IRIS Accounts Production v24.2.0.383 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3169892023-03-31SC3169892024-03-31SC3169892023-04-012024-03-31SC3169892022-03-31SC3169892022-04-012023-03-31SC3169892023-03-31SC316989ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC316989ns15:PoundSterling2023-04-012024-03-31SC316989ns11:FRS1022023-04-012024-03-31SC316989ns11:IndependentExaminationCharity2023-04-012024-03-31SC316989ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC316989ns11:FullAccounts2023-04-012024-03-31SC316989ns11:CharitiesSORP2023-04-012024-03-31SC316989ns16:EnglandWales2023-04-012024-03-31SC316989ns11:RegisteredOffice2023-04-012024-03-31SC316989ns0:Trustee12023-04-012024-03-31SC316989ns0:Trustee22023-04-012024-03-31SC316989ns0:Trustee32023-04-012024-03-31SC316989ns0:Trustee42023-04-012024-03-31SC316989ns0:Trustee52023-04-012024-03-31SC316989ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC316989ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC316989ns0:Activity82023-04-012024-03-31SC316989ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-31SC316989ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC316989ns0:Activity82022-04-012023-03-31SC316989ns0:Activity92023-04-012024-03-31SC316989ns0:TotalUnrestrictedFundsns0:Activity92023-04-012024-03-31SC316989ns0:Activity9ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC316989ns0:Activity92022-04-012023-03-31SC316989ns0:Activity102023-04-012024-03-31SC316989ns0:TotalUnrestrictedFundsns0:Activity102023-04-012024-03-31SC316989ns0:Activity10ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC316989ns0:Activity102022-04-012023-03-31SC316989ns0:Activity112023-04-012024-03-31SC316989ns0:Activity11ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC316989ns0:Activity11ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC316989ns0:Activity112022-04-012023-03-31SC316989ns0:Activity122023-04-012024-03-31SC316989ns0:Activity12ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC316989ns0:Activity12ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC316989ns0:Activity122022-04-012023-03-31SC316989ns0:Activity132023-04-012024-03-31SC316989ns0:TotalUnrestrictedFundsns0:Activity132023-04-012024-03-31SC316989ns0:Activity13ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC316989ns0:Activity132022-04-012023-03-31SC316989ns0:TotalUnrestrictedFunds2023-03-31SC316989ns0:TotalRestrictedIncomeFunds2023-03-31SC316989ns0:TotalUnrestrictedFunds2024-03-31SC316989ns0:TotalRestrictedIncomeFunds2024-03-31SC316989ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC316989ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-31SC316989ns10:WithinOneYear2024-03-31SC316989ns10:WithinOneYear2023-03-31SC316989ns10:PlantMachinery2023-04-012024-03-31SC316989ns10:ComputerEquipment2023-04-012024-03-31SC31698922023-04-012024-03-31SC316989ns10:OwnedAssets2023-04-012024-03-31SC316989ns10:OwnedAssets2022-04-012023-03-31SC316989ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC316989ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC316989ns0:TotalUnrestrictedFundsns0:Activity82022-04-012023-03-31SC316989ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC316989ns0:TotalUnrestrictedFundsns0:Activity92022-04-012023-03-31SC316989ns0:Activity9ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC316989ns0:TotalUnrestrictedFundsns0:Activity102022-04-012023-03-31SC316989ns0:Activity10ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC316989ns0:Activity12ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC316989ns0:Activity12ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC316989ns0:TotalUnrestrictedFundsns0:Activity132022-04-012023-03-31SC316989ns0:Activity13ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC316989ns10:PlantMachinery2023-03-31SC316989ns10:ComputerEquipment2023-03-31SC316989ns10:PlantMachinery2024-03-31SC316989ns10:ComputerEquipment2024-03-31SC316989ns10:PlantMachinery2023-03-31SC316989ns10:ComputerEquipment2023-03-31
REGISTERED COMPANY NUMBER: SC316989 (Scotland)
REGISTERED CHARITY NUMBER: SC037988














Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31 March 2024

for

REAP

REAP






Contents of the Financial Statements
For The Year Ended 31 March 2024




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 17

REAP (Registered number: SC316989)

Report of the Trustees
For The Year Ended 31 March 2024


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 31 March 2024. 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
The Company's Charitable Purposes are as per Clause 4 of the Memorandum of Association:
- 4 (a) The Charitable Purposes of the Company ("the charitable purposes") are to work with local groups and agencies to encourage social enterprise, promote sustainable development and raise environmental awareness.
- 4(b) In furtherance thereof, but not otherwise, the Company shall seek to support volunteers and agencies to identify challenges and work jointly towards solutions which make people the centre of decision making in their community.
The company's objects and principal activities are:
- To promote and support equitable economic solutions;
- To raise environmental awareness and promote action to enhance our shared environment;
- To promote cohesive communities that have the ability to meet their own needs;
- To deliver a professional service by integrating an ethical approach and financial viability.

The main objects and activities for the year remain:
To continue with the Board's three main themes:
a) Working to promote locally grown food
b) Tackling fuel poverty
c) Developing revenue generating activities in line with REAP's aims and objectives


REAP (Registered number: SC316989)

Report of the Trustees
For The Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE
REAP Local Food and Growing Work
Action for Wellbeing, Sustainable Action Moray and Oaks Therapeutic Garden
REAP continued the work in Elgin and Keith: our gardening project has been nurturing individuals, enhancing their wellbeing through nature-based interventions such as gardening and tending to plants. Beyond helping to improve mental and physical health of local people in rural communities, we're contributing to a greener future by promoting local food production and composting, thus playing a part in reducing greenhouse gas emissions. Our overarching goals encompasses bolstering resilience in mental health, reducing health inequalities, and fostering community integration.

REAP Anti-Fuel Poverty Work
Moray Energy Action Programme
REAP continued work on its energy saving advice projects via the Energy Redress Scheme, which provides for 3 days per week for two Energy Advisors, 2 days a week for the REAP Manager and 2 days a week for our two Office Assistant. Our aim to provide free and impartial Energy Advice service across Moray remains. With the additional costs associated with fuel pricing our energy work continues to be in high demand. REAP continues to partner with the Fuel Bank Foundation to process emergency fuel vouchers supported by the Scottish Government. Moray households with prepayment meters can get a voucher texted to them which they can redeem at their local shop. The need to find additional funding and meet the needs of the client is an ongoing challenge.

Other Energy Work - HEEPs, Adams Family Foundation, SGN, CEE and NEA
REAP continues to employ an Energy Advisor one day per week on contract from Moray Council to provide energy advice to those in receipt of HEEPs (Home Energy Efficiency Programme Scotland) measures.
Our other Energy Advisor is employed 2 days per week funded by The Adams Family Foundation (AFF) and SGN funds. This work is targeted at those living in areas scoring less well in the SIMD (in the bottom 20% for Scottish deprivation indicators, especially in health and income).
With funding from the Scottish Gas Network (SGN), and the National Energy Action (NEA), Reap has also been at the forefront of raising the awareness of carbon monoxide danger in communities as well as promoting the use of smart meters to help vulnerable households save money on their energy bills.
REAP have also been working to support energy efficiency amongst community groups and hall, with funding from Scottish Government through the Moray Third Sector Interface (TSI), our Community Energy Efficiency (CEE) project has been very popular amongst community groups and has helped drive the uptake of retrofit measures on community halls and buildings.

REAP Enterprise Work
Community Fund Administration
REAP continued to administer the Hill of Towie Wind Farm Community Benefit Fund Grant Scheme, funded by the developer RES Ltd. REAP has carried out the administration of this fund since it launched in 2012. REAP also administers the Edintore Wind Farm Community Benefit Fund, funded by the developer Edintore Wind Farm Ltd, having won the tender in June 2016. Local awareness of both funds is good and REAP continues to provide support to applicants where needed.

REAP as an employer
REAP employed 10 people over the year (7.5 FTE). REAP remains committed to being a good employer and continually looks to improve pay and conditions for staff, including flexible working and family friendly policies. Regular catch ups have helped staff manage time, work, family commitments and new roles well. We can never underestimate how important it is to look after the staff team. REAP management has strengthened its corporate aims while also providing the enabling environment for all staff to flourish in their roles.

Volunteers
REAP's work continues to benefit from the enthusiasm, experience and commitment of volunteers which helps our connections in the local communities in Moray. REAP Board members are volunteers, and REAP's projects are enhanced by volunteers of all ages. Six volunteers on the Board continues to contribute many, many hours of work and supporting the staff in the various projects.


REAP (Registered number: SC316989)

Report of the Trustees
For The Year Ended 31 March 2024

FINANCIAL REVIEW
Funders
REAP could not operate without the funders for our charitable activities, many of which will never be income generating. Over the past year REAP were awarded grants from the following funders:
From April 2023 to March 2024, REAP were funded by awards from (largest to least):
Energy Redress Scheme
The Robertson Trust
The National Lottery
Just Transition Fund
Moray Local Action Fund
Adam Family Foundation (AFF)
HEEPS (Moray Council)
Scottish Gas Network (SGN)
The Gordon & Ena Baxter Foundation
Edintore Windfarm
NHS Grampian

Reserves
It is the policy of the charity to build up unrestricted funds, which are the free reserves of the charity, to a level which are sufficient to cover management, redundancy fees, administration and support costs for a period of three months minimum and 6 months maximum.

The level of unrestricted funds held at the year end was £161,278 of which £53,274 is represented by fixed assets and £63,450 represented funds designated for emergencies to cover management fees.

Restricted funds are funds which are used in accordance with the specific restrictions imposed by donors or which have been raised by the charity for a specific purpose.

The level of restricted funds held at the year end was £143,600.

Organisational structure
The Board of Trustees continued to meet via zoom and is responsible for the strategic direction, policy and financial control of the charity.
The Board receives a financial report at each meeting. The Lead Staff attend the Board meetings and report on all areas of project delivery, employee matters, administration and day to day management.

Risk
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and employer contractual obligations and are satisfied that systems are in place to mitigate its exposure to major risks.

Investment powers
The charity has the power to invest surplus funds as it believes appropriate.

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.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC316989 (Scotland)

Registered Charity number
SC037988


REAP (Registered number: SC316989)

Report of the Trustees
For The Year Ended 31 March 2024

Registered office
177 Mid Street
Keith
Banffshire
AB55 5BL

Trustees
Ms L M Geddes
Mr S Macbeath
Ms A Stafford
Mr M C Onyeiwu
Ms E Foster (appointed 17.8.23)

Independent Examiner
Alan Long FCA
Cathedral Accountancy
4 North Guildry Street
Elgin
Moray
IV30 1JR

Approved by order of the board of trustees on 30 October 2024 and signed on its behalf by:





Ms L M Geddes - Trustee

Independent Examiner's Report to the Trustees of
REAP

I report on the accounts for the year ended 31 March 2024 set out on pages six to seventeen.

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.








Alan Long FCA
The Institute of Chartered Accountants in England and Wales

Cathedral Accountancy
4 North Guildry Street
Elgin
Moray
IV30 1JR

30 October 2024

REAP

Statement of Financial Activities
For The Year Ended 31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 34,031 328,435 362,466 187,993

Other trading activities 2 8,478 - 8,478 22,221
Investment income 3 607 - 607 66
Total 43,116 328,435 371,551 210,280

EXPENDITURE ON
Charitable activities
Community Gardening Project - 61,973 61,973 17,750
Energy Advice Project - 103,923 103,923 56,107
Therapeutic Gardening Project - 31,356 31,356 23,848
Office costs 21,473 - 21,473 34,449
Fuel Payments Grants - 165 165 1,381
Other costs 7,416 - 7,416 3,656
Community Hub & Other Projects - 43,255 43,255 -
Total 28,889 240,672 269,561 137,191

NET INCOME 14,227 87,763 101,990 73,089
Transfers between funds 11 42,804 (42,804 ) - -
Net movement in funds 57,031 44,959 101,990 73,089

RECONCILIATION OF FUNDS
Total funds brought forward 104,247 98,641 202,888 129,799

TOTAL FUNDS CARRIED FORWARD 161,278 143,600 304,878 202,888

REAP (Registered number: SC316989)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 53,274 - 53,274 29,126

CURRENT ASSETS
Debtors 9 21,642 7,124 28,766 23,297
Cash at bank and in hand 123,638 136,476 260,114 326,474
145,280 143,600 288,880 349,771

CREDITORS
Amounts falling due within one year 10 (37,276 ) - (37,276 ) (176,009 )

NET CURRENT ASSETS 108,004 143,600 251,604 173,762

TOTAL ASSETS LESS CURRENT
LIABILITIES

161,278

143,600

304,878

202,888

NET ASSETS 161,278 143,600 304,878 202,888
FUNDS 11
Unrestricted funds 161,278 104,247
Restricted funds 143,600 98,641
TOTAL FUNDS 304,878 202,888

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.


REAP (Registered number: SC316989)

Balance Sheet - continued
31 March 2024

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 30 October 2024 and were signed on its behalf by:





Ms L M Geddes - Trustee

REAP

Notes to the Financial Statements
For The Year Ended 31 March 2024

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.


Plant and machinery - 15% on cost
Computer equipment - 33% 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.

2. OTHER TRADING ACTIVITIES
31.3.24 31.3.23
£    £   
Other income 8,478 8,050
Administrative fees - 14,171
8,478 22,221


REAP

Notes to the Financial Statements - continued
For The Year Ended 31 March 2024

3. INVESTMENT INCOME
31.3.24 31.3.23
£    £   
Deposit account interest 607 66

4. NET INCOME/(EXPENDITURE)

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

31.3.24 31.3.23
£    £   
Depreciation - owned assets 18,952 4,606
Deficit on disposal of fixed assets - 1,287

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.


6. STAFF COSTS

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

31.3.24 31.3.23
Part time 10 7

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

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 3,400 184,593 187,993

Other trading activities 22,221 - 22,221
Investment income 66 - 66
Total 25,687 184,593 210,280

EXPENDITURE ON
Charitable activities
Community Gardening Project - 17,750 17,750
Energy Advice Project - 56,107 56,107
Therapeutic Gardening Project - 23,848 23,848
Office costs 34,449 - 34,449
Fuel Payments Grants - 1,381 1,381
Other costs 3,656 - 3,656

REAP

Notes to the Financial Statements - continued
For The Year Ended 31 March 2024

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   
Total 38,105 99,086 137,191

NET INCOME/(EXPENDITURE) (12,418 ) 85,507 73,089
Transfers between funds 29,990 (29,990 ) -
Net movement in funds 17,572 55,517 73,089

RECONCILIATION OF FUNDS
Total funds brought forward 86,675 43,124 129,799

TOTAL FUNDS CARRIED FORWARD 104,247 98,641 202,888

8. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 April 2023 31,224 30,318 61,542
Additions 14,607 28,493 43,100
At 31 March 2024 45,831 58,811 104,642
DEPRECIATION
At 1 April 2023 29,704 2,712 32,416
Charge for year 922 18,030 18,952
At 31 March 2024 30,626 20,742 51,368
NET BOOK VALUE
At 31 March 2024 15,205 38,069 53,274
At 31 March 2023 1,520 27,606 29,126

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 26,468 21,155
Prepayments 2,298 2,142
28,766 23,297


REAP

Notes to the Financial Statements - continued
For The Year Ended 31 March 2024

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors - 522
Social security and other taxes 3,174 4,092
Pension - 405
Other creditors 27,408 169,319
Accrued expenses 6,694 1,671
37,276 176,009

11. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund 74,247 14,227 9,354 97,828
Designated Fund 30,000 - 33,450 63,450
104,247 14,227 42,804 161,278
Restricted funds
The Robertson Trust 17,213 (8,691 ) - 8,522
Carbon Neutral Communities 1,791 (1,791 ) - -
Adam Family 2022-2023 Project 7,638 (4,754 ) - 2,884
Beatrice 2022 1,428 - - 1,428
Energy Redress Scheme 7,089 16,360 (7,392 ) 16,057
Fuel Payments Grant 787 944 - 1,731
The National Lottery 16,302 (1,209 ) - 15,093
Mental Health and Wellbeing 14,976 (7,549 ) - 7,427
Dandelion Foundation 1,575 - - 1,575
Moray Local Action Fund 15,718 5,846 (5,250 ) 16,314
The National Lottery- Sustainable Action
for Moray

9,500

(4,753

)

-

4,747
HEEPS 4,624 22,805 - 27,429
NHS Hub - 219 - 219
NHS AFW - 1,078 - 1,078
SGN - 15,812 (10,000 ) 5,812
SGN2 - 15,280 (4,635 ) 10,645
Cos of Living - 18,899 - 18,899
Gordon & Ena Foundation - 5,000 (3,760 ) 1,240
Edintore - 11,767 (11,767 ) -
Moray Climate Action Network - 2,500 - 2,500
98,641 87,763 (42,804 ) 143,600
TOTAL FUNDS 202,888 101,990 - 304,878

REAP

Notes to the Financial Statements - continued
For The Year Ended 31 March 2024

11. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 43,116 (28,889 ) 14,227

Restricted funds
The Robertson Trust 25,300 (33,991 ) (8,691 )
Carbon Neutral Communities - (1,791 ) (1,791 )
Adam Family 2022-2023 Project 1 (4,755 ) (4,754 )
Energy Redress Scheme 93,467 (77,107 ) 16,360
Fuel Payments Grant 1,109 (165 ) 944
The National Lottery 22,597 (23,806 ) (1,209 )
Mental Health and Wellbeing 1 (7,550 ) (7,549 )
Moray Local Action Fund 27,283 (21,437 ) 5,846
The National Lottery- Sustainable Action
for Moray

-

(4,753

)

(4,753

)
HEEPS 35,242 (12,437 ) 22,805
NHS Hub 1,500 (1,281 ) 219
NHS AFW 10,001 (8,923 ) 1,078
SGN 24,901 (9,089 ) 15,812
SGN2 15,816 (536 ) 15,280
Cos of Living 51,950 (33,051 ) 18,899
Gordon & Ena Foundation 5,000 - 5,000
Edintore 11,767 - 11,767
Moray Climate Action Network 2,500 - 2,500
328,435 (240,672 ) 87,763
TOTAL FUNDS 371,551 (269,561 ) 101,990


REAP

Notes to the Financial Statements - continued
For The Year Ended 31 March 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net Transfers
movement between At
At 1.4.22 in funds funds 31.3.23
£    £    £    £   
Unrestricted funds
General fund 82,790 (12,418 ) 3,875 74,247
Designated Fund 3,885 - 26,115 30,000
86,675 (12,418 ) 29,990 104,247
Restricted funds
The Robertson Trust 758 16,455 - 17,213
Carbon Neutral Communities 2,850 (1,059 ) - 1,791
Adam Family 2022-2023 Project 5,439 2,199 - 7,638
Beatrice 2022 3,727 (2,299 ) - 1,428
Energy Redress Scheme - 7,089 - 7,089
People's Postcode Trust 9,399 (7,060 ) (2,339 ) -
Fuel Payments Grant 1,089 141 (443 ) 787
The National Lottery 9,862 6,440 - 16,302
Mental Health and Wellbeing 10,000 6,391 (1,415 ) 14,976
HIE - 221 (221 ) -
Dandelion Foundation - 2,057 (482 ) 1,575
Just Transition Particpatory - 22,732 (22,732 ) -
Moray Local Action Fund - 15,718 - 15,718
The National Lottery- Sustainable Action
for Moray

-

9,500

-

9,500
HEEPS - 6,982 (2,358 ) 4,624
43,124 85,507 (29,990 ) 98,641
TOTAL FUNDS 129,799 73,089 - 202,888

REAP

Notes to the Financial Statements - continued
For The Year Ended 31 March 2024

11. 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 25,687 (38,105 ) (12,418 )

Restricted funds
The Robertson Trust 26,451 (9,996 ) 16,455
Carbon Neutral Communities - (1,059 ) (1,059 )
Adam Family 2022-2023 Project 6,630 (4,431 ) 2,199
Beatrice 2022 - (2,299 ) (2,299 )
Energy Redress Scheme 41,863 (34,774 ) 7,089
People's Postcode Trust 1 (7,061 ) (7,060 )
Fuel Payments Grant 1,522 (1,381 ) 141
The National Lottery 24,680 (18,240 ) 6,440
Mental Health and Wellbeing 11,999 (5,608 ) 6,391
HIE 221 - 221
Dandelion Foundation 2,720 (663 ) 2,057
Just Transition Particpatory 25,507 (2,775 ) 22,732
Moray Local Action Fund 21,751 (6,033 ) 15,718
The National Lottery- Sustainable Action
for Moray

9,500

-

9,500
HEEPS 11,748 (4,766 ) 6,982
184,593 (99,086 ) 85,507
TOTAL FUNDS 210,280 (137,191 ) 73,089

REAP

Notes to the Financial Statements - continued
For The Year Ended 31 March 2024

11. 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 1.4.22 in funds funds 31.3.24
£    £    £    £   
Unrestricted funds
General fund 82,790 1,809 13,229 97,828
Designated Fund 3,885 - 59,565 63,450
86,675 1,809 72,794 161,278
Restricted funds
The Robertson Trust 758 7,764 - 8,522
Carbon Neutral Communities 2,850 (2,850 ) - -
Adam Family 2022-2023 Project 5,439 (2,555 ) - 2,884
Beatrice 2022 3,727 (2,299 ) - 1,428
Energy Redress Scheme - 23,449 (7,392 ) 16,057
People's Postcode Trust 9,399 (7,060 ) (2,339 ) -
Fuel Payments Grant 1,089 1,085 (443 ) 1,731
The National Lottery 9,862 5,231 - 15,093
Mental Health and Wellbeing 10,000 (1,158 ) (1,415 ) 7,427
HIE - 221 (221 ) -
Dandelion Foundation - 2,057 (482 ) 1,575
Just Transition Particpatory - 22,732 (22,732 ) -
Moray Local Action Fund - 21,564 (5,250 ) 16,314
The National Lottery- Sustainable Action
for Moray

-

4,747

-

4,747
HEEPS - 29,787 (2,358 ) 27,429
NHS Hub - 219 - 219
NHS AFW - 1,078 - 1,078
SGN - 15,812 (10,000 ) 5,812
SGN2 - 15,280 (4,635 ) 10,645
Cos of Living - 18,899 - 18,899
Gordon & Ena Foundation - 5,000 (3,760 ) 1,240
Edintore - 11,767 (11,767 ) -
Moray Climate Action Network - 2,500 - 2,500
43,124 173,270 (72,794 ) 143,600
TOTAL FUNDS 129,799 175,079 - 304,878

REAP

Notes to the Financial Statements - continued
For The Year Ended 31 March 2024

11. MOVEMENT IN FUNDS - continued

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 68,803 (66,994 ) 1,809

Restricted funds
The Robertson Trust 51,751 (43,987 ) 7,764
Carbon Neutral Communities - (2,850 ) (2,850 )
Adam Family 2022-2023 Project 6,631 (9,186 ) (2,555 )
Beatrice 2022 - (2,299 ) (2,299 )
Energy Redress Scheme 135,330 (111,881 ) 23,449
People's Postcode Trust 1 (7,061 ) (7,060 )
Fuel Payments Grant 2,631 (1,546 ) 1,085
The National Lottery 47,277 (42,046 ) 5,231
Mental Health and Wellbeing 12,000 (13,158 ) (1,158 )
HIE 221 - 221
Dandelion Foundation 2,720 (663 ) 2,057
Just Transition Particpatory 25,507 (2,775 ) 22,732
Moray Local Action Fund 49,034 (27,470 ) 21,564
The National Lottery- Sustainable Action
for Moray

9,500

(4,753

)

4,747
HEEPS 46,990 (17,203 ) 29,787
NHS Hub 1,500 (1,281 ) 219
NHS AFW 10,001 (8,923 ) 1,078
SGN 24,901 (9,089 ) 15,812
SGN2 15,816 (536 ) 15,280
Cos of Living 51,950 (33,051 ) 18,899
Gordon & Ena Foundation 5,000 - 5,000
Edintore 11,767 - 11,767
Moray Climate Action Network 2,500 - 2,500
513,028 (339,758 ) 173,270
TOTAL FUNDS 581,831 (406,752 ) 175,079

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.