Archives and Research

Annual Report 2022-23

A child doing a handstand on grass with castle in the background

The Historic Environment Scotland Act 2014 requires HES to prepare Annual Report and Financial Statements, in line with direction from Scottish Ministers, and to have these audited. The Act also requires HES to lay the Annual Report and Financial Statements before Parliament and to subsequently publish.

The direction from Scottish Ministers, reproduced as an appendix to the document, requires the HES Annual Report and Financial Statements to be prepared in line with the Government Financial Reporting Manual (FReM) and the Charities SORP.