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2025-07-31-accounts

Gar Trinley Yongkhyab Ling

Trustees’ Annual Report and Receipts and Payments Accounts. Period From 1st August 2024 to 31st July 2025

SCIO: SC046673

Charity contact information: info@gartrinleyuk.com

Your charity’s name: Gar Trinley Yongkhyab Ling Scottish Charity Number: SC046673

Address: 43, Balbardie Avenue, Bathgate, West Lothian

Postcode: EH48 4AL

Telephone number: 07518748839 Email address: info@ gartrinleyuk.com

Website: www.gartrinleyuk.com

Facebook: Gar Trinley Yongkhyab Ling

The Trustees have pleasure in presenting their report together with the financial statements and the independent examiners report for the year ended 31[st] July 2024.

Contents

Trustees’ Annual Report Statement of Receipts and Payments Statement of Balances Notes to the account Independent Examiner’s Report

Charity Trustees

  1. Raimonda Brown – Convener

  2. Lee Clark – Treasurer

  3. Roger Fry – Secretary

Objectives and activities

Charitable purposes:

The advancement of the Drikung Kagyu lineage of Tibetan Buddhism, under the spiritual guidance of the Venerable Dorzin Dhondrup Rinpoche. We aim to provide facilities for public worship, holding the appropriate services, rituals and ceremonies to practice our beliefs, to make a positive difference to all members of the public and seek new followers.

The promotion of religious harmony through the teachings of the Buddhist faith to all members of the public; raising awareness and understanding of the beliefs or practices of the religion, for example by providing books or online materials; providing education or instruction in Buddhism and working to advance public understanding of religion in general, including interfaith dialogue.

Main activities:

Hold regular meetings to practice our religion, inviting all members of the public, providing information and resources. Invite Teachers to further these aims.

However, due to participants being spread geographically, all activities have been conducted online and advertised on social media and our website to be open to all. After the visit by Rinpoche in October 2024, in-person meetings in addition to online were started again.

2

Structure, governance and management

The Charity is a single tier SCIO governed by its Constitution. The Constitution was adopted on 4[th] July 2016. The structure of the organisation consists of the Charity Trustees who are also the organisation’s only members and comprise the organisation’s Board.

Trustee recruitment and appointment

Charity Trusteeship is open to any person aged 16 or over; and/or any individual who has been nominated for membership by an unincorporated organisation; and/or any corporate body, who subscribes to the purposes of the organisation and wishes to see them fulfilled.

Any person, nominated individual or body who/which wishes to become a Charity Trustee must sign a written application for Charity Trusteeship; and for a corporate body, that application must be signed by an appropriately authorised officer of that body who will remain as the representative of that corporate body until such time as the corporate body informs the Board otherwise. The application will then be considered by the Board at its next Board meeting.

Achievements and performance

Highlights of the last year :

3

Ven Dorzin Rinpoche from Singapore. Online courses have also been running, available for all.

Future Plans – .

Donation of funds to the group.

We continue our ongoing fundraising efforts with members still contributing an average of £10 per month to accrue a balance able to fund future activities and the planned visit from our Teacher, Dorzin Rinpoche.

Financial review

Income this year (£1038.24) consisted of:

Statement of the charity’s policy on reserves

Any spending of reserves must be approved by the Trustees, either at Board meetings or by agreement by email.

There is no requirement to hold a level of reserves.

Details of any deficit

No deficit.

4

Donated facilities and services

No donated facilities or services.

Future Plans

The groups priority will be to maintain a reasonable level of funds allowing a resumption of services to the public and visits from Teachers. We will also welcome new participants to expand the group.

Signed on behalf of the charity trustees:

Designation Date

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----- Start of picture text -----
R Brown
Convenor
06/11/25
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5

Gar Trinley Yongkhyab Ling

Statement of Receipts and Balances for the year ended 31[st] July 2025.

Receipts
Unrestricted Funds Unrestricted Funds Restricted funds Total 2025 Total 2024
Donations 1038 0
1038 410
Grants 0 0 0
0
Total receipts 1038 0
1038 410
Payments– Cost of charitable activities
Website and email
90 0
90 77
Zoom subscription
189 189 171
Rinpoche’s flight cost 501 0 501 0
Salisbury Centre room hire 215 0 215 0
Translator Fee 190 0 190 0
Total payments 1185 0
1185 248
Surplus (deficit) for year
(147) 0
(147) (378)

6

Gar Trinley Yongkhyab Ling

Statement of Balances as at 31/7/25

Funds Reconciliation
Unrestricted Restricted Total 2025 Total 2024
Cash & Bank Balance 1/8/24 584 0 584 962
Surplus (deficit) for year
(147) 0 (147)
(378)
Balance at 31/7/25 437 0 437
584
Cash balance
9
Bank balance 428
Total
437
Other assets – None
Liabilities – None

The accounts were approved by the Trustees at the AGM in September 2023 and signed on their behalf by:

L Clark

Treasurer

06/11/25

7

Notes to the Financial Statements for the year ending 31/7/23.

1. Basis of Accounting

These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)

2. Nature and purpose of funds

Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the Charity. The trustees maintain a single unrestricted fund for the day to day running of the Charity.

Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.

3. Related Party Transactions

During the year no remuneration or expenses were paid to the trustees or to any connected persons.

8

Enter SC No. below SC046673

APPENDIX 2

Enter charity name below

Gar Trinley Yongkhyab Ling

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from
1 8 88
Day
1 8 88 1 8 88
8
1 8 88
Month
24
Year
to Day
31
Month
7
Year
25
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 £ to nearest £
A1 Receipts
Donations 1,038 1 1 1 1,038 038 410 410
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 - - - - -
- - - - -
A1 Sub total A1 Sub total 1,038 - - - - - - - - - - 1,038 1,038 1,038 1,038 1,038 410 410
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts 1,038
-
-
~~—~~
-
-
-
-
-
-
-
-
-
1,038
-
-
-
1,038
-
-
-
1,038
-
-
-
1,038
-
-
-
1,038
-
410
-
410
A3 Payments
Expenses for fundraising activities - - - - -
Gross trading payments - - - - -
Investment management costs - - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 1,185 1 1 1 1,185 185 788 788
Grants and donations
- - - - -
Governance costs:
- - - - -
Audit / independent examination - - - - -
Preparation of annual accounts - - - - -
Legal costs - - - - -
Other Other Other
- - - - -
- - - - -
**A3 Sub total ** 1,185 - - - - - - - - - - 1,185 1,185 1,185 1,185 1,185 788 788
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments
-
A4 Sub total -
-
-
-
-
-
Total payments 1,185
-
-
-
1,185
788
Net receipts / (payments)
147)
(
-
-
-
147)
(
378)
(
A5 Transfers to / (from) funds
-
Surplus / (deficit) for year
147)
(
-
-
-
147)
(
378)
(
~~SSSS ]—~~
~~——————~~

APPENDIX 2

Gar Trinley Yongkhyab Ling

SC046673

Section B Statement of balances 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 £
584
147)
(
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 584 962
Surplus / (deficit) shown on receipts and
payments account
147)
(
378)
(
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
437 - - - 437 584
-
-

-

-
asset belongs

-

-
Fund to which 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
~~L~~ ~~F~~ ~~C~~lark L F C lark 22 January 2026
Roger Fry R B Fry 22 January 2026

OSCR R and P Accounts / Statement of balances

2

December 2007

APPENDIX 2

Gar Trinley Yongkhyab Ling

SC046673

Section C Notes to the Accounts

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

Again this year, we have continued regular weekly practices online via Zoom. Following Rinpoche's visit in October, more participants joined us and some in-person meetings were held. Unfortunately, these were not well supported over time but online practices continue. Rinpoche's visit was a success, he expressed his gratitude to the board for their efforts. Due to generous donations during the visit by all, there are still funds in the bank. Costs assocciated with this visit were his flight, rooms for services and teachings, and a translator fee. Regular costs include maintenance of the website and access to an email account, and Zoom subscription which we use every week. The independent examiners report has again been donated free of charge - many thanks to him.

C2 Grants

C3a Trustee remuneration

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)

X
Authority under which paid £

C3b Trustee remuneration - details

C4a Trustee expenses

If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) X

Nature of transaction Number of
trustees
£
Number of
trustees
£
Nature of relationship
Transaction
amount (£)
Balance
outstanding at
period end (£)

C4b Trustee expenses - details

C5 Transactions with trustees and connected persons

C6 Other information

OSCR R and P Accounts / Notes

3

December 2007

APPENDIX 2

Gar Trinley Yongkhyab Ling

SC046673

Additional analysis (1)

Analysis of receipts and payments

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 1,038 1,038 410
-
-
-
Total
2 Grants
1,038 - - - 1,038 410
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
Total last period
to nearest £
-
-
-
-
Total
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 £
-
-
-
-
-
-
-
-
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 £
Website 18






18









19
Google services 72 72 58
Zoom subscription 190 190 171
Rinpoche's flight cost 501 501 -
Room hire 215 215 223
Translator fee 190 190 -
Donation to Rinpoche - - 97
Airbnb Rinpoche's accommodation - - 220
-
-
-
Total 1,186 - - - 1,186 788
reference error - - - reference error -

OSCR R and P AccountsAdditional notes (1)

December 2007

APPENDIX 2

SC046673

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 1,038 1,038 410
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
1,038 - - - 1,038 410
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
1,038 - - - 1,038 410
-
Expenses for fundraisingactivities -
Gross tradingpayments -
Investment management costs -
Payments relatingdirectlyto charitable activities 1,185 1,185 788
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
1,185 - - - 1,185 788
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
1,185 - - - 1,185 788
-
147)
(
- - - 147)
(
378)
(
-
147)
(
- - - 147)
(
378)
(
-

Nature and purpose of funds

xpressed his gratitude to the board for their efforts. Due to generous donations during the visit by all, there are still funds in the bank. Costs assocciated with th

OSCR R and P AccountsAdditional notes (2)

December 2007

APPENDIX 2

Gar Trinley Yongkhyab Ling

SC046673

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts 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 tradingpayments -
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

OSCR R and P AccountsAdditional notes (3)

December 2007

APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of Gar Trinley Yongkhyab Ling

Report to the
trustees/members of
Independent examiner’s report on the accountsV2
Charity name
Gar Trinley Yongkhyab Ling
Registered charity SC046673
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
1
8
2024
To
31
7
2025
Set out on pages (remember to include the page
numbers of additional sheets)
Respective
responsibilities of
trustees and examiner
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 (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
examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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 viewgiven bythe accounts.
Independent examiner’s In the course of my examination, no matter has come to my attention [other than that
statement 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
understanding of the accounts to be reached.
Signed:** Iain A Stewart
Date:
22/01/26
Name: Iain Alistair Stewart
Relevant professional
qualification(s) or body BA MLitt PGDIT
(if any):
Address: Flat, 28 High Street South, Crail, Fife, KY10 3TE

*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.

** OSCR will accept digital or typed signatures

APPENDIX 3

Disclosure section

Only complete if the examiner needs to highlight material problems.

Give here brief details of any items that the examiner wishes to disclose

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