The Church of Scotland General Trustees
Latest income
£30.7m
Latest spending
£54.1m
Accounts read
FY2025
Form
Statutory corporation (Royal Charter etc)
Financial health, per FY2025 accounts
The accounts state that the charity holds total funds of £861m, comprising £547m in land and property assets and £289m in investments. Free unrestricted reserves are reported at £18.5m, which the Trustees consider appropriate given their policy target of approximately four years of annual expenditure (around £10.4m). The charity reports no material uncertainties regarding its ability to continue as a going concern.
What the accounts disclose
Payments to trustees: Chairman and Vice-Chairman received £2.1k each; Advisory Members received £214 in expenses.
“Other than the Chairman and Vice-Chairman, who each received £2.1k (2024 - £2k each), the individual Trustees received no remuneration.” — page 43
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Payments to Unincorporated Entities
“The General Trustees paid internal support costs to the Unincorporated Entities of £2.7m in respect of accommodation, information technology, human resources, finance and payroll administration, legal services and direct staff costs”
Per FY2025 accounts as filed with OSCR.
Reserves policy: approximately four years of annual expenditure (held: £18.5m)
“it is the policy of the General Trustees to hold approximately four years of annual expenditure in these reserves that amounts to around £10.4m.”
Per FY2025 accounts as filed with OSCR.
Independent examiner: RSM UK Audit LLP
Per FY2025 accounts as filed with OSCR.