ABIDING HEART EDUCATION UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 December 2025
ABIDING HEART EDUCATION Reference and Administrative Infornialion lor the porfod ended 31 December 2025 Reght¢rnd Charity No: SC052307 Trusteos." Jane Horrell (Tmsurerl Martanna Bauko (Chair) Meyrav Mor Sarah Brackpool {Secretsryl Contsct Addre8S: 231 Kng Street Casue Dougla8 DG7 1DT Accountants: Montpoliar Professnal (Galloway) Limited 1 Dashwood Square Newion Stewart OG8 6EQ 8ank•r8: Uoyds Bank Swansea Os¢ Epona House Pheonix Way Swansea Osc SA7 9HG
ABIDING HEART EDUCATION Trusts8$ Annual Report for the year ended 31 D•cgmb•r 2025 The tntstees present their annual report together wilh the aonts for the year ended 31 December 2025. structurn, Governance and M•nag•rnont Constrtution Abiding Heart EducatKn is a Scottlsh Charltable Incorporated Organlsgtion. It 18 govemed by its conslttLrtlon and regL8ter8d on February 2023. Trustees Recrustment & A in nt The affairs of the charity are directed artd managed by a Board of Charfty Tntstees. All members are Ir4JStees. New trustees are induthd by the more experienced bijstees. At each AGM, one third the ¢harity trustees elededlappolntsd shall let1 from office- but 8hall then be eligible for re-election. A ¢harity twslee rerifig al an AGNI will be d8em8d to have been re-elected unless.. {a) they advise the board prior to the con¢lu$lon of the AGM that they do not wsh to bo re- appointed as a charity Iruslee; cr Ibl an electton procoss wes held at the AGM and they were not among those eloctedlre- eb¢ted through that proces8. Obieetlves and Activltl86 haritable P ses 1 The advancenknl of theory and practice of {formal and informall educatbn through the promotion OP personal and Inner developmentr wellbeing,. resilience- self-enquiry and healing. transfomiational edu¢ion Ileamlng for self4evelopment, human flourtshing and welkbelng).. experlential education (learning through seelng, thlnking, feeling. doing, intuiting and understsndingi,. contemplative education (leaming through li8tenlng, Teflecting, enquiry and Crital thinking, discerning, discussing, meditating and applylng, as well as, linklng personal experiences, meaning making and unwersal ethi¢s to foster, richer, wkger relalKsn8hips with the Subject matter, oneself and others, to engage empathetilY with the wortdl,. and arti8ti¢ education and experiences. 2 To advance educalon. by using the contemplative education approach to promote wwom. loving-kindness and compasslon, awaren&ss, pea¢e, and hOmnY through Snlerfwth engagemenL 3 The adVancennt of the arts by exposlng the public to the arts, as well as, increasing indIdUal8, involvernenl In the arts through integrating the arts Into contemplative education. Charitable Ob'octlv Deliver educational and contemplative programrrE8 Offer In-person retreats, online Hgritage Art o)urse, and launch the long-tsryn Education Renewal course. Providg $hort-fom learning opportunllle5. Deliver workshops f¢r parents. short cont•mplattv8 r•ire*, and a18ctsJro serf8s on ¢ontemplatsve educatton and hertlage. Develop and improve the centre's facillties Add a new gallery exhibitson, irnprove tha rèception ar8a, complgte the contsmplative room, and begin 5ettin9 up th• pxperlential leamlng room 8nd Ilbrary.
ABIDING HEART EDUCATION Tru8tee8 Annual Report for the year ended 31 December 2025 (Cont Strengthen organisational foundations. Update course polides, heath and safety procedures, and other key g¢veman¢é documents. Add a new gallery exhibitson. Irnprove the rec8ptlon area, complete the contemplative room. and begin setting up the experiential leaming room and library. Strengthen organisational foundations. Updats course pol$, health and safety procedures, and other key governanG@ documents. Increase communty engagernenl. Conduct open days and build intergst wrthin the al communlty. Integrate local heritage into curri¢ulum development Study th8 area's history and Sense of place and begln designin9 ¢Ufrlculum content flecting Ihesg elements Fundr8ise for sustalnability and development of our educalion actlvities Se¢ure funding lo support belng able to 8ubsldise our educatton activiies Secure fvnding to support being able lo subsidise our eduGalwJn actlvlties and o)ntinue improvlng the physical facllity. Publk benefft The tNsteès have refetred to the guidance Contained in the Offtce olthe Scottish Charfty Regulatorfs general guidan on publi¢ benefit when reviewlng their objectives end In planning their future actiwtles. In partlcular, the trustees consider how F4ann•J activittes wlll ¢onlribute to thè objective8 they have set Achievem•nts and Porfornian In 2025. we deliv*Jed a range of educational and contemplalwe progrnmmes". In-person retreats held at the centre Himalayan Herltage Art online wurses (ongoing, long-temi} Educatron Renewal Course {onlino long4em) Both the Hlmalayan Heritage Art course and the Educ8tion Rengwal course are o)ntTnulng programmes designod to develop ¢)V8r several years We also offered Short workshops for pants Short contemplatNe retreats A sertes of lectures exploring contemplatfve education and culbjral heritage &ntre D el ilitie In 2025. we made important improvements to our premlsas in Castle Douglas.. Add8d a new exhlLXtion to the centre'$ gallery Improved and updated the reception room Updated public InfOrtion about the d)arity and its a¢tNities (posters, lethts. website and srtial medkql Contlnued improving Abiding Haart's Trtre in Cssle Oouglas tncJLtdin9 phy$i¢al facility and policigs and procedures
ABIDING HEART EDUCATION Truste•8 Annual Report for the year ended 31 December 2025 (Cont) Continued decorating and improving areas of the premis¢¥ Completed tre Conlempjallve R¢om Parlalty sel up the ExpeonI81 Leamlng Room and Library Progress on some facS1ity improvements was slowed due lo limlted funding. We wero able to further complete part of the required upgrades and will ¢onlinue fundralsing efforts to support further development Communi En ernen Conducted open days to w8lcoma the local communlty Generated initial interest and engagement localty Re¢ogniserJ that buildlng su$tsined ¢ommunlty pa¢1Pation will be a gradual. Long- term proRss Courne Desi n urrtculum and Research Develo ent In 2025, we.. Studled the area, under5tandlng the sense ot place, heritage, and the derrKgr8phrc of the l¢Jcal communty. Began designing currtGulum ntent integratlng local history and Gulfvral Identlty Into out educational activltÈs Designed new short contsmplarfve courses to be a combination of e&couf5e, and In- person ¢xUr. The currl¢ulum de¥elopment work will continue over the c¢ming years as part of our lon*term vision. We reviews and updated pol1¢S Telating to: Course dolivery Health and safety Organisational procedures Markellng and Fundraislng Umlated Marken9 and infomialton postsrs, teaflgts and the charity Shop's front wtndow. Fundralslng". se8rche(I for new possible fvnders, write proposals and letters to potential donors. Flnanclal RovI¢w During the year the tharlty mado a suluS of£3,810 (2024: £6,208).
ABIDING HEART EDUCATION Trustees Annual Report for the year ended 31 December 2025 (Cont) Reserves Pol The charity has a policy to have unstrfCted reseryes cover a minimum ofthree mnths unrestri¢tsd expen88s lestimaled at £4,000). At the year end unr8stricted cash reserves of £10,016 exceed the policy and theretr the Irustees consider the charity a Going Concorn. Future Plans In 2026 we will.. Contlnue monthly talk$ Continue weekly mediation sessions Continue running personal development course8 and retreats Continue offering.. The 3-year education c£)urses Short porsonal development courses Heritage online courses Contlnue devebping the Edu¢•tion Renewal cours9 and its resources Laun¢h the Abide.. Supportin9 Home Educating families The online Educab'on Renewal pmiect is planned a$ 8 >5 year developn*nt inibalNe, Including expansion ofthe 89$rOOM and resou datsbase. Pro mme Oevelo In 2026 we aim lo.. Our maln priOty Is to ¢J)ntinue to develop the Education Renewal frdassroom and resource dat3base- as this Is the heart of the work we do Offer ieaming support to hOmeducating Familles Refomal and strengthen exlsting courses Continue developing the puppet plays programrrÈ (grant deppndanti Launch the Thomas MOGIII Duncan programme and art exhibition {grdnt dependant) Fundraisin & Su Due to limrted fiJnding in 2025, w8 will priorftise Expandlng fvndraising actiVe$ Developing new incom&generating initialves Increasing marketing and outreach initlatlves Securing fvnding lo conlinug and expand educattonal actiwties Continuin9 improvements to the physical fa1188
ABIDING HEART EDUCATION Tru8teeg Annual R•port for the year ended 31 Docembgr 2025 (Cont) The trustees declare that they have approved the trustees report above. Sbned on behalf of the charty's trustees dated ............ M Bavko (Chairl . J Horr611 (Treasurer)
ABIDING HEART EDUCATION Independent Examlnerfs Report to the Trustees I report on the accourts of the charity fpr the period ended 31 December 2025, which are sel out on pages 7 10 10. Respectlve respon8ibiltties of trust•es and oxaminer The charty's trustees are responsible for th8 preparalion of the acc¥)unts in 8rdanCe wilh Ihe tem5 of the Charitles and Trustee Invesknent {ScoUandl 2005 Act and the Charities Accounts {Scotlandl Regulations 2006. The Charity truslfjes consider that the audit reqLtiremenl of Regulation 10{1lldl of the Accounts Regulations does not apply. It i8 my responsibillty to examine the accounts 88 required under section 44{11{¢l of the Act and lo state whether particular matters have Come to my attention. Bas18 ol Indep•nd6nt •xamln*rfs •tstoment My examination 1$ carried out in actordance with the Regulalon 11 of the 2006 Accounts R8gulallons. An examination includes a review of the accounting CordS kept by the chanty and a compari50n of the accounts presertt with those fecord8. It also In¢ludes consideration of any unLtSLtal ltsms or disclosures in the accounts and seeks explanatlons from the trustses conceming any such matters. The procedures undertaken do not provld8 all the evidence that would be requir8d in an audiL and ¢onsequenlty I do not express an audit opinion on the accounts. Independent examlnee8 Statement Durtng ry exarninalh, no matter has come to my attenth)n'. whkh gives me reasonable (wse to bel¥8 that in any material respect, the requlremenl lo keep cOUntIng records In a¢¢ordancg with Section 41111 la) of the 2005 Act and ReguLqtfon 4 of the 2006 Ac£ounts Regulation and, to prepare accounts whlch aG¢ord with the accounb'ng rrdts ancl comply with Regulation 9 of the 2006 Accounts ReguLatlons. have not been n 2. to which, In my opinion, attention should b8 drawn In order to enable a proper understsnding of the 8ccounts to bè rearhed. John Simpson FCA Chartered A¢¢ountsnts Ireland Montpelier Professlonal {Gallowayl Llmited 1 Dashwood Square Newton Stewart DG8 6EQ Date sls126
ABIDING HEART EDUCATION Recelpts and Payments aocount for the year ended 31st De¢•mber 2025 Restrfcted Unr•¥trfct•d Donations Grdnts Charftable actfvities. luitson fogs Trading receipts- sales Total r•celpts 80 10.294 4,085 60 10,294 4,085 1.746 18,185 4,209 13,168 1.019 288 18,$64 16,185 Charitable activ8$ Fundraislng exp¢ns85 Govemance C41sts Total payments 11.8SS 11.655 12,458 720 12,375 720 12,375 12.458 Exc51(dOc1t) of re¢olpts ov•r payments 3,810 £ 3,810 6,206
ABIDING HEART EDUCATION statement of Balances as at 31st December 2025 2025 2024 8ank b•lan¢o Opening balance- Current 8c¢ount - Movement in year 6,208 3.810 10,016 Closing balance - CuTrnt aGcount 6,2C6 Flxed Assets Equipment 2.754 Total funds 12,770 8,2C6 The accounts were approVj by the trustees on ....... . For and on behalf of the trustees M Bauko (Chair} - J Horrell ITrea$urer}
ABIDING HEART EDUCATION Notes to the Accounts for the year 31st December 2025 1 Bash of Preparation The accounts have beèn prepared on a receipts and payments basis. They consist of a summary of all monies received and paid via the bank and in cash by the charity during th8 finartcial period, along with a statement of balance$. No adjustments have been made for any incom• due but not Trcelved, or any expenses incurred but not yet pabJ at the period end. 2 Grants Received Rostrlcted Unre8lrfjcted 2025 Abiding Heart EduGalion USA 10,294 10.294 3 Charitablg Actlvili95 R•strlcted 2025 8uilding expenses Settlng up centre related expenses Marketing and promotlon Petrol Ongoing bills Ilnsurance etcl Postage & ststs'onery Electricity Inlemet Differen Paypal fees Education &xpense$ Gardening expenses Maintenance Flxed assets 2,049 2,049 5,790 3,491 159 115 1,092 40 1,393 361 17 271 533 158 1,609 613 271 533 158 1,609 613 70 863 1.294 360 70 1,294 360 12,458 4 Gov¢rnancg Cost• ountancy & knkkeeplng fees 720 720 720 720 S Trust088 No remuneratlon or other beneffts We paid to ary charity trustee or to a Ferson ¢onnectecl with them. other than as noted below. £286 of petrol was reimbursed to one lJustee In the year. The ¢harity has TNstees knabilty Insurance in place.
ABIDING HEART EDUCATION Noteg to the Accounts for tho year 31st Decfymbor 2026 6 Key Manag•m•nt Perdonnel The charity ¢on$iders that its key management personnel comprise of the trustees. 7 Movem8nt- B•nk Funds Closin Balance Balance com• Ex ndltur• Transfers Unrestricted general fvnd 6,206 16,185 {12,3751 10.016 16185 Unrestricted funds are available to use at the trustees dis¢tiOn. 8 Relatsd Party Tr•n¥actlons There were no related paty transactions in the year. 10