School Mock Court Case Project SCIO RECEIPTS AND PAYMENTS ACCOUNTS For the Year ended l August 2024 Charity No: SC043342
School Mock Court Case Project Year ended l August 2024 Contents Page Twstees, Annual Report Report of Independent F.xaminer Receipts and Payments Accounts Statement of Balances Notes and Accounting Policies
School Mock Court Case Project Trustees, Annual Report For the year ended l August 2024 Reference and Administrative Inforniation Charity Name: School Mock Court Case Project Charity Number: SC043342 Address: Trustees: Independent Examiner: Hollis Accounting Limiied Chartered AcLountants 3 Melville Crescent Edinburgh EH3 7HW Bankers: Royal Bank of ScotlaTrd Edinburgh St Andrew Square St Andrew Square Edinburgh EH2 2AD Page I
School Mock Court Case Project Trustees, Annual Report (continued) For the year ended l August 2024 Structure, Governamce M*ts#gement Co•stitu¢lo The Charity is a Scottish Charitable Incorporated Organisation {SCIO). It was registered in its ¢urr¢nt legal forni on 6 August 2012. The Charity 15 administered in accordance with the t¢rnis of lis constitution. Recruittnent and Appointment of Trustees There shall be no less than three and no more than five trustees. The rules that govern the appointment and retirement of trustees are; a) At the first AGM, one third of the charity trustees shall retire from office. the question of which of them is to Tetire shall be deterniined by some random method. b) A charity trustee retiring at an AGM will be deemed to have been re-selected unless.. hdshe advises the Board prior to the conclusion of the AGM that helshe does not wish to be re- appointed as a charity trustee. or an election process was held at ihe AGM and ihey are among those electedlre-ele¢ted through that proccss. or a re501ution wa5 Put to the AGM and was carried. ¢} In addition to Iheii powers, the Board may at any time appoint any non-m¢mb¢r of the organisation lo be a charity irusiee eiiher on the basis that helshe has contsct in the course of activities, or specialist experience and skills whi¢h would assist the Board. ObJectives And Aetivities Chorit4blepurpose The objective of the charity is to advance the educAtion 8nd experience of children in accordance with the rurriculuffl for excellence by conducting a series of mock court cases in which the beneficiaries shall participate with assistance from various members of the legal profession. Activilies The area of benefil is th¢ whole of S¢oiland and the surrounding areas. The organisation shall promot¢ its activities to people within the area to benefit who are pupils in primary and s¢nior srhools within S¢otland and ihe surrounding area. These pupils are the beneficiaries of ihe charity. Achievemettts and Performance The School Mock Court Project ¢onlinues providing our Mock Court programmes to primary and secondary school students across Scotland. These programmes provides valuable insighi into the judiciary and demystifies the courts for participants. Participating students are provided with the opportunity. resour¢¢s, and tutOTing to allow them to engage with sophisticated legal concepts, examin¢ evidence, drnft pleadings, and argue in real courts in front of r¢al judges. This is an exeellent opportunity forthe participants to develop their critica] thinkin& re&soning, investigative, and public sp¢aking skills. Furth¢rnior¢, wilh our funding we have been developing a new broadening gene education programme focused on STEM learning which is currently being piloted in 3 schools in the Glasgow are& This proamMe is one which we are closely collaborating with the Gl&sgow City Council's ¢ducation d¢partment, as they are keen to irnplement the completed programme a¢ross all Ih¢ir secondary schools. We have also been pursuing our objective of becoming accredited and able to offer reCOlsed educational ¢¢rtifi¢aiions, to ihis end we have been developing a ielationship with Edinburgh Napier Univeisity by means of a summer school Proamme which is still in early stages. Page 2
School Mock Court Case Project Trustees, Annual Report {continued) For the year ended l August 2024 This summer school would provide secondary school students considering whether tertiary education is for them to ¢xp¢rienc¢ 2 18s1¢r of life al UniveIty and will allow them to make more inforni¢d decisions. We ¢ondu¢i a lot of work to benefit students from deprived areas, primarily ow prOammeS are delivered to state schools. and we are d¢lighi¢d lo see th¢ impact that ihe pro¥rarnme has on the students. Many participants enter the programme thinking that the courts are a place that send people to prison, and emerge understanding thai the role of ihe courts is to protect all people. Financial Review The charity had a surplu5 of £1,115 for the year (2023: defi¢it £3,215). Reserves Policy Th¢ r¢serves al l August 2024 are £10,550 {2023.. £9.435). The cuent lev¢1 of resery¢s held is for use by the organisation in forthcoming yeaTS in order to meet its objectives. Donated Fa¢ilities a#d Servlres Chamberlain McBain Ltd has previously donated work space and staff, together with paying for many operationa] costs to assist the project to a value of £nil {2023.. £26,570). Trustee, is a Director of Chamberlain McBain Ltd. Plans for Future Periods The injstees are ¢ommitt¢d to maintaining and improving the seryices currently provided. Statement of Trusle¢s' ResponsibilitÈe5 The truslees must prepare financial statements whi¢h give sufficient detail to enable an appreciation of th¢ transactions of ihe Charity during the financial year. The trustees are responsible for keeping proper accounting re¢ords which. on request, must reflect the financial position of the Charity at that time. This must be don¢ io ¢nsur¢ that the finaft¢ia] sta*ments comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2(K16. They are also responsible for safeguarding the asseis of the Charity and must take reasonable steps for the prevention and l or detection of fraud and oth¢r irregulariti¢s. Approved by the Trustees and sigTred on their behalf, Date." 28.01.25 DAte:27.1.25 Page 3
Independent Examiner's Report to School Mock Court Case Project I report on the accounts of the charity for the year ending l August 2024 which are sel out on pages 5 Respectlve respoDsibilities of trustees alld examiner The charity's Irustees are responsible for the prepatIOn of the account5 in accordance with th¢ i¢rn)s of the Charities and Trustee Investment (Scotland) Act 2(M)5 and the Charilies Accounts (Scotland) Regulations 2(KJ6. The charity trusiees consider Ihat the audit requirement of RegLElaiion 10(1) (d) of the Accounts Regulations does not apply. It 15 my responsibility to examine the accounts Js r¢quired under section 44{1) {c) of the Act and to state whether particular matters have come to tny attention. Basis of independent exwminer's Statement An ¢xaminaiion is carried out in accordance with Regulation I l of the Charities A¢¢ounts (Scotland) Regulations 2006. An examination includes a review of the accounting records k¢pl by the ¢harily and a comparison of the accounts presented with those records. It also in¢lud¢s ¢onsideration of any unusual items or disclosures in the accounts, and seeks explanations from th¢ trusiees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an a(Mlil, and ¢onsequently I do not express an audit opiniorl on the view given by th¢ accounts. Independent exAminer's statement In the course of my examination, no matter has come to my attention, which gives tne reasonable cause to believe that in any materia] respect the requirements.. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulalion 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting re¢ords and ¢omply with Regulation 9 of the 2006 Accounts R¢gulations have not been m¢t, or to whi¢h, ID my opinion, attention should be drawn in order to enable a proper understanding of thc accounts lo be reached. cL()utt -ImitL 3 Melville Cresceni Edinburgh EH3 7HW Date: Page 4
School Mock Court Case Project Receipts and Payments Accounts Year endiDg 1st August 2024 Unrestricted Fund$ Restricted Funds Total 2024 Total 2023 Notes Receipts Donations (incl Gift Aid) Grants Activities for generating funds Charitable activities Bank Interest Other income Loan received Total Receipts 1,000 6,000 1,000 6,000 528 22,500 5,470 105 890 5.470 105 890 4.752 37 20 2,300 30,137 13,465 13,465 PA)rylleDts Cost of ¢haritable aciivilies Loan repayment Total P*yments 10,550 1,800 12,350 10,550 1,8 12,350 33,352 33.352 Net r¢ceipts/{paym¢nts) Transfers between funds 1,115 (3,215) Surplusl{deficit) for the year {3,215} Page 5
School Mock Court Case Project Statement of Balances Year ending 1st August 2024 Unrestricted Fund$ Rtstrlcted Funds Total 2024 Tota 2023 Opening cash at bank and in hand Movement ID Year: Surplusl(deficit) for the year B21all¢e$ ¢arried forsyard 7,782 1,653 9,435 12,650 1,115 10.550 (3,215) 9,435 8,897 1,653 Bank & Deposil Balances Current Accounts Balances at 1st August 2024 8,897 8,897 1,653 1,653 10,550 10,550 9,435 9,435 Otber assets Debiors - Participation F¢¢$ Balances at 1st August 2024 970 970 Liabilities Independent Examiner's Fe¢ Other creditors PAYE Balances at 1st August 2024 1,080 2,366 216 3,662 1.080 2,366 216 3,662 766 2,300 136 3,202 The Aceounts were approved by the Charity on.. .2025 For and on behalf of all the trustees Pag¢ 6
School Mock Court Case Project Notes to the Ac¢outtts for the year ending 1st August 2024 l. Accounting Policy The accounts hav¢ been prepared on a receipts and paymenis basis in a¢rordance with the Charities & Trustee Investment {Scotland} Act 2005 and rh¢ Charities Accounts (Scotland) Regulations 2006 (as amended). 2. N*tllTe and purpose of funds Funds are classified as either restricted or unrestri¢l¢d, defined as follows. R¢stricled funds are funds subject to sp¢¢ifi¢ requirements as to their use which may be declared by the donor or with their auihority or created through legal processes, but still within tlie wider objects of the Charity. Unreslri¢ied fund5 are expendable at the discretion of the trustee5 in furtherance of the objects of the charity. 3. Related party tr#DSaCtions No remuneration was paid to th¢ trustees or any ¢onnected persons during the year (2023.. £Nil). Chamberlain M¢Bain Ltd has previously donated work space and Staff, together with pa)'ing for mdny operational costs to assist the project to a value of £nil (2023.. £26,570). Last year Chamberlain McBain Ltd loarted the School Mock Court Case Project £2:300 (2023..£2,300). This y¢ar £1,800 of ihis was repaid leaving a balance of £500 , TTUStee, 15 a Director of Chamberlain M¢Bain Lid. UDrestricted Restrieted Funds Funds Total 2024 Total 2024 2024 2023 4. Anxtysis of Receipts Voluntary In¢om¢ Donations 1,000 I,O(M) 1.000 1,000 528 528 Charitable aetiviti¢8 Participaiion Fees Other income 5,470 5.470 4.752 5,470 5,470 4,752 Activities for generatln% funds Sales Other income Grants Received 6,000 6,000 22,500 6,1)00 6,000 22,500 Other r¢¢eipts Bank interest Loan received Other income 105 105 37 2,3tM) 20 890 995 890 995 2,357 Total Receipts 13,465 13,465 30.137 Page 7
School Mock Court Case Project Notes to the Accounts for the year ending 1st Auguyt 2024 (Continued) Unrestricted Restricted Fund5 Funds 2024 2024 Total 2024 Total 2023 5. Allalysis of Payments Ch2ri¢*ble A¢tivitie8 Charity expenses Travel Salaries Hire Tental Insurance Fundraising activities Independent Examiner's f¢e Other governance costs Total tost of Charitable activities 1,263 1,263 3,845 285 23,119 5,069 338 4,219 4,721 347 4,219 4.721 347 696 10,550 10,sso 33,352 Other payments Loan repayment Total Payments 1.800 12,350 1,8 12,350 33.352 Asat2Aug 2023 AsatlAug 2024 6. Movement5 itt funds Reeeipts Payments Unrestricted Funds Restri¢ted Funds IT Fund World Education Programme Spe¢ialily Day Total Funds 7,782 13,465 12,350 8,897 1,653 1.653 9,435 13,465 12.350 10,550 The charity had no Iranster of funds in the year 2024 or 2023. Unrestricted Funds To be used for any purpose which cannoi be paid for by any of the other funds. Restricled Funds World Edueatiott Programme This prograTnme has been suspended therefore Funds will be Caled forward. Page 8