIN RESCUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
2025
Total
Funds
2024
Total
Funds
Unrestricted
Funds
Restricted
Funds
Notes
Income and Endowments From:
Donations and Legacies
Charitable Activities
Other Trading Activities
Investments
Other Income
552.964
9,990
2,518
18,011
279,704
606,405
750
832,668
616.395
3,268
18.011
648,049
584,239
2.712
13,620
148
10
12
Total Incoming Resources
583.483
886,859
1.470,342
1,248,768
Expenditure On".
Raising Funds
Charitable Activities
Other Eypenditure
14
15
16
27,496
489,518
97
27,496
1,286,487
97
18.904
1,184,465
25
796.969
Totsl Resources Expended
517,111
796,969
1,314,080
1,203,394
NET INCOMINGI(OUTGOING) RESOURCES
Before Transfers
66,372
89,890
156,262
45,374
Gross Transfers Between Funds
17
Net Income for the yearlNet movement in Funds
66,372
89,890
156,262
45,374
RECONCILIATION OF FUNDS
Fund Balances as at 1 April 2024
1,017,501
213,163
1,230,664
1,185.290
Fund Balances as at 31 March 2025
1,083,873
303,053
1,386,926
1,230,664
The statement of financial activities includes all gains and losses recognised in the year.
CONTINUING OPERATIONS
All Income and Expenditure Derive from Continuing NLtivities
20

scorrisH MOUNTAIN RESCUE
BALANCE SHEET AS AT 31 March 2025
2025
Total
Funds
2024
Total
Funds
Unrestricted
Funds
Restricted
Funds
Notes
FIXED ASSETS
Tangible assets
18
1,176
16,424
17.600
8,142
Total Fixed Assets
1,176
16,424
17.600
8,142
CURRENT ASSETS
Stock
Debtors
PrepaynEnts
Cash and Bank
19
20
21
22
6,342
35,946
4,792
1,049,073
6.342
48.446
6,221
1.382,162
4.284
120,457
17,336
1,203,560
12,500
1,429
333,089
Total Current Assets
1.096,153
347,018
1.443,171
1,345,637
LIABILITIES
CREDITORS
ounts falling Due Wrthin One Year
Deferred Inccme
23
24
(13,456)
(38)
60,351
(13,494)
SO,351
(123,1151
NET CURRENT ASSETS
1,082,6g7
286,629
1,369,326
1.222,522
TOTAL ASSETS LESS CURRENT
LIABILITIES
1.083,873
303,053
1.386,g26
1,230,664
NET ASSETS
1,083,873
303,053
1,386.926
1,230,664
FUNDS OF THE CHARITY
Unrestricted Fund5
Restricted Funds
17
1,083,873
303,053
1,017,501
213,163
TOTAL FUNDS
1.386,926
1,230,664
The financial statements were approved by the Trustees on 4 October 2025
04 OLtobei 2025
ei
21

SCOTTISH MOUNTAIN RESCUE
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 March 2025
2025
2024
Notes
Cash Flows from Operating Activities
Cash Generated by Operations
175,205
46,990
Investing Activities
Purchase of tangible fixed assets
Investment income received
(14,614)
18,011
(7,188)
13,620
Net Cash Used in Investing Activities
3,397
6,432
Net Increase in Cash and Cash Equivalents
178,602
53,442
Cash and Cash Equivalents at Beginning of Year
1,203,560
1,150,138
Cash and Cash Equivalents at End of Year
1,382,162
1,203.560
Relating to:
Cash at Bank and in Hand
1,382,162
1.203,560
The charity has no debt during the year 1 April 2024 to 31 March 2025 at the end of the Cash Flow
Statement.
The notes on page range 23 to 35 form part of these financial statements
22

ScO￿lSH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
ACCOUNTING STANDARDS AND POLICIES
Registered Charity Number (SCIO)
SC045003
Registered Address
1. Accounting Policies
1.1 Accounting Convention
The financial statements have been prepared in accordance with the charFty's [governing
documentl, the Charities and Trustee Investment (Scotlané) Act 2D05, the Charilies Accounts
{Scotland) RegulatiDns 2006 (as amended), FRS 102 'The Financial Reporting Standard
applicable in the UK and Republic Df Ireland. ("FFIS 102.) and the Charities SORP "Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in accordance w￿h the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102)" (effective l January 2019). The charity is 8 Public Benefit Entity as
definéd by FRS 102.
The financial staternents have departed from the Charities (Accounts and Reports) Flegulations
2008 only tc the extent required to provide a true and faiT view. This departure has involved
following the Statement of Recommended Practice for charities apptying FRS 102 rather than the
version of the Statement of Recommended Practi￿ which is referred to in the Regulations but
which has since been withdrawn.
The financial siatements aTe PTeparecF in sterling. which is the functional currency of the charity.
Monetary amounts in these financlal statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost conventlon, [modified to
include the revaluation of freehold properties and to include investment properties and certain
financial instrurnents at fair value]. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that
the charity has adequate iesources to continue in operational existence for the foreseeable future.
Thus the trustees conts'nue to adopt the going concern basis of accounting in preparing the financial
statements.
1.3 Charitable funds
Unrestricted funds are availaNe for use at the discretion of the trustees in furtheFance of their
charitable objectives.
Restricted funds are subject to specific conditions by donors as lo how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are 3ubject to specific conditions by donors thatthe capital must be maintained
by the charity.
23

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have
been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. other donations are recognised once the charity has
been notified of the donation. unless performan￿ conditions require deferral of the amount.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending
distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy
is treated as a contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third party, it is probable that a transfer of economic benefits wi51 be required in
settlement, and the amount of the obligation Gan be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the totsl of direct
costs and shared costs, including support costs involved in undertaking each activity. Direct costs
attributsble to a single activity are allocated directly to that activity. Shared costs which contribute
to fnore than one activity and support costs which are not attributable to a single activity are
apportioned be￿een those activities on a basis consistent with the use of resources. Central staff
costs are allocated on the basis of time spent, and depreciation charges are allocated on the
portion of the asset's use.
The charity is not registered for VAT. Any irrecoverable VAT is charged to the statement of financial
activities or capitalised as part of the costs of the related asset, where appropriate. In 201512016
search and rescue charities can recover VAT on non-business activities, this has therefore been
recognised in the Financial Statements.
Governance costs comprise costs identified as wholly or mainty attributable to ensuring the public
accountability of the charity and its compliance with regulation and good practice. These costs
include costs related to the statutory audit, Executive Meeting expenses and General Meeting
expenses which support the Governance of the organisation.
q.6 Cash and Cash Equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term
liquid investments with original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within boThowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured
at transaction price including transaction costs and are subsequently carried at amortised cost
using the effective interest method unless the arrangement constitutes a financing transaction,
where the transaction is measured at the present value of the future receipts discounted at a
market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction
24

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
pri￿ unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future payments discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment
is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors
are recognised initially at transaction price and subsequently measured at amortised cost using
the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
1.7 Employee Benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's
services are received. Termination benefits are recognised immediately as an expense when the
charity is demonstrably committed to terminate the employment of an employee or to provide
termination benefits.
1.8 Tangible Fixed Assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life. Assets with a single value of less than £3,000 are not depreciated.
Depreciation on assets are detailed below.
Radios
Radio Re-programme
Equipment
Computer Equipment
Equipment Store (Containers)
-33 % on cost (straight line basis)
-25 % on cost (straight line basis)
-25 % on cost (straight line basis)
-33 % on cost (straight line basis)
-10 % on cost (straight line basis)
1.9 Intangible Assets
Amortisation of intangible assets are charged on a straight-line basis over a period of 5.
1.10 Stocks
Stocks are valued at the lower of cost and net realisable value, after making allowan￿ for obsolete
and slow-moving items. The method used for measuring stocks is based on FIFO.
2. Critical Accounting Estimates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experien￿ and other factors that are considered to be relevant. Actual results may differ from these
estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
25

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
revision affects only that period, or in the period of the revision and future periods where the revision
affects both current and future periods. None were identified.
3. Trustees
None of the Trustees were paid any remuneration during the year or received any other benefits
from an employment with the Charity.
During the year Trustees submitted expenses clairns and were reimbursed for the following
expenses (mileagelsubsistencelother claims), in addition the figures below detail any
accommodation and food booked centrally by our Offi￿ for our Trustees.
2025
2024
Name
Role
Chair
VI￿ Chair
Secreta
Treasurer
Statistician
ui
ment Officer
ui
ment Officei
Medical Officer
Trainin
Fladio Officer
1,781
820
415
1,034
712
650
2,166
91
117
548
536
1,763
117
890
707
2.945
630
The Training OffI￿r attended the international event ICAR (registration, flights and
accommodation costing £1.6861. Trustee's expenses relate to accommodation, travel and food
while attending charity General Meetings, AGM'S. the Training Events. charitable business,
eetings and other Trustee Training events.
4. Employees
Training course instructors are rernunerated. The Charity makes rernuneration payments net of
Tax and (if appropriatel Nalional Insuran￿ contributions. In addition to employees who support
our training programrne. employees provided a ￿￿traI administration support Servi￿ and a
further ernployee provides a role as Head of Developrnent. Employees receive allowable travel
and subsistence, within agreed rates. There were no employees whose annual remuneration was
more than £60,000. Employers, contribution toward the pension is 5 % of total salary.
26

SCOThISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
Staff Numbers
2024125
2023124
Tot81 Average number of staff, including Trainin
Full T1￿ Staff, including Head of Development and Administration
Training Course staff
staff
45
55
41
51
2025
2024
Staff Costs
Wages and Salaries. including Trainin
Emplo
ers Nl Pa
menls
Eni)lo
ers Pension Pa
Staff
142,869
7,485
6,759
127.083
6,150
6.225
Ents
S. Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act
1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are
applled to its Gharitable object.
6. Related Party Transactions
2025
2024
725
132
92
92
857
as provided with travel expenses for attending training a training course. In
dation and food was provided which was arranged by the ￿ntral Offi￿ along
with all those who attended the training course.
27

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
7. Cash Generated from Operations
2025
2024
Net Incoming Resources for the year
156,262
45,374
Adjustments for:
Investment income recognised in statement of financial activities
Amortisation and impairment of intangible assets
Depreciation and impairment of tangible fixed assets
(18,011)
(13,620)
5,156
2,526
Movements in working capital:
(Increase)IDecrease in stocks
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
I ncrease/{Decrease) in deferred income
Cash Generated from Operations
(2,058)
83,126
(109.621)
60,351
(511)
(105,353)
118,809
(235)
175,205
46,990
8. Governance Costs
Governance costs comprise costs identified as wholly or mainly attributable to ensuring the public
accountability of the charity and its compliance with regulation and good practi￿. Details are
provided below.
2025
2024
Audit Fees
otFEr Governance Costs
7,000
10,733
7,450
7,020
17,733
14,470
9. Donations and Legacies
2025
2024
DonatiorVLegacy Income
DonationslLegacies Forwarded to Teams
Fundraising Donation Income
Other
712,969
119,699
505,009
133,531
7,756
1,753
832,668
648,049
Unrestricted
Restricted
£552,964
£279,704
28

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
10. Charitable Activities
2025
2024
CAF Training Fund
Police Scotland Grant Furding
SARCALL Fees
Scottish Government Grant Funding
Other
177,405
99,000
9,990
330,000
123,324
99,000
9,380
330,000
22,535
616,395
584,239
Unrestricted
Restricted
£9,990
£606,405
11.Other Trading Activities
2025
2024
Ethibitor I ncomelsponsorship
Fundraising Badges
Team Badges
3,225
2,650
10
52
43
3.268
2,712
Unrestricted
Restricted
£2,518
£750
12. Investing Activities
2025
2024
Bank Interest
18,011
13,620
18,011
13,620
Unrestricted
£18,011
13.Other Income
2025
2024
Insurance Top Up
148
148
29

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
14. Raising Funds Expenditure
2025
2024
Cost of Raising Funds
Fundraising Merchandise
Other Fundraising
24,819
2,464
213
15,351
1,560
1,993
27,496
18,904
Unrestricted
£27,496
30

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
15.Charitable Activities
2025
2024
Annual Report and Statistics Report
Bank Charges
CAF Training Funding Distributed to Teams
CAF - Training Fund Delivery
Charity Support Costs and offi￿ Administration Costs
Computer Purchases and Expenses
cOnferen￿S
Corporate Clothing
Distribution of 'Free Funds, to Support Teams
DonationslLegacies Distributed to Teams
Drone Project
Equipment (Data Base, Purchases and Repairs, Store)
Governance Costs
Insuran￿ Costs inc. IPT
Media and Magazine
Medical Expenses
Membership Fees
Police Scotland Grant Funding
Postage, Printing, Stationery and Carriage
Radio Replacement Fund
SARCALL Fees
Scottish Government Grant DistribLrtion
Staff Costs
Team BadgesllD Badges
Training - Generavconference
Travel & Subsistence
VAT
Website and Stats Database
Wellbeing Fund
6.931
31
117.054
107,513
19,103
1,920
11,239
536
133,803
119,699
4,406
26
50,632
115,176
8,490
1,612
8,342
135,505
133,531
744
1,827
14,470
112,415
601
938
1,354
99,000
2,322
5,653
9,380
330,000
120,949
347
1,611
608
23,664
616
246
7,682
17,733
129,485
669
3,017
1,531
99,000
2,606
10,676
9,990
330,000
144,455
3,099
2,984
1,834
563
624
2,710
1,286,487
1.184,465
Unrestricted
Restricted
£489,518
£796,969
16.Other Expenditure
2025
2024
Miscellaneous
97
25
97
25
Unrestricted
£97
31

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
17.Movement in Funds
Transfers
Net
Movement Between
in Funds
Funds
Incoming
Outgoing
0110412024 Resources Resources
3110312025
Unrestricted Funds
General Fund
Benevolent Fund
CAF Fund 80120
CAF Fund 75125
CAF Fund 56144
CAF Fund 50150
Equipment Store
staff
Training Fund (FLrture)
Wellbeing FurKJ
794,439
50,000
4,122
7,902
17,102
583,483
348,351
235,132 (143,0311
886,540
50,000
1,685
7,883
17,009
15,154
2,437
(2,437)
(19)
(93)
(18,096)
93
18,096
33,250
(30,000)
119,781
20,000
30,000
24,674
80,000
9,262
1,017.501
144,455 (144,455)
100,000
5,602
3,660
(3,660}
66,372
583,483
517,111
0 1,083,873
Restricted Funds
CAF Training FurKI 80120
CAF Training Fund 75125
CAF Training FurKI 56144
CAF Training FuThJ 50150
CAF Training FurKI-Teams
Donations Forwarded to Teams
Equipment store
ICAR Donation
Insurance
Police Scotland Grant Funding
Radio Replacement Fund
SGF (Teams)
Training
Training Avalanche
Training Casualty Care
Training Event - Annual
WebsitellT
16,487
23,706
21,833
13,264
59
118
45,322
117,054
119,699
2,g61
8,250
22,500
99,000
10,637
330,000
22,605
4,000
1,000
500
(13,264)
159)
(118}
15,029
3,223
23,647
21,715
15,029
60,351
117,054
119,699
4,500
3,250
22,500
99,000
14,500
1,539
(5,000)
{5,000)
5,000
11,039
116,167
100
19,350
(10,637)
105,530
100
330,000
3,255
4,000
13,500
109,750
(19,350>
12,500
109.250
12,500
109,250
1,020
303,053
1,020
213,163
886,859
796,969
89,890
Total Funds
1,230,664 1,470,342 1,314,080
156.262
1,386,926
SGF- Scottish Government Funding
Charity Reserves agreed by the membership as £355,000 are included in the General FurKI Balance
32

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
18.Fixed Assets
Summary
During the year Scottish Mountain Rescue purchased training radio equipment at a cost of £2,364,
we purchased containers for the purposes of storing equipment at a cost of £11,690 and a laptop
at £560.
Fixed Assets
2025
2024
I ntangible Assets
Fixed Assets
17,600
8,142
17,600
8,142
Cost Additions
Disposals Depreciation @ Charge for Depreciation @
3110312024
year
3110312025
NBV@
NBV@
3110312025 3110312024
Computers
Containers
Radios
4,273
560
11,690
2,364
2,217
1,440
789
2,927
3,657
789
4,029
1,176
10,901
5,523
2,056
7,188
1,102
6.086
11,461
14,614
3,319
5,156
8,475
17,600
8,142
19. Stock
2025
2024
Badges (Team)
Equipment
Fundraising
Stamps
810
3,403
1,991
138
850
3,296
138
6,342
4,284
33

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
20.Debtors- Amounts Falling Due Within One Year
2025
2024
HMRC - Grft Aid and VAT Reclaim
other, including Donations
Police Scotland Grant Funding
13,517
34,929
8,983
12,474
99,000
48,446
120,457
Unrestricted
Restricted
£35,946
£12,500
21.Prepayments
2025
2024
Home Office
Membership
OFCOM
1,165
339
137
502
38
53
Other
Radios
SARCALL Ltdlserver Fees
Training
Wellbeing
510
1,470
872
1,016
11,990
2,313
613
2,540
6,221
17,337
Unrestricted
Restricted
£4,792
£1,429

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
22.cash at Bank
2025
2024
Restricted
CAF Training Fund 202512026
CAF Training Funds Underspends
Donations
Equipment Store
Other
Radio Replacement
Trainingff raining Event
Websitellntranet
60,045
63,652
60,997
11,698
14,500
100
109,209
19,350
1,020
216,874
138
100
98,991
109,143
1,020
333,089
Unrestricted
1,049,073
986,686
Total
1,382,162
1,203,560
23. Creditors - Amounts Falling Due Within One Year
2025
2024
ALKlit Fee (Estimate)
other
Police Scotland Grant Funding
Restricted Donations
Staff Related Costs
Training
6,000
5.515
5,000
4,169
99,000
14,904
1,904
75
42
13,494
123,115
Un restricted
Restricted
£13,456
£38
24. Deferred Income
2025
2024
Other
60,351
60,351
35

SCOTTISH MOUNTAIN RESCUE
NOTES TO THE FINANCIAL ACCOUNTS FOR THE YEAR ENDED 31 March 2025
22.cash at Bank
2025
2024
Restricted
CAF Training Fund 202512026
CAF Training Funds Underspends
Donations
Equipment Store
Other
Radio Replacement
Training￿rainIng Event
Websitellntranet
60,045
63,652
60,997
11,698
14,500
100
109,209
19,350
1,020
216,874
138
100
98,991
109,143
1,020
333,089
Unrestricted
1,049,073
986,686
Total
1,382,162
1,203,560
23. Creditors - Amounts Falling Due Within One Year
2025
2024
ALKlit Fee (Estimate)
OtIEr
Police Scotlard Grant Funding
Restricted Donations
Staff Related Costs
Training
6,000
5,515
5,000
4,169
99,000
14,904
1 ,904
75
42
13,494
123,115
Unrestricted
Restricted
£13,456
£38
24. Deferred Income
2025
2024
Other
60,351
60,351
35