REGISTERED CHARITY NUMBER: SC020416
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE
YEAR ENDED 31 MARCH 2025 FOR
THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 11 |
| Independent Examiner's Report | 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet | 14 |
| Notes to the Financial Statements | 15 to 21 |
THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of 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) (revised January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Trustees are currently responsible for:
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The Catholic Museum of Scotland formerly located at Blairs in Aberdeenshire. The management and future development of the Museum in its new location in Glasgow was overseen by a Steering Group formed by the Trustees in 2023. A working group has now been formed.
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The Historic Archives Collection, on long-term loan to the University of Aberdeen;
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The Blairs Library, also on long-term loan to the University of Aberdeen; and
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The overseeing of the Modern Archives of the Catholic Church in Scotland on behalf of the Bishops’ Conference of Scotland. The move of the Modern Archives to a new location began in 2023.
The Trust Purposes are:-
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the advancement of the education of the general public without distinction of sex or of political, religious or other opinions by provision of the existing Collections together with such other objects, specimens or collections as may from time to time be acquired;
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to provide for the protection of the items comprising the Collections from deterioration, damage, loss, accidental destruction or unauthorised disposal; and
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to form, establish, support and to aid in the formation, establishment and support of any other charitable companies, institutions, associations, trusts or societies formed for objects similar to objects set out above.
During this relocation period the Trustees continue to encourage that the Collections are conserved, secured, organised and administered according to the best current principles and practice of museum, library and archive management.
Locations
The Historic Archives Collection is located at the Special Collections Centre at the Sir Duncan Rice Library, University of Aberdeen, under the terms of a thirty-year Loan Agreement, dated 18 and 20 September 2012.
The Blairs Library is located at the Special Collections Centre at the Sir Duncan Rice Library, University of Aberdeen, under the terms of a thirty-year Loan Agreement, dated 3 and 25 September 2013. The transfer of the Blairs Library from the National Library of Scotland, Edinburgh was completed on 3 October 2014.
The Catholic Museum of Scotland was formerly located at the former Blairs College, South Deeside Road, Blairs, Aberdeen, some two miles outside the Aberdeen city boundary. The Museum moved from Blairs in 2023. The Museum’s new location is expected to be in Glasgow.
The Modern Archives of seven of the eight dioceses of the Catholic Church in Scotland, and of the Bishops’ Conference of Scotland, were formerly located at Columba House, 16 Drummond Place, Edinburgh, EH3 6PL. The Archdiocese of Glasgow maintains its own archive. Columba House closed and the property was sold in 2023. The new location for the archive is also expected to be in Glasgow.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
OBJECTIVES AND ACTIVITIES (continued)
Public Benefit
In shaping their objectives for the year and planning their activities, the Trustees have considered recent guidance on public benefit. That is to say, that the opportunity to benefit from the Trust’s aims must not be unduly restricted by the ability to pay, nor should people experiencing poverty be prejudiced.
The Catholic Museum of Scotland is usually open to the public. It will advertise its expected re-opening date when this can be confirmed.
The Historic Archives Collection at the University of Aberdeen is usually open to the public free of charge during normal working hours. The catalogues can be searched online at http://www.abdn.ac.uk/library/about/special/scottish-catholicarchives and at http://www.scottishcatholicarchives.org.uk
Information on the Historic Archives Collection can also be obtained from the archivist at www.scottishcatholicarchives.org.uk
The Blairs Library at the University of Aberdeen is usually open to the public during normal working hours. The catalogue can be consulted at https://aulib.abdn.ac.uk; http://www.abdn.ac.uk/library/about/special/collections/cld/57 and at www.catholic-heritage.net.
The Modern Archives formerly located at Columba House was open to the public free of charge, by appointment, during normal working hours. Due to its relocation enquiries are being taken via email at the current time, but the Modern Archives hope to reopen in 2026.
Further details and information can be found at http://www.catholic-heritage.net/ and https://www.scottishcatholicarchives.org.uk.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
GENERAL
- The Trustees are pleased to note a steady return of museum and archive activities from the pandemic. The Trustees continue to meet online, in-person, and in hybrid format, with in-person meetings resuming in 2022. The management and development of the Museum is now overseen by a Working Group. There is also input from the General Secretary of the Bishops Conference of Scotland. The former Museum Management Committee held its last meeting on 3 August 2022. The Trustees will meet, online, in hybrid format, and in-person, in 2025-2026, with additional online meetings as required.
The Museum remains in contact with Museums Galleries Scotland. The website directs visitors to all of the Scottish Catholic Heritage Collections Trust collections (museum, library, and archive) and features a virtual museum with 3D scans of our vestments and images of other collection items. A new website for the Bishops’ Conference of Scotland is also being developed in view of the expected relocation of most of its agencies and commissions, and the museum and archive, to new premises still expected in Glasgow.
The Trustees of the Scottish Catholic Heritage Collections Trust are grateful to the Trustees of the John Menzies Trust for their ongoing assurance of the Museum’s financial viability.
The Trustees are looking forward to the development of the Scottish Catholic Studies Arts Lab, based at the University of Glasgow, and which had its launch on 22 October 2025.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENT AND PERFORMANCE (continued)
Charitable Activities (continued)
GENERAL (continued)
SCOTTISH CATHOLIC HERITAGE COLLECTIONS MUSEUM
The Museum remains in storage pending the development of its expected new location in Glasgow and hopes to reopen in 2027.
The curator continues to make regular reports on the museum’s activities.
Locations
The new Museum location is expected to be in Glasgow. The Museum will feature the key objects from the collection along with objects that previously were not on display. The Museum will include space for small events, temporary exhibitions, a chapel room, check-in desk, and an office. It will also have digital displays throughout to show 3D renders of the vestments and high -quality images of objects not on display, both of which are also available online in the “virtual museum”.
Training
Our curator was selected to participate in MGS Delivering Change last winter as a Museum Archivist and has since had training in anti-racism and critical thinking, human rights-based approaches, and learning and engaging with communities. Other training included workshops from Museum Galleries Scotland, The Museum Association and Business Gateway and topics included Canva, Improving your Google Search Rankings and Email Marketing from Business Gateway, Fostering Inclusivity from MA and Planning Permission and Climate Change from MGS. The latter being particularly interesting as the Glasgow Women’s Library gave a presentation on how they were able to make their listed building more energy efficient and hopefully net zero. They will host another talk in November where they will share details once the work in complete. In May the Scottish Museum Federation Conference: Preserving the Past, Protecting the Future held sessions on audience and engagement, community engagement, and financial resilience.
Accreditation
Application for accreditation will be resumed after the move.
External Relations
Trustees and Curators remain in touch with the National Museums Scotland, which houses in its storage facilities, on loan, the [Blairs] Museum Vestment, the Holyrood Silver, and the Canon Kyle Fossil Fish collection. The Trustees continue to work with National Museums Scotland to keep updated the valuations for these items/collections.
Aberdeen Art Gallery and Museums is planning to undertake a collections review of any items they have from Blairs, and this may lead to these items returning to the museum and the ownership of the Scottish Catholic Heritage Collections Trust.
Contact is maintained with Museums Galleries Scotland and with Aberdeenshire Museums.
The Trustees and the museum gratefully acknowledge the grant given by the Ian and Ellen Graham Foundation.
Exhibitions
Exhibitions, both permanent and temporary, will be resumed after the museum has moved to its new premises.
Other Developments
The museum has begun transferring from its former AdLib software to Axiell Collections. The museum has renewed its membership of Art UK, of Museums Galleries Scotland, and of AIM (Association of Independent Museums).
Maintenance
Insurance cover for the museum collections has continued without interruption.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENT AND PERFORMANCE (continued)
Charitable Activities (continued)
Visitors and Promotion
The Museum’s current website was launched on 28 July 2021.
The collections discovery system software is the process of being updated from Adlib to Axiell Collections.
- Community Learning and Engagement
The Museum curator(s) will continue to promote the Museum as a location for research students from Museum Studies, History and Art History courses and reach out to other museums, galleries, and heritage organisations.
HISTORIC ARCHIVES COLLECTION
The Historic Archives Collection remains on loan to the University of Aberdeen. The Trustees continue to encourage the development of a Catholic history reference section at the University. The Trustees are also planning to develop a digital preservation strategy, including digitising and further indexing, and more detailed cataloguing of material which is still in paper format.
A conservation survey of the Historic Archives Collection has been carried out. Discussions are now taking place, including with potential funders, to enable the recommended conservation work to be carried out.
The Collection Management Reports on the Historic Archives Collection for the Trustees of the Scottish Catholic Heritage Collections Museum is in compliance with Part Two of the Schedule of the loan agreement between the University of Aberdeen and the Trustees. The general overview of activities in relation to the collection for the period August 2024 to July 2025, included: -
Government Indemnity
The University’s Government Indemnity cover for the Trustees’ Historic Archive Collection renewed for a three-year period on 19/1/24 and is due for renewal in February 2027.
Acquisitions and Disposals
There were no acquisitions or disposals during the reporting period.
Cataloguing
There was no cataloguing undertaken during the reporting period.
Researchers are continuing to experience difficulties accessing record series not yet available electronically via the online catalogue (there are many pages of catalogues still in paper format). This is a problem that has been reported over many years and is not something that can be solved by the University.
The BL (Blairs Letters) series also continues to cause significant researcher confusion. Its current alphabetical catalogue arrangement (by correspondent name and thereafter by date) provides a useful initial access point, but lack of further or subject description, necessitates that researchers must thereafter adopt an expansive and time-consuming search. A consequence of this is considerable staff involvement in the initial identification and retrieval stages.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENT AND PERFORMANCE (continued)
Charitable Activities (continued)
Preservation and Conservation
No interventive conservation work was carried out on the collection in the reporting period.
Staff and Management
Key staff working were the Research Room Manager, the Principal Information Assistant, the Book Conservator, the Digitisation Officer, the Archives Assistant, and the University Archivist.
Grants, Gifts and External Funding
There was nothing to report during this period.
Exhibitions and Loans
There were no external loans from the collection during the period.
Reader Services
Research visits
There were some 45 researcher visits over this latest reporting period, a very slight decrease on last year’s figure.
Researchers visited from the University of Aberdeen, University of St Andrews, UEA Norwich, and University of Utah. Areas of research included the Scots College in Rome in the 18[th] century, the Scots Colleges in Paris, the Carnegy Letters, and the Catholic press that operated from Holyrood House in the late 1680s.
Productions and consultations
A total of 2,726 consultation productions were recorded this year. This figure is also a slight decrease on last year’s total but retains the same high volume per reader consultation pattern. As noted in previous reports, high volume production figures are directly related to the catalogue arrangement, which in combination with non-item level descriptions, requires researchers to work extensively through very many bundles and not uncommonly, boxes, of materials. This high-volume approach, combined with rapid photography, often of complete volumes and bundles, has conservation implications and is expensive of researcher, and staff, time.
Remote Research Enquiries
Six remote enquiries were received over this reporting period.
Research Copies
Two remote research copy requests were received over this reporting period.
Publication copies
A copy of the folding frontispiece to SCA CA/1/1, Liber Grisiensis, Scots College Paris , was provided to Dr William Zachs for inclusion in a bibliophilic publication for the Roxburghe Club. To be published in 2026, the work entitled "Dibdin’s Scottish Tour of 1836” will be a limited edition of 100 copies; of which 50 will be Presentation Copies for club members.
Transcriptions of selected materials from the SM series, SM/15/1, SM 15/12/3 and SM/15/12/5 , were included as part of a Lenten devotion in the Scottish Catholic magazine St Moluag’s Coracle.
Four illustrations from SCA CB/57/12, George Strachan’s Album Amicorum, were used to illustrate a Powerpoint presentation at conference ‘Travellers of the Early Modern Era (16[th] – 18[th] Centuries) on European Routes’ held in October 2024 at the University of Wroclaw, Poland.
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THE SCOThISH CATHOLIC HERrrAGE COLLECTIOI%S TRI ST REPORT OF THE TRI-STEES {fOD¢inued) FOR THE YEAR EI4WED 31 TrL4RCH 2025 ACHIEVEMEiYf PERFORCE (continued) Charitable Ac¢iiities continued Schools Service alld Outreach There were no actiiities inTr"ohing Sch1$ during the reporting period. TeAching Some n]aterials are beginning to be requested for teachins. ILst ternL. lecturer in History of Art again utilised SCA/CB/I. 5 & 10. THE BLAIRS COLLEGE LIBRARY The Blairs College Library continued to elljoy GoTr"ernment Illdenty. Under Scottish Goi"emment reglllations, it is anticipated that such llldell]nity will be Tell'ed for three-yearty paiods theafter until the mutually agreed terniination of the Loan Agreemellt. This was Tellewed in Noi"eDkn 2023 for a firfer three years. CL The UniNersity's Gofvemnt Indemnity coi.er for the Trnstees. Historic Arehii'e Collection had also renewed for a three-year period on 19 Jalluary 2024 and is due for renew'al in Febnwy 2027. Acqulsltlons and Dlsposais There were no acquisitioJL8 or disposals dwin2 tbe reportin2 peiiod. CAtaloguing The Blairs College Library records continue to be maintained on the Alnmlkno library and discoi.ery systems. No catalo8uin8 WO has been carried out on the Chapletown Library this year. PreservAtion ADd Conservation No inteTrentii"e conseTh'ation work was carried out on the Blairs Colle8e Library in the reportin8 period. The Chapeltowi Library Collection is Ited within the Special Collections Centre. Staff aDd Management Key staff Thorking 1th tILe Blairs College Library Collection within the Collections Celltre during the reporting period '¢re the Wolfsoii Reading Roon] Manager: the Principal InforJJ]ation Assistant. Wolfson Reading Rooul: the Collections Assistant. the B(K)k ConseTh"ator' the Curator Rare Books. the Digitisation Officer: and the Ullii"ersity Archilt. Grants Gifts & Exterual Funding There w&s nothin2 to report durin2 this period. Exhibitions & IA>allS With dle perniission of the Trnstees: UniN"ersity Collections loaned BCLfD33i5. Aldi"07nd1. Ulisse. VlTrssis Aldi"ouadI DÉ piscibiis libp i V. Éi de ceti5 lib. Ynils. IBopioniae.- Ald,Y1collli1i1l Tjiebaldiniini. siiiiiplibus Mai-ci knionij Blae. 1638) to Aberdeen Art Gallery for their exhibition Monsters of the Deep which ran from 25 May- 26 octob 2025. Page 6
THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENT AND PERFORMANCE (continued)
Charitable Activities (continued)
Reader Services
Use in Wolfson Reading Room
During this reporting period 16 researcher consultation visits were made to the Reading Room. Academic researchers visited from Scotland, and continental Europe, notably from Sorbonne and Leiden Universities to access copy specific items alongside use of the SCAHA collection. As in previous years, University of Aberdeen researchers (particularly post graduate students and academic staff from the Schools of Divinity, History, Philosophy and Art History) continued to access a broad range of historical materials from across the collection.
Research enquiries
An enquiry was received from the Warburg Institute relating to the Blairs College Library’s two copies of John Hay’s Certaine demandes concerning the Christian religion and discipline, 1580 (BCL AA107(2) and BCL S58(2)).
Otherwise, research enquiries in this period were once again generally related, or a precursor, to research visits.
Reprographics
As noted in the Report for August 2023 to July 2024, Museums & Special Collections no longer require researchers to tell us what they self-copy on their own devices. This applies to all collections, whether owned by the University or deposited on loan. Accordingly, this statistical information is not included in this report.
Use of images
Following a move to the use of Creative Commons CC-BY licence for the University’s collections, Museums & Special Collections no longer requests that readers ask for permission before publication based on their research.
Two remote research copy requests were provided this year, and an image from The History of the Two Antient Abbeys… Being Two Additional Volumes. (BCL fB2725) was supplied for use as the cover image to The Catholicism of Literature in the Age of the Book of the Common Prayer: Poetry, Plays, Works, 1558-1689. The monograph was published by Manchester University Press in 2025.
Teaching
With academic colleagues, staff made use of the following volumes in various classes in History, English, Art History, Music, Spanish Literature and Latin American Studies during this reporting period: BCL C1352; BCL D5593: BCL D5594; BCL fA3555; BCL D7272-7275; BCL 7281; BCL 7225-7230; BCL C2550; BCL D7547-50; BCL C3056; BCL qD6866; BCL A4857.
Productions
The Reading Room reported that 75 BCL items were retrieved for consultation and research assistance during the year. There were no requests for Chapeltown materials during this period.
MODERN ARCHIVES COLLECTION
The Archive remains closed to the public pending its expected move to Glasgow but is still handling enquiries, permissions to reproduce, donations and deposits etc.
Application for Archives Service Accreditation will be resumed after the move. A Digital Preservation strategy is being developed.
NALCC (Networking Archives and Libraries in the Catholic Church) – met in February 2025 and will meet again in 2026. NALCC will be moving to the open-source software AtoM.
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THE scorrIsH CATHOLIC HERrfAGE COLLECTIOI%S TRUST REPORT OF THE TRI"STEES (continued) FOR THE YEAR EllED 31 WCH 2025 Fillancial positioll The fll]ancial results are as set out in the attached fllwicial ststemeuts. The Trusvs incoming resources for the year totalled £96.086 (2024: £142.898) expellth'ture on cl]aritable actilities of £107.820 (2024= £141.481). As at 31 March 2025 the Trllst's total futLds m.ere £40.008 and this is n]ade up of u[eStrICted fuuds of £29.510 aod restricted funds of £10,498 (2024.. £27.534 of unrestricted funds and £?4.?08 of restricted fillL(Ls). Reserves policy The Trustees hold the Tnt fund and the income thereof to pay out all costs. charges. and expenses properly inCued by the Trustees in or about the administration of dLe Trust. The Trustees hai"e &Tan]ined the requirement for free reseTh"es i.e. those llnrestricted fimds not ini"ested in non-cutTent assets or othern'ise coll]J]]itted as a restricted fund. The I"e1 of free TeseTh."es aTr"ailable is cetty £29.510 (2024: £27.534). The Trnstees are satisfied this lefvel of resen'es ak7ilable for continuing to achI"e its charitable objectii-es. Golng concern The Tn]st has bank fidS and has no requiment for external boffom'ings. The Tntstees hai"e a reasonable expectation d]at the Tn1 adequate resources to Colltinue for the foreseeable futtwe and therefore they continue to beliei"e that the going concern basis of accounting is appropriate for preparine the fmancial staiements. There are no n12tla1 uncertaillties regarding the Tntst's abdity to continue as a goine concern. STRUCTURE, GOVERNANCE Ahl) MAAGEIE[ Governing document and bistory The Scottish Catholic Hltage Collectlons Trust. fornierly called the Blairs Museum Tnjst. was establishd and is 8oTrerned by. its Tnjst Deed granted by the then members of the Roll1 Catholic BAshops' Conference of Scotland on 10 September 1992. The Trustees resoli.ed on 23 Septeber 2014 to clwiginq the name of the Trust from The Scottlsh Catholic Herita8e Collections (Blairs Museum) Trust to The Scottish Catholic Heritage Collections TrSt. Trustees Tlie 0ri8inal Trnstees were appointed by the Bishops. Conference and succeeding TrteeS hai"e been assun]ed followin8 nomination by the Conference. who hai-e the poN4'er to nominate Trustees. to detennine tlieir period of office. and to remoN"e them from office. all as they see fit. The Chairn]an is apInted by the TnLStees fron] among their own and it is iionnally the Bishop u,ho has been gii.en responsibility by the Colerence for the Scottish Church's heritage. The Trust Deed requires that the minimum numbeT of Trustees at any one till should be fii"e. aud the nlaximum fifteen. The TrLLStees eet regularly to a(h]]inister the Trust's actii"ities. Most of the Present Trustees hai"e also seTh"ed as u]eberS of the Scottish Catholic Heritage Coll]1$$10n. an advisory commission of the Bishops. Confer¢llce of Scotland. The Bishop-President of the Scottish Catholic Heritage Con]mission is . and its Vice-President and Chair. a priest of the Diocese of MOther.ell. coiitinues as its Secretary. ReCr(Mellt and appointment of trllstees Trustees are appointed on the ini"itation of the Trustees acting at the tIe taking into account their skills and knowledge of the cknty. New TteeS are gii.en an introduction to Ihe WO of the Trust and proiided the inforniation they need to fulfil their roles. which includes inforn]ation about the duties of TnteeS and Scottish Clwity w. All the existing Trustees hak.e long experience of being a chan.ty Intee and no Trustee has all interest ill ally contract M'ith the Tt. Page 8
THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)
Decision making
The Trustees are responsible for the decisions as to the direction of and strategy of the Trust. The Trustees are therefore the key management personnel. To oversee and monitor the activities of the Trust, the Trustees meet regularly, and at least twice, in each calendar year, at locations in Scotland appropriate to their responsibilities.
The Trustees undertake, and are further informed by, study days and visits to institutions with similar responsibilities.
Risk management
The Museum’s Emergency Plan is kept updated. The Scottish Catholic Heritage Collection is insured with the Catholic National Mutual.
Blairs Museum Management Committee
In preparation for the move to Glasgow, the management committee held its last meeting on 3 August 2022. It has been replaced by a Working Group for the new location.
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THE SCOTTISH CATHOLIC HERAGE COLLECTIONS TRITST REPORT OF THE TRI-STEES {CODtinued) FOR THE YEAR EI4WED 31 MARCH 2025 REFERENCE ADMINISTRATIVE DETAILS Registered Ch¥Jrih" Dumber SC020416 Prinripxl Address Trustees Three new Tnislees were confimied by the Bishops. Conference of Scotland at its meetin8 on 5th 7th NoiembeT 2025:. IDdependent examiner 4B AudiT & Accounlancy Limited Chartered Accountants 133 Finnieston Street Glasgo G3 8HB Solicitors Burllett Reid LLP 9 Queen's Road Aberdeen AB15 4YL Bank Co-operatii"e Bank Page 10
THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
REPORT OF THE TRUSTEES (continued) FOR THE YEAR ENDED 31 MARCH 2025
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotland) Act 2005, Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constitution 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 charity for that period. In preparing those financial statements, the trustees are required to
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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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 charity 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 and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINER
So far as the Trustees are aware, there is no relevant information of which the charity's independent examiner is unaware, and each Trustee has taken all the steps that he/she ought to have taken as a trustee in order to make himself/herself aware of any relevant information and to establish that the charity's independent examiner is aware of that information.
INDEPENDENT EXAMINER
Fe ACA of AAB Audit & Accountancy Limited, Chartered Accountants, acted as independent examiner for the year ended 31 March 2025 and will be considered for re-appointment by the Board of Trustees.
Approved by order of the Board of Trustees and signed on its behalf by:
Trustee
Date:
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
I report on the accounts for the year ended 31 March 2025 set out on pages thirteen to twenty-one.
Respective responsibilities of trustees and 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. The charity's Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 you as 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 connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 22 December 2025
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 3 Other Income 4 Total EXPENDITURE ON The advancement of heritage 5 NET INCOME/(EXPENDITURE) Transfer between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward 13 TOTAL FUNDS CARRIED FORWARD 13 |
Unrestricted Funds 72,000 86 72,086 70,110 1,976 - 1,976 27,534 29,510 |
Restricted Funds 24,000 - 24,000 37,710 (13,710) - (13,710) 24,208 10,498 |
2025 Total Funds £ 96,000 86 96,086 107,820 (11,734) - (11,734) 51,742 40,008 |
2024 Total Funds £ 141,430 1,468 |
|---|---|---|---|---|
| 142,898 141,481 |
||||
| 1,417 - |
||||
| 1,417 50,325 |
||||
| 51,742 |
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 13
THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
BALANCE SHEET AT 31 MARCH 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Tangible assets | 10 | - | - |
| CURRENT ASSETS | |||
| Stock | 345 | 345 | |
| Debtors | 11 | 56,498 | 112,086 |
| Cash at bank and in hand | 147,325 | - | |
| 204,168 | 112,431 | ||
| CREDITORS | |||
| Amounts falling due within one year | 12 | (164,160) | (60,689) |
| NET CURRENT ASSETS | 40,008 | 51,742 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | TOTAL ASSETS LESS CURRENT LIABILITIES | 40,008 | 51,742 |
| NET ASSETS | 40,008 | 51,742 | |
| FUNDS | |||
| Unrestricted funds | 13 | 29,510 | 27,534 |
| Restricted funds | 13 | 10,498 | 24,208 |
| TOTAL FUNDS | 40,008 | 51,742 |
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
Date:
The notes form part of these financial statements
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. GENERAL INFORMATION
The Scottish Catholic Heritage Collections Trust is a registered Scottish charity (number SC020416) and as per the constitution it is set up as an unincorporated entity in line with its Trust Deed.
The principal address of the charity is currently
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
The financial statements of the charity have been prepared in accordance with the Charities SORP (FRS 102) “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)”, Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention with the exception of investments which are carried at market value.
Going concern
The Trust has bank funds and has no requirement for external borrowings. The Trustees have a reasonable expectation that the Trust has adequate resources to continue for the foreseeable future and therefore they continue to believe that the going concern basis of accounting is appropriate for preparing the financial statements. There are no known, material uncertainties regarding the Trust’s ability to continue as a going concern.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
Income from government or other grants, whether ‘capital’ or ‘revenue’ grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grant has been met, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Costs relating to charitable activities are charged to the Statement of Financial Activities on an accruals basis, inclusive of irrecoverable Value Added Tax. Expenditure is recognised when there is a legal or constructive obligation to pay for expenditure.
All costs have been directly attributed to one of the categories of expenditure.
Charitable activities costs include costs incurred directly in meeting the objects of the charity, and also include support costs incurred in support of the direct costs.
Governance costs, a category within support costs, are costs attributable to compliance with the charity's constitutional and statutory requirements.
Taxation
The charity is exempt from tax on its charitable activities.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025
2. ACCOUNTING POLICIES – continued
Fixed Assets
The Blairs Library Collection, the Historic Archives Collection and the Museum Contents are historic assets which have no ascertainable cost or market value and have therefore not been included in the financial statements.
Depreciation has been provided at rates which are calculated to write off the gross cost of the fixed assets less their estimated residual value, over their expected useful lives. The rates of depreciation are as follows:-
Security System - 15% straight line Furniture & Equipment - 20% straight line Computer Equipment - 25% straight line Improvements - 10% straight line
Stocks
Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Inventories are recognised as an expense in the period in which the related revenue is recognised.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds must be used in accordance with the agreed terms and conditions between the fund provider and the charity.
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Debtors
Debtors are all recognised at the settlement amount due with appropriate allowances for any irrecoverable amounts when there is objective evidence that the asset is impaired.
Cash and cash equivalents
Cash and cash equivalents in the balance sheet comprise cash at bank with a short term of maturity, being twelve months or less, from opening of the deposit or similar account.
Creditors
Creditors and accruals are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount after allowing for any discounts due.
Pensions
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid, the charity has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025
3 . DONATIONS AND LEGACIES
| 2025 £ John Menzies Trust 72,000 Columba Trust 24,000 Ellen & Ian Graham Foundation - 96,000 4. INCOME FROM CHARITABLE ACTIVITIES 2025 Activity £ Admission receipts and sundry income The advancement of heritage 86 5. CHARITABLE ACTIVITIES COSTS Direct costs Support costs (See note 6) (See note 7) £ £ The advancement of heritage 59,833 47,987 6 DIRECT COSTS 2025 £ Wages, social security and pensions costs 35,833 Conservation expenses 24,000 59,833 |
2024 £ 117,222 - 24,208 141,430 2024 £ 1,468 Totals £ 107,820 2024 £ 33,680 - 33,680 |
|---|---|
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025
7. SUPPORT COSTS
| Management £ The advancement of heritage 45,347 Support costs, included in the above, are as follows: Management Storage & removal Services Repairs, Maintenance & Cleaning Rent, Rates & Insurance Museum Design costs Telephone Travelling I.T. & Office expenses Sundry expenses Legal/Consultancy fees Governance costs Independent examination fee 8. EMPLOYEE COSTS Wages Social security Pension Average number of employees |
Governance costs £ 2,640 2025 £ 12,370 - 2,559 6,998 13,710 1,147 130 2,988 477 4,968 45,347 2025 £ 2,640 2025 £ 30,450 2,947 2,436 35,833 1 |
Governance costs £ 2,640 2025 £ 12,370 - 2,559 6,998 13,710 1,147 130 2,988 477 4,968 45,347 2025 £ 2,640 2025 £ 30,450 2,947 2,436 35,833 1 |
Totals £ 47,987 2024 £ 84,659 896 2,668 7,224 - 1,449 2,632 2,090 303 3,204 105,125 2024 £ 2,676 2024 £ 29,000 2,747 1,933 |
Totals £ 47,987 2024 £ 84,659 896 2,668 7,224 - 1,449 2,632 2,090 303 3,204 105,125 2024 £ 2,676 2024 £ 29,000 2,747 1,933 |
|
|---|---|---|---|---|---|
| 33,680 | |||||
| 1 |
The key management personnel are considered to be the Trustees of the charity. No key management personnel were remunerated for the year-ended 31 March 2025 nor the year-ended 31 March 2024.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025
9. COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024
10.
| INCOME AND ENDOWMENTS FROM Donations and legacies The advancement of heritage Other Income Total EXPENDITURE ON The advancement of heritage NET INCOME/(EXPENDITURE) Transfer between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD FIXED ASSETS Security System £ Cost: As at 1 April 2024 - Disposals - As at 31 March 2025 - Depreciation: As at 1 April 2024 - Disposals - As at 31 March 2025 - NBV at 31 March 2025 - NBV at 31 March 2024 - |
Unrestricted Funds 117,222 - 1,468 118,690 141,481 (22,791) - (22,791) 50,325 27,534 Furniture & Equipment £ - - - - - - - - |
Unrestricted Funds 117,222 - 1,468 118,690 141,481 (22,791) - (22,791) 50,325 27,534 Furniture & Equipment £ - - - - - - - - |
Restricted Funds 24,208 - - 24,208 - 24,208 - 24,208 - 24,208 Computer Equipment £ 2,292 - 2,292 2,292 - 2,292 - - |
2024 Total Funds £ 141,430 - 1,468 142,898 141,481 1,417 - 1,417 50,325 51,742 Improve- ments £ - - - - - - - - |
2023 Unrestricted Funds £ 56,500 1,645 815 |
2023 Unrestricted Funds £ 56,500 1,645 815 |
||
|---|---|---|---|---|---|---|---|---|
| 58,960 58,255 |
||||||||
| 705 - |
||||||||
| 705 49,620 |
||||||||
| 50,325 | ||||||||
| Furniture & Equipment £ - - - - - - - - |
Total £ 2,292 - |
|||||||
| 2,292 | ||||||||
| 2,292 - |
||||||||
| 2,292 | ||||||||
| - | ||||||||
| - |
Within the fixed assets the Blairs Library Collection, the Historic Archives Collection and the Museum Contents have not been included as per the accounting policy note. They comprise books, vestments, church plate, fine art and other precious and historical items which have been accumulated over the years.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2025
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Debtors The Menzies Trust Debtors The Columba Trust Debtors CNET CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR CNET Other creditors Accruals Deferred income |
2025 £ 22,000 24,000 10,498 56,498 2025 £ 127,352 - 26,808 10,000 164,160 |
2024 £ 75,000 - 37,086 |
|
|---|---|---|---|
| 112,086 | |||
| 2024 £ 52,273 2,340 6,076 - |
|||
| 60,689 |
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
13. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted fund – Ellen & Ian Graham Foundation Restricted fund – Columba Trust TOTAL FUNDS |
At 1.4.24 Net movement in funds At 31.3.25 £ £ £ 27,534 1,976 29,510 24,208 (13,710) 10,498 - - - 51,742 (11,734) 40,008 |
|---|---|
Net movement in funds, included in the above are as follows:
| General fund Restricted fund – Ellen & Ian Graham Foundation Restricted fund – Columba Trust TOTAL FUNDS |
Incoming resources £ 72,086 - 24,000 96,086 |
Resources expended £ (70,110) (13,710) (24,000) (107,820) |
Movement in funds £ 1,976 (13,710) - (11,734) |
|---|---|---|---|
Ellen & Ian Graham Foundation – this funding is for designing the Scottish Catholic Heritage Museum at its future location which is still to be confirmed.
Columba Trust – this funding is for the care and preservation of the Historical Collection of the Scottish Catholic Archives.
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THE SCOTTISH CATHOLIC HERITAGE COLLECTIONS TRUST
NOTES TO THE FINANCIAL STATEMENTS – CONTINUED FOR THE YEAR ENDED 31 MARCH 2025
| Unrestricted funds General fund Restricted fund – Ellen & Ian Graham Foundation TOTAL FUNDS |
At 1.4.23 £ 50,325 - 50,325 |
Net movement in funds £ (22,791) 24,208 1,417 |
At 31.3.24 £ 27,534 24,208 51,742 |
|---|---|---|---|
Net movement in funds, included in the above are as follows
| Unrestricted funds General fund Restricted fund – Ellen & Ian Graham Foundation TOTAL FUNDS |
Incoming resources £ 118,690 24,208 142,898 |
Resources expended £ (141,481) - (141,481) |
Movement in funds £ (22,791) 24,208 |
|---|---|---|---|
1,417 |
14. TRUSTEE’S REMUNERATION AND BENEFITS
There were no Trustee’s remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustee’s Expenses
The Trustees were reimbursed £109 of expenses during the year ended 31 March 2024 (2024: £420).
15. RELATED PARTY DISCLOSURES
Bishop Toal is a Trustee of the Bishops’ Conference of Scotland. The Conference processes the salaries and makes payments on behalf of the Trust and is reimbursed via the Trust (JMT). Bishop Toal is a trustee of JMT, and of the Diocese of Motherwell of which he is Bishop.
16. EMPLOYEE BENEFIT OBLIGATIONS
The charity paid into the personal pension plan of the staff member. The assets of the scheme are held separately from the charity in an independently administered fund. Contributions paid during the year amounted to £2,436 (2024: £1,933). At the balance sheet date, there was no outstanding contributions payable (2024: £nil).
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