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
nLffnt*fS 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
d￿S 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 con￿mIng 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 con￿mIng any such matters. The proCedU￿S 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 W￿d3 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
pern￿nent
Totsl currert
perlod
Total last perfod
> ￿tw￿l 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 E￿Calm￿ 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 c￿rSeS we offer
1,019
268
1.019
268
Sales
Totsl
1,287
1287
4 Payff*nts 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 r￿l•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
Ong￿ng bills (Insuran(% etc)
Postage & stationery
Electri(Jty
Intemet
Orffe￿nCe
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
' lTr￿rr￿ from investments other than land and ￿1￿lingS
Rents from land & Lw11d￿gS
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 rnar￿gernent 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
Trar￿ferS to l (from) funds
Surplus / (deficit) for year

SC052307
AddYI OMI analy81s (3)
6 8Mkd0￿ of r•gtrlctod funds
T(rtal I￿trIcted
Total re8trfcted
funds last ￿rfod
Grnnts
GrDSS trathrKJ rE￿￿ts
R￿ts 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 an￿al &(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