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Registration number: NI621484

Mourne Mountain Rescue Team

(A company limited by guarantee)

Filleted Financial Statements

for the Year Ended 31 March 2023

 

Mourne Mountain Rescue Team

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 7

 

Mourne Mountain Rescue Team

Company Information

Directors

Charles McRobert

Jeremy Purdy

Kyle Harron

Neville Watson

Malcolm Brian

Andrew McKee

Nicholas McCrickard

Paul McCartan

Ian McCracken

Martin McMullan

Patrick McCartan

Samantha McNeilly

Ronan McBride

Registered office

50A Main Street
Newcastle
Co Down
BT33 0AD

 

Mourne Mountain Rescue Team

(Registration number: NI621484)
Balance Sheet as at 31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

216,922

308,311

Current assets

 

Stocks

5

1,000

1,344

Debtors

6

-

206,671

Cash at bank and in hand

 

567,301

325,605

 

568,301

533,620

Creditors: Amounts falling due within one year

(7,948)

(76,712)

Net current assets

 

560,353

456,908

Total assets less current liabilities

 

777,275

765,219

Creditors: Amounts falling due after more than one year

-

3,241

Net assets

 

777,275

768,460

Reserves

 

Retained earnings

777,275

768,460

Surplus

 

777,275

768,460

For the financial year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Mourne Mountain Rescue Team

(Registration number: NI621484)
Balance Sheet as at 31 March 2023

Approved and authorised by the Board on 11 October 2023 and signed on its behalf by:
 

.........................................
Malcolm Brian
Director

.........................................
Samantha McNeilly
Director

 

Mourne Mountain Rescue Team

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

1

General information

The company is a company limited by guarantee, incorporated in Northern Ireland, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £Nil towards the assets of the company in the event of liquidation.

The address of its registered office is:
50A Main Street
Newcastle
Co Down
BT33 0AD

These financial statements were authorised for issue by the Board on 11 October 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will
be received and the amount of the income receivable can be measured reliably.

Other grants

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the
grants have been met. Where performance conditions are attached to the grant and are yet to be met, the
income is recognised as a liability and included on the balance sheet as deferred income to be released.

 

Mourne Mountain Rescue Team

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Finance income and costs policy

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 assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% straight line

Motor vehicles

10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

 

Mourne Mountain Rescue Team

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2022 - 0).

4

Tangible assets

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 April 2022

408,139

143,284

551,423

Additions

-

775

775

Disposals

(44,775)

(589)

(45,364)

At 31 March 2023

363,364

143,470

506,834

Depreciation

At 1 April 2022

138,897

104,215

243,112

Charge for the year

32,980

13,820

46,800

At 31 March 2023

171,877

118,035

289,912

Carrying amount

At 31 March 2023

191,487

25,435

216,922

At 31 March 2022

269,242

39,069

308,311

5

Stocks

2023
£

2022
£

Other inventories

1,000

1,344

 

Mourne Mountain Rescue Team

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

6

Debtors

2023
£

2022
£

Other debtors

-

206,671

-

206,671

7

Creditors

Note

2023
£

2022
£

Due within one year

 

Trade creditors

 

-

68,831

Taxation and social security

 

7,011

7,011

Other creditors

 

937

870

 

7,948

76,712

Due after one year

 

Other non-current financial liabilities

 

-

(3,241)

8

Related party transactions

During the year the charity made the following related party transactions:
Trustee Jeremy Purdy is related to Nettl of Lurgan who provided the charity with goods/services to the value of £804.16. At the balance sheet date the amount due to/from Jeremy Purdy was £Nil (2022 - £Nil).