2024-12-31-accounts - Scottish Legal Action Group SCIO

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SCOTTISH LEGAL ACTION GROUP SCIO Working to explain and improve the law and legal services

Report and Financial Statements

For the Year Ended

31 December 2024

Charity Number: SC030329

Scottish Legal Action Group SCIO

Report and Financial Statements For the Year Ended 31 December 2024

Contents	Pages
Trustees’ Annual Report	2 - 3
(including Reference & Administrative Information)
Report of the Independent Examiner	4
Receipts and Payments Account	5
Statement of Balances	6
Notes to the Financial Statements	7 – 8

Scottish Legal Action Group SCIO Trustees’ Annual Report For the Year Ended 31 December 2024

The Trustees are pleased to present their report and the financial statements for the year ended 31 December 2024.

Objectives & Activities

The Group’s purposes, as stated in the constitution, are the advancement of citizenship through the promotion of equal access to justice in Scotland as a fundamental democratic right, and by campaigning for and on behalf of marginalised and vulnerable groups in relation to access to the provision of legal services, and in related areas of legal reform; and the advancement of education by promoting awareness and knowledge of the law in Scotland.

Achievements & Performance

The Group launched its first access to justice event in 2024, hosting a very successful event focussed on judicial review in Scotland and ‘Holding the State to Account’. The focus on events represents a change in how the Scottish Legal Action Group seeks to achieve its charitable objectives. This one-day event aimed to demystify the law and legal remedies in the field of judicial review. The event featured an array of leading legal speakers who addressed the current issues in the area. It was free to attend and hosted at the University of Glasgow. The Group also combined the event with a drinks reception in celebration of the publication of a book in memory of the late founder of the group, . The event attracted over 70 attendees and also led to a significant increase in the charity’s membership representing a very successful achievement for all involved.

Financial Review

The receipts and payments for the year are shown on page 5. The charity had net receipts of £4,488 during the year (2023: £6,507). Income decreased slightly during the year. Costs increased during the year due to event costs being incurred for a conference in autumn 2024. There were further costs for this event paid early in 2025.

Reserves Policy

The Trustees aim to maintain sufficient reserves to run one, large scale, in person event at a cost of approximately £5,000. Unrestricted reserves, represented by the balance held in the charity’s general fund, amounted to £29,477 at the year end. The charity had unrestricted liabilities of £6,736 at the year end. The Trustees are satisfied with the level of reserves being held.

Structure, Governance & Management

Scottish Legal Action Group SCIO (the Group) is a Scottish Charitable Incorporated Organisation (SCIO). The liability of members is limited to £1 each. The charity is governed by the terms of its constitution, adopted on 14 October 2020, and is a registered Scottish charity. The SCIO was formed during 2020 to continue the work carried on by the previous charitable company limited by guarantee, Scottish Legal Action Group (company number SC203019). On 14 October 2020, the company converted to a SCIO and all the assets and liabilities transferred to the new SCIO.

Trustees are appointed by the board from among the members. The Trustees are responsible for the overall management and control of the charity and receive regular reports from finance and other sub-committees. The minimum number of Trustees is 3 and the maximum is 15. Trustees have no liability to meet any sums due by the charity if it is wound up.

Members of the Board of Trustees are listed on page 3 together with other reference and administrative information. None of the Trustees have a financial interest in the charity.

Scottish Legal Action Group SCIO Trustees, Annual Report Icontinuedl Reference & Administrative information Charity registration.. Scottish Charitable Incorporated Organisalion SC030329 Registered Office.. Trustegs The following were serving as Trustees at the date of this report.. Bankers.. Bank of Scotland 38 StAndrew's Square Edinburgh EH2 2YR Independent Examiner.. Approved by the Trustees and signed on their behalf by.. Date: Sep 25, 2025

Report of the Independent Examiner To the Trustses of Scottish Legal Actlon Group SCIO I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 5 to 8. Respectlvo r08pon8lbllltlo8 of Tru8tees and oxamlner The Trustees are responsible for the preparab'on of the accounts in accordance with the terms of the Charitie5 and Trustee Investment (Scollandl Act 2005 (the 2005 Act} and the Charities Accounts {Scollandl Regulations 2006, as amended (the 2006 Acwun15 Regulation$l- They Consider th?1 the audit requirement of Regulation 10111 Idl of the 2006 Aunt5 Regulations doe5 not apply. It is my responsibility to examine the a¢unt¥ as required under section 4411) Ic} of the 2005 Act and to slate whether particular matters have come lo my attention. Basis of indopgndont oxaminorfs statement My examination is carried out in accordan with Regulation 11 ofthe 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wth those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that woukl be required in an audit, and consequenlty I do not express an audit opinion on the view given by the accounts. Independent examinerfs 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 the requirements.. to keep accounting records in accordance with Section 44111 {al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare a¢eounls which a¢¢ord wth the a¢¢ounling re¢ords and comply with Regulath)n 9 of the 2006 Accoun15 Regulations have not been met. or to which, in my opinion, attention should be drawn in order lo enable a proper understanding of the accounts Date: 25th September 2025 Member of the Institute of Chartered Accountants of Scodand Paul Clelland Accountancy 74 Norse Road Glasgow G14 9EF

Scottish Legal Action Group SCIO

Receipts & Payments Account for the year ended 31 December 2024

Receipts Note Income from charitable activities 3 *Total Receipts* Payments Payments relating to charitable activities: Event costs Website expenses Governance and administrative costs: Independent examiner's fee *Total Payments* Net receipts in year Surplus for the year Balance brought forward Balance carried forward	Unrestricted Funds £ 6,053 6,053 673 892 - 1,565 4,488 4,488 24,989 29,477	Restricted Funds £ - - - - - - - - 1,100 1,100	Total Funds 2024 £ 6,053 6,053 673 892 - 1,565 4,488 4,488 26,089 30,577	Total Funds 2023 £ 7,854 7,854 - 892 455 1,347 6,507 6,507 19,582 26,089

Scottish Legal Action Group SCIO Statement of Balances as at 31 December 2024 Unwestsicted Restricted Total Funds Total Funds Funds Funds 2024 2023 Cash funds Opening bank & cash balances SUrs for the year Closing bank & cash balances Mote 24.989 4,488 29.477 1,100 19.582 6.507 26.089 1.100 30.577 Other assets Investment in Scottish Legal News Fund General Accrued income General 536 Liabilities Accrued expendr(ure Grant repayment due Loan balance due Fund Gener Matrix General 2.652 1,lQO 629 4.084 Total lialy'lf(ies 7,836 4.713 Approved by the trustees and si9ned on their behatr. Sep 25, 2025

Scottish Legal Action Group SCIO

Notes to the Accounts for the Year Ended 31 December 2023

1. Accounting Policies

Basis of Accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). This is the first year in which the accounts have been prepared on this basis. Figures for the previous financial year have been restated to the Receipts and Payments basis where necessary.

Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

2. Movements in funds

Unrestricted Funds General fund Restricted Funds Matrix Causes Fund *Total restricted funds* Total funds	Balance at 1.1.24 £ 24,989 1,100 1,100 26,089	Receipts £ 6,053 - - 6,053	Payments £ (1,565) - - (1,565)	Transfers £ - - - -	Balance at 31.12.24 £ 29,477 1,100 1,100 30,577

Notes on funds:

The Matrix Causes Fund awarded a grant during a previous year to run training / CPD events. It has not been possible to run the intended events, and the grant was repaid to the funder in full in August 2025.

Scottish Legal Action Group SCIO

Notes to the Accounts (continued)

3. Income from Charitable Activities Membership fees Advertising & sponsorship Publishers' licencing fees Total income from charitable activities	Unrestricted Funds £ 830 4,200 1,023 6,053	Restricted Funds £ - - - -	Total Funds 2024 £ 830 4,200 1,023 6,053	Total Funds 2023 £ 941 5,880 1,033 7,854

4. Transactions with Trustees

During the year, a trustee, was paid £673 in fees and expenses in connection with services provided in orga erence on behalf of the charity.

No other remuneration or expenses were paid to any trustees or related parties during the current or previous year.