Heritage charity removed from register after ‘fulfilling its objects’

10 Jul 2024 News

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OSCR

Scottish charity regulator OSCR has removed an organisation from its register after it successfully created a tapestry about the country’s history.

OSCR’s report says the Great Scottish Tapestry Charitable Trust, which was set up in 2011, is now inactive but had not been wound up by trustees.

The charity created the Great Tapestry of Scotland and put it on display in Galashiels, Scottish Borders, three years ago, where it is permanently held by the local council under the management of another charity, Live Borders.

Live Borders was set up by Scottish Borders Council in 2016 as an integrated trust providing culture and leisure services on its behalf.

The Great Scottish Tapestry Charitable Trust’s objects read that, once the tapestry had been completed, trustees would “endeavor to transfer to a body, association or organisation which have as their purposes the advancement of the arts, heritage or science, where it will be held for the benefit of the nation and made available for viewing and until such a transfer be made to make such arrangements for its display and viewing as they consider appropriate”.

In recent years, the Great Scottish Tapestry Charitable Trust’s income has declined from £5,914 in the year to March 2020 to -£20 in 2022-23, according to OSCR’s website.

OSCR said in its report: “The charity has now achieved its objective and is inactive.

“The trustees have not wound up the trust however, its lack of charitable activity means it no longer meets the charity test.

“We are satisfied that the charity does not provide, or intend to provide, public benefit as such they no longer meet the charity test.”

Civil Society has asked Great Scottish Tapestry Charitable Trust and Live Borders for comment.

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