2022-03-31-accounts - Oxford Buddha Vihara

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e}| CHARITY COMMISSION FOR ENGLAND AND WALES

Trustees’ Annual Report for the period For the year ended 31 March 2022 Charity name: The Oxford Buddha Vihara Charity registration number: 1099361 Objectives and Activities

			Objectives and Activitiesand ActivitiesActivities	Objectives and Activitiesand ActivitiesActivities	Objectives and Activitiesand ActivitiesActivities
			Summary ofthe purposes of			Para	1.17		1)	To advance Theravada Buddhism in
			the charity as set out governing document	in	its	; .				particular, but not exclusively through the provision, maintenance and support
										ofan establishment as a residential
										centre for monks and also religious
							;		‘worship place. 2) To offer a programme which ts practical and relevant for this modern era, so that more can benefitfrom the Buddha's
										teachings.
									3)	Such other charitable purpose as the
	;		Summary ofthemain actlvitles in relation to those purposes				Para 1.19	1.17and	and	During
			for the public benefit,	in					«	held meditation retreats inthe OBV	—
	:		particular, the activities, projects or services Identified in the accounts.							Forest ofDean and, the Charity have held many retreats led by theVenerable Dr. Khammai Dhammasaml, Ven Dr
								,		Pannyawamsa and teachers from
					;				¢	Thaeingu, Vijjodaya group and teachers fromThaeingu 32. Dally religious morning and evening
		,	,						¢ —	chanting and meditation, Introduction toBuddhist chanting and
							,			meditation for beginners on every
										Friday evening.
								'	e@	Weekend guided meditation retreats on
										the 2!and lastweekends ofevery
			,							month, The Charity provides free
					,					accommodation and refreshments to
										devotees during the course ofthe
			.		a					retreats. Due to.the COVID pandemic,
										the we held the meditation retreats
										intermittently during the year to 31
:										March 2022 in line with the government
										guidance.
							.		¢	Two annual religious events to mark the
				:						Important days of Buddhism, namely “The LunarNewYear (in April)” and
			.							“The Kathina, robe-offering ceremony (in October)’. Due to COVID pandemic,
				;						thetwoannual religiousevents have beenheldvirtually, .

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	e Provision offinancial support to
	students pursuing Buddhism at Oxford
	and elsewhere.		;
	e Promoting and supporting the Oxford
	Centre for Buddhist Studies.
	¢ Providing accommodations and food to
	- visiting Buddhist scholars to Oxford
	: Centre for Buddhist Studies throughout
	the year. - e Providing the place forthe meeting of TheTheravada BuddhistAssociation,
	Due to theCOVID pandemic effecting around
	the world, our charitable and rellglous activities
	have been significantly reduced during the year in 314 March2022.
Statement confirming whether	Para 1.18 thetrustees have had regard	The trustees confirm thatthey have referred to the Charity Commission’s guidance on public
to the guidance issued by the	benefitwhen reviewing the Charity’s aims and	~
Charity Commission on public	objectives, in planning future activities.
benefit

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| Achievements and Performance :
a reference
. ** | achievementsSummary of theof main the charity, Thethe mainprovision aimsof and a place purposesfor meeting of the Charlty arefor religious
identifying the difference the worship and promotion of Buddhist studies. The
charity's work has made to the Charity has an open-door policy where all
| [circumstances] [of] [Its] members of society are welcome to learn and
beneficiaries and any wider Para 1.20 ° share the teachings of the Buddha.
benefits to society as a whole.
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Financial Review

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Review of the charity's financial | Para 1.21 The Charity entirely relies on donations from the
-
4 position at the end of the society and there were no business activities
period ‘ , duringthe Charitythe year.are that Theofprimary day to expendituresday running costs,of
of the monastery, repairs and maintenance of
the monastery premises and the meditation
. retreats and direct costs incurred for the
, religious events.
4o At the end of the reporting period, the Charity
had a total cash at bank balance of £197,347
2021 - £257,699).
Statement explaining the policy | Para 1.22 The policy on reserves Is that the existing
for holding reserves stating assets are wholly utilised to support existing
-. | why they are held activities. There is no intention in the long term
to either increase or reduce the capital held.
}. The policy is justified in that itis necessary to
preserve income at the present levels in order
to maintain the activities of the Charity.
is £1,810,408 (2021 -£1,836,184) out of which
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		£ 1,709,320 (2021 -£1,650,096) held in
		unrestricted funds and £101,088 (2027 -
		£186,088) Is held in restricted funds.
Details offund materially in	Para 1.24	Therewas nofund materially in deficit in the
deficit Explanation ofany	Para 1.23	reporting period to 31 March 2022.. The trustees considerthatthere are no material
uncertaintles about the charity		uncertainties about the Charity’s abllity to
continuingasagoingconcern		continueasagoingconcern,

Structure, Governance and Management

|Description ofcharity’strusts:[|
Type ofgoverning document|[|
Para 1.25 -
Constitutional documentofthe Charity dated 20|[|
Para 1.25 -
Constitutional documentofthe Charity dated 20|[|
Para 1.25 -
Constitutional documentofthe Charity dated 20| |---|---|---|---| |trust deed, royal charter||August 2003.|| |How isthe charity constituted? |Para 1.25—||Unincorporated association|| |(a.g unincorporated||:|| |association, ClO|||| |Trustee selection methods|Para 1.25|Elected by the Charity’s members at its Annual|| |including details ofany||General Meeting|| |constitutional provisions 6.g.|||| |election to post orname ofany|||,| |person or body entitled to|||| |appointoneormoretrustees||||

Reference and Administrative details

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|Charit name
Othernamethe charityuses|
Registered charitynumber|TheOxford BuddhaVihara
|
1099361| |---|---| |Charity’s principaladdress|356-358| ||AbIngdon Road| ||Oxford| ||OX14TQ|

Names of the charity trustees who manage the charity

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Name of person (or
‘| Trustee name Office (if any) Dates acted if not for body) entitled to
; : year appoint trustee (if an
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Corporate trustees — names of the directors at the date the report was approved Pd — [Directorname

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nnQO

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||||||| |---|---|---|---|---|---| |Name|of trustees|holding|title to property belonging|to the|charity| |Dates actedifnotforwholeyear[| |Dr.|U|Dnammasaml|ee|

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Declarations

The trustees declare that they have approvedthe trustees’ report above.

Slgned on behalf of the charity's trustees ane Signature(s) SS, et ee el Chair, etc) Date} 49/01/2023 ,

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Fo! CHARITY COMMISSION | Independent examiner's report on the
FOR ENGLAND AND WALES accounts
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Section A Independent Examiner’s Report

Report to the trustees/ The Oxford Buddha Vihara members of On accounts for the year | 31 March 2022 Charity no | 1099361 ended {if any) . charity| report to(“the theTrust”) trusteesfor on the myyear examination ended 31 Marchof the accounts2022. of the above
Responsibilties and As the charity's trustees, you are responsible for the preparation of[the] basis of report accounts in accordance with the requirements of the Charities Act 2011 (‘the Act”). . | 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, | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent The charity’s gross income exceeded £250,000 and | am qualified to
examiner's statement undertake the examination by being a qualified member of Association of Chartered Certified Accountants. | have completed my examination. | confirm that no material matters have
. comecause toto believemy attention that in,in anyconnection material respect:with the examination which gives, me e the accounting records were not kept in accordance with section 130 of the Charities Act; or
e the accounts did not accord with the accounting records; or e the accounts did 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.
| 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.
Name: | Theint Aung
Relevant professional |[ACCA]
qualification(s) or body (if any): . .

IER

Oct 2018

Address: | 22 Boscombe Road . Flat 2 ; London, W12 9HP .

Oct 2018

IER

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Gi?|FOR ENGLAND AND WALES|an|1099364| |3.|3|'|.|.||| |Recommended|categorles|by|3|Unrestricted|Restricted|Endowment|Prior year| |activity|a|funds|Income funds|||funds|Total funds|funds| |£|£|£|£|“£0| |tncomlng resources|(Note 3}|FOL|FO2|:|FO3|FO4|FO5| |Income|and|endowments from:|;| |Donations and legacles|sof|sia.|87tT|Tae|79,469 || |Charitable|activities|sapTP| |"|Other|trading|activities|say||| |Investments|soa[af| |Separate|material item|of Income|=”|ssfCT| |Other|sos|_qoo0o||+f|||20,000||=|20,609 || |Total|so7 [80|||OC|T8082 || |Resources|expended|{Note|4)|.|.| |Expenditure on:| |Raising funds|ssf|TC|TT| |Charitable activities|soa|sess]|Cis||C~C*dYC| |.|"Separate material item of expense|sop|CT|C—“~iTSC“(‘(N|CU| |OtherTotal|sisul|26888.saseepei]|||OS26,898|[28||508,|| |galns/{losses)Net Incame/(expenditure}|before investment|.|,|§13]-Peek21,732:]-|om4,044|Lepr-|25,776||-|cxans62,803| |Net galns/(losses)|on investments|sal|| |NetExtraordinary income/(expenditure)|sis[2|anya|OMP77|=|2,808||| |Transfers|Items|sof||||| |between funds|si7[|wosss||eos) Pd| |Other|recognised|gains/(losses):| |tains|and|losses|on|revaluation|or xed|assets|ror the| |Other galns/{losses)|$19|es|es|cc| |Net|movement in|funds|s2o[|Sanaa ||O00]|TO|0|80||| |Total funds brought forward|sail|_ies0os6||106088]|Ss|«da|8G ABA]|1,898,087,| |Totalfunds carried forward|22|

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	Section B Balance sheet
				Yn
			.	Fe]
				fe}
				2
				g 3 Unrestricted			Restricted income			Endowment		Total thls		Total last
				rc	funds			funds			funds	year		year
					£			£			f£	£		£
	Fixed assets				FOL			FO2			FO3	FO4		FOS
	-‘Tangtbleassets (Note6)			Bo2		1,687,530]			= -				=		1,687,530
	Totalfixedassets		assets	805 [TUG87530[TT 67088	ee
	Current assets ,
	Debtors (Note7) Cashatbank and inhand(Notes) Totalcurrent		= assets	BO? 56726,	-	56,726 68,639	bo9.[Ta7zsT[	tarts	368.279 10 [T5ESES]	nes	6ST
	Creditors: amountsfallingduewithinone year (Note8}		one	Bil				48,000	°			48,000		20,000
	Totalassetslesscurrentliabilities			B13 [	TS4T495f-0 AB000Fn]							893,495			2,122,850
	Creditors: amounts falllngdue afterone year (Note8)	one		B14				83,088				83,088		166,088
	Provisions forlabilities			ee A
	Totalnetassetsorliabilities			B16	1,941,495		-		131,088Peed	Peed	Peed		1,810,407		1,956,762
.	Funds ofthe Charity													;
	Restricted incomefunds(Note 11)			B18				101,088				101,088
	Unrestrictedfunds (Note 11)	‘		B19	1,709,320						; -	1,709,320		1,650,096
	Total funds			821 [TLTOSI] TOnUeET= [ano aos											a.836,184
	Signed byoneortwotrusteeson behalfof													Date of
	all thetrustees				Signature						Print Name			approval
	oo			_ a EE __	venbrpannyawamsa	KhiaWanber Mrs Khin Warber										dd/mm/yyy\ : 19/01/2023 23/01/2023
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me section C Notes to the accounts

Note1 Basis of preparation

This section shauld be completed by all charities . 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with Items recognised at cost or transaction value | unless otherwise stated in the relevant nate(s) to these accounts. The accounts have been prepared in accardance with: the Statement of Recommended Practice: Accounting and Reporting by Charitles preparing « and with v their accounts in accordance with the Financial Reporting Standard applicable in the UK and , : Republlc of Ireland (FRS 102) issued on 16 July 2014 the Financlal Reporting Standard applicable in the Unlted Kingdom and Republic of Ireland (FRS ¢ and with 102) « and with the Charities Act 2011. : The charity constitutes a public benefit entity as defined by FRS V 102.*

* -Tick as appropriate

1.2 Golng concern ;

if there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support The trustees consider that there are no material uncertainties about the the conclusion that the charlty Is a going concern; |Charity's ability to continue as as going concern, Disclosure of any uncertaintiesif that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable : withconcernthe basis,basis onpleasewhichdisclosethe trusteesthis factprepared togetherthe , accounts and the reason why the charity Is not ‘ regarded as a going concern. ;

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting pollcles adopted are those outlined In notes to the accounts,

* Tick as appropriate

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Please disclose:

(i) the nature of the change in accounting policy; ,

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Not applicable
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(ii) the reasons why applying the new accounting policy provides Not applicable ,
more reliable and more relevant Information; and or applica
(lil) the amount of the adjustment for each line affected In the
current period, each prior period presented and the aggregate :
amount of the adjustment relating to periods before those
. Not applicable
presented, 3.44 FRS 102SORP.
1.4No changesChanges to to accounting estimatesaccounting estimates have occurred in the reporting perlod (3.46 FRS 102 SORP), a
-Tick as appropriate
Please disclose: : .
(1) the nature of any changes; Not applicable
.
| (li) the effect of the change on Income and expense or assets and Not applicable
Habilities for the current period; and .
(iil) where practicable, the effect of the change in one or more
future periods. |
Not applicable
,
1.5 Material prior year errors
No material prior year error have been Identified In the reporting perlod (3.47 FRS 102 SORP).
-Tick as appropriate
No |
Please disclose: .
(i) the nature of the prior period error; Not applicable :
(i!) for each prior period presented in the accounts, the amount
of the correction for each account line Item affected; and
Not applicable ,
{ill} the amount of the correction at the beginning of the earliest
prior period presented in the accounts.
Not applicable
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Note 2 Accounting policies 2.1 INCOME

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; different or additional policy has been adopted then this is detalled In the box below. :
Recognition of Income These are included in the Statement of Anancial Activitles (SoFA) when:
+ the charity becomes entitled to the resources;
+ — Itts more tlkely than not that the trustees will receive the resources; and Yes No N/a
+ the monetary value can be measured with sufficlent reliabllity. ae a |
There has been no offsetting of assets and Ilabillties, or Income and expenses, unless required Yes No N/a i
Offsetting or permitted by the FRS 102 SORP or FRS 102. {
Yes No N/a i
Grants and donations are only included.in the SoFA when the general income
Grants and donations recognition criterla are met (5.10 to 5.12 FRS102 SORP). :
In the case of performance related grants, Incame must only be recognised to the 7
extent that the charity has provided the specifled goods or services as entitlement to Yes No N/a
the grant only occurs when the performance related conditlons are met (5.16 FRS 102
SORP). .
Legacies Legacles are Included In the SOFA when recelpt Is probable, that is, when there has Yes No. N/a ;
been grant of probate, the executors have established that there are suffident assets
in the estate and any.conditlons attached to the legacy are either within the control of
the charity or have been met. .
“ Government grants: The charity has recelved government grants In the reporting period Yes No N/a .
Gift Ald receivable fs Included tn Income when there Is a valid declaratlon from the :
Tax reclalms on donattons donor. Any Gift Ald amount recovered on a donation Is considered to be part of that Yes No | N/a
and gifts gift and Is treated as an addition ta the same fund as the Initial donation unless the 7
donor ar the terms of the appea! have speclfted otherwise. : : 7
. Contractyal ineame and This fs only Included In the SoFA once the charity has provided the related goods or — = -
performance related services or met the performance related conditions.
grants . .
Donated Donated goods are measured at falr value (the amount for which the asset could be Yes No Nia
goods exchanged) unless Impractical to do so. .
. THe CUS UL any DLGLR UI BUUUS UId leu ICT UIDU WAULIUTE OY VENEHIUidl
be the falr value ofthose gifts at the tlme of thelr receipt and they areIts IsrecognisedGeeta Ww on Yes No N/a
receipt. In the reporting period In which the stocks are distributed, they are :
recognisedVVUHaLcu BMYUUUS as anIVI expenseLeodiv atait theTICASULCY carrylngdL amountlo VINE af VIET!the stocksPCUUBIIIUIE, at distribution.WILT) is Cole
expected proceeds from sale jess the expected costs of sale, and recognised in 'Income
‘ from other trading activities' with the corresponding stock recognised In the balance Yes No N/a
sheet. On its sale the value of stock is charged agalnst ‘Income from other trading
tradingactivitles' activities. and the proceeds from sale are also recognised as ‘Income from other Py] |e
Goods donated for on-going use by the charity are recognised as tangible flxed assets Yes N/a
and Induded in the SoFA as Incomlng resources when recelvable.
. . Glfts in kind for use by the charity are included in the SoFA as Income from donatlons Yes No N/a
when receivable,
Donated services and Donated services and facilltles are Included In the SOFA when received at the value of Lo No Nia
faclitles the gift to the charity provided the value of the gift can be measured rellably.
. VONALEU SEIVICES GNU VACHIUES Ubdl dre CONMSUTIED IIMeUId Lely dfe FeLURTHSeO dd Yes No N/a
Income with an equivalent amount recognised as an expense under the appropriate
heading In the SOFA.
. Yes. No N/a
. Support costs The charity has Incurred expenditure on support costs. : | | on
Volunteer help The value of any voluntary help recelved Is not Included in the accounts but fs Yes No N/a
. described In the trustees’ annual report.
Income from Interest, This is Inciuded in the accounts when recelpt is probable and the amount recelvable
royalties and dividends can be measured reliably.
Y <s ° q 2 : .
’ Income fram membership Membership subscriptions received in the nature of a glft are recognised In Donations
. subscripttons and Legacles. : .
Membership subscriptions which glves a member the right to buy services or other Yes No N/a
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benefits are recognised as Income earned from the provision of goods and services as : v {
‘Income from charitable activities. |
Settlement of Insurance Insurance claims are only included In the SoFA when the general Income recognition Yes No N/a |
. dalms criterla are met (5.10 to 5.12 FRS102 SORP} and are included as an Item of other v ;
. * ThisIncome indudesIn the SOFA. any realised or unreallsed galns or losses on the sale of Investments and . Yes ~° No N/a ;‘
1loess 'ment t gainsgal an 4 any gain or loss resulting from revaluing Investments to market value at the end of the - V i
osses year. .
2.2 EXPENDITURE AND LIABILITIES ; ;
Uabillty recognition Llabllities are recognised where It fs more likely than not that there Is a legal or Yes No N/a
. "constructivethe obligation obligatlon can be measured committing with the reasonable charity to certalnty. pay out resources and the amount of Py] | | ‘i
Governance and support Support costs have been allocated between governance costs and other support. es o 3 .
costs PP Governance costs comprise all costs Involving public accountability of the charity and v
its comptlance with regulatlon and good practice. :
: Support costs include central functions and have been allocated to activity cost Yes No N/a j
categories on a basis cons!stent with the use of resources, eg allocatIng property costs ;
byusage. floor areas, or per capita, staff costs by the: timespent and other costs by thelr . . Pet | : |t
Grants with performance Where the charity glves a grant with conditions for its payment being a speciftc levet of es 0 Nia
: conditions service or output to be provided, such grants are only recognised In the SoFA once the v |
| Gtants payable without Whererecipient there are of the grant no conditions attaching tohasati provided the speclfled the grantservice that or enables output. the donor charlty to ; Yes : No N/a |
realistically avold the commitment, a liabllity for the full funding obflgation must be |
: performance conditions . v {
recognised, . }
‘
: . Yes No N/a |
Redundancy cost The charlty made no redundancy payments during the reporting perlod. a a |
Deferred incoma No materlal Item of deferred Income has been Included- In the accounts. . Yes No N/a j
es lo a
. Creditors The charity has creditors which are measured at settlement amounts less any trade
discounts ¥
‘
; A llablilty ts measured on recognition at tts historicat cost and then subsequently Yes No Nia
Provisions for Ilabtlittes measured at the best estimate of the amount requlred to settle the obligation at the 7 :
| reportinga charltydate accounts for basic financial Instruments on Initial recognition as per Yes No N/a
Basic financlal instruments paragraph 10,7 FRS102 SORP. Subsequent measurement Is as per paragraphs 11.17 to 7 ;
2.3 ASSETS ©4449, 6RS102 SRP, ‘
Tangible flxed assets for © These are capitalised if they can be used for more than one year, and cost at least [|
use by charlty Oo : Yes No N/a
- They are valued atj cost. ‘ aee
The depreciation rates and methods used are disclosed in note 9.2,
Intanglble fixed assets The charity has Intangible flxed assets, that ts, non-monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through
; ‘ custody9.5 or Jegal rights. The amortisatlon rates and methods used are disclosed In note v .
. Yes No N/a
They are valued at cost. : TT Tv
- Herltage assets The charity has heritage assets, that Is, non-monetary assets with historic, artistic, _ Yes No N/a ;
scientific, technological, geophysicat or environmental qualltles that are held and
.
deoreclatlonmaintained principallyrates and formethads thelr contributionused as disclosed to knowledge andIn note 9.6.1.4. culture. The ae
. Yes No N/a :
Investments FIxed asset investments In quoted shares, traded bonds and simitar investments are :
valued at initially at cost and subsequently at fal value (thelr market value) at the ; Yes No N/a
yearnannat end. ha mancuradThe same treatmentealishhi tn Isudiieh applledsacn tolt unilstedle mnsriicad Investmentsat eact bare unlessImnalymnnt fair value | ot fv | |'
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments ff} fw]
Stocks and work In Stacks held for sale as part of non-charltable trade are measured at the lower or cost or net Yes No N/a
progress tealisable value. : . ra
Goods ar services provided as part of a charitable activity are measured at net realisable value ", AJ ° N/a
- pased on the service potential provided by items of stock. aa
Work In progress Is valued at cost less any foreseeable loss that Is likely to occur on the Yes No Nia :
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Debtors (Including trade debtors and loans recelvable} are measured an Initlal recognition at Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideratlon expected to be received, The charity has has Investments which ft holds for resale or pending their sale and cash and Current asset Investments cash equivalents with a maturity date less than one year. These Include cash on deposit and cashratherequivalentsthan to meet with a shart maturityterm cash date commitmentsof less than one as yearthey heldfall due.for investment purposes . , ‘ They are valued at fair value except where they qualify as basic financial instruments.

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Yes No N/a
Yes No N/a
Yes No N/a
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	SectionC	Notesto theaccounts (cont)
.	Note3	Analyslsofincome . Restricted
		Unrestricted !ncome Endowmen
	funds funds tfunds Totalfunds Prioryear Analysis £ £ Danationsand	Donationsand gifts 51,773 2871]-	54,644) 79,469 legacies: " [GiftAid 10,000[
		General grants provided bygovernment/other
		charities Membershipsubscriptionsand sponsarshlps	:
		which are in substance donations
		Donated goods, facilltles and_services a
		-
	activitles:	ome SS
		,
	Othertrading
	activitles:	-
		other O—TCCYP Total]	PT
	Income from investments:	[interestincome—SSCSC‘“s‘“~‘“‘“‘“‘~RSSC‘CYC [Dividendincome a ee Rentalandleasing income a Rd $aEe
	separate materlaliten ofinome:	[CSSe [s—SsS—S—SSSS—S—SS—S [	—<CSC—CTotal]
	Other: _	ConversionofendowmentfundsintoIncome TT -	-
	“TOTALINCOME 61,802 28711-	_-64,673	—_59,032
		:
	Other information:
		: The funds which are to be used in accordance with speciflc
	_Allincomeinthe	theprioryearwasunrestrictedexceptfor:(please restrictionsimposedbythedonorsprimarlyconsistsofthe
	provide description andamounts) . restriced fund of£2,871 fordonation for a Buddish shcool in
		Shan State, Myanmar. ;
	CC17a(Excel) 8		23/01/2023

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Where any endowment fund is converted Into income In the reporting period, please give the reason for the conversion.

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Not applicable
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Within the Income items above the following items are material: . : (please disclose the nature, amount and any prior year amounts) . ; ; . Not applicable

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CC 17a (Excal)

23/01/2023

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Section C	Notestothe accounts (cont)
Note4	Analysis ofexpenditure
	Unrestricted Restricted Endowmen
;	funds incomefunds — tfunds Totalfunds =	Prioryear
	Analysis £	£
	Premisescosts Tato]	=
	Total Po
Other ,
	Telephone,fax, postage,statloneryand printing 2,369 2,369 3,555 Training, subscriptionand licensefees 3,770[ee 3,770)-	EEND A) ET legalfeesCf Financecost,80 Totalotherexpenditure 26998Ffe] 26,998 28,503
: TOTALEXPENDITURE 83,5346915]	90,449}
Other information:
Analysis ofexpenditureoncharitable activities . .		‘
Actlvityor . Activitiesundertakendirectly . Fundingof	Support Total this	Total prior programme activitles Costs ear ear SD “SO Rtvity 4 (alkhasurnmerschoolproject a ES 1 Activity2 DhammaBuddhaBookspublishing 4,625po 4,625 Activity3 ShanStateBuddhaUnl -education a ee ee 9,807 Activity4 ShanStateBuddhaUni -hospltalneeds ee ee ee 10,000 Activity5 SerbiaTempleproject a ee 691s[sd General religious activitles; providing accomendation to
	Buddhist monks, holding meditation retreats, attending
Other	conferences and promoting buddhiststudles etc.. 51,910 26,998 78,908	54,097
Total 8A 26,998		38,942

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. CC 17a (Excel)

23/01/2023

{cont}

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Section C

Notes to the accounts

Note 5 Details of certain items of expenditure.

Fees for examination of the accounts

The charlty has incurred no accountancy fee as the accounts are prepared by the trustee, Mrs K Warber FCCA CTA, who is a professional accountant. The Independent examination of the accounts is carrled out by the external accountant on a pro bona basis. .

CC 17a (Excel)

23/01/2023

Section C

Notes to the accounts

(cont)

| | | | | ||

Note 6

Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets 6.1 Cost or valuation

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||||||||| |---|---|---|---|---|---|---|---| |Freehold land|| Other land &|Plant,|Fixtures,|Total| |;|& buildings||buildings|machinery and|| |fittings and|;| ||motor|vehicles}|equipment| |At the beginning|of the|1,755,262£|£|£41,660-|£41,904|1,838,825£| |’| |year| |"At end|of the year|1,755,262|41,660|36,994|1,833,915| |6.2 Depreciation|and impairments| | Basis|SL|’|SLor.RB|SL or|RB|'| |SLor RB|SL or RB|Straight Line("SL")|or| |,|Reducing| |Balance|("RB")| |Rate||10-70years|||dT Sit -33%|[| |At beginning of the year|83,049|po|22,438|27,408|132,895.|:| |‘|.|KKK| |At end|of the year|“91,545|Loe|“26,282|28,560|146,387|.| |6.3|Net|hook value|)|‘| |"Net book value|at the|1,672,212|"49,222|14,495||1,705,930| |beginning of the|year| |Net|book value|at the|1,663,716|15,378|8,434|1,687,528| |end|of the|year|:|

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23/01/2023

CC 17a (Excel)

Section C

Notes to the accounts

(cont}

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Note 7 Debtors and prepaymants

Analysis ofdebtors		This	year ¥	r yea
			£	£
Debtors Prepayments andaccruedincome		~	55,500 1,226	67,391 1,248
Other debtors	Total		56,726 /	68,639

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CC17a (Excel)

. 23/01/2023

Section C

Notes to the accounts

(cont)

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Note 8 Creditors and accruals

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||||||| |---|---|---|---|---|---| |Analysis|of creditors|.| |,|Amounts falling due within|||Amounts falling due after| |one|year|more|than|one|year| |This year|Last year|This year|Last year| |£|£|£|£| |Loans|38,000|20,000|~|$3,088|166,088| |Payable to Ven.Dhammasami|10,000|10,000Po|

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CC17a (Excel)

23/01/2023

Section C

Notes to the accounts

(cont)

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Note 9 Cash at bank and In hand

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This year Last year
£ £
Short term cash investments (less than 3 months maturity date} ; a eee .
Short term depasits es ee So
Cash at bank and on hand 197,239 257,699
Other
. ed ee e
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Ft
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CC17a (Excel)

23/01/2023

Section C

Notes to the accounts

(cont)

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Note 10 Fair value of assets and liabilities

/ risk10.4(thePleaserisk provide of incurringide ddetails a loss of t duethe charity'sto.a debtor' exposurenot payingt0 credit The Charity's exposure to credit risk is anticlpated to be low what is owed) , liquidityae risk (the risk of not being able to as the only debtor that the Charity has in both 2022 and . : meet short term financial demands) and market risk: (the risk 2022has surplusrelates cashto thein thegift bank andald claimshavefrom short orHMRC. longThe termCharity that the value of an Investment will fall due to changes in the market) arising from financlal. Instruments: to which the interest free borrowings from Its devotees. therefore the charity Is exposed atthe end of the reporting. period and liquidity risk Is relatively low.. The Charity does not hold any investment assets In both financial years, 2021 and 2022. explain how the charity manages those risks. : 10.2 Please give details of the amount of change in the fair value of basic financlal tiInstruments (debtors, creditors,dit The Charity does not have financial instruments in both investments (see section 11, FRS 102 SORP)} measured at fair |. financlal years, 2021 and 2022. value through the SoFA that Is attributable to changes in credit risk. . :

CC17a (Excel)

23/01/2023

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Note 12 Transactions with trustens and refted parties
Ufthe charity has aey transactions with related porties (other than the tristee expenses explainedIn guidance notes) details of such transactfons
shouldbe providedIn Uris note. ifthere are ao transactions to report, please enter “Troe”in the bax or “Fobra”ff thare ore transactions to report.
12.1 Trustes remunaration and benefits
Nona of tha trustees have bens pald anyrepuunerationof recalved any other benefits from an amployment with thelr
charityof a retated opty (Trueof False}
: benefitsJn the periodpaid tothe o trasteecherkty hasby thepaldcharity trustees or anyremuneration instituthon orand companyhenefits, connectedPlease givewiththe amountit. of, ond legalauthasHtyfas, any remunerationor other
‘Amovnts paki or benefit value
Legal uuthortty {ex order, Remuneration Pension Redundancy TOTAL
govaraing document) contefbution | {lactudingofficel/ax loss of
gratia
Please give details of why remuacration or other employment
benefits ware paid,
Where on ex gratia payment bas been mode too trustee, provide an
explanationofof the nature of the payment. payment.
12.2 Trustees’ expenses
Uf the chority Aas paid trustees expanses fos fulfiiing thelr chitles, datalts of such transactions should be provided in this note. #f there are no
tronsactions to report, please enter “Tre”in the box below. if there ave transactions to report, please eater “Fotre”,
No trostes expenses hve beams incurred (Trius or False}
ptm a
swt
Other (please apeciyi ee
a
a
:
Please provide the number of trustees rebntursed for expenses or
vdeo had expanses pakd by the charlty
+ 12.5 Tramsection(s}with retated parties
Pleasegive detols of ony transaction sadertecen by for op bahayof) the chorityin which a [reloted] [pasty] [has] [a] [oroteried] [interest,] [Inctudiog] [where] .
funds have bean held os agent for related portler. if there are no such tremsectlons, please enter ‘tron’ in the box provided.
‘There have been na related party transactions
In thereportingpertad (Trua or False) [ruse |
Name of the trusteesor |Rebtiomthipto Descsiption of the Amount Balance [at] [|][Provision] written off
rated end for bad debtsend at period duriog
party charity transactions) pestod 18 7
po ee
Jowsssangrtorin | trustee [tan ftom JO
[OcNangk | eustee [twa sooo PO
Hie, U hemes [tretee [tanto10,000 [
The Chertty owed an amount of £10,000 {2021- £10,000) to the Trustee, Mrs
. Smaung Florin, as at 32 March 2022. The loan is interfr e est and repayable tpan
. . her dealth whereby the Chartty is Isble for tha cost of her funeral up to the
. balanceowed at that time.
inrelation to the samepeneinaniae ianbaiiior), [the][ terms] [and] [| 5] [trustees,] [Dy] [Nang] [XY] [have][ provided] loans to the Charityduring the pertod
{ J to be previa bo set eR ony POY ended 31 March 2018 for the amounts £15,000. The toams are Interest free. Dr
are Nang Kyl have agreed not to ask for repayments until the Chartty has suffidert
fundsto da so.
The Charity owed an amount of £40,000 to the Trustes, Dr. U Dhammasam’ as at
. . /31 Masch 2022. The loan b repaysbleon demand,
For ony rejoted party, please provide detalis of any goaranters piven
or recetved,
The trusteesall give featy thet Uma and expertise without any form of remunerationor othar banefit ls cashof kind (2019: Eni}.
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Where on ex gratia payment bas been mode too trustee, provide an explanationofof the nature of the payment. payment. .

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CCi76 (Excel)

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