**Scottish Benevolent Fund for DWP Staff Trustees’ Annual Report and Accounts For the Year Ended 31 December 2024 Scottish Charity Number: SC001479** ## **Current Trustees** ## **Other Trustees During the Year** **New Trustees:** Resignations: Contact Address c/0 Jobcentre 15 Meadowbank Street Dumbarton G82 1SJ Recruitment and Appointment of Trustees All trustees are appointed or reappointed by the members at the Annual General Meeting, typically held in May or June each year. Governing Document The Association is a charitable unincorporated association. Its purposes and administrative arrangements are set out in its constitution. Charitable Purposes As ststed in the constitution, the Fund provides financial help and advice to current and retired staff and their dependents from the Department for Work & Pensions Scotland, as well as members from the former Employment Group Departments. Activities and Achievements In 2024, the Fund received 50 applications for assistance, resulting in: - 43 grants - 5 loans - 2 nil awards We continue to support staff facing financial hardship, including those affected by domestic abuse, bereavement, or ill health where sick pay has been exhausted. The Fund maintained high standards of financial and administrative management, as reflected in positive reports from DWP internal auditors for 2024 and previous years. Trustees met quarterly to monitor activities and ensure compliance with the constitution. In line with OSCR guidance, the constitution was amended to allow virtual attendance at meetings via Zoom, MS Teams, or telephone. However, all four Committee Meetings and the AGM in 2024 were held face-to-face. Trustees also participated in training and information events hosted by OSCR, continuing efforts to meet the high standards expected. The number of cases increased from 44 in 2023 to 50 in 2024, though this remains below the 2019 peak of 80 applications. ## **Trustee Remuneration and Expenses** Trustees do not receive remuneration for their charitable work. However, they are granted facility time by their employer to carry out some duties. Elected trustees are reimbursed for necessary travel and subsistence. Appointed trustees are reimbursed at current Civil Service rates set by DWP. Claims were made for travel and subsistence related to Committee of Management meetings and recruitment events. ## **Reserves** The charity holds reserves of: - £133,000 in investment accounts - £20,009.77 in deposit accounts - £32,639.63 in the current account The ongoing cost-of-living crisis, driven by post-COVID, Brexit, and the Ukraine conflict, has led to inflation reaching a 40-year high, significantly increasing energy, food, and fuel costs. Despite a higher-than-usual DWP pay rise in 2024, it did not offset previous years’ inflation, further eroding the value of already low wages. An increasing number of new staff are applying for assistance due to existing debc highlighting the growing financial pressures. A successful Gift Aid claim totalling £17.701.84 was made for the years 2021/22, 2022123, and 2023/24, as detailed in the 2024 accounts. The Committee considers the current reserves sufficient to support the Fund's operations at existing subscription rates for the coming year. Approved by thé Trustees and signed on their behalf. Adi??Lll4Stratai" ## **APPENDIX 3** ## **’ Independent examiner s report on the accounts V2** **Report to the** Charity name **trustees/members of** Scottish Benevolent Fund for DWP Staff ||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**| |---|---|---|---|---|---|---|---|---|---|---| ||Charity name
Scottish Benevolent Fund for DWP Staff|||||||||| |**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**SC001479**|||||||||| ||Period start date||||||Period end date|||| ||Day|Month|Year||||Day||Month|Year| ||
01
|January|2024||**to**||
31||December|2024| ||||||||||(remember to include the page
numbers of additional sheets)|| |||||||||||| ||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
does not apply. It is my responsibility to examine the accounts as required under section
44(1) (c) of the Act and to state whether particular matters have come to my attention.|||||||||| ||My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit and, consequently, I do
not express an audit opinion on the viewgiven bythe accounts.|||||||||| ||In the course of 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 comply with
Regulation 9 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.
**Date:**
`11/08/2025`|||||||||| |||||||||||| |||||||**Date:**||`11/08/2025`||| |||||||||||| |||||||||||| |||||||||||| ||`Motherwell Job Centre`|||||||||| ||`600 Windmilhill Street`|||||||||| ||`Ml1 2HN`|||||||||| |||||||||||| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose APPE￿[¥2 Scottlsh Benevolent Fund for DWP Slaff sc OSCR Receipts and payments accounts oi Jan 2024 Ji 2024 Section A Statefflent of receipts and payment5 E￿￿ablE Total Djnts T•tsi laTt porlod 25.817 L•gacJ•s Grants RéteipL% frrrn tundra recev InvoBtrMrrti I,J Rents from ￿Thd & Gross ￿elp￿ frrffiotmr ticti￿ti 2,990 2,950 2 R•¢•lpi* Ivum Inv••tm•ni s•h• PmcèÈd¥ tr￿ uk7olfix4d wt* ProceDdi ITryn•8k•ol wivutmont 4i3Q9 29,063 AJ P•yrn•nts ExpM8o0 Gross tradhig pNyrn•nts 2.0 PoYff￿nI1 drq¢ty¢oL*•thb 31,417 Grgnls 4ndiS)nakn• 31,4 Go¥ernBrttcoat8'. AL￿1111nd￿r•￿wrf Prep•iHUon Legd LYAty (Jher A3 Sub lotal 34141 34147 A4 PJyrn•nl• relBiin9 10 •uel4nd. inv•Jtnwnt m&vernqnts Purcthue5ol fix8dy$sets PuichBse ol inv8Jlmenis A4 Sub Totslpayfflonl$ 34.147 34,147 1416Z 14162 29.063 A5 Tran*f•vs to Ilfroml furbdts Su￿1￿8/<￿¢ttc1lj fwy•w 162 1416Z 29.063 PPE￿iX2 Scottish Benevolent Fund for DWP Staff Section B Statement of balancès sc P￿1￿*￿t PEnDa Totsl ￿5* pqriyrt B1 Cashf￿d5 185.849 171.487 189.811 200,550 B2 knv••tm•DI• 830th•r41••ts ,7QD fyi bT2024ftZ02S 4.SDD 3,461 T• 21,If4J T¥ Bi Con#nB•nt T*MI qNdby oni ortsc trus ppl APPENOLX2 Scottlsh Benevolent Fund for DWP Staff Section C Notes to the Accounts sc Cl Nature and purpos8 01 fvnds {may be slated analys￿ offvnds thsheets? Tho ktr8wrrf1n￿￿r¥n$ ScoUand*lx) IheTrJsd¥es in WJ of wgBnl f￿an(Ya1 orothera$slst￿¢tr. The fund sW)PDrts DWP 6t8ff and rektsd w(8aiK)ro in Scrthnd.11 ScfA¢ith 8TrJ Natic*)è1 &fy8rnrMnt to Typ• ola¢llvStyor Pro￿6¥pl￿ted C2 Grgnts to lThdlvidual 25,3Bi 6.036 dlvldu Duth Grllr Indi¥idu•l Tot•1 31,417 C3a Tru•tM romun•r•tlon IrrK) remLmornkn was p*J durfr¥J the pgrloj lowycWtytruBl••tr p•r￿￿ trj a Intste• tt0581ths box (l￿ ••ckn &) Authorlty tsndgrwhich C3b Tru•t•• r8mun•r*tlon- C4a Trust•• exp•ns•• lotl*Th%4ge comp￿te ¥8cUon 4bl ¢4b Tru•toe •xpeM•s- dgtall• 2,343 CS Tran￿¢tiOnS wllh trnitsei and ¢onnoct8d person¥ N*turo ol r•knionshi Nalwe oltran$a¢Uon ¥￿￿tI£l C6 other infomiatlon 21 TnJ8tees cThrestyMwJ in1*2Wd4. NeW1n￿tse inJ8nuary2025 APPEMDLX2 Scottlsh Ben•volent Fund for DWP Staff sc Additional analysis111 1 Don¥¢lori* fund f•r•Tr 20f•nts T￿ Tvl T￿l￿p￿ID￿ Owrwthir2Q07 OSCRReKMn2124knJfjwlntt411111 sc Addititsnal analysi$ 121 S BTrakdown of unr•strl¢ipdfunds R*Mipts Dttha¥Dr RN pr￿m￿lfroM￿rA•¢I Ijmd coity pur￿11•01k1Y￿VmftL* Trnn•f•Th trtlVthTrl f*Jnd• lknlur•*d Scott15h Bèttevolent Fund for DWP Staff sc Additional analy515131 6 OrnaWovrn ol fund Grw Incow Subts R•r•l ro T•*ipaym•nts N•iw•