📢 Summary: Proposal to Incorporate EHMCC as a SCIO

As we have decided in the AGM on 30/11/2025, We are sharing  comprehensive details about the process in details.

Following discussions with charity solicitors, EHMCC has been advised to move from its current unincorporated charity structure to a Scottish Charitable Incorporated Organisation (SCIO).

You can see the full details HERE

Why this is recommended

• A SCIO has its own legal identity, unlike our current structure.
• It provides limited liability protection for trustees and members.
• The SCIO can own property, enter into contracts, employ staff, and hold bank accounts in its own name.
• This reduces personal risk for trustees and ensures stronger governance as the organisation grows.

What the process involves

1. Setting up a new SCIO
   • Drafting a modern constitution aligned with EHMCC’s aims.
   • Applying to OSCR (Scottish Charity Regulator) for approval.
   • Expected approval timeframe: up to 100 days.
2. Tax and banking arrangements
   • Opening a bank account in the SCIO’s name.
   • Registering with HMRC to enable Gift Aid and other tax benefits.
3. Transfer of assets and responsibilities
   • Transferring all assets and liabilities from the current charity to the SCIO.
   • Transferring ownership of the Mandir property to the SCIO.
   • Transferring the Priest’s employment under TUPE regulations.
4. Winding up the existing charity
   • Once all transfers are complete, the current unincorporated charity would be formally closed with OSCR approval.
   • Member approval will be required as per the current constitution.

Important additional points

• OSCR is introducing a Register of Mergers, ensuring that any future legacies or donations intended for the current charity will automatically transfer to the new SCIO.
• Accounting fees will increase by £350 + VAT per year, as the incorporated charity will also be required to file accounts with HMRC, in addition to OSCR reporting.

Estimated costs

• Legal fees: Approximately £7,500 + VAT and outlays for the full incorporation process.
• Additional accounting cost: £350 + VAT per year.

Next steps

• Trustees will review this proposal in detail.
• Members will be kept informed about the progress with this process.

We have shared these comprehensive details for transparency. If anyone has any questions or queries, please feel free to contact us.

This step is intended to protect the Mandir, its trustees, and the wider community, and to support EHMCC’s long-term growth and sustainability.