APPENDIX 1 oscr Period start date Period end date Month Y88r Year From To 01 X124 31 01 1125 Office of the Scottish Charity Regulator Reference and administration details Charity name other names charity is known RWM Education Real Wd med[tat)n Registered charity number Charity's principal address SC052234 Names of the charity truslees on date of approval of Ttees. Annual Report Trustee name Office {rf any) Dales acted rf not for whole year lor body) entitled to aHInt Intstee lit any) Cha Secretsry From Jarmory 15. 2025 10 11 12 13 14 15 16 17 18 19 20
APPENDIX 1 Reference and administration details Name5 of all other charity trustee5 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 thanty was incorFKK*ed as a SCIO and received charitable stabjs 9 January 2023 Trustee recruibnent and appointmenl fomed the original trustees upon incorporation and agreed for to take the lead as Chair and Treasurer, with as Secretsry. sadly died on 8th March 2023. ined the board of trustees on January 15th 2025. Objectives and activities Charitable purposes To advance education about the practices of meditation and mindfvlness wth the goal of advancing heatth, happiness and setrf-healing for the general public. Summary of the main activities in relation to Ihese objects In person courses at low or ncbcost for the general public and for other )rmMerCial groups. Websites with suprIng materials, recordings and online eourses.
APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period 48 classes hosted in Edinburgh and in East Lothian wth an average of betrNeen 25 and 35 attendees in Edinburgh and 10 to 20 in East Lothian. l eLasses were offered free of drge. Two series of dasses was offered on behalf of the Eric Liddell Ccrfnmuntty Centre's Carers Program offering services to unpaid carers. The websites were combined intr) a single site- i&'.realkVorldmlta1ion.0r .uk- wrth a new design and entirely new cons1nti¢)n. It contains numerous free recordings and courses for the public. A 60 day Cline course. free to all. began in January 2025. Financial review Brief statement of the charitys policy on reserves £3255 was spent by the charity. On this basis and thanks to a one off dOnatn from a US charity there are currentty around 3 year5 of reserve5. It is the intents'on of the chartty to spend roughty what tt takes in each year. but with the interikn of holding 1-2 years of reserves rf possible. Details of any deficit There was a defKil made within the year of£2,2 Donated facilities and services (if any) The Eric Liddell Community Centre in Edinburgh and The Lamp of Lothian Trust have been donating teaching space free to the charity.
APPENDIX 1 Other optional information Declaration The trustees declare that they have approved Ihe truslees, report above. Signed on behalf of the charity's tteeS Signature{sl Full name{sl Position le.g. Chairl Date 911012025
APPENDIX 3
| Independent examiner’s report on the accountsV2 | |
|---|---|
| Report to the | |
| trustees/members of | RWM Education |
| Registered charity | SC052234 |
| number | |
| On the accounts of the | Period start date Period end date |
| charity for the period | Day Month Year Day Month Year |
| 01 February 2024 to 31 January 2025 |
|
| Set out on pages | 1-6 (remember to include the page numbers of additional sheets) |
| Respective responsibilities of trustees and examiner |
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. 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. | |
| Basis of independent examiner’s statement |
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 accounts. | |
| Independent examiner’s statement |
In the course of my examination, no matter has come to my attention 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. |
| Signed: | Date: 09 October 2025 |
| Name: | |
| Relevant professional | |
| qualification(s) or body | Institute of Chartered Accountants of Scotland |
| (if any): | |
| Address: | Whitelaw Wells |
| 9 Ainslie Place | |
| Edinburgh | |
| EH3 6AS |
*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.
APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose
Enter SC No. below SCO52234
APPENDIX 2
RWM Education
Receipts and payments accounts
| Period start date | Period start date | Period start date | Period start date | Period start date | Period start date | Period end date | Period end date | Period end date | Period end date | Period end date | Period end date | ||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| For the period from |
02 Day |
February Month |
2024 Year |
to | Day 31 |
Month January |
Year 2025 |
||||||||||||||||||
| Section A Statement of receipts and payments | 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 |
Total funds last | |||||||||||||||||||
| to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | to nearest £ | ||||||||||||||||
| A1 Receipts | |||||||||||||||||||||||||
| Donations | 761 | 761 | 761 | 761 | 761 | 17,797 | |||||||||||||||||||
| Legacies | - | - | - | - | - | ||||||||||||||||||||
| Grants | - | - | - | - | - | ||||||||||||||||||||
| Receipts from fundraisingactivities | - | - | - | - | - | ||||||||||||||||||||
| Gross tradingreceipts | 204 | 204 | 204 | 204 | 204 | 90 | 90 | ||||||||||||||||||
| Income from investments other than | |||||||||||||||||||||||||
| land and buildings | - | - | - | - | - | ||||||||||||||||||||
| Rents from land & buildings | - | - | - | - | - | ||||||||||||||||||||
| Gross receipts from other charitable | |||||||||||||||||||||||||
| activities | - | - | - | - | - | ||||||||||||||||||||
| - | - | - | - | - | |||||||||||||||||||||
| A1 Sub total | A1 Sub total | 965 | 965 | - | - | - | - | - | - | - | - | - | - | - | 965 | 965 | 965 | 17,887 | |||||||
| A2 Receipts from asset & | |||||||||||||||||||||||||
| investment sales | |||||||||||||||||||||||||
| Proceeds from sale of fixed assets - - Proceeds from sale of investments - - A2 Sub total - - - - - - Total receipts 965 - - - 965 17,887 A3 Payments ~~——SS—~~ |
|||||||||||||||||||||||||
| Expenses for fundraising activities | - | - | - | - | - | ||||||||||||||||||||
| Gross trading payments | - | - | - | - | - | ||||||||||||||||||||
| Investment management costs | - | - | - | - | - | ||||||||||||||||||||
| Payments relating directly to charitable | Payments relating directly to charitable | ||||||||||||||||||||||||
| activities | 3 | 3,255 | 3 | 3 | 3,255 | 6,079 | |||||||||||||||||||
| Grants and donations | |||||||||||||||||||||||||
| - | - | - | - | - | |||||||||||||||||||||
| Governance costs: | |||||||||||||||||||||||||
| - | - | - | - | - | |||||||||||||||||||||
| Audit / independent examination | - | - | - | - | - | ||||||||||||||||||||
| Preparation of annual accounts | - | - | - | - | - | ||||||||||||||||||||
| Legal costs | - | - | - | - | - | ||||||||||||||||||||
| Other | Other | Other | |||||||||||||||||||||||
| - | - | - | - | - | |||||||||||||||||||||
| - | - | - | - | - | |||||||||||||||||||||
| **A3 Sub total ** | 3,255 | 3,255 | - | - | - | - | - | - | - | - | - | - | - | 3,255 | 3,255 | 3,255 | 6,079 | ||||||||
| A4 Payments relating to asset and | |||||||||||||||||||||||||
| investment movements | |||||||||||||||||||||||||
| Purchases of fixed assets Purchase of investments A4 Sub total - - - Total payments 3,255 - - ~~——————~~ |
- - |
- - |
- - |
- - |
- - - 3,255 |
- - - 3,255 |
- - - 3,255 |
- - - 6,079 |
|||||||||||||||||
| Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
2,290) ( - - - 2,290) ( 11,808 - - 2,290) ( - - - 2,290) ( 11,808 ~~=——————~~ |
APPENDIX 2
SCO52234
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B3 Other assets B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments |
Details | Unrestricted funds to nearest £ 11,808 2,290) ( |
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 | - | - | - | 11,808 | - | ||
| Surplus / (deficit) shown on receipts and payments account |
2,290) ( |
11,808 | |||||
| - | - | ||||||
| - | - | ||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
9,518 | - | - | - | 9,518 | 11,808 | |
| - | - |
- |
- |
- |
- |
||
| 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 l |
- | - |
- |
|||
| iability relates | Amount due to nearest £ |
Last year to nearest £ |
|||||
| Independent Examination | 840 | 600 | |||||
| Details | Fund to which l | Total iability relates |
840 | 600 | |||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
||||||
| Signature | Print Name | Total | - | - |
|||
| Date of approval | |||||||
| 09 October 2025 | |||||||
RWM523 - OSCR receipts and payments 31.01.25 / Statement of balances
December 2007
2
APPENDIX 2
SCO52234
Section C Notes to the Accounts
| C3a Trustee remuneration C4a Trustee expenses C3b Trustee remuneration - details C4b Trustee expenses - details C1 Nature and purpose of funds(may be stated on analysis of funds worksheets) C2 Grants |
To advance education about the practices of meditation and mindfulness with the goal of advancing health, happiness and self-healing for the general public |
To advance education about the practices of meditation and mindfulness with the goal of advancing health, happiness and self-healing for the general public |
To advance education about the practices of meditation and mindfulness with the goal of advancing health, happiness and self-healing for the general public |
To advance education about the practices of meditation and mindfulness with the goal of advancing health, happiness and self-healing for the general public |
To advance education about the practices of meditation and mindfulness with the goal of advancing health, happiness and self-healing for the general public |
|---|---|---|---|---|---|
| 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 | X | |||
| Number of trustees |
£ | ||||
Trustee Nature of relationship |
Nature of transaction is not seeking reimbursement for expenses incurred on behalf of the charity totalling £741 (2024: £5,328). |
Transaction amount (£) Balance outstanding at period end (£) |
|||
Trustee |
is not seeking reimbursement for expenses incurred on behalf of the charity totalling £741 (2024: £5,328). |
741 | |||
| Number of | £ | |||||
|---|---|---|---|---|---|---|
| trustees | ||||||
| Transaction | Balance | |||||
| amount (£) | outstanding at | |||||
| Nature of relationship | Nature of transaction | period end (£) | ||||
Trustee |
is not seeking reimbursement for expenses |
741 | ||||
| incurred on behalf of the charity | ||||||
| totalling £741 (2024: £5,328). | ||||||
C5 Transactions with trustees and connected persons
C6 Other information
RWM523 - OSCR receipts and payments 31.01.25 / Notes
December 2007
3
APPENDIX 2
RWM523 - OSCR receipts and payments 31.01.25 / Notes
December 2007
4
APPENDIX 2
SCO52234
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 £ |
|||
| 741 | 741 | 5,671 | ||||||
| RWM Education US | - | - | 12,126 | |||||
| Other donations | 20 | 20 | ||||||
| - | ||||||||
| Other donations | - | |||||||
| - | - | |||||||
| Total 2 Grants |
761 | - | - | - | 761 | 17,887 | ||
| - Unrestricted funds to nearest £ |
- Restricted funds to nearest £ |
- | - | - Total current period to nearest £ |
reference Total last period to nearest £ |
|||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total - - Unrestricted funds to nearest £ 3 Gross receipts from other 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 £ |
||||
| Book sales | 201 | 201 | 90 | |||||
| Services | 3 | 3 | ||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| - | ||||||||
| Total | 204 | - | - | - | 204 | 90 | ||
| - # | - | - | - | - # | - |
4 Payments relating directly to charitable activities
| Unrestricted funds to nearest £ |
Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|
|---|---|---|---|---|---|---|---|---|
| CharityAdmin | 744 | 744 | 664 | |||||
| Website | 1,056 | 1,056 | 2,446 | |||||
| Software | 210 | 210 | 102 | |||||
| Equipment | 182 | 182 | 16 | |||||
| Marketing | 311 | 311 | 1,446 | |||||
| Bank charges | 18 | 18 | 2 | |||||
| Travel | 124 | 124 | 803 | |||||
| Postage | 10 | 10 | - | |||||
| Independent Examination Fee | 600 | 600 | 600 | |||||
| - | - | |||||||
| - | - | |||||||
| Total | 3,255 | - | - | - | 3,255 | 6,079 | ||
| - | - | - | - | - | - |
RWM523 - OSCR receipts and payments 31.01.25Additional notes (1)
December 2007