IRIS Accounts Production v25.1.0.734 Other Company accounts True false Pounds 1.10.23 30.9.24 30.9.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2200312023-09-30SC2200312024-09-30SC2200312023-10-012024-09-30SC2200312022-09-30SC2200312022-10-012023-09-30SC2200312023-09-30SC220031ns0:CharitableCompanyLimitedByGuarantee2023-10-012024-09-30SC220031ns15:PoundSterling2023-10-012024-09-30SC220031ns11:FRS1022023-10-012024-09-30SC220031ns11:IndependentExaminationCharity2023-10-012024-09-30SC220031ns11:SmallCompaniesRegimeForAccounts2023-10-012024-09-30SC220031ns11:FullAccounts2023-10-012024-09-30SC220031ns11:CharitiesSORP2023-10-012024-09-30SC220031ns16:EnglandWales2023-10-012024-09-30SC220031ns11:RegisteredOffice2023-10-012024-09-30SC220031ns0:Trustee22023-10-012024-09-30SC220031ns0:Trustee32023-10-012024-09-30SC220031ns0:Trustee42023-10-012024-09-30SC220031ns0:Trustee52023-10-012024-09-30SC220031ns0:Trustee62023-10-012024-09-30SC220031ns0:Trustee72023-10-012024-09-30SC220031ns0:Trustee82023-10-012024-09-30SC220031ns0:Trustee92023-10-012024-09-30SC220031ns0:Trustee12023-10-012024-09-30SC220031ns0:Trustee102023-10-012024-09-30SC220031ns0:Trustee112023-10-012024-09-30SC220031ns0:Trustee122023-10-012024-09-30SC220031ns11:CompanySecretary12023-10-012024-09-30SC220031ns0:TotalUnrestrictedFunds2023-10-012024-09-30SC220031ns0:TotalRestrictedIncomeFunds2023-10-012024-09-30SC220031ns0:Activity82023-10-012024-09-30SC220031ns0:TotalUnrestrictedFundsns0:Activity82023-10-012024-09-30SC220031ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-10-012024-09-30SC220031ns0:Activity82022-10-012023-09-30SC220031ns0:TotalUnrestrictedFunds2023-09-30SC220031ns0:TotalRestrictedIncomeFunds2023-09-30SC220031ns0:TotalUnrestrictedFunds2024-09-30SC220031ns0:TotalRestrictedIncomeFunds2024-09-30SC220031ns10:WithinOneYear2024-09-30SC220031ns10:WithinOneYear2023-09-30SC22003112023-10-012024-09-30SC220031ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-10-012024-09-30SC220031ns10:PlantMachinery2023-10-012024-09-30SC220031ns10:FurnitureFittingsToolsEquipment2023-10-012024-09-30SC22003122023-10-012024-09-30SC22003112023-10-012024-09-30SC22003112022-10-012023-09-30SC220031ns10:OwnedAssets2023-10-012024-09-30SC220031ns10:OwnedAssets2022-10-012023-09-30SC220031ns0:TotalUnrestrictedFunds2022-10-012023-09-30SC220031ns0:TotalRestrictedIncomeFunds2022-10-012023-09-30SC220031ns0:TotalUnrestrictedFundsns0:Activity82022-10-012023-09-30SC220031ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-10-012023-09-30SC220031ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-09-30SC220031ns10:PlantMachinery2023-09-30SC220031ns10:FurnitureFittings2023-09-30SC220031ns10:ComputerEquipment2023-09-30SC220031ns10:FurnitureFittings2023-10-012024-09-30SC220031ns10:ComputerEquipment2023-10-012024-09-30SC220031ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-09-30SC220031ns10:PlantMachinery2024-09-30SC220031ns10:FurnitureFittings2024-09-30SC220031ns10:ComputerEquipment2024-09-30SC220031ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-09-30SC220031ns10:PlantMachinery2023-09-30SC220031ns10:FurnitureFittings2023-09-30SC220031ns10:ComputerEquipment2023-09-30
REGISTERED COMPANY NUMBER: SC220031 (Scotland)
REGISTERED CHARITY NUMBER: SC031799
























REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

BAYS OF HARRIS CHARITABLE TRUST

BAYS OF HARRIS CHARITABLE TRUST

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 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 14

BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 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 September 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 objects of the charity in the year under review were of relieving poverty, advancing education and doing any other things that may benefit the communities of the Bays area of Harris.

Significant activities
The management of the Bays Community Centre in Leacklee was the principal activity of the charity during the year.

Volunteers
The contribution of volunteers (including directors, members and individuals from the community) has been and continues to be, of immense benefit to the charity in establishing, maintaining and managing The Bays Community Centre.

ACHIEVEMENT AND PERFORMANCE
Fundraising activities
The heating system at the Bays Community Centre now needs upgrading and modernising to allow the Centre to continue to be an attractive hub for the Community throughout the year. At the 20th anniversary tea party in May 2024 the Committee kicked off a fundraising exercise to attract community donations for the works which will help to attract grant funding. By the financial year-end the donations received plus interest earned totalled just under £800. Further fundraising is planned in 2025 for this project.

Internal and external factors
The charity ensures that funding (from internal and external sources) is in place to meet the projected running costs of the charity. Major projects proceed only on the basis that a total funding package has been agreed with external funding secured at an appropriate level.

FINANCIAL REVIEW
The financial results for the period ended 30 September 2024 record a deficit of £5,346 (2023 - deficit of £852), with total reserves of £137,388.

FUTURE PLANS
The principal focus of the charity continues to be the operation of the Bays Community Centre for the benefit of the community. As the Community Centre is now 20 years old and as matters such as the heating system upgrade had to be put into abeyance during the pandemic, the Committee will now be focusing on repairs and renewal of the building to ensure it remains a valuable community asset. The Committee are delighted a popular pop-up restaurant which used our space in 2024 will return in Summer 2025 which provides good rental income and brings new members of the community to the venue. We thank our regular hall users for their support and bookings and will continue to encourage additional community groups to use the facility for their events.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The organisation is incorporated as a company limited by guarantee and is governed by the Memorandum and Articles of Association. In the event of the company being wound up, the members are required to contribute an amount not exceeding £1.

The organisation is registered with the Scottish Charity Regulator and the Scottish Charity number is SC031799.

Recruitment and appointment of new trustees
The directors of the company (who are also charity trustees for the purposes of charity law) are appointed by the members in accordance with the Memorandum and Articles of Association.


BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The board consists of voluntary directors who manage the affairs of the charity through regular board meetings where matters are discussed and agreed. The decisions taken by the board are implemented by designated directors.

Induction and training of new trustees
The charity undertakes training for trustees to ensure awareness of the responsibilities of directors, the organisational structure, understanding of the financial position of the charity and future plans and objectives.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC220031 (Scotland)

Registered Charity number
SC031799

Registered office
The Bays Community Centre
Leacklee
Isle of Harris
HS3 3EH

Trustees
J Shaw
Mrs M Macleod (resigned 1.2.24)
Mrs M M Morrison (appointed 22.3.24)
A Ross
D Macleod
Mrs A Morrison
R N Morrison
K M Macleod (resigned 22.3.24)
P A Munro
Miss A J Sinfield
Ms R Macleod (appointed 22.3.24)
G Fulton (appointed 22.3.24)

Company Secretary
Mrs A Morrison

Independent Examiner
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS


BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2024


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 2 April 2025 and signed on its behalf by:





P A Munro - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
BAYS OF HARRIS CHARITABLE TRUST



I report on the accounts for the year ended 30 September 2024 set out on pages five 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.








Iain Morrison ACMA
The Chartered Institute of Management Accountants

CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS

15 April 2025

BAYS OF HARRIS CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2024

30.9.24 30.9.23
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 - - - 894

Charitable activities 5
Community Centre 3,423 1,268 4,691 7,862

Other trading activities 3 1,020 - 1,020 -
Investment income 4 106 3 109 17
Total 4,549 1,271 5,820 8,773

EXPENDITURE ON
Charitable activities 6
Community Centre 5,379 835 6,214 4,673

Other - 4,952 4,952 4,952
Total 5,379 5,787 11,166 9,625

NET INCOME/(EXPENDITURE) (830 ) (4,516 ) (5,346 ) (852 )


RECONCILIATION OF FUNDS
Total funds brought forward 8,445 134,289 142,734 143,586

TOTAL FUNDS CARRIED FORWARD 7,615 129,773 137,388 142,734

BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 12 127,277 132,229

CURRENT ASSETS
Debtors 13 1,443 1,521
Cash at bank 9,190 9,498
10,633 11,019

CREDITORS
Amounts falling due within one year 14 (522 ) (514 )

NET CURRENT ASSETS 10,111 10,505

TOTAL ASSETS LESS CURRENT LIABILITIES 137,388 142,734

NET ASSETS 137,388 142,734
FUNDS 16
Unrestricted funds 7,615 8,445
Restricted funds 129,773 134,289
TOTAL FUNDS 137,388 142,734

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


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


BAYS OF HARRIS CHARITABLE TRUST (REGISTERED NUMBER: SC220031)

BALANCE SHEET - continued
30 SEPTEMBER 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 2 April 2025 and were signed on its behalf by:





P A Munro - Trustee

BAYS OF HARRIS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 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.

Going concern

The trustees have assessed the charity's ability to continue as a going concern and do not consider there to be any material uncertainties about the charity's ability to continue as a going concern.

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions that affect the amounts reported for assets, liabilities, income and expenditure.

The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised and in future periods should it affect future periods.

The estimates and assumptions which carry a higher degree of risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Useful economic lives of tangible fixed assets
The annual depreciation charge for tangible fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. They are amended when necessary to reflect current estimates, future investment, economic utilisation and the physical condition of the assets. See note 9 for details of the values of tangible fixed assets.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


BAYS OF HARRIS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Freehold property - 2% on cost
Plant and machinery - 10% on cost
Fixtures and fittings - 10% 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.

Designated funds are unrestricted funds earmarked by the directors for particular purposes.

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

2. DONATIONS AND LEGACIES
30.9.24 30.9.23
£    £   
Donations - 894

3. OTHER TRADING ACTIVITIES
30.9.24 30.9.23
£    £   
Cafe rent 1,020 -

4. INVESTMENT INCOME
30.9.24 30.9.23
£    £   
Deposit account interest 109 17


BAYS OF HARRIS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. INCOME FROM CHARITABLE ACTIVITIES
30.9.24 30.9.23
Activity £    £   
Hall hires Community Centre 3,268 5,862
Fundraising Community Centre 948 -
Grants Community Centre 475 2,000
4,691 7,862

Grants received, included in the above, are as follows:
30.9.24 30.9.23
£    £   
Community Mental Health & Well Being Fund - 2,000

6. CHARITABLE ACTIVITIES COSTS
Direct Grant Support
Costs (see funding of costs (see
note 7) activities note 8) Totals
£    £    £    £   
Community Centre 5,416 220 578 6,214

7. DIRECT COSTS OF CHARITABLE ACTIVITIES
30.9.24 30.9.23
£    £   
Insurance 1,720 1,034
Light and heat, including gas 1,295 455
Postage and stationery 75 -
Repairs and maintenance 1,165 1,930
Advertising 18 6
Licences 127 107
Event Expenses 1,016 558
5,416 4,090

8. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
Community Centre 58 520 578

BAYS OF HARRIS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


8. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:
30.9.24 30.9.23
Community Total
Centre activities
£    £   
General charges 58 83
Accountancy and legal fees 520 500
578 583

9. NET INCOME/(EXPENDITURE)

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

30.9.24 30.9.23
£    £   
Depreciation - owned assets 4,952 4,952

10. TRUSTEES' REMUNERATION AND BENEFITS

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


Trustees' expenses

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


11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 894 - 894

Charitable activities
Community Centre 5,862 2,000 7,862

Investment income 17 - 17
Total 6,773 2,000 8,773

EXPENDITURE ON
Charitable activities
Community Centre 3,167 1,506 4,673

Other - 4,952 4,952
Total 3,167 6,458 9,625

BAYS OF HARRIS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


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

NET INCOME/(EXPENDITURE) 3,606 (4,458 ) (852 )


RECONCILIATION OF FUNDS
Total funds brought forward 4,839 138,747 143,586

TOTAL FUNDS CARRIED FORWARD 8,445 134,289 142,734

12. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 and
30 September 2024

217,271

28,082

36,034

385

281,772

DEPRECIATION
At 1 October 2023 88,019 25,105 36,034 385 149,543
Charge for year 4,345 607 - - 4,952
At 30 September 2024 92,364 25,712 36,034 385 154,495
NET BOOK VALUE
At 30 September 2024 124,907 2,370 - - 127,277
At 30 September 2023 129,252 2,977 - - 132,229

13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 160 80
Other debtors 374 276
Prepayments 909 1,165
1,443 1,521


BAYS OF HARRIS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Accrued expenses 522 514

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
30.9.24 30.9.23
Unrestricted Restricted Total Total
fund funds funds funds
£    £    £    £   
Fixed assets - 127,277 127,277 132,229
Current assets 8,135 2,498 10,633 11,019
Current liabilities (520 ) (2 ) (522 ) (514 )
7,615 129,773 137,388 142,734

16. MOVEMENT IN FUNDS
Net
At movement At
1.10.23 in funds 30.9.24
£    £    £   
Unrestricted funds
General fund 8,445 (830 ) 7,615

Restricted funds
Community Centre Fund 130,251 (4,345 ) 125,906
Emergency Hub 2,513 (607 ) 1,906
Restricted Grant Fund 1,525 436 1,961
134,289 (4,516 ) 129,773
TOTAL FUNDS 142,734 (5,346 ) 137,388

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 4,549 (5,379 ) (830 )

Restricted funds
Community Centre Fund - (4,345 ) (4,345 )
Emergency Hub - (607 ) (607 )
Restricted Grant Fund 1,271 (835 ) 436
1,271 (5,787 ) (4,516 )
TOTAL FUNDS 5,820 (11,166 ) (5,346 )


BAYS OF HARRIS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


16. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
1.10.22 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 4,839 3,606 8,445

Restricted funds
Community Centre Fund 134,596 (4,345 ) 130,251
Emergency Hub 3,120 (607 ) 2,513
Restricted Grant Fund 1,031 494 1,525
138,747 (4,458 ) 134,289
TOTAL FUNDS 143,586 (852 ) 142,734

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 6,773 (3,167 ) 3,606

Restricted funds
Community Centre Fund - (4,345 ) (4,345 )
Emergency Hub - (607 ) (607 )
Restricted Grant Fund 2,000 (1,506 ) 494
2,000 (6,458 ) (4,458 )
TOTAL FUNDS 8,773 (9,625 ) (852 )

The Community Centre Fund represents funds raised in respect of the building and fitting out of The Bays Community Centre. Depreciation and relevant items of maintenance are charged to this fund.

17. RELATED PARTY DISCLOSURES

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