Theosophical Society In Scotland Charlty Trustees, Report and Accounts for the year ended 28 February 2026 Charity No: SC047151
Theosophical Society in Scotland Charity Year ended 28 February 2026 Cont¢nts P&gc Tnte£S, Annual Report R¢ference and admiiitslrative inf0rn18tioll Trustee3' Ir8ponsibilities Indq)end¢i* Exatniner's report Stalemcntof Financial Activities Balauc¢ Sheet Notes andAcwunting Policies
Theosophical Society in Scotland Charity Triistees? Annual Report (conL) Year ended 28 February 2026 Page l. I'h¢ trustceg preKnt th¢ir annu81 r¢port and fijiatioial 8lt•ments of cbfirity foi. th¢ y¢AT cnded 28 Febn]8ry 2rr26. Th¢ fjnAncial stst¢M¢Jit& Imve been prepw¢d itt a¢¢ordan¢¢ with the accounting wli¢i¢8 S¢t oiit in ihe notes to the ac¢outsi$ and coinply with th¢ ¢haJity's cojistitulion, tlie ChAriti¢s and Trts81¢¢ Inv¢8tmeiit (Sb'otlartdl Act 2005. thc Chariti¢sAccount8 (Scotland}Regulation& 205[&$ ani¢tided}snd Awounling snd R¢portin8 by Chariti¢B.' Stkfeinex)t trfReBomm¢nded Pra¢tic¢ applicubl¢ to ohRriti& pieparing dieir &c¢oiinl8 tll accordaDe¢ with th¢ Fioanoial R¢portill8 Standatd fLpplicabl¢ in th¢ UK ond RGpiiblio of tr¢[ld. Objectives 4nd ActAvitie& The or8anisDtion's purpos¢s ar¢, foT tho publio bencfjtr. ro advance edUtioN in th¢ fi¢lds of i'eligion, E¢i¢n¢¢ and phElosophy, and the eomp&iatiV¢ study th¢[r, and in Stich other y6 88 the ¢harity tru9t¢¢8 think fjl 8nd th¢r¢by also to prornot¢ moral and 5pirith141 w¢lfaT¢. To promot¢ r¢liBiOUS all0¢ rAttjhl haimony trhrou8h PToniotion of ullderstanding and fellowship AiF)ong people of all r&o¢s. natiottaliliets, philosophi¢$ and religions. Achievements and Performance As outliii¢d in ourAnnLIAI reptsrt of 2024125 our Cliarity Tiu8teos h¢ld an etneig¢Ll¢y ttt¢¢tillB oil t1 Ilth MRY 2025 ith ie¥ttrd t¢> th¢ ckrcuitts18n¢c8 siitroiinding OLW Ohe$ lo oiir op¢tiOn. a8re¢ill8 to look for & ncw hOtt for th¢ library contents. On the Ikt July 2025. the Offtcc of the Scottisl) Re8ul&tot let UB know that tjio amendment to ow. ¢ottslitution h&d b¢¢ii 08tEed,whBbY 0[ aim to main14yii * library had b¢¢n romovd from our Chaiitablc Objwts, (kn the 6th July 2025 th¢ I'nLSteey Iield & me¢ting ary] 88tl to don&t¢ tho ci>llt¢nts of tk library to tliv N&tional Th¢o8opliie81 Library Df AmstsrdAtn. Tho ¢otnpl¢t¢ Library wa$ shxpp¢d to diejn itt l&t¢ July 2025 aiid OLir1¢&8e OLI th¢ pr¢misss ft>r oui. libl.Y w&s di8eorttinued. W¢ ¢oJnmenerd otY¢riiw wallt8 artd donatipn$ iii Augwt2Q25 to or84Nsation¥ OPtrTatills iji lili¢ th¢ aim$ of ¢ur ¢hllrity. (kn first donetion was 10 tho EdinbuiBh Int¢mational Centre for Spsrittiality and Pek¢e and hop¢ to be bl¢ to eDntinu¢ to make iJyiu&l ¢Qtttributions to this Scottish Lh&rity. N¢xtwe donat¢d 10P¢ l%L21A an Eh8li$li r¢8lSt¢rd¢harity bas¢d iii Wal¢s WI £t¢I]S fundsiigfortlicir 2026 All71 Inl¢rt4ith Liturgy for World Pcactt t() h¢ld at St Woolos Cathedral in NewporL Wales wliich would b¢ tt¢]Ml¢d by World Fttith Lder6 C¢l¢bratin8 Uiiited Natiol World Pe& Day. W¢ al80 donai¢d to TOOr1 Bibliotheek it] An]st¢Tdam, witli fundin8 in oiyier to INtor¢ importgnt books ajmi jouin&ls donatsd by oiir Charily. And our Ifttsst offer DffuFJdins is to the Scientifjc and M¢dicAI Nelwork 3n &)81i$h rtgistewd ehllrity ¥p¢oifi¢tsll), for use by th¢ir Now P%dI8 NaviggtOT8 Proj¢tst. This is i d¢ditsd eommEllItty of young pilu21 scientistb exploring new pat4digni.% Trvhich will brit)g ibout sy$tsm ch)8#$,nd lieRrt cwrt¢red solittttsng to th¢ iin¢¢rtain tim¢s wo live in. Tlie participants are betw¢¢n 18 aiid 35 and ohoosiiiu Ih%ir own proje¢ts to bring mor¢ lik&mitM1 youn8 p¢ople to join than. I'liis project 1$ (d¢rtakCn with Billdan from wttutt the SMN ¢ominunity, cnabling tlie NPNS to ¢DtllrJiunicate 2nd WOFk in a ¢ni'ironniÈiit. Our r¢vt8¢d web&its be fouttd at tlKos¢ol¢harity.org - whioji outlin¢% the critsri& for applicatlQll8 for fundiiig (ogeth¢rwith omail addre58, which is lÈithed to ¥k]l Tru5t¢¢5, Appli¢atioMs fDT fin&ncial 8UPPOrt ar¢ 111 all Ttu&t¢08 by e11 and or zoDm. 411 d1&]08 are llde &ft¢r oot))ttietsts and su88e%ion$ ar¢ rcturtted Yia the Treftsurnr. We contiiiu¢ to p18ce the bulk of our &s8ets )th thè Royal of S¢oUwd Trra8uiy Reserve tsqll ¢11sur¢ w¢ b&v¥ siiffi¢i¢nt ftinds In hand to m¢¢t our doiialiDllB. W¢ ex¢t to Aeht¢v¢ tili6 by ¢iisiiring (li&t d¥pDÈits of Smaller &mouits art invested for vaiiablo lengths of time, with 8tn4ll¢r d¢po*it$ t¢tum¢d 8t 6 monthly s¢ttl¢in¢nts ensw£ii8 have fiuttls to siwportworthMth51e ptoj¢¢ts.
Theosophical Society in Scotland Charity Trustees, Annual Report (conL) Year ended 28 Febriiary 2026 P4ge I Finaneial Review Th¢r¢ wa$ a net surplus ill 2025126 ¢ to Inte$t vn blk dep08its, whi¢h cov¢r¢d the olMrity'$ exp¥rtditu. AItO8other there was a surplus for the year of £16,397 (2025: £39200). At th¢ la of the finÈn¢ial year tho fujid b8laii¢¢ £1.814,97812025.. £1,798,581). All futM18 held 8r¢ uoreÈtri¢ied in ]Jatt]rc. Investment Policy & Performance Ther¢ wore 3 fExcd rat¢ Tr¢aty R¢8¢rve d¢w8it accountÉ held tho Royal Bankof S¢ottand, Tkn$¢ IT¢ int¢llded tts support tli¢ lon8e¥-t¢rm &ims of tli¢ Charity. Risk Mana¥em¢llt Th¢ Trust¢¢s have 88$¢$sed thts TtLqjOT risks to whKch tbe olieiity is ¢xpoF¢d, and b¢ii¢ye tky liav6 8ySt¢ins in plact to miti8ate ¢xpoaur6 to tlw major riik$. Reserves Policy and Going Concern Roserv¢s are held in order to m¢d th¢ opeTrt10L Cl) of the oh8rity. Net ¢vii¢ntas8ets 4t th¢ end of th¢ p¢riod ur¢ £1,813,492 (2025.. 1.798217). Su¢1¢n funds ar¢ evwl4bl¢ to meet ¢xp¢nditur¢ a8 tt falls du¢ aiid 111¥ th¢ Trustee8 con$id¢r tho cknrity to b¢ o 8oillg uonccm. Plans for the future Going forward it Mill be otsr aim to 6upporl other clwiti¢8 and lik¢ miiid¢d iK>dieÈ in w&ys tjiat witli our ChaiEtsblr Obj¢ot.' to promotc reli8tiJu% ojid lor iociRI hfjiinony tl?rou8h proniotioii o£uiider3tttndin8 and fellowBIyp amtrn8 pwple of all raov4n2tionalitioi philowJphi¢s and T¢liwons. Strllclure, Governance and Management Gowemlng tk)¢um¢nt The eh8rity wa8 form¢d by conBtitutiDn to be a S¢ottiBh ChDiit8ble lii¢otyor8ted Oiganisation {SCIOI ott 3 F¢n5Y 2017. FId5 trdnsfwr¢d into tlie Ghaiity from th¢ Theosophi&il SLiciety iii scotiAT Limited, a ¢ompany limit¢d by guarollt$¢, whiclL wa¥ dissolved followqns th¢ ttallsfer. RUl¢Ment Appolvtment of Trnsteeg T[ Triist¢¢s diiiin8 th¢ period and those 4ppoint¢d brfor¢ th6 signin8 datc ar¢ lithd below. fnbsteeg ar¢ appotnted by th¢ etIng trutstees, and ther¢ ar¢ a of 7 thnd a n]inimum of3 trust#& Tht Tn]$¢s ar¢ tJJ6 Mernb¢ of th¢ chatity. Th¢ thartty Tru8ts¢g inustdect (from amon8 thems¢lv¢s) A tr¢o$ur¢r and & wr¢tw, N¢w Trust¢# are given itthrniatioji aboutthe ¢hrity ]d htve access to iMfortnatiooaboutth¢ir rwpoJ]sibiliti¢s from OSCR giiidAll¢e. '15¢101 Stru¢tur¢ Our Ch8rity WAU alway3 b¢ manggeabl¢ vts contrtttt betwrcn IlTr¢ fru8t¢es and LIbrig ¢iilier by ¢ixail. phont or zeoni. Day lo dhy mkiiagemcirt IB I)¢t¢the TF¢&6ur¢r und Trwt¢e Sulan Steven And thc Libr&T1811. They continued to m&n88eth¢¢harily v18Gmail, pholl¢ and Zoom until ths ¢loÈuT¢of th¢ltbrary.atM41ich point th¢Librariaik rcsigiied. Key mment w?onnèl Tli¢8c are th6 awity tru$l¢s& No Tw8t¢¢s aro eniploy¢¢B of thc Cliarity.
Theosophieal Society in Scotland Charity Trustees, Annual Report (cont.) Year ended 28 Febriiary 2026 Pgge 3. Reference and Administrative Illformatio i'fity P4ame: Tk Tbeosophical Society in Scolland Charity (S¢otti5h Clwitabl¢ Inwrwrated Or8aniststion) CharltyRe trfirfoll Nwllb¢r., SC047151 Company RetIOn Num]xr., CS001836 (SCIO) RegIs¢ei address: 3 Melville cftnt, Ediftbur8h. 7HW Ti'wteei Tbe Tt'U8tso$of the ¢haiity are n]emb¢r8 of tli¢ organi8alion for the purwsots of th¢ Charitie8 &nd Ttte Invvstmettt {ScotlMnd}Ao12(Kl5. Current tru6t¢¢s'. Susan Sl6vcJi Sanoia TlO¢h Amy Chisholm IAin Moodie Iknisc l-diooh AJ80 aeting duFill8 th¢ yr St¢v¢n Secretiry. Sus&n Strn Independent &¥ominer Suzanii¢ Graham FCCA Hollis ACtillg Liniited 3 Mtlvillt Cr¢$Lrnt, Edikbur8h. EH3 7HW B&nker5 Royal BftDk of Scotialid Unit I, Faleon Squar¢.Inv¢tii¢s8 IV2 3PP
TheosophEc81 Soeiety In Scotland Charity Trustees, Annual Report {cont.) Year ended 28 Febriiary 2026 Pa 4. Trustee%' Responsibiliti in Relatio to the Finattcial Stlltements The ohayity tru&t¢¢s are reynsibl¢ for prep4rillg a trUSfr¢s'1ll2I report &nd fJnan¢iaJ stst¢ments in ae¢ord8no¢ with applicable law at1 United Kingdom A¢coutttin8 Slarylard$ (Uttit¢d Kinsdom Gen¢rally A¢c¢pl¢d Ac¢Y)tmtii PTaotiee). The law appli¢abl¢ lo ¢harities in Seotloiid r¢quiMs th¢ ¢h&i?ly triisle¢s to pw2re finoncial Btafem¢Jits for eaoh fitt1¢1&1 ye8r whiob shtswa true and fair vi¢w of tho slat¢ of affaits orth¢ cVIty 8iid trf th¢ tncoming r¢80ur¢e$ snd application of r¢sourtta. of th¢ chRrity for tiiat wiod. ltspr¢paiin8 thv fjnall¢i 8tstom¢tsts, the tru$t¢¢s ar¢ r¢quir¢d B¢leet suitablc llccounling poliei¢8 And th¢n apply th¢m¢onsi&t¢ndy, observ#th¢ m¢thod principl¢s in t1 applicablo chltieS SORP, nmko jud8lll¢llts and ¢stÉmtst¢8 that&re reawnable piudentr, Stato wh¢lh¢r tppls¢E¢ble &¢COUllting standard$ and Bt&tein¢nts o£rtcommelld¢d prtic6 have b#¢ts folltswed. subject to any d¢p81'tt)res di6¢1osod &nd p1alled in the finanoi&l statsmettts. Pf#P8r¢ th¢ fitt8noiol tstatem¢nts oil th¢ goiiiB ¢on¢¢rii basis uttlo&1 It is in0pplprlIle to pr¢suu)e tbat the ¢hgFity will ¢OntIni iii operntiollal ¢xi8l¢no¢. The tYU8t¢es are r¢5ponslbl¢ for k¢¢piJw proper wcounting r¢corit¥ which di6olos¢ re)ntbIe aoourn¢y at any time the fill)1&1 positson o£th¢ char&ty and to ¢nablc then) to that the fJnallciaI sl4(¢m¢nts comply with tb¢ Ch8riti¢s Ti'ustce It]v¢sttneni {S¢otlandl A¢t 2005 and th¢ Choritits A¢wunts IS¢otland> Rc8ulation$ 20061&8 amend1. Th¢y also re8pon¥ibl¢ for t&king reAsotpabl¢ steps For the prtV¢LItIOil 4nd d¢tvction of fra¥d and other irr¢8ul8rtti¢s. The triisteed &rÈ responsiblo for th¢ maintCna[ aiid iiitwity of the charity ftnan¢id illfoimation ottll charity, bsite. L¢gislLtian in th¢ Uiiit¢d Kingdom BOV¢TniiJg the pteparation 8t dis&¢minAtion of finAn¢i&l stat¢mellts may differ from I¢Bi$lktsom oili¢r juii8diction8, Appry)ved ty th¢ Trusteos aiid signed on their behaIf, Suson StevEIi Tr%
Independent Exanjiner's Report to the Trustee5 of Theosophical Society in ScotlRnd Charity Psgo 5. I r¢porton ths accounts of th¢ ¢harity for tho yttr¢nd¢d 28F¢brU(Y 2026. s¢tout on lia8 6 to 23. Rospectfv¢ respon$lbilltks of trustees ond exsmlntr Tb¢ Lharity's Tiustees are ifSPDii$ibl¢ for th¢pparatIoft ofth¢ a¢countsinaocorJ&nce wryth tile temis of(heChaJitieÉ at)d Trust¢c lttv¢stm¢nt IScotlHDd) Act 2N5 And the ChRriti¢E Accouiit$ Iscotlaiid) R¢gulatioiis 2006 (as am¢nded). The clmtity Itii&t¢oscollBid¢rth8tth¢audil tequi[¢RtQrR¢SulStioll 10(I}(a)to(a)ofth¢Ac£ourLt8R¢8uiatioits dots not Rpply. It Ig niy TtAponsibility to ¢xaJnin¢ th¢ accounts as itqimred U1¢r Xlion 44(1) {c} of th¢Aot ld lo 8tate wh¢th¢r parficul8r mAtter8 hav¢ cojne to my att¢ntion. asts Ordendent hmIR,$$tateMt})¢ My ¢xainination 1$ c&rried out tn &¢cordan¢¢ with R¢gulatiott I l of th¢ 2(X)6 Charjties AnI$ {Scotl8nd} Re8ulgtions 2006 {a8 am¢nded). An &MInatiOn ittoludos & trvitw of IIK accounting re¢ord8 k¢pt by the clwity ttnd a comparison of th¢ k¢oounls pS¢nted with tkn8e r¢cord&. It also includes ¢onsidetStiott of ony brtusu&l it¢ms or discl<%ures in th¢ ae¢tsunts, and s¢¢ks ¢xpl8n&tion$ from thc truglees ¢oJi¢¢rning any sucli matters. 'fhc prac¢dur¢g und¢rl&ken do ¢t provide all til¢ cvid¢ll¢tr dial would be wiitr¢d in an audit, ttnd COLqUentIY I do not oxpr¢88 an udit opinion on th¢ view 8iv¢n by th¢ aieounts. Ind¢pendèllt exomlner'¥ sttttèrnent lji th¢ of my ¢x8mitt8tivii. no matt¢rhas me to iny uthntion Mai¢h give8 m¢ r¢o80nabl¢ ¢aus¢ to b¢lievt Ih8t iii any mat¢rial r¢$p¢¢t Ihetequircrnent&,' to k¢¢p a¢eotsAting recordslli actord8n¢ewilhS¢¢tion44(1){a) ofthe2005A¢tandRryuiatioii4ofthe2(X)6A¢c0ts17tB R¢8ulation8 (as aDiKld), Knd to prepaT¢ ae¢fjunt8 wiiich &rd the aC¢OUAting tt¢ords and Gomply with Re8ulation 8 of tht 20 Accounts R¢gultiou4 (agamcllded) have llot b¢¢n mot, or to which, in my opinion, gtt¢ntion $hould be dt&wi in Ord> a pro[ urtde¥$tsndin8 of th¢aeeounts to b¢ r¢4¢hed, Nam¢: SMEanJEt Grohgm FeeA HollisAc¢ounting Ltttiit 3 Melvillc Cr¢8ctnt Ediiiburgh BH3 7HW Addres¥
The Theosophi1 Society In Scotland Charity Slatement of Financial Activities for the year ended 28 February 2026 Pigo Note Uniwstplcted Rt5ts4cted Fund¥ Unl.1¢ed Re$trl¢ttd Fund$ Ilunds TotaI 2026 Tot 2025 2fr26 2026 25 lthcornt fi'4)m'. Donadon5 and grffnts Don&tioii$ Ti'adthg adlvtdt Retttsl income Other In¢ome G&yR ¢m 841¢of a$set Divtdendg Bank iiitetort 41 41 67,459 67.459 67,459 67,459 78,527 78,568 78027 78,368 I01¢Ure ojt.. Ch&rit&ble artivilies Other 51,062 51,062 39J68 39,368 Total Exppndltui 51,062 Sl,062 39?68 39A68 Nttin¢omel(expeThdits41'0) knfore galns and los on hÈvostmthts 16,397 16J9Y 39.20 3931)0 Net gainsl(10$8es) on inv¢8tmeMts NttAneomel(expÈndttllr} 16.397 16J97 39,200 39,200 Trlllsfers b¢tween tsnd5 Net movem•]ktin fi7nds 16,397 16A97 392(Kl 39,Z(M fiindB brou8hi forward 1.798.581 L798J81 1.759.381 L7S9J81 1,814,978 1,814,978 1,798,S81 1,798,S81
The Theosophical Society Scotland Charity Balance Sheet At 28 FebruAry 2026 Pago 7. Rotthted T•lal Ihuids 2026 2026 2926 202S 2025 I$ xed A*trts Tan8iblc Assets InvesbM¢nts 1886 1,486 364 364 1.486 1.486 Cui'rentA5B¢ts Debtors Cash &t bank and 111 bakd 72 TotAI Currant Alxtrts 1,815 72 Ll8blltitets Creditors fRUinB du¢ ? wifhlll otte yeer Net Curr?ntA58ets Cr¢ditors failiii8 dué fter nor6 th8n otye NetAss0t8 364 364 2,083 L 797,394 1799A77 2,083 1797 394 1799 477 181SJ72 11.8801 (1,880) (1200) (1360) 1813492 11113 492 E 798,217 1798 217 18 14,978 IM14,978 1798,581 1798 $81 The fiiniis of the Charlty Restrictd funds Unr¢striote41 FuThds 1.814,978 ,798,581 TotaI tharlty fund$ 814,978 1798 581 Th¢ a¢¢ountsi¥or¢ 2pproved bythe Trn5t¢68 OR............ aTrd sI¢d w thoir eh&lf by.. Su8#n Stevon, TrsU[0r Th¢ not¢s o] P8e8 8- 13 fol of tli¢s¢ ac<ounts.
The Theosophical Society In Seotland Charity Notes forming part of the financial statements for the year ended 28 Febriiary 2026 Pago 8. l. Aceourtthig P($ Ba$ of Pp¥tIon Tlie a¢¢otsnts Ifthan¢ial sthtem¢nts) IHv8 beA pr¢p4red under tbe Ju¥torio&l ¢ost ¢onvontith w&tli il¢m$ reco8llisd at cost or trsn$aGtEon wil¢%s othorwi$e gtat¢d in tjk rd¢veJit iiotrfg) t<> those wunts, The fin8n¢ial ststemonts h&v¢ be¢n prvpar¢d a¢wrdfirt¢e with the 8tstem¢ut of Recotminended Prrtcti¢¢'. Accountillg and RBportiD8 by Charities PT¢parins their Étcoukts in accordonc¢ knyth th¢ Fin¢11 R¢N>rting Stsadwd oppliubl¢ iu th¢ UK glld Zi¢public tsf <FRS 1021 issu¢d on 16 Jiily 2014 4nd the Finanoikl R¢ptirbng StEpd8rd &pplicabl• iJTr the Unitod Kin8dom ond R#publi¢ of I1Arf (FRS 102), th¢ ChAI'iti6s &tLd Twste¢ Inv¢gttueRt {S¢otlandl Aot 2005 the ChItio5 AcG(Junts (Sootland) Re11&05 2006 (as &m¢nd¢dl. Thechaiitywnstilutes 8 public beiiofit eJitity os d¢ftiiod by FR8 102. Th¢ tniste¢s ¢otJsid¢r that th¢re aren¢ material un¢wthinti¢s about tb¢ ChIty'S Ability to (<tinUe 08 a 80iMg coreern. Loxtd A$sets Th¢ ¢liatYty h&$ s PDli¢y Aotto capi]50 it¢ths und¢J' £1,000. Ihpteciation ott axed asws is Lh4r8¢d as follo Fixtsr¢s & fittiii8s.' 20)A straight lio¢ Flx#d waet knyegtsnents IDv¢stm¢nts are o forni of basi¢ fillatycial insttum¢kt and &re iiiitially rrfoBtul &L their Iransatttiott and bs¢qu¢Atly me&$DTed at tli¥ir fAir v8111¢ a8 at th¢ b8lanc& $he¢t d&t¢ U$jtt8 tho ¢lostll8 qiioted ¢naFket Th¢ st4t¢tn¢nt of fi118ncial a¢tivitie5 includès the net gaits8 and los$#s arisinu on r¢valuation alld disposals throu8hout tli¢ year. R¢iSed ond UnTealis¢d ittve$lTh¢tii gains 1<>tss¢3 combin¢d ill the Sraleni¢nt of FillClaI AotivitLQS. The eharjty docs ttot aLqiiir¢ piit optionts, deriv8EiV¢S or oiher ¢omplex fiii&tsciBI in$truTM¢nt$. Th¢ foim offinar¢i81 risk f0 by the Charity is that of volatility in f4ty mark¢t8 and uJw¢gtment Jnark¢ts diie to l¢t wollii¢ wnditions, the Attitiid¢ of iiivestors tQ lDVe&tmIt risk, 4nd ch4tt8p¥ in 8¢rttim¢nt coIi¢omin8 equiti09 alld Kilhi particular sector¥ or Èllb s¢¢tQT& liiwme is ve¢owi&¥ed th¢ Chlty has ¢otitT¢m¢JJt to tli¢ knds. any perfoTmttDcF Condition$ attoched to the it¢m(8) of incomv 114ve be¢a iueL tt is prob#ble that the iDCOtno will be r¢LYiv¢d and th¢ ottiount ¢all b¢ measured r#liobly. Interest Re¢dvabl lrtt¢r¢stoll fund% knld on deposit is irtduded wlien rec¢iv8blt) and th¢ #mouiit be m¢*sured rdiably by th¢ ¢hatity' this i$tsonnaJly iipon notifi¢ation of the iut¢rostpBid or poy4ble by tli¢ baBk. Don051 gr9ts1ts,1¢8a¢i¢s sim2laT Inme, incliiding relat¢d Jwovottble Gift Aid tAx. are reco8ni8¢d as iDoom¢ it is clear that the Charity is entitled to th¢ iJ¢oin4 it is virtuBJly ¢¢rlatD that it will ba received ad wtseo it¥ moDalary v&lu¢ caji b¢ w¢4SUr Tritii yufficient reliability. lyonat Servltts faclllfles DoD&ta profes%ianal setrvi¢e3 and dwat¢d facilitios are rocoWus &s income wh¢n the ¢hdtity h&s ¢i>nirol 0s.¢r th¢ it¢. any ¢Vjiditis A$8(Kiat¥d wth tlie dojiated it¢Jn have b¢¢n met, th¢ iT¢eipt of e£ottomi¢ benefit frotn th¢ us¢ by th¢ ¢harity o£th¢ ilgw ig probabl¢ and tknt ¢contrmic b¢n¢fjt ¢#M be r¢liAbly. In aLyrdIn¢ ClJaritie$ SORP IFR8102) wolunt¢¢r timt is Jot r#¢ognis¢d,
The TheosophieAI Society In Scotland Charity Notes forming part of the financiRI statements for the year ended 28 Febriiary 2026 P•ge9. l. Aceounttmg Polidos (Conthiued) (kn TtIpt, donatsd prof¢ssion&J s¢rvI¢ $nd donatd fa¢ilitie8 #re ye¢OlSed th¢ basis of the valua of tli¢ &ift to the charity 1¢1) 1$ t1 aM0t tho tsharity wDiild hav¢ bBeiJ willio8 to pay to obtsin sttrviits QT facilsties of ¢quivoJent e¢ollomt¢ ben¢fii ou thg op¢n th8rktst' A ¢orr¢spondin8 is then re¢obmi8ed as expenditutv ID tl)¢ period of Tec¢ipt. Expendlwre rtrognffiflon Liabilities 8r¢ TCCOBnised 48 ¢xwiditsr¢ as soon &$ th¢r¢ is &1¢8AI or Wllslructive obligation wmJnittiJJ8the charity to that ¢xp¢ndittire, it is probable thil 8ettlÈm¢nt will b¢ r¢ouxr¢d and the amount of the obligÈtion ¢an meEL%Urtd r¢li8bly. All ¢xpenditute 18 &c¢ouftted for oji an aeo¥ugIs bHsis. All ey¢nse$ illcliidin8 8IIPPOTt c¢Jsts and governGe ¢05ts ar¢ a]loratl or apporti¢ tt> th¢ applioablè expondiwre h¢&din8S. Taxat Tlt¢ Th¢o50phioAI So¢iiy in Soodaiid Cbttrity 1$ roco8ni$¢d as a ¢h8rity for tl2¢ purposes of applir4bk raxthti leB181atiott and is thYoforetsot subject to iaxation on its Charitable g¢tiVitie&. Tb¢ charity i$ llotrewstsr¢d for VAT 4Ad exp¢ndityT¢ thctr¢foro includ irrecov¢r&bl¢ input VAT. a¢¢otIng Futtd5 arte1$¢fIed 48 ¢ith¢r r¢stri¢td,unr¢511ioted orelldownnt thnd$. defillEd follows. Reslri¢ted fndS &r¢ wbj¢¢t to sp¢cifio r¢quirqnients 4$ kn theirtrs¢ whieh may be &¢lard by fhe donoror Myth their autho¥tty OT ¢roated through l¢gal p1w¢S. biit still rythin thv wid¢robjKtsof tho ¢harity. Endownont fund8 at¢ fujds which hav¢ b¢en giv the wndilion that th¢ origiJiBI 04pital is iiot rluc4d, but th¢ income th¢refTom is Its for th¢ pl1rs¢ d•fJned ill with th¢ objects of the ¢hity. uiittsj¢t fuJid$ sre e¥p¢ttdable at the dis¢reti(1 oftht tnist¢¢s fiirthtran¢o of th¢ cbjects of thB chllrity. If parts of th¢ unJrslti¢tsd funds are ¢armsrk¢d 41 the discretOll gf th¢ tni5t¢¢ts for a particular PbFP05¢, tliey aro desi8nated 83 B 8¢pante lla. l-his d¢si8JatioD gdnjtnisirativt purpo% only and doas ttot lesally r¢stri¢t th¢ trust¢¢ dItion to apply tb¢ fund. 2. Trn¥tsè Remuttei'atlon aud Related Porty Tran$atllon8 Dllriiig th¢ year Su$an Skvon, A trust¢. way r¢iftiburg¢d for travel, b81st0C¥, 8n4 other pellSe5 0l£2.465. whilst voILTntr¢ritt8 for thr cty (2025.. £444). Sho a150 r¢¢eived en hoJ]orariuui of £1,000 fot librariast duti¢$ (2025.. £I.0001. Sgudr4 Tulloch. 4 Iw*e, receiv¢d £27 for tr&veI 8Rd £300 for s¢iwi¢os r¢nd¢rtyJ to tho ¢lArity (2025.. £Nil). illn8 th¢ year atotsl of £nil 12025., £JJil) w donated to the ¢h8rity byknth
The Theosophical So¢iety In Scotland ChArity Notes forming part of the financial statements for the year ended 28 February 2026 ExpdIt 10. unresh1cte Re5tx?c¢ed Fund$ 2Q26 Unr¢strkted Restrl¢teil FuThd¥ 2023 Total Total 2025 2026 2026 2025 Librarien Costs Book Book$ Libr&iy iEntal New build. l¢gal Go$ N6w build. ATchits¢ts LibrftryTQPAÈ Rote He&tand li8ht 2,490 1490 5,025 5.025 87 11.039 87 11.039 1.013 25,918 1,013 25,918 267 267 281 T¢l¥plwo¢ Printing, p08tage & ststionery Admitsistretion & websit¢ Le88I & PEof6s¥ioll41 Honor8riu Library ev¢tttOO8ts Meetiusl trBv¢I. niileB8¢ Moving ¢05ts Donatiortg m8d6 D¢pre¢t011 A¢oounlin¢y& Ind¢psndont Exatiwnatio 281 422 422 165 ,552 780 I,oog 233 1.146 7.810 22,220 736 165 1.552 780 ,ooo 235 1,146 7,810 22,220 736 196 190 891 1,000 347 1,425 1.000 347 1,425 866 1,380 1,380 1,260 ijfjo Totsl Expendltui 5J,062 51,062 39,368 39,368
The Theosophical Society In Seotlind CharAty Notes forming PArt of the fAnAncial sthttments for the year ended 28 February 2026 Pwge 11. TAnglhle Xed AsJBts H¢dt&hl6 & PrOty 21>26 Htrltable Fl%tw*a& Property Fjldnp T(rtal 21125 TotBI 2026 21U6 Cost At l Marth Addition(dISpOsAl$I A128 F&bi'uwy 4,330 .858 6,188 4.330 1.858 6,188 4,330 4,330 4,330 4,330 Acoumiiiofrd Depreciation At l March Char8¢ ftrr At28 FebY 3.966 736 4.702 3.966 736 3,100 3,lQO 866 3.966 4,702 3,966 Net Book V#lu¢ At28F¢ 1,486 1.486 364 Xnvestffienlh 2026 202$ Mark¢tvalue Wf Dividend& reitsvethd pr¢hSe5 SaJ¢ of inw¢3tm¢nts Unreslis¢d gllilllllo&81 Mark¢t v&lue o.f. IiJvesiin¢nts wttre sold in 2024. No investments wre held et the end of eith¢rw. DeT)top¥ aTrl pvepymtnts 2026 2025 Otherd¢btor8 2.083 2026 25 A¢GruttiB 1.880 1,880 ,260
The Theosophical Society In Scotland Charity Notes formRng part of tlie financial statements for the yeAr ended 28 February 2026 Page 12. Movementyln At l Mtsr, Intomt Expèndlthtre TrAnsf¢r8 Fnvestm¢nt At 2& Feh. gglnl0os5) 202St26 UnreJtrt¢ted fwN18 Design8t¢d funds G¢nortl Fund 1,798,581 ,798,581 67,4S9 67.459 {31.0621 151,0621 1,814,978 1,814,978 Total tlmd$2(Q5126 J 798,881 67,4S9 (SI,002> 1,814978 2024125 compr#dve R¢s¢rkted Ilmd$ Uniwtrf¢t¢d fuxd¥ $•¢d Fund# Gette Fvnd 1,759,381 1,759,381 9,368) 139.3681 1,798,581 1,798.581 78.568 Total fund$ 2024r25 1,759,381 1,798,481 Th&r¢ are Curretty11o fv8triotsd fundsh¢ki by tho chTty. An#IygLs of NetAsy¢ts AmÉ•gFMndts Tot 3026 erpl R¢s¢tide Totel 2025 2026 2fr26 2025 2025 Fixed kn¢ts CurretttAsytrts Current Li&bilitie$ Net fjJsets •t28 Veb 1,486 1,815,372 (1,880) 1,814.978 1.486 364 1,799,477 {1.2001 1,79&581 364 1,799,477 (1360> 1.798,581 ,880) 1014,978 10, Cwmlthients Utther 08118 Leayes At28 F¢btu&ry the ¢harity had enrtiial commitojeiits ulld¢rnott-¢&n¢ellbl¢ op¢JtiJ8 as it out bolow,. Lalld & L*nd & BldIng5 Bulldlng8 2026 2025 Operllting diie.. Witjurt I or B¢twrea2 and S yeats cer 3 >vt$ 16.095
The Theosophical Society In Seotlxnd Chftrity Notes forming part of the financial stAtements for the year ended 28 February 2026 PaF 13. 11. Gronts lod doNlons madt In the ye•rth¢ ¢hority 8av# 8raJJts wld don&tion$ kn th¢ followin8 in¥liturion$.' 2026 Name F'rieiid$ tsfAd Ed(nburgli Int¢mioTral C?nlr¢ far spiritulIty and Pea¢0 Foh&t ProduOtioS Ptace M#Ja At)tsteYd4mTJLeosophs¢ Soci Actlvlty 153 To tknrthorth¢ w)rkof dmentary on Tlieosopty l.fl)O To furthsr tbo workofthis ¢v¢J]ts-led thurity I,Q67 Toward8 m¢ditation and oth¢r¢v¢iJts 10,O(N) Toblwrfs th#IllU[ Iiitsrntstionol Ptr&¢4 Rvgratmjne 10,000 Towar&the co$tof Jt8tOrillg books m8kin8 up ithw)rtuJ2tCDllll0n8 No grantsordooations wer¢ mad¢ in the p¥eviou8 year