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2026-03-31-accounts

Company Number: SC134602 Charity Number: SC012741

SCOTTISH CHILD LAW CENTRE (A Company Limited by Guarantee)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

SCOTTISH CHILD LAW CENTRE

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Contents Page
Trustees’ Report 2
Independent Examiner’s Report 8
Statement of Financial Activities
(Incorporating the Income and Expenditure Account) 9
Balance Sheet 10
Notes to the Financial Statements 11

1

SCOTTISH CHILD LAW CENTRE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Sarah Drummond Maria Galli Nicola Gilchrist Hannah Gray Christian Jetuah Jennifer Law Rachael MacDonald Stewart MacLachlan Joel Meekison

(resigned 1 October 2024) (appointed 1 October 2024) (appointed 26 November 2024) (appointed 26 November 2024) (Honorary Treasurer) (resigned 14 October 2025)

(Chair) (resigned 26 November 2024)

Centre Director Sarah Forster

Registered Office and Principal Operating Address

The Melting Pot 15 Calton Road Edinburgh EH8 8DL

Company number SC134602

Registered Charity Number SC012741

Web-site address

www.sclc.org.uk

Independent Examiner

Kevin Cattanach CA Whitelaw Wells Chartered Accountants 9 Ainslie Place Edinburgh EH3 6AT

Bankers

Bank of Scotland 54/62 Sauchiehall Street Glasgow G2 3AH

Solicitors

Lindsays 19A Canning St Edinburgh EH3 8HE

2

SCOTTISH CHILD LAW CENTRE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ending 31 March 2025, prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006, the Memorandum and Articles of Association, 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects for which the charity is established, as set out in the governing document, are the promotion of the welfare of children and young persons under twenty-one years of age by:

ACHIEVEMENTS AND PERFORMANCE

Strategic plan

Trustees and staff continue to follow a strategic plan in line with the centre’s vision, with the following strategic goals:

  1. Delivering free and confidential legal advice to children and young people and those who care for and support them

  2. Delivering training and education to schools, third sector organisations and local authorities to promote and raise awareness of children’s rights and expand knowledge in this area.

  3. Influence legal, systematic and policy change using the data and evidence gathered from delivering advice and training.

The major work that the charity undertook in 2024/25 is detailed below:

Advice

The Scottish Child Law Centre continues to empower children, families and professionals with the law. We advise on all aspects of child law, including education, additional support needs, health, residence, contact, youth offending, accessing records, confidentiality, children’s rights, children’s hearings and disputes involving the court. We delivered free legal advice through our email advice line and answered 2,409 queries.

There continues to be an increase in the complexity of emails to our free advice service, alongside an increase in safeguarding concerns with many people contacting us in crisis. This meant that assistance is often needed urgently, with signposting becoming more difficult and leaving those people without anywhere to turn for support. Several factors continue to create a significant demand for the service, including; the ongoing impact of the global pandemic, a cost of living crisis, an increase in complex family situations, and the introduction of the UNCRC Act. Most importantly in terms of the need for our services – we are seeing an ongoing crisis in terms of people being able to access legal aid and legal representation in Scotland. Many people who contact us are unable to find representatives, despite significant efforts to do so. They are contacting us because they have nowhere to turn.

3

SCOTTISH CHILD LAW CENTRE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Advice (continued)

We are grateful to our 24 volunteer solicitors and 2 student volunteers, assisting us in meeting the demand for our free legal advice. We had to close the advice line for a period of time in 2025 due to capacity constraints, but have now re-opened the advice line and continue to provide advice to those who need it most.

Training

Our training really gained momentum during the year. We started 2024 by offering three hour-long masterclasses which gave a general overview on an area of child law. The UNCRC (Incorporation) (Scotland) Act masterclass was by far the most popular.

We saw a high demand for our bespoke training, and we have delivered training to the following organisations: Barnardos, Holyrood Insight, Bucksburn Academy, Fife Gingerbread, GCVS, Health and Social Care Alliance, AFKA Scotland and The Fostering Network. Our most requested training topic was on the UNCRC.

We were commissioned by Fife Gingerbread to deliver training on child maintenance appeals. We spoke at four conferences to share our experience on children’s rights.

Community clinic

We previously ran a six-week Community Clinic pilot that we carried in Govanhill in Glasgow. Conversations highlighted a need to increase our accessibility to Black and Minority Ethnic communities and the option to have a community presence with access to face-to-face advice and interpreters emerged as the best way to meet the needs of the community. The pilot confirmed the need amongst a number of underserved communities experiencing a number of inequalities.

Over the past 18 months we worked on securing funding and recruiting staff, with the aim of launching the Community Clinic in October 2025. This was made possible by funding from the People’s Postcode Lottery and National Lottery. We also received funding from The Robertson Trust funding to allow us to run the clinic for the next three years. The clinic launched in October 2025.

Funding

We continue to benefit from our core funding provided through the Scottish Government’s Children & Young People and Families Early Intervention Fund and Adult Learning and Empowering Communities fund grant which has assisted us in taking on this work. Funding from the Access to Justice Foundation has previously allowed us to increase our pro-bono provision and support to our volunteers. We are grateful to the People’s Postcode Lottery, National Lottery and the Robertson Trust for funding secured toward our future plans.

Information

The charity has continued to develop its social media presence on various platforms. We receive around 12,000 views of our website a year. We have 2,500 followers on Facebook, 2,100 followers on X, 927 connections on Linkedin, and 183 followers on Instagram.

Staff, trustees and volunteering

During the year the staff team of the charity consisted of Solicitor, Jamie Spiers, Administrator, Denise Chalmers, Communications Officer, Joanne Krus, and Director, Sarah Forster. We have recently

4

SCOTTISH CHILD LAW CENTRE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Staff, trustees and volunteering (continued)

recruited new staff members in the second half of 2025, particularly for the legal clinic – Janet McCaig (solicitior), Emilia Gaziova (Support Worker), and Julie Cathcart (Communications Manager). The Board appreciates the continued commitment shown by the staff who deliver on our strategic objectives and keep the Centre functioning, for those who need our service.

Volunteers continue to play a key role in the work of the charity and have been invaluable in allowing the Centre to maintain an online advice service. The charity intends to increase our volunteer advice provision through further work on a volunteer coordination project and continue to support our volunteers through regular dialogue and a cycle of continuous improvement.

FINANCIAL REVIEW

Funds

The charity is grateful for the renewed one-year funding from the Scottish Government through the Corra Fund. The charity also received funding from Fife Council, and other funds derive from training. The charity has also received funding from People’s Postcode Lottery, National Lottery, and agreement with the Robertson Trust for funding for the community clinic.

Results for the year

During the year the charity recorded a net income of £49,411 (2024: net expenditure £3,182), of which £20,000 (2024: £1,668) related to restricted funds. At the year-end total funds amounted to £122,688 (2024: £72,777), of which £20,943 (2024: £943) related to restricted funds and £101,745 (2024: £71,834) to unrestricted funds.

Investment policy

The trustees consider that where surplus funds are available, they should be held in a suitable high interest-bearing bank account.

Reserves policy

The trustees consider it appropriate to hold free reserves amounting to a minimum of three to four months’ planned expenditure to enable the charity to carry on activities in the event of short-term funding gaps. Our free reserves amounted to £76,745 as at 31 March 2025, which is in line with the policy.

Risk management

The trustees conduct regular risk assessment of the operation and financing of the charity and are satisfied with the systems in place to identify and mitigate the charity’s exposure to risk.

The principal risks include:

Taxation

The Scottish Child Law Centre is a charitable company and is recognised as such by H M Revenue & Customs for taxation purposes. As a result, there is no liability to taxation on any of its income.

5

SCOTTISH CHILD LAW CENTRE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2025

PLANS FOR FUTURE PERIODS

The centre is continuing with its three year strategic plan with the vision “For all children and young people growing up in Scotland to have their rights respected, protected, and fulfilled.” The strategic objectives focus on delivering services and educating those on children’s rights who need us most.

Focussing on those who need us most to:

High quality, free legal advice is a powerful tool to change the lives of some of the most disadvantaged people in society. People who face multiple discrimination are particularly in need of free legal advice. In order to realise children’s rights it is necessary to let them and those who care and support them know about their rights and understand what this looks like in practise.

We continue to increase communications, policy and training work this year, and this has led to an increase in queries and interest in the centre, showing that there is more need for our services. Our outreach work, discussions with partnership organisations and interest in the opening of our community clinic has shown there is a desperate need for advice provision delivered in an outreach model, particularly for underserved communities not reached by formal legal services. We continue to receive numerous requests for children’s rights training delivered by qualified solicitors.

We have invested in a new database, allowing us better access to evidence of our services, and this information is a powerful tool to influence system, legal and policy changes; furthering children’s rights at both individual and systematic levels.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Scottish Child Law Centre was incorporated as a company limited by guarantee and commenced operation on 22 October 1991 taking over the business of the unincorporated Scottish Child Law Centre. The management of the charity is the responsibility of the trustees who are appointed in accordance with the Memorandum and Articles of Association.

Recruitment, appointment, induction, and training of trustees

Trustees are selected for appointment based on a proven track record of working for and promoting the rights of children and young people and on identified skills required to assist the Board to perform is governance role. The Law Society of Scotland is entitled to appoint one trustee but has not currently done so. Trustees serve for a period of three years, following which they are eligible for reappointment. The selection of Trustees reflects the charity’s commitment to equal opportunities, pluralism and inclusiveness and seeks to reflect the various skills and disciplines associated with the promotion of the rights of children and young people. An induction is provided to all new trustees, and they are encouraged to engage with staff to understand the work that is being carried out.

Operational structure and decision making

The trustees meet roughly every eight weeks. The charity’s trustees and staff work closely together to agree and implement its strategic aims. Operational decisions and the day-to-day running are handled by the charity’s staff within agreed limits and in regular consultation with the Chair and other trustees. Significant matters are referred to the trustees for discussion and decision.

6

SCOTTISH CHILD LAW CENTRE

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Related parties

The charity has no related party organisations.

REFERENCE AND ADMINISTRATIVE INFORMATION

As shown on page 1.

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The charity trustees (who are also the directors of Scottish Child Law Centre for the purposes of company law) are responsible for preparing a Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that show and explain the transactions of the charity and disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to smaller entities.

Approved by the board on 5[th] December 2025 and signed on their behalf

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Stewart MacLachlan (Chair of the Board of Trustees)

7

SCOTTISH CHILD LAW CENTRE

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

I report on the accounts for the year ended 31 March 2025 as set out on pages 9 to 18.

Respective responsibilities of the Trustees and the Independent Examiner

The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Charities Accounts (Scotland) Regulations 2006 (as amended) does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s report

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

In the course of my examination, no matter has come to my attention:

have not been met; or

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Kevin Cattanach CA

Whitelaw Wells

Chartered Accountants 9 Ainslie Place Edinburgh EH3 6AT

8

SCOTTISH CHILD LAW CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account)

FOR THE YEAR ENDED 31 MARCH 2025


Note
Income from:
Donations and legacies
3
Charitable activities:
Grants – Scottish Government
Grant – National Lottery
Grants – Postcode Lottery
Grants - other
Other charitable activities -
training
Other income
Total income
Expenditure on:
Raising funds
Charitable activities
4
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Funds as at 1 April
Funds as at 31 March
9		 Unrestricted
Funds
£
3,999
-
-
25,000
1,000
5,952
3
35,954
1,459
4,584
6,043
29,911
-
29,911
71,834
101,745		 Restricted
Funds
£
-
147,000
20,000
-
-
-
-
167,000
-
147,000
147,000
20,000
-
20,000
943
20,943		 2025
£
3,999
147,000
20,000
25,000
1,000
5,952
3
202,954
1,459
151,584
153,043
49,911
-
49,911
72,777
122,688		 2024
£
3,549
147,000
-
-
353
353
-
151,255
1,842
152,595
154,437
(3,182)
-
(3,182)
75,959
72,777

All gains and losses recognised in the year are included above.

All the results relate to continuing activities.

The notes on pages 11 to 18 form part of these financial statements.

9

SCOTTISH CHILD LAW CENTRE

BALANCE SHEET

AS AT 31 MARCH 2025

Note
Current assets
Debtors
7
Cash at bank and in hand
Creditors:amounts falling due
within one year
8
Net current assets
Net assets
10
Funds
9
Unrestricted funds
Restricted funds		 £
719
127,542
128,261
(5,573)		 2025
£
122,688
122,688
101,745
20,943
122,688		 £
690
77,220
77,910
(5,133)		 2024
£
72,777
72,777
71,834
943
72,777

The trustees are satisfied that the charitable company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act. The trustees acknowledge their responsibility for:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board on 5[th] December 2025 and signed on its behalf by:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Stewart MacLachlan (Chair of the Board of Trustees)

The notes on pages 11 to 18 form part of these financial statements.

10

SCOTTISH CHILD LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of accounting

The accounts have been prepared under the historical cost convention and are in accordance with the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) 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 (FRS102) (effective 1 January 2019, as amended).

The charity constitutes a public benefit entity as defined by FRS 102.

The charity’s accounts are presented in sterling as that is the currency in which its transactions are denominated.

The charity has taken advantage of the exemption from the requirement to prepare a Statement of Cash Flows as permitted under FRS 102 and the Charities FRS 102 SORP.

Going concern

The accounts have been prepared on the going concern basis which assumes the charity will continue in operational existence for the foreseeable future. The charity’s ability to continue in operational existence depends on continuing and sufficient funding support. The Centre has developed a fundraising strategy that seeks to continue to diversify its funding sources. Core funding was secured from the Scottish Government through the Corra Foundation to March 2026. We have also secured restricted funding for running the community clinic. Wider discussions with the Scottish Government about additional short-term funding (around strategic review), and long-term increased core funding, have been positive. As with previous years, we are awaiting confirmation of ongoing funding from March 2026 in relation to Scottish Government funding through the Corra Foundation.

Income recognition

All income is included in the Statement of Financial Activities when the charity is entitled to the income, receipt is probable and the amount can be quantified with reasonable accuracy.

Expenditure recognition

Expenditure is recognised on an accruals basis when the charity has entered into a legal or constructive obligation, it is probable that settlement will be required, and the amount can be measured with reasonable accuracy. The charity is not registered for VAT and accordingly expenditure includes VAT where appropriate.

11

SCOTTISH CHILD LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES (continued)

Expenditure recognition (continued)

Fixed assets

Fixed assets comprise furniture and equipment and are included in the balance sheet at cost. Purchases are capitalised provided the individual value of the asset is £1,000 or above.

Depreciation is provided in the year in which the fixed assets are brought into use. The rate of depreciation used is calculated to write off the cost less estimated residual value of each asset evenly over its expected useful life of three years.

Financial instruments

Financial instruments comprise financial assets and financial liabilities which are recognised when the charity becomes a party to the contractual provisions of the instrument. They are classified as “basic” in accordance with FRS102 s11 and are accounted for at the settlement amount due which equates to the cost or amount prepaid. Financial assets comprise cash and debtors and financial liabilities comprise creditors.

Operating lease

Operating lease rentals are charged to the Statement of Financial Activities in the year to which they relate.

Pensions

The charity pays defined contributions into individual staff pensions of its employees. The pension costs for the year are included within outgoing resources in the year in which they are incurred.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the directors for a specific purpose.

Restricted funds are subject to restrictions on their expenditure imposed by the donor.

2. CRITICAL JUDGEMENTS AND ESTIMATES

In preparing the financial statements, trustees make estimates and assumptions which affect reported results, financial position, and disclosure of contingencies. Use of available information and application of judgement are inherent in the formation of the estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. In the trustees’ judgement there are no critical judgements and estimates which require to be disclosed for a proper understanding of these accounts.

12

SCOTTISH CHILD LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

3. Donations and legacies

Memberships
Grant income from Local Authorities		 Unrestricted
2025
£
1,610
2,389
3,999		 Unrestricted
2024
£
1,230
2,319
3,549

4. Expenditure on charitable activities

Staff costs
Property
Other direct charitable costs
Practising costs
Office costs
Administration		 Advice
Line
£
107,818
1,866
476
777
2,750
768
114,455		 Training &
Information
£
25,536
-
1,414
-
1,099
432
28,481		 Governance
£
7,094
-
-
-
204
1,350
8,648		 Total
2025
£
140,448
1,866
1,890
777
4,053
2,550
151,584

Staff costs
Property
Other direct charitable costs
Practising costs
Office costs
Administration		 Advice
Line
£
104,806
2,858
1,087
100
5,587
768
115,206		 Training &
Information
£
24,823
396
-
-
2,740
432
28,391		 Governance
£
6,896
78
-
-
439
1,585
8,998		 Total
2024
£
136,525
3,332
1,087
100
8,766
2,785
152,595

13

SCOTTISH CHILD LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4. Staff numbers and costs

Wages and salaries
Social security costs
Pension contributions		 2025
£
119,615
6,948
7,242
133,805		 2024
£
78,414
2,756
4,596
85,766

The number of persons employed by the charity during the year, on a head count basis, was as follows:

Management, administration and support
Advice, training and information		 2025
£
2
2
4		 2024
£
2
-
2

No employee received remuneration of more than £60,000 in the current or previous years. No trustee received remuneration or payment for expenses during the year (2024: £nil). Due to the size of the charity, the trustees share management duties with the small staff team. For this reason, the trustees consider themselves to comprise the key management personnel of the charity.

6. Net income/(expenditure)

2025 2024
£ £
Net income/(expenditure) for the year is stated after charging:
Independent examiner’s fees:
- Independent examination fee 1,350 1,585
- Other services 1,200 1,200

14

SCOTTISH CHILD LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7. Debtors

Prepayments
. Creditors:Amounts falling due within one year
Social security and other taxes
Other creditors and accruals		 2025
£
719
2025
£
4,001
1,572
5,573		 2024
£
690
2024
£
3,558
1,575
5,133

8. Creditors: Amounts falling due within one year

9. Movement in funds

Restricted funds
Corra Fund
Lottery Trust
National Lottery
Unrestricted funds
General unrestricted
Designated
Total funds		 At 1
April
2024
£
-
943
-
71,834
-
72,777		 Income
£
147,000
-
20,000
10,954
25,000
202,954		 Expenditure
£
(147,000)
-
-
(6,043)
-
(153,043)		 Transfers
£
-
-
-
-
-		 At 31
March
2025
£
-
943
20,000
76,745
25,000
122,688

The Corra Fund core funding to the Centre (for the year ending 31[st] March 2025) had outcomes ensuring that:

15

SCOTTISH CHILD LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

9. Movement in funds (continued)

The Lottery Trust fund was initially to be used for the conference promoting the rights of children with additional support needs, as well as supporting their parents and carers to access education in Scotland more effectively. The purpose of this funding has now been widened to include production of website content in the form of animations, to promote the rights of children with additional support needs.

National Lottery funding was awarded towards the Govanhill Community Clinic.

Unrestricted funding was received from the Postcode Lottery, but designated towards the Govanhill Community Clinic.

Restricted funds
Corra Fund
Lottery Trust
Unrestricted funds
General unrestricted
Total funds		 At 1
April
2023
£
-
2,611
73,348
75,959		 Income
£
147,000
-
4,255
151,255		 Expenditure
£
(147,000)
(1,668)
(5,769)
(154,437)		 Transfers
£
-
-
-
-		 At 31
March
2024
£
-
943
71,834
72,777

10. Analysis of assets between funds

Current assets
Current liabilities		 Unrestricted
Funds
£
107,318
(5,573)
101,745		 Restricted
Funds
£
20,943
-
20,943		 Total
2025
£
128,261
(5,573)
122,688

16

SCOTTISH CHILD LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

10. Analysis of assets between funds (continued)

Current assets
Current liabilities		 Unrestricted
Funds
£
76,967
(5,133)
71,834		 Restricted
Funds
£
943
-
943		 Total
2024
£
77,910
(5,133)
72,777

11. Capital commitments and contingent liabilities

There were no capital commitments or contingent liabilities at 31 March 2025 (2024: none).

12. Pensions

The charity contributes to individuals’ pension schemes. The assets of the schemes are held separately from those of the charity in independently administered funds. The pension cost charge represents contributions payable by the charity to the fund and amounted to £7,242 (2024: £4,624). At 31 March 2025 £1,045 (2024: £799) was due to be paid to the pension scheme.

13. Related party transactions

There are no transactions that require to be disclosed in accordance with FRS102.

14. Company limited by guarantee

The charitable company is limited by the guarantee of each member to contribute not more than £1 each in the event of winding up the charitable company.

15. Taxation

The charitable company is recognised as having charitable status by H M Revenue & Customs for taxation purposes. As a result, no liability to taxation is anticipated on any of its income.

17

SCOTTISH CHILD LAW CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

16. Comparative Statement of Financial Activities

Note
Income from:
Donations and legacies
3
Charitable activities:
Grants – Scottish Government
Grants - other
Other charitable activities - training
Total income
Expenditure on:
Raising funds
Charitable activities
4
Total expenditure
Net income and movement in funds for
the year		 Unrestricted
Funds
£
3,549
-
353
353
4,255
1,842
3,927
5,769
(1,514)		 Restricted
Funds
£
-
147,000
-
-
147,000
-
148,668
148,668
(1,668)		 Total
2024
£
3,549
147,000
353
353
151,255
1,842
152,595
154,437
(3,182)

18