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2025-01-31-accounts

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 W￿d med[tat￿)n Registered charity number Charity's principal address SC052234 Names of the charity truslees on date of approval of T￿￿tees. Annual Report Trustee name Office {rf any) Dales acted rf not for whole year lor body) entitled to aH￿Int 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 )r￿￿mMerCial groups. Websites with supr￿Ing 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 d￿rge. 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&'.realkVorldm￿lta1ion.0r .uk- wrth a new design and entirely new cons1n￿ti¢)n. It contains numerous free recordings and courses for the public. A 60 day C￿line 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 dOnat￿n 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 t￿￿teeS 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