2025-03-31-accounts - Oxford Buddha Vihara

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Trustees’ Annual Report for the period

For the year ended 31 March 2025

Charity name: The Oxford Buddha Vihara

Charity registration number: 1099361

Objectives and Activities

Objectives and Activities	Objectives and Activities	Objectives and Activities
SORP reference
Summary of the purposes of the charity as set out in its governing document Para 1.17 1) To advance Theravada Buddhism in particular, but not exclusively through the provision, maintenance and support of an establishment as a residential centre for monks and also religious worship place. 2) To offer a programme which is practical and relevant for this modern era, so that more can benefit from the Buddha's teachings. 3) Such other charitable purpose as the Management Committee of Vihara shall determine.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	During the reporting period, the Charity have:  held meditation retreats in the OBV Forest of Dean and, the Charity have held many retreats led by the Venerable Dr Pannyawamsa and teachers from Thaeingu, Vijjodaya group and teachers from Thaeingu 32.  Daily religious morning and evening chanting and meditation.  Introduction to Buddhist chanting and meditation for beginners on every Friday evening.  Weekend guided meditation retreats on the 2ndand last weekends of every month. The Charity provides free accommodation and refreshments to devotees during the course of the retreats.  Two annual religious events to mark the important days of Buddhism, namely “The Lunar New Year (in April)” and “The Kathina, robe-offering ceremony (in October)’’.  Provision of financial support to students pursuing Buddhism at Oxford and elsewhere.  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.  Providing the place for the meeting of The Theravada Buddhist Association, UK  hosted visits from schools, scouts, trainee RE students
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities.

Achievements and Performance

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SORP
reference
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Achievements and Performance	Achievements and Performance	Achievements and Performance
SORP reference

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	The main aims and purposes of the Charity are the provision of a place for meeting for religious worship and promotion of Buddhist studies. The Charity has an open-door policy where all members of society are welcome to learn and share the teachings of the Buddha.

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	The Charity entirely relies on donations from the society and there were no business activities during the year. The primary expenditures of the Charity are that of day to day running costs, of the monastery, repairs and maintenance of the monastery premises and the meditation retreats and direct costs incurred for the religious events. At the end of the reporting period, the Charity had a total cash at bank balance of £328,767 (2024-£347,930).
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The policy on reserves is that the existing assets are wholly utilised to support existing activities. There is no intention in the long term to either increase or reduce the capital held. The policy is justified in that it is necessary to preserve income at the present levels in order to maintain the activities of the Charity.
Amount of reserves held	Para 1.22	The reserves held at the end of reporting period is £1,978,722 (2024 - £2,002,037 out of which £ 1,909,483 (2024 - £1,938,979) held in unrestricted funds and £69,239 (2024 - £63,058) is held in restricted funds.
Details of fund materially in deficit	Para 1.24	There was no fund materially in deficit in the reporting period to 31 March 2025.
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitutional document of the Charity dated 20 August 2003.
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Unincorporated association
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Elected by the Charity’s members at its Annual General Meeting

Reference and Administrative details

Charity name	The Oxford Buddha Vihara
Other name the charity uses
Registered charity number	1099361
Charity’s principal address	356-358 Abingdon Road Oxford OX1 4TQ

Names of the charity trustees who manage the charity

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Name of person (or
Dates acted if not for body) entitled to
Trustee name Office (if any)
whole year appoint trustee (if
any)
1 Dr. U Dhammasami Chairman
2 Dr. U Pannyawamsa Secretary
3 Dr Sai Tin Maung Treasurer Resigned (01/01/2026)
4 Dr. Kyaw Thinn Member Resigned (01/01/2026)
5 Mrs. Saang Florin Member Resigned (01/01/2026)
6 Dr. Nang Hnin Nu Nu Kyi Member
7 Venerable Phramaha Sena Pettai Co-secretary
8 Mrs Khin Warber Member
9 Dr. Ninithet Than Hlaing Member
10 Ms Zin Nwe Lin Member
11 Ms Theint Theint Aung Member Appointed (01/01/2026)
12 Ms Sujitra Merrells Member Appointed (01/01/2026)
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– Corporate trustees names of the directors at the date the report was approved

Director name None

Name of trustees holding title to property belonging to the charity

Trustee name	Dates acted if not for whole year
Dr. U Dhammasami
Dr. U Pannyawamsa
Dr. Kyaw Thinn

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Dr. U Pannyawamsa ~~|~~ Position (eg Secretary, Secretary Chair, etc) ~~ee ee~~ Date 15/01/2026 ~~Pp~~

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ The Oxford Buddha Vihara members of On accounts for the year 31 March 2025 Charity no 1099361 ended (if any) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 March 2025. Responsibilities and As the charity's trustees, you are responsible for the preparation of the accounts basis of report 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 The charity’s gross income exceeded £250,000 and I am qualified to undertake statement the examination by being a qualified member of Association of Chartered Certified Accountants.

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

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
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.

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:		Date: 19/01/2026 ~~fe~~	Date: 19/01/2026 ~~fe~~
Name:	Kay Thwe Oo

Relevant professional qualification(s) or body (if any):	FCCA

Address:	242 Wooldridge Close
	Feltham
	TW14 8BJ

Oct 2018

IER

Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES	Charity No (if any) 1099361 Period start date 01/04/2024 To Period end date 31/03/2025 The Oxford Buddha Vihara Annual accounts for the period asnes"7 FOR ENGLAND AND WALES
Recommended categories by activity Guidance Notes Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds Section A Statement of financial activities ~~eS~~
Incoming resources (Note 3)			£ F01	£ F02		£ F03			£ F04	£ F05
Income and endowments from:
Donations and legacies	S01		150,059		13,181		-		163,240	274,994
Charitable activities	S02		-		-		-		-	-
Other trading activities	S03		-		-		-		-	-
Investments	S04		6,404		-		-		6,404	4,947
Separate material item of income	S05				-		-		-	-
Other	S06		15,000		-		-		15,000	20,000
*Total*	S07		171,463		13,181		-		184,644	299,941
Resources expended (Note 4)
Expenditure on:
Raising funds	S08		-		-		-		-	-
Charitable activities	S09		187,383		2,000		-		189,383	90,789
Separate material item of expense	S10
Other	S11		18,577		-		-		18,577	21,606
*Total*	S12		205,959		2,000		-		207,959	112,396

Net gains/(losses) on investments Extraordinary items Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the	S13 S14 S15 S16 S17	- -	34,496 - - 34,496 - - 5,000	11,181 - 11,181 - (5,000)			- - - - -	- -	23,315 - - 23,315 - - -	187,545 - 187,545 - -
charity’s own use	S18		-		-		-		-	-
Other gains/(losses)	S19		-		-		-		-	-
*Net movement in funds*	S20	-	29,496 -		6,181		-	-	23,315 -	187,545
*Reconciliation of funds:*
Total funds brought forward	S21		1,938,979		63,058		-		2,002,037	1,814,492
*Total funds carried forward*	S22		1,909,483		69,239		-		1,978,722	2,002,037

Section B Balance sheet

Section B Balance sheet
	Guidance Notes	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year
		£ £ £ £ £
Fixed assets		F01 F02 F03 F04 F05
Tangible assets (Note 6) *Total fixed assets* Current assets	B02 B05	1,653,708 - - 1,653,708 1,667,666 1,653,708 - - 1,653,708 1,667,666 SS
Debtors (Note 7) Cash at bank and in hand (Note 9) *Total current assets*	B07 B09 B10	61,334 - 61,334 66,529 328,767 - 328,767 347,930 390,101 - - 390,101 414,458 ===
Creditors: amounts falling due within one year (Note 8) *Net current assets/(liabilities)*	B11 B12	10,000-10,000 25,000 390,101 - 10,000 - 380,101 389,458 —
*Total assets less current liabilities*	B13	2,043,809 - 10,000-2,033,809 2,057,124
Creditors: amounts falling due after one year (Note 8) Provisions for liabilities *Total net assets or liabilities* Funds of the Charity Restricted income funds (Note 11) Unrestricted funds (Note 11) *Total funds*	B14 B15 B16 B18 B19 B20 B21	55,088 - 55,088 55,088 - - - - - 2,043,809 - 65,088 - 1,978,721 2,002,036 45,088 45,088 60,088 1,933,633 - 1,933,633 1,941,949 - - 1,933,633 45,088 - 1,978,721 2,002,037 ———— ==ai=
Signed by one or two trustees on behalf of all the trustees	Date of approval dd/mm/yyyy 15/01/2026 Ven Dr Pannyawamsa Print Name Signature a ee
	20/01/2026 Mrs Khin Warber Khin Warber a

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should 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 note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with P their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United 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 102.*

-Tick as appropriate

1.2 Going 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 charity is a going concern; Charity's ability to continue as as going concern.

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

Not applicable

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in notes to the accounts.

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Yes P
-Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
(ii) the reasons why applying the new accounting policy provides
Not applicable
more reliable and more relevant information; and
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(iii) 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 102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

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Yes P
-Tick as appropriate
No
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Please disclose:

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(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or assets and
Not applicable
liabilities for the current period; and
(iii) where practicable, the effect of the change in one or more
future periods.
Not applicable
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1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

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Yes P
-Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the amount
of the correction for each account line item affected; and
Not applicable
(iii) the amount of the correction at the beginning of the earliest
prior period presented in the accounts.
Not applicable
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Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.1 INCOME

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This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
· the monetary value can be measured with sufficient reliability. P
There has been no offsetting of assets and liabilities, or income and expenses, unless required Yes No N/a
Offsetting or permitted by the FRS 102 SORP or FRS 102. P
Yes No N/a
Grants and donations are only included in the SoFA when the general income
P
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to Yes No N/a
the grant only occurs when the performance related conditions are met (5.16 FRS 102
P
SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of P
the charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period P
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donations donor. Any Gift Aid 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 to the same fund as the initial donation unless the P
donor or the terms of the appeal have specified otherwise.
Contractual income and Yes No N/a
This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions. P
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so. P
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on Yes No N/a
receipt. In the reporting period in which the stocks are distributed, they are recognised
P
as an expense at the carrying amount of the stocks at distribution.g g ,
expected proceeds from sale less 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 against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other P
trading activities'.
Yes N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable. P
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable. P
Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a
facilities the gift to the charity provided the value of the gift can be measured reliably. P
Donated services and facilities that are consumed immediately are recognised as
Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
P
heading in the SOFA.
Yes No N/a
Support costs The charity has incurred expenditure on support costs. P
Yes No N/a
The value of any voluntary help received is not included in the accounts but is
Volunteer help described in the trustees’ annual report. P
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends can be measured reliably. P
Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies. P
Membership subscriptions which gives a member the right to buy services or other Yes No N/a
benefits are recognised as income earned from the provision of goods and services as P
income from charitable activities.
Insurance claims are only included in the SoFA when the general income recognition Yes No N/a
Settlement of insurance
claims criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other P
income in the SoFA.
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2.3 ASSETS
Intangible fixed assets
Heritage assets
Current asset investments
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Debtors
Debtors (including trade debtors and loans receivable) 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.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
d
li bl i
hi h
i i
d
l
i
i
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
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9 6 1 4
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.2 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not 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.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial instruments

Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a
P
Yes
No
N/a

They are valued at fair value except where they qualify as basic financial instruments.

Section C Notes to the accounts (cont)

Note 3 Analysis of income

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Restricted
Unrestricted income Endowmen
funds funds t funds Total funds Prior year
Analysis £ £
Donations and Donations and gifts 150,059 13,181 - 163,240 121,177
legacies: Gift Aid 15,000 - - 15,000 8,801
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations - - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 165,059 13,181 - 178,240 129,978
Charitable
activities: - - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 6,404 - - 6,404 901
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 6,404 - - 6,404 901
Separate - - - - -
material item - - - - -
of income: - - - - -
Total - - - - -
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held for
charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 171,463 13,181 - 184,644 130,879
Other information:
The funds which are to be used in accordance with specific
restrictions imposed by the donors primarly consists of the
All income in the prior year was unrestricted except for: (please restriced fund of £3,056 for donation for a Buddhist orphanage
provide description and amounts) shcool in Shan State, Myanmar, and £10,125 for construction of
a new meditation hall in Forest of Dean.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Not applicable
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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Section C Notes to the accounts (cont)

Note 4 Analysis of expenditure

Meditation retreat
TOTAL EXPENDITURE
Total other expenditure
Depreciation
Finance cost
Religious activities
Expenditure on
charitable activities
Travel & subsistence
Books publishing
Premises costs
Separate material
item of expense
Analysis
Total expenditure on charitable activities
Other
Donations given
Total
Telephone, fax, postage, stationery and printing
Training, subscription and license fees

Unrestricted
funds
Restricted
income funds
Endowmen
t funds
Total funds
Prior year
£
£
41,880 2,000
- 43,880 37,342
14,640
- 14,640 8,402
817
- - 817 851
6,532
6,532 25,898
122,836
- 122,836 34,633
677
- - 677
-
187,383 2,000 - 189,383 107,125
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
2,764
- 2,764 1,662
- - - - 1,802
15,532
- - 15,532 16,029
281
- - 281 176
18,577
- - 18,577 19,670
205,959 2,000
- 207,959 126,795

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Activity or Funding of Support Total this Total prior
Activities undertaken directly
programme activities Costs year year
£ £ £ £ £
Activity 1 Shan State Buddha Uni - education 13,602 13,602 11,920
Activity 2 Loi Longe Orphanage School 2,000 2,000 8,550
General religious activities; providing accomendation to
Buddhist monks, holding meditation retreats, attending
Other conferences and promoting buddhist studies etc.. 173,781 18,577 192,358 106,325
Total 189,383 18,577 207,959 126,795
----- End of picture text -----

CC17a (Excel)

20/01/2026

Section C Notes to the accounts (cont)

Note 5 Details of certain items of expenditure

Fees for examination of the accounts

The charity 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 carried out by the external accountant on a pro bona basis.

CC17a (Excel)

20/01/2026

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

----- Start of picture text -----
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 48,119 1,845,041
year
Additions - - 1,574 1,574
Revaluations - - - - -
Disposals - - -
Transfers * - - - - -
At end of the year 1,755,262 - 41,660 49,693 1,846,615
6.2 Depreciation and impairments
Basis SL SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance ("RB")
Rate 10 - 70 years 10% - 33%
At beginning of the year 108,468 - 31,818 37,091 177,377
Disposals - - - -
Depreciation 8,461 1,968 5,102 15,532

Impairment - - - - -
Transfers - - - - -
At end of the year 116,929 - 33,787 42,194 192,909
6.3 Net book value
Net book value at the 1,646,794 - 9,842 11,028 1,667,664
beginning of the year
Net book value at the 1,638,333 - 7,873 7,500 1,653,706
end of the year
----- End of picture text -----**

CC17a (Excel)

20/01/2026

Section C Notes to the accounts (cont)

Note 7 Debtors and prepayments

Analysis of debtors Debtors Prepayments and accrued income Other debtors Total	This year Last year £ £ - - 61,334 65,500 - 1,029
	61,334 66,529

CC17a (Excel)

20/01/2026

Section C Notes to the accounts (cont)

Note 8 Creditors and accruals

Analysis of creditors

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	-		15,000	45,088	45,088
Payable to Saang Florin				10,000	10,000
Payable to Ven.Dhammasami	10,000		10,000
	Total 10,000		25,000	55,088	55,088

CC17a (Excel)

20/01/2026

Section C Notes to the accounts (cont)

Note 9 Cash at bank and in hand

Note 9 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - - - 328,767 347,930 - -
	328,767 347,930

CC17a (Excel)

20/01/2026

Section C Notes to the accounts (cont)

Note 10 Fair value of assets and liabilities

10.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

The Charity's exposure to credit risk is anticipated to be low as the only debtor that the Charity has in both 2024 and 2025 relates to the gift aid claims from HMRC. The Charity has surplus cash in the bank and have short or long term interest free borrowings from its devotees. therefore the liquidity risk is relatively low. The Charity does not hold any investment assets in both financial years, 2024 and 2025.

10.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

The Charity does not have financial instruments in both financial years, 2024 and 2025.

CC17a (Excel)

20/01/2026

Section C Notes to the accounts (cont)

Note 11 Charity funds

11.1 Details of material funds held and movements during the CURRENT reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund balances Fund balances
Type PE, EE R
Purpose and Restrictions brought Gains and carried
or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General donations UR General 1,938,979 171,463 (205,959) 5,000 - 1,909,483
Purchasing a new premises that can facilitate
Park Farm Meditation Centre R meditation retreats. (loan balance) 60,088 - 15,000 - 45,088
Charity activities R Books publishing, health and education 2,970 3,056 (2,000) - 4,026
Construction of meditation hall - 10,125 - 10,000 - 20,125
Other funds N/a N/a - - - - - -
Total Funds 2,002,037 184,644 (207,959) - - 1,978,722
----- End of picture text -----*

CC17a (Excel)

20/01/2026

Section C Notes to the accounts (cont)

Note 11 Charity funds (cont)

11.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund balances Fund balances
Type PE, EE R Purpose and Restrictions brought Gains and carried
or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General donations UR General 1,713,404 294,310 (109,735) 41,000 - 1,938,979
Purchasing a new premises that can facilitate
Park Farm Meditation Centre R meditation retreats. (loan balance) 101,088 - 41,000 - 60,088
Charity activities R Books publishing, health and education - 5,631 (2,661) - 2,970
Other funds N/a N/a - - - - - -
Total Funds 1,814,492 299,941 (112,396) - - 2,002,037
----- End of picture text -----*

CC17a (Excel)

20/01/2026

Section C Notes to the accounts (cont)

Note 12 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

12.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

*Please give details of why remuneration or other employment* *benefits were paid.* *Where an ex gratia payment has been made to a trustee, provide an* *explanation of the nature of the payment.* Name of trustee Legal authority (eg order, governing document)	Last year Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ Amounts paid or benefit value This year

12.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

Travel TOTAL Subsistence No trustee expenses have been incurred (True or False) Type of expenses reimbursed Accommodation Other (please specify):	£ This year	*TRUE* £ Last year

Type of expenses reimbursed Travel Subsistence Accommodation Other (please specify): Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

12.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period	There have been no related party transactions in the reporting period	There have been no related party transactions in the reporting period	(True or False)			*FALSE*	*FALSE*

							Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount Balance at period end	Provision for bad debts at end		period	written off during reporting
							period
			£ £	£			£
Mrs Saang Florin	Trustee	Loan	10,000
Dr. U Dhammasami	Trustee	Loan	10,000 10,000

			The Charity owed an amount of	£10,000 (2023- £10,000) to the Trustee, Mrs
			Saang Florin, as at 31 March 2025. The loan is interest free			and repayable upon
*In relation to the transactions above, please provide the terms and*			her dealth whereby the Charity	is liable for the cost of	her funeral up to the
*conditions, including any*	*security and the nature of any payment*		balance owed at that time.
*(consideration) to be provided in settlement.*
			The Charity owed an amount of	£10,000 to the Trustee, Dr.		U Dhammasami as
			at 31 March 2025. The loan is repayable on demand.

For any related party, please provide details of any guarantees given or received.

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024 £nil).

CC17a (Excel)

20/01/2026