Kryiltfrtd ('.hxritY W.11149419 NGO in Spccial Consultative Status with the Fconomic and Social Council of the United Nations Patron & Prcsident: _ Ven.Dr.W.Kassapa- O.B.E. Website: . www.ibro.co.uk E-mciil: ibr()uk I i)holm |||||||| |---|---|---|---|---|---|---| |The International Buddhist Relief Organisation (I B R O)|Charity No:|1049429| |FOR|ENGLAND|AND|WALES|Annual accounts for the period| |Period end| |Period start date|01/01/2023|To|date|31/12/2023| |omenSe| |Section A Statement of financial activities| |Recommended categories by|Unrestricted|Restricted|Endowment|Prior year| |activity|funds|income funds|funds|Total funds|funds| |£|£|£|£|£| |Incoming resources (Note 3)|F01|F02|F03|F04|F05| |Income and endowments from:| |Donations and legacies|S01|275,151|-|-|275,151|202,865| |Charitable activities|S02|76,836|-|-|76,836|40,105| |Other trading activities|S03|-|-|-|-|-| |Investments|S04|5|-|5|1| |Separate material item of income|S05|-|-|-|-|-| |Other|S06|-|-|-|-|-| |Total|S07|351,992|-|-|351,992|242,971| |Resources expended (Note 6)| |Expenditure on:| |Raising funds|S08|-|-|-|-|-| |Charitable activities|S09|369,742|-|-|369,742|235,254| |Separate material item of expense|S10|-|-|-|-|-| |Other|S11|2,209|-|-|2,209|7,677| |Total|S12|371,951|-|-|371,951|242,931| |Net income/(expenditure) before investment| |gains/(losses)|S13|- 19,959|-|-|- 19,959|40| |Net gains/(losses) on investments|S14|-|-|-|-|-| |Net income/(expenditure)|S15|- 19,959|-|-|- 19,959|40| |Extraordinary items|S16|-|-|-|-|-| |Transfers between funds|S17|-|-|-|-|-| |Other recognised|gains/(losses):| |Gains and losses on revaluation of fixed assets for the charity’s own use|S18|-|-|-|-|-| |Other gains/(losses)|S19|-|-|-|-|-| |Net movement in funds|S20|- 19,959|-|-|- 19,959|40| |Reconciliation of funds:| |Total funds brought forward|S21|24,257|-|-|24,257|24,217| |Total funds carried forward|S22|4,298|-|-|4,298|24,257| **----- End of picture text -----**
Page 1 ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10

B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
3,540
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
-
-
-
3,540
-
-
- -|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---| ||||||-
3,540
-
-| |||3,540|-|-
3,540|3,540| |||-
-
-
1,358|-
-
-
-|-
-
- -
-
-
-
1,358|| ||||||-
20,150
-
567| |||1,358|-|-
1,358|20,717| ||||||-| |||600|-|- 600|| ||||||| |||758|-|-
758|20,717| ||||||| |||4,298|-|**-**
4,298|24,257| ||||||-
-| |||-
-|-
-|- -
-
-|| ||||||| |||4,298|-|-
4,298|24,257| |||-
4,298|-|-
-
- 4,298
-|| ||||||-
-
24,257| |||4,298|-|-
4,298|24,257| |||Signature||Ven. Dr. Witharandeniye
Kassapa
Print Name|Date of
approval
dd/mm/yyyy
09/10/2024| Page 2 ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## **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  Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.  ## **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; _**Not applicable Not applicable Not applicable**_ 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. Page 3 ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. **----- Start of picture text -----**
Yes* 
* -Tick as appropriate
No* 
Please disclose:
Not applicable
(i) the nature of the change in accounting policy;
Not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected Not applicable
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes
No|
|| |---|---|---| ## _**Please disclose:**_ ||**_Not applicable_**| |---|---| |**_(i) the nature of any changes;_**|| ||**_Not applicable_**| |**_(ii) the effect of the change on income and expense or_**|| |**_assets and liabilities for the current period; and_**|| |**_(iii) where practicable, the effect of the change in one or_**|**_Not applicable_**| |**_more future periods._**|| Page 4 ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). **----- Start of picture text -----**
Yes 
No 
Please disclose:
Not applicable
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the Not applicable
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the Not applicable
earliest prior period presented in the accounts.
**----- End of picture text -----**
Page 5 **Section C Notes to the accounts** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously** _**24,257.00 25,048.00**_ **stated** _**Adjustments:**_ **Fund balance as restated** _**24,257.00 25,048.00**_ _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously** _**40.00**_ **stated** _**Adjustments:**_ **Previous period net income/(expenditure)** _**40.00**_ **as restated** Page 6 ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** **----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
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; and Yes No N/a
 the monetary value can be measured with sufficient reliability.   
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102.   
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).   
In the case of performance related grants, income must only be recognised to the
Yes No N/a
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).   
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the   
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
  
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift Yes No N/a
donations and gifts and is treated as an addition to the same fund as the initial donation unless the donor
  
or the terms of the appeal have specified otherwise.
Yes No N/a
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
Yes No N/a
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
Yes No N/a
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
Yes No N/a
'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'.
Yes No N/a
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.   
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.   
Yes No N/a
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 Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
  
heading in the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs.
  
Yes No N/a
The value of any voluntary help received is not included in the accounts but is
Volunteer help
described in the trustees’ annual report.   
**----- End of picture text -----**
Page 7 ||||Yes|No|N/a| |---|---|---|---|---|---| |**Income from interest,**
**royalties and dividends**
**Income from membership**|This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations||
Yes|
No|
N/a| |**subscriptions**|and Legacies.||||| ||Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.||Yes
|No
|N/a
| |**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
|No
|N/a
| |**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
|No
|N/a
| |**2.3 EXPENDITURE**|**AND LIABILITIES**||||| |**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or||Yes|No|N/a| ||constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.||||| |**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 compliance with regulation and good practice.||Yes
|No
|N/a
| ||Support costs include central functions and have been allocated to activity cost||Yes|No|N/a| ||categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.||||| |**Redundancy cost**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**|The charity made no redundancy payments during the reporting period.
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.||Yes

Yes

Yes
|No

No

No
|N/a

N/a

N/a
| |**Deferred income**|No material item of deferred income has been included in the accounts.||Yes
|No
|N/a
| |**Creditors**
**Provisions for liabilities**|The charity has creditors which are measured at settlement amounts less any trade
discounts
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

Yes
|No

No
|N/a

N/a
| |**2.4 ASSETS**
**Basic financial**
**instruments**
**Tangible fixed assets for**
**use by charity**|They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.|£1,000|Yes

Yes
|No

No
|N/a

N/a
| |**Intangible fixed assets**|The charity has intangible fixed assets, that is, non-monetary assets that do not have
The depreciation rates and methods used are disclosed in note 9.2.||Yes|No|N/a| ||physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5||||| ||||Yes|No|N/a| ||They are valued at cost.||||| |**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.||Yes
|No
|N/a
| ||||Yes|No|N/a| ||They are valued at cost.||||| Page 8 **----- Start of picture text -----**
Investments 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 Yes No N/a
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.
Yes No N/a
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   
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.   
Yes No N/a
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.   
Yes No N/a
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 Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
  
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather   
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.   
**----- End of picture text -----**
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** Page 9 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 275,146 - - 275,146 202,553
and legacies: Gift Aid 76,835 - - 76,835 40,104
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 351,981 - - 351,981 242,657
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 5 - - 5 1
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 5 - - 5 1
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 351,986 - - 351,986 242,658
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts) N/A
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
N/A
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
N/A
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)
N/A
**----- End of picture text -----**
Page 10 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** **----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries - - - - -
Staging fundraising events
- - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income
- - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Grant Making - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities - - - - - - - -
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Travel 513 - - 513 - - - -
Administration expenses 664 - - 664 259 - - 259
Independent Examiner Fees 1,032 - - 1,032 - - - -
- - - - - - - -
Total other expenditure 2,209 - - 2,209 259 - - 259
TOTAL EXPENDITURE 2,209 - - 2,209 259 - - 259
**----- End of picture text -----**
Page 11 **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
600 420
- -
- -
- -
| |---|---| Page 12 **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** **----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
THE MIDLANDS INTERNATIONAL
BUDDHIST ASSOCIATION IN THE UK 283,890.00 - - 283,890.00
CONCERN WORLDWIDE (UK) 50,000.00 - - 50,000.00
- - -
- - - -
Total 333,890 - - 333,890
**----- End of picture text -----**
## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|| |---|---| |**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**
THE MIDLANDS INTERNATIONAL BUDDHIST
ASSOCIATION IN THE UK
CONCERN WORLDWIDE (UK)
**Purpose**
TEMPLE BUILD PROJECT
DEC SYRIA/TURKEY EARTHQUAKE
APPEAL
**Names of institution**
**_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_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
283,290
50,000
-
-
-
-
-
-
-
-| ||**333,290**| ||35,852
369,142| Page 13 ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**
THE MIDLANDS INTERNATIONAL
BUDDHIST ASSOCIATION IN THE UK
**_Total_**|**Grants to**
**institutions**
**Grants to individuals**
**Support costs**
**Total**
**£**
**£**
184,650.00 - -
**184,650.00**
- - -
**-**
- - -
**-**
- - -
**-**| |---|---| ||**184,650 - - 184,650**| ## **13.4 Grants made to institutions** |**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_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._**
**Names of institution**
**Purpose**
THE MIDLANDS INTERNATIONAL BUDDHIST
ASSOCIATION IN THE UK
TEMPLE BUILD PROJECT|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
184,650
-
-
-
-
-
-
-
-
-| |---|---| ||**184,650**| ||50,604
235,254| Page 14 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## **14.1 Cost or valuation** |**14.1 Cost or valuation**||| |---|---|---| |**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis**
n/a
n/a
**** Rate**
At beginning of the year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the beginning of the year
- -
Net book value at the end of the year
- -
**14.4 Impairment**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**|**Freehold land &**
**buildings**
**Other land &**
**buildings**
**£**
**£**
- -
- -
- -
- -
- -|**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures, fittings**
**and equipment**
**Total**
**£**
**£**
**£**
3,540 - 3,540
- - -
- - -
- - -
- - -| ||- -|3,540 - 3,540| |||n/a
n/a
n/a
- - -
- - -
- - -
3,540 - 3,540
- - -| ||- -|3,540 - 3,540| |||| ||- -
- -|3,540 - 3,540
- 0 - - 0| |||**Assets were reviewed and found to be beyond**
**useful life.**| _**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ Page 15 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** **19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors** |**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- 20,150| |---|---| ||- 20,150| _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis 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**
**£**
**£**
- -
- -
- -
- -| |---|---| ||- -
| Page 16 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** ## **20.1 Analysis of creditors** |**This year**
**Last year**
**£**
**£**
**Accruals for grants payable**
- -
**Bank loans and overdrafts**
- -
**Trade creditors**
- -
**Payments received on account for contracts or**
**performance-related grants**
- -
**Accruals and deferred income**
600
-
**Taxation and social security**
- -
**Other creditors**
- -
**Total**
600
-
**20.2 Deferred income**
**_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**
**Amounts falling due within**
**one year**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
600
-
- -
- -
**Amounts falling due within**
**one year**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -
- -

**Amounts falling due after**
**more than one year**| |---|---|---| ||600
-|
- -| |||**This year**
**Last year**
**£**
**£**
- -
- -
- -
**Last year**| |||- -| Page 17 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**|| |---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
1,358
567
- -| ||1,358
567| Page 18 **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.** The majority of the charities donations in this year was made to the THE MIDLANDS INTERNATIONAL BUDDHIST ASSOCIATION IN THE UK (Charity number: 1020543). THE MIDLANDS INTERNATIONAL BUDDHIST ASSOCIATION IN THE UK is related to The International Buddhist Relief Organisation (I B R O) by way of a common trustee, Ven. Dr. Witharandeniye Kassapa. During this financial reporting period, as previously reported loan of £20,150 to THE MIDLANDS INTERNATIONAL BUDDHIST ASSOCIATION IN THE UK was converted into a grant and no loan is outstanding as at the end of this financial reporting period. Page 19 CHARITY COMMISSION FOR ENGLAND ANO WALES Independent examiner's report on the accounts Report to the trustees International Buddhist Relief Organisation On accounts for the year ended 31st December 2023 Charity no (if any) 1049429 Set out on pages I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3111212023. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements Con￿rning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date: 0911012024 Name: Ahmet Dervish Relevant professional qualification(s) or body): Institute of Financial Accountants Address: 496-498 Bearwood Road Bearwood, Smethwick B66 4HB IER Oct 2018