REGISTERED CHARITY NUMBER: SC053248
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025
for
Kintail Mountain Rescue Team (SCIO)
Campbell Stewart MacLennan & Co Chartered Accountants Unit 3, Broom Place Portree Highland IV51 9HL
Kintail Mountain Rescue Team (SCIO)
Contents of the Financial Statements for the Year Ended 31 March 2025
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Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10
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Kintail Mountain Rescue Team (SCIO) 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 Our purposes are to provide a search and rescue service for all who require our help in a remote or mountainous environment (and elsewhere if requested by Police Scotland) 24 hours per day, 365 days per year in all weathers.
FINANCIAL REVIEW Reserves policy The charity held unrestricted free reserves of £140,291 at the financial year end.
The committee consider the funds held sufficient, to enable the charity to operate for the forthcoming year and support any development and training plans.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document As of April 2025 the Team was a charitable unincorporated association and the purposes and administration arrangements are set out in our constitution. The Team transferred its assets and activities to a new SCIO (Scottish Charitable Incorporated Organisation) in late 2025 and wound up the charity.
Recruitment and appointment of new trustees All of the Committee members of Kintail Mountain Rescue Team (SCIO) are appointed in terms of our governing documentation. Induction and training of new trustees Attendance at Team training has continued to improve with a lot of commitment shown by Team members to attend training which not only increases their own skills but enables the team to develop as a whole. A number of our trainees have joined as full team members, and we have taken on new trainees. Our numbers overall have increased slightly over the year and we have now achieved our target of full team members.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number $C053248
Principal address Trustees G Hodgson L Munro (appointed 29.10.24) L Hinde T Southall (resigned 28.10.25) J Fraser S Brumpton R Mason J Ledingham G MacDonald (resigned 28.10.25) P Chua (appointed 29.10.24)
Independent Examiner Faye MacLeod CA Campbell Stewart MacLennan & Co Chartered Accountants Unit 3, Broom Place Portree Highland IV51 9HL
STATEMENT OF TRUSTEES' RESPONSIBILITIES The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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Kintail Mountaln Rescue Team (SCIO)
Report of the Trustees for the Year Ended 31 March 2025
STATEMENT OF TRUSTEES’ RESPONSIBILITIES - continued Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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- prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection offraud and other irregularities. Approved by order ofthe board of trustees on AS 4s ZOZK..... and signed on its behalf by:
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Tees EO ETA
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Independent Examiner's Report to the Trustees of Kintail Mountain Rescue Team (SCIO)
| report on the accounts for the year ended 31 March 2025 set out on pages four to nine.
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 | 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. f 7[Nuch]
Faye MacLeod CA The Institute of Chartered Accountants of Scotland Campbell Stewart MacLennan & Co Chartered Accountants Unit 3, Broom Place Portree Highland IV51 9HL
Date: .. KaelOt( ACR.
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Kintail Mountain Rescue Team (SCIO)
Statement of Financial Activities for the Year Ended 31 March 2025
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|---|---|---|---|---|---|---|---|
|31/3/25|31/3/24|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|INCOME AND ENDOWMENTS FROM|
|Donations|and|legacies|52,281|-|52,281|53,356|
|Investment income|2|1,292|-|4,292|1,424|
|Other income|12,750|-|12,750|-|
|Total|66,323|-|66,323|54,780|
|EXPENDITURE|ON|
|Charitable|activities|
|To|provide|a|voluntary|mountain|rescue|service|
|for any person|or persons who|maybe|injured,|
|lost|or|otherwise|in|need|of|assistance|anywhere|
|on the mountains (and elsewhere|if required).|56,290|2,935|59,225|37,632|
|NET INCOME/(EXPENDITURE)|10,033|(2,935)|7,098|17,148|
|RECONCILIATION|OF|FUNDS|
|Total funds|brought forward|162,748|11,738|174,486|157,338|
|TOTAL FUNDS CARRIED FORWARD|172,781|8,803|181,584|174,486|
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The notes form part of these financial statements
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Kintail Mountain Rescue Team (SCIO)
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|---|---|---|---|---|---|
|Balance Sheet|
|31|March 2025|
|31/3/25|31/3/24|
|Unrestricted|Restricted|Total|Total|
|fund|funds|funds|funds|
|Notes|£|£|£|£|
|Tangible assetsFIXED ASSETS|7|32,490|8,803|41,293|28,581|
|DebtorsCURRENT ASSETS|8|17,889|-|17,889|19,156|
|Prepayments and accrued income|2,616|-|2,616|-|
|Cash at|bank|120,536|-|120,536|127,289|
|141,041|-|141,041|146,445|
|AmountsCREDITORS falling due within one year|9|(750)|-|(750)|(540)|
|NET CURRENT|ASSETS|140,291|-|140,291|145,905|
|TOTALASSETS LESS CURRENT LIABILITIES|172,781|8,803|181,584|174,486|
|NETASSETS|172,781|8,803|181,584|174,486|
|FUNDSUnrestricted funds|10|172,781|162,748|
|Restricted funds|8,803|11,738|
|TOTAL FUNDS|181,584|174,486|
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The _ financial stalgments were approved by the Board of Trustees and authorised for issue on A were signed on its behalf by:
The notes form part ofthese financial statements Page 5
Kintail Mountain Rescue Team (SCIO)
Notes to the Financial Statements for the Year Ended 31 March 2025
- ACCOUNTING POLICIES
Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.
Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life. Plant and machinery - 15% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 25% on reducing balance Taxation The charity is exempt from tax on its charitable activities. The charity also completes VAT126 returns to enable a reclaim of input VAT as a mountain rescue charity. Expenditure is recorded net for the deduction of reclaimable VAT.
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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. INVESTMENT INCOME 31/3/25 31/3/24 £ £ Deposit account interest 1,292 1,424
- 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.
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Kintail Mountain Rescue Team (SCIO)
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
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|4.|COMPARATIVES|FOR THE STATEMENT OF|FINANCIAL ACTIVITIES|
|Unrestricted|Restricted|Total|
|fund|funds|funds|
|£|£|£|
|INCOME AND ENDOWMENTS|FROM|
|Donations|and|legacies|42,462|10,894|53,356|
|Investment income|1,424|-|1,424|
|Total|43,886|10,894|54,780|
|EXPENDITURE|ON|
|Charitable|activities|
|To|provide|a|voluntary|mountain|rescue|
|service|for any|person|or|persons who|maybe|
|injured,|lost|or otherwise|in|need|of assistance|
|anywhere|on|the|mountains|(and|elsewhere|if|
|required).|37,350|282|37,632|
|NET INCOME|6,536|10,612|17,148|
|RECONCILIATION|OF|FUNDS|
|Total funds brought forward|156,212|1,126|157,338|
|TOTAL FUNDS CARRIED FORWARD|162,748|11,738|174,486|
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- CHARITY MERGER On the 29 March 2024, Kintail Mountain Rescue Team (SCIO) was registered with the Office of the Scottish Charity Regulator under the registration number, SC053248. These accounts have been prepared under merger accounting guidance as outlined in FRS 102 SORP. These accounts incorporate from 01 April 2024, accounting records for the Kintail Mountain Rescue Association (Team), which was an unincorporated charity, under the registration number SC004625. The unincorporated charity ceased to operate on 15 October 2025.
ANALYSIS OF PRINCIPAL SOFA COMPONENTS FOR THE CURRENT PERIOD
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|---|---|---|---|---|---|
|Kintail|Mountain|Kintail|Mountain|Combined|
|Rescue|Rescue Team|Total|
|(SCIO)|
|£|£|£|
|Total|Income|-|64,468|64,468|
|Total|Expenditure|-|59,555|59,555|
|Net|income/(expenditure)|-|4,643|4,643|
|Other gains/(losses)|-|-|-|
|Net movement|in funds|-|4,643|4,643|
|ANALYSIS OF OF|PRINCIPAL SOFA COMPONENTS SOFA COMPONENTS COMPONENTS|FOR THE PREVIOUS THE PREVIOUS PREVIOUS|REPORTING|
|Kintail|Mountain|Kintail|Mountain|Combined|
|Rescue|Rescue Team|Total|
|(SCIO)|
|£|£|£|
|Total|Income|54,780|-|54,780|
|Total|Expenditure|37,632|-|37,632|
|Net income/(expenditure)|17,148|-|17,148|
|Other gains/(losses)|-|-|-|
|Net movement|in|funds|17,148|-|17,148|
|Total funds brought forward|157,338|-|157,338|
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ANALYSIS OF OF PRINCIPAL SOFA COMPONENTS SOFA COMPONENTS COMPONENTS FOR THE PREVIOUS THE PREVIOUS PREVIOUS REPORTING PERIOD
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Kintail Mountain Rescue Team (SCIO)
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
5. CHARITY MERGER- continued
| Totalfundscarriedforward | 174,486 | - | 174,486 | |
|---|---|---|---|---|
| ANALYSISOF NETASSETSATTHEDATEOFMERGER | ||||
| Kintail Mountain | Kintail Mountain | Combined | ||
| Rescue | RescueTeam | Total | ||
| (SCIO) | ||||
| £ | £ | £ | ||
| NetAssets | 174,486 | - | 174,486 | |
| Represented by: Unrestricted funds Restricted income funds |
162,748 11,738 |
- - |
162,748 11,738 |
|
| Endowment funds | - | - | - | |
| Totalfunds | 174,486 | - | 174,486 | |
| EXTERNALSCRUTINY | ||||
| 31.03.25 | 31.03.24 | |||
| £ | £ | |||
| Amounts paid to IndependentExaminer in respect of. Independentexamination Accountspreparation andother services |
375 375 |
- - |
||
| 750 | 570 |
ANALYSIS OF NET ASSETS AT THE DATE OF MERGER
- EXTERNAL SCRUTINY
| 7. | TANGIBLE FIXEDASSETS | Plantand machinery £ |
Motor vehicles £ |
Computer equipment £ |
Totals £ |
|---|---|---|---|---|---|
| COST At1 April2024 Additions |
101,769 - |
27,406 22,936 |
1,441 . |
130,616 22,936 |
|
| At31 March 2025 | 101,769 | 50,342 | 1,441 | 153,552 | |
| DEPRECIATION At1 April2024 Charge foryear |
75,203 3,985 |
26,249 6,024 |
583 215 |
102,035 10,224 |
|
| At31 March 2025 | 79,188 | 32,273 | 798 | 112,259 | |
| NETBOOKVALUE At31 March2025 |
22,581 | 18,069 | 643 | 41,293 | |
| At31March2024 | 26,566 | 1,157 | 858 | 28,581 |
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Kintail Mountain Rescue Team (SCIO)
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
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|---|---|---|---|
|8.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|31/3/25|31/3/24|
|£|£|
|VAT|17,889|19,156|
|9.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|31/3/25|31/3/24|
|£|£|
|Other creditors|750|540|
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- MOVEMENT IN FUNDS
The charity's restricted funds have been provided for the following purpose:
Restricted Fund Purpose Landrover This fund was for the purchase of a Landrover. This fund is carried forward as fixed assets. Sprinter This was for the conversion of a Mercedes Sprinter Van and was funded by SSE. These funds are carried forward as fixed assets.
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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Kintail Mountain Rescue Team (SCIO)
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
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|---|---|---|---|---|---|
|31/3/25|31/3/24|
|£|£|
|INCOME AND|ENDOWMENTS|
|Donations and|legacies|
|Donations|31,473|22,830|
|Grants|20,808|30,526|
|52,281|53,356|
|Investment|income|
|Deposit account interest|1,292|1,424|
|Other|income|
|Gain on|sale of tangible|fixed|assets|42,750|-|
|Total|incoming resources|66,323|54,780|
|EXPENDITURE|
|Charitable|activities|
|-|446|
|Rates|and|water|
|Insurance|190|1,077|
|Light and|heat|3,985|1,290|
|Telephone|3,869|2,677|
|Postage and|stationery|158|166|
|Advertising|-|325|
|Sundries|1,499|1,343|
|Website|-|1,500|
|Motor & travel expenses|3,700|3,919|
|Repairs &|renewals|31,510|13,365|
|Training expenses|2,085|2,858|
|Personal|kit allowances|-|1,439|
|Medical supplies|-|74|
|Software & commission|4,071|932|
|Plant and machinery|3,985|4,688|
|Motor vehicles|6,024|386|
|Computer equipment|215|287|
|Credit card|40|140|
|58,331|36,912|
|Support costs|
|Governance|costs|
|Accountancy|894|720|
|Total|resources expended|59,225|37,632|
|Net income|7,098|17,148|
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This page does not form part of the statutory financial statements
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