The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) 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 charity's objects are
The advancement of conflict resolution by encouraging a conflict resolution philosophy in young people in countries across the world and enabling young people and adults to become 'Peace Advocates'.
The advancement of education by training and accrediting facilitators to create and organise 'Peace and Conflict Resolution' groups in schools and communities and promoting equal status for life skills (such as conflict resolution skills) in the school curriculum.
The advancement of citizenship by liaising and building local and global networks to promote a culture o peace and enabling 'Peace and Conflict Resolution' groups to identify problems in their community that can be tackled using conflict resolution skills.
the advancement of health by promoting the knowledge and understanding of the impact of mental health on behaviour and offering skills to allow young people to take control of their mental health problems and empower them to improve their own health and that of others.
The practices and procedures in furtherance of these objects are delivered through an interactive programme that recognises, enable and empowers young and old to make informed decisions which will affect their lives and the lives of others. The skills- based training creates Peace Advocate who through community projects can achieve the criteria to the International Award of Peace School/Hub Blue Flag standard.
The primary funding of the charity continues to be financially packaged for one overall fee that incorporates all the necessary resources including the Blue Flag. When each school group is ready to train their next cohort additional resources (workbooks and badges) will need to be purchased.
During the past year the main source of income continues to be enhanced by the success of the Primary Peace Advocate Project. In addition, programmes for Facilitating Peaceful Family Communications, awareness training programmes for teachers and school Parental Bodies.
There has been no change in these during the year.
Public benefit
The trustees have referred to the guidance contained in the Office of the Scottish Charity Regulator’s general guidance on public benefit when reviewing their objectives and in planning their future activities. In particular, the trustees consider how planned activities will contribute to the objectives they have set
It’s been very encouraging to recognise that this year has identified how our initiatives are not only relevant but necessary to support students and families facing complex difficulties in their schools, homes and communities. These include empowering adults and young people to skilfully tackle 21st century problems such as Toxic masculinity, misogyny, domestic abuse, drugs and negative influences presented on social media.
There continues to be an enthusiastic interest in the Blue Flag Award programme for schools from volunteers who volunteer to support our programmes in their local schools. A source of renewed interest arose in Mexico where a Non-Governmental Organisation (NGO) for peace engaged the Directors to act as advisers and mentors to support their organisation to interact with schools.
Thomas Allyne High School, Uttoxeter achieved the International Blue Peace Schools Flag and started a new group of Peace Advocates to sustain the award during 2026/27.
Special mention and appreciation go to the Rotary District 1070 Leadership Team who have prioritised promoting peace strategies with schools employing the Peace Advocate Project programmes. The Rotary District encompasses areas of Northamptonshire, South Yorkshire and Lincolnshire. The programme achieved the involvement of 3 Secondary and 3 Primary schools. The Nene Valley Educational Trust consisting of one secondary and three primary academies has engaged all their schools to build continuity across pupil stages. The Rotary District Leadership Team have agreed a budget to fund more schools to engage in 2026/27.
Locally the Trustees have started 3 new schools in Dumfries and Galloway and successfully re-engaged with the Peace Advocates of Douglas Ewart High School. Those Peace Advocates have uniquely delivered a pilot well-being programme to students in their first secondary school year.
Overall, this has been a very successful and worthwhile year when pilot project possibilities have become successful additions that widen the scope of the Charity. We continue to be encouraged and committed by the mission of spreading the skills-based approach to peace and conflict resolution within individuals, in schools and communities across the world
The financial statements have been prepared in accordance with current statutory requirements and the charity's memorandum and articles of association.
The income for the charity was £3,683 (2025: £2,392). Overall the charity had a surplus of £706 (2025: £106).
The charity is now primarily funded by the sale of training programmes.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure (estimated at £750). The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. Such reserves were £6,447 at the year end, and therefore the trustees consider the charity a going concern.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
During the Rotary year of 2026/27 The Directors have agreed to organise a ‘Trainer of Trainers Programme’ for the Rotary District 1070 to enable and empower volunteers to build continuity and sustainability to self-deliver the Peace Advocate Project beyond 2027.
A second focus for the Directors is to encourage the growth of the number of primary schools participating in the programmes and encouraging involvement from their associated secondary schools to increase greater continuity in the life skills associated with peace and conflict.
Another aspect associated with the second focus is to encourage and engage parents understanding of the value of leading regular family discussions valuing everyone’s contribution. This will also be promoted with School Parent Groups.
2025/26 has enabled the charity to agree a range of delivery options for schools which is most appropriate to suit their circumstances. The Trustees constantly receive feedback that the charity continues to have relevance and the ability to make positive changes to individuals living through troubled times that are not getting any less.
The charity is a company limited by guarantee and a Scottish charity governed by its memorandum and articles of association. Charity number: SC049839. Company number: SC592405. The liability of each of its members being limited to £1 each.
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:
There are no current plans for the method of recruitment and appointment of future trustees. The Peace Advocate Project Ltd Charity is identifying a network of individuals who could become future trainer of trainers and anticipate that future Trustees could be drawn from those contacts.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
The trustee' report was approved by the Board of Trustees.
The trustees, who are also the directors of Peace Advocate Project Ltd for the purpose of company law, are responsible for preparing the Trustee' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
I report on the financial statements of the charity for the year ended 31 March 2026, which are set out on pages 6 to 13.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeking 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.
Since the charity has prepared its financial statements on an accruals basis and is also registered in Scotland, the independent examiner must be a member of a body listed in Regulation 11(2) of the Charities Accounts (Scotland) Regulations 2006. I confirm that I am qualified to undertake the examination because I am a member of Chartered Accountants Ireland, which is one of the listed bodies.
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Chartered Accountants Ireland
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Peace Advocate Project Ltd is a private company limited by guarantee incorporated in Scotland. The registered office is Ard Na Ghyll, Wood of Cree Road, Old Minnigaff, Newton Stewart, DG8 7SJ.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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 charity 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.
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
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.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
In the application of the charity’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.
Running of charity
Running of charity
Programme material and training
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
During the year one trustee had travel and accommodation expenses reimbursed totalling £433 (2024: £291).
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
No remuneration was paid.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
There were no disclosable related party transactions during the year detailed below (2025 - none).