Statement of comprehensive net expenditure
For the Year Ended 31 March 2023
| Note |
2022-23 Administration £000 |
2022-23 Programme £000 |
2022-23 Total £000 |
2021-22 Total £000 |
|
| Income | 2 | 44 | 0 | 44 | 41 |
| Staff costs | 2 | (4,800) | (104) | (4,904) | (4,324) |
| Purchase of goods and services | 3 | (1,568) | 0 | (1,568) | (1,638) |
| Depreciation | 5 | (19) | 0 | (19) | (9) |
| Amortisation | 5 | (413) | 0 | (413) | (408) |
| Impairment | 5 | (49) | 0 | (49) | 0 |
| Net operating costs for the year | (6,805) | (104) | (6,909) | (6,338) |
Statement of financial position
As at 31 March 2023
| Note | 2022-23 | 2021-22 | |
| £000 | £000 | ||
| Non-current assets | |||
| Tangible assets | 5 | 97 | 25 |
| Intangible assets | 5 | 2,917 | 2,804 |
| Total non-current assets | 3,014 | 2,829 | |
| Current assets | |||
| Other receivables | 6 | 28 | 33 |
| Total current assets | 28 | 33 | |
| Current liabilities | |||
| Trade & other payables | 7 | (614) | (714) |
| Total current liabilities | (614) | (714) | |
| Total net assets | 2,428 | 2,148 | |
| Taxpayers' equity | 2,428 | 2,148 |
The notes on pages 91-104 form part of these financial statements. The Chief Executive and Accountable Officer authorised these financial statements for issue on
Elaine Lorimer – Chief Executive of Revenue Scotland and Accountable Officer
Statement of Cash flows
For the year ended 31 March 2023
| Note | 2022-23 | 2021-22 | |
| £000 | £000 | ||
| Cash flows from operating activities | |||
| Net operating costs for the year | SOCNE | (6,909) | (6,338) |
| Adjustments for non cash transactions | |||
| Audit fee | 9 | 101 | 100 |
| Depreciation | 5 | 19 | 9 |
| Amortisation | 5 | 413 | 408 |
| Impairment | 5 | 49 | 0 |
| Movements in working capital | |||
| (Increase)/Decrease in trade and other receivables | 6 | 5 | 17 |
| (Decrease)/Increase in provision | 8 | 0 | 0 |
| (Decrease)/Increase in trade and other payables | 7 | (100) | (80) |
| Net cash outflow fromoperating activities | (6,422) | (5,884) | |
| Cash flow from investing activities | |||
| Purchase of non-current assets | 5 | (666) | (299) |
| Net cash outflow from investing activities | (666) | (299) | |
| Cash flows from financing activities | 0 | 0 | |
| Net funding | (7,088) | (6,183) |
Statement of changes in taxpayers’ equity
For the year ended 31 March 2023
| Note |
General Fund Reserves |
General Fund Reserves |
|
| 2022-23 | 2021-22 | ||
| £000 | £000 | ||
| Balance at 31 March | 2,148 | 2,203 | |
| Net operating costs for the year | SOCNE | (6,909) | (6,338) |
| Non cash charges – auditor's remuneration | 9 | 101 | 100 |
| Net funding | 7,088 | 6,183 | |
| Balance at 31 March | 2,428 | 2,148 |
The notes of pages 91-104 form part of these financial statements.