REGISTERED COMPANY NUMBER: SC226126 {Scotland) ‘ ”~ * = REGISTERED CHARITY NUMBER: SC032582 _-“Pa a
—— REPORT OF THE TRUSTEES AND = — —— sf UNAUDITED FINANCIAL STATEMENTS - 7 FOR THE YEAR ENDED 31 DECEMBER 2023 ——————ee ee — — —— ~— =a FOR = = LEWIS CAR CLUB
Nicolson Accountancy PO Box 16336 Glasgow G13 9FA
LEWIS CAR CLUB
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| Page | Page | ||
|---|---|---|---|
| Report of the Trustees | 1 | 1 to |
3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | 6 to |
7 |
| Notes to the Financial Statements | 8 | 8 to |
14 |
| Detailed Statement of Financial Activities | 15 |
LEWIS CAR CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. 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 ACTIVmES
Objectives and aims
The main objectives of the charity are the provision of recreational and educational facilities for motorsport and motoring activities on the island of Lewis.
Significant activities
During the year Lewis car club (LCC) have been holding regular/fortnightly track events. Attracting up to 20 members with an entry fee of £15.
Prices of cars and parts have increased dramatically since covid and that has effected the number of people who use the track due to the costs involved.
LCC opened up our track to the islands and Highlands rally tour in May 2023 and welcomed them. Hopefully will be seeing them back in 2024/25
LCC held its annual transport show in July 2023 and had great feedback.
LCC held an annual car show in October 2023 again great feedback from the public
It was the 50th anniversary of LCC in December 2023. We held an open night in the Caladh Inn for non members. old and new for a talk/ slideshow of the history of the LCC and how it all started.
Volunteers
The contribution of volunteers (including trustees, members and individuals from the community) has been and continues to be, of immense benefit to the charity in the continuing development of its recreational facilities.
ACHIEVEMENT AND PERFORMANCE Charitable activities
During the year, the club:-
-
organised and staged the annual Transport Motor Show and the annual Car Show at the Creed Motorsport Facility;
-
- held regular/fortnightly track events;
-
has offered the Creed Motorsport Facility to hold awareness days.
We are still recovering from COVID and are now in the process of recommencing events at the facility.
Fundraising activities
In 2023, the club's own resources have increased, mainly due to the increased number of events held throughout the year. Restricted funds have decreased in line with the depreciation on the Karting Track. The club is just starting to get back on its feet again and hopes to hold more fundraising events in 2024.
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 organisation.
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LEWIS CAR CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
FINANCIAL REVIEW
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 the level of free reserves at 31 December 2023 is sufficient to meet the charity's operational requirements given the ongoing fundraising events income being received.
During the year the charity's incoming resources exceeded resources expended resulting in net expenditure of £1,634 for the period (2022 - net income of £710). This represents an increase of £652 in unrestricted funds and a decrease of £2,286 in restricted funds. Unrestricted reserves has as a result increased to £4,564 (2022 - £3,912).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The Association is a charitable company limited by guarantee, incorporated on 7 December 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.
The organisation is registered with the Scottish Charity Regulator and the Scottish Charity Number is SC032582.
Recruitment and appointment of new trustees
The directors of the company are also charity trustees for the purpose of charity law.
Under the terms of the Memorandum and Articles of Association the Elected Directors are appointed by all the members at the Annual General Meeting. One third of the Elected Directors retire annually at each Annual General Meeting but are eligible for re-election.
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.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have assessed the major risks to which the charity is exposed, in particular those relating to the operations and finances of the charity, and are satisfied that systems are in place to mitigate their exposure to the major risks.
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LEWIS CAR CLUB
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number SC226126 (Scotland) Registered Charity number SC032582 Registered office 13 Murdoch Place Stornoway Isle of Lewis HS1 2YA Trustees R M Matheson - Chair C Aird - Treasurer J Macleod - Vice Chair N Murray Company Secretary N Murray Independent Examiner Angus Nicolson Nicolson Accountancy PO Box 16336 Glasgow G13 9FA Bankers Bank of Scotland 4 7 Cromwell Street Stornoway Isle of Lewis HSl 2DE
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 30 May 2024 and signed on its behalf by:
C Aird - Trustee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEWIS CAR CLUB
I report on the accounts for the year ended 31 December 2023 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 lO(l)(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.
Angus Nicolson
Nicolson Accountancy PO Box 16336 Glasgow G13 9FA
6 June 2024
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LEWIS CAR CLUB
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023
| 31.12.23 | 31.12.22 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 2 | 630 | 630 | 510 | |
| Charitable activities | 3 | ||||
| Charitable activities | 6,043 | 6,043 | 5,570 | ||
| Total | 6,673 | 6,673 | 6,080 | ||
| EXPENDITURE ON | |||||
| Charitable activities | 4 | ||||
| Charitable activities | 6,021 | 6,021 | 3,084 | ||
| Track | 2,286 | 2,286 | 2,286 | ||
| Total | 6,021 | 2,286 | 8,307 | 5,370 | |
| NET INCOME/(EXPENDITURE} | 652 | (2,286} | (1,634) | 710 | |
| RECONCIUATION OF FUNDS Total funds brought forward |
3,912 | 71,363 | 75,275 | 74,565 | |
| TOTAL FUNDS CARRIED FORWARD | 4,564 | 69,077 | 73,641 | 75,275 |
The notes form part of these financial statements
Page 5
LEWIS CAR CLUB
BALANCE SHEET 31 DECEMBER 2023
| 31.12.23 | 31.12.22 | ||
|---|---|---|---|
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 10 | 64,008 | 66,294 |
| CURRENT ASSETS | |||
| Stocks | 11 | 550 | 550 |
| Debtors | 12 | 2,115 | 2,104 |
| Cash at bank | 15,019 | 6,892 | |
| 17,684 | 9,546 | ||
| CREDITORS | |||
| Amounts falling due within one year | 13 | (8,051) | (565) |
| NET CURRENT ASSETS | 9,633 | 8,981 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 73,641 | 75,275 | |
| NET ASSETS | 73,641 | 75,275 | |
| FUNDS | 15 | ||
| Unrestricted funds | 4,564 | 3,912 | |
| Restricted funds | 69,077 | 71,363 | |
| TOTAL FUNDS | 73,641 | 75,275 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 notes form part of these financial statements
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LEWIS CAR CLUB
BALANCE SHEET - continued 31 DECEMBER 2023
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 30 May 2024 and were signed on its behalf by:
C Aird - Trustee
The notes form part of these financial statements
Page 7
LEWIS CAR CLUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
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 £.
The directors consider that there are no material uncertainties about the company's ability to continue as a going concern. The directors also consider that there are no significant areas of judgements, estimates or key assumptions that affect items in the accounts.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Income received in advance is deferred until the criteria for income recognition are met.
Grants generated to support the objects of the charity and without further specified purpose are taken to the Statement of Financial Activities in that period. Grants received which are related to capital expenditure or are for a specified purpose are transferred to Restricted Funds and are utilised to fund the future depreciation of the related capital expenditure or fund the costs relating to the specified purpose.
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. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
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.
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.
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 - 2% on cost Plant and machinery - 25% on cost
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LEWIS CAR CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POUCIES - continued
Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £100 are not capitalised.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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.
2.
3.
4.
DONATIONS AND LEGACIES
| 31.12.23 | 31.12.22 | |||
|---|---|---|---|---|
| £ | £ | |||
| Donations | 500 | 150 | ||
| Subscriptions | 130 | 360 | ||
| 630 | 290 | |||
| INCOME FROM CHARITABLE ACTIVITIES | ||||
| 31.12.23 | 31.12.22 | |||
| Activity | £ | £ | ||
| Fundraising | Charitable activities | 6,043 | 5,570 | |
| CHARITABLE ACTIVmES COSTS | Direct | Support | ||
| Costs (see | costs (see | |||
| note 5) | note 6) | Totals | ||
| £ | £ | £ | ||
| Charitable activities | 5,771 | 250 | 6,021 | |
| Track | 2,286 | 2,286 | ||
| 8,057 | 250 | 8,307 |
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LEWIS CAR CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 5. | DIRECT COSTS OF CHARITABLE ACTIVITIES | ||
|---|---|---|---|
| 31.12.23 | 31.12.22 | ||
| £ | £ | ||
| Rent | - | ||
| Insurance | 2,819 | 1,204 | |
| Light and heat | 952 | 479 | |
| Sundries | 61 | 49 | |
| Membership fees | 550 | 630 | |
| Health and safety | 386 | - | |
| Fundraising costs | 53 | 218 | |
| Charitable donations | 950 | - | |
| Depreciation | 2,286 | 2,286 | |
| 8,057 | 4,866 | ||
| 6. | |||
| SUPPORT COSTS | Governance | ||
| costs | |||
| £ | |||
| 250 | |||
| Charitable activities | |||
| Support costs, included in the above, are as follows: | 31.12.23 | 31.12.22 | |
| Charitable | Total | ||
| activities | activities | ||
| £ | £ | ||
| 250 | 504 | ||
| Accountancy and legal fees | |||
| 7. | |||
| NET INCOME/(EXPENDITURE) | |||
| Net income/(expenditure) is stated after charging/(crediting): | |||
| 31.12.23 | 31.12.22 | ||
| £ | £ | ||
| 2,286 | 2,286 |
Depreciation - owned assets
8.
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees'expenses
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
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LEWIS CAR CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 9. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| fund | fund | funds | |||
| £ | £ | £ | |||
| ~~INCOME AND ENDOWMENTS FROM~~ | |||||
| ~~Donations and legacies~~ | 510 | 510 | |||
| ~~Charitable activities~~ | |||||
| ~~Charitable activities~~ | 5,570 | 5,570 | |||
| ~~Total~~ | 6,080 | 6,080 | |||
| ~~EXPENDITURE~~ON | |||||
| Charitable activities | |||||
| Charitable activities | 3,084 | 3,084 | |||
| Track | 2,286 | 2,286 | |||
| Total | 3,084 | 2,286 | 5,370 | ||
| NET INCOME/(EXPENDITURE) | 2,996 | (2,286) | 710 | ||
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 916 | 73,649 | 74,565 | ||
| TOTAL FUNDS CARRIED FORWARD | 3,912 | 71,363 | 75,275 | ||
| 10. | TANGIBLE FIXED ASSETS | ||||
| Freehold | Plant and | Computer | |||
| property | machinery | equipment | Totals | ||
| £ | £ | £ | £ | ||
| COST | |||||
| At 1 January 2023 and 31 December | 114,300 | 46,313 | 7,743 | 168,356 | |
| 2023 | |||||
| DEPRECIATION | 48,006 | 46,313 | 7,743 | 102,062 | |
| At 1 January 2023 |
2,286 | 2,286 -- |
|||
| Charge for year | |||||
| 50,292 | 46,313 | 7,743 | 104,348 | ||
| At 31 December 2023 | |||||
| NET BOOK VALUE | 64,008 | - | -~~-~~ | 64,008 ~~-~~ |
|
| At 31 December 2023 | |||||
| 66,294 | 66,294 | ||||
| At 31 December 2022 |
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LEWIS CAR CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
| 11. | STOCKS | |||
|---|---|---|---|---|
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Stocks | 550 | 550 | ||
| 12. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Prepayments | 2,115 | 2,104 | ||
| 13. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.23 | 31.12.22 | |||
| £ | £ | |||
| Trade creditors | 61 | 61 | ||
| Deferred income | 7,740 | - | ||
| Accrued expenses | 250 | 504 | ||
| 8,051 | 565 | |||
| 14. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.1.23 | in funds | 31.12.23 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | ||||
| 3,912 | 652 | 4,564 | ||
| Restricted funds | ||||
| Restricted fund | ||||
| 71,363 | (2,286) | 69,077 | ||
| TOTAL FUNDS | 75,275 | (1,634) | 73,641 |
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LEWIS CAR CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
14. 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 | |||
| 6,673 | (6,021) | 652 | |
| Restricted funds | |||
| Restricted fund | |||
| - | (2,286) | (2,286) | |
| TOTAL FUNDS | 6,673 | (8,307) | (1,634) |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.1.22 | in funds | 31.12.22 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | |||
| 916 | 2,996 | 3,912 | |
| Restricted funds | |||
| Restricted fund | |||
| 73,649 | (2,286) | 71,363 | |
| TOTAL FUNDS | 74,565 | 710 | 75,275 |
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LEWIS CAR CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2023
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| Unrestricted funds | £ | £ | £ | |
| General fund | ||||
| 6,080 | (3,084) | 2,996 | ||
| Restricted funds | ||||
| Restricted fund | ||||
| (2,286) | (2,286) | |||
| TOTAL FUNDS | 6,080 | (5,370) | 710 |
FUNDS
General fund
The general fund represents unrestricted funds which the trustees are free to use in accordance with the charitable objects.
Restricted fund
This represents funds received for a specified purpose.
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
16. PERMANENT ENDOWMENTS
The charity does not have any permanent endowments.
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LEWIS CAR CLUB
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| 31.12.23 | 31.12.22 | 31.12.22 | |
|---|---|---|---|
| £ | £ | £ | |
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 500 | 150 | |
| Subscriptions | 130 | 360 | |
| 630 | 510 | ||
| Charitable activities | |||
| Fundraising | 6,043 | 5,570 | |
| Total incoming resources | 6,673 | 6,080 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Rent | 2,819 | 1,204 | |
| Insurance | 952 | 479 | |
| Light and heat | 61 | 49 | |
| Sundries | 550 | 630 | |
| Membership fees | 386 | - | |
| Health and safety | 53 | 218 | |
| Fundraising costs | 950 | - | |
| Donations Depreciation of tangible fixed assets |
2,286 | 2,286 | |
| Support costs | 8,057 | 4,866 | |
| Governance costs | 250 | 504 | |
| Accountancy and legal fees | |||
| 8,307 | 5,370 | ||
| Total resources expended | |||
| Net (expenditure)/income | (1,634) | 710 |
This page does not form part of the statutory financial statements
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