IRIS Accounts Production v23.4.0.336 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 false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC1872422022-06-30SC1872422023-06-30SC1872422022-07-012023-06-30SC1872422021-06-30SC1872422021-07-012022-06-30SC1872422022-06-30SC187242ns0:CharitableCompanyLimitedByGuarantee2022-07-012023-06-30SC187242ns15:PoundSterling2022-07-012023-06-30SC187242ns11:FRS1022022-07-012023-06-30SC187242ns11:IndependentExaminationCharity2022-07-012023-06-30SC187242ns11:LargeMedium-sizedCompaniesRegimeForAccounts2022-07-012023-06-30SC187242ns11:FullAccounts2022-07-012023-06-30SC187242ns11:CharitiesSORP2022-07-012023-06-30SC187242ns16:EnglandWales2022-07-012023-06-30SC187242ns11:RegisteredOffice2022-07-012023-06-30SC187242ns0:Trustee22022-07-012023-06-30SC187242ns0:Trustee12022-07-012023-06-30SC187242ns0:Trustee32022-07-012023-06-30SC187242ns0:Trustee42022-07-012023-06-30SC187242ns11:CompanySecretary12022-07-012023-06-30SC187242ns0:TotalUnrestrictedFunds2022-07-012023-06-30SC187242ns0:TotalRestrictedIncomeFunds2022-07-012023-06-30SC187242ns0:Activity82022-07-012023-06-30SC187242ns0:Activity8ns0:TotalUnrestrictedFunds2022-07-012023-06-30SC187242ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-07-012023-06-30SC187242ns0:Activity82021-07-012022-06-30SC187242ns0:TotalUnrestrictedFunds2022-06-30SC187242ns0:TotalRestrictedIncomeFunds2022-06-30SC187242ns0:TotalUnrestrictedFunds2023-06-30SC187242ns0:TotalRestrictedIncomeFunds2023-06-30SC187242ns0:TotalUnrestrictedFundsns10:WithinOneYear2023-06-30SC187242ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-06-30SC187242ns10:WithinOneYear2023-06-30SC187242ns10:WithinOneYear2022-06-30SC187242ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-07-012023-06-30SC187242ns10:PlantMachinery2022-07-012023-06-30SC18724222022-07-012023-06-30SC18724212022-07-012023-06-30SC18724212021-07-012022-06-30SC187242ns10:OwnedAssets2022-07-012023-06-30SC187242ns10:OwnedAssets2021-07-012022-06-30SC187242ns0:TotalUnrestrictedFunds2021-07-012022-06-30SC187242ns0:TotalRestrictedIncomeFunds2021-07-012022-06-30SC187242ns0:Activity8ns0:TotalUnrestrictedFunds2021-07-012022-06-30SC187242ns0:Activity8ns0:TotalRestrictedIncomeFunds2021-07-012022-06-30SC187242ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-06-30SC187242ns10:PlantMachinery2022-06-30SC187242ns10:LandBuildingsns10:OwnedOrFreeholdAssets2023-06-30SC187242ns10:PlantMachinery2023-06-30SC187242ns10:LandBuildingsns10:OwnedOrFreeholdAssets2022-06-30SC187242ns10:PlantMachinery2022-06-30
REGISTERED COMPANY NUMBER: SC187242 (Scotland)
REGISTERED CHARITY NUMBER: SC028094














Report of the Trustees and

Financial Statements for the Year Ended 30 June 2023

for

THE UIST COMMUNITY RIDING SCHOOL

THE UIST COMMUNITY RIDING SCHOOL






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 14

THE UIST COMMUNITY RIDING SCHOOL (REGISTERED NUMBER: SC187242)

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
Creating and sustaining a unique, community led, focal point, in an equine centred leaning environment dedicated to the needs of the community and tourists, through the provision of recreational activities and nationally recognised qualifications.

Volunteers
The Board would like to thank all those who have freely given their time during the year to help sustain the objectives and aims of the Riding School.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Uist Community Riding School aims to promote healthier lifestyles and life choices by providing an all-weather, all-year, all-ability, all-age equine sports and educational facility. We encourage non-elitist social engagement with the local community and promote riding as a worthwhile sport. We utilise the powerful benefits of therapeutic interaction with horses as a valuable element in confidence, health, learning, communication and self-esteem.

FINANCIAL REVIEW
Principal funding sources
The year to end June 2023 has been an encouraging year with our new yard manager taking the helm to promote and enhance the club which in turn has assisted us in gaining new and returnee riders, of all ages and abilities, whom many of which are becoming regulars. This has resulted in us being able to maximise revenue opportunities with a welcomed increase in trade which has been aided also by the increasing amount of visitors to the Island using our facilities.

This year has not gone by without its challenges mainly due to the weather conditions we have experienced resulting in us not being able to utilise the outdoors or the school for part of year up until the roof was replace in November 2022. We are grateful to all who assist us in getting to the stage of being able to fully replace our school roof just in time for heading into winter.

The increase in running costs, mainly down to the surge in energy prices, along with the associated costs of ensuring the welfare of our horses have impacted our finances with our expenditure increasing, resulting in our increase in trade supplementing this. We have been fortunate to have gained both restricted and unrestricted grants to assist with the running of the club along with many improvements being made to the yard. The Committee take every opportunity to reduce costs ensuring budgets are adhered to.

The local community are always supportive of the club, in many different ways, which we as a Committee are very grateful for.

Reserves policy
The Trustee's keep the level of reserves under constant review, and are actively seeking funding opportunities. A tighter control of income and expenditure has been put in place.

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.

Related parties
East Camp Trust is a related party.


THE UIST COMMUNITY RIDING SCHOOL (REGISTERED NUMBER: SC187242)

Report of the Trustees
for the Year Ended 30 June 2023

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC187242 (Scotland)

Registered Charity number
SC028094

Registered office
Ucrs East Camp
Balivanich
Isle Of Benbecula
Eilean Siar
HS7 5LA

Trustees
Mrs L Maclean
Mrs S A Mackay
Mrs D A Macvicar
Mrs V Rae

Company Secretary
Mrs S Stewart

Independent Examiner
Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

Approved by order of the board of trustees on 27 March 2024 and signed on its behalf by:





Mrs L Maclean - Trustee

Independent Examiner's Report to the Trustees of
The Uist Community Riding School

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

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.








John E Moffat BA FCA
The Institute of Chartered Accountants in England and Wales

Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

27 March 2024

THE UIST COMMUNITY RIDING SCHOOL

Statement of Financial Activities
for the Year Ended 30 June 2023

30.6.23 30.6.22
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 25,380 2,050 27,430 9,030

Charitable activities 5
Operation of a riding school 33,544 2,500 36,044 82,541

Other trading activities 3 9,435 - 9,435 9,544
Investment income 4 12,329 - 12,329 15,402
Other income 350 - 350 2,180
Total 81,038 4,550 85,588 118,697

EXPENDITURE ON
Raising funds 219 - 219 290

Charitable activities
Operation of a riding school 81,560 6,408 87,968 77,590

Other 2,998 2,010 5,008 4,134
Total 84,777 8,418 93,195 82,014

NET INCOME/(EXPENDITURE) (3,739 ) (3,868 ) (7,607 ) 36,683
Transfers between funds 13 7,336 (7,336 ) - -
Net movement in funds 3,597 (11,204 ) (7,607 ) 36,683

RECONCILIATION OF FUNDS
Total funds brought forward 38,906 62,779 101,685 65,002

TOTAL FUNDS CARRIED FORWARD 42,503 51,575 94,078 101,685

THE UIST COMMUNITY RIDING SCHOOL (REGISTERED NUMBER: SC187242)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 31,018 46,494 77,512 52,210

CURRENT ASSETS
Debtors 11 154 - 154 7,824
Cash at bank 13,211 5,081 18,292 42,871
13,365 5,081 18,446 50,695

CREDITORS
Amounts falling due within one year 12 (1,880 ) - (1,880 ) (1,220 )

NET CURRENT ASSETS 11,485 5,081 16,566 49,475

TOTAL ASSETS LESS CURRENT
LIABILITIES

42,503

51,575

94,078

101,685

NET ASSETS 42,503 51,575 94,078 101,685
FUNDS 13
Unrestricted funds 42,503 38,906
Restricted funds 51,575 62,779
TOTAL FUNDS 94,078 101,685

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.


THE UIST COMMUNITY RIDING SCHOOL (REGISTERED NUMBER: SC187242)

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 27 March 2024 and were signed on its behalf by:





S A Mackay - Trustee

THE UIST COMMUNITY RIDING SCHOOL

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.

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.


Freehold property - 4% depreciation on cost
Plant and machinery - 20% depreciation on cost and 10% depreciation on cost

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.

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.


THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. DONATIONS AND LEGACIES
30.6.23 30.6.22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Membership fees 500 - 500 798
Donations 409 2,050 2,459 3,402
Other income 24,471 - 24,471 4,830
25,380 2,050 27,430 9,030

3. OTHER TRADING ACTIVITIES
30.6.23 30.6.22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Sale of Livery 9,053 - 9,053 9,099
Shop & Eriskay Pony Society 382 - 382 445
9,435 - 9,435 9,544

4. INVESTMENT INCOME
30.6.23 30.6.22
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Rents received 12,304 - 12,304 15,400
Deposit account interest 25 - 25 2
12,329 - 12,329 15,402

5. INCOME FROM CHARITABLE ACTIVITIES
30.6.23 30.6.22
Activity £    £   
Riding lessons Operation of a riding school 32,544 31,536
Grants Operation of a riding school 3,500 51,005
36,044 82,541

Grants received, included in the above, are as follows:
30.6.23 30.6.22
£    £   
Comhairle nan Eilean Siar - 2,000
Visit Scotland - 6,800
Western Isles Development Trust 1,000 2,000
Ucvo - 9,162
Uist & Barra Sports - 1,793
Arnold Clark - 1,000
Bruce Wake Foundation - 2,000
Caledonian MacBrayne 2,000 1,400
Chance to Flourish - 1,500
Carried forward 3,000 27,655

THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. INCOME FROM CHARITABLE ACTIVITIES - continued
30.6.23 30.6.22
£    £   
Brought forward 3,000 27,655
Scottish Salmon - 250
NHS Western Isles - 15,000
Foundation Scotland - 5,000
WJM - 2,000
Alpkit - 100
Tesco - 500
Sealladh na Beinne - 500
Scottish Childrens Charity 500 -
3,500 51,005

6. NET INCOME/(EXPENDITURE)

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

30.6.23 30.6.22
£    £   
Depreciation - owned assets 7,143 4,371
Surplus on disposal of fixed assets (350 ) (2,180 )

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

There were no trustees' expenses paid for the year ended 30 June 2023 nor for the year ended 30 June 2022.


8. STAFF COSTS

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

30.6.23 30.6.22
Riding school staff 4 4

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


THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 8,597 433 9,030

Charitable activities
Operation of a riding school 31,536 51,005 82,541

Other trading activities 9,544 - 9,544
Investment income 15,402 - 15,402
Other income 2,180 - 2,180
Total 67,259 51,438 118,697

EXPENDITURE ON
Raising funds 290 - 290

Charitable activities
Operation of a riding school 65,202 12,388 77,590

Other 3,124 1,010 4,134
Total 68,616 13,398 82,014

NET INCOME/(EXPENDITURE) (1,357 ) 38,040 36,683


RECONCILIATION OF FUNDS
Total funds brought forward 40,262 24,740 65,002

TOTAL FUNDS CARRIED FORWARD 38,905 62,780 101,685

10. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 July 2022 65,933 56,678 122,611
Additions 32,445 - 32,445
At 30 June 2023 98,378 56,678 155,056
DEPRECIATION
At 1 July 2022 40,473 29,928 70,401
Charge for year 3,243 3,900 7,143
At 30 June 2023 43,716 33,828 77,544
NET BOOK VALUE
At 30 June 2023 54,662 22,850 77,512
At 30 June 2022 25,460 26,750 52,210

THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 154 7,824

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade creditors 840 330
Accrued expenses 1,040 890
1,880 1,220

13. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.7.22 in funds funds 30.6.23
£    £    £    £   
Unrestricted funds
General fund 38,906 (1,565 ) (3,489 ) 33,852
Designated Fund - Contingency Fund - - 5,000 5,000
Designated Fund - Maintenance Fund - (2,174 ) 5,825 3,651
38,906 (3,739 ) 7,336 42,503
Restricted funds
Restricted 25,730 (4,048 ) (6,719 ) 14,963
SRUC 2,767 (255 ) (617 ) 1,895
MOWI 110 - - 110
Marine & Outdoor Tourism Restart Fund 9,275 (965 ) - 8,310
Roof fund 24,897 1,400 - 26,297
62,779 (3,868 ) (7,336 ) 51,575
TOTAL FUNDS 101,685 (7,607 ) - 94,078

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 81,038 (82,603 ) (1,565 )
Designated Fund - Maintenance Fund - (2,174 ) (2,174 )
81,038 (84,777 ) (3,739 )
Restricted funds
Restricted 2,501 (6,549 ) (4,048 )
SRUC - (255 ) (255 )
Marine & Outdoor Tourism Restart Fund - (965 ) (965 )
Roof fund 2,049 (649 ) 1,400
4,550 (8,418 ) (3,868 )
TOTAL FUNDS 85,588 (93,195 ) (7,607 )


THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.7.21 in funds 30.6.22
£    £    £   
Unrestricted funds
General fund 40,262 (1,356 ) 38,906

Restricted funds
Restricted 12,847 12,883 25,730
Co-op Youth work and training 1,039 (1,039 ) -
SRUC 5,000 (2,233 ) 2,767
MOWI 110 - 110
Marine & Outdoor Tourism Restart Fund 4,800 4,475 9,275
Roof fund 944 23,953 24,897
24,740 38,039 62,779
TOTAL FUNDS 65,002 36,683 101,685

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 67,259 (68,615 ) (1,356 )

Restricted funds
Restricted 20,205 (7,322 ) 12,883
Co-op Youth work and training - (1,039 ) (1,039 )
SRUC - (2,233 ) (2,233 )
Marine & Outdoor Tourism Restart Fund 6,800 (2,325 ) 4,475
Roof fund 24,433 (480 ) 23,953
51,438 (13,399 ) 38,039
TOTAL FUNDS 118,697 (82,014 ) 36,683

THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.7.21 in funds funds 30.6.23
£    £    £    £   
Unrestricted funds
General fund 40,262 (2,921 ) (3,489 ) 33,852
Designated Fund - Contingency Fund - - 5,000 5,000
Designated Fund - Maintenance Fund - (2,174 ) 5,825 3,651
40,262 (5,095 ) 7,336 42,503
Restricted funds
Restricted 12,847 8,835 (6,719 ) 14,963
Co-op Youth work and training 1,039 (1,039 ) - -
SRUC 5,000 (2,488 ) (617 ) 1,895
MOWI 110 - - 110
Marine & Outdoor Tourism Restart Fund 4,800 3,510 - 8,310
Roof fund 944 25,353 - 26,297
24,740 34,171 (7,336 ) 51,575
TOTAL FUNDS 65,002 29,076 - 94,078

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 148,297 (151,218 ) (2,921 )
Designated Fund - Maintenance Fund - (2,174 ) (2,174 )
148,297 (153,392 ) (5,095 )
Restricted funds
Restricted 22,706 (13,871 ) 8,835
Co-op Youth work and training - (1,039 ) (1,039 )
SRUC - (2,488 ) (2,488 )
Marine & Outdoor Tourism Restart Fund 6,800 (3,290 ) 3,510
Roof fund 26,482 (1,129 ) 25,353
55,988 (21,817 ) 34,171
TOTAL FUNDS 204,285 (175,209 ) 29,076

Transfers between funds

During the year the Trustees set up a Designated Contingency Fund for emergencies and a Designated Maintenance Fund for necessary repairs.


THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

14. RELATED PARTY DISCLOSURES

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