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 Profess￿nal (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 a￿o￿nts for the year ended 31
December 2025.
structurn, Governance and M•nag•rnont
Constrtution
Abiding Heart EducatK*n 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 re￿rifig 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
Crit￿al 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 empatheti￿lY 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 hOm￿nY through Snlerfwth
engagemenL
3 The adVancen￿nt of the arts by exposlng the public to the arts, as well as, increasing
ind￿IdUal8, 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￿￿$, health and safety
procedures, and other key governanG@ documents.
Increase communty engagernenl. Conduct open days and build intergst wrthin the
al communlty.
Integrate local heritage into curri¢ulum development
Study th8 area's history and Sense of place and begln designin9 ¢Ufrlculum content
flecting Ihesg elements
Fundr8ise for sustalnability and development of our educalion actlvities
Se¢ure funding lo support belng able to 8ubsldise our educatton activiies
Secure fvnding to support being able lo subsidise our eduGalwJn actlvlties and
o)ntinue improvlng the physical facllity.
Publk benefft
The tNsteès have refetred to the guidance Contained in the Offtce olthe Scottish Charfty
Regulatorfs general guidan￿ on publi¢ benefit when reviewlng their objectives end In
planning their future actiwtles. In partlcular, the trustees consider how F4ann•J activittes wlll
¢onlribute to thè objective8 they have set
Achievem•nts and Porfornian
In 2025. we deliv*Jed a range of educational and contemplalwe progrnmmes".
In-person retreats held at the centre
Himalayan Herltage Art online wurses (ongoing, long-temi}
Educatron Renewal Course {onlino long4em)
Both the Hlmalayan Heritage Art course and the Educ8tion Rengwal course are o)ntTnulng
programmes designod to develop ¢)V8r several years
We also offered
Short workshops for pa￿nts
Short contemplatNe retreats
A sertes of lectures exploring contemplatfve education and culbjral heritage
&ntre D el
ilitie
In 2025. we made important improvements to our premlsas in Castle Douglas..
Add8d a new exhlLXtion to the centre'$ gallery
Improved and updated the reception room
Updated public InfOr￿￿tion 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 Expe￿onI￿81 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 pol￿1¢S Telating to:
Course dolivery
Health and safety
Organisational procedures
Markellng and Fundraislng
Umlated Marke￿n9 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 su￿luS 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 un￿strfCted 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$rOOM and resou￿ datsbase.
Pro
mme Oevelo
In 2026 we aim lo..
Our maln priO￿ty Is to ¢J)ntinue to develop the Education Renewal frdassroom and
resource dat3base- as this Is the heart of the work we do
Offer ieaming support to hOm￿educating Familles
Refomal and strengthen exlsting courses
Continue developing the puppet plays programrrÈ (grant deppndanti
Launch the Thomas MOGIII Duncan programme and art exhibition {grdnt dependant)
Fundraisin & Su
Due to limrted fiJnding in 2025, w8 will priorftise
Expandlng fvndraising actiV￿e$
Developing new incom&generating initialves
Increasing marketing and outreach initlatlves
Securing fvnding lo conlinug and expand educattonal actiwties
Continuin9 improvements to the physical fa￿11￿88

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 8￿rdanCe 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 r￿rdts 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,$64
16,185
Charitable activ￿8$
Fundraislng exp¢ns85
Govemance C41sts
Total payments
11.8SS
11.655
12,458
720
12,375
720
12,375
12.458
Exc￿51(dO￿c1t) 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 approV￿j 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