2025-12-31-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	2025		31	12	2025

Office of the Scottish Charity Regulator

Reference and administration details

Charity name Friends of Early Buddhist Teachings Other names charity is known by Registered charity number SC 047650 Charity’s principal address Dunnock House 63 Dunnock Road Dunfermline

Postcode KY11 8QE

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	Christine Miller	Chairperson

	Christophe Mouze
	Claralynn Nunamaker	Secretary, Treasurer

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, specifically to promote the teachings of the
	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.
	Maintainin an active online resence includin both static and
	g p g interactive components for teaching and learning; Providing an opportunity for individuals to practice together online; availability to sponsor gatherings 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 2600 members; maintained a dedicated website, dhammafriends.net, that includes talks, links to Pāli dictionaries, and other relevant information; offered Zoom Sutta Study; continued to offer distribution, by post and free PDF download, copies of the training rules for nuns (Bhikkhuni Patimokkha); continued distribution of '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; secured a permanent address in Scotland for the charity.

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 2600 members;
maintained a dedicated website, dhammafriends.net, that
includes talks, links to Pāli dictionaries, and other relevant
information;
offered Zoom Sutta Study;
continued to offer distribution, by post and free PDF download,
copies of the training rules for nuns (Bhikkhuni Patimokkha);
continued distribution of '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;
secured a permanent address in Scotland for the charity.

Financial review
Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any)
	FoEBT's 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 trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) OSCR will accept digital or typed Claralynn R Nunamaker signatures Full name(s) Claralynn Rose Nunamaker Position (e.g. Chair) Secretary and Treasurer Date 3 August 2026

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 2025
		01	01		2025		31	12

Section A Statement of receipts and payments
A1 Receipts	Unrestricted funds to nearest £ - - - - - - 140 3 2025 100 140 140 2128 2128	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							-		- 140		572
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*				-					- 140		- 572
A2 Receipts from asset & investment sales							-
Proceeds from sale of fixed assets									-
Proceeds from sale of investments		-							-
*A2 Sub total*				-					-		-
*Total receipts* A3 Payments		-					-
				-					- 140		- 572

Expenses for fundraising activities									-
Gross trading payments									- 3		3
Investment management costs									-
Payments relating directly to charitable activities									- 2025		15
Grants and donations									-
Governance costs:									-
Audit / independent examination									- 100		55
Preparation of annual accounts									-
Legal costs									-
Other									-
									-
*A3 Sub total*		-		-			-		- 2128		- 73
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*
		-		-			-		- 2128		- 73

	-	-		-			-		-		-

									-
	- (1988)			-
		-		-			-		- (1998)		- 499

047650 SC

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 last period to nearest £
Cash and bank balances at start of year	3183 (1998)				- 3183	2684
Surplus / (deficit) shown on receipts and payments account					- (1998)	499
					-
					-
Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details	- 1195	-	-	-	- 1195	- 3183
	-	-	- Fund to which	- asset belongs	-	-
					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 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
		Claralynn R Nunamaker				3 Aug 2026

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

£2000 was spent directly on charitable purposes for acquiring a permanent Scottish address for the charity. £25 was spent on a Pali Text society membership for the charity. £3 was spent on bank (£0.40) and PayPal (£2.14) fees associated with receiving and transferring funds.	£2000 was spent directly on charitable purposes for acquiring a permanent Scottish address for the charity. £25 was spent on a Pali Text society membership for the charity. £3 was spent on bank (£0.40) and PayPal (£2.14) fees associated with receiving and transferring funds.	£2000 was spent directly on charitable purposes for acquiring a permanent Scottish address for the charity. £25 was spent on a Pali Text society membership for the charity. £3 was spent on bank (£0.40) and PayPal (£2.14) fees associated with receiving and transferring funds.	£2000 was spent directly on charitable purposes for acquiring a permanent Scottish address for the charity. £25 was spent on a Pali Text society membership for the charity. £3 was spent on bank (£0.40) and PayPal (£2.14) fees associated with receiving and transferring funds.	£2000 was spent directly on charitable purposes for acquiring a permanent Scottish address for the charity. £25 was spent on a Pali Text society membership for the charity. £3 was spent on bank (£0.40) and PayPal (£2.14) fees associated with receiving and transferring funds.
Type of activity or project supported		Individual / institution	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				£






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

APPENDIX 2

SC 047650

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 £
Private donors	110				- 110	50
Gift Aid from HMRC	0				- 0	522
PayPal Giving Fund	30				- 30	0
					-
Total 2 Grants	- 140	-	-	-	- 140	- 572
	- Unrestricted to nearest £ funds	- Restricted funds to nearest £	-	-	- Total current to nearest £ period	- 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 - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities	-	-	-	-	-	-
		- Restricted funds to nearest £	- Expendable endowment funds to nearest £	- Permanent endowment funds to nearest £	- Total current period to nearest £	- Total last period to nearest £
Postage for books	0				- 0	0
Purchase of Pali books / PTS membership	25				- 25	15
Printing of & packaging for books	0				- 0	0
Acquisition of permanent address for charity	2000				- 2000	0
					-
					-
					-
					-
					-
					-
					-
Total	- 2025	-	-	-	- 2025	- 15
	-	-	-	-	-	-

2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)

December 2007

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	140				- 140	572
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	- 140	-	-	-	- 140	- 572
					-
Proceeds from sale of fixed assets					-
Proceeds from sale of investments					-
*Sub total* *Total receipts* Payments	-	-	-	-	-	-
	- 140	-	-	-	- 140	- 572
					-
Expenses for fundraisingactivities					-
Gross trading payments	3				- 3	3
Investment management costs					-
Payments relatingdirectlyto charitable activities	2025				- 2025	15
Grants and donations					-
Governance costs:					-
Audit / independent examination	100				- 100	55
Preparation of annual accounts					-
Legal costs					-
					-
					-
*Sub total* Payments relating to asset and investment movements	- 2128	-	-	-	- 2128	- 73
					-
Purchases of fixed assets					-
Purchase of investments					-
*Sub total* *Total payments* *Net receipts / (payments)* Transfers to / (from) funds *Surplus / (deficit) for year*	-	-	-	-	-	-
					-
	- 2128	-	-	-	- 2128	- 73
					-
	- 140	-	-	-	- 140	- 572

					-

	- (1988)	-	-	-	- (1988)	- 499
					-
Nature and purpose of funds
Donations included donations from individuals and a £30 payment from the PayPal giving fund. Expenses included bank and Paypal fees, Pali Text Society (PTS) membership for the charity, acquiring a permanent Scottish address for the charity, and the cost of the independent examiner.

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

December 2007

APPENDIX 2

SC 047650

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 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

APPENDIX 3

Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2	Independent examiner’s report on the accounts V2
Charity name Friends of Early Buddhist Teachings
SC 047650
Period start date					Period end date
Day	Month	Year			Day		Month	Year
01	01	2025	to		31		12	2025
							(remember to include the page numbers of additional sheets)

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.
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.
In the course of my examination, no matter has come to my attention [other than that 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.
A. Morley				Date:		20/8/2026
Ann Morley

41 Colesbourne Road
Cheltenham Glthi
oucesersre GL51 6DJ

*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