Chair's report
This has been an import transitional year for Edinburgh UNESCO City of literature during which we celebrated our twentieth anniversary, hosted the UNESCO literary family to a conference in the city where the network began and saw the retirement of Ali Bowden, our much-loved and admired founding Director after 18 years in post.
Thanks are due to Ali for all her hard work and inspirational local and global leadership, to Gerald Richards for stepping in as Interim Chair during my absence, to Keira Brown for hosting the conference and for steadying the charity during a time of change, to our partners and donors, and to our current and outgoing Board members for their hard work and wise counsel.
The year has been spent devising a new strategy, consolidating our finances and systems, appointing a new Director and welcoming new trustees. We have a pipeline of exciting projects which we will be unveiling at the start of 2026 and are looking forward to great things from our brilliant new Director, Dr Harriet MacMillan.
Ruth Plowden
Chair of the Board of Trustees
Edinburgh UNESCO City of Literature Trust
December 2025
Trustees' report
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the the Trust's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the provisions of the Companies Act 2006. Given the size of the Trust, it is the opinion of the Trustees that the information given below is sufficient to comply with the Statement of Recommended Practice.
OBJECTIVES and ACTIVITIES
Who We Are
The Edinburgh UNESCO City of Literature Trust is a charity specialising in literature, advocacy and international engagement.
We believe that literature in its broadest sense enriches the soul and brings joy, and that it is a true way to understand and celebrate ourselves, our city and our nation.
Through our work Edinburgh was designated the world’s first UNESCO City of Literature being the founding city in an international network of UNESCO Cities of Literature. Over 20 years we have helped grow a global network of international literary cities, for the benefit of writers and literature professionals, bringing opportunities for paid commissions, supporting their creative practice and broadening their networks.
At a more local level our work has ranged from high profile campaigns to community-based projects, with bold, innovative work which has won awards. We do this to help Edinburgh be a warm and welcoming city, a place that values literature and its writers, where everyone can be involved in the joy of reading and writing, and be connected to the wider world.
Our mission
Connecting you to Scotland’s stories.
Our vision
We want Edinburgh to be a community of readers, writers and storytellers where everyone can experience the joy and the power of words. A city that values literature and is connected to the world.
Our Values
CREATIVITY
We value self-expression, original thinking and endless curiosity.
WELCOMING
Everyone should be accepted and valued.
COLLABORATION
We work together to spark connections and strengthen communities.
BOLDNESS
As international pioneers, we lead with imagination and new ideas.
Activities
Overview
This was a year of celebration and reflection for the Trust as we celebrated 20 years since our designation as the world’s first UNESCO City of Literature. We also said goodbye to Ali Bowden, our founding Director, after 18 years of leadership.
In the context of such significant change, we delivered on successful anniversary activities, including hosting 56 delegates for the UNESCO Cities of Literature conference in October 2024.
Maintaining the Designation
We participated in two UNESCO conferences this year, attending the XIV UCCN Conference in Braga, Portugal in July and hosting the Cities of Literature conference ourselves in October.
We participated in Literature sub-network task and finish groups including the Development and Integration Group and the Communications Group. We also supported aspiring Cities of Literature as they developed their applications; Keira Brown worked with the bid team from Pittsburgh while Ali Bowden supported Abuja (who successfully received the designation in October 2025).
International
Over the course of this year, we continued to work closely with our international colleagues to offer mutual support, collaborative programming and shared opportunities. Through our networks, we promoted or participated in 18 different international opportunities, including residencies, promotions and commissions.
Edinburgh writers Katalina Watt and Frances Cannon were selected for the Gothenburg Residency and literary professional Beth Cochrane was selected for the Bremen Globale Festival development opportunity. Lucy Goodwill was selected by Myli Library, Melbourne, for their Virtual Writers’ Residency and Communications Executive Keira Brown attended the Bucheon Diaspora Literary Awards, presenting to Korean colleagues abut Edinburgh’s role as the first City of Literature.
Our key international activity this year took the form of our hosting of the annual Cities of Literature conference. We successfully bid in 2022 to be the host city; in October 2024 we welcomed 56 delegates from 36 cities. We developed a full programme for our global guests, working in partnership with literary organisations across the city.
Delegates visited many of the city’s important literary sites; they also visited Abbotsford, the home of Sir Walter Scott, before hosting a Civic Reception hosted by the Lord Provost. We were delighted to welcome Denise Bax, Secretary of the UNESCO Creative Cities Network and to take delegates around the National Library of Scotland. They enjoyed literary reading performances and readers from writers including Mary Paulson-Ellis, Ian Rankin, Chitra Ramaswamy, Michael Pedersen and Hollie McNish.
The conference was a wonderful opportunity to showcase the city to our international colleagues and to mark our 20th anniversary celebrations.
Writer Development
Our new Writer’s Room programme gave writers access to a writing desk space and a stipend to support their creative activity. The first iteration was advertised to authors who are members of the Society of Authors or to those who identify as writers of colour.
The programme launched in March 2024, with a second iteration taking place in 2025 following the receipt of additional funding. The project has so far supported four authors: Tasneem Maher, Vivian Jing Ye, Gill White and Brooke Collins.
Collaborative Projects
Hannah Lavery’s term as Edinburgh Makar ended this year, after three years of meaningful work throughout the city. Michael Pedersen was appointed the new Edinburgh Makar in July 2024 and for his first commission, he wrote a poem entitled “Be More, Edinburgh”, to celebrate our 20th anniversary and Edinburgh’s 900th anniversary.
Keira Brown contributed to a research project by the University of Edinburgh’s Literacy Lab. A report into “The Future of Reading” was published in October 2025. Keira also participated in the City of Edinburgh Council and National Library of Scotland’s Capital Gaelic project, helping to embed Gaelic throughout the city’s provision.
Strategic and Organisational Development
We appointed a new Chair in December 2024, welcoming the return of Ruth Plowden. Following this appointment, the Board worked together to develop ten new strategic principles.
The process for appointing a new Director began in March 2025, with Harriet MacMillan appointed in May and taking up the post in June.
This year the Trust has delivered a surplus on its core activities of £4,100, increasing its unrestricted funds to £42,916. It applied £11,756 to specific projects for which dedicated funds were already held, reducing these restricted funds to £24,147, to be carried forward for new and continuing projects. Total funds at the year end were £67,063. Further details are presented in the Statement of Financial Activities, Balance Sheet and related notes.
It is the policy of the Trustees to review the reserves of the entity on a periodic basis and at least annually.
Risk is regularly assessed by the Finance, Audit and Risk Committee and the risk register is reviewed annually by the Board. The board and Executive are developing strategies for risk mitigation as they develop an updated business plan and are satisfied that systems are in place to mitigate exposure to the major risks.
Looking to the Future
With the appointment of Harriet MacMillan as our new Director, we are looking forward to a new chapter in the organisation’s development. Our plans moving forward include:
An expansion of our activities within the city, including increased partnership work
New communications output, including a new website
An enhanced programme of public engagement
Continued commitment to our international work
Placemaking activities to enshrine literature in the city’s cultural and physical landscape
Edinburgh World City of Literature Trust (“the charity”) was incorporated on 12 July 2004 as a company limited by guarantee, (No. SC270581). The charity is governed by its Memorandum and Articles of Association and is a Scottish Charity (No. SC035697).
As the company is limited by guarantee it does not have a share capital. Every member of the company undertakes to contribute such amount as may be required, not exceeding £1, to the assets of the charitable company in the event of its being wound up while he or she is a member.
Business Plan
Our new Director is developing an updated business plan to take us from 2026 to our 25th anniversary in 2029.
Register of Directors’ Interests
A register of Directors’ interests is maintained, and declaration of interest is a standing agenda item for all Board and Committee meetings to ensure any potential conflicts are alerted and considered.
Committees
During 2024/25, the Board was supported by the following working groups and committees:
Finance, Audit and Risk Committee (FARC)
Development Committee
Website Redevelopment and Branding Working Group
Recruitment Working Group
Board of Trustees
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:
Subject to the provisions of its Memorandum and Articles of Association, the charity is managed by the Trustees, who serve voluntarily. Trustees are recruited with emphasis on their skills and experience that will benefit the charity.
Between meetings, all Trustees are in regular contact by telephone and email. The day to day running is in the hands of Harriet MacMillan (formerly Ali Bowden), Director of the Edinburgh UNESCO City of Literature Trust.
Risk management
Risk is regularly assessed and the risk register is updated at least annually. The board and Executive are developing strategies for risk mitigation as they develop an updated business plan.
With thanks
We would like to thank our Ex-Officio Members who provide their time and expertise in support of the Trust’s work: Robert Aldridge, the Right Honourable Lord Provost and Lord Lieutenant of the City of Edinburgh; Evelyn Kilmurry, Head of Libraries, Sport and Wellbeing, City of Edinburgh Council.
Our list of partners is extensive and this is by no means exhaustive – we offer our sincere and warm thanks to all who support our mission. In particular, we would like to thank the City of Edinburgh Council, a long-standing partner and funder.
The Board are grateful to our donors, whose ongoing generosity is greatly appreciated. We thank Baillie Gifford for their award, the second year of which supported our activities in 2024/25. Thanks to the Ratcliff family for their support in memory of their mother, Mary.
We are very grateful to our supporters of the 2024 Cities of Literature Conference: Hawthornden Foundation, Scottish Storytelling Festival, TRACS, Asian Art Fund Scotland, Chris Wang, University of Edinburgh, Edinburgh Napier University, National Library of Scotland, Abbotsford and British Council.
We thank the members of our Strategic Partnership for their ongoing collaboration: Scottish Poetry Library, Scottish Book Trust, Traditional Arts and Culture Scotland, Literature Alliance Scotland and Edinburgh Tourism Action Group.
We thank our sister Cities of Literature for continuing to inspire us and for your commitment to our shared vision of a world where literature enriches and enlightens us all. At the time of writing, ten new cities have joined the fold and we now number 63 – we are endlessly grateful for this vital network. We are particularly grateful to those focal points who made the journey to Edinburgh to join us for the conference, and for the co-ordination team of the Literature cluster. We are grateful to all UNESCO staff and the UK National Commission, as well as the wider network of UNESCO Creative Cities.
We thank the Lord Provost’s office for their support with our programme.
The Trustees' report was approved by the Board of Trustees.
I report on the financial statements of the Trust for the year ended 31 March 2025, which are set out on the Statement of Financial Activities, Balance Sheet and related notes.
The Trust's Trustees, who are also the directors of Edinburgh World City of Literature Trust for the purposes of company law, are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the financial statements.
In connection with my examination, no matter has come to my attention:
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Edinburgh World City of Literature Trust is a private company limited by guarantee incorporated in Scotland. The registered office is John Knox House, Top Floor Office, 45 High Street, Edinburgh, EH1 1SR, United Kingdom.
The accounts have been prepared in accordance with the the Trust's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), “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), FRS 102,"the Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Companies Act 2006. The Trust is a Public Benefit Entity as defined by FRS 102.
The Trust has taken advantage of the provisions in the SORP not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the the Trust. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
The Trust has reported an overall deficit in the year. The deficit was a planned deficit in restricted funds, with the balance being a surplus in unrestricted funds. The Trustees are working to secure further ongoing sources of unrestricted funding for the Trust but it continues to have reasonable levels of unrestricted funds.
With these considerations, current cash levels and future funding plans, the Trustees consider it appropriate to continue to prepare the financial statements on a going concern basis.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. The Trust's unrestricted funds contain their reserve of £35,000 fund to cover closure costs.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the the Trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from donated services is recognised at an equivalent market rate for services provided.
Income received under contract or where entitlement to grant funding is subject to the performance of specific activities is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Expenditure is recognised on an accruals basis when a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the Trust in the delivery of its activities and services for its beneficiaries. It includes both costs that can be directly attributed to such activities and those costs of an indirect nature necessary to support them.
Support costs are costs whose functions assist the work of the charity but do not directly undertake charitable activities. Support costs include finance, personnel, payroll and governance costs. These costs have been wholly allocated to charitable activities.
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 Trust 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 the Trust's balance sheet when the the Trust becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.
If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the the Trust transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the the Trust’s contractual obligations expire or are discharged or cancelled.
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 the Trust 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.
Grants and sponsorship
Income from both years related to unrestricted funds.
Project and activity costs
Premises costs
Full cost allocation
Running costs
Full cost allocation
Independent examination
None of the Trustees (or any persons connected with them) received any remuneration, benefits or expenses during the year (2024 - nil).
The average monthly number of employees during the year was:
Income
Expenditure
Income
Expenditure
Literature House Capital Fund
A new fund established in March 2022 to support the creation of a Literature House in Edinburgh.
Community Programme Director
A twelve-month role at the City of Literature Trust to lead on research and consultations, devise a new community strategy and pilot new community engagement work.
City of Lit Micro-Fund
A continuing fund, that was piloted in 2022/23, offering micro-grants and support to community groups across Edinburgh looking to create new literature-related activity or working to diversify existing audiences for literature.
Edinburgh Conference 2024
This fund was established to support the costs of the UNESCO Cities of Literature Network Conference which will be held in Edinburgh in 2024.
Writers Room
This fund provides funding for the Writers Room programme which gives writers access to a writing desk space and a stipent to support their creative activity.
Company Dissolution Reserve
Minimum reserves held by the company to cover closure costs.
Unrestricted funds
Unrestricted funds
At the reporting end date the the Trust had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The remuneration of key management personnel is as follows.
During the year, the Trust received a £2,300 donation from Charles and Ruth Plowden, Ruth served as the Chair of the EUCL Board. In the prior year, the Trust received a £70,000 donation from Charles and Ruth Plowden. Again, with Ruth serving as Chair of the EUCL Board.