REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 |
FOR |
PORT WILLIAM INSHORE RESCUE SERVICE |
REGISTERED COMPANY NUMBER: |
REGISTERED CHARITY NUMBER: |
REPORT OF THE TRUSTEES AND |
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 |
FOR |
PORT WILLIAM INSHORE RESCUE SERVICE |
PORT WILLIAM INSHORE RESCUE SERVICE |
CONTENTS OF THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MAY 2024 |
Page |
Report of the Trustees | 1 | to | 3 |
Independent Examiner's Report | 4 |
Statement of Financial Activities | 5 |
Balance Sheet | 6 | to | 7 |
Notes to the Financial Statements | 8 | to | 16 |
PORT WILLIAM INSHORE RESCUE SERVICE (REGISTERED NUMBER: SC185631) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MAY 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 May 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 |
Objectives and aims |
The charity's objectives and principal activities are the protection of life by the provision and maintenance of an inshore rescue facility, available for use in any emergency life saving situation connected with the use by the general public of the inland and coastal waters of the United Kingdom. |
The charity promotes it's activities through publicity in co-operation with the press and other sources as well as the distribution of information pamphlets and other literature. |
The operation of the café and extension of public awareness programmes are conducive to the attainment of the charity objectives. |
ACHIEVEMENT AND PERFORMANCE |
This was a settled and successful year all round. The lifeboat made some significant rescues, and The View recorded a significant improvement on last year's trading. We are seeing the green shoots of recovery from COVID which is great, both from the perspective of the charity but more importantly from the health and welfare of our community. |
On the advice of our accountants, PIRSAC created a new company to accommodate commercial trading. The View (PIRSAC) Ltd was born and registered with Companies House. A company limited by share issue, with PIRSAC the sole shareholder. Going forward this will allow regular rental to be paid to PIRSAC and a biannual dividend of the profits. This will also lessen the tax liabilities of PIRSAC as a charity. The new company (SC678135) has a board of 3 directors - Kenny Barr (Chairman), Dorothy McDonald and Stewart Gerrish. The day to day management of the new business still lies with Helen Oxley. The new company officially commenced trading on 1 June 2024. |
In this period our lifeboat responded to 12 call outs from HMCG Belfast. A total of 17 individuals were provided assistance and their safety assured. With the ever increasing extremes of weather, on several separate occasions we would undertake day and night patrols of our community during high winds and tides-searching for damage and flooding in order to keep our community safe. |
PIRSAC continues to be active in many community events and the café caters for many small groups, enabling us to continue our high profile. The ongoing project to enlarge the premises is still ongoing with communication with funders protracted but still active. Planning permission has been obtained and professional consultants identified. |
Recruitment for the lifeboat, including boat crew, shore crew and support crew has been good. Individuals have been identified for specific roles in the support crew, ensuring that all the little chores are timeously carried out and all equipment and the station are kept in tip top condition. Training continues well and progress is being made to get several training crew members through their qualification required to become full time crew members. |
Generally, we feel in the last 12 months we have received a huge amount of public support for our charity. Donations have been excellent, with a local hostelry regularly making substantial donations. Other establishments continue to support through collecting cans and fundraising events. We extend our thanks and appreciation to all our supporters who continue to contribute to our funds. The need to search for funding will continue, which will assist with the ongoing running costs, future training schedules and the development of a recruiting policy. |
PORT WILLIAM INSHORE RESCUE SERVICE (REGISTERED NUMBER: SC185631) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MAY 2024 |
FINANCIAL REVIEW |
The charity has generated a net increase in unrestricted funds in the year of £16,890 (2023 £5,183) |
Unrestricted funds consist of general funds generated by fundraising at local community events, donations and income from the café. |
The directors' policy is to build up financial reserves for the eventual replacement fo the rescue craft, crew equipment and upgrading of facilities. Designated funds of £43,279 are held for this purpose. |
The balance of unrestricted funds at 31 May 2024 was £139,413 (2023 £122,523). |
Restricted funds represent reserves from funding awarded by FLAG, the Department of Transport, EMFF, CAF and the Energy Trust which are being written off over the expected lifetime of the assets acquire: 10 year for the boat, slipway, tractor and trailer, 5 and 3 years for the Land Rover, crew gear and other equipment. These funds included grant funding for training as well as funding for a youth officers which had to be repaid to the funder during the year as the charity was unable to fulfill the conditions of the grant in the time allowed. |
After related expenditure and depreciation, the balance of restricted funds as at 31 May 2024 was £158,944 (2023 £180,751). |
STRUCTURE, GOVERNANCE AND MANAGEMENT |
Governing document |
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. |
The charity was incorporated and registered on 11 May 1998. |
In the event of the Company being wound up, anything remaining after settlement of all debts and liabilities will be paid or distributed to some charitable institution with similar objects the the objects of the company. |
Recruitment and Appointment of Directors |
At present there are five directors of the company to manage and promote the charity's activities. |
One director serves as an employee of the company. |
With the establishment of the café and the extension of public awareness activities, the charity has made significant progress in achieving it's objectives and in generating the means for future sustainability. |
The dedication and commitment of the directors will ensure the continuing success of the charity in meeting its objectives as well as maintaining public interest in the local community. |
REFERENCE AND ADMINISTRATIVE DETAILS |
Registered Company number |
Registered Charity number |
PORT WILLIAM INSHORE RESCUE SERVICE (REGISTERED NUMBER: SC185631) |
REPORT OF THE TRUSTEES |
FOR THE YEAR ENDED 31 MAY 2024 |
Registered office |
Trustees |
Independent Examiner |
G Greenwood |
J.H. Greenwood & Company |
Chartered Accountants |
Ava Lodge |
Castle Terrace |
Berwick Upon Tweed |
Northumberland |
TD15 1NP |
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
Approved by order of the board of trustees on |
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
PORT WILLIAM INSHORE RESCUE SERVICE |
I report on the accounts for the year ended 31 May 2024 set out on pages five to sixteen. |
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. |
G Greenwood |
The Institute of Chartered Accountants in England and Wales |
J.H. Greenwood & Company |
Chartered Accountants |
Ava Lodge |
Castle Terrace |
Berwick Upon Tweed |
Northumberland |
TD15 1NP |
14 February 2025 |
PORT WILLIAM INSHORE RESCUE SERVICE |
STATEMENT OF FINANCIAL ACTIVITIES |
FOR THE YEAR ENDED 31 MAY 2024 |
31/5/24 | 31/5/23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
INCOME AND ENDOWMENTS FROM |
Donations and legacies |
Charitable activities | 3 |
( |
) |
Other trading activities | 2 |
Other income | 4 |
Total |
EXPENDITURE ON |
Raising funds | 5 |
Charitable activities | 6 |
Other | ( |
) | ( |
) | ( |
) |
Total |
NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
Transfers between funds | 17 | 3,917 | (3,917 | ) | - | - |
Net movement in funds | ( |
) | ( |
) | ( |
) |
RECONCILIATION OF FUNDS |
Total funds brought forward |
TOTAL FUNDS CARRIED FORWARD | 346,553 |
PORT WILLIAM INSHORE RESCUE SERVICE (REGISTERED NUMBER: SC185631) |
BALANCE SHEET |
31 MAY 2024 |
31/5/24 | 31/5/23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 12 |
CURRENT ASSETS |
Stocks | 13 |
Debtors | 14 |
Cash at bank and in hand |
CREDITORS |
Amounts falling due within one year | 15 | ( |
) | ( |
) | ( |
) | ( |
) |
NET CURRENT ASSETS |
TOTAL ASSETS LESS CURRENT LIABILITIES |
PROVISIONS FOR LIABILITIES | 16 | ( |
) |
NET ASSETS |
FUNDS | 17 |
Unrestricted funds: |
General fund | 139,413 | 122,523 |
Designated fund | 43,279 | 43,279 |
165,802 |
Restricted funds | 180,751 |
TOTAL FUNDS | 346,553 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024. |
The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006. |
PORT WILLIAM INSHORE RESCUE SERVICE (REGISTERED NUMBER: SC185631) |
BALANCE SHEET - continued |
31 MAY 2024 |
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. |
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 |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS |
FOR THE YEAR ENDED 31 MAY 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. |
Freehold property | - |
Plant and machinery | - |
Motor vehicles | - |
Stocks |
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
Taxation |
Taxation represents the sum of tax currently payable and deferred tax, on the trading activities of the charity. The company's liability for the current year is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. |
Deferred tax is recognised in respect of all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 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. |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
2. | OTHER TRADING ACTIVITIES |
31/5/24 | 31/5/23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Fundraising events | 4,678 | - |
Cafe income | 258,630 | - |
Fancy goods and gift sales | 9,861 | - | 9,861 | 6,263 |
273,169 | - |
3. | INCOME FROM CHARITABLE ACTIVITIES |
31/5/24 | 31/5/23 |
Activity | £ | £ |
Grants | Operation of lifeboats | - | (571 | ) |
Grants received, included in the above, are as follows: |
31/5/24 | 31/5/23 |
£ | £ |
CAF | - | 7,084 |
Foundation Scotland | - | (7,655 | ) |
- | (571 | ) |
4. | OTHER INCOME |
31/5/24 | 31/5/23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Electricity Feed In Tariff | 508 | - | 508 | 456 |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
5. | RAISING FUNDS |
Other trading activities |
31/5/24 | 31/5/23 |
Unrestricted | Restricted | Total | Total |
funds | funds | funds | funds |
£ | £ | £ | £ |
Opening stock | 500 | - |
Purchases | 93,447 | - |
Closing stock | (685 | ) | - | ( |
) | ( |
) |
Staff costs | 136,878 | - | 136,878 | 97,233 |
Insurance & utilities | 16,473 | - | 16,473 | 14,634 |
Equipment maintenance | 2,458 | - | 2,458 | 1,159 |
Fundraising costs | 580 | - | 580 | 160 |
Cleaning | 960 | - | 960 | 496 |
Miscellaneous costs | 1,227 | - | 1,227 | 1,222 |
Administrative costs | 2,148 | - | 2,148 | 642 |
Bank charges | 2,466 | - | 2,466 | 922 |
Depreciation | 1,192 | - | 1,192 | 2,419 |
257,644 | - | 257,644 | 180,046 |
6. | CHARITABLE ACTIVITIES COSTS |
Direct | Support |
Costs (see | costs (see |
note 7) | note 8) | Totals |
£ | £ | £ |
Operation of lifeboats | 42,330 | 2,244 | 44,574 |
7. | DIRECT COSTS OF CHARITABLE ACTIVITIES |
31/5/24 | 31/5/23 |
£ | £ |
Rates, insurance & utilities | 3,764 | 3,248 |
Equipment maintenance | 12,554 | 10,292 |
Site maintenance | 3,875 | 847 |
Training | 1,850 | 180 |
Consumables | - | 224 |
Depreciation | 20,287 | 27,046 |
42,330 | 41,837 |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
8. | SUPPORT COSTS |
Governance |
Management | costs | Totals |
£ | £ | £ |
Operation of lifeboats | 1,344 | 900 | 2,244 |
9. | NET INCOME/(EXPENDITURE) |
Net income/(expenditure) is stated after charging/(crediting): |
31/5/24 | 31/5/23 |
£ | £ |
Depreciation - owned assets |
10. | TRUSTEES' REMUNERATION AND BENEFITS |
One of the trustees, Helen Oxley, served as café manager and as such was paid remuneration of £23,737 (2023 £18,000). |
This is in accordance with the Memorandum and Articles of Association. |
No other trustee has received any other benefits from the charity or a related entity (2023 £nil). |
Trustees' expenses |
There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023. |
11. | STAFF COSTS |
The average monthly number of employees during the year was as follows: |
31/5/24 | 31/5/23 |
Staff |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
12. | TANGIBLE FIXED ASSETS |
Freehold | Plant and | Motor |
property | machinery | vehicles | Totals |
£ | £ | £ | £ |
COST |
At 1 June 2023 |
Additions |
Disposals | ( |
) | ( |
) |
At 31 May 2024 |
DEPRECIATION |
At 1 June 2023 |
Charge for year |
Eliminated on disposal | ( |
) | ( |
) |
At 31 May 2024 |
NET BOOK VALUE |
At 31 May 2024 |
At 31 May 2023 |
13. | STOCKS |
31/5/24 | 31/5/23 |
£ | £ |
Stocks |
14. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31/5/24 | 31/5/23 |
£ | £ |
Trade debtors |
Other debtors |
Prepayments |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
15. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31/5/24 | 31/5/23 |
£ | £ |
Trade creditors |
Social security and other taxes |
VAT | 13,006 | 7,123 |
Accrued expenses |
16. | PROVISIONS FOR LIABILITIES |
31/5/24 | 31/5/23 |
£ | £ |
Deferred tax | - | 283 |
17. | MOVEMENT IN FUNDS |
Net | Transfers |
movement | between | At |
At 1.6.23 | in funds | funds | 31.5.24 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 122,523 | 12,973 | 3,917 | 139,413 |
Designated fund | 43,279 | - | - | 43,279 |
12,973 |
Restricted funds |
FLAG | 166,202 | (14,375 | ) | (4,686 | ) | 147,141 |
Department of Transport 1 | 2,097 | (1,432 | ) | 769 | 1,434 |
CAF | 7,084 | (1,850 | ) | - | 5,234 |
D & G Council | 5,368 | (233 | ) | - | 5,135 |
(17,890 | ) | ( |
) |
TOTAL FUNDS | (4,917 | ) | 341,636 |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
17. | 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 | 297,018 | (284,045 | ) | 12,973 |
Restricted funds |
FLAG | - | (14,375 | ) | (14,375 | ) |
Department of Transport 1 | - | (1,432 | ) | (1,432 | ) |
CAF | - | (1,850 | ) | (1,850 | ) |
D & G Council | - | (233 | ) | (233 | ) |
( |
) | (17,890 | ) |
TOTAL FUNDS | ( |
) | (4,917 | ) |
Comparatives for movement in funds |
Net | Transfers |
movement | between | At |
At 1.6.22 | in funds | funds | 31.5.23 |
£ | £ | £ | £ |
Unrestricted funds |
General fund | 96,510 | 5,173 | 20,840 | 122,523 |
Designated fund | 64,109 | - | (20,830 | ) | 43,279 |
160,619 | 5,173 | 10 | 165,802 |
Restricted funds |
FLAG | 180,577 | (14,375 | ) | - | 166,202 |
Department of Transport 1 | 3,531 | (1,434 | ) | - | 2,097 |
Department of Transport 2 | 4,801 | (4,801 | ) | - | - |
Energy Trust | 1,356 | (1,356 | ) | - | - |
Foundation Scotland | 7,665 | (7,655 | ) | (10 | ) | - |
CAF | - | 7,084 | - | 7,084 |
EMFF | 1,185 | (1,185 | ) | - | - |
D & G Council | 5,601 | (233 | ) | - | 5,368 |
204,716 | (23,955 | ) | (10 | ) | 180,751 |
TOTAL FUNDS | 365,335 | (18,782 | ) | - | 346,553 |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
17. | 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 | 205,329 | (200,156 | ) | 5,173 |
Restricted funds |
FLAG | - | (14,375 | ) | (14,375 | ) |
Department of Transport 1 | - | (1,434 | ) | (1,434 | ) |
Department of Transport 2 | - | (4,801 | ) | (4,801 | ) |
Energy Trust | - | (1,356 | ) | (1,356 | ) |
Foundation Scotland | (7,655 | ) | - | (7,655 | ) |
CAF | 7,084 | - | 7,084 |
EMFF | - | (1,185 | ) | (1,185 | ) |
D & G Council | - | (233 | ) | (233 | ) |
(571 | ) | (23,384 | ) | (23,955 | ) |
TOTAL FUNDS | 204,758 | (223,540 | ) | (18,782 | ) |
The FLAG funding was for a new rescue craft and launching vehicle, together with an upgrade to the boat shed. |
The Department of Transport 1 funding was for the purchase of a new tractor, trailer and equipment. |
The Department of Transport 2 funding was for crew equipment and launch vehicle. |
Energy Trust funding was for the purchase of an electric car charging station. |
Foundation Scotland funding was for the appointment of a youth worker, these funds were repaid during the year. |
CAF income was funding for crew training, this was partly spent in the year to May 2024 with the remaining balance spent in 2025. |
EMFF income was for the purchase of equipment for the YESS project and the funding of the services of three development workers. |
D& G Council funding was from Regionwide Coastal Benefit Fund 2020/21 to cover the surveys and planning costs in the PIRSAC expansion project. |
Holywood Trust funding was provided to match income from Foundation Scotland for the youth officer and includes £1000 towards volunteer recruitment and activities. Unfortunately due to issues filling the post of youth officer, this grant was repaid in full to the Holywood Trust in 2022. |
PORT WILLIAM INSHORE RESCUE SERVICE |
NOTES TO THE FINANCIAL STATEMENTS - continued |
FOR THE YEAR ENDED 31 MAY 2024 |
18. | RELATED PARTY DISCLOSURES |