REGISTERED COMPANY NUMBER: SC307684 (Scotland)
REGISTERED CHARITY NUMBER: SC040530
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
FOR
OUTER HEBRIDES FISHERIES TRUST
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
OUTER HEBRIDES FISHERIES TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
|
|
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 2025
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreportwiththe financial
statementsofthecharityfortheyearended30June2025.ThetrusteeshaveadoptedtheprovisionsofAccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
TheTrustisacharitable,community-basedorganisationconductingscientificresearchintowildfishstocksandtheir habitat;
advising on freshwater fisheries management and acting as a focal point of angling tourism and promotions.
TheTrustalsoworkscloselywithitsumbrellaorganisation,FisheriesManagementScotland(FMS);withMarineDirectorateand the
Western Isles District Salmon Fisheries Board (WIDSFB).
Significant activities
Thetrustundertookupgradestobothofthewebsitesitadministrates;www.outerhebridesfisheriestrust.org.uk and
www.fishhebrides.co.uk.ForFishHebridesthisinvolvedworkingcloselywithMTCsothatcatchtablescouldbedisplayed for
individual fisheries. OHFT also took trustee feedback and incorporated it into changes for pages on the trust's website.
OHFTcarriedouteDNAsamplingonbehalfofthePinkSalmonTaskGroupincludingtworiversintheOuterHebrides(Creed and
Grimersta).ThetaskgroupareusingtheeDNAresultstomapthedistributionofPinkSalmoninScotlandandtrackifthey are
spreading.
SEPAhavecontinuedtodeveloptheirstrategyasthenewregulatorsforsealice.OHFThaveengagedwiththeprocessand attended
alltheSEPAstakeholderworkshops.OHFThavealsocontributedtotheworkinggroupssetuptodevelopthemonitoringaspect of
the new regulations. OHFT were successful in being awarded the tender for trial monitoring work for two visits across three sites.
ACHIEVEMENTS 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:
ITupdatesincludingupgradestobothofthewebsitesthetrustadministrates;www.outerhebridesfisheriestrust.org.uk and
www.fishhebrides.co.uk.
Considerable effort was made with local aquaculture operators to continue monitoring attached to Environmental
Management Plans (EMP's). This included working with different companies throughout Lewis and Harris and will
continue next year. The ongoing work will benefit the stable isotope project backed by Southampton University.
OHFTengagedwithcompaniesfromtherenewablessectorfollowingworkcarriedoutin2024onaconsultancybasis. The
engagement focussed on potential impacts and mitigation companies interested in bringing projects to the
Island might offer.
OHFT completed 6 days Sweep netting to fulfil the SEPA tender for wild fish monitoring.
OHFT delivered three Angling Promotion Events which were well attended by 92 children.
Page 1
OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
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
Thefinancialresultsfortheyearended30June2025recordasurplusof£18,859(2024-£15,599deficit)withtotalfunds of
£93,592 (2024 - £74,733).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limitedbyguarantee, as
defined by the Companies Act 2006.
Thetrustisacharitablecompanylimitedbyguarantee,incorporatedon30August2006.Thecompanywasestablishedunder a
MemorandumofAssociationwhichestablishedtheobjectsandpowersofthecharitablecompanyandisgovernedunderits 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.
FourTrusteesareappointedfromNominatingBodies.ThesearetheWesternIslesDistrictSalmonFisheriesBoard ('WISFB');
Comhairle nan Eilean Siar ('CNES') and Aquaculture.
TheremainingeightTrusteesrepresentstatutoryandregulatorybodies,fisheryownersandmanagers,anglingclubsand 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).
ThereisaSub-ManagementCommitteemadeupofthreeTrusteeswhoareresponsibleforoverallmanagementoftheTrustand 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.
TruststaffhaveundertakentraininginHealthandSafety;electrofishing;firstaid;fisherieslaw;fishdiseaserecognition and
information technology.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC307684 (Scotland)
Registered Charity number
SC040530
Page 2
OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
Registered office
The Sawmill
Marybank
Stornoway
Isle of Lewis
HS2 0DD
Trustees
F Granville (resigned 29.11.24)
I M Maciver
I Morrison
O G Foote (resigned 18.11.25)
C Nicolson
E D Green
R Davies
J Steele (resigned 25.11.24)
I Trayner
A R Fraser (resigned 18.11.25)
M Hill
G H Macdonald
Ms R A Kimber-Danger (appointed 14.3.25)
Independent Examiner
John E Moffat BA FCA
CIB Services
Chartered Accountants
63 Kenneth Street
Stornoway
Isle of Lewis
Western Isles
HS1 2DS
Approved by order of the board of trustees on 31 March 2026 and signed on its behalf by:
I M Maciver - Trustee
Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OUTER HEBRIDES FISHERIES TRUST
I report on the accounts for the year ended 30 June 2025 set out on pages five to thirteen.
Respective responsibilities of trustees and examiner
Thecharity'strusteesareresponsibleforthepreparationoftheaccountsinaccordancewiththetermsoftheCharitiesand Trustee
Investment(Scotland)Act2005andtheCharitiesAccounts(Scotland)Regulations2006(asamended).Thecharity's trustees
considerthattheauditrequirementofRegulation10(1)(a)to(c)oftheAccountsRegulationsdoesnotapply.Itismy responsibility
toexaminetheaccountsasrequiredunderSection44(1)(c)oftheActandtostatewhetherparticularmattershavecometo my
attention.
Basis of the independent examiner's report
MyexaminationwascarriedoutinaccordancewithRegulation11oftheCharitiesAccounts(Scotland)Regulations2006. An
examinationincludesareviewoftheaccountingrecordskeptbythecharityandacomparisonoftheaccountspresentedwith those
records.Italsoincludesconsiderationofanyunusualitemsordisclosuresintheaccounts,andseekingexplanationsfromyou as
trusteesconcerninganysuchmatters.Theproceduresundertakendonotprovidealltheevidencethatwouldberequiredinan 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
31 March 2026
Page 4
OUTER HEBRIDES FISHERIES TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
2,555
Charitable activities
5
Fisheries Management
59,926
Other trading activities
3
7,908
Investment income
4
37
Other income
1,702
Total
72,128
EXPENDITURE ON
Raising funds
875
Charitable activities
Fisheries Management
58,394
Total
59,269
NET INCOME/(EXPENDITURE)
12,859
RECONCILIATION OF FUNDS
Total funds brought forward
74,733
TOTAL FUNDS CARRIED FORWARD
87,592 |
Restricted
fund
£
-
72,843
-
-
-
72,843
-
66,843
66,843
6,000
-
6,000 |
30.6.25
30.6.24
Total
Total
funds
funds
£
£
2,555
60,309
132,769
56,348
7,908
29
37
388
1,702
-
144,971
117,074
875
9,381
125,237
123,292
126,112
132,673
18,859
(15,599)
74,733
90,332
93,592
74,733 |
|
|
|
The notes form part of these financial statements
Page 5
OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)
BALANCE SHEET 30 JUNE 2025
Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
10
23,312
CURRENT ASSETS
Debtors
11
1,919
Cash at bank and in hand
65,990
67,909
CREDITORS
Amounts falling due within one year
12
(3,629)
NET CURRENT ASSETS
64,280
TOTAL ASSETS LESS CURRENT LIABILITIES
87,592
NET ASSETS
87,592
FUNDS
13
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
fund
£
-
-
6,000
6,000
-
6,000
6,000
6,000 |
30.6.25
Total
funds
£
23,312
1,919
71,990
73,909
(3,629)
70,280
93,592
93,592
87,592
6,000
93,592 |
30.6.24
Total
funds
£
4,150
1,827
73,348
75,175
(4,592)
70,583
74,733
74,733
74,733
-
74,733 |
|
|
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006fortheyear ended
30 June 2025.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyearended30June2025 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
continued...
Page 6
OUTER HEBRIDES FISHERIES TRUST (REGISTERED NUMBER: SC307684)
BALANCE SHEET - continued
30 JUNE 2025
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitablecompaniessubjectto the
small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon31March2026andweresignedon its
behalf by:
I M Maciver - Trustee
The notes form part of these financial statements
Page 7
OUTER HEBRIDES FISHERIES TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUK and
RepublicofIreland(FRS102)(effective1January2019)',FinancialReportingStandard102'TheFinancial Reporting
StandardapplicableintheUKandRepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshave been
prepared under the historical cost convention.
Thefinancialstatementsarepreparedinsterlingwhichisthefunctionalcurrencyofthecharityandareroundedto the
nearest £.
Financial reporting standard 102 - reduced disclosure exemptions
Thecharitablecompanyhastakenadvantageofthefollowingdisclosureexemptioninpreparingthesefinancial 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
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,itis probable
that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommittingthecharityto that
expenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlementandtheamountof the
obligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisandhasbeenclassified under
headingsthataggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedtoparticular headings
they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimatedusefullifeor,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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity.Restrictionsarise 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
AssetsobtainedunderhirepurchasecontractsorfinanceleasesarecapitalisedintheBalanceSheet.Thoseheldunder hire
purchasecontractsaredepreciatedovertheirestimatedusefullives.Thoseheldunderfinanceleasesaredepreciated over
their estimated useful lives or the lease term, whichever is shorter.
Pension costs and other post-retirement benefits
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharitable company's
pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 8
OUTER HEBRIDES FISHERIES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
2. DONATIONS AND LEGACIES
Donations
Gift aid
3.
OTHER TRADING ACTIVITIES
Fundraising events
Fish Hebrides
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Fisheries Management
Surveys
Fisheries Management
Tagging
Fisheries Management
Project Management
Fisheries Management
Employment allowance
Fisheries Management
Grants received, included in the above, are as follows:
Western Isles Salmon Fisheries Board
Fisheries Management Scotland
Safe Deposit Scotland
Garfield Weston
The Gordon & Ena Baxter Foundation
Martin Wills Wildlife Maintenance Trust
Sir I Stewart Foundation
National Lottery Awards
Highlands & Islands Enviroment Foundation |
30.6.25
£
2,515
40
2,555
30.6.25
£
6,708
1,200
7,908
30.6.25
£
37
30.6.25
£
80,843
28,300
12,000
6,011
5,615
132,769
30.6.25
£
65,000
-
-
4,000
4,000
1,000
1,500
343
5,000
80,843 |
30.6.24
£
60,071
238
60,309
30.6.24
£
29
-
29
30.6.24
£
388
30.6.24
£
20,497
26,213
-
4,220
5,418 |
30.6.24
£
60,071
238
60,309
30.6.24
£
29
-
29
30.6.24
£
388
30.6.24
£
20,497
26,213
-
4,220
5,418 |
|
|
56,348 |
|
|
|
30.6.24
£
-
19,297
1,200
-
-
-
-
-
-
20,497 |
|
|
|
|
20,497 |
continued...
Page 9
OUTER HEBRIDES FISHERIES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
6. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|
30.6.25 |
30.6.24 |
|
£ |
£ |
Depreciation - owned assets |
3,581 |
3,473 |
Surplus on disposal of fixed assets |
(1,702) |
- |
7. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended30June2025norfortheyear ended
30 June 2024.
Trustees' expenses
8.
|
30.6.25 |
30.6.24 |
|
|
£ |
£ |
|
Trustees' expenses |
863 |
|
- |
STAFF COSTS |
|
|
|
The average monthly number of employees during the year was as follows: |
|
|
|
|
30.6.25 |
30.6.24 |
|
Fisheries management |
3 |
3 |
|
No employees received emoluments in excess of £60,000.
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
60,309
Charitable activities
Fisheries Management
35,851
Other trading activities
29
Investment income
388
Total
96,577
EXPENDITURE ON
Raising funds
9,381
Charitable activities
Fisheries Management
102,795
Total
112,176 |
Restricted
fund
£
-
20,497
-
-
20,497
-
20,497
20,497 |
Total
funds
£
60,309
56,348
29
388 |
|
|
117,074 |
|
|
9,381
123,292 |
|
|
132,673 |
continued...
Page 10
OUTER HEBRIDES FISHERIES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
9. |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
|
|
|
|
|
|
|
Unrestricted |
Restricted |
Total |
|
|
|
|
|
funds |
fund |
funds |
|
|
|
|
|
£ |
£ |
£ |
|
NET INCOME/(EXPENDITURE) |
|
|
|
(15,599) |
- |
(15,599) |
|
RECONCILIATION OF FUNDS |
|
|
|
|
|
|
|
Total funds brought forward |
|
|
|
90,332 |
- |
90,332 |
|
TOTAL FUNDS CARRIED FORWARD |
|
|
|
74,733 |
- |
74,733 |
10. |
TANGIBLE FIXED ASSETS |
|
|
|
|
|
|
|
|
Plant |
|
and |
Motor |
Computer |
|
|
|
machinery |
|
|
vehicles |
equipment |
Totals |
|
|
|
£ |
|
£ |
£ |
£ |
|
COST |
|
|
|
|
|
|
|
At 1 July 2024 |
13,483 |
|
|
14,694 |
3,309 |
31,486 |
|
Additions |
|
|
- |
23,991 |
550 |
24,541 |
|
Disposals |
|
|
- |
(14,694) |
- |
(14,694) |
|
At 30 June 2025 |
13,483 |
|
|
23,991 |
3,859 |
41,333 |
|
DEPRECIATION |
|
|
|
|
|
|
|
At 1 July 2024 |
11,131 |
|
|
12,896 |
3,309 |
27,336 |
|
Charge for year |
|
536 |
|
2,999 |
46 |
3,581 |
|
Eliminated on disposal |
|
|
- |
(12,896) |
- |
(12,896) |
|
At 30 June 2025 |
11,667 |
|
|
2,999 |
3,355 |
18,021 |
|
NET BOOK VALUE |
|
|
|
|
|
|
|
At 30 June 2025 |
1,816 |
|
|
20,992 |
504 |
23,312 |
|
At 30 June 2024 |
2,352 |
|
|
1,798 |
- |
4,150 |
11. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
|
|
|
|
|
|
30.6.25 |
30.6.24 |
|
|
|
|
|
|
£ |
£ |
|
Prepayments and accrued income |
|
|
|
|
1,919 |
1,827 |
Prepayments and accrued income
continued...
Page 11
OUTER HEBRIDES FISHERIES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
MOVEMENT IN FUNDS
At 1.7.24
£
Unrestricted funds
General fund
74,733
Capital Fund
-
74,733
Restricted funds
Restricted
-
TOTAL FUNDS
74,733
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Capital Fund
Restricted funds
Restricted
TOTAL FUNDS |
Net
movement
in funds
£
7,858
5,001
12,859
6,000
18,859
Incoming
resources
£
64,128
8,000
72,128
72,843
144,971 |
30.6.25
£
530
998
977
1,124
3,629
Transfers
between
funds
£
(15,991)
15,991
-
-
-
Resources
expended
£
(56,270)
(2,999)
(59,269)
(66,843)
(126,112) |
30.6.24
£
493
1,026
1,418
1,655
4,592
At
30.6.25
£
66,600
20,992
87,592
6,000
93,592
Movement
in funds
£
7,858
5,001 |
30.6.24
£
493
1,026
1,418
1,655
4,592
At
30.6.25
£
66,600
20,992 |
|
|
|
|
87,592
6,000 |
|
|
|
|
93,592 |
|
|
|
12,859
6,000 |
|
|
|
|
18,859 |
|
13. MOVEMENT IN FUNDS
continued...
Page 12
OUTER HEBRIDES FISHERIES TRUST
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2025
13. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS |
Net
movement
At
At 1.7.23
in funds
30.6.24
£
£
£
90,332
(15,599)
74,733
90,332
(15,599)
74,733
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
96,577
(112,176)
(15,599)
20,497
(20,497)
-
117,074
(132,673)
(15,599) |
|
|
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 June 2025.
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