SOCIETY FOR COMPUTERS AND LAW

Registered charity 266331 · accounts filings on the Charity Commission register · also known as SCL, SOCIETY FOR COMPUTERS & LAW

Latest income
£414k
Latest spending
£497k
Registered
1973
Accounts read
FY2025

Financial health, per its FY2025 accounts

The accounts state that the charity incurred a net deficit of £84,185 for the year ended 31 March 2025, resulting in unrestricted reserves of £127,942. This figure is below the trustees' stated policy target of 100% of anticipated annual costs, creating a reported shortfall. However, the auditors have identified a material uncertainty regarding the charity's ability to continue as a going concern due to net current liabilities and cash flow constraints, although the trustees remain confident in a turnaround driven by new income streams.

What the accounts disclose

Reserves position: below the charity's own stated reserves policy
As at 31 March 2025 SCL’s unrestricted reserves were £128k represented by £340k of fixed assets, £155k of net current liabilities and £57k of non current liabilities, which means that there is currently a shortfall of resreves against the target. — page 6
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Grant to Scottish Society for Computers and Law
The accounts include a grant of £815 (2024: £770) payable to the Scottish Society for Computers and Law ("SSCL"). SSCL is a charity registered in Scotland and is independently run and controlled, butis dependent on the Society for Computers and Law for it's income. — page 28
A trustee provided an interest free loan to the charity in the year. At the year end the charity owed the trustee £20,000 (2024: £nil), which is included in creditors. This amount is repayable on or after 30 April 2026. — page 28
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Interest-free loan from a trustee
The accounts include a grant of £815 (2024: £770) payable to the Scottish Society for Computers and Law ("SSCL"). SSCL is a charity registered in Scotland and is independently run and controlled, butis dependent on the Society for Computers and Law for it's income. — page 28
A trustee provided an interest free loan to the charity in the year. At the year end the charity owed the trustee £20,000 (2024: £nil), which is included in creditors. This amount is repayable on or after 30 April 2026. — page 28
Per its FY2025 accounts as filed with the Charity Commission.
Related-party transaction: Interest-free loan from an employee
The accounts include a grant of £815 (2024: £770) payable to the Scottish Society for Computers and Law ("SSCL"). SSCL is a charity registered in Scotland and is independently run and controlled, butis dependent on the Society for Computers and Law for it's income. — page 28
A trustee provided an interest free loan to the charity in the year. At the year end the charity owed the trustee £20,000 (2024: £nil), which is included in creditors. This amount is repayable on or after 30 April 2026. — page 28
Per its FY2025 accounts as filed with the Charity Commission.

Accounts audited by Bishop Fleming Audit Limited.

Trustees

Trustee list from the Charity Commission register (current, not historical).

Operates in: Scotland

Income and spending

Financial year endIncomeSpending
31/03/2025£414k£497k
31/03/2024£407k£512k
31/03/2023£357k£423k
31/03/2022£353k£378k
31/03/2021£307k£354k

Common questions

Is SOCIETY FOR COMPUTERS AND LAW financially healthy?

The accounts state that the charity incurred a net deficit of £84,185 for the year ended 31 March 2025, resulting in unrestricted reserves of £127,942. This figure is below the trustees' stated policy target of 100% of anticipated annual costs, creating a reported shortfall. However, the auditors have identified a material uncertainty regarding the charity's ability to continue as a going concern due to net current liabilities and cash flow constraints, although the trustees remain confident in a turnaround driven by new income streams. Its FY2025 accounts were audited by Bishop Fleming Audit Limited.

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