Scottish charity accounts
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
Warning-level disclosures
| Charity | Disclosures | Income |
|---|---|---|
| University Of Edinburgh | reserves below policy | £1534.2m |
| University Of Glasgow Court | trustee payments | £1070.4m |
| University Of Dundee | reserves below policy going concern related party ×5 | £335.4m |
| Heriot-Watt University | reserves 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 Ltd | reserves 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 Education | reserves 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 College | reserves below policy going concern | £30.1m |
| Board Of Management Of Perth College | going concern | £26.5m |
| The Glasgow Academicals War Memorial Trust | reserves 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' College | reserves below policy related party ×1 | £10.0m |
| Glasgow Science Centre Charitable Trust | reserves below policy related party ×1 | £9.0m |
| Dundee Student Villages | reserves below policy related party ×1 | £8.9m |
| St Columba's School Ltd | going concern | £8.4m |
| Bank of Scotland Foundation | reserves below policy related party ×1 | £8.0m |
| Glasgow Science Centre Limited | reserves 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 Association | reserves below policy going concern | £4.9m |
| Dundee Rep and Scottish Dance Theatre Limited | going concern | £4.6m |
| Ochil Tower School Limited | reserves 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 Dunkeld | reserves below policy related party ×1 | £4.1m |
| Accord Hospice | reserves below policy | £3.8m |
| St Marys Music School Trust Ltd | reserves below policy | £3.4m |
| Little Sisters of the Poor, Glasgow SCIO | reserves 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 Trust | reserves below policy | £2.7m |
| Abernethy Trust Limited | reserves below policy related party ×3 | £2.5m |
| Beannachar Ltd | reserves below policy going concern related party ×2 | £2.4m |
| Upward Mobility Ltd | reserves 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 Home | reserves below policy | £1.9m |
| The Orthodox Monastery of all Celtic Saints | reserves below policy trustee payments related party ×1 | £1.8m |
| Somebody Cares SCIO | reserves 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 Ltd | reserves 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 Trust | reserves below policy going concern | £1.5m |
| Global Prophetic Alliance | reserves 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 Medicine | reserves below policy related party ×2 | £1.3m |
| Aberdeen Endowments Trust | reserves below policy related party ×1 | £1.3m |
| St Paul & St Georges Church: Edinburgh | trustee payments related party ×1 | £1.2m |
| Edinburgh Food Project | reserves 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 Foresters | reserves below policy related party ×1 | £1.2m |
| Royal Incorporation Of Architects In Scotland | reserves 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 Trust | reserves 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 Sabha | reserves below policy | £982k |
| Highlands and Islands Students' Association | reserves below policy related party ×1 | £979k |
| St Francis Xavier Foreign Mission Society Trust | reserves below policy | £969k |
| Lothian Autistic Society | reserves below policy | £939k |
| Border Union Agricultural Society | reserves below policy related party ×2 | £912k |
| CRH Trust | trustee payments related party ×2 | £908k |
| The Scotland College of Chiropractic Charitable Trust | reserves 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 God | reserves below policy trustee payments related party ×5 | £824k |
| Calman Trust Ltd | reserves below policy going concern | £818k |
| Fife: Forthview Parish Church of Scotland | trustee payments related party ×3 | £817k |
| Fife International Forum | reserves below policy | £814k |
| Annan Harbour Action Group | reserves below policy | £800k |
| Cathedral Church Of St Mary | reserves below policy | £799k |
| Hibernian Community Foundation Limited | going concern trustee payments related party ×4 | £799k |
| Giving More International | reserves below policy related party ×2 | £788k |
| HopeFull (SCIO) | going concern | £782k |
| Vine Trust | reserves 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 Klub | reserves 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 Ltd | reserves below policy | £707k |
| The Edinburgh Remakery Ltd | reserves below policy trustee payments | £704k |
| South Seeds SCIO | reserves below policy related party ×1 | £697k |
| Orkney Islands Church of Scotland | trustee payments related party ×2 | £695k |
| Independence from Drugs & Alcohol Scotland | reserves 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 SCIO | reserves below policy related party ×1 | £666k |
| West Of Scotland Regional Equality Council | reserves below policy | £662k |
| Refuweegee | reserves below policy related party ×1 | £660k |
| Relationships Scotland Tayside and Fife Ltd | reserves 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 Kinross | reserves below policy | £628k |
| Acorns2Trees SCIO | reserves 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 School | reserves 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 - Glasgow | reserves below policy related party ×1 | £578k |
| Highland Theological College | going concern | £562k |
| Grangemouth Carers | reserves below policy going concern trustee payments related party ×1 | £557k |
| Teen Ranch Scotland | trustee payments | £544k |
| Towards Transition Stirling SCIO | reserves below policy | £528k |
| Showcase The Street | reserves 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 Ltd | reserves 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 Trust | reserves below policy | £497k |
| HEC Aberdeen | reserves below policy | £487k |
| Mellerstain Trust | reserves below policy related party ×2 | £487k |
| United Irvine Church of Scotland | reserves 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
- University Of Edinburgh
- University Of Glasgow Court
- University Of Strathclyde
- University Of St Andrews
- University Of Dundee
- Heriot-Watt University
- University Of Aberdeen
- University Of Stirling
- Glasgow Caledonian University
- Court of the University of the West of Scotland
- Edinburgh Napier University
- Royal British Legion
- University of the Highlands and Islands
- Robert Gordon University
- Richmond Fellowship Scotland Ltd
- City of Glasgow College
- SRUC
- Edinburgh Merchant Company Education Board
- Emms Nazareth
- Edinburgh College
- Glasgow School Of Art
- West College Scotland
- New College Lanarkshire
- Fife College
- Mary's Meals International Organisation
- Board of Management of North East Scotland College
- Queen Margaret University, Edinburgh
- Ayrshire College
- The Suttie Foundation
- Kibble School
- Board Of Management Of Dundee And Angus College
- Abertay University
- Board of Management of Forth Valley College of Further and Higher Education
- Maggie Keswick Jencks Cancer Caring Centres Trust
- Beatson Institute For Cancer Research
- The Kilchoan Melfort Trust
- Board Of Management Of Glasgow Kelvin College
- The Church of Scotland General Trustees
- Board Of Management Of Inverness College
- Princes Exchange Foundation
- Erskine Veterans Charity
- George Heriot's Trust
- Board Of Management Of Perth College
- Robert Gordon's College
- University Of Edinburgh Development Trust
- The Board of Management of UHI North, West and Hebrides
- The Glasgow Academicals War Memorial Trust
- Governors of Dollar Academy Trust
- Gordonstoun Schools Limited
- Mary's Meals
- Board Of Management Of West Lothian College
- The Edinburgh Academy
- Board Of Management Of South Lanarkshire College
- The Governors of Hutchesons' Educational Trust
- Borders College
- The Rocco Charitable Trust
- Hebridean Housing Partnership
- Board Of Management Of Dumfries And Galloway College
- Right There
- Edinburgh International Festival Society