No there aren't.
"A SECRETIVE funding operation for the Scottish Conservatives has been fined for failing to declare more than £200,000 of income and over £100,000 in spending.
The Scottish Unionist Association Trust (SUAT), which has given the party more than £300,000, received three separate fines totalling £1800 from the Electoral Commission.
The watchdog said the SUAT had “consistently failed” to provide proper notification of its activities, and so failed to provide proper transparency.
The Scottish Tories were urged to "come clean" about its links to the operation."
"The SUAT, which has been at the heart of a row over so-called ‘dark money’, or untraceable funds, accepted the findings and paid the fines last month.
The 50-year-old organisation has given the Tories more than £320,000 since 2001.
Until the SNP confronted Theresa May about it at Prime Minister’s Questions last year, the SUAT had never published accounts, declared its income, or named its trustees."
https://www.heraldscotland.com/news...k-money-39-unit-fined-failing-declare-income/
"A SECRETIVE funding operation for the Scottish Conservatives has been fined for failing to declare more than £200,000 of income and over £100,000 in spending.
The Scottish Unionist Association Trust (SUAT), which has given the party more than £300,000, received three separate fines totalling £1800 from the Electoral Commission.
The watchdog said the SUAT had “consistently failed” to provide proper notification of its activities, and so failed to provide proper transparency.
The Scottish Tories were urged to "come clean" about its links to the operation."
"The SUAT, which has been at the heart of a row over so-called ‘dark money’, or untraceable funds, accepted the findings and paid the fines last month.
The 50-year-old organisation has given the Tories more than £320,000 since 2001.
Until the SNP confronted Theresa May about it at Prime Minister’s Questions last year, the SUAT had never published accounts, declared its income, or named its trustees."
https://www.heraldscotland.com/news...k-money-39-unit-fined-failing-declare-income/