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, adVan￿d 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 bioeth￿81 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 aC￿pt. 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
De￿mber 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 ASsoC￿l0n, 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