REGISTERED CILiRJTY NUMBER: SC046853 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE TrX4R ENDED 30 SEPTEMBER 2025 FOR PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATION Thomas Barrie & Co LLP 4th Floor, Atlaiitic House la Cadogan Street Glasgow G2 6QE
PEACE EDUCATION SCOTLAND TIA SCOTTISH CF4D EDUCATION CONTEKfs OF THE FTNANCIAL STATEMENTS for the eAr ended 30 SEPTEMBER 2025 Page Report of the Trustees Independent Exaner,$ Report Ststemenl of FRn&DcRal A¢tlvltle$ B#l#nee Sheet Notes to the Fln¥ncial St8temeDts 7 to 11 Detailed Statement of FinAn¢ial AttldeS 12
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATION REPORT OF THE TRUSTEES for the e#r ended 30 SEPTEMBER 2025 The trustees present th¢ir report with the finan¢ial stAtements of the charity for the year ended 30th Septemb¢r 2025. The financial stat¢nients have been PTepar¢d in acordaiJ¢C with the accounting policies set out sn note I to the accounts and omply with the the Charities and Trustee Investn)¢nt {Scotland) Act 2005, the Charities Accounts (Scotland) Regulatiolls 2006 las am¢nd¢d), and Accouniing and Reporting by Chariti¢s.' Statement of ReconuiJ¢nd¢d Pra¥tice applicable to ¢haritl¢S preparllig their accounts in ar¢ordance with the Financial Reporting Standard appli¢able in the UK and Republi¢ of Ireland IFRS 1021 l¢ffeitive l January 2019). OBJECTIVES AND ACTtvtTrEs Objectives And alms The organisation's main objectives, as outlined in its governing docum¢nL ar¢.. (a) to advance education by raising the level of understanding of nuclear weapons and oth¢r weapons of mass destrnction amongst ¢hildren, youttg people, dTrsadvantaged wups and the general public. {b) to advanc¢ knowledge by the study and r¢search of threats to international peace from nuclear weapons and oth¢r weapons of mass destruction. 1¢) to incrcase knowledge and public awareness of the effects of radioactivity and nuclear explosions on human health and well b¢iiig. Idl to advance and in¢T¢ase knowledge of the cnvirot)m¢ntsl inwact of nuclear w¥apons, nuclear accidents, nuclear waste and radiation. lel to advance underslandinE of Confiict resolution by providing iufom)ation on non-violellt approaches to r¢solvillg disputes b¢tw¢cJJ ¢omrnunitlC5 and nations. SlgnlfleAllt actlvltie5 Peace Edllcaiion Scotland have continued to function during the pandemic period. The charity has organi5¢d its committee n)eetings onlinc and sorne other working groups have also used online platforn)s to Furtli¢r details of our activities outlined in the'charitsble Activities" note below. Page I
PEACE EDUCATION SCOTLAND TIA SCOTTISH CIYD EDUCATION REPORT OF THE TRUSTEES for the ear ended 30 SEPTEMBER 2025 ACFttEVEMETrITS AND PERFORMANCE Charitable #etlvltles The main work areas which have been progrcssed in the last ycar have b¢¢n.' l). Developm¢nt of marerials in relition to the 80th a11V¢rsary of bombing of Hirosbinth and Nagasaki; th¢ Cold War and 45th anniversary of Faslane Peace Canip. W¢ eontiniie to updatc some ¢xisting materials in¢luding free educational iesourccs providing a good introduction to the d¢bate around nuclear w¢apons. 2. The bookl¢t on the Environmeiital Ctssi of Nuclear Weapons has been distributed through engagement with trad¢ union represcntatives with thc ain) of infiueiicing policy making and attitudes and raise awareThes5 of th¢ tnvironmei)tal implications of niicl¢ar weapons. It covers topics siicli as cliniate and r¢souFce related conflicts, adv¢rse effects from nuclear tests and uranium mining, radioactive and toxic dischHrgts, the close links b¢tw¢ell civil ttuclear power station$ and wcapons progran)mes, and the large'carbon footpri1, of tlie military. 3. Our Websi has provided infomlation about the event at Faslane Pea£ Camp in honour of the late Kenneth MeNeil, fowid¢r nieniber of Peace Education Scotland, and a nicmber of Scottish CND since its forniatlOD in 1958. 4. Peace Edii¢aiion Scotland (PES) ¢ontinues to put out rcgular bulletins to schoo]s higblighting our rcsowces. We posted copies of our n)aterials in response to reou¢sts and ¢ncourage the iise of our modules in schools or honie schooling. 5. PES Volunteers attended 5ev¢ral trade union conferenc¢s and engaged with local branches for the Education Institute of Scotland IEISI. Our stall is organised annually at the EIS annual gencral meeting. There is ongoing interest in our leaflets. and other education materials at this event. 6. Pe¢ Education Scotland matcria15, including The Environni¢ntsl Costs of Nuclear Weapon5, ar¢ available at regular vigils organised by Scottish Peace Nettvork in Paisl¢y and Glasgow. 7. Peac¢ Ediication booklets and leafl¢ts are available at quartcrly Vigils organised by AJTS1iir¢ CND. 8. Our websitc, p¢aceeducatioits¢otl8nd.org, hosts ollr educational resour¢es wbich have reached over tw¢iity thtsu$*d llsers. This has result¢d in over a thousand downloads ¢ach year. Some of our most popular downloads include r¢50w¢es on nuclear risk, the niorality of nucl¢ar w¢apons, critical thi'nkn'ng and debate. 9. PES voluntxrs supported the developmeiit of a new Peace Garden in thc Glasgow BotaDiC Gardens. FtNANCIAL REVIEW Flnanclal position The charity accounts show income of £1,629 generated from grwits and donations, and focused ory spend of restribied funds r¢lRting to environniental inwact of nuclear weapons. Thc charity has nds totalling £329 in dcsignated fi]nds to help local scliool ¢hsldren contribute to a ncw P¢ace Garden in the Glasgow Botanic Gardens. There ale £1.767 of gcii¢ral fidS to carry forw'ard to th¢ n¢xi year. The Trustees deem these r&s¢rves Sufficient in relation to th¢ operations of the charity. Reserves polficy There is a reserves policy of £2,000 for on-going charity running costs. It is the aim of th¢ ¢lwity to raise additional grant nding in liiJ¢ with the biid8eted costs of fure activities. Page 2
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATION REPORT OF THE TRUSTEES for the vear ended 30 SEPTEMBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document & constitutio Goveming document & constitution The charity is controlled by its governing docun)ent. a deed of trust, and constitutes a Seottish Charitable Incorporated Orgaiiisation la SCIOI. It was regist¢r¢d in its current legal form on 21 Septemb¢r 2016. It ha5 a single tier stNcture and as such t]ie trustees are the members of the Charity. Recruitment and appointment of new tru5t¢es Appointnient of trusiecs is gov¢rn¢d by the Constitution of the Charity. The tN5t¢¢s are authorised to appoint new con)mitt¢¢ members to fill vacancies through r¢signation or death of on existing ommittee member. RIFEREI¥CE AND ADMINISTK4TIVE DETAILS Reglstered Charity number SC046853 Prlncipg18ddress PO Box 3620 Glasgow G73 9FQ Trvstees W Ram.say Chairperson A West Secretary M Wardrop Treasurer S Skirving Comniittee Memb¢r K CraBrfoTd Conlmitte Member D Kelly Committee Mernber M Langdon Committee Meniber Ir¢signed 19.5.251 A MiSler-BoyIid Conunittee Mcniber Ir¢signed 19.5.25) D Hurley C.omniitt¢e M¢mbei (appointed 19.5.25) Independent Examlner Thornas Barrie & Co LLP 4th Floor. Atlantic Houso la Cadogan Street Glasgow G2 6QE Charity Name The charity is a150 know by th¢ name Scottish CND Eduo8tion. Approved by order of th¢ board of tsusiees on 18 May 2026 and signed on its behalf by.. M Wardrop - Trustee Page 3
INDEPENDETrrf EX4MINER'S REPORT TO THE TRUSTEES OF PEACE EDUCATION SCOTLAND I report on the accounts for the year ended 30 S¢pteniber 2025 sd out on pages five to elevwL Respe¢tive responsibllities of trSteeS examiner The cliarity'5 trL15tee5 are respoi)sible for the preparation of the &ccounts in accordan with the tern)s of thc Charities and Trustcc Investnient (Scotlandl A¢t 2005 and the Charities Accounts (Scotlandl Regulatioiis 2006 (as am¢ndedl. The chariWs trllstecs consider that th¢ aiidit requirenieiit of Regu12tion l 011 Ila) to (¢) of the Accounts Rcgulations does not apply. It Is my responsibility to examiiie the aciounts as required uJ)d¢r S¢ctson 44{1)Ic) of the Act and to state whether particular n]att¢rs have coiiie to my artenlion. Ba51$ of the Independent ¢x#mlner's report My Cxaniination was carried out in ac0[dance with Regulation I l of tl)e Charitie5 A¢counts (Scotland} Regulations 2006. AJJ exarniiiation includes a review of the accounting records kept by the chlty and a wmparison of the accouttts pres¢nt¢d with those rccords. It also includes consideration of any unusiial items or disclosures in the accounts, and s¢¢king explaiiation5 from you as trnstees COliCLniing aiiy su¢h matters. The procediir¢s undertaken do not provide all thc cvid¢nc¢ that would bc required in an audiL and coiJsequ¢ntly J do not express an audit opinion on th¢ view given by th¢ avcounls. Independent e3arnlller's statetnent In coIuie¥tion with niy examinatio[4 no matter has come to my attention .' {1 I which giv¢s me reasonable caiis¢ to believe that, in any n]aterial r¢spccL the requirements keep aiwQUlltitJg records in accordanG¢ with Stctitsn 44{1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting rccords and to comply with Regulation 8 of th¢ 2006 Accounts R¢gulations hav¢ not been met., or (21 to which. in my opinion, attention should be drawn in ord¢r to ¢nable a proper understanding of th¢ accounts to be rea¥hed. Martin Greig BA CA The Instittlte of ChArtered Accountants of Scotlalld Thomas Barri¢ & Co LLP 4th Floor. Atlaiitic Holis¢ la Cadogan Street Glasgow G2 6QE 20 May 2026 Pag¢ 4
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATION STATEMENT OF FINANCIAL ACTIVITIES for th¢ ear ended 30 SEPTEMBER 2025 2025 Total fiinds 2024 Total funds Unrestricted fund Rcstrict¢d fiu)d Notes tNCOI¥IE AND ENDOWMENfs FROM Voluntsry inorne 1,629 1,629 598 EXPENDITURE ON Charltable activities Peace Education 1.374 1,374 2,883 NET INCOMEI(EXPENDITURE) 255 255 (2,285) RECONCtLIATION OF FUNDS Total funds brought fonvard 1,512 1,512 3.797 TOTAL FUNDS CARRIED FORWARD 1,767 1.767 1,512 The notes fom) part of these finan¢ial statemenis Page 5
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATIof4 BALANCE SHEET 30 SEPTEMBER 2025 2025 Total fiinds 2024 Total nds Unrestricted fund Restrict¢d fund Noteg CURREI¥T ASSETS Debtors Cash at bank and in hand 105 2,142 105 2,142 1,939 2,247 2,247 1.944 CREDITORS Amounts falling due within one y¢ar 1480) {480) {432) NET CURREI¥T ASSETS 1,767 1.767 1,512 TOTAL ASSETS LESS CURRENT LIABtLTTIES 1.767 1.767 1,512 NET ASSETS 1,767 1,767 1,512 FUNDS Unrestricted fidS 1,767 1,512 TOTAL FUNDS 1,767 1,512 The financial statenients w¢rc approv¢d by th¢ Board of TNstees and outh0ri5¢d for issii¢ on 18 May 2026 and were signed on its belialf by.. fflaJ"J%LP Dbfvd.Jp M Wardrop- Trustee The not¢s form part of thesc financial statements Page 6
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATION NOTES TO 1HE FtNANCIAL STATEMENTS for the ear ended 30 SEPTEMBER 2025 ACCOUNTt¥G POLICIES Basls of prep&rin% the tlnanci815tatemtnts The fJnAncial statvnients of the ¢hatity. wluch is a publie benefit entity under FRS 102, have been prepared tn accordance with the Chariti¢s SORP (FRS 102) 'Accounting alld Reporting by Charities.. Statement of Recommeiided Piactice applicable to charities preparlng their accounts in ac¢ordMnce Nryth the Financial Reporting Stsndard applicable in the UK and Rcpublic of Jreland IFRS 102) (effective l Jaiivary 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in th¢ UK and Republic of Ireland, aiid the Charities and Trust¢¢ Investment (Scotlandl Act 2005. The fiiiallcial siatements have been prepared under the historical cost onvention. The presenlational and functional curr¢n¢y of the financial statements is Pounds Sterling 1£). Going Coneern After reviewiiig th¢ charitys forecasts and proj¢ctions, the trnslecs hay¢ a r¢asonable expectation that th¢ charity has adeqiiate resources to continu¢ in operational existence for th¢ foreseeable future. Th¢ ¢haTity th¢refore colltinues to adopt the going coiicern basi5 in preparing its financial ststements. Flnanclal reporting stsndard 102 - reduced di$¢lo$ure exemptions The charity has takei) advantag¢ of th¢ following disclosurc ¢X¢Diption in preparing thesc financial staternents, as permitted by FRS 102 The Finanbial R¢porting Standard applicable in the UK and Republic of Ireland,: the requir¢m¢nt5 of Section 7 Ststement of Cash Flows. Critical accountlng judgements and key souree.s of estfimation uncert&inty In prcparing tliese financial stalemenis. tl)e trnstees ar¢ r¢quir¢d to nthke judgements, estimates and a5sumptiOll5 that affeit tl)e applicatioii of tlie Charity's accounting policies and the reported amounts of asseis. liabilities, ittcome and expeIises. Actual results nDy differ from d)¢s¢ e5tin]xtes. Estimates and underlying assumptions are rl¢W¢d on att ongoing ba$is. Revisions to estin)ates are recognised prosp¢ctively. There are no significant judgements or ¢stimat¢$ iised in the preparation of these accounts. lrtcome Ail iiicolne is recognised in the StstenJeiit of Financial Activities once the charity baq entitlement to thc funds, it 1$ probable that the income wll be received and the arnount ¢an be measured reliably. Doijatioiis Donations are recognised on receipt. In the event that a donation 1$ Subjeet to conditions that require a level of perfomian¢¢ befor¢ the chtirity is ¢ntitled to the nds, the income is d¢f¢rr¢d and llot reCOlsed until those conditions ale fully met. acies L¢gaci¢s are rQgUised when tbe charity has been notified in writing of both th¢ amowit and sertlem¢nt date. Grants Grants are recOlsed when the Charity has been notified in writing of both the amount and settlement date. GTants arc d¢ferred if tern or eonditions miist be met before the charity has eiititl¢m¢nt to tb¢ resources. Fundraisin Funds raised from fundraising events ate recogni5ed in the period in which the event was held. Sale of Goods Page 7
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATION NOTES TO THE FtNANCIAL STATEMENTS- ¢ontfinued for the ear ended 30 SEPTEMBER 2025 Accouf4TfNG POLICtES- ¢ondnued Income Revenuc is reColsed when the siwficant risks and rewards of oThllership hav¢ been transferred to the customer, r¢covery of the consideration is probable. the associated costs and possible rettm of goods can be ¢stiTnat¢d reliably, there 55 no continuing management invglvement the goods, and the amount of revenue can be measured reliably. F.xpeDdlture Liabilities are recogniscd as expendire as soon as there is a legal or conslTUCtive obligaiion committing the ¢harity to that expenditure, it is probablc that a transfer of economtc benefits ryI1 b¢ r¢quired in settlement and the amount of the obligation can be m¢asw¢d reliably. Expenditure is account¢d for on an accruals basis and has beet] classifJ¢d under headings that aggregate all cosi related to the category. costs Cannot be directly attributed lo particular headings they have bccn allocated to activities on a basis consist¢nt with the use of resource5. Tangibl¢ flxed assets Depreiiation is provided at th¢ following atjniial rates in ordcr to Tite off each asset over its estimated useful lifr. Coniputer equipm¢nt 33 /¢ on cost Tax#tiOII The cliarity is txen)pt from tax on its charitabl¢ actsvities. Fund accounting Unrestricted fiinds can be used in a¢¢ordance with the charitable objectiv¢s at th¢ discretion of the Nstees. R¢stri¢t¢d funds can ortly be used for porticular r¢$tricted purposes within the objects of the charity. Restrietions arise when specifi¢d by the donor or when ndS are raised for particular restricted purposes. Furtli¢r ¢xplanation of the nature and purpo% of ¢ach fund is included in the notes to the fi[nCIal 5tat¢m¢nts. FinaneTal Instruments The cliarity fii)ancial a5s¢ts and financial liabilities of a kind that qualify as basic financial instNments. Debt Short terni d¢btots ar¢ njeasured at transaition pric¢, less lY irnpairment. Cash and ca8h e uival¢ Cash and ci8h equivalents comprises cash balances. Creditor5 Short lem) trad¢ crcditors ate measured at the transiL Ction price. ProvlsloDS Provisioiis are determined by disvOUDting th¢ eypeeted fvhire cash flows at a pre-tsx rat¢ that reflects current market aqscssments of th¢ tini¢ value of money and the risks SPCknifs¢ to th¢ liability. The unwinding of the discount is recognised as finance ¢ost. Page 8
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATION NOTES TO THE FtNIiNCIAL STATEMENTS- continu¢d for the ear ended 30 EPTEMBER 202S TRUSTEES, REMUNERATION AND BENEFITS Therc were no tNslecs' remuii¢ration or other benefits for the year ended 30 September 2025 nor for th¢ year ended 30 September 20L4. Trustees, expen5e$ There were no trLJStees' expenses paid for tILe year ended 30 S¢pt¢ntser 2025 nor for the y¢ar cnded 30 September 2024. COMPARATTVES FOR THE STA TEMENT OF FtNANCIAL ACTMTIES Unrc5tri¥i¢d fund R¢strict¢d nd Total funds INCOlE AND ENDOWMENTS FROM Voluntary income 598 598 EXPENDITURE ON CharitAble aetlvttles Peace Education 2,883 2,883 NET INCOMEI(EXPENDITURE) 12.285) {2,285) RECONCILIA TION OF FUNDS Totsl funds brought forward 3,797 3,797 TOTAL FUNDS CARRIED FORWARD 1,512 1,512 TANGIBLE FIXED ASSETS Computer equipment COST At l October 2024 and 30 Septernber 2025 592 DEPRECIATION At l October 2024 and 30 Septernber 2025 592 NET BOOK VALUE At 30 Sepieniber 2025 At 30 Septemb¢r 2024 Page 9
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCATION TES TO THE FINANCIAL STATEMENTS- contlnu¢d for the ear ended 30 SEPTEMBER 2025 DEBTORS: AMOUNTS FALLING DUE WTfHJN ONE YEAR 2025 2024 Other d¢btors ios CREDITORS: AMOUTrUS FALLING DUE WITHTN ONE YEAR 2025 2024 Other creditors 480 432 MOVEMENT IN FUNDS Net At 1.10.24 movement in funds At 30.9.25 Unrestrlcted funds Gen¢ral filnd 1,512 255 1,767 TOTAL FUNDS 1,512 255 1,767 Net movement in funds. included in the above are as follows- Inconiing r¢sources R¢sowces expended Movement in funds Unrestricted funds General fund 1.629 {1,374} 255 TOTAL FUNDS 1,629 {1.374) 255 Comp8r&tlv¢s for movement In funds Net movement in funds At 1.10.23 At 30.9.24 Unrestrlcted funds General fuiid 3,797 (2.285) 1.512 TOTAL FUNDS 3,797 (2.285) 1,512 Page 10
PEACE EDUCATION SCOTL4ND TIA SCOTTISH CND EDUCATION NOTES TO THE FINANCIAL STATEMENTS- contlnued for the ear ended 30 SEPTEMBER 2025 MOVEMENT IN FUNDS- conttnued Comparativ¢ nei movement in fund5. included in th¢ above are as follows.. Incoming resources Resources ¢xp¢nded Movement in fid$ Unrestrlcted fund5 General fui)d 598 (2.8831 (2.2851 TOTAL FUNDS 598 {2,883} {2,285) The unrcstri¥ted funds are the ndS which the tn]stees are free to u$¢ in accordance with the charitable objectives of th¢ cliarity. Th¢ restricted fund is in relation to a a1)I from the Polden-Puckharn Charitable Foundation and will be spent in occord8Dce with the grant tern)s. RELATED PARTY DtSCLosilliES There were no related parry tranSationS for tl)e year ended 30 S¢pteniber 2025. Page 11
PEACE EDUCATION SCOTLAND TIA SCOTTISH CND EDUCAT10Tr4 DETAILED STATEMENT OF FtNANCtAL ACTIVITIES for the ear ended 30 SEPTErBER 2025 2025 2024 INCOME AND END0WMEPs Voluntary income Doiiations Gra]itS 429 1.200 598 1.629 598 TotAI Ineomlng resourees 1.629 598 EXPENDITURE Charltable actlvltie5 Insurance Postage and slation¢ry Projcknls & outreach 96 S93 1,531 583 154 737 2,220 Support costs Other IT costs 115 213 Governance costs Accountancy and legal fe¢s 522 450 Total resources expended 1.374 2,883 Net Income1(e¢ndItVre) 255 (2,285) This pa8e docs not forn part of th¢ statytory financial statenients Page 12