IRIS Accounts Production v25.4.0.155 Other Company accounts True false Pounds 1.5.24 30.4.25 30.4.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true true false true false false 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC218660 2024-04-30 SC218660 2025-04-30 SC218660 2024-05-01 2025-04-30 SC218660 2023-04-30 SC218660 2023-05-01 2024-04-30 SC218660 2024-04-30 SC218660 ns0:CharitableCompanyLimitedByGuarantee 2024-05-01 2025-04-30 SC218660 ns15:PoundSterling 2024-05-01 2025-04-30 SC218660 ns11:FRS102 2024-05-01 2025-04-30 SC218660 ns0:IndependentExaminationCharity 2024-05-01 2025-04-30 SC218660 ns11:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 SC218660 ns11:FullAccounts 2024-05-01 2025-04-30 SC218660 ns0:CharitiesSORP 2024-05-01 2025-04-30 SC218660 ns16:EnglandWales 2024-05-01 2025-04-30 SC218660 ns11:RegisteredOffice 2024-05-01 2025-04-30 SC218660 ns0:Trustee1 2024-05-01 2025-04-30 SC218660 ns0:Trustee2 2024-05-01 2025-04-30 SC218660 ns0:Trustee3 2024-05-01 2025-04-30 SC218660 ns0:Trustee4 2024-05-01 2025-04-30 SC218660 ns0:TotalUnrestrictedFunds 2024-05-01 2025-04-30 SC218660 ns0:TotalRestrictedIncomeFunds 2024-05-01 2025-04-30 SC218660 ns0:Activity8 2024-05-01 2025-04-30 SC218660 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-05-01 2025-04-30 SC218660 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-05-01 2025-04-30 SC218660 ns0:Activity8 2023-05-01 2024-04-30 SC218660 ns0:TotalUnrestrictedFunds 2024-04-30 SC218660 ns0:TotalRestrictedIncomeFunds 2024-04-30 SC218660 ns0:TotalUnrestrictedFunds 2025-04-30 SC218660 ns0:TotalRestrictedIncomeFunds 2025-04-30 SC218660 ns10:WithinOneYear 2025-04-30 SC218660 ns10:WithinOneYear 2024-04-30 SC218660 1 2024-05-01 2025-04-30 SC218660 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC218660 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-05-01 2025-04-30 SC218660 ns10:PlantMachinery 2024-05-01 2025-04-30 SC218660 ns10:FurnitureFittingsToolsEquipment 2024-05-01 2025-04-30 SC218660 ns10:ComputerEquipment 2024-05-01 2025-04-30 SC218660 2 2024-05-01 2025-04-30 SC218660 3 2024-05-01 2025-04-30 SC218660 1 2024-05-01 2025-04-30 SC218660 1 2023-05-01 2024-04-30 SC218660 ns0:TotalUnrestrictedFunds 2023-05-01 2024-04-30 SC218660 ns0:TotalRestrictedIncomeFunds 2023-05-01 2024-04-30 SC218660 ns0:Activity8 ns0:TotalUnrestrictedFunds 2023-05-01 2024-04-30 SC218660 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-05-01 2024-04-30 SC218660 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-04-30 SC218660 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-30 SC218660 ns10:PlantMachinery 2024-04-30 SC218660 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-04-30 SC218660 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-04-30 SC218660 ns10:PlantMachinery 2025-04-30 SC218660 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-04-30 SC218660 ns10:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-04-30 SC218660 ns10:PlantMachinery 2024-04-30 SC218660 ns10:FurnitureFittings 2024-04-30 SC218660 ns10:ComputerEquipment 2024-04-30 SC218660 ns10:FurnitureFittings 2025-04-30 SC218660 ns10:ComputerEquipment 2025-04-30 SC218660 ns10:FurnitureFittings 2024-04-30 SC218660 ns10:ComputerEquipment 2024-04-30 SC218660 ns10:CostValuation 2024-04-30 SC218660 ns10:Subsidiary1 2024-05-01 2025-04-30 SC218660 ns10:Subsidiary1 1 2024-05-01 2025-04-30 SC218660 ns10:Subsidiary1 2025-04-30 SC218660 ns10:Subsidiary1 2024-04-30 SC218660 ns10:Subsidiary1 2023-05-01 2024-04-30

REGISTERED COMPANY NUMBER: SC218660 (Scotland)

REGISTERED CHARITY NUMBER: SC31813

| REPORT OF THE TRUSTEES AND |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2025 |

| FOR |

| THE ERISORT TRUST |

| THE ERISORT TRUST |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 3

| Independent Examiner's Report | 4 |

| Statement of Financial Activities | 5 |

| Balance Sheet | 6 |

| Notes to the Financial Statements | 7 |  | to |  | 13

| THE ERISORT TRUST (REGISTERED NUMBER: SC218660) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 APRIL 2025

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 April 2025. 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 main objectives of the charity are to relieve poverty, advance education and do all such other things that may benefit the communities of Pairc and Kinloch, Isle of Lewis.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

In February 2006 the charity purchased the Aline Forest from Forestry Enterprise with the support of the Scottish Land Fund. This is the largest community owned woodland in Scotland extending to 630 hectares. In May 2006 the charity set up a wholly owned subsidiary company, Erisort Trading (Aline) Limited, to manage and develop the Aline Community Woodland.

During the year the charity and its subsidiary company continued to manage and develop the Aline Community Woodland.

Internal and external factors

The charity is partially dependent upon the continuing support of public funding agencies to assist in the ongoing delivery of the aims and objectives of the trust.

FINANCIAL REVIEW

Principal funding sources

The charity is dependent on grants, donations and fundraising to fund its operational costs. Full details of the charity's principal funding sources are included in notes to the financial statements.

Investment policy and objectives

The charity's reserves are maintained in bank accounts as the current level of reserves are required to meet the Association's short term operational requirements.

Reserves policy

The general fund represents the unrestricted funds from past operating results. It also represents the free reserves of the charity. The trustees consider that due to the operational structure of the charity there is no requirement to hold significant levels of unrestricted reserves at the present time and that the level of free reserves at 30 April 2025 are sufficient to meet the charity's operational requirements.

During the year the charity's incoming resources exceeded the resources expended resulting in net income of £416 for the year (2024 - net income of £1,452). This represents an increase of £416 in unrestricted funds and no movement in restricted funds. Unrestricted reserves have as a result increased to £16,846.

FUTURE PLANS

The ongoing management and development of the Aline Community Woodland will be a focal point of the charity's activities during the coming years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The trust is a charitable company limited by guarantee, incorporated on 30 April 2001. 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 directors of the company are also charity trustees for the purposes of charity law. Under the requirements of the Memorandum and Articles of Association the Directors are appointed by the whole body of members at the Annual General Meeting. One third of the directors must retire by rotation at each Annual General Meeting.

| THE ERISORT TRUST (REGISTERED NUMBER: SC218660) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 APRIL 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The board consists of voluntary directors who manage the affairs of the charity through regular board meetings. The charity has reviewed its internal operational structure to assist in the effective management of the organisation. The board members are heavily involved in the day to day operations of the charity.

Induction and training of new trustees

The charity undertakes training for trustees to ensure awareness and understanding of:-

- the responsibilities of directors;

- the organisational structure of the charity;

- the financial position of the charity; and

- the future plans and objectives of the charity.

Wider network

The charity has established links with other organisations and agencies to foster the aims and objectives of the organisation.

Related parties

In May 2006 the charity set up a wholly owned subsidiary company, Erisort Trading (Aline) Limited, to manage and develop the Aline Community Woodland. Full details of the charity's subsidiary are included in the notes to the financial statements.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC218660 (Scotland)

Registered Charity number

SC31813

Registered office

Kershader Resource Centre

Kershader

Lochs

Isle of Lewis

HS2 9QA

Trustees

D Morrison

A D McDowall

D A Phillips

I Macleod

Independent Examiner

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

Bankers

Bank of Scotland

47 Cromwell Street

Stornoway

Isle of Lewis

HS1 2DE

| THE ERISORT TRUST (REGISTERED NUMBER: SC218660) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 APRIL 2025

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 12 January 2026 and signed on its behalf by:

D Morrison - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

THE ERISORT TRUST

I report on the accounts for the year ended 30 April 2025 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.

John E Moffat BA FCA

The Institute of Chartered Accountants in England and Wales

CIB Services

Chartered Accountants

63 Kenneth Street

Stornoway

Isle of Lewis

Western Isles

HS1 2DS

12 January 2026

| THE ERISORT TRUST |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 30 APRIL 2025

| 30.4.25 |  | 30.4.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 2 | 196 |  | - |  | 196 |  | 65 |

Charitable activities | 4

Woodland management | 3,278 |  | - |  | 3,278 |  | 1,995 |

Investment income | 3 | 11,584 |  | - |  | 11,584 |  | - |

Total | 15,058 |  | - |  | 15,058 |  | 2,060 |

EXPENDITURE ON

Charitable activities

Woodland management | 14,642 |  | - |  | 14,642 |  | 608 |

NET INCOME | 416 |  | - |  | 416 |  | 1,452 |

RECONCILIATION OF FUNDS

Total funds brought forward | 16,430 |  | 75,701 |  | 92,131 |  | 90,679 |

TOTAL FUNDS CARRIED FORWARD | 16,846 |  | 75,701 |  | 92,547 |  | 92,131 |

| THE ERISORT TRUST (REGISTERED NUMBER: SC218660) |

BALANCE SHEET

30 APRIL 2025

| 30.4.25 |  | 30.4.24

| Notes | £ | £ |

FIXED ASSETS |

Tangible assets | 8 | 71,623 |  | 71,623 |

Investments | 9 | 1 |  | 1 |

71,624 |  | 71,624 |

CURRENT ASSETS |

Debtors | 10 | 11,584 |  | 9,000 |

Cash at bank | 10,411 |  | 12,475 |

21,995 |  | 21,475 |

CREDITORS |

Amounts falling due within one year | 11 | (1,072 | ) | (968 | )

NET CURRENT ASSETS | 20,923 |  | 20,507 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 92,547 |  | 92,131 |

NET ASSETS | 92,547 |  | 92,131 |

FUNDS | 13

Unrestricted funds | 16,846 |  | 16,430 |

Restricted funds | 75,701 |  | 75,701 |

TOTAL FUNDS | 92,547 |  | 92,131 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 January 2026 and were signed on its behalf by:

D Morrison - Trustee

| THE ERISORT TRUST |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

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, with the exception of investments which are included at market value.

| The financial statements are presented in Pounds Sterling (GBP), which is the charitable company’s functional and presentation currency. All amounts in the financial statements have been rounded to the nearest pound, unless otherwise stated.

| 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.

| THE ERISORT TRUST |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

1. | ACCOUNTING POLICIES - continued

| Charitable activities

| Charitable expenditure comprises those costs incurred by the charity in the delivery of its objects and activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. The allocation of direct and support costs are analysed in the notes to the financial statements.

| Governance costs

| Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include accountancy fees and costs linked to the strategic management of the charity.

| Allocation and apportionment of costs

| All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. estimated usage.

| Allocation and apportionment of costs

| All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. estimated usage.

| Tangible fixed assets

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

| Aline Forest | - | no depreciation on land

| Improvements to Aline Forest | - | 25% on cost

| Plant and machinery | - | 25% on cost

| Events equipment | - | 25% on cost

| Office equipment | - | 25% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £100 are not capitalised.

| 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.

| Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

| 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.

| Investments

| Fixed asset investments in group undertakings are stated at cost less accumulated provision.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities as incurred.

| THE ERISORT TRUST |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

2. | DONATIONS AND LEGACIES

| 30.4.25 |  | 30.4.24

£ | £ |

| Donations | 196 |  | 65 |  |

3. | INVESTMENT INCOME

| 30.4.25 |  | 30.4.24

£ | £ |

| Income from subsidiary undertakings | 11,584 |  | - |  |

| All investment income arises from assets held within the UK.

4. | INCOME FROM CHARITABLE ACTIVITIES

| 30.4.25 |  | 30.4.24

| Activity | £ | £ |

| Wayleaves | Woodland management | 3,278 |  | 1,995 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 30 April 2025 nor for the year ended 30 April 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 30 April 2025 nor for the year ended 30 April 2024.

6. | STAFF COSTS

| The average number of employees during the year was Nil (2024 - NIL).

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 65 |  | - |  | 65 |

| Charitable activities

| Woodland management | 1,995 |  | - |  | 1,995 |

| Total | 2,060 |  | - |  | 2,060 |

| EXPENDITURE ON

| Charitable activities

| Woodland management | 608 |  | - |  | 608 |

| NET INCOME | 1,452 |  | - |  | 1,452 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 14,978 |  | 75,701 |  | 90,679 |

| THE ERISORT TRUST |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

7. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

| Unrestricted |  | Restricted |  | Total

| fund |  | funds |  | funds

£ | £ | £ |

| TOTAL FUNDS CARRIED FORWARD | 16,430 |  | 75,701 |  | 92,131 |

8. | TANGIBLE FIXED ASSETS

| Improvements |

| Aline |  | to Aline |  | Plant and

| Forest |  | Forest |  | machinery

£ | £ | £ |

| COST

| At 1 May 2024 and 30 April 2025 | 71,623 |  | 4,935 |  | 1,158 |  |

| DEPRECIATION

| At 1 May 2024 and 30 April 2025 | - |  | 4,935 |  | 1,158 |  |

| NET BOOK VALUE

| At 30 April 2025 | 71,623 |  | - |  | - |  |

| At 30 April 2024 | 71,623 |  | - |  | - |  |

| Events |  | Office |

| equipment |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2024 and 30 April 2025 | 21,317 |  | 2,150 |  | 101,183 |  |

| DEPRECIATION

| At 1 May 2024 and 30 April 2025 | 21,317 |  | 2,150 |  | 29,560 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  | - |  | 71,623 |  |

| At 30 April 2024 | - |  | - |  | 71,623 |  |

9. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| MARKET VALUE

| At 1 May 2024 and 30 April 2025 | 1 |  |

| NET BOOK VALUE

| At 30 April 2025 | 1 |  |

| At 30 April 2024 | 1 |  |

| There were no investment assets outside the UK.

| The company's investments at the balance sheet date in the share capital of companies include the following:

| THE ERISORT TRUST |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

9. | FIXED ASSET INVESTMENTS - continued

| Erisort Trading (Aline) Limited

| Registered office:

| Nature of business: forestry and logging related services

| %

| Class of share: | holding |

| Ordinary | 100 |  |

| 30.4.25 | 30.4.24

£ | £ |

| Aggregate capital and reserves | (1,878 | ) | 920 |  |

| (Loss)/profit for the year | (2,798 | ) | 866 |  |

10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.4.25 |  | 30.4.24

£ | £ |

| Amounts owed by group undertakings | 11,584 |  | 9,000 |  |

11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 30.4.25 |  | 30.4.24

£ | £ |

| Trade creditors | 462 |  | 538 |  |

| Accrued expenses | 610 |  | 430 |  |

1,072 |  | 968 |  |

12. | ANALYSIS OF NET ASSETS BETWEEN FUNDS

| 30.4.25 |  | 30.4.24

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | funds |  | funds |  | funds

£ | £ | £ | £ |

| Fixed assets | - |  | 71,623 |  | 71,623 |  | 71,623 |  |

| Investments | - |  | 1 |  | 1 |  | 1 |  |

| Current assets | 17,918 |  | 4,077 |  | 21,995 |  | 21,475 |  |

| Current liabilities | (1,072 | ) | - |  | (1,072 | ) | (968 | ) |

16,846 |  | 75,701 |  | 92,547 |  | 92,131 |  |

13. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.5.24 |  | in funds |  | 30.4.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 16,430 |  | 416 |  | 16,846 |  |

| Restricted funds

| Revenue Grants fund | 4,077 |  | - |  | 4,077 |  |

| Capital Grants fund | 71,624 |  | - |  | 71,624 |  |

75,701 |  | - |  | 75,701 |  |

| TOTAL FUNDS | 92,131 |  | 416 |  | 92,547 |  |

| THE ERISORT TRUST |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

13. | 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 | 15,058 |  | (14,642 | ) | 416 |  |

| TOTAL FUNDS | 15,058 |  | (14,642 | ) | 416 |  |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.5.23 |  | in funds |  | 30.4.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 14,978 |  | 1,452 |  | 16,430 |  |

| Restricted funds

| Revenue Grants fund | 4,077 |  | - |  | 4,077 |  |

| Capital Grants fund | 71,624 |  | - |  | 71,624 |  |

75,701 |  | - |  | 75,701 |  |

| TOTAL FUNDS | 90,679 |  | 1,452 |  | 92,131 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 2,060 |  | (608 | ) | 1,452 |  |

| TOTAL FUNDS | 2,060 |  | (608 | ) | 1,452 |  |

| General fund

| The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects.

| Revenue Grants fund

| This represents funds received from public funding agencies and trusts for a specified purpose.

| Capital Grants fund

| This represents funds received from public funding agencies and trusts in respect of specified capital expenditure.

| THE ERISORT TRUST |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

14. | RELATED PARTY DISCLOSURES

| The charity were entitled to a distribution of £11,584 from the trading subsidiary during the year ended 30 April 2025 (2024 - NIL) The balance due to the charity from the trading subsidiary at 30 April 2025 is £11,854 (2024 - £9,000).

15. | LIMITED BY GUARANTEE

| The company is limited by guarantee and has no share capital. The liability of each member in the event of the company being wound up is restricted to £1.

16. | PERMANENT ENDOWMENTS

| The charity does not have any permanent endowments.