|
|
|
|
12. Reconciliation of operating deficit to operating cashflow
| . |
1999 |
1998 |
|
as restated |
||
|
£000 |
£000 |
|
|
net cost of operations |
(14,785) |
(14,554) |
|
notional charges and interest on capital |
1,083 |
1,108 |
|
depreciation on tangible fixed assets |
2,024 |
2,178 |
|
(gain)/loss on sale of tangible fixed assets |
(1) |
(3) |
|
(increase)/decrease in stock |
(50) |
- |
|
(increase)/decrease in debtors |
(84) |
(60) |
|
increase/(decrease) in creditors/provisions |
143 |
(12) |
|
standing imprests |
12 |
37 |
|
net cash flow from operating activities |
(11,658) |
(11,306) |
Movement in creditors excludes capital creditors and deferred income received in 1998.
13. Exchequer contribution
|
. |
1999 |
1998 |
|
|
class xiii vote 1 expenditure |
|||
|
subhead E1 (current) |
11,698 |
11,313 |
|
|
subhead E2 (capital) |
677 |
300 |
|
|
12,375 |
11,613 |
||
|
subhead EZ |
(receipts - current) |
(23) |
(15) |
|
(receipts - capital) |
(7) |
(10) |
|
|
(30) |
(25) |
||
|
total |
12,345 |
11,588 |
|
14. Reconciliation of movement in cash to movement in net funds
|
1999 |
1998 |
|
|
£000 |
£000 |
|
|
increase/(decrease) in cash in the period |
10 |
(12) |
|
change in net funds |
10 |
(12) |
|
net funds at 1 april 1998 |
24 |
36 |
|
net funds at 31 march 1999 |
34 |
24 |
15. Operating leases
Commitments for amounts paid within one year under non-cancellable leases were:
|
. |
1999 |
1998 |
|
leases expiring: |
||
|
within one year |
24 |
8 |
|
in one to five years |
42 |
36 |
|
after five years |
44 |
34 |
|
total |
110 |
78 |
16. Related party transactions
The SFPA is an Executive Agency of the Secretary of State for Scotland and The Scottish Office (SO).
The SO is regarded as a related party. During the year the SFPA has had various material transactions with the SO. In addition, the SFPA has had a number of minor transactions with other Government Departments and other central Government bodies.
During the year none of the Senior Management Board or other parties related to them has undertaken any material transactions with the SFPA.
17. Contingent liabilities
There were no contingent liabilities outstanding at 31 march 1999 (1998: none).
18. Capital commitments
There were no outstanding capital commitments at 31 march 1999 (1998: none).
19. Post balance sheet events
There is no material post balance sheet event required to adjust the accounts or to be disclosed.
accounts direction given by the treasury in accordance with section 5(1) of the exchequer and audits departments act 1921
1. When preparing its accounts for the financial year ended 31 March 1999 and subsequent financial years the Scottish Fisheries Protection Agency shall comply with the accounting principles and disclosure requirements of the edition of the Resource Accounting Manual which is in force for the financial year for which the accounts are prepared.
2. In addition to the requirement of the Manual, the Foreword shall include a brief history of the Scottish Fisheries Protection Agency and its statutory background.
3. This Direction replaces the Direction dated 25 May 1993.
JAMIE MORTIMER
"Treasury Officer of Accounts"
15
June 1999
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