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Registered number: SC129889
Charity number: SC017886
(A company limited by guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
CONTENTS
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present this annual report together with the audited financial statements for the year 1 April 2024 to 31 March 2025. The annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the annual report and the financial statements of the company comply with the current statutory requirements, the requirements of the company’s governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Since the charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013 is not required.
Objectives and activities
a. Policies and objectives
The purposes of the charity are:
The Scottish Library and Information Council (SLIC) is the independent advisory body to the Scottish Government on library and information services.SLIC provides leadership, focus and support to its membership which includes public library services, libraries in schools, colleges, universities, and a broad range of specialist information services. At the heart of the key objectives SLIC: • Provides leadership to library and information services and facilitates the co-ordination of these services. •Promotes understanding of the contribution library and information services make to the life of the nation. • Monitors standards of provision and advocates for the development required to continuing vitality. • Advises the Scottish Government on library and information service matters. • Undertakes research and provides information, education, and advice to its members. • Facilitates joint working with key partners. • Supports innovation and development in Scottish library and information services by awarding grants.
b. Activities undertaken to achieve objectives
As an organisation, SLIC has continued to practise a hybrid working model and continues to implement SMARTer working processes. SLIC continues to collaborate with partner organisations and collaborative workstreams are central to many of our deliverables. Key projects which enabled SLIC to achieve objectives include the expansion to eleven Lend and Mend Hubs including lending collections, establishing, and collecting data sets for public libraries and the delivery of Inclusive communication in Libraries project.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Objectives and activities (continued)
c. Main activities undertaken to further the Company's purposes for the public benefit
ADVOCACY
Challenge Poverty Week SLIC wrote to all MSPs as part of Challenge Poverty Week in October 2024. It gives an opportunity highlight the injustice of poverty in Scotland and show that collective action based on justice and compassion can create solutions - shining a light on several cost-of-Living support projects which are being delivered through libraries such as the Warm and Welcoming Initiatives, free activities for families, employment and skills support, seed libraries and repair cafes. This also allowed SLIC to highlight how sustained funding for library initiatives can combat cost-of-living challenges and improve social cohesion. 2025/26 Budget setting process As part of the Local Government 2024/25 Budget setting process, SLIC wrote to the leaders of all thirty-two local authorities to ensure public library and school library interests remained at the forefront of discussions. Meetings took place with Clackmannanshire Council. SLIC also contributed to service redesign consultations for 2025/26 with Edinburgh, LiveBorders, OnFife and LiveArgyll ensuring that they are fully committed to their library services in recognition of vital part they play within the community. NLS Centenary programme Along with partners SLIC supported the development of Love Libraries toolkit for wider library sector providing a landing page within the SLIC website to host the Love Libraries toolkit and actively promoting campaign on SM channels. National Strategies SLIC supported the Implementation Group for FORWARD: Scotland’s Public Library Strategy 2021-25. Councillor Maureen Chalmers, COSLA spokesperson for Community Wellbeing, and Councillor Amy McNeese-Meechan Co-chair the Implementation Group. The Implementation Group comprises a mix of service representatives and public library stakeholders. The Implementation Group met twice online during 2024/25. SLIC continued to support the implementation of Vibrant Libraries, Thriving Schools: A National Strategy for School Libraries in Scotland 2018-2023 by playing an active part in the Scottish Government Implementation Group. SLIC supported the school library community through its online group on Basecamp and the Education Scotland professional learning community. SLIC worked with Digital Health Scotland, NHS, and THE ALLIANCE to take forward the action plan for A Collective Force for Health and Wellbeing. A number of pathfinder projects have been delivered in partnership with the third sector such as Diabetes UK -establishing Diabetes Information Hubs in forty-seven sites across five local authorities and Alzheimer’s Scotland creating Dementia Information Hubs in 120 sites across eleven local authorities. SLIC played an active part in Digital Inclusion Alliance. The significant role which public libraries play to support digital access and tackle data poverty has been acknowledged at a national level. SLIC has also been active in a range of national working groups which have taken place across 2024/25 to deliver on the outcomes of the Culture Values summit which SLIC chaired in May 2024. This forms the action plan for the national Culture Strategy which was published in December 2023.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Objectives and activities (continued)
Ministerial Engagement
On 22nd May 2024, Ms Jenny Gilruth MSP, Cabinet Secretary for Education and Skills visited Leith Primary School in Glasgow to announce the opening of the School Library Improvement Fund (SLIF). On 10th October 2024, Mr. Angus Robertson MSP, Cabinet Secretary for Constitution, External Affairs and Culture, visited to Denny Library as part of Challenge Poverty week. An online meeting with the Cabinet Secretary for Constitution, External Affairs and Culture, the Chair of the SLIC Board and CEO took place on 31st October 2024 and focused on SLIC and its wider work. 2nd December 2024 The First Minister, Mr. John Swinney visited Edinburgh Central Library for Makar announcement - This has led to the new Makar Pàdraig MacAoidh working closely with Edinburgh Libraries supporting the EDGE conference and Western Isles with their Gaelic Language Literary Symposium. 3rd March 2025 - Boroughmuir High School, Edinburgh, The First minister Mr. John Swinney attended Boroughmuir High School on 3rd March 2025 to meet the children involved in the “Library is for Everyone” and “Back to basics- Information Literacy” SLIF projects. The First Minister also used the occasion to celebrate World book Day and to highlight the importance of project funding to support progressive library service delivery. Conferences SLIC presented at “Digifest 24” Smart Communities 10th December- progress with the Collective Force for Action and digital inclusion work with the libraries. SLIC presented Phase 2 Collective Force Webinar - Digital Health Inclusion on 12th December 2024. SLIC presented at the annual YLG conference on 24th September 2024 on the groundbreaking work which had been taking place through the rollout of Scotland’s first reading moment “Keep the Heid and Read” . SLIC presented on the dashboard on Public Library Data Framework to Culture Leisure UK and four nations partners this fiscal year. Member Events The SLIC Annual Showcase took place in November 2024 at The Royal Society of Edinburgh. Members from all sectors attended the event which focussed on SLIC funded projects which had taken place over the last year. National Mobile Libraries Day The sixth National Mobile Libraries Day took place in November 2024 as part of Book Week Scotland. SLIC published an update on the 2018 Libraries on the Move report “Mobile Libraries in Scotland 2024” and an updated communications toolkit to support Mobile Libraries Day November 2024, focus was on stories of unsung heroes, mobile drivers. Newsletter Due to a website refresh, SLIC distributed its newsletter once last year to 572 subscribers. Membership Survey SLIC conducted its annual membership survey in January 2025. As with previous years, the organisation received positive feedback from the membership on the support, information, accessibility, and representation provided by SLIC.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Objectives and activities (continued)
Media Activity
Throughout the year there was a wide range of media engagement. National and local newspapers covered the successful applications from the Public Library Improvement Fund, the School Library Improvement Fund and the Innovation and Development Fund. BBC Scotland through The Big Scottish Book Club, worked closely with SLIC to ensure public libraries provided free access to the books featured on the programme. Several thought pieces by the CEO were publiched in The Herald and The Scotsman, relating to public libraries. STANDARDS Public Libraries SLIC commissioned the Robert Gordon University to deliver peer assessor training on How Good is our Public Library Service? SLIC commissioned NOMAD to work with services on creating an Inclusive Communication toolkit. Internal Standards Cyber Essentials accreditation, a government backed scheme to ensure that organisations are protected from cyber-attacks, was retained. Accreditation as a Living Wage Employer was also re-confirmed for the organisation in 2024-2025. RESEARCH Public Libraries The 2022/23 Public Library Improvement Fund (PLIF) projects were evaluated. In line with previous evaluation exercises of PLIF, it demonstrated that small sums of project funding are extremely impactful to the sector. The impact of the projects on mental health and wellbeing, digital inclusion, and sustainable development has been particularly noteworthy. These initiatives have not only enhanced the services offered by libraries but have also reinforced the role of libraries as crucial community hubs that support lifelong learning, social cohesion, and digital literacy. The projects have also shown how libraries can effectively bridge gaps in service provision, especially in rural and remote areas, by adapting their offerings to meet local needs. School Libraries SLIC commissioned an evaluation of the 2022/23 School Library Improvement Fund (SLIF) projects. Staff praised the ease of the application process, the projects have maintained a strong focus on diversity, racial equality, and empathy, which has led to an increased awareness and understanding of these crucial issues within the school environment. The projects funded through SLIF have not only enhanced discussions around diversity and racial equality but have also fostered an environment where these topics are more deeply embedded in the curriculum and school culture. The influence of these projects has extended beyond individual schools, impacting partner organisations and local authority areas as well. SLIC undertook the annual survey of school libraries in Spring 2024. This survey now enables comparative data to be mapped across the implementation of the National School Library Strategy.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Objectives and activities (continued)
Evaluation Lend and Mend Phase 1
The evaluation of the Lend and Mend Hub pilot is complete, and an executive summary made available spring 2025 - 295 workshops attracting 1839 participants in year 1. Thirty partner organisations engaged across the network of hubs and twenty staff upskilled to use sewing/ embroidery machines and overlockers. INNOVATION Digital Training Platform for Public Library Staff SLIC continues to develop and promote the Public Library Digital Training Platform. Over 1168 staff from all thirty-two local authorities are now registered and using the platform. The Digital Champions Network played an active part in the continued development of the platform. There are currently twenty-five online courses available with seven in development for rollout in 2025. Community Planning Dashboard SLIC enabled the Community Planning Dashboard to be accessed from its website. The platform was developed by EKOS for public libraries to use to inform community plans. Through using a range of open data sets libraries are now able, at the stroke of a button, to obtain demographic information about the communities in which they are based as well as map their own data across the platform to demonstrate reach and identify gaps. The platform has been praised not only within the library community in Scotland, but other countries now see it as a model for the way forward. SLIC has further developed the platform to include public library service data, and the Scottish Government are using this data set as its data bank. SLIC has now a complete set of data for 2022/23 and for 23/24. The data has been uploaded to a secure section of the Community Planning Dashboard. SLIC have convened a working group for 25-26 within APLS to review baseline data. Leadership Development Training SLIC commissioned the Social Enterprise Academy to develop a bespoke leadership course for emerging public library leaders. Five cohorts, over sixty members of public library staff have accessed the ILM Level 5 course in Leadership. SLIC also launched ‘Managing Change’ training courses via our partner Social Enterprise Academy in 2024/25. Future Advocacy also delivered two workshops with heads of service. SLIC received positive feedback from the trainers and attendees about course delivery for 24/25. Lend and Mend Hubs In 24-25 Lend and Mend hubs expanded to eleven. The Lend and Mend Hubs build on the aspirations of FORWARD: Scotland’s Public Library Strategy 2021-2025 to ensure that libraries not only deliver against the 2030 United Nations Sustainable Development Goals (SDGs) but also ensure that public libraries are a sustainable space within the community to engage with, learn about and collaborate about the climate emergency. The Hubs have proved to be popular with the community and many of the programmes are community led.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Objectives and activities (continued)
Every Child a Library Member (ECALM)
The Programme for Government initiative – Every Child a Library Member (ECALM) was rebranded and dedicated website introduced www.everychild.scot in February 2023. Work continues the promotion and delivery of Every Child a Library Member (ECALM) which is supported by a detailed web resource, a network of thirty-two champions, a baseline data set and strengthened partnerships with registration services all developing over the lifespan of the strategy. SLICs data has shown an overall increase of 13% in 0–15-year registrations . SLIC is in conversation with Parent Club for further promotion and delivery. PARTNERSHIP SLIC continued to work in partnership with national library advocacy bodies across the UK and beyond such as Libraries Connected, Libraries Wales, Libraries NI and LGMA in Dublin. SLIC continued to be an active member of NAPLE (National Authorities of Public Libraries in Europe) and EBLIDA (European Bureau for Library and Information Development Agencies) contributing to EBLIDA Strategy 2025-28. One of SLIC’s strongest partnerships is A Collective Force for Health and Wellbeing. This is a partnership with the NHS, Digital Health Scotland, The Alliance and many more health agencies which looks to bring self-management and realistic medicine alive in communities through libraries. Staff training and pathfinder projects have seen a strong partnership work ethos at a local level between librarians in the NHS and the public library staff. Growth by stealth has developed a strong information and support network at a local level for members of the public with a range of health conditions. While initiatives play well to preventative spending, they also empower communities to access trusted information in a safe space which is a non-clinical environment. Collective Force has positioned libraries to play a key role in delivering top health and care policy priorities. In February 2024, Collective Force Leads in HIS, SLIC and the ALLIANCE opened a conversation with Scottish Government policy leads in the Preventative and Proactive Care programme, Digital Inclusion team, Primary Care, and the Care and Wellbeing Portfolio around the library contribution to these policy priorities. An initial positive practical outcome from this engagement has been agreement with the Preventative and Proactive Care team to involve public libraries in community engagement around the new digital resources being developed for the Waiting Well initiative – supporting people’s health and wellbeing needs while they are on waiting lists for outpatient appointments or inpatient procedures. Collective Force has also strengthened the recognition of the role of libraries in contributing to the Realistic Medicine and Value-Based Health and Care goal of empowering people to become active partners in their care. Libraries are active participants in the piloting of the new Realistic Medicine app for Citizens – “Being a partner in my care” – and have a strong position within the communication and engagement plan for this app. The Information for Wellbeing course offers library and third sector staff access to equip learners with the skills they need to make libraries the "go to" physical and virtual space for their communities to access health and wellbeing information, health literacy and bibliotherapy support. It continues to be popular. SLIC continued to engage with Culture Partners in Scotland to ensure that libraries, the public library strategy, and the wider community remained at the forefront of people’s thinking. Organisations such as Scottish Book Trust, Community Leisure UK, Publishing Scotland, Museums, Galleries Scotland, Scottish Archives Council and Creative Carbon Scotland (now Culture for Climate Scotland) were all in regular communication and where opportunities arose joint working took place. SLIC continues to collaborate with the Scottish Government on a number of public information campaigns. During 2024/25, initiatives included Autism Acceptance Week, Climate Week, Mind-to-Mind Mental Health, and the Fitness to Drive campaign. SLIC worked in partnership with the European Cultural Foundation on the Library Challenge. Falkirk Libraries were awarded funding through the Challenge to further develop community engagement – this was showcased in OBA, Amsterdam in September 2025. The Digichamps Network The Digichamps Network went from strength to strength over the course of the year. It increased the diet of
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Objectives and activities (continued)
meetings and focussed on raising digital engagement through working with a range of partners and initiatives. A particular focus for the group was the emerging impact of AI and libraries.
Book Week Scotland SLIC played an active part to support and promote Book Week Scotland which is co-ordinated by Scottish Book Trust. This included a grant of £27, 000 covering thirty-one local authorities to support projects which took place during the week. 395 events took place in libraries across Scotland and 12, 254 people attended these events as part of the Book Week Scotland in libraries programme, this was also supplemented by an additional 391 Bookbug sessions with an audience of 6114. SLIC also supported National Mobile Libraries Day which took place during Book Week Scotland. FUNDING The Public Library Improvement Fund (PLIF). The focus of the 2024/25 round of PLIF funding was Gaelic and Scots language and new Scots languages, Digital Inclusion and Sustainability. Grants to the total of £209, 910 were awarded to thirteen projects across Scotland. School Library Improvement Fund (SLIF) Grants to the total of £151,233 were awarded to seventeen projects. As with previous years projects that encouraged racial equality and anti-racism, as well as improved access to mental health and wellbeing resources, featured in the successful bids. Innovation and Development Fund (IDF) Six libraries and information centres across Scotland have been awarded a share of £34,000 to support a series of pioneering projects during 2025, Now in its 13th year, the fund has supported the development of new resources, inspired original research and enhanced staff training – and this year turns its focus to innovative projects including an AI toolkit for staff training, a chill out space for students and a podcast studio for a rural part of Scotland. CGI funding SLIC received one year funding of £85,162.90 from CGI for Glasgow Life to conduct a Digital Skills for Employment project. SQA accredited qualifications were offered as a flexible online course with additional support (laptop lending and free connectivity where required) and drop-in sessions supported by digital tutors in three community libraries located in the bottom 20% SIMD areas across the city. The City of Glasgow has a higher-than-average number of residents who suffer from data poverty, digital exclusion and worklessness. Bursaries During the year, SLIC provided bursaries for ten librarians to attend the CILIPS Annual Conference in Dundee three bursaries for the YLG conference and three bursaries for the EDGE conference. Funding e-Newsletter The funding newsletter continued to be updated and circulated every two months. It provided information on a wide range of sources of financial support for the library community.
Achievements and performance
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Achievements and performance (continued)
a. Key performance indicator
SLIC received funding to continue to support the implementation of Forward: Scotland's Public Library Strategy 2021-2025 to support national activity to promote, evaluate or conduct research into public libraries. This includes the delivery of One Card and Every Child a Library Member. They also received funding to support national activity to promote, evaluate or carry out research into school libraries. Funding included:
Public Library Improvement Fund - £450,000 School Library Improvement Fund - £200,000 The Scottish Government maintained the core grant at £215,000 and the Public Library Improvement Fund in recognition of the work being delivered through the implementation of Forward: Scotland's Public Library Strategy 2021-2025.
b. Review of activities
A full review of the charitable company’s activities is provided above.
c. Factors relevant to achieve objectives
SLIC is the independent advisory body to the Scottish Government on library and information related matters. SLIC’s funding is dependent on a core grant from the Scottish Government and membership subscriptions. SLIC’s positive relationship with the Scottish Government and the membership is essential to enable the library community in Scotland to prosper.
d. Investment policy and performance
The Trustees manage the budget of the charity to deliver the key priorities of the charity.
All investments are carried at their fair value. Investment in equities and fixed interest securities are all traded in quoted public markets. Holdings in common investment funds, unit trusts and open-ended investment companies are at the bid price. The basis of fair value for quoted investments is equivalent to the market value, using the bid price. Asset sales and purchases are recognised at the date of trade at cost (that is their transaction value). SLIC manages these investment risks by retaining expert advisors and operating an investment policy that provides for a high degree of diversification of holdings within investment asset classes that are quoted on recognised stock exchanges. The Scottish Library and Information Council does not make use of derivatives and similar complex financial instruments as it takes the view that investments are held for their longer-term yield total return and historic studies of quoted financial instruments have shown that volatility in any particular 5-year period will normally be corrected. There are Investment/Ethical Restrictions in place, in addition to those outlined in the Investment Standard Terms of Business. Avoid direct investments in tobacco, armaments and gambling. No investment in any one entity (excluding UK Government Securities) may exceed 5% of the portfolio at the time of investment. No investment should exceed 10% of the portfolio value at any time. The Trustees recognise the climate change challenge, with a particular emphasis on fossil fuel production. Investment managers should ensure any investment in the Oil and Gas sector be limited to those firms which can demonstrate their commitment to evolve and influence the transition to a low carbon/renewable energy environment.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Financial review
a. Going concern
b. Principal funding
c. Reserves policy
The Trustees are of the view that the charity's aim is to hold sufficient unrestricted reserves in the event that there was a reduction or end to core grant funding. The Trustees aim to maintain the level of the unrestricted reserves at £250,000.
SLIC's total reserves at 31 March 2025 amount to £1,175,873 (2024 - £1,198,400), of which £538,863 (2024 - £510,476) is restricted. The unrestricted funds (excluding pension reserve) amount to £637,010 (2024 - £687,964) and the defined benefit pension scheme is no longer a net liability. The defined benefit pension asset is not recognised on the balance sheet (2024: no asset recognised). Free reserves are £631,686 (2024 - £684,990) which is represented by the unrestricted funds net of tangible fixed assets and any pension deficit. Although this is in excess of the £250,000 target, this figure is subject to a significant fluctation due to actuarial movement on the pension reserve and the trustees do not consider this amount excessive.
d. Material investments policy
Structure, governance and management
a. Constitution
The company, which is a recognised charity in Scotland, is registered as a charitable company limited by guarantee and was set up by a Memorandum and Articles of Association which were updated and adopted at the AGM in November 2020 and has the registered charity number SC017886.
The principal objective of the charity is to provide independent advice to the Scottish Government on library and information services.
b. Review of activities
c. Investment policies and performance
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Structure, governance and management (continued)
d. Policies adopted for the induction and training of Trustees
In addition to this, the Board attend an Away Day once a year to reflect on the running of the organisation and plan for the future.
e. Pay policy for key management personnel
Details of Trustees expenses are disclosed in note 12 to the accounts. The pay of staff is reviewed annually and, if approved by the Trustees, increased in accordance with the public sector pay award.
f. Organisational structure and decision making
Board nominations and a Staffing and Remuneration which meet as required. The Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Chief Executive has delegated authority within the terms of the scheme of delegation approved by the trustees for the operational matters including finance, employment, and member liaison.
g. Risk management
The Trustees have assessed the major risks to which the charity is exposed, those relating to the operations and finances of the charity and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Regular meetings are held with the Treasurer, Chief Executive, and company accountants. Quarterly budget monitoring statements are provided and circulated to the Board with a commentary prepared by the Treasurer. The Board meets on a regular basis, and the financial report is a standing item on the agenda. The Treasurer provides a report and there is the opportunity for Board members to ask questions, make comments and seek further information from the Chief Executive. A risk register is maintained by the organisation and is also a standing item on the Board agenda. The trustees can assess any risks to which the organisation is exposed as part of this process.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Structure, governance and management (continued)
h. Trustees' indemnities
In accordance with governance arrangements, the Trustees have obtained Directors' and Officers' (D&O) liability insurance to protect the Trustees against claims arising from their roles and responsibilities. This insurance covers legal costs and damages resulting from alleged wrongful acts or breaches of duty in their capacity as Trustees.
The policy remains in force at the date of this report.
Plans for future periods
SLIC will work with the Scottish Government and the membership to address the impact of the cost-of-living crisis. SLIC will recruit new Board members in line with the Memorandum and Articles of Association of the organisation. SLIC will review the Memorandum and Articles of Association of the organisation in 2025. SLIC will implement the strategic actions for the final year of the Public Library Strategy. SLIC will refresh the Public Library Strategy for 2026 in 2025. SLIC will continue to work with the Scottish Government’s Education and Education Scotland to ensure that School Library standards are adopted. SLIC will continue to work in partnership with the Scottish Government’s Culture, Digital and Education teams to maximise opportunities for library development and ensure that libraries deliver the best for the users. SLIC will continue to work with The Alliance and NHS to deliver A Collective Force for Health and wellbeing. SLIC will continue to distribute funds such as PLIF, SLIF and IDF to the library sector.
Funds held as custodian
SLIC holds no funds as a Custodian.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
Statement of Trustees' responsibilities
Disclosure of information to auditors
Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:
∙so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and
∙that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information.
Auditors
The auditors, Sumer Auditco Limited, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.
Approved by order of the members of the board of Trustees on
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SCOTTISH LIBRARY AND INFORMATION COUNCIL
We have audited the financial statements of Scottish Library and Information Council (the 'charitable company') for the year ended
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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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 charitable company'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.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SCOTTISH LIBRARY AND INFORMATION COUNCIL (CONTINUED)
The other information comprises the information included in the Annual report other than the financial statements and our Auditors' 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, except to the extent otherwise explicitly stated in our report, 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.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.
∙the Trustees' report has been prepared in accordance with applicable legal requirements.
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
∙adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
∙the financial statements are not in agreement with the accounting records and returns; or
∙certain disclosures of Trustees' remuneration specified by law are not made; or
∙we have not received all the information and explanations we require for our audit; or
∙the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a Strategic report.
As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes 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.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SCOTTISH LIBRARY AND INFORMATION COUNCIL (CONTINUED)
We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 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 Auditors' 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.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example forgery or intentional misrepresentations, or through collusion. We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, enquiries with management and enquiries of legal counsel. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not indentify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SCOTTISH LIBRARY AND INFORMATION COUNCIL (CONTINUED)
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company'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 charitable company's members and Trustees those matters we are required to state to them in an Auditors' 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 charitable company, its members, as a body, and its trustees, as a body for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
14 City Quay
Dundee
DD1 3JA
Sumer Auditco Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Page 19
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
REGISTERED NUMBER: SC129889
BALANCE SHEET
AS AT 31 MARCH 2025
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
REGISTERED NUMBER: SC129889
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
The financial statements were approved and authorised for issue by the Trustees on
Page 21
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
Page 22
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
The company operates from its registered office at Suite 4/3, Turnberry House, 175 West George Street, Glasgow, G2 2LB.
2.Accounting policies
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company's budget supports this viewpoint. The accounts are, therefore, prepared on the going concern basis.
All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.Accounting policies (continued)
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.Accounting policies (continued)
The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.
The company operates a defined benefits pension scheme and the pension charge is based on a full actuarial valuation dated 31 March 2023.
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 26
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 27
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
7.Analysis of grants (continued)
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 29
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
9.Analysis of expenditure by activities (continued)
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 31
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 32
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 33
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 34
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 35
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 36
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 37
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 38
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 39
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 40
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page 41
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A contingent liability exists in respect of grants awarded where performance conditions on the recipient have not yet been met. Further details are shown in Note 7.
Page 42
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,641 (2024 - £8,918). No contributions were payable to the fund at the balance sheet date.
The Company operates a defined benefit pension scheme.
The assets of the scheme are held separately from those of the company in an independently administered fund.
The last full valuation was 31 March 2023. The scheme is fully funded.
The total contributions made for the year ended 31 March 2025 were £20k (2024 - £66k), of which employer's contributions totalled £6k (2024 - £52k) and employee's contributions totalled £14k (2024 - £14k).
Page 43
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
26.Pension commitments (continued)
Page 44
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SCOTTISH LIBRARY AND INFORMATION COUNCIL
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
26.Pension commitments (continued)
The Company has an unrecognised surplus of £1,062,000 (2024 - £754,000) in respect of its defined benefit pension scheme as it does not expect to recover the plan surplus either through reduced contributions in the future or through refunds from the plan.
Page 45
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