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School Mock Court Case Project SCIO
RECEIPTS AND PAYMENTS ACCOUNTS For the Year ended 1 August 2025
Charity No: SC043342
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School Mock Court Case Project
Year ended 1 August 2025
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|Contents|Page|
|Trustees’ Annual Report|1|
|Report of|Independent Examiner|4|
|Receipts and Payments|Accounts|5|
|Statement of|Balances|6|
|Notes|and|Accounting Policies|7|
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School Mock Court Case Project Trustees’ Annual Report For the year ended 1 August 2025
Reference and Administrative Information
Charity Name: School Mock Court Case Project
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|Charity Number:|SC043342|
|108|Commercial|Street|
|Address:|
|Edinburgh|
|EH6 6NF|
|Trustees:|Gerald Murphy|Chair|
|Lewis|Richardson|Secretary|
|Kirsty Waughman|Treasurer|(resigned|August|2025)|
|Lady|Leeona Dorrian|Trustee|
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|Independent Examiner:|Suzanne|Graham FCCA|
|Hollis|Accounting|Limited|
|Chartered|Accountants|
|3 Melville Crescent|
|Edinburgh|
|EH3|7HW|
|Bankers:|Royal Bank of Scotland|
|Edinburgh|St Andrew|Square|
|St Andrew|Square|
|Edinburgh|
|EH2|2AD|
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School Mock Court Case Project Trustees’ Annual Report (continued) For the year ended 1 August 2025
Structure, Governance and Management
Constitution
The Charity is a Scottish Charitable Incorporated Organisation (SCIO). It was registered in its current legal form on 6 August 2012. The Charity is administered in accordance with the terms of its constitution.
Recruitment 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;
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a) At the first AGM, one third of the charity trustees shall retire from office; the question of which of them is to retire shall be determined by some random method.
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b) A charity trustee retiring at an AGM will be deemed to have been re-selected unless: he/she advises the Board prior to the conclusion of the AGM that he/she does not wish to be reappointed as a charity trustee; or an election process was held at the AGM and they are among those elected/re-elected through that process; or a resolution was put to the AGM and was carried,
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c) In addition to their powers, the Board may at any time appoint any non-member of the organisationactivities, or specialistto be a charity experiencetrustee andeither skillson which wouldthe basis that assisthe/she thehas Board.contact in the course of
Objectives and Activities
Charitable purpose
The objective of the charity is to advance the education and experience of children in accordance with the curriculum 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.
Activities
The area of benefit is the whole of Scotland and the surrounding areas. The organisation shall promote its activities to people within the area to benefit who are pupils in primary and senior schools within Scotland and the surrounding area. These pupils are the beneficiaries of the charity.
Achievements and Performance
The School Mock Court Project continues to deliver high-quality educational experiences across Scotland. Strong uptake and demonstrable impact allowed Juniors West programme expand from one to two cohorts due to increased demand, reflecting its growing reputation and relevance. Pupils are encouraged to engage with legal concepts through practical casework, courtroom simulation, and mentoring. Developing critical thinking, public speaking, and investigative skills. The project continues building partnerships with schools, community organisations, and justice-sector contributors, such as Police Scotland, to ensure the programme remains inclusive, responsive, and deeply impactful. These developments underscore the project’s role in supporting youth development and deepening understanding of the judiciary.
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School Mock Court Case Project
Trustees’ Annual Report (continued) For the year ended 1 August 2025
Financial Review The charity had a deficit of £5,047 for the year (2024: surplus £1,115).
Reserves Policy
The reserves at 1 August 2025 are £5,503 (2024: £10,550). The current level of reserves held is for use by the organisation in forthcoming years in order to meet its objectives.
Donated Facilities and Services
Chamberlain McBain Ltd has previously donated work space and staff, together with paying for many operational costs to assist the project to a value of £7,085 (2024: £nil). Gerald Murphy, Trustee, is a Director of Chamberlain McBain Ltd. Plans for Future Periods
The trustees are committed to maintaining and improving the services currently provided.
Statement of Trustees’ Responsibilities
The trustees must prepare financial statements which give sufficient detail to enable an appreciation of the transactions ofthe Charity during the financial year. The trustees are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also "responsible for safeguarding the assets of the Charity and must take reasonable steps for the prevention and / or detection of fraud and other irregularities. Approved by the Trugtees/ and signed/on their behalf, Mr Gerald-Mlurphy, Trustee & Chair Date: 17/e ¢/ 202,rz
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Date: 17/e ¢/ 202,rz
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Mr Lewis Richardson, Trustee & Secretary
Date: 21/04/2026
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Independent Examiner’s Report to School Mock Court Case Project I report on the accounts of the charity for the year ending 1 August 2025 which are set out on pages 5
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) Act 2005 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
An 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 aitems comparisonor disclosures of the accountsin the accounts, presentedand with seeks those records.explanationsIt alsofromincludesthe trustees considerationconcerningof any any unusualsuch 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,
- which gives me reasonable cause to believe that in any material respect the requirements: o to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
o 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.
Suzanne Graham FCCA Hollis Accounting Limited 3 Melville Crescent Edinburgh EH3mm7HW 24/Gfe 26
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School Mock Court Case Project ReceiptsYear ending and Payments Ist August Accounts 2025
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|Unrestricted|Restricted|Total|Total|
|Notes|Funds|Funds|2025|2024|
|Receipts|4|£|£|£|£|
|Donations|(incl|Gift Aid)|268|-|268|1,000|
|Grants|6,500|-|6,500|6,000|
|Activities|for|generating|funds|-|-|-|-|
|Charitable|activities|4,035|-|4,035|5,470|
|Bank Interest|214|-|214|105|
|Other|income|280|-|280|890|
|Loan received|250|-|250|-|
|Total|Receipts|11,547|-|11,547|13,465|
|Payments|5|
|Cost of|charitable activities|16,594|-|16,594|10,550|
|Loan|repayment|:|-|-|1,800|
|Total|Payments|16,594|-|16,594|12,350|
|Net|receipts/(payments)|(5,047)|”|(5,047)|1,115|
|Transfers|between|funds|-|-|-|-|
|Surplus/(deficit)|for|the year|(5,047)|~|(5,047)|1,115|
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School Mock Court Case Project Statement of Balances Year ending Ist August 2025
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|Unrestricted|
|Restricted|Total|Total|
|Funds|Funds|2025|2024|
|Opening|cash|at bank|and|in hand|£|8,897|£|1,653|£10,550|£|9,435|
|Movement|in|Year:|
|Surplus/(deficit)|for the year|(5,047)|-|(5,047)|1,115|
|Balances|carried|forward|3,850|1,653|5,503|10,550|
|Bank & Deposit|Balances|
|Current Accounts|3,850|1,653|5,503|10,550|
|Balances|at|Ist August 2025|3,850|1,653|5,503|10,550|
|een|ene|arene|es|mama|te|
|Other|assets|
|Debtors|- Participation Fees|2,091|-|2,091|-|
|Balances|at|1st August 2025|2,091|-|2,091|-|
|Liabilities|
|Independent|Examiner's|Fee|1,080|-|1,080|1,080|
|Other creditors|750|-|750|2,366|
|PAYE|-|-|-|216|
|Balances at|1st August 2025|1,830|-|1,830|3,662|
|The Accounts were approved by the Charity on..a|a|
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For and on behalf of all the trustees Mr GeraldIf TA& Chair
Lewee charter
Mr Lewis Richardson, Trustee & Secretary
Page 6
Notes to the Accounts for the year ending 1st August 2025
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School Mock Court Case Project
1. Accounting Policy
The accounts have been prepared on a receipts and payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). Funds2. Nature are classified as either restricted and purpose of funds or unrestricted, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.
3. Related party transactions
No remuneration was paid to the trustees or any connected persons during the year (2024: £Nil).
| Chamberlain McBain Ltd has previouslydonated | donated work space | and staff, | together with | together with | paying formany | paying formany |
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| operational costs to assist the project to avalue | value of£7,085 (2024: £nil). | This year | Chamberlain McBainLtd | |||
| loanedtheSchoolMockCourtCaseProject£250(2024:£nil)givingabalanceoutstandingdueof£750 (2024: £500). Gerald Murphy, Trustee, is a DirectorofChamberlainMcBainLtd. Unrestricted Restricted |
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| Funds | Funds | Total | Total | |||
| 2025 | 2025 | 2025 | 2024 | |||
| 4. Analysis ofReceipts | £ | £ | £ | £ | ||
| Voluntary Income | ||||||
| Donations | 268 | - | 268 | 1,000 | ||
| 268 | - | 268 | 1,000 | |||
| Charitable activities | ||||||
| Participation Fees | 4,035 | - | 4,035 | 5,470 | ||
| Other income | - | - | ae | - | ||
| 4,035 | - | 4,035 | 5,470 | |||
| Activities for generating funds | ||||||
| Sales | - | - | - | - | ||
| Other income | - | ~ | . | - | ||
| GrantsReceived | 6,500 | . | 6,500 | 6,000 | ||
| 6,500 | - | 6,500 | 6,000 | |||
| Other receipts | ||||||
| Bank interest | 214 | - | 214 | 105 | ||
| Loan received | 250 | - | 250 | - | ||
| Other income | 280 | - | 280 | 890 | ||
| 744 | - | 744 | 995 | |||
| TotalReceipts | 11,547 | “ | 11,547 | 13,465 | ||
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School Mock Court Case Project Notes to the Accounts for the year ending 1st August 2025 (continued)
| Unrestricted | Unrestricted | Restricted | ||||
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| Funds | Funds | Total | Total | |||
| 2025 | 2025 | 2025 | 2024 | |||
| 5. Analysis ofPayments | £ | £ | £ | £ | ||
| Charitable Activities | ||||||
| Charity expenses | 2,067 | - | 2,067 | 1,263 | ||
| Travel | - | - | - | - | ||
| Salaries Hirerental |
8,823 3,058 |
- - |
8,823 3,058 |
4,219 4,721 |
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| Insurance | 354 | - | 354 | 347 | ||
| Fundraising activities | - | - | - | - | ||
| Independent Examiner's fee | 1,842 | - | 1,842 | - | ||
| Other governancecosts Total cost of Charitable activities |
450 16,594 |
- - |
450 16,594 |
- 10,550 |
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| Other payments Loanrepayment |
- | - | - | 1,800 | ||
| TotalPayments | 16,594 | - | 16,594 | 12,350 | ||
| As at2Aug | Aug | Asat 1Aug | Aug | |||
| 6. Movements in funds | 2024 | Receipts | Payments | 2025 | ||
| £ | £ | £ | £ | |||
| Unrestricted Funds | 8,897 | 11,547 | 16,594 | 3,850 | ||
| Restricted Funds | ||||||
| IT Fund | - | - | - | - | ||
| WorldEducationProgramme SpecialityDay |
1,653 - |
- - |
- - |
1,653 - |
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| TotalFunds | 10,550 | 11,547 | 16,594 | 5,503 |
The charity had no transter of funds in the year 2025 or 2024.
Unrestricted Funds
To be used for any purpose which cannot be paid for by any of the other funds.
Restricted Funds
World Education Programme
This programme has been suspended therefore Funds will be carried forward.
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