Scottish charity accounts

24,982 charities on the Scottish Charity Register (OSCR); 2,460have had their latest filed accounts machine-read under the same evidence rule as the England & Wales corpus. Charities registered on both registers link across to their Charity Commission analysis.

Accounts analysed
2,460
Pay band disclosed
207
Reserves below policy
233
Going-concern doubt
136
Payments to trustees
253
Related-party transactions
764
Qualified opinions
10

Highest pay bands disclosed

CharityTop pay bandIncome
Emms Nazareth£400,000 - £410,000£80.4m
Queen Margaret University, Edinburgh£250,001 - £260,000£53.0m
Richmond Fellowship Scotland Ltd£230,000 - £240,000£117.7m
Glasgow School Of Art£220,001 - £230,000£60.4m
Glenalmond College£210,001 - £220,000£12.8m
Glasgow Caledonian University£210,000 - £219,999£170.9m
City of Glasgow College£175,000 - £180,000£93.5m
The High School of Glasgow£160,000 - £170,000£14.7m
Fife College£140,001 - £150,000£55.9m
Ayrshire College£140,001 - £150,000£51.5m
West College Scotland£135,001 - £140,000£60.3m
St Leonards School£130,001 - £140,000£14.8m
Board Of Management Of Inverness College£130,001 - £140,000£30.1m
Board of Management of Forth Valley College of Further and Higher Education£130,001 - £140,000£39.8m
Board Of Management Of Glasgow Kelvin College£130,001 - £140,000£31.3m
Board Of Management Of Dundee And Angus College£130,001 - £140,000£47.5m
Blair Charitable Trust£120,001 - £130,000£10.1m
Kelvinside Academy War Memorial Trust£120,001 - £130,000£9.3m
Board Of Management Of West Lothian College£120,001 - £130,000£20.6m
GenPlus£110,001 - £120,000£924k
Board Of Management Of South Lanarkshire College£110,001 - £120,000£19.0m
Myeloma UK£110,001 - £125,000£5.8m
Board Of Management Of Dumfries And Galloway College£110,001 - £120,000£15.6m
St Columba's School Ltd£110,001 - £120,000£8.4m
Board Of Management Of Moray College£110,001 - £115,000£13.7m
Edinburgh Television Festival Council£110,001 - £120,000£2.1m
Board Of Management Of Perth College£110,000 - £120,000£26.5m
Kilgraston School Trust (subject to insolvency proceedings)£100,001 - £110,000£5.5m
Association For Medical Education In Europe£100,001 - £110,000£3.6m
Worldwide Cancer Research£100,000 - £120,000£10.5m
Project Trust£90,001 - £100,000£1.1m
Re:Hope Next Generation Bible Church£90,001 - £100,000£1.0m
Hospitality Industry Trust Scotland SCIO£90,001 - £100,000£849k
Why Not? Trust for Care Experienced Young People£80,001 - £90,000£617k
Aberdeen-Angus Cattle Society£80,001 - £90,000£946k
Friends Of The Earth (Scotland) Ltd£80,001 - £90,000£1.3m
Society Of The Sacred Heart£80,001 - £90,000£2.8m
Edinburgh Children's Hospital Charity£80,001 - £90,000£2.8m
Royal Incorporation Of Architects In Scotland£80,001 - £90,000£1.1m
The Juniper Trust£80,001 - £90,000£279k

Warning-level disclosures

Disclosure is not wrongdoing; each entry’s page shows the passage from the accounts.

CharityDisclosuresIncome
University Of Edinburghreserves below policy £1534.2m
University Of Glasgow Court trustee payments £1070.4m
University Of Dundeereserves below policy going concern related party ×5 £335.4m
Heriot-Watt Universityreserves below policy trustee payments £308.5m
University Of Stirling trustee payments related party ×1 £176.2m
Robert Gordon University trustee payments related party ×2 £123.5m
Richmond Fellowship Scotland Ltdreserves below policy related party ×2 £117.7m
West College Scotland trustee payments related party ×4 £60.3m
Abertay University trustee payments £42.6m
Board of Management of Forth Valley College of Further and Higher Educationreserves below policy related party ×1 £39.8m
The Kilchoan Melfort Trust trustee payments related party ×4 £32.4m
The Church of Scotland General Trustees trustee payments related party ×1 £30.7m
Board Of Management Of Inverness Collegereserves below policy going concern £30.1m
Board Of Management Of Perth College going concern £26.5m
The Glasgow Academicals War Memorial Trustreserves below policy related party ×1 £24.0m
Board Of Management Of West Lothian College trustee payments £20.6m
Borders College going concern £18.1m
The Jon Schueler Charitable Trust trustee payments related party ×1 £13.3m
Albyn School Limited trustee payments related party ×1 £11.2m
St Aloysius' Collegereserves below policy related party ×1 £10.0m
Glasgow Science Centre Charitable Trustreserves below policy related party ×1 £9.0m
Dundee Student Villagesreserves below policy related party ×1 £8.9m
St Columba's School Ltd going concern £8.4m
Bank of Scotland Foundationreserves below policy related party ×1 £8.0m
Glasgow Science Centre Limitedreserves below policy £6.3m
Waverley Steam Navigation Co Ltd trustee payments related party ×1 £5.5m
Kilgraston School Trust (subject to insolvency proceedings) going concern related party ×1 £5.5m
New Lanark Trust going concern trustee payments £5.3m
University of Strathclyde Students' Association going concern trustee payments £5.0m
Dundee University Students Associationreserves below policy going concern £4.9m
Dundee Rep and Scottish Dance Theatre Limited going concern £4.6m
Ochil Tower School Limitedreserves below policy £4.6m
Streets Ahead (Borders)reserves below policy related party ×1 £4.2m
Garvald West Linton Ltd trustee payments related party ×2 £4.2m
RC Diocese Of Dunkeldreserves below policy related party ×1 £4.1m
Accord Hospicereserves below policy £3.8m
St Marys Music School Trust Ltdreserves below policy £3.4m
Little Sisters of the Poor, Glasgow SCIOreserves below policy £3.0m
The Scottish Football Partnership Trust trustee payments £2.9m
Lockerbie Old School Community Hub (SCIO) going concern trustee payments £2.8m
Scottish Children’s Lottery Trustreserves below policy £2.7m
Abernethy Trust Limitedreserves below policy related party ×3 £2.5m
Beannachar Ltdreserves below policy going concern related party ×2 £2.4m
Upward Mobility Ltdreserves below policy going concern related party ×2 £2.4m
Little Sisters of the Poor, Greenock SCIO going concern £2.3m
North Yell Development Council related party ×1 qualified opinion£2.2m
Isobel Fraser Home going concern £2.1m
Diocese Of Glasgow & Galloway Episcopal General Funds trustee payments related party ×1 £2.1m
Ayr Gaiety Partnership going concern trustee payments £2.0m
Alex Scott Hospital Eventide Homereserves below policy £1.9m
The Orthodox Monastery of all Celtic Saintsreserves below policy trustee payments related party ×1 £1.8m
Somebody Cares SCIOreserves below policy related party ×1 £1.8m
RC Diocese Of Argyll & Isles Charitable Trusts trustee payments related party ×3 £1.6m
Oban & Lorn Community Enterprise Ltdreserves below policy related party ×1 £1.6m
The National Youth Orchestras Of Scotland Limited trustee payments related party ×2 £1.6m
The Spark (Scotland) going concern £1.6m
Catalyst Vineyard Church trustee payments related party ×2 £1.5m
Aberdeen University Students Association trustee payments £1.5m
Partick Thistle Charitable Trustreserves below policy going concern £1.5m
Global Prophetic Alliancereserves below policy going concern £1.4m
Jane Moore Trust going concern £1.4m
InspirAlba Ltd trustee payments related party ×3 £1.4m
Legal Services Agency going concern £1.3m
British Society of Lifestyle Medicinereserves below policy related party ×2 £1.3m
Aberdeen Endowments Trustreserves below policy related party ×1 £1.3m
St Paul & St Georges Church: Edinburgh trustee payments related party ×1 £1.2m
Edinburgh Food Projectreserves below policy £1.2m
St Andrews Free Church of Scotland trustee payments related party ×5 £1.2m
Destiny Church Trust trustee payments related party ×3 £1.2m
Westerlands Association trustee payments related party ×1 £1.2m
Institute Of Chartered Forestersreserves below policy related party ×1 £1.2m
Royal Incorporation Of Architects In Scotlandreserves below policy £1.1m
Lagta Group Training Limited going concern related party ×1 £1.1m
Calum's Cabin trustee payments related party ×2 £1.1m
Deeside Christian Fellowship trustee payments related party ×2 £1.1m
Abbeyfield Rutherglen Society Ltd going concern £1.1m
Project Trustreserves below policy related party ×1 £1.1m
Drumduan School Ltd going concern trustee payments related party ×3 £1.0m
Re:Hope Next Generation Bible Church trustee payments related party ×3 £1.0m
Stronsay Development Trust trustee payments £993k
Gurdwara Guru Granth Sahib Sikh Sabhareserves below policy £982k
Highlands and Islands Students' Associationreserves below policy related party ×1 £979k
St Francis Xavier Foreign Mission Society Trustreserves below policy £969k
Lothian Autistic Societyreserves below policy £939k
Border Union Agricultural Societyreserves below policy related party ×2 £912k
CRH Trust trustee payments related party ×2 £908k
The Scotland College of Chiropractic Charitable Trustreserves below policy £903k
John Menzies Trust For Scotus College And Catholic Education qualified opinion£875k
Brunton Theatre Trust going concern £867k
Edinburgh Napier Students' Association trustee payments related party ×3 £837k
The Daimler Foundation Limited going concern trustee payments related party ×1 £833k
Living Church Of Godreserves below policy trustee payments related party ×5 £824k
Calman Trust Ltdreserves below policy going concern £818k
Fife: Forthview Parish Church of Scotland trustee payments related party ×3 £817k
Fife International Forumreserves below policy £814k
Annan Harbour Action Groupreserves below policy £800k
Cathedral Church Of St Maryreserves below policy £799k
Hibernian Community Foundation Limited going concern trustee payments related party ×4 £799k
Giving More Internationalreserves below policy related party ×2 £788k
HopeFull (SCIO) going concern £782k
Vine Trustreserves below policy related party ×3 £756k
Moulsdale Foundation going concern related party ×1 £755k
Poppyview Family Centre (SCIO)reserves below policy £754k
Spruce Carpets Ltd trustee payments £738k
Upstairs Kids Klubreserves below policy £737k
Team Jak Foundation trustee payments related party ×2 £727k
TS Queen Mary Trust trustee payments related party ×1 £717k
Moray Waste Busters Ltdreserves below policy £707k
The Edinburgh Remakery Ltdreserves below policy trustee payments £704k
South Seeds SCIOreserves below policy related party ×1 £697k
Orkney Islands Church of Scotland trustee payments related party ×2 £695k
Independence from Drugs & Alcohol Scotlandreserves below policy £686k
Dundee Museum of Transport (SCIO)reserves below policy related party ×1 £673k
Traditional Arts and Culture Scotland trustee payments £666k
East Dunbartonshire Women's Aid SCIOreserves below policy related party ×1 £666k
West Of Scotland Regional Equality Councilreserves below policy £662k
Refuweegeereserves below policy related party ×1 £660k
Relationships Scotland Tayside and Fife Ltdreserves below policy related party ×2 £649k
Kirkcaldy YMCA going concern related party ×1 £645k
Turriff District Agricultural Association trustee payments £635k
Gartmore House going concern trustee payments related party ×3 £632k
Independent Advocacy Perth And Kinrossreserves below policy £628k
Acorns2Trees SCIOreserves below policy trustee payments £626k
Shetland Women’s Aid (SCIO)reserves below policy going concern £624k
Smithton & Culloden Free Church related party ×2 qualified opinion£592k
YoMo Young Movers (SCIO)reserves below policy going concern £588k
Dunedin Schoolreserves below policy £587k
East Ayrshire Advocacy Services trustee payments £586k
Queens Park Baptist Church trustee payments related party ×1 £584k
Edinburgh: South East Edinburgh Church of Scotland trustee payments £583k
Centre Of Therapy & Counselling Studies going concern £581k
Central Gurdwara Singh Sabha - Glasgowreserves below policy related party ×1 £578k
Highland Theological College going concern £562k
Grangemouth Carersreserves below policy going concern trustee payments related party ×1 £557k
Teen Ranch Scotland trustee payments £544k
Towards Transition Stirling SCIOreserves below policy £528k
Showcase The Streetreserves below policy related party ×4 £526k
Port Glasgow: New Parish Church (Church of Scotland) going concern £514k
Cathedral Church Of St Mary The Virgin trustee payments related party ×3 £511k
Garvald Home Farm Ltdreserves below policy £507k
St Cadocs Youth Club (SCIO)reserves below policy going concern £499k
Edinburgh Northwest Kirk : Cramond and Pennywell (Church of Scotland) trustee payments related party ×4 £499k
Fife Employment Access Trustreserves below policy £497k
HEC Aberdeenreserves below policy £487k
Mellerstain Trustreserves below policy related party ×2 £487k
United Irvine Church of Scotlandreserves below policy related party ×2 £486k
The Lammermuir Festival trustee payments £475k
Stornoway Free Church: Stornoway trustee payments £473k
Helmsdale Heritage And Arts Society going concern £468k
Southwest Arts And Music Project trustee payments related party ×2 £465k

Largest analysed Scottish charities

Register data and accounts from the Scottish Charity Regulator (OSCR), used under the Open Government Licence. Automated analysis; the filed accounts are authoritative.