Charity registration number SC045259 (Scotland)
Company registration number SC485726 (Scotland)
MAST-SCOTLAND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
MAST-SCOTLAND
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6 - 7
Balance sheet
8
Notes to the financial statements
9 - 14
MAST-SCOTLAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 and "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

The charity's objectives are to advance, and to encourage the advance of, marine science and technology in Scotland and elsewhere, and further thereto:

 

 

 

Achievements and performance

MAST-Scotland (MAST-S) is acting as an effective legal and charitable entity receiving income from a variety of sources which relate to its charitable objectives. MAST-S capacity to act as a single contracting party is proving to be a useful mechanism for the wider MASTS research community to establish MoUs which may lead to more substantive collaboration. A current example is the MoU with the University of Nagasaki which has attracted funding from the Royal Society and the University of Nagasaki to support exchanges between researchers in the fields of renewable energy and aquaculture.

 

The role of MAST-S is considered to be important by its Members as it is through MAST-S that they retain formal membership of other key bodies such as the European Marine Board (EMB) and the European Marine Biological Resources Centre (EMBRC). Post Brexit, MAST-S remains eligible to retain membership of these organisations. The EMB is founded under the Council of Europe and provides an important link with the European marine research community and sources of EU research funding. Through MAST-S, the UK Node plays an important role in the EMBRC which facilitates access to European research infrastructures. However, later in 2022, MAST-S will, along with the other UK institutions party to the EMBRC, withdraw from this organisation. The MAST-S Board decided to withdraw as the financial liabilities of remaining a member of this organisation were not sustainable as a number of UK EMBRC Node members had elected to withdraw which would result in considerable increases in the cost of membership to remaining Node members.

 

Conference and workshop organisation together with research project management and co-ordination continues to yield income which MAST-S is able to reinvest in its charitable objectives. MAST-S currently has MoUs with Canadian and Japanese organisations. MAST-S secured Observer Status at the COP26 event in Glasgow in 2021 and retains this status for subsequent COP events which it will use to promote the aims of MAST-S and its members.

 

MASTS Associate Membership contributions are paid to MAST-S and the aim is to use these funds to support additional MASTS projects and staff costs within the MASTS Directorate.

 

The University of Essex became a Full Member of MASTS in March 2022 and will therefore now be party to the MAST-S.

MAST-SCOTLAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -
Financial review

Results for the year ended 31 March 2023 are given in the Statement of Financial Activities on page 6. The assets and liabilities are given in the Balance Sheet on page 7. The financial statements should be read in conjunction with the related notes which appear on pages 8 to 12.

 

In summary income amounted to £69,155 (2022 - £175,410) and expenditure totalled £65,603 (2022 - £156,987) resulting in a net inflow for the year before gains and losses, of £3,552 (2022 - £18,423).

 

The MAST-Scotland Board has an agreed reserves policy which refers to the operational costs of MASTS. In practice this means the direct operational costs of MAST-Scotland and the ability, in the short term, to contribute to the operation of the MASTS consortium and principally the costs of the MASTS Directorate should the need arise. This could for example include helping to cover any shortfalls in member contributions caused by late payments or withdrawal of members. Alternatively, the reserve offers the flexibility to take advantage of opportunities to further MAST-Scotland’s charitable purposes in support of unforeseen opportunities to engage in projects which may require some level of financial intervention.  In addition, the reserve offers a degree of financial stability which may be required to demonstrate financial viability to some potential funding bodies.

 

The funds of the charity are currently being accrued to ensure that a minimum reserve of approximately one year of operational costs (Secretariat, legal, accountancy and necessary insurances) for MAST-Scotland is established. For 2022/23 these operational costs amounted to £3,973 and at the balance sheet date the total reserves amounted to £194,616 whereby £173,448 are unrestricted and £21,168 are restricted.

 

 

Risk Management

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. These risks are re-evaluated on an ongoing basis by the Executive Director and the Secretariat, and the Board is alerted to salient emerging issues. The charity retains insurance provisions to protect the interests of the trustees as well as the Chair and the Secretariat.

Structure, governance and management

Reference and Administrative Information:

 

Charity registration number: SC045259

Company registration number: SC485726

 

Registered office: 51 Atholl Road, Pitlochry, Perthshire, PH16 5BU

 

The charitable company is a company limited by guarantee and is governed by its Memorandum and Articles of Association. The company was incorporated on 2 September 2014 and registered as a charity from 28 November 2014.

 

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

Professor N. P. Simco (Chairman)

Professor W J Kerr (Resigned 1 January 2023)

Dr D E K Ferrier

Professor J M Baxter

Professor M K Campbell (Resigned 31 July 2023)

Dr I M Davies (Retired July 2022)

M M Crawford (Appointed 3 May 2023)

Professor N R Fyfe (Appointed 7 August 2023)

MAST-SCOTLAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -

With regard to the composition of the Board, it is the general practice that all Full Members contributing the agreed subscription per annum (Article 5.5) may nominate one individual from within their organisation to act as an “Elected Trustee” of MAST-Scotland. Like the MASTS International Advisory Committee (IAC), the Associated Membership may also (collectively) appoint a single individual to the Board to act in the capacity of an “Appointed Trustee”. The Articles also provide provision for the Board to co-opt “Co-opted Trustees” under the terms provided for by Article 8.6.

 

As Trustees individuals may express a single vote as part of the Board. The minimum number of Board members (Trustees) permitted, by law, at any given time is three. If the number of Trustees falls below this number then the Board may act only for the purposes of appointing sufficient Trustees to match or exceed said minimum.

 

There is no set term limit with regard to the tenure of Board members (Trustees) however; a subscribing member organisation must re/nominate its chosen representative on an annual basis. This nomination should take the form of a written notice served to MAST-Scotland (not less than 48 hours prior to the AGM or by noon of the anniversary date) intimating the Trustee being elected by it at the AGM (or anniversary date) for the period until the next AGM (or next anniversary date). The above also applies with regard to the Appointed Trustees of the (collective) Associate Membership and the IAC.

 

At the EGM held in 2018, it was agreed that the Full Members shall elect up to 5 Elected Trustees in terms of Article 8.2.4.

 

At each subsequent AGM, one of the Elected Trustees shall retire from office. A retiring Elected Trustee shall retain office until the close or adjournment of the meeting. A retiring Elected Trustee shall be eligible for re-election after one term of office, but no Elected Trustee can serve for more than three consecutive terms of office, without at least one year out of office before being eligible again. Any term or terms of office served by an Elected Trustee for the period up to or including the EGM in 2018 shall not count in this respect.

 

If no Elected Trustee has decided or agreed to retire, the Elected Trustee to retire at each AGM shall be the Elected Trustee who has been longest in office since their last election but, as between persons who were elected or last re- elected Elected Trustees on the same day, the one to retire shall (unless they otherwise agree amongst themselves) be determined by lot.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

 

Organisational Management

The trustees are responsible for directing the affairs of the charity in accordance with its mission and charitable purposes. The trustees have delegated responsibility for the day-to-day management and operation of MAST-Scotland to the Secretariat, comprising Dr Mark James, Dr Emma Defew and Mrs Tanya Harkins, overseen by the Executive Director Professor David Paterson.

 

The Executive Director is responsible for ensuring that MAST-Scotland is run efficiently and liaises regularly with the Chairman, Professor N. P. Simco, and board of trustees in the development and implementation of the charity's goals and strategies.

 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

 

The trustees' report was approved by the Board of Trustees.

 

 

 

 

 

MAST-SCOTLAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -
Statement of trustees' responsibilities

The trustees, who are also the directors of MAST-Scotland for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which 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 charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Professor N. Simco
Trustee
26 October 2023
MAST-SCOTLAND
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MAST-SCOTLAND
- 5 -

I report on the financial statements of the charity for the year ended 31 March 2023, which are set out on pages 6 to 14.

Respective responsibilities of trustees and examiner

The charity’s trustees, who are also the directors of MAST-Scotland for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, 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 I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(a)
which gives me reasonable cause to believe that in any material respect the requirements:
(i)

to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

(ii)

to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;

have not been met or
(b)

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Fiona Haro CA
Thomson Cooper Accountants
3 Castle Court
Carnegie Campus
Dunfermline
Fife
KY11 8 PB
Dated: 27 October 2023
MAST-SCOTLAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 6 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2023
2023
2023
2022
Notes
£
£
£
£
Income from:
Donations and legacies
2
39,191
-
39,191
152,274
Charitable activities
3
29,964
-
29,964
23,136
Total income
69,155
-
69,155
175,410
Expenditure on:
Charitable activities
4
65,101
502
65,603
156,987
Net income/(expenditure) for the year/
Net incoming/(outgoing) resources
4,054
(502)
3,552
18,423
Other recognised gains and losses
Other gains or losses
7
694
-
694
5,372
Net movement in funds
4,748
(502)
4,246
23,795
Fund balances at 1 April 2022
168,700
21,670
190,370
166,575
Fund balances at 31 March 2023
173,448
21,168
194,616
190,370

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
MAST-SCOTLAND
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 7 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
Notes
£
£
£
Income from:
Donations and legacies
2
115,774
36,500
152,274
Charitable activities
3
23,136
-
23,136
Total income
138,910
36,500
175,410
Expenditure on:
Charitable activities
4
142,157
14,830
156,987
Net income/(expenditure) for the year/
Net incoming/(outgoing) resources
(3,247)
21,670
18,423
Other recognised gains and losses
Other gains or losses
7
5,372
-
5,372
Net movement in funds
2,125
21,670
23,795
Fund balances at 1 April 2021
166,575
-
166,575
Fund balances at 31 March 2022
168,700
21,670
190,370
MAST-SCOTLAND
BALANCE SHEET
AS AT 31 MARCH 2023
31 March 2023
- 8 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
8
106
6,583
Cash at bank and in hand
207,331
263,769
207,437
270,352
Creditors: amounts falling due within one year
9
(12,821)
(79,982)
Net current assets
194,616
190,370
Income funds
Restricted funds
10
21,168
21,670
Unrestricted funds
173,448
168,700
194,616
190,370

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

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

The financial statements were approved by the Trustees on 26 October 2023
Professor N. Simco
Trustee
Company registration number SC485726
MAST-SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 9 -
1
Accounting policies
Charity information

MAST-Scotland is a private company limited by guarantee incorporated in Scotland. The registered office is 51 Atholl Road, Pitlochry, Perthshire, PH16 5BU.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
MAST-SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

MAST-SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 11 -
2
Donations and legacies
Unrestricted
Restricted
Total
funds
funds
2023
2022
2022
£
£
£
Conference Income
2,800
-
1,200
EMBRC membership fees
-
-
85,311
Grants receivable
6,250
36,500
36,500
Membership contribution to MAST USTAN costs
30,141
-
29,263
39,191
36,500
152,274
3
Charitable activities
2023
2022
£
£
Project income
29,964
23,136
4
Charitable activities
2023
2022
£
£

Project and function costs

30,986
15,940

EMBRC memberships

-
85,311

Telephone and internet

-
356

Insurance

1,663
1,552

Bank charges

71
79

Legal and professional

349
513

Contribution to MASTS USTAN costs

30,142
36,606

COP26 Costs

502
14,830
63,713
155,187
Share of governance costs
1,890
1,800
65,603
156,987
Analysis by fund
Unrestricted funds
65,101
142,157
Restricted funds
502
14,830
65,603
156,987
MAST-SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 12 -
5
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
6
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
7
Other gains or losses
2023
2022
£
£
Foreign exchange (gains)/losses
(694)
(5,372)
8
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
106
6,583
9
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
-
77,850
Accruals
12,821
2,132
12,821
79,982
MAST-SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -
10
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Balance at
1 April 2021
Incoming resources
Resources expended
Balance at
1 April 2022
Resources expended
Balance at
31 March 2023
£
£
£
£
£
£
COP26 Fund
-
36,500
(14,830)
21,670
(502)
21,168

COP26 Fund: MAST-S secured Observer Status at the COP26 event in Glasgow in 2021 and funded the attendance of 14 MASTS delegates ranging from senior Professors to PhD students. These delegates all had expertise in climate change related subjects and represented the MASTS community in relevant meetings, discussions and through a major social media campaign.

11
Unrestricted funds

These are unrestricted funds which are material to the charity's activities made up as follows:

Movement in funds
Balance at
1 April 2022

Incoming resources

Resources expended

Transfers

Revaluations, gains and losses

Balance at
31 March 2023
£
£
£
£
£
£
General Fund
168,700
69,155
(65,101)
-
694
173,448
Movement in funds
Balance at
1 April 2021

Incoming resources

Resources expended

Transfers

Revaluations, gains and losses

Balance at
31 March 2022
£
£
£
£
£
£
General Fund
166,575
138,910
(142,157)
-
5,372
168,700
12
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Restricted funds
Total
2023
2023
2023
2022
2022
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Current assets/(liabilities)
173,448
21,168
194,616
21,670
190,370
173,448
21,168
194,616
21,670
190,370
MAST-SCOTLAND
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
13
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

2023-03-312022-04-01falseCCH SoftwareiXBRL Review & Tag 2022.2SC4857262022-04-012023-03-31SC4857262023-03-31SC4857262021-04-012022-03-31SC4857262022-03-31SC485726bus:FRS1022022-04-012023-03-31SC485726bus:IndependentExaminationCharity2022-04-012023-03-31SC485726bus:FullAccounts2022-04-012023-03-31xbrli:purexbrli:sharesiso4217:GBP