Getting the message of hope out to phone users
2024
Annual Report Pearl International (Scottish Charitable Incorporated Organisation SC050711)
Charity Details & Governance
Registered office
Bank
Co-operative bank Gordon Street Glasgow
Website :
- www.pearl international.org
Charity Status
Pearl International was established as a Scottish Charitable Incorporated Organisation on 21 January 2021.
Governance
Pearl International is overseen by a trustees’ team (Board) comprised in 2024 of , , and . New trustees are appointed through application to, and approval by, the present board and must number between 3-12 inclusive.
The governing document is a Scottish Charitable Incorporated Organisation Constitution. The charity trustees are the organisation’s only members and comprise the organisation’s board. As of 31[st] December 2024, the trustees were (Chair), (Treasurer), and (Secretary).
Mission
The charity’s mission is Changing Phones, Transforming futures, One Device at a Time.
2
Financial Information
Abbreviated Financial Report 1 January 2024 to 31 December 2024
| Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
Enter SC No. ~~l~~ SC050711 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Receipts Donations 2,023 2,023 3,572 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 2,023 - - - 2,023 3,572 A2 Receipts from asset & investment sales Proceeds from sale of fixed assets - Proceeds from sale of investments - A2 Sub total - - - - - - Total receipts 2,023 - - - 2,023 3,572 A3 Payments Expenses for fundraising activities - 150 Gross trading payments - Investment management costs - Payments relating directly to charitable activities 3,300 3,300 Grants and donations - Governance costs: - Audit / independent examination - Preparation of annual accounts - Legal costs - Other - - A3 Sub total 3,300 - - - 3,300 150 Receipts andpayments accounts Enter charity name below PEARL INTERNATIONAL For the period from Period start date Period end date to 1 1 2024 Day Month Year Day Month Year 31 12 2024 ~~—~~ |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||||
| A1 Receipts | |||||||||||||
| Donations | 2,023 | 2,023 | 3,572 | ||||||||||
| 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 | 2,023 | - | - | - | 2,023 | 3,572 | |||||||
| A2 Receipts from asset & investment sales ~~—~~ |
~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | |||||||
| Proceeds from sale of fixed assets ~~—~~ |
~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | - | ||||||
| Proceeds from sale of investments ~~—~~ |
~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | - | ||||||
| A2 Sub total ~~—~~ |
- ~~—~~ |
~~—~~ | - ~~—~~ |
~~—~~ | - ~~—~~ |
~~—~~ | - | - | - | ||||
| ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | |||||||
| Total receipts ~~—~~ |
2,023 ~~—~~ |
~~—~~ | - ~~—~~ |
~~—~~ | - ~~—~~ |
~~—~~ | - | 2,023 | 3,572 | ||||
| ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | ~~—~~ | |||||||
| A3 Payments | |||||||||||||
| Expenses for fundraising activities | - | 150 | |||||||||||
| Gross trading payments | - | ||||||||||||
| Investment management costs | - | ||||||||||||
| Payments relating directly to charitable activities |
3,300 | 3,300 | |||||||||||
| Grants and donations | - | ||||||||||||
| Governance costs: | - | ||||||||||||
| Audit / independent examination | - | ||||||||||||
| Preparation of annual accounts | - | ||||||||||||
| Legal costs | - | ||||||||||||
| Other | Other | - | |||||||||||
| - | |||||||||||||
| **A3 Sub total ** | 3,300 | - | - | - | 3,300 | 150 | |||||||
3
Section B Statement of balances
----- Start of picture text -----
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year
4,958 4,958 1,536
Surplus / (deficit) shown on receipts
and payments account ( 1,277) ( 1,277) 3,422
Cash and bank balances at end of
3,681 - - - 3,681 4,958
year
(Agree balances with receipts and payments
account(s)) - - - - - -
Fund to which asset belongs Market valuation Last year
Details
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 - - -
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities - -
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities 0 0 0
----- End of picture text -----
4
Notes on finances
No relevant notes
Objectives and activities
The objectives of the charity are:
-
The prevention or relief of poverty amongst needy persons through the support of vulnerable children, the rehabilitation of child soldiers and the development of associated, sustainable projects in The Democratic Republic of Congo and such other countries as the trustees decide.
-
The advancement of education through supporting access to education and training in The Democratic Republic of Congo and such other countries as the trustees decide.
-
The advancement of human rights and conflict resolution through relieving the needs of former child soldiers in The Democratic Republic of Congo and such other countries as the trustees decide.
-
The promotion and advocacy of justice, equality and sustainability through raising awareness of the impact of conflict minerals, the exploitation of child soldiers, vulnerable persons and associated issues.
Activities
£3,300 was provided for projects related to the advancement of education – the support of three teachers at Marajeo School, Rubaya, and the building of further classrooms at the school.
The promotion and advocacy of justice, equality and sustainability through awareness raising was carried out consistently through the charity’s social media channels and communications. Two of the trustees visited the girls’ youth group at Arbroath Church of Scotland and received a lot of interest in their presentation. A considerable amount of research on the nature of the mineral conflict at Rubaya was also carried out with the mines in and around Rubaya found to be producing an estimated 40% of the world’s coltan.
The building of the school at Rubaya was unfortunately halted due to the front lines of the war lying between the school and Goma, resulting in too much danger to life and supplies to continue. The funds are held pending the removal of those barriers. Communication with the supported teachers was also affected as mobile phone masts and internet connections were affected.
However, despite the war, the school continued to operate and educate the children, and we applaud the efforts of local actors in continuing to operate under extreme pressure.
Future Plans
Over the coming year the trustees will continue to concentrate on developing income streams, identifying suitable projects for the disbursement of funds, recruitment of volunteers and identification of funding partners.
Chair)
5
APPENDIX 3 OSCR .(,.ti15h. licrj Re Independent examlnÈrfs report on the accounts R•port to the (J#nty r))e R•qiJtsred charlty SC050711 i#nb•r On the accounts of th• charty lor the perl(xl P&i(yJ start date Period end dote YÈ¥ 31 Sat 0411 on pws •wrd011dd4 theeiji R9 tn4tees arE Tes$1Ae tr)r prepwalion of ihe ac£ourrts in accor0r rtswnslblktlos of VAlh ts lerws ofts Charits and Trustee ImStt (Sa 2(X15 Acl and Ihe Charttles ALxounts (Scoal Re9allor£ 2[ (as ameThledl The tharity Injstees ¢¢je[ that the reqreThrt of Reg811 11) Id) of the Regjatsons does not aFWy. It is my tBSWrritrfliiy lo exarrune ttr ac£otJnts as required Lmder seclh)n 44111 Ic) oftrE and to state ¥#thr parttoA rnatters hwe to my attenticffl. B•¥ls of Ind•P My exanm1ai LS rar111 in Retsti( 11 ofthe 20C6 Accothts exwftin•es stslemw RegUlatFor. An exan Ir11$ a revie44 of the accn rec0$ kepl 14f tr chaniy a corryiison of accowits presented yth those ¢0[1. tt also irttudes ci>n5Klerab"M unwjal It or dis4Yoyrn in the act(xmt5 and seeks extyamtions trom trteeS arty suth matters. The prdre$ (llertaken do rKrt wo%ide al ts emi¢ thal be ¥Eqwett kn an and. cwk•. I do T1 exprB5s an ¢winion on the view by the ac£ws. IbxI•pdOt ey•nlnee$ In ts (w5e of nry exanunaiic¥i. nD mair come to ry attkn lother th 8tat•mont ase on Tr atlthd page"] to keep accnting {d8 in aZOrdan 5eclion 44111 lal of Iho 2(K15 Ad Regula1 4 crfthe ALuKt9 aFKI lo aCcts whith a(xcO wrth ts accolij clYd$ crjnply ¥tti 2. kn 7Athith, in ry be orqr to enable a proF¢r Rvant prolesskgrMI quallfkation(s} or bo(ty lff any): 'Pkase kn#*ixa
APPENDIX 2 ' charity name below PEARL INTERNATIONAL SC050711 OSCR Receipts and payments accounts For the period from to Scottish Charity Regulator 2024 31 12 2024 Section A Statement of receipts and payments Unrestricted funds Restricted funds Expendable endowment funds Permanent endowment funds Total funds current period Total funds last period to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Recelpts Donations 2,023 2,023 3,572 Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Al Sub total 2,023 2,023 3,572 A2 Recelpts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total receipts 2,023 2,023 3,572 A3 Payments Expenses for fundraising adivities Gross trading payments 150 Investment management costs Payments relating directty to charitable activities Grants and donations 3,300 3,300 Governan costs" Audit l independent examination Preparation of annual accounts Legal costs Other A3 Sub total 3,300 3,300 150 A4 Payments relatlng to asset and investment movements Purchases of fixed assets Purchase of investments A4 Sub total Total payments 3,300 3,300 150 (1,277) 11,2771 3,422 A5 Transfers to l {from) funds Surplus / (deficit) for year (1,277) {1,277} 3,422
APPENDIX 2 PEARL INTERNATIONAL Section B Statement of balances SC050711 Unrestricted funds Expendable endowment funds to n•arost £ Permanent endowment funds to n•ar•st £ Restricted funds Total current period Total last period Categories Details to nèarost £ to noarèst £ to noarèst £ to nr&St £ B1 Cash funds Cash and bank balan5 at start of year 4,958 4,958 1,536 Surplus l {deficrt} shown on receipts and payments account {1,277 (1,277) 3,422 Cash and bank balances at end of year 3,681 3,681 4,958 (Agree balances with receipts and payments accountlsll Detalls Fund to whl¢h a$$•t b•long$ mark valuatlon Last yr to nearest £ to nearest £ Total Fund lo whl¢h a$$•t b•long• Cost lit avallabl•l Curr•nt valu• Ilf avallablo) to nèarost e Detalls Last y•ar to n•ar•st t to nr•st £ B3 Other assets Total Detalls Fund to whl¢h Ilablllty r•lat Amount du• Last y•ar to nr&St e to n•ar•8t e - ## Total Detalls Fund to whleh Ilablllty r•lat•s Amount du• l•stlmato1 to n•ar•st e Last yoar to nr&st e B5 Contlngent Ilabllltles Total Signed by one or two trustees on behalf of all the trustees Prlnt Name Date of approval c2808b1d-d39545e7-a953-65464d3adb16.xlsx I Statement of balances December 2007
APPENDIX 2
PEARL INTERNATIONAL
SC050711
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)
All funds have been given with the purpose of general use to fulfil the charitable aims of the organisation
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) x £ Authority under which paid C3b Trustee remuneration - 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
c2808b1d-d395-45e7-a953-65464d3adb16.xlsx / Notes
3
December 2007
APPENDIX 2 PEARL INTERNATIONAL SC050711 Additional analysis {1) Analysls of recelpts and payments 1 Donatlons Unrestricted funds Expendable endowment funds to nearest £ Permanent endowment funds to nearest £ Restricted funds Total current period Total last period to nearest £ to nearest £ to nearest £ to nearest £ General donations 2,023 2,023 3,572 Total 2,023 2,023 3,572 2 Grants Unrestricted funds to nearost £ Tolal currenl DÈriod to noar•st e Restricted funds Total last period to nearest £ to nearest e Total 3 Gro83 recelpt8 from other charltable actlvltles Unrestricted funds Expendable endowment funds to n•aro8t £ Permanent endowment funds to nr•s1 £ Total current period Restricted funds Total last period to n•ar•st £ to noaro8t £ to noar••t £ to n•ar•$t £ Total 4 Payments relatlng dlrectly to charltable actlvltles Unrestricted funds Expendable endowrnent funds to nearost £ Permanent endowment funds to n•arost £ Restricted funds Total current period to n•arost £ Total last period to n•ar•st £ to noar•8t £ to n•ar•st £ Total refa¥enco error ral8ranc8 8tTor c28o8b1¢394Se7-a956S464d3adb16.XtSXAdditiona1 notes11) December 2007
APPENDIX 2 SC050711 Additional analysis {2) 5 Breakdown of unrestrlcted 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 General donations Total unrestricted funds Total unrestricted funds last period Recelpts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts buildings Rents from land & buildings Gross receipts from other charitable activities Sub total 2,023 2,023 3,572 2,023 2,023 3,572 Recelpts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total recelpt8 2,023 2,023 3,572 m8nts Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activjties Grants and donations Governance costs.. 150 3,300 Audit l independent examination Preparation of annual accounts Legal costs Sub total 3,300 3,300 150 Payments relatlng to asset and Inveslment mov8mènts Purchases of fixed 8ssets Purchase of investments Total payments 3,300 3,300 150 11,2771 (1,277) 3,422 Transfers to l {from) funds Surplus / (deflclt) for year (1,277} (1,277) 3,422 Nature and ur ose of funds All funds received are for eneral ur ses c28o8b1¢394Se7-a956S464d3adb16.XtSXAdditiona1 notes12) December 2007
APPENDIX 2 PEARL INTERNATIONAL SC050711 Additional analysis (3) 6 Breakdown of restrlcted funds Restricted fund Restricted fund Restricted fund Restricted fund - enter name of 2 - enter name of 3- enter name of 4 - enter name of fund below fund below fund below fund below Total restricted funds Total restricted funds last period Receipts Donations Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities Sub total Receipts from asset & Investm8nt sales Proceeds from sale offixed assets Proceeds from sale of investments Sub total Zzzzzz 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 l independent examination Preparation of annual accounts Legal costs Sub total Payments r8lallng lo assol and Inv8stmont movements Purchases of fixed assets Purchase of investments Sub total Total payments Transfers to l (from) funds Surplus / (deficit) for year Nature and purpose of funds c2808b1d-d39545e7-a953-65464d3adb16.xlsxAdditional rteS {31 December 2007