APPENDIX 1
| Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | ||
|---|---|---|---|---|---|---|---|
| Period start date | Period end date | ||||||
| Day | Month | Year | Day | Month | Year | ||
| From | 1 | July | 2024 | To | 30 | June | 2025 |
Office of the Scottish Charity Regulator
Reference and administration details
Charity name SEMPER Scotland Other names charity is known by Registered charity number SC045722 Charity’s principal address 2 Clyde Gateway French St Glasgow
Postcode G40 4EH
Names of the charity trustees on date of approval of Trustees’ Annual Report
----- Start of picture text -----
Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
The trustees have been granted
1 exemption from disclosure of their
names.
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
18
20
----- End of picture text -----
1
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
----- Start of picture text -----
Name Dates acted if not for whole year
Structure, governance and management
Type of governing document Constitution dated 18 June 2015
Trustee recruitment and appointment Trustees may be appointed by the board or by the members at AGM.
Trustees retire at each AGM and are eligible for re-election by the
members.
Objectives and activities
Charitable purposes To promote equality of opportunity and fairness throughout the police
services of Scotland. To work with minority ethnic communities to foster,
improve and strengthen relations between them and the police services of
Scotland.
Summary of the main activities Support all minority ethnic police officers and staff within the Police
in relation to these objects Service of Scotland, the British Transport Police and the Scottish Police
Authority to achieve equality in race. Primarily consult with and advise the
Police Service of Scotland on policy, guidance and procedures that may
adversely impact BME officers and staff. Assist the Police Service of
Scotland to drive forward its agenda to become an anti-racist organisation.
Assist to establish / improve relations between BME communities and the
Police Service of Scotland. Encourage interest in policing from BME
communities. Provide practical support and guidance to BME officers and
staff.
----- End of picture text -----
2
APPENDIX 1
Achievements and performance
| Summary of the main achievements of the charity during the financial period |
SEMPER Supported officers and staff, advocating through grievance and misconduct issues and provided advice to members, non-members and Police Scotland Executive. Met with Police Scotland’s Positive Action Recruitment Team, agreement reached to joint collaborative work to identify areas for improvement. Collaboration with NBPA, hosting them in Scotland August 2025, feedback and evaluation very positive. Attended NBPA National Conference in London, October 2025. Collaborated with Police Scotland to celebrate Black History Month, October 2025. Engaged with ‘Over the Horizon’ Mentorship Programme, for Executive Committee Members. Participated in training courses including:- Hate Crime Champions Course’, ‘Anti-racism Course’ and given inputs to diversity trainers (not BME), who were looking for first hand or lived experiences. Giving advice and guidance in regard to courses attended. |
|---|---|
Financial review
| Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any) |
The trustees aim to retain sufficient reserves to enable the charity to maintain operations for the foreseeable future. |
|---|---|
3
APPENDIX 1
Other optional information
Declaration
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees
Signature(s) OSCR will accept Approved by the trustees digital or typed signatures Full name(s) Approved by the trustees Position (e.g. Chair) Approved by the trustees Date 25 May 2026
4
Charity registration number SC045722 (Scotland)
SEMPERSCOTLAND
RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2025
----- Start of picture text -----
SEMPERScotland SC045722
Receipts and payments accounts
Period start date Period end date
For the period Day Month Year to Day Month Year
from
1 July 2024 30 June 2025
Section A Statement of receipts and payments
Unrestricted Restricted Expendable Permanent Total funds Total funds last
endowment endowment
funds funds funds funds current period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations
Legacies -
Grants 12,909 12,909 51,636
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than
land and buildings 786 786 654
Rents from land & buildings -
Gross receipts from other charitable
activities -
-
A1 Sub total 13,695 - - - 13,695 52,290
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
A2 Sub total - - - - - -
Total receipts 13,695 - - - 13,695 52,290
A3 Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities 9,973 9,973 44,773
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other -
-
A3 Sub total 9,973 - - - 9,973 44,773
A4 Payments relating to asset and
investment movements
Purchases of fixed assets 2,038 2,038
Purchase of investments -
A4 Sub total 2,038 - - - 2,038 -
Total payments 12,011 - - - 12,011 44,773
Net receipts / (payments) 1,684 - - - 1,684 7,517
A5 Transfers to / (from) funds -
Surplus / (deficit) for year
1,684 - - - 1,684 7,517
----- End of picture text -----
SEMPERScotland
SC045722
Section B Statement of balances
----- Start of picture text -----
Unrestricted Expendable Permanent Total current Total last
Restricted funds endowment endowment
Categories Details funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
49,759 49,759 42,242
Surplus / (deficit) shown on receipts and
1,684 1,684 7,517
payments account
-
-
Cash and bank balances at end of year 51,443 - - - 51,443 49,759
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets Laptop Unrestricted 1,321 1,248 -
Mobile Phone Unrestricted 717 678 -
Total 2,038 1,926 -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities Independent Examination Fee Unrestricted 1,200
Total 1,200 -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees Date of
on behalf of all the trustees Signature Print Name
approval
Approved by the trustees Approved by the trustees 25 May 2026
----- End of picture text -----*
SEMPERScotland
SC045722
Section C Notes to the Accounts
| C3a Trustee remuneration C4a Trustee expenses C6 Other information C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C4b Trustee expenses - details C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants |
Individual / institution Number of grants made £ - £ Number of trustees £ 1 218 1 238 Transaction amount (£) Balance outstanding at period end (£) 218 0 238 0 Trustee Trustee It Costs X Authority under which paid Mileage Mileage Total If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) Nature of relationship Nature of transaction IT costs The unrestricted fund exists to support and represent all minority ethnic employees of Police Scotland on issues of equality in race and to ensure that the Scottish Police Authority and the Police Service of Scotland uphold the principles and practices of racial equality. Type of activity or project supported |
|---|---|
SEMPERScotland
SC0457
Additional analysis (1)
Analysis of receipts and payments
1 Donations
----- Start of picture text -----
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
Total - - - - - -
2 Grants
Unrestricted Total current
funds Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
Scottish Government 12,909 12,909 51,636
-
-
-
Total 12,909 - 12,909 51,636
----- End of picture text -----
3 Gross receipts from other charitable activities
----- Start of picture text -----
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
----- End of picture text -----
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
|---|---|---|---|---|---|---|
| Salaries, Social Security & Pensions Telephone Accountancy and payroll Event costs IT costs Postage Mileage Sundry |
7,253 623 330 700 339 11 369 348 |
7,253 623 330 700 339 11 369 348 - - - |
42,213 726 1,290 509 35 |
|||
| Total | 9,973 | - | - | - | 9,973 | 44,773 |
SC045722
SEMPERScotland
Additional analysis (2)
5 Breakdown of unrestricted funds
----- Start of picture text -----
Unrestricted Total Total
Fund unrestricted unrestricted
funds funds last
period
Receipts
Donations -
Legacies -
Grants 12,909 12,909 51,636
Receipts from fundraising activities
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities 786 786 654
Sub total 13,695 - - - 13,695 52,290
-
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts 13,695 - - - 13,695 52,290
-
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities 9,973 9,973 44,773
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total 9,973 - - - 9,973 44,773
-
Payments relating to asset and investment
movements
Purchases of fixed assets 2,038 2,038
Purchase of investments -
Sub total 2,038 - - - 2,038 -
-
Total payments 12,011 - - - 12,011 44,773
-
Net receipts / (payments) 1,684 - - - 1,684 7,517
Transfers to / (from) funds -
Surplus / (deficit) for year 1,684 - - - 1,684 7,517
-
----- End of picture text -----
Nature and purpose of funds
The unrestricted fund exists to support and represent all minority ethnic employees of Police Scotland on issues of equality in race and to ensure that the Scottish Police Authority and the Police Service of Scotland uphold the principles and practices of racial equality.
SC045722
SEMPERScotland Independent Examiner's Report
I report on the financial statements of the charity for the year ended 30 June 2025, which are set out on pages 1 to 10
Respective responsibilities of trustees and examiner
The charity trustees are responsible for the preparation of the financial statements 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 Charities Accounts (Scotland) Regulations 2006 does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 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 seeking 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 view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(a) which gives me reasonable cause to believe that in any material respect the requirements:
-
(i) to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
-
(ii) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations;
have not been met or
- (b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
M A P Taddei MA FCA CA
Relevant Professional Body: The Institute of Chartered Accountants in England and Wales
Johnston Smillie Ltd 5 South Gyle Crescent Lane Edinburgh EH12 9EG
Dated: 25 May 2026
6