Grail Message Association Scottish Charity No- SC047716 Annual Report and Financial Statement For the year ended 30 September 2024
Trustee's Annual Report forthe period ended 30 September 2024 Reference and Administrative information Chgrityn8me Reglstere(I charlty number Ch•rlty's prfnclpal addross i Grali Message Association SC047716 , clo T C Young - Solicitors 17 West George Street Glasgow Postcode G2 1 BA TnAtee n4m• D•5ignatioft ot forwlK)I Chair Full Peri)d Secretary Full PerKJd Treasurer Full Perw)d Structure Governance and Mana ernent Constltutlon The Charity is a Scottish Charitable Incorporated Organization la SCIO). It th was registered in its current legal form on 7 September 2017. intment of Trustees The Association is rnana8ed by a Board of Trustees, who are also its mernbers, assisted locally by other volunteers, in close collaboration with the Stiftung Gralsbotschaft" (Grail Message Foundation). the German registered charity based in Stuttgart, Germany, which is the sole authorised institution for the publicatlon* prlntlnB, translatlon and dissemlnatlon of the Grail Message, 'In the LiBht of Truth" by Abd-ru-shin. The Association is the Stiftung's sole authorised distributor in the United Kingdom and Ireland for the Grail Message and all associated spiritual literature.
Under Art. 13 of the Constitution. the appointed Country Leader and his Deputy, togetherwith the appointed leadersof the local Grail Clrcles that are the informal association known as the Grail Movement in the UK and Ireland. on their appointment to office by the Verein zur Ve.wirklichung des Gralswissens von Abd-ru-shin, Schwaz. Austria (the Association for the Realisation of the Grail Knowledge of Abd-ru-shin), are ex officio the charity trustees of the Grail Message Association, having given their consent, and haTrng confirmed their eligibility so to act, urKler Scottish charity law. Objectives and activities Charitable Pur se The purpose of the charity is the advancement of a philosophical belief serving to develop the upliftrnent of humanity and strengthen awareness of the fundamental value of human life through the worship of God, as enshrined in the written works of Abd-ru-shin, by the facilitation of worship and spiritual festivals: and the provision of moral teaching through the dissemination and study of the written works of Abd-ru-shin. Activities of the Char" The Association's"workin8 name" is the part of the International Grail Movement (www.GrailMovement.net). with whose legal irstitutions in Germany and Austria it collaborates closely in its activities of promoting and facilitating Grail Festivals and devotional Hours of Worship throughout the UK and Ireland. The Assoclatlon's maln actlvltles and achlevements In provldlng publlc benefit during the financial year comprised distributing the Grail Message and associated 5Pilitual writings Within the UK in response to public dernand. planning, in liaison wlth the Grail Circles locally* public lectures. workshops and other events to introduce the publlc to the Grall Message, celebratlng annual Grail Festivals (September 2023) and facilitating Sunday morning Hours of Worship, open to the publlc on request, In local Grall Clrcles and In reading groups in various partsof thecountry.aswÈll asin developing the Association's
publi¢-acce55 webslte. The Assoclatlon also asslsts local Grall Clrcles wlth the development of suttable premlses as Grall Centres for the Midlands region (Langwith, near Mansfield. Notts.) and for London & the South (Whitchurch, near Aylesbury, Bvck5.). Achievements and Performance The Association doe5 not engage In any publlc fundralslng, belng funded privately by donations from adherents of the Grail Message who a150 wish to support financially the public benefit artivities of the Grail Movement in ihe UK and Ireland. Financial Review During the year ended 30th September 2024, Book sales receipts totaled £2,379, supplied from existing stocks. Donations from individuals for the Association's general purposes totalled £6,572, along wih donations on special trust for Grail Festivals, and for local devotional activities totalled £28.510. Payments for operating costs totalled £41,288, including £15.275 for the upkeep of premises and £2,368 for the costs of holding the Grail Festival celebrated in the year and for devotional activities in the local Circles. Net payments in unrestricted funds were £16,006 offset by Net receipts of £13,235 of restricted funds, 3dcled to the ch3riti'S Cash reserves of £58,132. airo rustees 30 September 2024
Independent examination report for the period ended 30th September 2024 Res ective res onsibilities of trustees The charity's truslees are responsible for the preparatlon of the accounts in ac<ordance with the tenns of the Charities and Trustee Investment (Scotlandl 21J05 Act and the Charities Accounts {Scollandl Regulations 2(K)6 las amended). The charity trustees consider that the audit requirement of Regulation 10(l} Id) of the Accounts RegulatK)ns does not apply. Inde endent examinerfs statement l-Basis of inde endent examinerfs statement My exarnination is being carried out in accordance with Regulation 11 of the 2006 Accounts Re8ulatiDns. 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 pr¢wide all the evidence that would be required in an audit 3nd, consequenily, I do not express an audit opinion on the v*w given by the accounts. 2-Inde endent examinerfs statement During my examlnatlon, no motter has corne to my attention. • which gives me reasonable causeto believe that in any material respect the requirements: {11 to keep accounting records in accordan with sertion 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and {2) to prepare accounts which accord with the accounting records and comp with Regulation 9 of the 2006 Accounts Regulations have not been met. mer am Inance cotland Ltd Member Fim) ofACCA 272 Bath Street Glasgow G2 4JR Ernail.. las omeradamaccountant.co.uk Tel: 01412123950 ow
Statement of receipts and payments for the period ended 30 September 2024 Section A Statement of receipts and payments Unrostrictod fundg Restricted Totsl tunds current period Total funds priot ar 30th Sep 2023 r•At£ rar•stE to nèartst £ A1 Recei 61102 960 &ants 1379 379 1339 932 RwRitts-other ¢hartsL4e a¢tMts Al Sub total 10.(K17 28,S10 3&S17 1¥339 A2 Receipts fromasset & investmnt 3Jle3 Pr{eedS from saIeoffed assets Proceeds frcrfn saleof veStments A2 Sub total Totalrnc 10.007 28.510 38517 134.339
Section A Statement of receipts and payments-continued A3 Pwnts Bcxsales order5 fiJThment CCKs1 6,972 rb"S¥ 1.170 Other ¢0sts of ehri¢bl• a1¥111# RentaTrJ rates 9.997 662 1018 10 20337 1S,892 762 018 Tr3¥el & 793 652 128 262 136 1.116 1.001 3,026 1.116 Legal cosls 1.001 3,026 357 A3 Sub tolal 26.013 15.27S 41.288 23,297 A4 PaJThnls rel•tlng to •uot • Invèstmènt n¥)v•Tht)ts Captsl EXperite on centre nises Peety cash11)at ubk.sed year A4 Sub total 112.675 112.873 Tot•lp•yments 26,013 15,275 41.28B 136.170 13.235 17711 1,831) sUUsI( foryur {14 1771
Statement of balances for the period ended 30 September 2024 Section B- Statement of balances Cash and bank P•m•n•rf Oetails Jry •J nE4re¥t1 t•rnrHIt M4r• 47A15 1482761 ¥132 ar 11QCI)6) 13335 771) (1lJ11 b¥nk •r4 55.361 132 Other assets Fund towhkh a$$et belongs Cost Irf ardilable) Current value {if . ardilablel lo nearest £ Last y•ar lo ngaresi e to nearest £ E andable endowment 538,280 121,482 4,682 537,145 121,482 5,000 500 andable endowment Restricted Income Unrtestricted Income Unrtestricted Income 7,906 7,750 198 Unrtestricted Income Total 672,350 672,075 Liabilities Detsils Fw¥Jtowhlchlb*ty Ml•t•• L•¥ty••r to rn•r••i e rt l i11lent examirthn fees Pfeparalin of amual &¢ounts Unreslitted E nses 300 Unrestitted E Tol•l 1.21)0
Notes to the accounts for the period ended 30th September 2024 l-Basls of accountln These accounts have been prepared on a Receipt and payment basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (kotland) Regulations 2006 (as arnended). 2-Nature and ur ose of funds Unrestricted funds are those that may be used at the discretion of the trustees in the furtherance of the objerts of the charity. The trustees maintain a single unrestricted fund forthe day-to4ay running of charity. Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
Trustee Remuneration Ih During the period ended 30 September 2024- No Trustees were either paid any remuneration or re-imbursed for expenses. 4-Other receipts Gross receipts from othercharliable acllvltles strt¢trd funds Tolal curront p•rfod P¢l¢f•d lun<ls n•ar•rt£ ton•ar•8t£ 8cok sale5 Cakndar sa 2J79 1.056 2.379 Totsl 3A35
Donaticns Donatlons Toial eurr•nt Parfod fvn¢• R•rtcknd fvnd• n•ar•st £ to rarest£ ionear•st £ Circk Funds from Sanlantsr 3.167 2.4CI) 1.85J 1,350 1,320 12LXI 1,1e 3.167 1.850 1,350 1.320 1.160 825 8IyJ 6XI 825 60D Other various donations Gral kliwty Fund 9,66B 727 Other various don&itions Total 28,510 35,082 ovemance cost UnrnArfctsd '. funds to noartst£ R¢¥rf¢trd fvnd$ Totsl current porfod are51f to r**•st£ Ajtht l indepeThlent ey2minatiM ftts Preparan of annua acGwnts Èes Tolal io
Independent examination report for the period ended 30 September 2024 Res ective res The charity's tru5tee5 are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl 2005 Act and the Charitie5 Accounts Iscotlandl Regulations 2006 la5 amended). The charity trustees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not applv. onsibilities of trustees Inde endent examinerfs statement l-Basis of inde endent examinerf5 Statement My examination is being 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 procèdures 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. 2-Inde endent examiner's statement During my examination, no matter hos come to myattention. which gives me reasonable cause to believe that in any material respect the requirements: (l) to keep accounting rÈcords in accordance with section 44{11 lal of the 2005 Act and Regulation 4 of the 2006 Accounts ReEulations, and (2) to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. Omer Adam Finance Scotland Ltd Mernber Fimi of ACCA 272 Bath Street Glasgow G2 4JR Email.. las ow omeradamaccountant.co.uk Tel: 01412123950