OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-12-31-accounts

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

Scottish Charitable Incorporated Organisation: SC046171

SCOTLAND CHINA EDUCATION NETWORK

ANNUAL REPORT AND FINANCIAL STATEMENTS

For the year ended 31 December 2024

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Scottish Charitable Incorporated Organisation SC046171

Principal Office: 61 Dublin Street, Edinburgh, EH3 6NL

Website: http://www.scen.info

Bankers

Bank of Scotland 104 George Street Edinburgh EH2 3DF

Independent Examiner

Accountants

CT 61 Dublin Street Edinburgh EH3 6NL

1

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

TRUSTEES’ ANNUAL REPORT

For the year ended 31 December 2024

The trustees present their annual report and financial statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s trust deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019 .

Objectives and Activities

The Charity was established on 3 December 2015.

The purpose of the Scotland China Education Network is the advancement of education through the promotion of the learning of Chinese language and culture in Scottish schools. SCEN works with a network of schools, universities, national agencies, commercial organisations, and associations which are keen to provide opportunities for children, students, and young professionals to learn Chinese and about China. It supports local authorities, headteachers, representatives of universities and national agencies in supporting the study of Chinese language and culture across Scotland. SCEN responds to the needs and the issues raised by all sectors,

  1. To support the learning of Chinese language and culture in Scottish schools.

  2. To support Local Authorities, Headteachers, Schools, and national agencies in Scotland, in their efforts to introduce Chinese into schools in Scotland and develop connections with China in Scotland’s schools.

  3. To work with the Higher Education sector, to support their teaching work in Chinese and about China, research into the teaching and learning of Chinese.

  4. To respond to the needs and the issues raised by all sectors, including the wide range of commercial and business interests.

  5. To support the relationship between the Confucius Institutes and Confucius Classroom Hubs in Scotland.

  6. To link with government bodies in Scotland, UK and China, especially through education links.

SCEN partners include:

A review of our achievements and performance

  1. Developing the work of SCEN in challenging times

Since it was set up in 2006, at no time has the role of SCEN in promoting the learning and teaching of Chinese language and culture in schools been more important – and more challenging – than in the current political, economic and educational climate.

2

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

TRUSTEES’ ANNUAL REPORT

For the year ended 31 December 2024

The past period has been particularly challenging for all Modern Language learning and teaching in schools, and this has had a specific impact on Mandarin as the relative newcomer to the suite of languages offered in schools to certificate level. In part this is the legacy of the period of Covid lockdown (initially in 2020) the impact of which on schools and young people and their learning has yet to be fully addressed. In part it reflects government priorities in the post Covid period where Modern Language learning has not been a major priority. In part it reflects parental and student priorities in selecting subjects for the senior phase in secondary schools where a Modern Language option (including Mandarin) is often not prioritised. In part also it reflects many public perceptions of China today in the increasingly challenging geopolitical climate which affects us all. A further major constraint is the financial pressures on schools in a difficult economic climate.

A number of secondary schools which embarked on Mandarin teaching and which appointed a teacher of Mandarin, have, in recent months stopped teaching the subject – usually citing the cost of employing a teacher in a new subject area. This has affected both schools which are part of the Confucius Hub Network and also those funded by the Swire Trust (which will largely move away from the funding of teacher costs in the next calendar year). There is, on the other hand a small number of new schools now starting to teach Mandarin. Also innovative ways are being identified (mostly through the work of the Confucius Institute for Scotland’s schools) to reach new areas of the country through on line teaching. Although SQA results (as of 2024) continue to show a yearon-year increase in students obtaining certificate results at all levels – these figures may well be distorted by the growing number of native speakers of Mandarin undertaking SQA assessment. Overall, after many years of growth in Mandarin teaching in schools the overall picture is not nearly as bright as had been hoped in the early years of development. The reality is that the vast majority of youngsters in Scotland are not able to access Mandarin as a subject in the school they attend. There is little prospect of that changing in the immediate future.

It is within this context that the role of SCEN in arguing the importance of school students’ being able to have access to Mandarin learning becomes all the more important. However, a challenging climate inevitably impacts on SCEN work and our ability to engage with the issue and to organise the number of events we would like.

2. SCEN Lecture and Social Event

SCEN worked closely through the year with students in the University of Edinburgh undertaking a degree course in Mandarin, who are organized in the China Futures Society (CFS). This culminated in a lecture event and social evening, bringing together friends of SCEN, students and lecturers in Edinburgh and other universities, held on 21 March at the University of Edinburgh. The lecture was delivered by , former student at Edinburgh and founder of CFS with subsequent post graduate experience in China and currently working in industry, based in London. The event was well attended and emphasizes the importance of SCEN links with the University – one of the significant areas of growth of Mandarin language learning in Scotland.

3. SCEN Youth Events

It was intended to organize a SCEN Youth Summit and Speaking Competition in June 2025 (following a successful speaking competition in Glasgow in June 2024). A conference centre was booked in Edinburgh and every attempt was made to identify a date which avoided a clash with other events in schools (SQA exams, end of session activities etc). However, it became apparent that an unforeseen clash had occurred – a significant number of teachers of Mandarin likely to take part in the SCEN event had been selected as markers of SQA exam papers and were expected to attend a meeting on the same date as the SCEN event. This meant that the number of schools able to take part in the event was considerably lower than hoped. SCEN Trustees therefore decided to postpone the Summit to a date in November where it is intended that levels of participation will be maximised.

3

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

TRUSTEES’ ANNUAL REPORT (continued)

For the year ended 31 December 2024

A review of our achievements and performance (continued)

  1. School-Specific Events

SCEN representatives visited two schools, one in Dumfries and Galloway, the other in East Renfrewshire. While it was hoped to organize a SCEN event in 2024 - 25, with outside participation from business/ employment and other interests associated with China, the schools, due to internal pressures, preferred to postpone the events until session 2025 – 26.

5. Cross-Party Group on China

The Group met on one occasion during 2024 – 25 – on 15 January. The meeting was general in nature with contributions from the business community and from the Consul General for China. The SCEN Convener gave a presentation on the current situation on the learning and teaching of Mandarin in Scotland. The Committee convener suggested that a future meeting of the CPG could be given over entirely to Chinese language teaching in Scotland. The next meeting of the CPG has yet to be confirmed.

6. Eric Liddell 100 Events

SCEN has strongly supported the Eric Liddell 100 celebrations, culminating around the time of the Olympic Games in Paris in July 2024, led by the Eric Liddell Community, based in Edinburgh. In particular SCEN supported the dissemination of curricular materials to schools on the life and influence of Eric Liddell.

7. Scottish Churches China Group

SCEN continues to be represented (by the Convener) on the Scottish Churches China Group, an ecumenical group representing several churches and other groups in Scotland with an interest in China. SCCG supports charitable work, mostly based in hospitals and care homes in China and in supporting professional development of health professionals working in China.

8. Subscribers to SCEN

There are (at June 2025) just over 400 subscribers to the SCEN Network. There have been new subscribers throughout the year and work is undertaken periodically to delete the names of subscribers who show no sign of activity over a period of time.

9. SCEN Meetings 2024 - 25

SCEN Trustees met online in 2024 on 26 September, 28 November and in 2025 on 13 February and 5 June with the AGM anticipated for September.

SCEN Advisory Council met online on 4 October 2024 and on 24 January and 9 May 2025. Of particular importance at these meetings has been the input from representatives of Education Scotland who have advised on plans for substantial curricular change in the teaching of Modern Languages, including Mandarin. Education Scotland itself is due to be replaced in 2025/26 by a new curricular body.

The Chinese Teaching Club met online on 6 December 2024 and on 7 February and 16 May 2025. The club is hosted by Dr Zhu Zhu of the University of Aberdeen. Attendance has been in decline – and much engagement among teachers of Mandarin is increasingly on other social media – notably WeChat where there is significant discussion on useful curricular materials etc. It will be necessary, moving on, to review the role of the CTC as part of SCEN activity.

4

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

TRUSTEES’ ANNUAL REPORT (continued)

For the year ended 31 December 2024

A review of our achievements and performance (continued)

10. Future Funding of SCEN

The future funding of SCEN remains the outstanding challenge. Currently we are dependent on a single sponsor – together with much goodwill in the education community. We continue to strive to identify outside funding – crucially of such a nature to ensure our continuing independence of government or commercial bodies.

11. Communications and Website

The SCEN website which has been developed over the past four years is an important resource as an informative, user friendly and accessible site. It has become an important source of information not only about SCEN but also about events hosted by our partner bodies. Work remains to be done to fully populate the site. Related to website development, SCEN continues to develop its presence on social media, such as WeChat, Instagram and X – mindful at all times of the sensitivities of such a development and also issues of child protection. All these developments are now led by the SCEN part time on line communications and administrative officer, Shen Yun in post since October 2023.

Financial review

The net deficit of the Charity for the year was £5,061 (2023: deficit £5,945). The net assets at 31 December 2024 are £9,909 (2023: £14,970).

Risk management

Trustees undertook a comprehensive survey of the major risks to which the charity is exposed. They agreed a Key Risk Register, identifying potential risks in the following areas:

In each case the potential impact was examined, and the steps taken to mitigate each risk identified and followed.

Reserves policy

The Unrestricted reserves showed a surplus of £9,909 (2023: £14,970) at the year end. They represent the unrestricted reserves arising from operating results. The trustees review the level of reserves to enable at least one year of operation without other funds.

Plans for the future

  1. Continue to develop the on line presence of SCEN through the new website, developing the safe use of social media for SCEN with a view to greater participation within SCEN.

  2. Organise events to include:

  3. a. conference events to include a Youth Summit and Speaking competition on 28 November 2025.

  4. b. School specific events in at least two secondary schools (with participation from associated primary schools).

  5. c. a conference or equivalent joint event on the Learning and Teaching of Mandarin in schools in Scotland.

  6. Recruit an additional Trustee, with a school background and management experience (in terms of the revised SCEN constitution which allows for a maximum of 8 Trustees.

  7. Identify future sources of funding for SCEN.

5

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

TRUSTEES’ ANNUAL REPORT (continued)

For the year ended 31 December 2024

Structure, governance and management

SCEN was founded in January 2006 as an informal network. SCEN's application for Incorporation as a Scottish Charitable Incorporated Organisation (SCIO) in 2015 was successful. The Office of the Scottish Charity Regulator (OSCR) was satisfied that SCEN meets the charity test and the legal requirements for being a SCIO, and entered it in the Scottish Charity Register on 3 December 2015. SCEN is now an incorporated body having charitable status under the Charities and Trustee Investment (Scotland) Act 2005.

Trustees of SCEN are appointed by election at the Annual General Meeting; the last election took place in September 2022. The present Trustees of SCEN have been chosen to provide a matrix of relevant skills, experience and association with the aims of SCEN with backgrounds in education, finance and business and experience of leadership and membership of charitable boards. New Trustees, when required, will be selected from those with the same matrix and background. They will be familiar through experience and demonstrated commitment to the work and activities of SCEN and will receive all appropriate documentation from OSCR and SCEN, as well as taking part in personal discussions with the Chair and fellow Trustees.

The Trustees of SCEN follow the guidance of OSCR and its advice and document are brought to their attention at meetings. They have taken account of the Scottish Charity Regulator’s Targeted Regulation, which came into effect on 29 March 2016.

SCEN Trustees meet at least three times a year.

Key management personnel remuneration

The key management personnel are the Trustees. They received no remuneration during the period.

Related party transactions

Transactions with related parties are set out in note 8.

Reference and administrative information

The reference and administrative details, including the names of the Trustees who held office during the year are set out on page 1.

6

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

TRUSTEES’ ANNUAL REPORT (continued)

For the year ended 31 December 2024

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust deed.

They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees on 5th June 2025

and signed on their behalf by:

7

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

SCOTLAND CHINA EDUCATION NETWORK

I report on the financial statements of Scottish China Education Network for the year to 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Respective responsibilities of Trustees and independent examiner

The charity’s Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (the Act) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (the Regulations). The charity Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Regulations. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks 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 financial statements.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the Act and Regulation 4 of the Regulations, and

  3. to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Regulations

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

11 September 2025

8

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

STATEMENT OF FINANCIAL ACTIVITIES (including Income and Expenditure Account)

For the year ended 31 December 2024

Unrestricted Funds Unrestricted Funds
31 31
December December
Notes 2024 2023
£ £
Income and endowments from:
Donations 5,000 12,500
Bank interest received 94 -
Other interest receivable 107 -
Total income 5,201 12,500
Expenditure on:
Charitable activities
Education 3 10,262 18,445
Total expenditure 10,262 18,445
Net (expenditure) and net movement in funds (5,061) (5,945)
Reconciliation of funds:
Total funds brought forward 14,970 20,915
Total funds carried forward 7 9,909 14,970
======= =======
All the results relate to continuing activities.

The notes on pages 11 to 13 form part of these financial statements.

9

Lkncuggn Envelw ID.. 550DBB07-OD1&4440.B6AF-023B7tFD6568 SCOTLAND CHINA EDUCATION NETWORK BALANCE SHEET As at 31 December 2024 Note 2024 2023 Current assets Other Debtors Cash al bank and in hand 2,607 10,154 2,5C 21.127 12.761 23.627 Current liabilities Creditors falling due within one year 2.852 8,657 Net current assets 9.909 14.97a Net assets 9,909 14.97a The funds of the charity: Unrestricted fvnds= General Fund 9.909 14.970 Total charity funds 9,909 14,970 roved b Trustees and si ned on their behalf b The notes on pages 11 to 13 fomi part of these financial statements. io

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

NOTES to the FINANCIAL STATEMENTS

For the year ended 31 December 2024

1. Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The financial statements are presented in Sterling which is the functional currency of the charity and rounded to the nearest £1.

The charity constitutes a public benefit entity as defined by FRS 102.

Going concern

The financial statements have been prepared on a going concern basis. The Trustees have assessed the charity’s ability to continue as a going concern and have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing these financial statements.

Funds

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects.

Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations are recognised when the Trustees are satisfied there is entitlement to the income, it is probable that it will be received and the amount can be measured reliably.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings.

Irrecoverable VAT

The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

Debtors

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

11

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

NOTES to the FINANCIAL STATEMENTS (Continued)

For the year ended 31 December 2024

1. Accounting policies (Continued)

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. Information regarding employees and members

No remuneration was paid to the Trustees, and no staff members were employed during the period. No employees therefore received salaries greater than £60,000.

The Trustees were reimbursed £nil (2023: £nil) of expenses during the period.

3. Charitable activities

3. Charitable activities
3. Charitable activities 2024 2023
£ £
Events and conference costs 3,054 9,690
Support and governance costs (note 4) 7,208 8,755
10,262 18,445
======= =======
4. Support and governance costs 2024 2023
£ £
Website 4,230 5,724
Accountancy fees 1,899 1,785
Independent examiner’s fee 1,047 1,070
Travel expenses - 41
Stationery - 58
Bank charges 32 77
7,208 8,755
======= =======

12

Docusign Envelope ID: 550DBB07-0D16-4440-B6AF-023B7DFD6568

SCOTLAND CHINA EDUCATION NETWORK

NOTES to the FINANCIAL STATEMENTS (Continued)

For the year ended 31 December 2024

5. Analysis of current assets 2024 2023
£ £
Other Debtors 2,607 2,500
Cash at bank 10,154 21,127
12,761 23,627
======= =======
Debtors related to unrestricted funds.
Cash at bank balances all related to unrestricted funds.
6. Analysis of current liabilities 2024 2023
£ £
Accruals and other creditors 2,852 8,657
======= ======
Current liabilities related to unrestricted funds.
Balance Balance
at 1 at 31
January Ex- December
7. Movement of funds 2024 Income penditure 2024
£ £ £ £
Unrestricted funds
General Fund 14,970 5,201 (10,262) 9,909
======= ======= ======= =======
Balance Balance
at 1 at 31
January Ex- December
2023 Income penditure 2023
Unrestricted funds
General Fund 20,915 12,500 (18,445) 14,970
======= ======= ======= =======

The General Fund represents funds which the Trustees are free to use in accordance with the charity’s constitution, aims and objectives.

8. Related party transactions

During the year, the charity incurred accounting fees of £1,899 (2023: £1,785) payable to CT, a firm in which is a member.

At the year end, the other creditors and accruals included amounts due to CT of £1,581 (2023: £4,981) and amounts due to for expenditure paid on behalf of the charity of £nil (2023: £2,663).

13