THE scorrisH COUNCIL ON HUMAN BIOETHICS (A Scottish Charitable Incorporate Organisation - SCIO) REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Charity no: SC034372
SCOTTISH COUNCIL ON HUMAN BIOETHICS (A SCIO with Charity no: SC034372) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CHARITY INFORMATION Charlty namo The Scottish Council on Human Bioethics Charlty number SC034372 Registèred Office and Operatlonal address 15 North Bank Street The Mound Edinburgh EH12LS Dlrectorn Secretary (and Trga8urer) Independent Examlner Bankers Bank of Scotland PO Box 1000 United Kingdom BX2 1 LB Bank of Scotland
THE SCOThISH COUNCIL ON HUMAN BIOETHICS (A SCIO wrth Charity no: SC034372) DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Directors submit their report together with the financial ststements f(x the year ended 31 March 2025. Structure, Governance and Managament docu The Scottish Councll on Human Bioethics is a Scottish Charitable Incorporate Organisation company governed by its Constitution. It was registered as a charity wrth the Office of the Scottish Charity Regulator (OSCR) on the 3rd of November 2015. Objectlves and actlvltles Developments In health technologies have stimulated considerable public debate around complex end of life issues, adVand directives and withholding or withdrawing life-probnging and life-sustaining treatment. Similarly, rapid advances in the areas of human fertilisation. pr& implantation genetic testing, stem cell researGh and the cloning of human embryos have raised a series of complex bioeth81 questions. Against this Ghallenging background the Scottish Counal on Human BioethiGS was fomed In 1997 in order to provide a Scottish perspective on the issues. It is an independent, non-partisan and non-sectarian organisation comp08ed of doctors, lawyers, psychologists, ethicists and other professionals from disciplines associated with medical ethics. The Scottlsh Council on Human Bioelhlcs, core purposes are.. - Advance human rights, including: The engagement with, and the provision of assSstance as well as advi to, legislators, fellow professionals. and other Inlerested parties with ethical analy8iS relating to biomedicine. The promotion of intemational legal instruments relating to human bioethics. - Advance education in human bioethics in academia. schools and amongst the general public through the provision of appropriate presentations, publications and classes. - Promote equalty and diversity for the protection of palients in Scottish society. - Advance health, including the prevention or relief of siGkness, disease or human suffering through providing appropriate advice in biomedical ethics. Encourage relief of those in need by reason of age, ill-health, disablllty, finanGial hardship or other disadvantages.
- Advance citizenship or communty development, including the promotion of civic responsibility. This will include collecting and evalualing eviden and infomiation relating to ethical issues from which to infonn public debate while encouraging Scottish society to engage in ethical di8cu&8ion of relevant topics in medicine and biology. The Scottish Council on Human Bioethics is also aclive in undertaking research in bioethics in addition to preparing briefing materials and responses for Members of Parliament (MSP, MP, and Parliamentary Assembly Members of the Council of Europe) and drafting amendments to legislation which have been debated and voted on. Supporters also contribute to television and radio debales in addition to other media on a range of bioethical issues. Consultative documents are regulady received and responded to by expert working groups. The principles to which the Scottish Council on Human Bioethics subscribe a sel out In the provisions of the United NatDns Univers81 Declaration of Human Rights whlch was adopted and proclaimed by the UN General Assembly by resolution 217A (11 l) on 10 December 1948.
THE scorrisH COUNCIL ON HUMAN BIOETHICS (A SCIO with Charity no-. SC034372) DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Overall, 2024 hss been a very busy year for the SCHB, especially relating to the Assisted Dwng for Tem?inally 111 Adults (Scotland) Bill, which is being considered ty the Scottish Parliament and would enable terminally ill adults to have access to assisted suicide. The SCHB has sought to emphasise the very real ethical concerns relating to this proposed legislation in several ways including through the publication of a nurnber of articles in the press. If legalised, it would mean that Scottish society would aCpt. for the first time in its history. that certain individuals have lives unworthy of life. SCHB members also raised a number of serious concems relating to the dinical treatment of young persons with gender dysphoria. A position which was confimed by an independent review of gender identty serdices for young people in the UK, chaired by Prof. Hilary Cass (a previous president of the Royal College of PaediatriGs and Child Health). This report, which was published in April 2024, revealed that very limited eviden existed relating to the effectiveness of puberty blockers. whlch suppress the release of hormones that cause puberty and are often prescribed to children questioning their gender as a way of Stopping physical changes. The Cass report concluded that a medical pathway may not be the besl way to address a young person's gender dysphoria while emphasising the need for a holistic approach. including psycholherapy. It was also noted that most people who begin a puberty blocker pathway go on to a full medical transition wrth cross-sex hormones which may have significant negative repercussions. The half-day SCHB annual conference entitled 'The Ethics of Al-Person Interactions,. took place in June 2024 at the Golden Jubilee Hospital in Glasgow. At this event Mr. Calum McDonald (from the Scottish Al Alliance) gave a presentation entitled People 8t its Heart." Trustworthy, Ethical & Inclusive Al. In addition, Mr. Jamie Webb (from Edinburgh Universty) gave 8 talk on Patient and staff expe17enc8S Wlth the Transplant Benefk Score.. Lessons for th8 use of Al in high-st8kes medical deci&'on maknng. Both presentations were considered to be very useful and interesling. Meetings of the Forum on Human Bioethics in the Scottish Parliament continued on the topics of (1 } How is Suffering Addressed in Palliative Care ? {Dr. Duncan Brown), 8nd (2) Mo controls Al - ethics and legalily? (with a number of speakers taking part in the Scottish Parliament Festival of Politics). In this regard, the SCHB would like lo recognise the invaluable voluntary work of Ms. Chioma Dibia who 16 Secretary to this Forum on Human Bioelhics. Work on a new SCHB book entltled Genetically Edrted Childrgn and Equality was a180 finalised. This examined the ethic81 issues arising from the philosophical, ethical, and legal implications of selecting future genetically modified children in the context of equality and social justice. The edited volume will be published by Bristol University Press with the 8SSiStance of Assoc. Prof. Roberto Andomo (from the University of Zurich in Switzerland) and ASK. Prof. Matt James (from St M8ry's University in London). During 2024, the SCHB was also able to finalise 118 Position Statement and Paper on the ethical considerations relating to lrfe sustaining artrficial devices grafted onto, or implanted into, the human body. Fin811y, 8 number of n8tion81 and intemational conferences were attended by members of th8 SCHB who either participated through questions or presented papers at these events. In Dember 2024, the SCHB welcomed Dr Danielle de Zeeuw as a new Senior Researcher. Unfortunately, Dr. C81um MacKellar (Director of Research of the SCHB) was agaln quite unwell during 2024 but was still able to take the lasl part of his three-month sabbatical (over Ihe past two years) lo recuperate.
l am very conscious that through all these aclivities, the SCHB is continuing to develop its reputation for sound independent and evidence-based research. In this regard, I have very high expectations that the Council will be able to fulfil its remit in a manner which reflects the highest re issues in the field of medical ethics. Trustee Scottish Council on Human Bioethics
THE scorrisH COUNCIL ON HUMAN BIOETHICS (A SCIO with Charity no: SC034372) DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2025 Rlsk Management The directors have assessed the major risks to which the charty is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate the exposure to the major risks. Flnancial r•vlew Total Funds decreased by £ 1,753 durlng the year (2024.. Decreased by £ 2,517). The Souter Charttable Trust gave £ 20,000 as an unrestrlcted grant to support the core operation8 of the charrty. All olher funds received are unrestricted contributions which have been applied in support of the Council's key objectives. Under the Memorandum and Articles of ASsoCl0n, the charity has the power to invesi any money that the company does not immediately requi in any investments. securities. or properties. As there are few funds for long-term investment the directors. having regard to the liquidlty requirements of operatlng the charity and to the reserves policy, have operaled a policy of keeplng avai18ble funds in an Interest-bearing bank account. The Board has set a target to malntaln its reserves to a level equivalent to six to Iwefve months running costs for the organlsation. The charlty maintains separate restricted funds for the Separate funding bodles supporting the charities operations. Dlrectors The directors are responslble for k88ping Proper accounting records whiGh disclose, with reason8ble accuracy, the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The director Dr. C MacKellar has been delegated with the day-ttrday management and decisions of the charity-
Flnanclal Report (summary) Flnanclal Statements (In £ UK) Year ondod 31 March 2025 2024 In Donation8 Grants Lecturing & Consultancy Interest SCHB Conference Participation Receipt5 Book Sales Other Incom8 9233 23 250 823 2267 129 404 8021 23 030 1005 887 335 95 80 Total 30 106 33 453 Staff Costs {Includlng Nat. Ins. Contributions) 26 647 Pension Cost8 821 Research Costs (Asslstsnustudent) 400 Extemal Consultants Conference & Semlnar Costs Books Newspapers Equipment & Consurnables Printing & Stationery Photocopying Postage Payroll Admin Fees Travel Rent Insurance Telephone and Intemet Website Costs Bank Charges Depreciation 23 883 720 1787 232 39 20 1203 40 4715 138 160 60 216 294 222 4255 203 120 534 294 138 4586 235 40 640 141 147 Total 27 859 35 970 17 Curront Assets £65959 £6771 (at 31•t of March) or of Research).. Permanent - Part-ts'me (3 dayslweek) ior Re8earch Officer).. Temporary - Part-time {1 daylweek) Tliamentary Officer).. Project-based
THE scorrisH COUNCIL ON HUMAN BIOETHICS (A SCIO with Charity no.. SC034372) NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2026 Tangiblè fixed as$et8 Fixed assets are stated at cost less accumulated depreciation. The cost of minor additions or those costing below £50 are not caprtalised. Depreciation is provided at annual rales Galculated to write off the cost of each asset over rts expected useful lrfe, as follows: Office equipment.. 250/0 reducing balance Pension costs payments to the personal defined contribution pension schernes of Dr who is a director) and to who are both employees. cheme are held separate rom oseo arity. The annual contributions payable are charged to the Income and Expendrture Account. InGomlng re30urces from generated fund8 2026 2024 Grants Restricted: No charitable trusts gave restricted grants in 2025 and 2024 Unrestrf¢ted'. Souter Charitable Trust Charities Aid Foundation Tay Charit8ble Trust Cruden Foundation EU Commission 20,000 250 2,000 1,000 20,000 250 1000 1780 Totsl 23.250 23,030
THE SCOTTISH COUNCIL ON HUMAN BIOETHICS (A SCIO with Charity no: SC034372) Staff costs and number8 2026 2024 Salaries and Wages Social Security Costs Employer Penw'on Contributions 26,647 23,883 821 720 24.603 No employee received emoluments of more than £60.000. The averaga number of employees during the year, c81culated on the basls of part time equlvalents, was as follows: 2025 Number 2024 Number Director of Research Senior Research Officer Dlrectorn, remuneration & relaled party transactlons One memter of the board of directors received remuneratK)n during the year of £ 24,847 {2024: £ 23.883} The number of directors who accrued benefits under the Charity pension Sche was as follows: 2025 2024 Number Numbor Money Purchase Schemes No director or other person related to the charty had any personal interest in any contract or transaction entered into by the charty during the year (2024: none). io
THE scorrisH COUNCIL ON HUMAN BIOETHICS (A SCIO with Charity no: SC034372) Taxatlon As a charlty, the Scottish Council on Human Bioethics is exempt from lax on income and gains falling within s505 of the T8xes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen In the company. Restrl¢ted funds There was 8 total of £ 7,184 in restricted funds left at 31 March 2025. Unrestricted funds The Unrestricted Fund is income granted, donated, or eamed by SCHB lo be used at the discretion of the directors to fund any activity, which is in furtherance of SCHB'S charrtable objectives. has expressed hlslher willingness to be an independent Trusteè and Dlrector of the Scott•8h Council on Hufflan Bloethlcs To the best of my knowledge these accounts are correct and prepared in an appropriate li
THE SCOTTISH COUNCIL ON HUMAN BIOETHICS (A SCIO with Charity no." SC034372) INDEPENDENT EXAMINERS. REPORT TO THE DIRECTORS ON THE UNAUDITED ACCOUNTS OF THE SCOTTISH COUNCIL ON HUMAN BIOETHICS I report on the financial statements for the year ended 31 March 2025 set out on pages 7 to 12. Respectlve responslbllltles of trustoe8 and •xaminer The charty's trustees are responsible for the preparation of the xcounts in accordan with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{1) (d> of the 2008 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and lo state whether particular matters have come to my attantion. Basls of Independent examinerfs stat8ment My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the 8ccounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the truslees concerning any such matters. The procedur88 undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an 8udlt oplnlon on the view given by the accounts for the purpose of this report. These procedures provide only the assurance expressed in my opinion. Indépendent examlner's statement I n the course of my examlnation, no matter has come to my attention [other than disclosed below'] . which glves me reasonable cause lo believe that in any material respect the requirements: to keep accounting records in accordance with Seclion 44{1) {a} of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations • to prepare accounts which accord with Ihe accounting records and compty wilh Regulation 9 of Ihe 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 ac£Dunts lo be reaGhed. Signature". Relevant Professional qualifrAtionlprofessional bodyl .- Address: ... Date: ....... ' Pleasè d81018 ts words in brÉd(ets rf they do not apply. If the words do apply set out Ihose matters whith have come to your attenllon. 12