```
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.
```
```
Page 13
```