The trustees present their annual report together with the financial statements of the charity for the year ended 31 August 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.
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 Company's Memorandum and Articles of Association, 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).
About the Student Christian Movement (SCM)
SCM is a community of students, past and present, and it is community that is at the heart of who we are and how we do things. Students are our purpose, wherever they find us and however they engage we support them in their lives and encourage those who seek to grow in faith.
We are deeply committed to an inclusive, progressive and radical approach to the Christian faith, and this is evident throughout the organisation from a grassroots level through to the board of trustees. Our members lead us, appointing representatives to the board of Trustees and General Council who set the vision and strategy of the charity. Throughout our work we seek feedback from students and listen to their voices as we move ever onwards.
Our membership is made up of an incredible diversity of people. Some gather in local communities on their university campus or at their church, others come together at a regional level through informal networks, and for some their place of connection is through our national work, particularly online. Wherever someone connects with SCM, our values are present and our aims are worked towards. For some SCM is a place to ask hard questions and be challenged by others who are wrestling with faith and ethics. For many, it is a safe Christian space to express and settle in their queer identity. And for all, it is a place where they can simply 'be'.
SCM is more than just a gathering place for Christian students. We are also committed to putting faith into action, and throughout our long history SCM has travelled light, devoting ourselves to the next task or cause in the evolution of Christianity. We are a movement for today, and that means campaigning on current issues of concern such as the refugee crisis, the arms trade and modelling LGBTQ+ celebration and pushing the church to do the same. It means giving a platform to new and established theologians who encourage us and challenge us to grow in our faith. As we put our faith into action we often see our members becoming more confident as leaders, growing as emerging theologians, developing as activists and flourishing in their discipleship.
We are part of the World Student Christian Federation, a global network of student Christian movements.
The charitable objectives of the company are:
‘to advance the Christian faith among past and present students of universities, colleges, schools and other institutions of education including but not limited to
the formation and maintenance of fellowship based on the Christian faith, and
the promotion of students’ spiritual, moral and physical well-being based on the Christian faith.’
Vision and Aims
Our vision is of SCM as a generous community, expressing a lived faith in Jesus Christ where social action meets prayerful devotion. We seek to be both a radical voice for equality and justice, and a safe home for progressive Christian students.
Our work is based on four aims that express the values of our progressive faith:
Creating community
Deepening faith
Seeking justice
Celebrating diversity
Mission
To work towards our vision and aims we will:
Create, support, and sustain inclusive communities where students can find a place to be and belong.
Offer resources and the space to grow at university and beyond as thoughtful disciples.
Challenge injustice and exclusion, locally and globally, inspiring students to express Christian faith through social action and to develop as passionate activists.
Create leadership opportunities throughout the movement, equipping students to become progressive leaders in the Church and the world.
Explore progressive faith with each other, world and neighbour, creating socially engaged and scripturally rooted radical theologians.
Our core work involves supporting the movement at a grassroots level, with a focus on helping students to find inclusive and supportive Christian communities for fellowship. These communities include SCM affiliated student groups that meet on university campuses or in churches, Link Chaplaincies at universities and colleges, local student networks and an online community of students that connect via social media. A typical academic year in the life of SCM really begins just before the start of term with a summer of festivals such as Greenbelt, where we meet young people about to go to university and give out goody bags including our ‘Going to Uni’ guide. A team of student volunteers are supported by staff to share information about SCM and how students can get involved in the life of the movement as members and as part of student communities. Volunteers also host meet-ups for students and supporters at the festival to share the latest news from SCM and details of upcoming events.
Throughout the academic year we support community leaders with resources on our website and through regular communication from designated staff members via a messenger group where they can share ideas and find support. A suggested ‘term card’ is also produced to help leaders navigate the wealth of resources available. Recognising that the traditional university society model is not always appropriate for SCM groups, we also support church-based student groups and networks of students in cities where there are multiple universities or campuses.
In the autumn term we send a mailing to all SCM members and supporters containing Movement magazine and a term card of upcoming events. Movement is our biannual student magazine edited by a member of our General Council and includes news from the national movement and SCM communities, an interview, book reviews and articles written by students and guest writers. The magazine is also distributed at festivals and events, sent to supporting churches and chaplaincies, and deposited at the British Library. Each Advent and Spring we send Faith in Action toolkits to our members, which contain a prayer activity, an action prompt and a small gift based on a particular theme or topic. Previous toolkits have focused on topics such as issues faced by refugees, activism, prayer and mental health, and have included items such as icon prayer stations, seeds to plant, Christmas decorations and sweet treats.
Once students get settled into the rhythm of the academic year our staff, including our Faith in Action project workers, start to run workshops and outreach events with SCM communities on a range of topics from discipleship to activism. These workshops and visits continue through the Spring term until the Easter exam season. Prayer is an essential part of our Christian faith, and one of the ways we highlight its importance is that each February we mark the Universal Day of Prayer for Students, or Student Sunday, with a short online service, and by inviting SCM communities, chaplaincies and churches to do the same with the resources we create. Student Sunday is celebrated around the world by members of the World Student Christian Federation, and is a great opportunity for us to come together with students around the world and to pray for one another. Throughout the year we run regional and national events to bring students together to explore their faith and to build a sense of community throughout the movement. These include online seminars and discussion groups, day events, and residential events, and feature guest speakers and workshops on a range of topics. An integral part of these events is the time spent in prayer and worship, giving students the opportunity to experience a variety of expressions of faith.
As a student-led charity, the AGM is an important event in the annual calendar as it provides the movement with an opportunity to elect representatives and trustees to General Council (GC), the decision-making body of the movement. It is also an opportunity for GC and staff to report back to the wider movement about their work over the past year and ask for their input on future plans. In recent years the AGM has been held online, making it more accessible for our members who would not be able to attend an event in person.
Another highlight in the calendar is the SCM National Gathering which takes place each summer and is an opportunity for students to gather and spend time together in community while hearing from inspiring speakers and being challenged through workshops.
Projects
Faith in Action
The Faith in Action Project, run in collaboration with Project Bonhoeffer, seeks to:
increase the understanding of Bonhoeffer’s approach to faith and the meaning of Christian Discipleship amongst students and recent graduates,
enable students and recent graduates to reflect theologically on their life, work and study, and live out their faith in action,
develop the skills and confidence of students and recent graduates to challenge the structures of injustice and be leaders of social and political transformation.
Since its inception in 2012, the project has employed 20 staff and led to the creation of numerous resources including workshops and Bible studies, a Theological Reflection Journal and a Called to Be vocations resource. In addition the project has supported the creation of a ‘Little Book of…’ series, which consists of small pocket-sized books that are part-devotional, part-workbook. Past editions have included The Little Book of Peace, created in conjunction with the Fellowship of Reconciliation, and The Little Book of Protest, a book of tips and stories of positive change.
In its current format, the project employs two recent graduates as project workers, one an activist to inspire other activists (the 'Social Justice project worker'), and the other a theologian to make other theologians (the 'Theology and Resources project worker'). The Social Justice project worker supports students to discern where their faith is calling them to take action and provides resources to facilitate campaigning. The Theology and Resources project worker helps students to explore the work and theology of Dietrich Bonhoeffer, engage in theological reflection and to share their reflections with the wider movement through the SCM blog.
Digital Communities
The Digital Communities project involves an enhancement of the online work that was started during the Covid-19 pandemic, which included weekly socials and theology seminars held online, whilst adapting to the new post-pandemic needs of students. The project aims to strengthen the faith of our members by equipping them with a deepened theological understanding and experience of discipleship in the 21st century.
The digital communities project has also enabled us to make SCM more accessible to those on the edges of the movement who are not part of local communities, through providing opportunities for them to participate in workshops and events online. Additionally, live-streaming the keynote talks at national SCM events allows those who are unable to attend in person to engage in the discussion.
The WhatsApp community and other online groups organized by members create communities where members can support one another around specific topics, like the Trans* Theology Group
Affirming Christianity
The Affirming Christianity project aims to develop a series of short courses offering support to groups and churches as they seek to deepen their progressive faith. Published courses include 'How to be a Good Christian Ally', run in collaboration with the Open Theology Trust and One Body One Faith, and 'Progressive Evangelism' run in collaboration with the Urban Theology Union. Planned courses include topics such as Affirming Christian Basics, and neurodivergence.
These resources will include videos to introduce the topics, Bible studies and activities to explore the issues further and discussion prompts for groups to use.
Staffing
The beginning of the academic year saw us say goodbye to one of our two Faith in Action project staff members, William Gibson, as he came to the end of his fixed-term contract. The second Faith in Action worker for 2023/24, Phoebe Edmonds, successfully applied for the role of Movement Organiser (a one-year fixed-term contract). We also welcomed a new Faith in Action project staff member, Sophie Day, on a one-year fixed-term contract.
Our Operations Manager, Lisa Murphy, left the organisation in April 2025, after 15 years. It was decided at board-level that the role would not be replaced like-for-like due to cost, and work took place to design a new Senior Administrator role that would handle elements of the role (company secretary, IT, HR, Health and Safety, finance oversight), while other elements were redistributed amongst existing staff, with the CEO taking responsibility for the Line Management responsibilities until a Senior Administrator was in place.
Recruitment for both the Senior Administrator and the latest Faith in Action project worker started in June 2025, with interviews taking place in August. Both roles were successfully filled, with start dates in September 2025.
Trustees continue to support staff development through conducting annual development reviews with each member of staff, in conjunction with their line managers, as well as probationary reviews for new staff. These meetings are an opportunity for staff to reflect on what has gone well over the last year and the impact that they have seen through their work, and to consider how effectively they have faced any challenges that have arisen. Staff are also asked questions regarding their well-being and relationships with colleagues and the trustee board. Feedback is shared with the wider board where appropriate and decisions taken regarding any performance-related pay increases due to staff.
Public benefit
The trustees of the Student Christian Movement have had regard to the public benefit guidance, including that on public benefit and the advancement of religion, issued by the Charity Commission. The section of this report entitled ‘Achievement and Performance’ reports on the Student Christian Movement’s main activities and successes. SCM’s work benefits the following public groups:
All students and recent graduates that take part in our activities and events
Individual members, and members of affiliated groups, chaplaincies and Link Churches
Members of the public who access information and resources on our website, and in our printed publications.
Governance
In August this year we welcomed one new trustee to the board, Joshua Tinker-Reid, who was elected by our membership at the 2025 Annual General Meeting held in April. At the end of July, two trustees, Josh House and Michael Dickinson came to the end of their term of office, and stepped down as trustees.
Amongst the key achievements of the trustees this year has been setting a budget in line with the long term financial plan. Following a restructure of the staff team to reduce costs, this financial plan was drawn up by the trustees with support from the Council of Reference with the aim of reducing the charity's reliance on reserves to balance the annual budget. Trustees have also had greater involvement in financial monitoring and have begun a review of SCM's investments and reserves policy to secure the long term financial stability of the movement.
A refocused strategy and vision was agreed by trustees in 2021. At each meeting, the trustees receive a Strategy Monitoring Report and a Finance and Fundraising Report so that they can regularly review progress, monitor our work towards this vision and ensure they have been fulfilling their responsibilities as trustees. The staff designed a new look to the Strategy Monitoring Report so that it honours this refocused strategy and aims to make it easier to monitor our work towards this vision as well as enables joint trustee and staff reporting. It also makes it easy to discuss and review with sections for both GC and staff members to input questions and recommendations to discuss at the meeting. Trustees have also reviewed and approved a suite of policy documents including:
• Complaints Policy
• Data Protection Policy
• Equality, Diversity and Inclusion Policy
• Health and Safety Policy and Risk Assessment
• Safeguarding Policy
• Staff Handbook
• Standard Operating Procedures
• Strategic Risk Management Policy
• Volunteer Policy
The trustees continue to meet once per term, and between meetings share updates and make urgent decisions via a weekly Sway newsletter and by email.
Strategy and Operations
The following includes an overview of the achievements and performance of SCM in working towards each of the outcomes in our new vision and strategic plan
Create, support, and sustain inclusive communities where students can find a place to be and belong.
We have continued to support members and communities through offering workshops, resources and events, and grown our online presence on social media and streaming talks from our in-person gatherings. Our Trans* Theology Group, a space for trans* members and allies to meet and discuss theology and space, remains one of our strongest online communities. Continuing from last year is our WhatsApp community, facilitating conversation between SCM members, alumni, post-grads, our writer’s group, and varying groups targeting specific campaigns and events.
The number of students with a membership subscription has mostly stabilized, with new members signing up for a variety of reasons, although a boost from Greenbelt and the new term contributed significantly to this year’s new members. The percentage of 3-year and 1-year memberships remains steady, with 80% of our members holding a 3-year membership. Renewals were down from last year, however this fluctuates, especially with the 3-year membership cycle.
Word of mouth remains a strong method for recruiting new members, with all surveyed members agreeing they would recommend SCM, but with a growing number coming from community groups and festivals, especially Greenbelt in our Q4 supporting our strongest quarter for new members.
Our 2025 annual members’ survey showed that 100% of respondents agreed that they felt SCM is a place where they feel welcomed and belong, and 71% feel connected to the wider movement. Of the respondents, 100% agreed that SCM is a safe space for them to work out their beliefs and ask questions about complex issues and their faith.
Our Faith in Action toolkits this year included prayers and games. The Advent toolkit was themed to include a “12 days of Christmas” little book of actions, while the spring toolkit was themed around Dietrich Bonhoeffer. This toolkit included several prayers inspired by Bonhoeffer, a prayer he wrote, and some stickers.
Continuing on from last year’s one-day format, the National Gathering: Theology Day was held again at St Pancras New Church in London, and the theme of the day was “Being and Belonging”. Through the workshops we explored Christian community inside and outside the church.
Offer resources and the space to grow at university and beyond as thoughtful disciples.
We have continued to work on the Affirming Christianity series, releasing Progressive Evangelism, which seeks to help progressive Christians define evangelism in their context and understand what draws people to God, whilst integrating the legacies of the past and doubts that we carry as part of the discussion. This has been used by local groups as part of their sessions.
There was a writing retreat held with Westminster College in Cambridge for members to create and contribute to the next booklet, provisionally titled Affirming Christian Basics, which had the dual effect of producing much of the resource content, and providing the opportunity for members to gain new skills and spend some fellowship time together.
Challenge injustice and exclusion, locally and globally, inspiring students to express Christian faith through social action and to develop as passionate activists.
The Faith in Action project was altered slightly for the 2024-25 year. One new graduate project worker was appointed at the start of the academic year, a theologian who has increased members’ confidence to explore their faith and introduced them to new forms of theological thought. The 2023-34 project worker, whose focus was activism, stayed on the staff for another year in a slightly altered role with an expanded focus on both activism and community building across SCM local communities. Having been in the role for one year, they held a rapport with the student groups across the country which made it easier for them to organise workshops and joint meetings with students in different universities. A confident activist, they have used these workshops and other resources to teach members and groups the tools of activism, enabling them to campaign independently on the matters of most importance to them.
Create leadership opportunities throughout the movement, equipping students to become progressive leaders in the Church and the world.
After reviewing the effectiveness of the group leader Messenger group, we moved the group to the WhatsApp platform, as part of the migration of SCM group chats overall, so group leaders would have everything in one place. Although there has been minimal interaction in the group leaders group chat, there has been some useful discussion and support at group leader zoom check-ins.
Explore progressive faith with each other, world and neighbour, creating socially engaged and scripturally rooted radical theologians.
Once again the National Gathering, this year with the theme of “Being and Belonging”, provided opportunities for members and friends to engage with the social justice side of our faith, with workshops rooted in scripture throughout the day.
Moreover, in spring 2025 a group of members put their faith and scriptural knowledge into action in protest against the government’s proposed cuts to disability benefits. This involved writing a letter rooted in progressive theology, using scripture to support their arguments as one of the relevant cabinet members had spoken publicly about their Christian faith.
The income for the year was £163,877 (2024: £198,456) of which £31,686 (2024: £39,936) was restricted income. The total expenditure for the year was £223,688 (2024: £222,116), of which £37,176 (2024: £38,498) was charged to restricted funds.
It is our aim to reduce the annual budget deficit to below £30,000 in the next financial year, with a view to setting a balanced in-year budget by 2025-26. The trustees and senior staff are working to achieve this through increasing diversity in our sources of income and regularly reviewing expenditure levels to continue to make the best use of the charity’s assets.
In the opinion of the trustees the charity’s assets are available and adequate to fulfil the obligations of the charity. SCM has no surplus reserves.
The charity invests accumulated reserves to support the work of the charity and spread the benefit of legacy income, which is received episodically. At the end of the year the total of free reserves (unrestricted funds not otherwise designated) was £8,237 (2024: £56,049).
The free reserves policy and how reserves are held is regularly reviewed in the light of the budget and cashflow requirements. The trustees have carefully considered their reserves policy which is informed by the charitable purpose of SCM and the Christian moral and social attitudes of the charity’s beneficiaries.
SCM seeks to produce the best financial return on the investments within an acceptable level of risk. The investment objective for the short-term reserves is to preserve capital value with a minimum level of risk, and assets should be readily available to meet both planned and unanticipated cash flow requirements. The investment objective for the long-term reserves is to generate an income to support the ongoing activities of the Charity, with a minimum target of 5% return per annum.
If the investments achieve the target return, there is no preference between capital and income returns. The trustees can and are prepared to draw down on capital to meet expenditure needs.
The Charity requires that the short-term investments can be realised within a period of three months. The Finance and Staffing Advisory Committee will monitor the cash flow of the Charity and will review the need to make a withdrawal from the investments when the cash held by the Charity in its bank account(s) passes below a minimum threshold of £30,000. SCM intends to draw down a regular income from its investments from income accumulated, but may need to include a draw down from capital. The trustees are not aware of any planned spending beyond regular cash flow needs.
SCM’s assets can be invested in bonds, equities and property, or can be held in cash, but cannot be invested in any asset classes beyond these. The level of cash held in short and long term investments is to be reviewed in January and June each year in line with the Investments and Reserves Policy, and the policy is reviewed in June each year. The Finance and Staffing Advisory Committee are charged with agreeing a suitable asset allocation strategy for the reserves with the investment manager.
Investment Management, Reporting and Monitoring.
The Charity has appointed a professional investment manager to manage the assets on a discretionary basis in line with this policy. Instructions to the investment manager require the signatures of two trustees, or one trustee and the secretary. The investment manager will provide a quarterly report detailing the valuation of the investments, transactions made, performance analysis and commentary. The investment manager is not required to attend all Finance and Staffing Advisory Committee meetings, but is expected to attend the January meeting and the Finance and Staffing Advisory Committee may request advice from them from time to time. The Finance and Staffing Advisory Committee will monitor the total fund value of the investment assets and allocation of asset classes on a quarterly basis, and report to the trustees. The performance benchmark is a 5% return on the investments. The Finance and Staffing Advisory Committee will review whether this return in achievable within the level of risk and ethical considerations on an annual basis, and make any recommendations for action to the trustees.
There have been no significant events during the past year that have affected the financial performance or position of the charity. The trustees monitor the financial position of the charity each quarter, including budget and cash flow monitoring, with the investment portfolio being reviewed every six months.
SCM is reliant on fundraising and donations to fund annual charitable expenditure, and depends on income from investments to meet any shortfall. There is little flexibility in SCM’s expenditure levels, but some reductions can be made if the return from investments is lower than anticipated. The short term reserves are held to provide financial security, and may be required at short notice. As such, the trustees are not prepared to tolerate capital volatility, and investment of these assets should be focussed on minimising this. The long term reserves are held to provide a regular income for SCM. The trustees are prepared to take a moderate amount of investment risk in order to increase the chance of achieving a good return on the investment, and understand that it is likely that the capital value will fluctuate.
Create, support, and sustain inclusive communities where students can find a place to be and belong.
In 2025/26 we hope to maintain a steady number of SCM Communities at universities across the country. We will continue to support them by offering resources, check-ins and advice, links with the wider movement, and workshops with SCM staff. We will also continue to support the online Trans* Theology Group which has been an important space of being and belonging for its members.
We plan to run a range of events across the year including an online Ace and faith discussion panel in conjunction with Ace Space London. We will once again be running the Bonhoeffer European pilgrimage to give members the chance to visit Berlin to learn about the theology and life of Dietrich Bonhoeffer.
Our annual National Gathering in June 2026 will follow a similar format to this year, with members gathering in Leeds for a day of theological exploration, this time on the theme of ‘Do good to those who hate you: How do we love our far-right neighbour’.
Offer resources and the space to grow at university and beyond as thoughtful disciples.
In 2025/26 we will continue with the work on the Affirming Christianity series, with plans to publish Affirming Christian Basics by the end of 2026. This resource seeks to provide an introduction to Christianity through an affirming lens and be an alternative to Alpha.
Challenge injustice and exclusion, locally and globally, inspiring students to express Christian faith through social action and to develop as passionate activists.
There will be a change to the Faith in Action Project for the 2025-26 academic year. One new project worker will be appointed rather than two, for a role that will primarily focus on encouraging members to activism especially through visits to local groups and collaboration with other organisations e.g. JPIT. This project worker will also continue to write and create resources to encourage deeper theological thinking.
Create leadership opportunities throughout the movement, equipping students to become progressive leaders in the Church and the world.
We hope to create further leadership opportunities through trusteeship, local group leadership, and opportunities to take ownership of elements such as worship at the National Gathering. We will continue to support leaders in local groups to develop in confidence and faith, and we plan to continue using the WhatsApp group to share leadership development opportunities in other organisations and religious groups.
Explore progressive faith with each other, world and neighbour, creating socially engaged and scripturally rooted radical theologians.
We will continue ensuring that contributors to the SCM blog and Movement magazine, and speakers at our events, represent all parts of our society and the church, including members of the LGBTQ+ community, people of colour, disabled people, and people with differing Christian denominations and political views.
Further, we plan to continue to invite students to contribute to the blog and magazine, and platform emerging theologians by offering engagements at SCM events. Additionally, we will continue to work with partner organisations to secure speaking opportunities for young theologians, such as at the Greenbelt festival.
The charity is a company limited by guarantee governed by its memorandum and articles of association dated 18th March 2008 as amended by special resolutions dated 16 July 2012 and 8 July 2013. It is a registered charity with the Charity Commission of England and Wales, and is also registered with the Office of the Scottish Charity Regulator.
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:
The Directors, who are the Trustees, are either elected by the members during the AGM or co-opted by the trustees as a body. There must be a minimum of four trustees and a maximum of 14. The members attending the AGM may elect up to ten trustees, and the board may co-opt additional trustees. The number of co-opted trustees must not exceed half the number of elected trustees. Elected trustees serve for two years with effect from the 1st August in the year of the AGM at which they were elected, and are eligible to stand for re-election. Co-opted trustees serve for 12 months from the date of their initial appointment and may be co-opted for a further year or years. Only full members are eligible to stand for election.
Trustee induction and training
Candidates wishing to stand for election are asked to provide a statement outlining their reasons for wishing to become a trustee. These are made available to the members of SCM at least two weeks before the AGM so that members can assess the suitability of the candidates. Before the AGM, hustings are held so that members can present questions to the candidates.
As the majority of trustees are elected annually be the membership, this can give rise to skills gaps. These are identified by skills audits, and where gaps are identified training is offered to the current Trustees before being sought in new members.
Trustee development and training forms an important part of our current Trustee development plan and trustees participate in a training and induction programme which covers the roles and responsibilities of trustees, strategic planning and financial management. The programme also includes an induction into the history, structure, values and work of SCM. Training needs are assessed throughout the year, and additional training is offered where necessary.
The trustees also appoint a Council of Reference, who act as an advisory body to the trustees. The Council of Reference is made up of individuals with skills and experience in areas such as human resources, charity governance, finance and management. The trustees consult with the Council of Reference on matters such as staffing and finance, and the Council of Reference offer advice and support. The decision-making authority rests solely with the trustees.
The Trustees' report was approved by the Board of Trustees.
The Trustees, who are also the directors of The Student Christian Movement 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 Company 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 Company 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 Company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report to the Trustees on my examination of the financial statements of The Student Christian Movement (the Company) for the year ended 31 August 2025.
Having satisfied myself that the financial statements of the Company are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Company’s financial statements carried out under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and section 145 of the Charities Act 2011. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 and the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Company as required by section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005, Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 and section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 and the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report 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.
The Student Christian Movement is a private company limited by guarantee incorporated in England and Wales. The registered office is Grays Court, 3 Nursery Road, Birmingham, West Midlands, B15 3JX.
The financial statements have been prepared in accordance with the Company's Memorandum and Articles of Association the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Company is a Public Benefit Entity as defined by FRS 102.
The Company has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the 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.
Cash donations are recognised on receipt. Other donations are recognised once the Company 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.
Legacies are recognised at the earlier of the date on which: the charity is aware of that probate has been granted; the estate has been finalised and the executors have notified the charity that a distribution will be made; or when a distribution is received from the estate. Receipt of a legacy is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution.
Grants, whether of a capital or revenue nature, are recognised when the charity has entitlement to the funds, any performance conditions have been met and it is probable that the income will be received.
Income is only deferred and included in creditors when:
The income relates to a future accounting period
A sales invoice has been raised ahead of the work being carried out and there is no contractual entitlement to the income until the work has been done
Not all the terms and conditions of the grant have been met, including the incurring of expenditure and the grant conditions are such that unspent grant must be refunded
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.
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Costs of raising funds - including those associated with fundraising activities, managing investments and commercial trading by the subsidiary company.
Charitable activities - costs of undertaking the work of the charity.
The charity is not registered for VAT and cannot recover any input tax charged. Costs are stated inclusive of VAT where charged.
Support costs are those functions which assist the work of the charity either by supporting the delivery of charitable activities or by supporting the generation of funds. They include staff costs, property costs, insurance, marketing, back office functions, staff travel, recruitment and training, governance costs and professional fees.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
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 Company 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 Company's balance sheet when the Company 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 trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including trade and other payables 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 payables 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the Company’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 Company 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.
In the application of the Company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Membership & outreach
Membership & outreach
Sale of resources
Grants and other income
Events income
Membership fee
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The Company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Company in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
There were no disclosable related party transactions during the year (2024 - none).