HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 We rnel th the Registiar Gerb8ra aThl SenKx represenÈtNes th8 NRS in May 2025 to ra CLvKem5 regardTrJ th8 proliferationand of Con?rC9l hJrnanl marri¥ provdÈrs not anachÈd to bodies We creaied 2 of mentors to SUPPOrt [Funeral 2nd WethJrwJ TraDees w¥J renthved (r 1 the Scottith Ugnlori Nolwork enhan the opportunibes Merknr derrent 2nd ensure actI li our Meniori•g pwramrnes. We continued 10 rawew our attendaF at Weddiwshows aCrS ce.nryy lo ensure ttwl weare etfettvety represented in all are35. We reasBd our $thiai Tnedia ClrI sethtyj Qut $t aCL¢e piattgrm opportLnits6S We inlrodural a new Cdebr3nt has been di51ritrArted ul3 thrrAVhrt year and %ill be 8 ffonlhly publication in Ihe fJ)ming year. Humanmlg Magazl Ir 2025. aui rnagazine QWTinwd to nfottn at¥J wgage Lwr WMbers. 1¥)veriry key issUF5 shoping humanist 3dVCacY in ScotLgnd Rattrr than Ihe usual iwes. pubSshal Cjne. suwrfner i4ue In June 2D25. The ¥vinler Issue cancdled dtse lo our coMnICal5 manaw bel M Erny kave frn September until J8nDary, and our palernily cover freela?cer Hilary Milchdl only wn9 one day a we a prKty to cover media The Sknmmer Issue Ix)veted the SucsSIu1 stage one fora5S51ed dw'ng at H(Ay[(K. a'eat.red a 5peaal on twenty years of12gal humanist weddin9$ In Scotnd, arboet fr¢Mm ¢elebwcs a bmell ol pwress. There was8lso 8 camp8iyrr-penned aibcae looking back c 25 ygars since tre re of 28. Member Groups HuTnanrsl SmÈty Scdbrd has aGvÈ k>c81 Wiember 9p$ In Edinbuwh. Dundee, Frfe. Pordet5 and GlasgDW. Betw Ifem they h3Ve orgsntsed mortr Itn ewjhly meebftgs over ¢tyJrs• Of1 year. Eb 9Jp is mn by an cg8ntsing leam of lo1 w unleers, supwrted by wrCornnity Erwnnt Manager. Who (xsani5es quarterlyonlinerneetings )r k)cal group o'ganiset5 to yel together. share Klea& and offer peer sup1. Book Group T book group meetsquanerty wline and is open Ioaii ar gJPkKrts. tt is faciffakd by a learn of niters. E¢0-hUmalSts Ec(PhUfflan1& recogn the ittP3cI of hUT titsOn the Eath's resr a-hapn a"espcn5ib e apw03ch for present and future generals. The Suc4ety continu85 lo be an aGirye pariof Slop Cl mats chaL cOlI1Q has been present at a number ofewents thrrt 2025 r¥essuriTrJ mre urgeffl xtion on dIMate¢tnge aloroside a number of crtr third secaor organÉaions Cham Humanlsm Abortion Ri9ht5 Atlerlhe succèssknl passage of the Abbtin SeThices Isgte l£S5zOnes} Iscthdl &ll in SthMmeT 2024. Signleant pul from Hurnaryi51 ScolkTrJ. 2025 has been busyygar for 0rreprOJdIYe W9 An expert yroup on decriminalisa1 Orabort vras f(wmed in 2023folkMr¥J an open tter cTrsgned by Humanist SOcty and clhers. We worked with other kealtrcare and equal les 5takekvJdet5 10 infLVrn ad thse expBrt group. whith pu19beLI a report on 14 Pthmber 2025 tyjwiniro the for thurninalisatKn. Ip Ocwber 2025 we e ofthe founding groo lo Lei's Change the Ac( a spearheade(I by our colleagues al Eryendv to s5 [de(Y1natK)n ol atlon a1 3 heaKh-ba5ed Iraw(xk for ax)ttion G¥e. W8 also conb.nue ioadvo¢aie fty the nsed for rdkgtAe a"4 sligm&fr post-2088k aborti7 care 8c¢tssacross ScotLgnd. cluding hearing from Lucy Grieve of Ba(* Oft ScoUaThl aThd Rath1 BPAS at our 2025 Festival. A5¥i$tsd Trn9 HJmanv&i Swety Scriiqrd pL3yedan ini6gral rrle ¥fos$ 2025 in J179 ¢anyw ro legalse 8s8lSted dying to Ihe fitBI stsge of partiamentary suutyny. e It uttirnatelyfell in eaty 2026
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 We rnustered Str ad (zmpawjns Verage Jr¥j the SU(1u1 512ge vots on 13 May 2025. Icludin9 TV ar radioarpeaia7ces aJr CEO FraSer5-.herfsnd. We ¥ a ¥1e pSerte on the day ol the trote a achieved iho aim offflèking an Inthliblo aSSwa been humaTrtsm th& wsh lor a$sted tyiry In Sc0'Ja throu9h the ¥vide circulalK)n of FesS phoraphS. Atross Ihe m81&r ortr year. WèTrhrked bato th oJftt4wuBs at Fnends ai th8 End. Drity In D. the offi¢6 of Liam McAthJr MSP lo Convince wa¥erilg iawmake.We ¥9) wwisheé many 5mIes01 OLW own celebrams and Stsff members ¥Yho had lost favily merrbers trEm$eF5 terrnraty il. hh1h need ts change We dso pr0Ced IParl tter lemplales th31 petsonaliJ aThJ sent IhTrtsands ofbme$ lo MSPS by oursupwrters hpjhIJhting th8 ne8d for charye. Rellgigus Ob5pvvance We have catryaiwed k)r an e1 tOCOmPdlsrry reIvJffjob5e1v lor rnany years and parfnership Together (Scotth Mli3nce lor Children's RkJh151 to hokl he knttsh goverprnent to act in rts cgmmitmentto incorporating the United Nat5 ConVe[th on the RwJht5 ofthe Chld IUNCRCI and dres[j this inrA)rnpatibility. Al the startol 2025 we submiited wr r8sFY ro a c(ffisl3Ik on Ihe prcpos8d thiktsn wIraal from Religiou8 Education) Iscollandl 8111. %vhich s(wht'.ogive rvJM to opt into txrt rrJtfArt of relIgS observan. In September. we gave ell on the &ll to the Equal tes. Human Rghls arKI CMI ju$b Q)mrnrttee In Ihe Scott6h Frfiarrenl. And al Stage5 2 arKI 3 01 the &ll w(Mxss. we ¥¥orked wirh Supwxti¥e MSPS i)nneents to ensure ttuman ryh COmP81ibil. 8nd address ctr)¢err6 atKMrt ts irKau>vity Of¥)1$ tOrK in xhcK)18. In Spi of ours and Olh¥s sJbmisss lh8 tll was tskw fomard iwov8menl. ultsmalely passing a st899 ihre8 v£le 17 February 2D26. Across 2025 catnpavJned IirdestD hhIht the wb'em5 in he knll whth. a5 we {nIed out. fa'ls to tn8el thp goverTrrnenl'soY4n CommitentS to 1nc(xwralg the UtKRC aw. Ojr WQTk on trys front irEd a wll published In N¢vember2025 ahead ofthe one e shye¢ thal thirts ¢fScots supr dependent RO opl-ou.. rvJhls chddren. ITr Augusl 20 we reaSed Lxjr dmark publication nDtteaclNrw. Ths lestTh(xry frixn tnany pupil5, parentslcaTrrs, lexhet5 IDdicatiry Ihal rdwiou5 Yb51-g tInUeS iohappen u[erth9 gue of religKws cbservan¢e in nw.derominaliorwl schodswtsss S¢odarKI We atso produ¢ IPad kier tempL8ks thai V4ere Fersonised and sent lthjsars of".imes to MSPS by wr$upr$ highlighting the newl change. We also (x)ntinue toadw(rate fthe rek4acemerrt ol Relwjs ObseanWIth an inGlU5p TThe Refiecbi)n m(xlel in MOnthminaThal schools il Scola convwsion Pw¢i¢es ConversK)n praCte&, often r8ferred to a5"tx¥Ners tlwapy". ahatlu1 inlervenliDTr5 that sepk to tharvJe orsuppress an didUa,5 sexual entaliOn (w gerterKJentity. Whilethesp rnal W in SOA- land. IeWdety wndemned, ii¢luding by the majwty uf rdigths ¢omrwnilies. FL410ry delays in imFAernentalKm of a W0seI (x)qvwsion prliCeS trill by tre SNP government. we wntnued lo adVote for Ch98 Itrough cQtnMunIvJs. tpaWn5. arvj eve-ts Ir Juye 2025 Fublished an IntervYa¥v vrilh Maggie Chapman MSP about the need to end converSK)n in scot[1. In No%ethr 2025. al ourFestival ol Humanism, Y hosted 8 paiel wirh Jotd8n Daly 0[Ti for IndJsive F¢tIO* and Cary8wwer Brian Dempseywhich ewh8sised conD8clions belween mophObia3rTry lh$ IAne of the Sedion 28 repeal c11rn8te d hostility to Ir8ns pewl8 that has conrribJled lo Lhe mothbaliry of lheleg.slatfj. Falr Scho& Votes Whik 2025 w¥s a Year ll-.ense Ic¢us tr) ourwoth 10 ietcmi l9J5 observ a-. Su)tbsh scws. we ¢J)nlinue lo wsh for rnore local autnorilies lo rewe YOtir ritS from retgous represen'Atives twr edcal)n committees. In June. Fakirk becane the 11th council toThake thisiwxtanl dge. As a resuttofouriztnpa gniw. overone third ol no%v Iwe In hJ¢al aut1e$ with fair school votes.
HUMANIST SOCIETY SCOTLAND
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Envlronfflernt and Cllmate Ctsis
W8 ¢onbnu$ lo as ¥ Thrnb81 01 Slop Cknmaie Char6 S¢thd io seek Ur1 equrtaNg sdubons to thedimate
cris. Our Community Engaggmenl regu4¥ coal1 rneebrgsover202S and fed Into acbons and
8cINilies connected lo-.his rarnpaEn. IlUding the SCCS mas5 cl rnate kjbtyon 18 Septernber 2025 We inteIeWed SCCS
Coalition Manager Becky Kenlon-Lake atxMJlthe kA)by a1 of Ihis dale
F8¥tiv¥l tsf Humanism 2025
r 2025 Festival of HUrnanrn. al the IaUtUl Cwon Fkjtel in Satuthy 8 Novernber, broughlt(¥Jelheran
spiring rarge of Voices w(xking brewalty. ueatNity, and wal drJe in &ard twond.
TTrp IlIVal includpd aseSSK>n kKkiry bad( Sethn 28 nSelln9 (Xmnparis ivith 14xlay slandst4)p for LGBT+
ii¢lusiYe •dJ¢aiion. WIVI W s¢hoLw and a(Mst an D8ftw ¥ftl Jordan Day. ctrftyJnder ofTimo for InclusN•
Education.
Tv4)re was ihen a ialk tnd p8rt0ffwctrtra8 sess•)n diwo18 (hange and c(mnItyVl viith Shgufta AffiwarfrTrm
Women on Wheen arlist and rfOrmer Hazd Darwm Cknenls.
As an Organisatn ¥ continue loadvte lorthe nd for rlaea slgma4fee ws1-20-week abortK)n rare access
8cro8s S¢ou8nd. In 0MxI panel we heaTdrNkn Lucy Grieve af88dL Ofl Scold R8thad CTke BPAS about th8
n••d to bring th•s• chan9•s boL
ID rfal panel we heard abwt the rebtswip beh%en humarmyn rxEty. Ferftyrrwnces and diswsswts from
humanist poets L(head andsean LK)nadh.
We Ihen hekl a 0r0¢ 2026 ele(awJi husiirKJ$. Trt hus".ifw> pand leatud Patiick Aame MSP- Swllish Green
ndidate for GiasgJw Regi. P&1 SweBn8y MSP- liSh Lthr EatalE GQAsgDw Ea51ethuu5e and Springbum.
Clk Lloyd MeTrrflle- SNP Candare trAngUS th and saesh Guhane MSP- Smltish ConseNati¥e ar Unionist
C3ndidate for G aswwAnnie51and The L b ¥¥ere unase to Se a candat£. Ju.. wpre Invited.
Financlal revlew
Trye financial results for the yearare ID the atta(1 Statem1 of Acbvities. A def1 Df £69.48612024-
deficit of£42.1671 èrwduMg year. Total asSetsed fww8ro ai 311)e(mtr2025 re£354.331 12024-
£423.8171.
The decline in dÈmaThtfor wp(klirw CertnS w during %)25 is expedeo Its
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Reserve5 Fdlcy Tw unr$s'.rKl8d 98neral lund rgyesents unres'lictsd 8r Is av818b for use 81 the isuetioD of the Trustees n fUrthanCe o clwrii3blei4)iecb. The TrusleeE airn to SufficTrt reserve5 to". -EnSU the Society can (perdle a sDU foJtirvJ arKI IWu)nsider reserve5 equivalent b al ast 6 mnths of exppndlj1pa[e apNupnalp lor th15 pufkK)se. - Re¥1 to an Unforese prDrity such as a SnI dwelopwrin 8 carnpagn wea Ihe Sooety to Iwn¢h a publ canpavJn or rnake legal challenge5. . Be ab to CA)ntinue the S¢ty.5 %York duriry a ternwiary (knp in Inccjme due to an unf(Yeseen event. 5uth as a pandem Al the end Of year lolal rES43rves avu1ed lo £354.331 owwh all ware farurre3tricted wrpD5e& Strncture, govemance and rnanawent c9Ming document TTr2 charity is Coniroiied by its govemwill &J)jnl. a dd oiirust. cx)nsbbMesa limrted ¢rxnpany. limiiea by 9uaraniee. ss defined by the cornpans Act ?6. table cjmpany was incnrrKthed 23 December 2011 11 commenttd sc1rlie¥ on 1 Ju¥ry 2012. A rTrWM revBpd EEI appwjvwj by vra SPFCkil rB8olutim al the AGM on the 23rd otJJne 2025. Recruitment and appoinlment ofnewTrnstees T Tyusiees who rnan¥9e tr Soctty ¥e ac noted witrin Ihe relemce and aJministrab%t detads. IheTrusiee5 are appoinled Ir awordance with Ihe kmis of the MerFxKandum a1 ArtdesofASsw8iw. Tre rn8xim nuntrr of Twslees shall be IfHneen Wilh IIE minimum sel by the 3rtKs as three.
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The TSlee8, who are aso Ihe dwBctor5 fur puwkK)5eoILvary aryj ser1 durirvJ Ihe year arKI up to th8 dal8 of $19natyFeof the stemwit$ ieie' Jennrfer Buchan- Co Char John Paul Fitzpatrick. Co Chair Clare Haywar F'aser Rjss 12in Whitel?H- Wpoinled 23 Jure 2025 Chris L8ws- apponted 28 Octcthr 2025 Dorril Prilchard- apwinled 28 1)clDber 2025. rwrEd r8 Juty 2026 Gordon Agrw- [19 20 June 2025 ja[e5 ChaltTrpt3- 20 June 2025 T(Miy Khan- resigned 19 August I25 Patrick l¢ClIn¢hey- rEsignec 19 20 Joanne Streeter- 16 Drnber20 Cornpany Spcretary arKI Chb7tExeGuliYe Offirer Fraser sUtrtand. rwned 10 April 2026 Company Registered Number SC413697 Ch8rfty RÈglstsr8d Nwnb•r SC026S70 Reglsigrod Qlllc* 3 Ca511e CoJri Carnegie Camw5 Dunfermline KY11 8PB PO BDX 28866 Edinburgh EH1d 9EA Ind8p•ndént Exwnlnérs Tty)mson CwpwAccounlanis 3 Casve CoJrt earre.oie Camw DJnfermline F.le KY118PB Bankors TTre C(F(yeiati¥e Bank P.0. 6ox 48 l Ballty)n sireet Manchester M60 4EP Solicitors Lindsays LLP CaledonK4n Excharye 19A Canniry Street Edinburgh EH3 8HE
HUMANIST SOCIETY SCOTLAND
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
ADDENDUM: 8oard and Managernent post-2025
Fvascr SU10nd stocd dcrkn) as E0 on 10 Apil 2026. JgwinQ atiwfited ts Intenm CEO on 4 2026 on a 0 6
FTE. ternpcrary ba5..I1e the iM)atd f(ru5ed wtuitrrenl ofa CEO Tru51¥5 have na9MnI
arrgemEntS and 3dditi(mal board over$4ght In Pla to mavge IT0n risk and svppm c
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HUIAANIST SOCIEfY SCOTLAND I r8Wrton IhB finaal slalerneTrtsofth8 Chatity fortheYeareed 31 2025. lch are sel out on we5 10 to 20. Rosptdlvtr re$porbbIlItIP$ olTm$tets and èxarnintr T Chanty's Trustees, are al$0 diieeitys of Hum8Thsi s(ty Scout fN Ihe purposes of Company b.w. a iesporrible for the preparntson oflh6 Inan¢&¥ slatements In 0rdj¢¢ tems oflh$ Chanls Trustee Irveshents (Scolandl Act Xl)5 Ind Ihe Charitses Ac&wnt5 {SCd} ReguL4tions The Trustee5 consider thar the audit r8quirernèDI of Regulabon 1011Xèi lo Icl oflhe 21K6 AccThJnts ReguL4tKJns (k)es notappty 11 Is my resKx)n¥bility 10 examine the financial StaterrlS a5 required urxlerse(kn 4411Mclof the AciarKI to slate whelher rtLr matt5 have comè 10 my atten1n. Basi5 of independent exarninefs Statement My ex3tninal is out In cOr(lanCe Ythh RegUj04 11 ofthe charrtS AccovnlslScotLandl Regulalian5 2m6. An eXainatIon includes a re af the accaunlrg records rfRpt by IhE ch&ty and a coTnpaDson of the firyancial slaletnents prÈsenied Ihrjse records. It also 1rdLClser3btin of iterns ar dtsdrjsuies in rhe firkqncal stslements, and seekiro explanalws Ir(Mn VE Iruslees C<MmIr0 arty wch Matte The p'ocwIu undertaken do not proVe all the eVce thal would be requir in afil atKI expressan audl owTMon on Ihe view given ty the financial s-aleryknts. Indpendent ex3minee$ $tatemen¢ In (J)nnection with rny eXanal, mall¥ has my altertl lal which 9ves ie8$tr78b* CaLÉe io believe th81 F) 8ny material reswttt io keep acUntI recryds 8tt<rfdance wikn 3eoon44(11 lal oltre 200J hct and Re9ulJtion 4 rlthc 2006 Accwnls Regulabons. and io prewre fnan¢ial rectyds wilh Re9ul8tyon 8ef ihe 2(K)6 Accounts ftegub1Ks.. have not en t0[ Ibl to whth. in my opinian. attontKJn shoukl tlrayn in ordw tognablB a [urlDrEtanding dtho financ1 statements to be red. Fiona Haro Thornson Cowr 22 Staff(Kd Street Edinburgh EH3 7BO Dated". 3 Au3U5t 2026
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 DECEM8ER 2025 Unro8th¢tod UnrOStyi¢t•d fund5 funds 2025 2024 In¢gmo from". Donations and legacEs Charlats ¥tyvibes Investments 376.826 É3.617 19.143 409.524 38.862 21.922 Total inroffle 459.588 470.308 Expenditurè on.. chantab bvthos 529.012 512.475 T•tsi •xpnthtur• 529.072 512.475 Net expenthture and movementln lunds 169.4861 142.1671 ReconGlllalorb of fvnd5'. Fund balarfes ai 1 January 2025 423.817 485.984 Fund balanc * 31 Dtcomtr 2025 39.331 423.817 Tre $121ementeffInaa1 a¢tivitie$ Inckjdes all gains ktsses in the ytr8r. 1 irMe and experlure dtriyé ficym nTrUIn0 a¢tMIs. 10-
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Flxed assels Tangible assets 11 2.849 11,260 Cutt•rrt a88•ts Debtors Cash ai barlt and wr har 12 13.463 379.746 15.953 436264 YJ3.229 452.217 Croditorn." amots18111ng wilhin ono year 13 141.7471 139.6601 Nel current assets 351.482 412.&fj7 Total assets less current liabilits 3Y,331 423.817 Incgmp fund5 UnrestriÈd funds 354.331 423.817 354.331 423.817 Te cornp3ny entplled to the exerrptk?n Irom IheaLIit rewiremerncraIned hi 5eLiDn 477 oltrE CompanE5 Act 20(. for the year ended 31 December 2025. The direGloi £Kkn(e95 reS5111b5 frJr(lP1yVj ith requirEtnBTrts of Ihe CDmwnYdsAGt 2006wth resp8Ctto accournin9 rVr0$ antt Ihe preparab"ty) ofSrw¢i¥ Slatts. T mmbws h¥va not r8ouired the c¢mwy h) coiain ¥n audit of its fina81 stsl8nts for ywin Ql$bon in 3Ccordanwith seclK)n 476. Trtse finarb>al statements have W prepa¢d in lYdance ilh the wov6iOf$8pE4 to ¢pare$ subFct to the small ¢panIeS r8gin. The finanGEI 5tsterrEnts we apwoved by OTru5teeson 3 August 2026 MSJ 8uch Tru5teo J Fit4)akn* Trustse Company rtryi$tvation numb0rSC413697
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 AtIng pol185 Charity inlormBtiD HJm¥niSt Swieli Isa tKi¥ate corryany lwrm1 by arele irwporaled In Scotbnd. The regTel office is 3 Castk Cryjrt. Carrwe Catnws. c[rferlIne. KY11 8P8. 1.1 Basi? of prepara¢ion Tho financial s".aiomBnts ifb a(rdaThts7Ih Ihè Chariwg and Artic of Asso(xaiK)n. CtharilS TntstBÈ iThvesknni l&iiandlAtl 2005. IhÈ chare$ Attt)unts Is¢) RegutIOS 2006 la5 atDendedl. the curyngACl 201b. FRS 102-TIB FI[1 Rptg Sard ap11rab in lie UK and RepU1C ol IreLand" I"FRS 102-1 ar tre chareS SORP"Accountiry ard Report ng by Chariles.. Stalement of Rernmmended PraCte a[3b toiharibes theIraccnts a(X0rdan ith lye FitHncHI Rpp(Ktn9 Standard appliGle ID the UK RewbhG of Ireknd IFRS 1021. leffBctive 1 January 20191. The Charrty É 8 Publ Wefrt Enbty as defired by FRS 102. The Charty has taken afvantage ofthe provisions in Ihe SORPfor chathe5 notto [rya a ernent ol Cash Fk>ws. The finarKial siaiements aro prepared n SWI. is ts functAal ()Jnewol the Charity. MMst8ry aMnIg in thesefinanciql stsiement5 rouThled to kne nearest r. Thp finanrial s"aknme.nl4 Iwvp. been uryjprihp. ¢Thl fm?1¥ Ihp ar.rA)iJnliry adoplpd are set oul bekw. 1.2 Goln9 cO•M The SocEly s ID a Slrow PDS1lion and cash Is N)t a tsJrMt problem or a fOseea1t issu& vAth <xJrreni budget pk7ns. Tru5tse5 Eonb"nUB ID kew c058 c{Mlderatin of Manage[1 aEV)uiis and cash fhjws have a g( expect Ihai IhÈ Charity has adequa re5 to {nrNIe in Mal extsiertÈ for IhÈ nÈxl 12 mnihs. They ¢onli'iue belitre Ihe goiro wrtem bass ¢f ¥¢c(MJniiTh3 •pprop1e il preparing the statements There are no malepK41 ntie5 ab. thp charity's ath Ityt0atinUe as a concem. 1.3 Chariiable funds UDrestri¢ied fJnds afe avwlatle fcrf use at of the TILsiees In furtherarte oftheir tharitsbÈ cbiectNe Re5trthd fund5 sul'ectto S1¢)S by dorxws 0[gr{S a5 to howthpy rTW b2 used. The wtposes 3nd uses oflhe restrit£d fwK15 are 5elout in test0 Ihp faal STatunents. E0WrnenI funds are to Spea ty thnrms thatthe caprtal fflust be MnIaled by the Charity. 1.4 In¢omÈ Incorne is iecognised when Charity ts legally entiW to li anrf performar rtionS have been rrec amounts be measured reliabty. a1 fl Is pr)abthal1nrAXe il be ed. Cath dwaiitr7$ a re¢(ywised on re¢ept. Otheriknakni$ We re¢yised trt Charity has been notfied ofthe donton. unless t)di5 re4uwé oltre aminL Incowe tax retheRLle In rekgtion to donakns under fyft or of covenani is rec(wi al DrneolIhe<knaih. Le9a(aes are re¢¢gnised on re¢wN c Olherww If Charity has nobfied of an impendin9 di#nbution, the amount 15 known. rffwpt Is expected. tfthe amount is nrA kntThn. Wcy istreatrl as a contingent 8sset. 12-
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting pol•e$ Icontinuedl .5 Expernditure Ixpendilure Is r&ognised 1Ce1here 15a legal or(ThstTwXwe oblvJabonto tratthecA)nomic benefrttoa third party, rt 1$ wth¥bl& thai a ItanSfrofrth bènafiis ba required ifi str1ty8ffI. tho amounl of tnè obiKJaiion Can t meagjred lyblY. EXpFndltu i¥ das5ifpU by xtyvity. Ttrp (x xvtyare tn P01t1&P ofdirertwsts at¥J 5hare(I rosls. including suptx)rt(x)sts involved in urKlprtaking eath thty. Dve( a)5ts at1[xrtab to a athvity are allocated direciiy 10 that admty. Shaw costs Ctri)Jte to mNe than one iVity 8nd ?uprotf>)sis vJhK è¢ not allribblabk to ¥ a¢tM'.y ar& apr)liwthJ betw Ilw iviJ&s omsisiwl vJlh lie useof r8sourc8 Central stsff costs are akncated on the baS of'Lime spent. a1 de[ye¢ja charges are alkncated on pOrtn c>fthe assw.'s use. I[rÈt0vÈrdb VAT L thèr¢ lo the &aiwNÈnioI Financ81 ts an exptnsÈ. Wherp a)sts rannol be ditpcuy auritxj11 to particulaT heaJing5 they have ts all(Ad lo actiYitEs un a basls nsisteni Wilh the ¢frtsour¢es. ChaTtithle activitics costs inclLxos co3ts inrr0d dircdly in rting the th1cct5 of thc tharity. induding supwrt CDs15 wvernarKe ct>sts 3pwrtsoned tri clBritable athilie5 and supwrt costs Incutred In 5UPWrt of direct eXpditre. Governan c05E a catewrywitrin msts. are fx)5ts al1ribu1ab to Cornplian wrfh the chariiys mnstitutional 3nd statuloty reryirewls. 1.6 Tangib fixed assets Tangibk Iixed assets ¥e inth.aty rrasured at cast and Subsewentymered at tast Dr valuabon, net ol depreciAlirA) 3nd any 1fflpa1r losses. Depreaalx)n is recognised so a5 to te oif IF >51 or ¥alLP1 of a5se15 s5 their redUal values i)ver their useful INes on the folkMry ba. FLtS a1 fittkigs Computers 25% Strap3ht 25% Strapjht The pin or loss arisiry cffl the disrN)sal ofan asset iSdetemti as thed1fferef befv£n sale proceeds and Ihe arryw value ol the asset. is in sta1erwoffi¢ia activ5. 1.7 Impawrnerrt off1 assets Al each reportkig end dale,'the cwty'evws theurrwty ayounts ol tstsibka$5ets io d&lemil wtrethertrere 15 any krydicatn that OSe assets ha¥e suffered ImrrIrI kns5. If any such eSts. the recoverab amount of the asset Is e81imated Ni ¢Nder IDdetemiine the exkni ofthe impaimitrrt 8$ Irf anyj. 1.8 Cash cash equivaler Cash and cash yivalents Ir1 cash In hBrwJ. dppLw15 alrall bar5. olhBi shc¥t-tsrm liqu Investtnwts wrth ongnal maknrities of mrthor kn. and bank averdrafts. Bank overdrdfts are shovm 1th1 boffowrys In current liabilibp5. 13-
HUMANIST SOCIETY SCOTLAND
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS IcopillNUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting pol•e$
Icontinuedl
.9 Financial StrUMenta
The Charty has elected to aptty the provi of SeclK)n 11'Basic Finawxal InslnNTrpnts' and Secbon 12'01her
Financial Instrunnts l¥su8s' of FRS 102 10 1 of ts insirumiis.
Finanrial 1nstsurnen3re rwised ID the Chantrfs baL4rKEsheelth Ihe Chty becomes pBty lothe ry>nlwtual
prOVEn$ vf the Insttument
Financk31 assetS8nd habdit$8re offset. VAh the kYeser finaal $tents. when there Is a
IallY f)nfoi(88tle nght io $81 off ih? re¢¢gnÉed w)WntSa there 1$ an Intantiw lo selU$ a nel bas or io
e asset and settle the Iiablty 5¥nuttaneously.
B4$1¢ fin4n¢lal ass•ts
Ba5financal assets. itKIL¥Je dobt(Ys Lash ban% balance5. are Inthally [rSU[ed at transXtvJD price
Including Iransactitr) c5 and are sut6eouenL'ycarried ai apKitsed Cosi tre effectwe InieEsi meiTrthY unless
e arraryemvt $tUteS8 filanong twsacliw. tre transactw is nEaSU at wesen". value ofthe
future ripts discwnted ata fflarket rdie of interEsL FinarKHI assets uassthed asrVabwrfhin one yearare not
arnorlsed.
Ba$1¢ fin•n¢41 thalJilies
88$financdl lbil1•S. Ir¢ivJing Cred$ ard ba k)an$ aT& initially r9O)9Ths at Irarsaction unlass tho
arrawement cwstitutesa finanuro the dÈJi Instrum1 measured at the present vue oflhe
fvture poyrrwtsdis
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 kn¢om¢ from *JtyBtsons and1¢gXi¢S Unr¢¥trcted hjnds UnrestrictEd funds 2024 2025 DonathJwaTrJ g•ls Membwship fges t.2.739 314.087 65.5 344.019 376.826 409.524 ChaitablEadivibe5 202S Cerernony RegistratTr dues Annual COnferer and 62,065 33.495 5.367 63,617 38.862 knvestments 2025 2024 Interest receNatMe 19.143 21.922 15-
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Ch•rlablg 8¢tiviti¢s COthTrwJni11tin a Membernhlp bli¢ •ffoifS events Total 2025 2025 2025 Slaff Costs letnbership exTrns95 CelÈbranl managÈmrt Annual Confererte PoIY & £dmpaffjn expense5 Humanile 103.645 420 35.IK)S 6.7 77 40,637 221.347 8.&6 35.Tr)S 12,452 40.890 10.429 24.20S 15.742 5,702 40890 10,429 1,SOI Prcthoticfj and adv*tisino Area OfficeTS 15.742 184.134 118087 66.175 368.396 SharÈ ol $uppM cosi$ Isee rnièfjl Share 019)vernan tlS Isee nole6} .743 14.107 8410 4610 42,280 141.433 19.243 288.984 131 107 108,981 529.072 16-
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Chaitable activities Icontinuedl CoffrfrMJnicatiCn & hlefflbBrship Total 2024 2024 2024 2024 StafF Costs MÈfflbÈtship tx(se$ Celebrant Thanagement Annuèl COnferee 97205 75182 36,849 9,002 9.Z3fj 9.387 21.141 21.141 7,09ts Policy &campa¥n exper Humeni18 Pr(ti adtiSIng Area offi[5 25649 25.649 16.515 21.919 20.546 16,545 19.362 Z557 158.639 103388 69,494 331.521 Share of5UPPLYt rJJsls Isee rwjte 61 Share ol W¥ernan Gosts IS nDle61 YJ.45S 13.534 9120 3250 55,307 247 183.923 17.031 271.669 115758 125,048 512.4T5 Support Gosts 2025$upport¢Osts GoY•man¢e 2ffd4 Staff fA>Sts Deprecialion Yenlal.i J tilrties & olhersupport u>sts Independeni Ex8min 743 8410 14.039 1tsq.782 8.41D 99.4 9.120 13.534 113.030 9.120 42280 422 55,307 4.610 4.61D 3.2 Legal ¥nd wofession Tru5tees' expen 247 247 141433 19.243 160.676 163.9 17.031 180.954 All rA>sts are all1ted a dire[* basi5. Govemarte ¢osls indLths paenI$¥1£4.6lo t¥ irK1wl8nI &Xw¥n•t 188s12ff24. £3.2501. 17-
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Not rrK4vfym¢nt funds 2025 2024 Th¢ net movem¢ntin furtd$ 1$ ¥tstod after thary1rryllutéJI". Fees payable foT tre itepljI exarnlr Dfthe thariWsthar¥ial 5taiprnen15 4,610 8,410 Depreualion of langtle fwed assets 9.120 Tru$ts•s In Ihe capaaty o. wlxk undFrtaken ihB (8ritaL4È knties of the S(KiFty ttU5tses wetE rerDbJr8ed expEnse$ of £1.45912024.' £5.0711 dunr9 the year. Tstee5 also [Ned £74212ff24" nil) bywdyoffees setvices. TYuste8s' r1ve¢ reMerat ol£W fty the y0areI$ll 31 Dgcefttsi W2512024- £Dill. Emploype The era9a rn¢MINy olpffK4ty8es durirKJ year 3$" 2025 2024 Mumb•r Humanist activit$ 10 10 Employmsnt¢¢ts 2025 21n4 Wages and Salares kil 88curily Costs 0lhwpensn costs 292.044 18,318 15.7bT 286.014 21.474 14,77 326.129 322.266 Dunng the financkql year key managemerf r¢winel of the charity nsisted ol Ihe Irusiees 8nd the chiel exernlive. The lotsl oyee benefits Induding Empk)yefs Natiorol Insurance and Pwsion Costs ol the key managerneFrtpewnnel in the year were£72.133 12(Y24.. £6B.l k The rxjrnberof employeeswhose an1 remuneralion Wd5 nK)re than E60.(KK> is as 2025 2024 Nurnbpr Number 60.001 to 70,(NIO 10 Taxatio The tharity 1$ &XOW fremtsXa1H bBCaU* 811 rts mty)me tsapk4wJf¢r diarit8bl& pwwses. 18-
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 T•ngiblg fixed Computi T47tal ffttiryS cost Al l JaNary 2025 57.116 At 31 OFL8@T2(r25 454 57.11 DoprKialion and 1mpaifflI Al 1 J8rn8ry 2025 Deprets91ion th8rged in tsyear 454 45,405 8,410 45.859 8.410 At 31 Oecptrkner2(r25 454 53,815 54.269 Carng amowt At 31 De¢erré)w 21Y25 2.849 2.849 Al 31 Oeceffber2024 11,2eO 11.260 12 DEbt¢ws 2025 2024 Arnonts falling due ye¥. Tiade debtors Prep£yments and accnjed itKX)m 8.759 4.724 9.467 13.463 15.953 13 Credltor5'. amounts falllngduewithin one year 2025 2024 Otrer lax¥lN)n and soc491 jrity Tiade ¢WYii¢rs Othercredittys Ac(yuals and deferr irOrne 6.OY2 3203 12T5 31.177 8.072 20.040 TJ5 10.813 41.747 39.fj60 (XhÉrcrtsditOlS reméntscoop tharye canj attt)e year end of£1.27512024.. £7351 19-
HUMANIST SOCIETY SCOTLAND (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS IcopillNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 14 R•tir$m¢nt bon4fit xhwn•s 2025 2024 DefiThEd contribution ¥¢hcrTh Charye lo profit or Ioss in tO1efitj (¥J7lribul 5L4 15,767 14.778 Tre Clwrily (wal83 a GFJniriwlui tln fo( all qL11(y1 gTDpbyetgs. asseisal are held SePatelY from Ihose ofthe Qrty in an dedenty MinIstered fund. 15 Unr•stri¢tgd fvnd$ These are urestriGted funds are matsrial tothÈ Charitys b¥. motlent in funds ResourGe5 Balanco it 31 Dè¢ombtrr 25 Gen8ral Funds 4ZJ.817 459.586 1529.0721 354.331 ovement funds Rsoyr¢*s Bal•i¢eai 31 Il•c•rnb• Gen Funds 465.984 470.308 1512.4751 423.817
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