IRIS Accounts Production v23.3.1.45 Other Company accounts True false Pounds 1.7.22 30.6.23 30.6.23 FY FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP true true true true true false true false true true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3076842022-06-30SC3076842023-06-30SC3076842022-07-012023-06-30SC3076842021-06-30SC3076842021-07-012022-06-30SC3076842022-06-30SC307684ns11:Originalns0:CharitableCompanyLimitedByGuarantee2022-07-012023-06-30SC307684ns11:Original2022-07-012023-06-30SC307684ns15:PoundSterlingns11:Original2022-07-012023-06-30SC307684ns11:Original2022-06-30SC307684ns11:Original2023-06-30SC307684ns11:Originalns11:FRS1022022-07-012023-06-30SC307684ns11:IndependentExaminationCharityns11:Original2022-07-012023-06-30SC307684ns11:Originalns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-07-012023-06-30SC307684ns11:Originalns11:FullAccounts2022-07-012023-06-30SC307684ns11:Originalns11:CharitiesSORP2022-07-012023-06-30SC307684ns11:Originalns16:EnglandWales2022-07-012023-06-30SC307684ns11:Originalns11:RegisteredOffice2022-07-012023-06-30SC307684ns11:Originalns0:Trustee22022-07-012023-06-30SC307684ns11:Originalns0:Trustee12022-07-012023-06-30SC307684ns11:Originalns0:Trustee32022-07-012023-06-30SC307684ns11:Originalns0:Trustee42022-07-012023-06-30SC307684ns11:Originalns0:Trustee52022-07-012023-06-30SC307684ns11:Originalns0:Trustee62022-07-012023-06-30SC307684ns0:Trustee7ns11:Original2022-07-012023-06-30SC307684ns0:Trustee8ns11:Original2022-07-012023-06-30SC307684ns11:Originalns0:Trustee92022-07-012023-06-30SC307684ns11:Originalns0:Trustee102022-07-012023-06-30SC307684ns0:Trustee11ns11:Original2022-07-012023-06-30SC307684ns11:Originalns0:TotalUnrestrictedFunds2022-07-012023-06-30SC307684ns11:Originalns0:TotalRestrictedIncomeFunds2022-07-012023-06-30SC307684ns11:Original2021-07-012022-06-30SC307684ns11:Originalns0:Activity82022-07-012023-06-30SC307684ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2022-07-012023-06-30SC307684ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2022-07-012023-06-30SC307684ns11:Originalns0:Activity82021-07-012022-06-30SC307684ns11:Originalns0:TotalUnrestrictedFunds2022-06-30SC307684ns11:Originalns0:TotalRestrictedIncomeFunds2022-06-30SC307684ns11:Original2021-06-30SC307684ns11:Originalns0:TotalUnrestrictedFunds2023-06-30SC307684ns11:Originalns0:TotalRestrictedIncomeFunds2023-06-30SC307684ns11:Original2022-06-30SC307684ns11:Originalns0:TotalUnrestrictedFundsns10:WithinOneYear2023-06-30SC307684ns11:Originalns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-06-30SC307684ns11:Originalns10:WithinOneYear2023-06-30SC307684ns11:Originalns10:WithinOneYear2022-06-30SC307684ns10:PlantMachineryns11:Original2022-07-012023-06-30SC307684ns11:Originalns10:ComputerEquipment2022-07-012023-06-30SC307684ns11:Original22022-07-012023-06-30SC307684ns11:Original12022-07-012023-06-30SC307684ns11:Original12021-07-012022-06-30SC307684ns11:Originalns10:OwnedAssets2022-07-012023-06-30SC307684ns11:Originalns10:OwnedAssets2021-07-012022-06-30SC307684ns11:Originalns10:LeasedAssets2022-07-012023-06-30SC307684ns11:Originalns10:LeasedAssets2021-07-012022-06-30SC307684ns11:Originalns0:TotalUnrestrictedFunds2021-07-012022-06-30SC307684ns11:Originalns0:TotalRestrictedIncomeFunds2021-07-012022-06-30SC307684ns11:Originalns0:Activity8ns0:TotalUnrestrictedFunds2021-07-012022-06-30SC307684ns11:Originalns0:Activity8ns0:TotalRestrictedIncomeFunds2021-07-012022-06-30SC307684ns10:PlantMachineryns11:Original2022-06-30SC307684ns11:Originalns10:MotorVehicles2022-06-30SC307684ns11:Originalns10:ComputerEquipment2022-06-30SC307684ns11:Originalns10:MotorVehicles2022-07-012023-06-30SC307684ns10:PlantMachineryns11:Original2023-06-30SC307684ns11:Originalns10:MotorVehicles2023-06-30SC307684ns11:Originalns10:ComputerEquipment2023-06-30SC307684ns10:PlantMachineryns11:Original2022-06-30SC307684ns11:Originalns10:MotorVehicles2022-06-30SC307684ns11:Originalns10:ComputerEquipment2022-06-30
REGISTERED COMPANY NUMBER: SC307684 (Scotland)
REGISTERED CHARITY NUMBER: SC040530
























REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

OUTER HEBRIDES FISHERIES TRUST

OUTER HEBRIDES FISHERIES TRUST

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. 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
The Trust is a charitable, community-based organisation conducting scientific research into wild fish stocks and their habitat; advising on freshwater fisheries management and acting as a focal point of angling tourism.

The Trust also works closely with its umbrella organisation, Fisheries Management Scotland (FMS); with Marine Scotland and the Western Isles District Salmon Fisheries Board (WIDSFB).

Significant activities
The trust continued to undertake major fish tagging projects as part of the west coast tracking project and ZSL Loch Roag Sea Trout study. The Loch Roag Sea Trout Study Started in March with input (time and equipment) from OHFT and other stakeholders.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Representation
The Trust is represented on:
SEPA consultations.
Marine Scotland Science - National Electrofishing programme and Scottish fish counter network.
Nature.Scot - Loch Roag EAP;
Aquaculture operator EMPs;
Fisheries Management Scotland - Wild Fish Monitoring.
and WIDSFB in assisting with statutory reponses to Comhairle nan Eilean Siar.

Summary of Key Activities during the Reporting Period
West coast tracking project - OHFT started tagging smolts on the Laxay and Grimersta Rivers in May. OHFT have an ongoing commitment to the project throughout its 3-year lifespan.

Loch Roag Sea trout study - OHFT assisted with equipment deployment beginning in March and then with capturing and tagging fish. Later in the year OHFT liaised with loch Roag fisheries and deployed freshwater receivers in some of the catchments.

Considerable effort was made with local aquaculture operators to begin the monitoring attached to Environmental Management Plans (EMP's). This included working with different companies throughout Lewis and Harris and will continue next year.

OHFT conducted survey work on a consultancy basis for companies interested in bringing renewable projects to the island.This work has included electrofishing surveys for the Uisenis wind farm carried out in September and working in conjunction with large mainland consultancies such as Gavia Environmental.

FINANCIAL REVIEW
Principal funding sources
The Trust is funded from a variety of sources. These include:
Donations from Western Isles Salmon Fisheries Proprietors;
Government funding for Managing Interactions with Aquaculture;
Funded project work;
Charitable donations.


OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2023


FINANCIAL REVIEW
Reserves policy
The financial results for the year ended 30 June 2023 record a surplus of £13,883 (2022 - £34,670 surplus) with total funds of £90,332 (2022 - £76,449).

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The trust is a charitable company limited by guarantee, incorporated on 30 August 2006. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees
The Trust is comprised of up to twelve Trustees/Directors.

Four Trustees are appointed from Nominating Bodies. These are the Western Isles District Salmon Fisheries Board ('WISFB'); Comhairle nan Eilean Siar ('CNES') and Aquaculture.

The remaining eight Trustees represent statutory and regulatory bodies, fishery owners and managers, angling clubs and community groups.

Those invited to become Trustees are selected for their interests and skills in achieving the objectives of the Trust.

Organisational structure
The Trust has two full-time staff (Biologist and Angling Promotion Officer) and one part time staff (Administrative Officer).

There is a Sub-Management Committee made up of three Trustees who are responsible for overall management of the Trust and its staff. The Sub-Management Committee is answerable to the Chairman and the Board of Trustees.

Induction and training of new trustees
New Trustees undergo a formal induction process to ensure they:
Comply with relevant Charities regulation and act in the interests of the charitable objectives of the Trust;
Declare personal or professional conflicts of interest;
Act solely for the benefit of the Trust;
Are registered with OSCR;
Comply with the Companies Act;
Are aware of the Health and Safety Policy of the Trust.

Trust staff have undertaken training in Health and Safety; electro fishing; first aid; fisheries law; fish disease recognition and information technology.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC307684 (Scotland)

Registered Charity number
SC040530

Registered office
The Sawmill
Marybank
Stornoway
Isle of Lewis
HS2 0DD

OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2023


Trustees
F Granville
I M Maciver
I Morrison
O G Foote
C Nicolson
E D Green
R Davies
A M Maciver (resigned 10.4.23)
J Steele
I Trayner
R Fraser

Independent Examiner
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS

Approved by order of the board of trustees on 22 January 2024 and signed on its behalf by:





I M Maciver - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
OUTER HEBRIDES FISHERIES TRUST



I report on the accounts for the year ended 30 June 2023 set out on pages five to thirteen.

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 I 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.








Calum Macdonald BA CA
The Institute of Chartered Accountants of Scotland

CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS

22 January 2024

OUTER HEBRIDES FISHERIES TRUST

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2023

30.6.23 30.6.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 68,506 - 68,506 73,781

Charitable activities 5
Fisheries Management 53,794 - 53,794 51,475

Other trading activities 3 278 - 278 3,410
Investment income 4 101 - 101 2
Total 122,679 - 122,679 128,668

EXPENDITURE ON
Raising funds - - - 751

Charitable activities
Fisheries Management 93,066 15,730 108,796 93,247
Total 93,066 15,730 108,796 93,998

NET INCOME/(EXPENDITURE) 29,613 (15,730 ) 13,883 34,670


RECONCILIATION OF FUNDS
Total funds brought forward 60,719 15,730 76,449 41,779

TOTAL FUNDS CARRIED FORWARD 90,332 - 90,332 76,449

OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

BALANCE SHEET
30 JUNE 2023

30.6.23 30.6.22
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 7,623 - 7,623 5,232

CURRENT ASSETS
Debtors 11 3,878 - 3,878 3,040
Cash at bank and in hand 82,857 - 82,857 70,805
86,735 - 86,735 73,845

CREDITORS
Amounts falling due within one year 12 (4,026 ) - (4,026 ) (2,628 )

NET CURRENT ASSETS 82,709 - 82,709 71,217

TOTAL ASSETS LESS CURRENT LIABILITIES 90,332 - 90,332 76,449

NET ASSETS 90,332 - 90,332 76,449
FUNDS 13
Unrestricted funds 90,332 60,719
Restricted funds - 15,730
TOTAL FUNDS 90,332 76,449

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

BALANCE SHEET - continued
30 JUNE 2023

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


The financial statements were approved by the Board of Trustees and authorised for issue on 22 January 2024 and were signed on its behalf by:





I M Maciver - Trustee

OUTER HEBRIDES FISHERIES TRUST

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the charity and are rounded to the nearest £.

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.


Plant and machinery - 20% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
The charity is exempt from corporation tax on its charitable activities.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the Balance Sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

OUTER HEBRIDES FISHERIES TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


2. DONATIONS AND LEGACIES
30.6.23 30.6.22
£    £   
Donations 68,506 73,781

3. OTHER TRADING ACTIVITIES
30.6.23 30.6.22
£    £   
Fundraising events 74 567
Fish Hebrides - 2,343
Other income 204 500
278 3,410

4. INVESTMENT INCOME
30.6.23 30.6.22
£    £   
Deposit account interest 101 2

5. INCOME FROM CHARITABLE ACTIVITIES
30.6.23 30.6.22
Activity £    £   
Grants Fisheries Management 1,000 -
Surveys Fisheries Management 28,021 30,795
Tagging Fisheries Management 19,806 16,556
Employment allowance Fisheries Management 4,967 4,124
53,794 51,475

Grants received, included in the above, are as follows:
30.6.23 30.6.22
£    £   
HDH Wills 1,000 -

6. NET INCOME/(EXPENDITURE)

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

30.6.23 30.6.22
£    £   
Depreciation - owned assets 1,350 574
Depreciation - assets on hire purchase contracts and finance leases 799 1,065


OUTER HEBRIDES FISHERIES TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2023 nor for the year ended 30 June 2022.


Trustees' expenses
30.6.23 30.6.22
£    £   
Trustees' expenses 942 170

8. STAFF COSTS

The average monthly number of employees during the year was as follows:

30.6.23 30.6.22
Fisheries management 3 3

No employees received emoluments in excess of £60,000.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 73,781 - 73,781

Charitable activities
Fisheries Management 51,475 - 51,475

Other trading activities 3,410 - 3,410
Investment income 2 - 2
Total 128,668 - 128,668

EXPENDITURE ON
Raising funds 751 - 751

Charitable activities
Fisheries Management 93,247 - 93,247
Total 93,998 - 93,998

NET INCOME 34,670 - 34,670


RECONCILIATION OF FUNDS
Total funds brought forward 26,049 15,730 41,779

TOTAL FUNDS CARRIED FORWARD 60,719 15,730 76,449

OUTER HEBRIDES FISHERIES TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


10. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 8,943 14,694 3,309 26,946
Additions 4,540 - - 4,540
At 30 June 2023 13,483 14,694 3,309 31,486
DEPRECIATION
At 1 July 2022 7,173 11,498 3,043 21,714
Charge for year 1,262 799 88 2,149
At 30 June 2023 8,435 12,297 3,131 23,863
NET BOOK VALUE
At 30 June 2023 5,048 2,397 178 7,623
At 30 June 2022 1,770 3,196 266 5,232

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor
vehicles
£   
COST
At 1 July 2022 and 30 June 2023 14,694
DEPRECIATION
At 1 July 2022 11,498
Charge for year 799
At 30 June 2023 12,297
NET BOOK VALUE
At 30 June 2023 2,397
At 30 June 2022 3,196

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 2,257 1,357
Prepayments and accrued income 1,621 1,683
3,878 3,040


OUTER HEBRIDES FISHERIES TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 518 584
Social security and other taxes 892 1,009
Other creditors 1,232 452
Accrued expenses 1,384 583
4,026 2,628

13. MOVEMENT IN FUNDS
Net
movement At
At 1.7.22 in funds 30.6.23
£    £    £   
Unrestricted funds
General fund 60,719 29,613 90,332

Restricted funds
Restricted 15,730 (15,730 ) -

TOTAL FUNDS 76,449 13,883 90,332

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 122,679 (93,066 ) 29,613

Restricted funds
Restricted - (15,730 ) (15,730 )

TOTAL FUNDS 122,679 (108,796 ) 13,883


Comparatives for movement in funds

Net
movement At
At 1.7.21 in funds 30.6.22
£    £    £   
Unrestricted funds
General fund 26,049 34,670 60,719

Restricted funds
Restricted 15,730 - 15,730

TOTAL FUNDS 41,779 34,670 76,449

OUTER HEBRIDES FISHERIES TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 128,668 (93,998 ) 34,670

TOTAL FUNDS 128,668 (93,998 ) 34,670

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2023.