2024-12-31-accounts - Friends of Early Buddhist Teachings

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APPENDIX 1

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				To
	01	01	2024		31	12	2024

Reference and administration details

Charity name Friends of Early Buddhist Teachings Other names charity is known by Registered charity number SC Charity’s principal address

Names of the charity trustees on date of approval of Trustees’ Annual Report


			Dates acted if not for whole year
	Trustee name	Office (if any)


1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

APPENDIX 1

Reference and administration details

Names of all other charity trustees during the period, 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

	Structure: SCIO Governing document: SCIO Constitution



Objectives and activities
Charitable purposes Summary of the main activities in relation to these objects
	The advancement of education secificall to romote the teachins of the
	, py p g Buddha as understood and practised in accordance with 'Early Buddhist Teachings' The advancement of education by supporting: people in their practice and/or teaching of meditation, ethical living, and any other activity in accordance with 'Early Buddhist Teachings'; people in developing their skill in languages helpful in developing an understanding of 'Early Buddhist Teachings'; and research on, and teaching of, the content and practice of 'Early Buddhist Teachings', including the dissemination, promotion, and teaching of relevant content or materials.

	Maintaining an active online presence including both static and interactive components for teaching and learning; Providing an opportunity for individuals to practice together online and in person; sponsoring gathering consistent with the charitable purposes of the organisation.

APPENDIX 1

Achievements and performance

Summary of the main achievements of the charity during the financial period	'
	Maintained an online presence on Facebook, Friends of Early Buddhist Teachings', with approximately 2700 members; maintained a dedicated website, dhammafriends.net, that includes talks, links to Pāli dictionaries, and other relevant information; conducted a Zoom series on Sutta Study; continued to offer distribution, by post and free PDF download, of copies of the training rules for nuns (Bhikkhuni Patimokkha); continued distribution 'Dependent Origination and Emptiness' (online and print), a book based largely on early Buddhist teachings; maintained membership in the Pali Text Society, Charity Digital, and KindLink.

Summary of the main achievements of
the charity during the financial period

Maintained an online presence on Facebook, Friends of Early
Buddhist Teachings', with approximately 2700 members;
maintained a dedicated website, dhammafriends.net, that
includes talks, links to Pāli dictionaries, and other relevant
information;
conducted a Zoom series on Sutta Study;
continued to offer distribution, by post and free PDF download,
of
copies of the training rules for nuns (Bhikkhuni Patimokkha);
continued distribution 'Dependent Origination and
Emptiness' (online and print), a book based largely on early
Buddhist teachings;
maintained membership in the Pali Text Society, Charity
Digital, and KindLink.

Financial review

Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)	'
	FoEBTs only operating expenses are the independent examiner fee, bank and PayPal fees, and postage for sending required documents to OSCR, which is met through donations. Therefore a reserve is not being maintained. Should that position change, the charity Trustees will agree and endeavor to maintain an adequate reserve.

	FoEBT does not have a deficit.

	none

APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the truslees, report above. Signed on behalf of the charity's ttee9 Signaturels) OSCR will accept dlgltal or typed slgnatures Full namels Position {e.g. Chair) Secretary and Treasurer Date 5 July 2025

Enter SC No. below

Enter charity name below

SC 047650

Friends of Early Buddhist Teachings

	Friends of Early Buddhist Teachings	Friends of Early Buddhist Teachings	Friends of Early Buddhist Teachings	Friends of Early Buddhist Teachings	Friends of Early Buddhist Teachings	Friends of Early Buddhist Teachings	Friends of Early Buddhist Teachings	Friends of Early Buddhist Teachings			SC 047650

	Receipts andpayments accounts
	For the period from	Period sta		rt date			Period		end date
		Day	Month		Year	to	Day	Mon	th	Year 2024
		01	01		2024		31	12

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £ - - - - - - 572 3 15 55 0 572 572 73 73	Restricted funds to nearest £		Expendable endowment funds to nearest £ - - - - - -			Permanent endowment funds to nearest £		Total funds current period to nearest £		Total funds last period to nearest £
Donations							-		- 572		93
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*				-					- 572		- 93
A2 Receipts from asset & investment sales							-
Proceeds from sale of fixed assets									-
Proceeds from sale of investments		-							-
*A2 Sub total*				-					-		-
*Total receipts* A3 Payments		-					-
				-					- 572		- 93

Expenses for fundraising activities									-
Gross trading payments									- 3		3
Investment management costs									-
Payments relating directly to charitable activities									- 15		23
Grants and donations									-
Governance costs:									-
Audit / independent examination									- 55		50
Preparation of annual accounts									-
Legal costs									-
Other									-
									-
*A3 Sub total*		-		-			-		- 73		- 76
A4 Payments relating to asset and investment movements
Purchases of fixed assets									-
Purchase of investments									-
*A4 Sub total*		-		-			-		- -		- 0
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
		-		-			-		- 73		- 76

	-	-		-			-		-		-

									-
	- 499			-
		-		-			-		- 499		- 17

SC 047650

APPENDIX 2

Section B Statement of balances

Details	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 £
Cash and bank balances at start of year	2684 499				- 2684		2667
Surplus / (deficit) shown on receipts and payments account					- 499		17
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 3183	-	-	-	- 3183		- 2684
	-	-	- Fund to which	- asset belongs		-	-
					Ma	rket valuation to nearest £	Last year to nearest £





Details		Fund to which	asset belongs	Total Cost (if available) to nearest £		-	-
					C	urrent value (if available) to nearest £	Last year to nearest £









Details			Total - Fund to which liability relates	-		-	-
						Amount due to nearest £	Last year to nearest £





Details			Total Fund to which liability relates			-	-
						Amount due (estimate) to nearest £	Last year to nearest £



Signature*			Total Print Name			-	-
							Date of approval
							5/7/2025

Please note - OSCR will accept digital or typed signatures

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances

December 2007

APPENDIX 2

SC 047650

Section C Notes to the Accounts

Section C Notes to the	Accounts
C1 Nature and purpose of
funds(may be stated on
analysis of funds worksheets)	£3 was spent on bank (£0.40) and PayPal (£2.63) fees associated
	with receiving and transferring funds.
	Type of activity or project supported	Individual / institution	Number of grants made	£
C2 Grants

C1 Nature and purpose of funds(may be stated on analysis of funds worksheets)	£3 was spent on bank (£0.40) and PayPal (£2.63) fees associated with receiving and transferring funds.	£3 was spent on bank (£0.40) and PayPal (£2.63) fees associated with receiving and transferring funds.	£3 was spent on bank (£0.40) and PayPal (£2.63) fees associated with receiving and transferring funds.	£3 was spent on bank (£0.40) and PayPal (£2.63) fees associated with receiving and transferring funds.

C2 Grants	Type of activity or project supported	Individual / institution	Number of grants made £

C3a Trustee remuneration C3b Trustee remuneration - details




			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			£

C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) C4b Trustee expenses - details

C6 Other information C5 Transactions with trustees and connected persons C4b Trustee expenses - details		Nature of transaction	Number of trustees £	Number of trustees £





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

2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes

December 2007

SC 047650 Additional analysis111 An31ys1s Inll paJTh•nts 1 Donatsor r¥slE eslf 50 513 2Gr*)ts J Gross re¢dpts other chara EsIE 4 Pa re4ung +Jire¢llyto ¢hamaweaaMUts 12

APPENDIX 2

SC 047650

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	572				- 572	93
Legacies					-
Grants					-
Receipts from fundraisingactivities					-
Gross tradingreceipts					-
buildings					-
Rents from land & buildings					-
Gross receipts from other charitable activities					-
*Sub total* Receipts from asset & investment sales	- 572	-	-	-	- 572	- 93
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	- 572	-	-	-	- 572	- 93
					-
Expenses for fundraisingactivities					-
Gross trading payments					- 3	3
Investment management costs	3				-
Payments relatingdirectlyto charitable activities	15				- 15
Grants and donations					-
Governance costs:					-
Audit / independent examination	55				- 55	50
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	- 73	-	-	-	- 73	- 53
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	- 73	-	-	-	- 73	- 76
					-
	- 572	-	-	-	- 572	- 93

					-

	- 499	-	-	-	- 499	- 17
					-
Nature and purpose of funds
Donations include donations from individuals and payment received from HMRC for Gift Aid; Expenses relate to administration costs (bank and paypal fees, cost of independent examiner, and charitable activities.

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)

December 2007

APPENDIX 2

SC 047650

Additional analysis (3)

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 and purpose of funds

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)

December 2007

APPENDIX3 OSCR Scottish Charity Regulator Independent examlner's report on tho accounts Charity name V2 Report to the tTusteeslmembers of Friends of Earl Buddhist Teachin Registered charity number sc 047650 On the accounts of the charity for the period Period start date Month Year Period end dale Month Year 01 01 2024 to 31 12 2024 Set out on pages 1-10 sneots Respective responsibilities of trustees and examiner The charty's trustees are responsible for the preparation of the accounts in accordance with the temis of the chareS and Trustee Investment Iscotlandl 2005 Act and the Charities Account5 (Scotlandl Regulations 2006 las amendedl. The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Account5 Regulations does not apply. It Is my responsibility to examine the account5 as required under section 4411) Icl of the Act and to slate whether particular matters have come to attention. 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and. conse uentl I do not ex ress an audr( o inion on the view iven b the accounts. In the course of my examination. no matter has come to my attention.. Basis of independent examiner's statement Independent examiner's statement 1. which gives me reasonable cause to believe that in any material respect the requirements" to keep accounting records in accordance with section 44(11 (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord wqth the accounting records and comply wth 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 woper understandin of the accounts to be reached. Date: Signed*: 1518125 Name: Relevant professional qualification{sl or body lif any).. Address: "Please ddetethemxds n th2¢xackels aFvty Ifthe word5 (k) am. sel(xrtth05e mattetsyhmch he CnEt0)r attenti thef01 page. ""OScR1 accept fypefj swaDJre5.

APPENDIX3 Disclosure section Only complete rf the examiner needs to highlight material problems. Give here brief details of any itern5 that the examiner wishes to disclose