The directors 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 [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
The partnership focuses on developing opportunities for the most disadvantaged groups in society through four strands of activity:
Providing support to the national providers’ network;
Providing advice, guidance and support to the national learners’ network;
Developing adult learning promotional activities aimed at raising awareness amongst the most disaffected groups in local communities and integrating local projects to the work of the providers’ and learners’ forum;
Establishing and delivering local and national projects to test and innovate new adult and family learning opportunities in local communities.
In so far as it is complementary to the charity’s objectives, the charity will support appropriate local and national policy.
Established in 2000, SLP exists to create partnerships between adult and family learners and those who make provision for them. Our members are learning providers and adult and family learners. The purpose of the charity is to:
Advocate the common interests of learners and providers to key decision makers;
Promote non-formal adult and family learning;
Develop innovative projects that reach out to excluded groups, in particular families who have difficult experiences with formal education and adults who have been excluded from taking part, equipping learners with the skills to voice their views and actively shape their learning.
Scotland’s Learning Partnership (SLP) is a dynamic and unique partnership between adult learners and those who make provision for them, with a vision to become the most creative, innovative and engaging adult learning organisation in Scotland.
Key highlights of the 2023-2024 year:
National Impact forum-reports and events highlighting the impact of adult learning in Scotland
Over 49,125 adult and family learners were engaged in local activities relating to the promotional campaigns and events programme
Delivered training on entrepreneurship for 201 creative learners
Provided training opportunities for 100 people to develop the adult learning story
Delivered impact training workshops to 100 adult learning volunteer leaders
Worked with sector leaders to protect funding for adult learning at a local level
Established ELFIES as a new project venture
SLP’s distinctive collaborative approach with learners and providers is what sets it apart from other adult learning organisations. Learners co-design, produce and deliver Family Learning Week, One Hour a Day for Learning and Adult Learners’ Week organising and delivering a range of local events to encourage others to take part in lifelong learning.
As an organisation we know that our work acknowledging and celebrating adult learning and the learners is not just a simple ‘well done’ it is critical to the Charity’s activities. It affords an opportunity to demonstrate the impact of adult learning and Adult Learners’ Week creates a platform for showing the breadth and scope of adult learning. It sends out a clear message directly from the learners to strategic decision makers, as to how effective and empowering learning is for the learner, their communities and society.
People’s lives are enhanced through learning, communities are more cohesive as a result of community learning and this benefits society and the economy. The main areas of charitable activity are the provision of support for providers, support for learners, promotional activities and the development of local projects.
Support for Providers
Throughout 2023/24 we have been working closely with providers in the Impact Forum to raise awareness of the impact of adult learning where it matters.
We hosted 3 national conferences with providers to support and develop the work of the organisation in the year, together with practice sharing conferences and activities with 302 attending.
Support for Learners
Our learners work with us as key volunteers and help deliver the organisation’s work programme on a number of levels. Over the course of this year, learners have delivered our local learning programmes, the summer and autumn schools and we continue to work with a committed group of learners to develop a series of projects that help realise the aspirations of the National Adult Learners’ Forum, where they can lead the development of local and national adult learning projects and programmes. This year the funding for adult learning was under severe pressure in some local areas-this group worked hard to write and advocate for saving the service.
The Forum’s advocacy group has worked to promote adult learning consistently and raise key issues with Ministers on behalf of adult learners across the country.
Learning Promotions
The charity is responsible for the management and co-ordination of three major learning promotions in Scotland - Adult Learners’ Week, One Hour a Day for Learning and Family Learning Week.
Adult Learners’ Week founded in 1992 is a national celebration of learning built upon two simple propositions – first, that celebrating adult learners in all their diversity will encourage others to join in. Secondly that decision makers will better recognise that adult learning has a positive contribution to make across the range of social policy outcomes through the stories of outstanding adult learners.
It is also designed as a major national and local celebration aimed at getting close to the public. Both one Hour a Day for Learning and Family Learning Week borrow from this tradition too. One Hour a Day for Learning is designed to encourage adults and children to take up a learning opportunity for one hour per day. Family Learning Week aims to reach families and encourage them to learn together.
Local Projects
Current members include public, voluntary, private and community agencies that work together to plan, provide and promote local community-based learning opportunities all year round.
The charity’s work programme sets out a series of critical themes for the development of local pilot projects identified by the Learner and Provider Forums as priority learning projects. These projects create opportunities for local participation.
The charity has made a range of appropriate applications to a variety of funders to support project and training development.
Retained funds are at the level as set out by the Board of Directors.
Principal Funding Sources
The principal funding sources for the charity are currently by way of financial support and grants from the Scottish Government, Local Authorities, and smaller charitable trusts and foundations.
The Board has examined the charity’s requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed nor invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure, currently around £32,000-£64,000.
The present level of reserves available to the charity, being unrestricted funds excluding fixed assets, are £543,449 as at 31 March 2024 (2023 - £730,985).
The charity plans continuing the activities outlined above in the forthcoming years as satisfactory funding arrangements are in place for key developments. Plans are also underway to establish a new Independent Adult Learning Commission, to create a complete story about adult learning in Scotland-working with key stakeholders to build positive relationships and share new ways of working. We also have plans to expand the entrepreneurial opportunities for adult learners and establish a learners’ cooperative.
During 23/24 charity has experienced some significant delays due to external conditions including one grant lost within Government processes. The outlook for 24-26 is more optimistic with the movement of funds from Lothian Pension Funds to specific reserves and fund projects.
The organisation is a charitable company limited by guarantee, incorporated on 14 May 2001 and registered as a charity in 2000. The company was established under a Memorandum of Association that established the objectives and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. The company’s objectives are to advance the education of adults in Scotland by promoting and creating learning opportunities, lifelong learning and equality of opportunity.
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:
M Allan |
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C Fairgrieve |
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E GIbbon |
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R Grant |
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M McAuley |
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J McHarg |
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L Mordi |
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J Sweeney | (Resigned 30 April 2023) |
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Company Secretary | T Waddell |
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Charity Number (Scotland) | SC031653 |
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Company Number | SC219097 |
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Registered Office | Acoura Building |
| Royal Highland Centre |
| Ingliston |
| Newbridge |
| EH28 8NB |
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Auditor | Thomson Cooper |
| 3 Castle Court |
| Carnegie Campus |
| Dunfermline |
| Fife |
| KY11 8PB |
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Bankers | Lloyds Banking Group PLC |
| Princes Exchange |
| 3 Earl Grey Street |
| Edinburgh |
| EH3 9BN |
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Solicitors | Lindsays WS |
| Caledonian Exchange |
| 19A Canning Street |
| Edinburgh |
| EH3 8HE |
The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are also known as members of the Board. Under the requirements of the Memorandum and Articles of Association the members of the Board are elected annually at the Annual General Meeting.
Due to the nature of the organisation the charity’s work focuses upon working with those adults and families whose experiences of initial education have been difficult. The Board seeks to ensure that the needs of this group are appropriately reflected through the diversity of the membership of the Board. To enhance the potential pool of membership, the charity has, through its extensive membership, sought to identify organisations and individuals who would be willing to become members of the Board and use their own experience to assist the charity.
The more traditional learning organisations are well represented on the Board and we have six places for learner members to ensure an even mix of learners and providers. In an effort to maintain this broad skill mix, members of the Board are requested to provide a list of their skills (and update it each year) and in the event of particular skills being lost due to retirements, individuals are approached to offer themselves for election to the Board.
Board Induction and Training
Most trustees are already familiar with the practical work of the charity, having been encouraged to work with the organisation prior to becoming a Board Member.
Additionally, new Members are invited and encouraged to attend a briefing session (of no more than an hour) to familiarise themselves with the charity and the context within which it operates. These sessions are led by the chair of the board and the executive director to cover:
The duties of Board members;
The main documents which set out the operational framework for the charity, including the Memorandum and Articles;
Resourcing and the current financial position as set out in the latest published Accounts;
The organisational plan and objectives.
A publication prepared by SCVO is distributed to all Board members together with the papers they receive directly from Companies House. This is distributed to all new Board Members along with the Memorandum and Articles and the latest financial statements.
Risk Management
The Board conducted a review of the major risks to which the charity is exposed in January 2023. A risk register has been established and is updated annually. Where appropriate, systems and procedures have been established to mitigate the risks the charity faces.
An earlier examination of the external risks to funding has led to the organization setting up a small social enterprise, which will support the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure the health and safety of staff, volunteers, clients and visitors to the centre. These procedures are reviewed annually to ensure that they continue to meet the needs of the charity.
Scotland’s Learning Partnership (SLP) has a Board of up to 12 members who meet three times per year and are responsible for the strategic direction and policy of the charity. At present the Board has 9 members from a variety of professional and personal backgrounds relevant to the work of the charity. The Company Secretary also sits on the Board but has no voting rights.
A scheme of delegation is in place and day-to-day responsibility for the provision of the services rest with the CEO along with the company Secretary. The CEO is responsible for ensuring that the charity delivers the services specified and that key performance indicators are met.
Related Parties
There have been no transactions with related parties during the year.
Directors
Directors, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the period and up to the date of this report, are set out on page 5.
Approved by the Directors and signed on their behalf by:
Tracy Waddell (Company Secretary)
I report on the financial statements of the charity for the year ended 31 March 2024, which are set out on pages 9 to 21.
The charity’s directors, who also act as trustees for the charitable activities of Scotland's Learning Partnership, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The directors consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.
In connection with my examination, no matter has come to my attention:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Scotland's Learning Partnership is a private company limited by guarantee incorporated in Scotland. The registered office is Acoura Building, Royal Highland Centre, Ingliston, Newbridge, EH28 8NB.
The charity is a company limited by guarantee and has no share capital.
The financial statements have been prepared in accordance with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees have considered a period of at least 12 months from the date of the approval of the financial statements. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives.
These are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Where income has related expenditure, the income and related expenditure is reported gross in the SOFA.
Donations are recognised once the charity has been notified and has unconditional entitlement of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
These are only recognised in income (with an equivalent amount in expenditure) where the benefit to the charity is reasonably quantifiable, measurable and material.
The value of volunteer help received is not included in the accounts.
Investment income is included in the accounts when receivable.
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.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Expenditure on raising funds comprise the costs associated with attracting voluntary income and fundraising trading costs.
Expenditure on charitable activities comprises the costs incurred by the charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.
Other expenditure relates to support costs not allocated to a particular activity.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
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:
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.
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).
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.
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.
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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The charity is exempt from corporation tax on its charitable activities.
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.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The charity participated in a defined benefit pension scheme and a stakeholder scheme. As disclosed in note 14, the charity exited the defined benefit pension scheme on 1 June 2023 which triggered a cessation valuation at that date.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
During the year it became apparent the balance on the restricted fund was incorrect with the fund having been spent in full in the prior year. The balance has therefore been transferred to unrestricted funds.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Pension reserve - the charity participates in a defined benefit pension scheme and the pension reserve reflects the equivalent value of the pension asset.
During the year, the CEO provided consultancy services amounting to £8,000 (2023 - £nil).
The charity had no material debt during the year.