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|---|---|---|---|---|
|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|
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||||||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|
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|||||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|
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||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)|
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|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)|
##
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||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|
##
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|||||||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)|