The Trustees present their annual report and financial statements for the year ended 31 March 2025.
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).
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.
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.
We support MSYPs to become confident and resilient young people and develop the skills they need to influence change and reach their full potential.
SYP Sittings
Our 81st Sitting (SYP81) was held at St Modan’s High School in Stirling on the weekend of 22nd and 23rd June 2024. The event brought together 216 participants, including 125 MSYPs, 55 Support Workers, and 36 guests, many of whom were young people invited by our National Voluntary Organisation Partners. The weekend’s agenda was packed with meaningful activities, including members’ motions, campaign training, consultation workshops, and our Annual General Meeting, where we proudly announced our new Board. Support Workers followed a tailored programme that included our youth-led Anti-Racism training.
Our 82nd Sitting (SYP82) took place at the Scottish Parliament in Edinburgh on 1st and 2nd November 2024. This Sitting was preceded by a Parliamentary Reception in the Garden Lobby on the evening of 31 October, sponsored by Alison Johnstone MSP, Presiding Officer of the Scottish Parliament, celebrating 25 years of SYP. The Sitting welcomed 241 attendees, including 136 MSYPs, 71 Support Workers, and 23 guests. The reception was also attended by at least 15 MSPs, Scottish Government officials, and representatives from partner organisations, highlighting the strong connections between SYP and national decision-makers.
MSYP Induction and Training
The induction programme for the 2023–25 MSYP cohort began in February 2024. To ensure all MSYPs had the opportunity to complete their training, we offered additional live sessions. Between late May and early September, SYP staff delivered each of the four online training modules five times. Feedback from MSYPs was overwhelmingly positive. All participants reported understanding their roles and responsibilities, with 70% strongly agreeing. A majority also expressed confidence in understanding how SYP policy is made and how they can use it to create change. 87% strongly agreed that they understood the importance of political impartiality in their role.
One MSYP commented that the training “felt very thorough” and struck “a really good balance between information and activities.” In response to feedback, we launched an asynchronous version of the induction training in September 2024. This flexible option was evaluated as comprehensive, accessible, and inclusive, particularly for MSYPs with work or caring responsibilities.
Convener and Deputy Convener Leadership Development
To support the leadership development of our Conveners and Deputy Conveners (CDCs), we hosted a weekend residential training focused on core skills such as public speaking, teamwork, and leadership. The programme began with a consultation workshop and a session led by the Scottish Parliament’s PACT team, highlighting the unique partnership between SYP and the Scottish Parliament. On the second day, CDCs engaged in campaign planning, explored SYP’s policy structures, and discussed the qualities of effective leadership.
Two follow-up online sessions were held in April and July 2024. Following the by election of three new Conveners, we organised an additional online training day in August. This session focused on team building, facilitation skills, and interview techniques. Most CDCs reported significant growth in communication, confidence, and public speaking as a result of their training.
MSYP Engagement and Learning
To enhance learning and reflection, we moved the SYP & Me Learning Log to an online platform, allowing Support Workers to be automatically notified when MSYPs submit entries. So far, 29 logs have been submitted, referencing all 11 skills from the Youth Work Outcomes and Skills Framework.
We hosted two online MSYP meet-up events, attended by 45 MSYPs. These sessions provided a platform for MSYPs to share local work, contribute to our manifesto consultation, exchange ideas for engaging young people, and participate in a Q&A with the SYP Board. They also received updates on proposed changes to SYP’s events and elections programmes. Feedback from these events was encouraging: 82% of MSYPs rated their experience as good or very good, and 81% felt supported by both SYP and their local authority or voluntary organisation. Many MSYPs highlighted the value of connecting with peers and the opportunities to influence change as key aspects of their positive experience.
Support Worker Development
Recognising the vital role of Support Workers, we established a working group of Support Workers and SYP staff to co-develop a comprehensive Support Worker Development Framework. This group has already produced a detailed Support Worker Handbook, providing essential guidance and resources. They are also working on tailored training and building a peer support network to strengthen collaboration and shared learning among Support Workers
Young people who face inequality or barriers to participation are actively engaged in SYP.
Reaching Seldom-Heard Young People
In collaboration with Together Scotland, we contributed to The State of Children’s Rights Report 2024 by consulting nearly 50 young people involved in SYP’s Women’s Empowerment Programme, as well as young people from four of our National Voluntary Organisation (NVO) partners: Scouts Scotland, YMCA Scotland, Forces Children Scotland, and Carers Trust Scotland. We also ran a vibrant and interactive stall at the Carers Trust Scotland Young Carers Festival 2024, where 80 young carers participated in activities designed to inform our manifesto consultation.
Our partnership with Police Scotland has focused on amplifying the voices of care-experienced young people. Between August and September 2024, 114 young people from 27 local authorities responded to an online survey to inform Police Scotland’s next Corporate Parenting Plan. Focus groups were held in October to gather deeper insights.
This work culminated in the publication of a report in January 2025, which outlines the views and experiences of 120 care-experienced young people aged 12–25 and offers recommendations for future policy. The report is publicly available at https://tinyurl.com/SYPCEYP2024.
We also engaged over 100 young people in Shetland and Lockerbie through six focus groups as part of our SQA Advisory Group project. In another strand of our work, the Scottish Government-funded Learning for Sustainability project reached 220 young people aged 11–18 across urban, rural, and island areas, including Stornoway, Helensburgh, Moray, Angus, and Edinburgh, to explore their right to sustainable learning. Additionally, in February 2025, we partnered with Demos Helsinki to host a Horizon Scanning discussion day, contributing to the Scottish Government’s strategic foresight work. Fifteen young people aged 14–19 took part, including participants from SIMD Quintile 1 and remote or rural areas.
Anti-Racism and Women’s Empowerment
From February to June 2024, we delivered our Anti-Racism Development Programme, led by a working group of nine MSYPs of colour who named themselves the Anti-Racist Champions (ARC). These young leaders co-designed and facilitated anti-racism training sessions for SYP staff, Support Workers, and fellow MSYPs, drawing on resources from CEMVO Scotland and their own lived experiences. Feedback from participants and ARC members highlighted the programme as impactful, informative, and empowering.
Building on this work, we launched a monthly meeting space for MSYPs of colour in July 2024, modelled after our established Women’s Empowerment Programme (WEP). Each session is chaired by a different MSYP, who leads a discussion on a topic of their choice. This space has become a valuable platform for ethnic minority MSYPs to build facilitation skills, share experiences, and support one another. In December, the group met with an MSP to share their experiences. One participant described the meeting as “so inspirational,” expressing a desire for more spaces where young people can speak openly about issues that matter to them.
Through the Women’s Empowerment Programme, we partnered with the Young Women’s Movement (YWM) and the Scottish Parliament to deliver three events at the Festival of Politics. These sessions, planned and facilitated by young women from SYP and YWM, focused on consent, sexism in the workplace, and young women’s engagement in politics. At our Autumn 2024 Sitting, members of WEP and The Movement collaborated to create an Intersectionality stall, showcasing the breadth and impact of our inclusion work.
Our members influence, inform and contribute to policy making and practice to ensure young people’s voices are heard.
Engaging Young People Facing Barriers
Over the past year, we have significantly expanded our engagement with seldom-heard young people, particularly those from rural and island communities. By prioritising these groups in our project work, we have ensured their voices are not only included but central to shaping our agenda.
One of our key contributions was to The State of Children’s Rights Report 2024, developed in partnership with Together Scotland. As part of this work, we consulted nearly 50 young people from our Women’s Empowerment Programme and four National Voluntary Organisation (NVO) partners: Scouts Scotland, YMCA Scotland, Forces Children Scotland, and Carers Trust Scotland. We also ran a consultation stall at the Carers Trust Scotland Young Carers Festival, where 80 young carers took part in activities designed to inform our manifesto.
Our collaboration with Police Scotland focused on care-experienced young people. In August and September 2024, 114 young people from 27 local authorities responded to an online survey, followed by focus groups in October. The findings were published in January 2025 in a report featuring the views of 120 care-experienced young people aged 12–25, with recommendations for Police Scotland’s next Corporate Parenting Plan. The report is available at https://tinyurl.com/SYPCEYP2024.
Strengthening Voluntary Sector Partnerships
At our Autumn 2024 Sitting in the Scottish Parliament, we hosted an NVO Spotlight session where MSYPs from two voluntary organisations shared their experiences and the impact of their work. An exhibition space in the Garden Lobby allowed NVOs to showcase their work to MSYPs and Support Workers. Following this, we reviewed our NVO engagement strategy and established a regular meeting space for MSYPs representing voluntary organisations to connect, collaborate, and share ideas.
Embedding Rights-Based Practice
We are committed to raising awareness among young people about their rights and empowering them to participate in decisions that affect them. One of the four core MSYP induction training sessions focuses on ‘Rights and Meaningful Participation’. Feedback from this session showed that 96% of MSYPs understood what rights young people have, 98% understood the UNCRC, and 94% understood the concept of meaningful participation.
In September 2024, SYP’s Chair and CEO were invited to an international human rights conference in Taiwan, where Ellie Craig MSYP delivered a keynote speech on SYP’s model of democratic engagement and Scotland’s journey toward incorporating the UNCRC into law. Jamie Dunlop, SYP’s CEO, also engaged with youth workers supporting UNCRC implementation in Taiwan.
That same month, two MSYPs travelled to Belfast to participate in a Votes at 16 conference led by Politics in Action NI. They met with Professor Laura Lundy to discuss meaningful participation and shared their experiences of campaigning for UNCRC incorporation with peers from across the UK.
Our Anti-Racism Development Programme (ARDP) also integrates a strong rights-based focus. The third module of the training series explores the intersection of anti-racism and human rights, particularly the UNCRC. Following the training, 94% of participants felt confident using a human rights-based approach in their work, and 85% felt confident confronting racism when they saw it.
Amplifying Youth Voice Through Media and Digital Platforms
SYP’s communications strategy continues to evolve. Instagram remains our primary platform for engaging young people, reaching over 11,000 users with content on policy and participation, including our Executive Takeover and National Sittings. We’ve also expanded our stakeholder communications through a new newsletter and a growing LinkedIn presence, which is nearing 1,000 followers.
MSYPs have featured in a wide range of media—print, broadcast, and digital—on topics such as education, campaigns, the UNCRC, and youth rights. During our Strategy 2025–2030 consultation, 94.8% of MSYPs agreed or strongly agreed that SYP is a rights-based organisation. When asked what SYP does well, MSYPs highlighted our commitment to ensuring all young people’s voices are heard and empowering others to stand up for those who may not be able to.
Co-Design and Youth Leadership
All of SYP’s work is co-designed with young people. Feedback from working group members consistently shows that this approach builds confidence, increases awareness of rights, and empowers young people to participate in decision-making. One member of our Horizon Scanning project said, “Being a member of this working group was a really meaningful experience. Having the opportunity to shape and facilitate a session with the Scottish Government showed that young people’s voices were valued.”
We also recruited ten Young Rights Champions to co-develop content for The Right Way website (www.therightway.scot). This group met six times to take part in rights training and resource design. They created three new resources and delivered meaningful participation training to decision-makers, including a webinar for NHS Education for Scotland attended by 232 staff. One participant shared, “This was the first training thing for work I’ve enjoyed in a while.”
Empowering Young Women in Politics
Our Women’s Empowerment Programme continues to focus on increasing young women’s engagement in politics and decision-making. In March, five young women MSYPs attended the Commonwealth Women Parliamentarians British Islands and Mediterranean Regional Conference, where Olivia Brown MSYP spoke about young women’s rights and political engagement. We are also co-designing a Young Women’s Summit in partnership with the Scottish Parliament, the Young Women’s Movement, and Elect Her.
On Instagram, SYP reached nearly 18,000 users over the six-month period. Content during this time included an interview with the Cabinet Secretary for Education. We also increased impressions on LinkedIn by over 110% and added 375 new followers. LinkedIn and our bimonthly newsletter are our main methods for communicating with stakeholders. MSYPs provided a voice for young people in the media with 55 mentions over the period - including coverage of evidence at a Parliament committee, a feature on Cabinet Takeover and a Reporting Scotland report about the minimum wage:
https://tinyurl.com/CabSecInstagram
https://tinyurl.com/CommitteeTES
https://tinyurl.com/CabinetHerald
https://tinyurl.com/WageBBC
We are an efficient and effective youth-led organisation, responsive to our members, young people and other key stakeholders and are sustainably resourced.
Strengthening Leadership, Governance, and Inclusion
In line with recommendations from SYP’s Women’s Empowerment Group and Anti-Racism Group (The Movement), we introduced targeted support ahead of our 2024 Annual General Meeting (AGM) to encourage greater diversity in leadership. We held dedicated information sessions for young women, minority ethnic MSYPs, and MSYPs from our National Voluntary Organisations (NVOs). These sessions aimed to demystify the trustee role and build confidence among underrepresented groups.
Feedback from participants highlighted the value of these sessions. One ethnic minority MSYP shared, “This session was really needed: it made me more confident to actually go for the position as I was apprehensive beforehand.” Another MSYP from an NVO said, “This session was really useful in gaining more of an insight into the actual role and responsibilities of a trustee.” A young woman MSYP added, “Informative and exciting! I feel like I understand what it means to be on the Board much better now.”
As a result, twelve MSYPs stood for election to the Board at the AGM in June 2024. Of these, eight had served in the previous membership, and four were newly elected to the 2023–25 cohort. The election marked a historic milestone for SYP, with MSYPs electing the organisation’s first all-women Board. Among those elected, three were young women of colour, three had previously been involved in SYP’s inclusion programmes, and seven had held leadership roles as Conveners or Deputy Conveners. All had served as MSYPs in the previous term.
Reviewing Elections and Events
In October 2024, SYP convened a joint working group to review our elections and events programme. The group includes four local authority Youth Work Managers, SYP’s Chair and Vice Chair, the Chief Executive, Head of Participation and Programmes, and an External Advisor to the Board. Together, they developed a series of recommendations, which were shared with MSYPs, Support Workers, local authority partners, and NVO leaders for feedback ahead of the next Board meeting.
Conveners Group and Policy Review
In January 2025, we brought the Conveners Group together for an online training session. They participated in a consultation workshop on participation principles alongside SYP’s Young Rights Champions and reviewed lapsing policy to assess its continued relevance. This process ensures that SYP remains responsive to the views of young people and that our advocacy priorities reflect their current needs and concerns.
The Right Way
10 MSYPs were recruited as Young Rights Champions and met six times between June 2024 and March 2025 to participate in upskilling-training and resource development. The training included sessions on (1) understanding rights and the UNCRC; (2) Article 12 UNCRC and meaningful participation; and (3) incorporation of the UNCRC and creating a rights-based culture. In addition, the Champions also created new resources for The Right Way website, using evaluation and feedback on what is currently available to propose new and innovative creations that better support young people’s access of their rights.
Executive Takeover was held on 25 June 2024, in partnership with Scottish Government and the Children’s Parliament. Six MSYPs presented to Scottish Government’s most senior civil servants on the three national campaigns, and Ellie Craig MSYP, Chair of SYP, co-chaired the event alongside Permanent Secretary John-Paul Marks. The three campaigns are focused on investing in youth work, ending gender-based violence, and increasing mental health training and education; and were selected after MSYPs consulted with their constituents and voted on a shortlist of issues selected by SYP’s Conveners Group, primarily from the previous youth-led manifesto. The Manifesto was created in consultation with around 10,000 young people and MSYPs consulted over 4,000 young people before voting on the campaigns in March 2024.
Before Executive Takeover took place, the presenting MSYPs participated in a training day to up-skill them in public speaking and presentation, build their knowledge and confidence in talking about each campaign issue, and provide opportunity to work together to develop the Executive Takeover calls to action. As a group, they discussed each campaign topic and what young people across their constituencies had told them they want to see changed and then they broke away into their respective pairs to formalise these calls and decide what decision-makers could tangibly deliver. This was the first time SYP had hosted a training session like this ahead of Executive Takeover, and MSYPs reported back positively about the experience and how it helped them feel more prepared and self-assured overall. Looking forward, the training will dedicate more time for MSYPs to practice the discussion-groups element of Executive Takeover so that they feel more confident in discussing the topics 1-2-1 with decision makers.
Cabinet Takeover was held on 19 November 2024, in partnership with Scottish Government and the Children’s Parliament. Six MSYPs presented to the First Minister and Cabinet Ministers on the three national campaigns, and SYP’s Chair Co-Chaired the event alongside First Minister John Swinney.
Similar to Executive Takeover, a pre-event training day took place to help prepare and upskill MSYPs ahead of Cabinet Takeover. At this training day, the MSYPs practiced public speaking, developed their knowledge on each of the three campaign topics and worked together to formulate the calls to action. For Cabinet Takeover, MSYPs were encouraged to adopt more of a ‘blue-sky thinking’ approach to the calls to action, considering the longer-term impacts and big picture of decision-making. SYP built on the feedback from the Executive training day and overall received positive feedback from all those who attended. Looking forward, this training day would be part of a longer-process to upskill and develop MSYPs – ultimately ending in a residential event the night before the Takeover so MSYPs have more opportunity to practice their speeches together and also to meet with Members of Children’s Parliament.
Between September 2024 and March 2025, a group of senior leaders from across Scottish public services embarked on a journey—not just of learning, but of transformation. They were part of The Right Way mentoring programme, a unique initiative designed to challenge and inspire how decision-makers engage with young people.
Eight influential figures, including directors and chief executives from Education Scotland, Population Health, Social Justice, and Net Zero, stepped into the role of mentees. They weren’t there to lead, but to listen—to young mentors from the Scottish Youth Parliament. These sessions weren’t just meetings; they were moments of pause and reflection. One participant described it as “thought-provoking,” another said it helped them “stop and think” about what genuine youth participation really looks like.
Together, they explored the difference between meaningful and tokenistic involvement, and what it truly means to embed UNCRC Article 12—the right of young people to be heard—into the heart of policymaking. They discussed how to meet young people where they are, especially in digital spaces, and how to innovate beyond traditional consultation methods.
The mentoring took place over four rounds, blending in-person and hybrid formats to ensure accessibility for both the mentors and mentees. And the impact? It didn’t stop at the end of the sessions. Three mentees were so inspired that they’ve already nominated colleagues to join the next phase—spreading the ripple effect of this powerful experience. Since June 2024, there has been a steady stream of visitors to therightway.scot website. Below sets out the statistics on visitors and engagement for each quarter.
Period | Site visits | Unique visitors | Page views |
June – September 2024 | 4.3k | 4.2k | 1.8k |
October – December 2024 | 3.7k | 3.6k | 1.7k |
January – March 2025 | 3.3k | 3.2k | 1.6k |
The total incoming resources for the year to 31 March 2025 were £546,577 (2024: £587,797) and the total outgoing resources were £559,153 (2024: £618,781) resulting in a deficit of £12,576 (2024: £30,984). At the year end the unrestricted funds balance was £147,767, including designated funds of £20,000 (2024: £154,611) and the restricted funds balance carried forward was £50,954 (2024: £56,686). 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.
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.
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:
Trustees | Ellie Craig MSYP (Current Chair) | (appointed as Chair 22 June 2024) |
| Olivia Brown MSYP (Current Vice Chair) |
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| Mollie McGoran MSYP | (resigned 22 June 2024) |
| Emma Prach | (resigned 22 June 2024) |
| Cristanos Ike | (resigned 22 June 2024) |
| Marcus Flucker | (resigned 22 June 2024) |
| Beau Johnston MSYP |
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| Tamsin Gold | (appointed 20 June 2024) |
| Alannah Isobel Logue | (appointed 22 June 2024) |
| Maya Christina Jane McCrae | (appointed 23 June 2024) |
| Daniela Onyewuenyi | (appointed 22 June 2024) |
| Shafa Ali Waqas Abigail Wright | (appointed 22 June 2024) (resigned 22 June 2024) |
Secretary |
J Dunlop |
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Charity Number (Scotland) | SC032662 |
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Company Number | SC227548 |
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Solicitors | Brodies LLP 110 Queen Street Glasgow G1 3BX |
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Bankers | Bank of Scotland 38 St Andrew Square Edinburgh EH2 2YR |
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Auditor | Thomson Cooper 22 Stafford Street Edinburgh EH3 8PJ |
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Registered Office | Norton Park Unit 14 57 Albion Road Edinburgh EH7 5QY |
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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.
Board Structures and Governance
Following the AGM, the newly elected Board introduced a revised committee structure to replace individual portfolios. This change was designed to clarify the role of Trustees and ensure collective responsibility across key areas of SYP’s work. The new structure includes three committees:
Participation, Programmes and Projects Committee
Policy, Public Affairs and Communications Committee
Finance and Risk Committee
To support the wellbeing and safety of young people at our events, we developed and implemented a sector-leading Trips, Residentials, and Events Policy and Procedure. This policy aligns with the Scottish Government’s Going Out There guidance and is integrated with our Child Protection, Wellbeing, and Adult Protection policies.
All SYP staff have recently completed Mental Health First Aid training, equipping them to better support the evolving needs of MSYPs. Additionally, the Board has reviewed and approved an updated Children’s Rights and Wellbeing Impact Assessment, which we plan to publish on our website.
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.
Monitoring, Evaluation, and Continuous Improvement
To ensure effective governance and development, we conducted a baseline survey with all Board members at the start of their term to assess their skills and experiences. The results informed our Board induction programme and ongoing training. We also gathered case studies from two Board members who had previously participated in SYP’s inclusion programmes, as well as from the current SYP Chair, who progressed through various leadership roles within the organisation. These stories illustrate the impact of SYP’s leadership pathways and inclusive approach.
Feedback from previous AGMs, Sittings, and inclusion initiatives has been used to shape future activities. The Board continues to receive regular updates, including Management Accounts and the SYP Risk Register, at bi-monthly meetings. Internal policies—such as our guidance on trips and residentials, smoking and vaping, and drugs and alcohol—have also been reviewed to ensure alignment with current Scottish Government guidance and staff confidence in implementation.
All the trustees give their time freely and no trustee remuneration was paid in the year. Details of trustee expenses are disclosed in Note 9 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.
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;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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.
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.
The trustees' report was approved by the Board of Trustees.
Opinion
We have audited the financial statements of Scottish Youth Parliament (the ‘charity’) for the year ended 31 March 2025 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:
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.
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.
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.
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.
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.
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.
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.
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.
Investments
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Investments
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Scottish Youth Parliament is a private company limited by guarantee incorporated in Scotland. The registered office is Norton Park Unit 14, 57 Albion Road, Edinburgh, EH7 5QY.
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 £.
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 or grantors 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.
Donations and Grants
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, except as follows:
When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met.
When donors specify that donations and grants, including capital grants, are for specific restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources as restricted funds when receivable.
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.
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 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
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.
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.
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.
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.
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.
Grants received
Grants received
Sittings
Consultations, recharged income and other income
Investments
Consultation Education & Representation
Consultation Education & Representation
Youth engagement
Printing and design
Sittings
Bad debts
Other staff costs
Office costs
General expenses
Financial costs
Depreciation
Building costs
Governance costs includes payments to the auditors of £8,266 (2024- £6,261) for audit fees.
The average monthly number of employees during the year was:
The charity was liable for contributions to employees’ personal pension plans totalling £14,243 (2024: £13,369) 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 Officer, Head of Policy and Public Affairs and Head of Participation and Programmes. The total employee benefits of the key management personnel of the charity were £162,867 (2024: £172,142).
No members of the board of trustees received remuneration during the year (2024 : Nil). Travel and subsistence re-imbursements amounting to £554 were paid in respect of eight trustees (2024: £1,165), including payments made direct to third parties.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
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.
Outgoing resources
Outgoing resources
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.
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.
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.
PS Care Experienced YP - The Scottish Youth Parliament have been working with Police Scotland over the last 6 months to set out key recommendations for Police Scotland’s 2024-2027 Corporate Parenting Plan. Over the last year the Scottish Youth Parliament have been engaging with Care Experienced Young People gathering their views and experiences with Police Scotland and through a national survey and focus groups. From this engagement key recommendations for Police Scotland’s Corporate Parenting Plan were formed and Care Experienced Young People ranked their priority.
Horizon Project - In November 2024, the Scottish Government ran a series of multi sector Horizon Scanning Workshops as part of their Horizon Scanning Project. The aim of this project was to identify key trends, risks and opportunities for Scotland over a 10-20 year horizon. SYP facilitated young peoples engagement in this project.
NSPCC - The Scottish Youth Parliament (SYP) is currently carrying out a youth-led project, running from December 2024 until March 2026 with the goal of amplifying young people’s views and experiences to improve child safety online in Scotland. This project is being run in partnership with the NSPCC, who is also working with their online safety participation group – Voice of Online Youth – and partner organisations in Wales and Northern Ireland to help foster nation-specific impact across the UK.
Designated funds are made up as follows:
Incoming resources
Outgoing resources
Transfers
Gains and losses
Incoming resources
Outgoing resources
Transfers
Gains and losses
Dilapidation Reserve
During the year, the Board agreed to designate £15,000 for Office Dilapidations as they are currently awaiting for a settlement agreement for their previous lease.
Capital Reserve
The Board agreed to designate £5,000 for the purchase of new laptops.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
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 £nil (2024: £15,000) from YouthLink Scotland for an anti-racism development programme. The charity also paid £191 (2024: £110) 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 (2024: £nil).
Furthermore, Ellie Craig is a Trustee of Young Scot Enterprise, however, no transactions occurred during the year (2024: £19,840). There were no balances due to or from Young Scot Enterprise at the year end (2024: £nil).
The charity had no material debt during the year.