Trustees are entrusted to look after the charity’s assets and are responsible for making sure that the charity fulfils its charitable purpose.
How we work
We are a Scottish Charitable Incorporated Organisation (SCIO). This means we as individuals are protected and we are formed under the structure that is recognised by the Scottish Charities Regulator. We have a two-tier structure of trustees and members. Anyone over the age of 16 can be a member. Trustees are appointed at the annual general meeting. A minimum of three and a maximum of ten trustees are allowed. The trustees meet once a month and are in regular contact.
Duties of a trustee
All charity trustees have legal duties and responsibilities under the Charities and Trustee Investment (Scotland) Act 2005.
- We must act in the interests of the charity
- We must seek in good faith to ensure the charity operates in a manner consistent with its purpose
- A charity’s purposes are what your charity has been set up to achieve and are the reason your charity exists.
- When the charity makes plans, the charity trustees must make sure that any decisions or actions fit with the purposes and powers set out in the governing document, our constitution.
- We must act with care and diligence
- As charity trustees, we must all work together to advance the charitable purposes, including making sure the charity is run properly, responsibly and lawfully.
- We should have a clear, up-to-date picture of how the charity is doing financially, and the charity should have procedures in place to reduce any risks. All the charity trustees should know what assets the charity has and understand any restrictions on how money can be spent. The charity must keep clear financial records and share them with all the charity trustees.
- We must make sure that the charity has enough money to pay staff and other costs.
- We must make sure that any staff and volunteers are treated properly and fairly.
- We must make sure that the charity’s name and any logo are not used without the charity’s permission.
- We are responsible for making sure your charity complies with any relevant laws. For example, health and safety, employment, data protection and equality laws.
- Trustees must make sure Charity details on the Scottish Charity Register are up to date.
- We have to report to OSCR every year and if we are making changes to the charity
Financial records and reporting
Every year, every charity must:
- Keep proper accounting records.
- Prepare a statement of account, including a report on its activities, at the end of each financial year.
- Have the statement of account independently examined or audited.
- Send a copy of the accounts, along with the annual return, to the Scottish Charity Regulator.
As charity trustees we are responsible for taking control of how our charity raises funds.
There is information that we must to give to the public: our accounts and reports.
The Scottish Charity Regulator, does work with charity trustees to make sure these duties are understood and complied with. They also have powers to take action where they have concerns about particular charities and their trustees. If we fail to comply with these duties then this is misconduct and they do have powers to take action against charity trustees, where appropriate
To discuss being a trustee further please contact us on: