Trustees Annual Report For the peri¢)d I" February 2025 to 31st January 2026 REFERENCE AND ADMINISTRATION DETAILS CHARITY NAME GRAMPIAN YOGA ASSIXIATION (GYA) CHARITY NUMBER SC016624 Trustees Chair Treasurer Secretary Rebecca Murray Alison Miller Sheena Alan Ci>ntart Address Grampian Yo8a Association, clo Rebecca Murray, Chalr Treasurer ali onmill mail.com reb om and Alison Miller, STRucfuRE. GOVERNANCE AND MANAGEMENT Govemin8 Document The Association Is ? charitable unincorporated associatlon. and the purpose and adminlstratlon arrangements are set out in its Constltution. Commlttee All trustees a￿ members of the committee Vlce Chalr Loulse Ma¢Rae Commlttee Members Moira Donald Kelly Signorlnl Ritu Awa5thl Nicky Bramlev Sankesh Sundareshwar Gayle Sheed Recruitment Appolntment of Trurtw and Commlttee All office bearers are elerted at the Annual General Meeting and hold office from the day followlng the AGM until the end of the day ot the next AGM. Office bearers rtire annually. althou8h they are eligible for re-election. Charltsble Purposes The purpose of the Association. a5 recorded in the Constitution, is.to promote yoga in all its aspects within the Grampian area". Membership Membership is open to anyone on the payTnent of the annual 5ubscrlption, subject to any Ilmitation on numbers that may be fixed by the committee. All members are entitled to attend and vote at Special and Annual General Meetin85. Pagelof6 OBJEcfivES AND AcnvmES As a charity run by a dedicated team of volunteer committee members, GYA brlngs people together through workshops. retreats. community events and masterclasses with teachers from Scotland and beyond. We a150 SUPWrt students on their yoga joumey with sponsorships for foundation and teacher trainin& and we maintain a re8iSter of local teachers to help the communlty find welcomin& highquality classes. Our membership currently stands at 82 compared to 81 the previous year. At the AGM, Rebecca Murray was re-elected as Chair and Louise MacRae as Vice Chair. Alison Miller was reolected as Treasurer. Sheena Allan was re*lected as Secretsry and Membershlp Secretsry. Nicky 8ramley. Kelly Signorini, Sankesh Sundareshwar, Rltu Awasthi and Gayle Sheed were re-elected as Commlttee members 2025 ha5 been a transformative year for our yoga community atross the Grampian region. From an energised GYA commlttee to full-house workshops in the city. every moment has been powered by connectlon, curiosity and a shared love of yoga. Here's what we've celebrated together thls year. Seasonal Retreats that brought stillne55. renewal and theS1)y of unplugging in stunnin8 local venues Yoga and Sound Events. blending movement wtth sound baths and Ilve ambient music Guest Teacher Masterclasses fealurin8 Inspiring Instructors from across Scotland, our own community and this year from USA Community Fundraisers supporting local charities. wellbeing initiatives and bringing yoga to new audiences ACHIEVEMENTS AND PERFORMANCE Results Receipts Admin £1.467 Events £3,071 Totsl £4,538 Bank Reconclllatlon Opening balance £12.421 Payments 2.093 £2,455 £4548 Ioeficit) i£ioi Surplus / (Defldtl 1£626} £616 (£10) Closing bank balance £12.411 Page2of6 Events.. Februa 2025- Janua 2026 AGM Seminar Rebecca Murray and Rltu Awosthl Sunday 23 March Aberdeen Hindts Temple Receipts Payments.. Hall Hire Surplus £225 £121 £104 Following the AGM our Chair Rebecca. and Committee member Ritu, led the attendees through a Spring Solstice practice. Rebecca and Ritu donated their time for this event. Steady and Sweet: Movlng from the Mmdle Mary Rlchards Saturday 24 Mav Aberdeen Hlndu Temple Recelpts Payments £1.200 Tutor Fee5 Tutor Exp Hall Hire Fees In May we enjoyed a day of yoga with Mary Richards. MS from the USA. As well as treatlng us to a fun and informative day, Mary also signed copies of her book Teach People Not Poses. Mary was already In the UK. GYA paid travel to and from London. GYA'S bank account doesn't have the foreign currency payment function activated so fees were paid by the Treasurer and relmbursed by GYA. £5 £247 £143 Total Payments Surplus £948 £252 Intwnatlonal Yoga Day saturday 2111 June Woodbank Receipts Payments.. Share of costs (Deficit) £0 In June. In conjunction with otheryo8a assoelations we had a key presence at a celebration of Intemational Yoga Day. The venue for the event was provided free of charge. Sponsorship was recerved for Consulate General of India. The remainder of the costs were shared between the other yoga associatlons. £37 (£371 An afternoon of Iyenpr yoga Saknnlay 25" Octob Joe Burn F(Mrtainhall Churth Receipts Payments £567 Local teacherjoe Burn treated us to an Iyengar yoga prartice followed by a discussion on Sanskrit. Tutor Fees Hall Hire Fees £150 £77 £12 Total Payments Surplus £239 £328 Page3of6 yI14N Events cont/ Coorfe Doon Frlday 31" October Nicky Brafflley Rosemount Community and Kelty Signorlnl Centre Receipts GYA RCC £2 £3(M) For the second year running, GYA supporterl Rosemount Community Centre with the Coorie Doon event. Yoga practice wlth Nicky was followed by a sound bath with Kelly. The surplus for the event was £73. Both organisations promoted the event and collerted fees. GYA paid the tutors. GYA added £224 to the surplu5 and £297 was earned for YO8a artlvities at RCC. Total Receipts Payments £5rKJ Tutor Fees Tutor Exp Fees £18 £10 Total Payments (Deficit) GYA Contrlbutlon Donation to RCC £4 1£731 £224 £297 wtnter So15tke Rebecca Murrav nd Kelly Slgnorlnl Sunday 21" December love Yo8a Receipts Payment5 Tutor Fees Tutor Expenses Hall Hire Fees £879 Our second Wlnter Solstice event was held at Love Yo8a. Our Chair, Rebecta, lead us through Moon Salutation Thls was followed by a sound bath with Kellv. £450 £29 £75 £12 Total Payments Surplus 56 £313 Aberdeen Health & Wellbelwa Satunlay I￿ January Festlval Beach Ballroom Receipts Payments: Stall fee IDeficltl £0 Following the success of last yearfs event. GYA took part in the festival £120 again. This is an opportuntty to promote the organisation and meet (£120) people from other wellbein8 organisations. Page4of6 L¢oklng tothe year head- We're stepping into the new year with even bigger plans. including.. Bringing New & Exciti￿TeacherS to Grampian- work5hop5. tslb, and event5 offering CPD training Advanced Study Modules for teachers and dedicated practltioners wanting to expand their Communrty Outreath Programs designed to make yoga more accessible across the re8ton Accessible to All-supportin8 all people. regardless of means, bringrng yoga to your community Here's a selertlon of what you can look foryiard to In the coming year: sa￿rdaY 28th February Love YoBa Held in Scent wlth Katrlno 051s Sunday 22 March Cults Kirk Centre Sprin8 Solstlce Yoga and Sound Bath with Kelly Sl8norini and Gayle Sheed Saturday 23 May Fountalnhall Church A Yoga Joumey with Lindsey Porter June 2026 Venue TBC InternatSonal Yoga Day event in association with other yo8a organisations Saturday 26 September & Sunday 27th September Venue TBC A Weekend of Yoga with l)onna Noble GYA is he￿ to help you connect. leam and grow whether you are new to yoga or a dedlcated yoga practrtioner. Whether you're brand newto yoga or have been practicin8 for years. there's a place for you here. LeY5 grow, breathe. ￿3m. and inspire-together. Follow u5. join an everrt-2026 is going to be our most vibrant year yetl Page5of6 Y14 FINANCIAL REVIEW Reserves The trustees have reviewed the reserves policy. and it is the oplnlon of the trustees. that the GYA assets of £12,411. being the balance held in the bank accounts is sufficient to fund the continuing activities of Gramplan Yoga Association. In accordance with the reserves policy, a temi deposlt account has been set up and £5.OC() of the cash assets have been transferred to this account. Deficlt The result for the year was a deficit of EIO. With assets of over É12k. GYA are In a position to allow payments In the year to exceed receipts. As SUPFQrt for the tommunity and sponsorship increases, then small deficits are likely to be the regukir pattem for the organisation. Donatlons- Ser¥kes GYA Is wholly run by volunteers. All work done by trustees and the committee members for the actlvities and obligations of the or8anisation is cafrled out free of charge. Tutor fees were donated by the Chair and a committee member for the AGM Semlnar. The financial records are examined by a qualified accountant who donate5 her time. AGM The Annual General Meeting is on Sunday 22nd March 2026 from 11.LK) to I2.￿ and will be held at the Cults Kirk Centre, 404 North Deeside Road, CU￿$, Aberdeen. GYA Members are Invlted to attend the AGM, and we welcome suggesttons for development or Improvement. DECLARATION The trustee5 declare that they have approved the trustees. re￿rt above. Slgned on behalf ot the charitvs tnjstees Rebecca Murray. Chair, Grampian A$￿)datiOn 22nd March 2026 PaEe6of6 GrarnpiaTh Yoga Associati¢)n SC016624 Receipts and Pawnents Accounts For the perlod 1st February 20Z5 to 315t January 2026 SEcnoN A. FINANaAL PERFORMAN Feb 25-Jan 26 Feb 24-Jan 25 Receipts Membership Fees Events Donations Interest Other Totsl R•¢4lpts 1.270 3,071 1.290 2,311 866 4￿38 4.467 Payments Tutor Fees Tutor Expenses Venue Fees Payment feeslbank char8es External Examination Insuran Website Expenses Donatlon5 Sponsorship Mlscellaneous Expenses Totsl Payments Admlnistratlon Surplus I IDefkltl 1.500 294 536 92 550 30 813 98 1,620 20 37 351 95 1,095 628 4.211 256 iio) Results by deyrtment Receipts AdmSnlstratSon Evénts Totsl Receipts Payments Administration Events Totsl Payments SurplusllDeficrtl Admlnistration Events Total surplus1 Ideficitl Fèb 25-J•n 26 Feb 24-J•n 25 1,467 3.071 4538 2.156 2,311 4,467 2,093 2,455 2,686 1,525 4,211 16261 616 15301 786 256 Bank reconclllatlon Ftb 25-J•n 26 Feb 24-Jan 25 Opening Balance Surplus I Ideficitl C105ing Balance 12,421 iioi 12,411 12,165 256 ,421 Pagelof4 pIAty Grarnplan Yoga A$S￿latIOn SC016624 Receipts and Payments Accounts For th* perlod 1st February 2025 to 3tst janu￿ 2026 SOLIAI SEcnoN 3. StATEMENT OF BALANCES Cash Funds Balance at 31st Jan 2026 8alance at 31st Jan 2025 Cu￿ent Account I Current Account 2 30-day interest Fixed Term112 months) Stripe 5,914 Ico I,(x)i 12.421 396 Closln8 balance 11 12.421 At the AGM in 2025. It was agreed to transfer £5.CO) to a savings account. The value of £5,CQO1s the amount Set In the reserves pollcy. During the year, an account was set up with Stripe, an online payment platform. A second current account was set up to link to the Stripe atcount. A 30-day Interest account was also opened. The Treasurerfs oplnion is that the GYA total assets of £12.411 are sufficient to fund the contlnuln8 activities of the Gramplan Yoga Association. Alison Miller Grampian Yoga Assoclation TreaSU￿r March 2026 SEcfioN C- NOTES TO THE ACCOUNTS DONATED SERVICE GYA is wholly run by volunteers. All work (bne by trustees and the committee members for the activities and obligations of the organisation is carried out free of charge. Tutor fees were donated by the Chair and a comm5ttee member for the AGM Seminar. The extemal examiner donates her tlme. TRUSTEES REM NERAnON AND EXPENSES The trustee5 did not receive any remuneration for their servic￿ as trustees. Trustees are reimbursed for costs incurred for the purchase of goods or services for GYA activitie5. In the year payments We￿ made to trustees for the following reasons: Chair- tutor fees and expenses for the Winter Solstice Event Secretary- expense5 for ink cartridges and other printing costs Trea5urer- reimbursed for an international pawnent made on behaw of GYA for the Setvi￿S of Mary Richard5. Page2of4 YIA Grampian Yoga A5sociatlon SC016624 Receipts and Payments Accounts For the period 1st February 2025 to jtst January 20Z6 SEclloN C- NOTES conv RECEIPTS Membershlp Fees- annual fee for ordinary members Is £15. Teachers who wish to advertise their classe5 on the website pay £20 for the year. The ratio of teachers to students changes year on year. There may be timlng differences for reC￿pts. Current membership is up by I from Sast year. Income down by £20. Events- £3,071- see events analysls Interest- £l- from the new 30thy notice interest account opened January 2026 Other Income- £196 RCC share for Coorie Doon- outstanding èt 31 Jan Stripe receipts for future items Total 80 116 £196 PAYMENTS Tutor fee5- see events analysis on pa8e 4 Tutor expenses- mileage expenses are paid where appllcable Venue hlre- see events analysis on page 4 Payment fees and bank ¢har8es- £92 Stripe fees Bank Charges (foreign transaction) 53 39 £92 External examlnatlon £O- examination of the records is carried out ty a quallfied accountant who donates her time for this service Insurance £98-remained consistent with the previous year Webslte Costs £L620 Support charge yearto 31 Jan 2026 (paid February 2025) Annual Hosting fee Support charge year to 31 Jan 2027 (paid January 20261 720 720 £1,620 During the year it was decided to stop using the calendar add on function. a saving of over £2CKI in the year. Due to the timing of invoices. costs for two years of support were paid in the year. Sponsorshlp £37-GYA share of costs for the Internatlonal Yoga Day event. Donatlon £20- deposit for a postponed event at AHTh recla55ified as a donatlon as agreed with the venue. M15cellaneous expenses 4351 Annual Membership of ACVO Stand for feather banner Ink cartridges and printing T-shirts for commrttee levents/promotionl 25 92 £351 Page3of4 Grampian Yo8a Association SC016624 Recelpts and Payments A¢¢ounts For the perlod 1st February 2025 to 3tst January 20Z6 SociAiIQ SEclloN C- NOTES conv EVENrs Summary Receipts Payments Surplus/ (Deficit) March May June October Ortober December January AGM & Semlnar Mary Richards FYD Joe Burn Coor5e Doon Winter Solstice Wellbeing Festlval 225 12CA) 121 104 252 1371 328 12241 313 11201 616 37 239 424 566 120 1455 567 879 3,071 Anafysls FundralsSn8 Events AGM& Semlnar Mary Rlthards Joe Bum Wlnter Solstlce Receipts Payments Tutor Fees Tutor Expenses lall Hir@ Fees Payments Total 225 567 879 150 450 29 75 12 566 247 143 58 121 77 12 239 121 Surplus IIDefititl 104 252 328 313 Anatysls Community Events Intematlonal Yoga Dav Coorle Ooon Wellbelng Festival Receipts Payments Tutor Fees Tutor Expenses Hall Hire Fee5 Sponsorship Payments Total 200 18 120 37 37 424 120 Surplus/{DÈficrt) 1224) 11201 Page4of4 APPENDIX 3 OSCR Charty ReguL*LY Independent examlneVs report on the accounts R•port lo th• Charty n8mt tru¥tee•lMom￿rn of Grampian Yoga Assw"ation R•gl8t•rnd charity SC016624 number On the accounts of th• charlty for th• perlod .. 01 PerK*J start date Periots end date Ymr Fet￿ 31 J•nu•ry 2028 801 out on pagm I to 4 / q.Y) th• pag rvJmber5 o1•d￿l￿111 Rospoctlvo The charity's tnjstees are reswnsibSe for the preparation of tr*& accounts in accordance rn•pon81bllltl•s ol tru•tM• and •x•mln•r with the tenr6 of the Chaiities and Tnjstee Investment (Scotlandl 2005 Act and the Charit￿ Accounts (SLx*lland) Regulations 2(￿6 las amended) The charity truste88 consKler that the audrt requirement of Regulatson 10{11 {dl of the Accounts Regu18tions does not apply. It Is my ￿$F￿nsIbIl￿ to examine the accounts as required under sectlon 44{1) {c) of the Act and to state whether parhcular matters have come to my attention. Ba•1$ of Ind0pend•nt My examInat￿n ￿ carried out in accordance ￿th RegUlat￿n 11 of the 20C6 Accounts •xamln•V8 8tatemont Regulats"ons. An examination includes a revi&w of the accounting records kept by the charty and a comparison of the a¢counts presented with those records. It also includes considerabon of any unusual itèms ￿ disclo$ure8 in the accounts and 89ek$ explanations from the trustees conceming any such matters. The prcredures undertaken do not provid8 all the evidence that would be requlred in an audit and, consequently, I do not express an audrt opinion on the view 9rven by the accounts. Inde￿ndOnt •x•mIn•￿• In the course of my examination, no matter has come to my att8nlron lother than that •t•t•m•nt digclosed on the attached pagel which gfves rrn roasonable cau8e to be[￿e that in any matenal respect th• reqUIre￿nts to keep acc(wnting records in a(xordance with section 44(11 lal of the 2CN)5 Act and RegU￿tIon 4 of the 20¢X Accounts RegLFlab'ons, and to prepare accounts Wh￿ awd with the accwnb'ng rec>yds and compty with Regulats'on 9 of the 20C6 Accounts Regulauons have not been nrt or 2. to which, in my opinion. attention should be drawn in order to enable a proper understandlng ofthe ao))unts to be reached. Name: Fiona Niddrie Relwant profes8lon•l qualfflcatlon(sl or body (If any>: Addr8•s: 105 Macaulay Drive Aberdeen AB15 8FL 210&.2 'Plea*e d•*t• bkn Sn thtr ifty do •Fvty. th) ¥*y. Sat ¢￿# maws h￿e correto your attenth)n on the lolh)wing page. - OSCR will a￿p1 dpjital or typed 8¥nabJTE