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← Yoga Scotland SCIO

2025-07-31-accounts

YOGA SCOTLAND SCIO

Annual Report and Unaudited Accounts For the year ended 31 July 2025

Registered Charity – SC047418

YOGA SCOTLAND SCIO

CONTENTS

Page
Reference and Charity Information 1
Trustees’ Report 2-12
Independent Examiner’s Report to the Trustees 13
Receipts and Payments Account 14
Statement of Balances 15
Notes to the Accounts 16-18

YOGA SCOTLAND SCIO

REFERENCE AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

Charity Name Yoga Scotland SCIO Known as Yoga Scotland Charity Number SC047418, registered in Scotland Principal Office 18 East Camus Road Edinburgh Midlothian EH10 6RE Current Trustees Kerry Cooper (Chair) Helen Boyle (Secretary) Leah Lyon (Treasurer) Belinda Gordon Michelle Cooke Mandy Nioi Paid Workers Julie Amphlett (Finance Officer) Jay Buckingham (Digital Marketing Manager) Morgan Knox (Training and Events Administrator)

We wish to extend a very warm welcome to Morgan Knox, who joined the team in September 2025.

Independent Elaine Alsop Examiner EA Independent Ltd 5 South Charlotte Street Edinburgh EH2 4AN

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

The trustees are pleased to present their annual trustees report and accounts for the year ended 31 July 2025.

Structure, Governance and Management

Constitution

Yoga Scotland SCIO, also known as Yoga Scotland, is a Scottish Charitable Incorporated Organisation (SCIO), registered as a charity from 16 May 2017, having previously been registered as an unincorporated association (SC020590). Yoga Scotland is governed by the rules of its constitution.

Membership

Membership of the charity is open to anyone in agreement with the objects of the charity and in line with the Constitution. In line with its constitution, a register of members is held at the principal office of the charity.

Recruitment, Appointment and Induction of Trustees

The Trustees are responsible for the management of the charity and the safeguarding of its assets; they form the Trustee Board. The Trustees are elected, appointed or co-opted by the members at the annual general meeting. New trustees are often already familiar with the practical work of the charity, and Trustee Induction packs and training are provided. A review of the purpose and aims of Yoga Scotland as set out in the constitution are reviewed regularly.

Organisational Structure

Changes to the Board of Trustees:

Ruth Pleven stood down from the board on the 22/10/2024 after serving as a trustee for almost 4 years., covering several roles including Treasurer, Training Coordinator and latterly Liaison for Teacher Training Tutors.

Jillian Kelly stood down on the 22/03/25, having developed a greater social media presence over the previous year as a trustee.

Salman Azim was appointed by the board 12th December 2024 and stood down 1st April 2025.

We wish to thank them sincerely for their contributions to Yoga Scotland.

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

There have been 9 trustee meetings during 2024-25, 8 on-line and 1 in person meeting. We aim to meet approximately every 6-8 weeks during. The Finance team have given regular reports of progress to trustees, showing income has increased sufficiently to employ new workers. Trustees recommended looking at advertising for a Digital Marketing Manager and plan to advertise for an Administration Training and Events Co-ordinator later in 2025 (into the next financial year).

Our volunteer team support the Board of Trustees take on various jobs as needed and include Lucy West and Gill Swales (Protection of Vulnerable Groups, PVC)), Frances Kelly (Training), Cathy Swan (Teacher Training), Susannah Dean, Michelle Cook, Lisa Mulube, Belinda Gordon & Dina Bizani (magazine). Volunteers give what time they can, and we are very grateful for any contribution.

Michelle Cook has delivered a monthly newsletter for members: This includes book reviews, news reports, upcoming CPD reminders and a free practice delivered by a volunteer tutor. The newsletter has been a great success bringing a greater sense of community and an addition to member benefits. Thank you to all the volunteer tutors and members who have helped make the newsletter something to look forward to each month. We are grateful to Michelle Cooke for putting this together every month.

The website has been modernised and now includes a news page which is added to regularly. These items also appear on our social media platforms.

An Accredited Teacher Pack has been developed and delivered to all Accredited Teacher Members. The pack contains logos and tips on how to promote members classes. This resource has been gratefully received, and we wish to thank members letting us know how valuable this tool is for them.

If you would like to volunteer time to YS, however small your contribution will be gratefully received. We are grateful that more volunteers have come forward to help edit the Yoga Scotland Membership magazines and assist in providing ideas for the CPD Programme. If you can assist in any way, please contact the team at admin@yogascotland.org.uk.

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Other supporters include the Advisor panel who are available to trustees for advice and consultation, as previous experienced members of the board: Bijam (Jenni Connaughton), Gill Gibbens, Ann Hunter, Kath McDonald and Fiona McOwan. Thank you for your contributions. We value their experience and contribution in their support of the Board of Trustees.

CIMSPA repealed their ‘Enhanced status’ for all Yoga organisations pending a re-evaluation of their equality standards. This action motivated the team to work toward Yoga Alliance (US) accreditation, and this should be submitted in the coming year. Thanks are due to the hard work put in by Tutors and Trustees for their contributions.

Objectives and Activities

Charitable purposes

The charitable purposes of Yoga Scotland, as recorded in their constitution, are to promote yoga in all its aspects in Scotland.

Activities

Yoga Scotland meets these objectives by:

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Public benefit

In meeting its objectives, and delivering its activities, Yoga Scotland provides a public benefit, specifically as follows:

What Is Yoga?

Yoga is an ancient science concerned with developing a holistic, healthy and harmonious way of living. It offers benefits that make the body stronger and healthier and calm the mind. The word yoga has many shades of meaning but is generally translated as "union" and the practice can lead to a balance of body, breath, mind and spirit.

Who can practise Yoga?

Anyone can practise yoga regardless of age, ability or mobility.

What are the benefits of practising Yoga?

These benefits will develop gradually. Do not expect sudden improvement after just one or two classes! You should attend a class regularly and also try to find a little time to practise at home even if it is only 10 minutes a day.

Achievements and Performance

Trustees have worked hard to improve membership communications and benefits, continuing to develop and maintain the website and further develop the digital profile of the organisation. This has been possible due to the skills Michelle Cooke, Declan Mair and Jay Buckingham bring to the organisation.

The Accredited Teacher Pack has been delivered to all Accredited Teacher members.

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Insurance

Helen Boyle maintains our relationship with Balen’s insurers who continue to provide discounted insurance for our teacher members and student teachers. There was some question about a restriction on age for their services to be provided but this has been resolved and there is no age discrimination. Teachers may add and enhance their policy requirements to cover all the services they may deliver. The links are provided on the website (Under ‘membership’) to make it easy for Teacher members to request a quote from Balen's Insurers.

Service Level Agreement for Tutors (SLA)

The development of a suitable SLA tutors in consultation with trustees and tutors is in progress, using guidance and free legal services offered by SCVO.

Marketing and Communication

Purpose

The Marketing & Communications function continues to support Yoga Scotland’s charitable objectives by strengthening community connection, increasing visibility, and supporting sustainable income generation through training, CPD, and membership engagement.

Activity

Throughout the reporting period, marketing activity focused on consistent, inclusive, and high-quality communication across digital channels, ensuring members remain informed and engaged while attracting new audiences to Yoga Scotland’s programmes.

Impact

This work has helped cultivate a strong sense of belonging within the Yoga Scotland community, improved clarity around our educational pathways, and supported growth in engagement across newsletters, website content, events, and social platforms.

Ongoing
community
engagement		 Purpose Activity Impact
Monthly
Newsletter		 To provide a
reliable, inclusive
communication
channel to keep
members and
subscribers
informed, inspired,
and connected.		 Newsletter issued last Thursday of
each month to all members and
subscribers.
Content includes organisational
updates, upcoming training, CPD,
community news, & a monthly
free yoga practice for members.		 Establishes a
consistent
communication
rhythm across the
organisation
Strengthens member
engagement and
sense of belonging

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Ongoing
community
engagement		 Purpose Activity Impact
Website
Development
& Content		 To maintain a clear,
accessible, and
authoritative digital
home for Yoga
Scotland		 Ongoing development of the
refreshed website following the
2023–24 redesign
Creation of a dedicated Teacher
Accreditation page, including:
•
Downloadable accreditation
logos
•
Guidance on referencing
Yoga Scotland professionally
•
Supportive content for
teachers developing their
own enterprises
Introduction of bi-monthly blog
content to support:
•
Social media strategy
•
Search Engine Optimisation
•
Regular updates to course
pages, event listings, and
organisational content		 Improves clarity
and consistency of
messaging
Enhances
professional
visibility of Yoga
Scotland
Accredited
Teachers
Strengthens the
discoverability and
digital credibility of
the organisation
Workshops &
CPD
Promotion		 To ensure
workshops and CPD
opportunities are
clearly
communicated,
accessible, and well-
attended.		 Review and enhancement of CPD
and workshop content supplied
by tutors and course teams
Editing and refinement of event
descriptions to clearly
communicate:
•
Learning outcomes
•
Intended audience
•
Level and suitability
Promotion across:
•
Website event pages
•
Monthly newsletters
•
Social media
•
Targeted social media
campaigns were developed
where bookings required
additional support
Delivery aligned to a rolling three-
monthpromotionalplan		 Improved clarity
and quality of
event information
Increased visibility
of CPD offers to
both members and
non-members
Supported
attendance and
revenue generation
Strengthened Yoga
Scotland’s
reputation for high-
quality, well-
communicated
education

We wish to thank Ali Jay for supporting Yoga Scotland using her expertise in photography and allowing us to use these unique photographs for promoting Yoga Scotland. We appreciate the time and effort Ali has put into this .

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Training Courses August 2024-July 2025

Foundation Courses

Foundation Course enables students with 2 years regular practice and class attendance to explore yoga in more depth than in a typical class, and to expand and consolidate their personal practice.

Two Foundation Courses ran in 2024-25. In June 2025, 22 completed a Foundation Course:

Glasgow Foundation Course tutor (GFC): Lindsay Porter, ten students. Edinburgh Foundation Course tutor (EFC): Melanie Cook, twelve students.

Living Yoga Course

Living Yoga Course is an opportunity for practitioners who have completed Foundation Course or equivalent and would like to continue to develop and deepen their study of yoga and personal practice. The course is also open to teachers who wish to refresh and renew their personal practice. Six students graduated in June 2025. Marjorie Watt is lead tutor for the Living Yoga course.

Teacher Training Courses

This comprehensive 500-hour course aims to produce professional and effective yoga teachers. The course is part-time over 22 months and includes 2 residential weekends, personal practice, assignments, self-study and 3 external teaching assessments.

Edinburgh Teacher Training Course led by Judy Cameron began September 2024 with fifteen students. The Teacher Training Team includes Judy Cameron, Cathy Swan and Susannah Dean as Hatha Tutors supported by Graham Burns as Philosophy Tutor and further supported by Judy Cameron as Anatomy and Physiology Tutor. All three Hatha tutors contribute to the course input under the coordination of Judy as Lead to continue to add a mix of different styles of teaching and maximise each tutor's expertise. The course is continually developed, based on student feedback, administration and trustee observations and recommendations, and in keeping with current education criterion.

Thanks, are also due to visiting tutors who enhance the quality of the courses by offering specialist input. Thank you for all your support and involvement.

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Thanks to all the tutors, students, external assessors and wider Yoga Scotland community for their commitment to courses and support of students, by providing class observation opportunities and assessment of teaching practice.

The organisation is grateful for the dedication of its tutors. I wish to thank Judy Cameron, Cathy Swan and Susannah Dean for organising and supporting a second weekend fundraiser retreat, in March 2025, following the success of the previous year. The Fundraiser donated over £3,000 to the Training fund for purchase of equipment, a contribution to the Bursary fund and marketing costs.

Administration

We wish to thank Julie Amphlett for the excellent work she has done as Yoga Scotland's Finance Officer. Julie advises and makes recommendation to enable trustees to make informed decisions regarding costings and expenditure. She prepares the accounts for the Independent Financial Examiner who has commented on the high standard of her work. Thank you, Julie.

Other administration tasks were shared amongst trustees over the past year, with a view to look toward being able to employ staff to take over this role when circumstances permit.

We welcomed Jay Buckingham as Digital Marketing Manager in March 2025, working up to 5 hours per week for Yoga Scotland. Jay is a great asset to the team and has already made a huge difference to our digital presence.

New Teacher Training 300 hour top up Training

This initiative replaces the Teacher Recognition Scheme (TRS) and plans are in place to develop this training to the standard of our 500-hour Teacher Training Course, with a view to offer the course in the following year.

The 300-hour Teacher Training Course gives an opportunity for 200/300 hour trained yoga teachers to expand their training to become 500-hour qualified teachers, benefitting from the extensive experience of the Yoga Scotland Tutor Team. This initiative is led by Senior Tutor Cathy Swan working with Experienced Tutors, Andrea Duffin and Fiona Slupinski, with advisors Judy Cameron, Julie Amphlett and the trustee team.

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Continuous Professional Development (CPD) and Workshops

The CPD programme provides opportunities for CPD are open to view for up to a year in advance. Following feedback from the membership we were able to offer the following programme between August 2024- June 2025:

TITLE TUTOR ATTENDANCE
Spirituality in your Yoga Class (online) Pauline Steenbergen 9
Yoga for Chronic Pain Fiona Slupinski 19
Bringing Strength to asana Zoe Knott 18
Anatomy and Myofascia (2 days) Gary Carter 25
Thai Massage for Yoga Teachers Lucy Trend 14
Masterclass: Bridge Pose (online) Zoe Knott 17
Qi Gong Phil Blackburn 5
Journaling for Yogis Noelle Harrison 7
AGM 2025 and Kundalini Yoga Jennifer Reid 39
Emergency, First Aid at Work (4 workshops) F1 Training Services UK Limited
36
Glasgow, Edinburgh and Aberdeen
Yoga Healthy Aging in Body and Mind Sue Northrop 9
Masterclass, Bridge Pose (online) Zoe Knott 17
Yoga for Menopause Caroline Phipps 11
Yoga for Life Cathy Swan 17
Mental Health and Yoga Therapy (2 day) Judy Hirsh Sampath 15

Trustees will continue to ensure a variety of courses and ongoing training events continue to be offered. These will appear on the website as they become available for booking. We offer a 12-month lead with the events programme, available to book through the website.

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Financial Review

Financial results

In the year to 31 July 2025, the charity had receipts of £73,717 (2024: £84,079) and payments of £58,269 (2024: £71,116), resulting in net receipts of £15,448 (2024: receipts of £12,963). Total funds under management at 31 July 2025, were £56,689 (2024: £41,241), of which £54,041 is held in unrestricted funds and £2,648 is restricted. All funds are represented entirely by cash and bank balances.

Restricted funds

A restricted fund has been established for donations made to and raised by the charity specifically to provide a Bursary fund to assist potential students with fees. As at 31 July 2025, the balance is £2,648 (2024: £1,382).

Reserves Policy

All funds held by the charity at 31 July 2025 are unrestricted. The trustees seek to manage funds prudently by ensuring sufficient is available to enable the charity to maintain its activities at an expanding level. They do not, however, intend to build up unnecessary reserves. The reserves have been used during the year to meet expenditure. General reserves stand at £54,041 as at 31 July 2025 which includes course fees received in advance.

Trustee remuneration and expenses

The trustees received no remuneration for their service as a trustee.

Reimbursement of expenses and travel costs were made to one trustee in the year totalling £480 (2024: £281, 1). Payments were made to one trustee of £60 in their role as an assessor.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

This is an ongoing process and is reviewed at least annually.

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YOGA SCOTLAND SCIO

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 JULY 2025

Plans for future periods

Trustees are working on

  1. Continuing to review CPD offering to include longer certified courses, following member feedback.

  2. Developing a 300 Hour Teacher Training for 200-hour qualified Yoga Teachers.

  3. Developing a Living Yoga Course for Aberdeenshire, to be delivered by Gayle Sheed from September 2025.

  4. Developing online Foundation Training, delivered by Rona Main from Sept 2027.

  5. Increasing benefits to members by developing a knowledge portal containing useful resources and information.

  6. Offering a membership for 200 hour trained Yoga Teachers.

  7. Review and improve the booking system for CPD and membership renewal.

  8. Further advance our reach through digital platforms.

  9. Working toward Yoga Alliance (US) Accreditation.

  10. Use resources from SCOVO in reviewing policies and Service Level Agreements with Tutors.

Approved by the Trustees and signed on their behalf

Kerry Cooper

Kerry Cooper, Chair

16 February 2026

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YOGA SCOTLAND SCIO

INDEPENDENT EXAMINERS’S REPORT

FOR THE YEAR ENDED 31 JULY 2025

Independent Examiner’s Report to the Trustees of Yoga Scotland SCIO

I report on the accounts of Yoga Scotland for the year ended 31 July 2025 which are set out on pages 14 and 15 and the related notes on pages 16 to 18.

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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006(as amended) (“the 2006 Regulations”). The charity’s Trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 report

My examination is carried out in accordance with Regulation 11 of the 2006 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 view given by the accounts.

Independent Examiner’s statement

In the course of my examination, no matter has come to my attention:

have not been met; or

E Alsop

Elaine Alsop ACA DChA FCIE EA Independent Ltd

5 South Charlotte Street, Edinburgh, EH2 4AN 18 February 2026

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YOGA SCOTLAND SCIO

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 JULY 2025

Unrestricted Restricted Total Total
2025 2025 2025 2024
Notes £ £ £ £
Receipts
Donations 2 1,141 2,000 3,141 1,441
Charitable activities 3 70,576 - 70,576 82,638
────── ────── ────── ──────
Total receipts 71,717 2,000 73,717 84,079
────── ────── ────── ─────
─
Payments
Charitable activities 4 57,230 - 57,230 70,184
Governance costs 4,5 1,039 - 1,039 932
────── ────── ────── ──────
Total payments 58,269 - 58,269 71,116
────── ────── ────── ──────
Net receipts before transfers 13,448 2,000 15,448 12,963
Transfers between funds 734 (734) - -
────── ────── ────── ──────
Net receipts for the year 14,182 1,266 15,448 12,963
═════ ═════ ═════ ═════

The notes on pages 16 to 18 form part of these accounts

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YOGA SCOTLAND SCIO

STATEMENT OF BALANCES

AS AT 31 JULY 2025

Unrestricted Restricted Total Total
2025 2025 2025 2024
Note £ £ £ £
s
Opening funds at 1 August 39,859 1,382 41,241 28,278
Net receipts/(payments) for the year 14,182 1,266 15,448 12,963
────── ────── ────── ──────
Closing funds at 31 July 7 54,041 2,648 56,689 41,241
═════ ═════ ═════ ═════
Represented by:
Cash and bank balances at 31 July 54,041 2,648 56,689 41,241
═════ ═════ ═════ ═════
Liabilities (for information only)
Income in advance
Teacher training / Living Yoga /
Foundation course fees 15,467 14,276
═════ ═════
Accrued expenses
Independent examiners fee 800 800
═════ ═════

Approved by the Trustees and authorised for issue

Kerry Cooper

Kerry Cooper Chair 16 February 2026

The notes on pages 16 to 18 form part of these accounts

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YOGA SCOTAND SCIO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 JULY 2025

1 ACCOUNTING POLICIES

1.1 General information

Yoga Scotland operates under a written constitution. It is a Scottish Charitable Incorporated Organisation, with registration number SC047418. It’s principal address is 18 East Camus Road, Edinburgh, EH10 6RE.

The principal activities, in pursuit of its purpose of the promotion of yoga, are to provide training and events to the standard deemed necessary for teachers of yoga, and opportunities for sufficient and appropriate continuous professional development for its members.

1.2 Basis of Preparation

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

1.3 VAT

The charity is not registered for VAT and, accordingly, expenditure includes VAT where appropriate

1.4 Resources expended

Expenditure incurred has been classified on a basis appropriate to the charity’s circumstances. All expenditure relates to the charitable activities. Governance costs are separately identified and disclosed fully in the relevant note to the accounts

2 DONATIONS

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Donations from individuals 1,141 2,000 3,141 1,441
═════ ═════ ═════ ═════

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YOGA SCOTAND SCIO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 JULY 2025

3 RECEIPTS FROM CHARITABLE ACTIVITIES

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Promotion of yoga:
Membership fees 10,625 - 10,625 11,264
Course fees 59,661 - 59,661 70,556
Magazine income 290 - 290 818
────── ────── ────── ──────
70,576 - 70,576 82,638
═════ ═════ ═════ ═════

4 PAYMENTS FOR CHARITABLE ACTIVITIES

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Promotion of yoga:
Tutor fees, marking & assessing 28,637 - 28,637 25,845
Venue hire 8,871 - 8,871 12,544
Tutor travel, meetings & resources 3,209 - 3,209 2,615
Magazine printing & postage 2,021 - 2,021 4,495
Insurance 743 - 743 1,120
Advertising & promotion 1,915 - 1,915 1,188
Support costs:
Clerical assistance 4,969 - 4,969 12,842
Recruitment - - 230
Administration expenses 1,325 - 1,325 971
Professional fees & training 1,386 - 1,386 1,387
Donations & gifts - - - 158
Bank & paypal charges 500 - 500 679
IT and website 3,654 - 3,654 6,110
────── ────── ────── ──────
57,230 - 57,230 70,184
Governance costs:
Trustees’ training & travel - - - 126
Independent examination & AGM 1,039 - 1,039 806
────── ────── ────── ──────
1,039 - 1,039 932
────── ────── ────── ──────
58,269 - 58,269 71,116
═════ ═════ ═════ ═════

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YOGA SCOTAND SCIO

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 JULY 2025

5 INDEPENDENT EXAMINATION

The independent examination fee for the 2025 accounts is £800 and is included in the statement of creditors (2024: £800).

6 TRUSTEES REMUNERATION AND EXPENSES

The trustees received no remuneration for their service as a trustee.

Reimbursement of expenses and travel costs were made to one trustee in the year totalling £480 (2024: £281, 1). Payments were made to one trustee of £60 in their role as an assessor.

7 FUNDS

At At
1 Aug 24 Receipts Payments Transfers 31 Jul 25
Note £ £ £ £ £
Unrestricted Funds
General Fund [a] 39,859 71,717 (58,269) 734 54,041
─────── ─────── ─────── ─────── ───────
Restricted Funds
Bursary Fund [b] 1,382 2,000 - (734) 2,648
─────── ─────── ─────── ─────── ───────
Total Funds 41,241 73,717 (58,269) - 56,689
═════ ═════ ═════ ═════ ═════

Notes and transfers between funds:

[a] General Fund – is used for the expenses of running Yoga Scotland.

[b] Bursary Fund – a restricted fund has been established for the purposes of raising money specifically to assist potential students with training fees.

A transfer of £734 was made from the Bursary fund to cover discounts approved to students in the year on course fees.

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