OSCR Tru8tee8' Annual Report for the perlod Period start date Period end date Day Month Year Day Month Year From 01 01 2024 To 31 12 2024 offi of the Scottish Charity Regulator Rèferenee and adminfstratlon dètalls Charity name Abiding Heart Education Other names charity is known by Abiding Heart Registered charity number Charity's principal address SC052307 Postcode DG7 1DT Names of the charity trustees on date of approval of Trustees, Annual Report Name of person (or body) entitled to appoint trustee (if any) Trustee name Office (if any) Dates acted if not for whole year 10 11 12 13 14 15 16
17 18 19 20 APPENDIX 1 Refèrèr and administration details Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period) Name Dates acted if not for whole year NIA Structure, governance and management Type of governing document SCIO Single-tier
Trustee recruitment and appointment Appointmenuretiral 19 The board may at any time appoint any person (subject to clause 15 and providing they are not debarred under clause 17a to be a charity trustee - by way of a resolution passed by majority vote at a board meeting. 20 At the conclusion of the first AGM, one third (to the nearest round number) [or 1] of the charity trustees shall retire from office; the question of which of them is to retire shall be determined by some random method. 21 At the conclusion of each AGM (other than the first): (a) any charity trustees appointed during the period since the preceding AGM (but excluding those re-appointed under clause 23 during that period) shall retire from office; (b) out of the remaining charity trustees, one third (to the nearest round number) [or 1] shall retire from office. 22 The charity trustees to retire under paragraph (b) of clause 21 shall be those who have been longest in office since they were last appointed or re appointed" as between persons who were last appointedlre-appointed on the same date, the question of which of them is to retire shall be determined by some random method. 23 A charity trustee who retires from office under clause 20 or 21 at the conclusion of an AGM shall be eligible for re- appointment under clause 19 at the next board meeting. 24 A charity trustee vacating office at the conclusion of an AGM will be deemed to have been re-appointed at the board meeting which next follows unless: (a) they advise the board that they do not wish to be re-appointed; or (b) a resolution for the re-appointment of that charity trustee was put to the board meeting and was not carried. Appointment of [chief executive] as a charity trustee 24A. The board shall, at the first board meeting following the appointment of any individual as the [chief executive] of the organisation, appoint them as a charity trustee. 24B. The chief executive shall continue to be a charity trustee unless and until they cease (for any reason) to hold the post of [chief executive] of the organisation." Termination of office 25 A charity trustee will automatically cease to hold office if: (a) they become disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005, (b) they become incapable for medical reasons of carying OLIt their duties as a charity trustee- but only if that has continijed (or is expected to continue) for a period of nioie ttrian six months.
Objectlves and i¢tlvltlè8 Charitable piirposes The organisation's purposes are" 1 The advancement of theory and practice of (formal and informal) education through the promotion of. personal and inner development; wellbeing; resilience; self-enquiry and healing. transformational education (learning for self-development, human flourishing and well-being); experiential education (learning through seeing, thinking, feeling, doing, intuiting and understanding); contemplative education (learning through listening, reflecting, enquiry and critical thinking, discerning, discussing, meditating and applying, as well as, linking personal experiences, meaning making and universal ethics to foster, richer: wiser relationships with the subject matter, oneself and others, to engage empathetically with the world); and artistic education and experiences. 2 To advance education, by using the contemplative education approach to promote wisdom, loving-kindness and compassion, awareness, peace, and harmony through interfaith engagement. 3 The advancement of the arts by exposing the public to the arts, as well as, increasing individuals, involvement in the arts through Set up Abiding Heart's ntre in Castle Douglas and everything it entails from physical facility, health and safety, policies and procedures related to the premise, and more. Summary of the main activities in relation to these objects Set up a gallery shop for the purpose of raising funds for the charity Set up a reception room with information about the charity and its activities. This included posters, leaflets and the charity shop's front window. Study the area, understanding the sense of place, heritage, and the demographic of the local community. This study continues in 2025 and will form the basis for designing activities geared towards local community and heritage. Lay foundation to design new contemplative courses to be a combination of e-course, and in-person courses. Fundraising: search for new possible funders, wrote proposals and letters to potential donors. APPENDIX 1
A¢hl•v•ments and perfomiance Summary of the main achievements of Setting up Abiding Heart's centre and gallery shop In Castle Douglas the charity during the financial period This included Setting up gallery and shop setting up a reception room with information about the charity information Includes posters, leaflets, a website, social media. Paint some of the premise and improve facility Set up contemplative meeting room Set up experiential learning rooms Health and safety and policies and procedures related to the premige. Due to a shortage of funding we were able to do only part of the improvements the centre needs. Our hope Is that we can raise enough money to complete the improvement work on the physical facility We conducted open days. We were able to generate some interest in the local community but this will be a gradual process that will take time. We offered short workshops for parents. We offered short study and art retreats. We began studying the area's sense of place, history and heritage to design from 2025 curriculum content that integrates these elements Into our activities. Our objectives for 2025: Continue setting up the physical environment of the centre Study, research, review and reformat our existing courses and design new courses and e-course. Look at setting up the Abide Experiential Leaming Hub with the aim of starting this programme in the autumn of 2026. Research and design new short programmes (Including 1.1 workshops) Continue to offer short courses and heritage online courses as we did this year. Fundraise to be able to conduct our education activities Financlal review Brief statement of the charity's policy Policy on reserves: Reserves are camed over to the next fiscal year to be on reserves used for the charity's activities, operating costs and overhead cost. Details of any deficit NIA li
Donated facilities and services (if any) The trustees donated in kind as well as donated funds, time, knowledge and expertise to prepare the content, website, posters, set up the centre in Castle Douglas, create leaflets about the charity and the services we offer. APPENDIX 1 Other optlonal Infonnatlon Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s Full name(s) Position (e.g. Chair) Chair Date 2.9.2025
APPENDIX 3 OSCR Independent examiner's report on the accounts Report to the , Charity name tntsteeslmembers of Abiding Heart Education Registered charity , SC052307 number I On the accounts of the , charity for the period , 01 Period stsrt date Month Period end date Month Year 2024 01 Year to 31 12 2024 Set out on pages 1- 12 nLffntfS of adrfrtrmal sheets) Respective ' The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of i trustees and examiner ' with the tern of the Charities and Trustee Investrnent (Scouand) 2005 Act and the ! Charities Accounts (Scotland) Regulations 2006 (as amended). The charty trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulatsons dS not appty. 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 l My examination is carried out in accordan with Regulation 11 of the 20¢ Accounts examinerfs statement l Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also indudes consideration of any unusual items or disdosures in the accounts and seeks explanations from the trustees conmIng any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit and. consequenty. I do not express an audit opinion on the view given by the accounts. Independent examinerfs , In the course of my examinabon, no matter has come to my attention statement , which gives me reasonable cause to believe that in any material respect the requirements= to keep accounting records in accordan with section 44(1) (a) of the 2005 Act and Regulab"on 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 me( or I to which. in my opinion, attention should be drawn in order to enable a proper o be reached. Signed"": Name: Relevant professional qualification(s) or body Chartered Accountants Ireland (if any): 05.09.25 Address "Pkase delele the Wofds In the bra rf thty do ath. If vA)rds do appty. set out those matters whth have ccTh to yow attentN)n tr f01kmw page "- OSCR ¥upt Of tywj slgnatufes )Ll
APPENDIX 3 DlsEioéurè'be¢tion'; Only complete if the examiner needs to highlight material problems. Give here brlef details of any items that the examiner wlshes to disclose
APPENDIX 3 OSCR Independent examiner's report on the accounts Report to the , Charity name tntsteeslmember5 of Abiding Heart Education Registered charity , SC052307 number I On the accounts of the , chaiity for the period , 01 Period start date Month Period end date Month Year 2024 01 Year to 31 12 2024 Set out on pages 1- 12 Respective ' The charity's trustees are responsible for the preparation of the accounts in accordance responsibilities of I trustees and examiner th the tern of the Charities and Trustee Investrnent (Scouand) 2005 Act and the ! Charities Accounts (Scotland) Regulations 2006 (as amended). The chanty trustees ' consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulatsons does not appty. 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. Basls of independent ! My examination is carried out in accordan with Regulation 11 of the 20(A Accounts examinerfs statement l Regulations. An examination includes a review of the accounting records kept by the ' charity and a comparison of the accounts presented with those records. tt also indudes consideration of any unusual items or disdosures in the accounts and seeks explanations from the trustees conmIng any such matters. The proCedUS undertaken do not provide all the eviden that would be required in an audit and. consequenty. I do not express an audit opinion on the view given by the accounts. Independent examinerfs . In the course of my examinabon, no matter has come to my attention statement , 1. which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordan with section 44(1) (a) of the 2005 Act and Regulab"on 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 Regulats"ons s have not been me( or 2. to which in inion n should be drawn in order to enable a proper o be reached. Signed. 05.09.25 Relevant profession qualification(s) or body Chartered Accountants Ireland (if any): Address "Pkne delele the Wd3 m the bfac*ds rf they do ncA ath. If M)fds do appty. set out those matters whth have cLTh to y(xw attentw)n on tr follw page "" OSCR wdl Of typed slgnatufes )Ll
APPENDIX 3 Dlsèlo8utè' se¢.tlon :,, Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wlshes to disclose
SCO52307 Addltlofial analysls11) Amtysls of Trcelpts and payments Addit 1 IXMatk)ns Restrfcte(J funds pendable pernnent Totsl currert perlod Total last perfod
twl É lo n•arnst £ to nMr•sl £ ) rnarngt £ 4,209 4209 Total 4,209 4,209 2 Grants Unrestrfcted funds lo n•amt £ Total current perlod lo n•ar•st £ Restrkted funds Total tsst perfod ) n•arnst £ n4rnst £ Rai Alxdmg Heart ECalm USA 13,168 13,168 Total 13,168 13,168 3 Gross receipts from other charitable activities Unrestrlcted funds Restrkted funds Expendable Pernunent Total current perlod Total thst perfod lo nearvJt £ ID nearest £ lo nearest £ to n•ar•st £ to rnarnst £ to rnarnst £ tuib"i)n fees frDm crSeS we offer 1,019 268 1.019 268 Sales Totsl 1,287 1287 4 Payffnts relatlng directy to charitable activities Unrestrlcted funds Expendable endowment funds Pernianent endovrtnent funds Total current period Restrlcted funds ' Total last pedod I IA> rnarest £ lo rl•st £ rnarEst £ to n•arnst £ > n•arnst £ 5790 3491 159 115 1,092 5,790 3,491 159 Builthng exwses Sethng up centre related expenses Marketsng and promtson Petrol Ongng bills (Insuran(% etc) Postage & stationery Electri(Jty Intemet OrffenCe 115 1,092 40 1,393 361 17 1,393 361 17 12.458 Total 12h58
SC052307 Additional analysis12) 5 Bmkdown of unrestrtcted funds f iii)cl Lliif•iilrlr.loO Iiind Ufifp.Slfltte.' 4.ont lu iolo, Total unrestrlcted Total unrestrlcted funds last perfod Receipts 4,209 4,209 Leo%i8S (knts 13,168 268 13.168 268 ReceiFrts from fundraising aXNities ' lTrrr from investments other than land and 1lingS Rents from land & Lw11dgS 1,019 1,019 Sub total Receipts frDm asset & investment sales PrDceeds frcKn sale of fixed assets Sub total , ments Expenses for fundraisng aclNrtEs Gross trading payments Investrnent rnargernent costs Paymerrts reL3tng direclly to chantable actNities Grants and dc>nknons Governan costs: 12.458 12,458 Audrt I ndependent examination Preparation of annual accounts Legal costs Sub total 12.458 12,458 Payments relating to asset and investment movements Purthases of fixed assets Sub total, 12,458 12,458 6,206 6,206 TrarferS to l (from) funds Surplus / (deficit) for year
SC052307 AddYI OMI analy81s (3) 6 8Mkd0 of r•gtrlctod funds T(rtal ItrIcted Total re8trfcted funds last rfod Grnnts GrDSS trathrKJ rEts Rts frcffi 18rn1 & Sub total Receipts frDm asset & knv•stm•nt sales Sub total Total receipts , PaYr[ts relatsng thredly to tharrtable th'tses GovemarK% (X)sts." drt l Nxlependent examination Preparatx)n of anal &(x)unts Legal cx)sts Sub total Pa ents relatin to asset and investment movements Sub total Totsl payments Transfer5 to l (from) funds Surplus / (deficit) for year