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 wIle 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 rel10n 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 servi5 are provided free and run entirely on 'generous donation. basis. Online sessions have beneffted not ClY 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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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
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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 B1¥St {VmInYa M1rta1K 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 IlUde Ihe pe 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 rt 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 Ikets (k) 1 appty. Wthe (k) aFvty. set tlM)se ITtt5 have c¢Nne to your attentK)n on Ihe follong 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