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← West of Scotland Development Education Centre

2025-09-30-accounts

West of Scotland Development Education Centre Charity Number: SC038691

Trustees Annual Report and Accounts

Year ended

30 September 2025

WoSDEC Mission Statement

To be the leading enabler of Global Citizenship Education in the West of Scotland

Nurturing hope and challenging injustice through education

https://www.wosdec.org.uk

West of Scotland Development Education Centre Year ended 30 September 2025

Contents

Page
Legal and Administrative Information 1
Trustees’ Annual Report 2 – 15
Independent Examiner’s Report 16
Statement of Financial Activities 17
Balance Sheet 18
Notes to the Accounts 19 – 29

West of Scotland Development Education Centre Year ended 30 September 2025

Legal and Administrative Information

Scottish Charity Number: SC038691 Principal Address: Anderston 1 The Pyramid at Anderston 759 Argyle Street Glasgow, G3 8DS Website: www.wosdec.org.uk Facebook: www.facebook.com/WOSDEC Trustees: The following are the current trustees: Nuzhat Uthmani Co-Chairperson Lecturer in Primary Education Cathy Begley Co-Chairperson Former Modern Studies teacher Aqeel Ahmed Vice Chair Carol Clarke Treasurer Maya Ward Secretary Graduate, interest in sustainable development Kirsty White Liz Newbon Resigned March 2025 Peter Savill Secondary school teacher Claire Dunphy Deputy Head Clare Harker Head Teacher (joined 25/09/25) Ruksana Akhtar Retired Teacher (joined 25/09/25)

In accordance with the constitution all trustees resign at each AGM and are eligible for re-election.

Bankers: The Co-operative Bank
Branch: Business DirectPlus
Independent Examiner: Elaine Alsop ACA DChA FCIE
EA Independent Ltd
5 South Charlotte Street
Edinburgh
EH2 4AN

1

West of Scotland Development Education Centre Year ended 30 September 2025

The WoSDEC trustees are pleased to present their report and the accounts for the year ended 30 September 2025.

Opening words from our Co-Chairs - Nuzhat Uthmani and Cathy Begley

As Co-Chairs of WoSDEC, it is our privilege to reflect on another year of exceptional work by all our dedicated staff team. The breadth and depth of their achievements, from the successful launch of the antiracisted.scot resource to pioneering professional development programmes across Scotland, demonstrates their unwavering commitment to transforming educational practice.

Our team has reached thousands of educators through innovative programmes like Building Racial Literacy in partnership with Education Scotland, Global Citizenship in Schools, and Global Storylines, equipping teachers with the tools and confidence to embed anti-racism and social justice throughout their practice. The development of new resources, including the storybased first level anti-racism materials and partnerships with organisations like The Quakers on peace education, reflects our commitment to providing practical, high-quality support for Scotland's educators.

This work has not been without its challenges. We operate in an increasingly complex landscape where anti-racism education and approaches to achieving social justice face resistance from certain quarters. Some colleagues have experienced targeting and pushback, yet they have responded with professionalism, integrity, and an even stronger commitment to evidence-based practice. Their resilience in the face of these pressures speaks volumes about their dedication to Scotland's children and young people.

The potential impact of this work cannot be overstated. Every teacher we support, every resource we develop, and every school partnership we nurture contributes to building a more inclusive and just Scotland. The overwhelmingly positive feedback from participants and the growing demand for our services demonstrates that educators across Scotland recognise the vital importance of this work.

I want to express my deepest gratitude to the WOSDEC team for their tireless efforts, creativity, and courage. They continue to set the standard for educational excellence and social justice in Scotland.

Finally, we thank our Board of Trustees for their steadfast commitment and invaluable support throughout the year. Their time, energy, expertise, and strategic guidance continue to contribute to WoSDEC's success. The Board's dedication to our mission and their support of both the team and our wider work ensures that we can continue to make a meaningful difference in Scottish education.

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West of Scotland Development Education Centre Year ended 30 September 2025

Structure, Governance and Management

Constitution

The West of Scotland Development Education Centre (WoSDEC) is a Scottish Charitable Incorporated Organisation (SCIO) governed by a constitution. It became a SCIO on 30 August 2013, having previously been established as an unincorporated organisation, governed by a constitution dated 30 July 2007. The affairs of WoSDEC are conducted by the members of the Management Committee, who are the trustees of the charity, and who are elected at the Annual General Meeting of members.

Other legal and administrative information, including the names of the trustees, is shown on page 1.

Aims and Objectives

The organisation is established for charitable purposes only, and in particular, the purposes are:

The organisation shall promote (but not promote exclusively) its activities and deliver operations to people within the ‘Area of Benefit’ and primarily young people by using our creative resources and participatory methods to encourage them to be confident and effective contributors to a more just and sustainable world. These people will be the organisation’s beneficiaries.

The organisation will therefore provide a development education centre for teachers, advisers and students; pool the resources and expertise of the different agencies in Scotland seeking to promote development education; and promote the incorporation of a development education approach in Scottish schools, particularly within the curriculum.

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West of Scotland Development Education Centre Year ended 30 September 2025

Achievements for the year

Strategic Objectives 2021 – 2024

Create and deliver professional learning which becomes the engine room of critical thinking and social justice awareness

Expand year on year strategic external stakeholder relationships beyond the formal sector into community and Further Education

Key activities and achievements from across the team during 2024-2025

GCiS (Global Citizenship in Scotland)

WoSDEC, through the GCiS programme, continues to support the Scottish Government’s Learning for Sustainability (LfS) Action Plan to deliver on its vision; ‘Target 2030’, to see all education settings become sustainable education settings by the end of the decade. We achieve this by delivering professional learning in line with LfS (Learning for Sustainability), for example;

==> picture [135 x 97] intentionally omitted <==

----- Start of picture text -----
Delivered by such a
knowledgeable and
credible presenter. Loved
it. Even as a maths
teacher!
Glasgow Secondary
School Teacher
----- End of picture text -----

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West of Scotland Development Education Centre Year ended 30 September 2025

Key to all WoSDECs learning is to encourage both teachers and young people to view world events through a critical learning lens. This is particularly important when it comes to understanding the difference between misinformation, disinformation and fake news. WoSDECs own Faith Bateman explained this more fully in the recent Scotsman newspaper article

Ms Bateman said it was important teachers and pupils were able to have “open conversations” in the classroom about critical thinking and recognising disinformation online, so they could ask how credible what they see on their smartphones really is.

“This is very much a journey everyone is on – teachers, educators, everyone is learning at the same time,” she said.

https://app.scotsman.com/story/5287045/content.html

Let's talk numbers!

WoSDEC continues to excel in teacher engagement reaching over 2,500 teachers during this reporting period. These teachers, from across many sectors of education, include

Education Sector Number of teachers reached
Early Learning and Additional Support
Needs Teachers (ASN)		 250
Primary Teachers 1700
Secondary Teachers 650
Pre Registration Teachers (PRTs) 1400

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West of Scotland Development Education Centre Year ended 30 September 2025

Additional Support Needs

Working with Additional Support Needs Teachers (ASN) has been a new and exciting area of work for WoSDEC. Not only for the teachers themselves but also for the professional development of WoSDECs Education Leads. This new area of work has allowed us to engage with senior leaders as well as working directly with primary teachers and secondary teachers working in art and design and math.

Pre Registration Teachers (PRTs)

As well as our incredible engagement with permanent teachers in the GCiS programme we have also excelled in engaging with almost 1,400 PRTs as they continue their career journey. This number represents a 75% engagement increase compared to last year's reporting period. These PRT’s represent all 12 of the local authorities within WoSDEC’s geographical area.

Feedback from all participants gathered at the end of each learning session and corroborated through our participation in the GCiS Quality Assurance working group evidenced the professionalism, quality and impact of GCiS Professional Learning,

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West of Scotland Development Education Centre Year ended 30 September 2025

Feedback from Early Phase Support Officer, Dumfries & Galloway Council

WOSDEC leads annual sessions for our Provisionally Registered Teachers. All sessions are extremely well planned, they are engaging and they take account of current world issues. The signposting to resources is excellent and we have seen PRTs successfully using the resources in their classrooms. It is always such a pleasure to work with the WOSDEC team who are so knowledgeable and personable. They are always keen to incorporate local priorities into their sessions.

Feedback from the Probationer Manager at East Dunbartonshire

WOSDEC have provided superb professional learning to East Dunbartonshire Provisionally Registered Teachers for a number of years. The team ensures that the PL they delivered is tailored to the needs of teachers new into the profession. Sessions interactive and engaging stimulating rich discussion and engagement. WOSDEC are a valuable and essential team that support our teachers to deliver high, quality learning and teaching.

Quotes from PRTs

==> picture [116 x 79] intentionally omitted <==

----- Start of picture text -----
I feel more confident on
how to tackle this with a
class, taking it from
introduction all the way to
a plenary, making it for a
strong lesson on global
citizenship.
----- End of picture text -----

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West of Scotland Development Education Centre Year ended 30 September 2025

Anti-racism Professional Learning

During this reporting period over 330 teachers have participated in our anti racism professional learning.

WoSDEC currently offers antiracism professional learning both through the GCiS programme and to Local Authorities through our adjacent Anti-Racist Education grant. Both elements are currently funded by the Scottish Government.

We know from our network for Supporting Anti-Racist education across Scottish Local Authorities, at least one third of local authorities are proactively exploring how to strategically enhance anti-racist education, but lack of resources and staff time continues to hinder collective efforts. Where local authorities have been more successful, we know that this has been because of protected time for staff to lead this work as part of their remits. Several local authorities have set up curriculum working groups to embed and enact the anti-racist curriculum principles.

The resources have been created in partnership with ScotDEC in direct response to unmet need for high quality and relevant resources, aligned to key areas of the curriculum and also promoting interdisciplinary and project-based learning and whole-schools approaches. The availability of facilitated professional learning to support engagement is vital, particularly in areas (sectors or geographical) where there has been less focus so far on building racial literacy. The first level resource was completed in March 2025 with training on this taking place from May to October 2025, as well as continuing national training on the Health & Well-Being (HWB) resource. https://www.antiracisted.scot

The critical questions to ask myself before showing images relating to topics such as WW2 and maps deepened my understanding of small, easy changes I can make to ensure

This course has changed my thinking, I hadn't realised that young children held these views or made decisions on their play based on racist views. The resource is excellent and I will share with our wider team, lots to provoke thoughts and challenge thinking. I think our setting is quite strong with good relationships with our families who engage well with us and support our setting with resources, labelling, songs etc and our staff offer a Bilingual Blether group for parents/ carers. Early Years Teacher - East Renfrewshire

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West of Scotland Development Education Centre Year ended 30 September 2025

Paul Hamlyn project

We continue to advance our drama-based pedagogy, with our partners Active Inquiry. This form of pedagogy uses the ‘Theatre of the Oppressed’ approach to learning. The overall aim of the project is to develop teachers' skills and confidence to explore social justice and environmental issues through drama.

Phase 1 of year 1 work took place before this reporting period. Phase 1 of year 2 work took place in Aug-Sep 2025 (harvesting the GC theme from the pupils through drama approaches) in each of our project schools (St Eunan’s, Newark and Moray primaries). We also had our first coaching and reflection/M&E session with the conservatoire.

Phase 2 work with the Year 1 schools (Oakgrove and Riverbank) took place in this reporting period and involved co-writing the new storylines with the class teachers and continuing to engage weekly with learners to create pupil voice.

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West of Scotland Development Education Centre Year ended 30 September 2025

Head Teacher perspective - Riverbank Primary school

This project allowed us to teach important global issues through the medium of drama. This meant that these experiences were more accessible to our children at a more local level. I think the children have gained an incredible perspective of the world through different eyes and that isn't possible with the storylines approach. For some of our children engaging would be challenging however in this manner they were able to access and explore these complex issues more easily .

Head Teacher perspective - Oakgrove primary school

The project was a deeply enriching experience for everyone involved. Although we have done storylines before, for me, what was different about this project, and most powerful, was the Steering Group. Firstly - they were fun! But they were more than that. I think giving the children the space and autonomy to co-create and influence the learning process in a truly meaningful way sparked powerful learning. It was pupil voice in action - something we are regularly trying to empower our children to do. We want them to have a voice and use it to make positive changes.

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West of Scotland Development Education Centre Year ended 30 September 2025

Global Storylines

WoSDEC continues to invest time in the further development of Global Storylines as an income generating resource. Our focus for academic year 25/26 was the redesigning and development of additional stories. A pilot programme began with delivery during a whole school in service day. Feedback from both Croftfoot primary and Annette Street primary has been extremely favourable. Next steps include a further planning session, teachers then teaching a Global Storyline to their class followed by in-depth evaluation

The pack of Storylines is now finalised, with space for any potential updates and feedback from the teachers after the input.

Social Media and Website Engagement Numbers
Our website Over 6000 views
Resources Page 651 visits
Methodologies Page 540 visits
Global Storylines 565 visits

We continue to analyse these figures and seek ways to increase our online presence.

During this reporting year WoSdec made the strategic decision to withdraw from Twitter (X) and instead change to the social network, Bluesky https://bsky.social . This is used to promote our professional learning in a shorter, more engaging format and also to highlight key annual world events linked to our work.

Partnerships

WOSDEC invests heavily in establishing and maintaining successful partnerships with:

Active Inquiry

These are our key delivery partners for our current Paul Hamlyn work as above.

Children’s Parliament

The WOSDEC team met with the CP in June 2025 to look at shared areas of work, and WOSDEC often promoted their materials for digital rights.

Early Years Scotland

WOSDEC delivers training iSn Children’s Rights for Early Years Educators in partnership with Early Years Scotland, widening the reach of participants into both nonformal and formal Early Years establishments.

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West of Scotland Development Education Centre Year ended 30 September 2025

Keep Scotland Beautiful

WOSDEC continues to partner with KSB on their Climate Ready Classrooms courses for teachers where WOSDEC delivers the Climate Justice element of this within the GCiS grant.

The Quakers

WOSDEC continues to partner with the Quakers on our GCiS Peace Education courses, and this year have been beginning to develop our skills in Peer Mediation using the Quaker approach following CPD that WOSDEC attended.

EIS

WOSDEC delivered LfS support training for EIS members, as well as supporting the EIS commissioned Quakers Peace Ed work and being invited to the launch of the EIS Peace Ed policy in June 2025.

In addition to this, WOSDEC has developed an e-learning video in partnership with David Dick, National Officer in Education and Equality (Early Years). This is accessible on the WOSDEC website and Signposts for Global Citizenship. ’A Rights Based Approach in the Early Learning and Childcare Sector.

NASUWT

This is a new relationship for WOSDEC, where we delivered an Anti Racist workshop at their conference in Glasgow in September 2025.

Time for Inclusive Education (TIE)

In partnership with TIE, WOSDEC co-developed a professional learning session on Critical Media Literacy, positioning it within the wider context of Global Citizenship. The course was designed to provide practical strategies based on TIE’s Digital Discourse Resource.

It was a privilege to be invited to their 10 year anniversary celebrations for friends and partners in July 2025, where Nicola Sturgeon spoke passionately about the need for TIE and partners to continue their vital education work.

Education Scotland

WOSDEC have worked closely with Ed Scot within the current curriculum review and reform process. with the Equalities team to support the development of the Social Justice, Rights and Equalities framework and the animations produced. We also work closely with the Learning for Sustainability team as part of the curriculum redesign, as well as engaging with their partners’ network and contributing to their new website content.

Nelson Mandela Scottish Memorial Foundation

WOSDEC continue to support NMSMF’s engagement with schools and were delighted to be invited to help coordinate learners from Newark, Lorne St, St Eunan’s Oakgrove, Blackfriars and Garnetbank primaries to visit the City Chambers in September last year as part of the consultation process on the new statue.

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West of Scotland Development Education Centre Year ended 30 September 2025

Corporate Partnerships

As with previous years WoSDEC staff and staff from our corporate partners Cobry participated in the Glasgow Kiltwalk. This year we went BIG and walked 14 miles, mostly in the rain …. This fundraising activity not only gives us the opportunity to raise funds but also allows us to promote WoSDEC to a wider audience.

2025’s walk attracted over 14,000 people all sharing their belief and the importance of local and UK wide charities. WoSDEC’s aim this year was to raise over £500 to help us produce a video of young people's voice;

:"In WOSDEC we believe hearing and really listening to the voices of young people is so important to helping us understand the issues they are facing. So this year we're fundraising to create a video of young people's voices on why anti racism education is important in Scotland.

Unfortunately many people believe the misconception that Scotland doesn't have a problem with racism. We know many children and young people don't report racist incidents because they don't trust the systems. We believe the experiences and voices of children and young people need to be amplified for this to change, and for Scotland to become a safe place for all."

The video is now in production and we hope to have the final version finished by March

  1. A huge THANK YOU goes out to all our supporters …..

This unique corporate relationship with Cobry https://gocobry.com a link minded organisation, is hugely important to WoSDEC incorporating knowledge sharing and valuable IT support.

Community Engagement

During this reporting period WoSDEC made a decision to ‘dip its toe’ into community engagement as a means to broaden our work from the classroom. To enable this we were delighted to use the inhouse skills from Amal Azzudin.

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West of Scotland Development Education Centre Year ended 30 September 2025

Amal engaged with several community groups, in particular partnering with MILK Café to deliver a series of six workshops focused on Global Citizenship, Human Rights, SelfAdvocacy, and Wellbeing . The sessions engaged 11 women, primarily from ethnic minority backgrounds, including participants from Nigeria, Pakistan, India, Syria, Sierra Leone, China, and Scotland, aged 20 to 60 years old. The link below evidences the success of these sessions.

Milk community workshops report

WoSDEC staff team

As with previous years WoSDEC’s achievements are due entirely to the dedication and commitment of everyone in the team. The way in which each and every member of the team displays a ‘can do’ attitude and willingness to help each other out is beyond words - THANK YOU !

Following WoSDECs decision to once again participate in the Paid Work Placement scheme, we subsequently recruited Humaira Rizwan as Administrative Assistant. This was for a 26 weeks period from February - July 2025. Humaira quickly became a valued member of the team and as such a decision was made to change her contract to permanent from August 2025.

In June 2025 our trusty colleague Kim McCauley decided to resign from WoSDEC to pursue her love of travel and other exciting ventures. To say we were devastated is an understatement … For over 10 years Kim was integral to WoSDECs success and growth. In particular her development of resources and professional learning such as:

Kim has kindly offered her services longer term in a freelance capacity should we need to call on her services. Thank you Kim !

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West of Scotland Development Education Centre Year ended 30 September 2025

Strategic Administrative wins

WoSDECs admin team continues to implement new procedures and processes in their attempt to tighten our financial controls and display best practice across all areas of work. Changes to our expenses policy, including a cap on catering claims, and travel processes has ensured greater value for money and more closely links to our updated Finance Policy. A decision was also taken to share the finance duties giving greater security and checks. This involves our Finance Lead, Connie Smillie, now mentoring and training Humaira Rizwan, Finance Assistant.

During summer 2025 our Communication Lead, Carlie Wilson, undertook a complete redesign of the WoSDEC website . Carlie worked alongside an external web designer to collaborate with the team to ensure the pages were more vibrant and easy to navigate with a fresh more modern feel. Changes also included the way we manage our website. This was significant, giving us more control over our domain name, greater autonomy and enabling in-house changes to our homepage without the need for expensive external support.

Staff performance and development remains a crucial part of our successful team. To that end we have designed a new template for staff use during their Personal Development Reviews. This template allows for greater links between our strategic aims and individual objectives.

https://docs.google.com/document/d/1I3d4ib9JMsyqHqneByj7Cf8mu7NzQNgG/edit

Financial Review

Income and expenditure for the year is set out in the statement of financial activities and the accompanying notes. Grants of £268,441 were receivable as detailed in note 4 to the accounts. Together with fees and other income, total income for the year amounted to £276,559. Expenditure totalled £252,152, as detailed in notes 6 and 7, resulting in an increase in total funds of £24,407 for the year (2024: increase of £53,958). Funds carried forward amount to £182,558, comprising £87,713 in a restricted fund, £1,001 in the fixed asset fund and £93,844 in the general fund (note 14).

Reserves

The free reserves of the charity are represented by the balance of £93,844 on the general fund. This equates to four to five months expenditure (based on 24-25 annual expenditure) and is considered to be a reasonable level as a contingency against any shortfall in income, given other funding in place.

Signed on behalf of the Trustees

Nuzhat Uthmani and Cathy Begley, Co-Chairs, 26 February 2026

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West of Scotland Development Education Centre Year ended 30 September 2025

Independent Examiner’s report to the Trustees of West of Scotland Development Education Centre

I report on the accounts of the charity for the year ended 30 September 2025 which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance 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 l0(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s report

My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes a 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 consequently I do not express an audit opinion on the view given by the accounts

Independent Examiner’s statement

In the course of my examination, no matter has come to my attention:

have not been met; or

Elaine Alsop ACA DChA FCIE

EA Independent Ltd 5 South Charlotte Street Edinburgh, EH2 4AN

26 February 2026

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West of Scotland Development Education Centre

Statement of Financial Activities For the year ended 30 September 2025

Unrestricted Restricted Total Total
2025 2025 2025 2024
Notes £ £ £ £
Income from:
Grants and donations 4 10,294 258,810 269,104 225,169
Charitable activities 5 7,455 - 7,455 15,533
────── ────── ────── ──────
Total income 17,749 258,810 276,559 240,702
────── ────── ────── ──────
Expenditure on:
Charitable activities 6 19,845 231,152 250,997 185,409
Governance expenses 7 1,155 - 1,155 1,335
────── ────── ────── ──────
Total expenditure 21,000 231,152 252,152 186,744
────── ────── ────── ──────
Net income / (expenditure) (3,251) 27,658 24,407 53,958
Transfers between funds - - - -
────── ────── ────── ──────
Net movement in funds (3,251) 27,658 24,407 53.958
Reconciliation of funds:
Fund brought forward 98,096 60,055 158,151 104,193
────── ────── ────── ──────
Fund balances carried forward 94,845 87,713 182,558 158,151
══════ ══════ ══════ ══════

The statement of financial activities includes all gains and losses recognised in the year. The results for the year derive from continuing activities.

The notes on pages 19 to 29 form part of these financial statements

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West of Scotland Development Education Centre

Balance Sheet

At 30 September 2025

2025 2024
Notes £ £ £ £
Fixed assets 10 1,001 963
Current assets
Debtors 11 34,605 76,932
Cash at bank and in hand 152,747 160,583
────── ──────
187,352 237,515
Liabilities
Creditors: Amounts falling due
within one year		 12 (5,795) (80,327)
────── ──────
Net current assets 181,557 157,188
────── ──────
Net assets 182,558 158,151
══════ ══════
Funds
Restricted funds 14 87,713 60,055
Unrestricted funds 14 94,845 98,096
────── ──────
Total Charity Funds 182,558 158,151
══════ ══════

These accounts were approved and authorised for issue by the Board of Trustees on 26 February 2026.

Nuzhat Uthmani and Cathy Begley Co-Chairs

The notes on pages 19 to 29 form part of these financial statements

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

1 ACCOUNTING POLICIES

1.1 General Information

West of Scotland Development Education Centre is a registered Scottish Charitable Incorporated Organisation with charity registration number SC038691. Its principal address is:

Finnieston 3, The Pyramid at Anderston, 759 Argyle Street, Glasgow, G3 8DS

The principal activities are to advance development education at all levels of the Scottish education system and to promote equality, diversity and the advancement of human rights, conflict resolution or reconciliation by the study of issues of justice, equality and human rights in a multicultural society and an interdependent world, and of environmental concerns.

1.2 Basis of Preparation

The accounts have been prepared under the historical cost convention accordance with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

West of Scotland Development Centre meets the definition of a public benefit entity under FRS 102.

These financial statements are presented in Pounds Sterling (GBP) as that is the currency in which the charity’s transactions are denominated. Monetary amounts in these financial statements are rounded to the nearest pound (£).

The preparation of the financial statements requires the use of certain critical accounting estimates. It also requires Trustees to exercise their judgement in the process of applying the accounting policies. Use of available information and application of judgement are inherent in the formation of estimates. Actual outcomes in the future could differ from such estimates. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed in note 2.

The trustees have taken the advantage of the provisions in the SORP from preparing a statement of cash flows as afforded to small entities by FRS 102.

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

1 ACCOUNTING POLICIES (continued)

1.3 Going Concern

The accounts have been prepared on a going concern basis as the Trustees are of the opinion that the charity can continue to meet its obligations as they fall due for the foreseeable future. They regularly monitor the funding streams and evaluate the projected expenditure and the free reserves available.

1.4 Income

All income is included in the Statement of Financial Activities when the charity is entitled to the income, receipt is probable, and the amount can be measured reliably. The following specific policies are applied to the particular categories of income:

1.5 Expenditure

Expenditure is recognised when the charity has entered into a legal or constructive obligation, it is probable that settlement will be required and the amount of the obligation can be measured reliably. It has been accounted for on an accruals basis and has been classified under relevant headings.

The charity is not registered for VAT, and accordingly expenditure is shown gross of irrecoverable VAT. Resources are expended as:

1.6 Taxation

West of Scotland Development Education Centre is accepted by HMRC as a charity under section 521 to 563, Income Tax Act 2007, and accordingly no provision is required for taxation surpluses.

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

1 ACCOUNTING POLICIES (continued)

1.7 Funds

Unrestricted funds are available to use and are administered on a discretionary basis under the direction of the Trustees, and in line with the objects of the charity.

Restricted funds are to be used for particular restricted purposes within the charity’s objectives. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

1.8 Financial Assets and Financial Liabilities

Financial instruments are recognised in the Balance Sheet when the charity becomes a party to the contractual provisions of the instrument. Financial instruments are initially measured at transaction price. Subsequent to initial recognition they are accounted for as set out below.

The charity only enters into basic financial instruments. At the end of each reporting period basic financial instruments are measured at amortised cost using the effective interest rate method.

Financial assets are derecognised when the contractual rights to the cash flows from the asset expire, or when the charity has transferred substantially all the risks and rewards of ownership. Financial liabilities are derecognised only once the liability has been extinguished through discharge, cancellation or expiry.

1.9 Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts.

1.10 Foreign exchange

Assets and liabilities denoted in foreign currencies are translated into sterling at the rate applicable to the balance sheet date. Exchange gains or losses are taken to the income and expenditure account.

1.11 Pensions

The charity operates an auto enrolment scheme for the benefits of its employees. Contributions payable are charged to the income and expenditure account in the period they are payable.

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

2 ACCOUNTING POLICIES (continued)

1.12 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Expenditure on equipment less than £100 has been charged to the income and expenditure account.

1.13 Debtors

Trade and other debtors are measured at transaction price.

1.14 Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result on the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

2 CRITICAL JUDGEMENTS AND ESTIMATES

The preparation of financial statements in compliance with the Charities SORP (FRS 102) requires the use of certain critical accounting estimates. It also requires the Trustees to exercise judgement in applying the charity's accounting policies. The Trustees do not consider there to be any material accounting judgement required in preparing these accounts. The Trustees are satisfied that accounting policies are appropriate and applied consistently.

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

3 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITES

Unrestricted Restricted Total
2024 2024 2024
£ £ £
Income from:
Grants 6,960 218,209 225,169
Charitable activities 15,533 - 15,533
────── ────── ──────
Total income 22,493 218,209 240,702
────── ────── ──────
Expenditure on:
Charitable activities 27,255 158,154 185,409
Governance activities 1,335 - 1,335
────── ────── ──────
Total expenditure 28,590 158,154 186,744
────── ────── ──────
Net movement in funds (6,097) 60,055 53,958
══════ ══════ ══════

4 INCOME FROM GRANTS AND DONATIONS

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Scottish Government –
supporting Scottish teachers
developing global citizenship in - 122,170 122,170 118,209
Scottish education
Paul Hamlyn –developing
teachers, skills and confidence
to explore social
justice/environmental issues - 75,000 75,000 75,000
through drama
Scottish Government –anti-
racism and diversity training - 49,672 49,672 25,000
Scottish Government_– SJRE_
curriculum work - 11,968 11,968 -
Paid Work Placement funding 9,631 - 9,631 6,960
────── ────── ────── ──────
9,631 258,810 268,441 225,169
Donations 663 - 663 -
────── ────── ────── ──────
Total income 10,294 258,810 269,104 225,169
────── ────── ────── ──────

In 2024, £218,209 was restricted grant income and £6,960 was unrestricted.

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

5 INCOME FROM CHARITABLE ACTIVITIES

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Other invoiced fees 7,455 - 7,455 15,533
────── ────── ────── ──────

All fees from charitable activities income in 2024 was unrestricted.

6 EXPENDITURE ON CHARITABLE ACTIVITIES

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Salaries and wages 7,034 197,761 204,795 153,611
Paul Hamlyn project costs - 23,728 23,728 11,291
Consultancy / freelance fees 858 7,968 7,968 7,259
Staff travel 12 1,695 1,707 1,461
Staff training 1,230 - 1,230 850
Social media and website 1,146 - 1,146 2,982
Subscriptions 893 - 893 922
Rent 3,473 - 3,473 3,224
Heat & light 349 - 349 361
Insurance 943 - 943 916
Office costs 2,141 - 2,141 1,268
Payroll fees 995 - 995 435
Depreciation 771 - 771 829
────── ────── ────── ──────
Total expenditure 19,845 231,152 250,997 185,409
────── ────── ────── ──────

In 2024, £158,154 was restricted expenditure and £27,255 was unrestricted.

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

7 GOVERNANCE ACTIVITIES

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
AGM costs 155 - 155 335
Independent examination 1,000 - 1,000 1,000
────── ────── ────── ──────
Total expenditure 1,155 - 1,155 1,289
────── ────── ────── ──────

In 2024, all governance expenditure was unrestricted.

8 EMPLOYEES

Total Total
2025 2024
£ £
Gross Salaries 184,445 141,313
Employers National insurance 21,080 11,158
Employers NI Allowance (10,500) (5,000)
Employers Pension 9,770 6,140
────── ──────
Total salary cost 204,795 153,611
────── ──────

No employee received emoluments of more than £60,000 in the current or prior year.

The average monthly number of employees during the year was 9 (2024: 7), as at September 2025 there were 8 employees.

The charity has a flat structure with trustees setting the strategic direction, therefore no senior management remuneration to disclose.

Pension contributions

The charity makes contributions to independently administered, defined contribution scheme on behalf of its employees. Contributions to the scheme are charged to the Statement of Financial Activities in the period to which they relate. Contributions payable during the year were £9,770 (2024: £6,140).

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

9 TRUSTEE REMUNERATION AND RELATED PARTIES

No members of the Trustee Board (nor any person connected with them) received any remuneration during the current or prior year.

No members of the Trustee Board received reimbursements in respect of travel expenses for attending meetings during the current year (2024: £nil).

10 FIXED ASSETS

2025 2024
£ £
Office equipment at 1 October 10,551 9,761
Additions in the year 809 790
───── ─────
Office equipment at 30 September 11,360 10,551
───── ─────
Accumulated depreciation at 1 October 9,588 8,759
Depreciation charged in the year 771 829
───── ─────
Accumulated depreciation at 30 September 10,359 9,588
───── ─────
Net Book Value at 30 September 1,001 963
═════ ═════
DEBTORS
2024 2023
£ £
Scottish Government funding Q2 33,515 -
Paul Hamlyn year 2 funding receivable - 75,000
Prepayments & other debtors 1,090 1,932
───── ─────
34,605 76,932
═════ ═════

11 DEBTORS

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

12 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Tax and social security 4,539 2,960
Deferred income (see note 13) - 75,000
Accruals and other creditors 1,256 2,367
───── ─────
5,795 80,327
═════ ═════
Operating lease commitments
The charity’s future payments under operating lease payments are as follows:
For rental of premises
Under leases expiring within one year 3,480 3,480
───── ─────
Termination period of 3 months written notice 870 870
───── ─────
13 DEFERRED INCOME
2025 2024
£ £
Deferred income brought forward 75,000 10,000
Paul Hamlyn year 2 funding - 75,000
Scottish Government: anti-racism work - -
Released in year (75,000)
(10,000)
───── ─────
Deferred income carried forward - 75,000
═════ ═════

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West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

14 MOVEMENT OF FUNDS

MOVEMENT OF FUNDS
Balance Balance
at 1 Oct at 30 Sep
2024 Income Expenditure Transfers 2025
£ £ £ £ £
Unrestricted Funds
General fund 97,133 17,749 (21,000) (38) 93,844
Fixed asset fund 963 - - 38 1,001
────── ────── ────── ────── ──────
98,096 17,749 (21,000) - 94,845
────── ────── ────── ────── ──────
Restricted Funds
Scottish Government (a) - 122,170 (122,170) - -
Scottish Government (b) - 49,672 (49,672) - -
Paul Hamlyn (c) 60,055 75,000 (47,342) - 87,713
SJRE (d) 11,968 (11,968) -
────── ────── ────── ────── ──────
60,055 258,810 (231,152) - 87,713
────── ────── ────── ────── ──────
Total Funds 158,151 276,559 (252,152) - 182,558
══════ ══════ ══════ ══════ ══════

Purpose of funds:

Unrestricted general fund represents the free reserves of the charity to be used under the direction of the trustees to meet the charitable objects. Unrestricted fixed asset fund represents the value of the assets to be used by the charity in carrying out its charitable objects.

Restricted funds:

28

West of Scotland Development Education Centre

Notes to the accounts For the year ended 30 September 2025

Transfers between funds:

A transfer of £809 was made from the general fund to the fixed asset fund to represent the purchase of computer equipment and £771 from the fixed asset fund representing the depreciation charge during the year. The net effect was a transfer of £38.

Movements in funds – comparative figures

Balance Balance
at 1 Oct at 30 Sep
2023 Income Expenditure Transfers 2024
£ £ £ £ £
Unrestricted Funds
General fund 103,191 22,493 (28,590) 39 97,133
Fixed asset fund 1,002 - - (39) 963
────── ────── ────── ────── ──────
104,193 22,493 (28,590) - 98,096
────── ────── ────── ────── ──────
Restricted Funds
Scottish Government (a) - 118,209 (118,209) - -
Scottish Government (b) - 25,000 (25,000) - -
Paul Hamlyn (c) - 75,000 (14,945) - 60,055
────── ────── ────── ────── ──────
218,209 (158,154) - 60,055
────── ────── ────── ────── ──────
Total Funds 104,193 240,702 (186,744) - 158,151
══════ ══════ ══════ ══════ ══════

(a) – (c) as on previous page

15 ANALYSIS OF NET ASSETS REPRESENTING FUNDS

Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Fund balances at 30 September 2025 are represented by:
Fixed assets 1,001 - 1,001
Net current assets 101,054 80,502 181,557
────── ────── ──────
102,055 80,502 182,558
══════ ══════ ══════
Fund balances at 30 September 2024 are represented by:
Fixed assets 963 - 963
Net current assets 97,133 60,055 157,188
────── ────── ──────
98,096 60,055 158,151
══════ ══════ ══════

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