2025-12-31-accounts - CSI - Central Scotland Interfaith

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Registered Charity number SC041399

CSI - Central Scotland Interfaith

Accounts

for the year ended

31[st] December 2025

CSI- Central Scotland Interfaith

Annual Accounts 2025

CSI – Central Scotland Interfaith

Reference and Administrative Information:

Registered Charity number SC041399

Principal Address:

5 Hodge Street, Falkirk FK1 5AA

Charity Trustees:

Mr Jeremy Fox, Convener Rev Andrew Sarle, Secretary

Bankers:

Bank of Scotland High Street Falkirk

Independent Examiner:

Mr James Slater 29a Henderson Street Bridge of Allan FK9 4HN

CSI- Central Scotland Interfaith

Annual Accounts 2025

Annual Report of the Trustees

Introduction

The Trustees are pleased to present the annual accounts for CSI - Central Scotland Interfaith for the year ended 31[st] December 2025

CSI is a charity recognised by OSCR (the Office of the Scottish Charity Regulator) on April 13, 2010. It was the product of lengthy discussions between members of different religious communities in the local government areas of Clackmannanshire, Falkirk and Stirling. A formal constitution was adopted in December 2009, and a committee elected.

The object of CSI is to provide the people of Central Scotland who are members of religious communities with a forum for dialogue to facilitate the building of bridges of understanding together and in furtherance thereof the Group will seek:-
a) To promote good relations and respect between people of different religious communities in Central Scotland.
b) To foster friendship trust and mutual understanding between peoples of all religions and to improve communication links between the religious communities.
c) To liaise with social and civic organisations in order to receive their concerns, and to disseminate information to members of the Group on their behalf as appropriate
d) To associate with the national and local statutory authorities, religious and belief communities, voluntary organisations and inhabitants of the Clackmannanshire, Falkirk and Stirling Council areas as appropriate
e) To encourage social activity and disseminate information about interfaith activities to people of all ages in the local communities
f) To consult and to co-operate in religious, racial and social issues and other matters of material concern and speak out when appropriate.
g) To promote projects, meetings and events whereby religious communities can inform people of all ages in the local communities about their beliefs and traditions.
h) To work together against prejudice of all kinds and to seek solutions to problems experienced by local religious communities in the practice of their religion and beliefs.
i) To raise funds by means, and for charitable causes, agreed by the Group.

Background to Current Strategy

CSI seeks to become the forum to promote inter faith encounter in Clackmannanshire, Falkirk and Stirling and attempts to reach this goal by

a) holding informal meetings in private homes and other public venues including places of worship to enable discussion and dialogue
b) promoting public meetings
c) taking part in community events (e.g. litter pick-ups)

Activities and Achievements in 2025

As a result of falling attendances at meetings since 2012, the committee decided to cease arranging any meetings until a strategic review was to take place. Consequently no subscriptions have been levied since 2012. This review is continuing into 2025. The secretary continued to inform interested parties through emails and webpage updates of meetings promoted by other organisations, principally Interfaith Scotland and “Soul Space” at Stirling Methodist Church. During 2025, Soul Space continued to meet around every 6 weeks, normally in Stirling Methodist Church. A Facebook page was updated by the Secretary throughout the year.

Income

There was no income received during 2025.

Reserves

Reserves are incorporated in the general funds.

Investments

We have no investments. All funds are deposited in a cheque account.

Structure, Governance and management

CSI – Central Scotland Interfaith is registered as a Charity and is governed by its Constitution. The management of CSI is the responsibility of its Committee. The Secretary regularly updates other committee members on relevant changes in legislation and best practice relating to charities. There is no formal induction programme but ongoing guidance is given to ensure that all of those involved are familiar with the values, aims and responsibilities of CSI.

CSI- Central Scotland Interfaith

Annual Accounts 2025

Trustees’ Responsibilities

The committee members are responsible for the temporal affairs of CSI. They manage and safeguard the assets of CSI. They are also responsible for keeping proper accounting records and ensuring that the accounts are prepared in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The committee members keep under review the major risks to which CSI is exposed and they monitor the risk profile so that any risks can be mitigated.

The Secretary prepares financial statements which give sufficient detail to enable an appreciation of the transactions of the CSI during the financial year. The Trustees are responsible for keeping proper accounting records which, on request, must reflect the current financial position of CSI at that time.

Charitable Objectives and Activities

Although CSI presently has no activities which are likely to require non-trivial funding, its objective is the advancement of the inter faith dialogue and the advancement of education of the public in the area to allow members of different faiths to

learn from each other
learn about each other
break down barriers of ignorance and prejudice

Volunteers

The Trustees are grateful for the time freely given by volunteers, without whom CSI would be unable to operate.

Achievements and performance

CSI continues to seek opportunities which are compatible with its Charitable Objectives and Activities.

Financial Review

A deficit of £125 was recorded for the year ending December 31, 2025. The comparable figure for 2024 was £75.

Conclusion

The Trustees would like to thank all those who contribute their time, energy and money so generously to ensure the continuation and development of the work of CSI – Central Scotland Interfaith.

On behalf of the Trustees

Rev Andrew Sarle Secretary 11 January 2026

CSI- Central Scotland Interfaith

Annual Accounts 2025

Independent Examiner’s Report

to the Trustees of CSI – Central Scotland Interfaith

I report on the accounts of the charity for the period ended 31 December 2025 which are set out on pages 6 to 8.

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) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention [other than that disclosed on the attached page*]

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

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

James Slater

29A Henderson Street Bridge of Allan FK9 4HN

12 January 2026

CSI- Central Scotland Interfaith

Annual Accounts 2025

Receipts and Payments Account

Year ended 31 December 2054

Receipts Note Donations & Subscriptions Legacies Activities for Generating Funds Bank & Deposit interest Investment income Rental of premises Sale of assets Sale of investments Grants Other Receipts Total Receipts Payments Costs of generating funds Charitable activities 8 Governance costs Total Payments Excess of Receipts over Payments for the year before transfers Transfers Excess of Receipts over Payments for the year		Unrestricted Funds 2025 £ - - - - - - - - - - - - - - 125.00 125.00 - - -125.00	Restricted Funds 2025 £ - - - - - - - - - - - - - - - - - - -	Endowment Funds 2025 £ - - - - - - - - - - - - - - - - - - -	Total 2025 £ - - - - - - - - - - - - - - 125.00 125.00 - - -125.00	Total 2024 £ - - - - -
						- - - - - -
						-
						- - 75.00
						75.00
						- -
						-75.00

CSI- Central Scotland Interfaith

Annual Accounts 2025

Statement of Balances

At 31 December 2025 Note Bank & Deposit Balances Bank & deposit balances brought forward Movement in year: Excess of Receipts over Payments for the year Bank & deposit balances carried forward Investments at market value (cost £ -) Assets Bank of Scotland Current Account 5 Liabilities	Unrestricted funds £ 456.68 -125.00 331.68 - 331.68 -	Restricted funds £ - - - - - -	Endowment funds £ - - - - - -	Total 2025 £ 456.68 -125.00 331.68 - 331.68 -

The accounts were approved by the Trustees on 11 January 2025 For and on behalf of the Trustees

Andrew Sarle Secretary

CSI- Central Scotland Interfaith Notes to the Accounts

Annual Accounts 2025

1. Accounting policies

1.1 Basis of Preparation

The accounts have been prepared in accordance with applicable accounting standards and under the historic cost convention, modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Statement of Recommended Practice: Accounting and Reporting by Charities (2005). They consist of a summary of all monies received and paid via the bank and in cash by CSI during the financial year, along with a statement of balances.

1.2 Restricted Funds

There are no restricted funds. All monies raised are deposited in the general account from which all expenditure is met.

1.3 Property

CSI neither owns nor has any interests in property.

2. Gift Aid.

No Gift Aid has been claimed yet by CSI.

3. Receipts from investments other than land & buildings

There were no such receipts.

4. Overall Surplus.

The overall income/expenditure deficit this year amounts to £125.00. (2024 deficit £75.00)

5. Assets.

Assets are held solely within the Bank of Scotland Current account.

6. Sale and purchase of fixed assets.

CSI owned no fixed assets during the year.

7. Remuneration and Expenses paid to Trustees

None of the Trustees received any remuneration or expenses relating to their position as Trustee.

8. Cost of Charitable Activities.

The only cost incurred during 2025 was the payment of a membership fee to Interfaith Scotland.

9. Debtors and Creditors.

At the end of the year there were no outstanding debts or credits.