**REGISTERED CHARITY NUMBER: SC047799** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2025** ## **for** ## **HEBRIDES MOUNTAIN RESCUE TEAM** Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF **HEBRIDES MOUNTAIN RESCUE TEAM** **Contents of the Financial Statements for the Year Ended 31 March 2025** ||**Page**| |---|---| |**Report of the Trustees**|1 to 4| |**Independent Examiner's Report**|5| |**Receipts and Payments Account**|6| |**Statement of Balances**|7| |**Notes to the Financial Statements**|8| ## **HEBRIDES MOUNTAIN RESCUE TEAM** ## **Report of the Trustees for the Year Ended 31 March 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The organisation's purposes are to provide an effective voluntary search and rescue service for the benefit of the public and in furtherance thereof to prepare volunteers for related activities that promote an awareness of mountain rescue. ## **Significant activities** The Hebrides Mountain Rescue Team are a voluntary organisation based in Stornoway, dedicated to helping those in need across the Outer Hebrides. The team has a wide range of working environments including the hills, crags, moors, towns and villages across our islands. Page 1 **HEBRIDES MOUNTAIN RESCUE TEAM** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **ACHIEVEMENTS AND PERFORMANCE Team Leader's Report** ## Background Over the past 12 months, the team has continued to operate with a strong focus on maximising training opportunities and resources to enhance our emergency response capability. One of the main challenges we faced this year was a reduction in team member numbers. To address this, we organised a recruitment drive, including an open hill day, which successfully attracted seven new potential members. We are very pleased with this outcome and would like to extend a warm welcome to these new individuals. Team training over the past year has been extremely positive, with several excellent events taking place. We have continued to prioritise advanced medical training, leading to three team members achieving the Remote Rescue Medical Technician (RRMT) qualification - a first for our team and a fantastic milestone. This accomplishment represents a significant enhancement in the level of medical care we can provide on callouts. We aim to build on this success and plan to send another group for assessment in 2026. Looking ahead, several key projects are currently in development. We have been actively seeking funding for a new operations vehicle and a thermal imaging drone, both of which are nearing completion stages. We hope to place orders for these assets within the coming months, which will further strengthen our operational capabilities. ## Callouts During the 2024-2025 period, the team received 30 callouts, covering 13 separate incidents and one protracted search. The protracted search required 21 deployments, including ground personnel searches, aerial drone operations, and support from Dundonnell MRT. This also coincided with a simultaneous callout in Uist. This year has been notably busier than previous years, with a wide range of incidents occurring across the Western Isles. It is a testament to the team's strength and commitment that, despite operating with reduced numbers, we not only maintained a full response capability but also continued to grow and develop, enhancing both our skill base and our interagency relationships. As a result, the team is now in its strongest position yet. None of this would have been possible without the generosity of our funders and the countless hours of dedication, professionalism, and hard work that every team member has selflessly contributed. I would like to sincerely thank all of them for their continued efforts and commitment to the team. . Page 2 **HEBRIDES MOUNTAIN RESCUE TEAM** ## **Report of the Trustees for the Year Ended 31 March 2025** ## **FINANCIAL REVIEW** ## **Reserves** As a result of the surplus of £41,218 (2024 - deficit of £1405) for the year, unrestricted funds of £20,553 (2024 - £19,928) and restricted funds of £40,593 (2024 - £NIL) were held at year-end which the Trustees consider adequate to enable the group to continue for the forthcoming year. ## **Funds** ## General fund The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects. ## Restricted funds This represents grants, donations and fundraising income received to assist with particular projects. At the year-end, the following funds were held: - Scottish Mountain Rescue - training - £815 - Stornoway Trust - new team vehicle - £7,000 - NHS - new team vehicle - £25,000 - SSEN - equipment - £7,778 ## VAT The charity is eligible for refunds of VAT under sections 33C and 33D of the VAT Act 1994. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity became a Scottish Charitable Incorporated Organisation on 6 October 2017 and is known as HebMRT, Hebrides Search and Rescue. The charity was previously an unincorporated association and changed its legal form to a SCIO. The purposes and administration of the charity are set out in our constitution. ## **Recruitment and appointment of new trustees** All of the Charity's trustees are appointed or reappointed by the members at our annual general meeting. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** SC047799 ## **Principal address** Ravens Lane Laxdale Isle of Lewis Western Isles HS2 0EG ## **Trustees** Page 3 HEBRIDES MOUNTAIY4 RFSCUE TEAM Ryrt ofthe TTh%te for the Year Endcd 31 Ma￿h 2023 REFERENCE AND ADMINISTrATIVE DETAIiS Independent Examiner Mann Judd &)TdoD L chart¢￿d Accountants 26 Lewis Streel SIor￿J￿.a)" Isle of Lewis HSI 2JF Banker4 Roi al Bank of sCo￿aN1 17 North Bexh StsE Storn0￿.￿" Islc of Leiiis HSI 2XH STATEMENT OF TRLISTEFS, RESPONSIBILITIES The th￿te¢S arc rwJLsiblc lor preparillg Rcwlrt of Tnja¢￿ fmarial in ￿￿ord8￿c Hith oN)IKa)le law aNI United KitEdom Accounting StsTrlarts (Uniicd knngth)m Gewall) ALKrp*d ACCou￿1ft8 P￿itt). Charih. laTh' tlr tTUStees to prepare fina￿la] siaieThrrfs for each fin￿￿1a1 year. Un(kr tha I￿. Ihe tnLStees kn'c clecwl w preparc fina￿￿1 staiellKnts in v'ith Uniiol King(knm Ge￿TallI Accckxcd Accountsng Pracuce (Unll￿ kngthm ALrOu￿1n8 SlaThlaTds aThl arolK&+k ITh). Urthr clllrit). law tk tnistees Thwsl ￿1 appm%'e ￿ten￿nts unk&fj tly are %]tisf￿1 IIHi tIKv" gil'e a tnie fair i'iew of ￿ slat¢ of affall5 of of I￿omIng rcsourcts applic*ion of resources. IK1￿17￿8 the IKOn￿ aryl eXpe￿I￿]re. of IF¢ ¢lwiD' for tlol ￿ri0￿ In p￿￿rIng ih)se fina￿￿ 5*t¢￿￿n{s. the InLslees aye requwed lo . xkct suitsble &c(xllKi￿ wlicies aryl awty Urm consislefflty" observe the Mell￿ aNI pri￿]pk$ in Clw't*s SORP. mak¢j￿18¢M¢￿S atuj egirnaies ihat are ffasonthle arnl P￿￿￿nL ffli￿ in busi￿5$. Tr tru￿¢¢5 a￿ TeSW)nsibk for keeping &LuulliJE WlTts H'hith disclose N'ith wna)le aLYuraw' al an). time fina￿al FQ5itK)n of ik chnts. athl w en*k io fur￿21 Stalen￿nts compl) w'ith ￿ CIHnt]¢s aThJ Tn)stec Imrstsnenl (SCO￿aTrI> Ad 2￿5 aThJ Tr Charilies Accounts (kntl2Th1) Re￿allons 21kn 1& ameth). 17w are also respK)￿IbjC for safcguaTdwg tlr as*ts of tJ* clRrity aThl for tsku)g T¢asonabk Meps for pTh'crt￿ll aThl ￿tion offraxl aThl Inc￿rt App￿}ed b). ollkr of ts board of OD 27 Nm'ethr 2025 a￿1 sigwl on ts belwlf b).: ## **Independent Examiner's Report to the Trustees of Hebrides Mountain Rescue Team** I report on the accounts for the year ended 31 March 2025 set out on pages six to twelve. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. ## **Basis of the independent examiner's report** My examination was carried out in accordance with Regulation 11 of the Charities 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 not express an audit opinion on the view given by the accounts. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention : - (1) 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 to comply with Regulation 8 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 understanding of the accounts to be reached. Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF 27 November 2025 Page 5 ## **HEBRIDES MOUNTAIN RESCUE TEAM** ## **Receipts and Payments Account for the Year Ended 31 March 2025** ||||31.3.25|31.3.24| |---|---|---|---|---| ||Unrestricted|Restricted|Total|Total| ||funds|funds|funds|funds| ||£|£|£|£| |**INCOME AND ENDOWMENTS**||||| |**Donations and legacies**||||| |Donations|1,625|-|1,625|-| |Grants|18,851|51,308|70,159|18,671| |Donations - Police Scotland|-|-|-|1,500| |Donations - WI Lottery|-|-|-|500| |Donations - Tesco|-|-|-|250| |Donations - other|-|-|-|1,936| |Room hire|-|-|-|170| ||20,476|51,308|71,784|23,027| |**Other trading activities**||||| |Fundraising|-|-|-|400| |VAT refunds|1,307|-|1,307|2,138| ||1,307|-|1,307|2,538| |**Total incoming resources**|21,783|51,308|73,091|25,565| |**EXPENDITURE**||||| |**Charitable activities**||||| |Insurance|3,747|-|3,747|3,826| |Utilities|2,115|-|2,115|1,373| |Motor & travel|10,515|5,000|15,515|5,575| |Sundries|1,853|-|1,853|2,000| |Equipment|975|1,000|1,975|2,070| |Team base costs|506|-|506|2,841| |Training|-|4,715|4,715|6,019| |Subscriptions|367|-|367|-| |Accountancy|1,080|-|1,080|456| ||21,158|10,715|31,873|24,160| |Total resources expended|21,158|10,715|31,873|24,160| |**Net income**|625|40,593|41,218|1,405| The notes form part of these financial statements Page 6 HEBRIDES MOUNTAIN RESCUE TEAM St*lemtht rf Balances 31 Marth 20LS 31.3.25 Totsl 3l.3.24 Tothl UntcstiiLtrd Re&TiCted BADk and Cash o￿ng balances SuTphts l (Deficit) for lear 19.928 625 19.928 41,218 40.593 1.405 CknsiD% balanca 20 40J93 61 19928 As*8 (at cost) Plant a￿1 equll)meiX 47.208 15,545 239.639 47,208 15.545 2.39,639 Team base (COD)pkted 2023) 302.792 302.392 The finatKial ststcments H'ere a[￿[0}¢4 by ITr¢ Both of Tn￿1¢¢$ a￿1 aullx)rised for isgK on 27 NON'enth￿ 2025 and The no*S fonn w Or￿se fina￿]81 S￿erneDts Page 7 **HEBRIDES MOUNTAIN RESCUE TEAM** ## **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The accounts have been prepared on a Receipts and Payments basis. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. ## **2. GRANTS RECEIVED** Grants received, included in the above, are as follows: ||31.3.25|31.3.24| |---|---|---| ||£|£| |Scottish Mountain Rescue|24,381|16,321| |SHECT|-|1,350| |Galson Trust|-|1,000| |Lewis Wind Power|1,000|-| |Bakkafrost Scotland|5,000|-| |Stornoway Trust|7,000|-| |SSEN - Scottish Hydro Electric|7,778|-| |NHS Western Isles|25,000|-| ||70,159|18,671| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 8