Veterans Chaplaincv
Scotland
V￿ERANs CHAPLAINCY SCOTLAND SCIO
REPORT AND FINANCIAL STATEMENTS
Forthe period IstApril 2025 to 31 March 2026
Scottlsh Charity Number: SC052358

VEfERANS CHAPLAINCY SCOTLAND SCIO
CONTENTS
Page
Trustee5 Annual Report
Independent Examiner's Report
Statement of Receipts and Payments
Notes to Financial Statements
10-12

VETERANS CHAPLAINCY SCOTLAND SCIO
TRUSTEES. ANNUAL REPORT
For the period l April 202S to 31st March 2026
The trustees are pleased to present their annual trustees, report together with the financial
Statements ofthe charity for the period l April 2025 to 31 March 2026.
Reference and Administrative Infomation
Charity Name
Veterans Chaplaincy Scotland SCIO
Charity Registration Number
SC052358
Registered Office Address
Iolb Dundee Road, Perth, PH2 7BB
Trustees
Rev David Coulter (Chair of Trustees)
james Crooks (Vice-chair of Trustees)
Rev Mike Goodison (Resigned March 2026)
Douglas Roberts
Malcolm Cannon
Pam Bellis
Nicola Frail
Tim Carmichael
William Brian Howieson
Key Management Personnel
Philip Patterson, Programme Co-ordinator
julie Marker, Charity Manager
Independent Examiner
Gerald Bell
Bankers
Unity Trust Bank plc
Nine Brindley Place
Birmingham, Bl 2HB

VETERANS CHAPLAINCY SCOTLAND SCIO
Structure Governance and Management
Constithtlon
The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its
current legal form on 27 February 2023. The Charity was established from the winding up of
the charity Workplace Chaplaincy Scot13nd- SC041857.
Appointment of Trustees
The Trustees of the charity are lo]own as the Board of Trustees. The Article5 of AsSOC13tion set
out the requirements regarding the Charitys Trnstees as Follows:
The number ofappointedTrustees shall be no more than 8 but no less than 3
Each Appointed Trustee is appointed for a term of 4 years and can be reappointed for a second
terni
Objectives and Activities
Charitsble Purposes
The charitable purposes of the charity are:
To promote, develop and tnanage a Christian chaplaincy which provides pastoral and
spiritual support, care. and guidance to the Veterans. community in Scotland
To train, support and develop both lay and ordained people to engage in Veterans,
Chaplaincy iu Scotland
To meet these objectives, the charl￿5 main aims are=
l. To offer a proactive service providing pastoral care to our veterans and their families
promoting hope, healing, and acceptance:
2. Deliver pastoral care to anyone who has left the armed services, providing that support
for those of all faiths and none;
3. Continue the in-service provision of chaplaincy for veterans and their families,.
4. Provide chaplains who can speak the'language. of veterans and relate to these specific
circumstances in a way that other agencies may not;
5. Provide a valuable link between veterans, our faith, and our social communities.
enabling veterans to engage with the support they need, and bring their own glfts and
experiences to life,.
6. To ensure that chaplains will, always, function within the chariWs guidelines and codes
of good practice,.
7. To generate income from charitable donations and securing grant ￿ndIng from
organisations who support the work of Veterans Chaplaincy Scotland, including various
armed forces benevolent and veterans, funds.

VETERANS CHAPLAINCY SCOTLAND SCIO
Achievernents and Perforniance
The charity obtained SCIO status on 27th February 2023. This report covers the 12-rnonth
period- l April 2025 to 31 March 2026.
Veterans Chaplaincy Scotland (VCS) provide5 a continuation of in-service chaplaincy to those
who have left the armed services, bringing pastoral support to veterans and their families, of all
faiths and none. VCS is an independent charity providing spiritual and pastoral care to the
veterans, community.
Since April 2025. VCS chaplains have engaged with 2486 members OF the veteran community
leading to 333 one to one engagements for ongoing pastoral care. VCS chaplains delivered a
total of 550 hours (travel and preparation an additional 285 hrs) of one-to-one chaplaincy.
32% of the work is with groups of veterans, 68% one to one engagement. In total, VCS
Chaplains report engaging with veterans on 486 occasions during the reporting period.
The VCS training programme for chaplains includes core trainlng in..
. Safeguarding and Confidentiality
. Active Listening
. Media and Sodal Medla
Introduction to Chaplaincy
. Reflertive Practice and Pastoral Conversatlons
In addition, our optional speclaltst training rnodules dellvered by SME are..
• Trauma and Moral Injury Awareness (TAMI)
. Mental Health First Aid (MHFA)
Suicide Interventions (SFA)
• Bereavement Support
. Pastoral Narrative Disclosure (PND)
• Trauma Risk Management (TRIM)
VCS chaplains offer a wide spectrum of support to veterans, ranging from bereavement care to
general life review and Moral Injury (MI) support. The work is focused on provlding a presence
that can facilitate a safe/sacred space for engagement. Chaplains connect locally with their
veteran community, attending veteran functions (legion meetings, veteran cafe's. Drop-in
centres, veterans, workplaces, veteran support agencies) and leading events such as
Rernembrance. funerals, memorials, carol services, VCS walk and lunch events. This chaplainry
presence in the community develops relationships which veterans then may call upon for
specific support in times of distress. VCS ha5 three care 'pathways' in which it provides specific
support to veterans regarding: Bereavement care, LSfe review, and Moral Injury.

V￿ERANs CHAPLAINCY SCOTLAND SCIO
Acknowledgement
Since its establishment, Veterans Chaplaincy Scotland has been supported by donations from
Scottish Armed Forces, Veterans Foundation and RAF Benevolent Fund as well as donations
from other organisations and individuals with an interest in the veterans, community. This
ministry is only made possible through this continued support.
Financial Review
Income forthe period l April 2025 to 31st March 2026 amounted to £42,380 (2025 .. £49.803).
This includes operational income of £19,433 received from Veterans Foundation. Expenditure
during the period amounted to £37,184 (2025 . £48,403) giving a surplus for the period of
5,196 (2025 £1,400). At 31st March 2026 reserves, all oFwhich were unrestricted, stood at
£20,627 (2024.. £15,431)
Reserves Policy
It is the aspiration ofthe CharityTrustees to worktowards a position wherewe can ensure we
have reserves to rneet 3 months operational costs.
Risk Management
The principal risk to the charity relates to the reliability of sources of future funding at a time
when there are growing demands for charitable services. In addition, the Risk Register is being
developed to monitor risks of Reputation. Fraud and Lone Working.
Plans for Future Periods
VCS will continue to identify funding opportunities and apply for funding throughout the year
spreading the risk across a raft of funders within the sector. VCS has secured the services of a
fund raiser to identify potential funding opportunitie5.
It is the Trustee'5 intention to ensure resilience through the employment of two salaried roles
(project manager and operations officer) and has identified a potential long term ￿ndIng
source for salaries.
VCS continue5 to recruit and train volunteer chaplains looking for a core of around 30
volunteers to ensure the geographical spread of availability of pastoral care to veterans and
their families.
VCS will continue to engage with larger organisations, being a member of Veterans Scotland,
attaining membership of the SCVO, being a stakeholder in the Scottish Government's Veteran's
Mental Health Pathway.
The prlncipal funding aim will be to secure longer term (3-5 year) ￿nding.

VEfERANS CHAPLAINCY SCOTLAND SCIO
Organtsathnal SIrn￿re
Currentjy. VCS ES made up of I saiarted etnployee (Charity Man3ger) and 2 sessional workery-
Progratnme Co-ordinator and Offi¢0 Administrator (both IVA) and 20 Volunteer Chaplains.
Goii?g furward, the vision is te employ the PrograTn￿e Co-ordlnator and Office Administrator on
a salaried basis dependent on senfrii]g long term fulldirjg.
avld Coulter CB, Ostl. QHC
(Cbalrof Trustees)

VEfERANS CHAPLAINCY SCOTLAND SCIO
INDENDENT EL4MINER'S REPORT
For the perlod l Aprfl 2025 to 31 Marth 2026
I report on the accounts for the pertod l Aprll 2025 to 31 March 2026 as setout on pages 7 to 9.
Res• rwonslblllties ofthe Trustees and the tndependent Exami
The Chari￿s Trustees are responslble for the preparation ofthe accounts in accordance with
the ternis ofthe Charlties and Trustee Invesknent (Scotland) Art 2005 and the Charities
Accounts (Scodand) Regulations 200& The charitys Trnstees eonsider thatthe audit
requirement of Regulation 10(1) (d)of the Accounts Regulations does not apply. It Is Tlly
responsibility to examlne the accounts as required under section 44(1) (c) of the Art and to
state whether particular matters have come to myattentlon.
Basts of independent oxamlnerfs report
My examlnatlon Is orr5ed out In accordance wlth Regulation 11 ofthe Charities Accounts
(Scodand) Regulations 2006 (as amended). kn examlnation Includes a rev(ew of the accounting
records kept by the charlty and a comparison of the accounts presented with those records. It
also Includes consideratlon of any unusual items or dlsclosures In the atcounts and seeks
explanations from the Trustees concerning any such matter& The procedure5 undertaken do
not provlde all the evidence that would be required In an audiL and consequendy I do not
express an audlt oplnion on the vlew given by the accounts.
Independent examlnerfs statement
In the course ofmy exaMInado￿ no matterhas come to myattention:
whlch glve5 me reasonable cause to belleve that In anymaterial respect the
requlrements:
O to keep accounting records in accordance wlth Sertion 44 (1)(a) of the 2005 A¢
Reguladon 4 of the 2006 Accounts Regulations and..
to prepare ac￿Unts which accord with the accoundng records and complywIth
RegulatEon 9 of the 2006 Accounts Regulations (as amended)
have not been met or
2. to which, In my oplnlon, atteniion should be drawn in order to enable a proper
understanding ofthe attounts to be reached.
Gerald Bell
Slgnature
3 1Olay8ide.
Dalry
Castle Douglas
DG7 3UY
Date.. 10th August 2026

VETERANS CHAPLAINCY SCOTLAND SCIO
STATEMENT OF Receipts and Payments
Forthe period l April 2025 to 31rt March 2026
Unrestricted Restricted 31103/2026
2025
RECEIPTS
Donations
Grant5 (Veterans Foundation)
SVWA (Napier University)
12,347
12,347
19,433
10,600
19,803
30,000
10,600
19,433
10,600
Total Receipts
22,947
19,433
42,380
49,803
PAYMENTS
Cost of Charitable activities
Governance Costs
17.751
19,433
37,184
48,403
Total Payments
17,751
19,433
37,184
48,403
Surplus (Deficit) for the period
5.196
5,196
1,400
Statement of Balances - As at 31 March 2026
Unrestrirted
Funds
Restricted
Funds
Total
2026
Total
2025
Opening Cash at Bank and in hand
Surplus (Deficit) for the period
15.431
5,196
15,431
5,196
1,400
C105in8 Cash in hand and in Bank
20,627
20,627
1,400
Bank and Cash Balances
Bank CurrentAccount
Cash in Hand
20,627
20,627
15,032
20,627
20.627
15,032

VETERANS CHAPLAINCY SCOTLAND SCIO
Notes to the Financial Statements for the period IstApril 2025 to 31st March 2026
l. Basis ofAccountlng
The accounts have been prepared on the Receipts and Payments basis in accordance
with the term5 of the Charities and Trustee Investment (Scotland) Act 2005 and the
Charities Accounts (Scotland) Regulations 2006
2. Nature and Purpose of Funds
The unrestricted funds are applied by the Trustees in the furtherance of the charitys
charitable objectives
There were no restricted funds for the period covered by these accounts
3. Trustees
Trustees receive no remuneration. No expenses were reimbursed to Trustees or related
parties during the year
4. Fixed Assets
No fixed assets were held, or purchased, by the charity during the period covered by
these accounts
5. Donations
Unrestrirted
Funds
Restrirted
Funds
Total
2026
2025
Regular Monthly Donations
Donations - Churches
Other Donation5
Events
Fundraising
Training Income
SVWA Income (Napier Univ.)
5,600
5,797
950
5,600
5,797
950
2,420
2,940
10.718
378
725
222
10,600
10,600
22.947
22,947
17,403
6. Grants Received
Unrestricted
Funds
Restrirted
Funds
Total
2026
2025
Veterans Foundation
BFBS
19,433
19,433
30,000
2,400
io

VETERANS CHAPLAINCY SCOTLAND SCIO
19,433
19,433
32,400
7. Cost of Charitable Activities
UnrestrIrted
Funds
Restricted
Funds
Total
2026
2025
Payroll Costs (Charity Manager)
Sessional Costs
Fundraiser Costs
Sessional Expenses
Volunteer Chaplain Expenses
Insurance
Advertising / Recruitment
VCS events and activities
MHFA Training
Membership Fee
IT Support
Bank Charges
Accounting Charges (Xero)
2,900
16,533
2,900
27,782
200
38,563
11,249
200
1,591
2,694
579
480
367
370
iio
36
73
600
2,694
579
480
367
370
iio
36
73
551
7,018
loo
1,500
71
17,751
19,433
37,184
48,403
8. Governance Costs
Independent Examiners Fee
(i) Funds received from Veternns Foundation in April 2025 were originally restricted to pay
salaries. Veterans Foundation granted retrospective permission to allow u5 to use
those funds to meet operational costs thereby rendering them unrestricted
(i) Payroll Costs in 2025 were for the 3 sessional worker5. This has now been split for 2026
(li) Charity Manager costs for Jan to Feb 2026 are 3112 of annual salary due to delays in getting
payroll system set up
(li) In 2025 Accounts. Volunteer Chaplain Expenses and Training Costs were included within
VCS Events & Activities
li

VEfERANS CHAPLAINCY SCOTLAND SCIO
DavidCouttttCB, Ostl, QHC
(Chalr of Trustees)
12