The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
To spread the message 'May Peace Prevail On Earth', to help achieve harmony within the individual, in society, and with our environment, where peace is seen as the highest aspiration of society.
Ongoing repairs and renovations continued throughout 2024 as well as the development of the 7 stations meditation walk, wellbeing workshops and activities for children, young people and adults.
Regular meetings, the administration and facilitation of the following were held to:
Discuss the strategic development and finance of the organisation.
Create, plan and facilitate the online Divinity First Programme
Create, plan and facilitate a wide range of workshops for children, young people and adults with the international team.
Areas of focus for House, Grounds and Garden:
1. House
Relocated log burners to accommodate most efficient use of heat resources.
Raeburn insulation repairs.
Repairs and maintenance for damp in bedrooms and outside of the building.
Pointing on outside of the building.
Repair underground drain pipes at front and side of house.
Repairs and maintenance of radiators inside of the house.
Tower door repairs and plans for window replacement and repairs.
Temporary window insulation was placed on all windows to contribute to reduction in heating costs.
Due to government legislation, we are now required to upkeep annual certification for:
Water tank safety.
Electrical appliance testing (P.A.T.).
E.I.R.C. - Electrical Installation Report Certification.
Gas maintenance.
Fire Alarm system check and repairs.
Insurance check and upgrade.
These requirements were completed to meet the ‘satisfactory’ level.
We were required to make an application to the Planning Dept for a ‘change of usage’ from a ‘dwelling’ to a ‘residential’ facility. We have sourced an architect to complete this application, and are currently in the process of completing this.
2. Grounds
Planning for log shed extension.
Potting shed repairs to walls and doors.
Planning, maintenance and repair for Engawa outdoor shelter and Bothy.
Regular tree-surgeon work to maintain the safety of the grounds as well as logging for the wood stoves to help reduce the increased costs of pellets for biomass boiler usage.
Outdoor kitchen and shower unit maintenance and repairs.
Gutter cleaning and maintenance around the house with a cherry picker.
Planning for creating steps at the front of the house.
Clearing and scraping ground areas such as: steps, pyramid area, track on back drive, removing iron railings, clearing rubbish, septic tank, refilling compost loo area.
Replacing shed roofing caused by weather damage.
Window and door repairs to Yurt (Chowa House).
Digging holes for planting peace poles at each of the seven stations.
3. The Walled Garden
Pointing the garden wall.
Small scale vegetable growing for visitors.
Raspberry posts in the garden were replaced.
Due to staff capacity, the walled garden was maintained to a level of manageability, to keep a tidy appearance and ease with which to start new potential projects.
The apples were picked, boxed and distributed to various community groups, as well as processing for the freezer for future visitors.
The grounds of the garden have been temporarily covered and put to rest due to limited staff capacity.
4. Volunteers
Due to current staff capacity we have put our volunteer programme on hold until further notice.
5. Events
Ongoing daily zoom meditations Monday to Friday (9am and 4:30pm).
Creative international team meetings continued throughout the year to develop workshops and events.
Strategic planning, administration, and facilitation of the following events:
January
New Year online event
Wellbeing Day workshop
Awakin Circle evening workshop
February
Wellbeing day - Snowdrop Workshop
Wellbeing day - bespoke workshop for SOSE
Not From This Planet - workshop
Awakin Circle evening workshop
March
Wellbeing day - spring equinox
Awakin Circle evening workshop
April
Start of Divinity First monthly online programme, with weekly evening groups
May
Maintenance work weekend with visitors
Visit from the New York Rotary Club
Divinity First monthly programme, with weekly evening groups
Local High School visit and workshop
June
Divinity First monthly programme, with weekly evening groups
Midsummer retreat
July
Divinity First monthly programme, with weekly evening groups
Children’s Peacemakers camp (cancelled at last minute due to adverse weather)
Gathering of the international team for the strategic planning and development of Allanton Sanctuary for the next five years.
August
Wellbeing day - bespoke workshop for Dumfries and Galloway Carers Centre.
Flag Ceremony in honour of Hiroshima Day at the local Steiner Community
September
International Day of Peace – local community group visit for workshop and apple picking. The apples were then distributed to local food banks, lunch groups and community kitchens.
Wellbeing Day
October
Visit to Japan (Caroline Uchima) to reconnect, post-covid with international colleagues
Meeting and workshop with the team in Osaka
Meeting with the Executive Director (May Peace Prevail On Earth International Ltd)
Presentation at Fuji Sanctuary
Workshop with the staff at Fuji Sanctuary
Meeting and presentation at the Goi Peace Foundation
Meeting with the Vice President of May Peace Prevail On Earth International Ltd to discuss and review our ongoing 5 year plan
November
Wellbeing day
Start of monthly meetings and workshop with the staff of Fuji Sanctuary
Presentation at Thornhill Rotary Club
Winter retreat
December
Monthly meeting and workshop with the staff of Fuji Sanctuary
6. Workshop Development
An online team has been established and continues to meet weekly to plan and create a variety of workshops which will be made available to children, young people and adults in the community now and in the near future.
Meetings were held with potential funders and web developers.
7. Seven Stations Meditation Activities
A pathway has been created throughout the grounds focusing on seven spaces that are dedicated to meditation and self-reflection. There is continuing research and strategic development for this activity to be made suitable for children, young people and adults.
8. Wellbeing Days
The positive impact of running wellbeing days in 2024 for the local community, has prompted us to continue to offer regular wellbeing days in 2025 to a wide range of individuals and groups as well as bespoke workshops for specific needs.
9. Children and Young People
Research and discussions have continued to be a work in progress to look at how to best engage with schools and organisations who work with children and young people, as well as the sustainability of staff and funding requirements to support this project in 2025 and beyond
Connected bodies
The Goi Peace Foundation, Tokyo, Japan;
May Peace Prevail on Earth International, New York;
Cairn Chorus Community Choir;
Community Learning and Development, Dumfries;
Dances of Universal Peace;
Disabled Support Network;
Dumfries Aikido Group;
D&G Council,Dumfries;
Fairtrade;
Outdoor Woodland Learning (OWLS);
Friends of Cantu and Calisto Baschera (Cantu Italian High Schools);
Holywood Trust;
Dumfries Carers Centre;
Red Cross Voluntary Action;
D&G Council schools;
IDEAS Network;
Realize Your Potential/QUEST Young Carers (a CIC);
The Usual Place;
The Stove;
MOOLS;
Sleeping Giants Community Development;
Dumfries and Galloway Leader Programme;
Standing Tall Arts;
Scottish Guardianship Programme;
D & G Quakers;
WOSDEC;
Singing Bowls;
NHS;
Various yoga groups.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
As a venue: We have redesigned interior and outdoor spaces to facilitate use for meetings and workshops.
Education: the ‘Peace Prevails Schools Programme’ has been developed further and offered to more schools throughout the UK and internationally.
Flag ceremonies, yoga and meditation: Theses activities have been adapted for presentation, both online and offline.
We are planning to further develop our volunteer programme and create well-being focussed workshops in the near future.
The charity is a company limited by guarantee and is governed by it's memorandum and articles of association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The trustees' report was approved by the Board of Trustees.
I report on the financial statements of the charity for the year ended 31 December 2024, which are set out on pages 9 to 16.
It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and to state whether particular matters have come to my attention.
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking 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 view given by the financial statements.
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 Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and
to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
May Peace Prevail on Earth International Ltd is limited by Guarantee. The registered office is Allanton House, Auldgirth, Dumfries, DG2 0RY.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
There were no disclosable related party transactions during the year (2023 - none).
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The average monthly number of employees during the year was: