OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Company registration number SC331253 (Scotland) Charity registration number SC038773 (Scotland)

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr H Saionji
Mrs M Saionji
Ms R Saionji (Yoshikawa)
Mrs M Saionji (Kawamura)
Ms F J Stuart
Ms C Uchima
Ms Y Saionji
Secretary Ms C Uchima
Charity number (Scotland) SC038773
Company number SC331253
Registered office Allanton House
Auldgirth
Dumfries
Dumfries & Galloway
DG2 0RY
Independent examiner Jennifer McDairmant, FCA
26 High Street
Annan
Dumfries & Galloway
DG12 6AJ

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

CONTENTS

Page
Trustees' report 1 - 7
Independent examiner's report 8
Statement of financial activities 9
Statement of financial position 10
Notes to the financial statements 11 - 16

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

To spread the message 'May Peace Prevail On Earth', to help achieve harmony within the individual, in society, and with our environment, where peace is seen as the highest aspiration of society.

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Achievements and performance

Ongoing repairs and renovations continued throughout 2025 as well as the development of wellbeing workshops and activities for children, young people and adults.

Regular meetings, the administration and facilitation of the following were held to: ∙

Areas of focus for House, Grounds and Garden:

1. House

2. Grounds

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

3. The Walled Garden

4. Volunteers

5. Events

January

February

March

April

May

June

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

July

August

September

October

November

December

6. Workshop Development

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

7. Seven Stations Meditation Activities

8. Wellbeing Days

9. Children and Young People

Strategic planning and development

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Connected bodies

The Goi Peace Foundation, Tokyo, Japan;

May Peace Prevail on Earth International, New York;

Cairn Chorus Community Choir; Community Learning and Development, Dumfries;

Dances of Universal Peace; Disabled Support Network; Dumfries Aikido Group; D&G Council,Dumfries; Fairtrade;

Outdoor Woodland Learning (OWLS);

Friends of Cantu and Calisto Baschera (Cantu Italian High Schools);

Holywood Trust; Dumfries Carers Centre;

Red Cross Voluntary Action;

D&G Council schools; IDEAS Network;

Realize Your Potential/QUEST Young Carers (a CIC);

The Usual Place;

The Stove;

MOOLS;

Sleeping Giants Community Development;

Dumfries and Galloway Leader Programme;

Standing Tall Arts; Scottish Guardianship Programme;

D & G Quakers;

WOSDEC;

Singing Bowls; NHS;

Various yoga groups.

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

As a venue: We have redesigned interior and outdoor spaces to facilitate use for meetings and workshops.

Education: the ‘Peace Prevails Schools Programme’ has been developed further and offered to more schools throughout the UK and internationally.

Flag ceremonies, yoga and meditation: Theses activities have been adapted for presentation, both online and offline.

We are planning to further develop our volunteer programme and create well-being focussed workshops in the near future.

Structure, governance and management

The charity is a company limited by guarantee and is governed by it's memorandum and articles of association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr H Saionji

Mrs M Saionji Ms R Saionji (Yoshikawa) Mrs M Saionji (Kawamura) Ms F J Stuart Ms C Uchima Ms Y Saionji

The trustees' report was approved by the Board of Trustees.

Ms C Uchima

Company Secretary Dated: 1 June 2026

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

I report on the financial statements of the charity for the year ended 31 December 2025, which are set out on pages 9 to 16.

Respective responsibilities of trustees and examiner

The charity trustees (who are also the directors of May Peace Prevail on Earth International Ltd for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.The charity trustees consider that the audit requirement of Regulation 10(1)(a)-(c) of the Charities Accounts (Scotland) Regulations 2006 does not apply.

It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and

  3. to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Jennifer McDairmant, FCA

26 High Street Annan Dumfries & Galloway DG12 6AJ 19 June 2026

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Charitable activities 9 136,289 136,922
Total income 136,289 136,922
Expenditure on:
Charitable activities 10 137,379 124,790
Total expenditure 137,379 124,790
Net income/(expenditure) and movement in funds (1,090) 12,132
Reconciliation of funds:
Fund balances at 1 January 2025 59,897 47,765
Fund balances at 31 December 2025 58,807 59,897

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

Notes
Fixed assets
Tangible assets
5
Current assets
Debtors
6
Cash at bank and in hand
Creditors: amounts falling due within one year
7
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
11		 2025
£
-
35,826
35,826
(898)		 £
23,879
34,928
58,807
58,807
58,807		 2024
£
1,624
33,726
35,350
(3,628)		 £
28,175
31,722
59,897
59,897
59,897

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 19 June 2026

Mr H Saionji Trustee

Ms R Saionji (Yoshikawa) Trustee

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

Charity information

May Peace Prevail on Earth International Ltd is limited by Guarantee. The registered office is Allanton House, Auldgirth, Dumfries, DG2 0RY.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Pyramid property 10% reducing balance Equipment 15% reducing balance Fixtures and fittings 20% reducing balance Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements - -
Depreciation of owned tangible fixed assets 4,295 5,182

4 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

5 Tangible fixed assets

Cost
At 1 January 2025
At 31 December 2025
Depreciation and impairment
At 1 January 2025
Depreciation charged in the year
At 31 December 2025
Carrying amount
At 31 December 2025
At 31 December 2024
6
Debtors
Amounts falling due within one year:
Other debtors
7
Creditors: amounts falling due within one year
Trade creditors
Accruals and deferred income		 Pyramid
property
Equipment
Fixtures and
fittings
Motor vehicles
£
£
£
£
15,552
125,808
8,958
19,490
15,552
125,808
8,958
19,490
7,511
110,621
8,485
15,017
804
2,278
95
1,118
8,315
112,899
8,580
16,135
7,237
12,909
378
3,355
8,041
15,187
474
4,473
2025
£
-
2025
£
-
898
898		 Total
£
169,808
169,808
141,634
4,295
145,929
23,879
28,175
2024
£
1,624
2024
£
3
3,625
3,628

8 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

9 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Income
Funding received 129,538 121,992
Donations received 1,413 10,986
Other income 80 51
Workshops, events & education programmes 5,258 3,893
136,289 136,922

10 Expenditure on charitable activities

Expenditure Expenditure
2025 2024
£ £
Direct costs
Staff costs 59,213 49,157
Depreciation and impairment 4,295 5,182
Rates and water 4,037 3,764
Light and heat 15,174 11,057
Repairs and maintenance 2,607 7,382
Insurance 6,322 5,881
Motor vehicle expense 2,681 1,935
Other motor/travel cost 3,727 3,065
Legal and professional fees 4,122 -
Telephone 502 470
Other office costs 9,115 7,455
Garden and grounds 3,135 3,777
Other labour 14,900 19,300
Hospitality 4,315 3,629
Accountancy 3,234 2,736
137,379 124,790
Analysis by fund
Unrestricted funds 137,379 124,790

MAY PEACE PREVAIL ON EARTH INTERNATIONAL LTD

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

11 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January Incoming Resources
At 31 December
At 31 December
2025 resources expended 2025
£ £ £ £
General funds 59,897 136,289 (137,379) 58,807
Previous year: At 1 January Incoming Resources
At 31 December
2024 resources expended 2024
£ £ £ £
General funds 47,765 136,922 (124,790) 59,897

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

13 Employees

The average monthly number of employees during the year was:

Employees
Employment costs
Wages and salaries		 2025
Number
3
2025
£
59,213		 2024
Number
3
2024
£
49,157

There were no employees whose annual remuneration was more than £60,000.