SEARCH AIYD RESCUE DOG ASSOCIATION SCOTLAND (SCIO) UNAUDITF,D RF,PORT AND FINANCIAL STATEMENTS FINANCIAL YF,AR F.NDF.D 31 DECF.MBF.R 2024 CHARITY NO: SC048690 SF,ARC.H AND RESCUE DOG ASF¥OCIATI()N SC()I'LAND (SCI()) Contents CHARITY INFORMATION.................................. ....... ........................................ Legal Status.... ..................... Objectives.......... ..... . Actlvitlos. Jchl•v¢m•nts Jnd developmènts............................,..................................... Flnanclal posltlon........................ Flnanclal ¢ontrols............................. R15ks........................................................... Organlsatlon and Premlses.............. Truste•s' r•sponslbllltl•s In r•latlon to th• flnJn¢lal stJt•m•nts.................. Concluslon.......,.,,....,......................... ...... 10 App•ndlx.,,......... ...... .12 TRIISTF.F.S ANNIIAL RF.PORT For the Financlal Year Ended 31 December 2024 SEARCH AND RF.SCUE DOC A&SOCIATION SCOTLAND (SCIO) 1. CHARITY INFORMATION TTUStees'. Charity Number. SC048690 Principal address Independent examiner. Chartered Certified Account•nts 15-17 High Street Kingussie PH21 1HS Bankers.. The Bank of Scotland Technolo9y House Longman South 35E Haibour Road Invemess IV1 IUA TRUSTEES ANNUAL REPORT For the Financial Year Ended 31 December 2024 SEARCH AND RF.SCUE DOG ASSOCIATION giCUTLAND ISCIOI The Trustees have pledsure in presenting their report and financial statements of the Charity for the period 1 sl of january 2024 to the 31st of December 2024. Legal Status The SCIO was incorporated on 7 September 2018 as a result of a SCIO application by Search and Rescue Do9 Association Scotland SC012240 which was an unincorporated Association registered as charity since 2006. The SCIO is founded by Constitution and is run by a management team who meet on a regular basis. 2 ObJertlv•$ The principal objects of the Association are Help relieve the distress and suffering of persons endangered by accidents or natural hazards or lost in the mountains and countryside of Scotland. 2. To provide a service to help in the efficient search for and rescue of person5 in danger or lost anywhere where a search is possible, 3. To help educate the public, through talks and demonstrations, about the use and dangers relating to the outdoor environment. 3 Actlvltl•s. achl•v•m•nts and d•v•lopm•nts The A550ciation continues to provide dogs for searches acr055 the whole of Scotland 24 hours a day. Seven days a week. This year dogs were requested at 58 callout incidents for which 1050.5 man hours were recorded with 1 dog find within the calendar year, Various dogs were also deployed with their respective mountain rescue teams. We also had dogs deployed to assist with a search I the lake district. The general consensus throughout Scotland was that it continue5 to be very busy for all le8ms, Assessment in March 2024 took place back in Glencoe the spiritual home of the a550ciaiion, Where 5 dog teams were upgraded lo Full Oog Slalus and 3 dog teams lo novice. who successfully pa55ed. Following on from that we subsequently qualified 1 more Novice do9 team in September, which is grehl news for our callout list. We have also added to thè "quallfied" trainer cadre, wSth 2 Full dog teams, upgraded to trainer and 1 Full dog team assessed and only waiting on the required l year of Full dog qualification to be upgraded,. this adds much nèeded depth to the trainer numbers and will hopefully allow the trainers to work their dogs at weekends and ensure they have opportunities to be seen themselves, thus maintaining the association5 high standards. Three new prospective dog teams have been training throughout 2024, The Human Remains Detection IHRDI Trial continues with 2 dog tearns following slightly different route5 1 is undertaking a non- Standard dual training route to search open areas lor live human scent in addition to working on human remains. The other is working the more traditional route of purely human remains,. both handler5 have benefited from a unique arrangement with the b￿0 repository in Aberdeen, which has for the first lirne allowed the release of human tissue lor the dogs to use in training. We have 2 puppies who will commence their training in May 2025. Training has continued at full pace over 2024 with 9 Handlers & dogs working towards a55e55ment in March 2025 with 6 going for Full Statu5 and 3 for Novice. The management Team would like to express our thanks to the trainin9 team and all of those who have been brought in to assist at weekends. TRUSTF,F,S ANNIIAL RF.IY)RT For the Financlal Year Ended 31 December 2024 I 1111 11 INI) 111 %('I'F. DOC ASSOCIATION SCOTLAND (SCIO} contiriues to represent us as our President. He contrnues io prowde posilive land through his blogs and Facebook posts, We thank him ftr his efforts and support. We continue lo search for a patron although a named person has iniliolly •Jreed to take up the role but this will be drfided at the 2025 AGM We continue to foster relationships betbyeen the SARDA Associations in the U.K & Northem Ireland sharing knowledge and keeping up to dale with the latest training techniques. The financial situatN)n remain5 very stable this year and we continue to think of new and better ways of raising our profile as well as bftngiThJ in money. C05t5 of running the Association risen over the last couple of years and it is pnldent we continue to plan for the future. Granis and donations Inon-restrictedl were slightly lower than the prLWiOUS financial year120231 which wa5 extraordinary, that said Ihe donations received during 2024 are still considerable, the generosity Irom members of the public 15 qulte humbling.. It has been another good year for the associations finances, with donations and fvndiry coming from different streams, £15,(OJ from Wills anrl I; (3.000 from the Wood Foundation (Portfee High School YPII, our pfesideni sold some of his hill kit and donated £61XI, £5CQ Irom Blantyre Hill-walkin9 Club, UKSAR Fund￿n9 was also recewed in June. A donation from Elaine Elder of £950 and £670 from Alpkit a150 came through In June 2024. kottish Police Authority funding came through in Juty and as eypected is reduced due to a new fomiula being implemented for its distribution. Scottish Mounlain Rescue ISMRIIGovl funding was received in July. ANNIIAI. RF.PQRT For tho Financial Year Ended 31 December 2024 .ARC'II ANI) RF'.S{'I I F. I)()I: AK%OCIATION SCOTLAND (SCIO) 7 Oryanlsatlon and Premkes For the duration of the financial year the principal administrative office wa5 operated from the Premises of the charity'5 Treasurer at 'Lochview ol Duntelchai9' Farr, Inverness. Truslws The trustees of the Associatlon durlng the period under review and at the date of approval of the accoLJnts were.. The truslees are elected at the annual general meeting to serve for one year, but are eligible for re. èlection. There is a maximum number of five trustees and the minimum number ol tiustees is three. This year the AGM was held at the annual tourse in Glencoe on the 23￿ of March 2024, there was 2 changes with Alasdbir Earnshaw standing down as the SMR Represenlative and Alison Smith being voted into the role, Mike Walker stood down as equipment officer and Lynsay CarteTS was voted Into the role of Equlpment officer. I would like lo thank Alasdair and Mike for their lime, effort and commitment, The management team continue lo work hard for the association and I would like to thank them for thelr continued work and extend my thanks on behalf of the trustee51o the menibership lor providing all tlieir tirTIL' iiiid L,Ilort over the prevlou5 year. 8 Trustees. r•sponslbSlltles In relatlon to th• fln•nclal statem•nts Law appllcable to charities in Scotland requires the trustee5 to prepare flnancial Statt￿entS lor each financial year that give a true and fair view of the state of affairs ol the charity at the end of the financial year and of its surplus or deficit for the financial year. In doing so the trustees are required to.. select suitable accounting policies and then apply them con515tently,' make judgement5 and estimate5 that are reasonable and prudenL prepare the financial statements on the going concern bJ515 unless il is inappropriate to piesume thal the charity will continue in business., state wheiher applicable accounting standards have been followed, subject to any material departures dls¢losed and explained in the financial statements. The trustees are responsible for maintainin9 proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enables them to ensure that the financial statements comply with the Charities ènd Trustee (Scotlandl Act 2005 and the Charities TRUSTF.ES ANNUAL RF.P()RT For the Flnanclal Year Ended 31 December 2024 SEARCH AND RF.SCUF. DOC: ASSiOCIATION ￿0TLAND($•c1O Account5 (Scotlandl Regulations 2006. The trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregulaflties. 9 Concluslon The Board of Trustees wishes to express its appreciation of the support and generosity, which the organisation receive5 from its funder5, 5UPPOrter5 and donors without whom we could not continue to operate. )rJvvd l) RECEIPTS AND PAYMENTS ACCOUNT For th• Y•ar End•d 31 D•¢•mb•r 2024 2024 2023 R•stslrt•d Funds Unr•5tr1rt•d Not•$ Fund5 Totsl Totsl Donations Grants Do Collection boxes Bank Inte￿St received Calendars 66,093 23,403 66,093 23,403 87,173 5,676 20,794 760 846 1,626 3.440 74.614 1,324 807 1,626 3,440 96.168 21.554 110,613 P• m•nts Payments for charitable activities.. Travel and call out ex Course ex Statione enses 11,747 19,215 241 11,747 19,21S 241 13,958 13,428 760 437 804 24,418 1,332 1.756 249 enses 15,128 and advertisin Posta e and tele hone Audit Jnd accounts fee 602 834 28,227 6,968 5,665 855 602 B34 28,227 6,968 5.665 855 ment 669 Insurance Calendars Miscellaneous 241 1 S,797 58,S57 74,354 60,128 Sur Deficit Iu51mLfor ear 5.757 16.OS7 21.814 50.485: TRUSTF.F.S ANiSLIAI. RF.P()RT For the Financial Year Ended 31 December 2024 SIARC.'H AND RF.SCUF. DOG ASSOCtATION SCOTLAND (SCIO) STATEMENT OF BALANCES As it 31" Dee•mb•r 2024 2024 2023 R•sirkt•d Funds Not•5 Funds T¢)tsl Totsl B•nk enin balance5 Surplu51lDeficitl for the ear Closin 27.080 1￿$.042 217,122 166,637 5.757 32.837 16,057 206.099 21,814 23&936 50,485 217.122 balances R•s•Th Closing balances 32.837 238.936 217.122 Bank B•l•nc•J Bank Current Atcount Bank Deposit Account IOJ.800 138,136 80,612 136.510 238,936 217,122 Asi•ts- Unr•strkt•d Funds VW Transporttr van lestirn￿ed valu•l Computer (estimated value) 25,176 2,850 33,568 4.232 28,026 37,80J U•bllhl Amounts due to independent examiner, 2024 - £660 Approved by the Board of Trustee5 on 29th of March 2025 aThl sign•d on ils beh•lf. TRUSTEES ANNUAL RF.PORT For the Financial Year Ended 31 December 2024 4iF.AKCH AND RESCUE DOG ASSiOCIATION SCOTLAND {SCI()) NOTES TO THE ACCOUNTS For the Y¢)r Ended 31 Oecembv 2024 I. RÉSTRICTED FUNDS There were restricted funds of £5,624,45 received from Scottish Mountain Rescue together with UK SAR funding of £13,430.00 l This is the final year of this funding) 4. GRANTS A grant of £1,739.39 was received from Scottish Police Authority and £2,609.17 from Scottish Mountain Rescue. S. TRUSTEES EXPENSES The only expenses paid to Trustees during the year were reirnbursernent of travel expenses incurred in search and rescue operations or Administration co$15 incurred from the running of the association. 6. RKSERVES 2024 Unrestrld•d Funds 2023 R•slrl¢t•d Funds Totsl Total enin balances Sur lus Deficit for the Year Closin{balances 27,080 190,042 217,122 166.637 32,837 206.099 238.936 217.122 10 TRIISTF.F,q ANNIIAI. RF.P()RT For the Flnancial Year Ended 31 December 2024 SEARCH AND RF.8CVE DOG A&WCIATION SCOTLAND (SCIO) Ind•p•nd•nt •xamln•vs' report to th• T￿tst￿ of S••rth •nd R•Kue Dog As￿dI￿On Scotl•nd (scio) I report on the accounts of the A$￿(latIOn for the period ended 31 Decembèr 2024vknich are Set out on pages 8 to 10. Re5P•Ctlve rnsponslbllllles of trustees •nd wmln•r The charity's trnstees are responsible for the preparalion of the xcounts in accordance with the terms of the Charities and Trustee (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. The charity's trustees consider that the audit require￿nt of Regulation 10111 Idl of the Accounts Regulations does rK)t apply. It is my responsibility to examine the accounts 45 required under section 4411) Icl of the Art and to slate vthether particular matters have come to my attention. Oasls ol Ind•p•nd•nt •￿MIn*￿$, i•port My examlnation was carrled out In accordance with the Regsjlation 11 of the Chafities Accounts (Scollandl Regulalion5 2￿￿. An examination includes a review of the accounting records kept by the tharity and a comparison of the accounts presented with those records. It also include5 consideration of any unusual items or disclosures in the accounts, and Seeks explanations from the tnJslee5 concerning any such matters. The procedures undertaken do noi provide all the ewdence that w)uld be required in an audit and consequently I do not express an audit oplnion on the view given by the accounts. Ind•p•nd•nt •M•mln•rn' st•t•rn•iit In connection with my examinaiion, no matter has come to my attention.. 111 which 9Sves me reasonable cause to belleve thal in any m•terial respert the requlrements,. to keep accounting record5 in accordance with Section 44111 lal Of the 2CQ5 Act and Regulation 4 of the 2CQ6 Accounts Regulations. and to prepare accounts which accord with the accounting records and compty wth Regulation 9 of the 2W6 Accounts Regulations h•ve noi been mei or 121 10 which. in my opinton, attention should be drawn in order to enable a proper understanding of the atcounts to be reached. Dated.. 2025 TRUSTF.ES ANNUAL REPORT For the Flnancial Year Ended 31 Dec•mber 2024 .SEARCH AND RESCUE DOG ASSOCIATION SCOTLAND (SYCIU) 10 App•ndlx Training Officer Report, Secretary Report, F.quipment Otficer Report & SMR Represenlalive Report 12 TRUSTF,E4i ANPillAL RF.POIIT For the Flnanclal Year Ended 31 December 2024