## **APPENDIX 1** ## OSC **r** |**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**|**Trustees’ Annual Report for the period**| |---|---|---|---|---|---|---|---| ||Period start date||||Period end date||| ||Day|Month|Year||Day|Month|Year| |From|01|04|2024|To|31|03|2025| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** Cloud Water Zen **Other names charity is known by Registered charity number SC046443 Charity’s principal address** **Names of the charity trustees on date of approval of Trustees’ Annual Report** **----- Start of picture text -----**
Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
**1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||Constitution|| ||As per Constitution|| |||| |**Objectives and activities**||| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**||| ||B - the advancement of education
C - the advancement of religion
I - the provision of recreational facilities, or the organisation of
recreational activities, with the object of improving the conditions of life for
the persons for whom the facilities or activities are primarily intended|| ||Weekly meetings for meditation.
Periodic sessions advertised to the public: ‘Introduction to Zen Buddhism
and mindfulness practice’.
Short evening courses exploring different aspects of Zen Buddhist
teaching and practice
Weekend and day-long meetings for longer periods of meditation and
personal interviews with the Spiritual Leader.
Longer meditation retreats held over a period between 2-7 days
Regular mindfulness meditation courses|| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|Continuation of the activities noted in the Summary (above)
Consolidation and development of our own city centre premises.
We have continued to offer a series of Mindfulness meditation and yoga
courses, aimed at offering people on low income and asylum
seekers/refugees the opportunity to participate in these activities
Expanding range of activities we offer to include an expanded programme
of introductory courses to Buddhist meditation as well as additional
opportunities for more detailed advice and support for people wishing to
try out Zen Buddhist practice
Adding a third longer meditation events to our range of activities including
residential meditation retreats
Participation in Glasgow Doors Open Weekend September 2024
Continuing membership of the Poverty Alliance, supporting their work to
alleviate poverty in Scotland
Continuing to fundraise for, and investigate into, the purchase of a retreat
centre, with a range of fundraising activities taking place to date| |---|---| |**Financial review**|| |---|---| |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|| ||The charity’s policy on reserves is to cover any potential liabilities that
may arise; including the property lease such as rent shortfall,
redecoration costs and costs to put right the property once the charity has
left the property. We endeavour to ensure sufficient reserves are held in
order to enable us to meet all costs associated with the terms of our
lease. These reserves have remained very healthy during the past
financial year| ||N/A| ||We offer free participation in any of our events for any person unable to
offer any kind of financial contribution or donation and a number of people
have participated in this way| **3** ## **APPENDIX 1** ## **Other optional information** ## **Declaration** **The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (e.g. Chair) Date** APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (e.g. Chair) Date E[Ii/as ÉlILILf Enter SC No. below **SC046443** **Cloud Water Zen** ## sacral |sacral|||||||||||||||||||||||**SC046443**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Receipts andpayments accounts**
**For the period**
**from**
Period start date
Period end date
**to**
01
April
2024
Day
Month
Year
Day
Month
Year
31
March
**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**| |||**to nearest £**||**to nearest £**|**to nearest £**||||**to nearest £**|||||**to nearest £**||||**to nearest £**||**to nearest £**|||**to nearest £**| |**A1 Receipts**|||||||||||||||||||||||| |Donations||**69,574**||||||||||||||||**69**|**69**|**69,574**|||**42,163**| |Legacies||||||||||||||||||**-**|**-**|**-**|||| |Grants||**8,025**||||||||||||||||**8**|**8**|**8,025**|||**6,675**| |Receipts from fundraisingactivities||||||||||||||||||**-**|**-**|**-**|||| |Gross tradingreceipts||||||||||||||||||**-**|**-**|**-**|||| |Income from investments other than|||||||||||||||||||||||| |land and buildings||||||||||||||||||**-**|**-**|**-**|||| |Rents from land & buildings||||||||||||||||||**-**|**-**|**-**|||| |Gross receipts from other charitable|||||||||||||||||||||||| |activities||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A1 Sub total_**|**_A1 Sub total_**|**77,599**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**77,599**|**77,599**|**77,599**|||**48,838**| |**A2 Receipts from asset &**|||||||||||||||||||||||| |**investment sales**|||||||||||||||||||||||| |Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 77,599**
**-**
**-**
~~——~~||||||||||||||**-**
**-**|**-**
**-**|**-**
**-**||**-**
**-**
**-**
**77,599**|**-**
**-**
**-**
**77,599**|**-**
**-**
**-**
**77,599**|||**-**
**48,838**| |**A3 Payments**|||||||||||||||||||||||| |Expenses for fundraising activities||||||||||||||||||**-**|**-**|**-**|||| |Gross trading payments||||||||||||||||||**-**|**-**|**-**|||| |Investment management costs||||||||||||||||||**-**|**-**|**-**|||| |Payments relating directly to charitable|Payments relating directly to charitable||||||||||||||||||||||| |activities||**27,621**||||||||||||||||**27**|**27**|**27,621**|||**22,944**| |Grants and donations|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Governance costs:|||||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |Audit / independent examination||||||||||||||||||**-**|**-**|**-**|||| |Preparation of annual accounts||||||||||||||||||**-**|**-**|**-**|||| |Legal costs||||||||||||||||||**-**|**-**|**-**|||| |Other|Other|Other|||||||||||||||||||||| |||||||||||||||||||**-**|**-**|**-**|||| |||||||||||||||||||**-**|**-**|**-**|||| |**_A3 Sub total_ **||**27,621**||**-**|**-**|**-**|**-**||**-**|**-**|**-**|**-**||**-**|**-**|**-**||**27,621**|**27,621**|**27,621**|||**22,944**| |**A4 Payments relating to asset and**|||||||||||||||||||||||| |**investment movements**|||||||||||||||||||||||| |Purchases of fixed assets
**-**
Purchase of investments
**-**
**_A4 Sub total_ -**
**-**
**-**
**-**
**-**
**-**
**_Total payments_ 27,621**
**-**
**-**
**-**
**27,621**
**22,944**
~~————————~~|||||||||||||||||||||||| |**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**49,977**
**-**
**-**
**-**
**49,977**
**25,894**
**-**
**49,977**
**-**
**-**
**-**
**49,977**
**25,894**
~~=SSS5=~~||||||||||||||||||||||| APPENDIX 2 **SC046443** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**79,801**
**49,977**|**Restricted funds**
**to nearest £**|**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|||||**79,801**|**53,907**| ||Surplus / (deficit) shown on receipts and
payments account|||||**49,977**|**25,894**| |||||||**-**|| |||||||**-**|| ||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**129,778**|**-**|**-**|**-**|**129,778**|**79,801**| |||0|-|
-
**Fund to which**|
-
**asset belongs**|0|- 0| |||||||**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 £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**| ||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Print Name**|**Total**|**-**|
**-**| ||||||||**Date of**
**approval**| ||||||||| ||||||||| 2025 OSCR Financial Accounts_20250914 / Statement of balances 2 December 2007 APPENDIX 2 **SC046443** ## **Section C Notes to the Accounts** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C4b Trustee expenses -**
**details**
**C5 Transactions with trustees**
**and connected persons**
**C3b Trustee remuneration -**
**details**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_
**C2 Grants**|N/A|N/A|N/A|||| |---|---|---|---|---|---|---| ||**Type of activity or project supported**
N/A|||**Individual /**
**institution**|**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**||||**£**| ||Payments to
for qualified Zen Buddhist teacher services (to organise, facilitate
and lead meditation sessions, courses and retreats and to provide instruction to individuals
who participate in CWZ).|||||**4,550**| |||||||| |||||||| |||||||| |||||||| |||||||| ||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**|**£**| |||||||| |||||||| |||||||| |||||||| |||||||| ||**Nature of relationship**

N/A||||**Transaction**
**amount (£)**|**Balance**
**outstanding at**
**period end (£)**| ||
N/A|||||| |||||||| |||||||| |||||||| |||||||| ## **C6 Other information** 2025 OSCR Financial Accounts_20250914 / Notes 3 December 2007 APPENDIX 2 **SC046443** ## **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 £**| |Including£2,548 HMRC Gift Aid receipt||**77,599**|||||**77,599**||**42,163**| |2548.33|||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**2 Grants**||**77,599**||**-**|**-**|**-**|**77,599**||**42,163**| |||**reference**
**Unrestricted**
**funds**
**to nearest £**||**-**
**Restricted funds**
**to nearest £**|**-**|**-**|**reference**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |GCVS||**8,025**|||||**8,025**||**6,675**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**
**3 Gross receipts from other charitable activities**||**8,025**||**-**|||**8,025**||**6,675**| |||**-**
**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 £**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**-**||**-**|**-**|**-**|**-**||**-**| |||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** |||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---|---| |||**27,621**|||||**27,621**|









|**22,944**| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| ||||||||**-**||| |**Total**||**27,621**||**-**|**-**|**-**|**27,621**||**22,944**| |||-||-|-|-|-||reference error| 2025 OSCR Financial Accounts_20250914Additional notes (1) December 2007 APPENDIX 2 **SC046443** ## **Additional analysis (2)** |**Additional analysis (2)**|||||||| |---|---|---|---|---|---|---|---| |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**||**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**| |Donations|**69,574**|||||**69,574**|**42,163**| |Legacies||||||**-**|| |Grants||||||**-**|| |Receipts from fundraisingactivities|**8,025**|||||**8,025**|**6,675**| |Gross tradingreceipts||||||**-**|| |buildings||||||**-**|| |Rents from land & buildings||||||**-**|| |Gross receipts from other charitable activities||||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**77,599**||**-**|**-**|**-**|**77,599**|**48,838**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**77,599**||**-**|**-**|**-**|**77,599**|**48,838**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|**-**| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto charitable activities|**27,621**|||||**27,621**|**22,944**| |Grants and donations||||||**-**|| |Governance costs:||||||**-**|| |Audit / independent examination||||||**-**|| |Preparation of annual accounts||||||**-**|| |Legal costs||||||**-**|| |||||||**-**|| |||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**27,621**||**-**|**-**|**-**|**27,621**|**22,944**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**27,621**||**-**|**-**|**-**|**27,621**|**22,944**| |||||||-|| ||**49,977**||**-**|**-**|**-**|**49,977**|**25,894**| ||||||||| |||||||**-**|| ||||||||| ||**49,977**||**-**|**-**|**-**|**49,977**|**25,894**| |||||||-|| |**Nature and purpose of funds**|||||||| ||||||||| 2025 OSCR Financial Accounts_20250914Additional notes (2) December 2007 APPENDIX 2 **SC046443** ## **Additional analysis (3)** |**Additional analysis (3)**|||||**-**|**SC046443**| |---|---|---|---|---|---|---| |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |Donations|||||**-**|| |Legacies|||||**-**|| |Grants|||||**-**|| |Receipts from fundraisingactivities|||||**-**|| |Gross tradingreceipts|||||**-**|| |Income from investments other than land and
buildings|||||**-**|| |Rents from land & buildings|||||**-**|| |Gross receipts from other charitable activities|||||**-**|| |**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|| |Proceeds from sale of investments|||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Expenses for fundraising activities|||||**-**|| |Gross trading payments|||||**-**|| |Investment management costs|||||**-**|| |Payments relating directly to charitable activities|||||**-**|| |Grants and donations|||||**-**|| |Governance costs:|||||**-**|| |Audit / independent examination|||||**-**|| |Preparation of annual accounts|||||**-**|| |Legal costs|||||**-**|| ||||||**-**|| ||||||**-**|| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**-**|**-**|**-**|**-**|**-**|**-**| |||||||| ||||||**-**|| |||||||| ||**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| |**Nature andpurpose of funds**||||||| |||||||| 2025 OSCR Financial Accounts_20250914Additional notes (3) December 2007 Fe ## **7APPENDIX 3** ## OSC **r** Office of the Scottish **Charity Regulator** ## **’ Independent examiner s report on the accounts V2** ||**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**|**Independent examiner’s report on the accountsV2**| |---|---|---|---|---|---|---|---|---|---| |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|Cloud Water Zen||||||||| ||**SC046443**||||||||| ||Period start date|||||Period end date|||| ||Day|Month|Year|||Day||Month|Year| ||
01|04|2024|**to**||
31||03|2025| ||1 & 2|||||||(remember to include the page
numbers of additional sheets)|| ||||||||||| ||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. 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.||||||||| ||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 accounts presented with
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks 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 accounts.||||||||| ||In the course of my examination, no matter has come to my attention [other than that
disclosed on the attached page*]
1.
which gives me reasonable cause to believe that in any material respect the
requirements:
•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations, and
•
to prepare accounts which accord with 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
e accounts to be reached.||||||||| ||||||**Date:**||`24-Sep-25`||| ||||||||||| ||`Institute of Chartered Accountants of Scotland (ICAS)`||||||||| ||||||||||| ||||||||||| ||||||||||| ||||||||||| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. APPENDIX 3 Disclosure section Only complete if the examiner needs to highlight material proble￿￿. Give here brief details of any items that the examiner wishes to disclose N/A