APPENDIX 1 oscr,- Period start date Period end date Month 12 Y￿r Year 01 oi )24 31 2024 Office of the Scottish Charity Regulator Reference and administration details Charity name Other names charity is known by Registered charty number Charity's principal address YcKJa in Daily Life Scoland (SCIOI Ycrtja in Daily Lrfe Scodand: YIDL Scodand: Yoga in Daity Ltfe SC049297 Mahaprabhu Deep Ashram Dwbledykes Elm Row Galashiels Postcode TD13HT Names of the charity truslees on date of approval of Trustees. Annual Report Trustee name Office (if any) Dates acted rf not fw whole year {or body) entitled to point trustee rrf any) PresKlent Wice President Treasurer & Secretsry Secretary 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. rf any. (for example. those who resigned part way through the financial period) Structure, governance and management Type of governing document The Charlty was first fo￿ed as an assockqticffi with a const"tub"on. and registered with the Office of the scotb.sh Charty Regulator {OSCRI'. SC041371 on 30 March 2010. A new single-tr.er SCIO constitution was drafted in March 2019 and the tharity was incorporated as a Scottish Charltable Incorporated Organisation on 14 May 2019, SC049297 and the orvJinal chanty dissolved on 31 December 2019 ￿1th the transfer of all assetslfunds to the SCIO completed by 31 March 2020. Trustee re￿IltMent and appointmenl Two tnjstees remain from the creatK>n ofthe original Charrty.. Ifomierfy named￿) and ￿ (now ordained as￿ was appointed by the committee in October 2012. 'vas appointed on 25 October 2013.￿ and ￿ were elected and appointed as trustees on 20 January 201 g. Al six tr4JStee5 volunteered lo remain as the board for the new SCIO on 24 February 2019. reswJned on 30 Nov 2022. ￿ was elected to fill her place and appointed unanimously on 1 December 2022 and resigned on 9 April 2025, due to famity commttments. ￿ voluntarily resigned on 17 May 2025. Appointrnent and removal are in accordance wlh the Charity Conskntution. wh￿h requires that an appointment is approved by thirds maiority agreement of the existing tnjstees and removal of any trustee by a tW￿lhirds rnai￿ agreement ofthe other5. Objectives and activities Charitable purposes The Chan￿5 charrtable obj.ects undertaken in Scoland and elsewhere intemats"onalty 1. to advance public edueatiin in the dassical teachings of the science, philosophy and practice of y¢)Ja. based upon the prinaples of the highest standards of personal conduct and semess service to others: 2. to prorrKJte and advance the mental. physical, social and spirittjal health of the public through the study. teachiThJ and practice of the therapeutic effects of yoga; 3. to promote and ajvance humanitarian aid for the relief of people in need through poverty. sickness. age. disability ￿ other disadvantage due lo natural disasters or other causes,. 4. to promote and advanee for the publie benefft loleranee, hanr*ony, respect and understanding amI￿g all religK)ns, euKures and nations" 5. to promote and ￿vance human rights and wodd peace and provide methods for the resomng of cornlict 6. to promote and ajvance animal welfare and prOtectic￿. 7. to promote and aJvan¢e protedion and improvement of the environmenL **Summary of the main activities in relation to these objects (page i. of iii.)** In April 2024, the Charity moved its base to Galashiels in the Scottish Borders, to a residential ashram house purchased by with a financial loan from her family, which has enough space to hold group gatherings and overnight stays for a few people. As well as being a venue for group activities, the ashram provides new opportunities for people to volunteer for the Charity, such as assisting with housekeeping, renovations and garden maintenance, as well as helping with special events – such voluntary service, or ‘seva’, is an important aspect of yogic teaching known as ‘karma yoga’. The move also enabled weekly in-person group classes to resume at hired venues in Edinburgh, after a four-year hiatus due to financial consequences of the pandemic. From July to September, two evening classes were held on Wednesdays, in a corporate venue close to the Charity’s former north Edinburgh premises. From October, this changed to one longer class and moved to the much-loved spiritual Salisbury Centre, on the south side. Other in-person events included another group gathering at Edinburgh Botanics in March, and two special weekend events in June and July at the ashram in Galashiels, with the July event also including a Meditation Music evening concert the following night in Edinburgh. The Charity continued to provide regular weekly at-home private Chair Yoga sessions for one student with MS in Edinburgh. Six to ten regular classes per week continued online throughout the year, via Zoom from the ashram. Charity trustees/members also assisted with sharing educational and promotional resources, editing/proofreading English translations of YIDL publications (including the autobiography of the YIDL founder), online articles and documents. and also extended their service by teaching and giving talks at international YIDL seminars in the Czech Republic, Hungary, and at the Grand Opening of the OM Ashram in Rajasthan, India, the spiritual headquarters of the Yoga in Daily Life community and traditional lineage of yoga masters. ## **Educational/Health/Relief of suffering activities** _[Objects 1. 2. 3.]_ **:** During 2024, a variety of educational programmes were provided for members of the public in Scotland and abroad, online and in-person, with the core of the Charity’s activities being the provision of regular yoga and meditation classes and courses for adults, in order to advance individual and social health and well-being. Provided with flexible fee options, the Charity continues to offer the option to attend for free, or by occasional donations, to those in difficult financial circumstances. From 3 July, regular weekly in-person classes resumed on Wednesday evenings in Edinburgh, and have proved very popular for previous students who do not usually attend the online classes, as well as some who do, and have also attracted many new participants. ## **In-person regular programmes** - _Group classes:_ regular weekly classes on Wednesday evenings in Edinburgh – from July – Sept, 2 x 60 min classes at _MyEdinburgh_ in EH7; from Oct – December (and ongoing), 1 x 90 min class at the _Salisbury Centre_ in EH16. - _Private home:_ regular weekly individual 90-minute Chair Yoga/Breathing sessions for a long-time student, with Multiple Sclerosis, in Edinburgh. ## **Online regular programmes** - _Zoom:_ weekly evening and weekend morning drop-in Yoga & Meditation classes for the general public, 90-minute classes catering for Beginners Level 1 and Intermediate/Experienced Levels 2-5; plus one-hour classes Yoga For All and Restorative Yoga. - _Zoom:_ for those with a deeper interest in meditation practice and the spiritual and philosophical principles of Yoga, the Friday evening Relaxation & Meditation Yoga Nidra class and Wednesday (Monday from October) evening Mindful Breathing & Meditation class remained on the schedule and continue to be popular. - _Zoom:_ Ongoing twice-weekly Lunchtime Yoga sessions were provided for the public, with most joining from home and some able to log-in and attend in their workplace; a total of 75 sessions from 4 January until 26 Nov 2024. - _Zoom:_ led regular Satsangs with meditation, chanting and yoga philosophy discourse, providing practical guidance on integrating the yoga principles into daily life. - _Insight Timer:_ weekly online satsang concerts with playing Indian traditional flute and chanting Sanskrit/Hindi mantras. Free events with options to make donations to the charity. _[also Object 4.]_ **3** **Summary of the main activities in relation to these objects (page ii. of iii.)** ## **Other events and activities in support of the Objects:** - January 2024 – fundraising project, _Challenge 108_ : a 30-day challenge for people to spend quality time each day themselves, or with loved ones, being actively mindful and aware of how they think about things and how their actions affect others and the world around them. _[Objects 1, 2, 4, 5, 6, 7.]_ - 2 June 2024 _– Welcome to Ashram Day Retreat,_ free event at the new Galashiels ashram in the Scottish Borders; with chanting, satsang, relaxation, vegan meal, walk in the woods. _[Objects 1, 2, 4, 6, 7.]_ - 20-22 June 2024 – online events marking _UN International Day of Yoga_ : 3 x free online sessions, Evening Satsang, Yoga Nidra Relaxation & Meditation; Saturday Morning Yoga; via Zoom. [Objects 1, 2, 4.] - 28-29 July 2024 _–_ special _Nada Yoga_ events with : Sunday morning and afternoon at Galashiels ashram with musical meditation, yoga nidra relaxation, lunch, woodland walk, afternoon chanting workshop and dinner; Monday evening Musical Meditation event in Edinburgh with concert and vegan meal. [Objects 1, 2, 4, 6, 7.] - Group and one-to-one _Satsangs_ – social gatherings sharing spiritual support and teachings for personal life guidance and promoting understanding among people, religions and cultures. In person at the former Edinburgh and new Galashiels ashrams, at the Edinburgh Royal Botanic Gardens, and online via _Zoom_ . _[Objects 1, 2, 4, 5.]_ - 21 September 2024 – _UN International Day of Peace_ : chanting of Peace Mantras in online classes; weed maintenance and prayers and at the World Peace Tree at London Road Gardens in Edinburgh [Objects 1, 2, 5.] - Monthly sponsoring of a fifth puppy in training to be a guide dog for the Guide Dogs for the Blind Association. [Objects 2, 3, 6.] ## **Primarily Environmental and Animal Welfare activities** _[Objects 6, 7.]_ _**:**_ By promoting and supporting environmental protection and animal welfare, the Charity is encouraging people to develop the yogic principle of _ahimsa_ , meaning ‘non-harming’, by acting with compassion, kindness, mindfulness and self-responsibility, to benefit themselves in their personal spiritual development, as well as the world as a whole and other human and non-human beings around them. - The Charity continues to use and promote energy suppliers _Good Energy_ , at the new ashram premises, the primary UK company providing electricity from 100% sustainable/renewable sources. - The Charity maintains supportive membership and promotes the work of OneKind, the Scottish animal welfare charity based in Edinburgh and operating in Scotland and the rest of the UK, which aims to end cruelty to Scotland's wildlife, pets, and other animals, through high-profile successful public campaigns, political lobbying, investigations, objective research and public education. - The Charity maintains membership of the Permaculture Association, a registered UK/Scottish charity that promotes the sustainable theories and practices of permaculture, in the UK and worldwide. Permaculture is an approach to land use and human settlement design which is based on observation of flourishing natural ecosystems and shares many principles with the holistic teachings of Yoga. - The Charity provides waste recycling facilities and information for staff, volunteers and visitors to the ashram and promotes ‘Repair, Reuse, Recycle’ practices to students and visitors. - The Charity continues to promote the healthy and ethical benefits of being connected with and caring for the natural world, growing many indoor plants in the new ashram; and by providing birdfeeders in the garden, plus creating new wildflower and vegetable beds in the ashram garden, and maintaining the established herbs, berries, soft fruits, trees and shrubs without the use of toxic pesticides. **4** ## **Summary of the main activities in relation to these objects (page iii. of iii.)** - Printed promotional flyers, course materials and stationery are printed on 100% recycled paper with eco-friendly vegetable inks (when possible). - The Charity has a policy of purchasing only essential items and office supplies, or obtaining them freely and/or second-hand where possible, with minimal packaging, sustainable manufacturing and organic production. - The Charity maintains a collection of published information materials and library of reference books promoting vegan and strict vegetarian lifestyle choices and recipes – not only from the perspective of an individual’s health and nutrition, but also from the perspectives of: a) respect for the lives of animals and avoiding their exploitation, suffering and abuse; and b) acknowledging the damage caused to the environment by livestock breeding/farming and its contribution to climate change; thereby enabling students/visitors to the ashram and events to make better informed decisions regarding their choices of food and products with animal ingredients and the consequences for the wider society and environment. - The Charity promotes the international _Yoga in Daily Life_ OM Ashram, a research and education centre in Rajasthan, India, which includes several humanitarian projects: animal refuges for neglected, lame and abandoned cattle; Rainwater Harvesting scheme with a manmade lake and catchment area to collect monsoon rainwater runoff each year and distribute it to local villages, farms and communities; Desert Reforestation tree planting project and organic farming to encourage microclimates, natural habitat and vegetation resources, for example the native neem tree leaves, turmeric root and other herbs and spices are harvested for their medicinal and antiseptic properties. **5** APPENDIX 1 Achievements and perfonnance Summary of During 2024, the Charity directy seNed more than 120 individuals, with at least 50 attending the the main Charity's activibes for the ffirst time. Average attendance over the year was around 331week, with aehievements fluctuations up and down depending on special events, holiday periods and weather conditions. during the financial period The new ashram home for the Charity in the Scottish Borders. has proven to be a great advantage in being a place where the Charity can invf(e individuals and groups to a peaceful environment and experience the benefits of the yoga and meditation practice in person. as well as enjoy the good company and safe space of being with like-minded pec¢)￿. who are focused on personal and social hea￿h and wellbeing. Special Events, such as those hekl at the ashram in June and July, provide more opportunities for people to volunteer with event organisation, preparation, hosting and clean- up, in the spirit of seva. semess servic£ - an inyirtant yoga principle and fijndamental aspect of the Charity's purpose, with all active members and teachers seNing as volunteers. After moving to Galashiels. the redUCtiC￿ in expenses meant that the Charity was fnally able to resume regular weekty in-person classes at hired venues in Edinburgh from July. where its teachers had been based and active in providing Yoga in Daily Lrfe classes since 2008. Old and new S￿dents and teachers were very happy to be able to meet regularfy and practise together in person again. after more than 4 years. Most who have attended in-person classes are residents of Edinburgh and nearby towns. For the in-person Special Events in Edinburgh and Galashiels, many people also travelled frcrfn other parts of Scotland. especialty Glasgow. the Central Belt and the Scottish Borders. and SC￿ also made the joumey from England. Cmline classes conkn.nued via Zwm and Insight Timer. wtth 6-10 regular weekly classes provided 5- 7 days a week, primari￿ by￿. Regular students often give posrtive feedback expressing gratitude and saying that online classes continue lo be very practscal for them. helping them to cope better wrth the stresses of lrfe. and improve and maintain their physical. mental. spirrtual and social health and wellbeing. Online sessions regularty contain participants from all over Scolland. England. Ireland, Sweden. Slovakia, Gemiany, New Zealand and Indonesia. ¢￿￿51de of dass times, the main teacher also voluntarity assists students to manage other acute and chronic heath conditions, induding.. ME. MS, asthma, suatica. cancer diagnosis, anxiety. depresS￿n and laryngeal dystonia, with tailored practs.ces and advice- either in person or online. A total income of £9576 was received in fees for educational services provided over the year. Most students opt to pay for Class Passes, designed lo encourage setf-commitment. In 2024, this amounted to: >Month Passes x 3, £460,. 1 Month Passes x 8. £350: 6 or 8 Class Passes x 53, £2480., and the Class Membership for unlimited dasses paid by monthty standing order x 12 indivKluals, £4840. Remaining students pay attendance at £8-£10 per class, or by donation of any amount. Over £4000 in donations came from supwtive students. friends, board members and colleagues, induding via the fundraising project Challenge 108, daity actrvitEs to develop mindfulness and self-awareness of one's impact on others and the environment. The new premises in Galashiels also came as a great grQ kindly funded by family members of the Charity Secretary for her personal residential use, wh￿h she has dedicated as a residential yoga ashram where all are The Charity managed to survive ar￿ther ffinancialty challenging year wilh a small surplus, despite the current economic climate continuing to affect many participants and the Charty itself, and also despite the need for reducing the clas5 timetable in February-march and Novernber-Decernber, due to the main teacher having to attend to a cornbinat￿n of personal health and family mattets, al home and abroad. Fortunately, substrtute volunteer teaehets kindly stepped in to eover a few elasses during these periods, so that some sessions were still available online and in-person each week. Financial review Brief staternent of the charity's policy on reserve5 The Charity holds no reserves other than its bank balance, usually fluctuating around £1000. if in fijture the Trustees see fit to hold reserves, rt is likely to be in relation to a speufic project or planned actNity requiring greater ffiJnd5 than the usual income, such as renovations of the Charity's premises. Whenever the situation arises that the Chartty's Jnds approach £0, there are particular Trustees who are willing and able to b005t the account balance wilh ch)nations from ther personal furKIs. Details of any deficit Donated facilities and services lif any) nla APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees. report above. Signed on behalf of the charity's trnstees Signature{sl Full name{sl Position le.g. Chairl Treasurer & Secretary Dale 15 Septen*Jer 2025 Enter SC No. below APPENDIX 2 Enter charity name below **SC049297** **Yoga in Daily Life Scotland (SCIO)** **----- Start of picture text -----**
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Receipts and payments accounts| |Period start date|Period end date| |For the period|Day|Month|Year|to|Day|Month|Year| |from| |01|01|2024|31|12|2024| |—<|———<———| |Section A Statement of receipts and payments| |Expendable|Permanent| |Unrestricted|Restricted|Total funds|Total funds last| |endowment|endowment| |funds|funds|current period|period| |funds|funds| |to nearest £|to nearest £|to nearest £|to nearest £|to nearest £|to nearest £| |A1 Receipts| |Donations|3,981|3,981|5,823| |Legacies|-| |Grants|-| |Receipts from fundraising activities|391|391|254| |Gross trading receipts|9,626|9,626|13,469| |Income from investments other than| |land and buildings|-| |Rents from land & buildings|-| |Gross receipts from other charitable| |activities|-| |-| |A1 Sub total|13,998|-|-|-|13,998|19,546| |A2 Receipts from asset &| |investment sales| |Proceeds from sale of fixed assets|-| |Proceeds from sale of investments|-| |A2 Sub total|-|-|-|-|-|-| |=|Total receipts|SSs|13,998|-|-|SE|-|13,998|19,546| |A3 Payments| |Expenses for fundraising activities|-|71| |Gross trading payments|-| |Investment management costs|-| |Payments relating directly to charitable| |activities|13,263|13,263|21,939| |Grants and donations|144|144|722| |Governance costs:|-| |Audit / independent examination|-| |Preparation of annual accounts|-| |Legal costs|-| |-| |-| |A3 Sub total|13,407|-|-|-|13,407|22,732| |A4 Payments relating to asset and| |investment movements| |Purchases of fixed assets|-| |Purchase of investments|-| |A4 Sub total|-|-|-|-|-|-| |Total payments|13,407|-|-|-|13,407|22,732| |SS|SS5| |Net receipts / (payments)|591|-|-|-|591|(3,186)| |A5 Transfers to / (from) funds|-| |Surplus / (deficit) for year| |===|591|-|-|——SS|-|591|—|( 3,186)| **----- End of picture text -----**
|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~|APPENDIX 2
**Section B Statement of balances**
**Categories**
**Unrestricted**
**funds**
**Restricted funds**
**Expendable**
**endowment**
**funds**
**Permanent**
**endowment**
**funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**272**
**272**
**3,458**
**591**
**591**
**3,186)**
**(**
**-**
**-**
**863**
**-**
**-**
**-**
**863**
**272**
**Cash and bank balances at end of year**
**B1 Cash funds**
Cash and bank balances at start of year
Surplus / (deficit) shown on receipts and
payments account
**Yoga in Daily Life Scotland (SCIO)**
**SC049297**
**Details**
_~~=======~~| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||(Agree balances with receipts and payments|||||||||||| ||account(s))||-||-||-|-||-||-| ||**Details**||||||**Fund to which asset belongs**|||**Market valuation**||**Last year**| |||||||||||**to nearest £**||**to nearest £**| |**B2 Investments**|**Total**
**-**
**-**
~~===~~|||||||||||| ||**Details**||||**Fund to which asset belongs**|||**Cost (if available)**||**Current value (if**
**available)**||**Last year**| |||||||||**to nearest £**||**to nearest £**||**to nearest £**| |**B3 Other assets**|HP desktop computer
~~=—> ~~|||**300**
**400**
**Total**
**-**
**300**
**400**
Unrestricted Fund
~~===~~||||||||| ||**Details**||||||**Fund to which liability relates**|||**Amount due**||**Last year**| |||||||||||**to nearest £**||**to nearest £**| |**B4 Liabilities**|Phone internet due Jan 2025
Ashram rental payment Jan 2025
Ansvar Charity Insurance Jan 2025
Good Energy owed in Jan 2025
Council tax due Jan 2025
Yoga Teacher Insurance Jan 2025
Salisbury Centre venue hire Jan 2025
~~— ~~|||||**44**
**29**
**135**
**1,200**
**110**
**50**
**330**
**100**
**168**
**108**
**57**
**54**
**219**
**-**
**-**
**-**
**Total**
**1,063**
**1,541**
Unrestricted Fund
Unrestricted Fund
Unrestricted Fund
Unrestricted Fund
Unrestricted Fund
Unrestricted Fund
Unrestricted Fund
~~==~~||||||| ||**Details**||||||**Fund to which liability relates**|||**Amount due**
**(estimate)**||**Last year**| |||||||||||**to nearest £**||**to nearest £**| |**B5 Contingent liabilities**||||||||||||| |||||||||||||| |||||||||||||| |||||||||**Total**||**-**||**-**| |**Signed by one or two trustees**
**on behalf of all the trustees**|**Signature**||||||**Print Name**|||||**Date of**
**approval**| |||||||||||||15/09/2025| YIDL Scotland RP Accounts 2024.xlsx / Statement of balances 2 December 2007 APPENDIX 2 **Yoga in Daily Life Scotland (SCIO) SC049297** **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ **Individual / Number of grants £ Type of activity or project supported institution made C2 Grants Total -** ~~=~~ **C3a Trustee remuneration** 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) **£ Authority under which paid C3b Trustee remuneration -** Monthly rental payments of £135 for charity premises, from April - December 2024 **1,215 details C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **X** ~~——=—~~ **Number of £ trustees C4b Trustee expenses - details** ~~————~~ **Transaction Balance amount (£) outstanding at Nature of relationship Nature of transaction period end (£) C5 Transactions with trustees and connected persons** ~~——_—_——~~ ## **C6 Other information** **[1.]** The charity registered as a SCIO (SC049297) on 14 May 2019 and the old charity (SC041371) bank account was closed on 31 December 2019 with all funds transferred to the SCIO and the dissolution of the old charity confirmed and removed from the register in April 2020. **[2.]** In March 2024, a residential premises in Galashiels was purchased by the charity secretary, who is also the charity's main teacher and coordinator, with a personal loan from her family. Since April 2024, the premises have been used by the charity as a residential ashram and registered office, being a venue for in-person and online educational and social gatherings furthering the objects, board meetings, and overnight stays for guests and service users of the charity. The charity secretary, who organises and provides the charity's services to the public as a full-time volunteer without remuneration, and is a trustee on the Board of the charity, resides in the premises. On 21 March 2024, it was decided and agreed by all the other trustees on the Board that she may receive a payment of £135 per month towards repayment of her property purchasing loan, in lieu of rent. YIDL Scotland RP Accounts 2024.xlsx / Notes 3 December 2007 APPENDIX 2 **Yoga in Daily Life Scotland (SCIO)** **SC049297** ## **Additional analysis (1)** |**Analysis of receipts and payments**||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |**1 Donations**||||||||||||| |||**Unrestricted**
**funds**||**Restricted funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total current**
**period**||**Total last period**| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**| |Individual donations received
**3,360**
**3,360**
**5,479**
Anonymous collected donations
**621**
**621**
**273**
Corporate donations received
**-**
**71**
**-**
**Total**
**3,981**
**-**
**-**
**-**
**3,981**
**5,823**
**-**
**-**
**-**
**-**
**-**
**-**
**Unrestricted**
**funds**
**Restricted funds**
**Total current**
**period**
**Total last period**
**to nearest £**
**to nearest £**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**Total**
**-**
**-**
**-**
**-**
**2 Grants**
~~tbo~~||||||||||||| |||**-**||**-**||||||**-**||**-**| |**3 Gross receipts from other charitable activities**||**3 Gross receipts from other charitable activities**||||||||||| |||**Unrestricted**
**funds**||**Restricted funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total current**
**period**||**Total last period**| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**| |**-**
**-**
**-**
**-**
**-**
**-**
**Total**
**-**
**-**
**-**
**-**
**-**
**-**
~~= —EEEEE~~||||||||||||| |||-||-||-||-||-||-| |**4 Payments relating directly to charitable activities**||||||||||||| |||**Unrestricted**
**funds**||**Restricted funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total current**
**period**||**Total last period**| |||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**| |Motor vehicle andparkingcosts
**395**
**395**
**279**
Rent and insurance(council tax)
**6,635**
**6,635**
**15,964**
Phone and internet
**501**
**501**
**494**
Publicity/Programme costs
**1,960**
**1,960**
**1,513**
Electricity& Gas
**1,812**
**1,812**
**1,184**
Venue Hire(incl virtual)
**1,314**
**1,314**
**2,325**
Memberships
**180**
**180**
**180**
Travel expenses
**376**
**376**
Seminar accommodation
**90**
**90**
**-**
**-**
**Total**
**13,263**
**-**
**-**
**-**
**13,263**
**21,939**
~~Desens~~||||||||||||| |||-||-||-||-||-||-| YIDL Scotland RP Accounts 2024.xlsxAdditional notes (1) December 2007 APPENDIX 2 **SC049297** ## **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||||||**-**|| |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**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Expenses for fundraisingactivities||||||**-**|| |Gross trading payments||||||**-**|| |Investment management costs||||||**-**|| |Payments relatingdirectlyto 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**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||crossreferror|| ||**-**||**-**|**-**|**-**|**-**|**-**| ||||||||| |||||||**-**|| ||||||||| ||**-**||**-**|**-**|**-**|**-**|**-**| |||||||cross ref error|| |**Nature andpurpose of funds**|||||||| ||||||||| YIDL Scotland RP Accounts 2024.xlsxAdditional notes (2) December 2007 APPENDIX 2 **SC049297** ## **Additional analysis (3)** |**6 Breakdown of restricted funds**||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||**Restricted fund**||**Restricted fund**||**Restricted fund**||**Restricted fund**||||| |||**1 - enter name of**|**1 - enter name of**|**2 - enter name of**|**2 - enter name of**|**3 - enter name of**|**3 - enter name of**|**4 - enter name of**|**4 - enter name of**|||| |||**fund below**||**fund below**||**fund below**||**fund below**||||| |||||||||||**Total restricted**||**Total restricted**| |||||||||||**funds**||**funds last**| |||||||||||||**period**| |**Receipts**||||||||||||| |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
**-**
~~LE~~||||||||||||| |**_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_**
**-**
**-**
**-**
**-**
**-**
**-**
~~ee~~||||||||||||| |||||||||||-||| |**_Total payments_**||**-**||**-**||**-**||**-**||**-**||**-**| |||||||||||-||| |**_Net receipts / (payments)_**||**-**||**-**||**-**||**-**||**-**||**-**| |**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**
**-**
**-**
~~SSS ~~|||||||**-**
**-**
**-**
**-**
~~SSS~~||||| |||||||||||-||| |**Nature andpurpose of funds**||||||||||||| YIDL Scotland RP Accounts 2024.xlsxAdditional notes (3) December 2007 Yoga in Daily Life Scotland Indo gndont Examiner's Re Yoga in Daily Life Scotland SCIO ort on the Accounts Report lo the trusteeslmembers of Istered charit number On the accounts of the chari for the ear ended Respective responsibilities of trustoos and ?xaminor Re SC049297 31st December 2024 The charity's trustees are responsible for the prepai8tion of the accounts in accordance with 1he terms of the Charities and Trustee Investment (Scotland) Acl 2005 {'the 2005 Act'} and the CharitEs Accounts {Scotlandl Regulations 2006{as amended) ('the 2006 Accounls regulations, } The charity trustees consider tt)ai the au(Jlt requirement of Regulatlon 10(11 (d) of the AcGounts Regulations does nol apply. It is my responsibility to ¢xamine the accounts as req uired under section 44(1) {c} of the 2005 Act and to state whether particular matters have come to m attention. My exafflination is carried out in accordance wilh Regulation 11 of the 2006 Accounts Regulations An ex8mination includ&s a revEw of the accounling recy)rds kept by tbe charity and a comparison of the accounts presented with those reco.'ds. IL 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 o inion on the accounts. In the course of my examination, no matter has come to My attention 1 . vvhiGh gives me reasonable cause to believe Ihat in any ! material respect the requirements.. Basis of indgp9ndont examiner's statement Independenl examinerfs statement lo keep accounting records in a¢cordanGe with section 44(1) (al of the 2005 Act and Regulation 4 uf the 2006 Accounts Regulations, and lo propare accounts with accord wf(h the accounling records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, 01 2. to which, in my opiniDn, attention should be drawn in QTder Sign Relevant professlo ualifical