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2025-03-31-accounts

Namaste Care Education and Resources Trustees’ Annual Report

1[st] April 2024 to 31[st] March 2025

Charity contact information

Your charity’s name: Namaste Care Education and Resources

Scottish Charity Number: SC052410

Charity Trustees

Objectives and activities

The organisation’s purposes are:

(a) To advance education in Namaste Care for staff and family caring for people with advanced dementia in care homes, community orientated organisations and at home:

2

(b) To improve the health (physical, psycho-social, spiritual and emotional) of people with advanced dementia living and dying in care homes/care at home: the Namaste Care programme supports communication through the senses, especially touch and music; enables improved nutrition and hydration; and seeks to create connection with other people.

(c) To promote equality, diversity and inclusion for people with advanced and end-stage dementia through raising awareness that people living with advanced dementia are treated unequally and discriminated against globally. Having a cognitive disability that is not yet widely understood often means that the fundamental psycho-social and spiritual needs of people with advanced dementia are not met. Namaste Care provides a practical redress to this inequality through raising awareness and education.

(d) To provide information, resources and tools to enable care staff/family carers to meet the fundamental physical, psycho-social and spiritual needs of people living and dying with advanced dementia.

(e) to improve the knowledge and skills of professional health and social care staff in order to change practices around under-recognition and treatment of pain and agitation, and communication challenges.

(f) To provide relief from isolation and loneliness for people with advanced dementia through Namaste Care offering a calm, welcoming environment and daily interaction dedicated to the wellbeing of the group.

Activity Summary

NEAR gained charitable status on the 16th of March 2023.

Our objectives for the April 2024 – March 2025 year were:

  1. To continue to develop the NEAR website adding information about various resources

3

  1. To undertake monthly on-line reflections for the 1[st] cohort of NEAR students to provide a supportive programme for the implementation and sustainability of Namaste Care in their setting

  2. To begin to collect data evaluating 1[st] cohort of NEAR students

  3. To continue collaboration with Worcester University and develop course material.

  4. To continue to establish relationships with the Namaste Care community including Prince & Princess of Wales Hospice, Glasgow and the Ayreshire Hospice

  5. To develop content for NEAR in-person training in care homes and on-line course for ‘at home family carers’

Achievements and performance

The trustees of the charity are delighted to report that we successfully met all of the above objectives.

4

Structure, governance and management

Type of governing document

Namaste Care Education and Resources (NEAR) is a Scottish Charitable Incorporated Organisation (SCIO) – single tier.

Trustee recruitment and appointment

We have tried to engage people (CQC, universities, care home managers, educators) regarding becoming a trustee but this is a slow process. We are conscious that we also need trustees with livedexperience of dementia alongside those with a background in accountancy, legal work, fund-raising.

It has proved difficult to recruit people with lived-experience of dementia (including carers of people with dementia) as trustees. As NEAR’s work takes us into care homes we anticipate recruiting relatives to support our work in an advisory capacity.

An induction programme for all new trustees will include: attending a training day, observing Namaste Care sessions in a care home, being given a copy of book (“ The End of Life Namaste Care Program for People with Dementia ”).

5

Appointment: The board may at any time appoint any person to be a charity trustee – by way of a resolution passed by a unanimous vote at a board meeting.

Trustees can be re-elected after a three-year period but will leave the charity after maximum of nine years as a trustee

Financial review

We had a successful first year as a very new small charity with a turnover of £4,246. Most of which came from collaborating with Worcester University in creating content for their university Namaste Care course and being a part of a collaborative steering group for 12 months to guide and shape the course. We also educated 6 care homes in Namaste Care. After expenses we have an end of financial year balance of £915 which will go supporting the ongoing background administrative costs and to purchasing merchandise for several conferences in late 2025. We hope these conferences will continue to generate wider awareness into Namaste Care and as a result, provide finances for NEAR to continue to provide this much needed education and awareness to everyone who is involved in the care of someone with advanced dementia.

Donated facilities and services

The NEAR trustees have generously continued to donate their time to all stages of the charity set up including, all website creation, accounting, creating the course content for NEARs course, providing three in-person education days, holding monthly implementation and sustainability support sessions, providing in person implementation support and additional training.

Future plans

Our goals for April 2025 – March 2026 financial year are to:

  1. Recruit additional trustees and steering group especially people with lived experience of dementia

  2. To establish a financial agreement with Worcester University, and Prince and Princess of Wales Hospice to support their engagement with the NEAR sustainability initiative.

6

st nd 3. Analyse data from 1 and 2 cohort of the 12-rnonth implementation and sustainability pilot programme 4. Set up a "community of practice" for all those who have completed a Namaste Care course and taken part in the NEAR on-line supportive implementation and sustainability reflections. 5. Advertise NEAR'S sustainability programme with other providers of Namaste Care education 6. Produce and distribute an infographic and short video about Namaste Care for care homes and community centres 7. Attend and present at conferences and develop merchandise to advertise NEAR 8. Develop the content for NEAR'S bespoke Namaste Care programme for: Staff in care homes that includes 'sustainability and ongoing support,. b. Family carers 'at home, caring for relatives who have advanced dementia Declaration Signed on behalf of the charity trustees: Print name Director Designation th 17 November 2025 Date

Enter SC No. below SC052410

APPENDIX 2

Enter charity name below

Namaste Care Education and Resources (NEAR)

Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts Receipts andpayments accounts
Period start date Period end date Period end date
For the period
from
1
Day
April
Month
2024
Year
to Day
31
Month
March
Year
2025
Section A Statement of receipts and payments
i
Unrestricted
funds
Restricted
funds
Expendable
endowment
funds
Permanent
endowment
funds
Total funds
current period
Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 226 226 226 226 226 226 226 1
Legacies
Grants - - - - -
Receipts from fundraisingactivities - - - - -
Gross tradingreceipts - - - - -
Income from investments other than
land and buildings - - - - -
Rents from land & buildings - - - - -
Gross receipts from other charitable
activities 4,020 4 4 4 4,020 020
- - - - -
A1 Sub total A1 Sub total 4,246 - - - - - - - - - 4,246 4,246 4,246 4,246 4,246 1
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
A2 Sub total -
-
-
Total receipts 4,246
-
-
~~—~~
-
-
-
-
-
-
-
-
-
4,246
-
-
-
4,246
-
-
-
4,246
-
-
-
4,246
-
-
-
4,246
-
1
A3 Payments
Expenses for fundraising activities 883 883 883 883 883 883 883
Gross trading payments - - - - -
Investment management costs - - - - -
Payments relating directly to charitable Payments relating directly to charitable
activities 2,201 2 2 2 2,201 201
Grants and donations
- - - - -
Governance costs:
- - - - -
Audit / independent examination - - - - -
Preparation of annual accounts 102 102 102 102 102 102 102
Legal costs - - - - -
Other Other Other
- - - - -
- - - - -
**A3 Sub total ** 3,186 - - - - - - - - - 3,186 3,186 3,186 3,186 3,186 -
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
144
Purchase of investments
A4 Sub total 144
-
-
Total payments 3,330
-
-
~~—————~~
-
-
-
-
-
-
144
-
144
3,330
144
-
144
3,330
144
-
144
3,330
144
-
144
3,330
144
-
144
3,330
-
-
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
915
-
-
-
915
1
-
915
-
-
-
915
1
~~——————~~

APPENDIX 2

Namaste Care Education and Resources (NEAR)

SC052410

Section B Statement of balances Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B1 Cash funds
B2 Investments
B3 Other assets
B5 Contingent liabilities
B4 Liabilities
Details Unrestricted
funds
to nearest £
1
915
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 1
Surplus / (deficit) shown on receipts and
payments account
915 1
-
-
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))
Details
916 - - - 916 1
- 0 -
-

-

- 0
-
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 £
Printer Unres tricted 144 72 -
Details Total
Fund to which l
144 72 -
iability relates Amount due
to nearest £
Last year
to nearest £
Amounts due to trustees for expenses Unrestrict ed funds 95 -
Details Fund to which l Total
iability relates
95 -
Amount due
(estimate)
to nearest £
Last year
to nearest £
Signature Print Name Total -
-
Date of
approval

NEAR OSCR accounting 24-25 / Statement of balances

2

December 2007

APPENDIX 2

Namaste Care Education and Resources (NEAR)

SC052410

Section C Notes to the Accounts

C1 Nature and purpose of funds (may be stated on analysis of funds worksheets)

C3a Trustee remuneration
C4a Trustee expenses
C3b Trustee remuneration -
details
C2 Grants
C4b Trustee expenses -
details
C5 Transactions with trustees
and connected persons
Type of activity or project supported Type of activity or project supported Individual /
institution
Number of grants
made
£
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
Expense reimbursement
Nature of transaction
Number of
trustees
£
Nature of relationship

Trustee
Transaction
amount (£)
Balance
outstanding at
period end (£)

Trustee
Expense reimbursement 95
95

C6 Other information

NEAR OSCR accounting 24-25 / Notes

3

December 2007

APPENDIX 2

Namaste Care Education and Resources (NEAR)

SC052410

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 £
General donations 226 226 1
-
-
-
Total
2 Grants
226 - - - 226 1
-
Unrestricted
funds
to nearest £
-
Restricted funds
to nearest £
- - -
Total current
period
to nearest £
-
Total last period
to nearest £
- -
-
-
-
Total - - - -
- - - -

3 Gross receipts from other 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 £
-
-
-
-
-
-
-
-
Total - - - - - -
reference error - - - reference error -

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 £
Marie Curie Research Project 2,520
2,520









Training programmes 1,500 1,500
-
-
-
-
-
-
-
-
-
Total 4,020 - - - 4,020 -
reference error - - - reference error -

NEAR OSCR accounting 24-25Additional notes (1)

December 2007

APPENDIX 2

SC052410

Additional analysis (2)

Receipts
5 Breakdown of unrestricted funds
Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund
Unrestricted
fund 1 - enter
name of fund
below
Unrestricted
fund
Unrestricted
fund 2 - enter
name of fund
below
Unrestricted
fund 3 - enter
name of fund
below
Unrestricted
fund 4 - enter
name of fund
below
Total
unrestricted
funds
Total
unrestricted
funds last period
Donations 226 226 1
Legacies -
Grants -
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities 4,020 4,020 -
Sub total
Receipts from asset & investment sales
4,246 - - - 4,246 1
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
4,246 - - - 4,246 1
-
Expenses for fundraisingactivities 883 883
Gross tradingpayments -
Investment management costs -
Payments relatingdirectlyto charitable activities 2,201 2,201
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts 102 102
Legal costs -
Other -
-
Sub total
Payments relating to asset and investment
movements
3,186 - - - 3,186 -
-
Purchases of fixed assets 144 144
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
144 - - - 144 -
-
3,330 - - - 3,330 -
-
915 - - - 915 1
-
915 - - - 915 1
-
Nature andpurpose of funds

NEAR OSCR accounting 24-25Additional notes (2)

December 2007

APPENDIX 2

Namaste Care Education and Resources (NEAR)

SC052410

Additional analysis (3)

6 Breakdown of restricted funds

6 Breakdown of restricted funds
Receipts Restricted fund
1 - enter name of
fund below
Restricted fund
2 - enter name of
fund below
Restricted fund
3 - enter name of
fund below
Restricted fund
4 - enter name of
fund below
Total restricted
funds
Total restricted
funds last
period
Donations -
Legacies -
Grants -
Receipts from fundraisingactivities -
Gross tradingreceipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total
Receipts from asset & investment sales
- - - - - -
-
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total
Total receipts
Payments
- - - - - -
- - - - - -
-
Expenses for fundraising activities -
Gross tradingpayments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total
Payments relating to asset and investment
movements
- - - - - -
-
Purchases of fixed assets -
Purchase of investments -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
- - - - - -
-
- - - - - -
-
- - - - - -
-
- - - - - -
-
Nature andpurpose of funds

NEAR OSCR accounting 24-25Additional notes (3)

December 2007

BF

APPENDIX 3

Scottish Charity Regulator

’ Independent examiner s report on the accounts V2

Report to the Charity name trustees/members of NAMASTE CARE EDUCATION AND RESOURCES (NEAR)

Registered charity SC052410
number
On the accounts of the Period start date
Period end date
charity for the period Day
Month
Year
Day
Month
Year
01
04
2024
to
31
03
2025
Set out on pages 1 to 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 (as amended). 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 My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
examiner’s statement 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 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 viewgiven bythe 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:
24 NOVEMBER 2025
Name:
Relevant professional
qualification(s) or body CHARTERED ACCOUNTANT
(if any): INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES
Address:

*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 if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose