Agenda Document Pack - Lanarkshire Educational Trust - 08/04/2026
North Lanarkshire Council · 8 April 2026
Back to Lanarkshire Educational Trust — 8 April 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
26 March 2026 Members of the Lanarkshire Educational Trust Chief Executive’s Office Rachel Blair Chief Officer (Legal & Democratic) Civic Centre, Windmillhill Street, Motherwell ML1 1AB www.northlanarkshire.gov.uk Notice is given that a Meeting of the Lanarkshire Educational Trust is to be held in the Remote Meeting, on Wednesday, 08 April 2026 at 14:00 PM which you are requested to attend. The agenda of business is attached. Rachel Blair Chief Officer (Legal & Democratic) Members : Clerk Name: Clare Louise McDonald Clerk Telephone: 01698 302190 Clerk Email: mcdonaldcl@northlan.gov.uk K Larson, E Logan, M McBride, C McClymont, C Williams, G Wylie-Keatt. Page 1 of 30
Page 2
Page 2 of 30
Page 3
Agenda 1 Declarations of Interest In Terms of the Ethical Standards In Public Life Etc. (Scotland) Act 2000 2 Note of Previous Meeting - 22 October 2025 Submit note of previous meeting held on 22 October 2025. 5 - 8 3 Lanarkshire Educational Trust - Recommendations Submit report by the Chief Officer (Housing and Communities) seeking approval for LET award decisions. 9 - 14 4 Review of (Draft) Unaudited Annual Accounts 2025/26 Submit report by the Business Finance Manager informing of the Trust's unaudited annual accounts for the year ended 31 March 2026. 15 - 20 5 The Charities (Regulation and Administration) (Scotland) Act 2003 Submit report by the Legal Manager (Governance and Information) providing a summary of key changes to charity law brought into effect by the Charities (Regulation and Administration) (Scotland) Act 2023. 21 - 30 Page 3 of 30
Page 4
Page 4 of 30
Page 5
LANARKSHIRE EDUCATIONAL TRUST – 22 OCTOBER 2025 1 22 October 2025, at 2pm. A Meeting of the LANARKSHIRE EDUCATIONAL TRUST PRESENT Councillors McBride and Watson (North Lanarkshire Council (NLC)), and Councillors Logan, McClymont and Wylie-Keat (South Lanarkshire Council (SLC)). CHAIR Councillor McBride (Convener) presided. IN ATTENDANCE Chief Officer (Finance and Technology) (NLC), Assistant Community Partnership Manager (NLC), Acting Grants Administration Officer (NLC), Service Manager (SLC) and Democratic Co-Ordinator (NLC). APOLOGIES Councillor Ballinger (NLC) and Community Partnership Manager (NLC). DECLARATIONS OF INTEREST IN TERMS OF THE ETHICAL STANDARDS IN PUBLIC LIFE ETC. (SCOTLAND) ACT 2000 1. Councillor Watson, by virtue of having a connection to Rathbones, declared a connection amounting to a declarable interest in respect of Paragraph five “North Lanarkshire Council Educational Endowments: Investment and Policy Strategy Review” and further declared that they considered that the interest was so sufficiently remote that it did not preclude their participation in consideration of the item. NOTE OF PREVIOUS MEETING – 8 APRIL 2025 2. There was submitted the note of the previous meeting of the Lanarkshire Educational Trust held on 8 April 2025 for approval. Decided: that the note of the meeting, held on 8 April 2025, be approved. LANARKSHIRE EDUCATIONAL TRUST – RECOMMENDATIONS 3. There was submitted a report by the Chief Officer (Strategy and Engagement): (1) providing an update on the applications to the Lanarkshire Educational Trust Scheme; and (2) setting out in the Appendix to the report, details of applications which had been received requesting grant assistance under the Lanarkshire Educational Trust Scheme application rounds, which closed on 15 August 2025, together with recommendations for grant awards. Decided: that the applications for grant awards under the Trust Scheme, as outlined in the Appendix to the report, be approved. REVIEW OF UNAUDITED ANNUAL ACCOUNTS 2024/25 Item 2 Page 5 of 30
Page 6
LANARKSHIRE EDUCATIONAL TRUST – 22 OCTOBER 2025 2 4. There was submitted a report by the Business Finance Manager: (1) setting out the requirement to review the Trust Annual Accounts for the period ending 31 March 2025, prior to submission to the Office of the Scottish Charity Regulator (OSCR) no later than 31 December 2025; (2) attaching the Trust’s annual accounts for the period ending 31 March 2025; and (3) recommending that the finalised accounts, for period ending 31 March 2025 be submitted to OSCR. Arising from discussion, it was requested that the Chief Officer (Finance and Technology) provide copies of each of the certificates for those organisations outlined in the B2 Investments category of the Appendix, which was agreed. Decided: (1) that the Trust’s Unaudited Annual Accounts, for 2024/25, be approved; (2) that submission of the Trust Annual Accounts, for period ending 31 March 2025 to OSCR, prior to 31 December 2025 be approved; and (3) that the certificates for those organisations outlined in the B2 Investments category of the Appendix be provided. Prior to consideration of the following item of business Councillor Watson having declared a connection, by virtue of having a connection with Rathbones, further declared that they considered the interest was so sufficiently remote that it did not preclude their participation in consideration of the item. NORTH LANARKSHIRE COUNCIL EDUCATIONAL ENDOWMENTS: INVESTMENT AND POLICY STRATEGY REVIEW 5. There was submitted a report by the Business Finance Manager: (1) providing the outcome of the options appraisal concerning the financial management of the Trust’s assets; (2) summarising two options, following extensive appraisal and evaluation of pertinent information and liaison with established asset management firms, underpinned by the Council’s approved Treasure Management Strategy and accompanying methodologies, namely Option A and Option B; and (3) recommending that (a) Option B, ‘Cash Deposits (Interest on Revenue Balances)’; and (b) the proposed Investment Policy and Strategy of the Trust, be approved. Councillor McBride, seconded by Councillor McClymont, moved the recommendations contained within the report. Councillor Watson, seconded by Councillor Wylie-Keatt, moved as an amendment: “To continue for further information and investigation by the Investment Managers”. Thereon the vote was taken by calling the roll. Three Members voted for the Motion as follows: Councillors Logan, McBride and McClymont. Two Members voted for the Amendment as follows: Councillors Watson and Wylie-Keatt. Three Members having voted for the Motion, and two Members having voted for the Amendment, the Motion was accordingly declared carried. Page 6 of 30
Page 7
LANARKSHIRE EDUCATIONAL TRUST – 22 OCTOBER 2025 3 Decided: (1) that the proposed Investment Policy and Strategy of the Trust, be approved; (2) that the commencement of the review of the Trust’s Grant Awards Programme and Terms of Reference be endorsed; and (3) that the contents of the report be otherwise noted. ANY OTHER BUSINESS 6. Councillor Watson tendered his resignation as a Member of the Trust with immediate effect, which was acknowledged by the Convener. DATE OF NEXT MEETING 7. The Convener intimated that the Clerk would identify a date for the next meeting and provide the appropriate notification. Page 7 of 30
Page 8
Page 8 of 30
Page 9
North Lanarkshire Council Report Lanarkshire Educational Trust Committee Does this report require to be approved? ☒ Yes ☐ No Ref LP/SL Date 08/04/26 Lanarkshire Educational Trust - Recommendations From Stephen Llewellyn, Chief Officer (Housing and Communities) E-mail llewellyns@northlan.gov.uk Telephone 07939 280680 Executive Summary This report provides the Lanarkshire Educational Trust (LET) with an update on applications to the Lanarkshire Educational Trust Scheme together with recommendations for the distribution of the Trust income for the application rounds which closed on 15 December 2025. Recommendations It is recommended that the Lanarkshire Educational Trust: (1) Approve the LET award decisions set out in appendix 1 (2) In line with the terms of reference of the Trust, Committee are recommended to approve 6 applications £4,500 with 3 applications £3,000 being deemed ineligible for support. The Plan for North Lanarkshire Priority Support all children and young people to realise their full potential Ambition statement (10) Engage with children, young people, parents, carers, and families to help all children and young people reach their full potential Programme of Work Brighter Futures Item 3 Page 9 of 30
Page 10
1. Background 1.1 Trusts were created in 1930 in the form of educational bursaries and scholarships and reactivated under the collective heading of the Lanarkshire Educational Trust Scheme for residents who reside within the area formerly known as The County of Lanark in 1930 when the Trusts were established. Throughout 2023, the Trust reviewed the criteria for applications to ensure that they are fit for purpose relating to fairness and transparency in the current public sector context whilst maintaining a focus on the original intent and purpose of the trusts around educational excellence and attainment. 2. Report Lanarkshire Educational Trust – 15 August 2025 2.1 Appendix 1 sets out the applications received as of 15 December 2025 deadline. Committee is asked to consider the recommendations detailed in appendix 1 and note the refusal reasons where appropriate. 2.2 Committee are recommended to approve 6 applications £4,500 with 3 applications totalling £3,000 being deemed ineligible for support. 3. Measures of success 3.1 Direct funding to support participants to achieve potential. 4. Supporting documentation 4.1 Appendix 1- Applications received for consideration as at 15 December 2025. Stephen Llewellyn Chief Officer (Housing and Communities) Page 10 of 30
Page 11
5. Impacts 5.1 Public Sector Equality Duty and Fairer Scotland Duty Does the report contain information that has an impact as a result of the Public Sector Equality Duty and/or Fairer Scotland Duty? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? If Yes, has an assessment been carried out and published on the council’s website? https://www.northlanarkshire.gov.uk/your-community/equalities/equality- and-fairer-scotland-duty-impact-assessments Yes ☐ No ☐ 5.2 Financial impact Does the report contain any financial impacts? Yes ☒ No ☐ If Yes, have all relevant financial impacts been discussed and agreed with Finance? Yes ☒ No ☐ If Yes, please provide a brief summary of the impact? Impact on the LET fund as set out in Appendix 1 5.3 HR policy impact Does the report contain any HR policy or procedure impacts? Yes ☐ No ☒ If Yes, have all relevant HR impacts been discussed and agreed with People Resources? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.4 Legal impact Does the report contain any legal impacts (such as general legal matters, statutory considerations (including employment law considerations), or new legislation)? Yes ☐ No ☒ If Yes, have all relevant legal impacts been discussed and agreed with Legal and Democratic? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.5 Data protection impact Does the report / project / practice contain or involve the processing of personal data? Yes ☒ No ☐ If Yes, is the processing of this personal data likely to result in a high risk to the data subject? Yes ☐ No ☒ If Yes, has a Data Protection Impact Assessment (DPIA) been carried out and e- mailed to dataprotection@northlan.gov.uk Yes ☐ No ☒ 5.6 Technology / Digital impact Does the report contain information that has an impact on either technology, digital transformation, service redesign / business change processes, data management, or connectivity / broadband / Wi-Fi? Page 11 of 30
Page 12
Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? Where the impact identifies a requirement for significant technology change, has an assessment been carried out (or is scheduled to be carried out) by the Enterprise Architecture Governance Group (EAGG)? Yes ☐ No ☐ 5.7 Environmental / Carbon impact Does the report / project / practice contain information that has an impact on any environmental or carbon matters? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? 5.8 Communications impact Does the report contain any information that has an impact on the council’s communications activities? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.9 Risk impact Is there a risk impact? Yes ☐ No ☒ If Yes, please provide a brief summary of the key risks and potential impacts, highlighting where the risk(s) are assessed and recorded (e.g. Corporate or Service or Project Risk Registers), and how they are managed? 5.10 Armed Forces Covenant Duty Does the report require to take due regard of the Armed Forces Covenant Duty (i.e. does it relate to healthcare, housing, or education services for in-Service or ex- Service personnel, or their families, or widow(er)s)? Yes ☐ No ☒ If Yes, please provide a brief summary of the provision which has been made to ensure there has been appropriate consideration of the particular needs of the Armed Forces community to make sure that they do not face disadvantage compared to other citizens in the provision of public services. 5.11 Children’s rights and wellbeing impact Does the report contain any information regarding any council activity, service delivery, policy, or plan that has an impact on children and young people up to the age of 18, or on a specific group of these? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact and the provision that has been made to ensure there has been appropriate consideration of the relevant Articles from the United Nations Convention on the Rights of the Child (UNCRC). If Yes, has a Children’s Rights and Wellbeing Impact Assessment (CRWIA) been carried out? Yes ☐ No ☐ Page 12 of 30
Page 13
Lanarkshire Educational Trust Scheme Committee 22 October 2025 New Applications for Consideration received up to 15 August 2025 REF Area Category Purpose of Application Costs Previous Application Amount Requested Recommendation 25/26 GR21/SB North Lanarkshire 25 To purchase AI camera equipment 1500 N/A 1500 Nil – recommend the Community Grant to organisation 25/26 IN20/FF North Lanarkshire 22 BSC Hons Psychology - Edinburgh Napier University £2620 N/A 750 Nil – does not meet criteria 25/26 IN22/BM North Lanarkshire 22 Travel costs for trip to Zambia as part of medical training £2330 N/A 750 Change category to 21 £750 25/26 IN23/HM 26 Costs associated with attending Scottish Hockey School £1500 N/A 750 £750 25/26 IN24/IPA North Lanarkshire 23 Data capturing and travel expenses to gather essential research for PHD course 1850 N/A 750 £750 25/26 IN25/JK South Lanarkshire Assist with costs for social work course at Caledonian University 14600 £750 – Aug 2024 750 £750 Page 13 of 30
Page 14
REF Area Category Purpose of Application Costs Previous Application Amount Requested Recommendation 25/26 IN26/KN South Lanarkshire 30 To assist with transport to school of football as young carer for mum 750 N/A 750 £750 25/26 IN27/LC North Lanarkshire 26 To assist with costs to represent Scotland in Taekwondo championships in England 1000 N/A 750 £750 Carry over from 15 August 25/26 IN15/EM North Lanarkshire 30 Assist with fees for Diploma in Professional Legal Practice – University of Strathclyde £12,200 N/A £750 Nil – does not meet criteria of exceptional circumstances Page 14 of 30
Page 15
North Lanarkshire Council Report Lanarkshire Educational Trust Committee Does this report require to be approved? ☐ Yes ☒ No Ref: SMcC Date: 08/04/26 Review of (Draft) Unaudited Annual Accounts 2025/26 From Scott McCrossan – Business Finance Manager E-mail McCrossanS@northlan.gov.uk Telephone 07353 153 042 1. Background 1.1 With a principal charitable purpose concerning the advancement of education for children and young people, North Lanarkshire Council Educational Endowments – SC028079 (the Trust) is a registered charity regulated under the Office of Scottish Charity Regulator (OSCR). 1.2 In line with prevailing legislation, the Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and accounting practice. In addition, the annual accounts of the Trust are required to be Executive Summary This report provides the Trustees of the North Lanarkshire Council Educational Endowments (the Trust) with pertinent information regarding the Trust’s draft, unaudited annual accounts for the year ended 31 March 2026. Accordingly, following closure of the 2025/26 financial year, this report is placed to allow the Trustees to appropriately review the draft position, with formal sign-off to follow on completion of the annual audit and accounts process in the coming months. Recommendations It is recommended that the Lanarkshire Educational Trust Committee: 1) Review the draft, unaudited accounts of the Trust for the 2025/26 financial year 2) Otherwise, endorse the contents of the report The Plan for North Lanarkshire Priority Improve North Lanarkshire's resource base Ambition statement (25) Ensure intelligent use of data and information to support fully evidence based decision making and future planning Programme of Work Statutory / corporate / service requirement Item 4 Page 15 of 30
Page 16
submitted to OSCR within 9-months after the end of the reporting period. In this regard, the 2025/26 annual accounts are due to be submitted to OSCR by 31 December 2026. 1.3 To assist the Trustees in discharging their duties and responsibilities, officers within North Lanarkshire Council have responsibility for preparing the annual accounts in accordance with applicable law and accounting practice, as well as facilitating the external audit process of the Trust’s annual accounts. 1.4 As such, this report provides Trustees with pertinent management information regarding the 2025/26 draft, unaudited annual accounts for review and awareness. 2. Report 2.1 Annual Accounts Overview 2.1.1 Per the draft, unaudited accounts, the Trust reported a surplus of c. £0.047m in the 2025/26 financial year. In addition, as at 31 March 2026, that the assets of the Trust equated to c. £2.028m, an increase of c. £0.162m / 9% compared to the prior year. 2.2 Analysis of 2025/26 Financial Year 2.2.1 For additional management information, the table below provides a high-level summary of the Trust’s draft, financial outturn and overall asset position for the 2025/26 financial year, as well as outlining comparable figures regarding prior financial years: Table 1 DRAFT Trust Activity 2023/24 2024/25 2025/26 £ % Statement of Receipts & Payments Dividends 15,774 20,718 21,334 616 3% Interest 58,505 61,876 55,000 (6,876) -11% Total Receipts 74,279 82,594 76,334 (6,260) -8% Grant Awards 18,646 21,649 13,468 (8,181) -38% Administration Fee 15,000 15,000 15,000 0 0% Other 20 20 20 0 0% Total Payments 33,666 36,669 28,488 (8,181) -22% Surplus / (Deficit) For Year 40,613 45,925 47,846 1,921 4% Statement of Balances Cash Funds 785,793 831,718 879,564 47,846 6% Investments 959,440 1,034,669 1,148,484 113,815 11% Total Assets 1,745,233 1,866,387 2,028,048 161,661 9% Financial Ratios + / - 3-Year Ave Receipts : Awards Ratio 4.0 3.8 5.7 1.9 4.5 Surplus : Awards Ratio 2.2 2.1 3.6 1.4 2.6 Surplus Margin 54.7% 55.6% 62.7% 7.1% 57.7% Dividend Yield 1.6% 2.0% 1.9% -0.1% 1.8% Income Yield 4.3% 4.4% 3.8% -0.7% 4.2% Net Return on Assets 2.3% 2.5% 2.4% -0.1% 2.4% Movement (25/26 v 24/25) Page 16 of 30
Page 17
2.2.2 Consistent with the previous two financial years, the Trust has again reported a net surplus regarding the provision of its charitable activities. More specifically, through a combination of dividends and interest received aligned to the Trust’s current investment portfolio, the Trust received c. £0.076m in income and expended c. £0.028m in the form of grant awards (c. £0.013m) and administration costs (c. £0.015m). 2.2.3 Referencing Table 1 above, further analysis of the Trust’s overall financial position and performance over the last three financial years, is provided in Section 2.3 below. 2.3 Analysis of the Trust’s Financial Position and Performance 2.3.1 In the past three financial years, the assets of the Trust have generated average, annual receipts of c. £0.078m (c. £0.076m | 2025/26). In addition, as an expendable endowment fund, the Trust has issued average, annual grant awards of c. £0.018m (c. £0.013m | 2025/26). 2.3.2 After factoring in static costs concerning the internal administration of the Trust’s activities, based on the enacted investment policy and strategy, and accompanying grant awards programme, the Trust has observed an average annual surplus of c. £0.045m (c. £0.048m | 2025/26). 2.3.3 In terms of the asset position, deposited cash funds have grown by the returned surplus of c. £0.048m / 6% to c. £0.880m, coupled with an observed increase of c. £0.114m / 11% to c. £1.148m regarding the market value of the Trust’s investments in listed stocks / shares and unit / investment trusts (as at 31 March 2026). 2.3.4 As highlighted above, in terms of the examination of the Trust’s financial position and performance, all key financial ratios demonstrate levels of financial sustainability in terms of servicing the Trust’s charitable activities. Commentary regarding the pertinent financial ratios of the Trust is outlined below: • In terms of the Trust’s core charitable objectives, the Receipts : Awards Ratio, which expresses the entity’s ability to support grant awards relative to the receipts generated, equated to a factor of 5.7 (3-Year Average: 4.5). • The Surplus : Awards Ratio, which expresses the entity’s reported surplus relative to grant awards issued, equated to a factor of 3.6 (3-Year Average: 2.6). In addition, the associated Surplus Margin, which measures the surplus retained relative to the total receipts generated, equated to c. 62.7% (3-Year Average: 57.7%). • From a financial performance and return perspective, in the 2025/26 financial year, Committee are advised that deposited cash funds received an average interest rate of c. 4.37% in line with North Lanarkshire Council’s approved Treasury Management Strategy and aligned methodologies (i.e., receipts received pertaining to Interest on Revenue Balances – IORB). • In terms of the Trust’s listed investments, the Dividend Yield, which measures the income generated by an investment relative to its current market value (as at 31 March 2026), equated to c. 1.9% (3-Year Average: 1.8%). Page 17 of 30
Page 18
• Moreover, the overall Income Yield, which measures the gross income generated by all investments relative to their current market value (as at 31 March 2026), equated to c. 3.8% (3-Year Average: 4.2%). • Lastly, the Net Return on Assets, which demonstrates how an entity uses its assets to generate returns, equated to c. 2.4% (3-Year Average: 2.4%). 2.3.5 In summary, the recent financial performance of the Trust’s assets suggests that the level of receipts accrued from its investment portfolio can adequately support the current level of charitable activity observed. This is both in terms of the number of applications approved in any given year, coupled with the current quantum of grant award values issued for successful applications and associated categorisations. 2.4 Annual Audit and Reporting Requirements 2.4.1 Whilst considered prudent and reflective of the Trust’s 2025/26 position at this juncture, Committee are advised that the figures outlined in Table 1, and the associated analysis, are provisional and still subject to final year end reconciliations and associated completion of external audit requirements. 2.4.2 In this regard, Committee are advised that as the appointed auditors of the Trust, Audit Scotland are due to commence their review of the unaudited accounts effective from 30 June 2026 to 18 September 2026, with the final completion date envisaged on or around 30 September 2026. On completion of the audit, the Trust’s finalised accounts are due to be submitted to OSCR by 31 December 2026. 2.4.3 In line with previous years, an update will be provided to Committee regarding the final audited accounts in terms of review and approval prior to OSCR submission. 3. Measures of success 3.1 As a registered charity, the Trust continues to adhere to the requirements of relevant statutory financial reporting standards and charity legislation. 4. Supporting documentation N/A Scott L McCrossan CA Business Finance Manager Finance and Technology Page 18 of 30
Page 19
5. Impacts 5.1 Public Sector Equality Duty and Fairer Scotland Duty Does the report contain information that has an impact as a result of the Public Sector Equality Duty and/or Fairer Scotland Duty? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? If Yes, has an assessment been carried out and published on the council’s website? https://www.northlanarkshire.gov.uk/your-community/equalities/equality- and-fairer-scotland-duty-impact-assessments Yes ☐ No ☐ 5.2 Financial impact Does the report contain any financial impacts? Yes ☒ No ☐ If Yes, have all relevant financial impacts been discussed and agreed with Finance? Yes ☒ No ☐ If Yes, please provide a brief summary of the impact? As stated within the main body of the report. 5.3 HR policy impact Does the report contain any HR policy or procedure impacts? Yes ☐ No ☒ If Yes, have all relevant HR impacts been discussed and agreed with People Resources? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.4 Legal impact Does the report contain any legal impacts (such as general legal matters, statutory considerations (including employment law considerations), or new legislation)? Yes ☐ No ☒ If Yes, have all relevant legal impacts been discussed and agreed with Legal and Democratic? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.5 Data protection impact Does the report / project / practice contain or involve the processing of personal data? Yes ☐ No ☒ If Yes, is the processing of this personal data likely to result in a high risk to the data subject? Yes ☐ No ☐ If Yes, has a Data Protection Impact Assessment (DPIA) been carried out and e- mailed to dataprotection@northlan.gov.uk Yes ☐ No ☐ 5.6 Technology / Digital impact Does the report contain information that has an impact on either technology, digital transformation, service redesign / business change processes, data management, or connectivity / broadband / Wi-Fi? Page 19 of 30
Page 20
Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? Where the impact identifies a requirement for significant technology change, has an assessment been carried out (or is scheduled to be carried out) by the Enterprise Architecture Governance Group (EAGG)? Yes ☐ No ☐ 5.7 Environmental / Carbon impact Does the report / project / practice contain information that has an impact on any environmental or carbon matters? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? 5.8 Communications impact Does the report contain any information that has an impact on the council’s communications activities? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? 5.9 Risk impact Is there a risk impact? Yes ☐ No ☒ If Yes, please provide a brief summary of the key risks and potential impacts, highlighting where the risk(s) are assessed and recorded (e.g. Corporate or Service or Project Risk Registers), and how they are managed? 5.10 Armed Forces Covenant Duty Does the report require to take due regard of the Armed Forces Covenant Duty (i.e. does it relate to healthcare, housing, or education services for in-Service or ex- Service personnel, or their families, or widow(er)s)? Yes ☐ No ☒ If Yes, please provide a brief summary of the provision which has been made to ensure there has been appropriate consideration of the particular needs of the Armed Forces community to make sure that they do not face disadvantage compared to other citizens in the provision of public services. 5.11 Children’s rights and wellbeing impact Does the report contain any information regarding any council activity, service delivery, policy, or plan that has an impact on children and young people up to the age of 18, or on a specific group of these? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact and the provision that has been made to ensure there has been appropriate consideration of the relevant Articles from the United Nations Convention on the Rights of the Child (UNCRC). If Yes, has a Children’s Rights and Wellbeing Impact Assessment (CRWIA) been carried out? Yes ☐ No ☐ ____________________ Page 20 of 30
Page 21
North Lanarkshire Council Report Lanarkshire Educational Trust Does this report require to be approved? ☐ Yes ☒ No Ref FE Date 08/04/26 The Charities (Regulation and Administration) (Scotland) Act 2023 From Fiona Ekinli, Legal Manager (Governance and Information), North Lanarkshire Council E-mail ekinlif@northlan.gov.uk Telephone 07940461657 Executive Summary The Charities (Regulation and Administration) (Scotland) Act 2023 (“the 2023 Act”) aims to strengthen and update the legal framework governing charities in Scotland. The 2023 Act makes significant changes to the Charities and Trustee Investment (Scotland) Act 2005, focusing on improving transparency, accountability and the powers of OSCR, the Scottish Charity Regulator. The 2023 Act is designed to aid in the efficiency of OSCR’s operations and enhance public confidence in the charity sector. The 2023 Act modernises charity law within Scotland aligning it with the changes in place in the rest of the UK. Key changes introduced by the 2023 Act include: 1. Notification of trustee details to OSCR; 2. Publication by OSCR of the first and last names of charity trustees; 3. Publication of all charity accounts; 4. Expansion of the qualifying criteria for the automatic disqualification of charity trustees. This report provides Trustees with a summary of the key changes to charity law which have been brought into effect by the 2023 Act. Recommendations It is recommended that the Trustees note the key changes to charity law brought into effect by the Charities (Regulation and Administration) (Scotland) Act 2023. Item 5 Page 21 of 30
Page 22
1. Background The Charities and Trustee Investment (Scotland) Act 2005 1.1 The Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) sets out the legal framework for all charities in Scotland. It explains what it means to be a charity, what is expected of charity trustees, and how OSCR, the Scottish Charity Regulator, oversees the sector. 1.2 The 2005 Act established OSCR (the Office of the Scottish Charity Regulator) as the independent regulator for charities in Scotland. 1.2.1 OSCR’s main role is to: • Maintain a public register of charities • Monitor and regulate charities’ activities • Provide guidance and promote good practice • Take action where there is misconduct or risk of harm 1.3 The 2005 Act establishes the duties of charity trustees. 1.3.1 General duties of trustees include: • Acting in the interests of the charity; • acting with care and diligence; • ensuring the charity operates in line with its purpose; and managing conflicts of interest. 1.3.2 Specific duties of trustees include: • ensuring the provision of accurate information to OSCR: • keeping of proper financial records and the preparation of annual accounts; • submission of annual report and accounts to OSCR; 1.4 The 2005 Act sets out the powers available to OSCR. 1.4.1 OSCR can: • Make inquiries into a charity’s operations; • Issue directions; • Suspend trustees; The Plan for North Lanarkshire Priority Improve economic opportunities and outcomes Ambition statement (6) Raise attainment and skills for learning, life, and work to enhance opportunities and choices Programme of Work All Programmes of Work Page 22 of 30
Page 23
• Appoint interim trustees; • Remove charities from the Scottish Charity Register. 1.5. The 2005 Act remains as a central piece of legislation in the regulation of charities in Scotland however, the 2023 Act introduced amendments to the 2005 Act, with changes first taking effect in April 2024 and the final changes being brought into effect on 9 March 2026. 2. Report The Charities (Regulation and Administration) (Scotland) Act 2023 2.1 The Charities (Regulation and Administration) (Scotland) Act 2023 (“the 2023 Act”) makes significant changes to the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”). The 2023 Act focuses on improving transparency, accountability and the powers of OSCR. It aims to strengthen and update the legal framework governing charities in Scotland. 2.2 The 2023 Act has been brought into effect in phases, with changes taking effect from 1 April 2024, October 2024, and June 2025. The most recent, and final, changes came into effect on 9 March 2026. Key changes introduced by the 2023 Act 2.3 The 2023 Act has introduced changes in phases with the final phases recently taking effect on the 9th of March 2026. Key changes resulting from the 2023 Act are as follows: 2.4 Information about charity trustees The 2005 Act required that the Scottish Charity Register contain the principal office of the charity or in the case where the charity does not have a principal office, it would require the name and address of one of its trustees. The 2023 Act updates this, requiring the inclusion of the names of all the charity’s trustees. From 9 March 2026, OSCR is required to publish the first and last name of each charity’s trustees on the Scottish Charity Register. 2.4.1 Only the first and last name of each trustee will be published on the Scottish Charity Register from 9 March 2026. Individual trustees will be able to apply to OSCR to request that their name is not published. OSCR will grant an exemption to a small number of individuals who are able to prove that publication of their name is likely to affect the safety or security of any person or premises. OSCR will issue further details on the application process. 2.4.2 From 30 June 2025, charities are required to submit additional information about trustees through the managing charity trustees section of OSCR Online. The following details are required for each charity trustee. This information is for the use of OSCR only, and, other than first and last name, will not be published by OSCR: Page 23 of 30
Page 24
• Name • Home address • Email address • Telephone number • Date of birth • Date of appointment as a charity trustee OSCR advises that these details will be kept securely and used by OSCR to help them regulate charities more effectively and for contacting trustees where needed. 2.5 Publication of all charity accounts Charities in Scotland were already under a legal obligation to provide annual accounts, a trustees’ annual report, and an external scrutiny report. Previously, OSCR would only publish the accounts for charities with an annual income over £25,000 or Scottish Charitable Incorporated Organisation (SCIO). From the 9th of March 2026, the 2023 Act changes this and OSCR will publish accounts for all charities. 2.5.1 OSCR will publish the accounts as submitted, they will not be removing person information prior to publication. Charities are therefore advised to consider the information included in their accounts when drafting, such as names and pictures. They should also consider adding digital or typed signature rather than handwritten signatures. 2.5.2 OSCR recommends that all charities should: • consider what information should be included in accounts, in particular, consideration should be given to the appropriateness of inclusion of the names and images of other volunteers or beneficiaries. Some personal data is required by the legislation, such as the names of charity trustees (unless an exemption has been granted by OSCR). • make sure accounts can easily be displayed online, with a PDF document being the preferred option. • consider adding digital or typed signatures, rather than handwritten. • make sure that submitted information is accurate and on time. 2.6 Removal of charities that fail to submit accounts and to respond to OSCR This update provides OSCR with a new power to remove any charity from the Scottish Charity Register where it has failed to submit a copy of its accounts within 9 months of the financial year end and where that charity has not engaged in communications with OSCR in respect of this failure. 2.7 Automatic Disqualification of Charity Trustees 2.7.1 The 2023 Act has increased the criteria for qualification for the automatic disqualification of charity trustees. Disqualification as a charity trustee also now extends to a disqualification from holding an office or employment with senior management functions in the charity. 2.7.2 The previous criteria for qualification was: • A conviction or offence involving dishonesty • An offence under the Charities and Trustee Investment (Scotland) Act 2005 Page 24 of 30
Page 25
• Having an undischarged bankruptcy or protected trust deed • Have been removed as trustee under either Scottish or UK law 2.7.3 From 31 August 2025, the criteria for disqualification includes: • Convictions of offences under s.1,2,6&7 of the Bribery Act 2010; • Money laundering offences under the Proceeds of Crime Act 2002; • An offence perverting the course of justice; • An offence under s.13 or 19 of the Terrorism Act 2000, or under Sections 41 or 42 of the Counter Terrorism Act 2008; • An offence of wilful neglect of duty by a public official; • Disobedience with an order of court; • Sexual offences. 2.7.4 The 2023 Act provides that the qualifications for disqualification are not limited to charity trustees, they are now extended to include any individual undertaking work of a senior nature and volunteers undertaking a senior management function for a charity. 2.7.5 Individual trustees are responsible for ensuring that they do not meet any of the criteria for automatic disqualification. Charities should assess who is undertaking a senior management function and confirm that they do not the meet the criteria. 2.7.6 From 1 October 2024, OSCR has provided a publicly searchable record of individuals who have been permanently disqualified by the Courts from being a charity trustee so that charities can carry out due diligence on prospective new trustees. 2.7.7 OSCR recommends that all charities should: • Determine who within the charity is undertaking a senior management function. • Confirm with trustees and those undertaking a senior management function that they do not meet any of the criteria for automatic disqualification. 2.8 Increased Inquiry Powers OSCR now has the power to investigate former charities and their trustees. Previously OSCR only had the power to investigate existing charities. 2.9 Introduction of OSCR ability to issue positive direction OSCR is now able to direct a charity that they must do something such as removing a charity trustee or appointing an additional trustee. Previously OSCR could issue a negative direction following an inquiry. This strengthens OSCR investigation and enforcement powers. 2.10 Power to appoint interim trustees The 2023 Act gives OSCR the power to appoint interim trustees to a charity. Previously OSCR only had the power to appoint when requested by the charity. Page 25 of 30
Page 26
2.11 Notice to OSCR OSCR no longer require 42 days’ notice of changes, such as changes to charity names. 2.12 Provision of documents A person requesting a copy of a document is now entitled to receive it within 28 days of the date the request is received by the charity 3. Measures of success 3.1 Trustees are aware of the changes to charity law made by the Charities (Regulation and Administration) (Scotland) Act 2023 and have effective arrangements in place to ensure compliance with the new requirements. 4. Supporting documentation None Fiona Ekinli Legal Manager (Governance and Information), North Lanarkshire Council Page 26 of 30
Page 27
5. Impacts 5.1 Public Sector Equality Duty and Fairer Scotland Duty Does the report contain information that has an impact as a result of the Public Sector Equality Duty and/or Fairer Scotland Duty? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? If Yes, has an assessment been carried out and published on the council’s website? https://www.northlanarkshire.gov.uk/your-community/equalities/equality- and-fairer-scotland-duty-impact-assessments Yes ☐ No ☐ 5.2 Financial impact Does the report contain any financial impacts? Yes ☐ No ☒ If Yes, have all relevant financial impacts been discussed and agreed with Finance? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.3 HR policy impact Does the report contain any HR policy or procedure impacts? Yes ☐ No ☒ If Yes, have all relevant HR impacts been discussed and agreed with People Resources? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.4 Legal impact Does the report contain any legal impacts (such as general legal matters, statutory considerations (including employment law considerations), or new legislation)? Yes ☒ No ☐ If Yes, have all relevant legal impacts been discussed and agreed with Legal and Democratic? Yes ☐ No ☐ If Yes, please provide a brief summary of the impact? 5.5 Data protection impact Does the report / project / practice contain or involve the processing of personal data? Yes ☐ No ☒ If Yes, is the processing of this personal data likely to result in a high risk to the data subject? Yes ☐ No ☐ If Yes, has a Data Protection Impact Assessment (DPIA) been carried out and e- mailed to dataprotection@northlan.gov.uk Yes ☐ No ☐ 5.6 Technology / Digital impact Does the report contain information that has an impact on either technology, digital transformation, service redesign / business change processes, data management, or connectivity / broadband / Wi-Fi? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? Page 27 of 30
Page 28
Where the impact identifies a requirement for significant technology change, has an assessment been carried out (or is scheduled to be carried out) by the Enterprise Architecture Governance Group (EAGG)? Yes ☐ No ☐ 5.7 Environmental / Carbon impact Does the report / project / practice contain information that has an impact on any environmental or carbon matters? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? 5.8 Communications impact Does the report contain any information that has an impact on the council’s communications activities? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact? 5.9 Risk impact Is there a risk impact? Yes ☒ No ☐ If Yes, please provide a brief summary of the key risks and potential impacts, highlighting where the risk(s) are assessed and recorded (e.g. Corporate or Service or Project Risk Registers), and how they are managed? The new legislation and requirements should not increase the existing level of risk or impact of non-compliance with charity law. The Trustees should be aware of the changes to the legislation and take appropriate steps to ensure compliance with any additional and/or new requirements. The Trust’s Risk Register should be reviewed, and updated where required, to ensure that the risk and impact of non-compliance with charity law is managed effectively. 5.10 Armed Forces Covenant Duty Does the report require to take due regard of the Armed Forces Covenant Duty (i.e. does it relate to healthcare, housing, or education services for in-Service or ex- Service personnel, or their families, or widow(er)s)? Yes ☐ No ☒ If Yes, please provide a brief summary of the provision which has been made to ensure there has been appropriate consideration of the particular needs of the Armed Forces community to make sure that they do not face disadvantage compared to other citizens in the provision of public services. 5.11 Children’s rights and wellbeing impact Does the report contain any information regarding any council activity, service delivery, policy, or plan that has an impact on children and young people up to the age of 18, or on a specific group of these? Yes ☐ No ☒ If Yes, please provide a brief summary of the impact and the provision that has been made to ensure there has been appropriate consideration of the relevant Articles from the United Nations Convention on the Rights of the Child (UNCRC). If Yes, has a Children’s Rights and Wellbeing Impact Assessment (CRWIA) been carried out? Yes ☐ No ☐ Page 28 of 30
Page 29
Page 29 of 30
Page 30
Page 30 of 30