MARPA TRANSLATION SOCIETY
A Sco1sh Charitable Incorporated Organisa?on (SCIO) SCOTTISH CHARITY NO. SC052859
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
MARPA TRANSLATION SOCIETY
CONTENTS OF THE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Page | |
|---|---|
| Trustees’ Annual Report | 3 |
| Independent examiner’s report on the accounts | 18 |
| Receipts and payments account | 20 |
| Statement of balances | 21 |
| Notes to the accounts | 22 |
2
Marpa Translation Society Trustees’ Annual Report
October 2024 to September 2025
3
The Trustees of Marpa Translation Society are pleased to present their second report together with the financial statements of the charity for the year ended 30 September 2025. The legal and administrative information forms part of this report.
Charity Contact Information
Charity Name: Marpa Translation Society
Charity Number: SC052859
Principal Office:
Kagyu Samye Ling Tibetan Centre Eskdalemuir, Langholm, Dumfriesshire, Scotland, DG13 0QL
Email: marpatranslationsociety@gmail.com Website: www.marpatranslation.org Facebook: Marpa Translation Society
Current Trustees
Teresa Helen Randall Chair (appointed 29 Dec 2025) Inge Derjick Treasurer (appointed 21 June 2025) Priscilla Jesulayomi Aroso Secretary Vaughan James Aubrey
Other trustees serving during the year:
Tsultrim Palbar Lama (resigned 21 Dec 2025) Helen Mary Richardson (resigned 21 Dec 2025) Jing Qian, Secretary (resigned 30 June 2025) Yu-Chun Huang (resigned 30 June 2025)
Independent Examiner
Elaine Alsop EA Independent Ltd, 5 South Charlotte Street, Edinburgh, EH2 4AN
4
Structure, Governance and Management
Legal status and founding document
Marpa Translation Society is a SCIO (Scottish Charitable Incorporated Organisation) regulated by OSCR and operating in accordance with the Charities and Trustee Investment (Scotland) Act 2005.
Our governing document is a constitution adopted on 27 September 2023. At all times, our trustees endeavour to work in accordance with the charity's stated purposes as outlined in our constitution. Copies of our constitution are available upon request.
Trustee retirement and reappointment
In accordance with the charity’s constitution and the Charities and Trustee Investment (Scotland) Act 2005, the Society ensures that a proportion of trustees retire at each AGM. At our second AGM, two trustees (Tsultim Palbar Lama and Inge Derijck) retired. Both were eligible for reappointment and were re-elected. This process ensures appropriate governance and accountability within the SCIO.
Trustee recruitment
One new trustee was appointed during this reporting period. Trustees (i.e., members of the management committee) are elected by Society Board members, following the process outlined in our constitution. Membership is open to anyone over the age of 16.
On 21st June Inge Derijck was appointed as a new trustee. Fluent in a number of languages, Inge is a translator herself and has been a fellow of MTS from its initial foundation until the present day.
After the end of the reporting period, on 21st December, Teresa Helen Randall was appointed as a new trustee and chair following Tsultrim Palbar Lama’s resignation on 19th December 2025. Teresa is passionate about the work of MTS. She previously worked as a Civil Servant for thirteen years, primarily in the Cabinet Office.
The Trustees meet regularly to oversee governance, activities, and financial management.
5
Objectives and Activities
Charitable purposes
Marpa Translation Society is a Scottish-registered charity dedicated to the translation, publication, and dissemination of Buddhist texts as free resources. Our purpose is to preserve and share Buddhist teachings by removing financial barriers to access. We also conduct translation workshops and offer free language education to support the next generation of translators and scholars.
Our objectives are achieved through:
-
Translation Projects
-
Publications
-
Workshop and Language Classes
-
Community Outreach
All of our translations are for the benefit of Buddhist practitioners, scholars, meditators and the general public. MTS fellows are passionate about the Buddhadharma and committed to its preservation and propagation.
Studying at Thrangu Sekar Retreat Centre in Nepal, March 2025.
6
Written Translation
We have been translating from Tibetan into English, Chinese, French, Swahili, Nepali, Spanish, Italian, German and Norwegian. These translations include some of the most important texts of the Kagyu tradition, such as Gampopa’s collected works, the detailed scholarly commentaries of the 8th Karmapa Mikyö Dorje, and a range of other essential commentaries, instruction manuals, and liturgies.
Oral Translation
MTS fellows have been translating oral Dharma teachings from Tibetan into English, Chinese, French, Swahili, Nepali, and German, working with various masters in different parts of the world. The Society has translated on average 16.5 hours of oral teachings per day, with senior fellows and trainees working on a rotation basis. Translators provide simultaneous as well as consecutive translation services.
Workshops
Our senior translators rotate to offer monthly workshops. (See more in Achievements)
Aspiring Translators Participating in a Workshop
7
Training
We offer opportunities and guidance to new and aspiring translators to help them improve and refine their linguistic and translation skills.
Public benefit
All publications are made available free of charge. Workshops are open to non-fellows and provide educational opportunities to the wider public.
The Trustees are satisfied that the Society provides clear public benefit through the advancement of religion, the advancement of education, and the preservation of cultural and linguistic heritage.
Achievements and review of the year
Written Translation
Since the charity's inception in September 2023, we have selfpublished and distributed two translations in hardback book form:
The first publication is an English translation of The Torch for the Definitive Meaning , along with its accompanying practice liturgy, The Chariot for Traversing the Noble Path . The original Tibetan texts are included. 5,000 copies were printed.
This book was well received by the Tibetan Buddhist community, especially at our base in Kagyu Samye Ling and its affiliated branches in the UK. In the first year since its release in May 2024, roughly half of the copies have reached practitioners, enriching their meditation practice and understanding of the Dharma.
8
Publication launch of the Norwegian edition, Karma Tashi Ling, Oslo, 28 May 2025
The second publication is a Norwegian edition of the same two texts, with the addition of a commentary on the Seven Points of Mind Training titled The Way to Awakening , along with its liturgies.
1,000 copies were printed. This book was launched on 28th May at Karma Tashi Ling, Oslo. We know that many people in Norway had been eagerly awaiting the opportunity to receive these teachings in their native language.
These publications were produced to a high standard and are available free of charge to anyone who requests a copy. In addition to these two major works, MTS fellows have translated a range of shorter texts, including teachings, instructions, prayers, and practice liturgies.
Oral Translation
Since our inception, MTS fellows have provided daily oral translation of Dharma teachings from Tibetan into English, Chinese, French, Swahili, Nepali, and German. On average, fellows have collectively translated approximately 16.5 hours of teachings per day. There are six translation booths at Thrangu Sekhar, and because there is simultaneous translation for two Dharma teachings daily, twelve different people have the chance to interpret each day. More experienced translators operate on the ‘live’ channels and trainees on the ‘trainee’ channels. The sheer volume of available training hours
9
has enabled more than 75 translators (23 senior and 52 trainee) across the different branches of MTS, to hone their skills and gain more experience.
A rough breakdown of our oral translation work last year is as follows:
-
23 senior translators
-
52 trainee translators
-
6 target languages
-
15 Buddhist masters
-
8 countries
-
Estimated reach: approximately 2,300 individuals.
One of the most important events for our translators this year was the second annual Thrangu Sekhar One Week Retreat in June where 130 people attended from over 22 different countries.
During the week’s retreat, there were five hours of daily Dharma teachings translated into English, French, Nepali and Chinese. Our five most experienced translators were selected to provide simultaneous translation for English and French speakers.
French translator providing simultaneous translation during the International One Week Retreat
10
Our European-languages translators for the International One Week Retreat
Our most experienced translator has clocked up more than 7,000 hours of live interpretation of Dharma teachings. All the other translators for this event have between 800 and 1,000 hours of experience each.
They have all developed their language skills through living and studying in a Tibetan-speaking environment and are translating major Buddhist treatises and meditation instruction manuals.
The countries where our society has been the most active this year are Scotland and Nepal. This year we have translated 1,532 hours of oral Dharma teachings in Samye Ling and its connected centres in Scotland. Worldwide, we have translated approximately 5,973 hours of oral Dharma teachings this year, making us one of the most productive Buddhist translation groups in the world.
11
23rd February — Under the Spotlight
Each year, the translators are tested publicly in oral interpretation. Their performance is graded based on factors including accuracy, completeness, fluency, delivery, terminology, and timekeeping. Workshops
As stated in our previous TAR under Future Plans, we have held more regular workshops with experienced translators to help further the knowledge and skills of new and aspiring translators.
The translation workshops are open to non-fellows, offering an opportunity for those seeking to deepen their understanding of translating Buddhist texts.
Senior translators rotated to offer monthly workshops.
Junior translators have remarked that the workshops have been incredibly beneficial to their progress in becoming fully fledged translators.
12
“It was highly practical and I really found this method of parsing the text and identifying the units of information extremely useful.” Workshop Participant
Workshops have covered topics including context, Tibetan prepositions and grammatical particles, oral translation advice, metered verse and common translation mistakes.
Prayer & Chant Composition
We have begun composing melodies and chants for our Norwegian and Swahili translations of prayers and practice liturgies, based on local folk tunes. They have been well accepted by the local Buddhist communities and have become a regular feature of their prayer gatherings.
Training
This year a peer review system for written translation was established providing junior translators with detailed feedback on two pages of particularly challenging text from a senior translator.
Continued opportunities were also made available for trainee oral translators to operate on the ‘trainee’ channels in the translation suite in Sekhar Retreat, Nepal.
Social Media
Marpa Translation Society has had a Facebook page since May 2021. Whilst we are in the process of designing a website, the MTS Facebook page currently serves as our primary communications channel for our supporters and the wider community. We have 4,200 followers. It is a crucial vehicle for sharing our ethos and values, as well as updating people on our work.
This year, our Facebook team started producing a number of short reels to gain traction in Facebook's current video-centric algorithm. Our most successful post was a short reel of one of our translators describing MTS core ethics and values. It was in both Tibetan and English and attracted 69,000 views.
13
Community
Our English-speaking and Chinese-speaking fellows held separate bimonthly meetings and discussions. Meetings were held more frequently when necessary, and other subgroups and committees met regularly to collaborate.
MTS bi-monthly meeting and discussion
External Assistance
As stated in our previous Trustees’ Annual Report under Future Plans, we have taken steps to secure the services of an experienced editor of Buddhist translations. These steps included creating a subcommittee whose objective is to find and vet suitable candidates. The subcommittee has explored various avenues to identify qualified editors but has yet to find one who meets the Society’s requirements.
14
Financial Review
Results for the Period
The accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
During the reporting year, the charity received total net donations of £454 in support of MTS-related activities. Expenditure primarily related to shipping and distribution costs amounted to £228 .
These activities reflect the ongoing work of the charity in facilitating the distribution of materials, with expenditure largely driven by operational requirements. The trustees continue to monitor the relationship between income and costs to ensure that MTS activity remains appropriately supported and financially sustainable.
Statement of the charity’s policy on reserves
In light of the particular way in which the Marpa Translation Society operates, the trustees have agreed that there is currently no need for the charity to hold reserves. This will be reviewed annually.
Details of any deficit
The charity operated without a deficit during the reporting period. Income was sufficient to cover expenditure, and the charity remained in a stable financial position throughout the year.
Trustee renumeration and expenses
Trustees did not receive remuneration or expenses in connection with their role in the SCIO.
Risk Management
The Trustees have considered the principal risks facing the Society, including reliance on restricted funding and operational infrastructure during its initial establishment phase. Oversight and record-keeping procedures were maintained throughout the period. Risk management will continue to be reviewed as the Society develops.
15
Banking Arrangements
For the proper management of the charity, one of the most critical matters to resolve this financial year was our banking arrangements. Having struggled to secure a charity bank account in our first year of operations, we sought professional legal advice this year to resolve the issue. This proved fruitful as our subsequent efforts to secure a bank account were successful.
Plans for the Year Ahead
Looking ahead, we intend to:
-
Continue our written and oral translation work
-
Continue composing chants and melodies for our translation of
prayers and practice liturgies into Norwegian and to extend this activity to English, French and German.
-
Continue workshops on a regular basis
-
Begin to offer online Tibetan language classes
-
Develop and launch a transactional website providing a vital vehicle for the dissemination of our work.
-
Continue to invite experienced translators to share their knowledge and skills
-
Conclude the search for an experienced editor of Buddhist translations and secure their services
-
To vet and possibly appoint additional Trustees
Public Benefit Statement
The trustees are satisfied that all activities carried out by the Society continue to provide public benefit, in accordance with the Charities and Trustee Investment (Scotland) Act 2005. All translated materials are distributed freely, and teachings are made accessible to practitioners globally, contributing to religious education and cultural preservation.
16
Declaration
Approved by the Trustees on 26 May 2026 and signed on their behalf by:
----- Start of picture text -----
TERESA HELEN RANDALL
Print name
CHAIR
Designation
Date 26/05/2026
----- End of picture text -----
17
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF MARPA TRANSLATION SOCIETY
I report on the financial statements of the charity for the year ended 30 September 2025, which are set out on the following pages.
Respec?ve responsibili?es of Trustees and Examiner
The charity’s Trustees are responsible for the preparaMon of the accounts in accordance with the terms of the ChariMes and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the ChariMes Accounts (Scotland) RegulaMons 2006 (as amended) (“the 2006 RegulaMons”). The charity’s Trustees consider that the audit requirement of RegulaMon 10(1) (d) of the RegulaMons does not apply. It is my responsibility to examine the accounts as required under secMon (44)(1)(c) of the 2005 Act and to state whether parMcular maVers have come to my aVenMon.
Basis of Independent Examiner’s Statement
My examinaMon is carried out in accordance with RegulaMon 11 of the 2006 RegulaMons. An examinaMon includes a review of the accounMng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideraMon of any unusual items or disclosures in the accounts and seeks explanaMons from the Trustees concerning any such maVers. 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 view given by the accounts.
Independent Examiner’s Statement
In the course of my examinaMon, no maVer has come to my aVenMon other than those disclosed below:
-
which gives me reasonable cause to believe that, in any material respect, the requirements:
-
to keep accounMng records in accordance with secMon 44(1)(a) of the 2005 Act and RegulaMon 4 of the 2006 RegulaMons
-
to prepare accounts which accord with the accounMng records and comply with RegulaMon 9 of the 2006 RegulaMons have not been met, or
-
to which, in my opinion, aVenMon should be drawn in order to enable a proper understanding of the accounts to be reached.
Ma#er to report:
The Trustees have been unable to open a bank account in the name of the charity during the YEAR of account. They have maintained complete records of the receipts to the charity and payments out which have been managed through the bank account of the head of the retreat centre where most of the members of the Marpa TranslaMon Society are based and where the majority of their work takes place. This was resolved in November 2025.
18
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF MARPA TRANSLATION SOCIETY
E Alsop Elaine Alsop ACA DChA FCIE EA Independent Ltd 5 South CharloVe Street Edinburgh, EH2 4AN 4 June 2026
19
MARPA TRANSLATION SOCIETY
STATEMENT OF RECEIPTS AND PAYMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | £ | |
| Receipts | |||||
| DonaMons | 2 | - | 454 | 454 | 21,792 |
| ──-───── | ──-───── | ──-─── | ───── | ||
| - | 454 | 454 | 21,792 | ||
| ──-───── | ──-───── | ──-─── | ───── | ||
| Payments | |||||
| Charitable acMviMes | 3 | - | 228 | 228 | 21,102 |
| ──-───── | ──-───── | ──-─── | ──-─── | ||
| Total payments | - | 228 | 228 | 21,102 | |
| Net receipts before transfers | - | 226 | 226 | 690 | |
| Transfers | - | - | - | - | |
| ──-───── | ──-───── | ────── | ───── | ||
| Surplus for the YEAR | - | 226 | 226 | 690 | |
| ═════ | ═════ | ════ | ════ |
The Notes form part of these financial statements
20
MARPA TRANSLATION SOCIETY
STATEMENT OF BALANCES
AS AT 30 SEPTEMBER 2025
| STATEMENT OF BALANCES AS AT 30 SEPTEMBER 2025 |
|||||
|---|---|---|---|---|---|
| **Unrestricted ** | Restricted | Total | Total | ||
| 2025 | 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | £ | |
| Opening funds | - | 690 | 690 | - | |
| Surplus for the year | - | 226 | 226 | 690 | |
| ─────── | ─────── | ───── | ────── | ||
| Closing funds | 4 | - | 916 | 916 | 690 |
| ═════ | ═════ | ════ | ════ | ||
| Represented by: | |||||
| Opening bank balances | - | 690 | 690 | - | |
| Movement in the year | - | 226 | 226 | 690 | |
| ─────── | ─────── | ───── | ────── | ||
| Closing bank balances | - | 916 | 916 | 690 | |
| ═════ | ═════ | ════ | ════ | ||
| Other balances for informa?on | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Amounts due to creditors | |||||
| Independent examinaMon fee | 200 | 200 | |||
| ─────── | ─────── |
The accounts were approved by the Trustees on 26 May 2026 and were signed on its behalf by:
Chair Treasurer
The Notes form part of these financial statements
21
MARPA TRANSLATION SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. ACCOUNTING POLICIES
Basis of accounMng
The accounts are prepared on a Receipts and Payments basis in accordance with the ChariMes & Trustee Investment (Scotland) Act 2005 and the ChariMes Accounts (Scotland) RegulaMons 2006 (as amended). The Statement of Receipts and Payments is a summary of all money received and paid by the Charity during the financial year. No adjustments have been made for income due not yet received, or for expenditure incurred not paid by the end of the year.
VAT
The Charity is not registered for VAT and, accordingly, expenditure includes VAT where appropriate.
Resources expended
Charitable expenditure comprises those costs incurred by the charity in the delivery of its acMviMes and services for its beneficiaries.
Governance costs include those costs associated with meeMng the consMtuMonal and statutory requirements of the charity and include the Independent Examiner’s fee.
Funds
The general funds of the Charity are unrestricted and administered on a discreMonary basis under the direcMon of the Trustees, and in line with the objects of the charity. Any funding given to the charity for specific purposes, is held as a restricted fund.
2. DONATIONS
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| DonaMons from individuals | - | 454 | 454 | 21,792 |
| ═════ | ═════ | ═════ | ═════ |
22
MARPA TRANSLATION SOCIETY
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. CHARITABLE ACTIVITIES
| CHARITABLE ACTIVITIES | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| 2025 | 2025 | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Book producMon | - | - | - | 20,479 |
| Postage | - | 228 | 228 | 584 |
| Paypal charges | - | - | - | 39 |
| ─────── | ─────── | ────── | ────── | |
| - | 228 | 228 | 21,102 | |
| ═════ | ══════ | ═════ | ═════ |
The independent examinaMon fee for 2025 is £200 and is included in the statement of balances.
4. FUNDS
| Opening | Closing | ||||
|---|---|---|---|---|---|
| funds at | funds at | ||||
| 1 Oct 24 | Receipts | Payments | Transfers | 30 Sep 25 | |
| £ | £ | £ | |||
| Unrestricted funds | |||||
| General | - | - | - | - | - |
| ─────── | ────── | ─────── | ────── | ────── | |
| Restricted funds | |||||
| The Torch fund | 690 | 454 | (228) | - | 916 |
| ─────── | ────── | ─────── | ────── | ────── | |
| Total funds | 690 | 454 | (228) | - | 916 |
| ═════ | ════ | ═════ | ════ | ════ |
Nature and purpose of funds
Unrestricted funds: The General fund is administered on a discreMonary basis under the direcMon of the Trustees, and in line with the objects of the charity – there were no general funds in the year.
23
Restricted funds: The Torch fund represents donaMons received to fund the producMon and distribuMon of the book.
Transfers between funds:
There were no transfers between the funds in the YEAR to 30 September 2025.
24