RE615TERED COMPANY NUMBER: 5C444382 (5rod•nd) RE615TERED CHARITY NUMBER.. SC039771 Flnadal S End
pArt of the Truste•s R•pDrt of the Irdepethi Statsmert olFIMrKknIActfr41tl nce Shert Not•stoth• AlneIl Stattments
The trvstees. who are a150 deCtorS of the char1tyf0rt of ih• Crynlts Art XK%. Presentthelr report with the fubanckal statements of the chèrity for the year ended 31 January 25. The twstees have adopted the provtslon of A¢CoUnMI and Reportln8 by Ch•rMtes: StatenTht of Recommended Prartke appUCab to charltles preparfjnl thetr accounts in a¢¢ordan¢e wlth the Financial ReportiTha Standard applkable in the UK and Republk of Ireland IFRS 1021 leffectfve l January 20191. OBJEalVES ANDAfftThES The oblKIs forwhkh the trust 15 establlshed are: To ad¥aft the eTh%ryronrnental protection. ihe pjblk of all 4>•cl•s of freshw•ter fish. blv¥lves. Ibwertebrates •nd otr freshwater aquatk specles and ecoSY5ter thrOh corbserwdtlon and r•sponslble enhancement. Thls Incde$the aquatk flora and f•una located In the Inland and coa5talwat•rs of 5kye, Alav, nd the Small Isles as ltsted In the Skye Dlslrkl Salrnon Flsherfe5 Board Desknkni 0er 1995, as well as the rfvrsand •stu4rlesof lh11$h •nd Lkxh Houm. To advahtè the krtowledp of iht publk and •Try •ssod•tknD. corn. loral wthortty, mInIstIatfvQ or 8ovrntnental alency. orpubllc or rnwesentatfve both th: The undErstandkn8 of aquatk eco5•m9 for •n •conoff& or d•1 •rtl¥tty. •rdlor ffrnr E•tchment naKem¢nt The •ssentlal beneffts of plotectk. consbWlton, •nd Improvements of •quatk envlronments. The m•ln 4rt1v#l¢s undertaken by the tWSt ln rektk>n to thtse obJtrtl¥es Inthdè: 5cl•ntffic r•M•rth •fid n%lt011n1oI IfKalt4bJ tlsh powl•th)ns Id•ntlflcatlon ol w•ssurns•nd thr••ts 5nycl1 tM flsh 5uThfv•l De¥elopm•nt ofnwkn mtasur•s ih•t c•n be Imted to lrnwiwe fish Outr•ach ind •ducat)n •¥•nts to r•15 publk awreness Communkation ind data exchange between relet stak•tld•13 to further Improv• l•olsl•tlon. prot•rtlon and rnana8ernent of wdd115h population5 Respons6bl• and sust•lMbJ• consemtlon and restoratkn wxlkes ACHIEVEMENT AND PEftFORNWCE Th• maln achlevements of the twst over the last year intludes: A wkle Tanging )nnual rnonltorin8 pro8ramn ofwild Mlmun and tr(•rt powl•tlons acro multlple Iwe st4ie5 In fr•shw•ter and esty•rlDt bit*S •cross s and Locha15h. Partlclpatlon In Srnrnent funded n•tbnal fb5h pro8rdmrnes. DelSvery of educatlon wogrnmmes In local Kvlmary sthools Engagerntnt with industry and lotal authorfliesto prknftlseaqu•tk ecosystem pmtertlon and after infrastructure devejoprmnt
Skye & ioth•15h RIVersT51 Report of theTrustees{contlnuedl lof th• Ye•r Ended 31 Janu•ry 2025 AOIIEVEMENT AIID PERFORMANCE lconthued) The above actlvlties have led to a nurnber of benefrts, includin8'. Addln¢ sl8nlafit to th• potrl of relevarbt data on salmonld populatbns 4nd otherfreshwat•r specles ènd th• natural and anthropogenl¢ challenges faclng ihtm Sn rlparian and Inshore eDvlronments. These data are lrnportant to relevant publlc, envlronmental and ¢ommerckl or8inlsatlons In Influenclng 8uldance and best prartlce ftrthe protèdlon and Improvement of the envlronment. Helplng inform publlc declslon-maklni processes such •$ formal planTr5nR perrnls51on requests. Rabln8 wblk awareness of th• Importance and ComplexleS of varlous flsh spgclfrs In our local envlronm•nts. ANANaAL REWEW Thetrust suffered a n¢t expendllure forthe year totallln8 £3.51312024 net exp•nd6tur• £2,207). The reser¥•s carrl•d forward at 31 January 2025 total £119.¢XIS12024 £I22,5181. of whlch £nll1£971 •r• restrkttd funds. Reseryes pollr The tNSt c•rrl•s foard r•s•rv•& y•aron y•ar,to m••tthè cost50f an exp•nd1 proy¥fflme of actItte$ andfund Ir6d urbfores•ttt costs. sTrucruRE. GOVERNANCE AND MANAGEMENT Gov•rnlnK dowrnent The charlty Is controlled by Its8o¥erftlng document, a d••d of tmst, and constitirte$ 4 Ilmtted ¢omp•ny& Ilmfted bv guarantee, a5 defined by the Comwnles Act 2006. Appolntm•nt oltYust••s SLRT Trustee5 carb be nomlnèled and consldered for •ppolThtment by the fvll board of Trustees. New Trustees are r•cwtted based on thelr rSonal hlstory wtth and knowtedge of: WSld flsh Ipartlcularty salmonld51 and thelr conservatton andlor Aquatk and terr•strlal ecosystems and th•lr cons•rvatlon andlor A background In scfen¢elres•TchlproJ•ct dev•lopm•nt andlor FIDanc141 experlence partlcularly wlth re¢ard to rStered charty èccotsnts Th• p051tion of Chalr Is elerted and rev6ed 4t Annual Genernl me•tln85 of th• Board. From the Tru51'5 Artlcles of ASSOCEt0n.' Any per59n who is willing to act a5 a Trustee, and who Is permltt•d by law to do so. may b• appolnted to be a Trustee by h resol10 of the Trustee$. Where o maxlmum of Twstees has b8•n frA•d (Le. 101. the appolntment of a frust*t must not tatsse that numberto be exceeded. No Trustee shall serve for rnore thon nlne consecutfve years, unless th• Trwstees conslder tt would be in th• best interests of the Charity for a partlcular Trustee to contlnue to serve beyond that perfod and that TN5tee is reappointed in accordance with the Artkle5.
REFERENCE ANDADMINISTrAII¥E tIEfAILS N•m• ofdorlty & Loth•lsh RléW$Tnt SCY4382 Isroilandl SC039771 R•ilrt•r•d olftr• Arainn 05ts1g bhal Mor 051a 151e of Skye N44 8RQ Tn4rt1 E NIaCPheOn l M LlTrds•v Dr M A Smlth N H A Pearxft R B Klndne5S RJ Hendry M G Bradshaw C A de Vrles Ind•wnd•rt •x•mkn•r D4Dlel Wood 8kc (Honsl CA Wood Acc¢yJnt•rKy Ltd Gknt41ew Upper Feorl b• of Sky• IVSS 82L
REPSPONSABIUTIES ANDAPPIIOVAL Thetrustees Iwho are tht dlreclor5 of Skye & LoclAlsh Rfr4ers Trust for the purpose of company lawl are responslble for preparing the Report of Tnjstees and the fthanctal staternents in accordance with appllcable and Untted Kln4dom Stand•rds (Unlted KlnRdom Generalty Accepted knountln8 Pf•¢tK•l. C¢rfnpany law Twlrs dlrtctors to wtpare flnanclal st•ternents for eath fiTrandal year ththlch ghe a true •nd falr vlew of the state of affalrs of the charltatAe company 45 •tthe b•knnce sheet d•te and of Its [ncomS fesource •nd applk•tlon of resourc Includlnq Incorne and expenditure, for th• fin•nc6al y•ar. In prerIng those flnanclal statements, thetwstees sh(Id folknw best practKe and: Select sultableaccounttre Ikand then appWthtmconsSstentlv: Make ludgernents and estlmattsthat ar• i•son•ble •Dd wudent Observ•the methods •nd prfjn¢lples In the chaFIty SORP.. Follow applkable accovnting stand•rds. sublert to ahy rn•terthl dep•rturu dlsckmd Ind •xpl•lrl In th• attovnts,. Prep•r• fin•n¢l•l st•t¢ments on the conc4rn bas15 unl•ss hMpproprt•t• to presume tt th• or¢anls•tk)n wlll cOntIn on th•t basts. The trustees are responslbte for mathtaInl proper attountthg records thkh dtsclose wSth rea50nablè atturnty •t •Thytlmethe financLIl posttlon of theorganlsatbn and tOen•bthtMto ensur•thatthefinaDcL4lsiatementscornp wtth the Charttles and Tfuslee Investrnent IScrtl•ndl Art XKI5. the Ch•rlt6ès Accounts (Scotlandl Re8ulatbn5 2(106 laj arn¢ndedl and the Companles Act 2006. They are also r•sponslblt for f•W•rdIn1 the ossets of the company and hence for taking re•50n•bl• Steps forthe pr•ventlon of fraud •nd fjtr Irreeul4ritie5. Approved by ord•rof th• iwd 4)n 12 S•F•mb•r 2025 •nd ned Its behwlf by: RJ Hendry Trustee
I report on the financi31 statements of the 5kye & Lochalsh Ri4ersTnut forthe yearonded 31 January 2025 a$ set outon pages 6t0 16. The charivs trustees (who are a150 the direclors of the C<MnY for the WlSe of ¢ompany lawl are responslble forthe preparatk)n of the acclwnts li accordance 4th the ternKs ofthe Charities and Tnts Investment Iscotlandl Act 2005 and the Charttles knunts15¢otlandl Reeul•t)D$ 2th16 las amended). The ¢hary trustees consider that the audfc requlrement of wulations IOIIMal to (¢1 of the 21M)6 A(ctyJnts Regulati$ does not apply. It is my responsibilityto e¥amine theacoxtnts as requred Under sertion 44llllcl of the act and to Stale whether particuLar matters have Cn•t0 rrtyattentk)n. My examination orried in accordance wf(h Regulat 11 of the 20l A¢nts Regulations. An examlnatton includes a review of the xcounting records kept by the charity and 3 comparison of the accounts presented with those record& ft atso indudes considerat•Jn of any unusual items or disch)5ure5 in the acctwnts and seeks explanations frorn the twUeeS concerning any suth matter& The YOdUreS undertaken do not provide all the evrdence that woukl be required in an audit arKI. ¢onse4uenity I do not exp an atyjlt oplnloD on the t41ew glven bytht a¢ttyJrtts. In the cour5eof rny exalninknn. no matter has comèto ny attention: l. wthkh Bfves me reasonable cause to belleve that. in anymaterral res the requirernents: to keep attntI r•r£d5 rn att¢Ydano wth Sedknn 44(IXal of the 2rnS P<t •NI Ilegul4th)n 4 of the 2006 A¢¢o¢Jnts ReQuIatn$ to prepare ac¢ounts which acco with th* acwurytlre F$ and COTrtht wlh Re8ulatb)n 8 ofthe 2006 A¢Wut Regulath)ns have not been nrt or to whlth. In my opinlon. attentwjn Shk1 be drawn in orderto enable a bxoptr understandlng of the acctyjnts to be reached. Danlel WWJ BA¢c{H£thsl CA Wfxxl A¢ctyJthtanty L Gltnview Upper Feorle 151e of Skye IV55 8ZL 12 Septernber 2025
Skye & Lo¢h¥15h RlversTrusi Statement of Flnancial Artl¥ltt•s lindud1 Income and E¥peDdltsre Account) for the Year Ended 31January 2025 Unrestritted Fund Restricted Fund Total Funds 202S Total Funds 2024 Note5 Income: Donations and legacles Intoffle from Charitableartrvt[ts Investment thcorne 3.000 87.244 17.257 20.257 87,244 25.322 81.485 149 Tot•1 come 9LOYO 17.257 108.287 106,956 ExpendfturetM: Expenditure on charltable artwtties Govèmantè t05tS 91356 1090 17.354 109,710 1090 107,488 1,675 Total expendlture X446 I7.4 iiuoo 109.163 N•1 orne I lexpqndlture) IW61 115131 Transfers b•twqeThfvnds Net ffjovernents In fun 114151 13,5131 112071 Total fvnds brought forward Total fvnds carrled foThrnrd 121421 119.005 97 122,518 119.005 121518 All aunt$ relate to tonttnutng artivities.
At 31J¥102s Tcrtal Funds Totsl Funds 2025 2024 Fund Fund 14.070 .070 14,070 14070 16.09S 16.095 Debtors Cash at baftk and ID hand io 25,091 100,108 5.199 107,(KJ3 107.003 849 Uabnlls Amounts falling due within one year li 3.914 3,914 18.776 IW935 106A23 T¢Aal net 85s¢ts IW05 Unrestricted fvnth Restricted funds i.()5 122,421 97 Total lund5 905 121518 The Charltable wmpany i5ertftled to exefflpkn from •JrfltunderSe£tw 477of the Companles Act 2(K6 forthe year ended 31 January 2025. The membersha¥e notrequtyedthecharitsble cornpanytoobtain an aurtOf sllnancialstaternent5fortheye•r ended 31 January 2025 in accordance with SectKJn 476 ofthe CompaniesAtt 20t6. The tfU5tee5 ack the rtsponsi7ltlts for ctynptying wfth the reqlets ofthe Companles Act 2006 with respect to accounting wercvds and the preparatfjon of financial statemen Theses financial 5tatemEnts Iwve btn wepared in (dant#the speoal wo¥tslon$of Part 15 of the Companies Act 2006 relatth8 to smal charltsble companie The financk?15taternerrts approved bythe t)ard gf trnstees on 12 Septenthr 2025 and we $ed on its behalf RJ Hendry Twstee
Sky• & Lothalsh Rh•rs Trust Notes to the Flnandal Statemènts for th•Y•ar Eftd•d 31January 2025 l. G•n•MI Inform•tlon Skye & locha15h RNersTwust a company limited by 8uarantee. Incorporated on 13 June 2008. The reg15tered offl¢e address Is Aralnn Ostal& Sabhal Mor Ostalg, Sleat. Isle of Skye. IV44 8RQ The ftnon¢lal statements are pr¢p•red In sterlln& whlch Is the hJTrcllonal currency of the cornpany. Monetary amounts In these financlal statemènt5 are rounded to the ne3re5t £. l. Accountlnipolldes 2.L 8•sls of prepw•tEon The financlal statement$ of th• ch•rlt•bl• comp•Try, whlch Is i publk b•nefft entlty und•r FRS 102, hav• been pr•par8d In accordan¢•wKh the Charltles SORP IFRS 1021'Accountlng and ReportlTh8 by Charltles: Statement of R0MMended Prnctke appllcable to tharttles preparln8 thelr a£counts In acCoance wRh the Flnancfal Report5n8 StsndaTd applkable In the UK aThd Republlcof Ireland (FR5 1021 leffertfve I january 20191,. Flnanclal Rportln8 Standard 102 The Flnanclal R•portln¢ Standard appllcable Ir th• UK and Republk of Ireland, and th• Companles Art 2006. The financlal statements h•¥e been piepJred underthe hlJtorlc•l <051 conventlon. 2.2. GOI Conc•rn AftermaklnRapproprl•t••ftqulrt•s, th•Trust•esh•v•• r•ason•bh ?xp•ct•tlon th•tth•Comp•ny hasadequat• rewurc•s to contlnue In operatlonal exlstonce for the forese•able fijturè. For thls veason. th•y contlnue to adopt the 80kn8 conc•rn basbs In pre1Th8th flnantlal statement. 2.3. Incom¢ All Income Is reco1$d In th• siatement Df flnan¢L41 actlvltles once th• chorlty ha5•ntitl•m•Tht toth• fvnds, It Is probable that the In¢on* wlll b• r•ctlvod, and the •mount be m•asurod r•llablv. 2A. Exp•ndltw• Expendltur• Is r•cognSsed as sooft as th•r• Is a l•8al or constrbjctlve oblLqatloTh commlttonq the chailty to the expendltuie, tt Is probable that a transfer of etonornlc beneflts wlll bè requlred In settlèment and thè amount of the obllgatlon caTr be rr¢asured rellably. Expendlture ts accounted for on an accwals ba515 and has been tlasslfied under headln85 that aq8re8ate all costs lated to the cate80ry. WheR costs cannot be dlrertty ttrlbuted to partlcular he•dln8S. they hav• been alkKated to artlvltlos on a bas15 conslst•nt wtth the us• of th• resources. The trust reglstered for VATfrom IS Ortober 2023. 2.5. Flx•d •ssots Tanglble 15xed assets are Inttlally me•suTed at cost and subsequentty measured at cost or valuatlon, net of depClatOTr and any lfflpalrment loss•& Oepreclatlon Is reco8ntsed so asto write off the cost or valuatlon of a55et5 less thek re51dual values over thelr useful Ilves on thefollowkng bases: Plant and machlnery Comwter equlpment 25% on reduclng balance 25% on reduclng balanc•
Nole lo the Fthjnrw strM¢(cO)MlnU1j Cash and cash eqUdnts are basic finantial assets •nd •Kde cash In hand. deposs held at call wfLh banks. other short.term Ilqutd investments wfth orfw'nal Ma¥e5 ofthree month$ or less. and bank overdrafts. Bank overdrdfts are shown rfihln t)rrovMnes In currert Ikt4hYle 17. Hn•ncl•l In11n¢S The company h4$ elerted to appw the tsKIn$ of Serthjn 11 'BasK Financial InstNm•nts' and Sectlon 12 'Other Flnanclal Instwurnents tssues. ol FRS 102 to all of its financthl Instrumentk Flnancl•l Instruments are recognised in the company's balance Sheet wn ihe comparw becomes party to the contfactual prOv10n5 of th¢ Instrurnent. Flnan¢ial assetsand liabllklesareoffset,with the net anUnts pr•sent knthefinarttklst•t•ments. wh•nthere Is a leylty•nforceable wlRht to set off the recwnlsed •nwnts Bmlc ftn•nd•l •sMts ask financlal a55ets. whkh Intludt debtots •nd ush and Trk bJl•n¢es, •re Inltlaly IaSured at transadlon prke Includln8 In¢t1n costs and ar• subxquentty carrled al anrttsed cost usbn8 the effertlve inierest m?thod unless the arrabwment cOnstttut • fin•ncknq transKllon. Tth•re the twansxtlon ts measuied at the pres•nt value of th• futur• rnc•lpts dcnted •t • m•rk•t rnte of Inter•st. Flnancl•l assets classlfi•d •$ recelv•ble wtthln ye•r •rn Dot anwrtls•d. FlnaThclal jlabll1tS are cla5Stfied accordtng toth• substsnc• olthe ¢t(tU•1 arrl•M•ntseTrtered Into. Bosk finand•l KablNtkn¥ tdne trlt0. b•nk b)an arn Inttthlty recolled 4ttTrDS•rtlon prke tsnhss th• arran8ernent con5tttule5 a financir48 Incl)n. wh•r• th• debt InstnJml ts $Ted at the present ¥ae of the fvture payrnents dlscounted at a rnarket rate of fnterest. Fln•n¢l•l lfj•bllltles ch5$111ed as payable wtthln on• year are not anrtISed. Debt Instrufflentsare Subsequent carwled it mortls•d co¢ Ur&th+ •ff•cUw knt•r•5t rate ffthod. Trade credor$ art oblWbn5 to pay for goLls or3er¥kes th•t h•ve been •cqulrnd In the ordinary course of bus1$5 frorn wpplier5. Arnounts payable are da55ifitd as eurr•nt lfj•bilr(iès rf payr1rn Is du• wlthln one year or less. If not, they are presented 4$ Tn-CUrreTrt Ibabllltbes. Trade tredltors are rptognlsed Inltthllyattr•nsKtlon prke and subsequentty meagjred at armrtlsed cosl the effectlve Interest rnethod. 2A Lea Leases are ¢ssIlled as fi[r¥ le•ses wnever the ternts of the lèase tftn5fèr bStant111ty all the dsks and rewards ofownershlp toth• l¢ss¢es. All otr lease5 are dassifd as operatknl Assets ld under 1knar l•a5•5 ¥Te rwnlsed 45 assets at the l¢)wer of a$3rts falr at date of inception and the present vae of the mtnlrnurn lease payments. The related liolitY is included In th• 5tstement of financialarti¥illes asa finance lease oblatlon. Lease pay141e tre•led as conSlInof capftal and Interest tMent& The Irrtertst is charged to ststement of finan¢lal artN6ttes $0 as to produce a constsnt fk)dl¢ rètt of knt•rest on the b•lance of Ihwty. Rèntals payablt under operaling le35es. including any least 4i¢entives reteY¥e4 a ¢h•ryed to statement of rinancial artivles on a straht line basi5 o¥erthe terni of the r•ltv•nt lease except wh*r• anothermore
5kye & Lothalsh Rlv•n Trust Note to the Flnanthl Statements {¢ontlnuedl lor th• Y•ar Ended 31 Janu•ry 2025 2.& Lows l¢onllmi•d) systemaiic b•sls Is more repfesentatlve of the tlme pott•rn In whlch efiOmk befftS from the lea5e5 35S•t are con$umed. 2.9. Fund Vnrestrirted furbd5 tan used In atcordance wlth the charttobte oblectSves at the dlscretlon of the trustees. Restrlcted funds can onty be used for re5trlrted purpos•swtthln the obJ•ctWof the charlty. Restrtttfons arfjs• when speclfied by the donor or when the fvnds are rnised for a rtf¢llr restrfcted purpose. 1.9. T*Natl¢)n The chaTIty15 ex¢mpt from corporntlon tax on tts th•rhble •c1fv1vS. 2.10.P•nthn 1% •nd other posl-r•ttr•m¢nt b•n•ffts The charltable company operates a dgfln8d contrlbutlon penslon xheme. Contributlons payable to th• charltablecompènvs penslon scheme arechar8•d toth• Statement of Flnanclal Acllvlties the perlod to whlch they relat•. 2.11.Tr¥rtw r•muA•rntlon b•n•fftos Durln8 th• y•ar ended 31 January 2025, on• tfustee recelved £1,80012024 £nlll forth• hlre of oftke space. Trust•• 0Xnl Th•ro w• no trust••s' •¥pen$es pald for the year endèd 31 Janu•ry 2025 or 31 January 2024. io
Unrestrided Fund Restrktd Fund Total Funds Incom•: Donotlon5 and lopcles Charftable a£tNttt¢5 Investments 25.322 81.485 149 81,485 149 Totsl Intom• 84094 956 63.738 1.675 43,750 107.488 L675 Gmrn•Ke costs Tot•1 •XdIr• ffj5AIJ 4175D 109,163 N•1 Ineorn• I lthponthrn) {20J881 112071 Rrfmdllatlofidfund Total funds brought foTh¥ard Tot•1 urrl•dloMwd 103.740 uuzi 20.985 124,725 121518 Iorn• from dthMtlons dI•d Unr•Str1rt Reslfftted Totsl Funds Total Funds Fund Fund 2025 2024 Donation5 Gr•nts 17J57 . Incon from •¢thlU UThrest Fund RtstfKted Tot*1 Funds Total Funds Fund 2025 2024 Contrart worts 87.244 81,485 87J44 li
Ure5trthd Restwicted Total Funds Total Funds Fund Fund 2025 2024 Bank Interest 786 Unrestrkted Restrkled T)tal Funds Total Funds Fund Fund 2025 2024 Wag•5 Employer NIC P¢nsk¢ns Insurance Llght and heat Telephone Postage and rtitbnary Sundries EqulprneTht hire Contract / wol•rt Work Prolecl costs ReSe1h 1pM•fit T•8S M•rketln¢ •nd brandlni Subxrlptlons Computer, softw•r•and dom•ln Motor exptThs•s Admlnlstr•tlon Tr¥velllnK expens•3 Trah)Ini Reni ProlessSonal F•es Bank thafges txher lnterert charys Hlre purchas• Dtpreciation WRTF re51dual furrfls 61.835 2.144 2.959 1.941 IL717 73.SS2 2,144 2.959 1,941 60.320 796 1,435 1,662 321 246 321 246 300 438 1.2(rf> 1.2¢h) 450 5.187 1.772 5.187 1,597 18.720 726 2.261 726 1261 467 1499 145 1.730 569 L708 174 1589 1499 145 1.730 45 303 550 1.837 131 1.837 131 61 14 4.690 14 4.69) 256 S.365 S60 17354 109.710 107 UfirestrKted R•rtrlrted Total Funds Totsl fvjnds Fund 2025 2024 Independent exarnination Accounts weparation Payroll and bopkkeepl 930 760 973 302 L675 760 12
Sky•& Lotha15h Rkn Trust Not•sto the Hnandal Statements {contlnuÈdl loTth• Yéar Endod 31 lanu•ry 2025 Plant and rnachlnery Computer equlprnent Totals At l February 2024 Add105 At 31 January 2025 28,797 2,047 4,473 33,270 618 5 091 35.935 D¢pYed•tlon At l February 2024 Charge for the year At 31 January 202S 14,332 4.128 18.460 1843 17,17S 562 4.690 3,405 21,865 Net Ik ¥•lu• At 31 J•nuary 2025 12,384 1,686 14,070 At 31 Jartuary X124 14,465 1,630 16,095 10. Dthors: 4mouffits f•lllni wlthln on•y••T 2025 2024 PrePaY*ts and •(cru¢d kn¢om¢ Trad• debtors VAT 1,682 23,409 213 25,091 11. lJ•thors: •mow)ts lallln8 du• vAlhln ono Yr 2025 2024 Accrued •xp¥ns•s Trnde treditors Hlre purchas• PAYEINIC Pensions VAT 1.355 256 1,200 5.093 972 967 1,842 461 10,255 3.914 13
Sky• & Ltxhalsh Rl*•rsTN5t Notetoth• Flnanclil Stjternents Icontlnuedl lorthe Year Ended 311oJw•ry 2025 11. Mo¥em•nt In lunds Net movement In funds At 1.2.24 At 31.1.25 Unr•slrlci•dtunds G•n•rdl fund 122 421 3.416 Rertrf¢t¢d lunds 97 1971 Flsh•rl•s Management Scotland Albatross 97 97 Totsl fund¥ 122,518 3.513 Net mgvement In fvnds tItsded In th• abov• are asfollows: Incomlni re$giifce$ Resources expended Movtment In funds Transfers Unr•strki•d lunth General fvnd 3,416 Rertrfcted lunds 97 9,327 7,930 17,354 1971 Flshertes M4n48ement Scotland Albatr05S 9,327 7.930 17,257 97 Tot•1 funds 14
lor they Ended aiJamJary2025 At 1.2.23 in lunds At 31.1.24 GenÈral fvnd 103.740 18,681 121421 si Educatéon Wlld Saln¥)nold Atlantk Salmon Trust FLsherles mana¥ennI Scotland Nlneveh Trusl OUrt0nTrnst 130 2.135 18.720 1331 12,1351 11&720J 97 Tolal fufidj 124.725 1207 122,518 N•t ff#Mment kn fund5 kncluded In the •bo¥e are 5foltrs: Incoffllni sources R¢Sr£e$ expended Tranrfers In fvnds G•ner•l fund 6S.413 R•#rfrt•d 617 2.135 18.720 8.528 3,750 (331 12,1351 118,7201 Educatk+n Wlld 5almonold Ailantk Saln¥Jn Tnt Flsherfes Marb3rnent Scotland Nlneveh Trusi LhJfv•rton Trust 8528 3,7SO 22.862 43.750 120,888 Totsl lun 109.163 Srottlsh In¥wfve Speda InlllJllrt ISISQ- funds recei4d frorn NotureScot for devehping and mana8N)g local networks focused on the eradlcatknn of In¥ash SFths In Wester Rots aThl LoEha15h. Edutaikn- funds recelved frorn the Nlnevah and ROlxrtX Twusts for ddhery of trout and trees educ•tlon pro8r4mme. Id Salmonld - funds received frorn Fovndathin ScLtland for staff wages and to Fwrthase practtsl and tethnological equi1 to undertaketelemetry tTrckiniof a¢knlt sea ir(
Sky• & L<¢thaL%h Alv•rsTru Note to the Flnand41 Statements l¢onlln tor the Yr Ended 31Jaw 2025 N4re and purposeof restrl¢t¢d fd$ l¢ontinuedl Atlantlc SalmthiTrusl-funds (eIVed for a research prole¢ttrackln%salmon smolts tn the marlne envlronmeDt. Flsherfes ManaBem•nt Scotlaftd - fvnd$ 1Ved for routtne salmonld monttorlng work and developrnent of fisheries mana8ement plan. Albairo5s Itormerty NlnEvehTwst)~fvnds received for a joint herring education proiectwith AlbètrossArt& Part of a wider projecton the herring population within in Scotland. TTUSt- fijnds rKeived to contrilxrte towards the adr¥Mn55tratNe costs of the tnjst. 14. Related party dlsdosure There were no (elated party transactlons forthe year ended 31January 2025 or 31 January 2024. IS. Employees The average mnthly nurnber of employees durlnlthe yearwas 212024: 21 16. Independ•nt•xaminerfs remtrathin 2025 2024 Fee forthe prepantion and independerbtexamlnatkjn of annual accovnts Feèforthe provisron of bu51nes5 5UPPOrt Services 1.330 760 1,373 302 ¥675 16