IRIS Accounts Production v25.1.0.734 Other Company accounts True false Pounds 1.7.23 30.6.24 30.6.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true false true true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3076842023-06-30SC3076842024-06-30SC3076842023-07-012024-06-30SC3076842022-06-30SC3076842022-07-012023-06-30SC3076842023-06-30SC307684ns0:CharitableCompanyLimitedByGuarantee2023-07-012024-06-30SC307684ns15:PoundSterling2023-07-012024-06-30SC307684ns11:FRS1022023-07-012024-06-30SC307684ns11:IndependentExaminationCharity2023-07-012024-06-30SC307684ns11:SmallCompaniesRegimeForAccounts2023-07-012024-06-30SC307684ns11:FullAccounts2023-07-012024-06-30SC307684ns11:CharitiesSORP2023-07-012024-06-30SC307684ns16:EnglandWales2023-07-012024-06-30SC307684ns11:RegisteredOffice2023-07-012024-06-30SC307684ns0:Trustee22023-07-012024-06-30SC307684ns0:Trustee12023-07-012024-06-30SC307684ns0:Trustee32023-07-012024-06-30SC307684ns0:Trustee42023-07-012024-06-30SC307684ns0:Trustee52023-07-012024-06-30SC307684ns0:Trustee62023-07-012024-06-30SC307684ns0:Trustee72023-07-012024-06-30SC307684ns0:Trustee82023-07-012024-06-30SC307684ns0:Trustee92023-07-012024-06-30SC307684ns0:Trustee102023-07-012024-06-30SC307684ns0:Trustee112023-07-012024-06-30SC307684ns0:Trustee122023-07-012024-06-30SC307684ns0:Trustee132023-07-012024-06-30SC307684ns0:TotalUnrestrictedFunds2023-07-012024-06-30SC307684ns0:TotalRestrictedIncomeFunds2023-07-012024-06-30SC307684ns0:Activity82023-07-012024-06-30SC307684ns0:TotalUnrestrictedFundsns0:Activity82023-07-012024-06-30SC307684ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-07-012024-06-30SC307684ns0:Activity82022-07-012023-06-30SC307684ns0:TotalUnrestrictedFunds2023-06-30SC307684ns0:TotalRestrictedIncomeFunds2023-06-30SC307684ns0:TotalUnrestrictedFunds2024-06-30SC307684ns0:TotalRestrictedIncomeFunds2024-06-30SC307684ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-06-30SC307684ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-06-30SC307684ns10:WithinOneYear2024-06-30SC307684ns10:WithinOneYear2023-06-30SC307684ns10:PlantMachinery2023-07-012024-06-30SC307684ns10:ComputerEquipment2023-07-012024-06-30SC30768422023-07-012024-06-30SC30768412023-07-012024-06-30SC30768412022-07-012023-06-30SC307684ns10:OwnedAssets2023-07-012024-06-30SC307684ns10:OwnedAssets2022-07-012023-06-30SC307684ns10:LeasedAssets2023-07-012024-06-30SC307684ns10:LeasedAssets2022-07-012023-06-30SC307684ns0:TotalUnrestrictedFunds2022-07-012023-06-30SC307684ns0:TotalRestrictedIncomeFunds2022-07-012023-06-30SC307684ns0:TotalUnrestrictedFundsns0:Activity82022-07-012023-06-30SC307684ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-07-012023-06-30SC307684ns10:PlantMachinery2023-06-30SC307684ns10:MotorVehicles2023-06-30SC307684ns10:ComputerEquipment2023-06-30SC307684ns10:MotorVehicles2023-07-012024-06-30SC307684ns10:PlantMachinery2024-06-30SC307684ns10:MotorVehicles2024-06-30SC307684ns10:ComputerEquipment2024-06-30SC307684ns10:PlantMachinery2023-06-30SC307684ns10:MotorVehicles2023-06-30SC307684ns10:ComputerEquipment2023-06-30
REGISTERED COMPANY NUMBER: SC307684 (Scotland)
REGISTERED CHARITY NUMBER: SC040530
























REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2024

FOR

OUTER HEBRIDES FISHERIES TRUST

OUTER HEBRIDES FISHERIES TRUST

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 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 13

OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

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
The Trust is a charitable, community-based organisation conducting scientific research into wild fish stocks and their habitat; advising on freshwater fisheries management and acting as a focal point of angling tourism and promotions.

The Trust also works closely with its umbrella organisation, Fisheries Management Scotland (FMS); with Marine Directorate and the Western Isles District Salmon Fisheries Board (WIDSFB).

Significant activities
The trust continued to undertake major fish tagging projects in collaboration with Dr Adam Piper from the Zoological Society of London (spring 2024). The purpose of this study was to find out if smolts originating from the Langavat SAC could be impacted by the Northland Power N4 (Spiorad na Mara) wind farm.

OHFT were awarded the electrofishing contract from AST for the Laxay project. AST say they intend to restore wild Atlantic salmon and sea trout by improving the quality and habitat of the Laxay and surrounding landscape. The project is being carried out across the Laxay catchment and the nine electrofishing sites OHFT surveyed were to establish baseline populations densities for salmon and trout.

SEPA have continued to develop their strategy as the new regulators for sea lice. OHFT have engaged with the process and attended all the SEPA stakeholder workshops. OHFT have also inputted to the working groups set up to develop the monitoring aspect of the new regulations.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
Representation
The Trust is represented on:
SEPA consultations.
Marine Directorate - Various
Nature.Scot - Loch Roag EAP;
Aquaculture operator EMPs;
Fisheries Management Scotland - Various.
and WIDSFB in assisting with statutory reponses to Comhairle nan Eilean Siar.

Summary of Key Activities during the Reporting Period
Smolt tracking, OHFT tagged one hundred Grimersta salmon smolts. The receivers have been recovered and connectivity between the langavat SAC and SNM site proven. OHFT and WIDSFB have written to Nature.Scot to make them aware of this work.

Considerable effort was made with local aquaculture operators to begin the monitoring attached to Environmental
Management Plans (EMP's). This included working with different companies throughout Lewis and Harris and will
continue next year.

OHFT conducted survey work on a consultancy basis for companies interested in bringing renewable projects to the
island. This work has included electrofishing surveys and working in conjunction with large mainland consultancies such as Gavia Environmental.

OHFT completed 21 days Fyke and Sweep netting to fulfil the FMS grant for wild fish monitoring.

OHFT delivered four Angling Promotion Events which were well attended by 109 children.


OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024


FINANCIAL REVIEW
Principal funding sources
The Trust is funded from a variety of sources. These include:
Donations from Western Isles Salmon Fisheries Proprietors;
Government funding for Managing Interactions with Aquaculture;
Funded project work;
Charitable donations.

Reserves policy
The financial results for the year ended 30 June 2024 record a deficit of £15,599 (2023 - £13,883 surplus) with total funds of £74,733 (2023 - £90,332).

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 trust is a charitable company limited by guarantee, incorporated on 30 August 2006. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees
The Trust is comprised of up to twelve Trustees/Directors.

Four Trustees are appointed from Nominating Bodies. These are the Western Isles District Salmon Fisheries Board ('WISFB'); Comhairle nan Eilean Siar ('CNES') and Aquaculture.

The remaining eight Trustees represent statutory and regulatory bodies, fishery owners and managers, angling clubs and community groups.

Those invited to become Trustees are selected for their interests and skills in achieving the objectives of the Trust.

Organisational structure
The Trust has two full-time staff (Biologist and Angling Promotion Officer) and one part time staff (Administrative Officer).

There is a Sub-Management Committee made up of three Trustees who are responsible for overall management of the Trust and its staff. The Sub-Management Committee is answerable to the Chairman and the Board of Trustees.

Induction and training of new trustees
New Trustees undergo a formal induction process to ensure they:
Comply with relevant Charities regulation and act in the interests of the charitable objectives of the Trust;
Declare personal or professional conflicts of interest;
Act solely for the benefit of the Trust;
Are registered with OSCR;
Comply with the Companies Act;
Are aware of the Health and Safety Policy of the Trust.

Trust staff have undertaken training in Health and Safety; electro fishing; first aid; fisheries law; fish disease recognition and information technology.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC307684 (Scotland)

Registered Charity number
SC040530

OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2024


Registered office
The Sawmill
Marybank
Stornoway
Isle of Lewis
HS2 0DD

Trustees
F Granville
I M Maciver
I Morrison
O G Foote
C Nicolson
E D Green
R Davies
J Steele (resigned 25.11.24)
I Trayner
A R Fraser
M Hill (appointed 23.11.23)
G H Macdonald (appointed 23.11.23)
Ms R A Kimber-Danger (appointed 14.3.25)

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

Approved by order of the board of trustees on 12 May 2025 and signed on its behalf by:





I M Maciver - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
OUTER HEBRIDES FISHERIES TRUST



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

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

13 May 2025

OUTER HEBRIDES FISHERIES TRUST

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2024

30.6.24 30.6.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 60,309 - 60,309 68,506

Charitable activities 5
Fisheries Management 35,851 20,497 56,348 53,794

Other trading activities 3 29 - 29 278
Investment income 4 388 - 388 101
Total 96,577 20,497 117,074 122,679

EXPENDITURE ON
Raising funds 9,381 - 9,381 -

Charitable activities
Fisheries Management 102,795 20,497 123,292 108,796
Total 112,176 20,497 132,673 108,796

NET INCOME/(EXPENDITURE) (15,599 ) - (15,599 ) 13,883


RECONCILIATION OF FUNDS
Total funds brought forward 90,332 - 90,332 76,449

TOTAL FUNDS CARRIED FORWARD 74,733 - 74,733 90,332

OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

BALANCE SHEET
30 JUNE 2024

30.6.24 30.6.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 10 4,150 - 4,150 7,623

CURRENT ASSETS
Debtors 11 1,827 - 1,827 3,878
Cash at bank and in hand 73,348 - 73,348 82,857
75,175 - 75,175 86,735

CREDITORS
Amounts falling due within one year 12 (4,592 ) - (4,592 ) (4,026 )

NET CURRENT ASSETS 70,583 - 70,583 82,709

TOTAL ASSETS LESS CURRENT LIABILITIES 74,733 - 74,733 90,332

NET ASSETS 74,733 - 74,733 90,332
FUNDS 13
Unrestricted funds 74,733 90,332
TOTAL FUNDS 74,733 90,332

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.


OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)

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 12 May 2025 and were signed on its behalf by:





I M Maciver - Trustee

OUTER HEBRIDES FISHERIES TRUST

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.

The financial statements are prepared in sterling which is the functional currency of the charity and are rounded to the nearest £.

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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.


Plant and machinery - 20% on reducing balance
Computer equipment - 33% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the Balance Sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

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.

OUTER HEBRIDES FISHERIES TRUST

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


2. DONATIONS AND LEGACIES
30.6.24 30.6.23
£    £   
Donations 60,071 68,506
Gift aid 238 -
60,309 68,506

3. OTHER TRADING ACTIVITIES
30.6.24 30.6.23
£    £   
Fundraising events 29 74
Other income - 204
29 278

4. INVESTMENT INCOME
30.6.24 30.6.23
£    £   
Deposit account interest 388 101

5. INCOME FROM CHARITABLE ACTIVITIES
30.6.24 30.6.23
Activity £    £   
Grants Fisheries Management 20,497 1,000
Surveys Fisheries Management 26,213 28,021
Tagging Fisheries Management - 19,806
Project Management Fisheries Management 4,220 -
Employment allowance Fisheries Management 5,418 4,967
56,348 53,794

Grants received, included in the above, are as follows:
30.6.24 30.6.23
£    £   
Fisheries Management Scotland 19,297 -
HDH Wills - 1,000
Safe Deposit Scotland 1,200 -
20,497 1,000


OUTER HEBRIDES FISHERIES TRUST

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


6. NET INCOME/(EXPENDITURE)

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

30.6.24 30.6.23
£    £   
Depreciation - owned assets 3,473 1,350
Depreciation - assets on hire purchase contracts and finance leases - 799

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
30.6.24 30.6.23
£    £   
Trustees' expenses - 942

8. STAFF COSTS

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

30.6.24 30.6.23
Fisheries management 3 3

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

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 68,506 - 68,506

Charitable activities
Fisheries Management 53,794 - 53,794

Other trading activities 278 - 278
Investment income 101 - 101
Total 122,679 - 122,679

EXPENDITURE ON
Charitable activities
Fisheries Management 93,066 15,730 108,796

NET INCOME/(EXPENDITURE) 29,613 (15,730 ) 13,883


OUTER HEBRIDES FISHERIES TRUST

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
fund fund funds
£    £    £   

RECONCILIATION OF FUNDS
Total funds brought forward 60,719 15,730 76,449

TOTAL FUNDS CARRIED FORWARD 90,332 - 90,332

10. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023 and 30 June 2024 13,483 14,694 3,309 31,486
DEPRECIATION
At 1 July 2023 8,435 12,297 3,131 23,863
Charge for year 2,696 599 178 3,473
At 30 June 2024 11,131 12,896 3,309 27,336
NET BOOK VALUE
At 30 June 2024 2,352 1,798 - 4,150
At 30 June 2023 5,048 2,397 178 7,623

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Motor
vehicles
£   
COST
At 1 July 2023 14,694
Transfer to ownership (14,694 )
At 30 June 2024 -
DEPRECIATION
At 1 July 2023 12,297
Transfer to ownership (12,297 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 2,397

OUTER HEBRIDES FISHERIES TRUST

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 - 2,257
Prepayments and accrued income 1,827 1,621
1,827 3,878

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 493 518
Social security and other taxes 1,026 892
Other creditors 1,418 1,232
Accrued expenses 1,655 1,384
4,592 4,026

13. MOVEMENT IN FUNDS
Net
movement At
At 1.7.23 in funds 30.6.24
£    £    £   
Unrestricted funds
General fund 90,332 (15,599 ) 74,733

TOTAL FUNDS 90,332 (15,599 ) 74,733

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 96,577 (112,176 ) (15,599 )

Restricted funds
Restricted 20,497 (20,497 ) -

TOTAL FUNDS 117,074 (132,673 ) (15,599 )


OUTER HEBRIDES FISHERIES TRUST

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


13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.7.22 in funds 30.6.23
£    £    £   
Unrestricted funds
General fund 60,719 29,613 90,332

Restricted funds
Restricted 15,730 (15,730 ) -

TOTAL FUNDS 76,449 13,883 90,332

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 122,679 (93,066 ) 29,613

Restricted funds
Restricted - (15,730 ) (15,730 )

TOTAL FUNDS 122,679 (108,796 ) 13,883

14. RELATED PARTY DISCLOSURES

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