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2021-04-30-accounts

Cardiff Buddhist Centre Chairs report for the year May 1[st] 2020 to April 30th 2021

Our main vehicle for the advancement of the Buddhist religion is the Cardiff Buddhist Centre. At the moment we continue to teach Buddhism and meditation to the public and members attending the Centre

Because the Covid 19 pandemic- most of these activities were offered online

There are 48 mitras, 29 of whom have asked for Ordination into the Triratna Buddhist Order, and 1 is not actively involved.

Significant events during the year were:

Our financial position remains good:

Our net assets increased from £168, 389 to £ 187,886 over the period (although our real assets are significantly higher as the property at 12, St.Peters Street is in the Balance Sheet at cost not market value).

Our accounts show a surplus of £19,497 and we are still able to pay our liabilities without undue difficulty. We hold 3 months of operation costs, approximately £15,000, as stated in our reserves policy.

Our members continue to support and teach classes at the centre on a voluntary basis, and we are very grateful to them for this.

The centre is supported by a large number of volunteers to help it run effectively. Two people are supported part time.

The Centre is a registered place of worship.

Declaration

The trustees have read and approved the above report as an accurate record of our year’s activities.

Joanna Blomfield (Chair) January 7[th] , 2022

Charity trustees

Joanna Blomfield Chairwoman 1stMay 2020 – 30thApril 2021
(Chair from 21stSeptember 2018)
Linda Shaw Trustee 1stMay 2020 – 30thApril 2021
Jenny Franks Trustee 1stMay 2020 – 30thApril 2021
Marc Buehner Trustee 25th May 2020- 30thApril 2021
Jayne Osgood Secretary 1stMay 2020 – 30thApril 2021
Jane Hubbard Trustee 1stMay 2020 – 30thApril 2021
Katherine Chaloner Trustee 1stMay 2020 – 30thApril 2021

AIMS AND OBJECTIVES OF THE CHARITY

The object of the Friends of the Triratna Buddhist Community ( South Wales) is the advancement of the Buddhist religion, in particular:

  1. To encourage members to live in accordance with the teachings of the Buddha.

2.To support ordained members of the Triratna Buddhist Order and other duly ordained Buddhists, at the discretion of the Council of the Triratna Buddhist Community (South Wales).

  1. To Maintain close communication with, and work under the guidance of the Triratna Buddhist Order and in co-operation with other groups with the same objectives.

BANK

The Co-operative Bank PLC, PO Box 250, Skelmersdale, WN8 6WT

Triratna Buddhist Community (South Wales)

Accounts and Annual Report For the year ended 30[th] April 2021

Charities Registration No. 1069536

Charities Registration No. 1069536

TRIRATNA BUDDHIST COMMUNITY (SOUTH WALES) BALANCE SHEET YEAR ENDED 30th APRIL 2021

ASSETS
FIXED ASSETS
Property at Cost
Furniture and Fixtures
Office Equipment
Devotional Objects
Library: Books, Audio etc.
CURRENT ASSETS
Bank Current Account
COIF Charities Account
PayPal
Petty Cash
Stock - Book/Giftshop
Debtors and Prepayments -Note 1
TOTAL ASSETS
Total Assets brought forward
LIABILITIES
Creditors and Accruals -Note 2
NET ASSETS
RESPRESENTED BY:
Capital
Surplus for the Year
2021
117,545
1,088
439
5,194
3,365
127,631
27,084
20,252
4,196
268
2,493
6,305
60,597
188,229
188,229
2021
343
187,886
168,389
19,497
187,886
2020
117,545
1,088
439
5,194
3,365
127,631
11,810
23,232
213
2,789
3,100
41,145
168,776
168,776
2020
388
168,389
170,146
1,758
-
168,389

Charities Registration No. 1069536

TRIRATNA BUDDHIST COMMUNITY (SOUTH WALES) INCOME & EXPENDITURE ACCOUNT YEAR ENDED 30th APRIL 2021

INCOME
CENTRE EVENTS
Classes
Courses - Buddhism, Meditation
Retreats
School Visits
DONATIONS
Standing Orders
Gift Aid - Note 3
Sundry/Fundraising Events
OTHER INCOME
Room & Yoga Studio Hire
Sales - Books /Gifts
Bank Deposit Interest
Government Grants -Note 4
Job Retention Scheme Grants
TOTAL INCOME
2021
2,347
5,105
10,694
0
18,145
13,883
2,753
101
16737
334
379
19
29,000
800
30532
65,414
2020
5,866
5,995
1,920
120
13,901
10,695
3,000
3,018
16,713
14,319
1,962
137
-
-
16,418
47,032
EXPENDITURE
ADMINISTRATION
Advertising & Publicity
Telephone
Household/Shrine
Printing, Postage & Stationary
Office Equipment Leasing
Computer Expenses
Bank /PayPal / Izettle Charges
Legal & Professional Fees/Licence
Bookkeeping
PREMISES
Insurance
Water
Light & Heat
Repairs & Maintenance
Council Tax
Security
OTHER EXPENSES
Purchase of Stock - note 5
Retreats - Hire of Premises
Retreats - Expenses
Visitors Travel, Expenses, etc.
DONATIONS & SUPPORT
Retreats & Training
Other Centres/ Institutions
Staff Costs - Note 6
TOTAL EXPENDITURE
Surplus/ (deficit)
2021
92
605
154
104
480
680
372
50
803
3340
1,498
117
2,146
3,356
-
173
7291
297
0
0
1,840
2,137
1,774
2,070
29,305
33,149
45,917
19,497
2020
-
610
965
106
360
418
234
179
-
2,871
1,494
403
2,668
1,668
615
-
6,849
2,011
-
223
1,166
3,400
4,258
1,970
29,443
35,670
48,790
1,758
-

Charities Registration No. 1069536

TRIRATNA BUDDHIST COMMUNITY (SOUTH WALES) NOTES TO THE ACCOUNTS YEAR ENDED 30th APRIL 2021

1 Debtors & prepayments

Gift Aid 2019-20
Gift Aid 2020-21
Retreats
April 2020 wage overpayment
reallocated to May 2021
Teacher expense
Grenke leasing
Creditors & accruals
Bookkeeping - April 2021
Total Gas - March & April 2021
Teacher expense
£3,000
£2,500
£580
£161
£4
£60
£6,305
75
£
63
£
205
£
343
£

2 Creditors & accruals

3 Gift aid to be claimed for 2020/2021 is estimated at £2,500. £253 was collected through PayPal Giving.

4 £24,000 was awarded by Cardif Council and £5,000 by the Sports Council (for yoga studio)

5 There were no stock purchases this year. The £297 relates to a year end stock adjustment

6 Related parties

Total support costs including retreats for 3 employees are £30,924.46. Amounts paid to Kamalagita (Chair) and Tamonuda (Trustee) are:

Kamalagita (Joanna Hughes)
Tamonuda (Linda Shaw)
16,393
£
6,686
£
23,079
£

Charities Registration No. 1069536

TRIRATNA BUDDHIST COMMUNITY (SOUTH WALES) NOTES TO THE ACCOUNTS YEAR ENDED 30th APRIL 2021

6 Basis of accounting

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charites preparing their accounts in accordance with the Financial reporting Standards applicable in the UK and the Republic of Ireland (FRS102) and with the Charities Act 2011.

7 Income

Income is recognised when the charity becomes entitled to the resources; if it's more likely than not that the trustess will receive the resources; and when the monetary value can be measured with sufficient reliability.

Donations are included when the general income recognition criteria are met.

Gift Aid receiveable is included in the income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of the gift and is treated as an addition to the same fund as the intitial donation unless the donor has stated otherwise.

Income from interest is included in the accounts when the receipt is probable and the amount receivable can be measured reliably.

The value of any volunteer help received is not included in the accounts but described in the Chairs report.

8 Expenditure & Liabilities

Liabilities are recognised where it is more likely than not that that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

The charity has creditors which are measured at settlement amounts less any trade discounts.

9 Assets

Tangible fixed assets are valued at cost.

Stocks held for re-sale are measured at the lower of cost and net realisable value.

Debtors are measured on initial recognition at 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.

Independent examiner’s report to the trustees of Triratna Buddhist Community (South Wales)

I report to the trustees on my examination of the accounts of the Triratna Buddhist Community (South Wales) for the year ended 30 April 2021.

Responsibilities and basis of report

As the charity trustees of the Trust 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 examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning 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:

Nicholas Gray, MAAT

Adhisthana Coddington Court Ledbury Herefordshire HR8 1JL

8[th] January 2022