Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Dictionaries of the Scots Language Dictionaries of the Scots Language SCIO Scottish Charity No. SC032910 Annual Report and Financial Statements For the year ended 31 March 2025
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Contents Section Page Trustees. Annual Report Statement of Receipts and Payments 12 Statement of Balances 13 Notes to the accounts 15 Additional Analysis of Receipt5 and Payments 16 Independent Examiners Report to the Trustees of Dictionaries of the Scots Language SCIO 19
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Section 1 Trustees, Annual Report Overview The Trustees present their report and the unaudited financial ststements of the Charity for the year ended 31 March 2025. The Trustees have adopted Ihe provisions of the Statement of Recommended Practi (SORP) "Accounting and Reporting by Charities. (FRS 102) in preparing the annual report and financial statements. As the Charity's income is less than £250,000 the accounts to 31 March 2025 have been prepared on the Receipts and Payments basis. The Charity's goveming document does not require fully accrued accounts nor does it require an audit. B.Pu Dictionaries of the Scots Language SCIO is Sco11and's independent lexicographical body for Scots. Our Scottish Nabonal Dictionary (SND) and Dictionary ofthe Older Scottish Tongue (DOST) are national institutions and together provide a unique record of the language and of the history, culture and traditions of the Scots-speaking people. All 22 volu mes of these diclionaries are freely available through the Dictionaries of the Scots Language Online at h s:Ildsl.ac.uk. The Charity's primary pury)oses are forthe advancement of education and heritage. To achieve these pu rposes. we: Maintain and develop Dictionaries of the Scots Language (DSL) Online as the nation's authority on the meaning, history, and fonns of the vocabulary of Scots from the beginnings to the presentday. Produce smaller lexicographical publications and datasets to meet the needs of particular groups, the needs of the Scottish Govemment, and for fundraising pu rposes. Contribute our lexical and lexicographical expertise to publicly-funded projects that aim to su pport and encourage speakers, readers, wnters, leamers, tsachers, and students of Scots. oses of the Cha C. Activities in 20244025 Our goals and achievements for the year to 31 March 2025 were as follows. Goal: Begin a programme of sensitivity reviews to ensure Ihat DSL Online content is appropriate for a twenty4irst centtj ry readersh ip. Achievement: We sifted through 61.500 potentially questionable terms within DSL Online and eliminated 800/0 as unproblemab"c. We have now begu n to address the remainder. prioritising terms with the greatest Offen potential.
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Goal: Worf( towards the eradication of abbreviations used extensively throughout SND so that its content is easier to understand. Achlevement: We have expanded the following abbreviations and will publish the hundreds ofthousands consequent changes in 2026. We will continue this programme of work in the coming year. 1. Headwords, parts of speech: e.g. n. will become noun, adv.phr. will become adverb. 2. Regional identifiers in citations and etymologies, e.g. Slg. will become Stirfingshire, e.Lth. will become East Lothian. 3. Around 20 everyday terms, e.g. comm. will become common or commonly, repr. will become representative or representing. Goal: Explore ways to help SND users identify and compare pattems in word geographies. Achievement: The SND componentof DSL Online uses the same divisions employed in the original printdictionary to indicate regional provenance. Around 180 divisions are referenced but with differentdegrees of granularity (e.g. Edinburgh, Midlothian, Lothian, east mid-scots, General Scots) and some without clear demarcation (e.g. West Roxburghshire, Upper Banffshire). We are reorgan ising and reclassifying these divisions to overcome these limitations and developing Ihumbnail maps as visual guides to provenance. The remaining tssk is to design a search interface to allow users to explore word geographies. We expect to complete this wort( in 2026. Goal: Update DSL Online to allow users (a) to filter quotstion searches by date and (b) to filter enty searches by part of speech. Achlevement: Task (a) is complete following the addition of dates to more than 315,000 quotations (about 450/0 of all quotations in DSL Online). Task (b) is underway and we expect to complets it in 2026. Goal: Pu blish free, Welased versions of our Scots Dictionary for Schools and Essential Scots¥olish Diclionary apps. Achlevement: Complete. We pu blish ed th e Essential Scots-English Diclionary (previou sly tilled Scots Diction ary for Schools) an d Slownik podStabs szkocko-polski (Essential Scots-Polish Dictionary) in November 2024 at https:Ildictionary.scoV. Speakers, leamers and teachers of Scots now have the flexibility to access these dictionaries online. in print or via an app- all free of charge. Goal: Continue to publish engaging social media contenL Achievement: We pu blish a Scots Word ofthe Week on oursocial media platforms and in the Herald newspaper. Since January 2025 these are accompanied by wonderfully engaging illustrations by the noted Scottish illustrator. Bob Dewar.
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Additional achievements in 2024r2025 There is currently no recorded editorial policy for SND beyond a few aspirdtions printed in volume 1. Actual decisions were never formalised leaving present day editors without adequate instruclion or guidance. We have stsrted work on a comprehensive policy to support future editors in editing and drafting content to meet the needs of present-day DSL Online users. In January 2025 we pu blished a free. online conspectus of 100 words from the popular Oullander book series with a foreword by Ihe series, author, Diana Gabaldon: see htSjld1ctiOnary.ScoUOuIlander/. We prepared a mini timeline for each of DSL Online's 80.000 entries to illustrate their attestation histories. We published these 'sparklines' in May 2025. DSL Online provides referenS for each of its 750.000 quotations. Many of these references were shortened in DOST, often to the point of unintelligibility, to save space in its original print volumes. Th is year we expanded 115 of the most overly- shortened references, affecting 125,000 (or 20 /0) of DOSTS quotstions. Thus for example Prot. Bk. A. Gaw now appears as Protocol Book of Sir Alexander Gaw, and Orig. Par. now appears as Origines Parochiales Scotiae. DSL Online users can now download their search results as a (%v file to facilitste their research. Perfomiance indicators During the yearto 31 March 2025: DSL Online attracted 496,000 users (5.6°/o fewer than last year) and 1.9 million page views (3.9 % fewer than last year). These small reduclions are in line with annual fluctuations. Interest in our smaller online tides was as follows: 100 Scots Words from Outlander (lau nched Jan 2025): 33,000 page views Essential English-scots Dictionary (launched May 2024): 7.600 views Essential Scots*nglish Dictionary Oaunched Nov 2024): 4,400 page views Slown ik podstawowy szkocko-polski (lau nched Nov 2024): 300 views Ou r Scots Dictionary for Sch ools and Slown ik podstawowy szkocko-polski apps were downloaded 1,182 and 91 times respeclively. At 31 March 2025, ou r social media channels had a totsl of 11,800 followers (2.50 fewer than last year, largely a consequence of the dedine of the Twitterlx platform).
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 D. Financial Review Overview The year to 31 March 2025 finished with Total Funds of £285,518 (2024: £312,539). The reduction of £27,021 is partof a phased plan to invest in the modemisation of DSL Online by temporarily expanding our editorial capacity through fixed tenn editorial appointsnents. Risk Management The Trustees have assessed the major risks to which the Charity is exposed, particularly those relating to the operations and finances of the Charity, and have identified the key risks as (a) late payment of grant-in-aid and (b) uncertainty of continued funding. Since1 April 2009 the Scottish Govemment has provided an annual grant4n-aid. This is our only guaranteed income and leaves us with no financial security beyond the following March. Payments are sometimes made quarterly and sometimes six-monthly and instalments are often received after the start of the period to wh ich they relate, leaving us to fu nd one or two months. operating costs plus any outstanding liabililies from the previous instalment period from our reserves. This insecurity is flected in ourannual spending plans, which necessarily minimise long-temi commitsnents, and our reserves policy, wh ich necessarily provides for late paymentof our grant4n-aid and the possibility of discontinued funding. Cash reserves are spread across different deposit takers to ensure all funds on deposit are covered by the UK'S Financial Services Compensation Scheme. Reserves Policy Restricted reserves held on 31 March 2025 were nil {2024: nil) and unrestricted reserves less outstanding liabilities were £277,934 (2024: £305,290). The Charity's reseNes policy makes provision as follows: Late grant buffer General contingency Winding up fund Totsl £51,000 £25,000 £117500 £193,500 The late grant buffer is equivalent to twTrlwelfths of expected operaling costs for 2025r26 to allow us to discharge ourfinancial obligations for u p to two months in the event a grant instalmentis paid late. The winding4Jp fund will allow us to continue for a furtherthree months withoutfunding in the event our grant is discontinued altogether with minimal notice. These provisions will give us time to wrap up the organization
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 legally, operationally and administratively. The winding up fund would also cover the cost of webhosting DSL Online for a period of five years. We will continue to use remaining reseNes to fund the DSL Online modemisation programme. E. Lookln ahead Our strategic priorities for the next th ree to five years were agreed at a meeting of our Govemors in June 2023 as follows. Curation of DSL Online as ou r primary purpose, with smaller derivative publications and collaborating on publidy-funded projects as minor. secondary objects"ves. Modemisation of DSL Online before addition of new contenL Prioritisation of SND over DOST. The DSL Online modemisation programme is well UndeaY and currenlly consists of the following live projects. 1. Continue the programme of sensitivity reviews to ensure that DSL Online content is appropriate and indusive for a 21 SntUry audien. 2. Continue to eradicate abbreviations used extensively throughout SND so that its content is easier to understsnd. 3. Help SND users identify and compare pattems in word geographies. 4. Prepare a formal Editorial Policy for SND to support future editors in editing and drafting content that meets the needs of our users. 5. Improve the versatility of our Word Bank to make it easier and faster to deposit and retrieve evidence. 6. Classify tilles in SND'S bibliography by genre to facilitste more balanced coverage in future updates. 7. Standardise parts of speech for headwords. 8. Enable users to search headwords by part of speech. 9. Reposition quotations besides the compounds and phrases they illustrate so that users can more easily find examples and we can more easily idents.fy evidentiary gaps. 10. Investigate possibilities for an intemship scheme to support the future of Scots lexicography and the Scoth"sh Govemmenfs aspirations around training and employment opportunities for young people. Our next set of priority projects indude: 11. Refresh the DSL Online plarfonn to better support access on mobile devices.
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 12.Create a set of short instructional videos to help DSL Online users find what they are looking for. 13. Introduce a system of content labelling to convey infonnation about word usage. 14. Reindex SND'S bibliography from authors to tilles to facilitate a raft of improvements arou nd referencing. F. Structure, Governance and Mana Govemlng document Dictionaries of the Scots Language SCIO is govemed in accordance with its constitution, which was approved by the Members of Scottish Language Dictionaries Ltl on 2 September 2019 and by OSCR in January 2020. ement Organisational structure and decision making Dictionaries ofthe Scots Language SCIO has a Iwo-tier govemance structu re consisting of Govemors and Trustees. Day-l{daY operational decisions are delegated by the Trustees to the CEO. The CEO has authority to make individual financial decisions up to a limit of £5,000. The CEO reports quarterly to the Trustees and bi-an nually to the Scottish Govemment (i.e. the Charity's chief funders) on operational plans, progress and finances. Strategic decisions and financial decisions above £5,000 are made by the Trustees at quarterly meetings or by email in intsrim periods. In reaching their decisions, the Trustees consider all relevant factors under the Charities and Trustee Investment (Scolland) Act 2005 and the Charities Accounts (Scodand) Regu lations 2006 (as amended). The Convener and Treasurer report annually to the Govemors at the AGM. Every three to five years- most recently in June 2023 - the Govemors convene to consider the Charity's strategic priorities for the following th ree to five years. The business and conduct of g0Veman meetings is regulated by the Charity's Constitution and Stsnding Orders. Risk Management Our constitution does not allow Govemors to serve for MO than six years consecutively. All but one Govemor were appointed in January 2021 and they must therefo demi( whether temporarily or permanenlly, befo the 202612027 AGM in September 2027. We thefOre intend to stsrt a planned programme of demissions beginning at the 202412025 AGM in September 2025. Recrultment and appolntment of new Governors The min imu m number of Govemors is nine. The maximum nu mber is twelve, of which: No more than five shall represent the Higher Educational InstitionS (HEIS) of Scodand;
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 No rn0 than the shall represent publicly-funded bodies, other than HEIS, with a dose interest in Scots" No MO Ihan four shall represent professional aspects of Scots lexicography, e.g. fundraising, marketing or knowledge exchange, or shall otherwise represent one or more significant groups of Scots language dictionary users (actual or potsntial). Eligibility for Govemorship is dependent on nomination or invitation. as prescribed by our constitution. Induction and tralnlng of Governors DSL'S initial board of Govemors were inducted to the organisation and theirrole within it at a tw¢>session, online event in 2021. These events were recorded and the recordings are permanendy available to subsequenuy appointed Govemors. Govemors a also provided with a copy of the Charity's constitution, standing orders and code of conducL We will review these induction arrangements prior to the planned programme of demissions from September 2025. Appointment of Trnstees The min imu m numberof Charity Trustees is four. The maximum number is five. At each AGM, the Trustees retire from office and the Govemors elect from among themselves the Trustees for the year ahead. Rets"ring Trustees are eligible for re*lection. Volunteers The &)vemors (induding Trustees) are volunteers and daim no remuneration. Govemors devote around 3 hours each to each AGM, exdusive of preparatory reading. The Trustees additionally spend c.10 hours each per year on Board meetings (4 meetings x 2.5 hours), also exclusive of preparatory reading. The Convener contributes a furtherc.50 hours per year on other matters of govemance and in support of the CEO. Key management personnel Key management personnel are deemed to be the Trustees and CEO.
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 G. Reference and administrative details Registered Charity name Dictionaries of the Scots Language SCIO Charity registration number SC032910 Principal office & Registered office Trustses on 31 Mar2025 Ordinary Governors on 31 Mar 202 CEOon 31 Mar 2025 Bankers Virgin Money 83 George Street PO Box 24 Edinburgh EH2 3ES Independent examiner 10
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 H. Ststement ofTrustees' res onsibilities The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordan with applicable law and United Kingdom Accounting Standards (Un ited Kingdom Generally Accepted Accounting Practice)- The Trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable organisation and of the incoming resourcesand application of resources. induding the income and expenditure of the charitable organisation, for that period. In preparing these financial statements, the Tru stees are requ ired to: Select suitsble accounting policies and then apply them consistenuy. Observe the methods and principles in the Charities SORP {FRS 102): Make judgements and estimates that are reasonable and prudenL State whether applicable UK accounting standards have been followed, su bject to any material departures disdosed and explained in the financial statements; and Prepa the financial statements on the going concem basis unless it is inappropriate to presume that the charitable organisats.on will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of Ihe charitsble organisati( and enable them to ensu re Ihat the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scoljand) Regulations 2006 (as amended) and the provisions of the charitable organisation's Constitution. They are also responsible for safeguarding the assets of the charitable organ isab'on and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees, annual report was approved on 28 May 2025 and signed on behalf of the Tru stees by: 11
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Section 2 Statement of Receipts and Payments for year ended 31 March 2025 Unrestricted Restrirted Total Funds Funds 2025 Total 2024 Recei Donations £2,624 £220.800 £75 £2,624 £2,141 £220,800 £225,000 £75 £10,120 £7,373 Grants Gross trading receipts Income f rom Investments other than land and buildings Gross receipts from other charitable activities £10,689 £10,689 £852 £852 £904 Total Receipts £235,040 £235,040 £245,538 ments Payments relating directly to charitable activities £259,129 £259,129 £193,911 Independent Examination Purchases of Fixed Assets £700 £700 £700 £2,232 £262,061 £2,232 £262,061 £2,059 £196,670 Total Payments (Deficit)/Surplus for the year (£27,021) (£27,021) £48,868 12
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Section 3 ststement of Balances - As at 311312025 Unrestricted Restricted Funds Funds Total 2025 Total 2024 Cash Fund Cash and bank balances at start of year {Deficit)/Surplus shown on receipts and payments account Cash/bank balances at end of year £312,539 0 £312,539 £263,671 (£27,021) 0 (£27,021} £48,868 £285,518 0 £285,518 £312,539 Bank and Cash Fund Balances Unrestricted Restrirted Funds Funds Total 2025 Total 2024 Virgin Money Current, Virgin Money Savings J Nationwide Savings Account Charity Bank Savings Account United Trust Bank Savings Account PayPal Acct Petty Cash Total £26,396 £40,299 £42,273 £91.116 £85,000 £434 £26,396 £40,299 £42,273 £91.116 £85,000 £434 £20,847 £30,657 £87,558 £88,270 £85,000 £207 £285,518 0 £285,518 £312,539 13
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Unrestricted Restrirted Funds Funds Total 2025 Total 2024 Other Assets Computer Equipment Gift Aid £3,132 £204 £3,132 £204 £2,059 £228 Royalties Due Royal London Pension Ref und Total £225 £225 £12 £0 £210 £3,561 £3,561 £2,509 Unrestricted Restricted Funds Funds Total 2025 Total 2024 Liabilities PAYE/NIC Occupational Pension Payroll Invoice Independent Examiner Fees LPub Invoice £4,071 £1,825 £115 £4,071 £1825 £2,980 £115 £93 £840 £840 £700 £3,476 Quaker House meeting room Total £733 £733 £7,584 £7,584 £7,249 Signed by two Trustees, on behalf of all Trustees. Signature Print Name Date of Approval 14
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Section 4 Notes to the accounts - for the year ended 31 March 2025 1. Basis of accounting The financial statements to 31 March 2025 have been prepared on the Receipts and Payments basis in accordan with the Charities & Trustee Investrnent (Scolland) Act 2005 and Ihe Charities Accou nts (Scolland) Regulations 2006 (as amended). 2. Nature and purpose offunds Unrestricted funds are those that may be used at the discretion of the Trustees in furtherance of the objects of the Charity. The Trustees maintsin a single u nrestricted fund forthe day404ay 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. During the year there were no Restricted Funds. 3. Govemors. Remuneration and Expenses The Govemors (induding Trustees) receive no remuneration but may be reimbursed for expenses properly incurred in accordance with our Govemors, Expenses Policy. In the year ended 31 March 2025 this induded reasonable travellinq costs only. The amount of any expenses waived by our Govemors need not be disclosed as the total value is not material in the context of the Charity's total expenditu re. 4. Transactions with Governorstrrustees and connected persons There were no transactions between the Charity and any Charity Govemortrrustee or person connected to a Charity Govemorrrrustee in the year ended 31 March 2025. 5. Pensions and other postwretirement beneffts The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independenlly administered fu nd. 15
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Section 5 Additional Analysis of Receipts and Payments to 31 March 2025 6. Donations Unrestricted Restrirted Funds Funds Total 2025 Total 2024 Donations (including subscriptions 24/25) Subscriptions (included in donations 24/25) Gift Aid £2,393 £2,393 £895 £854 £231 £231 £392 Total £2,624 £2,624 £2,141 7. Legacies Unrestricted Restricted Funds Funds Total 2025 Total 2024 Legacies Total 8. Grants Unrestricted Restricted Funds Funds Total 2025 Total 2024 Scottish Government Grant £220,800 £220.800 0 £220,81X1 £225,000 0 £220.8(X) £225,000 Total 16
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 9. Gross receipts from other charitable activities Unre5trirted Restricted Funds Funds Total 2025 Total 2024 Royalties Total £852 £852 £904 £852 £852 £904 10. Payments relating dirertly to Charitable artivities Unrestrirted Restricted Funds Funds Total 2025 Total 2024 Employment Costs Payroll Fees Misc/Stationery & Postage (including other costs 24/25) Services £218,245 £888 0 £218,245 £155,040 £888 £955 £1,168 £1.168 £422 £3,471 £7,000 £3.471 £7,000 £5.144 £4,796 Accommodation/Travel & Training IT & Digital Services/Support/Equipment Consultancy/Freelance & Projects Other Costs £19,815 £19,815 £18,477 £8,541 £8.541 £8,249 £828 (included in Misc 24/25) Total £259,129 0 £259,129 £193,911 11. Governance Costs Unrestricted Restricted Funds Funds Total 2025 Total 2024 I ndependent Examiner's fee Total £700 £700 £700 £700 £700 £700 17
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 12. Transfers between Funds Unrestricted Restricted Funds Funds Total 2025 Total 2024 Transfers Total
Dictionaries of the Scots Language SCIO Annual Report and Financial Statements forthe year ended 31 March 2025 Section 6 Independent Examiners Report to the Trustees of Dictionaries of the Scots Language SCIO for the year ended 31 March 2025 I report on the accounts of the charityfor the year ended 31 March 2025 which are setouton pages 12 to 18. Thls report Is made to the trustees. as a body. In accordance with the terms of my engagemenL My work ha5 been undertaken to enable me to report my opinion as set out below and for no other purpose. To the fullest extent permitted by law I do not accept or assume responsibilty to anyone other than the charity and the trustees, as a body. for my work or for this report Respertlve responslbllltles of trustees and eoner The charl5 trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charitie5 and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Ikotlandl Regulations 2006 las amended). The charity trustees consider that the audit requirement of Regulation 10{l} Idl of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44{11 Icl of the Act and to stste whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulation5. An examination includes a review of the accounting records kept bythe charity and a comparison of the financial ststements presented with those records. It also includes consideration of any unusual item5 or disclosure5 in the financial ststements and seeks explanations from the trusrees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the viewgiven by the financial statements. Independent examinerfs ststement In the course of my examination. no matter ha5 come to rny attention: which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance wtth Seclion 44(11 {al of the 2005 Actand Re8ulation 4 of the 2006 Accounts Regulations: and to prepare financial ststements wllich accord with the accounting records and comply viith Regulation 9 ofthe 2006 Accounts Re8ulations' have not been rneL or to which, in my opinion. attention should be drawn in order to enable a proper understsndin8 of the financial statements to be reached. Date: 10th September 2025 19