2026-01-31-accounts - Scots Language Resource Centre Association Ltd

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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 2026

Scots Language Resource Centre Association Ltd

Contents of the Financial Statements for the period ended 31 January 2026

				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

Scots Language Resource Centre Association Ltd

Reference and Administrative Information

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
	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
	Dr Clive Young - Appointed 07/04/26
	Susan Grant
Registered Address	PO Box 12646
	Bo'ness
	EH51 1AS
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

Scots Language Resource Centre Association Ltd

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2026

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 2026.

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To collect published and unpublished texts, audio tapes and film in or concerning or using the Scots language, according to a collecting policy agreed with the National Library of Scotland, and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.

Scots Language Resource Centre Association Ltd

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2026

ACHIEVEMENTS AND PERFORMANCE

Notable Projects / Outreach

Feb 2025: Scots Stories an Sangs

At St Francis Of Assisi PS, Glasgow, we ran a Scots stories an sangs sessions for Primary 1 learners and their parents (attended by approx. 40 children, accompanied by their parents, carers and teachers).

Feb 2025: Scots Language in the English classroom for Strathclyde PGDE English students

Alongside Bruce Eunson, Scots Language Coordinator at ES, we co-presented a recorded lecture for University of Strathclyde’s English PGDE students.

Mar 2025: SQA Understanding Standards

We attended SQA Scots Language Award ’Understanding Standards’ webinar and promoted SLC resources to participants.

May 2025: Education Scotland’s CIC

We attended Education Scotland’s ‘Literacy and English Collaboration group review’ workshop, as part of the wider Curriculum Improvement Cycle group, representing the Scots Language Centre as a key stakeholder.

June 2025: Young Scot

We attended Young Scot’s panel day for stakeholders in the Gaelic and Scots group, as a panel member for Scots.

August 2025: EIBF

We delivered 2 Scots bookbug sessions and a Scots workshop session at the Edinburgh International Book Festival (attended by approx. 60 children, accompanied by their parents and carers).

October 2025: Education Scotland/OU teacher event

We attended Education Scotland/Open University Scots Language teachers’ event, to participate in the teachers’ panel Q&A.

November 2025: Into Film

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.

December 2025: Education Scotland’s CIC

We attended a follow-up meeting to support Education Scotland’s Curriculum Improvement Cycle group, representing the Scots Language Centre as a key stakeholder

Scots Language Resource Centre Association Ltd

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2026

ACHIEVEMENTS AND PERFORMANCE

January 2026: UK Literacy Association Book Awards

We designed and delivered Professional Learning to judges (UK-based teachers) of the UKLA Book Awards on the subject of ‘Scots in children’s literature from an inclusion perspective’.

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 provided Scots language events in partnership with Wee Write, Edinburgh International Book Festival and Into Film.
We worked with DSL in reviewing their series of short ‘How to’ videos for users.

• We worked with SQA to provide guidance and support in assessment verification for the SQA Scots Language Award.

Notable teaching resources developed

• A resource produced to incorporate digital technology (Adobe Express) into Scots poetry recitals. This was published under our seasonal resources for Burns Night.

• We produced an early years in the curriculum video resource - a Professional learning resource for early years practitioners.

• Two resources developed to support the teaching of Anne Donovan’s short stories. This work was undertaken as part of our participation in a wider group created to support the teaching of the new Scottish Set Text list, made of representatives from University of Glasgow, BBC Bitesize, Scottish Book Trust, Education Scotland, Scottish Poetry Library and the SQA. We also reviewed Scots resources developed by the other participants and provided feedback prior to their publication.

Scots Language Resource Centre Association Ltd

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 JANUARY 2026

FINANCIAL REVIEW

For the period to 31 January 2026, the charity had total income of £93,290 (£91,926 in previous year) and total expenditure of £81,828 (£96,761 in previous year). Therefore, the charity had a surplus of £11,462 (deficit of £4,835 in previous year).

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 15/07/2026 and signed on its behalf by:

Michael Hance Dr Clive Young Convenor Acting Secretary

Scots Language Resource Centre Association Ltd

INDEPENDENT EXAMINERS REPORT

FOR THE YEAR ENDED 31 JANUARY 2026

I report on the accounts of the Scots Language Centre for the year ended 31 January 2026 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:

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)
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Karen Tod ACMA AMCT Signed Dated 25 Craigs Road Edinburgh 15/08/2026 EH12 8EJ

Scots Language Resource Centre Association Ltd

Statement of Financial Activities (Incorporating Income and Expenditure Account) For the Year Ended 31 January 2026

Restricted funds 2026 £ 0 0 0 0	Unrestricted funds 2026 £ 1,659 91,593 15 23	Total funds 2026 £ 1,659 91,593 15 23	Total funds 2025 £ 1,850 90,000 15 61
0	93,290	93,290	91,926
0 0 0 0 0 0 0	47 51,329 450 11,144 14,642 779 3,436	47 51,329 450 11,144 14,642 779 3,436	15 54,785 450 10,043 18,409 8,181 4,878
0	81,828	81,828	96,761
0 0	11,462 0	11,462 0	(4,835) 0
0 0	11,462 81,839	11,462 81,839	(4,835) 86,674
0	93,301	93,301	81,839

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

Scots Language Resource Centre Association Ltd

Balance Sheet As at 31 January 2026

Restricted funds 2026 £ 0 0 0 0	Unrestricted funds 2026 £ 20 1,447 29,343 64,905	Total funds 2026 £ 20 1,447 29,343 64,905	Total funds 2025 £ 20 2,244 0 125,433
0	95,714	95,714	127,697
0	2,414	2,414	45,858
0	93,301	93,301	81,839
0	93,301	93,301	81,839
0	93,301	93,301	81,839
		0 93,301	0 81,839
		93,301	81,839

For the financial year ended 31 January 2026, 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 15/07/2026 and signed on their behalf by:- Michael Hance (Convenor) and Susan Grant (Treasurer)

The notes on pages 10 to 12 form an integral part of these financial statements

Scots Language Resource Centre Association Ltd

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

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.

Scots Language Resource Centre Association Ltd

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

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 Outreach for Early Years Scots Sangs Fur Schools Education Conference 3 PERSONNEL EXPENSES Consultancy Fees Staff Salaries 4 SPECIAL PROJECTS Education Project Outreach for Early Years Scots Sangs Fur Schools Education Conference Projects - Other 5 OTHER EXPENSES Advertising/Public Relations Computer Software/Hardware Entertainment Hire of Meeting Rooms Insurance Legal Fees Office Stationery Other Costs Postage and Carriage Subsistence Travel 6 DEBTORS HMRC Employment Allowance VAT	2026 £ 91,593 0 0 0 0 91,593 2026 £ 37,889 13,440 51,329 2026 £ 238 541 0 0 0 779 2026 £ 0 1,756 45 67 699 0 40 152 419 0 259 3,436 2026 £ 624 823 1,447	2025 £ 90,000 0 0 0 0
		90,000
		2025 £ 40,506 14,278
		54,785
		2025 £ 3,123 4,530 328 0 200
		8,181
		2025 £ 0 1,731 120 153 782 500 15 375 168 9 1,026
		4,878
		2025 £ 1,570 674
		2,244

Scots Language Resource Centre Association Ltd

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

7 ACCRUED INCOME Scottish Government Grant 8 CREDITORS - Amounts falling due within one year Trade Creditors Other Creditors Accruals and Deferred Income	2026 £ 29,343 29,343 2026 £ 1,514 0 900 2,414	2025 £ 0
		0
		2025 £ 3,626 15,000 27,232
		45,858

9 STAFF COSTS AND NUMBERS

During the year, the charity had one employee (2025 - one)

10 TRUSTEES' REMUNERATION

During the financial year, two trustees were paid remuneration for services provided. They were, as follows: Susan Grant £16,265.03 (2025 - £13,950.03) and Michael Hance £940.30 (2025 - Nil).

These payments were made in accordance with the organisations' constitution.