APPROVAL
Rokpa Trust
Consolidaled Financial Slalements
31 December 2021
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COMPANIES HOiJSE
#147
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Rokp4 Tffusl
Contents
for the yew 8ndlng 31 Decembgr 2021
Page
Tru5tees' report
Aepjrt ol the IndeFwdenl A￿tOrS
Consolidated Statement of Fina￿￿1 ActNibes
13
Group Balance Sheet
14
Company Balance She
15
Group Cash Flow Stateme
16
Notes to the finan￿￿ statements
17

Aokpa Trust
Aoport th thtr Trust••s •nd Thr￿0￿$ forthe year wded 31 lJe¢ett*¥ 2021
The trustees *e plèased to presant th*"r rekmyt tcWh8r with ￿ fina￿￿1 sta*m•nlS of the clwily fN the
year ended 31st Decemtrer 2021.
Reterence and administrati￿ detsils
Charity number:
1059293 IEWKI 8 Wales)
SC038628 IScoJandl
Cmpany nurnber".
326CO31 {Er*N1 & Walas)
Registered office:
FIFTEEN Flosehlll
K4(rtgorrery Way
Rosehill Estate
Carlisle
CAI 2RW
Principal offu".
Kagyu Sam)e LiThJ
Eskdaleffw
Langholm
LKJmfrie5 & G￿kn¥ay
DG13 CQL
Dlreclors and trustses
The directors of the charitthe ccryany (the chartyl a￿ tts tr￿lee$ for the wHp)se ol tharity law and
throug￿)￿ this report are collectwety ielerr&J lo as the trustees.
The tnJ$t8es servirvd duriryj the year aNJ $iw ￿ year wère as lolb>*s
Larna Yes1* Losal RirwK
Jhn Maxwdl
Ani Lhamo
Karrna Lhamo cos￿0
Larna Zangrr
Tsuttim PaR)ar Lama
Company secretary:
Auditors..
Ocxyd & Co ￿M￿ted
FIFTEEN Rosehill
Monigoff*ry Way
Rosèhill Estai¢
Carlisle
CA1 2RW
Bankers..
ROY￿ Ba￿ of ScoUarnJ
Lctkertxe
DG13 2JH
so1￿110r$..
BrcKlies
2 81ythswoc¢J Square
Gla$￿W
G2 4A0
Page 1

Rokpa Trust
R•port ol th• Trust••$ and Dir¢¢tors lor tho yew wmled 31 D¢cernber 2021 Mntinu•d
Structure. Govem•ne• and Managthn•nt
The financial st*ements have prepared in accordance with the accounbr¥ wlicie5 sel oul in notes
io the attounts and compty with the charivs governing thument. the Charities Act 2011 and
Accounting arKI Rewtir¥ by Charrt￿.. Statement ol RecornmeThJed PraCt￿e ap￿￿ble to charitfjes
preparino thwr accounts in accordarre with the Finartkal Re￿rtIr￿j StaThJard appI£￿e in the UK and
Republic ol IrelarKI.
overni
Documert
Rokpa Trust is a company limit*d by guararrtèe aTrJ otsvèrntd by its Mwnorandum ArtK49$ 01
Association dated 1st January 1997. It is regist8red with the Charity Cfynmi55￿n in Ergland and Wales
and the Off￿8 ol the sco￿.$h Charity Regulaigr. In the event ol the ￿MpanY teirrfj wound up mernbers
ara r¢4uirgd to wrtribut¢ an amount rK)t £10.
ointment of Trustees
The Articles of As￿latt0￿ wovile that fv truSt￿S 4)P)￿tsd by SpnIu￿ 18ad8rs ol th• Kamia
Kagyu order of fibetan Buthjhwn.
Newly appointed trustees are wen irnluction traniwJ on thèir lèvd of txpariè￿
trustees are offered tranirYJ as aFVCVi*.
Or
antsational Struciur•
The organisation is ¢Jivid•d IMO a n￿1)￿1 of brarthts. earry oul the wowk of Ihe Trust. Tho main
branch. Kagyu Samye Ling provides t8athiry SUFPJrt guida￿e. g¥ves admin&r8tive asststsnce and
acts as head off￿e forth8 organisation.
The trustees are resp￿￿1b￿ for the (weral management aThJ c(mtrol ot the charty ar*J receive reports
from the branche5' cornmrttees. whth I￿UlYe ai one of Ih•"r number on each. Day to day
rnanagement ol the chan'ly 2021 was delegated to Sean McGovem.
Risk Mana
ernent
The trustees have a risk rnanagement siralegy. This conwjrises ol an amual rew*4 of risks ihe charity
May lace and the esta￿lshMent of sysiems pl￿edureS to miligaie thosè iisks. Two key areas are
heallh & safety, aThJ the settiNJ ol a reseThes arKI its r*gular rèv￿ by Irustees.
There ar8 two subsK1iary tradirvJ ccfflpaww8s as part d the Rthpa Trust Group, being Rokpa
Developments Ltd KSDL TrathThJ Ltd.
¢)big¢tiVos *nd A￿1¥1110$
The Trust's prwnary 0￿.ect$. as slated in its IAemoraThYum of Assc¢otKJn a￿..
1. To ryornote the Bu(klhisl loster r￿n.$eCtaIlaQ mter.rdHious ￿￿Ogue aThJ
uThYerstandirg.
2. To provide Mec1￿ care aThJ tlwapy.
3. To pThde eduCat￿ffj.
4_ To rel*ve poverty.
Rokpa Trust can trace its Ori￿n$ in the UK baek to 1963. when young AL*)ots, who had K•ft Tibat
came to Oxtor¢J an¢J a lew y8ars later 5ellled in Eskdalemuir. SeollaTra. e5tablishirvJ the litst fibetan
BL*Jdhi5t Centre in the Wesl. They named it Sarnye after the tirsl Bu(klhisl monastery in Tibet and
this was the beginni￿ of the Centre. whth has gwown over some SO years to beC￿e a renown•Y
instiiution lor the and of Bu(kJl*sm.
The aims ol Ihe charty fall into three areas: sprilual," health and eth￿atIOn: aThJ the relief of povety. The
charity seeks lo help 1rnp￿ &JucatKJn aTh1 rel￿ve rtherty. The charty dso seeks to expaTrJ the
undeistaThling ol &JthJhlsm.
Pago 2

Aokpa TTh￿t
Aeport ol the Trustees •nd Dlrector¥ for the >wr 31 Dee•mber ¢Mtlnu•d
The Trustees receive reports from JI parts of Rokpa Trust afKJ meet annully wrth volunteer5 who manage
the different branchès. This enables Ihe Board of Trustees to each aspe￿ ol the charitable aim5 to
ass￿$ the number of bengficiang5 that have teen assi5t¢d in oa¢h of arKI thg ways in which
they havè tenelKed from the work of the organisation. Along wlh the finrri¥ informabon produced in th¥
ygar ènd tinan¢ial S￿$￿￿nts. this is thè m*n moaswo of thè charitys SLrcess.
To achi&vè thè lirst ol its Charit￿e ctyth"v&s the Tnjst has estthished a number ot Tibetan Bu(klhist
Cant￿5 in the United Kinryjom. the m05t rk)tat4e bèiThJ the Kagyu Samyè Ling Pknasiery and Tibetan
Centre Whe￿ a Buddhist temple ha5 treen built_ In addition Holy 151and. on the West Coast ol Scotland. has
been aCq￿red by the Trust and has now dèvdoFed inio a ￿ace for retreals lor B￿'sts people ol dl
faiths.
To achwg Its Ob￿"ve ol feliewro Foverty. RLW Tntst ha5 for rnary years run pro?￿tS to feed homel8SS
and poor peok* in varicws ¢itss in th8 United Kinokn. Somg Ir￿neY is also ras8d to be sent to proi8cts
abroad.
Th8 organi5thn 1$ bas8(l on volunw lrbwlvem￿I wilh a low panl FWS in areas of man4ement and
administration. whose remuneratitsn is Set by the Board of Trust￿. n is h￿hlY dewrKJèni on th• many
unpai¢J voluni88rs who give their time to its work and its proFcts. The energy ￿ pwe commitment thai
they brirvJ to thè organisab.on is ai the very hèart ol Ihè ol Rokpa Trust.
In determining the objeth.ves the tnjstees ha￿ pa•J fegard to Charity Cornwuss*)n guida
on public benelit.
The charity is aware ol the increasirMJ risk ol tIan￿ng aThJ c￿lt card Iraud and regularfy adwse ￿1 users ol
online lacililies on the best strateg￿S to èmploy. The ￿Putab0n of the charity is very important and so ￿1
attempts are made to minwY*sè risks in Ihis resp9¢1. The Trusteos and Iccal grtyJps meet regularty to review
all policy (k)curnents. Al insurance5 are wewed as Ihe 5thJation dtrmands and upJated as no¢e$sary.
Aehiè¥err*nts and perfNfft•n
Kagyu Samye Llng Monastery and Tibelan Centre
Kagyu Sarnye LirvJ is the ￿dest and probabty the largest fibètsn Buth1hist Wnastsry in Evropè. It is located
in the beautiful and trarquil t*)rder5 of Scoiiand and is home tr) around 60 rrM)nks, nun5 and lay peo￿￿.
Samye Ling wèlcomès guests who come from all over the wortd ￿ partryate in ￿ rnany courses and sFK¢rt
relreais or just to rèla¥ in ihe peaceful ain*whèr•.
Kagyu Samye remained d05ed th0￿hoUl 2021 due to fv Cw(*19 pandemic. Conwuently, Ihere
has been a significant drop in irtome. Thè charity has teen Icwtunale in that is has suttrient ￿Se￿e5 to
keep it going.
thjring the p8ric#I ol loc*down. resident vofuM8ers wwe er#Jaged in ￿ renovation and inprovernent
work of guest and visitor accomrn(Mlation. This work ha5 invdv8d some necessary eXpendi￿re. But
otherwise expenditure has teen low. FurtherrrKYe, with a wew to long4erm SLStinatylity a lot of eryhasis
has been placed on gr0￿r￿ and haNesb"ng vegeiaL4es lor use on gte and LMN"Idir¥J gre￿ houses. In the
gardtrn work has largely used donated aTrJ recycled matwials.
DurirYJ this tirne the ¢harity was fortunate that many tsa¢hws ol our fineage were teaching 8xlènsiv&ly
online. Tho charity benelited frrrfn several w8eks of teaching from HH Karn￿pa, and many monlhs of
Scriptur￿ transmissrty)s Irom ThrarYJu Rinpoth$. Trrofor• th• 8￿j11St a¢tiwti"ès have fflourished during
this time.

Rokp Trust
Report ol the T￿￿te•S and DlY•¢kns erbded 31 Decem￿ 2021 eonllThued
K•gyu S•mye 020ty London
Kagyu Samye Dzong Tibetan &J(kYhist Centre fiT5t c¥￿ed in ￿11 1998 * oflers a pea¢•lul and
wel¢¢¥ning environment in its Centrè in centrd LoThJon.
It runs a pl￿raMMe ol c(urses aTrJ VKJrkshops locusing on meditation. BL*SJhisrn. arbj holisbc theTaFies. in
Bermondsey, near the hearl ol central LorKlon. It abo provth5 venues foi community activities and
allernative practitioners as wdl as a qualified Titelan dctlor vkno hdds regular clirbiGS where patient5
receive treatment using iradrfional Meth￿ts. This has teen intefrLVed due to the CovKI-19
pandernic bul teachiThJs have Conli.nL￿d lo be offered onlir*.
The Centre is cbsely connected to Kagyu Samye Lir#J Kkna5tery in gMtlarKJ, vknich was estabsished In
1967. and is under the direci guidarte ol Choje Lama Yeshe Losal RI￿e. As part of Ihe Kagyu
tradition. one of tF* lour main %hrds of Tibetan Bu(*Jhism, heade(I by His Holl￿S 17th Gyalwang
Karniapa Orgyen Trinley Doqe, the Centre Ic¥)ks to offer a corslanl programme of Buddh15t teachings.
me<litation retreats and methw.on instructiiy*. as as wovMJiNJ a I￿ace ol cam lor 8Lr(kJhists and TrJn-
Buthjhists alike. Lama Gelongma Zar4Jmo is the ￿ttYent lama and teacher ai Ihe Lon(k)n bran¢h.
There is a lovely Ti￿an Tea Flcxyn wth a 8rn￿l reathrMJ litsary attached. aThJ ￿mfOrtable $eatiThJ to enjoy
a moment of rdaxation. There is ￿s0 a shop ofleriro a vlide selection of Buddhisl books from all tradilion5,
and a variety ol relaled item5, SLKh as ir￿enSe. meditation cu5hion5. Statues aThJ malas.
Kagw SOM￿ Dzono Edlnburgh
After many years KSD Edinburgh is rThi wen es1th￿Sh&￿ in the captal uty.
In 2016. the Centre rdc<ated to a new building in Leilh_ The new Cenlre, wth its beautrful. domed Shrine
Rooffl and spaaous Y¢yJa Ro￿. ￿0￿￿e5 the ideal space lor a rarNJe ol heaJth-giviThJ activities to
benefit body and
Course activities were interwpied due ts the CO￿19 pandemic but teachiThJs have continued to be
oftered online.
Kagyu Sarnye Dzong Glasgow
From Ihe early 19805. a gTOUP of people met in the Glasg)w area 10 51udy arKI wacbse the Dhamia and to
work lowards having Iheir own base in Ihe area. dl u￿ter the auwces ol Samye Ling Monastery an
Tibetan Centrg near Esk￿￿eM￿lI in fv Border$.
The property at 7 Ashley Street If0m￿rIY known as Rokpa HoLL%e} was wrchased in May 2(M)O. a￿1 work
began to upJrade the roorns for use. It was fIn￿lY Ina￿urated in March 2￿1 by the Found1￿4 President ol
Rokpa Trust, and ctrlouThJer ol Samye knng. Dr Akoro Tulku RIn￿the. A semi.prolessional kntchen was
installed in the basernent to provbJe soup f¢y Ihe horneless arKI hungry in Glasgow.
The Re¢eption and Office are open on weekdays from 11am to 1pm. V•hen any viytNs are wekomed and
any phone messages actioned. Bolh the knbrary a￿1 Shcy are ￿$0 oFen on weekdays from 11am to Ipm.
and on som¥ w8¢kends by prior arraNJèmèN.
Everything that happens at Kagyu Samye DzorKJ Glasgow is due entirely lo the efforts of vdunteer slafl.
Centre activities have been interrupted due lo the Covid-19 parKlerni¢ Lwt ieachiNJs have continued to b8
ollergj online.

Rokpa Trust
Report of the Trustees al￿ Directors for th• yur •rthd 31 D•c•rr*w 2tr21 con1inued
Kagyu Sams* Dzong Scarbryough
In June 2013, Scart)ortsW BoroLwJh C￿￿¥1 wted to transfer the beauliful. hislorr building Lond&s￿)rOUgh
Lodgè io Aokpa Trust, as a Comrnunity Asset T￿ar￿ter. The locus has been on Ihe regeneTats"on ol this sile,
storing it to its Origin￿ sp￿ndOUr and cultural signilicance, and OFening it as a Centre for the healih 8fKJ
wellbeing ol the community. The main functK)n ol Ihe Centre is IO KKovM1e meditatv)n and cornpassion.based
mindfulnes5 dasses arK1 ietreais lor b)th B￿lhIS1S and non.BuLkJhists ￿ike. as weil as ￿alth and
wellbeing services with community outreach. This has bsèn iniemv￿d due lo the Covid-19 pandern￿ bul
18achiffjs have continued to bè Offer￿ onli￿.
Olher Kagyu Sam>* Dzwgj
These Centres around the UK rangè in srlè from small groups rywting in peOe'5 homes. io lh& largèr
Centres with their own properties. In 2021 there wèrè C￿treS in the ScoiDsh H￿hlands. Surrey. and Cardilf.
Lolhlorien
Lothl(>rien 1$ a th$rapeubC eommunty for Fwle wth mental health probth. Situated in a qU￿t rural settitYJ
in Southwest Scolland. Thè communty consists ol ￿SIdentS with mental he￿th prot4em5 and voluntary co-
workers. liviryJ in the 13.t)edroomed rnain house and a further fve Fecf4e Irviro in Roan Lo&Je, the &*'acent
move-on house. The staff. known as the Core Group, cnffle in on weekdays.
As a therapeutic commurNty. Lothlorien •rns 10 htrlp 10 a￿0P iheir strengths aThJ work towards
recovery through th8 shared experience of community lrfe. LotNorien differs Ir¢m tho u$ual apwach 10
resident'￿ care by wrning to minimistr Ihè dI&"r￿li0ns t*tween staff, volunteefs and residents and to avoK
tho division befften those who are Well. providiny ¢are fiw those who are 'unwell'. Instead, it strives to
¢reat& a ¢ulturè ol mutual SUF4)oo wh￿h lacilrtates Fecple in developir*J Iheir strengths and allows them to
see themsdves a5 hawry something to offer as well as hawiThJ something to gain trorn community lrfe.
The weekly pfogramme is mainly Ictused Organ￿ vegetable gathniThJ arhj oulth)or %th. It ￿$¢ indud9S
relaxation groups based on Tara Rokpa Therapy. Artwoth and ¢)wJLY*J.
Helping Hom*l¢ss in lh• Unll•d Klryd
Rokpa Trust continues to pmwde f¢)od aThJ olher neces9t￿$ lo Ihg hoffdèss in &asgow and LoThJon. This
was intgrTUPted during thè CovK1 parKleM￿ bLrt resumed in earty 2021.
ProJe¢ts
Cedarpeak Pfolecl In South Africa
The trustees of Rokpa Trust U.K. are SUFPlrtw• ol Rokpa Trust Swth Af￿ collatorating the Viston
CorporatK>n SA CC in forming Public Benetit (knnisatkjn IPBOI at Ceda￿ak Nature Reserve near Cape
Town. The princi￿ obJ'e¢tive ol thi% PBO vlill t* ￿ conserve woleci the natural enwronment. Buddhism
has always been closely linked to wacbsir#J in nattjral, 5eduded enwronmeffls and protectirrfJ and
con5erviru the enviionrneni. A Labrang lan Instituti￿ lor the prorro)tion of Buddhism, medi¢al ¢ar&. therapy
and education aThJ the rdief of poverty) W￿11 be txjilt on a d&stgnated ploi in Cedarpeak Reserve and this
is dirgclty ¢oncem8d wilh the FY0n￿li0n of Buddhisrn. The tru5tee5 of Rokpa Trust U.K. ars $ati$h"ed that thg
project to build the Labraro. whKh they inttrnd to lin4￿. is gntrety consistent wlh thwr own ob]'ectNes in
respe¢t ol thg lurthèrarte ol BLKldhism.
Continuadl
Page 5

Rokpa Trust
Report ol the Trust￿ ¥nd Threctors lor tl*>*arended 31 Dec￿nb￿ 2tr21 conlinued
Kw$lnot<y• Tempte Proh¢l
Rokpa Trust U.K. is collat￿TaIlrO with Rokpa Tnjst SA in buikliwJ a BLKJdhtst lenW￿ on land owned by
Aokpa Twst South Africa in KenSIn￿on in Johanr￿s￿￿1rg. The projecl will b8 financed by Rokpa Trust U.K.
and buih. rnainfained and adminislered by Aokpa Trust S(xth Alrica. The key otlectives of both trust5 arg
the sarne in respect ol the building and mainlainirrfJ of stL#Jy centres, monasteries, nunneries and teM￿s,
as well as tenelitirKJ and al￿viall￿) thè suttering of th• p￿r arnl undèrpriviléged. agad. the sick and the
nèady by tha provision of shèlter. refuge. la¢iliti"gs. fo¢#J. ¢lothirvJ and rned￿ine$. tt is parti¢ularfy noted that
th$r& is swe wverty in the artra of Kensiw in Johanne51xJrg arnl the temple w•ill be used as a for
leeding homeless people and lor the ger￿￿ relief of poverty. It is also noted thal there is inadequate loc
prOVi￿On lor Med￿al care, therapy and education in this area. It is agro8d that tho t•mple will be used for
these charitable wrposas in order to lullil thè cwb.vas ol LY)ih Iwsts.
Rokpa Developments Lirnited
Aokpa Developments Limiled. a wholly subsidiary of Row Twsi. was unabk io tradè in 2021 due to
the Cowd-19 pandemic. Thè shop offers goods frorn overseas as well as items made at Samya Ling. Thè
ale offers a variety ol focKI arKJ drink aTrJ is very wAar with wsitc4T.
Due lo the closure ol the S￿ and cale, Rokpa Devetopments Limtied TIAS to commit to donato any
profits lor the year 10 RCW TnJsi by way ol grft aid.
KSDL Tr•dlng Llmlled
KSDL Trading Limited. which rnns the shop and cale in Lonth)n. il was unable ￿ trade in 2021 io the
Govid-19 pandemi¢.
Due to closu￿ of the shop and cale , KSDL Tr•SThJ ￿fflited Vds unable to comit to donate any profits
lor the year lo Rokpa Tiusl by way ol glt ail.
Finanelal RÈv5•w
Oue to the Covid.19 pandemic. irwie has droFved sut6tantially. However. expenses have also been
reduced where possible. Rokpa Trust has been r￿Y1ThJ on ts reservès to weathèr the stomi.
lh• ¢ourw 01 2021 th• trust¢¢S ¢tythnue(I to Ic* a signifwl arrwJvnt of Rokpa Trust w*tal
reserves on the Insign￿ cash ￿attOrn which has benefit ol rlferiThJ stroThJer FSCS protection whlst
also offering higher interest rates on savings.
Reser￿$ polley
The Trustees reserves Fdicy is to mwntain a sum ffjuivalent to one yearfs core costs as a minimum to
enable the charity lo continue operaling during tirr￿S of unfO￿een financial demands or in the event ol
shothall in donat￿$. At Ihe year en¢J reserves toialliNJ £28.653.655 held by Rokpa Trusi. CX thèse
rèserves £937,200 restncted and £84.000 are designated. £6.958.070 ¢k$s￿led as Yreg re$ervg5'
and Iherefore the reseNes has been exceeded year.
Page 6

Rokpa Tn
Report of the Trustees •rKI Directors for the >*ar ended 31 Decerrkn 21Y21 eonllnued
Plans lor luture perlods
During the Course of 2021 all the A<ty TrLtst c*ntres refflwn￿ dosed io tha COVKI J)arNknic.
9 Fèbruary 2022 the tmstees decided gyadually to o￿n up thè ¢entres in light ol ihè U.K. govemment
decision lo rdax Covid-19 restrictions. Samye openeLI again on 17 March 20¥d and is n¢)w lully open
lor day w&tors. It will gradually cp9n to ovemighi guests onco necessary renovations have been completed
to some guesl accornmodati<)n arky once ffl0￿ ¥oluNews have re¢futr6d. Thè trustèes instructed lh&
branch centres to deci¢Je lor themsefve5 7*rt￿ and how to Ok)en tthr¥ into a¢tfjLWIt reltrvant U.K. I
governme￿ ru￿$ and gu*Jelin8S.
During the year. £1CO,OCKI was transferred to fibet lor c0rmiiss￿irMj ol their ieachwy5 in texL SI￿ the
year end, permi&8￿￿ has been given for a buikl Prop￿ io be undertaken at Dolma Lhakang in Tibet. So the
£IOO.000 will be divert8d io lund the fwikl prop¢1 instead.
Page 7

Hokpa Trust
Report of t￿ Tntsi••s and Dlr•etors lor th• >••r ended 31 De¢ern￿ 2021 Mntlnued
Tru$tees' responsibilities In relatlon lo Ihe flnaThel•l slatwn
Company law r•quirÈs the twstee5. as directors, to wepare statemènts lor each linaKial pèriod
whlch give a true and fair wew of the state of the affaits arnl of thè surplus or ¢JefKit of the ¢ompany lor that
period. In prèparing thos• r1nrti￿ Statements the trustees a￿ required lo select suitatle accounting
rKJli¢ie$ and then apply tr*m consslently, rnake 1￿MentS and estimatès tt)at are rèasonablè and prudont
and State whether appI￿able accourning siarNJards hav& b8en fdb)wed. subj'ect to any mattrrial departur&s
discbsed and extyained in the financid statèmertts. and prepare the fi'nanrA statements on the going
concem basis unless it is irwoyiate to presume that the company wll continue in operational 8xisience.
The trustees are ￿ponSIble lor maintsiniNJ surtatlè a¢¢ounting re¢ords whith dixlose with reasonat4e
accuracy at any time the linanciaf F<)sth"on of the company arky to enthe thern to ensure that the financi
stat•mÈnis eomply with the Cornpanies Act 2(X)6. They are also resWnSi￿e lor safeguarding the assets ol
Ihe ¢onpany and hew* for lakiThJ reasonat4e si8ps lor ￿￿tion and ol Iraud and tslhgr
irregularities.
In accordan¢• th ¢ompany law, as cornpany director4 certrfy Ihat so lar as w• *• awarè thèrè 1$ no
relevant audit inf*ymats'on ol which the company's a￿1110￿ are unaware. We lurthèr ¢ertify lh* w$ hav
taken all the steps that we ought io ha￿ taken in order to make ourselve5 aware of any rdevant audit
information and to •Sts￿l$h that th* audito￿ are aware of that information.
Audiiors
A resolutKJn will be Fvoposed at thè Amual Gener￿ Meetirg thal & Co timiled be re-appointed as
auditors of thè tharity for thtr ￿$￿Ing year.
On b8haJl of thè board
15-8-28...
Tsu
albar Laffla
Page 8

Independenl ALKlltorfs Report to Ihe Ilembers and Tn￿lee$ of Rokpa Trust
for the ye•r efftling 31 De¢ember2<fdi
Opinion
Wè hav& audrted the financial statsments of Rokpa Trust for the ye* eTraed 31 t)ecernbef ￿21 wh
cornpri$8 th? Consolidated Statement of Fin*Kk41 Aebvitiès. the Chaiity Balarte Sheet, the Ctsnsoli¢Jated
Balance Sheet. the cor￿01￿1ated Cash Flow Statement and the related Tr)tes. irtluding a summary ol
ggnrficant accounting pdiues. The finwal Feportiro tramew(xk that has Ixen applied in their
F*eparation is appI￿le law arKI United Kiwm AccountiThJ SlaThJards. i￿￿dIr￿j Fina[￿1• Reporting
Standard 102.. The Financial RepM("ng StaTrYard W¢atrAe in the UK aTrJ Republ￿ of IrelaThJ (United
Kingdum G8￿O￿lY A¢gsXgd Accounb"ThJ Praet¢sl.
In ¢)ur opin￿n. thè finarwl ststemgnts:
- give a true and fair ￿eW ol the slate ot the group's and thvenl Charitab￿ ujmpanls alfars as at 31
December 2021 and ol the groups Ir￿me ar*1 expeThSture lor the ypar then enJed:
. havè prcp6rty pyeparad in a(£ofdw with unrt￿ ￿.￿M Gw*ralty Awted Aceountir4J
Practice.
- have been prgparod in accordance with thè c￿npanIeS Act 2£￿. ts Chariti95 Ad 2011. tlk Charities
and Trustee Investment {Scotla￿ Ad 2￿$ arxl regulath'on 8 ot the Charilies Aets)unts Iscollandl
Regu￿110r6 2006 las amenLl*YI.
Basls for oplnlon
wrKlucted audr( in wth IntemalwJnal StaThJards on IUKI IISAS IUKII aThJ
applic*e law. Our reS￿n￿till￿.es undef those standards arè lurthei describèd in the Audrtor'$
responsitslities for the audit of the financial statements section ot our fepyt. We arè tfvJ*wn(Jent of Ihe
Charity in a¢cordarKe with the eth￿ r8q¢Jirements that are fdevant to our autht of the financial
statements in the UK, including the FRC'S Ethtal StaThYard, the provisiorts available lor small
eniities. in the circumstances set out in note 1 to the financ421 s¢atements. and we have fulfilled our other
èthical respon&bilities in accofdance wrth the￿ requirements. We believ6 Ihai audil eWder￿ w8
have obtained is sufficiènt and apFwkate to WOVKle a basis foi (wr okNnh)n.
Con¢ly$ion$ rèlating to goiivj eone•rn
In audilirvJ the firtancKIl statement5. we havt co￿lUded that the mtmbers use of thè goiThJ concem basis
ol accountiThJ preparation of the fina￿1￿ ststwnerls is arv¢)wate.
Based on the work we have Fxeformed. we have not wjentthed any Materi￿ urrErtainlies relating io the
èvents or co￿rtIOnS that. indNidually 01 colthivèly. may cast sKjnrf￿nt doubt on the charitys ability to
conbnue as a going con(xrn for a ol at 1ga51 Iwdvg rYw)nth5 frryn vthan the oiKJinal financial
stalements were authorised lor i55U¢.
Our responsits'litie5 and Ihe resFon5thylitEs of ts trLtstees with res￿ to Gr)ing c(rtem arè descrit*d in
the relevant sections ol Ihe rep)rt.
Oihor infornwtlon
The trustees are resrxlnsl￿e lor the olher inlormatiM. The other inlormatw ¢))mtXi5es the infonnalion
includ8d in thè annual rewrt other than fina￿.￿1 statements ￿ our audrtor's reFQrt theieon. Our
opinion gn tho financial stater[￿ts (trjes not ￿eT the other inforrnthrb and, èxcept to lh8 extgnt
otherwise explicitly stated in our rekrt not express any torm Of assura￿ there￿.
In conne￿10n vthh our audit of the th"nancial slatements. 0￿ responwt*"lrty is to ￿ad the other inlom)abon
and. in doing so. Cons￿er whth•r the other inlomation is materiJly Irt£￿Si$tent with thè tinancial
statements or our k1￿*￿edge olxwned in the audit or Ot1￿￿e atvgars to be rnaterialty rYNsstated.
Page 9

Indepondènt AudStoe$ Aeport to t￿ and of Rokpo Tn*t
lor Ihe year ending 31 December 2021
11 we identify such matèriat incon&siències L¥ aFpar8nt malw1￿ misslalements. we are reqLJired to
deterrnine W￿er there is a material mrsstalement in the finartial statements or a material rnisstatement
of the other information. If. based ￿ the work we have perfomied. wè cortlLvJè that Ihere is a mat•iial
misstatement ol this other inlomiats"on. we arn r8quir*l to r•pM fact. We have nothirvj lo r¢port in Ihi
r8gar<J.
Oplnlons on other Ir￿tter3 prescrknl by the c￿*nE•S Acl 2r
In ¢wr opinion. based on the work urylertaken in the course of the aL#JI:
. the inforrna￿.￿ given in ts irusiees. report finc0￿￿￿tir*j thè strategie T0￿rt ar#J dir8etors' r•FOrtI for
the finaffjal year for vthich thè firllneiaj Stslerwts are prepared is consislent wlh Ihe ffinancial staternents..
and
. the trustees. reF￿ linco￿)ratir￿ the strategic re[￿ aThl tha th"rn(aots' r8P)rtl have bè8n w8par8d in
acCOrda￿e with app4￿able legaj r8wir8mènis.
Motter¥ on whlch we are requlred to report by excepllon
In the light ol the knowle4JJe aThJ undersianthng of Charty rts •rMrormèrrt obtainèd in Ihè eoursè of
the audit. wè hav• not id8nlif*l matwial misstatements in the Trustees. Amual Rep)rL
We have nothing lo repc*t in resFect of Ihe folknhing matteys in relation ￿ which the Conwanies 2(*J6
requires us io repm 10 you il, in our OFJnKJn'.
. adequ8ts account￿r￿ re￿rdS have nol been kept or retu￿￿ *uate for OLX audit ha￿ not been
received frorn brancFEs nol wsited by us.,
. the linanci￿ statements are not in agreement th• rneords and relums:
. cèrtain di$¢1o$ur¢s of Irust¢¢s' rwnuneraiion sp￿Il￿d by law are not made; or
. we have not oljtained all the infomat*Jn aThJ e4Yanatiors r*c•ssary for thè of our audit.
C*Jr objectivès aT• to obtain rèason&4o assurance atrM)Ut vthether the ffinanci￿ staternenls as a whole are
Ir¥e from rnaterial misstaternent, %¥helher due lo fraud or error, and lo issue an audrtofs report that includes
ovr opinion. Reasonable assurarte is a hwJh levd of assurance, tjvl is not a guaranteè that an audit
conducted in accordance wih ISAS IUKI ￿11 always detect a rnateri￿ misstatamènt whèn it exist$.
Misstatements can arisè Irom fraud or èrror arwj are ¢onsidered m*ell"al. rf indivKJually or in aggwate. they
¢ould reasonably expecl¢d to InfI￿￿e the econorThc decisons of users taken on the basis of these
lin￿la1 staten*nts.
A further description of tsJr resFt)nsibilili85 lor audrt ol the Tinar￿￿￿1 slatgm9nts is I(￿￿1￿1 on thg
Finarrial Fleporbn9 COU￿￿1 s **)site at ￿V￿.frc.Org.Vk1a￿￿I1OrTes[wSlljIrties. descripth￿ fonns part
of our auditors rep)rt.
Responslbllltl•s of Ihe truslees
As ex￿￿'ned rn0￿ fully in truslees. respJnwtIl￿es statement set OLrt on page 8, the twslees are
responsible lor the p￿paration ol the finanoal staterreNs and lor b&"ng sab"sfied thai they gNe a true and
lair view. and lor such intemal contrd as they detemine is nècèssary to enable the prèparation of finarKial
statements Ihat are Ireefrom material rni55taterrvrt. v*the￿r dLJe to IraLKI or error.
In preparing the fin￿al statements. the irusw are restw)nsibTe lor assessing the Charity's ability 10
continue as a goirwJ concern. th"sdoyThJ. 85 aFrAi¢￿•. malter5 ¥elat•d to goiry 1￿CeM and using the
going concern ba￿$ of ac¢J)unting unless the trustees wther Int￿￿1 to l*]uthte the Charity or to cease
0￿rat￿$, or have no realistic attemative to do so.
Page 10

Independent Audltorfs Reporf to Ihe Menknr3 •nd Trus*es of Aokpa Tn
for the ye¥r endlng 31 December 2021
Our re5ponslbllltle5 lor the audit of Ihe financial stat￿nts
Wè identify and assèss the risks of material misstalernent of the financd statements. whether due tts fra￿1
or error, and then design aThd perfo￿ audit pr¢xèdurns resp￿$1￿ to ttv)se risk& irKjLTr￿ng obtsirlng audrt
evidence that is SUff￿lent and aFvopriat8 to provKle a basts for our or*nion.
In identrfw'ng and assessing risks of malerial missweNwrt in res￿ d irr8gul*ilios. N*ILKling fraud
non<ornpliance wth laws and reguLations. we Cr￿￿dered the folhyMThJ.'
results of our eryuiries of managefflent aboul thgir KJeNIr￿￿l and 8sse$gment ol the risks ol
irregularities-
any maners we havirKJ obtwn8d and re¥ie**d charity's ¢knUfftsTrtat￿n of their polhies and
procedures rdatiThJ to..
. identifying, evaluating arnl com￿Y1￿j laws aTrJ regulatil￿ arKI ¥the￿r they are awar* ol any
in*anees ol Th)n-¢ompliarto".
. detOCting arky reSFon(*r*J to risks ol fraud aNJ vltsther Ih&y have any k1￿￿￿dge ol any actual.
susp•cted or allgg8d fra￿.
lh8 WiteM￿ ￿ntrOl$ •Stsblished io niligaiè risks ol IrnLkl or non-comKlrdnce with laws and
ulation$'.
the matters discussed the aLwJii learn regarthrKJ h)w and ¥h*re frwd mwJht c(cur in the linancial
statements and any poi8n11￿ Ind￿￿01$ ol fraud.
As a result ol these wocedures. we cor6idered Ihe Okwiunitw aTrJ iwntives that may exist wiihin the
organisation for fraud and Kleniilied thè gieaièsi p)lential lor IraL*J to be in relation io rnanagement overrmde
which, in cornrnon vthh all audit$ under ISAS IUKI. wè arg required to perlorm Speci￿ procedures
respond lo this risk.
We ￿$0 obtained an undorstandiThJ of legal aThJ regulatory framewort( that tt)è coffpany operates in.
locusing on provisions ol those laws and regulations that had a direct èifet on the dèt•mination of
material arnounts and disclosures in the linanciJ staterrents. The key laws arKI wthations we ¢onSKJered
this context i￿l￿ded th8 Chaiilies 8rKJ Trustee Investmèm Iscotlandl Act 2005 and regulatKJn 8 of the
Charpbes Accounts (scola￿j) Regulth'ons 2rTh las amethl ar￿ C(MMpanie5 Act 2006.
As a r8suIt of perfomiNJ the abovè. in reswns8 IO ihe nsks thntified. we did not #Jenlify any key al
matters related to the potential risk ol fraud or non-cofflpliance with laws regulatio￿.
In addition to the ¥txJve. our procedures to reskKJnd io risks Klenlified the lollowng."
r¥viewin9 the finan¢i¥ statèment ￿￿￿O$Ur&S aThJ testing to sipportirMJ thcumèntation to assèss
corn￿18nce with provisions ol relevant laws and ￿LIatiOnS d&wibed as hawwwj a ¢Ji¥•th •11￿ on thtr
financial statements..
ewuiring of rnanageFrent concernirMJ aclual ar¥J Fthntial lilvjation cLaims".
performirrtJ anal￿￿1 wocedures io thntty any unusual or urexFecled relationships thal may irK1icale
risks ol mat¥rial misstaiemeni due to fra￿".
reading minules of meelings ol those charwl ￿ goveman¢e" ￿[1
in addressing the risk ol IraL*I through managernent override of contrds. testing the approwateness ol
jOtJmal antries and other adjustments: assessiry Y￿￿her thè jU￿J&MentS ma(J8 in makng acCoU￿1r￿j
estimates are indicaty've of a FX)lential bias., evaluatiThJ the rationale ol any wgrI1￿nl transa¢tior
that arè ttnusu41 or ou￿ld& the rK)rm& ¢OLWSe ol the charity's work.
We also communicated rdevanl #Jonbfiad and regulations aThJ Wenlial fraLkl risks to all engagernent
tearn members and rernwned *ft to any irKlications of IraLKI ly nM¢0m￿lante wilh laws and regulat
throug1￿rt th8 a¢Jthl.
Pag•11

Independent Audlt¢r'$ Report lo the Members and Trust••s ol Rokpa Trusl
for thè ￿ar ondlng 31 00¢omber 2021
Use ol this report
This report is made solely to the rnembers ol Rt*pa Tru51, as a bcKly, in aCc￿danCe wth Chapter
3 of Part 16 01 the Companie5 Act 2Crf)6. Our audit work has been undertaken so that we might
state to the Charity's members those matters we are required to state io them in an audilor's
report and lor ro other purpose. To the fullesl extent permitted by law. we th) not accept or
assume responsibilrty to anyone other than the Charity'$ mgmbers as a tw>Jy. lor our authl woth.
lor this repot1. or lor the opinrons we have lomed.
Joanne Thomlinson FCA
Senior Siatutory Auditor
For and on behalf ol Dodd & Co Limit8d. Chartered fv£countanl$ & Registered Audilors
FIFTEEN Rosehill
Montgomery Way
Rosehill Esiaie
Carlisle
CA1 2RW
Oate.. ..Q.%
Page 12

Rokpa Trust
Consolldated Slaternent ol Finan¢i•l kiivities
{Incorporatlng In¢om¢ and èxp8nditure account)
For Ihè Y￿r Ended
31 December 2021
31.12.21
31.12.20
Re$tri¢ted UnwÈstw•etsd Totsl R•strlct•d Unrestricted
Total
Incomè Irom:
Donatrjns aThJ legaues
Other trading actNit
lTh￿tr￿*nt$
Charith￿e acl'vit
191,552
229,137 420.689
142.851
142.851
21.227
21.244
307.372
307.372
178.353
1,318.407
237,664
35,865
470.748
1,496,760
237.664
36,009
470.748
17
144
Totsl Incom•
700 587 892 156
178497
2241 181
Exp•ndRure on:
Raising lurmts
Fundraising tradi
harita￿a aetivities
4596
4.369
8,539
28.194
1,532,701
28,194
1.438.247
28.￿ 1.644.464 1.672.464
Tot•1 0X￿nd11Ul•
32.￿ 1,655.699 1,688.295
102.993
1.466.441
1,569,434
Nel Income I lexpendiiur•l
95S112
796,139
75.504
671 747
Transfers bewn ftJrKIs
18.517.SOSI
8.517.SJS
Gwnslllossesl on revalualion
of investm6￿t kwrty
194.425
194,425
N•t mo¥•mwts In lunds
8.358,532
7.756.818
601.714
75.504
596,243
671,747
Funds brcwht loThward
9,295.732 19.959,637 29.255.369 9,220,228
19.363,394 28.583.622
Funds carried forward
937 2C(1 27 716 455 28 653 655 9 295 732
19 959 637 29 255 369
Page 13

Rokp• Trusl
Group Balance Sheet as at
31 Oecembor 2021
Company numter. 3260031
31.12.21
31.12.20
Fixed assels
Tangible assels
Investrnenl property
10
19,993.753
20,054.079
478.207
20,674,385
20,532.286
Currant assets
Stocks
Debtors
Investments
Cash at ba￿ and in harxf
12
138.833
13
58,545
14 1.170.319
6.909.028
139.936
23,206
8.842.526
8276.725
9.005.668
Credltots: Amwnts tslilng due wflhin o
year
15
288.860
269.449
t CUrr￿t assets
7,987,865
8 736.219
Totsl assets loss curr￿rt Ilablllllos
28.662.250
29.288.505
Credltofs: Amounts fallSng due after more
than on• yoar
16
18.5951
112.8551
Provisions for liabllllies and chargey
12811
28.653.655
29.255.369
Funds and reserves
Restri￿ed lunds
un￿striCted funds
937.200
27.716.455
9.295.732
19.959.637
28,653.655
29.255,369
The noles lorwn part ol the financial siatements.
The linatKial stalernenlswere approved by the Board *Ere s¥Jned on its tthatf ty.
m Palbar Lama
Pagp 14

Rokpa Trust
Company Balane• Sh••t as at
31 December 2021
Company number. 326CW)31
31.1221
31.1220
Fixod Assots
Tangible assels
InvestslleNs
Investrnenl prcyety
10
19,992,495
20.052.599
478 207
20,en,131
20.S30.810
Curmnt ass•ts
Stocks
Debtors
Investments
Cash al bank and in han($
12
13
14
11,191
149.892
1.170,319
11.264
130,srJ
8.762.625
B.184.425
8,904.412
Credltors: Amounts tslling du¢ wilhin on• 15
N•1 eurrnnt assets
7.895.564
8.634,991
Total assets less vJrrent Ilabllltles
28.568.69S
29.165.801
CT•diiors: Amounts falllng due after mo
than one yeor
16
18.5951
112,8551
29.152,946
Funds and reser￿9
Restricted tunds
Lknestricied tur￿$
937,200
27.622,S¥)0
9.295,732
19.857,214
29.152 946
The notes I￿rn part of the fin￿1#1 statèM￿ts.
The fInarKa￿ 5Memsnts were aFprov&J by the Boar(l a￿1 were ts behatt Lty:
Tsultim Pabxr Lama
Page IS

Rokpa Trusl
Group Cash How Slatement ¥$ •t
31 December 2021
31.12.21
31.12.20
Nole
Cash flows from oyrallng acllvltl•s:
Net cash provldedby opernting activities
11.951.742)
618.430
Cagh flows from Investlng activities:
Dividends, interest and ￿nts from investrnents
Purchase of property. plant and equipment
Nol cash used In In￿slIng acllvR
21,244
36.009
358.986
1322.977
18.244
Cash flow$ Irom Ilnanclng 8¢tlvltles:
Repayments ol borrowngs
Nel cash used In Ilnanclng a¢llvfths
726.772
1726,772
Chang? in ¢a$h and Cash equiv*lents ID Ihe report
perlod
24
11.933,4981
1431,3191
Cash and cash •qulv•l•nt$ •1 lh• b•glnnlng ol th•
porting period
24
8.842.526
9,273,845
Cash ond cash •(wi¥alents al the end of the reportlng
period
24
6.SJ)9.028
8.842,526
Page 16

Rokpa Trust
Note5 10 Ihe lInar￿lI1 stst•mtn
31 December 21)21
1 pxcounllng pollcles
The accounts Ihnarwl ststementsi have twn wepared in accordanc8V￿lh thè Statèment ol
Recommended Practice.. Accoun1iTrJ Pep)rting by Charib"e5 prepanThJ their accounts in accordance
4th Ihe Financial Reporting Standard ap￿Kable in the UK and RepU￿1C of IreL4nd IFRS 1021 and the
Financial Reporting Siandard ap¥)licable in the Uniied Kiwom aThJ Republi¢ of Ifeland IFRS 1021 and the
Charities Act 2011 and UK Generally Accept*J Accountiro Practice as rt ap￿leS from 1 January 2019. Ihg
Charitie5 and Tiustee Investment (Scollandl Aci 2C#J5 aNI r•guLabrm 8 of the Charfa'es Accounts
Iscothndl Regulations 2CKJ6 las affjendedl.
8a¥ls of prnpar¥llon
Th8 charity m8•is th8 definition ol a benefft entsty urth FAS 102.
Golny c£*Kem
These finaroal slatemonis hav• tthn prepai•don awiw Conc￿ baw.
FollowiThJ Ihe oulbreak ol Ihe COVIO.19 PwKkn￿. the Trustees have re￿8￿1 impa￿the
unc8rtainliès sUnoU￿11r4j th8 paTrJ8micwll havtr on the charity. As a ol Ihtts rewew, the Tr￿1
remain confhlent thatthefe are Sutt￿lent cash re5erv8s availat4e to &￿ure1he charity can resumè normal
operations. and as such a￿ sa0sf￿1 that tsre are rKJ m*enal urKertat'rrtwatQLrt chaiivs abihty t¢
continue as a going COr￿ern.
Conw•ny
Th8 compary is a ¢haiilab18 company limite(I by ywte8. wjryirated in and W*s.
Principal place of business:
Samye Ling Tibelan Cenire
E5kdalemuir
Langholm
DG13CK)L
T*nglbl• Ilx•d ass￿$
All assets with an exp￿ted useful lile exceedir¥J year are caprtalised In the balance sheet. Tanoibl•
fixed assets other than Ir8eholY heritsNe laThJ are ststed at Cl)Sl kss (Ivec￿li0n. Depreryation is
prowded al the folbw'ng lates io ￿te off Ihe ¢ost bss resKlual value ol ea¢h asset over its exFeded
useful economic lrfe..
8uildings
8uilding ifflprovemenls
Archives
Temple fitlirKJs an¢J equipment 0%
Rofurbishmenl costs
20% Strai￿ line
Equipmenl
15% balar
Fixtures and fittings
1 5% reducirvj balarKe
Motor vehides
25% reducirwJ balance
Cornpulei equipmeni
33% 51raight line
Oflice equipment
15% reduciro ￿ance
Plant and machinery
15% redLtciro baLlr￿¢
15% f8ducing b31ar
No depieciab.on has been prow¢Jed on temple fftb.rys and archryes as. in O￿nIon olthetrustees, tt
cairying value is al leasl equal lo original cost. Depreciation is onty chars*d on additional proFerty
improvem￿t$ ai a ratè 0115% reduciny baLanc•. In the wnion of Ihv trustees any dekxec1ai￿Th on the
buildings elementol la￿1 a￿1 buikyiros 1￿MIld be irnmalerial. The carrying value ol treeho￿ heritablè
property Is rewewed on a regular basis and any impairments will te recognised_
Pagtr17

Rokpa Trusl
Noles to Ihe financlal stAlem•nts
31 December 2021
1 A¢¢ountlna pollel•s eontlnu
In¥•stm•nl propertl•s
Investrnent proFerbes are induyed in the accounts at Iwr value. No dekYe(iation 15 tharged on
In￿Stment P￿￿1*8S in lin8 FRS ]￿2.
Liabilities
Tradè creditors are oblKJations io pay lor go￿ts or seThices that have beèn acquired in the ordinary
course ot busin85s from SUFpli8rs. A￿oUnts payatA¢ ar• ¢lassrf*d as CLwrènt liabilth.es il tho Charity does
not have an u￿￿ltional rvJht. at the eThY ol the reporting ￿riod, to deler selll8rn8nt of thè crèditor lor at
least Melve rr￿thS arter the reportirrtJ ¢Jale. 11 the￿ is an uncond1b0n￿ right io defer 5etUement lor at
least tsvelvè mc¥)ths after the rep)rtiro date. they are pyeseffled as rKffl<urrent liatslities.
Trade creditors are recognised inilialty at Ihe transaction K¥ice arKI subswwenty mgasurgd at amorthsed
cost using the efleciNe interest methc¥J.
Flnan¢l•l Instrum¢n1$
Financial assets a￿1 linarod lithlilies are recc•3nised vAw the charity becomes a party to tho
contractual provisions of the instrument. Finartial likn"lilies aThJ equity instruments are dassified
a￿ordIng to the substa￿¢ ol the (xJntra(Xual arrang￿ entered into. An equty instrument is any
contraci that evidences a resK1ual interesi assèts of ths Chanty after deductiThJ all ol its liabilities.
I finarrial assets and IrabAities are iThtially measured at transaCI￿n price (ir￿1￿11Th3 transaC￿n cosisl.
except for those financial assets dassilied as at lair value ihroLKJh profit or loss. which are initially
measured ai fair value [Wh￿h is nomxlly the tranS￿l0n pl￿e exdwjing transaciion coslsl. unless the
arrangement constitules a financing transaction. 11 an arrangemènt constitutes a financing transactson.
the finanryal asset or financi& liatylity is n*asured al wesent ¥￿ue of the future payments discounts
at a markel rate ol Interest lor a similar debt Instrument.
Financi￿ assets aTrJ liabil￿e5 are only oflset in th8 Statèment of position whèn. and only when
there exists a legally enlorceat4e right to set oft the recognised anKJunts and Ihe Charity inttrTrth 8ithèr to
settle on a ner basis. or io realise the assei and serfe the liakn.lity simuttaneousty.
Financi￿ assets *• dere¢ognised vh*n and al ths contractual rYJhts to thè cash flthys from
the financial asset expire or are setlle(I, bl the Charity transfers to another party substantially all ol the
risks and rewards of ownership ol the finarKd asset, or cl the Charity. de¥*te having retained so￿. but
not all, signif￿1 risks aThJ rewa￿ ol ownership, has transferred control ol the asset to another party.
Financial liabilities are derecognised txly wh¢n th¢ cwation in the contrtth is dscharged.
ca￿elIe*y or expl￿.
Fund$
The Charity operates restricted, Unrestrict￿ and designated fu￿ts. Restricted lund5 are thoso whore the
doTh)r is specrfic as to the [￿0 to which the fuThJs are to be puL Unrestricted fuThts are those where the
¢harity is frèè to expènd thè lund$ in a¢Co￿anCe with th& ¢onststtrtion. D8swJnaied luThJs aro those set
as#Ye lor a speci1￿ Wr￿Se by the Trustees.
Investments
Fixed asset iTrvestrnents are stated at C05t.
Curr8th asset invasbnants are I￿LM￿d * larv￿￿& aThJ indLpJ& any short-term. highty IhJu#J assets.
p￿18

Rokpa Twst
Notes to the flnancial slat•ne
31 December 2021
1 Accoun1kng poll¢les conllnued
¢)dL
Slocks aThJ work in progres5 are vlued ￿ a first in lirst oth basi5 at Ihe ol aThJ net realisaty
valLW.
In¢ome
Incthne is re¢ts>Mse11 when ¢oThlitws of wctstllity. entitlement arKI measuremenl have iwn met.
The a¢counting Pj1￿leS lor specrfic ty￿S ol i￿e are set Wow:
mn￿latIon. rental Incom?. couptse fee¥s cwrse donolion$
A¢¢ommcthkn'on. r8nlal irKorne. course fee5 aThJ course donatIry￿ are re¢(4nised when the event takes
place or the serV￿e is provKled. Income re¢eived whtch does Th)t meel the Co￿&t￿r6 recognition at
Ihe year erKJ are in¢lud8d in credtors to be carried lryward to the Idlov*iFV year.
Donations and leycles
The value of inccme from donati￿ and I￿leS accruir¥J to ihe tharity are recojniwl as 9>)n as il is
prudenl and prac11ca￿e to do so. Such i￿)me 15 not recc*JThsed unty"I the c￿J￿10nS lor receipt have
been met aTrJ there is probability ol re¢ew. Furthemiore, the charity co￿lderS thal the factors tsf
entillement, prOba￿"11fy arml MeasU￿Me￿ ffhJst be rnet before tthrKJ acmint of this i1￿Me.
Expenditure
ExFendilure 15 ac(*unied ior on Ihe a￿u￿S basis. Wherever [￿S￿ble, experKlilure is dassilied
a￿OrdIr￿J to ils usage. Where this is rK¢t FQ5sl￿e. cv5ts are alkKated accordiivj to the ￿lMary aciivity
ol the branch which has irKurred that experxlilufe. The costs which ¢anr￿1 be allocated direcuy are
shown as Costs in the Slatement of FinancHI AcbvitE5. Where expeThSiuro rdates to a specific
projecl it is allocaled lo that prqecl a5 restri¢teil eX￿r￿J[bjre.
Deferred tsx
Deferred tax is recognised in reSp￿cl of all thmirwJ thllwgJKes Ihat have originatoj nol reversed at the
balance sheet date.
Consolldatlon
Th& consolidaled accounts i￿lUde the accounts of the t*arty and rts subsidiaries. dl ol wh￿h are
p￿pared to 31 December 2021. The results ol the subsKJiaries have been inclu(Jed in the ¢onsc4idated
Statement ol Financial Activities trom the date of acquisith"on.
Irrecoverable VAT
Irrecoverable VAT is charpj against the catewy of reswces expethj Icy which it was incu￿ed.
Support costs
Support costs include cenlfal I￿￿10￿ aNI have been alk*al&J to acbvty cytst categ¢Jies M a basis
consistent Ihe use ol resc￿rces.
Page 19

Rokpa Twst
Not￿ to Ihe a¢¢ounts
For Year Endèd
31 December 2021
2 Donations and leoxi•s
31.12.21
Aestrkted Unrestri¢ted Total
31.12.20
Total
Donations
Legacies
Slupa ashes
167,780
20.865
2,907
191.552
161.669
67.468
329.449
88.333
2,907
420,689
1.154,887
339.228
2.645
1,496,760
229.137
3 ot￿r trading activilies
31.12.21
Reslrlcl•d Unrestrl¢ted . Tolal
31.12.20
Tot81
Fundraising events
Room hire & rental income
Sales & café income
Miscellaneous income
2,858
132,110
1,313
6,570
142.851
2.858
132,110
1.313
6.570
142.851
2.855
181,467
51.949
1,393
237,664
4 Inveslment$
31.12.21
Restrkted Unrèstricted
31.12.20
Totsl
Total
Bank interest
17
17
21.227
21.227
21.244
36.009
Page 20

Row Twsl
Notes to the •c¢ounts
For tha Year Ended
31 D0￿mber 2021
5 Charltablg actlvltles
31.12.21
Restri￿ed Unrns¢rl¢l•d
31.12.20
Total
Toial
Course lees anddonalions
Spintual
Heatlh & education
15.394
1.766
40
Totalcourse fees and d￿1￿$
40
40
17,160
Accornn￿dal￿ & retreat
Spiritual
Health & education
TOtala￿mMC￿tb)n
75.563
231.769
307.332
75,563
231,769
307,332
208.203
245.272
453.475
Other incon
113
470.748
307.372
307.372
P¥21

Rokpa Tnjst
Notes to the accounts
For the Year Ended 31 Decembor 2021
6 Expenditu
31.12.21
Raising Fundraislng Splrftual Hèallh &
lunds
Tr¥ding
Education
31.12.20
Total
Total
Dlre¢t ¢osts
Purchases
Farm & gardens
Statue cost5
Mis¢¢llaneous
Travel
Fundraising & ￿bI￿lty
Focd & household
expenses
6.19)
17.403
6.1
18.702
5.974
2.906
5.716
7.476
9.950
14,532
3B59
7.557
2.632
575
10.916
9.308
8.474
6.676
7.899
4.307
50.154
18.371
72.832
151.014
Expenses of subsmdiary
trading activities
Workshops & sangha
costs
Repairs & maintenance
Salaries. allOwa￿eS &
expenses
Establishmeni costs
Course expenses
Donations &
sponsorship
Volunteer allowances & expenses
Training
6.866
6.866
27.844
312
265.112
145.075
145.075
23.820 148.026 171,846
.216,002
35.922 251.924
1,880
170.664
240,666
7,641
860 664.344
310,821
3.449
22.038
22.038
Total direct costs
8.965
6,866 1. 137.239 237.325 1.390,395 1,224.077
Page r2

Rokpa Trust
Notes 1¢ the ¥¢¢ount$
For the Year Ended 31 Do¢•mber 2021
6 Expenditure (continued)
31.12.21
Raislng Fundralsing Splrltual Health &
lunds
Tradlng
Education
31.12.20
Tolal
Total
Support eo$t$
Office expenses
Insurance
Depreciation
Finance costs
Repairs & maintenance
Consumables
Sundry
Subscfiplions
Motor & travelling
Legal & prolessKJnal
Accountancy & audit
34.701
62.972
62.808
8.416
36.543
1.184
9.755
9,419
519
44.456
72,391
63.327
10.187
50.947
1.656
5.005
1.828
9.189
16.511
22.403
50.748
102,594
84,753
16.606
56.304
1,716
3.259
809
6,723
5.317
16,528
14.404
472
4,855
1.828
9.189
16,511
21.141
1.262
Total support costs
253,615
44.285 297,900
345.357
Total expenditu
8.965
6.866 1,390,854 281.610 1.688.295. 1,569,434
Page 23

Rokpa TnBt
Notes to thè aCc￿nts
For the Year Ended 31 December 2W21
7 Net lftcomlng ￿oU
31.1121
31.1220
N8t irKorniThJ resourc85 ar8 Stat•J after chargiTrJ".
Depreciation ol taThJit48 assets
Audrtorfs remunerats.on lor a￿111 seN¢es
AL#Jiiorfs romunerabon lor ￿Trau￿rt swices
84,753
12.500
12.500
8 Staff costs
31.1Z21
31.1220
Gross salaries & wages
Employers nalional ir6urar
Pension contribul￿n5
161.253
7.826
2.767
171.846
162,920
5,285
2.459
31.1121
31.1220
Staff nurrtjews
No errWoyg9s eamed £fjO.000 dLWiThJ year.
9 Flxed asset In¥eslm¢nts
Shares in sthidrary undenthirwJs ai¢ost'.
Hokji
Rokpa Developments Limited
KSDL Trath"ng Lirniied
Rokpa Developments Limited is regisier&J in Scolla￿l.
KSDL T¥a(b"ng Limited is registered in EnglaNI & Wajes.
Pagè 24

Flokpa Trust
NDts$ io the a¢counts
For tho Year Ended 31 December 2
10 Tangible fixed as8¢ts
La￿1 and
Bulldlngs
Plant and
Machlnery
Total
Group
At l Jartuary W21
Additions
Disposals
At 31 Oecemt*r 2021
20,472,871
2.613
21.465.484
3,000
20 475,871
992.613
21 468 484
De
At 1 January 2021
Charge for year
Elirnination on disposal
At 31 December 2021
736,304
45.838
675.101
17.489
1.411,405
63.327
692.5
1.474 732
Net Book Val
At 31 D•cèmbef 2021
At 31 DecgmbeT 2020
19.693.729
19,736,567
3C*J.023
317 512
19.993,753
20,054.079
Company
Land •nd
Bulldlngs
Planl and
Machlnwy
Tol•l
Cost
At 1 January 2021
Athyilions
Disposals
At 31 December 2021
20.472.871
947,870
21,420,741
3.000
20.475.871
21.423.741
reciathon
Ai 1 January 2021
Charge lor year
Elimination on disFosal
At 31 December 2021
631,838
17267
1.368.142
63.105
45.838
782.142
1 431 247
B ok Valuè
Al 31 December 2021
At 31 December 2020
19.693.729
19 736.567
298.765
316.032
19.992.495
20,052,599
11 Investmenl property
Com
31.1221
31.1221
31.1120
31.12.20
At 1 January 2021
Addition
Transfer
Revaluation ol investmeni prcwTy
Al 31 December 2021
478,207
478207
8,(Y)O
478.207
478.207
194,425
680.632
194,425
680,632
478207
478 207
Investment proF4rti&S W8rt revalL￿d on 26 No¥ember 2021 by finsa Gro￿, an ind4wndènt group
sptrcialisiThJ in property valuation aThd the ackyib'on to investment wcogrty was valued on 27 May 2022
by Shepherd Chartered SLFNeyors, based ijn thwr
y ol fair V￿yO.

Rokpa Trust
Noles tt¥ the
the Year Ended 31 DecÈmber2021
12 Stoc
31.1121
31.1220
31.12.21
31.1120
GotyJ$ f¢r r•s*
13B.833
13e.833
139.936
139.936
11,264
11,264
13 0•tylors
Gro
31.1Z21
Com
31.1Z21
31.1120
31.1120
Amounts 0￿d bygyO￿ undertakings
Cxher deb¢ry5
92.920
.56.972
149.892
107.384
23.139
130.523
5B.545
58.545
ZJ.206
14
31.1121
31.112Q
31.1Z21
31.1120
Cash or cash e(th*nts
1.170.319
1.170.319
1.170.319
1.170.319
Is Cr¥dllor5: ¥mounl$ Iwllng 4u•wlthkn oDv)wr
31.11
31.1120
31.1121
31.12.20
Tv4de ry•Yi1ry5
Taxaiion & sooal s¢wity
CXh8r cre(*iors
Delerred inc(
32.289
251,311
17,340
243.165
4.260
33,289
251.312
4.260
288.863
17,310
243.167
4.26
269.421
rou
and Com
Delerred incoffle ￿ght Ic￿d
Relèased to incomè during year
Delerred In year
Delerred in¢txme rarv*d frffwar
14.2601
4.2611
16 CreditorJ.' amounts lalling duE•llerone ytv
Gro
31.1221
Com
31.1121
31.112
31.1220
leN8d ￿c(me
8.$95
8.595
12,855
12.855
8.595
8,595
12.855
P•Je 28

Rokp• Trust
Notes lo the a¢¢ounts
For the Year Ended 31 Dfjcembor 21)21
16 Credllors: amounts la115ng due after ¢)ne year (¢onllnu•dl
and Com
31.12.21
Deferred income brought forwar
Released to incorne durirYJ year
Deferred income carried forward
12.855
8,595
17 Provlslons for1Sabllities and ch•rg¢s
Grou
31.1121
Com
31.12.21
31.1220
31.12.20
Oeferred taxation
accelerated capital alowances
281
Delerred
lax
Balance at 1 January 2021
Ac¢eleral8d ca￿tal aNowances
Balance at 31 December 2021
281
281
Page 27

Rtskpa Trust
Notes to the a¢¢ourhts
For the Year Ended 31 D•e•mb•r 2021
18 Opwallng l•a5e ¢ommttrneNs
As at 31 De￿rnb￿ 2021 the company hadioial t*yih7)itW￿1t$ Urn1èr￿n-ea￿d1atIe
operatiThJ leases as 10lb￿..
OFerating kases exFrfe.'
Gr<
31.1221
Com
31.1121
Olh•r
Within one year
31.1220
31.12.20
19 Group ¥nd Rglated Party Transaetkm
Transactio￿ 8nlered into *ith cryni8s tht grrdp are 35 10kn￿.
2020
Rokpa DeveWThents Ltd. a *h)Ily ¢1￿d
(Ind￿ded in the con501idated auountsl
Company number." SC148413
OonatK)ns under G4t A*
Nei assets
Tumover
Profiv (Lossl
10.101
17550
35,591
10.872
Primpal place of businèss:
Samye Tit*tan Ceni
Eskdalern
Langholm
DG130QL
Rokpa Trust provNJed Rokpa Devek)pments a loan of ￿.((0. Inieresi
has been charged on the k)an at 2.5%.
KSDL TrathrvJ Ltd. a (yhwl substhry
IlrKILthd in the corsolKlaied accI￿nIs}
Coryany nurnber.. 11565160
Donations u￿￿tr Grft AKI
Net assets
Tumover
Profiv ILossl
7283
11.$331
1,141
14.407
Pfirtipal placè ol t¥tsir*ss'.
15 Spa Road
Be￿n0[KIS8Y
SE16 3SA
The Charity provKles aCC￿M¢datiOn arKI the mears of subsist￿e to some of the rKdained
communty Ilhe SaNJhal. As bentharies. Lhamo, Lama Yeshe Losal RinK¥xhe. lama
Zangmo a￿$ Lama Tsuttirn PJbar. received tx)ard and wir￿ in I￿"r capaoty as ￿daIned
Sangha members, bul nolhir#J in their as trustees.
No 8xpen5es lo InJ8lees ¢kniThJ the ￿ar.
P￿28

Rokpa Trusl
No*$ io Ihe accowits
For ihè Y$8r EndEd
31 Dee¢rnb8r 2021
20 Funds
G•lnslOossesl
rèyaluatlon ealarK8 a¢
31.12.21
1.121 Rew
Group
property
Ae*rieied
The Satnye Pri4ect
Holy Isle Project
Dalffla Lhakhang Monastery
Oth¢1 restw￿l*j funds
4.735.069
3.784.234
4&3204
322225
12,7981
4.733,2711
13,784,234)
117.195
74.374
11.6551
28,143
568.744
368.456
g.Z95.732
191.569
(32.596)
(8,517.505)
937.200
Do8Sgnat8d fvnds
R•ipJIO￿ leachers fur
Unreslri¢ted fuhd$
19,675,637
7￿,587
IT.655.6991
8,517.SJ5
194,425
27,632.455
29255,369
892.156
1,688295
194.425
28.6S3 655
P￿Or yearfthNts
Group
Gatnslllo8sesl
on revaluation B•l•Ko at
Re8ourc•s Tr•nst¢rs of Ilyed ¥s#el* 31.12.20
1.120
R*stiicled lund$
The Samye PIoi8¢1
Holy Isle Propcl
Dtslma Lhakhang Monasiɥy
l)her rÈsliKied lunds
4.739,361
3.784,234
324.904
4,736.069
3,784.234
I￿,333
(2.033
322,225
Twalrnstri¢t•d lttnds
9.2a>.228
178.497
(iCY2,9J3)
9.295,732
DesSgbWted fuThls
RdYJious leather5 fur¥J
unrestric￿ Iwd$
19,279,394
2,062,684
11,466.4411
19.875.637
28,583,622
2,241,181
1.￿.434
29.255.369
J&29

RokpaTrust
Notes to I￿ 8ccount8
Forthe Yew EThJed
31 D8combeT 2021
2D Fund#
*net at Irxornw￿ I￿rtgoIng Trnnslw
at
31.1121
G•ln¥(th8••1
on r•v•lu•llon
invtsthièr
prnp8rty
Compfiny
The Samye Project
Hoty Isle Proje
Dokna LhakharrfJ Vwasiery
ber iesirKi8d I￿18
4,736.r
3.784.234
453.204
322.225
12.M
14,n32711
13.7842341
117.195
74
11.655)
28.1
S68,744
368.456
TO181r&St￿￿1L¢rn1s
9295,732
191.
(92,￿1
(4517.505J
937.200
0•51unat•d funds
ReigKAJs leathers fuTrJ
84.OD)
Urwgglrlclg¢ tund¥
19.773214
701.712
11.647.9
8.517x6
194.425
27,538,gfA)
29,152,946
1.0).552
194,425
28,560.100
Prlovy•arfur•
Company
Gal￿1110880$I
B•l•rK• * *KomlThg ChJlgolTrJ Tr•Mlern on ￿¥81￿11￿
ol ffixed 4ssets
08lanco at
31.1220
The Samye Proje
H(* Isle Prejeci
DL4rlla LhakhaTrJ blDna51ery
Other restr*tsd
4.739261
3,784.234
324,904
371.729
13292)
4.736.069
3,784.234
453.204
322.225
1YJ
12,0331
97.668
178,497
(fffk,9931
9,295,732
Oegfionated lunds
Aelgir¥Js i8￿erS furkj
84,OCp)
U￿81￿￿d lunds
19,177.418
554.895 12.959.099>
19,T13.214
28.481.646
3.733.3Y2
3.C62.092
29 152.946

Pokpa Trusl
Notes ¢0 the accourts
For the Year Ended
31 Dec¢mbgr 2021
20 Funds I￿ntInued)
The following fu￿ lo b8 f•Strtled aThJ 10 be us•J pury￿e5 either laKI
¢%JMI by dol￿ts or by thè tems of partty)Jlar ap￿aL$ or a￿[ne￿$.
The Sarn
This is the name given io tre deVdcVn￿ of Ihe Samye Temple at EskdalerThw.
Funds We￿ rabsed SFwfic slw ol the buildiThJ wryks aThJ is rthv comKlete.
Fund5 relating to the deveh)pff*rt and csyabon ol Ht* IIWKI and Glenscowrodth on Ihe Iskn of
Ayrnn as a plxe ol ￿treat lor Buthi8ts peoF4e cd all lailhs.
To t￿lId a medKal clini¢ in the grouTrSs of Dolma Lhakar¥J, ststted by a resKleN ttr*￿r. Also to bvild
shellered housirKJ for tt* elderty. to we those who have no family are provigonally téiNJ ￿Ted
for by Ihe Monastery more C￿MI0n8b1e accomrnoJ*ion.
rAes
FUTh
Funds raised lor projects èStabEshed at Kagyu Samye LiThJ fortr* futIheran￿ d 8￿$Jh1￿ a￿1 other
furKls where the dort￿ has ￿a¢e￿ restrKbons ￿ the use ol the I￿￿lS wovKled.
The tiuslees have designatqd lor thè sugpxt d the TQ*tan Lamas ￿ Ot￿r relxwus teachws
to putsue a relwus lrfe.
21 Tr¥￿fer8
The traI￿le[ fr¢*n reStr￿led fuThts to unreslrthd IwKls represents restrKl8d fuTrJ5 receivwj to
purchase fixed assets lor Samye Proieths arnl Hoty IsTe. Once the assets were kxJr¢hased the
or¥Jinal tsstitbon on the fu￿19 mei the assets we tra[￿erre{l to
unrestricted funds. io rellect the lact they are unrestricted ￿ use. Safflye ProjeLts has been
co￿￿1•1* for a wrnt*r of years arnl the iwme gewaied ty Holy I￿e 1$ ckssed as
unrestrtled.
22 Ntt ass￿$ by fund
To¢al
funds
Group
lunds
nds
F￿ed assets
Investment property
Current assets
Inter fund balarKes
Creditors due within one year
Creditor5 due alter one ye
ProvisK)ns for liabilitie5
and charges
19.993,753
19.993,753
680,632
8.276.725
937.200
7.255,525
1288.8801
18.5951
1288,8601
18.5951
937aJO
84 0(Kl 27.632 455
Page 31

Rokpa Trust
Noto$ to the accounts
For the Year Ended
31 December 2021
22 Net assets by fund l¢ontlnu•d)
Unreslrict
lunds
Totsl
lunds
Compony
funds
funds
Fixed assets
Investrnenl assels
Curreni assets
Creditors due vrithin one year
Cieililors due after or* year
19.992.499
680,632
7.163,225
1288.8611
8,595
27 538 900
19,992,499
680.632
8.184,425
1288,8611
8,595
28,560 100
937.2(Kl
937.2CKI
Prlor year net *ss•ts by lund
Group
Unrestricted
lund$
Total
funds
funds
lunds
Fixed assets
Investment propety
CU￿ent assels
Inter lund balances
Crediiors due wthin one year
Creditors due afier one year
Provisions lor liabiliti&s
and charges
7.851.318
12.202.761
478.207
7.477.254
20.054.079
478.207
9.005,668
1.444.414
1269,4491
112,8551
1269.4491
112,8551
281
19.875.637
281
29,255,369
9.295.732
Re$tricled
lunds
Deslgnated
fund5
Unrestrlcl
funds
Total
funds
Company
Fixed assets
Invesimenl assets
Current assets
Credilors due vthhin one year
Creditors due atter one year
7.851.318
12.201,285
478.207
7.375.998
1269.4211
12.855
19.773.214
20,052,603
478.207
8,904.412
1269,4211
12,855
29,152,946
1.444.414
9.295,732
Page 32

Rokpa Tr￿t
Notes to the aeeounts
For the Y￿1 Endod
31 Oecember 2021
23 Reconclllatlon of not incomel(expBndlture) lo ngt cash Ilow Imm opera15ng actlvltles
2021
2020
Not in¢omellexpendituro1 for the reporting per•)d
las per the statement of financial actl¥ities)
1601.7141
671,747
Adju$lmonts for:
Depfeciation
Ch'vidends, inlerest and rents from inv8Strnents
Ilncreasey(lecrease in inVe￿n￿nI propety
Ilncreaseydecrease in inveslments
Ilncreaseyde￿a$e in other assets
Ilncreaseydecrease in stocks
Increaseydecrease in debtors
Increaselldecreasel in creditors
Net cash provided by operating aciivitW5
63.327
121,2441
1202.4251
{1.170,3191
84.753
136,0091
1478.2071
478,207
11.231
6.878
120,170
618,430
1,103
135.3391
14,869
1,951.742
24 ChaNJes in n•t debt
A131
Deeember
2021
At 1 January
Ca$h fi¢)w$
Ca$h and cash equivalents
Cash
8.842.Y26
11.933.498)
6.909.028
8.842,526
11,933,498)
6,909,028
25 Finbncial commitmenls
During Ihe year Rokpa TrLtsI committed lo pay £l.S towards the bu1￿1ng of a Labrang on the
Cedarpeak Reserve. £317.050 was paKI during the year tovords this commtlment.
During the yeaf. Rokpa Twu* also commiNed ￿ pay £650.000 Iowdrds the buihjing ol a temple
in Kensington, s￿th Africa. £282.950 vrds paKI durirrtJ the year knvard5 Ihis commitment.
Page 33