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 2024
SCOTTISH YOUTH PARLIAMENT
CONTENTS
Page
Trustees' report
1 - 22
Independent auditor's report
23 - 25
Statement of financial activities
26 - 27
Balance sheet
28
Statement of cash flows
29
Notes to the financial statements
30 - 44
SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 March 2024.

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 Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 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.

 

Our 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.

 

Members of the Scottish Youth Parliament (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.

 

During the 2023-24 period, our strategic outcomes were:

 

 

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 2024
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Outcome 1 - We support MSYPs to become confident and resilient young people and develop the skills they need to influence change and reach their full potential.

 

Impact of being an MSYP

 

This year saw the end of the 2021-23 SYP membership. At their final Sitting in October 2023, MSYPs took part in a workshop and filled in an online survey to review their experiences of SYP. MSYPs told us:

 

 

One MSYP said:

 

“SYP has truly changed my life, I went from someone who was scared to even leave my flat alone to someone who has travelled all across the country most unaccompanied. I have met some truly inspiring people and just don't want it to be over. If I could stay at SYP forever I would.”

 

Training and Development

 

This year, we created a new MSYP Development Framework, which outlines the development and training journey that all MSYPs can participate in during their time at SYP. We have also developed SYP and Me, a new online resource where MSYPs can record the skills and experiences they gain as an MSYP. The skills identified in SYP and Me reflect the National Youth Work Outcomes and Skills – the set of skills and learning we promote as a youth-work organisation.

 

Taking Action Training

 

In July 2023, we introduced a new ‘Taking Action training’ for MSYPs to learn how to take action on SYP policy. In the session, MSYPs will develop an action plan for an existing or new SYP policy, learn to think strategically about the next steps of their campaign, and consider examples of different types of action they can take. This training was delivered twice this year and will continue to be offered and evaluated following each national Sitting.

 

SYP Elections 2023 - Candidate Development Programme

 

During summer 2023, we offered a candidate development programme to all candidates who had applied to stand in the SYP 2023 Elections. The programme covered key topics including rights, developing a speech and public speaking, developing a campaign, and political impartiality. This allowed all candidates to develop some skills in youth voice and rights, regardless of the election outcome.

 

All election candidates who gave feedback following candidate development sessions agreed or strongly agreed with the statement ‘This session helped me develop skills that will help me in the SYP elections.’

 

We also hosted SYP information evenings offering potential candidates an opportunity to learn more about the Scottish Youth Parliament and the 2023 elections. 151 young people from across Scotland signed up to attend these sessions.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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MSYP Induction Programme

 

The 2023-25 membership induction programme took place between early-February and late-March 2024. This programme comprised four online training modules, delivered 6-7 times over two months, focusing on:

 

 

MSYPs completed a feedback survey at the end of each session. They said:

 

 

One MSYP said the Being an MSYP session was… “a useful, fun and interactive guide as to how to be a great MSYP.”

 

Another MSYP said the Political Impartiality training was… “Informative and helpful. I feel more confident and informed going forward in terms of political impartiality.”

 

Projects Residential

 

In January 2024, we held a residential in Stirling, bringing together 25 young people involved in five SYP working groups at one weekend event. During this weekend, participants took part in joint development opportunities as well as individual working group activities. This enabled young people to meet and share their experiences with others, and to learn about different aspects of SYP’s work.

 

Alongside their project-specific activities, participants took part in a selection of trainings, including facilitation, meaningful participation, and an introduction to UNCRC. The aim of these workshops was to empower them to advocate for their rights whilst taking part in working groups.

 

In feedback collected at the end of this event, young people told us:

 

 

A D/deaf young person who attended this event told us: “This event was an amazing and very interesting project which I learned a lot about. Also, it was a new experience when I went camping with hearing people for the very first time, which is good because it helped me develop my relationship with hearing people.”

 

Another young person said this event was… “highly needed for me to feel at ease about my position within my group as I’m entering my second term at SYP. The fact that it was face to face allowed me to be more engaged with what I was actively doing and it forced me to socialise with people I don’t know.”

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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SYP Sittings

 

Two national Sittings took place in 2023-24.

 

SYP Summer Sitting – SYP79 – July 2023

 

SYP’s 79th National Sitting (July 2023) was held on the Orkney Islands. Attendees travelled by coach and ferry on 1st July, returning on 4th July 2023, and stayed in Kirkwall. 86 MSYPs and 45 Support Workers attended this Sitting. The theme of the Sitting was on inclusion, with a focus on anti-racism, involving young carers and care experienced young people, and including disabled young people. MSYPs debated and passed 12 members’ motions, and took part in various consultation and development workshops.

 

Following this Sitting, nearly all MSYPs agreed (45.7%) or strongly agreed (52.9%) that they felt supported by SYP at this event. The majority of MSYPs agreed (52.9%) or strongly agreed (38.6%) that they received all the information they needed to prepare for this event. Similarly, just over two fifths (42.9%) agreed, and 38.6% strongly agreed that they developed skills they can use locally at this event. 41.4% agreed, and 44.3% strongly agreed they feel more confident in their role following this event.

 

SYP Autumn Sitting – SYP80 – October 2023

 

SYP’s 80th National Sitting was the final Sitting of the 2021-23 membership. It took place in Aberdeen on Saturday 7th and Sunday 8th October 2023, with the SYP Awards taking place on the Saturday evening. Despite an adverse weather warning preventing some participants from travelling to the Sitting and leading to the event finishing early on the Sunday, 74 MSYPs and 37 Support Workers were able to attend this Sitting.

 

The theme of this Sitting was on reflecting and celebrating the 2021-23 term. MSYPs took part in reflection workshops and workshops to help them consider opportunities after their time with SYP, as well as debates on four Committee Motions, and six consultation workshops. They also took part in a Kahoot quiz about the term and watched a video reviewing their two-years as MSYPs.

 

Following this Sitting, all MSYPs agreed (28.9%) or strongly agreed (71.1%) that they felt supported by SYP at this event. The majority of MSYPs agreed (44.4%) or strongly agreed (37.8%) that they received all the information they needed to prepare for this event. Similarly, just over four fifths agreed (42.2%) or strongly agreed (40.0%) that they developed skills they can use locally at this event. 40.0% agreed, and 53.3% strongly agreed they feel more confident in their role following this event.

 

SYP Board, Conveners and Deputy Conveners

 

The 2023-24 Board, Conveners, and Deputy Conveners were elected at the SYP Annual General Meeting on 2nd April 2024.

 

MSYPs who were elected to Board, Convener, and Deputy Convener positions received in-depth training following their election to prepare them for their leadership roles. Training was delivered by SYP staff alongside partners with relevant experience including Scottish Parliament staff and External Advisors to SYP’s Board. Topics covered include child protection, organisation and time management, rights-based approaches, and inclusion and meaningful participation.

 

Following the Convener and Deputy Convener (CDC) training in April 2023, ten CDCs submitted feedback. Of these, all CDCs agreed (11.1%) or strongly agreed (88.9%) with the statement ‘I developed skills I can use in my CDC role at this training’. 44.4% strongly agreed and 55.6% agreed with the statement ‘I feel more confident in my role following this training.’ 88.9% strongly agreed and 11.1% agreed with the statement ‘I felt supported by SYP staff at this training.’

 

In November 2023, the Board filled in a six-month review survey to evaluate progress in their roles and identify areas for improvement and ongoing development. The majority indicated they generally felt positive about their leadership role. A skills analysis indicated Board members’ decision-making, organisation and planning, time management, and consultation skills have improved since the start of their term in April 2023. One Board member said: “I am incredibly proud of the work SYP and MSYPs do and getting to have this national office to not only share in that work but help to guide and promote it feels like a really special opportunity.”

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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The Conveners and Deputy Conveners also completed a six-month review survey. All respondents said they felt generally positive (72.7%) or really positive (27.3%) about their role as Convener or Deputy Convener. A skills analysis indicated Convener and Deputy Conveners’ communication, time management, teamwork, facilitation, and taking responsibility skills have improved since the start of their term in April 2023. One Convener or Deputy Convener said they are most enjoying: “Being able to be in a group where everyone is passionate about doing something and making change to help people improve their lives.”

 

At the end of the 2023-24 Conveners Group term in March 2024, Conveners and Deputy Conveners gave feedback on their year in these roles. Everyone who responded rated being a Convener or Deputy Convener as ‘Good’ or ‘Very Good’, and four-fifths described their experiences of leading a committee as ‘good’ or ‘very good’. Everyone partly or strongly agreed that they felt supported by SYP to carry out their role, and the majority indicated their leadership, public speaking, influencing, and time management skills have improved during their time as Convener / Deputy Convener.

 

An end of term evaluation will be carried out with the SYP Board in June 2024.

 

UK Youth Parliament

 

SYP is the UK Youth Parliament delivery partner in Scotland, and in 2023-24, twelve MSYPs who were elected to represent Scottish regions in the UK Youth Parliament took part in the following activities:

 

 

Additionally, Isla Grant MSYP (Aberdeenshire East) was selected to represent Scotland on the UK Youth Select Committee – a group of 12 young people from all over the UK which convenes once a year to lead an inquiry on a key issue affecting Britain’s young people. Between August 2023 and March 2024, the committee examined the impact of the cost-of-living crisis on young people's health and wellbeing, and their report was published in early March 2024.

 

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

 

Our Participation Framework outlines SYP’s offer to the young people and stakeholders who participate in our work. It covers three main components of our offer that outline how those engaging with SYP can benefit from their participation:

 

 

 

 

Following an informal review of our participation approach, particularly for funded research projects, in 2023-24 we started to move away from holding in-person ‘discussion days’ in the central belt towards a model of smaller focus groups with more young people in different areas around the country. This model enables us to reach a greater number of young people from a broader range of geographical and demographic communities across Scotland.

 

Engagement with young people through SYP projects

 

As a youth-led organisation, all our participation activities are co-designed and delivered by working groups. In 2023-24, we expanded the opportunity to join working groups to include young people outside of the SYP membership.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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In 2023-24, we have engaged with young people through the following projects:

 

 

SYP 2023 Elections

 

Members of the Scottish Youth Parliament – MSYPs – are elected every two years to represent young people in voluntary organisations and every Scottish constituency.

 

The 2023 Elections were scheduled to take place in November 2023, but the application phase for young people to stand as candidates began in May 2023. Between July and September, we delivered a candidate development programme to support candidates to develop skills and create their campaign plans. The campaigning period began in October, and voting opened on 6th November 2023. However, we were told about a technical issue with the Young Scot voting platform part-way through the voting phase. As a result of this issue, the SYP Board made the decision to pause the elections to protect the integrity of the election and ultimately restart them once the technical issue was resolved. This posed a huge logistical challenge to communicate to candidates, stakeholders, election coordinators and funders, to restart the elections, and to ensure all candidates and partners were supported. Despite these issues, all MSYPs were elected by mid-March 2024, with the 2023-25 membership officially taking up their positions on 1st February 2024.

 

623 young people applied to stand in SYP’s 2023 elections. Of these, 290 young people progressed through the candidate development phase to stand. When voting opened in November, 18.5% candidates were aged 18-25. 51.3% identified as female, 41.8% as male, and 4.0% as non-binary. There was a fairly even split across all SIMD deciles - 10.5% of candidates lived in the most deprived areas of Scotland (Decile 1). 46.1% candidates lived in deciles 1-5, while 53.9% lived in deciles 6-10.

 

MSYP Diversity

 

The 2023-25 membership diversity survey was carried out during the MSYP induction programme in March 2024. Initial results indicate our membership diversity has increased when compared with the 2021-23 membership:

 

 

The final results from this survey will be published in early May 2024.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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SYP’s National Voluntary Organisation (NVO) Membership

 

Our national voluntary organisation framework outlines how we work with voluntary organisations to support and expand our engagement with young people in seldom heard groups. We continue to work with nine full member organisations, and three associate member organisations who joined SYP in 2023-24.

 

This year, we were delighted to increase our NVO Associate Membership and subsequently the voices of young people from seldom heard groups, with the recruitment of three new members:

 

 

We are working with staff in each of these organisations to understand how SYP can support them to achieve their youth participation goals, and how we can include their members in our consultation, engagement, and campaigning work.

 

Inclusion and Diversity

 

SYP continues to engage with young members who are currently underrepresented in SYP’s membership, including young people living with disabilities, care experienced young people, and young people not in traditional education settings.

 

Following consultation with MSYPs, we have signed up to support Who Cares? Scotland’s call for care experienced people to be included in the equality provision of the new Human Rights Bill. We are also currently working towards the LGBT Youth Charter, demonstrating our commitment to being an LGBT+ inclusive organisation.

 

In 2023-24, our inclusion programme continued to focus on supporting and empowering young women, and on continuing our journey to becoming an anti-racist organisation.

 

Anti-racism at SYP

 

The Movement Community Panel (comprising six ethnic minority MSYPs) carried out research to understand MSYPs’ lived experiences and perspectives of anti-racism, and to identify what SYP could be doing better. The group gathered data through two surveys, with 53 responses from MSYPs. Eight ethnic minority MSYPs took part in focus groups, and a workshop was held at SYP’s 79th Sitting in July 2023. In August 2023, using the data gathered and their lived experience, Community Panel MSYPs produced their report on anti-racism with 22 recommendations for improvements SYP could make to further embed anti-racism in SYP.

 

Feedback from members of The Movement Community Panel indicates all six MSYPs felt supported by SYP to participate in the group. All members felt they had gained skills and confidence from being in the group. They felt the group gave them a safe space to share lived experiences as ethnic minority young people and that the process had empowered them to have a stronger voice. One young person who took part in The Movement said the best bit about being in this group was “…the opportunity to be part of a group led by POC young people, in a room where your voice can’t be shut down, where you feel inspired by your peers and we’re able to work together on similar goals.”

 

Through our inclusion programme, we received funding to create an Anti-Racism Development Programme. Carried out from February-June 2024, this work is led by a working group of ethnic minority MSYPs (Anti-Racism Champions – ARC) who have co-designed and will deliver a series of anti-racism trainings for all SYP staff, support workers and MSYPs, integrating materials from CEMVO Scotland and their own lived expertise. Feedback from working group members so far highlights the co-design process as interactive, informational, and empowering.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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Staff who received training from the Anti-Racism Champions reported improved knowledge of human rights and anti-racist principles. They also reported improved skills in relation to confidence, creating change, leadership, teamwork, and rights-based practice. Minority ethnic young people reported feeling their views and experiences are listened to and taken seriously when they are engaging with SYP and MSYPs, and that these views are represented in SYP’s work. This is a continuation of the legacy of the Movement’s research, demonstrating the continuity of this priority.

 

Young Women’s Empowerment at SYP

 

Following the recommendations made by SYP’s 2022-23 Women’s Empowerment Group, we are currently working with partners to develop further plans to empower young women and to strengthen links and shared learning between young women and female-identifying decision makers.

 

We have built a new partnership with the Young Women’s Movement to deliver joint opportunities for young women across both organisations. This currently includes five dedicated spaces for female MSYPs in the Young Women Lead programme focusing on democratic wellbeing, and opportunities for female staff to share knowledge and expertise.  

 

In June 2023, two MSYPs facilitated a joint workshop with the Young Women’s Movement at the Elect Her ‘Scotland’s Women GatHER’ event in the Scottish Parliament, entitled ‘Young Women and My Political Future’.

 

In addition, we have recently established a monthly space for MSYPs who identify as women. The first session launched on International Women’s Day in March 2024. Each session is chaired by a different MSYP, and topics will be decided by MSYPs. All participants who attended the first session said it was ‘very good’. Young women who attended said the session was the ‘perfect way to celebrate international women's day’ and a ‘great space to just talk and feel comfortable’.

 

Outcome 3 - Our members influence, inform and contribute to policy making and practice to ensure young people’s voices are heard.

 

Cabinet and Executive Takeover

 

The Annual Cabinet Meeting with Children and Young People was held on 6th June at St Andrew’s House. MSYPs spoke at the event, with Mollie McGoran MSYP Chair of the Scottish Youth Parliament chairing the meeting with the First Minister and other Cabinet members. The topics covered were:

 

 

Following a conversation with the Scottish Government’s UNCRC Bill team, SYP has also been informed that the speech on UNCRC incorporation at the Annual Cabinet Meeting was central to the Cabinet Secretary’s decision to update the Scottish Parliament on the UNCRC Incorporation (Scotland) Bill before summer recess, bringing forward the Bill’s timetable significantly. Scottish Government colleagues are currently working on other actions from the meeting.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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Following the Cabinet meeting, MSYPs shared reflections which were overwhelmingly positive, although they also pointed out potential areas for improvement. For example, one MSYP said it was ‘inspiring’ and another said it was ‘A once in a lifetime opportunity’. All seven MSYPs also strongly agreed with statements that they:

 

 

On 21st November, we held our annual Executive Takeover meeting with Scottish Government’s Permanent Secretary and Directors General. Eight MSYPs delivered speeches on Youth Work, the Right the Food, Climate Change, and the UNCRC. Each topic had a discussion table with Directors relevant to the issue. Actions agreed included securing follow up focus group sessions with Scottish Government’s Net-Zero Director to inform participation in climate decision-making and the Just Transition plans. Following the meeting, one MSYP said “I’ve developed speech writing skills, my confidence, working with decision makers, and many other skills I’m going to be able to take forward in my life.”

 

Following continuous evaluation of the Cabinet and Executive Takeover events, SYP is working with partners to review the model for these takeover events. Evaluation of the June Cabinet meeting took place with MSYPs immediately following the event and through forms shared by Scottish Government colleagues, developed based on the Right Way participation checklists. While overwhelmingly positive about the experience, MSYPs reflected, in line with previous evaluation, that they were “were unsure what was going to happen next” after the meeting. This feedback has been core to SYP’s review of the Cabinet and Executive Takeover model with partners as it has directed our focus towards the impact of the events and closing the feedback loop.

 

Incorporation of UNCRC

 

The passing of the UNCRC (Incorporation) Scotland Act in December 2023, with Royal Assent granted in January 2024 was a success which SYP played a leading role in achieving over the past seven years. Through 2023-24, SYP worked with partners to ensure the Bill became an Act, and we have been continuing work on preparing duty-bearers for incorporation. 

 

In October and November 2023, MSYPs gave speeches to the Scottish Government’s Executive Team and at the Children and Young People’s Cross-Party Group calling for Government and Parliamentarians to support the Bill and it’s aims. We also supported Juliet Harris, Director of Together: Scotland’s Alliance for Children’s Rights, to give evidence to the Scottish Parliament’s Equalities Committee by providing evidence from young people in preparation meetings.  

 

Prior to the Reconsideration Stage Debate in December, SYP provided a briefing to all MSPs sharing the views of young people collected by SYP over the past seven years showing support for the aims of the Bill. Three MSYPs were mentioned in the Parliamentary debate, and the Bill passed unanimously with a number of other Members congratulating the children, young people, and campaigners who had brough the Bill to this stage.

 

Marcus Flucker MSYP was quoted by the Cabinet Secretary in the closing of her statement when Marcus encouraged the Scottish Government to “just get on with it” at our Annual Cabinet meeting with the Scottish Government earlier in 2023. 

 

Olivia Brown MSYP was quoted by Martin Whitfield MSP in the Chamber saying: 

 

“If I could tell the government one thing I’d tell them that it’s important to remember that if this bill is passed, your work doesn’t end here. In fact, the real work is only just beginning”. 

 

Olivia’s message has been core to our continued campaigning on UNCRC incorporation since the Bill received Royal Assent in January 2024, which has focussed on supporting and challenging decision-makers to prepare for UNCRC incorporation. For example, we supported young people to Co-Chair Together: Scotland Alliance for Children’s Rights’ parliamentary reception on the UN Committee’s Concluding Observations, which carry extra significance following incorporation. 

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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Additionally, we have highlighted resources on rights-based meaningful participation created by SYP as part of the Right Way project to duty-bearers. In particular, Ellie Craig MSYP presented to over 300 NHS professionals at their ‘Getting ready for UNCRC incorporation’ and to the COSLA Children and Young People’s Board in March 2024. Alongside the practical support of resources from The Right Way, core to Ellie’s presentations has been the point that the message sent by UNCRC incorporation to young people brings an expectation that duty bearers will be proactive in involving young people in decisions which affect them. 

 

UNCRC incorporation has been a collective effort from the children and young people’s rights sector, with SYP playing a leading role in reaching this stage.  

 

Community Based Mental Health Services

 

SYP’s work as part of # TeamScotlandUN on the UN Committee on the Rights of the Child’s periodic review into the children and young people’s rights in the UK had a significant impact on the UN Committee’s Concluding Observations, published in June 2023. In turn, the Concluding Observations are shaping the agenda of decision-makers in Scotland and in the UK. This work, and specifically the work on community-based mental health, is an example of how MSYPs are supported to bring information and views from young people in communities across Scotland to the highest levels of decision making to influence change.

 

Beau Johnston MSYP was a member of SYP’s Mental Health Investigation Team through 2022. This team led an independent evaluation of community based mental health support and services. Their evaluation aimed to better understand service user experiences, involvement of children and young people in service design and delivery, and wider awareness of services funded by the Scottish Government’s community mental health services fund. One key recommendation from the MSYPs’ report was for Scottish Government to address funding barriers as a priority.

 

Inspired by this work, and as a part of #TeamScotlandUN, Beau travelled to Geneva twice, along with Daisy Stewart Henderson MSYP, SYP staff and partner organisations, to advocate for this and other topics to be included in the UN Committee’s Concluding Observations. This culminated in the second trip to Geneva in May 2023, where Beau was supported to advocate for funding to support community-based mental health services to be explicitly included in the Concluding Observations. The Committee reflected Beau’s call in their Concluding Observations, alongside other SYP calls backed up by community consultation on education, UNCRC incorporation, and the climate crisis, providing a powerful advocacy tool to ensure Government deliver this recommendation.

 

Reflecting on the experience, Beau highlighted the impact saying: “Being able to be a part of this process has been incredibly surreal. The most touching part was seeing how much the committee members genuinely listened to us and the problems that children and young people across Scotland face. They incorporated so much of what we had said into their questions to the UK and Scottish Governments. I am so inspired by all of them.”

 

Following the publication of SYP’s independent evaluation of community based mental health services in August 2023, the Mental Health Investigation Team invited Maree Todd MSP, Minister for Social Care, Mental Wellbeing and Sport, to join us at the Scottish Youth Parliament offices to share their experiences of this youth-led evaluation, and to discuss the findings and recommendations of our research. During the meeting, the Minister expressed her support for the Scottish Youth Parliament and for youth-led research of this kind.

 

In March 2024, the Scottish Government announced £30 million will be put into mental health funding, drawing on the findings of SYP’s independent evaluation of community based mental health services. The Scottish Government used the findings and recommendations from SYP’s report to consider the critical importance of providing community-based mental health support to children, young people and families across Scotland and alleviating the continued impact of the Covid-19 pandemic. Announcing the increased funding, the Scottish Government spoke about the evaluation and the improvement in support and services as a result of direct investment.

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
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Meetings with Decision Makers

 

Over the past year, MSYPs were members of a number of Scottish Government Boards and Working Groups, including the Scottish Education Council, Anti-Racism in Education Programme (AREP) Board, Gender Equality in Education group, the National Qualifications Group, and the Children and Young People’s Mental Health and Wellbeing Joint Delivery Board.

 

This year, MSYPs were supported to give evidence to decision-makers in key meetings, sharing young people’s views as experts in young people’s experiences. This included giving evidence to the Scottish Parliament’s People’s Panel on the Climate Crisis, and to the UK Parliament’s Scottish Affairs Committee.

 

During the evidence session with the Scottish Affairs Committee, which took place at the Houses of Parliament in February 2024, MSYPs shared views on food poverty, UNCRC incorporation, and the climate crisis. Committee Chair, Pete Wishart MP, concluded by committing to making the session an annual event.

 

In addition to this, MSYPs gave evidence to Scottish Parliament Committees. For example, Beau Johnston MSYP took part in a roundtable with the Education, Children, and Young People Committee looking into behaviour and relationships in schools. Beau’s evidence focussed on taking a rights-based approach and led to a further invite to the Cabinet Secretary’s summits on behaviour and relationships, where Beau was supported to take part in a session which focussed on positive relationships.

 

The First Minister invited SYP’s Chair, Mollie McGoran MSYP, to feed into summits surrounding two of his key missions – tackling poverty and the climate crisis. Mollie was supported to speak at the anti-poverty summit in May 2023, focussing her speech on SYP’s Right to Food campaign and the role of youth work in supporting young people living in poverty. In addition, Mollie attended two summits on the climate crisis led by the First Minister and the Cabinet Secretary for Wellbeing Economy, Net Zero and Energy. In the second summit at Bute House, Mollie expressed disappointment at the Scottish Government’s decision to delay the publication of the new Climate Change Plan but encouraged the First Minister and Cabinet Secretary, in their roles at COP28, to go further to support climate justice and loss and damage payments to developing countries.

 

SYP’s Chair, Mollie, and Vice Chair Ellie Craig MSYP, also met with the Cabinet Secretaries and Ministers with responsibility for the issues most important to young people in Scotland. Throughout these meetings MSYPs have been supported to develop key asks based in information from consultation with a wide range of young people across Scotland. This year, Mollie and Ellie met with:

 

 

Crisantos Ike MSYP, SYP’s representative on the AREP Board was involved in developing ‘Breaking the Mould’ (a name coined by Crisantos), a set of practical anti-racist curriculum principles for educators, leaders, and learners. On his involvement with AREP, Crisantos said “It is such a rewarding role to be able to listen to and share young people’s experiences, and to help the Scottish Government act on these issues.”

 

Abbie Wright MSYP played an instrumental role in ensuring children and young people’s meaningful participation was at the centre of decision-making within the Children and Young People’s Mental Health and Wellbeing Joint Delivery Board. In June 2023, Abbie met with the Scottish Government Director of Mental Health, and COSLA Director of People Policy, to discuss the work of the Joint Delivery Board and reflect on youth engagement in Board processes. These meetings were recorded and shared publicly by the Scottish Government.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -

Scottish Parliament Partnership

 

Over the past year we have built on our existing partnership agreement with the Scottish Parliament to explore opportunities to increase young people’s engagement and participation in Parliament. Activities in 2023-24 have included:

 

 

Upcoming activities in our 25th anniversary year will include: 

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -

Consultations

 

This year, we ran twelve consultation workshops, co-designed and delivered by MSYPs, to share young people's views on live policy issues such as the COVID-19 inquiry, raising the age of criminal responsibility, and tackling bullying in schools. MSYPs also co-designed and facilitated a consultation workshop on the Scottish Government's proposals to end conversion practices in Scotland. This workshop was attended by Minister for Equalities, Migration and Refugees, Emma Roddick MSP, and members of the Scottish Government bill team, giving MSYPs the opportunity to ask questions of and share their views directly with decision-makers involved in the issue.

 

SYP also gathered young people’s views to respond to five Scottish Government and Scottish Parliament consultations and reviews, including the Community Learning and Development review, the Safe Access Buffer Zones Bill, Minimum Unit Prices, and the Education Reform Bill. In responding to the Education Reform Bill, SYP made the case for learners’ formal involvement in the new qualifications body – an argument MSYPs also made to the Cabinet Secretary for Education and Skills at a meeting in January.

 

During August and September, Ruby Cardie MSYP ran a consultation on young people’s experiences of abortion services. The survey received 43 responses, with 70% of the respondents being aged 16-19 and the others being aged 20-25. 60% responded that they identify themselves as being from a seldom heard group. From the results, Ruby is making recommendations to decision-makers to create safe access zones for abortion services, ensure reproductive rights and access to abortion services are taught in schools, and that resources for abortion services should meet the diverse needs of Scottish young people, including multiple languages and trans-inclusive language.

 

SYP Campaigns

 

By November, SYP wrapped up work on our four campaign priorities for the 2021-23 membership, although legacy work on the issues will continue. These topics were: education attainment; the right to food; the climate crisis; and drug-related harm as a public health issue.

 

On education attainment, in October, we published our ‘Education Times’ magazine which pulls together all our education-related work from the 2021-23 membership. The magazine gives young people an accessible way to understand the different areas of Scottish education decision-making where young people’s views are being considered and the calls MSYPs have made in those spaces. Features in the magazine include evidence given to the UN Committee on the Rights of the Child, taking part in the National Discussion, as well as our work with Professor Louise Hayward on The Independent Review of Qualifications and Assessments.

 

On the right to food, SYP published our Right to Food report in March 2023 and used this as the basis of our campaigning work following that. A key call as part of this report included universal free school meals in Scottish schools. While this aim has not yet been achieved, SYP has been a key part of the ongoing campaign which included securing the continued expansion of free school meals to up to primary 5 and in special schools, a commitment in the 2023 Programme for Government.

 

SYP’s drug-related harm as a public health issue campaign priority saw a group of ten MSYPs lead our campaign planning group. The MSYPs received training from experts in the sector including from expert charity Crew. The MSYPs were then supported to meet with Police Scotland and Public Health Scotland officials in October to discuss their approaches treating drug harm as a public health issue and deprioritisation. MSYPs then worked with staff, using everything they had learned, to create a briefing on protective factors for MSYPs and young people to use in any future campaigning on the issue.

 

SYP’s campaign on the climate crisis focussed on the Scottish Government’s proposed Circular Economy Bill and included SYP responding to both the Scottish Government consultation and the Scottish Parliament’s Net Zero, Energy and Transport Committee’s Call for Views on the subject. In our campaign, we called for Scottish Government to do more in the implementation of the Bill to tackle consumption, particularly relating to fast fashion, and to include bold and accountable waste reduction targets in the Bill. The Bill is currently progressing through Parliament and SYP will continue to engage with elected representatives to encourage a more ambitious Circular Economy Bill.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -

In addition to the four campaign priorities, Youth Work funding has been a key feature in our advocacy activities this year as a result of funding cuts across the country. During SYP79, 86 MSYPs took part in a consultation looking into the impact of Youth Work on them and their communities. Our second Youth Work and Me report outlined the findings from this consultation. This report was published on International Youth Day in August, following a similar 2019 report. The new Youth Work and Me report forms the evidence base for SYP to further advocate protecting and investing in youth work funding.

 

In Autumn 2023, 70 MSYPs took part in a structural review of SYP’s campaign selection process, resulting in the number of national campaigns per membership being reduced to 2-3, to improve depth of focus and impact. MSYPs consulted over 4,100 constituents across Scotland to understand what issues mattered the most to them to inform their selection. Three youth-led national campaigns have subsequently been selected for 2024–26. These campaigns will focus on:

 

 

Scottish Parliament Partnership

 

Over the past year we have built on our existing partnership agreement with the Scottish Parliament to explore opportunities to increase young people’s engagement and participation in Parliament. Activities in 2023-24 have included:

 

 

Upcoming activities in our 25th anniversary year will include: 

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -

Outcome 4 - We raise awareness with young people about their rights, empower them to participate in decisions that affect them, and to defend themselves when their rights are breached.

 

Raising awareness of rights and meaningful participation with young people

 

Rights and meaningful participation are a core part of our work, and we continue to work tirelessly to ensure everything we do is underpinned by the UNCRC. Through all of our participation, programmes, and policy and public affairs work, we continue to highlight the importance of a rights-based approach, and what this means for children and young people in practice.

 

Examples of this include:

 

In December 2023, following a delay to the SYP elections, we delivered a programme of online activities for candidates to develop skills for creating positive change in their community. These focused on advocacy, inclusive facilitation, and rights and meaningful participation. The resources from these sessions have been shared with Support Workers for use with young people locally.

 

Rights and meaningful participation are a priority theme throughout the new membership induction programme, delivered between 1st February and 4th April 2024. Feedback from MSYPs who attended the ‘Rights and Meaningful Participation’ training indicated:

 

 

In March 2024, our Head of Participation and Programmes attended an event in Shetland to raise awareness of the UNCRC to young people, Shetland Islands Council staff, and third-sector practitioners. We delivered activities on meaningful participation and promoted The Right Way resources to over 50 participants. During this visit, we also led a training on rights and meaningful participation with eight youth workers, and visited a school where we ran two rights-based workshops with 24 young people (in P6-7 and S2).

and campaigning work.

 

UNCRC Concluding Observations

 

SYP supported MSYPs to return to Geneva on a second trip in May 2023, to act as an official observer alongside partner organisations, Together: Scotland’s Alliance for Children’s Rights, Children’s Parliament, and the Children and Young People’s Commissioner for Scotland, to ensure the UN Committee was asking questions that reflect young people’s recommendations and priorities.

 

The MSYPs also engaged in several influencing activities, including meetings with the Scottish Government representatives and the UN Committee members, writing letters, and informal conversations during the sessions. This range of activity was successful, as the key recommendations SYP advocated for were recognised in the UNCRC Concluding Observations. MSYPs achieved getting exam stress and mental health recognised (43c and 47k), including specific mention of community-based mental health services which was based on evidence given from an SYP project. Alongside this, there was advocacy success in other areas of SYP’s campaign priorities and policy areas, such as the Right to Food and free school meals (41e).

 

At our Autumn 2023 Sitting, we ran a consultation workshop for the Scottish Government’s Children’s Rights Unit on how an accountability mechanism can be created to ensure the Scottish Government makes progress on the concluding observations. The workshop was designed by Beau Johnston MSYP, who attended the UN and was familiar with the concluding observations. Creative activities were designed to break down the concept of an accountability mechanism and raise key problems and qualities they need to consider. Alongside the consultation workshop, which was attended by 14 MSYPs, questions were included in the October 2023 WhatsYourTake survey which received 147 responses from young people across Scotland.

 

Alongside our international work on the UNCRC reporting cycles, SYP’s consultation with young people across Scotland continues to inform all our influencing and campaigning work.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -

Policy Development

 

SYP’s Members’ and Committee Motion process are central to ensuring young people’s views are at the heart of our work to empower young people across Scotland to participate in decisions that affect them. This includes policies taken forward at our National Sittings which involved the consultation of 7,826 young people from across Scotland. Following extensive consultation with their constituents, MSYPs voted to pass twelve new policies at the Summer Sitting and a further five policies at our Autumn Sitting. Following each Sitting, MSYPs have been supported to take action on these policy issues.

 

For example, Marcus Flucker MSYP and Emma Prach MSYP’s Motion calling for a ban on disposable vapes to protect Scotland’s environment was passed with 84% agreement. Following that vote, Marcus and Emma were supported to create and publish a report based on findings from their consultation with nearly 700 young people. Banning single-use vapes was the most popular policy solution, with 73% of young people supporting it, to tackle the environmental impacts of these devices. They have since been supported to send this report to the Minister for Green Skills, Circular Economy, and Biodiversity, Chief Executive of Zero Waste Scotland, and other activists. They also attended a Scottish Government Stakeholders roundtable. Their report fed into the Scottish Government’s Tobacco and Vaping Framework: roadmap to 2034, and continues to inform ongoing calls to tackle the issue. Scottish Government announced a consultation on banning single-use vapes in the latest Programme for Government.

 

A further example of Motions leading to action relates to inter-island ferries. John Fraser MSYP and Michaela Christie MSYP, MSYPs for Shetland, passed a Motion during our Summer 2023 Sitting calling for the extension of the concessionary travel scheme for young people to include inter-island ferry travel. This work has been supported by work carried out by SYP’s Transport, Environment, and Rural Affairs (TERA) committee on ferries. In January 2023, 17 MSYPs met with the Scottish Parliament’s Net Zero, Energy and Transport (NZET) committee to share young people’s experiences of ferry travel and called for concessionary fares to be expanded to include inter-island ferries. Their views were included in the Committee’s report (A Modern and Sustainable Ferry Service for Scotland, published June 2023). This report informed the Transport Scotland Fair Fares review, the result of which was published In March 2024. A number of actions in this report were informed by SYP’s campaigning activities. In particular, action 2 outlined the intention to develop a proposal to provide free ferry travel on inter-island ferries and to expand the existing National Ferry Concessionary Scheme to under 22-year-old island residents. This is a significant change that was welcomed by island MSYPs, but SYP will continue to support MSYPs to campaign for further free ferry travel for young people who live on Scotland’s islands.

 

We have also continued our focus on delivering change on policies from SYP’s From Scotland’s Young People manifesto which was developed through consultation with around 10,000 young people. In particular, we have increased our focus on reaching young people from seldom-heard groups. We have also continued advocacy work on other policies from our manifesto, most notably, gender recognition reform and youth work funding including through meetings with Ministers.

 

Social Media

 

SYP has increased our use of Instagram, and going forward this will now be our main social media platform, particularly for engaging with young people. Over the course of this year, we increased our followers on the platform by just under 700, taking our total following to over 3000. Engagement on the platform is steadily increasing as we make more use out of the channel, with posts regularly receiving around or over 100 likes. We are now producing more content of the types that perform better on this channel, including more video content.

 

Due to changes in ownership and the direction of X, formerly known as Twitter, we have reevaluated our presence on the social media platform. This has resulted in us looking to use other channels more often. However, we decided against withdrawing our account on the channel. The account is an important part of our reach and has the largest following of any of our channels, but more importantly, it helps us reach decision makers and stakeholders, which is crucial as a national advocacy organisation. We continue to reach a good number of users through X, although not as many as before changes were implemented on the site.

 

Our social media continued to platform the views of young people, with nearly 500,000 impressions on X and roughly two-fifths of SYP’s Instagram followers being aged between of 12-25. Highlights of well-performing content included an International Women’s Day video and a review of the 2021-23 Membership.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 17 -

Outcome 5 - We are an efficient and effective youth-led organisation, responsive to our members, young people and other key stakeholders and are sustainably resourced.

We continue to work in partnership with youth work departments in every Local Authority and with twelve national voluntary organisations across Scotland to support MSYPs and Support Workers to carry out their roles effectively.  

 

Funding cuts (in relation to the cost of living) to our voluntary organisation and local authority youth work partners are having a direct impact on our work and our ability to meet the needs of MSYPs. We are mitigating the impact of decisions by local authorities and meeting with senior local government officials to promote the work and the importance of the role of MSYPs in local decision-making structures, especially in terms of UNCRC incorporation, Community Empowerment and Education Reform.

 

Chief Executive Recruitment 

 

The SYP Board completed a recruitment campaign for a new CEO in April 2023, following the announcement that our previous CEO was standing down. An external recruitment process was carried out which received a high interest in candidates. Eight candidates were shortlisted and undertook a formal interview with the Chair, Vice Chair and two External Advisors and a youth engagement task. Jamie Dunlop, SYPs former Deputy CEO was appointed in June 2023 as SYP’s new CEO.

 

Our new CEO has carried out a series of introductory engagements with key stakeholders and meetings with staff and key MSYPs to find out more about SYP through the lens of the CEO. Engagements have included Scottish Government contacts, Local Authority Youth Work Managers, Partner Organisation CEOs and SYP Support Workers. Some of the key challenges identified from these meetings have included youth work funding cuts, staffing and capacity, and UNCRC incorporation delays.

 

Following the recruitment of a new CEO, SYP has implemented a new staffing structure and created two new Senior Manager roles. The ambition is that the two senior positions support the direct delivery of the organisation with support from the CEO who can focus on strategy and engagement.

 

Our Head of Policy and Public Affairs, Matt McDonald, took up this new role in April 2023. Matt leads the work of our Policy and Public Affairs team, including our communications, advocacy, campaigning, policy, and engagement with decision makers. A new Policy and Public Affairs Manager and Policy and Public Affairs Officer joined Matt and our Communications Officer in February 2024.

 

Our Head of Participation and Programmes, Rosy Burgess, took up this new role in August 2023. The Participation and Programmes team comprises a Participation and Programmes Manager (recruited February 2024), and three Participation and Programmes Officer (two of whom were recruited in February 2024). This team leads on our projects, inclusion programme, events, training, and engagement with young people.

 

MSYP Code of Conduct Review

 

Prior to the start of the 2023-25 membership, the SYP Board asked a Procedures Group of MSYPs to review the MSYP Code of Conduct. The group gathered feedback from a range of stakeholders and worked with SYP’s lawyers to develop a values-based Code of Conduct that takes a youth work approach to supporting MSYPs in their roles. Following this review, the Board reviewed our complaints and disciplinary procedure in line with the new Code of Conduct. These reviews ensure our policies and procedures are robust and evolving with the learnings of the outgoing membership and considerate of the needs of the incoming membership and the staff who support them.

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -

Child Rights and Wellbeing Impact Assessment

 

SYP’s Child Rights and Wellbeing Impact Assessment (CRWIA) was reviewed and approved by our Board in January 2024. The review, conducted by staff and two members of SYP’s Board, expanded the scope of the CRWIA to consider and provide evidence on rights not previously covered by the CRWIA, especially focussing on rights that particularly impact seldom-heard groups of young people. We are now planning staff and board training on the CRWIA to ensure it is embedded in SYP’s day-to-day work.

 

Alongside the organisational CRWIA, a new activity planner has been created to support staff to develop robust plans for all areas of our work. Within this, we are working towards all pieces of work having an Equalities Impact Assessment (EQIA) and Child Rights and Wellbeing Impact Assessment (CRWIA), to ensure the impact of our work is being considered and monitored from the very start of each activity. In using this planner, staff should also consider and outline how they will ensure young people from seldom-heard groups are involved in the planning, design and delivery of each activity.

 

SYP continues to work with Dr Susan Hamilton, Child Protection Consultant who has started a review of our policy and procedures in line with the update to the National Guidance 2023. A new Child Protection Policy will be approved by the Board in the new financial year.

 

SYP Board

 

In November 2023, the Board filled in a six-month review survey to evaluate progress in their roles and identify areas for improvement and ongoing development. The majority indicated they generally felt positive about their leadership role. A skills analysis indicates Board members’ decision-making, organisation and planning, time management, and consultation skills have improved since the start of their term in April 2023. One Board member said: “I am incredibly proud of the work SYP and MSYPs do and getting to have this national office to not only share in that work but help to guide and promote it feels like a really special opportunity.”

 

Due to the SYP election delay, the 2023-24 SYP Board term has been extended to June 2024.

 

Ahead of applications opening for the 2024-25 Board positions, we delivered targeted information sessions for specific groups of MSYPs, based on the recommendations of the Women’s Empowerment Programme and our wider anti-racism work. 87.5% of MSYPs who attended these information sessions agreed or strongly agreed that ‘I am interested in standing for a position on the SYP Board’. One young person said the session “made me more confident to actually go for the position as I was apprehensive beforehand”.

 

The SYP Board continues to be supported by External Advisors and following a recruitment process the advisors are: Andrew Henderson, Director of Public Policy at Pinsent Masons; Martin Summers, Youth Work Manager at Shetlands Islands Council; Susan Murray, Director of the David Hume Institute; and Laura Sharpe, Delivery Lead at the Promise Scotland.

Financial review

The total incoming resources for the year to 31 March 2024 were £591,097 (2023: £646,572) and the total outgoing resources were £618,781 (2023: £615,945) resulting in a deficit of £27,684 (2023: surplus of £30,627). At the year end the unrestricted funds balance was £154,611 (2023: £189,464) and the restricted funds balance carried forward was £59,986 (2023: 52,817). Trustees consider this to be satisfactory.

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.

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -

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 2024
- 20 -
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:

 

 

Mollie McGoran MSYP (Chair)

 

 

Ellie Craig MSYP (Current Vice Chair)

 

 

Olivia Brown MSYP

 

 

Emma Prach

 

 

Cristanos Ike

 

 

Marcus Flucker

 

 

Beau Johnston MSYP

Daniel Molloy

 

(appointed 25 March 2023, resigned 26 August 2023)

 

Abigail Wright

(appointed 7 September 2023)

 

Secretary

J Dunlop

 

 

 

 

Charity Number (Scotland)

SC032662

 

 

 

 

Company Number

SC227548

 

 

 

 

Solicitors

Brodies LLP

110 Queen Street

Glasgow

G1 3BX

 

 

 

 

 

Bankers

Bank of Scotland

38 St Andrew Square

Edinburgh

EH2 2YR

 

 

 

 

Auditor

Thomson Cooper

22 Stafford Street

Edinburgh

EH3 8PJ

 

 

 

 

Registered Office

Mansfield Traquair

15 Mansfield Place

Edinburgh

EH3 6BB

 

 

 

SCOTTISH YOUTH PARLIAMENT
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -

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 2024
- 22 -
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: 22 June 2024
SCOTTISH YOUTH PARLIAMENT
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SCOTTISH YOUTH PARLIAMENT
- 23 -

Opinion

We have audited the financial statements of Scottish Youth Parliament (the ‘charity’) for the year ended 31 March 2024 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 2024 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
- 24 -
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
- 25 -

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
24 June 2024

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 2024
- 26 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2024
2024
2024
2023
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
2
40,673
456,528
497,201
574,223
Charitable activities
3
86,796
4,125
90,921
68,782
Investments
4
2,975
-
2,975
567
Other income
5
-
-
-
0
3,000
Total income
130,444
460,653
591,097
646,572
Expenditure on:
Charitable activities
6
164,872
453,484
618,356
615,945
Other
9
425
-
425
-
Total resources expended
165,297
453,484
618,781
615,945
Net (expenditure)/income for the year/
Net movement in funds
(34,853)
7,169
(27,684)
30,627
Fund balances at 1 April 2023
189,464
52,817
242,281
211,654
Fund balances at 31 March 2024
154,611
59,986
214,597
242,281

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 2024
- 27 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
Notes
£
£
£
Income and endowments from:
Donations and legacies
2
25,442
548,781
574,223
Charitable activities
3
67,672
1,110
68,782
Investments
4
567
-
567
Other income
5
3,000
-
3,000
Total income
96,681
549,891
646,572
Expenditure on:
Charitable activities
6
32,232
583,713
615,945
Total resources expended
32,232
583,713
615,945
Net (expenditure)/income for the year/
Net movement in funds
64,449
(33,822)
30,627
Fund balances at 1 April 2022
125,015
86,639
211,654
Fund balances at 31 March 2023
189,464
52,817
242,281

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 2024
31 March 2024
- 28 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
3,238
7,101
Current assets
Debtors
12
27,142
64,467
Cash at bank and in hand
212,753
208,252
239,895
272,719
Creditors: amounts falling due within one year
13
(28,536)
(37,539)
Net current assets
211,359
235,180
Total assets less current liabilities
214,597
242,281
Income funds
Restricted funds
14
59,986
52,817
Unrestricted funds
154,611
189,464
214,597
242,281

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 22 June 2024
M McGoran MSYP
Chair
Company Registration No. SC227548
SCOTTISH YOUTH PARLIAMENT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 29 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
19
1,426
(95,702)
Investing activities
Purchase of tangible fixed assets
-
0
(3,043)
Proceeds on disposal of tangible fixed assets
100
-
Interest received
2,975
567
Net cash generated from/(used in) investing activities
3,075
(2,476)
Net cash used in financing activities
-
-
Net increase/(decrease) in cash and cash equivalents
4,501
(98,178)
Cash and cash equivalents at beginning of year
208,252
306,430
Cash and cash equivalents at end of year
212,753
208,252
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 30 -
1
Accounting policies
Charity information

Scottish Youth Parliament is a private company limited by guarantee incorporated in Scotland. The registered office is Mansfield Traquair, 15 Mansfield Place, Edinburgh, EH3 6BB.

 

 

1.1
Accounting convention

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 Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), the Companies Act 2006 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). 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 2024
1
Accounting policies
(Continued)
- 31 -
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 2024
1
Accounting policies
(Continued)
- 32 -

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 2024
1
Accounting policies
(Continued)
- 33 -
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 2024
- 34 -
2
Donations and legacies
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£

Grants received

40,673
456,528
497,201
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£

Grants received

25,442
548,781
574,223
Unrestricted
Restricted
Total
funds
funds
Grants receivable for core activities for the year ended 31 March 2024
UKYP
-
3,300
3,300
Scottish Government - Children, Young People, Families and Early Intervention Fund & Adult Learning and Empowering Communities Fund
-
341,250
341,250
Scottish Government - Mind Yer Time
-
40,187
40,187
Scottish Government - Qualifications and Assessment Review SQA
-
6,369
6,369
SQA
39,013
-
39,013
Youthlink - Workforce Development Fund
-
15,000
15,000
Scottish Government - Learning for Sustainability
-
10,954
10,954
Scottish Government - RSHPE Engagement
-
39,468
39,468
Police Scotland - Youth Ethics Panel (YEAP)
1,660
-
1,660
40,673
456,528
497,201
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
2
Donations and legacies
(Continued)
- 35 -
Unrestricted
Restricted
Total
funds
funds
Grants receivable for core activities for the year ended 31 March 2023
Scottish Government - Mental Health Community Evaluation British Youth Council - UK Youth Parliament Programme
-
97,440
97,440
UKYP
-
13,707
13,707
Scottish Government - Children, Young People, Families and Early Intervention Fund & Adult Learning and Empowering Communities Fund
-
344,250
344,250
Scottish Government - Mind Yer Time
-
5,000
5,000
Scottish Government - UNCRC Implementation
-
30,000
30,000
Scottish Government - Qualifications and Assessment Review SQA
-
24,422
24,422
Youth Access - Our Minds Our Future
-
19,153
19,153
SQA
22,260
-
22,260
Youthlink - Workforce Development Fund
-
15,000
15,000
Other
3,182
(191)
2,991
25,442
548,781
574,223

 

3
Charitable activities
Total
2024
Total
2023
£
£

Sittings

54,744
17,350

Consultations, recharged income and other income

36,177
51,432
90,921
68,782
Analysis by fund
Unrestricted funds
86,796
67,672
Restricted funds
4,125
1,110
90,921
68,782
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 36 -
4
Investments
Total
Total
2024
2023
£
£
Interest receivable
2,975
567
5
Other income
Total
Total
2024
2023
£
£
Office move / rental income
-
3,000
6
Charitable activities

Consultation Education & Representation

Consultation Education & Representation

2024
2023
£
£
Staff costs
346,811
414,901

Youth engagement

74,020
83,681

Printing and design

9,042
6,663

Sittings

79,543
-

Bad debts

9,000
-
518,416
505,245
Share of support costs (see note 7)
82,637
105,050
Share of governance costs (see note 7)
17,303
5,650
618,356
615,945
Analysis by fund
Unrestricted funds
164,872
32,232
Restricted funds
453,484
583,713
618,356
615,945
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 37 -
7
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£

Other staff costs

21,605
-
21,605
27,742
-
27,742

Office costs

10,120
-
10,120
14,234
-
14,234

General expenses

17,739
-
17,739
33,654
-
33,654

Financial costs

2,950
-
2,950
3,009
-
3,009

Depreciation

3,338
-
3,338
5,282
-
5,282

Building costs

26,884
-
26,884
21,128
-
21,128
Audit fees
-
6,261
6,261
-
5,650
5,650
Legal and professional
-
11,042
11,042
-
-
-
82,636
17,303
99,939
105,049
5,650
110,699

Governance costs includes payments to the auditors of £6,261 (2023- £5,650) 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.
9
Other
Total
Total
£
£
2024
2023
Net loss on disposal of tangible fixed assets
425
-
10
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Charitable projects
10
12
Administration and support
1
1
Total
11
13
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10
Employees
(Continued)
- 38 -
Employment costs
2024
2023
£
£
Wages and salaries
308,856
365,664
Social security costs
24,586
32,347
Other pension costs
13,369
16,890
346,811
414,901

The charity was liable for contributions to employees’ personal pension plans totalling £13,369 (2023: £16,890) 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 £83,638(2023: £128,652).

    

No members of the board of trustees received remuneration during the year (2023 : Nil). Travel and subsistence re-imbursements amounting to £1,165 were paid in respect of six trustees (2023: £4,696), including payments made direct to third parties.

The number of employees whose annual remuneration was £60,000 or more were:
2024
2023
Number
Number
60,000 - 70,000
1
1
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 39 -
11
Tangible fixed assets
Plant and equipment
£
Cost
At 1 April 2023
31,956
Disposals
(15,541)
At 31 March 2024
16,415
Depreciation and impairment
At 1 April 2023
24,855
Depreciation charged in the year
3,338
Eliminated in respect of disposals
(15,016)
At 31 March 2024
13,177
Carrying amount
At 31 March 2024
3,238
At 31 March 2023
7,101
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
3,300
44,814
Prepayments and accrued income
23,842
19,653
27,142
64,467
13
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
8,227
-
Deferred income
-
15,740
Trade creditors
10,346
8,304
Other creditors
4,376
6,386
Accruals and deferred income
5,587
7,109
28,536
37,539
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 40 -
14
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 2023
Incoming resources

Outgoing resources

Transfers
Balance at
31 March 2024
£
£
£
£
£
Scottish Government - Children, Young People, Families and Early Intervention Fund & Adult Learning and Empowering Communities Fund
-
341,250
(341,207)
-
43
Cabinet and ET Grant
-
4,125
(4,125)
-
-
Scottish Government - Learning for Sustainability
-
10,954
(10,954)
-
-
Scottish Government - RSHPE Engagement
-
39,468
(38,468)
-
1,000
Positive Prisons
42,618
-
-
-
42,618
Scottish Government - Mind Yer Time
-
40,187
(27,162)
-
13,025
SG - Educational Review Project
-
6,369
(6,369)
-
-
Youthlink - Workforce Development Fund
-
15,000
(15,000)
-
-
SG - Other
6,000
-
(6,000)
-
-
UKYP
4,199
3,300
(4,199)
-
3,300
52,817
460,653
(453,484)
-
59,986
Movement in funds
Balance at
1 April 2022
Incoming resources

Outgoing resources

Transfers
Balance at
31 March 2023
£
£
£
£
£
Scottish Government - Children, Young People, Families and Early Intervention Fund & Adult Learning and Empowering Communities Fund
-
343,269
(343,269)
-
-
SG - Workforce
7,823
-
(7,823)
-
-
Education Scotland
7,500
-
(7,500)
-
-
Youth Access - Our Minds Our Future
-
19,153
(19,153)
-
-
Positive Prisons
42,618
-
-
-
42,618
Scottish Government - Mind Yer Time
-
5,000
(5,000)
-
-
SG - Educational Review Project
-
24,422
(24,422)
-
-
Youthlink - Workforce Development Fund
413
15,000
(15,413)
-
-
Scottish Government - UNRC Implementation
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
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Restricted funds
(Continued)
- 41 -

Corra Foundation 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.

 

Scottish Government Cabinet and Executive Take Over - The Cabinet and Executive Takeover meetings have been delivered by SYP in collaboration with the Children’s Rights Unit (CRU) and Children’s Parliament (CP) for the past 7 years and 5 years respectively. As far as we know, Scotland remains the only country in the world to hold an annual meeting of their Cabinet with children and young people to hear about the issues that matter most to them. The two meetings are perhaps the most high profile example of youth participation in Scotland.

 

Scottish Government: Learning for Sustainability - SYP was commissioned by the Scottish Government to establish a Learning for Sustainability Youth Leadership Group to meaningfully engage young people in the implementation of the Learning for Sustainability Action Plan 2023-2030. The Youth Leadership Group met for the first time in January 2024 to share their views on the topic and review the Learning for Sustainability Indicators. A second phase will begin in summer 2024, when the Youth Leadership Group will carry out focus groups across Scotland to gather the wider views of young people on this topic.

 

Scottish Government: RSHPE Engagement – In partnership with Young Scot, SYP was commissioned by the Scottish Government to carry out an engagement programme with young people aged 11 – 18 to inform the development of Relationships, Sexual Health and Parenthood (RSHP) Education teaching guidance. Young people shared their views through a survey and focus groups between November 2023 and March 2024.

 

Scottish Government: 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.

 

SG Educational Reivew Project - Scottish Government - Qualifications and Assessment Review - MSYPs were supported to engage with the Hayward Review in to Scottish Qualifications and Assessment Review via the Independent Review Group. SYP was also asked to support a Collaborative Community Group made up of wider young people to engage with Professor Hayward and feed in to the independent review.

 

Scottish Government: 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.

SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14
Restricted funds
(Continued)
- 42 -

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.

 

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.

 

Workforce Development Fund (Previously 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.

 

BYC and UKYP - British Youth Council: UK Youth Parliament - 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.

 

Education Scotland – The Scottish Youth Parliament were commissioned by Education Scotland to review
the PSE curriculum in Scotland via a series of focus groups.

 

Scottish Government: Mental Health Community - In April 2022, SYP was asked by the Scottish Government to carry out an independent evaluation of community based mental health supports and services. The aim of this evaluation was to determine how effective the Scottish Government’s £15m investment was in supporting children and young people’s mental wellbeing, and to identify areas where change may be required to better support children, young people, and their families across Scotland. The findings and recommendations of this evaluation were presented to the Scottish Government in November 2022. Following publication of this report, MSYPs involved in the mental health investigation team met with Maree Todd, Minister for Mental Health, to discuss how their report would inform future Scottish Government support for mental health services.

 

 

 

SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 43 -
15
General Funds

These are unrestricted funds made up as follows:

Movement in funds
Balance at
1 April 2023

Incoming resources

Outgoing resources

Transfers

Balance at
31 March 2024
£
£
£
£
£
General
189,464
130,444
(165,297)
-
154,611
189,464
130,444
(165,297)
-
154,611
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
16
Analysis of net assets between funds

Unrestricted

Restricted

Total

Unrestricted

Restricted

Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
3,238
-
3,238
7,101
-
7,101
Current assets/(liabilities)
151,373
59,986
211,359
182,363
52,817
235,180
154,611
59,986
214,597
189,464
52,817
242,281
17
Financial commitments, guarantees and contingent liabilities

At 31 March 2024, the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024
2023
Land & Buildings
£
£
Due within one year
-
16,500
Due within two to five years
-
-
-
16,500
SCOTTISH YOUTH PARLIAMENT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 44 -
18
Related party transactions

Certain Trustees and the Chief Executive are also on the board of other organisations with whom the charity shares limited amounts of costs, or to whom services are provided. All these transactions were completed at an arm's length basis and details of each charity are set out below.

 

During the year, the charity received £15,000 (2023: £nil) from YouthLink Scotland for an anti-racism development programme. The charity also paid £110 (2023: £nil) to YouthLink Scotland for a place at the National Youth Work Conference. Mollie McGoran is Trustee for the charity. There were no outstanding balances due to or from YouthLink Scotland at the year end (2023: £nil).

 

Furthermore, the charity also paid £19,840 (2023: £7,484) whereby Ellie Craig is a Trustee. There were no balances due to or from Young Scot Enterprise at the year end (2023: £nil).

 

19
Cash generated from operations
2024
2023
£
£
(Deficit)/surpus for the year
(27,684)
30,627
Adjustments for:
Investment income recognised in statement of financial activities
(2,975)
(567)
Loss on disposal of tangible fixed assets
425
-
Depreciation and impairment of tangible fixed assets
3,338
5,282
Movements in working capital:
Decrease/(increase) in debtors
37,325
(53,536)
Increase in creditors
6,737
4,187
(Decrease) in deferred income
(15,740)
(81,695)
Cash generated from/(absorbed by) operations
1,426
(95,702)
20
Analysis of changes in net funds

The charity had no debt during the year.

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