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 g￿rdance
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 eX￿iner'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￿
P￿Manent
Restri¢ied lthds
Totri current
T￿$ ltstpericoj
es
Detsils
d¥
81 Cash fijnds
Cash and bank b￿ar￿sat s￿[ ofy*r
337
3?44
4,181
237
SuryAus I Idefiatl T￿ipts arxl
1431
3,9441
4,084
Cash arKI bank balonces at end of s*ar
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*
sIg￿￿e
Prfnt Nome
D￿01
appro￿1
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 advan￿rnent 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 suc￿SsfUllY
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