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2021-09-30-accounts

Page
Report ofthe Trustees 1 to 5
Statement ofTrustees' Responsibilities
Report ofthe Independent
Auditors		 7 to 9
Statement ofFinancial Activities 10
Statement ofFinancial Position
Notes to the Financial Statements 12 to 18
Detailed Statement of Financial Activities 19 to 20

30/9/21 30/9/20
Unrestricted Restricted Total Total
fund fund funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 209,963 209,963 360,985
Other trading activities 93,003 93,003 71,125
Investment
income		 6 6 95
Total 302,972 302,972 432,205
EXPENDITURE ON
Charitable
activities
Direct costs 297,744 297,744 799,652
Other (110,873)
Total 297,744 297,744 688,779
NET INCOME/(EXPENDITURE) 5,228 5,228 (256,574)
RECONCILIATION OF FUNDS
Total funds brought forward 3,069,771 3,419,555 6,489,326 6,745,900
TOTAL FUNDS CARRIED FORWARD 3,074,999 3,419,555 6,494,554 6,489,326

30/9/21 30/9/20
Unrestricted Restricted Total Total
fund fund funds funds
Notes
FIXEDASSETS
Tangible assets 9 2,745,144 3,419,555 6,164,699 5,945,064
CURRENT ASSETS
Debtors 10 41,053 41,053 20,933
Cash at bank and in hand 323,955 323,955 572,518
365,008 365,008 593,451
CREDITORS
Amounts
falling due within one year		 11 (18,787) (18,787) (27,382)
NET CURRENT ASSETS 346,221 346,221 566,069
TOTAL ASSETSLESSCURRENT
LIABILITIES 3,091,365 3,419,555 6,510,920 6,511,133
CREDITORS
Amounts
falling due after more than one year		 12 (16,366) (16,366) (21,807)
NET ASSETS 3,074,999 3,419,555 6,494,554 6,489,326
FUNDS 14
Unrestricted
funds		 3,074,999 3,069,771
Restricted funds 3,419,555 3,419,555
TOTAL FUNDS 6,494,554 6,489,326

OTHER TRADING AC TIVITIES
30/9/21 30/9/20
Donation
f'rom Manchester		 Temple 34,732 14,418
Donation Irom Newcastle Temple 46,964 39,171
Donation Irom Denmark
Temple		 6,961 16,562
Donation
f'rom Bavaria Temple		 974
Donation
f'rom Scotland Temple		 3,112
Donation Irom Austria Temple 1,234
93,003 71,125
3. INVESTMENT INCOME
30/9/21 30/9/20
Deposit account interest 6 95
4. GRANTS PAYABLE
30/9/21 30/9/20
Direct costs 82,442 601,039
The Charity has made the following material grants to institutions during the year:
2021 2020
Name ofinstitution
Frankfurt
Temple		 390,873
Kings College (London) 87,000
Bavaria Temple 10,018 85,438
Hamburg
temple		 12,776 29,925
Thailand
Temples		 29,764
Other Buddhist
organisation		 29,884 31,901
82,442 595,612

30/9/21 30/9/20
Auditors' remuneration 7,500 7,200
Depreciation
- owned assets		 43,665 43,890
Surplus on disposal offixed assets (110,873)

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
INCOME AND ENDOWMENTS FROM
Donations and legacies 360,985 360,985
Other trading activities 71,125 71,125
Investment income 95 95
Total 432,205 432,205
EXPENDITURE ON
Charitable activities
Direct costs 408,779 390,873 799,652
Other (110,873) (110,873)
Total 408,779 280,000 688,779
NET INCOME/(EXPENDITURE) 23,426 (280,000) (256,574)

COMPARATIVES FOR THE COMPARATIVES FOR THE STATEMENT OF FINANCIAL STATEMENT OF FINANCIAL ACTIVITIES - continued ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
RECONCILIATION OF FUNDS
Total funds brought forward 3,046,345 3,699,555 6,745,900
TOTAL FUNDS CARRIED FORWARD 3,069,771 3,419,555 6,489,326
9. TANGIBLE FIXED ASSETS
Fixtures
Freehold and Motor Computer
property fittings vehicles equipment Totals
Cost
At 1 October 2020 5,939,555 102,252 100,653 6,142,460
Additions 261,636 1,664 263,300
At 30 September 2021 6,201,191 102,252 100,653 1,664 6,405,760
Depreciation
At 1 October 2020 82,000 76,765 38,631 197,396
Charge for year 11,000 12,534 20,131 43,665
At 30 September 2021 93,000 89,299 58,762 241,061
Net book value
At 30 September 2021 6,108,191 12,953 41,891 1,664 6,164,699
At 30 September 2020 5,857,555 25,487 62,022 5,945,064
10. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/21 30/9/20
Other debtors 41,053 20,933

30/9/21 30/9/20
Hire purchase (see note 13) 5,440 4,552
Social security and other taxes 27
Accruals and deferred income 13,320 22,830
18,787 27,382
12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30/9/21 30/9/20
Hire purchase (see note 13) 16,366 21,807
13. LEASING AGREEMENTS
Minimum
lease payments		 under hire purchase fall due as follows:
30/9/21 30/9/20
Net obligations
repayable:
Within one year 5,440 4,552
Between one and five years 16,366 21,807
21,806 26,359
14. MOVEMENT IN FUNDS
Net
At movement At
1/10/20 in funds 30/9/21
Unrestricted
funds
General fund 3,069,771 5,228 3,074,999
Restricted funds
Restricted funds 3,419,555 3,419,555
TOTAL FUNDS 6,489,326 5,228 6,494,554
Net movement
in funds, included		 in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 302,972 (297,744) 5,228
TOTAL FUNDS 302,972 (297,744) 5,228

Net
At movement At
1/10/19 in funds 30/9/20
Unrestricted
funds
General fund 3,046,345 23,426 3,069,771
Restricted funds
Restricted funds 3,699,555 (280,000) 3,419,555
TOTAL FUNDS 6,745,900 (256,574) 6,489,326
Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 432,205 (408,779) 23,426
Restricted funds
Restricted funds (280,000) (280,000)
TOTAL FUNDS 432,205 (688,779) (256,574)
Net
At movement At
1/10/19 in funds 30/9/21
Unrestricted
funds
General fund 3,046,345 28,654 3,074,999
Restricted funds
Restricted funds 3,699,555 (280,000) 3,419,555
TOTAL FUNDS 6,745,900 (251,346) 6,494,554

Incoming Resources Movement
resources expended in funds
Unrestricted
funds
General fund 735,177 (706,523) 28,654
Restricted funds
Restricted funds (280,000) (280,000)
TOTAL FUNDS 735,177 (986,523) (251,346)

DISUK DNUK DEI MCG
Phra Wairot Treenet Yes Yes Yes
Phra Veera Vingvorn Yes Yes
Phra Nicholas Thanissaro Yes Yes
Phra Pichit Choompolpaisal Yes Yes Yes
Phra Sonthaya Wandee Yes
Theanchai
Chitvicheankul		 Yes Yes
Phra Ronnapop
Lapcharoen		 Yes Yes Yes
2021 2020
Newcastle Temple 46,964 39,171
Manchester
Temple		 34,732 14,418
Denmark Temple 6,961 16,562
Scotland Temple 3,112
Other Temples (Less than X2,500) 1,234 974
Total 93,003 71,125

Detailed Statement ofFinancial Activities
for the Year Ended 30September 2021
30/9/21 30/9/20
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 189,963 301,565
Gift aid 20,000 18,174
Legacies 41,246
209,963 360,985
Other trading
activities
Donation from Manchester Temple 34,732 14,418
Donation irom Newcastle Temple 46,964 39,171
Donation irom Denmark Temple 6,961 16,562
Donation from Bavaria Temple 974
Donation from Scotland Temple 3,112
Donation irom Austria Temple 1,234
93,003 71,125
Investment
income
Deposit account interest 95
Total incoming
resources		 302,972 432,205
EXPENDITURE
Charitable
activities
Wages 18,440 18,700
Rates and water 12,614 8,602
Insurance 11,106 9,143
Light and heat 16,730 12,919
Telephone 2,070 4,834
Postage and stationery 1,355 81
Sundries 1,802 2,761
Courses &welfare 26,880 12,999
Repairs &maintenance 11,326 10,251
Food &refreshment 20,162 17,233
Ceremony 9,541 4,886
Monks/staff
public works		 3,950 4,800
Motor expenses 2,689 3,589
Travel 15,028 10,768
Freehold property 11,000 11,000
Fixtures and fittings 12,534 12,759
Motor vehicles 20,131 20,131
Bank charges &interest 702 1,496
Hire purchase
interest		 1,443 3,398
Grants to institutions 82,442 595,612
Grants to individuals 5,427
281,945 771,389

Detailed Statement ofFi
for the Year Ended 30		 nancial Activities
September 2021
30/9/21 30/9/20
Charitable
activities
Other
Loss on sale oftangible fixed assets (110,873)
Support costs
Governance costs
Auditors'
remuneration		 7,500 7,200
Accountancy fees 7,723 9,088
Legal fees 576 11,975
15,799 28,263
Total resources expended 297,744 688,779
Net income/(expenditure) 5,228 (256,574)