2025-07-31-accounts

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Scoriand
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1. Achievements and Performance Operational Impact: 26 active pilots supported multiple missions. Training delivered structured programme including Al-assisted tools and thermal imaging. Fundraising secured £10,000 from Morrisons Foundation and other donations.

Accounting Year: 1 August 2024 - 31 July 2025

		8,371.84
		15,559
		16,013
Closing Balance		7,917.13
CurrentBalance	(Nov	11,564.38

5. Reserves Polic y

SARAA aims to maintain sufficient reserves to cover annual commitments (~£2,000) and essential equipment maintenance. Future costs include insurance renewal and certification renewals (A2CofC/GVC), which may require additional fundraising.

6. Risk Management

Key risks identified: reliance on volunteers to maintain competency and flight hours; ageing drone fleet leading to increased maintenance costs. Mitigation includes training initiatives, equipment upgrades, and cost-saving measures (e.g., in-house drone servicing).

7. Public Benefit and Compliance with Charity Law

SARAA operates exclusively for charitable purposes and complies with the Charities and Trustee Investment (Scotland) Act 2005. Activities provide clear public benefit by enhancing safety and effectiveness of search and rescue operations across Scotland. Trustees confirm all decisions align with OSCR guidance.

SARAA (Scotland)

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APPENDIX 2

Search and Rescue Aerial Association Scotland

$C048519

	Receipts and payments	Receipts and payments	accounts
i t t ulat from	EE9)		OP
Section A Statement of receipts and payments
Unnestrcted funds	Restrictedfunds	Expendable endowment funds	Permanent endowment funds	Tatafunds current period	saainetpens— period
to nearest £	to nearest £	to nearest £	to nearest £	to nearest £	to nearest £
Ai Receipts
Donations	S rseeesed ee	ee ar swecrant	gas]	Te] Tos HrrainingFees	Soo
A2 Receipts from asset &
investment sales . ,
investments		A? Subtotal]i
A3 Payments
Payments relating directly to
charitable activities	es	ee
A Subtotal 4200][__s1803]	[__s1803]			P6013][aa	[aa
assetand investment
movements Purchases oftedassets [ Purchase fvestneris	AaSubtotal

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Search and Rescue Aerial Association Scotiand $C048519
Section & Statemeat of balances
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—

. 12-=

APPENDIX 2

Search and Rescue Aerial Association Scotland

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Section C Notes to the Accounts
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C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

Search and Rescue Operations using Unmanned Aerial Vehicles throughout Scotland in support of Police Scotland and Scottish Mountain rescue.

: individual / institution Number of grants £ C2 Grants lMoriconsFoundaton|| =a 10,000 Enuigment Purchase lnwenthentone||] eussaty|| | _,000) C3a Trustee remuneration lf no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) C3b Trustee remuneration - details C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Number of trustees £ Cb Trustee expanses - details a) Expenses for Equipment Purchase a a. Transaction Balance amount (£) outstanding at sot f . . x ic atkt mess reeeee periodend (£} C5 Transactions with trustees and connected persons

C6 Other Information

All expenses were paid in line with the constitution and charitable aims.

OSCR Retum 2025.xlsx / Notes

1

December 2007

APPENDIX 2

Search and Rescue Aerial Association Scotland

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Additional analysis (1)
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Analysis of receipts and payments

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1 Donations
UnrestrictedFumi Restricted funds eniciunanttande.Expendable « Permanentmens Totalpanic current Total last perlod
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest&
Reclaim of VAT L585 | ee4470] |[oT]eS | |a | [44,149|
Refundof Training Costs po SOO oo
Tota 86]<2 Ia 9 ) |807] [
2 Grants
Unrestricted' Restricted= funds Tota!‘haniea current Totat last period=
to nearest £ to nearest € to nearest£ to nearest £
Scan Gorena | | re
3 Gross receipts from other charitable activities
Unrestricted ei Expendable Permanent Total current
Restricted funds . evatunds: inant parted Total last period
to nearest £ to nearest£ to nearest £ to nearest £ to nearest £ to nearest£
pO Pp |ed )
PO fe ee EES aa
I EE ee
Total a |, |es |es |es |
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4 Payments relating directly to charitable activities

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Unrestricted Expendadie Permanent Totai current
funds SE: iommeniiuiie: endowment hans period ‘Tosal laat'pertod
te nearest € to nearest E to nearest £ to nearest £ to nearest £ to nearest£
Equpment [2.604] [tos] T34a
Expenses Calout [tae] [id [28] ("|
ExpansesSMS SystemOther aa a ee|_|2
SubscriptionsiFess —___245| [ as] [7]
aK [2.379] [2000
fiesurenceOE es |
SARCALL Annual
feo to SMR 2 | es
a 2 es |
as Cs Ee
| | es ee
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OSCR Retum 2025. xtsxAdditionai notes (1)

December 2007

APPENDIX2

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Additional analysis (2}

5 Breakdown of unrestricted funds

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|||||||| |---|---|---|---|---|---|---| |Genaral|Totat|unrestricted|Total|unrestricted| |funds:|funds|last period| |Recelpts|[sss|[ss5| |Recaim VAT||| [aa]| |[4913[232 | ||[4,943-—32|| (J| |es ||es || |en ©)|eS || |Sub|total|[5.583|| |Receipts|from asset&|investment|sales| |LT| |Sub|totai| |Tota recobts|ee|||ee||| |Payments| |||128 ||"1s ee||[,7t0]||| |Lis”|a |ee| |__82|ry| |1|ses| |insurance|Po[4,152|tg| |Refund| |of|Duplicate payment|||a|||ee”)||| |es||,eee|eS||ee:| |ee||| |Subtotal|[4.210]|[4210]|P5580|| |Payments|reiating|to|asset and|Investment| |movements|—| |Total|payments|Co)|Cd)|Ee| |notre (payments)|[eq] [J|oo)| |surpin /te)|for year [9]|(I|oe|

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OSCR Retum 2025.xlsxAdditional notes (2)

December 2007

APPENDIX 2

Search and Rescue Aerial Association Scotland

$C048519

Additional analysis (3)

6 Breakdownof restricted funds

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|||||||||| |---|---|---|---|---|---|---|---|---| |Company|A|M30|Therma!|Tralning|Total|restricted|Total|reatrictad| |Drone|weekend|funds|funds isst period| |Recelpts| |es ||ee ||eee| |a.)|||||10,550]|7| |Pd|esee | |ee|Eyaa |ee| |Po|es |ee|||eee| |Pd|a|||a |ee| |Sub total|P|[10,550ff]|[1,000]|||E|[_11,550]||| |cross|ref enor| |Recelpts|from|asset &|Investment|sales| |Sub|total| |Tatatreceios.|[J||| |cross|ref|enor| |Payments| |000)|[10.540]|[____4.568| |ee||| |po|ee | |Tyeee|aaa|||[4,00ea|| |ee|ee |ee|SS || |Sub total||p|t0540} L128||L1s7es| ||5,566||| |Payments|relating|to|asset|and|Investment| |movements| |Sub|total| |Total payments [7]|a|||Co|sses]| |Tranafars trom) fundsNotreclpts (payments) [—-]|S|| A|| SN—|| See||S|—| |Surplus| |(dtc|for|yoar [__-] [10]|Cc|—|

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Nature and purpose of funds

OSCR Ratu 2025.xsxAdditianal notes (3)

December 2007

APPENDIX 3

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Scottish Charity Regulator
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Independent examiner’s report on the accounts Report to the | Chanty name ; | trustees/members of Search and Rescue ariel Association Scotland

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Registered charity |SC048519 number On the accounts of the Period start date Period end date charity for the period |__Day | _~— Month | — Year | | Day | Month | Year Set out on pageseeee rememberee to include the page umbers of additional sheets) Respective | The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of | with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the trustees and examiner | Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner’s statement Regulations. 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, | do not express an audit opinion on the view given by the accounts. Independent examiner’s | In the course of my examination, no matter has come to my attention [other than that statement | disclosed on the attached page] 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 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 understanding of the accounts to be reached. Signed: Date: 19 November 2025 Name: Relevant professional qualification(s) or body FCMA (Fellow of the Chartered Institute of Management (if any): Accountants) _a Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose