## **Trustees’ Annual Report for the period**
**From 01/07/2020 Period start date To 30/06/2021 Period end date**
**Charity name:The Tritatna Buddhist Community (Colchester) Charity registration number:1046724**
## **Objectives and Activities**
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SORP reference
Summary of the purposes Para 1.17 Advancement of the buddhist
of the charity as set out religion by encouraging members
in its governing and others to live in accordance
document with the teaching of the Buddha
and by supporting the teaching
work of Order Members of the
Triratna Buddhist Order and other
duly ordained buddhists
Summary of the main Para 1.17 and Teaching meditation and buddhism
1.19
activities in relation to at public classes 4 times a week
those purposes for the and running/supporting outreach
public benefit, in groups.
particular, the activities, Training members and others
projects or services towards ordination in the Triratna
identified in the Buddhist Order.
accounts. Providing facilities for Buddhist
worship.
Organising weekend retreats for
women (twice a year), for men
(once a year) and for joint groups
(twice a year)
Providing facilities for yoga
classes, counselling and other
therapeutic activities.
Statement confirming Para 1.18 The trustees have paid due regard
whether the trustees to the Charity Commission
have had regard to the guidance on public benefit.
guidance issued by the
Charity Commission on
public benefit
**----- End of picture text -----**
## **Additional information (optional)**
You may choose to include further statements where relevant about:
SORP reference Para 1.38 Policy on grant making
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Para 1.38
Policy on social
investment including
program related
investment
The centre is run by volunteers
Para 1.38 and all teaching activity is carried
Contribution made by out on a volunteer basis.
volunteers
Other
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## **Achievements and Performance**
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SORP reference
Due to Covid restrictions
throughout this period all of our
activities were held online.
Summary of the main We continued to run all of our
Para 1.20
achievements of the public classes reaching meditation
charity, identifying the and Buddhism as well as setting
difference the charity’s up two daily meditation classes
work has made to the and a weekly study group.
circumstances of its
beneficiaries and any Our study groups for men and
wider benefits to society women continued online.
as a whole.
During this year one man and two
women were ordained into the
Triratna Buddhist Order.
**----- End of picture text -----**
## **Additional information (optional)**
You may choose to include further statements where relevant about:
Achievements against Para 1.41 objectives set Performance of fundraising activities Para 1.41
against objectives set Investment performance Para 1.41 against objectives Other
## **Financial Review**
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Review of the charity’s Para 1.21 The charity is in a sound financial
financial position at the position with annual income
end of the period continuing to exceed expenditure.
Statement explaining the Para 1.22 The policy on reserves is to hold
policy for holding sufficient funds to meet any likely
reserves stating why they expenses falling due in the event
are held of the charity having to wind up its
affairs.
Amount of reserves held Para 1.22 2500
Reasons for holding zero Para 1.22
reserves
Details of fund materially Para 1.24 None
in deficit
Explanation of any Para 1.23 There are no uncertainties about
uncertainties about the the ability of the charity to
charity continuing as a continue operating.
going concern
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## **Additional information (optional)**
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You may choose to include further statements where relevant about:
Voluntary donation
The charity’s principal
sources of funds Para 1.47
(including any
fundraising)
Investment policy and
objectives including any Para 1.46
social investment policy
adopted
A description of the Para 1.46
principal risks facing the
charity
Other
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## **Structure, Governance and Management**
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Description of charity’s
trusts:
Type of governing Para 1.25 Constitution
document
(trust deed, royal charter)
How is the charity Para 1.25 Unincorporated Association
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 Trustees are elected by members
methods including details of the charity
of any constitutional
provisions e.g. election to
post or name of any
person or body entitled
to appoint one or more
trustees
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## **Additional information (optional)**
You may choose to include further statements where relevant about:
**----- Start of picture text -----**
Policies and procedures
adopted for the induction Para 1.51
and training of trustees
The charity’s
organisational structure Para 1.51
and any wider network
with which the charity
works
Relationship with any Para 1.51
related parties
Other
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## **Reference and Administrative details**
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Charity name Triratna Buddhist Community (Colchester)
Other name the charity
uses
Registered charity 1046724
number
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Charity’s principal 2 Portland Road
address Colchester
Essex CO2 7EH
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## **Names of the charity trustees who manage the charity**
**Dates acted if not for Trustee name Office (if any) whole year** 1 Raymond Force Chair Darren Barrenger Secretary 2 3 Tom Sangster Treasurer 4 Marje Edwards 5 Michael Mills 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
Corporate trustees – names of the directors at the date the report was approved **Director name**
Name of trustees holding title to property belonging to the charity
**Trustee name Dates acted if not for whole year**
## **Funds held as custodian trustees on behalf of others**
Description of the assets n/a held in this capacity Name and objects of the n/a charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements n/a for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
**Type of adviser**
## **Name**
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name** Raymond Lawrence Force **Position (eg Secretary, Chair, etc)** Chair **Date** 8/10/2021
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Triratna Buddhist Community (Colchester) Charity No 1046724
Company No
Annual accounts for the period
Period start date To
1.7.20 Period end date 30.6.21
**----- End of picture text -----**
**Section A Statement of financial activities (including summary income and expenditure account)**
|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 36,343 - - 36,343 41,060
Charitable activities
S02 5,365 - - 5,365 18,476
Other trading activities
S03 1,292 - - 1,292 2,803
Investments
S04
- - - - 12
Separate material item of income
S05
- - - - -
Other
S06
- - - - -
**_Total_**
S07 43,000 - - 43,000 62,351
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- - - - 685
Charitable activities
S09 29,369 - - 29,369 40,849
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12 29,369 - - 29,369 41,534
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 36,343 - - 36,343 41,060
Charitable activities
S02 5,365 - - 5,365 18,476
Other trading activities
S03 1,292 - - 1,292 2,803
Investments
S04
- - - - 12
Separate material item of income
S05
- - - - -
Other
S06
- - - - -
**_Total_**
S07 43,000 - - 43,000 62,351
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- - - - 685
Charitable activities
S09 29,369 - - 29,369 40,849
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12 29,369 - - 29,369 41,534
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 36,343 - - 36,343 41,060
Charitable activities
S02 5,365 - - 5,365 18,476
Other trading activities
S03 1,292 - - 1,292 2,803
Investments
S04
- - - - 12
Separate material item of income
S05
- - - - -
Other
S06
- - - - -
**_Total_**
S07 43,000 - - 43,000 62,351
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- - - - 685
Charitable activities
S09 29,369 - - 29,369 40,849
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12 29,369 - - 29,369 41,534
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 36,343 - - 36,343 41,060
Charitable activities
S02 5,365 - - 5,365 18,476
Other trading activities
S03 1,292 - - 1,292 2,803
Investments
S04
- - - - 12
Separate material item of income
S05
- - - - -
Other
S06
- - - - -
**_Total_**
S07 43,000 - - 43,000 62,351
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- - - - 685
Charitable activities
S09 29,369 - - 29,369 40,849
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12 29,369 - - 29,369 41,534
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 36,343 - - 36,343 41,060
Charitable activities
S02 5,365 - - 5,365 18,476
Other trading activities
S03 1,292 - - 1,292 2,803
Investments
S04
- - - - 12
Separate material item of income
S05
- - - - -
Other
S06
- - - - -
**_Total_**
S07 43,000 - - 43,000 62,351
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- - - - 685
Charitable activities
S09 29,369 - - 29,369 40,849
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12 29,369 - - 29,369 41,534
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|**Recommended categories by activity**
Guidance Note
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Income (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 36,343 - - 36,343 41,060
Charitable activities
S02 5,365 - - 5,365 18,476
Other trading activities
S03 1,292 - - 1,292 2,803
Investments
S04
- - - - 12
Separate material item of income
S05
- - - - -
Other
S06
- - - - -
**_Total_**
S07 43,000 - - 43,000 62,351
**Expenditure (Notes 6)**
**Expenditure on:**
Raising funds
S08
- - - - 685
Charitable activities
S09 29,369 - - 29,369 40,849
Separate material expense item
S10
Other
S11
- - - - -
**_Total_**
S12 29,369 - - 29,369 41,534
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|
|---|---|---|---|---|---|
||-|-|-|-|685|
||29,369|-|-|29,369|40,849|
|||||||
||-|-|-|-|-|
||29,369|-|-|29,369|41,534|
|S13 13,631 - - 13,631 20,817
Tax payable
S14
- - - - -
S15 13,631 - - 13,631 20,817
Net gains/(losses) on investments
S16
- - - - -
**Net income/(expenditure)**
S17 13,631 - - 13,631 20,817
**Extraordinary items**
S18
- - - -
**Transfers between funds**
S19
- - - - -
S20
- - - - -
Other gains/(losses)
S21
- - - - -
**_Net movement in funds_**
S22 13,631 - - 13,631 20,817
Total funds brought forward
S23 224,629 7,446 - 232,075 211,258
**_Total funds carried forward_**
S24 238,260 7,446 - 245,706 232,075
**Net income/(expenditure) before tax**
**for the reporting period**
**Net income/(expenditure) after tax**
**before investment gains/(losses)**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fxed assets for the
charity’s own use
**_Reconciliation of_**
**_funds:_**|13,631|-|-|13,631|20,817|
|---|---|---|---|---|---|
||-|-|-|-|-|
||13,631|-|-|13,631|20,817|
||-|-|-|-|-|
||13,631|-|-|13,631|20,817|
||-|-|-|-||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||13,631|-|-|13,631|20,817|
|||||||
||224,629|7,446|-|232,075|211,258|
||238,260|7,446|-|245,706|232,075|
||Triratna Buddhist Community
(Colchester)|Charity No||
|---|---|---|---|
|||Company No||
|**Section B Balance sheet**
||||
|Guidance Note
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
**Intangible assets (Note 15)**
B01
- - -
**Tangible assets (Note 14)**
B02
257,297 - -
**Heritage assets (Note 16)**
B03
- - -
**Investments (Note 17)**
B04
- - -
**_Total fxed assets_**
B05
257,297 - -
**Current assets**
**Stocks (Note 18)**
B06
- - -
**Debtors (Note 19)**
B07
7,177 - -
**Investments (Note 17.4)**
B08
- - -
**Cash at bank and in hand (Note 24)**
B09
14,602 - -
**_Total current assets_**
B10
21,779 - -
B11
6,500 - -
**_Net current assets/(liabilities)_**
B12
15,279 - -
**_Total assets less current liabilities_**
B13
272,576 -**-**
B14
26,870 - -
**Provisions for liabilities**
B15
- - -
**_Total net assets or liabilities_**
B16
245,706 - -
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
B18
-
**Unrestricted funds**
B19
245,706
-
**Revaluation reserve**
B20
**Fair value reserve**
B21
**_Total funds_**
B22
245,706 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Creditors: amounts falling due**
**within one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**||||
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## _**The company was entitled to exemption from audit under s477 of the Companies small companies.**_
## _**The members have not required the company to obtain an audit in accordance w Companies Act 2006.**_
## _**The directors acknowledge their responsibilities for complying with the requirem Act with respect to accounting records and the preparation of accounts.**_
## _**These accounts have been prepared in accordance with the provisions applicable subject to the small companies regime and in accordance with FRS102 SORP.**_
Signed by one or two trustees/directors on behalf of all the trustees/directors
Print Name Thomas Sangster
Raymond Force
Signature of director authenticating accounts being sent to Companies House
Signature
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1046724
**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
- -
257,297 257,297
- -
- -
257,297 257,297
- -
7,177 6,924
- -
14,602 16,453
21,779 23,377
6,500 3,599
15,279 19,778
272,576 277,075
26,870 45,000
- -
245,706 232,075
- -
- 6,634
245,706 225,441
-
245,706 232,075
**----- End of picture text -----**
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## _**s Act 2006 relating to**_
## _**with section 476 of the**_
## _**ments of the Companies**_
## _**e to small companies**_
**----- Start of picture text -----**
Date of
approval
dd/mm/yyyy
Date
dd/mm/yyyy
Print name
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities
- and with* ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- the Financial Reporting Standard applicable in the United Kingdom and Republic of
- • and with* ü Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
✓
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
**----- Start of picture text -----**
n/a
**----- End of picture text -----**
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Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
_**n/a n/a**_
## **1.3 Change of accounting policy**
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
Yes* ✓ * -Tick as appropriate No* ü
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy; n/a (ii) the reasons why applying the new accounting policy provides more reliable and more relevant n/a information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, n/a 3.44 FRS102 SORP.**_
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## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
Yes* ✓ * -Tick as appropriate No* ü
## _**Please disclose:**_
**----- Start of picture text -----**
(i) the nature of any changes; n/a
(ii) the effect of the change on income and expense or
n/a
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one
or more future periods.
n/a
**----- End of picture text -----**
## **1.5 Material prior year errors**
**----- Start of picture text -----**
No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes* ✓
* -Tick as appropriate
No* ü
Please disclose:
(i) the nature of the prior period error; n/a
**----- End of picture text -----**
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_**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and n/a (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts. n/a**_
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CC17a IExcell
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0412912022
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconciliation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £**
**Fund balances as previously stated** _**Adjustments:**_
**Fund balance as restated**
_**Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of period £**
**Net income/(expenditure) as previously stated** _**Adjustments:**_
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## **Previous period net income/(expenditure) as restated**
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## **Section C Notes to the accounts (**
|**Note 2**|**Accounting policies**||
|---|---|---|
|**2.2 INCOME**|||
|**Recognition of income**|These are included in the Statement of Financial Activities (SoFA) when:||
||· the charity becomes entitled to the resources;||
||· it is more likely than not that the trustees will receive the resources;|Yes*|
||· the monetary value can be measured with sufcient reliability.|✓|
|**Ofsetting**|There has been no ofsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.|Yes*
✓|
|**Grants and donations**|Grants and donations are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP).|Yes*
✓|
||In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specifed goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|Yes*
ü|
||Legacies are included in the SOFA when receipt is probable, that is, when there has been||
|**Legacies**|grant of probate, the executors have established that there are sufcient assets in the
estate and any conditions attached to the legacy are either within the control of the|Yes*|
||charity or have been met.|✓|
|||Yes*|
|**Government grants**|The charity has received government grants in the reporting period|ü|
||Gift Aid receivable is included in income when there is a valid declaration from the donor.||
|**Tax reclaims on**|Any Gift Aid amount recovered on a donation is considered to be part of that gift and is|Yes*|
|**donations and gifts**|treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specifed otherwise.|✓|
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**Contractual income and** This is only included in the SoFA once the charity has provided the related goods or **performance related** services or met the performance related conditions. **grants** Donated goods are measured at fair value (the amount for which the asset could be **Donated goods** exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
**Donated services and** Donated services and facilities are included in the SOFA when received at the value of **facilities** the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The charity has incurred expenditure on support costs
## **Support costs**
Yes* ü
Yes*
ü
Yes*
ü
Yes*
ü Yes* ü Yes* ü Yes* ü Yes* ü Yes*
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The charity has incurred expenditure on support costs.
||||
|---|---|---|
|**Support costs**|The charity has incurred expenditure on support costs.||
|||ü|
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes*
✓|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can|Yes*|
|**royalties and dividends**|be measured reliably.|✓|
|**Income from membership**|
Membership subscriptions received in the nature of a gift are recognised in Donations and|Yes*|
|**subscriptions**|Legacies.|ü|
||Membership subscriptions which gives a member the right to buy services or other|Yes*|
||benefts are recognised as income earned from the provision of goods and services as
income from charitable activities.|ü|
|**Settlement of insurance**
**claims**|Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income
in the SoFA.|Yes*
ü|
|**Investment gains and**
**losses**|This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.|Yes*
ü|
|**2.3 EXPENDITURE**|**AND LIABILITIES**||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.|Yes*
✓|
|**Governance and support**
**costs**|
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its|Yes*|
||compliance with regulation and good practice.|✓|
||Support costs include central functions and have been allocated to activity cost||
||categories on a basis consistent with the use of resources, eg allocating property costs by
foor areas, or per capita, staf costs by the time spent and other costs by their usage.|Yes*|
|||ü|
CC17 FRS 102 SORP
16
04/29/2022
|**Grants with performance**|
Where the charity gives a grant with conditions for its payment being a specifc level of||
|---|---|---|
|**conditions**|service or output to be provided, such grants are only recognised in the SoFA once the|Yes*|
||recipient of the grant has provided the specifed service or output.|ü|
|**Grants payable without**|Where there are no conditions attaching to the grant that enables the donor charity to||
|**performance conditions**|realistically avoid the commitment, a liability for the full funding obligation must be|Yes*|
||recognised.|ü|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|Yes*
ü|
|**Deferred income**|No material item of deferred income has been included in the accounts.|Yes*|
|||✓|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|Yes*
✓|
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date|Yes*
ü|
|**Basic fnancial**
**instruments**|The charity accounts for basic fnancial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.|Yes*
ü|
|**2.4 ASSETS**|||
|**Tangible fxed assets for**|These are capitalised if they can be used for more than one year, and cost at least||
|**use by charity**|||
|||Yes*|
||They are valued at cost.|✓|
||The depreciation rates and methods used are disclosed in note 14.||
|**Intangible fxed assets**|The charity has intangible fxed assets, that is, non-monetary assets that do not have
physical substance but are identifable and are controlled by the charity through custody|Yes*|
||or legal rights. The amortisation rates and methods used are disclosed in note 15.|ü|
||They are valued at cost.|Yes*
ü|
CC17 FRS 102 SORP
04/29/2022
17
The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and **Heritage assets** maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.
They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year **Investments** end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or **progress** net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the **Debtors** charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit **investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Yes* ü Yes* ü Yes* ü Yes* ü Yes* ü Yes* ü Yes* ü Yes* ✓ Yes* ü Yes* ü
CC17 FRS 102 SORP
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**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17 FRS 102 SORP
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## **(cont)**
No* N/a* ü ü No* N/a* ü ü No* N/a* ü ü
No* N/a* ü ✓ No* N/a* ü ü No* N/a* ü ✓ No* N/a* ü ü
CC17 FRS 102 SORP
20
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No* N/a* ü ✓ No* N/a* ü ✓
No* N/a* ü ✓
No* N/a* ü ✓
No* N/a* ü ✓
No* N/a* ü ✓
No* N/a* ü ✓ No* N/a* ü ✓ No* N/a*
CC17 FRS 102 SORP
21
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ü ✓
No* N/a* ü ü No* N/a* ü ü No* N/a* ü ✓ No* N/a* ü ✓
No* N/a* ü ✓ No* N/a* ü ✓
No* N/a* ü ü No* N/a* ü ü
No* N/a* ü ✓
CC17 FRS 102 SORP
22
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No* N/a* ü ✓ No* N/a* ü ✓ No* N/a* ü ✓ No* N/a* ü ü No* N/a* ü ü No* N/a* ü ✓ No* N/a* ü ✓ No* N/a* ü ü
No* N/a* ü ✓ No* N/a* ü ✓
CC17 FRS 102 SORP
23
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No* N/a* ü ✓ No* N/a* ü ✓
No* N/a* ü ✓ No* N/a* ü ✓ No* N/a* ü ✓ No* N/a* ü ✓ No* N/a* ü ✓ No* N/a* ü ü No* N/a* ü ✓ No* N/a* ü ✓
CC17 FRS 102 SORP
24
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CC17 FRS 102 SORP
25
0412912022
## **Section C Notes to the accounts (**
## **Note 3 Income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds
£
Donations Donations and gifts 31,531 - - 31,531
and legacies: Gift Aid 4,812 - - 4,812
Legacies - - - -
General grants provided by government/other
charities - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - -
Other - - - -
Total 36,343 - - 36,343
Charitable Course fees
activities: 850 - - 850
Retreats 4,515 - - 4,515
Centre hire - - - -
Other - - - -
Total 5,365 - - 5,365
Other trading Bookshop
activities: - - - -
Fundraising 1,292 - - 1,292
- - - -
Other - - - -
Total 1,292 - - 1,292
Income from Interest income - - - -
investments: Dividend income - - - -
Rental and leasing income - - - -
**----- End of picture text -----**
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**----- Start of picture text -----**
Other - - - -
Total - - - -
Separate - - - -
material item - - - -
of income - - - -
- - - -
Total - - - -
Other: Conversion of endowment funds 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 - - - -
Total - - - -
TOTAL INCOME 43,000 - - 43,000
Other information:
All income in the prior year was unrestricted except for:
n/a
(please provide description and amounts)
Where any endowment fund is converted into income in the
n/a
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
n/a
prior period, please give the reason for the conversion.
**----- End of picture text -----**
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**Within the income items above the following items are material: (please disclose the nature, amount and any prior** n/a **year amounts) This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on** n/a **which those sums have been translated into sterling (or the currency in which the accounts are drawn up). Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on** n/a **which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
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## **(cont)**
## **Prior year**
## **£**
35,278 5,782 -
-
-
41,060
3,097 9,952
4,890 537
18,476
818 1,985
- - 2,803
12
- -
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- 12 - - - - - - - - - - - 62,351
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0412912022
**Section C Notes to the accounts (**
## **Note 4 Analysis of receipts of government grants**
**Description Government grant 1 Government grant 2 Government grant 3 Other Total Description Government grant 1 Government grant 2 Government grant 3 Other Total This year Last** _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_ **This year Last**
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
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## **(cont)**
## **This year**
## **£**
- - - - -
## **Last year**
## **£**
- - - - -
## **year**
## **year**
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## **Section C Notes to the accounts**
**----- Start of picture text -----**
Note 5 Donated goods, facilities and services
This year
£
Seconded staff -
Use of property -
Other -
-
This year Last
Please provide details of the
accounting policy for the recognition
and valuation of donated goods,
facilities and services.
Please provide details of any
unfulfilled conditions and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of other forms of
other donated goods and services
not recognised in the accounts, eg
contribution of unpaid volunteers.
**----- End of picture text -----**
CC17a (Excel)
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## **(cont)**
## **Last year**
## **£**
- - - -
## **year**
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## **Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 6 Expenditure
This year Last
Restricted Restricted
Unrestricted income Endowment Unrestricted income
Analysis funds funds funds Total funds funds funds
Expenditure on raising funds: £
Incurred seeking donations - - - - - -
Incurred seeking legacies - - - - - -
Incurred seeking grants - - - - - -
Operating membership schemes and social
lotteries - - - - - -
Staging fundraising events - - - - 159 -
Fudraising agents
- - - - - -
Operating charity shops - - - - - -
Operating a trading company undertaking
non-charitable trading activity - - - - - -
Advertising, marketing, direct mail and
publicity 99 - - 99 - -
Start up costs incurred in generating new
source of future income - - - - - -
Database development costs - - - - - -
Other trading activities - - - - 526 -
Investment management costs:
- - - - - -
Portfolio management costs
- - - - - -
Cost of obtaining investment advice
- - - - - -
Investment administration costs
- - - - - -
**----- End of picture text -----**
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**----- Start of picture text -----**
Intellectual property licencing costs
- - - - - -
Rent collection, property repairs and
maintenance charges - - - - - -
- - - - - -
Total expenditure on raising funds 99 - - 99 685 -
Expenditure on charitable activities:
Grants/Gifts Given
4,370 - - 4,370 1,128 -
Occupancy 10,445 - - 10,445 16,686 -
Retreat Costs - - - - 6,781 -
Other
- - - - 2,423 -
Total expenditure on charitable
14,815 - - 14,815 27,018 -
activities
Separate material item of expense
Equipment Purchased 1,814 - - 1,814 3,107 -
Professional fees - - - - 238 -
Interest Paid 451 - - 451 908 -
Total 2,265 - - 2,265 4,253 -
Other
Audit & Accountancy 576 - - 576 552 -
Bank charges 371 - - 371 368 -
Admin Retreats & Meetings - - - - 973 -
Wages 8,390 - - 8,390 5,228 -
Mitra Convenors Expenses 2,724 - - 2,724 2,457
DBS checks 129 - - 129 - -
Total other expenditure 12,190 - - 12,190 9,578 -
TOTAL EXPENDITURE 29,369 - - 29,369 41,534 -
**----- End of picture text -----**
## **Other information:**
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## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
This year Last
Activities Grant Activities Grant
Support Total this
Activity or programme undertaken funding of undertaken funding of
Costs year
directly activities directly activities
£ £ £ £ £ £
Activity 1 - - - - - -
Activity 2 - - - - - -
Other - - - - - -
Total - - - - - -
**----- End of picture text -----**
**This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
**Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).**
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## **t year**
**----- Start of picture text -----**
Endowment
funds Total funds
£
- -
- -
- -
- -
- 159
- -
- -
- -
- -
- -
- -
- 526
- -
- -
- -
- -
**----- End of picture text -----**
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- - - - - - - 685
- 1,128 - 16,686 - 6,781 - 2,423 - 27,018
- 3,107 - 238 - 908 - 4,253
- 552 - 368 - 973 - 5,228 2,457 - - - 9,578 - 41,534
CC17a (Excel)
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**----- Start of picture text -----**
t year
Support Total last
Costs year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
CC17a (Excel)
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41
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extraordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extraordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extraordinary items**
- -|**Description**
**This year**
**Last year**
**£**
**£**
**Extraordinary item 1**
- -
**Extraordinary item 2**
- -
- -
**Extraordinary item 3**
- -
**Extraordinary item 4**
- -
**Total extraordinary items**
- -|
|---|---|---|---|
|||-|-|
||-||-|
|||-|-|
|||||
|||-|-|
||**ms**|-|-|
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## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agen charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or th Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held
Description/name of party Related
party (Yes This year Last year This year Last year This year
or No) £ £ £ £ £
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Total - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve econ
purchase of goods or services, please disclose details of any balances outstanding between any participating
Description/name of party
Balance held
This year
**----- End of picture text -----**
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve econ purchase of goods or services, please disclose details of any balances outstanding between any participating**_
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**£** - - - - - **Total** -
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## _**nt. Note: If a he Balance**_
## **at period end**
## **Last year**
**£**
- - - - - -
_**nomies in the g members.**_
**at period end Last year**
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## **£**
- - - - - -
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## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
## **This year**
**----- Start of picture text -----**
Raising funds Activity 1 Activity 2 Activity 3 Grand total
Support cost
(examples) £ £ £ £ £
Governance - - - - -
- - - - -
- - - - -
- - - - -
Other - - - - -
- - - - -
Total
Last year
Support cost Raising funds Activity 1 Activity 2 Activity 3 Grand total
(examples) £ £ £ £ £
Governance - - - - -
- - - - -
- - - - -
**----- End of picture text -----**
CC17a (Excel)
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- - - - - Other - - - - - - - - - - **Total**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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## **Basis of allocation**
**(Describe method)**
**Basis of allocation (Describe method)**
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**Section C Notes to the accounts**
## **Note 10 Details of certain types of expenditure**
## **Note 10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Independent examiner’s fees**
**Assurance services other than independent examination**
**Tax advisory fees**
**Other fees (for example: fnancial advice, consultancy, accountancy services)**
**paid to the independent examiner**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Section C Notes to the accounts (c**
**Note 11 Paid employees** _**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_
## **11.1 Staff Costs**
**Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits**
**----- Start of picture text -----**
This year Last year
£ £
8,390 7,903
- -
- -
- -
Total staff costs 8,390 7,903
**----- End of picture text -----**
**This year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:**
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**----- Start of picture text -----**
1
**----- End of picture text -----**
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**----- Start of picture text -----**
Band Number of employees
This year Last year
£60,000 to £69,999 - -
£70,000 to £79,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000 to £109,999 - -
This year Last year
£ £
Please provide the total amount paid to key management - -
This year Last year
11.2 Average head count in the year
Number Number
The parts of the charity in which the Fundraising - -
employees work Charitable Activities - -
Governance 2 2
Other 1 1
Total 3 3
**----- End of picture text -----**
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the This year payment**
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|**Last year**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
- -
**11.4 Redundancy payments**
**_Please complete if any redundancy or termination payment is made in the period._**
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment (or value of any waiver**
**of a right to an asset)**|**Last year**||
|---|---|---|
|**This year**
**Last year**
**£**
**£**
**Total amount of payment**
- -
**The nature of the payment (cash,**
**asset etc.)**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
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|**This year**
**Last year**
**£**
**£**
**The extent of redundancy funding at the balance sheet date**
- -
**Please state the accounting policy for any redundancy or**
**termination payments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||||
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## **Section C Notes to the accounts (co**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense**
**----- Start of picture text -----**
This year Last year
£ £
- -
**----- End of picture text -----**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
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**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
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nt)
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Mid-Essex Buddhist Centre 2,500.00 - - 2,500
European Chairs Assembly 1,750.00 - - 1,750
Total 4,250 - - 4,250
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
**----- Start of picture text -----**
Please provide
My charity has made grants to particular institutions that are material Yes details of charity's
in the context of its grantmaking. Details of the institution supported, URL.
purpose of the grant and total paid to each institution is available on
Provide details
the charity's web site. No
below
Total amount of
Names of institution Purpose
grants paid £
Mid-Essex Buddhist Centre Support purchase of premises 2,500
**----- End of picture text -----**
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**----- Start of picture text -----**
Supporting Triratna in Europe 1,750
European Chairs Assembly
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period
4,250
-
Other unanalysed grants
TOTAL GRANTS PAID 4,250
**----- End of picture text -----**
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activity or project 1 - - - -
European Chairs Assembly 750.00 - - 750.00
Activity or project 3 - - - -
Activity or project 4 - - - -
Total 750 - - 750
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
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## **13.4 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
_**Please provide Yes details of charity's URL. Provide details No below**_
**----- Start of picture text -----**
Total amount of
Names of institution Purpose
grants paid £
European Chairs Assembly Supporting Triratna in Europe 750
-
-
-
-
-
-
-
-
-
Total grants to institutions in reporting period 750
Other unanalysed grants -
TOTAL GRANTS PAID 750
**----- End of picture text -----**
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**Section C Notes to the accounts**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**£**
**£**
**£**
**£**
257,297 - - -
Additions
- - - -
Revaluations
- - - -
Disposals
- - - -
Transfers *
- - - -
At end of the year
257,297 - - -
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
- - - -
Disposals
- - - -
**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant, machinery and**
**motor vehicles**
**Fixtures, fttings and**
**equipment**
At the beginning of the
year
SL or RB (Straight
Line or Reducing
Balance)
At beginning of the
year|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant, machinery and**
**motor vehicles**|**£**
**Fixtures, fttings and**
**equipment**|
|---|---|---|---|---|
||257,297
|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||257,297|-|-|-|
||-|-|-|-|
||-|-|-|-|
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|Depreciation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of the year
- - - -
**14.3 Net book value**
257,297 - - -
257,297 - - -
Net book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||257,297|-|-|-|
||257,297|-|-|-|
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ **This year** _**the effective date of the revaluation**_
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## _**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
**----- Start of picture text -----**
-
**----- End of picture text -----**
## **14.6 Other disclosures**
## **This year**
## **£**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used.**_
_**(ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
- -
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = re_
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## **(cont)**
## **Total**
**£** 257,297 - - - - 257,297
SL or RB
- -
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- - - -
257,297 257,297
## **Last year**
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-
## **Last year**
## **£**
- -
_educing balance). Also_
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**Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|**15.1 Cost or valuation**|**15.1 Cost or valuation**|**15.1 Cost or valuation**|||
|---|---|---|---|---|
|**£**
-
**Research &**
**development**
At beginning of the|||**£**
-
**Patents and**
**trademarks**|**Other**
**Total**
**£**
**£**
- -|
|Additions
year||-|-|- -|
|Disposals||-|-|- -|
|Revaluations||-|-|- -|
|Transfers *||-|-|- -|
|At end of the year
||-|-|- -|
|**15.2 Amortisation and impairments**|||||
|****Basis**
SL or RB
**** Rate**
At beginning of the||-|SL or RB
-|SL or RB
SL or RB
- -
Straight Line
("SL") or
Reducing
Balance ("RB")|
|Disposals
year||-|-|- -|
|Amortisation||-|-|- -|
|Impairment||-|-|- -|
|Transfers*||-|-|- -|
|At end of year||-|-|- -|
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## **15.3 Net book value**
|Net book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-|
|---|---|---|---|---|
||-|-|-|-|
## **15.4 Accounting policy**
## _**Please disclose the accounting policy for intangible fixed assets including:**_
_**Reasons for choosing amortisation rates**_
_**Policies for the recognition of any capital development**_
## **15.5 Impairment This year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **Last year:**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
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## _**If an accounting policy of revaluation is adopted, please provide:**_
|**This year**
**Last year**
**_the efective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**15.7 Other disclosures**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_(i) If your intangible asset was acquired by_**
**_way of grant, provide value on initial_**
**_recognition and carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has_**
**_restricted title or that are pledged as security_**
**_for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
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_**(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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**Section C Notes to the accounts (cont)**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|**This year**
**Last year**
**16.2 Cost or valuation**
**Total**
**£**
**£**
**£**
**£**
**£**
At beginning of the year
- - - - -
Additions
- - - - -
Disposals
- - - - -
Revaluations
- - - - -
Transfers *
- - - - -
At end of the year
- - - - -
**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of**
**heritage assets.**
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**|**This year**|**This year**|**This year**|**Last year**|**Last year**|
|---|---|---|---|---|---|
|||||||
|||||||
||**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|**Total**
**£**
|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
## **16.3 Depreciation and impairments**
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|****Basis**
**** Rate**
At beginning of the year
- - - - -
Disposals
- - - - -
Depreciation
- - - - -
Impairment
- - - - -
Transfers*
- - - - -
At end of year
- - - - -
**16.4 Net book value**
- - - - -
Net book value at the end of the year
- - - - -
Net book value at the beginning of the
year||||||
|---|---|---|---|---|---|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
## **16.5 Impairment**
**This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
**Last year**
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_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
**This year Last**
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Additions
Disposals
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|
|---|---|---|
||-|-|
||-|-|
||-|-|
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|Depreciation/impairment
Revaluation
Carrying amount at the end of period|-|-|
|---|---|---|
||-|-|
||-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
**This year Last year**
## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013 2012 2011
£ £ £ £ £
Purchases
Group A - - - - -
Group B - - - - -
Group C -
**----- End of picture text -----**
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|Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|-|||||
|---|---|---|---|---|---|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
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Straight Line ("SL") or Reducing Balance ("RB")
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**year**
**Total**
## **£**
- - -
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- - -
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## **Section C Notes to the accounts**
## **Note 17 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged knowlegable and willing parties in an arm's length transaction. For traded securities, the fair va value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For where there is no market price on a traded market, it is the trustees' or valuers' best estimate o**_
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## **17.2 Please provide a breakdown of investments shown above agreeing with the balanc B04 differentiating between those held at fair value and those held at cost less impairme**
|**This year:**
**Analysis of investments**
**Fair value at year end**
**Cost less**
**£**
**Cash or cash equivalents**
-
**Listed investments**
-
**Investment properties**
-
**Social investments**
-
-
**Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
**Last year:**
**Analysis of investments**
**Fair value at year end**
**Cost less**
**£**
**Cash or cash equivalents**
-
**Listed investments**
-
**Investment properties**
-
**Social investments**
-
-
**Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Other investments**|**This year:**
**Analysis of investments**
**Fair value at year end**
**Cost less**
**£**
**Cash or cash equivalents**
-
**Listed investments**
-
**Investment properties**
-
**Social investments**
-
-
**Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
**Last year:**
**Analysis of investments**
**Fair value at year end**
**Cost less**
**£**
**Cash or cash equivalents**
-
**Listed investments**
-
**Investment properties**
-
**Social investments**
-
-
**Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Other investments**|**This year:**
**Analysis of investments**
**Fair value at year end**
**Cost less**
**£**
**Cash or cash equivalents**
-
**Listed investments**
-
**Investment properties**
-
**Social investments**
-
-
**Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
**Last year:**
**Analysis of investments**
**Fair value at year end**
**Cost less**
**£**
**Cash or cash equivalents**
-
**Listed investments**
-
**Investment properties**
-
**Social investments**
-
-
**Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Other investments**|**This year:**
**Analysis of investments**
**Fair value at year end**
**Cost less**
**£**
**Cash or cash equivalents**
-
**Listed investments**
-
**Investment properties**
-
**Social investments**
-
-
**Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
**Last year:**
**Analysis of investments**
**Fair value at year end**
**Cost less**
**£**
**Cash or cash equivalents**
-
**Listed investments**
-
**Investment properties**
-
**Social investments**
-
-
**Total**
-
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Other investments**|
|---|---|---|---|
|||||
||**Fair value at year end**|**Cost les**||
||**£**|||
||-|||
||-|||
||-|||
||-|||
||-|||
||-|||
|||||
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## **17.3 If your charity holds investment properties, please complete the following note:**
|**(i) Explain the methods and signifcant assumptions in**|**This year**
**Las**|
|---|---|
|**determining the fair value of investment property held by**||
|**the charity**||
|**(ii) Name or independent valuer, if applicable, and**||
|**relevant qualifcations**||
|**(iii) Provide details of any restrictions on the ability to**||
|**realise investment property or on the remittance of income**||
|**or disposal proceeds**||
|**(iv) Explain any contractual obligations for the purchase,**||
|**construction or development of investment property or for**||
|**repairs, maintenance or enhancements**||
|**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing w**||
|**b l**
**h**||
|**Analysis of current asset investments**|**This year**
**Las**|
|**Cash or cash equivalents**
|**£**
-|
|**Listed investments**
|-|
|**Investment properties**
|-|
|**Social investments**
|-|
|
**Other investments**|-|
**17.4 Please provide a breakdown of current asset investments, if applicable, agreeing w b l h**
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## **Total**
**----- Start of picture text -----**
-
**----- End of picture text -----**
## **17.5 Guarantees**
## **This year**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
## _**Description**_
**Amount of concessionary loans made (** _**Multiple**_
_**loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).**
## _**Total**_
## _**Description**_
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).**_
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## _**Total**_
**This year Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year**
**17.7 Additional information Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**This year**
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**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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## **(cont)**
## **Total**
- - - -
- - - -
_**between alue is the other assets of fair value.**_
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## **ce sheet row ent.**
## **s impairment**
## **£**
- - - - -
- -
## **s impairment**
## **£**
- - - - - -
-
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## **st year**
## **with the**
## **st year**
**£**
-
-
-
-
-
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-
## **Last year**
**----- Start of picture text -----**
This year £ Last year £
- -
- -
- -
- -
- -
**----- End of picture text -----**
**----- Start of picture text -----**
This year £ Last year £
- -
- -
**----- End of picture text -----**
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- - - -
## **Last year**
## **Last year**
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**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
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|**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**This year**
**Last year**
**£**
**£**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**||||||
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||
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**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||7,177.0|6,924.0|
||-|-|
||7,177.0|6,924.0|
_**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- 3,599 - -
- - - -
**Accruals and deferred income**
- - - -
**Taxation and social security**
- - - -
**Other creditors**
870 - 32,500 45,000
**Total**870 3,599 32,500 45,000
**20.2 Deferred income**
**This year**
**Last year**
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**
**Payments received on account for contracts**
**or performance-related grants**
**_Please complete this note if the charity has deferred_**
**_income_**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|3,599|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||870|-|32,500|45,000|
||870|3,599|32,500|45,000|
||**This year**||**Last year**||
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_**Please explain the reasons why income is deferred.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
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**Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Movements in recognised provisions and funding commitment during the period**
|**This year**
**Last year**
**£**
**£**
**Balance at the start of the reporting period**
- -
**Amounts added in current period**
- -
**Amounts charged against the provision in the current period**
- -
**Unused amounts reversed during the period**
- -
**Balance at the end of the reporting period**
- -
**21.2 Please provide:**
**This year**
**Last year**
**Thisyear**
**Lastyear**
**- a brief description of any obligations on**
**the balance sheet and the expected amount**
**and timing of resulting payments;**
**- an indication of the uncertainties about**
**the amount or timing of those outfows; and**
**- the amount of any expected**
**reimbursement, stating the amount of any**
**asset that has been recognised for that**
**expected reimbursement.**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
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**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
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|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|
|**Note 22 Other disclosures for debtors, creditors and other basic fnancial instruments**
**This year**
**Last year**
**22.1 Please provide information about the**
**signifcance of fnancial instruments (eg.**
**debtors, creditors, investments etc) to the**
**charity's fnancial position or performance,**
**for example, the terms and conditions of**
**loans or the use of hedging to manage**
**fnancial risk.**
**22.2 If the charity has provided fnancial**
**assets as a form of security, the carrying**
**amount of the fnancial assets pledged as**
**security and the terms and conitions related**
**to its pledge should be given here.**|||
||||
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**This year**
**Description of item including its legal Estimate of financial effect nature. Please describe any security provided in connection to the liability.**
**Last year Description of item including its legal Estimate of financial effect nature. Please describe any security provided in connection to the liability.**
## **23.2 Contingent assets**
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**Where the charity has contingent assets, please complete the following section when their existence is probable**
## **This year**
**Description of item Estimate of financial effect**
## **Last year Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**This year Last year Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
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**Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank 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**
14,602 16,453
**Other**
- -
**Total**
14,602 16,453|**Note 24 Cash at bank 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**
14,602 16,453
**Other**
- -
**Total**
14,602 16,453|**Note 24 Cash at bank 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**
14,602 16,453
**Other**
- -
**Total**
14,602 16,453|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||14,602|16,453|
||-|-|
||14,602|16,453|
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## **Section C Notes to the accounts (cont**
## **Note 25 Fair value of assets and liabilities**
**This year Last year 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term** The Charity has no credit, liquidity or market risk. The Charity has no credit, liquidity **financial demands) and market risk (the** The main debtor is HMRC and there are sufficient The main debtor is HMRC and there **risk that the value of an investment will** funds to meet all short term liabilities funds to meet all short term liabilit **fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes** none none **in credit risk.**
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or market risk.
e a suffi'cient
'.les
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**Section C Notes to the accounts**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after reporting period but before the accounts are authorised which relate to conditions that arose aft the reporting period.**_
**This year Last y Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
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## **(cont)**
_**r the end of the ter the end of**_
## **year**
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a bal include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should recon**_
## _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, inc unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income
Fund names £ £
General Fund UR Day to day running 224,630 42,745
Outreach Fund R Outreach activities 6,820 -
Bursary Fund R Supporting people with retreat costs 625 255
- -
- -
- -
- -
- -
- -
- -
Other funds (balancing
figure) N/a N/a - -
Total Funds as per balance sheet 232,075 43,000
**----- End of picture text -----**
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Yes* ü
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_
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## _**lancing figure for 'Other funds' (which should ncile to 'Total funds' in the balance sheet.**_
## _**luding special trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Expenditure Transfers losses forward
£ £ £ £
- 29,369 - - 238,006
- - - 6,820
- - - 880
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 29,369 - - 245,706
**----- End of picture text -----**
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No
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a bal revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'T**_
## _*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, inc unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income
Fund names £ £
General Fund UR Day to day running 204,902 58,252
Outreach Fund R Outreach activities 6,015 3,919
Bursary Fund R Supporting people with retreat costs 445 180
- -
- -
- -
- -
- -
- -
- -
Other funds (balancing
figure) N/a N/a - -
Total Funds as per balance sheet 211,362 62,351
**----- End of picture text -----**
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Yes* ü
**Fund balances carried forward include assets and liabilities denominated in a foreign currency**
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## _**lancing figure for 'Other funds' (which should include Total funds' in the balance sheet.**_
## _**luding special trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Expenditure Transfers losses forward
£ £ £ £
- 38,524 - - 224,630
- 3,010 - - 6,924
- - - 625
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 41,534 - - 232,179
**----- End of picture text -----**
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No
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## **Section C Notes to the accounts**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
-
Between endowment and
restricted funds
-
Between endowment and
unrestricted funds
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and
restricted funds
-
Between endowment and
restricted funds
-
Between endowment and
unrestricted funds
-
-
**----- End of picture text -----**
## **27.4 Designated funds**
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**----- Start of picture text -----**
This year
Planned use Purpose of the designation Amount
-
-
-
-
-
-
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
Planned use Purpose of the designation Amount
-
-
-
-
-
-
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidan details of such transactions should be provided in this note. If there are no transactions to report, please en “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connec it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other
Name of trustee order, governing contribution (including loss
of office)/ex
document)
gratia
£ £ £ £
- - - -
- - - -
- - - -
- - - -
**----- End of picture text -----**
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_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connec it.**_
**Amounts paid or benefit value**
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**----- Start of picture text -----**
Remuneration Pension Redundancy Other
Legal authority (eg contribution (including loss
Name of trustee order, governing of office)/ex
document) gratia
£ £ £
- - - -
- - - -
- - - -
- - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_
_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_
## **28.2 Trustees' expenses**
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_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be pro this note. If there are no transactions to report, please enter “True” in the box below. If there are transactio report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
**----- Start of picture text -----**
This year Last y
Type of expenses reimbursed
£ £
Travel
-
Subsistence
-
Accommodation
-
Other (please specify): -
-
TOTAL
-
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
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**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount
or related party to charity transaction(s) period end at period end
£ £ £
- - -
- - -
- - -
- - -
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
## **There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount
or related party to charity transaction(s) period end at period end
£ £ £
- - -
- - -
- - -
**----- End of picture text -----**
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- - - _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**_
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_**nce notes) nter**_
## _**authority cted with**_
## **TOTAL**
## **£**
**-**
**-**
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authority
'.ted with
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## **TOTAL**
**£**
**-**
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## _**ovided in ons to**_
## **year**
**£**
-
- - - - -
## _**s a**_
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**Amounts written off during reporting period**
## **£**
-
-
-
-
**Amounts written off during reporting period**
## **£**
-
-
-
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## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report
on the accounts
Section A
Independent Examiner's Report
Rgport to the trusteesl
momr5 of
na Buddhist Commun
Colchest8r
On accounts for th• year
•nded
30 Jun
2021
Charfty no
(If any)
1046724
S•t out on pAgos
Ro•POCtlv• The Charitys trustees are restM)nslble for the preparation of the accounts in
r•gponslbllltla• of trustse• accordanrR wlth the Charities Ad 2011 (Ihe Acr)
and •xamln•r
The charity's tTUSt888 consider that an audlt is not r8quir8d for thk8 year
under section 144 of th8 Act and that an independent examination Is
needed. tThe d)anty'$ gr098 income exceeded £250,000 and l am qualified
to undertake the exami111 by being a qualified member of [named bodyl).
D6ktt8 [ l rfnot 8pplicable.
It 18 my resp)n$ibility to..
examine the acmunts urKl8r 88Ction 145 of tha Charltles Act,
to follow the applicable Dir8ction¥ given by the Charity Commission
(und8r 8ertbon 145{5)(b) of Act, and
to state whelher partioyJlar matters hav• coma to my attèntlon.
Basls ol Ind•pond•nt My examination was carried oui in accordance wilh general Dirertion$ given
•xamlneV8 slatom•nt by the Charity Commission An examination includes a review of the
accounting records kept by the tharrty and a comparison of the accounts
presented *ith records. It incIleS consideration of any unusual
rtems or disclosures in the accounts, and seeking explanations from the
twstees conMIng any suth matters. The procedures undertaken do not
provide all the evidence that would be required in an audit, and
consequéntly no opinion is gNen as to whether the accounts present a 'true
and fairf view and report is Ilmited to those matters set out in the
statement below.
IER
May 2018
Independent examinorfs In connedion with my examination, no material matters have come to my
Statement attention (other than that disclosed below.) whith gives me cause to believe
that in, any material respect,:
the accounting records were not kept
in accordance wlth section 130 of the Act; or
the accounts did not accord with the
accounting record8', or
the accounts did not comply with the
applicabl8 requirement8 ¢on¢eming the fom and Content of accounts set
out in the Charities {Accounts and Reports) Regulations 2008 other than any
requirement that the aGGounts give a 'true and fairf view whith is not a
matter Considered a6 part of an independent examination.
I have no concems and have come acro88 no other matters in connection
with th8 examination to which attention shoLfjld be drawn in this report in
order to enable a proper understanding of the aCunts to be reached.
Please delete the wonls in the brackets rfthay do not apply.
Slgnod:
Dato:
29 74AruL2021
N•ma:
h rD naldPe
Is
Relavant profg8$lonal
quallflcatlonl8) or body111
any):
AddrM•:
7 Delamere Road
Colchester
Essex C04 ONH
Section B
Disclosure
Only complete iflhe examiner needs to highlight matters of concem (see CC32,
Independent ex8mination of Chanty a¢counts.' directions and guidan for
examin8r3).
IER
May 2018
Give here datails of any
ltsms that th• examlner
wi$h•s to di8clo80.
IER
May 2018