## **Scots Philosophical Association Trustees’ Annual Report**
## 01/09/2024 to 31/09/2025
Scottish Charity Number: SC040535
Address c/o Philosophy. School of Humanities. University of Glasgow, Postcode G12 8QQ.
Telephone number 01413305045
Email address scotsphil@gmail.com
Website http://www.scotsphil.org.uk
## **Charity Trustees**
1. John Lyons
2. Bryan Pickel
3. Tina Röck
4. Mahrad Almotahari
5. Michael Hicks
6. Stephan Torre
7. Lisa Ann Jones
8. Kent Hurtig
**2**
## **Objectives and activities**
The purpose of the charity is to advance education, and in particular through: (a) promoting the study of philosophy generally; (b) facilitating the exchange of views on philosophical topics among those teaching
the subject in Scotland; and (c) providing a regular opportunity for the informal discussion of matters of general interest to philosophers, including particularly questions concerning with the teaching of philosophy.
The Association promotes these objectives in a variety of ways. These include: (a) grants for philosophy conferences at Scottish universities; (b) grants for postgraduate activities in the six Scottish departments; (c) regular meetings of the Association; (d) advertising philosophical events, via email list and website; (e) consultative and advisory work, sometimes with other subject associations.
**3**
## **Structure, governance and management**
Type of governing document
The Association was registered as a Scottish Charity with effect from 27 May 2009. The Association is administered in accordance with the terms of the Constitution.
Trustee recruitment and appointment
The trustees are representatives of the Management Committee, either appointed on the establishment of the Association, or thereafter appointed in accordance with the Association's Constitution. This requires unanimous approval of the existing trustees.
**4**
## **Achievements and performance**
In here, include a summary of the main achievements of the charity during the financial period.
The Association paid out grants of £5000 to the Scottish philosophy departments, to be used for the promotion of postgraduate and staff study and teaching. Postgraduate activities funded by this income include workshops, conferences, reading parties, and contributions to Travel and expenses for PG students giving papers at other institutions. The Association also funded 11 conferences.
**5**
**Financial review**
Statement of the charity’s policy on reserves
The Association currently has reserves of £ 340,532 divided between a savings account and a current account. The organisation began saving to increase its reserves in 2022 out of concern that there would be a drop of income due to The Philosophical Quarterly becoming open access. This has not happened. Once the organisation is incorporated (see below), the board would like to invest the reserves and use any dividends to fund further activities.
Details of any deficit
Donated facilities and services
**Future plans**
The Scots Philosophical Association is currently in the process of winding down to be replaced by The Scots Philosophical Association SCIO. We have completed the legals steps and are at the final stages of
## **Additional information**
Got something else to say? Here is your chance!
**6**
## **Declaration**
Signed on behalf of the charity trustees:
**----- Start of picture text -----**
Bryan Pickel
Bryan Pickel
Print name
Treasurer
Designation
01 - 05 - 2026
Date
**----- End of picture text -----**
**7**
## **APPENDIX 1**
|
**Trustees’ Annual Report for the period**|
**Trustees’ Annual Report for the period**|
**Trustees’ Annual Report for the period**|
**Trustees’ Annual Report for the period**|
**Trustees’ Annual Report for the period**|
**Trustees’ Annual Report for the period**|
**Trustees’ Annual Report for the period**|
**Trustees’ Annual Report for the period**|
|---|---|---|---|---|---|---|---|
||Period start date||||Period end date|||
||Day|Month|Year||Day|Month|Year|
|From|
01|09|2024|To|
31|08|2025|
## Office of the Scottish **Charity Regulator**
## **Reference and administration details**
**Charity name** Scots Philosophical Association **Other names charity is known by Registered charity number SC040535 Charity’s principal address** 69 Oakfield Ave, Glasgow
## **Postcode G12 8LP**
## **Names of the charity trustees on date of approval of Trustees’ Annual Report**
||**Trustee name**|**Office (if any)**|**Dates acted if**
**not for whole year**|**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**|
|---|---|---|---|---|
|**1**
**2**
**3**
**4**
**5**
**6**
**7**
**8**
**9**
**10**
**11**
**12**
**13**
**14**
**15**
**16**
**17**
**18**
**19**
**20**|John Lyons|Secretary|||
||Bryan Pickel|Treasurer|||
||Tina Röck|Dundee Rep|||
||Stephan Torre|Aberdeen Rep|||
||Michael Hicks|Glasgow Rep|||
||Mahrad Almotahari|Edinburgh Rep|||
||Kent Hurtig|Stirling Rep|||
||Lisa Ann Jones|St Andrews Rep|||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
**1**
**APPENDIX 1**
## **Reference and administration details**
**Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)**
|**Name**|**Dates acted if not for whole year**|
|---|---|
|Mike Wheeler||
|Mazviita Chirimuuta||
|||
|**Structure, governance and management**|**Structure, governance and management**|
|---|---|
|**Type of governing document**
**Trustee recruitment and appointment**||
||The trustees are representatives of the Management Committee, either
appointed on the establishment of the Association, or thereafter appointed
in accordance with the Association's Constitution. This requires
unanimous approval of the existing trustees.|
||The trustees are representatives of the Management Committee, either
appointed on the establishment of the Association, or thereafter appointed
in accordance with the Association's Constitution. This requires
unanimous approval of the existing trustees.|
|||
|**Objectives and activities**||
|**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||
||The purpose of the charity is to advance education, and in particular
through: (a) promoting the study of philosophy generally; (b) facilitating the
exchange of views on philosophical topics among those teaching the
subject in Scotland; and (c) providing a regular opportunity for the informal
discussion of matters of general interest to philosophers, including
particularly questions concerning with the teaching of philosophy|
||The Association promotes these objectives in a variety of ways. These
include: (a) grants for philosophy conferences at Scottish universities; (b)
grants for postgraduate activities in the six Scottish departments; (c)
regular meetings of the Association; (d) advertising philosophical events,
via email list and website; (e) consultative and advisory work, sometimes
with other subject associations.|
**2**
## **APPENDIX 1**
## **Achievements and performance**
|**Summary of the main achievements of**
**the charity during the financial period**|The Association made grants of £5000 to six units teaching Philosophy in
Scottish Universities (Aberdeen, Dundee, Edinburgh, Glasgow, St
Andrews, and Stirling). Of this sum, £2000 is to be used for Philosophy
Postgraduate activities and travel. The remaining £3000 is to be used for
departmental events.
The Association contributes £5000 to a Centenary Fellowship, which
brings an academic to a Scottish University. In 2024-25, a visitor was
brought to Glasgow.
The Association agree to fund 11 academic conferences at Scottish
Universities. Because we repay events after they have happened, we paid
for 11 conferences from this year and previous years, for a total of
£11,151.28. We have committed to funding a total of 19 conferences in
the academic year for a total of £21,317.70.
The Association ran a conference and Annual General Meeting in
Edinburgh.|
|---|---|
## **Financial review**
|**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|At close of September 2025, the charity had reserves of £379,880.27 held
in a current account and savings account. The revenue for the charity
derives primarily from its share of the profits of The Philosophical
Quarterly, a journal housed in St Andrews partially owned by the SPA. In
recent years, there has been concern that journal profits would decrease
due to open access requirements. However, this has not happened. The
charity is in the process of converting into an SCIO. Once this is complete,
the board considering how to invest the reserves.|
|---|---|
|||
|||
**3**
## **APPENDIX 1**
## **Other optional information**
## **Declaration**
## **The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** Bryan Pickel _**OSCR will accept digital or typed signatures**_ **Full name(s)** Bryan Pickel **Position (e.g. Chair)** Treasurer **Date** 6 May 2026
Enter SC No. below **SC040535**
APPENDIX 2
Enter charity name below
## **The Scots Philosophical Association**
||**The Scots Philosophical Association**|**The Scots Philosophical Association**|**The Scots Philosophical Association**|**The Scots Philosophical Association**|**The Scots Philosophical Association**|**The Scots Philosophical Association**|**The Scots Philosophical Association**|**The Scots Philosophical Association**|**The Scots Philosophical Association**|**The Scots Philosophical Association**|||**SC040535**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Receipts andpayments accounts**|||||||||||||
||**For the period**
**from**|Period sta|||rt date|||Period|||end date|||
|||Day||Month||Year|**to**|Day||Mon|th|Year||
|||01||09||2024||31||08||**2025**||
|||||||||||||||
|**Section A Statement of receipts and payments**||||||||||||||
|**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|||**Expendable**
**endowment**
**funds**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|||**Permanent**
**endowment**
**funds**
**to nearest £**|||**Total funds**
**current period**
**to nearest £**||**Total funds last**
**period**
**to nearest £**|
|Donations|£ 75 716 00
£ 1 996 00
**77 712**||||||||||**-**|||
|Legacies|||||||||||**-**|||
|Grants|||||||||||**75 716**|||
|Receipts from fundraisingactivities|||||||||||**-**|||
|Gross tradingreceipts|||||||||||**-**|||
|Income from investments other than
land and buildings|||||||||||**1 996**|||
|Rents from land & buildings|||||||||||**-**|||
|Gross receipts from other charitable
activities|||||||||||**-**|||
||||||||||||**-**|||
|**_A1 Sub total_**||**-**|||**-**|||**-**|||**77 712**||**-**|
|**A2 Receipts from asset &**
**investment sales**||||||||||||||
|Proceeds from sale of fixed assets|**-**||||||||||**-**|||
|Proceeds from sale of investments|||||||||||**-**|||
|**_A2 Sub total_**||**-**|||**-**|||**-**|||**-**||**-**|
|**_Total receipts_ **
**A3 Payments**|**77 712**|||||||||||||
|||**-**|||**-**|||**-**|||**77 712**||**-**|
|||||||||||||||
|Expenses for fundraising activities|
**46 151**
**1 080**
**2 612**||||||||||**-**|||
|Gross trading payments|||||||||||**-**|||
|Investment management costs|||||||||||**-**|||
|Payments relating directly to charitable
activities|||||||||||**-**|||
|Grants and donations|||||||||||**46 151**|||
|Governance costs:|||||||||||**-**|||
|Audit / independent examination|||||||||||**-**|||
|Preparation of annual accounts|||||||||||**-**|||
|Legal costs|||||||||||**1 080**|||
|Other|||||||||||**2 612**|||
||||||||||||**-**|||
|**_A3 Sub total_ **|**49 843**|**-**|||**-**|||**-**|||**49 843**||**-**|
|**A4 Payments relating to asset and**
**investment movements**||||||||||||||
|Purchases of fixed assets|||||||||||**-**|||
|Purchase of investments|||||||||||**-**|||
|**_A4 Sub total_ **|**-**|**-**|||**-**|||**-**|||**-**||**-**|
|**_Total payments_ **
**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**||||||||||||||
||**49 843**|**-**|||**-**|||**-**|||**49 843**||**-**|
|||||||||||||||
||**27 869**|**-**|||**-**|||**-**|||**27 869**||**-**|
|||||||||||||||
||||||||||||**-**|||
||||||**-**|||||||||
||**27 869**|**-**|||**-**|||**-**|||**27 869**||**-**|
APPENDIX 2
**The Scots Philosophical Association**
**SC040535**
## **Section B Statement of balances**
|**Categories**
**B1 Cash funds**
**B2 Investments**|**Details**
Surplus / (deficit) shown on receipts and
payments account
**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
Cash and bank balances at start of year
**Details**
**Details**|**Unrestricted**
**funds**
**to nearest £**
**312 663**
**27 869**
**340 532**
-|**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**to nearest £**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
-
-
-
**Total**
**Cost (if available)**
**to nearest £**
**Fund to which asset belongs**
**Fund to which asset belongs**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**|
|---|---|---|---|---|---|---|
|||||**312 663**|||
|||||**27 869**|||
|||||**-**|||
|||||**-**|||
|||||**340 532**||**-**|
|||||
-
**Market valuation**
**to nearest £**
**-**
**Current value (if**
**available)**
**to nearest £**||
-|
|||||||**Last year**
**to nearest £**|
||||||||
||||||||
||||||||
||||||||
||||||||
|||||||
**-**|
|||||||**Last year**
**to nearest £**|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
**B3 Other assets**
/ Statement of balances
2
December 2007
## APPENDIX 2
## **B4 Liabilities**
## **B5 Contingent liabilities**
**Signed by one or two trustees on behalf of all the trustees**
## **Details**
## **Details**
## **Signature***
Bryan Pickel
**Total - - -**
**Fund to which liability relates Amount due Last year to nearest £ to nearest £ Total - -**
**Amount due Fund to which liability relates Last year (estimate) to nearest £ to nearest £ Total - -**
**Date of**
## **Print Name**
**approval** Bryan Pickel 01 May 2026
/ Statement of balances
3
December 2007
APPENDIX 2
**SC040535**
## **The Scots Philosophical Association**
## **Section C Notes to the Accounts**
**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_
To advance education, and in particular through: (a) promoting the study of philosophy generally; (b) facilitating the exchange of views on philosophical topics among those teaching the subject in Scotland; and (c) providing a regular opportunity for the informal discussion of matters of general interest to philosophers, including particularly questions concerning with the teaching of philosophy. This is achieved through grants to Scottish Universities Deparments of Philosophy for fellowships, conferences, post-graduate education and other philosophical activities.
## **C2 Grants**
|Conference Support Grants
**Type of activity or project supported**
CentenaryFellow
Department Support Grants|**Individual /**
**institution**
**U of Glasgow**
**Scottish Unis**
**Scottish Unis**|**Number of grants**
**made**|
**£**|
|---|---|---|---|
|||**1**|**5 000**|
|||**6**|**30 000**|
|||**14**|**11 151**|
|||||
|||||
|||**Total**|**46 151**
|
## **C3a Trustee remuneration**
If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
## **Authority under which paid**
## **£**
**C3b Trustee remuneration - details**
/ Notes
December 2007
4
APPENDIX 2
## **C4a Trustee expenses**
## **C4b Trustee expenses - details**
**C5 Transactions with trustees and connected persons**
If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
|||||**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**|
|---|---|---|---|---|---|
|The AGM at University of Aberdeen covered Trustees travel and stay
costs in addition to other speakers, tea and coffee, and room space.||||**6**|**2 380**|
|||||||
|||||||
|||||||
|||||||
|**Nature of relationship**||**Nature of transaction**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**||
|||||||
|||||||
|||||||
|||||||
|||||||
**C6 Other information**
/ Notes
December 2007
5
APPENDIX 2
## gal agreement with OSCR and will be replaced by the Scots Philospohical Association SCIO. We are experienc
/ Notes
6
December 2007
APPENDIX 2
**The Scots Philosophical Association**
**SC040535**
## **Additional analysis (1)**
## **Analysis of receipts and payments**
## **1 Donations**
|**1 Donations**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**|
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||**-**||**-**|**-**|**-**|**-**||**-**|
## **2 Grants**
|**2 Grants**|||||||||
|---|---|---|---|---|---|---|---|---|
||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**|
|PQ Share of Profits|**75 716**|||||**75 716**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**
**75 716**
**-**
**Unrestricted**
**funds**
**to nearest £**
**3 Gross receipts from other charitable activities**|**75 716**||**-**|||**75 716**||**-**|
||||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**|
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||-||-|-|-|-||-|
## **4 Payments relating directly to charitable activities**
||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**|
|---|---|---|---|---|---|---|---|---|
|||||||**-**|
||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|||||||**-**|||
|**Total**|**-**||**-**|**-**|**-**|**-**||**-**|
||-||-|-|-|-||-|
Additional notes (1)
December 2007
APPENDIX 2
**SC040535**
## **Additional analysis (2)**
|**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**|
|---|---|---|---|---|---|---|---|
|Donations||||||**-**||
|Legacies||||||**-**||
|Grants|**75 716**|||||**75 716**||
|Receipts from fundraisingactivities||||||**-**||
|Gross tradingreceipts||||||**-**||
|buildings|**1 996**|||||**1 996**||
|Rents from land & buildings||||||**-**||
|Gross receipts from other charitable activities||||||**-**||
|**_Sub total_**
**Receipts from asset & investment sales**|**77 712**||**-**|**-**|**-**|**77 712**|**-**|
|||||||-||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**77 712**||**-**|**-**|**-**|**77 712**|**-**|
|||||||-||
|Expenses for fundraisingactivities||||||**-**||
|Gross trading payments||||||**-**||
|Investment management costs||||||**-**||
|Payments relatingdirectlyto charitable activities|**2 612**|||||**2 612**||
|Grants and donations|**46 151**|||||**46 151**||
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs|**1 080**|||||**1 080**||
|||||||**-**||
|||||||**-**||
|**_Sub total_**
**Payments relating to asset and investment**
**movements**|**49 843**||**-**|**-**|**-**|**49 843**|**-**|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**49 843**||**-**|**-**|**-**|**49 843**|**-**|
|||||||-||
||**27 869**||**-**|**-**|**-**|**27 869**|**-**|
|||||||||
|||||||**-**||
|||||||||
||**27 869**||**-**|**-**|**-**|**27 869**|**-**|
|||||||-||
|**Nature andpurpose of funds**||||||||
|||||||||
Additional notes (2)
December 2007
APPENDIX 2
**The Scots Philosophical Association**
**SC040535**
## **Additional analysis (3)**
|**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**|
|---|---|---|---|---|---|---|
|Donations|||||**-**||
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraisingactivities|||||**-**||
|Gross tradingreceipts|||||**-**||
|Income from investments other than land and
buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Expenses for fundraising activities|||||**-**||
|Gross trading payments|||||**-**||
|Investment management costs|||||**-**||
|Payments relating directly to charitable activities|||||**-**||
|Grants and donations|||||**-**||
|Governance costs:|||||**-**||
|Audit / independent examination|||||**-**||
|Preparation of annual accounts|||||**-**||
|Legal costs|||||**-**||
||||||**-**||
||||||**-**||
|**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||||
||||||**-**||
||||||||
||**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
|**Nature andpurpose of funds**|||||||
||||||||
Additional notes (3)
December 2007
## **APPENDIX 3**
## **’ Independent examiner s report on the accounts V2**
**Report to the** Charity name **trustees/members of** Scots Philosophical Association
||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|
|---|---|---|---|---|---|---|---|---|---|
||Charity name
Scots Philosophical Association|||||||||
|**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed**:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**SC040535**|||||||||
||Period start date|||||Period end date||||
||Day|Month|Year|||Day||Month|Year|
||
1|09|2024|**to**||
31||08|2025|
|||||||||(remember to include the page
numbers of additional sheets)||
|||||||||||
||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
consider that the audit requirement of Regulation 10(1) (d) 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.|||||||||
||My examination is 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
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 viewgiven bythe accounts.|||||||||
||In the course of my examination, no matter has come to my attention
1.
which gives me reasonable cause to believe that in any material respect the
requirements:
•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
•
to prepare accounts which accord with the accounting records and comply with
Regulation 9 of the 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 accounts to be reached.|||||||||
||||||**Date:**||`18 May 2026`|||
||`Prof. Ben Colburn`|||||||||
||`Secretary, Analysis Trust`|||||||||
||`7 Lindsay Place`|||||||||
||`Glasgow G12 0HU`|||||||||
|||||||||||
|||||||||||
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
** OSCR will accept digital or typed signatures
## **APPENDIX 3**
## **Disclosure section**
Only complete if the examiner needs to highlight material problems.
**Give here brief details of any items that the examiner wishes to disclose**