## **APPENDIX 1** |Office of the Scottish**Charity Regulator**|**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** |||||**Name of person**
**(or body) entitled to**
**appoint trustee (if any)**| |---|---|---|---|---| ||||**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**||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **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**||| |||| ||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.|| **2** **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.| ## **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| **3** APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the truslees, report above. Signed on behalf of the charity's t￿￿tee9 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|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** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B5 Contingent liabilities**
**B4 Liabilities**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**|**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 2 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 3 SC 047650 Additional analysis111 An31ys1s Inll paJTh•nts 1 Donatsor r*¥*slE eslf 50 513 2Gr*)ts J Gross re¢dpts other char￿a￿￿ 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 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 char￿eS 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 h￿e C￿nEt0￿)￿r attenti￿ ￿ thef01￿*￿￿ page. ""OScR￿1 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