## **Scripture Union Scotland (Limited by Guarantee)**
**Annual Report and Accounts Year Ended 31 March 2026**
_Scottish Charity Number: SC011222 Company Number: SC054297_
## **CONTENTS**
||**Page**|
|---|---|
|CHARITY INFORMATION|1|
|REPORT OF THE TRUSTEES INCORPORATING STRATEGIC REPORT||
|OUR PURPOSE AND WHO WE ARE|2|
|STRATEGIC REVIEW|2|
|IMPACT OF OUR ACTIVITIES:|3|
|
_Digital_|_3_|
|
_Ministry at the Margins_|_3_|
|
_Schools_|_5_|
|
_Holidays_|_6_|
|
_Young Leaders_|_7_|
|
_Missions_|_7_|
|
_Magnitude_|_8_|
|
_Centres_|_9_|
|PLANS FOR FUTURE PERIODS|9|
|FINANCIAL REVIEW|10|
|GOVERNANCE STRUCTURE|13|
|PRINCIPAL RISKS AND UNCERTAINTIES|15|
|STATEMENT OF TRUSTEES’ RESPONSIBILITIES|16|
|INDEPENDENT AUDITORS’ REPORT|17|
|FINANCIAL STATEMENTS|21|
Company No: SC054297 | Charity No: SC011222
## **CHARITY INFORMATION**
|**Scottish Charity Number**|**Scottish Charity Number**|SC011222|
|---|---|---|
|**Company Registration**|**Number**|SC054297|
|**Country of registration**||Scotland|
|**Registered Office**|New Olympia House||
||13 Olympia Street||
||GLASGOW||
||G40 3TA||
|**Trustees**|Samuel Barge||
||Stephen Bell||
||Dr Audrey Chalmers||
||Rachel Cooney||
||Pamela Fulton||
||Robin Jonathan Gwynne||
||Jonathan Innes||
||Paul Johnston||
||Martyn Link||
||Adom Otoo||
||Charlene Petersen||
||Tim Record||
||Dr Jo Rose||
||Colin Sinclair||
||Rev Cara Wightman||
|**Chief Executive**|Robin MacLellan||
|**Company Secretary**|Robin MacLellan||
|**Auditors**|Forvis Mazars LLP, Chartered Accountants||
|**Bankers**|The Royal Bank of Scotland|plc|
||Bank of Scotland plc||
||Santander plc||
|**Solicitors**|Lindsays||
|**Website**|www.suscotland.org.uk||
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | 1
**REPORT OF THE TRUSTEES**
## **OUR PURPOSE AND WHO WE ARE**
Scripture Union (SU) Scotland’s vision is to see every child and young person in Scotland exploring the Bible and responding to the significance of Jesus.
Our two key values are:
- Dependence on God
- Deepening Relationships.
With around 2,500 volunteers and 155 staff, we connect with young people where they are at – in their local schools and communities, at our Holidays and annual Magnitude Festival, through online groups, at our centres and through a myriad of other connections.
We connect with children and young people:
- Working with SCHOOLS… including SU Groups, curricular programmes and resources, and school residentials at our residential activity centres.
- During HOLIDAYS and WEEKENDS… where young people come together with volunteers to experience Christian community for a weekend, a few days, or a whole week of exciting and varied activities.
- Through MISSIONS… with community events in partnership with local churches throughout Scotland, where children and young people can make friends, have fun and discover more about God.
- And by DEVELOPING YOUNG LEADERS… older teens can join our leadership development and discipleship programmes, regular connect groups, residential leadership training, equip events and volunteering opportunities.
Scripture Union (SU) is an international Christian movement started in the UK in 1867, which now operates in over 120 countries around the globe. In most of these countries, SU operates as an autonomous, self-governing organisation, linked with other SU organisations through SU International. SU Scotland is one of four independent, national SU organisations operating within the UK and Ireland.
The Trustees have pleasure in presenting their report together with the audited accounts for the year ended 31 March 2026.
## **STRATEGIC REVIEW**
Everything we do is about creating life-changing outcomes for children and young people on their faith journeys.
In line with our vision and strategic plan for the period 2024–2027, a key focus has been establishing new local ministry hubs, gathering volunteers to consider how best to support SU activities in and around high school clusters. In addition, taking steps towards establishing more local youth projects has been a key priority.
In all, around 150 staff, 2,500 volunteers and many other donors and prayer supporters have worked together to help make a wide range of activities possible.
Details of the charity’s achievements and performance follow on pages 3 to 9. Our financial review is on pages 10 to 12 and the principal risks and uncertainties facing the charity are on page 15.
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 2
**REPORT OF THE TRUSTEES**
## **IMPACT OF OUR ACTIVITIES**
In 2024, we were engaging with approximately 5% of Scotland’s 702,000 school-age children and young people. We set an ambitious goal to increase this reach to at least 10% by August 2027. We are pleased to report that in the academic year to August 2025, this grew to 8.9%.
## **Digital**
Our digital content work has continued to accelerate, with curriculum resources proving a particularly strategic and evangelistic opportunity. In 2025 we entered a major partnership with Kova International and Angel Studios around _The King of Kings_ animated movie, enabling us to rapidly create high-quality resources for schools, churches and families using official film clips and branded assets. To date this has resulted in 1,229 registrations across the UK and Ireland, with a projected reach of around 67,000 children.
Alongside this, we have continued developing a coherent pipeline of youth and children’s resources and short-form Bible engagement tools – including Shine Films: Hope, Source (Phase 1), Bible Shorts 2, and the ongoing partnership work with Scottish Bible Society on our Bible magazines. We have also learned significantly about UK-wide resource distribution and publicity this year – strengthening relationships with partners and Christian media and widening exposure beyond Scotland through third-party platforms. Our priority remains Scotland – in line with our vision – but we’re delighted that the nature of digital also allows resources to travel beyond our borders when shared by partners. Meanwhile, our Youth Comms channel continues to engage young people with weekly content on Instagram, leading to strong engagement levels and followers up 50% to 4,500.
Over the last year, our digital youthwork stream has increasingly integrated with Local Ministries. Our online community continues to grow, with around 60 young people regularly present and 45 attending events. We now run seven regular online groups and have introduced after-school dropin sessions – with real positives as young people explore who Jesus is to them in a very real way online. Gaming remains a key focus, with ten missional events across the year – ranging from launching new local ministries to one-off competitive events. Our digital residentials grew in bookings, and we introduced a new summer camp concept – coding Bible-based video games. We also welcomed our first digital gap year placement and launched Equip Online – live-streaming our local Equip events for church youth groups across the country.
Looking ahead, our focus is to deliver the next phase of the Digital Content Development Plan across curriculum, youth resources and daily Bible engagement. On the curriculum side, the Additional Support Needs (ASN) secondary series _Who Is Jesus?_ is scheduled to launch in May 2026, and we will progress the Scottish Bible Society partnership on _Must Know Bible Stories_ . For youth and children, we will continue the annual Shine Films partnership, produce the _Hall of Faith_ video series to extend Magnitude teaching into year-round discipleship, and launch Source Phase 2 in September 2026 with genre-specific symbol sets for reading different parts of the Bible. In parallel, we intend to improve accessibility and reporting by developing a unified login-based resource portal with better analytics and CRM integration, while also seeing digital youthwork fully integrated into Local Ministries.
## **Ministry at the Margins**
The Bible is clear about God’s heart for those at the margins and we continue to embed our concern for children living at the margins in each of our ministries. The language of priority community, priority school and priority young people is increasingly understood by staff and volunteers.
During this year, the Additional Needs Coordinator has continued to develop training for staff and volunteers. The second year of providing a “Wee Top” for those with Additional Support Needs as
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**REPORT OF THE TRUSTEES**
part of the Magnitude Festival was well received. A new SU Group has begun in an ASN School in Glasgow and regular teaching opportunities have been possible in this school and another in North Lanarkshire. A module supporting the teaching of the Christianity stream of RMPS in ASN schools has been written, launching in May 2026.
Progress has been made in the development of Local Youth Projects with the appointment of a project worker for Merkinch in Inverness and the appointment of a Local Youth Projects Coordinator to identify where local youth projects may be based in Glasgow. We look forward to the first of these being in the Bridgeton area of Glasgow, where the SU Scotland Office Hub is located. The recruitment of a Project Worker for the Merkinch Local Youth Project will enable new activities to begin, expansion of the project to work with more schools in the area, and deeper work to take place with young people and their families in this area of deprivation.
Other impacts during the reporting period included:
- Growth of Motiv8 Holidays from six to ten, offering spaces to 143 young people from priority communities
- 47 SU Groups in priority schools
- Weekly groups within two priority schools in Inverness - Merkinch Primary and Inverness High School – including emotional wellbeing groups and an SU Group
- Funding secured for the development of a Local Youth Projects and the employment of Project Workers in Merkinch (Inverness) and Bridgeton (Glasgow)
- A new SU Group within Abercorn Secondary ASN School in Glasgow as well as involvement in the school’s assembly programme
- Assembly opportunities in two Glasgow ASN schools for learners with complex needs
- A weekend event for 14 young people from two ASN schools in Glasgow
- A holiday for Ukrainian refugees welcomed 27 young people and 18 parents or grandparents
- A new weekend event “Chosen” for seven families with adopted children
- 16 priority schools attended a School Residential at an SU Scotland centre
- 13 young people, whose families are affected by the justice system, attended an SU Holiday through our partnership with CIRCLE and Prison Fellowship.
- Three young people, whose families are supported by CAP Debt Centres, attended an SU Holiday through our partnership with Christians Against Poverty (CAP)
_“From the bottom of my heart, I want to thank the entire team for the wonderful time you gave us and our children at the family camp. You truly made our summer! These are memories that we, and our children, will carry with us for a lifetime.”_
(Ukrainian parent)
_“My children had an amazing time and tried activities they had never done before and loved all the outdoors time. They met other adopted children too. Our children could be their quirky selves without anyone judging them. They loved their little gifts which now have pride of place on their rooms and they came home feeling special unique and loved.”_
(Adoptive parent on Chosen)
_“Merkinch Primary School children and staff have benefitted from working with Tim and the SU team over the past few years. Our children look forward to their weekly visits for lunch time clubs and an after school SU Group; others offer supported reading and maths development. Children at Merkinch benefit from their kindness which supports our focus on creating a culture of kindness and a warmth of welcome. This ethos in turn supports children and families to come to school. Lunch time clubs are a highlight of the week for many children.”_
(Merkinch Headteacher)
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**REPORT OF THE TRUSTEES**
## **Schools**
Schools are one of SU Scotland’s four contexts of service. This is expressed through SU Groups, Religious and Moral Education (RME) lessons, Religious Observance and, on occasion, chaplaincy— creating consistent and meaningful opportunities for pupils to engage with the Christian faith in age-appropriate ways and within the context of the Scottish RME Curriculum for Excellence.
Over the past 12 months, our capacity to serve schools has increased significantly, with the Local Ministries team growing by 4.6 FTE. The team now consists of 28 Regional and Schools Workers, supported by our Bible Alive Development Coordinator and Regional Administrators. This growth is directly increasing our reach and ability to build sustained relationships with schools. Impact is further multiplied through partnerships with 13 Associate Trusts and three Local Youth Projects delivering schools work in association with SU Scotland.
We partner with over 825 volunteers from local churches who give their time to lead SU Groups, Bible Alive and other aspects of the RME Curriculum. Schools value our contribution to the RME curriculum, particularly through Bible Alive, Christmas and Easter lessons and It's Your Move, a transition programme for pupils moving from primary to secondary school. These programmes support schools in meeting specific Experiences and Outcomes, such as RME 2-01:
_“Through exploring the lives and teachings of Jesus and other figures in Christianity, I am increasing my knowledge and understanding of key Christian beliefs.”_
By providing externally delivered input, we help pupils reflect critically and thoughtfully on Christian belief and practice within the classroom setting.
Our ‘Teaching Festivals’ schools work continues to have significant reach. In December 2025, we made 13,381 connections with pupils across 113 schools through Christmas lessons and assemblies. During the Easter season, we made 11,970 pupil connections in 129 schools. These large-scale engagements ensure that tens of thousands of learners encounter the Christian story each year in ways that are accessible, relevant and aligned with the curriculum.
The ongoing growth of our Bible Alive programme is evident. By March 2026, the programme had been delivered in 55 schools—up from 44 schools at the same point last year—and reached 2,342 pupils, an increase of 93 at the same point last year. This growth reflects rising awareness and demand from schools, as well as increased capacity within our team. The programme provides a deeper and more consistent exploration of the Christian faith over multiple sessions, rather than one-off encounters.
Since April 2025, 85 new SU Groups have begun, involving approximately 1,020 pupils. During the current academic year, 410 SU Groups have run, engaging around 4,812 pupils. These groups create safe spaces for young people to explore faith, ask questions and encourage one another. Supporting this, 62 pupils have attended Equip Pupil Leader Training in the last 12 months, many of whom now lead SU Groups in their schools. This demonstrates a growing confidence among young people to articulate and live out their faith, within the context of pupil leadership.
Strategically, we continue to make progress towards our vision of a Local Ministry Hub at the heart of every high school cluster in Scotland. Over the last six months, foundational infrastructure has been established to support this long-term ambition. By the end of March 2026, 188 high school clusters—representing more than half of all clusters in Scotland—are being prayed for and served through these developing hubs. The outcome is increased collaboration between local Christians, churches and youth organisations, enabling more joined-up service to schools and communities. Our long-term prayer is that every school in Scotland will experience meaningful and ongoing Christian contact.
A new role planned for the team is that of the ‘Associate Trust Network Lead’. This role will focus on strengthening and expanding partnerships with churches through the Associate Worker Scheme. The intended impact is to open further doors into schools, increasing our ability to serve
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 5
**REPORT OF THE TRUSTEES**
through SU Groups, the RME curriculum, Religious Observance and chaplaincy, and ensuring that growing demand can be met sustainably.
We are very grateful to every partner who supports our work in schools through prayer, giving and time. These partnerships make our service to schools possible. As our team grows, we look ahead with faith and expectation—seeking not just wider reach, but lasting impact in the lives of young people, schools and communities.
## **Holidays**
A successful programme of SU Holidays and weekends took place throughout the year with:
- 2,072 places filled at SU Holidays, a growth in attendance to a level not achieved since 2013
- 1,108 young people attending a weekend residential, a drop of around 250 from 2024-25
The introduction of new style events continued with Coding and Golf holidays being added to the overall programme in 2025. Holidays introduced in previous years (Nerd, Horse riding) were fully booked with many young people returning from the previous year.
We continued to work with partners including the VOICE Project, eXP and KART to run Holidays. Our partnership with CIRCLE and Prison Fellowship Scotland continues to develop although slightly fewer young people were referred through this partnership this year.
The Holiday Sponsorship fund supported 356 young people to attend a holiday or weekend – an increase of 52 from the previous year. The Holiday Sponsorship fund also supported all young people who attended the Motiv8 programme of SU Holidays. We continue to be grateful to the strong support the annual Holiday Sponsorship Appeal receives from SU Scotland supporters.
A new teaching resource ‘That’s Life’ was written for SU Holidays enabling young people to explore the gospel of John. Many young people also received a copy of John’s Gospel at the event they attended.
Positive feedback continues from young people attending SU Holidays.
- “ _Everyone was so welcoming and God was a priority. I felt as if I had known everyone for a while and felt loved”_
- _“I have learned to be more confident and that there is no problem asking questions”_
- _“I had so much fun and made friends and learned more about God”_
- _“I got to have new experiences”_
And from parents:
- _“Thank you for providing such a supportive, caring and nurturing environment that helped my daughter to settle when she had been unsettled at the start of the week. She has spoken so positively of her time there, sharing about all the activities as well as singing lots of the songs! Please extend our thanks to everyone involved. She has already said she’d love to come back next year! If you have the dates for it then that would be great so we can plan other holidays around it.”_
We look forward in 2026 to another year of strong SU Holiday bookings and significant work being undertaken to develop the bookings programme and website presence enabling parents and carers to have a better experience and access to more information.
## **Developing our campsites**
The first full year of solar power generation at the Scoughall campsite resulted in a large reduction in the amount of diesel fuel used. Pedal Go-Karts, Sumo Suits and Nerf Zone were introduced as new activities at Scoughall and Kingscross. Facilities Assistants at Kingscross benefitted from new living accommodation cabins, which were constructed in May 2025.
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**REPORT OF THE TRUSTEES**
Volunteers continue to support work parties throughout the year at both campsites, carrying out essential maintenance, including the refurbishment of the girls’ shower block at Scoughall.
Looking ahead, ongoing developments are planned for Scoughall with the completion of a drying room and storage for go-karts. At Kingscross, solar panels have been installed and will be fully commissioned over the coming season.
## **Young leaders**
Over the past year, training events have remained highly popular. The GO Conference once again reached full capacity, with 114 young people attending (109 in 2024). Demand was so high that a number of late enquiries could not be accommodated. Following the conference, a new Glasgow Connect Group was established with around ten young people attending regularly. Participants also engaged in Equip Pupil Leader Training, with several going on to lead SU Groups within their schools.
The COmMISSION programme continued to grow and strengthen throughout the year with all events offering a Qualifications Scotland (formerly SQA) award. The majority of participants successfully achieved an award. One weekend and two week-long Basecamp events were delivered, supporting young people aged 16+ as they prepared to serve within an SU Holidays or Missions context.
The LeadUP event was attended by participants who had previously completed Basecamp offering a further stage of leadership development and preparation. In total, 111 young people engaged with the COmMISSION programme in 2025, representing a modest increase on the previous year. Most participants returned for a review weekend in late August, where they took part in structured reflection and shared insights from their experiences of service.
Two young people participated in the SU Scotland Gap Year Programme from August 2024 to August 2025. One participant successfully met all the requirements for the Level 7 Qualifications Scotland award. We were also pleased to welcome a larger cohort to the August 2025–August 2026 programme, with six participants joining, serving in a range of contexts.
An increase in the number of Connect Groups meeting regularly throughout the year, both online and in person, across Scotland has been encouraging. In each of these groups young people explore the Bible together. We were delighted to see four new groups launched this term in Glasgow, Kirriemuir, Airdrie/Coatbridge, and Blairgowrie. These groups are led by a combination of staff and volunteers, bringing the total number of groups to 19. We aim to see this number continue to grow in the year ahead, ensuring that young people across Scotland have regular opportunities to explore the Bible together.
We look forward to another season of COmMISSION events and are already planning for the future development of these events and the Go Conference to accommodate more young people.
## **Missions**
Missional opportunities continue to grow, with a variety of new connections being formed with churches.
Local Ministry Hubs have been key in developing these links and creating opportunities to effectively reach communities. We have also developed a training resource to help churches identify the needs within their communities and explore how we can respond together. This includes engaging with the opportunities in their area e.g. SU Groups or Easter Code, and importantly discerning the most appropriate missional opportunities. Local Ministry Hubs provide an essential means of enabling effective mission to take place.
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 7
## **REPORT OF THE TRUSTEES**
During the missions season up to August 2025, SU Scotland led 32 missions, with 1,480 children attending (562 from priority areas). This represents an encouraging 13% increase on last year.
With the growth of week-long missions, there has been increased interest in activity days and other opportunities as stepping stones into longer missions. Our Digital Youth Work Lead, has been actively initiating conversations with churches, using gaming events as a way to connect with young people.
A highlight has been working alongside church leaders—sharing in their vision and passion for reaching their communities. It is a real privilege to support, encourage, and play a part in what God is doing.
_“There is no "I" in team - it's felt like we've laboured together to be a faithful witness to Jesus and his message as we see God build something where we are”._ SD
_“We at Liberty Community Church could not run our holiday club, reaching out to so many children with the gospel, without the fantastic support from the team and support staff. May God richly bless the work of SU Scotland this year and into the future in his will.”_ IS
## **Magnitude**
Magnitude 2025 attracted over 2,000 young people and youth leaders to Lendrick Muir for a week filled with Bible exploration, worship, Christian community, and deep encounters with God. We had 1,433 full-time attendees and 598 day visitors (up 31% on last year, which happened to also be up 31% on 2023!).
The sense of God’s spirit at work in drawing young people to Jesus was remarkable – we gave away 150 new Christian packs to people responding for the first time to the gospel. And since the event, there have been many testimonies from young people and youth leaders of what God is doing in their lives.
Throughout the festival, young people experienced powerful worship, inspiring Bible teaching, and meaningful small group discussions. Many encountered God in new ways, making decisions to follow Jesus, receiving prayer, and committing to living boldly for him.
_“I went to Magnitude four years ago and gave my life to God. When I got to school, I was bullied and asked questions I couldn’t answer every day. After a while I began to feel I’d lost what I had with Jesus and this routine went on for a few years: going to Magnitude, then losing faith. But on Monday night the speaker helped me see I need to stop this routine. So, I have put my confidence in Jesus, and I am more determined and confident than ever before.”_ (young person)
_“For anyone that is new to the Christian faith, I would so recommend going to Magnitude because it just brings you so much closer to God and you suddenly remember God is your Home and he loves you unconditionally. I also loved going to Magnitude to be with teenagers my age who have the same beliefs as me as I’m not used to it at my hometown - I loved seeing so many young people like me praising the Lord.”_ (young person)
_“Our group saw a real releasing over Magnitude 2025. There was a releasing of the young people from strongholds of fear and anxiety in the power of the Spirit, but there was also a releasing of the Holy Spirit into their lives. They were being equipped for going back into the world as God’s ambassadors in their high schools and to their friends. The Holy Spirit moved in power and joy.”_ (youth leader)
Over the year we also held 10 Worship Nights in Edinburgh, Glasgow and Aberdeen. Magnitude worship nights are continuing to provide local opportunities for young people to join lively and contemporary worship events through the year.
Looking ahead to summer 2026 we already have over 1,550 booked onto the festival, representing 96 churches so far - we expect to reach our capacity of 1,800 full time bookings. For this coming year, we hope to help young people see that faith isn't a dry obligation, but a journey of belief lived out in a vibrant life.
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 8
## **REPORT OF THE TRUSTEES**
## **Centres**
Our centres and campsites are positive places for young people to come and have fun, enjoy outdoor activities, make friends, try new things and discover more about the Christian faith.
Our residential centres at Lendrick Muir, Alltnacriche and Gowanbank are open year-round and welcomed over 16,000 visitors this financial year. The centres are an essential resource for SU Scotland ministry with children and young people – whether SU Holidays, School residentials, Training events or Local Ministry weekends.
School residentials and day visits are a key component of term time ministry, with over 4,500 pupils and teachers from 136 groups staying at one of our Classroom Outdoors residentials. We note the success of the campaign to make school residentials more accessible with the _Schools (Residential Outdoor Education) (Scotland) Act 2026_ due to come into force once guidance is agreed – likely in 2028 or 2029.
In the interim, our school bursary fund has been well used with over £37,000 disbursed and over 460 pupils receiving financial support. This is in addition to discounts we give to schools from priority areas, or with a focus on additional support needs, as we look to embed what we do and how we serve those at the margins.
The growth of longer-term work with pupils in partnership with local schools providing alternative curriculum or bespoke programmes with those on the margins who have Additional Support Needs, at both Alltnacriche and Gowanbank, has been of particular encouragement.
Development plans are in place for all three centres. The team at Gowanbank were able to replace the existing heating system. At Alltnacriche access to buildings was significantly improved, along with a garden area being constructed to support small group work. At Lendrick Muir preparatory work was advanced for an expected significant building development to replace the existing Glendevon unit with an expanded and upgraded new accommodation block.
## **PLANS FOR FUTURE PERIODS**
With numbers engaging with SU Scotland now in the region of 9% of Scotland’s school-age children and young people, we are connecting with an even greater number at least once a year. This milestone fuels our passion and determination as we continue working towards our vision— ensuring every child and young person in Scotland has the opportunity to explore the Bible and respond to the significance of Jesus.
Our current strategy places a strong emphasis on deepening our connections at local, national, and individual levels, ensuring our vital work remains rooted, far-reaching, and personally significant.
We plan to grow our impact via additional appointments to the staff team including a new Associate Trust Network Lead.
Subject to successful fundraising, we are working towards a major capital investment at our Lendrick Muir centre where plans are being finalised for a significant redevelopment of part of the complex to secure and increase capacity for the long-term. Planning permission was received on 12[th] June 2026, with a 15-month construction phase hoped to commence in the autumn. The proposed development is intended to increase flexibility, sustainability and inclusion at the centre, enabling us to respond to growing demand, support future ministry growth assumptions, and create opportunities for expanded use throughout the year, while ensuring the facilities remain fit for purpose and do not constrain current operations or future growth.
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 9
**REPORT OF THE TRUSTEES**
## **FINANCIAL REVIEW**
There was net income for the year of £912k (2025 - £1,286k). This net income includes £950k of grants awarded but not yet received. These grants fund costs that will be incurred within the next and following financial years.
## **INCOME £'000**
**----- Start of picture text -----**
Interest
130 Interest
Gains 356 112
Charitable
Charitable
activities
activities
2,630
2,503
Legacies
720
Legacies
1,817
Donations
4,142
Donations
2,959
2025/26 2024/25
**----- End of picture text -----**
**Total income** increased by £586k to £7,977k. £355k of this increase was a one-off gain on the sale of the Edinburgh office, which was sold in January 2026.
Although legacy income was £1,097k lower than the extraordinary high reported last year, there was still a higher than average total of £720k from gifts in wills this year.
Income from charitable activities rose by £127k to £2,630k, reflecting a significant growth in numbers attending the Magnitude Festival, as well as a growth in Holidays and training events. Fees were also increased to reflect higher costs.
There was a substantial £1,183k growth in donation income this year to £4,142k. This was due to increased donations from trusts and grants, including £400k towards the initial exploratory costs and fees for the planned Lendrick Muir building project.
£950k of the donation income relates to grants awarded but not yet received at the year end date. These are included within Debtors.
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 10
## **REPORT OF THE TRUSTEES**
**Total costs** increased by £961k to £7,065k, mainly driven by increased staffing costs which rose by £715k as we continued to grow the team in Local Ministries, Ministry at the Margins, the centres, as well as in support roles (including Marketing, HR and volunteer support). The increased costs also reflect an inflationary increase, and a full year spend for posts added during the previous financial year.
Within Local & national ministries, there were one-off ministry grants paid to 14 associate worker trusts and local youth projects whose charitable objects are closely aligned with those of SU Scotland. These totalled £100k and will support and enhance ministry with children and young people in local areas across Scotland.
## **Fixed Assets**
The changes in tangible fixed assets during the year are shown in Note 15 to the accounts.
Additions of £249k includes £179k for assets under construction. This contains initial costs, including architect and planning fees, related to a major capital development project planned for the Lendrick Muir centre. The planned development will secure and
**----- Start of picture text -----**
SPEND £'000
**----- End of picture text -----**
**----- Start of picture text -----**
Intl Support 116
Raising funds 356
Intl Support
Equipping 136
86
Raising funds 311
Local &
Equipping 114
national
ministries
Local &
2,095
national
ministries
1,715
Residentials
& Centres Residentials
4,363 & Centres
3,878
2025/26 2024/25
**----- End of picture text -----**
increase capacity at the site for the longer term, supporting future ministry growth for years to come. At the year-end date, a planning application had been submitted, and we were delighted to receive approval in June 26. Detailed designs are being finalised in anticipation of the Board approving progress to appoint a contractor in late summer 2026.
Other additions include a new access ramp at Alltnacriche, facilities assistant cabins and solar panel installations at Kingscross.
The Edinburgh office was sold in January 2026, generating a gain on sale of £355k.
## **RESERVES POLICY**
At 31 March 2026, the charity held total funds of £9,424k (2025 - £8,512k) comprising
- General Fund of £1,148k (2025 - £1,164k),
- Capital Reserve (tied up in fixed assets) £3,608k (2025 £3,694k)
- Other Designated Funds of £2,661k (2025 - £2,456k) and
- Restricted Funds of £2,008k (2024 - £1,197k).
It is the charity’s aim to hold a total balance in the General Fund plus Legacy Equalisation Reserve, Special Projects Fund and 10 Year Trust Fund (all designated funds), which equates to between 3 and 6 months’ worth of ongoing operating costs. At 31 March 2026, the combined balance of these
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 11
**REPORT OF THE TRUSTEES**
reserves was £2,481k, representing 4.7 months’ coverage based on the budgeted operating costs for the year ahead. The Trustees believe that this level of funds is an appropriate level as the organisation continues to grow its ministry while carefully managing costs.
**Designated funds** excluding the Capital Reserve grew by £205k over the year from £2,456k to £2,661k. This was mainly due to the designation of the one-off proceeds from the sale of the Edinburgh office into the Offices & Buildings Fund, designated to be used towards expected future office or other building cost needs, less £230k of the Special Projects funds used to support key Local and national ministries work as well as some centres and sites projects.
To smooth the impact on the General Fund of legacy amounts received from year to year, unrestricted legacy income is held in designated funds; a portion is allocated to Special Projects Fund with the remainder held in the Legacy Equalisation Reserve and released to general funds over the following two years.
**Restricted funds** totalled £2,008k, a growth overall of £811k, including £930k of the grant income awarded but not yet received at the year end date. These accrued grants will mostly be spent within the next financial year, with some spread over two to three years.
A new restricted fund was established during the year for the planned **Lendrick Muir Building project** . The fund had £418k of income (including £300k accrued grants), with £187k of total spend on costs to date. As the project progresses, with approval of final plans anticipated shortly after these accounts are signed, significant fundraising will take place to allow the project to proceed, with an ideal start date for construction of autumn 2026.
There were no funds in deficit at the year end.
## **Our Financial Supporters**
A massive thank you to the many individuals, churches, other organisations and trusts who supported us between April 2025 and March 2026, including:
• The Aitchison Trust SCIO • Ardbarron Trust Limited • Baptist Union of Scotland • Benefact Trust • Caring and Sharing (SCIO) • Challenge Trust • Charnwood Trust • Christian Education Association Scotland • Criffel Charitable Trust • The Cruden Trust • Door Trust • D S Stewart and FE Stewart Charitable Trust • Durris Charitable Trust • The Energy Saving Trust • Esther Hennell Charitable Trust • Generation Trust • Hope Trust • J & C Fleming Charitable Trust • Jennifer’s Fund • JonthreeTrust Ltd • Kenneth Barge Memorial Trust • Kilravock Christian Trust • The Kola’a Trust • Life Trust Limited • Margaret Douglas Trust • Mary Brown Memorial Trust • Micah Fund • The Milne Family Foundation • Noble Resolve Gospel & Temperance Mission • The Paristamen Charity • Paterson Family Foundation • Petty Trust • Roy Miller Charitable Trust • Scott Thomson Charitable Trust • Shalimar Trust • Souter Charitable Trust • Sporos Trust • Springboard Charitable Trust • St Ternan Charitable Trust • Tabeel Trust
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 12
**REPORT OF THE TRUSTEES**
- Tannery Trust • Tillyloss Trust
- Westhill Endowment
- •The William Scott SCIO
• TBF & KL Thompson Trust
• The Vardy Foundation
• Whole Family Wellbeing Fund
• Wilson Distributors Charitable Trust
Fundraising activities are conducted in accordance with the Chartered Institute of Fundraising Code of Fundraising Practice. This includes standards to protect vulnerable people during fundraising activities. SU Scotland applies principles so that appeals to supporters, applications to trusts and related fundraising activities are legal, open, honest, respectful and accountable. No complaints were received during the year, and SU Scotland did not appoint any third-party professional or commercial fundraisers. Guidelines are issued to individual volunteer fundraisers to ensure their activities (for example sponsored events or bake sales) are carried out safely and appropriately.
## **GOVERNANCE STRUCTURE**
Scripture Union Scotland (“SU Scotland”) is a Scottish charity (no. SC011222) constituted as a company limited by guarantee (no. SC054297) and governed by its Memorandum and Articles of Association. The company was incorporated on 22 October 1973. The Trustees of the charity are the directors of the company for the purposes of company law.
The charity’s Memorandum and Articles of Association contain the following objects:
To aid the Christian Church in its ministries by specialised services whereby the Word of God is presented, especially to children and young people, so that those to whom it is presented may:
• be led to personal faith in the Lord Jesus Christ;
• be encouraged and instructed in the development of Christian character and witness and in a sense of vocation; and
• take their place as members and workers in the life of their churches and of society. To promote thoughtful Bible Reading amongst people of all ages with a view to furthering personal discipleship, Christian community and social concern.
## **Trustees**
The Board of Trustees of SU Scotland is responsible for the governance and oversight of the charity's activities. Trustees are appointed to oversee the affairs of SU Scotland and to ensure that funds are used in accordance with the charity’s objects as defined in its Memorandum and Articles of Association. As these principles reflect a Christian, Bible-based movement, Trustees have a responsibility to work together to discern God’s will for the direction and development of the charity.
The Trustees who served from 1 April 2025 to the date of this report were as follows:
Angus Allan (retired 26 Mar 2026) Paul Johnston Samuel Barge Martyn Link, Vice-Chair Stephen Bell, Chair Adom Otoo (appointed 19 Feb 2026) Dr Audrey Chalmers Charlene Petersen Rachel Cooney Tim Record (appointed 19 Feb 2026) Pamela Fulton Dr Jo Rose (appointed 19 Feb 2026) Jonathan Gwynne (appointed 19 Feb 2026) Colin Sinclair (appointed 24 Apr 2025) Dr Heather Haywood (retired 22 Aug 2025) Rev Cara Wightman Jonathan Innes, Honorary Treasurer
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 13
**REPORT OF THE TRUSTEES**
## **Appointment process**
The responsibility for considering suitable candidates for the role of trustee rests with the Governance Committee. Recruitment is a combination of advertising followed by applications, and direct approaches. Trustee positions are unpaid, and the period of service is initially for five years. This may be extended for a further three years, after which the Trustee must stand down. Reappointment is possible after the lapse of at least one year.
The Chair, Vice Chair and Honorary Treasurer are elected annually at the first meeting of the Board following the AGM and may serve for a period of five years after which they must stand down unless there are exceptional circumstances. Re-appointment is possible after a lapse of at least one year. Appointment to any of these positions will be additional to any term already undertaken as a Trustee.
There are comprehensive procedures in place for the induction of new Trustees. New appointees are provided with a detailed information pack covering topics such as the responsibilities of Trustees and the history, activities and operations of SU Scotland. They are also invited to observe first-hand some of the work of the organisation. Trustees are offered regular refresher courses in the principles of effective governance.
## **Committees of the Board**
The Board normally meets eight times a year and is supported by four sub-committees covering Local Ministries, Residentials, Finance and Major Projects. These committees comprise both Board and non-Board members and operate under specific terms of reference.
The Board and committees increase the frequency of their meetings as required to ensure effective oversight of the charity.
## **Key Management Personnel**
The Trustees consider the Board and the charity's Senior Leadership Team as the key management personnel with regard to directing and running the charity's daily activities.
The Senior Leadership Team comprises six executive officers—the CEO and five departmental directors— who are also responsible for delivering strategic targets.
Executive officers who served during the year were:
- Robin MacLellan, Chief Executive Officer
- Mike Kurtyka, Chief Operating Officer
- Paul Bayton, Director of Centres
- Jackie Ringan, Director of Development and Holidays
- Zonya Bewick, Director of Local Ministries
- Jenny Hamill, Creative Director
None of the executive officers are members of the SU Scotland Board.
## **Student Executive**
In addition, members of the Board and Leadership Team gain valuable consultation input from an informal Student Executive group. This is made up of young people between the ages of 15 and 21 who have firsthand experience of SU Scotland’s activities. The group meets three times per year.
## **Remuneration policy**
The Board set the level of pay and remuneration for the key management personnel by reference to benchmark salary data for comparable roles in other Christian charitable organisations operating in Scotland.
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 14
**REPORT OF THE TRUSTEES**
## **Related parties**
SU Scotland works in partnership with Christian churches and other Christian agencies in Scotland whose objectives are closely aligned with SU Scotland. Information about related party transactions is provided in Note 12 of the financial statements.
## **PRINCIPAL RISK AND UNCERTAINTIES**
Using a formal risk management process, the Trustees review the major external and internal risks at least annually. They have established systems, controls and procedures which Management use to mitigate the impact. The principal risks and uncertainties are managed as follows:
|**Categories**|**Summary of Risks**|**Management**|
|---|---|---|
|Operational and
Compliance|• Availability of staff and volunteers
(including succession)
• Risk of injury to a child or young
person in the Charity’s care
• Failure to comply with legislation eg
Health and Safety, Child Protection (i.e.
Safeguarding)
• Temporary operational disruptions|• Ongoing recruitment and networking
• Robust safety measures and policies,
including Safeguarding policies, to
minimise the potential of injury
• Ongoing learning, feedback and
training|
|External /
Reputation|• Lost opportunity due to reputational
damage or changing sentiment
restricts access
• Potential adverse actions by partner
organisations|• Regular training and input from
external expert advisers
• Regular monitoring of compliance with
policies
• Expansion of the Pray for Schools
Scotland network
• Strategic review of the implications of
changes to the operating landscape|
|Spiritual /
Ministry|• Spiritual ineffectiveness results in
key outcomes not being achieved
• Ability to maintain relationships
across the Christian community|• Encouraging regular Bible reading and
prayer—both corporately and personally
• Ongoing networking|
|Financial|• Failure to reinvest in properties
• Uncertainty of timing and funding of
Lendrick Muir Building project poses
potential financial risks and potential
significant management distraction
• Changes in giving trends, external
conditions, or the broader economic
environment continue to impact our
plans. For example, ongoing
inflationary cost-of-living pressures
and governmental changes to tax
policy have placed additional strain on
our finances, alongside the effects of
the war in Ukraine & in Iran on the cost
of supplies or utilities.|• 5-year plan for property maintenance
• Regular review and updates from LM
Building Project group with clear
decision gates.
• Ongoing engagement with donor base
and nurturing a diversified range of
income sources
• Careful cost management
• Regularly assess the sustainability of
trading departments, ensuring income
generation remains aligned with
organisational priorities (& mission)
while driving efficiency elsewhere.|
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 15
**REPORT OF THE TRUSTEES**
|Governance/
Strategy|• Strategic changes required to reflect
current environment not implemented
• Trustee skills do not match future
challenges facing the charity|• Formal strategy review every three
years, supported by regular
performance reviews against strategic
targets, with defined corrective actions
implemented where underperformance
or emerging risks are identified.
• Annual evaluation of progress by
Trustees
• Nominations Committee regularly
engaging with potential Trustees and a
regular training schedule|
|---|---|---|
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The Trustees are responsible for preparing the Report of the Trustees, the Strategic Report and the financial statements in accordance with applicable laws and regulations.
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing those financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP FRS 102;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Disclosure of information to auditors**
Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit but of which the auditors are unaware. They have confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditors are aware of such information.
## **Auditors**
A resolution to reappoint Forvis Mazars LLP as auditors will be proposed at the forthcoming annual general meeting.
In approving the Report of the Trustees, the Trustees are also approving the strategic report therein, in their capacity as Company Directors.
By order of the Board
## Robin MacLellan
Robin MacLellan (Jun 22, 2026 14:57:07 GMT+1)
Robin MacLellan, Secretary, 18 June 2026
Scripture Union Scotland Report and Accounts | Year to 31 March 2026 | 16
**INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES**
## **AND MEMBERS OF SCRIPTURE UNION SCOTLAND**
## **Opinion**
We have audited the financial statements of Scripture Union Scotland (the "charity") for the year ended 31 March 2026 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 31 March 2026 and of its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and,
- have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the “Auditors' responsibilities for the audit of the financial statements” section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Company No: SC054297 | Charity No: SC011222
17
**INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES**
## **AND MEMBERS OF SCRIPTURE UNION SCOTLAND**
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Trustees’ report which includes the Directors’ report and the strategic report prepared for the purposes of company law for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the strategic report and the Directors’ report included within the Trustees’ report have been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the Directors’ report included within the Trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:
- adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of Trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of Trustees**
As explained more fully in the Statement of Trustees' Responsibilities on page 16, the Trustees (who are also directors of the charity for the purposes of company law) are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Company No: SC054297 | Charity No: SC011222
18
**INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES**
## **AND MEMBERS OF SCRIPTURE UNION SCOTLAND**
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed as auditor under Section 44(1)(C) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.
Based on our understanding of the charity and its sector, we considered that non-compliance with the following laws and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation, and anti-money laundering regulation.
To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:
- Inquiring of management and, where appropriate, those charged with governance, as to whether the charity is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;
- Inspecting correspondence, if any, with relevant licensing or regulatory authorities;
- Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit; and
- Considering the risk of acts by the charity which were contrary to applicable laws and regulations, including fraud.
We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as tax legislation, pensions legislation and Companies Act 2006.
In addition, we evaluated the Trustees' and management's incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular in relation to income recognition (which we pinpointed to the cut-off assertion), and significant one-off or unusual transactions.
Our audit procedures in relation to fraud included but were not limited to:
Company No: SC054297 | Charity No: SC011222
19
**INDEPENDENT AUDITORS’ REPORT TO THE TRUSTEES**
## **AND MEMBERS OF SCRIPTURE UNION SCOTLAND**
- Making enquiries of the Trustees and management on whether they had knowledge of any actual, suspected or alleged fraud;
- Gaining an understanding of the internal controls established to mitigate risks related to fraud;
- Discussing amongst the engagement team the risks of fraud; and
- Addressing the risks of fraud through management override of controls by performing journal entry testing.
There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of the audit report**
This report is made solely to the charity’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charity’s Trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s members and Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity, the charity’s members as a body and the charity’s Trustees as a body for our audit work, for this report, or for the opinions we have formed.
Michael Speight Michael Speight (Jun 22, 2026 15:09:12 GMT+1)
Michael Speight (Senior Statutory Auditor)
for and on behalf of Forvis Mazars LLP Chartered Accountants and Statutory Auditor 100 Queen Street Glasgow G1 3DN
> Date : 22/06/2026
Company No: SC054297 | Charity No: SC011222
20
## STATEMENT OF FINANCIAL ACTIVITIES
## (including Income & Expenditure Account)
## **for the year ended 31 March 2026**
|**Notes**
**Income from:**
Donations and legacies
2
Charitable activities
3
Other
4
**Total income**
**Expenditure on:**
Raising funds
5
Charitable activities
6
Residentials and Activity Centres
Local and National Ministries
Equipping and Leadership Development
International Support
8
Total Charitable activities expenditure
**Total expenditure**
**Net income / (expenditure) for the year**
9
**Transfers between funds**
14
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**2026**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
1,746,882
76,424
1,823,306
3,038,068
4,861,374
2,231,155
45,555
2,276,710
353,281
2,629,991
485,446
-
485,446
-
485,446
4,463,483
121,979
4,585,462
3,391,349
7,976,811
312,213
2,032
314,245
41,460
355,705
3,238,053
362,180
3,600,233
762,412
4,362,645
796,378
26,644
823,022
1,271,594
2,094,616
17,743
777
18,520
117,438
135,958
92,816
-
92,816
22,939
115,755
_4,144,990_
_389,601_
_4,534,591_
_2,174,383_
_6,708,974_
4,457,203
391,633
4,848,836
2,215,843
7,064,679
6,280
(269,654)
(263,374)
1,175,506
912,132
(23,205)
387,837
364,632
(364,632)
-
(16,925)
118,183
101,258
810,874
912,132
1,164,429
6,150,039
7,314,468
1,197,559
8,512,027
**1,147,504**
**6,268,222**
**7,415,726**
**2,008,433**
**9,424,159**|**2025**
**Total funds**
**£**
(see note 26)
4,775,600
2,502,916
112,035
7,390,551
311,029
3,878,083
1,714,685
114,436
85,827
_5,793,031_
6,104,060
1,286,491
-
1,286,491
7,225,536
**8,512,027**|
|---|---|---|
The Statement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The Statement of Financial Activities also complies with the requirements for an Income and Expenditure Account under the Companies Act 2006.
The accompanying accounting policies and notes form an integral part of these financial statements.
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **21**
BALANCE SHEET
## **at 31 March 2026**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Notes|2026|2025|
|£|£|
|Fixed Assets|
|Tangible fixed assets|15|3,607,689|3,694,342|
|3,607,689|3,694,342|
|Current assets|
|Stocks|16|8,699|9,948|
|Debtors|17|1,427,830|1,611,493|
|Cash and cash equivalents|18|5,277,416|4,074,081|
|Total current assets|6,713,945|5,695,522|
|Creditors: amounts falling due within one year|19|(897,475)|(877,837)|
|Net current assets|5,816,470|4,817,685|
|Total assets less current liabilities|9,424,159|8,512,027|
|The funds of the charity:|
|General Fund|1,147,504|1,164,429|
|Designated Funds:|
|Capital Reserve|21|3,607,689|3,694,342|
|Offices & Buildings Fund|21|1,249,574|322,382|
|Special Projects Fund|21|384,515|578,417|
|Legacy Equalisation Reserve|21|918,928|1,460,545|
|10 Year Trust Fund|21|30,000|45,000|
|Other|21|77,516|49,353|
|Total Designated Funds|6,268,222|6,150,039|
|Total Unrestricted Funds|21|7,415,726|7,314,468|
|Restricted Funds|22|2,008,433|1,197,559|
|Total Charity Funds|9,424,159|8,512,027|
**----- End of picture text -----**
The accompanying accounting policies and notes form an integral part of these financial statements.
Approved by the Board on 18 June 2026 and signed on its behalf by:
**----- Start of picture text -----**
|||
|---|---|
|Stephen Bell (Jun 22, 2026 14:31:19 GMT+1)|Stephen Bell|
|Stephen Bell|
|Chair|
**----- End of picture text -----**
## Jonathan Innes
Jonathan Innes (Jun 22, 2026 14:15:29 GMT+1) Jonathan Innes **Trustee**
_Company number: SC054297_
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **22**
STATEMENT OF CASH FLOWS
## **for the year ended 31 March 2026**
|**Notes**
**Cash flows from operating activities:**
Net cash generated from operating activities
27
**Cash flows from investing activities:**
Purchase of property, plant and equipment
15
Proceeds from sale of property, plant and equipment
Interest income received
4
**Net cash generated by investing activities**
**Change in cash and cash equivalents in the reporting period**
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
18|**2026**
**£**
(249,207)
475,680
129,814|**2026**
**£**
847,048
356,287
1,203,335
4,074,081
5,277,416|**2025**
**£**
(209,539)
-
112,035|**2025**
**£**
154,736
472,496
627,232
3,446,849
4,074,081|
|---|---|---|---|---|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **23**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **1 Accounting policies**
## _**Charity information**_
SU Scotland is a company limited by guarantee, incorporated in Scotland and a Scottish charity. The registered office is New Olympia House, 13 Olympia Street, Glasgow G40 3TA.
## _**1.1 Accounting convention**_
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice" applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity is a Public Benefit Entity as The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## _**1.2 Going concern**_
The Trustees are obliged to consider the appropriateness of the going concern assumption when preparing the financial statements. This year has seen a return to more normal levels of operating income which is expected to continue in the coming years. Costs are being managed within available funds as well as investment in the fundraising team to grow future donations. Consequently, the Trustees believe that there are no material uncertainties affecting the charity’s ability to continue as a going concern and, accordingly the financial statements are prepared on a going concern basis.
## _**1.3 Charitable funds**_
Unrestricted Funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Designated Funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the Designated Funds are set out in the Notes to the financial statements.
Restricted Funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the Restricted Funds are set out in the Notes to the financial statements.
Where unsolicited donations are received on behalf of SU International and other bodies, these are identified separately and excluded from the Statement of Financial Activities since SU Scotland derives no benefit from these funds whatsoever.
## _**1.4 Income**_
All Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
## _**Donations and Legacies**_
Donations are recognised when the charity has evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. Entitlement usually arises immediately upon receipt, however, in the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Legacy gifts must be recognised when it is probable that it will be received. This is normally following the granting of confirmation, when the administrator/executor of the estate has communicated in writing both the amount and settlement date and any conditions attached to the legacy are either within the control of the charity or have been met. In the event that a gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity.
In order to smooth the impact on the General Fund of fluctuations in legacy amounts received from year to year, all unrestricted income received from legacies is allocated over three financial years. In the year of receipt, one quarter of the legacy value is transferred to the Special Projects Fund and three quarters to the Legacy Equalisation Reserve. The balance held in the Legacy Equalisation Reserve is drawn down to zero over the course of the next two years with income being released to the General Fund in two equal annual amounts.
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **24**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **1 Accounting policies (continued)**
## _**Grants receivable**_
Income from government and other grants, whether ‘capital’ or ‘revenue’ in nature, is recognised when the charity has unconditional entitlement to the funds, it is probable that income will be received, the amount can be measured reliably. Unconditional entitlement will be achieved once any performance or other conditions attached to the grants have been met, or fulfilment of those conditions is wholly within the control of the charity. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included in the Balance Sheet as deferred income to be released. Grants received to finance specific expenditure are included as Restricted income.
## _**Gift Aid**_
Income tax recoverable on Gift Aid donations is recognised when the respective donation has been recognised and the recoverable amount of income tax can be measured reliably; this is normally when the donor has completed the relevant Gift Aid Declaration form. Income tax recoverable on Gift Aid donations is allocated to the same Fund as the respective donation unless specified by the donor.
## _**Income from charitable activities**_
Income from charitable activities includes income earned both from the supply of goods or services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular goods or services to be provided by the charity. Income from charitable activities is recognised as earned as related goods or services are provided.
_Residentials income_ includes income from festival, holiday and weekend fees and contributions. This income is recognised as income in the accounting period in which the events take place. Any income received in advance of the events is treated as deferred income and included within creditors.
_Centres income_ includes fee income from schools residentials and church groups staying at Lendrick Muir, Gowanbank and Alltnacriche Activity Centres. This income is recognised as income in the accounting period in which the events take place. Any income received in advance of the events is treated as deferred income and included within creditors. Centres income excludes the value of internal usage for SU Scotland activities such as SU holidays and weekends.
## _**Donated services and facilities**_
Donated services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item or facility have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. On receipt, donated services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## _**Other income**_
Other income represents income that cannot be reported under the other analysis headings provided within the Statement of Financial Activities and is recognised when the charity is entitled to the income, it is probable that it will be received and the amount can be measured reliably by the charity. Other income includes bank interest which is recognised when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank.
## _**1.5 Expenditure**_
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured or estimated reliably.
Liabilities are measured on recognition at historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. The exception is that certain financial instruments must be adjusted to their present value; these include financial liabilities where settlement is deferred for more than 12 months after the reporting date.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
## _**Raising funds**_
Expenditure on raising funds includes all costs incurred in support development activities including attracting voluntary income as well as an appropriate proportion of support costs.
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **25**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **1 Accounting policies (continued)**
## _**Charitable activities**_
Expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. The costs of charitable activities presented in the Statement of Financial Activities includes the costs of both direct service provision and the payments of grant awards if applicable.
## _**Support costs**_
Support costs comprise costs which enable fundraising and charitable activities to be undertaken. These costs include central management costs such as finance, human resources and administration which have been allocated between the cost of raising funds and expenditure on charitable activities in proportion to the direct cost of these activities. The allocation of support costs is detailed in Note 7. The allocation of expenditure between activities and support costs is made utilising our departmental reporting system on a basis that is designed to reflect the use of resources.
## _**Governance costs**_
Governance costs (which are included as a component of support costs in accordance with SORP) comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include those related to constitutional and statutory requirements, external scrutiny (audit), strategic management, and other legal and professional fees.
## _**Irrecoverable VAT**_
The charity is partially exempt for VAT. A separate expenditure category is included for any VAT which cannot be fully recovered.
## _**1.6 Tangible Fixed Assets**_
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Tangible fixed assets costing £5,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
|asis as follows:||
|---|---|
|**Asset category**|**Annual rate**|
|Buildings|2%|
|Furniture and fittings|20%|
|Motor vehicles|20%|
|IT equipment|33%|
|Other equipment|20%|
|Plant and machinery|10%|
|Plant and machinery (Biomass boiler)|5%|
No depreciation is provided in respect of the value attributable to land or for assets under construction. When an asset under construction is brought into use, it is moved to the relevant asset category and depreciated from that point forward.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## _**1.7 Impairment of tangible fixed assets**_
At each reporting end date, the charity reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## _**1.8 Stock**_
Stock is valued at the lower of cost and estimated net realisable value.
## _**1.9 Cash and cash equivalents**_
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of 120 days or less, and bank overdrafts. Short-term liquid investments with original maturities of between 120 days and one year, are included as current asset investments.
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **26**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **1 Accounting policies (continued)**
## _**1.10 Financial instruments**_
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors, current asset investments and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## _**1.11 Employee benefits**_
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## _**1.12 Retirement benefits**_
The charity operates a Group Personal Pension Scheme (defined contribution retirement Scheme) for employees. Payments to the Group Scheme are charged as an expense as they fall due.
## _**1.13 Critical accounting estimates and judgements**_
In the application of the charity’s accounting policies, the Trustees are required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
## _**Useful life of fixed assets**_
The charity estimates the useful lives of categories of fixed assets based on the expected length of time the asset is in use by the charity and estimates the annual charge to be depreciated based on this assessment.
## _**Assets under construction**_
Assets under construction are accounted for within fixed assets when it is judged that it is probable that the construction will go ahead and that the asset is expected to produce both economic and charitable benefits once completed.
The costs that are included in the Balance sheet as assets under construction will include construction and related demolition costs as well as other costs directly attributable to creating the asset such as site preparation and professional fees. Assets under construction are not depreciated until the accounting period in which they are brought into use.
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **27**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **1 Accounting policies (continued)**
## _**Deferred income**_
Income is deferred in line with the charity’s accounting policy for the recognition of income, where income has been received but services have not yet been delivered within that accounting period or where conditions attached to grants have not yet been met. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## _**1.14 Operating leases**_
Rental payments under operating leases are accounted for as an expense on a straight-line basis over the life of the lease; even if this does not match the pattern of the actual payments (for example when there is rent-free period at the commencement of the lease).
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **28**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
|**2 Income from donations and legacies**
**2026**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
Donations
630,359
6,425
636,784
1,321,753
1,958,537
Legacies
677,885
-
677,885
41,681
719,566
Appeals
37,325
-
37,325
178,843
216,168
Fundraising Events
14,663
-
14,663
-
14,663
Grants and Trust income
386,650
69,999
456,649
1,495,791
1,952,440
1,746,882
76,424
1,823,306
3,038,068
4,861,374
**Prior year comparative of donations and legacies split by fund**
**2025**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
Donations
633,262
10,517
643,779
1,187,074
1,830,853
Legacies
1,761,425
-
1,761,425
55,580
1,817,005
Appeals
31,159
-
31,159
329,605
360,764
Fundraising Dinner
20,341
-
20,341
-
20,341
Grants and Trust income
331,000
35,163
366,163
380,474
746,637
2,777,187
45,680
2,822,867
1,952,733
4,775,600
**3 Income from charitable activities**
**2026**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
Residentials
764,628
37,438
802,066
305,647
1,107,713
Centres (excl SU Residentials)
1,465,132
-
1,465,132
-
1,465,132
Local Ministry & Leadership Development
1,395
8,117
9,512
47,634
57,146
2,231,155
45,555
2,276,710
353,281
2,629,991|**2025**
**Total funds**
**£**
1,830,853
1,817,005
360,764
20,341
746,637
4,775,600
**2025**
**Total funds**
**£**
1,005,694
1,444,293
52,929
2,502,916|
|---|---|
|**Prior year comparative of income from charitable**
Residentials
Centres (excl SU holidays and Weekends)
Local Ministry & Leadership Development|**activities split by fund**
**2025**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
729,747
47,587
777,334
228,360
1,005,694
1,444,293
-
1,444,293
-
1,444,293
2,525
9,021
11,546
41,383
52,929|
|---|---|
||2,176,565
56,608
2,233,173
269,743
2,502,916|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **29**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
|**4 Other income**
Bank interest
Gain on disposal of tangible fixed assets|**2026**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
129,814
-
129,814
-
129,814
355,632
-
355,632
-
355,632
485,446
-
485,446
-
485,446|**2025**
**Total funds**
**£**
112,035
-
112,035|
|---|---|---|
The gain on disposal of tangible fixed assets includes £354,799 from the sale of the Edinburgh office in January 2026.
|**Prior year comparative of other income split by fund**
**2025**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
Bank interest
112,035
-
112,035
-
112,035|
|---|
|112,035
-
112,035
-
112,035|
|**5 Expenditure on raising funds**
Salaries & benefits
Travel & sundry expenses
Other staff costs
Printing & communication
IT, office, admin costs
Bank charges
Irrecoverable VAT
Allocation of support costs (see note 7)|**2026**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
208,106
-
208,106
5,100
213,206
4,997
-
4,997
-
4,997
7,509
-
7,509
90
7,599
34,109
-
34,109
32,057
66,166
5,086
-
5,086
239
5,325
735
-
735
-
735
5,282
-
5,282
52
5,334
46,389
2,032
48,421
3,922
52,343
312,213
2,032
314,245
41,460
355,705|**2025**
**Total funds**
**£**
185,200
5,758
9,474
43,692
8,996
1,503
4,596
51,810
311,029|
|---|---|---|
|**Prior year comparative of expenditure on raising funds split by fund**
**2025**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**Total funds**
**£**
**£**
**£**
**£**
**£**
Salaries & benefits
179,020
-
179,020
6,180
185,200
Travel & sundry expenses
5,758
-
5,758
-
5,758
Other staff costs
9,111
-
9,111
363
9,474
Printing & communication
42,243
-
42,243
1,449
43,692
IT, office & admin costs
7,792
-
7,792
1,204
8,996
Bank charges
1,503
-
1,503
-
1,503
Irrecoverable VAT
4,519
-
4,519
77
4,596
Allocation of support costs (see note 7)
41,841
6,050
47,891
3,919
51,810|
|---|
|291,787
6,050
297,837
13,192
311,029|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **30**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **6 Expenditure on charitable activities**
|Salaries & benefits
Travel & sundry expenses
Other staff costs
Holiday / programme related
***** Ministry grants
International grants (see note 8)
Heat, light & power
Property & equipment
Vehicle costs
Printing & communication
IT, office & admin costs
Professional fees
Bank charges & loan interest
Depreciation
Irrecoverable VAT
Allocation of support costs (see note 7)|**Residentials and**
**Activity Centres**
**Local & National**
**Ministries**
**Equipping and**
**Leadership**
**Development**
**International**
**Support**
**2026**
**Total**
**£**
**£**
**£**
**£**
**£**
2,052,150
1,339,124
53,034
-
3,444,308
23,266
55,750
1,688
740
81,444
32,678
22,888
-
-
55,566
585,005
151,400
58,826
137
795,368
-
100,000
-
-
100,000
-
-
-
114,838
114,838
121,095
5,070
-
-
126,165
459,202
21,260
191
-
480,653
24,401
-
-
-
24,401
42,577
19,913
1,228
-
63,718
111,802
42,772
364
-
154,938
6,408
2,650
-
-
9,058
11,505
1,468
498
-
13,471
209,674
2,940
-
-
212,614
52,431
21,150
122
40
73,743
630,450
308,231
20,007
-
958,688
4,362,644
2,094,616
135,958
115,755
6,708,973|**2025**
**Total**
**£**
2,842,841
76,787
43,943
796,810
-
52,485
146,387
395,176
14,904
56,752
120,292
8,620
14,205
207,503
79,688
936,638
5,793,031|
|---|---|---|
(Note 8)
- Individual grants ranging from £2,000 to £14,500 were awarded to 14 associate worker trusts and local youth projects whose charitable objectives are closely aligned with those of SU Scotland. The grants were given to support and enhance ministry with children and young people in local areas across Scotland.
## **Prior year comparative of expenditure on charitable activities split by activity**
|Salaries & benefits
Travel & sundry expenses
Other staff costs
Holiday / programme related
International grants (see note 8)
Heat, light & power
Property & equipment
Vehicle costs
Printing & communication
IT, office & admin costs
Professional fees
Bank charges
Depreciation
Irrecoverable VAT
Allocation of support costs (see note 7)|**Residentials and**
**Activity Centres**
**Local & National**
**Ministries**
**Equipping and**
**Leadership**
**Development**
**International**
**Support**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
1,674,970
1,129,662
38,209
-
2,842,841
23,726
52,135
926
-
76,787
28,456
14,344
1,143
-
43,943
566,147
145,459
51,862
33,342
796,810
-
-
-
52,485
52,485
139,183
7,204
-
-
146,387
384,898
10,278
-
-
395,176
14,837
67
-
-
14,904
34,657
21,384
711
-
56,752
86,809
31,557
1,926
-
120,292
7,120
1,500
-
-
8,620
12,119
1,561
525
-
14,205
203,583
3,920
-
-
207,503
69,561
10,055
72
-
79,688
632,017
285,559
19,062
-
936,638
3,878,083
1,714,685
114,436
85,827
5,793,031|
|---|---|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **31**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **7 Allocation of support costs**
## **Charitable activities**
|Salaries & benefits
Travel & sundry expenses
Other staff costs
Heat, light & power
Property & equipment
Printing & communication
IT, office & admin costs
Professional fees
Bank charges
Depreciation
Irrecoverable VAT
Governance costs|**Residentials and**
**Activity Centres**
**Local & National**
**Ministries**
**Equipping and**
**Leadership**
**Development**
**Raising funds**
**2026**
**Total**
**£**
**£**
**£**
**£**
**£**
339,142
162,327
10,537
27,566
539,572
6,119
2,929
190
497
9,735
21,666
10,370
673
1,761
34,470
9,201
4,404
286
748
14,639
58,717
28,105
1,824
4,773
93,419
14,708
7,040
457
1,196
23,401
113,285
54,223
3,520
9,208
180,236
12,599
6,030
391
1,024
20,044
6,144
2,941
191
499
9,775
2,011
962
62
163
3,198
30,746
21,188
1,375
3,598
56,907
16,112
7,712
501
1,310
25,635
630,450
308,231
20,007
52,343
1,011,031|**2025**
**Total**
**£**
454,410
8,492
54,123
15,774
134,382
24,999
179,489
13,110
9,907
6,255
68,383
19,124
988,448|
|---|---|---|
Support costs are allocated to activities in the same proportion as total direct expenditure has been incurred in undertaking these activities. Governance costs represent audit fees and other compliance costs.
## **Prior year comparative of allocation of support costs**
## **Charitable activities**
|Salaries & benefits
Travel & sundry expenses
Other staff costs
Heat, light & power
Property & equipment
Printing & communication
IT, office & admin costs
Professional fees
Bank charges & loan interest
Depreciation
Irrecoverable VAT
Governance costs|**Residentials and**
**Activity Centres**
**Local & National**
**Ministries**
**Equipping and**
**Leadership**
**Development**
**Raising funds**
**2025**
**Total**
**£**
**£**
**£**
**£**
**£**
293,261
129,114
8,616
23,419
454,410
5,480
2,413
161
438
8,492
34,929
15,379
1,026
2,789
54,123
10,179
4,483
299
813
15,774
86,725
38,183
2,548
6,926
134,382
16,134
7,103
474
1,288
24,999
115,837
50,999
3,403
9,250
179,489
8,461
3,724
249
676
13,110
6,394
2,814
188
511
9,907
4,037
1,777
119
322
6,255
38,239
24,136
1,616
4,392
68,383
12,341
5,434
363
986
19,124
632,017
285,559
19,062
51,810
988,448|
|---|---|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **32**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
|**8 International support**
Grants paid to SU movements:
Contribution to SU Ukraine & Belarus from unrestricted funds
Contribution to SU Ukraine & Belarus from restricted funds
Contribution to SU International Council from unrestricted funds
Contributions to SU overseas projects from unrestricted funds
Contributions to SU overseas projects from restricted funds
Other costs:
Costs related to overseas trips and visitors paid from unrestricted funds
**9 Net income / (expenditure) for the year**
This is stated after charging:
(Gain) / Loss on disposal of fixed assets
Depreciation (see note 15)
Auditors' remuneration
Operating lease rentals
**10 Staff costs**
Wages and salaries
Social security costs
Pension and other costs|**2026**
**£**
50,787
21,762
30,000
11,112
1,177
114,838
917
115,755
**2026**
**£**
(355,632)
215,812
17,850
37,706
**2026**
**£**
3,342,829
375,240
425,240
4,143,309|**2025**
**£**
40,488
11,997
24,000
5,000
4,342
85,827
-
85,827
**2025**
**£**
7,206
206,552
15,900
37,706
**2025**
**£**
2,844,049
228,889
349,717
3,422,655|
|---|---|---|
The average number of employees (full time, part time and seasonal) was 155 (2025 - 140).
There was one employee who received remuneration between £60,000 and £70,000 in the period. In the prior year, there were no employees who received remuneration over £60,000 in that period.
Key management personnel include the Chief Executive, Chief Operating Officer, Director of Centres, Director of Local Ministries, Creative Director and Director of Development and Holidays. The total cost of employee benefits, including Employers National Insurance, of the key management personnel of the charity were £411,679 (2025 - £372,146).
The charity operates a group personal pension (i.e. defined contribution) scheme for employees. Contributions are charged to the income and expenditure account as they are paid and are made from general funds other than contributions for those staff members whose costs are paid from restricted team support funds. There was £51,228 (2025 - £42,831) of contributions outstanding as at the balance sheet date; this was paid over during the following month. The assets of the scheme are held separately from those of the charity in an independently administered fund.
|**11 Trustees**
No Trustees received any remuneration in either year.
Payments made to 1 Trustee (2025 - 2 Trustees) for re-imbursement of expenses
Donations received from 6 Trustees (2025 - 7 Trustees) during the year of|**2026**
**£**
200
4,086|**2025**
**£**
1,009
7,475|
|---|---|---|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **33**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **12 Related party transactions**
During the year, the charity entered into transactions with related parties as detailed below.
£4,738 (2025 - £2,621) was paid to Christian Residential Network("CRNet") for membership of CRNet, some vacancy advertising and towards a project researching the impact of Christian Residentials . There was a balance of £nil (2025 - £250) due to CRNet at 31 March 2026. Robin MacLellan, Chief Executive, is a Director of CRNet which is aligned with SU Scotland’s charitable objectives.
£11,585 (2025 - £10,030) was paid to the SU Scotland Group Personal Pension Scheme & Group Life policy in relation to Ferrywell Youth Project ("FYP") staff's participation in the scheme. These sums were reimbursed by FYP, of which none (2025 - nil) was outstanding at the year end. FYP also paid £11,218 (2025 - £10,953) to SU Scotland in payment for camper fees for young people attending SU Holiday events. Zonya Bewick, Director of Local Ministries, is a Trustee of FYP, which is closely aligned with SU Scotland's charitable objectives.
SU Scotland received donations of:
- £13,500 from the Challenge Trust (Scottish Charity No. SC016121) of which Robin MacLellan is a Trustee (2025 - £7,000).
- £nil from the Ferrywell Youth Project of which Zonya Bewick is a Trustee (2025 - £2,000).
## **13 Taxation**
No provision for corporation tax is required as the company has been recognised as a charity by HM Revenue & Customs for the purposes of tax relief granted by Section 505 of the Income and Corporation Taxes Act 1988.
## **14 Transfers**
|**4 Transfers**
***** Holiday sponsorship funds applied
Purchase of tangible fixed assets
Net book value of tangible fixed assets sold
Office sales proceeds designated for future building needs
Transfer legacy income to Legacy Equalisation Reserve
Transfer legacy income to Special Projects Fund
Release from Legacy Equalisation Reserve in year
Special Projects Funds applied
Release from 10 Year Trust Fund in year
School Residentials Bursary funds applied
Holidays income designated to Sites
Transfer cost of staff discounts|**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**£**
**£**
**£**
**£**
272,067
-
272,067
(272,067)
-
224,384
224,384
(224,384)
120,048
(120,048)
-
-
(474,847)
474,847
-
-
(508,414)
508,414
-
-
(169,471)
169,471
-
-
550,030
(550,030)
-
-
195,200
(362,370)
(167,170)
167,170
15,000
(15,000)
-
-
37,664
-
37,664
(37,664)
(58,169)
58,169
-
-
(2,313)
-
(2,313)
2,313
(23,205)
387,837
364,632
(364,632)|**2026**
**Total funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|
*Income restricted for the Holiday sponsorship fund is transferred to general funds to cover the cost of holidays & training events being sponsored.
|**Prior year comparative of transfers**
Holiday sponsorship funds applied
Purchase of tangible fixed assets
Transfer legacy income to Legacy Equalisation Reserve
Transfer legacy income to Special Projects Fund
Release from Legacy Equalisation Reserve in year
Special Projects Funds applied
Release from 10 Year Trust Fund in year
School Residentials Bursary funds applied
Holidays income designated to Sites
General donation allocated to strategic priority ministry|**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**£**
**£**
**£**
**£**
210,606
-
210,606
(210,606)
(27,729)
181,438
153,709
(153,709)
(1,321,069)
1,321,069
-
-
(440,356)
440,356
-
-
400,227
(400,227)
-
-
61,887
(61,887)
-
-
15,000
(15,000)
-
-
31,595
-
31,595
(31,595)
(63,355)
63,355
-
-
(56,250)
-
(56,250)
56,250
(1,189,444)
1,529,104
339,660
(339,660)|**2025**
**Total funds**
**£**
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **34**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **15 Tangible fixed assets**
|**Cost**
At 31 March 2025
Additions
Disposals
At 31 March 2026
**Depreciation**
At 31 March 2025
Charge for year
Disposals
At 31 March 2026
**Net book value**
At 31 March 2026
At 31 March 2025|**Land**
**Buildings**
**Assets under**
**construction**
**Plant &**
**machinery**
**Furniture,**
**fittings &**
**equipment**
**Motor vehicles**
**£**
**£**
**£**
**£**
**£**
**£**
417,700
4,417,822
-
1,332,277
786,998
154,612
-
35,908
179,282
14,825
19,192
-
(20,000)
(195,935)
-
-
(26,205)
-
397,700
4,257,795
179,282
1,347,102
779,985
154,612
-
1,891,072
-
748,021
713,967
62,007
-
87,381
-
81,874
25,797
20,760
-
(95,887)
-
-
(26,205)
-
-
1,882,566
-
829,895
713,559
82,767
397,700
2,375,229
179,282
517,207
66,426
71,845
417,700
2,526,750
-
584,256
73,031
92,605|**Total**
**£**
7,109,409
249,207
(242,140)
7,116,476
3,415,067
215,812
(122,092)
3,508,787
3,607,689
3,694,342|
|---|---|---|
## **Assets under construction**
Plans are underway for a major capital development at the Lendrick Muir centre to secure and increase capacity at the site for the longer term, supporting future ministry growth for years to come. At the year end date, a planning application had been submitted, which received approval in June 2026, and detailed designs are being finalised in anticipation of the Board then approving progress to appoint a contractor. Costs on the project to date include architect, survey and planning fees. As it is probable that the project will progress, with an ideal start date of autumn 2026, these costs have been capitalised and categorised as Assets under construction. It is anticipated that the project will be completed within 2 years.
|**16 Stocks**
Goods for resale
**17 Debtors**
Tax recoverable (Gift Aid)
Accrued cash deposit interest
Holiday costs paid in advance relating to future season
Sundry prepayments
Legacy income receivable
***** Other debtors|**2026**
**£**
8,699
8,699
**2026**
**£**
39,588
5,173
103,182
18,632
222,963
1,038,292
1,427,830|**2025**
**£**
9,948
9,948
**2025**
**£**
69,530
178
71,234
4,467
1,355,000
111,084
1,611,493|
|---|---|---|
***** Other debtors includes £950,000 of grant income awarded by Kilravock Charitable Trust. £300,000 of this total was received in April 2026 with the rest expected by July 2026.
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **35**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
|**18 Cash and cash equivalents**
**2026**
**£**
Holidays and booking fees paid in advance and held in separate client accounts
212,210
Cash held on behalf of international SU and other bodies (see note 23)
10
Cash held for other restricted funds
1,143,423
Cash held for unrestricted funds
3,921,773
5,277,416
**19 Creditors: amounts falling due within one year**
**2026**
**£**
Deferred income (* see below)
554,289
Trade creditors
141,800
Accrued charges and other creditors
63,083
VAT payable
10,668
Other taxes and social security costs
127,625
Funds for transfer to international SU and other bodies (see note 23)
10
897,475
*** Deferred income**
Balance at 1 April
509,215
Amount released to income earned from charitable activities
(503,427)
New advanced fee and deposits deferred in year
548,501
Balance at 31 March
554,289
**20 Operating lease commitments**
**2026**
**£**
Within one year
37,704
Between two and five years
58,135
95,839
Deferred income comprises advance fees and deposits related to future holidays, residential weekends and Centre bookings.
Commitments under non-cancellable operating leases as at 31 March 2026|**2025**
**£**
552,857
-
1,197,559
2,323,665
4,074,081
**2025**
**£**
509,215
130,813
130,149
13,474
94,186
-
877,837
425,196
(417,430)
501,449
509,215
**2025**
**£**
37,704
95,839
133,543|
|---|---|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **36**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **21 Unrestricted funds**
|General fund
Designated funds:
Capital Reserve
Offices & Buildings Fund
Special Projects Fund
Legacy Equalisation Reserve
10 Year Trust Fund
Other designated funds
Total designated funds
**Total unrestricted funds**
**Prior year comparative of unrestricted funds**
General fund
Designated funds:
Capital Reserve
Offices & Buildings Fund
Special Projects Fund
Legacy Equalisation Reserve
10 Year Trust Fund
Other designated funds
Total designated funds
**Total unrestricted funds**|**Balance at**
**1 April**
**2025**
**Income**
**Expenditure**
**Transfers**
**£**
**£**
**£**
**£**
1,164,429
4,463,483
(4,457,203)
(23,205)
3,694,342
-
(215,812)
129,159
322,382
-
(47,655)
974,847
578,417
-
(1,003)
(192,899)
1,460,545
-
-
(541,617)
45,000
-
-
(15,000)
49,353
121,979
(127,163)
33,347
6,150,039
121,979
(391,633)
387,837
7,314,468
4,585,462
(4,848,836)
364,632
**Balance at**
**1 April**
**2024**
**Income**
**Expenditure**
**Transfers**
**£**
**£**
**£**
**£**
1,017,371
5,065,787
(3,729,285)
(1,189,444)
3,698,561
-
(213,758)
209,539
400,000
25,500
(95,072)
(8,046)
214,852
-
(14,904)
378,469
539,703
-
-
920,842
60,000
-
-
(15,000)
36,192
76,788
(106,927)
43,300
4,949,308
102,288
(430,661)
1,529,104
5,966,679
5,168,075
(4,159,946)
339,660|**Balance at**
**31 March 2026**
**£**
1,147,504
3,607,689
1,249,574
384,515
918,928
30,000
77,516
6,268,222
7,415,726
**Balance at**
**31 March 2025**
**£**
1,164,429
3,694,342
322,382
578,417
1,460,545
45,000
49,353
6,150,039
7,314,468|
|---|---|---|
## **Description, nature and purpose of funds**
_The Capital Reserve_ represents the value of unrestricted funds tied up in fixed assets, which would not be readily convertible into cash. This equates to the net book value of fixed assets.
_The Offices & Buildings Fund_ was designated from the proceeds of the sale of Glasgow Milton Street office, the sale of Oxgangs office and a transfer from exceptional legacies. The funds have been used to fund the refurbishments at New Olympia House and costs related to the Edinburgh office move and new office rental. The balance will be used towards any future office or other building cost needs. It is anticipated that the funds will be spent within the next 5 years.
_The Special Projects Fund_ represents a designation by the Board from surplus unrestricted funds and legacy income each year, to be used to help maintain ministries that have proved difficult to fund from elsewhere and also to invest in new ministry initiatives or projects. The fund balance is reviewed at least annually and allocated to spend on projects within the following two to three financial years.
_The Legacy Equalisation Reserve_ was created to recognise the impact of significant fluctuations in legacy income from year to year. 75% of
unrestricted legacy income is transferred to the reserve in the year of receipt and then released to general funds evenly over the following two years.
_The 10 Year Trust Fund_ was designated from a £150,000 trust donation and is released to general funds over 10 years.
_Other designated funds_ are the funds designated for maintenance and development of the Scoughall and Kings Cross camp sites.
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **37**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
|**22 Restricted funds**
Team Support Funds
Holiday Sponsorship Fund
Ukraine Fund
Other International Funds
Lendrick Muir Building Project
Campsites Development Fund
Development Fund - Alltnacriche
Development Fund - Gowanbank
Development Fund -Lendrick Muir
Miss Rose Bursary Fund
School Residentials Bursary Fund
Miscellaneous restricted funds
**Total restricted funds**
**Prior year comparative of restricted funds**
Team Support Funds
Holiday Sponsorship Fund
Ukraine Fund
Other International Funds
Campsites Development Fund
Development Fund - Alltnacriche
Development Fund - Gowanbank
Development Fund -Lendrick Muir
Youthlink Fund
Miss Rose Bursary Fund
School Residentials Bursary Fund
Miscellaneous restricted funds
**Total restricted funds**|**Balance at**
**1 April**
**2025**
**Income**
**Expenditure**
**Transfers**
**£**
**£**
**£**
**£**
557,418
2,483,249
(2,021,016)
159,166
204,415
266,359
(7,769)
(279,975)
2,819
-
-
-
1,650
1,869
(1,673)
-
-
417,688
(8,066)
(179,282)
1,751
-
-
-
161,485
31,929
(58,066)
(35,908)
142,795
34,131
(61,928)
-
73,057
109,905
(36,058)
(9,194)
40,802
-
-
(1,775)
3,333
14,332
-
(17,664)
8,034
31,887
(21,267)
-
1,197,559
3,391,349
(2,215,843)
(364,632)
**Balance at**
**1 April**
**2024**
**Income**
**Expenditure**
**Transfers**
**£**
**£**
**£**
**£**
637,563
1,680,908
(1,828,237)
67,184
181,907
244,701
(1,350)
(220,843)
2,819
-
-
-
5,523
468
(4,341)
-
1,126
625
-
-
232,526
67,324
(71,841)
(66,524)
19,745
169,661
(12,913)
(33,698)
129,501
10,478
(13,435)
(53,487)
3,926
(3,926)
-
-
41,499
-
-
(697)
2,722
32,206
-
(31,595)
-
20,031
(11,997)
-
1,258,857
2,222,476
(1,944,114)
(339,660)|**Balance at**
**31 March 2026**
**£**
1,178,817
183,030
2,819
1,846
230,340
1,751
99,440
114,998
137,710
39,027
1
18,654
2,008,433
**Balance at**
**31 March 2025**
**£**
557,418
204,415
2,819
1,650
1,751
161,485
142,795
73,057
-
40,802
3,333
8,034
1,197,559|
|---|---|---|
## **Description, nature and purpose of funds**
_The Team Support Funds_ represent income received from donors to fund the costs of specified ministries work or particular employees' salaries and expenses.
_The Holiday Sponsorship Fund_ is maintained to subsidise, where appropriate, the fees of children and leaders to enable them to attend Scripture Union Scotland's holidays programme. The balance at the year end was boosted from the March 2026 appeal and will be used for events taking place in 2026/27.
_The Ukraine Fund_ represents income received from supporters to be used to support the work of Scripture Union in Ukraine. _The Other International Funds_ represent income generated and expenditure initiated for specific international SU projects.
_The Lendrick Building Project Fund_ was set up to manage income and costs for a project exploring a major development and expansion of the accommodation block at the centre. The costs incurred this year relate mainly to project management and other professional fees incurred to carefully explore options for the building plans and to take a proposal to planning permission stage. Some grant funding has been received towards these initial costs. It is anticipated that a final decision to commit to a fully costed plan will be made by the end of the summer 2026 and a fundraising programme will commence as soon as planning permission is granted. If approved, it is expected that the building project will be completed within the next 2 financial years.
_The Campsites Development Fund_ was originally funded from appeal income received for development work at Kings Cross and Scoughall, along with the related expenditure. The developments were completed during the prior year.
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **38**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
## **22 Restricted funds (continued)**
_The Lendrick Muir, Alltnacriche & Gowanbank Development Funds_ represent income received with the related expenditure on a programme of developments at each centre. There was a successful appeal for the Gowanbank fund during the prior year. Development programmes are underway at each centre.
_The Miss Rose Bursary Fund_ represents income received from Kilravock Christian Trust SCIO (Scottish Charity No. SC049005) to create a fund to be used to provide financial support for those of limited means (and their carers where appropriate) to participate (whether as guests, leaders, helpers or trainees), in training young leaders for future service.
_The School Residentials Bursary Fund_ was established to subsidise, where appropriate, the fees of children to allow them to attend a school residential at a Scripture Union Scotland centre. The bursaries have continued to the extent of further donation income being received.
|**23 SU International Funds held**
**Balance at**
**1 April**
**2025**
**Income**
**received**
**Payments /**
**Transfers**
**£**
**£**
**£**
Funds received on behalf of SU international organisations
to which SU Scotland has no right or title
-
4,563
(4,553)
**Prior year comparative of International Funds held**
**Balance at**
**1 April**
**2024**
**Income**
**received**
**Payments /**
**Transfers**
**£**
**£**
**£**
Funds received on behalf of SU international organisations
to which SU Scotland has no right or title
271
4,646
(4,917)
**24 Analysis of net assets between funds**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**£**
**£**
**£**
**£**
Fixed assets
-
3,607,689
3,607,689
-
Current assets
2,044,979
2,660,533
4,705,512
2,008,433
Current liabilities
(897,475)
-
(897,475)
-
Total
1,147,504
6,268,222
7,415,726
2,008,433
**Prior year comparative of analysis of net assets between funds**
**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**£**
**£**
**£**
**£**
Fixed assets
-
3,694,342
3,694,342
-
Current assets
1,972,266
2,525,697
4,497,963
1,197,559
Current liabilities
(807,837)
(70,000)
(877,837)
-
Total
1,164,429
6,150,039
7,314,468
1,197,559|**Balance at**
**31 March 2026**
**£**
10
**Balance at**
**31 March 2025**
**£**
-
**2026**
**Total funds**
**£**
3,607,689
6,713,945
(897,475)
9,424,159
**2025**
**Total funds**
**£**
3,694,342
5,695,522
(877,837)
8,512,027|
|---|---|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **39**
NOTES TO THE FINANCIAL STATEMENTS
## **for the year ended 31 March 2026**
|**25 Capital commitments**
Capital expenditure contracted but not provided for in the financial statements:
Log cabin for Kingscross campsite|**2026**
**£**
-
-|**2025**
**£**
14,825
14,825|
|---|---|---|
An order was placed in December 2024 for a Log cabin to be built at the Kingscross campsite. The order was agreed subject to delivery and was completed in May 2025 when materials were available. The £14,825 cost is included in capital expenditure for the year 2025-26.
## **26 Comparative statement of financial activities**
|**Income from:**
Donations and legacies
Charitable activities
Other
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
Residentials and Activity Centres
National Ministries
Equipping and Leadership Development
International Support
Total Charitable activities expenditure
**Total expenditure**
**Net income / (expenditure) for the year**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**General**
**Designated**
**Total**
**unrestricted**
**Restricted**
**2025**
**Total funds**
**£**
**£**
**£**
**£**
**£**
2,777,187
45,680
2,822,867
1,952,733
4,775,600
2,176,565
56,608
2,233,173
269,743
2,502,916
112,035
-
112,035
-
112,035
5,065,787
102,288
5,168,075
2,222,476
7,390,551
291,787
6,050
297,837
13,192
311,029
2,908,638
382,916
3,291,554
586,529
3,878,083
443,967
39,469
483,436
1,231,249
1,714,685
15,405
2,226
17,631
96,805
114,436
69,488
-
69,488
16,339
85,827
_3,437,498_
_424,611_
_3,862,109_
_1,930,922_
_5,793,031_
3,729,285
430,661
4,159,946
1,944,114
6,104,060
1,336,502
(328,373)
1,008,129
278,362
1,286,491
(1,189,444)
1,529,104
339,660
(339,660)
-
147,058
1,200,731
1,347,789
(61,298)
1,286,491
1,017,371
4,949,308
5,966,679
1,258,857
7,225,536
**1,164,429**
**6,150,039**
**7,314,468**
**1,197,559**
**8,512,027**|
|---|---|
|**27 Net cash generated from operating activities**
Net income / (expenditure) for the year
Adjustments for:
Depreciation
Interest income
(Gain) / Loss on disposal of tangible fixed assets
Movement in stocks
Movement in debtors
Movement in creditors
Net cash generated from operating activities|**2026**
**£**
912,132
215,812
(129,814)
(355,632)
1,249
183,663
19,638
847,048|**2025**
**£**
1,286,491
206,552
(112,035)
7,206
(2,706)
(1,427,715)
196,943
154,736|
|---|---|---|
Scripture Union Scotland Report and Accounts Year to 31 March 2026 | **40**