APPENDIX 3 OSCR Scottish Charity Regulator Independent examiner's report on the accounts Report to the tharfly name tru8to8slm•mb•rs of Lateral Lab Reglster•d charlty SC043880 numb•r On th• accounts of tha charlty for th• p•rbod Perlod 9t8rt dale Monlh Perlod end date Month 03 Yoor 2024 Day 31 Ya8r 2025 01 to S•t out on pages Ir•Trwb•r k¥ IrKlwJe p•g• rnmbtrs ol addLknal she¢lsl R•8P•CIIvè The chwlty's trustees are responslble for t preparatlon of the cOunt3 In grdance fO8pon8ibilitl•s of wllh the terms of the Charltles and Trustee Inveslmenl (Scotland) 2005 Acl and the tru8tee8 and oxamlngr Charitles AccoLAnts (Scotland) Regulations 2006. The charlly trustees con31der thal the audlt requlremenl of Regulatlon 10(1) (d) of Ihe Accounts Regulations does not apply, It is my responsibility to examine tho accounts as required under section 4411) (¢) of the Act and lo stale whether particular matters have come to my attention. Basls of Indopand•nt My examination is carried out in accordance with Regulation 11 of the Charities •xamlnor's statomont Accounls (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a cornparison of the nIS present6d with those records. It also includes conslderation of any unusual items or disclosures in the ac¢ounls and seeks explanations from the Irustees concerrling any such matters. The procedures undertaken do not provide all evldence that would be required In an audlt and, consequently. I do nol express an audit oplnlon on the accounls. Independent eXiner'S In the course of my examination. no matter has come to my attention [other than that statement disclosed on the attached page"] which give6 me r88sonable cause to believe Ihal In any materlal respect the requirements.. to keep accounting records in accordance with $8ction 4411 } (a) of the 2005 Act and Regulation 4 of the 2006 Accounls Regulations, and to prepare accounts which accord with Ihe CoUntIng records and comply with Regulation g of the 2006 Accounls Regulations have not been mel, or 2. to whlch, In my oplnlon, attentlon should be drawn In order lo enable a proper e reached. Date: Slgnod: Namo: Relevant prof988ional qualificalion(s) or body (if any): 19.12.25 Address: Flf e Voluntary Actlon Caledonia House, Pentland Park Saltire Centre GLENROTHES, Fi£'e, KY6 2AL 'Please delele the words In the brKkgts If Ihey ¢0 not appty. If the wxds do appty, Set out IhJ$o matters vh*h ha come to your attenllon on Iha foll(IwirwJ pagg.
APPENDIX 3 Disclosure section Only complet8 if the examiner needs to highllght mater181 problems. Glva 1• brl•f dotalls of any Items that the •xaminor wishes to disclos•
Section B Statement of balances Untestricted th1 PManent Restri¢ied lthds Totri current T$ ltstpericoj es Detsils d¥ 81 Cash fijnds Cash and bank barsat s[ ofyr 337 3?44 4,181 237 SuryAus I Idefiatl Tipts arxl 1431 3,9441 4,084 Cash arKI bank balonces at end of sar 94 4,181 accwrt(sl) 82 Investments Details B3 Other assets Tol•l DÈiail$ i l L•tye4r ,"rionewe•i£ B4 Liabilrti•5 To Detsils le8twr•t¢l 85 Contlng•nt Ilabllltl•$ Tot41 thÈiiusteÈ sIge Prfnt Nome D01 appro1 17.1225
Lateral Lab Trustees, Annual Report 3110312024 to 3110312025
Charlty contact informatlon Lateral Lab Scottish Charity Number: SC043880 Address Sea Loft, Harbour Road, Kinghorn, Postcode KY3 9ST Telephone number 07858531920 Email address sealoft@80internet.com Website www.laterallab,org Twitter l (ALIto Facebook l @lato Social Media profile name l £@lak
Charity Trustees Name all of your charity trustees for the period, and the date they left if they were not in post for the whole year
Objectives and activities Principal Activity Lateral Lab is concerned with culture, heritage and science through the provision of contemporary art exhibitions and projects for the public. We want to further everyone's appreciation of the arts and the natural environment. To advance public appreciation of the arts by championing the work of the late Robert Callender through public art exhibitions, a publication to be used as an educational tool, and educational projects for young people. To nurture and encourage young artists through the staging of public art exhibitions and educational projects and Th8 Rob8rt Callender International Residency for Young Artists. Founded in 2012, Lateral Lab pioneers cutting-edge responses to the environment through an ecocentric spirit of exploration, risk-taking and international collaboration. It supports young artists and public engagement in all its projects at horne and abroad, We are a ScottishlUK based international cultural trust concerned with visual art and environment, established to continue the legacy of Scottish artist Robert Callender through his support of young artists and his lifelong interest and activity in Japan. We are a board of artists and curators with an excellent track record of staging exhibitions, educational opportunities, events, performances and also publishing while managing an exchange residency over the years for young artists from Edinburgh & Japan.
Structure, governance and management Lateral Lab transferred from a company to become a SCIO in 2025. Lateral Lab's objective is the advanrnent of culture, heritage and science by the provision of contemporary art exhibitions and projects for the public and by furthering the development of the public's appreciation of the arts and the natural environment through the organising and exhibiting of art projects and exhibitions accompanied by educational opportunities. To further th8se objectives, the organisation seeks: 1) To advance the educatlon and wellbeing of the community through the provision of contemporary public art exhibitions which will contribule dedicated study and practlce and the acknow18dg8d values of th8 visual arts, aiming to support the public's spiritual, mental and physical well being thus enabllng thern to enhance the conditions of their lives. 2> To alm to progress p8ople's relationship with the natural world through vlsual arts exhlbitions in order to build a vision for a sustainable future 3> To advance public appreciation ol the arts by champloning Ihe work of the visual artist, the late Robert Callender through publoc art exhibitions, a publication to be used as educatlonal tool. and educatlonal projects for the young. 4) To nurture and encourage young artists through staging public art exhibrtions and educational projects. And furthermore. in the spiril of the late Robert Callender, the organlsatlon wlll manage and promote The Robert Callender International Residency for Young Artists. 5) To alm to build audiences for the years ahead via public art exhibitions and art projects through which the organisation will inspire the next generation of artists to become visually perceptive, culturally astute individuals and support enterprise and Innovalion through working wlth schools and universilies 6} To do all such other thlngs as shall further the objectives of the organisation. Trustee recruitment and appointment We are presently looking to appoint new trustees.
Achievements and performance Annual Activities 2024125 The Lateral Lab year started with events at our base Sea Loft to coincide with the residency awarded in 2020 to Luis Guzman, but which was delayed by Covid lockdown and his availability while working on a project at the space station with NASA. The project, Bioarchitecture CosmoEcology featured in the residency, centred on sending marine diatoms into a lunar sub-gravity environment aboard the International Space Station (ISS) as part of MIT'S Space Exploration Initiative, Sojourner 2020. The project aimed to investigate the potential for cultivating extraterrestrial life using space technology, while examining the profound implications of space environments on biological evolution, This Robert Callender Residency for Emergin8 Artists was established by us in 2013, but funding availability has halted the residency programme which we hope we can continue shortly. We have been very fortunate to be able to award residencies to Scottish and international -based artists of the calibre of Luis Guzrnan during the last 12 years. This residency was followed by a visit and event at Sea Loft by our colleague, director of Art Spot Korin, Kyoto. Curator and former artist in residence Masahiro Kawanaka attracted a gathering of public to his talk and see his work via projections. The following project Correspondence and exhibitions in response to the text of Tim Ingold's book "Correspondences" featured emerging artists who were selected from several Scottish Art School's Master's programme continued from 2022 and was first exhibited by Masahiro in his gallery in Kyoto. It was then exhibited in 2024 in Santiago, Chile and featured emerging artists from several Scottish Art School's Master's programme. The venture
looked at how we might answer the urgent demands of the climate crisis and as its consequent ripples in social, political and personal sphere. Correspondence was well received by the public in both countries. Gallery Veta, Santiago, produced documentstion of the work for Lateral Lab. This project was completed without UK public funding and with none of our overseas projects being attended by the artists. And to keep the costs of transporting the artworks low, the artists sent works on paper, digital works or installations using fabric. Our plans for new projects and work with emerging artists remained on hold because of funding availability. Subsequently, this halt of funding applications in 2024 gave us time to develop our Lateral Lab website. Along with our generous associate, artist and web designer David Cass we created a stron8 record of all our projects during the past 12 years and honouring all those artists and art centres involved. It also let us see clearly what we had achieved and featured emerging artists who were selected from several Scottish Art School's Master's programme over the years. It is also an important record of public engagement at home & abroad and provided inspiration and ideas about how we might move forward again with fresh thinking and concepts. Having created our first online virtual fundraising event featuring books prints sets and editions of various forms by artists connected to our charity we understand the potential of these exhibitions when there is little funding available. Every item was graciously donated by the artists to make a start to raising vital funds to continue our work. Toward the end of 2024 Lateral Lab board made the decision to convert to a SCIO and discussed the plan with David McGrath the Capacity Building Officer at Fife Voluntary Action. And in early 2025
he very generously supported us in the application process along with Lateral Lab treasurer nd our board member With this new year and this fresh stsrt as a SCIO we looked forward to developing innovative ideas for our programme and appointing new young trustees.
Financlal revlew statement of the charity's policy on reserves Currently, Lateral Lab has nothing in reserve. however, this is dependent on funding bodies, and we are presently applying for funding, which will allow for either 50/0 or 10 % of the grant. Details of any deficit There is no deficit in our accounts. Donated facilities and serrfices Our online presence has recently been enhanced by one of our associates, David Cass, who has transformed our website without any remuneration. www.laterallab.com
Future plans Let everyone know what you have got planned for the next year. Additional information Because of a lack of funding for the cultural sector from the government, we were unable to provide funding opportunities for young artists this year. However, we have been sucSsfUllY continuing projects without funding, but with a lot of goodwill from artists. Thanks to our excellent contacts at home and abroad, we were able to provide them with meaningful projects. 10
Declaration Signed on behalf of the charity trustees: Print name Designation Director Date 16.11.2025 11