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Registered number: SC326213
Charity number: SC034859















COUNTRYSIDE LEARNING SCOTLAND
(a company limited by guarantee)
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

 
COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 

CONTENTS



Page
Reference and administrative details of the Company, its Trustees and advisers
1
Trustees' report
2 - 13
Independent examiner's report
14
Statement of financial activities
15
Balance sheet
16
Notes to the financial statements
17 - 25

 
COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 JUNE 2024


Trustees
Douglas Malcolm McAdam, Chairman
James Alister Aitkenhead
Ralland Browne
James Cunison Drysdale
Nicola Simpson
Deirdre Stewart (resigned 20 September 2023)
Mary Thomson
Jane Campbell  Morrison
Craig Somerville (appointed 12 December 2023)

Company registered number
SC326213

Charity registered number
SC034859

Registered office
Top Office
1 Upper Allan Street
Blairgowrie
PH10 6HL

Company secretary
Ian Robertson

Chief executive
Ian Robertson

Accountants
EQ Accountants Limited
Chartered Accountants
Westby
64 West High Street
Forfar
Angus
DD8 1BJ

Bankers
Hampden & Co Bankers
9 Charlotte Square
Edinburgh
EH2 4DR

Solicitors
Anderson Strathern LLP
Capital Square
58 Morrison Street
Edinburgh
EH3 8BP

Page 1

 
COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 
  
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 JUNE 2024

The Trustees present their annual report together with the financial statements of Countryside Learning Scotland from 1 July 2023 to 30 June 2024The Annual Report serves the purposes of both a Trustees' Report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). 
 

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
 

Objectives and activities
 

a. Chairman's Foreword 
 

As Chairman of Countryside Learning Scotland, I am very pleased to again be able to introduce the Annual Report for the year just closed. As you will read below, it has been another year of continued positive progress for the organisation with the team delivering for young people and employers across Scotland and returning the trust placed in the organisation by our funding partners. 
Countryside Learning Scotland continues to evolve as an organisation, adapting to new needs and working to provide solutions where we see gaps in the current system. As set out below the organisation has a very clear vision focused squarely on the needs of young people and employers across Rural Scotland. We also have a clear pathway in how we will deliver our vision, mission and aims to achieve our stated outcomes and fulfil our much needed role and this is enshrined in the new five year CLS Business Plan which will guide the Executive and his team and be overseen by the Trustees. 
With growth comes a need to continually review our internal governance arrangements and ensure that they are fit for purpose. In last year’s Annual Report foreword I said we were undertaking a review of these governance arrangements. This is now complete and an important outcome of that review has been the setting up of two new Trustee committees – the Finance, Audit & Risk Committee and the Funding & Communications Committee. These Committees are comprised of Trustees and staff, have very clear remits and are now operational. We have also increased our general administrative resource and have contracted a formal Human Resources support resource through SCVO. 
Our fund-raising efforts remain an absolutely vital part of our activity in order that as an organisation we can continue to develop, grow and deliver our outcomes. Our success rate in funding applications remains at over 60%. This is a very commendable figure which reflects both the diligence and professionalism of our team pursuing these funds, but also of course reflects the fact that CLS deliver for our funders. Many of our funders are repeat and multi year funders and this speaks volumes. I would like to take this opportunity to thank all of our funders and supporters, without you CLS would not be able to deliver for young people across Scotland. 
The core work of the organisation, focused around our Pathways To Rural Work (P2RW) programme continues to evolve and expand and there are a few points I would like to highlight looking forward. Listening and responding to feedback from schools and employers we are planning for the introduction of a Train-Work-Qualify project as part of the senior school transition phase of P2RW. This will offer training tickets in 4th, 5th and 6th Year in order that pupils leave school with relevant ticketed training that makes them more employable and useful to businesses. The P2RW programme is also generally progressing with more focus into Phase 2 (work placements) and Phase 3 (transition) developing on from the Phase 1 (awareness and engagement) stage. This is a natural progression, but due to current demand from employers across Rural Scotland for more employable young people, the need for CLS to accelerate this through our CLS Coordinators in the regions focusing on Phase 2 and 3 of the programme became very apparent. These two developments will work together and are now in place. 

 
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COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 
Objectives and activities (continued)

I would also like to draw attention to the latest progress with the CLS ADHD Rural Connect project. Following a successful application to NHS Tayside Charitable Foundation, CLS have been awarded funding which will allow the organisation to employ a dedicated Coordinator resource for this project. This is a major step forward for this important project and our thanks to NHS Tayside for this crucial support. 
As word spreads of the successful work of CLS, other regions in Scotland are coming forward wanting to be involved. This is excellent news, but as a relatively small charity such expansion has to be carefully considered and at a pace that the organisation can manage effectively. We are currently considering expansion into three new areas – Borders, Moray and South West Scotland. 
To conclude, on behalf of the Trustees I would like to thank our Chief Executive Ian Robertson and his team for another excellent year. The organisation’s continued success and expansion is down to them. I would also like to thank my fellow Trustees for all their time and input over the last twelve months and I look forward to  the opportunities ahead. Lastly, I would like to thank the diverse range of organisations, agencies and individuals we work with, your input, support and partnership is, as always, much appreciated.  
I hope you enjoy reading the Annual Report and find it informative and useful.
Douglas McAdam
Chairman
 

b. Policies and objectives 
 

Our vision is to provide a framework for Scotland that will enhance the career and life opportunities for young people and meet the employment needs of businesses across rural Scotland, through the delivery of a progressive engaging pathway into employment across rural Scotland working in partnership with employers and related agencies. 
 Mission
Our Mission is to establish, facilitate and sustain a progressive delivery structure and range of services for Scotland’s teachers, businesses across rural Scotland and pupils from all backgrounds and abilities, that will increase engagement and wider understanding of the highly diverse and evolving range of rural related participation, training and career opportunities that are available across Scotland. We will work collaboratively and in partnership with employers and relevant agencies to make this happen. 
Our aims are to:
• Improve awareness and access to rural careers and qualifications.
• Improve the national awareness of and responsible engagement with the countryside.
• Improve people’s quality of life through increasing their access to and use of the countryside.
Our purpose is to promote, organise, establish and operate a range of services and delivery mechanisms which:
• Increase wider understanding of the countryside.
• Give people the information and practical experiences they need to make positive choices to improve their lives in ways that directly relate to the countryside.
• Offer opportunities to learn more about the countryside for everyone, including people who already have access to the countryside, and to those who do not.
 
 

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COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 
Objectives and activities (continued)

c. Activities undertaken to achieve objectives
 

The majority of our activities were initiated through the recognition that rural businesses and supply chain businesses supporting them were struggling to recruit suitable employees. Further and Higher Education establishments were unable to fill previously popular rural courses; teachers’ knowledge of the diversity of rural sector training and careers was limited.  Rural education opportunities decrease after primary school due to academic subject-based priorities and community resilience was low partly due to young people leaving to source work and further education in the cities.
Activities undertaken include:
• Increasing awareness, understanding and practical introduction to career and life opportunities for young people in roles across rural Scotland including in the recreation and adventure, land and sea-based industries, energy, infrastructure, environment and conservation sectors.
• Provision of a tailored progressive programme of rural education including awareness of participation, training and career opportunities, rural skills and environmental knowledge, throughout pupils secondary schooling.
• Supporting schools with regular information about the countryside and opportunities for participation in events focused on careers in the rural environment.
• Building clusters of relevant business and organisation partners around secondary schools and liaising between them to ensure effective, evolving and improved service provision, ensuring we continue to offer what businesses, teachers and young people require and want.  
• Training and educating businesses and teachers to deliver rural career guidance and practical experiences to secondary pupils through our teacher Career Long Professional Learning (CLPL) and Rural Volunteer Award (RVA) courses.
• To provide effective co-ordination between rural agencies, schools and land managers, estates and other businesses operating across rural Scotland, encouraging ongoing partnerships and the development of templates for good practice.
• Supporting pupils in their transition into further education, training and work to equip them to capitalise on employment opportunities across rural Scotland.
• Create clear links to The Scottish Attainment Challenge and The Curriculum for Excellence.
• Continue to work with employers to ensure a clear understanding of their business recruitment needs.
• Further build relationships with key government agencies including DYW, SDS and NatureScot and Scottish Government.
Outcomes
Scotland’s people 
Young people and adults will be empowered and supported to develop the knowledge, skills, confidence and creativity needed to make positive life choices in relation to the rural environment, in particular to evolving and developing participation, training and careers, encouraging economic growth, improved health and wellbeing and understanding the diverse opportunities relating to the green economy as society and business adapt and evolve in relation the climate and biodiversity emergencies. 
Scotland’s educators 
Scotland’s educators will have the knowledge, confidence and motivation to organise and deliver quality, balanced learning experiences and information relating to all rural related participation, training and career opportunities for the young people in their care. 
Scotland’s countryside 
Scotland’s rural managed environments, wild places, cultures and traditions will be conserved, protected and sustained through developing a better understanding, respect, awareness and knowledge of the social, environmental and economic balance of our diverse rural landscape and the importance of its natural capital. 


Scotland’s rural employers 
Scotland’s rural employers and businesses will be more invested in their own future and better equipped to provide an easily accessible, responsible, and quality learning environment creating better engagement opportunities for future employees and education agencies. 
 
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COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 
Objectives and activities (continued)


Scotland’s rural communities 
Our rural communities will become more resilient and sustainable and will be better placed to retain their young people through more awareness of diverse local career opportunities, more skilled, employable young people and a stronger, environmentally aware rural economy. 
Financial and working principles
To develop income streams to ensure financial viability for the organisation into the future through building our core funding.
To develop best practice at all levels of the organisation - to ensure quality delivery of programmes, full evaluation and reporting, regular strategic planning and risk reviews, compliance with charity and company law, involvement of stakeholders where possible and health and safety. 
To work with partner organisations, develop both strategic and delivery-based projects to make maximum use of staff skills and expertise.
To constantly review the cost base of Countryside Learning Scotland to ensure maximum impact for minimal costs.
To ensure efficient bookkeeping, accounting and reporting of all finances, both internally and externally.
To work at a practical delivery level and a strategic level to ensure efficiency.
 
 

d. Fundraising 
 

In a difficult financial climate, funding continued to focus on supporting the work in the regional coordinators’ hubs. Core-funding remains difficult to secure; however, we now factor in appropriate core project cost contributions to all our project funding applications.
From July 2023 to June 2024 we submitted 12 applications; 3 were successful, 5 unsuccessful and 4 are currently pending an outcome. The number of applications reflects the change in the funding landscape with funders priorities becoming more constricted and increased time being spent reporting to those who already fund our activities.   
Fundraising events 
We also held the Black Grouse Shoot on the 25th May 2024. The event was once again a success with regulars and new attendees alike. The final total raised was around £31,000.
The event will be run again in 2025 on May 31st at County Clays Dunkeld.
.
 
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COUNTRYSIDE LEARNING SCOTLAND
 
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Objectives and activities (continued)

 

e. Recruitment 
 

Staffing has remained the same this year with all staff remaining in post. We have had one change in working hours with an increase in hours for our Administrator, up to 2 days per week from 1 day per week from April 2024. Early in the next financial year our Cairngorms coordinator will be on maternity leave and replaced with a maternity cover post. We also aim to employ an ADHD Rural Connect coordinator to deliver this new arm of P2RW in the Perth area.
Due to the proposed closure of the Battleby office, we have moved office to 1 Upper Allan Street, Blairgowrie, PH10 6HL in the spring of the year.
 

f. Partnership building 
 


The Pathways to Rural Work (P2RW) initiative requires engagement of local partners within each region to facilitate delivery and build longstanding relationships, providing on-going opportunities and a sustainable legacy to our work.  Within each region coordinators have been working to widen our network of schools, organisational and business contacts as well as funding partners.  
A specific outcome of the P2RW initiative is to achieve sustainability for this work through building a cluster of local businesses and organisations around each secondary school, creating a database resource that will link the schools, agencies and businesses with their community and provide pupils with on-going opportunities to progress into rural careers. This work will support the process of building community resilience.
We have also been targeting larger industry funders and the Scottish Government with a view to expanding the initiative into Moray, SW Scotland and the Scottish Borders.

Industry Recognition, Marketing and Social Media
There has been a steady increase in our social media posts and reach, enabled by our CLS coordinators communicating their fantastic work in the regions. We produced new leaflets this year to encourage employers to support work placements and apprenticeships in the regions we operate in. We also continue to be signed up for the Young Person’s Guarantee initiative demonstrating our commitment to supporting young people. We have also been shortlisted as a finalist for the award category ‘Supporting All Young People, Inclusion and Equality’ by Developing the Young Workforce.
 

Achievements and performance
 

a. Main achievements of Countryside Learning Scotland
 

Communication with schools for the organisation of events has proven to be more difficult this year due to teachers’ workload remaining at a higher than normal level and teacher recruitment remaining a problem for many schools. This in turn makes it difficult for schools to release pupils for out of school events due to lack of teacher resource.




Pathways to Rural Work Strategy (P2RW) - General
Our Pathways to Rural Work project now follows a five-stage development strategy: 
• Careers fairs - We attend secondary school careers fairs on behalf of the rural sector and other business
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COUNTRYSIDE LEARNING SCOTLAND
 
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Achievements and performance (continued)

that operate within rural areas, raising awareness of careers and the pathways into them.
• Cluster partnerships – CLS will build a network of rural business and organisation partners around each school to support and facilitate the engagement events and work experience programme.
• Training programme – The P2RW initiative requires teachers to have the knowledge and confidence to deliver content on rural related participation, training and career opportunities and rural employees to be comfortable working with young people. A key part of the initiative is the delivery of the teacher training programme and the Rural Volunteer Award which enables high quality events to be delivered safely. This programme also facilitates schools and local businesses to build working relationships.
• Residential – CLS offers the opportunity to young people to be immersed in the rural environment, see and hear about career opportunities first hand and acquire skills. Some of these residential opportunities also allow the students to achieve a recognised qualification contributing to their school achievement and skills to enter the workplace.
• Outreach programme – 
- Industry professional school visits - we organise rural industry professionals to visit schools face to face and virtually through our ‘Live Chat’ Programme, covering rural careers. During these events the young people will gain an insight and hands on experience on a range of potential career paths including recreation, adventure, environmental management, horticulture, catering, game and wildlife, farming, forestry, fisheries management, energy and rural utilities careers as well as professional career information.
- Practical events - this is followed by pupils being given the opportunity to attend a ‘site visit’, where the young people will gain an insight and hands on experience with a diverse range of careers across all areas of rural related business including the three core areas of rural work: Recreation/Adventure, Land and Sea management and Environment. 
- Work experience – for pupils interested in pursuing a career in rural Scotland, CLS will assist where possible in organising work experience, placements and apprenticeships within any chosen area of rural related work. The development of key partnerships with local businesses is vital to allow this to happen.
Throughout this year, successful delivery during a difficult financial and social climate has encouraged our funders to extend their support for a further period of up to 2 years. We are grateful for this multi-year sustainability funding as it allows us to provide security for staff and provide continuity to the programme within the regions. 
Our priorities now, are to continue to deliver a growing outreach programme with an emphasis on the work experience and transition from school to work; source funding to sustain the regional programmes, and build the database of supporting businesses and organisations in the area, and pilot a new programme within the transition phase delivering a training programme of rural related skills qualifications for senior secondary school pupils.
These priorities will help us to deliver our key outcomes of increasing career, training and life opportunities for young people across Scotland; support the current rural businesses recruitment demand and help build and underpin community sustainability and resilience by retaining young people in local employment.
P2RW Delivery – Cairngorms
It has been another successful year for Pathways to Rural Work in the Cairngorms, with over 700 young people benefitting from 13 events organised and attended by the regional co-ordinator. 
Building on awareness-based work delivered in previous years, this year’s focus was to support young people’s transition from school to work. 


A highlight of the year was a practical Future of Rural event at Alvie and Dalraddy estates attended by S4 pupils, and an informative Post School Pathways evening for senior pupils and parents, in which industry representatives shared career, career pathway and skills information as well as current opportunities in rural industries. 
Responding to the gaps in skill development opportunities, we facilitated delivery of the first National Progression Award (NPA) in Angling and the Aquatic Environment at SCQF level 3 for 5 local young people at Castle Grant, River Spey. 
 
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COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 
Achievements and performance (continued)


During the year we continued to nurture partnership working and support other education initiatives including the Scottish Association of Geography Teachers annual conference and Estates that Educate. 
Over the report period, work in this region was supported by; The Cairngorms National Park Authority, Community Led Vision Funding, and The Privy Purse.
P2RW Delivery – Northwest Highlands 
Across the period in question, the NW Co-ordinator has built up a contact network between all schools in the area, along with a wide range of local businesses, estates, and nature reserves. 
During the year, the regional co-ordinator facilitated 20 events for school pupils ranging in age from Primary 7 to 6th Year at secondary school. This has directly involved 5 high schools and several primary schools with a range of estates and a number of local businesses helping to deliver. These events ranged from a morning visit to a full day out for the young people and included several career fairs with 2 focussing on rural careers. There are now plans for one rural and one renewables day with at least 4 of the high schools in the area.  
One event was a visit to Inverewe Garden and Estates, which is one of the largest local employers in Wester Ross through being part of National Trust for Scotland (NTS). Pupils from S3 upwards were taken around a selection of workstations where the manager in question demonstrated what requirements and outputs are attached to each station – this included planting from seed, forestry care, equipment usage and maintenance, customer services, and retail.
Activities are geared towards development and understanding of practical skills and appreciation of the many and varied skills required by the modern rural industry, with a long-term aim of creating work experience that evolves into actual work opportunities in any of the above.
Over the report period, work in this region was supported by; North Highland Initiative and Westminster Foundation.
P2RW Delivery – Tayside
In the Tayside region, 25 planned sessions were delivered, across a variety of age ranges and schools in the Tayside area with over 949 young people of secondary age having direct interactions with project staff. These varied from sessions where the young people were learning about different rural skills and undertaking activities, to awareness sessions and to events focused solely on careers and guiding young people to courses and roles to which they could apply to, starting their careers in different sectors based rurally. Countryside Learning Scotland has also been involved in careers events throughout Tayside targeting young people looking at their next step into further education, apprenticeships and possible job roles, which reached over 1550 young people during the year. 
We have provided specific career support and guidance of different pathways at various school and college career events throughout the region. This had particular impact at events like the Dundee Apprenticeship Fair where we spoke not only with school students to help inform their choices on next steps but also with college students who were keen to look at the move from college course into work with the pre-apprenticeships, apprenticeships and job roles we could advise them were available at that point.  We also worked with those who were looking at a career change, discussing transferable skills which could be utilised in a new environment. At several careers’ events, including a joint evening for both Arbroath High and Arbroath Academy, Countryside Learning Scotland represented the only link young people had to exploring careers and courses into work in rural environments. This highlights the need for our work with secondary schools to help young people find future roles that they may not have considered.  
Although not our target audience, we have responded to requests from some local primary schools and worked with Royal Highland Education Trust (RHET) to highlight and bring more diverse rural skills and roles to sessions with them, working with 208 students over the year. We have also collaborated with primary schools who have been doing units focused on the topic of “The World of Work” to ensure that the younger students have an awareness of the breadth of opportunities which are available to them.   
Our continued presence and work across the sector has resulted in a growing reputation with local councils, schools and Developing the Young Workforce to seek work placement opportunities, apprenticeships and
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COUNTRYSIDE LEARNING SCOTLAND
 
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Achievements and performance (continued)

progression routes for the young people in Tayside.   
Over the report period, work in this region was supported by; The Gannochy Trust, Northwood Charitable Trust, Lethendy Charitable Trust, The Royal Company of Archers, and the Hugh Fraser Foundation.
P2RW work with Neuro Diverse Young People
A focus for 2023 - 24 has been to source funding to employ a coordinator to develop the ADHD Rural Connect project and continue on from the successful pilot over the past two years. A successful application to the NHS Tayside Charitable Foundation has allowed us to advertise to fill a three day a week post, beginning in the autumn of 2024.
The new programme will cover soft skills and employability skills development; rural skills events; business recruitment, training and support; work experience and transition into work. We will continue to work with Perth Grammar School and Perth & Kinross ADHD Support going forward and have built a partnership with Moore House Group and their Butterstone school campus.  
The ADHD Rural Connect steering group continued to meet on a regular basis and added two new key partners in the Moore House group and Perth Autism Support. There were less sessions this year due to lack of funding and a focus on sourcing more sustainable and significant funds to continue the programme from autumn 2024.
Over the report period, work on this project was supported by; personal donations, Mathew Trust, and Forteviot Trust.
P2RW Hawkhill Community Centre
During this year we have been working with Scottish Land and Estates, Hawkhill community centre, The Conservation Volunteers, and Forth Valley College on a new model of Pathways to Rural Work working through the community centre rather than directly with schools. We have met with local rural businesses, agencies and Stirling and Clackmannanshire Councils to engage them with the project. Hawkhill Community Centre have been developing their outdoor site to provide a starting point for rural skill awareness and are now fundraising to employ a coordinator to drive the initiative.
Rural Volunteer Award (RVA) – working with young people.
The RVA is an integral part of achieving the outcomes of CLS and support offered to rural businesses. Providing rural business employees with the skills and training to work in a safe and positive way with young people and protect themselves and the young people in their care. Without trained staff and volunteers, it will be difficult to engage large numbers of new recruits to the benefits of participating, training and working in the rural environment. Throughout this year work has been focused on developing a strategy to fund the development, marketing and delivery of the course to a wider audience through creating a lead role to drive the initiative. Discussions to improve the course standard through Lantra are ongoing and the Lead role will help to progress this work. One course was delivered for the employees of Tanera Mor to enable staff to support CLS events and work experience from schools in the NW region.
Tam Tod Trophy
The partnership with Lantra has continued into 2023-24 and has been a great success with the award achieving higher profile particularly throughout the rural skills sector. The Trophy was again presented at the awards night in March this year. The partnership has proved to be a great success and the Trophy will, once again, be presented in 2025 at the Lantra awards ceremony.
Development of Practitioner Career Long Professional Learning (CLPL)
The training of educators remains a key element of our work and continues to evolve providing relevant information to provide teachers and other educators with the knowledge and confidence to deliver accurate and up to date education relating to participation, training and careers in the countryside and outdoor environment. The course can now be delivered online, face to face, residentially or as a combination the above to suit all organisations. 
 
 

Financial review
 

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COUNTRYSIDE LEARNING SCOTLAND
 
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a. Going concern
 

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
 

b. Reserves policy
 

The Unrestricted Reserves represent unrestricted funds arising from past operating results. They also represent the free reserves of the charity, as no fixed assets are held. The Restrictive Reserves represent funds to be applied for specific charitable purposes. Full details of these funds are included in note 12.
In order to sustain Countryside Learning Scotland (CLS) as a going concern it is not only critical to hold sufficient funds to ensure staff retention but also to provide our staff with a minimum of one year's employment security.Providing schools and other partners with the confidence that the projects we deliver are ongoing and sustainable also requires project funds to be held over the life span of the initiatives.
Although our bank balance appears healthy,unrestricted funds are allocated to core funding for the year ahead and restricted funds are ring fenced and allocated to those projects.
 

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COUNTRYSIDE LEARNING SCOTLAND
 
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Structure, governance and management
 

a. Constitution
 

Countryside Learning Scotland (CLS) was incorporated on 22 June 2007 as a Company Limited by Guarantee and is a registered Scottish charity. The charitable company is governed by its Memorandum and Articles of Association and its management is the responsibility of the Trustees appointed in accordance with these articles.
 

b. Methods of appointment or election of Trustees
 

The existing Trustees have sole discretion to appoint new Trustees (minimum of 3 and up to a maximum of 10) at any time, through agreement by a two-third majority of the Trustees. The Trustees have within their discretion and upon a two-thirds majority, the right to remove any Trustee, provided that any such meeting has been called on 14 days’ notice, and that the applicable Trustee has been given the opportunity to make a statement at that meeting.
Other than provision of all information from OSCR, the Trustees agreed there was no need for further training on the duties and responsibilities of being Trustees and Company Directors.
 

c. Organisational Structure and Decision Making
 

The Trustees met on 20th Sept. 2023, 12th Dec. 2023 and 16th April 2024.  Current trustees – Douglas McAdam (Chairman), Alister Aitkenhead, Ralland Browne, Jim Drysdale, Jane Campbell Morrison, Nicola Simpson, and Mary Thomson. The Chief Executive, Ian Robertson, corresponds regularly with the Chairman and Trustees. Initial discussions with Craig Somerville of Castabroad Collective media took place during 2023 regarding him becoming a trustee and we confirmed him as a trustee at our December Board meeting. Planning for a trustee’s skills and experience audit began in April 2023 in order to ensure CLS can make use of our trustee’s skills, knowledge and experience. There were few gaps identified but those that were, will help inform future trustee recruitment.  
 

d. Financial risk management
 

The Trustees have assessed the major risks to which the charity is exposed, in particular, those related to the operations and finances of Countryside Learning Scotland. Due to the growth of the organisation over the last 10 years, the Board is now re-evaluating and updating its risk management procedures to ensure they are fit for purpose for an organisation of this size. A new Finance Audit and Risk subgroup has now been set up and meets twice a year. 
 

e. Grants 
 

It was once again decided that Countryside Learning Scotland’s limited funding should be allocated to CLS’ projects first and foremost, rather than distributing funding to other organisations.  In 2023-24, no grants were made to external organisations.
 Income generation for Countryside Learning Scotland has been through a combination of:
• Project-based funding from Charitable Trusts and Foundations;
• Unrestricted funding from events such as the Black Grouse Charity Shoot, and individual donations;
• Reclaim of Gift Aid on individual donations.
 
 

Page 11

 
COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 
Plans for future periods
 

Delivery 
Deliver a Practitioner Career Long Professional Learning course to teaching staff across Perth & Kinross and Highland areas.
Deliver a residential programme for pupils within Cairngorms and Highland regions for those who wish to pursue rural skills.
Continue to promote the Pathways to Rural Work programme across Scotland to engage new regions and additional secondary schools in the progressive pathway. 
Deliver rural related career awareness events in school and at rural locations for schools across the P2RW regions.
Develop a programme of work experience for senior pupils with partner businesses within local clusters.
Facilitate pupils transition into work through marketing of rural related career resources and partnership working and the delivery of the new Train - Work - Qualify initiative. 
Funding 
Focus funding efforts on sustaining and developing current regional delivery into the future, growing core funding, increasing our fundraising, communications and administration resource.
Sourcing next level funding to underpin the organisation’s long term financial sustainability through an operations manager post.
Continue to fundraise to expand the delivery of the “Neuro goes rural” ADHD Rural Connect initiative to a sustainable full-time post. 
Ensure sustainability of growth through building core finances and delivering sustainability plans for each geographical area.
Aim to fund raise to add national ‘specific areas of work’ to the coordinator’s remits. 
Partnership 
Continue to establish new partnerships and training opportunities with rural estates, businesses organisations and agencies in the P2RW regions and nationally.
Specifically engage with rural membership agencies representing businesses across Scotland.
Governance and planning
Review and where appropriate update our governance arrangements. This will include reviewing on a regular basis the board subgroups which have been developed and are in place to ensure they are fit for purpose to support the organisation and executive. Both the Board and Board subgroups have clear remits appropriate to ensuring a sound foundation for a company of this size. 
Continue to review and update our 2023 –2028 business plan to ensure we are relevant, evolve with the needs of the countryside, meet our outcomes, and are fit for purpose.
 

Page 12

 
COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
 
Statement of Trustees' responsibilities
 

The Trustees (who are also the directors of the Company for the purposes 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. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP (FRS 102);
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.


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


 

Approved by order of the members of the board of Trustees on 10 December 2024 and signed on their behalf by: 
 




Douglas Malcolm McAdam
Trustee
Page 13

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 JUNE 2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COUNTRYSIDE LEARNING SCOTLAND
 
I report on the accounts of the company for the year ended 30 June 2024 which are set out on pages 15 to 25.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The trustees, who are also directors of the company for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ('the Act') and the Charities Accounts (Scotland) Regulation 2006 ('the Accounts Regulations'). The 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 financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

BASIS OF INDEPENDENT EXAMINER'S STATEMENT

My examination was carried out in accordance with regulation 11 of the Accounts Regulations. An examination includes a review of the accounting records kept by the company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and 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 the course of 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 Act and regulation 4 of the Accounts Regulations; and

to prepare financial statements which accord with the accounting records, Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK and Republic of Ireland (FRS 102) and in other respects comply with regulation 8 of the Accounts Regulations

have not been met; or

2.
to which, in my opinion, attention should be drawn in order to enable proper understanding of the financial statements to be reached.


This report is made solely to the company's Trustees, as a body, in accordance with regulation 11 of the Charities Accounts (Scotland) Regulations 2006My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.

Signed: Angela Haig                         Dated: 11 December 2024

 
Angela Haig     BA CA CTA

 
Westby
64 West High Street
Forfar
DD8 1BJ
Page 14

 
COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)


 
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 JUNE 2024


Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
Note
        £
        £
        £
        £

Income from:







Donations and legacies

3

133,740

51,606

185,346

155,794
 
Other trading activities

4

-

13,850

13,850

19,995
 
Total income
133,740
65,456
199,196
175,789
Expenditure on:







Event administration


4,557

13,889

18,446

24,459
 
Charitable activities

5

111,997

30,637

142,634

127,622
 
Total expenditure
116,554
44,526
161,080
152,081

Net income

  

17,186

20,930

38,116

23,708
 
Transfers between funds

 12 

311

(311)

-

-
 
Net movement in funds
  
17,497
20,619
38,116
23,708

Reconciliation of funds:

  





Total funds brought forward

  

155,876

27,633

183,509

159,801
 
Net movement in funds

  

17,497

20,619

38,116

23,708
 
Total funds carried forward
  
173,373
48,252
221,625
183,509

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

The notes on pages 17 to 25 form part of these financial statements.

Page 15

 
COUNTRYSIDE LEARNING SCOTLAND
 
(a company limited by guarantee)
REGISTERED NUMBER: SC326213


 
BALANCE SHEET
AS AT 30 JUNE 2024


2024
2023
Note
£
£

Current assets
  

Debtors
 10 
2,290
2,140

Cash at bank and in hand
  
224,519
186,349

  
226,809
188,489

Creditors: amounts falling due within one year
 11 
(5,184)
(4,980)

Net current assets 
  
 
 
221,625
 
 
183,509

Total net assets 
  
221,625
183,509


Charity funds
  

Restricted funds
 12 
173,373
155,876

Unrestricted funds
 12 
48,252
27,633

Total funds
  
221,625
183,509

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

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

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

The financial statements were approved and authorised for issue by the Trustees on 10 December 2024 and signed on their behalf by:




Douglas Malcolm McAdam
Trustee

The notes on pages 17 to 25 form part of these financial statements.

Page 16

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


GENERAL INFORMATION

Countryside Learning Scotland is a registered charity with OSCR registration number SC034859.The registered office is Top office,1 Upper Allan Street, Blairgowrie, Perthshire, Scotland,PH10 6HL.


2.ACCOUNTING POLICIES

  
2.1

Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Countryside Learning Scotland meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

  
2.2

Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

  
2.3

Expenditure

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

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

  
2.4

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 17

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.ACCOUNTING POLICIES (CONTINUED)

  
2.5

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.


2.6

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

  
2.7

Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

  
2.8

Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

  
2.9

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Our restricted funds are strictly ringfenced in accordance with our project award funding conditions and cannot be used to fund our core activities.

Page 18

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

3.

INCOME FROM DONATIONS AND LEGACIES





Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £
        £
 



 
Donations

-

51,606

51,606

31,813
 
Grants

133,740

-

133,740

123,981
 


133,740
51,606
185,346
155,794
Total 2023


123,981
31,813
155,794


4.

INCOME FROM OTHER TRADING ACTIVITIES

Income from fundraising events




Unrestricted funds
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £




Fundraising

13,850

13,850

19,995
 
Total 2023


19,995
19,995


5.

ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES


Summary by fund type





Restricted funds
2024
Unrestricted funds
2024
Total
2024
Total
2023
        £
        £
        £
        £





Direct costs

111,997

30,637

142,634

127,622
 
Total 2023


96,716
30,906
127,622

Page 19

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.

ANALYSIS OF EXPENDITURE BY ACTIVITIES




Activities undertaken directly
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £




Direct costs

142,634

142,634

127,622
 
Total 2023


127,622
127,622


ANALYSIS OF DIRECT COSTS




Activities
2024
Total
funds
2024
Total
funds
2023
        £
        £
        £




Staff costs

111,823

111,823

101,171
 
Insurance 

968

968

950
 
Telephone 

306

306

274
 
Travel expenses 

8,705

8,705

6,754
 
Printing, stationary and postage 

468

468

449
 
Office overheads

5,961

5,961

4,637
 
Training costs 

1,440

1,440

-
 
Accountancy fees 

1,860

1,860

1,680
 
Legal and professional fees 

11,103

11,103

11,707
 


142,634
142,634
127,622
Total 2023


127,622
127,622


7.

INDEPENDENT EXAMINER'S REMUNERATION

2024
2023
£
£

Fees payable to the Company's independent examiner for the independent examination of the Company's annual accounts
1,860
1,680

Page 20

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

8.



STAFF COSTS


2024
2023
£
£


Wages and salaries
108,262
97,922

Contribution to defined contribution pension schemes
3,561
3,249

111,823
101,171

The average number of persons employed by the Company during the year was as follows:


2024
2023

No.
No.


Employees
5
3

No employee received remuneration amounting to more than £60,000 in either year.





9.


TRUSTEES' REMUNERATION AND EXPENSES

2024
2023
£
£
Douglas Malcolm McAdam, Chairman

Remuneration
7,500
-




10.



DEBTORS


2024
2023
£
£


Due within one year

Other debtors
2,290
2,140

2,290
2,140

Page 21

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

11.



CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR


2024
2023
£
£


Other taxation and social security
1,332
1,278

Other creditors
2,112
2,082

Accruals and deferred income
1,740
1,620

5,184
4,980

Page 22

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

12.

STATEMENT OF FUNDS


STATEMENT OF FUNDS - CURRENT YEAR

Balance at 1 July 2023
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at 30 June 2024
£

Unrestricted funds






General Funds - all funds

27,633

65,456

(44,526)

(311)

48,252
 

Restricted funds







Social Media Marketing 

500

-

-

-

500
 
Tam Tod Fund 

-

165

(275)

110

-
 
Residential 

10,133

-

(1,718)

-

8,415
 
P2RW - Northwest 

38,577

37,500

(33,426)

-

42,651
 
P2RW ADHD

15,594

25,750

(5,270)

-

36,074
 
P2RW Cairngorms

27,480

30,939

(35,442)

-

22,977
 
Lionel Main award

2,640

1,386

(2,640)

-

1,386
 
P2RW Tayside

60,952

38,000

(37,582)

-

61,370
 
P2RW Hawkhill

-

-

(201)

201

-
 



155,876
133,740
(116,554)
311
173,373

Total of funds


183,509
199,196
(161,080)
-
221,625

Page 23

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

12.

STATEMENT OF FUNDS (CONTINUED)



STATEMENT OF FUNDS - PRIOR YEAR

Balance at
1 July 2022
£
Income
£
Expenditure
£
Transfers in/out
£
Balance at
30 June 2023
£

Unrestricted funds






General Funds - all funds

19,490

51,808

(43,657)

(8)

27,633
 


Restricted funds







Social Media Marketing 

500

-

-

-

500
 
Tam Tod Fund 

9

165

(182)

8

-
 
Residential 

13,936

1,560

(5,363)

-

10,133
 
P2RW - Northwest 

38,215

25,000

(24,638)

-

38,577
 
P2RW ADHD

6,838

9,250

(494)

-

15,594
 
P2RW Cairngorms

20,301

43,337

(36,158)

-

27,480
 
Lionel Main award

-

4,640

(2,000)

-

2,640
 
P2RW Tayside

60,512

40,029

(39,589)

-

60,952
 



140,311
123,981
(108,424)
8
155,876


Total of funds


159,801
175,789
(152,081)
-
183,509


13.

SUMMARY OF FUNDS


SUMMARY OF FUNDS - CURRENT YEAR

Balance at 1 July 2023
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at 30 June 2024
£
 
General funds

27,633

65,456

(44,526)

(311)

48,252
 
Restricted funds

155,876

133,740

(116,554)

311

173,373
 


183,509
199,196
(161,080)
-
221,625

Page 24

 
COUNTRYSIDE LEARNING SCOTLAND

(a company limited by guarantee)
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

13.

SUMMARY OF FUNDS (CONTINUED)


SUMMARY OF FUNDS - PRIOR YEAR

Balance at
1 July 2022
£
 
Income
£
 
Expenditure
£
 
Transfers in/out
£
 
Balance at
30 June 2023
£
 
General funds

19,490

51,808

(43,657)

(8)

27,633
 
Restricted funds

140,311

123,981

(108,424)

8

155,876
 


159,801
175,789
(152,081)
-
183,509


14.

ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT PERIOD

Restricted funds
2024
Unrestricted funds
2024
Total
funds
2024
        £
        £
        £



Current assets

173,373

53,436

226,809

Creditors due within one year

-

(5,184)

(5,184)

Total 


173,373
48,252
221,625



ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR PERIOD

Restricted funds
2023
Unrestricted funds
2023
Total
funds
2023
        £
        £
        £



Current assets

155,876

32,613

188,489

Creditors due within one year

-

(4,980)

(4,980)

Total 

155,876
27,633
183,509

Page 25