Woodhead Mountain Rescue Team Charity Accounts

COMPANY REGISTRATION NUMBER: 07301187

CHARITY REGISTRATION NUMBER: 1137974

Woodhead Mountain Rescue Team

Company Limited by Guarantee

Unaudited Financial Statements

31 December 2025

Woodhead Mountain Rescue Team

Company Limited by Guarantee

Financial Statements

Year ended 31 December 2025

	Page

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	6

Statement of financial activities (including income and expenditure account)	7

Statement of financial position	8

Notes to the financial statements	9

Woodhead Mountain Rescue Team

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2025 .

Reference and administrative details

Registered charity name	Woodhead Mountain Rescue Team

Charity registration number	1137974

Company registration number	07301187

Principal office and registered	2 Hepshaw Farm
office	Bedding Edge Road
	Hepworth
	Holmfirth
	HD9 1TP

The trustees

	N J Addy
	D Haffenden
	G N Horwood
	S C Mason
	M I Mellor	(Resigned 21 August 2025)
	C Whyley	(Resigned 31 May 2026)
	Mr S Rippon
	Mr I Usher

Independent examiner	Mr S D Allen FCCA ACA
	Part of BHP
	Omega Court
	364-366 Cemetery Road
	Sheffield
	S11 8FT

Structure, governance and management

The charity originally registered as a charity on 25th October 1977 with charity number 506831. The company was incorporated as a private limited company on 1st July 2010. The company was registered as a charity on 13th September 2010 with charity number 1137974 . On the 1 January 2011 all assets transferred to the incorporated charity number 1137974 . The charity is a company limited by guarantee. The governing document for the charity is the Articles of Association which were adopted on the 1st October 2010.

None of the trustees has any beneficial interest in the company. The team is managed by at least 5 trustees (typically 8) who are collectively responsible for the operational and non-operational activities of the team. Broadly the team leader is responsible for operational activities and the chairman is responsible for non-operational activities. The trustees acknowledge their responsibilities for identifying and disclosing transactions with related parties. However, no external related parties have been identified and none of the trustees receive remuneration or other benefits. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

The objectives of Woodhead Mountain Rescue Team are 'relieve suffering and distress amongst persons endangered by accidents or natural hazards primarily in upland and mountainous areas' by assisting the police and the Peak District Mountain Rescue Organisation. The team is one of 7 Mountain Rescue Teams based in the Peak District. Woodhead Mountain Rescue Team (WMRT) operates within the UK's Peak District National Park as well as the rural areas of South Yorkshire from our headquarters based near Hepworth. The team has a secondary location at Penistone Ambulance Station which is used to store 2 vehicles and the teams water assets. We also have use of a garage for storage of our 3rd vehicle.

Whilst we primarily work for South Yorkshire Police & Yorkshire Ambulance Service we are also called to assist Derbyshire Constabulary and West Yorkshire Police. We also work frequently with the Yorkshire Air Ambulance and HM Coastguard Search and Rescue Helicopter. Many of the incidents that the team deal with have occurred whilst people have been partaking in a variety of outdoor activities; walking, climbing, fell running, mountain biking, horse riding. We also assist the police in incidents where our skills can be utilised in more rural locations. These predominantly involve searching for vulnerable people that have gone missing for various reasons and whose disappearance has caused concern.

WMRT members have also been involved in several flood rescue incidents over the years, Sheffield 2007, Cumbria 2015, York 2015 and the Todbrook Dam incident at Whaley Bridge in 2019. Additionally, we have assisted South Yorkshire residents when the roads have been problematic for the professional emergency services due to snow.

As with all other UK mountain rescue teams, the team is made up entirely of volunteers who come from all walks of life and give up their time freely. In 2024 We havd 44 operational members plus additional members and supporters providing other roles.

Some of our members also work for the full-time emergency services and health authorities. Currently within our ranks there are doctors, EMT's, nurses and fire-fighters. About a quarter of our members are specially trained and equipped to provide a swift water rescue section.

We also have one Mountain Rescue Search Dog England (MRSDE) handler with a graded search dog who will be deployed to incidents with other teams anywhere in the country if their services are required.

Team members train on a regular basis to refresh and improve on old skills as well as learning new ones. These include advanced first aid/casualty care, rope rescue, search techniques, radio procedure, water safety, stretcher handling, equipment familiarisation and equipment maintenance.

Apart from being able to reclaim VAT, WMRT receives no central funding from government and we rely entirely on donations and grants to raise the money we need to run the team. All funds raised are used to improve the service we offer to the public by investing in replacement medical consumables, equipment maintenance and renewal, training and equipment for members, running our 3 vehicles; as well as planning for a secure financial future for the team.

The majority of funds are raised through the hard work of team members and our valued supporters group, who have been assisting us since 2014.

The Trustees of Woodhead Mountain Rescue Team have regard to the Commission's public benefit guidance Legal requirement: ensuring they 'have regard' to the Commission's public benefit guidance 'when exercising any powers or duties to which the guidance is relevant'. Trustees are aware of the guidance, they have taken it into account when making a decision to which the guidance is relevant, if they have decided to depart from the guidance they have good reasons for doing so.

Strategic report

The following sections for achievements and performance and financial review form the strategic report of the charity.

Achievements and performance

Incidents

During 2025 we have 76 incidents recorded on D4H. This compares with 73 incidents during the same reporting period last year, showing yet another busy year for the team.

Supporters

We would like to thank as ever our team of supporters who continue to work away on fundraising events, support team events such as Trigger and continue to provide a vital support to the team, with some members beginning to undertake an operation support role also. We really are very fortunate as a team to have such a fantastic team of supporters of the team.

The year ahead

The Trustees set a number of priorities for the 2026 year relating to work streams led by the different officers of the Team.

Membership

The recruitment of new team members in 2025 led by Michael Mellor and Giles Horwood and supported by Tom Vickers and the team involved with training has been very successful

Business Systems

Developing the role of the Specific Data Officer in operation of the Teams Business Systems including, D4H, Teams, Microsoft Exchange, and Sarcall and the integration between these Systems including roll out of 2 part authentication for increased security of the teams data.

Radio Communication Systems

Improvement to the Teams radio communication systems continued with ongoing expansion of the regional Repeater Network, upgrade of firmware on the digital radios and standardisation of the model of radios used by general team members.

Further development of the Teams implemented Zello gateway took place with stand alone devices for some controllers being used successfully.

Team Headquarters and Barn

Maintenance of the Teams Headquarters has continued to ensure compliance with Modern Fire and Health and Safety Standards and to better meet the Equipment storage needs of the Team.

Continued maintenance of the barn took place to maintain opportunities for income generation for the Team from the facility.

Greater Overview of the use of the Penistone Ambulance Station and Leisure Centres Garages for vehicle storage was brought into the Buildings officers remit.

Vehicles

A programme of continued maintenance of the Teams 3 Vehicles has been maintained with minor fit out improvements to mobile 2 and 3 to ensure they continue to meet the teams requirements.

Following the 2024 review of the condition and longer term maintenance requirements of Mobile 1 a major refurbishment of the vehicle took place in 2025 to extend its usable life over the next few years

Medical

The team ran another successful Casualty Care Course this year with Team members qualifying. These members add to those Casualty Carers still qualified within the team and enable us to maintain excellent Casualty Care at incidents.

Supporters group

The team have an active Supporters group with support of a designated Supporters Officer who provide significant assistance to the team. This support has traditionally included, Fundraising Support, Assistance at checkpoints and logistical support to events, welfare support on callous, operational support with data and control systems.

The supporters group have been a significant benefit to our team with continued support being offered during the 2025 year, including the use of the developed skills of some members to assist with administrative rolls during callout.

A full review of our categories of membership carried out in 2024 identiied the Significant roles that some of these individuals fulfill with the result that in 2025 we amended the Teams membership categories to include them as full team members fulfilling either operational or non operational support roles.

Key Priorities for 2026

In reviewing the 2025 year The Directors/Trustees recognised that Mountain Rescue was operating in a signiicantly changing environment and with this there was is a need to continue work on some of the previous key priorities during the 2026 .This work has been allocated to work streams led by the different officers of the Team to develop the Strategic Direction and to further to Build Capacity and Competency.

There are a number of key themes outlined below that are currently being worked on within the Operational Leadership with support from Specific Directors.

1.Team Membership and Roles.

- Develop and define the range and focus of Operational Support Roles required to support the teams core functions. This includes summary role descriptions setting out tasks etc.

- Further define and implement the process for recruitment to these roles, to include how existing team members migrate into such roles.

- Take steps to further implement new roles into the team structure and report to team via updates to team meetings, Directors meetings.

2.Maintaining Competency and Core Skills by review and updating of current processes.

- Define the core competencies for key roles within the team as these adapt to meet future needs, e.g. hill going members, Tactical Support, Operational Support.

- Set out a yearly training programme to support core competencies.

- Set out a clear statement (policy) on how competencies, core skills are to be refreshed and validated. This should include timeframes and frequency, methods of CPD, validation and sign off.

3.Building Capacity - Recruitment.

- Agree the needed cohort numbers for recruitment intake and criteria (e.g. location, skill sets etc.) into 2026 including recruitment to the New operational support roles.

- Agree the timeframe for recruitment and training programme.

- Agree the leads for organising and delivery of recruitment.

- Review recent and legacy training programme content and revise as needed to reflect current practices.

- Develop a comms plan and timeframe for recruitment - to include at least an open evening, MR taster day, hill assessment and intake date.

- Align Cohort to wider team training programme.

- Identify wider team members needed to support recruitment and training delivery.

4.Water Assets - Review and Future Proofing.

The TLs working group and Water Officer carried out work in 2025 to review the teams operational model. Further development of the teams operational model following the findings of the review is required including the key themes,

- models for retaining water assets within the team - what's needed, why

- Training and capacity building

- Operational equipment

- Funding streams

- Alignment and relationships to local/regional and national bodies

- Opportunities and risks

5.Search requirements

The search requirements of the team and technologies to assist this have continued to change over recent years. As a result the team has identified the increased potential to use drones in searches for missing people with planned development of this capacity in 2026 including.

- Acquisition of Drones for the team

- Formal Training of team members in the use and support of their use.

- Develop of Standard operational procedures for their use within the team.

6. The team has recognised the changing environment in terms of Building ownership and management and the requirements of the team. A broader review of the the Teams long term building requirements to be initiated in 2026.

- The teams current and future building requirments

- The condition and suitability of current buildings in use

- The current and potential for change in management arrangements of current buildings in use.

- The opportunities for development of current or alternative provision to meet the teams future needs of the team.

Financial review

The results for the year ended 31st December 2025 are summarised in the statement of financial activities on page 8. The charity has a net surplus for the year of £37,799 (2024: £23,771 deficit) and has accumulated reserves of £187,387 (2024: £149,588).

The unrestricted funds at the year end stood at £177,913 (2024: £135,793).

The restricted funds at the year end stood at £9,474 (2024: £13,795).

The trustees' annual report and the strategic report were approved on 28 September 2026 and signed on behalf of the board of trustees by:

G N Horwood

Trustee

Woodhead Mountain Rescue Team

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Woodhead Mountain Rescue Team

Year ended 31 December 2025

I report to the trustees on my examination of the financial statements of Woodhead Mountain Rescue Team ('the charity') for the year ended 31 December 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mr S D Allen FCCA ACA Independent Examiner

Part of BHP Omega Court 364-366 Cemetery Road Sheffield S11 8FT

28 September 2026

Woodhead Mountain Rescue Team

Company Limited by Guarantee

Statement of Financial Activities

(including income and expenditure account)

Year ended 31 December 2025

	2025			2024
	Unrestricted funds	Restricted funds	Total funds	Total funds
Note	£	£	£	£

Income and endowments

Donations and legacies	5	88,558	–	88,558	26,127
Charitable activities	6	9,023	–	9,023	11,575
Investment income	7	1,353	–	1,353	1,671
Other income	8	–	–	–	2,183
		-------	----	-------	-------
Total income		98,934	–	98,934	41,556
		-------	----	-------	-------

Expenditure

Expenditure on charitable activities	9,10	56,814	4,322	61,135	65,327
		-------	------	-------	-------
Total expenditure		56,814	4,322	61,135	65,327
		-------	------	-------	-------

	-------	------	-------	-------
Net income/(expenditure) and net movement in funds	42,120	( 4,322)	37,799	( 23,771)
	-------	------	-------	-------

Reconciliation of funds

Total funds brought forward	135,793	13,796	149,589	173,359
	---------	-------	---------	---------
Total funds carried forward	177,913	9,474	187,387	149,588
	---------	-------	---------	---------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

Woodhead Mountain Rescue Team

Company Limited by Guarantee

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible fixed assets	15	15,671	20,896

Current assets

Cash at bank and in hand	178,017	136,941

Creditors: amounts falling due within one year	16	6,300	8,249
		---------	---------
Net current assets		171,717	128,692
		---------	---------
Total assets less current liabilities		187,388	149,588
		---------	---------
Net assets		187,388	149,588
		---------	---------

Funds of the charity

Restricted funds		9,474	13,795
Unrestricted funds		177,913	135,793
		---------	---------
Total charity funds	17	187,387	149,588
		---------	---------

For the year ending 31 December 2025 the charity 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 financial statements for the year in question in accordance with section 476 ;

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

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 28 September 2026 , and are signed on behalf of the board by:

G N Horwood

Trustee

Woodhead Mountain Rescue Team

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 2 Hepshaw Farm, Bedding Edge Road, Hepworth, Holmfirth, HD9 1TP.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	Over life of the lease
Plant and machinery	-	25% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost.

4. Limited by guarantee

The company is limited by guarantee and as such has no share capital. The members of the company are the trustees whose liability is a maximum of £10 each.

5. Donations and legacies

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

Donations

Donations	80,687	80,687	15,767	15,767
Just Giving	7,871	7,871	10,360	10,360
	-------	-------	-------	-------
	88,558	88,558	26,127	26,127
	-------	-------	-------	-------

6. Charitable activities

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Sale of goods/services as part of direct charitable activities	910	910	2,000	2,000
Woodhead Barn	1,540	1,540	4,982	4,982
Events - Trigger	6,573	6,573	4,593	4,593
	------	------	-------	-------
	9,023	9,023	11,575	11,575
	------	------	-------	-------

7. Investment income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	1,353	1,353	1,671	1,671
	------	------	------	------

8. Other income

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Insurance Claim	–	–	2,183	2,183
	----	----	------	------

9. Expenditure on charitable activities by fund type

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Charitable activity	22,937	4,322	27,259
Support costs	33,877	–	33,876
	-------	------	-------
	56,814	4,322	61,135
	-------	------	-------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Charitable activity	41,654	4,599	46,253
Support costs	19,074	–	19,074
	-------	------	-------
	60,728	4,599	65,327
	-------	------	-------

10. Expenditure on charitable activities by activity type

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Charitable activity	27,259	32,575	59,834	63,904
Governance costs	–	1,301	1,301	1,423
	-------	-------	-------	-------
	27,259	33,876	61,135	65,327
	-------	-------	-------	-------

11. Analysis of support costs

	Charitable activity	Total 2025	Total 2024
	£	£	£
Premises	31,103	31,103	15,647
General office	1,472	1,472	2,005
Finance costs	41	41	102
Governance costs	1,260	1,260	1,320
	-------	-------	-------
	33,876	33,876	19,074
	-------	-------	-------

12. Net income/(expenditure)

Net income/(expenditure) is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible fixed assets	5,225	6,966
	------	------

13. Independent examination fees

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	1,260	1,320
	------	------

14. Trustee remuneration and expenses

No remuneration was paid to the trustees in the period (2024:Nil) nor were any expenses reimbursed to the them (2024:Nil).

15. Tangible fixed assets

	Long leasehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 Jan 2025 and 31 Dec 2025	150,000	24,323	68,210	242,533
	---------	-------	-------	---------
Depreciation
At 1 Jan 2025	150,000	18,938	52,699	221,637
Charge for the year	–	1,347	3,878	5,225
	---------	-------	-------	---------
At 31 Dec 2025	150,000	20,285	56,577	226,862
	---------	-------	-------	---------
Carrying amount
At 31 Dec 2025	–	4,038	11,633	15,671
	---------	-------	-------	---------
At 31 Dec 2024	–	5,385	15,511	20,896
	---------	-------	-------	---------

16. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	6,300	8,249
	------	------

17. Analysis of charitable funds

Unrestricted funds

	At 1 Jan 2025	Income	Expenditure	At 31 Dec 2025
	£	£	£	£
General funds	135,793	98,934	(56,814)	177,913
	---------	-------	-------	---------

	At 1 Jan 2024	Income	Expenditure	At 31 Dec 2024
	£	£	£	£
General funds	154,965	41,556	(60,728)	135,793
	---------	-------	-------	---------

Restricted funds

	At 1 Jan 2025	Income	Expenditure	At 31 Dec 2025
	£	£	£	£
Vehicle funds	13,796	–	(4,322)	9,474
	-------	----	------	------

	At 1 Jan 2024	Income	Expenditure	At 31 Dec 2024
	£	£	£	£
Vehicle funds	18,394	–	(4,599)	13,795
	-------	----	------	-------

18. Analysis of net assets between funds

	Unrestricted Funds	Restricted Funds	Total Funds 2025
	£	£	£
Tangible fixed assets	6,197	9,474	15,671
Current assets	178,017	–	178,017
Creditors less than 1 year	(6,300)	–	(6,300)
	---------	------	---------
Net assets	177,914	9,474	187,388
	---------	------	---------

	Unrestricted Funds	Restricted Funds	Total Funds 2024
	£	£	£
Tangible fixed assets	7,101	13,795	20,896
Current assets	136,942	–	136,942
Creditors less than 1 year	(8,250)	–	(8,250)
	---------	-------	---------
Net assets	135,793	13,795	149,588
	---------	-------	---------