Interfaith Scotland Report and Financlal Statements For the Year Ended 31 March 2025 Scottish Charity Number: SC029486
Interfaith Scotland Report and Financial Statements For the Year Ended 31 March 2025 Contents Pages Reference and Administrative infonnation Report of the Trustees Independent Examinerfs Report Statement of Financial Activities Balance Sheet 10 Accounting Polrcies Notes to the Financial Statements 12-15
Interfaith Scotland Reference and Admlnistrative Informatlon Charfty rngistratson number.. SC029486 (Scottish Charity) Prfnclpal oifKe address.. First Floor, Brook Street Business Hub. 117 Brook Street, Glasgow G40 3AP Board of Tn&steos cuent trustees.. Fornr tmstees also s8Ning during the financial year
Interfaith Scotland Trustees Annual Report For the Year Ended 31 March 2025 The members of the Board of Trustees are pleased to present their report and the financial statements for the year ended 31 March 2025. Structure, Govemance and Management Interfaith Scotland is a Scottish Charitable Incorporated Organisation (SCIO) and is governed by its constitution. The organisation acts as an umbrella organisation for groups within the major world faiths and diverse religious traditions, enty-twO local interfaith groups and two educational bodies concemed wrth religious and moral education in a mutti-faith context. It operates across Scotland and provides opportunities for dialogue, networking, and multi-fatth action. Up to eleven members of the Board of Trustees are appointed at the AGM and up to four further members can be co-opted by the Board. The Board of Trustees are sought from the membership of Interfaith Scotland (up to 11) with a further four co-optees appointed for their particular skill sets. The trustees create a strategic and poltcy framework for the organisation, focusing on direction and vision and are ultimately responsible for ensuring that it fulfils its statutory requirements. The Board met regularly over the past financial year and were successful in achieving funding for the year 2024- 2025 based on a detailed work plan with clear outcomes and budget. Objectives and Review of Actlvlties Interfaith Scotland is established to provide a forum for representatives from the major world religions and other individuals and groups to dialogue with one another on matters of religious, national and civic importance, to promote educational activities in connection with interfaith relations, to encourage civic engagement by religious communities and support religious equality. Interfalth engagement events during the year (in person and online) Faces of Falth Exhibition: To continue to Celebrate religious diversity in Scotland the Faces of Faith exhibition was displayed at the Chaplaincy Centre in the Borders General Hospital over a period of almost 3 months. This encouraged the local interfaith group in the Borders to host interfarth engagement events at the Chaplaincy Centre. In person events 2024: We are delighted to report that we have been able to host more in-person events than the immediate post-covid era and are planning to continue to host face-t¢>face events whenever possible, believing that this creates a deeper experience of connection and communty building than on-line events. The majorty of events below were held face to face. 4-Nations Interfaith Event: an online engagement took place for the 4-Nations Interfaith organisations. As the UK Interfaith Network will be closing down the on-going plan is for Interfaith Scotland to be the primary organisers of on-going 4Nations' meetings (April 2024). Courngeous Conversations: with the continuing high-level tensions and devaststion in the Middle East a further 'courageous conversations, were held (in partnership wtth Interfaith Glasgow). A short report on the experience of hosting these difficult dialogues was sent to the Scottish Government (May and September 2024). Refugee Poetry Event: an interfaith poetry event in support of refugees and asylum seekers was held in our Interfaith Scotland Dialogue Centre. The event featured the internationally acclaimed poet Anton Floyd who shared excerpts and stories from his remarkable collection 'Depositions°. Refugees
InterfaFth Scotland Trustees Annual Report (continued> Objectives and Review of Actlvitles (contlnued) and Asylum seekers were among those who shared poetry in their own languages directly from the book (May 2024). Scottish Religious Leaders Forum.. we continue to act as Secretariat for the Scottish Religious Leaders Forum and in May the Forum members were hosted by the Church of Scotland and the meeting had a key focus on the climate crisis (May 20241. Conversatton Café's: a number of conversation café's on diverse topics of religious significance were hosted throughout the year including in the following spaces, Millport, Glasgow, Inverctyde, Dundee and Arran (May, August, September, November 2024) Interfaith Retreat. Holy Isle: another successful interfaith retreat was held on Holy Isle, Arran (May 2024) Interfaith Peace Vlgll: an Interfaith Peace Vigil was hosted in partnership with Moray Interfaith Group. This vigil was held at Pluscarden Abbey in Morayshire (June 2024). Rising Up Together, Scottish Refugee Week event." a creative event was held in the Interfaith Scotland Dialogue Centre in support of Scottish Refugee Week 2024 (June 2024). Networking Semlnars for Local Interfalth Groups: two regional networking seminars for local interfaith groups in the NE and Central belt were held in Morayshire and Glasgow (August 2024). Interfaith Climate Week on Island of lona: Interfaith Scotland ran an Interfaith Climate Retreat on behalf of the lona Community, Isle of lona (September 2024). Addresslng Community Tension Interfaith Round-Table: Interfaith Scotland hosted a round-table event with the Minister for Communities. faith communities and refugees in sponSe to the riots taking place in the summer (September 2024). Commonwealth Heads of Government {CHOGM} Interfaith Services: Interfaith Scotland was delighted to Co-host two interfarth services for the Commonwealth Heads of Government Meeting held in Samoa, Pacific. This was part of our Scotland Abroad Faith Exchange Programme {October 2024). Berlin Senate Inter-Faith Learnlng Exchange: Interfaith Scotland has engaged over 3 years wtth the Berlin Senate and was present at the 2024 learning exchange along with representatives from Beirut, Sarajevo, Rome and Stockholm (September 2024). Interfaith Engagement New Zealand: Interfaith Scotland Director was guest of Honour at the Auckland Interfaith Forum event. This was also part of Our Scotland Abroad Faith Exchange {October 2024). Discover the Power of Servlng Others, Annual Interfalth Lecture: the annual interfaith lecture 2024 was delivered by Charandeep Singh BEM. The lecture was delivered in Dundee and was filmed and posted online for further engagement (November 2024). Scottish Interfaith Week 2024: Discovery A full report of Scottish Interfaith Week 2024 was published (summary below). We developed an exciting programme of events, (around 70 in total), and hosted our first National Interfaith Conference to celebrate 20 years of Scottish Interfaith Week. Faith communities, politicians, local interfaith groups, organisations, schools and chaplaincies notsbly engaged with Scottish Interfaith Week 2024, and these foundational relationships provide us with next steps for building our engagement in the future. An excellent promotional video was created that will be used to garner wider engagement in future SIFW weeks (November 2024).
Interfaith Scotland Trustees Annual Report {continued) Objectives and Review of Actlvltles (continued) Support for Local Interfaith Groups In Scotland Interfaith Scotland is honoured to continue to support local interfatth groups in Scotland and in the timeframe of this report has visited, c¢>hosted and inaugurated new interfaith groups as follows= strathclyde (new), Inverclyde (new), Moray, Glasgow, Dundee, Frfe, Edinburgh, Moray. In addition, IFS has funded a further 12 local interfatth groups to host Scottish Interfaith Week andlor Holocaust Memorial Day events. Faith Communlty Support As part of our on*oing dialogue and engagement work we continue to attend faith communty events sometimes as keynote speakers. community facilitators, or as supporters of their dialogue and engagement. In the timeframe of this report the following communities were visited (Baha'i 3 events)., Buddhist {3 events)- Jewish (4 events)- Sikh (3 events); Christian {5 events).. Hindu (3 events),. Muslim (3 events),- Brahma Kumaris {1 event).. Family Federation for World Peace (1 event), Church of Jesus Chrtst of Latter-Day Saints (1 event). Holocaust Memorial Events January 2025 Regional Holocaust Memorial Event.. this event was held in partnership with Gordonstoun School. Over 300 pupils and 100 guests were in attendan at Gordonstoun school for the memorial with excellent media coverage of the event {25 January 2025). National Holocaust Memorial Day Concert: Co-hosted by IFS and the Royal Conservatoire Scotland with over 250 in attendance, including young musicians from Turin, Nuremberg and Glasgow {28 January 2025). Holocaust Memorial Day small grant fund: an additional 8 regional Holocaust Memorial Day events were funded by our small grant fund. Civlc Engagement and Partnership working Scottish Faiths Actlon for Refugees". we continue to sTrt on the Scottish Faiths Action for Refugees group and attended three meetings in the time frame of this report. Additional refugee support includes hosting awareness events as above. Tackling Hate Crlme In Scotland: we continue to sit on the Hate Crime Strategic Partnership Group and attended 5 meetings in the time frame of this report,. we vigorously support the Hate Crime Awareness Campaign through social media," and we attended and spoke at Police Scotland community meetings in the aftermath of the summer riots. Scottish Government Falth and Belief Group." we sit on the SG Faith and Belief Group and diligently share relevant information widely wtth faith communities through social media, email, and our 6-weekFy e-newsletter. Partnership working: we regularty work in partnership with organisations to build collaborative understanding or to co-host events together. Partnership engagement has included Police Scotland. BBC Scotland, Scottish Faiths Action for Refugees, Scottish Refugee Council, Scottish Government Hate Crime Partnership, the Scottish Government FaFth and Belief Group, The Interfaith Climate Justice Network (Scotland) as Chair of the group, Generations working together, The Holocaust Memorial Day Trust, various local authorities, local interfaith groups and faith communities.
Interfaith Scotland Trustees Annual Report (continued) Objectlves and Review of A¢tivities (continued) nterfaith, Human Rlghts, and Equalitiès Educatlon, Trainlng and Engagement, Interfalth Educatlon in Schools Interfatth Scotland has an extensive interfaith educational programme and the following schools engaged with the programme.. High School of Glasgow15 days engagement),. stirling High School {5 days of engagement)., North Queensferry Primary School., Levenmouth Academy (2 full days) (September, November, December and January). Interfaith Training for Teachers Two full days of training were held for pre-school teachers in August and Odober 2024. A further online training for primary and secondary teachers was held with 30 schools participating. Equality and Human Rights Training and Engagement Nine training sessions in religion and belief equalty were held in the time frame of this report and were delivered to national organisations including.. National Lottery Heritage Fund- Midlothian Council, Experiential Play, Youthlink, London School of Economics (August, September, October, November, January, February). Cross Party Group on Freedom of Religion or Belief We continue to support and advertise the CPG on Freedom of Religion or Belief although we are no longer acting as the Secretariat for the group. Resource Development and PR A useful new resource has been developed entitled 'Understanding and Supporting the needs of the People of Diverse Religions and Beliefs in Scotland,. Seven e-newsletters have been widety circulated and a further two Interfaith Magazines (Spring and Autumn 2024). Dialogue Centre (Flemlngton House) The Interfaith Scotland Dialogue Centre is a useful resource for communities and in the time frame of this report 35 events were hosted in the centre. This is down from previous years as Flemington House had no heating over the winter months making events in the centre impossible. Volunteers and Funding All of the work in this report could not have been achieved wtthout the wholehearted support of our wonderful volunteers. We are deeply appreciative of their support and of the support of our funders. Interfaith Scotland has also worked in partnership with the Scottish Religious Leaders Forum to continue to highlight the crisis through letters to Government and joint statements of concern. Flnancial review Income and expenditure is detailed in the Statement of Financial Activities on page 9. Total income for the year was £169,997 and expenditure £186,128, resultin9 in a deficit of £16,131. Total funds at 31 March 2025 have therefore decreased from £71,531 to £55,400. representing the unrestricted funds at the end of the year. The board acknowledge the defictt and are putting in measures to increase income by charging for the hire of the National Dialogue Centre and are considering raising membership fees.
Interfaith Scotland Trustees Annual Report (continued) The unrestricted fund, less the value of fixed assets, represents the free reserves of the chartty and is called the General Fund in note 10. This is equtvalent to around three months. annual unrestricted expenditure at current levels. INhilst this is considered to be adequate to provide for periods of unexpected expenditure or for shortfalls in funding, rt is the Trustees, polrcy lo strive to have a reserves level equivalent to six month's running costs. This report was approved by the Trustees 13 November 2025 and is signed on their behalf by: Trustee
Independent Examiner's Report to the Trustee5 of Interfaith Scotland I report on the accounts of the charty for the year ended 31 March 2025. Respectlve re5ponslbllttles of dlrectots and examlner The charity's Trustees are responsible for the preparation of the accounts in accordance with the tem)s of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider thal the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations doe$ not apply. It is my responsibiltty to examine the accounts a6 Tequired under section 44(1) (c} of the Act and to state whether p8rticular matters have come to my attention. Basis of independent examlnefs statement My examination is carrted out in accordance wtth 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 rewrds. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and conséquently I do not express an audit opinion on the view given by the accounts. Independent examlner's statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believ¢ that in any material respact the requirements: . to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulalion 4 of the 2006 Accounts Regulations. and . to prepare acwunts which accord with the accounting records and comply wFth 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. Hollis Accounting Ltd Chartered Accountants 3 Melvllle Crescent Edinburgh EH3 7HW .1..1.114LJ-
Interfaith Scotland statement of Financlal Activities For the Year Ended 31 March 2025 Unrestricted Restrlcted Funds Funds Total 2025 Unrostrictod Rèstricted Funds Funds Total 2024 Income.. Note Donations andlegacies.. Membership & donations Grant income Chan'tablo activities." Sale of goods and services 5,140 145,000 5,140 154550 3,400 145,250 9,550 14,500 159.750 10,307 10,307 15,624 15,624 Total 160,447 9.550 169,997 164,274 14,500 178.774 Expènditure: Fundraising costs Chan-table activities 5,005 171.573 5,005 181,123 5,298 163,787 5.298 178,606 9,550 14,819 Total 176,578 9,550 186 128 169.085 14,819 183,904 Net Income l (expenditure) for year {16,131) (16.131) {4,811) (319) {5,130) Transfers Net movem•nt In funds {16,131) (16.1311 {4.811) {319) {5,130) Funds brought fOard 71,531 71,531 76,342 319 76,661 Funds carrièd forward 10 55,400 55,400 71,531 71,531 The notes on pages 11 to 15 fomi part of these financial ststements.
Interfaith Scotland Balance Sheot at 31 March 2025 Unrestri¢ted Restrlcted Funds Funds 2025 2025 Totsl Funds 2025 Unrestricted Re$tri¢ted Funds Funds 2024 2024 Total Funds 2024 Note Fixed Assets Tangible assets 234 234 572 572 Current Assets Debtors Cash at bank and in hand 14,536 43,291 57,827 14.536 43,291 57,827 14,931 60,113 75,044 14,931 61.018 75,949 905 905 Creditors: Amounts due wfthln one year 2,661 2.661 4.085 905 4,990 Net Current Assets 55.166 55,166 70,959 70,959 Net Assets 55,400 55,400 71,531 71,531 Funds Restricted funds Unrestricted funds Total Funds 55.400 55,400 71,531 71,531 10 The notes on pages 11 to 15 fom) part of these financial ststements. The accounts on pages 910 15 were approved by the Tnjslees on 13 November 2025 and are signed on their behalf by". Dr Srihari Vallabhajousula Trustee 10
Interfaith Scotland Notes to the Accounts Accounllng pollcie$ Basls of accounting The financial statements have been prepared under the historic cost convention and in accordance wllh 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102), _ (referred to as 'the Chartties SORPJ, the 'Financial Reporting Standard applicable in the UK and Republic of Ireland, {FRS 102) and UK Generally A¢pted Practice as it applies from 1 January 2015. The ¢harty constitutes a publi¢ benefit entity as defined by FRS 102. The charity has applied the alternative structure for smaller charities allowed by paragraph 4.22 of the Charities SORP and has not reported on an activity basis. Similarly, as a smaller charity. a cash Ilow statement has not been ppared. Golng eon¢em The financial statements have been prepared on a going concern basis. The directors have assessed the charitable company's ability to continue as a going concem and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concem basis of accounting in preparing these financial statements. Income Grants and donations are recognised in full in the Statement of Financial Activities in the period in which they are receivable. provided any oondilions for use of the grant or donation have been fvlfilled. Where a grant or donation is received for a specific purpose, it is included within restricted income and any unexpended portion carried forward as a restricted fund. Accounllng estimatss The directors do not consider there are any areas of the financial ststemenls where significant judgements are being carried out. Expenditure All expendrture is accounted for on an accruals basis. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less depreciation. Depreciation is lculated by the slraight line method to write off the cost of fixed assets over their estimated useful lives at the following rate.. Office equipment.. 200h straight line basis Debtors Debtors are recognised at the settlement amount due. Creditors and provisions Creditors and provisions are recognised, at settlement amount, where the charity has a present obligation resutting from a past event. which is likely lo result in th8 transfer of funds to a third party. and Ihe amount due can be measured or estimated reliably. FundAccountlng Unrestricted funds arise from donalions without a specified purpose and other income generated and are availab18 to be used for any of the objects of the ¢harity at Ihe discretion of the trustees. Restricted funds are to be used for specific purposes as laid down by the donor or funder. Expenditure which meets these crtteria is charged to the fund, together wilh a fair allocation of management and support costs. Penslons The charity operates a defined contribution pension scheme. Contributions are charged to the income and expénditure account as they become payable in accordance with Ihe rules of the scheme.
Interfalth Scotland Notes to the Accounts (continuèd) 1. Income Unrestricted Restricted Funds Funds Total 2025 Unrestricted Restricted Funds Funds Total 2024 Donations and legacles Grants: Core funding Scottish Govemment National Holocaust Memorial Day - Scottish Government Glasgow Climate Action Hub Scottish Govemment Scottish R8ftig86s - Scottish Refugee Council Interfaith Youth support - The Mulberry Trust Scottish Intgrfaith Week Dundee City Council Total 145,000 145,000 145,250 145,260 5,000 5,000 5,000 5,000 4,000 4,000 750 750 500 500 2,800 2,800 5,000 5,000 1,000 9,550 1,000 154,550 145.000 145.250 14,500 159,750 2. Expenditure Unrestricted Restrictsd Funds Funds Total 2025 Unrestricted Restrlcted Funds Funds Total 2024 Fundralslng Staff costs (note 3} 5.005 5,005 5,298 5.298 Charitable actlvlties staff costs (note 3) Conferences and events Training & development Travel Printing, publicity & websile Rent and premises Insurance Office expense5 & postage Payroll and admin support Consultancy Accountancy Memberships written off Depreciation Other expenditure Total 114,454 8,001 600 3,652 114,454 17,551 600 3,652 3,064 19.261 726 7,953 996 10,301 1,440 700 338 87 186,128 109.894 6,198 750 3,389 2,420 19,793 725 7,272 1,230 10,300 1,200 109.894 17.212 750 3,505 2.720 19,793 725 7,288 1,230 13,673 1,200 9,550 11,014 116 300 19,261 726 7,953 996 10,301 1,440 700 338 87 176,578 16 3,373 339 277 169,085 339 277 183.904 9.550 14,819 12
Interfalth Scotland Notes to the Accounts (contlnuod) 3. Staff costs 2025 2024 Wages & salaries Social security costs Pension5 Totsl staff costs 109.187 5,164 5,108 119,459 105.934 4,309 4,949 115,192 The average number of employees in the year was 4 {2024 - 5). There were no employee5 Wlth emoluments above £60,000. The total amount of employee benefits paid to key management personnel was £47,859 (2024.. £46.723} Volunteers assisted staff with planning and organising events, and resource development. 4. Independent Examiner 2025 2024 Remuneration of independent examiner AountancY and other semces 480 1.080 1,200 5. Tangible Fixed Assets equlpment Cost." At 1 April 2024 Additions Disposals At 31 Mah 2025 17.650 17,650 Depre¢iation." At 1 April 2024 Charge for year On disposals At 31 March 2025 17,078 338 17,416 Net Book Value.. At 31 March 2025 234 At 31 March 2024 572 6. Debtors 2025 2024 Trade debtors Prepayments & a¢crued income 1,886 13,045 14,931 14,536 14,536 13
Interfalth Scotland Notes to the Accounts {contlnued) 7. Credltors Amounts falling due within one year.. Trade creditors Accruals and deferred income 2025 2024 42 2,619 2,661 1,008 3.982 4.990 8. Deferred income Movement in defeffed income aGcount.' Balance at 1 April 2024 Added in Current year Released to income from previous year Balance at 31 March 2025 2025 2024 750 750 750 750 Deferred income comprises funding received in advance for the following accounting year. 9. Trustse and connected paty remuneratlon and expenses No remuneration was paid to members of the Board of Trustees during either year. Travel and accommodation expenses totalling £894 were paid to seven truslees (2024= £566 - six truslees). 10. Movement on Funds At Note 114124 At 3113125 Income Expendlture Transfers Restricted funds." Holocaust Memorial Day Scottish Interfaith Week Refugees Festival Youth Support Total re$triGted funds (a) (b) (G) {d) 5,000 1.000 750 2,800 9,550 (5.000) {1,000) {750) 2,800 9,550 Unre$tncted funds." General fund Fixed asset fund Totsl unrestricted funds 70,959 572 71.531 160,447 (168,737) (338 169,075 62,669 234 62.903 (e) 160,447 Total funds 71,531 169,997 178,625 62.903 14
Interfaith Scotland Notes to the Accounts (contlnued) 10. Movoment on Funds {continuedl 2024 Comparative.. At 3113124 Note 114123 Income Expenditure Transfers Restricted funds.. Holocaust Memorial Day (a) Glasgow Climate Action Hub (b) Refugees Festival (cl Youth Advisory Board (d) Totsl restricted lund$ 5,000 4,000 500 5,000 14,500 {5,000) (4,000) (500) 5,319 14,819 319 319 Unrestrlcted fund$." General fund Fixed asset fund Total unrestrictsd funds 75,431 911 76,342 164,274 (168.746) 339 169,085 70,9S9 572 71,531 (e) 164,274 Total funds 76,661 178,774 183,904 71,531 Notes on Funds (a) Scottish Govemment funding to support Holocaust Memorial Day events put on by local groups. (b) Scottish Government funds to support the climate awareness projert. (c) Funds from the Scottish Refugee Council for a Refugees Festival. (d) Funds provided by The Mulbery Trust and Youthlink Scotland lo develop a National Interfaith YoLrth Advisory Board. (e) The fixed asset fund corresponds lo the net book value of tsngible fixed assets. Depreciation is charged to the fund and the cost of fixed assets purchased is transferred into the fund. 15