Charity Registration Number : SC021747 ## **Scots Language Resource Centre Association Also known as the Scots Language Centre (A Registered Society)** **Annual Report and Financial Statements for the year ended 31 January 2025** ## **Scots Language Resource Centre Association Ltd** ## **Contents of the Financial Statements for the period ended 31 January 2025** |||||**Page**| |---|---|---|---|---| |Reference and Administrative Information
2||||| |Trustees Report||||3 - 6| |Independent Examiners Report||||7| |Statement of Financial Activities||||8| |Balance Sheet||||9| |Notes to the Financial Statements||||10-12| **1** ## **Scots Language Resource Centre Association Ltd** ## **Reference and Administrative Information** |**Trustees**|**Trustees**||Valentina Bold (Chair) - Resigned 18/05/25|Valentina Bold (Chair) - Resigned 18/05/25|Valentina Bold (Chair) - Resigned 18/05/25|Valentina Bold (Chair) - Resigned 18/05/25|Valentina Bold (Chair) - Resigned 18/05/25| |---|---|---|---|---|---|---|---| ||||Martin Travers - Resigned 18/05/25||||| ||||Iain Mackintosh - Resigned 18/05/25||||| ||||Hugh McMillan - Resigned 18/05/25||||| ||||Bruce Eunson - Resigned 26/06/25||||| ||||Chris Waddell - Resigned 26/06/25||||| ||||Kenneth Harvey - Appointed|||01/05/25 and|| ||||Resigned|24/11/25|||| ||||Michael Hance (Chair) - Appointed 15/09/25||||| ||||Robert Wilson - Appointed 15/09/25||||| ||||Susan Grant||||| |**Registered Address**|||AK Bell Library||||| ||||2-8 York Place||||| ||||Perth||||| ||||PH2 8EP||||| |**Independent Examiner**|||Karen Tod (ACMA AMCT)||||| ||||25 Craigs|Road|||| ||||Edinburgh||||| ||||EH12 8EJ||||| |**Bankers**|||The Bank of Scotland||||| ||||10-16 King Edward||Street||| ||||Perth||||| ||||PH1 5UT||||| |**Charity Registration Number**
SC021747|||||||| **2** ## **Scots Language Resource Centre Association Ltd** ## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025** The Trustees have pleasure in presenting their annual report, together with the unaudited financial statements of Scots Language Resource Centre Association Ltd, for the year ended 31 January 2025. The financial statements comply with the Co-operative and Communities Benefit Societies Act, 2014. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and Aims** The Scots Langauge Centre has six aims which we will work towards for the life of the organisation. - To promote, support and assist the interests of the Scots language through the establishment of a National Resource Centre dedicated to this end. - To collect published and unpublished texts, audio tapes and film in or concerning or using the Scots language, according to a collecting policy agreed with the National Library of Scotland, and either directly or in association with partners, make these available to the public for lending or consultation. - To support and assist other bodies with specific remits which involve the usage, furtherance, study or collection of Scots language resources, and to maintain liaison with such bodies to avoid duplication of effort. - To support and assist in, or undertake original research or the preparation of educational materials or new publications in the Scots language - To support and assist in the implementation of any national, regional, local or other scheme for the training of teachers, actors, broadcasters or others engaged in public uses of the Scots language. - To maintain liaison with libraries and library organisations, to support and assist their efforts in defining good practice in regard to the provision by libraries of Scots language material. **3** ## **Scots Language Resource Centre Association Ltd** ## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025** ## **ACHIEVEMENTS AND PERFORMANCE** ## **Notable Projects / Outreach April 2024: Scottish Book Trust Creative writing group** Delivery of professional learning in supporting creative writing in Scots. ## **April 2024: South Lanarkshire EY practitioners CLPL event** Together with author Susi Briggs and ES Scots language co-ordinator Bruce Eunson, we delivered 2 x CLPL sessions for EY and Primary 1 staff in South Lanarkshire. 63 practitioners were in attendance across 2 sessions. ## **May 2024: Scots Bookbug at Wee Write** We ran 2 Scots bookbug sessions at the Wee Write Festival, Glasgow. ## **June 2024: Scots Language Society presentation** We delivered a presentation discussing the ‘Scots in the Early Years’ projects, prioritising discussion of perceived barriers to using Scots in EY settings and how staff look to overcome them. ## **August 2024: Edinburgh Book Festival** We held 2 Scots bookbug sessions at the Edinburgh International Book Festival. ## **August 2024: Language Hub, Glasgow** We delivered a Scots Bookbug session. ## **September 2024: Scots Language Awards** The charity attended Hands Up for Trad’s Scots Language Awards ceremony. ## **October 2024: Association of Scottish Literature Teachers’ Conference** We exhibited at this conference, engaging with Secondary teachers of English (around 70 were in attendance) to raise awareness of our teaching resources and support available. ## **November 2024: Wee Write** We exhibited at this event to raise awareness of Scots to parents and carers; and delivered a Scots Bookbug session. ## **November 2024: Scottish Parliament** We attended a Scots drop-in session for MSPs ## **November 2024: Oor Vyce Gaitherin** Representatives from the charity attended the Oor Vyce conference and participated in workshops. **4** ## **Scots Language Resource Centre Association Ltd** ## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025** ## **ACHIEVEMENTS AND PERFORMANCE** ## **Jan 2025: Scots Stories an Sangs; ‘What is Scots?’ assembly** We ran several workshops and presented to an assembly of learners at Mearns PS, East Renfrewshire (workshops and assembly attended by approximately 150 P1 - P4 children and their teachers). ## **Partnership Working** We have maintained our links with SLRN group (representation from ASL, DOST, SBT, SPL, ES) by attending meetings, sharing updates and, where appropriate, supporting and contributing to initiatives. Maintaining partnership working with Scots language co-ordinator (ES). We supported family events at Wee Write (Glasgow life) and Edinburgh International Book Festival. ## **Schools** Over the course of the year, 15 sessions with hundreds of children, infants and babies took place. These were held in schools in Renfrewshire, Moray, Glasgow and Fife as well as the the Mitchell Library in Glasgow where 3 sessions were held for babies and infants. ## **Notable teaching resources developed** We worked with SCILT and the Scottish Refugee Council to provide reading resources to accompany the teaching of Anne Donovan’s ‘Hieroglyphics’, featuring translations into Ukrainian, Arabic and Pashto. We produced a ‘Dae ye ken yer Scots Hallaeen’ video’. The social media campaign accompanying the publication of this resource resulted in 7k video views on Facebook. **5** **Scots Language Resource Centre Association Ltd** ## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2025** ## **FINANCIAL REVIEW** For the period to 31 January 2025, the charity had total income of £91,926 (£138,031 in previous year) and total expenditure of £96,761 (£108,557 in previous year). Therefore, the charity had a deficit of £4,835 (surplus of £29,474 in previous year). See Notes to the accounts for details of PYA's. The Trustees are aware of a number of payments, within the accounts, that were not subject to the usual strict financial controls that the organisation has in place. The charity is, currently, subject to a inquiry by the Charities regulator, OSCR. ## **Reserves Policy** The Trustees aim to keep a level of reserves that would allow it to continue to operate for 3 months, should income cease. Sufficient funds, allowing the charity to wind-up, including the organisations' statutory obligations to staff, have been set aside. These costs have been calculated as £45k. During the financial year, this target was met. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Constitution** The charity is a Registered Society and is governed by its constitution. The organisation is accepted as a charitable body by HMRC (Reference ED596/93) ## **Method of appointment or election of Trustees** Under the requirements of the constitution, the Trustees are responsible for the running of the charity. The Trustees are elected by members. The annual report was approved by the Trustees of the charity on 07/04/2026 and signed on its behalf by: Michael Hance Convenor **6** ## **Scots Language Resource Centre Association Ltd** ## **INDEPENDENT EXAMINERS REPORT** ## **FOR THE YEAR ENDED 31 JANUARY 2025** I report on the accounts of the Scots Language Centre for the year ended 31 January 2025 which are set out on pages 8 to 12. ## **Respective responsibilities of the Trustees and Examiner** The Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (as amended by the Charities (Regulation and administration) Act 2023) and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Trustees consider that the audit requirement under Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. .. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to: - Examine the accounts under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 (as amended). - To state whether particular matters have come to my attention ## **Basis of Independent Examiners Report** My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes 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 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 Examiners Statement** In the course of my examination, no matter has come to my attention other than that which is noted below. 1. Which gives me reasonable cause to believe that in any material respect: - accounting records were not kept in accordance with s44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations (as amended), and - the accounts prepared do not accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) - the accounts were not prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their acounts in accordance with Financial Reporting Standard applicable in the UK (FRS 102) 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. During the course of my examination of the accounting records of the charity, the trustees highlighted a number of payments that were not subject to the usual internal controls. I consider some of these payments to be potentially fraudulent. I consider this to be of material significance. In addition, and in relation to these payments, there appears to have been a failure of internal controls and governance. Again, I consider this to be of material significance. Matters of material significance must be reported to the Charity regulator, OSCR. It is my understanding that the Trustees contacted OSCR a number of months ago and that an investigation, by the regulator, is on-going. However, I am legally obliged to report these concerns to OSCR and can confim that this has been done. Karen Tod ACMA AMCT 25 Craigs Road Edinburgh EH12 8EJ |Signed|Dated| |---|---| |Koretoe!|| |Koretoe!|15/02/2026| **7** ## **Scots Language Resource Centre Association Ltd** ## **Statement of Financial Activities (Incorporating Income and Expenditure Account) For the Year Ended 31 January 2025** |**Note**
**Income From:**
Bank Interest
Scottish Government Grants
2
Subscriptions
Local Authorities
Bequeathments
3
Other Income
**Total Income**
**Expenditure On:**
Bank Charges
Personnel Expenses
4
Occupancy Costs
Audit and Accountancy Fees
IT support
Outreach
Special Projects
5
Other Expenses
6
**Total Expenditure**
**Net Income/(Expenditure)**
**Transfer Between Funds**
**Net Movement in Funds**
**Reconciliation of Funds**
Total Funds Brought Forward
**Total Funds Carried Forward**|**Restricted**
**funds**
**2025**
**£**
0
0
0
0
0
0|**Unrestricted**
**funds**
**2025**
**£**
1,850
90,000
15
0
0
61|**Total**
**funds**
**2025**
**£**
1,850
90,000
15
0
0
61|**Total**
**funds**
**2024**
**£**
**As Restated**
1,560
116,737
110
5,000
14,624
0| |---|---|---|---|---| ||0|91,926|91,926|138,031| ||0
0
0
0
0
0
0
0|15
54,785
0
450
10,043
18,409
8,181
4,878|15
54,785
0
450
10,043
18,409
8,181
4,878|0
48,552
5,000
765
12,384
21,845
13,865
6,145| ||0|96,761|96,761|108,557| ||0
0|-4,835
0|-4,835
0|29,474
0| ||0
0|(4,835)
86,674|(4,835)
86,674|29,474
57,200| ||0|81,839|81,839|86,674| All income and expenditure derived from continuing activities The statement of financial activities includes all gains and losses recognised during the year The notes on pages 10 to 12 form an integral part of these financial statements **8** ## **Scots Language Resource Centre Association Ltd** ## **Balance Sheet** ## **As at 31 January 2025** |||||**Restricted**||**Unrestricted**|**Unrestricted**||**Total**||**Total**| |---|---|---|---|---|---|---|---|---|---|---|---| ||||**Note**|**funds**|||**funds**||**funds**||**funds**| |||||**2025**|||**2025**||**2025**||**2024**| |||||**£**|||**£**||**£**||**£**| ||||||||||||**As restated**| |**Fixed Assets**|||||||||||| |Tangible Assets|||||||||||| |**Current Assets**|**Current Assets**||||||||||| |Stocks||||0|||20||20||20| |Debtors|||7|0|||2,244||2,244||2,210| |Cash at Bank and In Hand||||0|||125,433||125,433||122,785| |**Total Current Assets**||||0|||127,697||127,697||125,016| |**Curent Liabilities**|||||||||||| |Creditors falling due within one year|Creditors falling due within one year
8|||0|||45,858||45,858||38,342| |**Net Current Assets**||||0|||81,839||81,839||86,674| |**Total Assets Less**|||||||||||| |**Current Liabilities**|**Current Liabilities**|||0|||81,839||81,839||86,674| |**Net Assets**||||0|||81,839||81,839||86,674| ||||||||||||| |**Funds of the Charity:**|||||||||||| |**Restricted Funds**|||||||||0||0| |**Unrestricted Funds**|||||||||81,839||86,674| |**Total Funds**|||||||||81,839||86,674| For the financial year ended 31 January 2025, the charity was entitled to exemption from audit under the terms of the Charities Accounts (Scotland) Regulations 2006 (as amended) Trustees’ responsibilities: - The Trustees consider that the audit requirement under Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. - The Trustees acknowledge their responsibilities for complying with the requirements of the Regulations with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (as amended) and the Charities Accounts (Scotland) Regulations 2006 (as amended). Approved by the Trustees on 07/04/2026 and signed on their behalf by:- Michael Hance (Convenor) The notes on pages 10 to 12 form an integral part of these financial statements **9** ## **Scots Language Resource Centre Association Ltd** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025** ## 1 **ACCOUNTING POLICIES** ## **Basis of Preparation** The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The Scots Language Centre meets the definition of a public benefit entity under FRS 102. ## **Going Concern** The Trustees have a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. ## **Fund Accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees. Restricted funds can only be used for particular retricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. At present, all charity funds are considered unrestricted. ## **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. ## **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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. **10** ## **Scots Language Resource Centre Association Ltd** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025** ## 1 **ACCOUNTING POLICIES (continued)** ## **Taxation** The charity is exempt from corporation tax on its charitable activities. |2
**SCOTTISH GOVERNMENT GRANTS**
**Note**
Core funding
Education Project
3
Outreach for Early Years
3
Scots Sangs Fur Schools
3
Education Conference|2025
£
90,000
0
0
0
0
90,000|2024
£
90,000
10,909
5,628
5,200
5,000| |---|---|---| |||116,737| ## 3 **INCOME RECOGNITION - Prior year adjustments** The accounts have been restated to reflect the incorrect treatment of four sums the charity received. The first, a bequeathment for £14,623, which was received in May 2021, was incorrectly accounted for as a creditor. It should have been recorded as income and the Trustees have made a prior year adjustment to reflect this. The second restatement relates to a Scottish Government grant from January 2024. Again, this sum, for £5,200, was incorrectly recorded as a creditor. A prior year adjustment has been made to record it as income. The third and fourth restatements relate to the balances held within creditors @ 31.01.24 for two historical grants, going back a number of years, that were initially accounted for as creditors. A PYA has been made to record both of these oustanding amounts as income. Together, at 31 January 2025, these adjustments have a cumulative effect on retained earnings (funds of the charity), increasing them by £20,275. |4
**PERSONNEL EXPENSES**
Consultancy Fees
Staff Salaries
5
**SPECIAL PROJECTS**
Education Project
Outreach for Early Years
Scots Sangs Fur Schools
Education Conference
Projects - Other|2025
£
40,506
14,278
54,785
2025
£
3,123
4,530
328
0
200
8,181|2024
£
36,904
11,648| |---|---|---| |||48,552| |||2024
£
7,549
557
0
5,560
200| |||13,865| **11** ## **Scots Language Resource Centre Association Ltd** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025** |6
**OTHER EXPENSES**
**Note**
Advertising/Public Relations
Computer Software/Hardware
Entertainment
HMRC Fines/Penalties
Hire of Meeting Rooms
Insurance
Legal Fees
Office Stationery
Other Costs
Postage and Carriage
Subsistence
Travel
7
**DEBTORS**
HMRC Employment Allowance
VAT
8
**CREDITORS - Amounts falling due within one year**
Trade Creditors
Other Creditors
3
Accruals and Deferred Income|2025
£
0
1,731
120
0
153
782
500
15
375
168
9
1,026
4,878
2025
£
1,570
674
2,244
2025
£
3,626
15,000
27,232
45,858|2024
£
500
1,822
128
2,412
0
438
300
20
0
30
0
496| |---|---|---| |||6,145| |||2024
£
1,509
701| |||2,210| |||2024
£
7,932
15,410
15,000| |||38,342| ## 9 **STAFF COSTS AND NUMBERS** During the year, the charity had one employee (2024 - one) ## 10 **TRUSTEES' REMUNERATION** During the financial year, one trustee was paid remuneration for services provided. They were, as follows: Susan Grant £13,950.03 (2024 - £18,099.28) These payments were made in accordance with the organisations' constitution. **12**