Charity registration number NIC103491
Company registration number NI061855 (Northern Ireland)
THE IRISH GROUSE CONSERVATION TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
THE IRISH GROUSE CONSERVATION TRUST
CONTENTS
Page
Charity Information
1
Trustees' report
2 - 5
Independent examiner's report
7
Statement of financial activities
8
Balance sheet
9
Statement of cash flows
10
Notes to the financial statements
11 - 16
THE IRISH GROUSE CONSERVATION TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
- 1 -
Directors
John Cunningham
Peter Mackie
Adrian Morrow
The Hon Shane O'Neill
Gilbert Jonathan Crawford
David Cunningham
Martin McKay
Secretary
Evelyn O'Neill
Charity number
NIC103491
Company number
NI061855
Business address
2 Castle Lane
Glenarm
Co Antrim
BT44 0BD
Registered office
4th Floor Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Independent examiner
Moore (N.I.) LLP
4th Floor Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Bankers
Danske Bank Ltd
PO Box 183
Donegal Square West
Belfast
BT1 6JS
Solicitors
Cleaver Fulton Rankin
50 Bedford Street
Belfast
BT2 7FW
THE IRISH GROUSE CONSERVATION TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

The Trustees present their report and accounts for the year ended 31 March 2024.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Trust's Memorandum and Articles of Association, 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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The Trust's objects as set out in the Memorandum and Articles of Association are to conserve the depleted grouse populations and their natural upland habitats in Ireland.

IGCT Aims

IGCT's aims are as follows:

- To create a sustainable and viable Grouse Moor, while at the same time improving habitat and biodiversity for other upland species.

- To inform and help resolve the longstanding hen harrier/red grouse debate on the basis of an equal partnership of all interested parties.

- To raise awareness: The IGCT aims to educate and demonstrate best practice in upland management in partnership with DAERA (Greenmont Agricultural College).

- A window of opportunity exists to form partnerships with land owners, government bodies and others to improve farming practices and conservation, and help fulfil EU objectives specific to Ireland together with UK objectives.

 

Achievements and performance

The IGCT created a unique partnership in the United Kingdom context with the Department of Agriculture, Environment & Rural Development (DAERA), the RSPB, the Northern Ireland Environment Agency (NIEA) and local stakeholders. This group is called the Glenwherry Heathland Regeneration Partnership, with IGCT representation from both Ian Glendinning (Managing Director) and Merlin Becker(Gamekeeper). The GHRP meets quarterly and has finalised a Master Plan, which we are in our Ninth year of.

The Master Plan aims to inform and if necessary, change current DAERA policy regarding their Countryside Management Scheme (CMS), which is currently rolled out throughout Northern Ireland on a uniform basis. The current CMS does not take into consideration habitat management practices for the regeneration of Grouse i.e. stocking densities, grazing regimes and Moorland management practices. Landowners who are not signed up to the CMS are currently exempt from any European or UK legislation. This arrangement is anomalous and, in our view, policy needs to become more aligned and coherent.

The Master Plan is the most significant achievement to date. It is hoped this document will result in a change in government legislation, as enforced by DAERA, mainly in relation to the burning of “blanket bog” which is currently prohibited within the Countryside Management Scheme (CMS) but allowed outside the scheme. We remain confident that research over the next few years will prove beyond doubt that the burning of “blanket bog” can deliver a benefit both for heath land regeneration and wildlife. To date the Heather Management Project has proven a significant increase of heather, up to 10%, in upland habitat across the project site. We also provide consultation to NI Fire & Rescue Service regarding wildfires and controlled heather burning.

RSPB have been supportive and helpful to the IGCT in negotiations with other parties over the Master Plan. The Game and Wildlife Conservation Trust (G&WCT) have assisted our progress. The IGCT has helped to initiate implementation of the DEARA 2003 Red Grouse Action Plan. There is also strong support for the work of IGCT from local stakeholders as it will bring clarity to the current policy and may provide opportunities for further diversification of farming activities.

THE IRISH GROUSE CONSERVATION TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

We have been the main advisory body helping to put forward a Red Grouse Action Plan Delivery Group. This Group has made several presentations to Government Ministers and Government

committee members, namely Edwin Poots DAERA and Jonathan Buckley Environment committee.

The IGCT is the leading agricultural body in Northern Ireland who can help Government fulfil EU

Polices for both Grouse and Raptors. Parts of the Master Plan have already been adopted to set

policy within Northern Ireland to assist upland management.

 

The IGCT is working successfully within an SPA (Special Protection Area) and has successfully

increased numbers of Red Grouse by 1800% since inception.

 

The IGCT facilitates a Gamekeepers Course held at Greenmount which has proven very successful

and is now in its fifth year.

 

The IGCT won the Gold Award at the 2019 prestigious Purdey Awards held at James Purdey and sons Mayfair London in recognition of its remarkable work in moorland management, which

allowed it to arrest and reverse the decline of the population of Irish Grouse. The Purdey Awards have been held since 1999 and seek to promote a wider appreciation of the outstanding game and conservation work carried out by shoots throughout the UK.

 

57 hectares (140.85 acres) of deciduous forest have been removed from Glenwherry Hill Farm and

converted to recovering bogland. Waders are returning to the recovering bogland such as Redshank,

Golden Plover and Lapwing with these species nesting on site.

 

69 Curlew chicks fledged to flight from Glenwherry and its hinterlands in 2022 and 55 fledged to flight in 2023, a record addition to the population of the UK. A success which has been achieved in

cooperation with the RSPB.

 

The IGCT propose to restore 250 acres plus, of hummock rank heather by reseeding to achieve a

healthy habitat of flora and fauna on these parts of the Glenwherry Hill Farm. In doing so and

research proven, this practice could then be applied throughout the uplands and included under

environmental farm schemes. The IGCT has promoted test plots wired off to research the success or otherwise of burnt, flailed and reseeded areas which will be undisturbed by grazing animals. This

is in association with AFBI, to ascertain best practice of habitat improvement.

 

Financial review

The charity had net income of £15,745 (2023: £11,919) for the year ended 31 March 2024. All funds are unrestricted.

Reserves

It is the policy of the Trust that unrestricted funds which have not been designated for a specific use

should be maintained at a level equivalent to twelve month’s expenditure. The Trustees consider

that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Trusts current activities while consideration is given to ways in which additional funds may be raised. The level of reserves has been maintained throughout the year.

Risk Management

The Trustees have assessed the major risks to which the Trust is exposed, and are satisfied that systems are in place to mitigate exposure.

Future Strategy

The IGCT has achieved a considerable amount in the short time that it has been around. Relying entirely on the generosity of its founding subscribers, the Trust has successfully managed to get the first project to save the Irish Grouse underway. The success of the project at Glenwherry has attracted the attention of government bodies and will assist in their obligations to fulfil EU objectives and the case for directing resources towards investment into the management of Ireland's uplands has gathered pace.

THE IRISH GROUSE CONSERVATION TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should undertake.

 

THE IRISH GROUSE CONSERVATION TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Structure, governance and management

The Trust is a company limited by guarantee.

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:

John Cunningham
Peter Mackie
Adrian Morrow
The Hon Shane O'Neill
Gilbert Jonathan Crawford
David Cunningham
Martin McKay

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.

The Board of Directors operates as detailed in the governing document for the charity, its Memorandum and

Articles of Association.

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

Peter Mackie
Trustee
Dated: 25 October 2024
THE IRISH GROUSE CONSERVATION TRUST
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -

The Trustees, who are also the directors of The Irish Grouse Conservation Trust 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 Trust 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;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust 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 Trust and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE IRISH GROUSE CONSERVATION TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE IRISH GROUSE CONSERVATION TRUST
- 7 -

I report on the accounts of the Trust for the year ended 31 March 2024, which are set out on pages 8 to 16.

Respective responsibilities of Trustees and examiner

The trustees, who are also the directors of The Irish Grouse Conservation Trust for the purposes of company law, are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to:

 

(i)

examine the accounts under section 65 of the Charities Act

(ii)

follow the procedures laid down in the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act

(iii)
to state whether particular matters have come to my attention.
Basis of independent examiner's report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

 

My role is to state whether any material matters have come to my attention giving us cause to believe:

 

1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006

2. That the accounts do not accord with those accounting records

3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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

4. That there is further information needed for a proper understanding of the accounts to be reached.

 

Independent examiner's statement

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

(a)

which gives us reasonable cause to believe that in any material respect the requirements:

(i)

to keep accounting records in accordance with section 386 of the Companies Act 2006; and

(ii)

to prepare financial statements which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;

(iii)
which are consistent with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities;
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.

Dr R I Peters Gallagher OBE FCA
Moore (N.I.) LLP
Chartered Accountants
4th Floor Donegall House
7 Donegall Square North
Belfast
BT1 5GB
Dated: 25 October 2024
THE IRISH GROUSE CONSERVATION TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Charitable activities
3
125,515
125,899

Investments

4
257
41
Total income
125,772
125,940
Expenditure on:
Charitable activities
5
110,027
114,021
Net income for the year/
Net movement in funds
15,745
11,919
Fund balances at 1 April 2023
70,247
58,328
Fund balances at 31 March 2024
85,992
70,247

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

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.
THE IRISH GROUSE CONSERVATION TRUST
BALANCE SHEET
AS AT 31 MARCH 2024
31 March 2024
- 9 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
3,430
1,896
Current assets
Debtors
12
8,244
41,818
Cash at bank and in hand
99,093
51,650
107,337
93,468
Creditors: amounts falling due within one year
13
(24,775)
(25,117)
Net current assets
82,562
68,351
Total assets less current liabilities
85,992
70,247
Net assets
85,992
70,247
The funds of the Trust
Unrestricted funds
85,992
70,247
85,992
70,247

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 2024. Company members have not required the company to obtain an audit of these financial statements persuant to section 476 of the Companies Act 2006.

The Trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company.

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 25 October 2024
Peter Mackie
Trustee
Company registration number NI061855 (Northern Ireland)
THE IRISH GROUSE CONSERVATION TRUST
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
49,578
2,859
Investing activities
Purchase of tangible fixed assets
(2,392)
-
Investment income received
257
41
Net cash (used in)/generated from investing activities
(2,135)
41
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
47,443
2,900
Cash and cash equivalents at beginning of year
51,650
48,750
Cash and cash equivalents at end of year
99,093
51,650
THE IRISH GROUSE CONSERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
1
Accounting policies
Charity information

The Irish Grouse Conservation Trust is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 4th Floor Donegall House, 7 Donegall Square North, Belfast, BT1 5GB.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Trust's Memorandum of Articles and Association, 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)” (as amended for accounting periods commencing from 1 January 2016). The Trust is a Public Benefit Entity as defined by FRS 102.

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

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Trust 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 or grantors 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 Trust.
1.4
Incoming resources
Income is recognised when the Trust 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 Trust 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 receipt.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% Reducing balance
Fixtures and fittings
20% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

THE IRISH GROUSE CONSERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 12 -
1.6
Impairment of fixed assets

At each reporting end date, the Trust reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.7
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.

1.8
Financial instruments

The Trust 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 Trust's balance sheet when the Trust 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 Trust’s contractual obligations expire or are discharged or cancelled.

THE IRISH GROUSE CONSERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
2
Critical accounting estimates and judgements

In the application of the Trust’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£

Donations

23,663
26,100

Gift aid refund

3,052
3,708

Organised shoots

-
1,540

Other income

98,800
94,551
125,515
125,899
4

Investments

Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
257
41
THE IRISH GROUSE CONSERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
5
Charitable activities
2024
2023
£
£
Staff costs
60,896
66,191
Depreciation and impairment
858
475

Power, light and heat

1,021
1,279

Repairs and maintenance

356
3,351

Premises insurance

3,012
2,999

Hire of equipment

4,333
7,173

Computer running costs

306
154

Motor

17,626
14,883

Sundry

3,098
491

Bank charges

240
213

Dog food

200
834
Other charitable expenditure
16,721
14,678
108,667
112,721
Share of governance costs (see note 6)
1,360
1,300
110,027
114,021
6
Support costs
Support costs
Governance costs
2024
2023
£
£
£
£
Independent examiners
-
1,360
1,360
1,300
-
1,360
1,360
1,300
Analysed between
Charitable activities
-
1,360
1,360
1,300

Governance costs includes payments to the independent examiners of £1,000 (2023- £1,000) for independent examination fees.

7
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,360
1,300
Depreciation of owned tangible fixed assets
858
475
THE IRISH GROUSE CONSERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Trust during the year.
9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
1
1
Employment costs
2024
2023
£
£
Wages and salaries
60,896
66,191
10
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2023
19,022
2,381
10,000
31,403
Additions
-
2,392
-
2,392
Disposals
-
-
(10,000)
(10,000)
At 31 March 2024
19,022
4,773
-
23,795
Depreciation and impairment
At 1 April 2023
17,209
2,298
10,000
29,507
Depreciation charged in the year
363
495
-
858
Eliminated in respect of disposals
-
-
(10,000)
(10,000)
At 31 March 2024
17,572
2,793
-
20,365
Carrying amount
At 31 March 2024
1,450
1,980
-
3,430
At 31 March 2023
1,813
83
-
1,896
THE IRISH GROUSE CONSERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
5,166
38,856
Prepayments and accrued income
3,078
2,962
8,244
41,818
13
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Other taxation and social security
13,701
13,570
Deferred income
14
8,138
6,300
Other creditors
1,937
-
Accruals
999
5,247
24,775
25,117
14
Deferred income
2024
2023
£
£
Other deferred income
8,138
6,300
15
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
General funds
70,247
125,772
(110,027)
85,992
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
General funds
58,328
125,940
(114,021)
70,247
16
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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