Charity Registration No. SC032662 (Scotland)
Company Registration No. SC227548 (Scotland)
SCOTTISH YOUTH PARLIAMENT
A Company Limited by Guarantee
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
SCOTTISH YOUTH PARLIAMENT
CONTENTS
Page
Trustees' report
1 - 15
Independent auditor's report
16 - 18
Statement of financial activities
19 - 20
Balance sheet
21
Statement of cash flows
22
Notes to the financial statements
23 - 35
SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

SYP is the democratic voice of Scotland’s young people. Our vision for Scotland is of a nation that actively listens to and values the meaningful participation of its young people. Our goal is to make this vision a reality, in order to ensure young people in Scotland grow up loved, safe and respected, and able to realise their full potential.

 

During this period, our strategic objectives were to ensure:

  1. Young people in Scotland influence, inform and contribute to policy making and practice.

     

  2. Young people who face inequality or barriers to participation are actively engaged in SYP.

     

  3. MSYPs have the skills, confidence, support and opportunities to carry out their role effectively.

     

  4. Young people in Scotland are aware of their rights are encouraged to participate and are seen as valuable contributors to a democratic society.

     

  5. SYP is an efficient and effective youth-led organisation, responsive to its MSYPs, young people other key stakeholders, and is robustly resourced in a sustainable way.

 

SYP’s mission is to provide a national platform for young people to discuss the issues that are important to them, and campaign for changes to the nation that they live in. We support our members in their work by training them, supporting their personal development and empowering them, using a youth work ethos. MSYPs listen to and recognise the issues that are most important to young people in every community across the country and ensure that decision-makers listen to their voices.

 

Our Values

Democracy – We are youth-led and accountable to young people aged 14 to 25. Our democratic structure and the scale of our engagement across Scotland gives us a mandate that sets us apart from other organisations.

 

Rights – We are a rights-based organisation. We are passionate about making young people aware of their rights and ensuring that local and national governments uphold their rights.

 

Inclusion and Diversity – We are committed to being truly inclusive and work tirelessly to ensure policymakers and politicians hear the voices of young people from every community and background in Scotland.

 

Political Impartiality – We are independent from all political parties. By working with all stakeholders, groups, and individuals who share our values, we deliver the policies that are most important to young people.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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Outcome 1: Young people in Scotland influence, inform and contribute to policy making and practice

 

National Events    

The Scottish Youth Parliament (SYP) continued to hold national events during this period. The events included SYP Pop Ups and National Sittings. SYP Pop Ups are regional events that aim to bring together groups of MSYPs and their support workers to continue training and development, information sessions and to check in with MSYPs. SYP Pop Up Events happen in between SYP National Sittings. SYP National Sittings are events which the whole membership of the Scottish Youth Parliament come together to meet, debate and create SYP Policy, give updates and meet in Subject Committees. SYP also hosts an awards ceremony recognising the achievements of MSYPs and Support Workers

 

SYP Pop Ups

Around 50 MSYPs and their Support Workers attended seven SYP Pop Up events in locations around Scotland. These events were supported by the Scottish Parliament Participation and Communities Team (PACT) who attended to facilitate activities to support MSYPs develop skills and awareness around engaging with MSPs. All MSYPs who gave feedback at these events agreed or strongly agreed that they developed skills and confidence at these events.  

 

SYP Sittings

SYP’s Annual General Meeting (AGM) took place online on Saturday 2nd April 2022.

 

The 77th National Sitting (SYP77) took place in North Lanarkshire on 2nd and 3rd July 2022 – this was the first in-person Sitting since October 2019. 105 MSYPs and 48 Support Workers attended. Prior to SYP77, MSYPs reported they consulted 8,635 young people on the proposed Members’ Motions. For SYP78, 8,728 young people were consulted on the proposed Members’ and Committee Motions 91.6% MSYPs agreed or strongly agreed with the statement “MSYPs had the opportunity to take part in policy-making at this event.” 90.3% MSYPs agreed or strongly agreed with the statement “MSYPs had the opportunity to influence policy-making in Scotland at this event.”

 

The 78th National Sitting (SYP78) was the second Sitting of the 2021-23 membership. It was scheduled to take place in the Scottish Parliament on Friday 30th September and Saturday 1st October. However, following the death of Her Majesty the Queen in early September, the venue and agenda was changed at short notice to take place in Our Dynamic Earth, Edinburgh. Due to the cost of the venue change, the agenda was reduced, and the Sitting finished at lunch time on Saturday. In total, 136 MSYPs and 59 Support Workers registered to attend at some point during the Sitting. Prior to SYP78, MSYPs consulted with 8,025 young people and 90.8% of MSYPs thought the sitting was good or very good with 95.2% of MSYPs saying they felt more confident in their role following the Sitting.

 

The SYP Awards

The SYP Awards were rescheduled to take place at the 78th national Sitting, in Dynamic Earth on 30th September. An ‘afterparty’ with silent disco and board games took place on the same evening at Greyfriars Charteris. Ahead of the SYP Awards, a review of the categories was carried out and new categories were introduced to bring the awards in line with the National Youth Work Outcomes and Skills framework. 60 nominations were received for the nine categories. These were shortlisted and the winners selected by an independent panel from partner organisations and a former MSYP.

 

Consultation Workshops

Consultation workshops are an opportunity for key stakeholders to consult with MSYPs at SYP Sittings around 20 MSYPs attend the consultation workshops and there’s a supporting survey to inform views prior to the events.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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In the last period, we have run eight consultation workshops, co-designed with MSYPs, to feed in young people’s views on live policy issues on topics such as a tobacco free Scotland and designing the national discussion on education. Our consultation workshops have allowed MSYPs to engage in a wide range of issues and enabled them direct access to decision making processes on live issues. Our supporting '#WhatsYourStake' survey allows for wider views to be collected, ensuring a wide range of voices are heard.

 

Stakeholder Groups

By sitting on various stakeholder groups, MSYPs are able to advocate for improvements for young people in decision making spaces. During this period, MSYPs sat on 15 stakeholder groups or boards including: The Scottish Education Council, SQA Learner Panel, Scottish Governments Anti Racist Education Programme Board, Gender Equality in Education Stakeholder Group, National Participatory Budgeting Strategy Group, Children and Young People Mental Health and Wellbeing Joint Delivery Board and a range of cross party groups.

 

Meeting Decision Makers

SYP’s worked to represent young people’s views on a variety of live political issues including work by Scottish Government on the cost of the school day, the Scottish Parliament’s Net Zero Committee’s consultation on ferries and the Gillian Mackay MSP’s proposal for Abortion Buffer Zones. MSYPs have represented young people on a variety stakeholder groups to influence policy including the Gender Equality in Education Task Force and the Scottish Education Council.

 

17 MSYPs representing island communities and SYP’s Transport, Environment, and Rural Affairs committee gave evidence to the Scottish Parliament’s Net Zero, Energy, and Transport (NZET) committee to share young people’s views and experiences of ferries, contributing to the NZET Committee inquiry on ‘A modern and sustainable ferry service for Scotland’. Following this session, the NZET committee report included a recommendation directly informed by MSYPs: “The Committee is of the view that young people in ferry-dependent communities should have concessionary fares for ferries and recommends that the Scottish Government, as part of its Fair Fares Review, explore this option.” 

 

The SYP Equalities and Human Rights Committee gave evidence for the Scottish Parliament’s Equality, Human Rights, and Civil Justice Committee. They spoke about their recent policy passing on improving ESOL provision (which received 94% support), their work during Black History Month, preparation for Asian Heritage Month, and SYP’s work on the Right to Food and UNCRC incorporation. Deputy Convener, Zainab Adeleye MSYP said “giving evidence in a public session was really stressful and nerve-wracking. However, it was an important opportunity to help ensure my accountability as an MSYP, and I am really grateful for this opportunity.” After hearing the evidence given, to help MSYPs have more reach, the Scottish Parliament Equalities Committee wrote to the Scottish Parliament’s Education Committee to find out how schools can strengthen their connection to SYP and what can be done to improve ESOL provision.  

 

Children and Young People Cabinet Take Over

Every year since 2017 Members of the Scottish Youth Parliament (MSYPs) and Members of the Children’s Parliament (MCPs) have joined the Annual Cabinet Meeting with Children and Young People ('#CabinetTakeover'). The meeting gives children and young people the opportunity to bring some of the issues most important to them and their peers directly to the First Minister, Deputy First Minister, and Cabinet Secretaries. The annual meeting is, as far as we know, the only one of its kind anywhere in the world!

 

MSYPs and MCPs have a crucial role to play in communicating the views of their generations to the most senior politicians in Scotland. This year’s meeting is set against the backdrop of Scotland’s preparations to incorporate the United Nations Convention on the Rights of the Child (UNCRC) into Scots Law. The UNCRC protects the right for children and young people to have their views taken into consideration on issues that impact them.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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Cabinet Takeover is an opportunity for Scotland’s children and young people to have their rights realised as the Scottish Government listen to speeches from children and young people and act on the calls made by MSYPs and MCPs.

 

In past meetings, MCPs and MSYPs have spoken on topics ranging from equal protection, to listening to young people from seldom-heard groups, to mental health. One consistent thread throughout has been the importance of recognising children and young people’s rights, including their article 12 rights to be heard on issues that affect them.

 

MSYPs met with the Scottish Cabinet this year and discussed matters important to young people including the incorporation of UNCRC into Scots Law. Our chair spoke passionately about the importance of young peoples voices being heard in this legislation challenging the Scottish Government on the time it has taken to incorporate UNCRC and bring a bill to the Scottish Parliament.

 

SYP Campaigns

 

In March 2022, MSYPs selected four themes from our current youth manifesto which have become our National Campaign Priorities for the 2021-23 membership. Each theme will involve a set of policy calls and a mini campaign:

 

Climate Crisis – This mini campaign focuses on raising awareness of the impacts of fast fashion, advocating for an ambitious and comprehensive Circular Economy Bill, and ensuring young people are meaningfully involved in the implementation of the Circular Economy Bill. At SYP78 in September 2022, MSYPs heard from an expert panel on fast fashion and circular economy, and took part in training led by our Climate Crisis campaign delivery group to help them think about local actions they could take. There was also a clothes swap and sustainable-fashion theme for the SYP Awards.

 

Educational Attainment – Our work in this area focused on policy calls relating to ongoing reviews of education in Scotland. On 26th November 2022, we held an online education-themed event which gave MSYPs an opportunity to come together to explore and discuss the future of Scotland’s education system. At this event, MSYPs heard from an expert panel including Professor Louise Hayward and Professor Alma Harris, and took part in two consultation workshops focusing on the National Discussion on Education, and on the Hayward Independent Review of Qualifications and Assessment.

 

The Right to Food – Our report, ‘Young People’s Right to Food’, was published in March 2023 and details the findings of our research carried out with young people across Scotland in late 2022. The consultation received nearly 850 responses with participants speaking about how they access food as well as what improvements they think could help uphold their right to food in Scotland.

 

Treating drugs as a public health issue – to be launched in 2023.

 

Outcome 2: Young people who face inequality or barriers to participation are actively engaged in SYP

 

Diversity and Inclusion (D&I)

At the beginning of each new parliamentary term the Scottish Youth Parliament (SYP) undertakes a brief survey of their membership. The survey seeks to establish a broad profile of Scotland’s Members of the Scottish Youth Parliament (MSYP), collecting demographic data and information about members’ political engagement and ambitions.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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In previous years the membership survey was conducted in person during a parliamentary sitting of the Scottish Youth Parliament. This year, for the first time, the survey was conducted remotely using the online survey platform Smart Survey. All 156 members were emailed a link to the survey page and had a three-week period in which to complete the survey.

 

A total of 18 questions were asked, collecting information about members’ involvement with SYP, demographic data, and information about members’ community and political engagement.

 

All responses were anonymous. Completed surveys were collected and analysed by an independent researcher.

 

Some key findings from our Membership Diversity and Inclusion are:

 

 

MSYP Empowerment

SYP staff and trustees have established two D&I working groups (Female Empowerment and Race Equality) to empower members with those identities and deliver recommendations to improve inclusivity across SYP.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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Women’s Empowerment Programme

Between January and February 2023, SYP’s Women’s empowerment working group (made up of ten MSYPs who identify as women) consulted MSYPs to identify key issues and opportunities relating to women’s empowerment within SYP. 29 female identifying MSYPs responded to a survey, and 15 took part in four focus groups. Following their research, the working group made 26 recommendations for improvements and actions SYP could take to improve young women’s empowerment within SYP. Following this work, 8 members of the working group gave feedback on their experiences. All respondents strongly agreed that they felt supported by SYP to carry out their role in this group, that they felt like part of the team, and that their skills and self-confidence have improved during their time in the group. A working group of MSYPs has been established to focus on key priority areas relating to women’s empowerment, to create space for young people who identify as women to meaningfully engage in discussions on these topics in a safe way, and to ensure these issues get on, and remain on, the Board’s agenda. The group meets every 3 weeks to identify key themes relating to women’s empowerment within SYP, and carry out research to find out the experiences of MSYPs who identify as women. They will make recommendations to the SYP Board in March 2023.

 

The Movement

The SYP Board have committed to create a diversity and inclusion group focused on supporting SYP to become actively anti racist work and look at how we can better support black and young people of colour in SYP. This group will be established in the next period as a board priority.

 

National Voluntary Organisations (NVO)

We have continued to work closely with current NVO MSYPs to identify the unique challenges faced by these MSYPs to fully participate in SYP. Unique training and induction skills were also identified, and an action plan was developed to improve the process for new NVO MSYPs joining in 2023. This will help ensure they are confident and able to share their unique perspective across all of SYP’s work.  

NVO MSYPs have continued to make a considerable impact introducing relevant policy positions that represent the needs and emerging issues of the seldom heard groups they represent e.g., bespoke mental health support for care experienced young people. Discussions are ongoing to recruit three new NVO partner organisations bringing voices not represented by an NVO in SYP including Scottish Refugee Council, Forces Children UK and Sistema Scotland.

 

We have collaborated with external organizations to consult on policy issues more likely to impact young people represented by that organization. E.g., we worked closely with LGBT Youth Scotland to respond to the Gender Recognition Reform (Scotland) Bill, highlighting the views of trans/non-binary young people outwith our membership.

 

We have worked closely with relevant trustees to streamline our process for new national voluntary organisations to join SYP in a formal partnership and have explored what different levels of membership will offer to our partners and the young people they represent. We are continuing discussion with prospective voluntary organisations to increase the number of partners we work with collaboratively.  

 

Outcome 3: MSYPs have the skills, confidence, support and opportunities to carry out their role effectively

 

SYP is currently testing how the Youth Work Outcomes and Indicators link to our work and the work of MSYPs. We would aim to develop this model of evaluating our work linking to the training offer through the Skills Audit, to embed the Youth Work Outcomes and indicators and further support the joint working of Local Authorities and National Voluntary Organisations.

Outcome 1

Young people are confident, resilient and optimistic for the future

Outcome 2

Young people manage personal, social and formal relationships

Outcome 3

Young people create, describe and apply their learning and skills

Outcome 4

Young people participate safely and effectively in groups

Outcome 5

Young people consider risk, make reasoned decisions and take control

Outcome 6

Young people express their voice and demonstrate social commitment

Outcome 7

Young people broaden their perspectives through new experiences and thinking

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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MSYP Training

We continue to deliver the SYP Fundamentals Induction training to our any by-elected MSYPs over 2022-23. This included expectations of an MSYP, UNCRC, Policy & Public Affairs, and Communications. This cohort we also included Intercultural Youth Scotland anti-racist training as part of the induction training.

All new MSYPs complete an SYP induction within first three months.

MSYPs were asked during fundamentals training to consider which skills they’d like to develop over their term. This information has been collected and will be used to inform relevant training opportunities throughout the new membership’s term.

Bespoke training was developed and delivered for our newly elected trustees, conveners and deputy conveners. Conveners and Deputy Conveners completed a baseline survey at the start of their role, which helped to shape their training.

 

A review is currently being carried out on our SYP & Me programme which allows MSYPs to track the skills they are developing though their work at SYP against YouthLink’s Youthwork outcomes. Work to develop a fresh training and evaluation framework – based on YouthLink’s Youth Work Outcomes has begun – this framework will begin implementation in late 2023 for the new membership. Training for support workers was delivered at our most recent Sitting with evaluation offered as to what skills would be beneficial for support workers to develop.

 

The review will include working with relevant trustees, consultation and testing with MSYPs via pop-ups. This resulted in the proposal to develop the online version of SYP&Me, aligned with the Youth Work Outcomes Skills.

 

MSYP skills builder (audit) will take place towards end of 2023 where improvement of skills over the term so far will be assessed. Anecdotal feedback from MSYPs following training report improved confidence and ability to reach individual goals.

Supporting MSYPs in SYP Projects

 

Community Mental Health Evaluation

As a youth-led organisation, SYP believes young people should be supported to develop skills and knowledge to take the lead in decision-making on issues that matter to them. Therefore, it was particularly important that young people were able to take the lead in all stages of design and delivery of this independent evaluation. This evaluation was carried out by an Investigation Team made up of six (MSYPs) - young people aged 14 – 25 who represent regions across Scotland - with support from two SYP Trustees and the Convener of SYP’s Health and Wellbeing Committee.

 

The Mental Health Investigation Team members and supporting MSYPs are all volunteers, and therefore their work on this evaluation has been carried out alongside their education, extra-curricular activities, and family lives. Children in Scotland and Evaluation Support Scotland were partners in this research, supporting with training, research development, and data collection and analysis.

The opportunity to join the Mental Health Investigation Team was open to all MSYPs, although the number of spaces within the team was limited to seven to ensure there was staff capacity to support each individual as well as the team collectively. Fifteen applications were received, and therefore an anonymous selection process was carried out by members of SYP’s Board in April 2022. In addition to the seven MSYPs who were initially selected to join the team, three were placed on a reserve list. Due to changes in personal circumstances during the project, three of the original team members decided to withdraw during the process, and two young people from the reserve list joined the team in August 2022.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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The Investigation Team met in person for the first time in early May 2022, where they took part in teambuilding activities, information sessions to help them understand the scope of the evaluation, a facilitated discussion with Evaluation Support Scotland to begin developing the research aim and objectives, and training from Children in Scotland to explore approaches to engaging with children and younger young people.

 

Following their initial training, the team met online weekly between June and August 2022, where they were supported to develop an evaluation framework, survey questions, and focus group plans. As some members of the team were unable to attend these sessions due to exams, school holidays, and other commitments, a Teams channel was used to keep in touch with everyone and to share notes and resources from meetings. A second in-person meeting took place on Saturday 30th July, where team members received basic child protection and staying safe training, took part in a wellbeing workshop, finalised the focus group plans, and practised skills they would need to prepare for service visits.

 

SYP Elections Evaluation

In order to evaluate the process and outcomes of the SYP 2021 elections, surveys, focus groups and interviews were carried out with key stakeholders in February and March 2022. Desk-based research was carried out to review the impact of media and communications activities during the elections process, and the results of the elections were analysed. The Elections Evaluation will support the planning and delivery of the 2023 elections.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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Outcome 4: Young people in Scotland are aware of their rights are encouraged to participate and are seen as valuable contributors to a democratic society

 

The Scottish Parliament passed the United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Bill in March 2021, this was challenged by the UK Government under the Scotland Act and sent to the Supreme Court for consideration. During this period, SYP has continued to campaign and champion full incorporation of the UNCRC in Scots Law and we will work constructively with Government to support this, however to date there has been little progress.

 

Incorporation of UNCRC

SYP is a fundamentally rights-based organisation, and our mission, vision, and values are grounded in the United Nations Convention on the Rights of the Child (UNCRC).  In particular, our purpose embodies Article 12: “Young people have the right to express their views freely and have their opinions listened to in all matters affecting them”.

The UN Committee on the Rights of the Child recently published it’s Concluding Observations for the UK, including Scotland.

It called for the Scottish and UK Governments to:

Local MSYPs can support The Council with this duty by providing a channel for them to consult with young people as required by the UNCRC, when they report back to the Scottish Government (SG).

There are many other ways that MSYPs can support the work of The Council, including, but not restricted to:

MSYPs can play a vital role in supporting engagement of this type, and in providing The Council with the views of a large number of young people on any relevant issue. The ability and skills of MSYPs to engage with a large and diverse cross section of young people in their area makes them a very cost-effective means of delivering meaningful consultation on topics including the ones noted above.

 

The Right Way Project

The Right Way Project aimed to “To develop a new offer for Government departments and public bodies to support the meaningful participation and engagement of young people in their work.” 

 

To deliver on this aim four outcomes, relevant outcome indicators were developed and are shown below. The outcomes were intended to be prescriptive enough to ensure that the funders, Scottish Government, received value for money for the project but also open enough to allow the young people involved to meaningfully shape the direction of the project. Progress against each of the outcomes has been provided by SYP staff in the form of quarterly reports throughout the project and a summary of delivery against the four outcomes below:  

 

Outcome 1 – Three action-based research projects  

To develop the three research SYP staff worked with MSYPs in the project group to select three Scottish Government policy areas to deliver the three action-based research projects. This was a fully youth-led process where Ellie Craig MSYP, the SYP Trustee leading the project, worked with staff at SYP and SG to identify policy areas that were interested in taking part in the project. Of the 10 identified, they were debated by the MSYPs in the project group and voted on to select the ‘quick win’ and ‘unusual suspect’ policy areas. Following that MSYPs looked through all the policy topics Scottish Government work on and narrowed it down through a series of votes to three policy areas they felt would most benefit from this work. All three policy areas were approached to gauge interest and the one chosen was identified as best placed to take part. The policy areas were: 

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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Outcome 2 – Shadowing (and training) 

Over the course of the project, SYP worked with Scottish Government colleagues to develop a shadowing and training offer to senior Government officials who were interested in developing their knowledge of rights-based participation with young people. Overall five officials took part in shadowing opportunities including one Directors General and 18 officials took part in the UNCRC Article 12 training. An online version of the training has also been developed with 262 recorded views on that page making it the most viewed resource page.  

 

Outcome 3 – Guidance & support  

Over the course of the project SYP’s UNCRC Participation Manager, Matt McDonald, was available to support Scottish Government officials in troubleshooting and guidance on the participation of young people in their work.  

In practice, this element of the project also involved bringing MSYPs, particularly Ellie Craig MSYP, SYP’s Trustee with oversight of the project into these spaces so officials can hear advice directly from young people.  

 

Overall, SYP are delighted to report on a project that we hope will continue to have an impact long after its lifetime through delivering meaningful change in the practices and processes of participation with young people by decision-makers. A number of the indicators have shifted slightly over the course of the project but the outcomes have remained consistent and have delivered discussions on meaningful participation to senior officials in the Scottish Government and developed comprehensive research, resources, and advice for officials and others to use in developing meaningful participation. 

Overall, 70% of the MSYPs in the project group who responded said being on the project was very good, with the other MSYPs saying it was good. MSYPs also all responded positively saying they: felt part of a team, felt supported, and knew their role.  

 

Of the officials who responded to our survey following the youth-led UNCRC training sessions held in March 2023, 70% were very likely and 30% likely to recommend the training to a friend or colleague. When asked what they liked most about the training, officials feedback included: 

 

The website www.therightway.scot will launch at the end of the period and more information will be provided in the next accounts.

 

Local and National Policy Impact

MSYPs have had an impact on both local and national policies and decision making. MSYP’s views helped to shape the final recommendations of the under 26 Concessionary Travel Report, published in August.

MSYPs have generated positive news stories in local and national media outlets.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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Conveners and Deputy Conveners

Following the AGM, the 2022-23 Conveners and Deputy Conveners were invited to give feedback on their experiences. Of those who responded, the majority rated their overall experience as good (44.4%) or very good (33.3%) - the remainder rated their experience as ‘average’. Three quarters agreed or strongly agreed that they felt supported by SYP to carry out their role as Convener / Deputy Convener. All agreed or strongly agreed that they have developed skills and confidence during their year in these roles. 

 

Outcome 5: SYP is an efficient and effective youth-led organisation, responsive to its MSYPs, young people other key stakeholders, and is robustly resourced in a sustainable way

 

Governance

During this period, an additional trustee was elected at the SYP AGM in line with the previous Governance Review.

 

During this period SYP held two AGMs

 

Board Evaluation and Training

SYP trustees receive relevant training according to their role and portfolio. SYP Board training takes place as a residential with inputs from legal, HR, Finance, Child Protection, Data Protection, Social Media, Leadership and governance.

 

Prior to the AGM, the 2022-23 Board took part in an evaluation session to discuss their experiences and recommendations for future SYP Boards. Overall, all Board members said their year on the Board was either good (50%) or very good (50%). Board members mostly felt supported by SYP, although in discussion they gave some examples of ways support could have been better. All Board members strongly agreed that their self-confidence has improved during their time on the Board. All Board members agreed or strongly agreed that during their time on the Board: 

 

 

During this period, we continued to work with Martin Summers, Andrew Henderson, Alan Eccles and Mafe Marwick as the External Advisors to the SYP Board.

 

COVID-19

SYP is continuing to monitor the impact of COVID 19 on our operations which is included in our risk assessments and risk register. Our project income is strong this year, with SYP being awarded additional project funding. We continue to look to diversity our funding model and additional sources of income.

Financial review

The total incoming resources for the year to 31 March 2023 were £646,572 (2022: £525,749) and the total outgoing resources were £615,945 (2022: £465,890) resulting in a surplus of £30,627 (2022: £59,859). At the year end the unrestricted funds balance was £189,464 (2022: £125,015) and the restricted funds balance carried forward was £52,817 (2022: £86,639). Trustees consider this to be satisfactory.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
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The Trustees aim to build up the unrestricted reserves not invested in tangible fixed assets, to cover at least three months of operational expenditure estimated as £125,000. At this level the Trustees feel that they would be able to continue the current activities of the charity in the event of a significant drop in funding. It would obviously be necessary to consider how the funding would be replaced or activities changed. Currently the reserves are below this level and the Trustees are actively seeking additional sources of funding. They do not believe this causes a going concern issue at this time.

The principal funding source for the year under review was the Children, Young People and Families Early Intervention Fund administered by the Corra Foundation on behalf of the Scottish Government.

Under the Memorandum and Articles of Association, the charity has the power to invest any money that the company does not immediately require in any investments, securities or properties. As there are few funds for long-term investment, the trustees, having regard to the liquidity requirements of operating the charity and to the reserves policy, have operated a policy of keeping available funds in an interest bearing current account.

 

The annual strategic review and forward planning event considers the risks to which the charity is exposed and identifies what needs to be in place to manage these risks throughout the year. The risks faced by the company fall into two categories, internal and external.

 

Internal risks are minimised by the implementation of procedures for authorisation of transactions and projects and to ensure consistent quality of delivery for all operational aspects of the company.

 

External risks relate largely to the continued funding of the company. However, an encouraging development is the continued support from both private and public sectors, which should ensure the long-term financial stability of the company.

 

Any variation from the business has an associated risk assessment that is presented to the Board of Trustees.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -
Structure, governance and management

The Scottish Youth Parliament is a company limited by guarantee, incorporated on 30 January 2002 and is governed by its Memorandum and Articles of Association, as amended on 30 June 2012. It is recognised as a charity, charity registration number SC032662. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

 

Sophie Louise Reid MSYP (Chair)

(resigned 25 March 2023)

 

Abigail Wright MSYP

(resigned 25 March 2023)

 

Gavin Stewart MSYP

(resigned 25 March 2023)

 

Mollie McGoran MSYP (Chair)

(appointed 25 March 2023)

 

Ellie Craig MSYP (Current Vice Chair)

 

 

Olivia Brown MSYP

 

 

Emma Prach

 

 

Cristanos Ike

 

 

Marcus Flucker

(appointed 25 March 2023)

 

Beau Johnston MSYP

(appointed 25 March 2023)

 

Daniel Molloy MSYP

(appointed 25 March 2023/resigned 26 August 2023)

 

 

Secretary

B McKendrick

J Dunlop

(resigned 15 June 2023)

(appointed 15 June 2023)

 

 

 

Charity Number (Scotland)

SC032662

 

 

 

 

Company Number

SC227548

 

 

 

 

Solicitors

Brodies LLP

110 Queen Street

Glasgow

G1 3BX

Bannatyne Kirkwood France & Co

16 Royal Exchange Square

Glasgow

G1 3AG

 

 

 

 

Bankers

Bank of Scotland

38 St Andrew Square

Edinburgh

EH2 2YR

 

 

 

 

Auditor

Thomson Cooper

22 Stafford Street

Edinburgh

EH3 8PJ

 

 

 

 

Registered Office

1 Mansfield Place

Edinburgh

Midlothian

EH3 6NB

 

 

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -

The trustees, who are also directors for the purposes of company law, are elected at the AGM by the members to serve a period of one year. Trustees directly elected by the membership are the Chair, Vice-Chair and three ordinary trustee directors. The positions are advertised to potential candidates on the SYP website. Each candidate, who must be a member, submits an application indication whether they wish to be appointed as Trustee, Chair or Vice Chair. A candidate may apply for all or a combination of offices, but shall only be eligible to be elected to one office. Each candidate stands for election in their local area and are voted in by the local young people. The election of a Member of the Scottish Youth Parliament shall be held, in accordance with the procedure set out at www.syp.org.uk by way of a single transferrable voting system. A fourth ordinary trustee director is appointed by the conveners group, which is itself elected by the membership at large. The Conveners appoint one trustee, not entitled to sit as Chair or Vice Chair, by way of notice in writing to the board.

 

The organisation has developed a process for the induction of new trustees, which commences following their appointment. All trustees are expected to attend a weekend of induction and training on the Scottish Youth Parliament, the roles and responsibilities of trustees and governance. This is followed up by a trustee handbook that they are all given with information they can access at all times.

All the trustees give their time freely and no trustee remuneration was paid in the year. Details of trustee expenses are disclosed in Note 8 to the accounts.

 

Trustees are asked to declare interests at board meetings. Any interests declared are recorded in the board minutes. Key staff salaries are reviewed as part of the annual appraisal.

Statement of trustees' responsibilities

The Trustees, who are also the directors of Scottish Youth Parliament for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the Trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

 

Auditor

In accordance with the company's articles, a resolution proposing that be reappointed as auditor of the company will be put at a General Meeting.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
Disclosure of information to auditor

Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

M McGoran MSYP
Chair
Dated: 24 October 2023
SCOTTISH YOUTH PARLIAMENT
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SCOTTISH YOUTH PARLIAMENT
- 16 -

Opinion

We have audited the financial statements of Scottish Youth Parliament (the ‘charity’) for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

SCOTTISH YOUTH PARLIAMENT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SCOTTISH YOUTH PARLIAMENT
- 17 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the trustees' report; or

-

proper accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the statement of trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was capable of detecting irregularities, including fraud

We considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas: existence and timing of recognition of income, posting of unusual journals along with complex transactions and non-compliance with laws and regulations. We discussed these risks with management, designed audit procedures to test the timing and existence of revenue, tested a sample of journals to confirm they were appropriate and inspected minutes from meetings held by management and trustees for any reference to breaches of laws and regulations. In addition, we reviewed areas of judgement for indicators of management bias to address these risks.

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience through discussion with the officers and other management (as required by the auditing standards).

We reviewed the laws and regulations in areas that directly affect the financial statements including applicable charity and company law and considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statement items.

With the exception of any known or possible non-compliance with relevant and significant laws and regulations, and as required by the auditing standards, our work in respect of these was limited to enquiry of the officers and management of the charity.

SCOTTISH YOUTH PARLIAMENT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SCOTTISH YOUTH PARLIAMENT
- 18 -

We communicated identified laws and regulations and potential fraud risks throughout our team and remained alert to any indications of non-compliance or fraud throughout the audit. However the primary responsibility for the prevention and detection of fraud rests with the trustees.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

 

These inherent limitations are particularly significant in the case of misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Fiona Haro (Senior Statutory Auditor)
for and on behalf of Thomson Cooper, Statutory Auditor
Dunfermline
25 October 2023

Thomson Cooper is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006.

SCOTTISH YOUTH PARLIAMENT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 19 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2023
2023
2023
2022
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
2
25,442
548,781
574,223
475,566
Charitable activities
3
67,672
1,110
68,782
33,985
Investments
4
567
-
567
19
Other income
5
3,000
-
3,000
16,179
Total income
96,681
549,891
646,572
525,749
Expenditure on:
Charitable activities
6
32,232
583,713
615,945
465,890
Net income/(expenditure) for the year/
Net movement in funds
64,449
(33,822)
30,627
59,859
Fund balances at 1 April 2022
125,015
86,639
211,654
151,795
Fund balances at 31 March 2023
189,464
52,817
242,281
211,654

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
SCOTTISH YOUTH PARLIAMENT
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 20 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
Notes
£
£
£
Income and endowments from:
Donations and legacies
2
35,700
439,866
475,566
Charitable activities
3
33,985
-
33,985
Investments
4
19
-
19
Other income
5
16,179
-
16,179
Total income
85,883
439,866
525,749
Expenditure on:
Charitable activities
6
49,318
416,572
465,890
Gross transfers between funds
(2,555)
2,555
-
Net income/(expenditure) for the year/
Net movement in funds
34,010
25,849
59,859
Fund balances at 1 April 2021
91,005
60,790
151,795
Fund balances at 31 March 2022
125,015
86,639
211,654

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
SCOTTISH YOUTH PARLIAMENT
BALANCE SHEET
AS AT
31 MARCH 2023
31 March 2023
- 21 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
10
7,101
9,340
Current assets
Debtors
11
64,467
10,931
Cash at bank and in hand
208,252
306,430
272,719
317,361
Creditors: amounts falling due within one year
12
(37,539)
(115,047)
Net current assets
235,180
202,314
Total assets less current liabilities
242,281
211,654
Income funds
Restricted funds
13
52,817
86,639
Unrestricted funds
189,464
125,015
242,281
211,654

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 24 October 2023
M McGoran MSYP
Chair
Company Registration No. SC227548
SCOTTISH YOUTH PARLIAMENT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 22 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
18
(95,702)
133,040
Investing activities
Purchase of tangible fixed assets
(3,043)
(8,425)
Interest received
567
19
Net cash used in investing activities
(2,476)
(8,406)
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(98,178)
124,634
Cash and cash equivalents at beginning of year
306,430
181,796
Cash and cash equivalents at end of year
208,252
306,430
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 23 -
1
Accounting policies
Charity information

Scottish Youth Parliament is a private company limited by guarantee incorporated in Scotland. The registered office is 1 Mansfield Place, Edinburgh, Midlothian, EH3 6NB.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the next 12 months. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 24 -
1.4
Incoming resources

Donations and Grants

Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:

 

 

Other income

All other income of a revenue nature, including sittings income, is included when the charity is entitled to the income.

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time Trustees is not recognised and refer to the trustees’ annual report for more information about their contribution.

Investment income includes interest on funds held on deposit and is included when receivable and the amount can be measured reliably by the charity, normally upon notification of the interest paid or payable by the bank.

1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 25 -

All expenditure is recognised on an accruals basis as a liability is incurred and has been classified under headings that aggregate all costs related to the category. The company is not registered for VAT and accordingly irrecoverable VAT is charged against the category of resources expended to which it relates. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

 

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the time spent by staff on those activities Expenditure is classified under the following activity headings:

 

Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries, including the costs of projects, campaigns and membership activities, and their associated support costs.

 

Other expenditure (where relevant) comprises costs not falling into any other heading

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. All tangible fixed assets costing in excess of £500 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
33.3% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 26 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

1.13

Deferred income

Donations and grants received in advance of the period in which the funder requires the expenditure to be applied are reflected in deferred income. Grants for capital items are included under deferred income until such time as the items are purchased.

1.14

Legal status

The organisation is a charitable company limited by guarantee and has no share capital. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 27 -
2
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Total
Total
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£

Grants received

25,442
548,781
574,223
35,700
439,866
475,566
Grants receivable for core activities
Scottish Government - Mental Health Community Evaluation
-
97,440
97,440
-
-
-
UKYP
-
13,707
13,707
-
-
-
Scottish Government
-
344,250
344,250
-
325,006
325,006
Mind Yer Time / Youth Access
-
5,000
5,000
-
-
-
UNCRC Implementation
-
30,000
30,000
-
31,157
31,157
Scottish Government - Qualifications and Assessment Review
-
24,422
24,422
-
-
-
Youth Access
-
19,153
19,153
-
20,823
20,823
Workforce
-
-
-
-
39,600
39,600
SQA
22,260
-
22,260
31,213
-
31,213
Youthlink
-
15,000
15,000
-
17,280
17,280
Other
3,182
(191)
2,991
4,487
6,000
10,487
25,442
548,781
574,223
35,700
439,866
475,566

 

 

SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 28 -
3
Charitable activities
Total
2023
Total
2022
£
£

Sittings

17,350
3,238

Consultations, recharged income and other income

51,432
30,747
68,782
33,985
Analysis by fund
Unrestricted funds
67,672
33,985
Restricted funds
1,110
-
68,782
33,985
4
Investments
Total
Total
2023
2022
£
£
Interest receivable
567
19
5
Other income
Total
Total
2023
2022
£
£
Office move / rental income
3,000
11,588

Job Retention Scheme Income

-
4,591
3,000
16,179
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 29 -
6
Charitable activities

Consultation Education & Representation

Consultation Education & Representation

2023
2022
£
£
Staff costs
414,901
312,123

Youth engagement

83,681
43,527

Printing and design

6,663
16,329
505,245
371,979
Share of support costs (see note 7)
105,050
81,456
Share of governance costs (see note 7)
5,650
12,455
615,945
465,890
Analysis by fund
Unrestricted funds
32,232
49,318
Restricted funds
583,713
416,572
615,945
465,890
7
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£

Other staff costs

27,742
-
27,742
11,853
7,405
19,258

Office costs

14,234
-
14,234
15,796
-
15,796

General expenses

33,654
-
33,654
17,585
-
17,585

Financial costs

3,009
-
3,009
1,312
-
1,312

Depreciation

5,282
-
5,282
4,695
-
4,695

Building costs

21,128
-
21,128
30,215
-
30,215
Audit fees
-
5,650
5,650
-
5,050
5,050
105,049
5,650
110,699
81,456
12,455
93,911

Governance costs includes payments to the auditors of £5,650 (2022- £5,050) for audit fees.

8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 30 -
9
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Charitable projects
12
8
Administration and support
1
1
Total
13
9
Employment costs
2023
2022
£
£
Wages and salaries
365,664
275,429
Social security costs
32,347
23,369
Other pension costs
16,890
13,325
414,901
312,123

The charity was liable for contributions to employees’ personal pension plans totalling £16,890 (2021: £13,226) in the year.

 

Pension costs are allocated to activities in proportion to the related staff costs incurred.

 

The key management personnel comprise of the Chief Executive and Deputy Chief Executive. The total employee benefits of the key management personnel of the charity were £128,652 (2022: £114,470).

    

No members of the board of trustees received remuneration during the year (2022 : Nil). Travel and subsistence re-imbursements amounting to £4,696 were paid in respect of nine trustees (2022: £1,572), including payments made direct to third parties.

The number of employees whose annual remuneration was £60,000 or more were:
2023
2022
Number
Number
60,000 - 70,000
1
1
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 31 -
10
Tangible fixed assets
Plant and equipment
£
Cost
At 1 April 2022
28,913
Additions
3,043
At 31 March 2023
31,956
Depreciation and impairment
At 1 April 2022
19,573
Depreciation charged in the year
5,282
At 31 March 2023
24,855
Carrying amount
At 31 March 2023
7,101
At 31 March 2022
9,340
11
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
44,814
9,044
Prepayments and accrued income
19,653
1,887
64,467
10,931
12
Creditors: amounts falling due within one year
2023
2022
£
£
Other taxation and social security
-
178
Deferred income
15,740
97,435
Trade creditors
8,304
4,636
Other creditors
6,386
6,906
Accruals and deferred income
7,109
5,892
37,539
115,047
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 32 -
13
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Balance at
1 April 2022
Incoming resources

Outgoing resources

Transfers
Balance at
31 March 2023
£
£
£
£
£
SYP Core Grant
-
343,269
(343,269)
-
-
SG - Workforce
7,823
-
(7,823)
-
-
Education Scotland
7,500
-
(7,500)
-
-
Youth Access - NLCF
-
19,153
(19,153)
-
-
Positive Prisons
42,618
-
-
-
42,618
Mind Yer Time
-
5,000
(5,000)
-
-
SG - Educational Review Project
-
24,422
(24,422)
-
-
Youthlink - NVOS Grant
413
15,000
(15,413)
-
-
UNRC - Implementation Grant
22,285
30,000
(52,285)
-
-
SG - Other
6,000
-
-
-
6,000
UKYP
-
15,607
(11,408)
-
4,199
SG - Mental Health Community Evaluation
-
97,440
(97,440)
-
-
86,639
549,891
(583,713)
-
52,817
Movement in funds
Balance at
1 April 2021
Incoming resources

Outgoing resources

Transfers
Balance at
31 March 2022
£
£
£
£
£
SYP Core Grant
-
325,006
(325,900)
894
-
SG - Workforce
-
39,600
(31,777)
-
7,823
Education Scotland
7,500
-
-
-
7,500
Youth Access - NLCF
10,672
20,823
(31,495)
-
-
Positive Prisons
42,618
-
-
-
42,618
Mind Yer Time
-
-
(1,661)
1,661
-
Youthlink - NVOS Grant
-
17,280
(16,867)
-
413
UNRC - Implementation Grant
-
31,157
(8,872)
-
22,285
SG - Other
-
6,000
-
-
6,000
60,790
439,866
(416,572)
2,555
86,639
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
13
Restricted funds
(Continued)
- 33 -

British Youth Council (UKYP) - In partnership with the British Youth Council the Scottish Youth Parliament delivers the UK Youth Parliament in Scotland and receives funding to take the representatives to the House of Commons Annual Sitting in November each year.

 

CYPFEIF & ALEC Fund - The Corra Foundation in partnership with the Scottish Government administers and manages the Children, Young People and Families Early Intervention Fund and Adult Learning and Empowering Communities Fund (CYPFEIF & ALEC Fund). The CYPFEIF aspect of the Fund aims to improve outcomes for children, young people and their families. The key components of the CYPFEIF Fund are: Promote the GIRFEC wellbeing indicators and the implementation of the UNCRC, Delivery of prevention and early intervention activities, Improving parenting capacity and family support.

 

Mental Health Community Evaluation -

 

Mind Yer Time – in partnership with Children’s Parliament, the Scottish Youth Parliament was successful in a Scottish Government Tender to co-produce a world leading resource on the healthy use of social media and screen time. In March 2020, the partnership launched a new digital resource – mindyertime.scot with suitable content for children, young people and adults created and designed by children and young people.

 

UNCRC Implementation (The Right Way) – SYP’s UNCRC Participation Project will work Scottish Government departments and public bodies to support the meaningful participation and engagement of young people in their work. This project runs for a year starting in March 2022 and will include three action-based research projects with Government departments and/or NDPB’s looking at their approaches to youth participation and what they, and other parts of Government, can do to improve. The project will also include opportunities for senior Government officials to engage with young people directly, advice on youth participation to Government officials that would like support and expertise, and it will contribute to a framework for best practice in youth participation. 

 

Mental Health Workforce (ASK Project) - As outlined in the Mental Health Transition and Recovery Plan, the Scottish Government must develop a national policy to support children and young people's mental health and wellbeing for all sectors of the children and families workforce. This includes working with a range of key stakeholders including third sector organisations. SYP would work with young people to co design a short and succinct document for those working with young people and families, making links to the framework for education and training currently being developed by NHS Education Scotland.

SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
13
Restricted funds
(Continued)
- 34 -

Positive Prisons, Positive Futures – The Scottish Youth Parliament has enjoyed a partnership with Positive Prisons, Positive Futures for a number of years to support inclusion and progressing work towards giving young people with experience of the criminal justice system and those at risk of offending, a voice. Unfortunately, due to unforeseen circumstances the trustees of Positive Prisons, Positive Futures were tasked with winding up the charity and made the very difficult decision to donate their general funds to the Scottish Youth Parliament to continue this important work.

 

SQA Learner Panels - SYP has worked in partnership with the SQA on many projects in the past. Most recently, we delivered a series of focus groups asking young people what they thought of the proposed changes to the assessment model and the equality impact alternative certification model will have on learners, which we published in August 2020. Working directly with a group of young people, we propose to co-design a new series of SQA Learner Panels for 2021, with a focus on themes including education recovery, assessment, equality and attainment.

 

YEAP – SYP has been working with Police Scotland to hold youth ethics panels which asks young people to discuss and debate ethical dilemmas in policing and give their views and opinions.

 

Youth Access (Our Minds Our Future)- The Youth Access project is a UK-wide partnership project aiming to put the voices of young people at the centre of mental health service design. It will bring young people, mental health professionals, and policymakers together to co-design mental health and wellbeing services that are more responsive to the needs of young people. The Youth Access project will be delivered over five years and will engage young people in England, Wales, Scotland and Northern Ireland. The project in Scotland is being led by the Scottish Youth Parliament and SAMH (Scottish Association for Mental Health).

 

YouthLink Scotland - National Voluntary Organisations Support Fund (NVOS) - The fund aims to contribute to the achievement of the national priorities with particular emphasis on national outcome four. Activities supported through the Fund are in line with the principles set out in Valuing Young People.

14
General Funds

These are unrestricted funds made up as follows:

Movement in funds
Balance at
1 April 2022

Incoming resources

Outgoing resources

Transfers

Balance at
31 March 2023
£
£
£
£
£
General
125,015
96,681
(32,232)
-
189,464
125,015
96,681
(32,232)
-
189,464
Movement in funds
Balance at
1 April 2021

Incoming resources

Outgoing resources

Transfers

Balance at
31 March 2022
£
£
£
£
£
General
91,005
85,883
(49,318)
(2,555)
125,015
91,005
85,883
(49,318)
(2,555)
125,015
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 35 -
15
Analysis of net assets between funds

Unrestricted

Restricted

Total

Unrestricted

Restricted

Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
7,101
-
7,101
9,340
-
9,340
Current assets/(liabilities)
182,363
52,817
235,180
115,675
86,639
202,314
189,464
52,817
242,281
125,015
86,639
211,654
16
Financial commitments, guarantees and contingent liabilities

At 31 March 2023, the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2023
2022
Land & Buildings
£
£
Due within one year
16,500
16,500
Due within two to five years
-
16,500
16,500
33,000
17
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

18
Cash generated from operations
2023
2022
£
£
Surplus for the year
30,627
59,860
Adjustments for:
Investment income recognised in statement of financial activities
(567)
(19)
Depreciation and impairment of tangible fixed assets
5,282
4,695
Movements in working capital:
(Increase) in debtors
(53,536)
(469)
Increase/(decrease) in creditors
4,187
(2,219)
(Decrease)/increase in provisions
-
(20,000)
(Decrease)/increase in deferred income
(81,695)
91,192
Cash (absorbed by)/generated from operations
(95,702)
133,040
19
Analysis of changes in net funds

The charity had no debt during the year.

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