Charity Accounts Intelreading the accounts so you don’t have to

Stirling Smith Art Gallery & Museum Trust

Scottish charity SC016162 · record on the Scottish Charity Register (OSCR) · accounts PDF

Latest income
£375k
Latest spending
£406k
Accounts read
FY2025

Financial health, per FY2025 accounts

The accounts state that the charity reported a deficit before pension revaluation of £30,282 for the year ended 31 March 2025, a reversal from the previous year's surplus. Per the trustees' report, unrestricted general reserves decreased to £145,338, which falls below the stated policy target of three to six months' expenditure.

What the accounts disclose

Reserves position: below the charity's own stated policy
“The general reserves at the year end were £145,338 (2024: £258,595).”
Per FY2025 accounts as filed with OSCR.
Related-party transaction: Stirling Council is a primary funder and appoints up to four trustees.
“Stirling Council are primary funders of the Smith Art Gallery and Museum and is entitled through our constitution to have up to four elected Councillors as Trustees.” — page 7
Per FY2025 accounts as filed with OSCR.
Related-party transaction: The Friends of the Smith, a related party, gave £nil donations.
“Stirling Council are primary funders of the Smith Art Gallery and Museum and is entitled through our constitution to have up to four elected Councillors as Trustees.” — page 7
Per FY2025 accounts as filed with OSCR.
Register data and accounts from the Scottish Charity Regulator (OSCR), used under the Open Government Licence. Automated analysis; the filed accounts are authoritative.