ChJrilJ Registration Nu. 1058203 Coiii paii.y Rcgistration Nu. 03215686 (England aiid Wales) GAf4DEN IIUDDHIST CENI'RE I'RUS'I'EE5' REPORT AND UNAUDITED Fl,h4ANCIAL STATEMENTS FOR THE YEAR ENDF.D 31 DECIIIIBIR 2U23
Chdrily Regi5trdlioii No. 10$8203 Coinpani, Registration Nu. 03215686 (Engl&ind #nd Wales) GANDEN BUDDHIST CENTRE CONTF.NTS OF THI FITI',INCIAL STATEMENTS FOlI'fHE YEAII ENDED JI DECEIVIBER 2023 Coin pJi)Tr' Iiiforinatioii Truslees. Report Balance Sliect Noles lo tlie FinJi)ciJl Stat¢niei)ts I iidLI)¥iidvnl Ai'ioun14111t's R¢i)url Iiicunic. aiid Expeiiditure ALcuunl
Cliarity RLgistratioI) No. 1058203 Cu111 paii}' RegistrJtiuIi Plo. U321 i686 {ETbgland iiiid Il'ales) GAP¥DETrI BUDDIIIST CINTIIE COMPANY INFORIIATION FOR TIIE YEAR IIryDED 31 DECEThIBIR 2023 DIRECTORS: Nqi. Laur¢iic¥ Bristow Ms JLiiiiifLr Jaiie Aiidrews Mr A lilll Willianis SECRETARY: Ms EIiz(tbeth Jiilieiie Roberlson REGISTf.RID OFFICE: Noiih 14ridgie N(Iitli Brid¥Je H<ilifclX W'est Yoi'kshire HXI IXII REGISI'LRED NUMIIEII: 03215686 {F,iiglgu)d and Wales) CHAIII"I"Y NUMBER: 1058?03 ACCOUNTANTS: Partner Accouiitaiicy l-he Juiiclioii, 01-liee 4) Clicirle5 Sii-evl WF4 5F'FI Piige I
GANDEN BUDDHIST CENTRE I"RUSTEES' REPORT F'OII"I'H&' YEAR 31 1)b'CLMBLR ?023 -? I l )ei¢iii l)ei- 202.). STRUCTUIII. GOVEIINANCE AND,MAPiAGIMf.NT PRif4cipLI ACTIVITY Tlie priiicipi11 <1clivit!' ol. the COlT]paiiy is lo proinote tlie Buddhi51 f£iilh Iliroiigh the aclivi(ies of ledchingl. study. practice lid Ilie obscfvclllLL' vl- Inural discipliiie all wiiliin the Bliddliisl traditioii of Je l-suiigkhdpa Ihr()ubh Ihe Ihr¢e Ne, Kadaiiipa .1 i-£iditioi) EduLaiioii Pi'ogii'aininLS. GOVERNING DC)LUMENT GaiidL'lI Biiddl)isl Ceiilre is a ihai'it<iblL coinpaii). liiiiiild by giiiarc1Jltee. Tlie company ii¢lS established uiider a M¢iiioi-aiidiiiii ot Associatioii dated ?411) Juiii. 1996 wl)i¢li established tli¢ objLcts and powers of the chiiriiable ¢oinpany <iiid IS ¥OiLI-IILd uiidL'I' ils Articles of AssoLialioii. JII,'VILW O&. PIIC)(:IIi.'%S y.ear diie lo people liaK'inii Ork Loiiiinilineiils. Oiii. -L-"I'l) Llass lias bjtiiiicd nLimbLrs bui Ihe rp pi'ogriiin nuinbers have dr()i)i)L.d. The reliular coinii)uiiity Inliiibers have reinained supportii'e of (he Centre aiid ot. each other. Showin& an inspiriii() exdllll)le ot" Kad1( Inpa Biiddliisin iii prdLtice.
GAYDlI.P* Jllil)DHIST C.'F.NTlIr, -I'IIL,'S'1'EES' IiLPOR [' FOR THF. YF.AR LNDLD 31 DECEIMBEII 2023 RF,SI)ONSIBII,ITIIS OF THE MANAGF.MENT C()MI MITTF.F Coiiipdl)J law., re¢iuir¥s IIIL M411)a(. Linciil Coinimillee lo pi'epar¢ tiiiaiicial Slciieineiils lur each liii£iiiLial ye(Ir M.'hiLh ¥> IVL <1 true aiid tair i'icii ol. Ilié. slale ol. til'l£iirs ol" the Lhdrildbl¢ ivliipic iiy as al Ilie bal<iiice slieei ddle aiid vl- 115 iliLOlllilig resoLlI-ces aiid &gpplii-alioii ot. resoui-Les. iiiLliidiiigi jiicc)Iiie aiid expLiidiliii-L'. lor IhL liiiciiicial year. Iii pi'epariiig Iliose Iiiidll¢l¢il sidliiiiLiils, IIIL llli121diieiiiei)I coi?Iiiiiiiee sl)ould tolloii best pi'actice 2L lid.. Select siiilable accoiinling policies cqiid apply Ilieni consisleIiily M(IkL jLidgJiiieiils aiid Lsiiinai¢ that tlie), <ll'e botli re(Isonable aiid prudeiit Pi-epai-e Ili¢ I IflLIIIL idl sialL'iiiii)Ib oil IIIL goiiig coiiceni basis uiiless il is inappropriaie Iu (15sume that tlie coinp<ll))' w ill CUlliillUL ()ii iliai basis. ThL iiiaii<lllLiiJeiil Loiiiiiiiiiee 15 1-¢sp()iisible foi. 111(tilll(tii)jiiiy pri)pL'I- aci(lilliliiiu r¢c()rds ¥i,hiLli disi lost H ith r¢asoiiabl¢ slaiL'IiiL'I)l% Ll)iiii)1) 14 iih Ihe L'uiiip(11) il's ALI ?006. -1'IIL IIILllJd¥LlI)Cl)Is ioiiiiii IIIL'¥ IS <ils(I i-espoiisible for salLgiiiai-diii¥ th¢ dssL15 1)l- Ihi ch(Ii'il(IL?IL Loiiipaii}' <iiid lieiiL¢ tor iaLii)ts I'l4isviiable steps lor the detLilioii ai)d pi'c'vL'I)lioii (?r Irdud or oihei. irreoLilariii¢s. 'rRIISTEIS Tlie Ii'iislees. ¥i,ho are L2lso direLlors tor Ilii, piifpL7se ol- comp<lll )' l<lll, sliowii beloiv have h¥ld ol'l ILL. duriiig? the whole ot Ihe period trom I, JaiiLl<iry ?0? J Iv IhL dale ol- Iliis report. Mr LL2Lif¢iiLe BrisloK¥' Ms JLiiiiil¥'i- Jdli¢ Aiidi-ei%'s Mr LdLifLIILe E3risloiv ON, iII,"HALF OF THE BOARD OF TRUSTEES: Mi. L Bi'islUNV D¢llL': 25/9/202f Page 3
Chdrily Regislralion No. 1058203 Coin paiii Regislr<ion Nv. 03215686 (F.ngli& nd and Wales) GANDEP4 BLIDDIIIST CENTRE BALAIYCE SIIEET 31 DECEMBIR2093 J l Dec 202) 31 Dec 2022 Notes FIXED ASSET.S 119.?83 119.774 CLIIIIIENT A55ETS Casli ai bdl)k 5,759 5.083 5.759 5.083 CRLI)11-011 i,530) Nfr:I' CURRENT ASSETS ?29 448) TOI AL ASSEI"S LESS CURRENI. LIAIIILITIES 119,512 119,3?6 CKEDITORS Anioiiiils talliiib due al-ILr Inore IhlL li oiie year (20,0gL)) (26.671) NFT ASSETS 99.413 )?,655 Mf.MBIRS' rur4DS l)9.41 j 9C).413 92.6fj -l-lie coiiii)dllN' is eiiiiili.d 10 exeiiiplion from audil iiiider Sectioii 477 of the Coiiipaiiies ALI 2006 tor the year ¢iided 31 DeLeiiib¢'r ?023. -Flie iii¢inl)L'fs have Iiul reLiiiirLd the iuiiipaiiv lo obt(iiii an aiidil ()[ ils fii)dl)cial slateinenis lur the year elided i -) ill dCiOI'dilllLe iviili SeLiiOlI 476 ot tlil Cciinpaiiies Act ?006. DvLL'ii)bLr ?0?" l-lie dii-LLtori clLk'iiu¥i liduL Ilieii. rLSPOlJSibiliii¢s foi-' Il)ai Ilie Loiiipai)J' ke¢p5 acLOUlJlii)g ri¢ords whiLlI coinply with SeLiions 386 Lind 387 ot the Coillpanies Act ?000 aiid (b) i)I'epai'iiig liiia11¢1iil stdf¥niLiitts M.l)i¢li ¥ive a li'lll ¢ll)d f¢lil- I'iew of tlil. slilte of affairs of th¢ LUIIIP£)IIy <lS at thL' iiid ol- e21 Ili Iiii<ll)Llcil i'edl. aiid L)l- lis iilcoime ciiid LxpeiiililLire Ioi. ¢dLh fiiiciiJiial i¢ai' it) acLui'daiiLe H'iih the ¢if <15 appl iL&iblL lo Il)e LOlllPclll)'. Tlie iiotes fonn part of these fii)ai)¢ial staleineiils Pilg¢ 4
C hdrili Regislralioii No. 10S8203 Compan!, Registration No. 0321$686 {England and Wales) Thc. 11111& iicial SLateniei)Is were approved by. the Board of Directors and N¥'ere sibyned on its behalt by.. Mr L 13ristow D¢lte'. 25/9/202è Tlie Iiotes loi'in part ol. Ihese tiiiaiicial stateineiits
Charity Regislr&ilioii No. 1058203 CoiiipaiJ)' Registratiun No. 03215686 (Engla nd and Wales) GANDEN BUDDIIIST CENTRE NOTIS TO TIIE fiNANCIAL STATEMINT FOR THE YEAR ENDLD 31 DECEfvIIIER 2023 AC.COUNTING POLICIES Aci ouiiliiig iuiii iiilioii TIIL I11)&lllLicil ililliiiiLiils liaic. bL¢ii pi-epared Liiidir Ihl liislorical ivsi LO[1 eiitioii. Tlie tiiiai)cial slateiiieiits have beeii prep(IrLd iii aciordaiice with A¢coLiiilii)i? and Repoitiiig by Charities.. Sicileiiieiil of RLioiniiieiided Pi'aiticc, applic(Ible 10 cl)arilics pi'eparii)¢) tIIL ir accolinls in aLcordance w ith the iiiaiicial Repoi'liiio St<widai'd applicable lll the UK (Iiid RepubliL of Irelaiid {FRS 102) (Ll-fcLtik'e l J<iiiuary ?U15) - (Cli<ll'lties SORP (FRS 102)). the E-'iI)aiiLial Reportino Siaiid(Ird Ic pplicablL iii the UK (Iiid Republic ol Ireldl)d {I.-IIS I U?) aiid Ilie Coimpaiiies ALI 2UO6. Iiicom ing resuurce5 Doiicili()Iis arL ALLoiiiIILd for 'hell received bv Ilie coinpaiiy. Other iiicoine is ic ccounted tor oil ali acLnidls basis as tar <15 is priidLllI to do so. All iiicoiiie arises in the United Klligdoin. ResuufLes eipended E.xpi'iidiliir¢ is i-eioiiiiisid oil ali accruals ba5iS as a liability is incurred. Expeiidilure incliides aiiy VA T wliich caiiiiol be l-Lilly recoi'ered aiid is rvpoiied as ptirl ol- lh¢ cxpendillire iii ,hICh li relates. Chai'iidl)le ¥ipLiidiliire coinpi'ises Iho%L iosls iilLurred b>. IIIC. Lliarilj iii ilie dL'lii.ery ot" it5 ¢iLlii iliis diid iei'i. ILes Ci(i%'¥fii¢lliiL Losls iiii lude I110sL cosls assol idli'd ii'iih InLetiiig Ilie LOllStiliilioiial (Ind statutory r¢qLiireiMents ot" Ilie Lliaritv. I iigibli. fiAI'd lissets l-ai)giblL' I i.xed a551.lb uiher iliaii Ireeliold l¢iiid 4111d blli Idiii£s al'e siai¢d al Losi les% depi'eiiaiiuii. Deprci iatioii is provided cli ihi. follom'iiig aiiiilial i-dlis iii ordei. io I'ile otf eaLh dssel over ils LsiinialLd Lisetul li rL. Fi'eeliuld pri)peilV Pi'operl!. IiiiproveiiieIils Fixlui'es & equipillent lQ/o 011 Cost 200/0 on redLlCillb balaiice Accuniulated funds R¢511'i¢lLd luiids al'e 511bjLLt to specitic coiidilions bs. doiiors as to how Il)ey may be us¢d. The piirpose5 and usL's uf Ilik l-¥slI-IclLd I'Liiids cll'L' sc'l oiil 111 the iiolei lo Ihe accouiits. TaA¥ili(In As (I I'LSLJjs111'1'd L1i1< riiN' thi ¢oinpaiiJ is iJeiiLr<l11}' e.i¢iiipl troin Iiicoiiic Tax £tiid Capitdl tiaiiis 'l'ax. 'riie IlOlLS lorm pail ul- Iligsc I IlldllL l<tl staieinenis Pdge 6
Charity Registration No. 1058203 Compaiiy Registration No. 03215686 {England and Wales) GANDlTr4 BUL)L)IIIST CENTRE NOTES TO TIIE FINANCIAL STATF.IMENTS- coiitinuL,d FOR TIIE YEAII INDED 31 DICEIMBER 2023 INC"()MI TIIL, illL(11)IV £lllLI 5Lirpliis clfL dllribulablL lo tIiL pi'illClPK)I dLliv iiy ol. ili¢ iuiiipaiij.. INCOME RF.SOUIICES FRUM CHARITABLE ACTIVITF.S Dec ?02J DeL 2022 Couise5 Ile5id¢iii_£ DuiiL21iui)s Sliop FLiiid I'&llSiI)b & uihLf ililoiiie Graiils aiid subsidie5 rec¢ivcd 5,069 14,160 4,302 9.750 2.4?1 500 6,053 5.681 23,847 TRUSTIES No Ii-lisli'es wei'e p(tid dllj. I'eiiiiiiiei'aiioii lor aLIii)0 <15 a Ii'iisiee dtiriiiu Ihe yedl.. EMPLOYEE -rhere wei'e iio einplovees during the y¢ar. "he notes torin part ol. tliese tii)aiiiiol 51dlcmLii15
Charil), Registralivii No. 10511203 Compan), Registration Iyu. 03215686 (Englan(J aiid Wales) TAN(:IBLE fixF.D ASSETS Fi-IL.liiild propL'I-L> )ropi rl) iIIIPl'Ol Lineiil l-"iNiiif¢s Ll. l (Il(Ils C()ST Ai l Jail ?0?3 Addili011s RL'%'alLJatioii 100.184 44.340 18,795 163,319 Ai i l D¢c 2023 100.184 18,795 16),319 DEPRECIATI()N Ai l Jail ?0?3 Clicll-ge for ye<ir Pi-ior ) eai. adjusliiieiit 18,6U? 48 43,)45 491 443 Ai J l Del 202J 17,034 18,650 44,036 P4 b.'1' 130() K I Ill.U l-, ,li i l L)il_L)_ 83.lio I IlJ.?81 Ai l J(11) 2U?3 83.li(I 36,4) I 19.3 119,774 CRF,DITOIIS: AMOUNI'S FALLIING DUE M'ITHIN ONE YEAR Dec ?02) DeL ?02? Baiik loaiis aiid 0eld1-at1s i,)30 5,531 CRLDI'I'ORS: AMOUNTS FAI.LING DUE AFTb.11 MORE THAN of4E DeL ?0?", De¢ ?0?? 13(IiiL IOLIIIS ?u.UL)() Tlie iiolLs lorin pa1101' these IiiiÉll)cial 51ai¢'iriLrils
Charily Registration No. 1058203
C oin Pd n) IIL'gislr411ion Nu. 03215686 { E,ngland aI)d Wales)
GAN'DIP4 BLDDkllST cETRE
INDEPENDifiT ACCOUPTANTS' IIIPOIIT TO TIIF. TRUSTEES
ON Tlll LINALDITEI D FINAYCIAL STATEMENTS OF
GAPDIN BUDD141ST CETrTRE
We repoit uii Ihe clCCL)Illlls ofthe ¢onipai)y tor Ihe year elided 31 Deceinber 202J. wliiLh are sel oiil 01) pag>es 4 10 8.
RISPECTIVE JIF.spof4451BILITIES OF TRUSTEES AND REPORTING ACCOUNTANT
l-h¢ triistees {w'l)o di'e also 11)e direLIoi's ol. Ilie coinpaiiy foi. 11)e piiiyoses of Coillpaiiy l
Charily Registration No. 1058203
Coiii pany Registration No. V3215686 (England #nd Wales)
GANDEN BUDDIIIST CF.NTRE
I,colE ANI) r.XPEISDITURf. ACC.C)UN'T
FOII TIIE YEAII ENDED 31 DECEIIIBIR 2023
31 Dec 202)
J l Dec ?022
CoLII'¥L'S
Residents
Doiiatioiis
Sh()p
Fuiid raisiiig & oiliei. iiicoinv
5.069
14.160
9.750
2,421
500
6,053
5.681
29,712
23,847
Cost of .Sale5
50
1,068
6,li7
7il
RLPAiI'5, fLI)L'wals tiiid Inaiiii¢'i)ciiiLe
Liol)I diid l)eal
Sundry
Prii)li1i4. poslabtre ai)d 51alioi)ery
OtteriiiLJs
Spoi)sur%liip5
Wal¢r r<ile5
5.213
6,151
8()3
4)2
7,550
485
1,06?
(19,OC)6)
18,822)
GROSS SURPLUS
10,616
5,025
Exp¢iiditure
1,78)
2?6
1.642
43<)
49
Igo
64
Advertisiiio Ai)d Inarkeliiig costs
Baiik Lliiif15l'
Cl)ai'iiabli. d()11(tlioiis
DLpi'cLi(IliUli ()i- fixiLlI'es ai)d filliiigs
DLPI'I'I iaiioil ol- IL'aS¥1)old laiid