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&ltion 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 0￿eld1-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 cE￿TRE
INDEPENDifiT ACCOUP*TANTS' IIIPOIIT TO TIIF. TRUSTEES
ON Tlll LINALDITEI D FINAYCIAL STATEMENTS OF
GAP*DIN BUDD141ST CETr*TRE
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<lW) are I'espoiisible for the
prepcil'arioi) of ihe accoL121ts. l-he Ii'11siees LOI)sider thai ali gl Iidii is not rLquired tor this J'ear undei. SeLliuii 4J(2) of the
Charities Act 199i (tlie 1993 Act) aiid thai ali iiidepeiidei)l e.xaiiiii)aiion is i)C'L'ded.
Ha￿ iiig S<ltisfied Oul'sel￿ es tliat the Lhai'ily is 1101 subjeil Iu (iudil iii)der coinpaii). law ai)d is el igible for iiidlpeiidenl
L.KcllllillL iliÈ dCIOUllls uiider seclioii 4.J ol. Ilie l ()l)J Act.
-1-0 folloii. Ihe procedurcs liiid dolvii in IhL g>cner(Il Diryciions i)iveii by. Ihe Charity Coinmission uiider section
4J(7)b ot the 199J Aci.. £iiid
To sldLL' ¥¥'heiher PdrliLular Inatlers have coine lo oiir allentioii.
BASIS OF IP*'DF.PENDENT EXAMINER'S REPORT
Oiir cNainiiiaiion M'ds Lai'ried oiit iii aciordai)L¢ i¥ ith Ihe L>eiieral DiriLtions g>iveii by the Charit!, Coinniission. Ai)
ex(Iliiili<ili()ii ii)L ludes a rei le￿ ol- lh¢ (I¢CUIIIIIIiiLJ r¢ivi'd.s kLpl by Ilie Ll)aril) and a coinpdrisoi) ol. Ihe £tcLoiiii15 preseiitLd
itll tliose I'ecords. It il150 iiii Ilides Loiisidei-aiioii ot-dny illllisual itenis or disclosures in (l)¢ a¢¢ouiils, aiid seekin&
explaiiatioiis troiii s'ou as ti-uslees coiiieriiiiiij aiiy siiih Inaiters. -I'lie procediires Lll)dertdk¢ii do iioi prov idl all the
eN'idL'I)cL I1)1£ l M.'oiild b¥. rc'qiiired iii ali aiidil aiid coiiseLIIIL'iiIIy' Iio opii)jOli 15 0 jw¢I) as lo whethei. the (ILLOllllts preseiit a
'IrLie £iiid fair Vie￿ cll)d ihL' repori is liinilcd 10 those In¢ill¢'rs set oiit iii Ili¢ siaieinenl below.
INDEPENDF.N'I' EXAMlTr*ER'5 STATTr:MEN'I'
In coniiecrioii Iviih our ex<iiiiiiialioii. iio iiiallei. has Loiiie lu our <illLiIIioii'.
( l ) li'li IL li iSjl'i'b ub rL'cl%llll¥il)le L<1115e ic) bLlieve Il)at il) Lll)! I)IL1terial respect the I'eqiiireiiieiils.
lo keep £lCCOLiiiliii&) reLOI'ds iii <lCCOI-dic lice ii'iili seclioii J86 ()l- IhL CoiiipaiiiL'% Act ?006: <iiid lu pi-¢pare dcLvunls which
accord with Ilie &iccoiiiIIiiiLI records, coliipl￿. M'illi Ilie <lCCOLiiiliiigi reqliireiiii'iil of 5eciioii J96 u1- Ihv Compdiiies Act 2006
aiid M'illi Ilie Imeiliods 1( lid priiiciples of the Sialeiiieiil of Recomineiided Practice.. AccouiilingJ (iiid Reporting by Charilies
ia%'L Iioi beeii IiiLI' or
(?) lo wli iih. ii) OLlI- VPIII iul). aiieiilioiis slioiild be dr<lWlI iii ordLr lo eiiablc a proplr iind¢rstaiidiiig> ot. Ilii a¢couiils lo be
reaLlied.
Pai-IiiLr ALCOlllll<lllL
TIIL Jiiii¢llOlI. 01 I ILL 43
Cliai'les Sii'e¢l
Horbury
WI..4 5FH
Dale..
25/q/202¢

Charily Registration No. 1058203
Coiii pany Registration No. V3215686 (England #nd Wales)
GANDEN BUDDIIIST CF.NTRE
I￿,co￿lE 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 <ll)d pi'opeii%'
48
2.i34)
2.817)
OPLIIA'I-ING IDI-,FICI'I'}1SL RPLUS
8.U8?
Oth¢r ii)terL'5t rceeii'able and Sim ilar ineome
1Sdiik iiitei-est i-eceived
24
24
liitercst pu>'able and siwnilar expenses
Baiik Ic)aii ililLresi
I,i48
1,348
(1,348)
{I,J48)
EXCESS OF INCOfvIE OVER EXPENDITURE
6,758
866
I'IIIS PagFL does not fori)) part ot'th¢ siatutory fuiancial slateinent5
P(itse l O