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REGISTERED COMPANY NUMBER: SC187242 (Scotland)
REGISTERED CHARITY NUMBER: SC028094














Report of the Trustees and

Financial Statements for the Year Ended 30 June 2024

for

THE UIST COMMUNITY RIDING SCHOOL

THE UIST COMMUNITY RIDING SCHOOL






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 14

THE UIST COMMUNITY RIDING SCHOOL (REGISTERED NUMBER: SC187242)

Report of the Trustees
for the Year Ended 30 June 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 30 June 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
Creating and sustaining a unique, community led, focal point, in an equine centred leaning environment dedicated to the needs of the community and tourists, through the provision of recreational activities and nationally recognised qualifications.

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

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

FINANCIAL REVIEW
Principal funding sources
The year to end June 2024 has been a difficult year, with poor weather limiting many of the beach rides we have been able to offer - which is a popular activity for locals and visitors alike throughout the weekend and holidays. The replacement of the school roof last year allowed us to make full use of our alternative indoor rides/lessons.

Many fence repairs have been carried out by our head groom, which has enabled us to utilise more of the space in both our owned and leased fields. Our yard toilet facilities have also been massively upgraded from small stalls to one large disabled access facility.

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

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

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

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Related parties
East Camp Trust is a related party.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC187242 (Scotland)


THE UIST COMMUNITY RIDING SCHOOL (REGISTERED NUMBER: SC187242)

Report of the Trustees
for the Year Ended 30 June 2024

Registered Charity number
SC028094

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

Trustees
Mrs L Maclean (resigned 3.2.24)
Mrs S A Mackay
Mrs D A Macvicar
Mrs V Rae
Miss K A MacDonald Director (appointed 1.2.24)

Company Secretary
Mrs S Stewart

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

Approved by order of the board of trustees on 24 March 2025 and signed on its behalf by:





Mrs S A Mackay - Trustee

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

I report on the accounts for the year ended 30 June 2024 set out on pages four to fourteen.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








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

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

24 March 2025

THE UIST COMMUNITY RIDING SCHOOL

Statement of Financial Activities
for the Year Ended 30 June 2024

30.6.24 30.6.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 7,686 9,939 17,625 27,430

Charitable activities 5
Operation of a riding school 35,495 9,374 44,869 36,044

Other trading activities 3 9,540 - 9,540 9,435
Investment income 4 18,045 - 18,045 12,329
Other income 702 1,548 2,250 350
Total 71,468 20,861 92,329 85,588

EXPENDITURE ON
Raising funds 209 - 209 219

Charitable activities
Operation of a riding school 78,980 4,876 83,856 87,968

Other 2,336 17,571 19,907 5,008
Total 81,525 22,447 103,972 93,195

NET INCOME/(EXPENDITURE) (10,057 ) (1,586 ) (11,643 ) (7,607 )
Transfers between funds 13 3,752 (3,752 ) - -
Net movement in funds (6,305 ) (5,338 ) (11,643 ) (7,607 )

RECONCILIATION OF FUNDS
Total funds brought forward 42,503 51,575 94,078 101,685

TOTAL FUNDS CARRIED FORWARD 36,198 46,237 82,435 94,078

THE UIST COMMUNITY RIDING SCHOOL (REGISTERED NUMBER: SC187242)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Unrestricted Restricted Total Total
funds funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 25,616 41,114 66,730 77,512

CURRENT ASSETS
Debtors 11 2,550 - 2,550 154
Cash at bank 11,644 5,123 16,767 18,292
14,194 5,123 19,317 18,446

CREDITORS
Amounts falling due within one year 12 (3,612 ) - (3,612 ) (1,880 )

NET CURRENT ASSETS 10,582 5,123 15,705 16,566

TOTAL ASSETS LESS CURRENT
LIABILITIES

36,198

46,237

82,435

94,078

NET ASSETS 36,198 46,237 82,435 94,078
FUNDS 13
Unrestricted funds 36,198 42,503
Restricted funds 46,237 51,575
TOTAL FUNDS 82,435 94,078

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.


THE UIST COMMUNITY RIDING SCHOOL (REGISTERED NUMBER: SC187242)

Balance Sheet - continued
30 June 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 24 March 2025 and were signed on its behalf by:





S A Mackay - Trustee

THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements
for the Year Ended 30 June 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 - 4% depreciation on cost
Plant and machinery - 20% depreciation on cost and 10% depreciation on cost

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.


THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. DONATIONS AND LEGACIES
30.6.24 30.6.23
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Membership fees 855 - 855 500
Donations 305 (1 ) 304 2,459
Other income 6,526 9,940 16,466 24,471
7,686 9,939 17,625 27,430

3. OTHER TRADING ACTIVITIES
30.6.24 30.6.23
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Sale of Livery 9,480 - 9,480 9,053
Shop & Eriskay Pony Society 60 - 60 382
9,540 - 9,540 9,435

4. INVESTMENT INCOME
30.6.24 30.6.23
Unrestricted Restricted Total Total
funds funds funds funds
£    £    £    £   
Rents received 17,996 - 17,996 12,304
Deposit account interest 49 - 49 25
18,045 - 18,045 12,329

5. INCOME FROM CHARITABLE ACTIVITIES
30.6.24 30.6.23
Activity £    £   
Riding lessons Operation of a riding school 32,495 32,544
Grants Operation of a riding school 12,374 3,500
44,869 36,044

Grants received, included in the above, are as follows:
30.6.24 30.6.23
£    £   
Crown Estate 2,000 -
Western Isles Development Trust - 1,000
Caledonian MacBrayne - 2,000
Tesco 500 -
Scottish Childrens Charity - 500
Sports Council for Scotland 1,174 -
Magic Little Grant 1,000 -
Bakkafrost 2,000 -
Loch Duart 3,000 -
Carried forward 9,674 3,500

THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. INCOME FROM CHARITABLE ACTIVITIES - continued
30.6.24 30.6.23
£    £   
Brought forward 9,674 3,500
Souter Charitable trust 2,700 -
12,374 3,500

6. NET INCOME/(EXPENDITURE)

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

30.6.24 30.6.23
£    £   
Depreciation - owned assets 7,292 7,143
Surplus on disposal of fixed assets (2,250 ) (350 )

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2024 nor for the year ended 30 June 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2024 nor for the year ended 30 June 2023.


8. STAFF COSTS

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

30.6.24 30.6.23
Riding school staff 4 4

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

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 25,380 2,050 27,430

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

Other trading activities 9,435 - 9,435
Investment income 12,329 - 12,329
Other income 350 - 350
Total 81,038 4,550 85,588

EXPENDITURE ON
Raising funds 219 - 219

THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£    £    £   

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

Other 2,998 2,010 5,008
Total 84,777 8,418 93,195

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

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

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

10. TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£    £    £   
COST
At 1 July 2023 98,378 56,678 155,056
Additions - 2,310 2,310
Disposals - (7,250 ) (7,250 )
At 30 June 2024 98,378 51,738 150,116
DEPRECIATION
At 1 July 2023 43,716 33,828 77,544
Charge for year 3,892 3,400 7,292
Eliminated on disposal - (1,450 ) (1,450 )
At 30 June 2024 47,608 35,778 83,386
NET BOOK VALUE
At 30 June 2024 50,770 15,960 66,730
At 30 June 2023 54,662 22,850 77,512


THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 2,550 154

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 840 840
Social security and other taxes 1,266 -
Accrued expenses 1,506 1,040
3,612 1,880

13. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.7.23 in funds funds 30.6.24
£    £    £    £   
Unrestricted funds
General fund 33,852 (7,888 ) 5,362 31,326
Designated Fund - Contingency Fund 5,000 - (1,620 ) 3,380
Designated Fund - Maintenance Fund 3,651 (2,169 ) 10 1,492
42,503 (10,057 ) 3,752 36,198
Restricted funds
Restricted 14,963 89 386 15,438
SRUC 1,895 (143 ) (1,752 ) -
MOWI 110 - (110 ) -
Marine & Outdoor Tourism Restart Fund 8,310 (234 ) (2,276 ) 5,800
Roof fund 26,297 (1,298 ) - 24,999
51,575 (1,586 ) (3,752 ) 46,237
TOTAL FUNDS 94,078 (11,643 ) - 82,435

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 71,467 (79,355 ) (7,888 )
Designated Fund - Maintenance Fund 1 (2,170 ) (2,169 )
71,468 (81,525 ) (10,057 )
Restricted funds
Restricted 20,513 (20,424 ) 89
SRUC (143 ) - (143 )
Marine & Outdoor Tourism Restart Fund 491 (725 ) (234 )
Roof fund - (1,298 ) (1,298 )
20,861 (22,447 ) (1,586 )
TOTAL FUNDS 92,329 (103,972 ) (11,643 )

THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

13. MOVEMENT IN FUNDS - continued


Comparatives for movement in funds

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

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

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

THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

13. MOVEMENT IN FUNDS - continued

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

Net Transfers
movement between At
At 1.7.22 in funds funds 30.6.24
£    £    £    £   
Unrestricted funds
General fund 38,906 (9,453 ) 1,873 31,326
Designated Fund - Contingency Fund - - 3,380 3,380
Designated Fund - Maintenance Fund - (4,343 ) 5,835 1,492
38,906 (13,796 ) 11,088 36,198
Restricted funds
Restricted 25,730 (3,959 ) (6,333 ) 15,438
SRUC 2,767 (398 ) (2,369 ) -
MOWI 110 - (110 ) -
Marine & Outdoor Tourism Restart Fund 9,275 (1,199 ) (2,276 ) 5,800
Roof fund 24,897 102 - 24,999
62,779 (5,454 ) (11,088 ) 46,237
TOTAL FUNDS 101,685 (19,250 ) - 82,435

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 152,505 (161,958 ) (9,453 )
Designated Fund - Maintenance Fund 1 (4,344 ) (4,343 )
152,506 (166,302 ) (13,796 )
Restricted funds
Restricted 23,014 (26,973 ) (3,959 )
SRUC (143 ) (255 ) (398 )
Marine & Outdoor Tourism Restart Fund 491 (1,690 ) (1,199 )
Roof fund 2,049 (1,947 ) 102
25,411 (30,865 ) (5,454 )
TOTAL FUNDS 177,917 (197,167 ) (19,250 )


THE UIST COMMUNITY RIDING SCHOOL

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2024.