|**Report to the trustees**||The International BuddhistAssociation in the UK|
|---|---|---|
|**On accounts for the year**||31/03/2023
**Charity no**
1020543|
|**ended**||**(if any)**|
|**Set out on pages**|||
|||I reporttothe trustees on my examination ofthe accounts ofthe above|
|||charity ("the Trust") for the year ended 31/03/2023.|
|**Responsibilities and**||As the charity'strustees, you are responsible for the preparation ofthe|
|**basis of report**||accounts in accordance with the requirements ofthe CharitiesAct 2011|
|||("the Act").|
|||I report in respect of my examination ofthe Trust's accounts carried out|
|||under section 145 ofthe 2011 Act and in carrying out my examination, I|
|||have followed all the applicable Directions given bythe Charity Commission|
|||under section 145(5)(b) ofthe Act.|
|**Independent**||The charity's gross income exceeded £250,000 and I am qualified to|
|**examiner's statement**||undertake the examination by being a qualified member of Institute of|
|||FinancialAccountants.|
|||I have completed my examination.
I confirm that no material matters have|
|||come to my attention in connection with the examination which gives me|
|||cause to believethat in, any material respect:|
|||•
the accounting recordswere not kept in accordance with section 130|
|||ofthe CharitiesAct; or|
|||•
the accounts did not accord with the accounting records; or|
|||•
the accounts did not complywith the applicable requirements|
|||concerning the form and content ofaccounts set out in the Charities|
|||(Accounts and Reports) Regulations 2008 other than any requirement|
|||that the accounts give a 'true and fair' view which is not a matter|
|||considered as partof an independent examination.|
|||I have no concerns and have come across no other matters in connection|
|||with the examination to which attention should be drawn in this report in|
|||orderto enable a proper understanding ofthe accounts to be reached.|
|**son[**||**_IE@_ 1l**
**Date: [** _7377UN_3|
|**Name: **|**]**_/8_er
_bk@ u/_||
|**Relevant professional**|I|Institute of Financial Accountants|
|**qualification(s) or body**|||
|**(if any):**|||
||`L.._`
`_J`||
|**Address:**||A dervish & Co, 496-498 Bearwood Road, Bearwood, Smethwick, 866 4HB.|
|_02_0z||||||
|---|---|---|---|---|---|
|(l)||||||
|O
C||**Restricted**||||
|CU
c25
DO|**Unrestricted**
**funds**|**income**
**funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**|
||£|£|£|£|£|
||F01|F02|F03|F04|F05|
|S01|749,875|-|-|749,875|471,043|
|S02|-|-|-|-|-|
|S03|-|-|-|-|4,775|
|S04|-|-||-|-|
|S05|-|-|-|-|-|
|S06|-|-|-|-|4,732|
|S07|749,875|-|-|749,875|480,550|
|S08|13,455|-|-|13,455|5,500|
|S09|25,200|-|-|25,200|40,908|
|S1O|-|-|-|-|-|
|S11|197,912|-|-|197,912|94,476|
|S12|236,567|-|-|236,567|140,884|
|S13|513,308|-|-|513,308|339,666|
|S14|-|-|-|-|-|
|s15|513,308|-|-|513,308|339,666|
|s16|-|-|-|-|-|
|S17|-|-|-|-|-|
|S18|-|-|-|-|-|
|S19|-|-|-|-|-|
|s20|513,308|-|-|513,308|339,666|
|S21|1,248,635|-|-|1,248,635|908,969|
|S22|1,761,943|-|-|1,761,943|1,248,635|
|||0_9_0z||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||Q)||||||||||||
|||O
C||||**Restricted**||||||||
|||<1l
O5
(')||**. Unrestricted**
**funds**||**income**
**funds**||**Endowment**
**funds**||**Total this**
**year**||**Total last**
**year**||
|||||£||£||£||£||£||
||**Fixed assets**|||F01||F02||F03||F04||F05||
||**Tangible assets**
**(Note 14)**|B02||1,953,272||||||1,953,272||1,413,658||
||**_Total fixed assets_**|Bos||1,953,272||||||1,953,272||1,413,658||
||**Current assets**|||||||||||||
||**Debtors**
**(Note 19)**|B07||2,127||-||-||2,127||1,230||
|**•**|**Cash at bank and in hand (Note 24)**|B09||67,505||-||-||67,505||36,379||
||**_Total current assets_**|`B10`||69,633||-||-||69,633||37,609||
||**Creditors: amounts falling due within**|||||||||||||
||**one year**
**(Note 20)**|`B11`||3,000||||||3,000||3.970|I|
||**_Net current assetsl(liabilities)_**|`B12`||66,633||-|I|-|I|66,633||33,639|I|
||**_Total assets less current liabilities_**|`B13`||207.D5|7|-|I|-|I|707.co|7|1,447,297|1|
||**Creditors: amounts falling due after**|||||||||||||
||**one year**
**(Note 20)**
**Provisions for liabilities**|`B14`
`B15`||257,961||||||257.961|I|198.66
1|I|
||**_Total net assets orliabilities_**|`B16`||1za1_g43||-|I|-|I|1.761.g43]||24gs2a_]||
||**Funds of the Charity**|||||||||||||
||**Endowment funds (Note 27)**|B17|||||I|-||-||-||
||**Restricted income funds (Note 27)**|18||||-|I|||-||-||
||**Unrestricted funds**|19|I|1,761,943||||||1,761,943||1,248,636||
||**Revaluation reserve**|`B20`||||||||-||-||
||**_Total funds_**|B21|I|1,761,943||-|I|-||1,761,943||1,248,636||
||Signed by one or twotrustees on behalfofall|||||||||||Date of||
||the trustees|||||||Print|Name|||||
##
##
##
##
||;||||||||
|---|---|---|---|---|---|---|---|---|
|_This standard list ofaccounting policies has been applied by the charity except for those ticked "No" or "Nla". Where a_|||||||||
|_different or additional policy _|_has been adopted then this is detailed in the box below_||||||||
|**Recognition of income**|These are included inthe Statement of Financial Activities (S0FA) when:.||||||||
||•
the charity becomes entitledtothe resources;||||||||
||**it** is more likely than not that the trustees will receive the resources; and||||No||Nia||
||•
the monetaryvalue can be measuredwith sufficient reliability.|**11~L**|||✓||✓||
||There has been no offsetting of assets and liabilities, or incomeand expenses, unless required||Yes||No||Nia||
|**Offsetting**|or permitted bythe FRS 102 $0P or FRS 102.||**]**||✓||_./_||
||||Yes||No||Nia||
|**Grants and donations**|Grants and donations areonly included inthe SoFA when thegeneral income
recognition criteria are met (5.10to 5.12 FRS102 SORP)|**[]**|||✓||✓||
||Inthe case of performance related grants, income must only be recognised to the||||||||
|**Legacies**|extent that the charity has providedthe specified goods or services as entitlementto the
grant only occurs whenthe performance related conditions are met (5.16 FR 102
SORP).
Legacies are included inthe SOFAwhen receipt is probable, that is, when there has||Yes
✓
Yes||No
Nia
✓_[c_l
No
Nla||||
||been grantofprobate, theexecutors have established that there are sufficient assets in
theestate and any conditions attached tothe legacy areeither withinthe control ofthe
charity or have been met.|I|✓||✓[c]||||
|**Government grants**|The charity has received government grants in the reporting period||Yes||No||Nia||
||||✓|**LG]**|||✓||
||GiftAid receivable is included in incomewhenihere is a valid declaration fromthe||||||||
|**Tax reclaims on**|donor. Any GiftAid amount recovered on a donation is consideredto bepart ofthat gift||Yes||No||Nia||
|**donations and gifts**|and is treated as an addition tothe samefund as the initial donation unlessthedonor or
the terms ofthe appeal have specified otherwise.|**E]**|||✓I||✓|I|
|**Contractual income and**
**performance related**
**grants**|This is only included in the SoFAonce the charity has providedthe related goods or
services or mettheperformance related conditions.|I|Yes
✓|I|No
✓|I|Nia
**@]**||
|**Donated goods**|Donated goods are measured atfair value (the amountfor which theasset could be
exchanged) unless impractical to do so.|Yes
**[T]**|||No
✓|I|Nia
✓|I|
||The cost ofany stock ofgoods donatedfor distributionto beneficiaries is deemed to be||||||||
||thefair value ofthose gifts atthe timeoftheir receipt andthey are recognised on||Yes||No||Nia||
||receipt. In the reporting period in whichthe stocks are distributed, they are recognised
as an expense atthe carrying amount ofthe stocks at distribution.|**[]**|||✓||✓||
||Donated goods for resale are measured atfair valueon initial recognition, which is the||||||||
||expected proceeds from sale less theexpected costs ofsale, and recognised in||||||||
||'Incomefrom other trading activities'withthe corresponding stock recognised inthe·||Yes||No||Nia||
||balance sheet. On its salethe value ofstock is charged against 'Incomefrom other
trading activities' andthe proceeds from sale are also recognised as 'Incomefrom
other trading activities'.|I|✓|I|✓[]||||
||||Yes||No||Nia||
||Goods donatedfor on-going use by the charity are recognised as tangiblefixed assets||||||||
||and included intheSoFAas incoming resources when receivable.|**EC]**|||✓||✓||
||||Yes||No||Nia||
||Gifts in kind for use bythe charity are included intheSoFA as incomefrom donations
when receivable.|**[a]**|||✓||✓||
|**Donated services and**|Donated services andfacilities are included inthe SOFAwhen received at the value of||Yes||No||Nia||
|**facilities**|thegift to the charity providedthevalueofthegift can be measured reliably.|**EC]**|||✓||✓||
||Donated services andfacilities thatare consumed immediately are recognised as||Yes||No||Nia||
||incomewith an equivalentamount recognised as an expense under theappropriate
heading in the SOFA|**E]**|||✓||✓||
||||Yes||No||Nia||
|**Support costs**|The charity has incurred expenditure on support costs.|**[7]**|||✓||✓||
##
|_(i) the nature ofthe change in accounting policy;_|_Not applicable_|
|---|---|
|_(ii) the_ reasons_why applying the new accounting policy_||
|_provides more reliable and_more_relevant information;_|_Not applicable_|
|_and_||
|_(iii) the amount_of_the adjustment for each line affected_||
|_in the currentperiod, each prior period presented and_||
|_the aggregate amount_of_the adjustment relating_ to||
|_periods before those presented, 3.44 FRS 102 SORP._|_Not applicable_|
##
|_(i) the nature ofany changes;_|_Notapplicable_|
|---|---|
|_(ii) the effect ofthe change on income and expense or_||
|assets _and liabilities for the currentperiod; and_|_Not applicable_|
|_(iii) where practicable, the effect_of_the change in one_ or||
|_more future periods._||
||_Not applicable_|
|_(i) the nature_ of_the prior period error;_|_Not applicable_|
|---|---|
|_(ii) for each prior period presented in the accounts, the_||
|_amount_of_the correction for each account line item_||
|_affected; and_||
||_Not applicable_|
|_(iii) the amount ofthe correction atthe beginning_ of_the_||
|_earliestprior period presented in the accounts._||
||_Not applicable_|
|,||
|**2.4 ASSETS**|||||||
|---|---|---|---|---|---|---|
|**Tangible fixedassets for**
**use by charity**|They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
These are capitalised if they can be used for more than one year. and cost at least|[7]**en**||✓
No|Nia||
|**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have||||||
||physical substance but are identifiable and are controlled by the charity through custody||Yes|No|Nia||
||or legal rights. The amortisation rates and methods used are disclosed in note 9.5|||✓[Ga||I|
|**Heritage assets**|They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,||[·|No
✓|_cb_||
|%|scientific, technological, geophysical orenvironmental qualities that are held and
maintained principally fortheircontribution to knowledgeand culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.||Yes
✓|No
Nia
✓**[y**|||
|||||No|Nia||
|**Investments**|They are valued at cost.
Fixed asset investments in quoted shares, traded bonds and similar investments are|||✓**t7**||I|
||valued at initially at cost and subsequently at fair value (their market value) at the year||Yes|No|Nia||
||end. The same treatment is applied to unlisted investments unless fairvalue cannot be
measured reliably in which case it is measured at cost less impairment.|||✓**ET**|||
||Investments held for resale or pending their sale and cash and cash equivalents with a|||No|Nia||
||maturity date of less than 1 year are treated as current asset investments|||✓[||I|
|**Stocks and work in**|Stocks held forsale as part of non-charitable trade are measured at the lower_or_ cost or|net|Yes|No|Nia||
|**progress**|realisable value.|||✓**(=]**|||
||Goods or services provided as part of a charitable activity are measured at net realisable value|||No|Nia||
||based on the service potential provided by items of stock.|||✓**(**||I|
||Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.|||No
Nia
✓**tr]**|||
|**Debtors**|Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount afterany trade discounts or amount advanced by the charity. Subsequently,||No
'?
**101**||Nia||
||they are measured at the cash orother consideration expected to be received.||✓|✓|✓||
||||lo||||
||The charity has has investments which it holds for resale or pending theirsale and cash and||||||
|**Current asset**|cash equivalents with a maturity date less than one year. These include cash on deposit|and|Yes|No|Nia||
|**investments**|cash equivalents with a maturity date of less than one year held for investment purposes
than to meet short term cash commitments as they fall due.|rather||✓[G||I|
||They are valued at fairvalue except where they qualify as basic financial instruments.||Yes|No
Nia
✓**r7**||I|
|**POLICIES ADOPTED**|||||||
|**ADDITIONAL TO OR**|||||||
|**DIFFERENT FROM**|||||||
|**THOSE ABOVE**|Notapplicable||||||
|Volunteer help
Incomefrom interest,
royalties and dividends|The valueofany voluntary help received is not included in the accounts but is
described in thetrustees' annual report.
This is included inthe accounts when receipt is probable and the amount receivable
can be measured reliably.|Yes
El
es
I
✓||No
✓
No
✓||N/a
✓
N/a
_o_||
|---|---|---|---|---|---|---|---|
|Incomefrom membership
**subscriptions**|Membership subscriptions received in the nature ofa gift are recognised in Donations
and Legacies.|Yes
I
✓||No
N/a
✓o||||
||Membership subscriptions which gives a member the right tobuy services or other|7es||No||N/a||
||benefits are recognised as incomeearned fromthe provision ofgoods and services as
income from charitable activities.|I
✓||✓||GO||
|Settlementof insurance|Insurance claims are orily included in the SoFAwhen thegeneral income recognition|Yes||No||N/a||
|claims|criteria are met (5.10to5.12 FRS102 SORP) and are included as an item ofother
income intheSoFA|I
✓||✓|I|O|I|
|Investmentgains and|This includes any realised or unrealised gains or losses on the sale of investments and|Yes||No||N/a||
|losses|any gain or loss resulting from revaluing investments to market value at theend ofthe
year.|I
✓||✓|I|Q|I|
|**2.3 EXPENDITURE **|**AND LIABILITIES**|||||||
|Liability **recognition**|Liabilities are recognised where ii is more likely than notthat there is a legal or|Yes||No||N/a||
||constructive obligation committing the charity to pay out resources and theamount of
the obligation can be measured with reasonable certainty.|@|I|✓||✓||
|**Governance and support**
**costs**|Support costs havebeen allocated between governance costs and other support.
Governance costs compriseall costs involving public accountability ofthe charity and
its compliance with regulation and good practice.|es
[]||**f:Jo**
✓||RI7a
✓||
||Support costs include central functions and have been allocatedto activity cost|Yes||No||N/a||
||categories on a basis consistentwiththe use of resources, eg allocating property costs
by floor areas, or per capita, staffcosts bythetime spentand other costs bytheir
usage.|E]||✓|I|✓|I|
|**Grants with performance**|Where the charity gives agrantwith conditions for its payment being a specific level of|Yes||No||Nia||
|**conditions**|service or output to be provided, such grants are only recognised intheSoFA oncethe
recipientofthe grant has provided the specified serviceor output.|I
✓|I|✓|I|_O_|I|
|**Grants payable without**|Wherethere are no conditions attachingtothegrant thatenables thedonor charity to|Yes||No||N/a||
|**performance conditions**|realistically avoid the commitment, a liability for thefull funding obligation must be
recognised.|I
✓||✓|I|7]||
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|Yes
(|I|No
✓||Nia
✓||
|**Deferred income**|No material item ofdeferred income has been included intheaccounts.|Yes||No||N/a||
|||**[]**||✓||✓||
|**Creditors**|The charity has creditors which are measured at settlementamounts lessanytrade
discounts|Yes
[]||No
✓||N/a
✓||
|**Provisions for liabilities**
Basic financial
instruments|A liability is measured on recognition at its historical costand then subsequently
measured at the best estimate ofthe amount required to settle the obligation atthe
reporting date
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17|Yes
EZ I
**_**||No
✓
No||N/a
✓
N/a||
||to 11.19, FRS102 SORP.|||✓||✓||
|Note 3|Analysis of income|Analysis of income||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||Restricted||||||
||||||Unrestricted|income|Endowment|||||
||||||funds|funds|funds|Total funds|Prior|year||
||A**natysIs**|||||||£|£|||
|**Donations**|Donations and qifts||||601,450|-|-|601,450|365,031|||
|**and legacies:**|Gift Aid||||148,425|-|-|148,425|106,011|||
||Leqacies||||-|-|-|-||-||
||General grants provided|by government/other||||||||||
||charities|.|||-|-|-|-||-||
||Membership subscriptions and sponsorships|||||||||||
||which are in substance donations|||||||||||
||||||-|-|-|-||||
||Donated goods, facilities|and services|||-|-|-|-||-||
||Other||||-|-|-|-||||
||||**Total**||749,875|-|-|749,875|471,043|||
|**Charitable**||||||||||||
|**activities:**||||||||||||
||Other|||||||||||
||||**Total**|||||||||
|**Other trading**|Rental income|||||||||||
|**activities:**|||||-|-|-|-|4,775|||
||||||-|-|-|-||-||
||||||-|-|-|-||-||
||Other||||-|-|-|-||-||
||||**Total**||-|-|-|-|4,775|||
|**Income from**|Interest income||||-|-|-|-||-|--|
|**investments:**|Dividend income||||-|-|-|-||-||
||Rental and leasing income||||-|-|-|-||-||
||Other||||-|-|-|-||-||
||||**Total**||-|-|-|-||-||
|**Other:**|Conversion of endowmentfunds into income|||||||||||
||||||-|-|-|-||-||
||Gain on disposal of a tangible fixed asset|||||||||||
||held for charity's own use||||-|-|-|-||-||
||Gain on disposal of a programme related|||||||||||
||investment||||-|-|-|-||-||
||_Royalties from the exploitation of intellectual|||||||||||
||property rights||||-|-|-|-||-||
||Other - CJRS|||||-|-|-|4,732|||
||||**Total**||-|-|-|-|4,732|||
|TOT**AL INCOME**||||I|749,875 I|-]|-[n@9@n5[@@@55@]|||||
|Other information:||||||||||||
|All income inthe prior year was unrestricted exceptfor:||||||||||||
|(please provide|description andamounts)|||I|Not applicable|||||||
|Where any endowmentfund is converted into income in|||the|||||||||
|reporting period, pleasegivethe reasonforthe conversion.||||I|Notapplicable|||||||
|Sundries
Monk Expenses
Repairs and Renewals
Printing and stationary
Independent Examiner Fees
Legal and Expert Fees
Insurance
Light and heat
Telephone and fax
Rates and water
Rent
Depreciation
**Total other expenditure**|17,755
34,115
15,700
-
3,000
-
5,900
8,358
2,227
4,599
14,850
4,979
197,912||-
-
-
-
-
-
-
-
-
-
-
-
-||,_
-
-
-
-
-
-
-
-
-
..
-
-|I
i|17,755
34,115
15,700
-
3,000
-
5,900
8,358
2,227
4,599
14,850
4,979
197.912|945
_8,270_
5,196
1,619
2,772
-
3,832
4,468
1.411
1,876
13,950
4204
94,476||-
-
-
-||-
-
-
-|945
8,270
5.196
1.619
2,772
-
3,832
4.468
1.411
1,876
13,950
4,204
94.476|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**TOTAL EXPENDITURE**|236,567|-||-|||236,567|140,884|..||-||140.884|
##
|||**This **|**year**|||**Last **|**year**||
|---|---|---|---|---|---|---|---|---|
|||||||**Restricted**|||
||Unrestricted|Restricted|Endowment||Unrestricted|income|Endowment||
|**Analysis**|funds|income funds|funds|Total funds|funds|funds|funds|Total funds|
|**Expenditure on raising funds·**||||£||||£|
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|||||||||
||-|-|-|-|-|-|-|-|
|Incurred seeking grants|||||||||
||-|-|-|-||||-|
|Operating membership schemes and|||||||||
|social lotteries
9|-|-|-|-||||-|
|Staging fundraising events|||||||||
||13,455|-|-|13,455|5,500|||5,500|
|Fudraising agents|||||||||
||-|-|-|-||||-|
|Operating charity shops|||||||||
||-|-|-|-||||-|
|Operating a trading company|||||||||
|undertaking non-charitable trading|||||||||
|activity|-|-|-|-||||-|
|Advertising, marketing, directmail and|||||||||
|publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating|||||||||
|newsource of future income|-|-|-|-|-|-|-|-|
|Database developmentcosts|-|-|-|-|-|-|-|-|
|Othertrading activities|||||||||
||-|-|-|-||||-|
|Investmentmanagementcosts:|-|-|-|-||||-|
|Portfolio managementcosts|-|-|-|-|-|-|-|-|
|Cost ofobtaining investmentadvice|||||||||
||-|-|-|-|-|-|-|-|
|Investmentadministration costs|||||||||
||-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|||||||||
||-|-|-|-|-|-|-|-|
|Rentcollection, property repairs and|||||||||
|maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|13,455|-|-|13,455|5,500|-|-|5,500|
|**Expenditure on charitable activities:**|||||||||
|Sri Lanka - Covid Support|-|-|-|-|340|-|-|340|
|Elderly Groceries Support|-|-|-|-|31,568|-|-|31,568|
|General Grants
International Budhist Relief||-|-|-|9,000|-|-|9,000|
|Uraanisation|20,200|-|..|20,200|-|-|-|-|
|BuddhistVihara Scotland·
f-.|·5,000|-|-|5,000|-|-||-|
|·,
~
**Total expenditure on charitable**|-|-|-|-|-|-|-|-|
|**activities**|25,200|-|-|25,200|40,908|-|-|40,908|
|I**Separate mate,ial item of expense**|||||||||
|**Total**|||||||||
|**Other**|||||||||
|Salaries and NI
Motor and Travel Costs
Visas and Immigration
Bank Charges and Interest|37,340
22,627
10,938
15,525|-
-
-
-|-
-
-
-|37,340
22,627
10,938
15,525|11,445
20,448
9,245
4,794|-|-|11,445
20,448
9,245
4,794|
##
##
|13.4 Grants madeto institutions||||
|---|---|---|---|
||||_Please provide_|
||||_details ofcharity's_|
|_My charity has made grants to particular institutions that are material in the_
_context ofits grantmaking. Details ofthe institution supported, purpose of_||_Yes_|_URL._|
|_the grant and total paid to each institution is available on the charity's web·_||||
|_site._||||
|||_No_|_Provide details_|
||||_below_|
||·-|||
|Names ofinstitution|Purpose||Total amountof|
||||grants paid £|
||||-|
||..||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|_Total grants to institutions in reporting period_|||-|
|_Other unanalysed grants_|||-|
|_TOTAL GRANTS PAID_|||-|
|||**Freehold land**|**Freehold land**|&|**Other land** &|**Other land** &|**Plant,**|**Fixtures, **|**fittings**|**Total**|**Total**||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**buildings**|||**buildings**||**machinery**|**and equipment**|||||
||||||||**and motor**||||||
||||||||**vehicles**||||||
|||£|||£||£|£||£|||
|At the beginning ofth.e year||1,396,775||||-|28,913||7,647|1,433,336|||
|Additions|||544,151|||-|||443||544,593||
|Revaluations||||-||-|-||-|||-|
|Disposals||||-||-|-||-|||-|
|Transfers||||-||-|-||-|||-|
|At end ofthe year||1,940,926||||-|28,913||8,090|1,977,929|||
|**14.2 Depreciation and impairments**|||||||||||||
||****Basis**|SL or RB|(Straight||SL or|RB|SL or RB|SL or|RB|SL or|RB||
|||Line or Reducing|||||||||||
|||Balance)|||||||||||
||Rate**||||||20% SL|25%|RB||||
|At beginning ofthe year||||-||-|12,435||7,243||19,677||
|Disposals||||-||-|-||-|||-|
|Depreciation||||-||-|4,768||212|||4,979|
|Impairment||||-||-|-||-|||-|
|Transfers"||||-||-|-||-|||-|
|At end ofthe year||||-||-|17,202||7,455||24,657||
|**14.3 Net book value**|||||||||||||
|Net book value at the beginning ofthe|year|1,396,775||||-|16,478||404|1,413,658|||
|Net book value atthe end ofthe year||1,940,926||||-|11,711||635|1,953,272|||
|**This year**|**Last year**|
|---|---|
|£|£|
|-|-|
|-|-|
|2,127.1|1,230.0|
|2,127.1|1,230.0|
||||Amounts falling due|Amounts falling due|within|Amountsfalling due after|Amountsfalling due after|Amountsfalling due after|Amountsfalling due after|
|---|---|---|---|---|---|---|---|---|---|
|||||one year||morethan one year||||
||||This|year
Last|year|Thisyear||Lastyear||
||||£|£||£||£||
|Accrualsfor grants payable||||-|-||-||-|
|Bank loans and overdrafts||||-|-|257,961||184,143||
|Tkade creditors||||-|-||-||-|
|Payments received on accountfor contracts or||||||||||
|performance-related grants||||-|-||-||-|
|Accruals and deferred income||||3,000|3,970||-||-|
|Taxation and social security||||-|-||-||-|
|Other creditors||||-|-||-|14,518||
||Tota|I||3,000|3,970|257,961||198,661||
||This year|Lastyear|
|---|---|---|
|22.1
Please provide information about thesignificance of|||
|financial instruments (eg. debtors, creditors, investments|||
|etc)tothe charity'sfinancial position or performance,for|||
|example,the termsand conditions ofloans orthe use of,|||
|hedgingto managefinancial risk.|||
||_The temple_ was_provided as_||
||_security_on_a loan_of_£265,000 taken_||
|22.2 Ifthe charityhas provided financial assets as a form|out_by Dr Kasaapa on May 19, 2022_||
|ofsecurity,the carrying amountofthe financial assets|_with Barclays bank, the purpose of_||
|pledged as security and theterms and conitions relatedto|_the ioan_was _designated_as||
|its pledge should be given here.|_"renovations to the Temple,"_||
||_according to the terms_ of_the_||
||_contract._||
|Note|24
Cash atbank and in hand|||
|---|---|---|---|
|||**This year**|**Last year**|
|||£|£|
|**Short **|**term cash investments (less than 3 months maturity date)**|-|-|
|**Short **|**term deposits**|-|-|
|**Cash **|**at bank and on hand**|67,505|36,379|
|**Other**||-|-|
|**Total**||67,505|36,379|
||||Amounts paid or benefit|Amounts paid or benefit|value||
|---|---|---|---|---|---|---|
|Name oftrustee
.|Legal authority (eg
order, governing
document)|Remuneration|Pension
contribution|Redundancy
(including
loss of
office)/ex|Other|TOTAL|
|||||gratia|||
|||£|£||£|£|
|Ven Dr Kassapa|Order ofcharity|10.460|-|-|-|10,460|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|_Please give details ofwhy remuner&tion or other_||Governance compliance and charitable activities.|||||
|_employment benefits were paid._|||||||
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