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2025-03-31-accounts

APPEND￿ I oscr,- Period start date M(￿th Year 2(r24 Period end date Month Year March 2025 01 To 31 Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charity number Chaiity's principal address Varapunya Buddhist Society (Varapunya Meditation Centre) SC043989 Easter Mains Cottage Malns of Klnmundy Kingswells Aberdeen Postcode AB15 8RB Names of the charity trustees on date of approval of Trustees, Annual Report Trustee name Office (if any) Dates acted if not for whole year (or body) entitled to appoint trustee (rf any) 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1 Reference and administration details Names of all other charity trustees during the period, rf any, (for example, those who resigned part way through the financial period) Name Dates acted rf not for wI￿le year structure, governance and management Type of governing document Trust Deed Trustee recruitment and appointment In accordance with trust deed Objectives and activities Charitable purposes The advancement of the Buddhist rel￿10n and especially focused on the practice of mindfulness medttation within wider publiclcommunity. Summary of the main activities in relation to these objects

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period All servi￿5 are provided free and run entirely on 'generous donation. basis. Online sessions have beneffted not C￿lY locals but national & international audience. Teaching and cLasses conducted in at least of three languages: English. Thai and Nepalese. Approximately over 300 people a month benefited through sessions that the centre offers In the varlous ways. We also organlsed Onllne medltations wtth distinguish Buddhist scholars. There were dasses and number of meditation retreats for children at the centre benefitting almost 15-20 per sessions. Weekty medtlation sessions on average benefft: Friday- SurKlay online Moming session.. &10 people per I session Wednesday moming online practice: 10-12 people I per session. Wednesday evening in-person practice: &10 people I per session Monthly meditation sessions and average benefft.. Mindlulness Mondays. typically 718 people per session Distance Mindfulness Learning: average 10-15 peoplelsession Buddha Metta Satsang Meditation: average 5-10 peoplelsession In order to accommodate further demarKI, we run short courses on Buddhism in English and Thai language. We also extended our affiliation wth local and intemational organisations, such as Worfd Buddhist Dhammaduta Organisation. The Council of Thai Bhikkhus in trie USA, Lay Ministers of Buddhi8t, World Peace Award Conference. Representatives of the centre attended and parucipated In those events. The centre also exlended modest but helpful donations to organisations that were able to support people in need. Substantial support to those in need in Thailand, Free Medical Clinic in Lumbini. Nepal. Publicatlon of books on 'Mindfulness Mondays,. 'Practical Buddhlsm, and 'Onllne Interfaith Booklets. to support mental health & wellbelng and hamionious community through Interfaith Aclivty. Significant improvement of Uposatha MedrtatTron Hall construction project, which is expected to be completed by mid 2025. Financial review Brief statement of the charity's policy on reserves All unrestricted funds held at bank constrtute the reser4es of the charty.

Details of any deficit Donated facilities and services (if any) APPENDIX 1 Other optional information The centre continued its previous supports to local communities via online and in person in various ways. such as offering mindfulness sessions. counselling and providing material support. Mindfulness sessions at the Aberdeen druglalcohol recovery charity (Al R), actively involved in events with Aberdeen Interfaith Group & official refugee reception etc. Mindfulness Mondays, session in collaboration with NHS Grampian & ACH&SCP continued to support mental health & well-being of NHS stafts and general public. Groundbreaking Ceremony for the construction of Uposatha Meditation Hall at the centre was remarkable. About 80 People from across UK attended the ceremony. The project began around late summer and expected to complete by mid 2025. The 8"Interfaith Mindfulness event was organised in collaboration with Aberdeen Interfaith Group at the centre. Over 40 people from drfferent faithslbelief and community groups joined to share their thoughts on 'Mindful Movement,. which is also published as a e-booklet. There were a few physical activities from drfferent members. To facilitate and support for the mindfulness meditation practice is being continued via zoom weekly to reinforce practices and provide support for people who need this to develop their meditation practice. The centre received national & intemational recognition and was invited to attend different events from drfferent organisations. both religious and non-religious. Buddhist and non-Buddhists. such as (1) in the UK: Interfarth Scotland. Buddhapadipa temple London. World Buddhist Dhammaduta Organisation. Mangala Buddha Vihara. London Mindfulness Medrtation Centre, Wat Mahathat UK, Wat Phra Singh UK. (2) Abroad: The council of Thai Bhikkhus in the USA, Wat Thai Norway. Lay Ministers of Buddhist Religion in the USA, World Buddhist Dhammaduts Organisation in Singapore. Declaration The trustees declare that they have approved Ihe trustees. report above. Signed on behalf of the charity's trustees

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Signature(s)
Full name(s)
Position (e.g. Chair)
Chair
Date
2025-10-14
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4

Enter SC No. below

APPENDIX 2

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SC043989

Receipts and Receipts and Receipts and Receipts and Receipts and Receipts and Receipts and Receipts and ts andpayments accounts ts andpayments accounts ts andpayments accounts ts andpayments accounts ts andpayments accounts ts andpayments accounts ts andpayments accounts ts andpayments accounts
Period start date Period end date Period end date
For the period
from
01
Day
April
Month
2024
Year
to Day
31
Month
March
Year
2025
Section A Statement of receipts and payments
Unrestricted
funds
Restricted funds Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
Total funds last
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 26,155 66 66 66,100 92 92 92 92,255 255 89,146
Legacies - - - - -
Grants - - - - - 1,910
Receipts from fundraisingactivities - - - - -
Gross tradingreceipts - - - - -
Income from investments other than
land and buildings - - - - -
Rents from land & buildings - - - - -
Gross receipts from other charitable
activities 3,136 3 3 3 3,136 136 2,653
- - - - -
A1 Sub total A1 Sub total 29,291 66,100 66,100 66,100 - - - - - - - 95,391 95,391 95,391 95,391 95,391 91,056
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
Total receipts 29,291
~~—~~
-
66,100
-
66,100
-
66,100
-
-
~~
~~ -
-
-
-
-
-
-
-
-
-
95,391
91,056
~~——~~
A3 Payments
Expenses for fundraising activities - - - - -
Gross trading payments - - - - -
Investment management costs - - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 22,163 123,862 146 146 146 146,025 025 29,091
Grants and donations 577 577 577 577 577 577 825 825
Governance costs:
- - - - -
Audit / independent examination 100 100 100 100 100 100 100 100
Preparation of annual accounts - - - - -
Legal costs - - - - -
Other Other
- - - - -
- - - - -
**A3 Sub total ** 22,840 123,862 - - - - - - - 146,702 146,702 146,702 146,702 146,702 30,016
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 22,840
123,862
-
-
146,702
30,016
~~—_=====~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
6,451
57,762)
(
-
-
51,311)
(
61,039
-
6,451
57,762)
(
-
-
51,311)
(
61,039
~~====—=~~

APPENDIX 2

SC043989

-

Section B Statement of balances

Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
Details Unrestricted
funds
to nearest £
47,850
6,451
Restricted funds
to nearest £
129,059
57,762)
(
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
Cash and bank balances at start of year 176,909 113,217
Surplus / (deficit) shown on receipts and
payments account
51,310)
(
63,692
-
-
Cash and bank balances at end of year
Details
54,301 71,297 - - 125,598 176,909
Fund to which asset belongs Market valuation
to nearest £
Last year
to nearest £
Details Fund to which asset belongs Total
Cost (if available)
to nearest £
-
-
Current value (if
available)
to nearest £
Last year
to nearest £
Property at Easter Mains Cottage, Mains
of Kinmundy, Kingswells, Aberdeen, AB15
8RD
360,000
Details Total
360,000
Fund to which liability relates
360,000 -
-
Amount due
to nearest £
Last year
to nearest £
Loan from 360,000
Details Total
Fund to which liability relates
360,000 -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Total
Print Name
-
-
Date of
approval
16/12/2025

Receipts and payments 2425 Varapunya / Statement of balances

2

December 2007

APPENDIX 2

SC043989

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C2 Grants

C3a Trustee remuneration

C3b Trustee remuneration - details

C4a Trustee expenses

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

Type of activity or project supported Type of activity or project supported Individual /
institution
Number of grants
made
£
Number of grants
made
£
Total -
If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)
Authority under which paid £
Trust deed(Livingexpenses of Abbot) 2,400
If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)
this box
Nature of transaction Number of
trustees
£
Car Repairs & Maintenance 1 2,314
Healthcare 1 189
Mobile Phone 1 129
Total 2,632
Nature of relationship Transaction
amount (£)
Balance
outstanding at
period end (£)

C6 Other information

Receipts and payments 2425 Varapunya / Notes

3

December 2007

APPENDIX 2

Receipts and payments 2425 Varapunya / Notes

December 2007

4

APPENDIX 2

SC043989

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
Donations for meditation hall/Summer house 66,100 66,100
General donations 26,155 26,155 89,146
-
-
Total 26,155 66,100 - - 92,255 89,146
- - - - - -

2 Grants

2 Grants 2 Grants
Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
- 1,910
-
-
-
Total - 1,910
- - - -

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
Other activities - bank interest 3,136 3,136 2,653
-
-
-
-
-
-
-
Total 3,136 - - - 3,136 2,653
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total current
period
to nearest £
Total last
period
to nearest £
Charitable activities 22,163 123,862 146,025 29,091
-
-
-
-
-
-
-
-
-
-
Total 22,163 123,862 - - 146,025 29,091
- - - -

Receipts and payments 2425 VarapunyaAdditional notes (1)

December 2007

APPENDIX 3 OSCR 0tt6h Charity Regulat( Inde endent examiner's re ort on the accounts Report to the Chanty name Var4>unya B￿￿1￿¥St {V￿mInYa M￿1rta1K￿ Centre) trusteeslmembers of Registered charity SC043989 number On the accounts of the charity for the period Period start date Month Period end date Month March Yeer 01 2024 to 31 2025 Set out on pages 10 remerter ki I￿lUde Ihe p￿e umter5 sheets) Respective The chariws trustees are responsible for the preparation of the accounts in accordance responsibilities of with the terms of the Charities and Trustee Investrnent (Scotland) 2005 Act and the trustees and examiner Charities Accounts (Scoliand) Regulab'ons 2006 {as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) {c) of the Act and to state whether particular matters have come to my attention. Basis of independent My examination is carried out in accordance with Regulation 11 of the 2006 Accounts examiner's statement Regulations. An examinab'on includes a review of the accounting records kept by the charty and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disdosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do r￿t express an audit opinion on the view given by the accounts. Independent examiner's In the course of my examination. no matter has ccAne to my attention statement which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with seclion 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord wrth the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understandin of the accounts to be reached. Signed: Name: Relevant professional qualification(s) or body (if any).. 112/2025 Address: ALVO 38 Ca3tle Street Aberdeen ABII 5YtJ "Please delete the words in the I￿￿kets (k) ￿1 appty. Wthe (k) aFvty. set tlM)se IT￿tt￿5 have c¢Nne to your attentK)n on Ihe follo￿ng page.

APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose