REG15fERED COMPANY NUMBE¥(: IM417612 Itn8land and Wales) REGIStERED CHARITY NUMBER.. 1103950 REPORT OF THETRUStEESAND ANANCIALsfATEMEiifs FOR THE YEAR ENDED 30 SEfrrEMBER2024 FOR DHAMMAKAYA 5pifERNATIONAL SOCIETY OF UK Centora james ￿Mited Jury Farm, Ripley Lane West Hofsley Surrev r24 6JT DHAMMAKAYA INTEftNATrONAL SOCIETY OF UK taKrEP￿s OF THE FINANCIALsfATEMENTS FOR THE YEAR ENOED 30 SEPTEMBER 2024 Report oftheTrustees Statemefrt olTru5tees' Responslblltites Report of the lrtdependentAyd*ars St¥tement of AnanckilActl¥lttes Balance Sheet io Cash Haw Ststement li Notss to the Cash Rowstatemert Notss to the Flnanclal Statements to Dets11￿ Statement of Rnandal Artlviknes 20 to 21 DHAMMAKAYA INTERNAnONAL SOCIEFY OF UK REPORT OFTHE TRU5fEES FOR THE Yuft £NDEO 30 SEPYEM8ER 2024 The trustees who are also directors of the charity for the purposes of the Compan¥es Art 2006, present their report with the financial st3tements of the charity for the year ended 30 September 2024. The trnstees have adopted the proviyons of Accounting and Reporting by Charitie5: Statement of Recommended Practice applicable to charÉties preparin8 their accounts in accordance the Financial Reportin8 Stondard applicable in the UK Republic of Irdand IFRS 1021 ILrffe¢tlve ljanuary 20191. OBJEfTIVE5AND ACtIVmE5 Oblertives and alms 10 promote buddhist doctnnes Includingthe promoknon of me￿rtat￿n Ihe WOT*J-DhammaXaya- hasthe followin8 meaning.. "Dharnrna.. rÈfers tothe teathing tslThÈ Lord Buddha,. 'Kay3". refer5 to each person's physical body that contdins en&8htenment'Dhamma" and"Kaya" are Buddhistterms writlen in th Pali lan8UO8e. In setting objectives and planning for a£ti¥tties. the Trustees have gNen due consideration to general guidance published ty the Chartty Commission relatin8to public benefft. includtn8th• 8uidanc•'Public b•nefit= runnin8 a charity IPk21'. Slgnlff cant actI￿leS Wokin8 Tèmple Activities The Ternple 15 open to the pub¢lc whefe by Monk5. rernple staff avd v151tOT5 pafiiclpate In rnOTnlng an(J evenln8 chantlng followed by meditation. V151tors are Tnade welcorne at lufich that is then followed by 8 blessing from the Monks. The m3in ceremony is held on the first Sunday of ihe month and an annual Kaihin3 ceremony is held where invittlrons are extended to the local comrnunstv. Met5itation classes are held each week which are gwen by an English-5peaking monk. There are well-maintained dormitory and washin8 fhctlrties that are well used along wth good car parkin8 faalitie5 and 3 pleasant garden. In June 2024. Monk5 from Thailand. Europe and around the UKvisited the WoknngTernple. This resulted in an Increase to donation incnmp Hnrf arrnmmLwSxtinn trxvplling pxppn%pE in thpfinxnriAI ypxr. Buildin8 New Temples Dhammakaya International Society of the United Kingdom trustees, that are moThk5, attend the qu3rterly EuTope-wide meeting of 11 TempleswheTe dISc¥￿10r￿S are held on proposats to purchase bull&iny sultable for Buddhi%tTempies. lobal BuddhlST Neiworx This is ar¥ internet facility operated outside the UK with a feasonable tKxl8eL Dhammakaya International Society of the United Kingdom make small tontribulions. Public benefft Public benefit is at the heart of what il mean5to be a chatily. Two kev principles define this area- l. There must be identifiable beneffts. 2. The benefits must be to the public. The Trustees must Carryoutthe foltowiThg'. l. Aeviewthe artwf(ies undertaken forthe public benefft. 2. 5tste wbetherthey hève complred wrth thtsduty. The Temple at Wokin& Surrey is open io all vi%tors who afe wven a wami welcome. A ceremony Is held dLEdn8 the earty hours of the first Sunday of every month which attracts approximatety 65 visitors. The ceremony ss condurted in Thai using the 68N Youtube channel th* b5 displayed on a 5tsge rnonitor and the seating area has earpieces with an English translation. Our method of meditatton is simple and non-inirusNe. for persons of any faith. Tuesday and Thursday evening meditation classes are held with approximately 30 participants each week. In addttioTh. a weekend retreat and olle day rnediation workshop are held durin8 the yeaf that attrnctfrom 20 to 35 Pafticbpantsfor eath retrthit or workshop. Temple volurfeers make apploxSmate￿ 20 school visils to provide short meditation sessions f¢)r student ¢lasse5. Thp volunteer5 rnay a150 8ive an introducLory talk on Buddhism. Mo¥eoveT. three are approxlrnatety 30 schcol and scout vissts to Woking Temple Wtth approxim*ely 20 to 30 persons in the ￿0up. The vistts tnclude 3 5 minute meditblion and explanalion about the Èuddhi5t erns In che Temple duAn8 Ihe Eour. P3Be I OMAMMAKAYA INTtftNAnoNAL SOCIEfY OF UK REP FOR THE YEAR ENDED EPTEMBER 202 Monks 3nd Temple stsff undertake hospiral viyts, attend funerals, wisit homes and business premise5 to give talk5, blessings 3nd meditation5. More wsits have beeTr made to or8antsations in the commlbnity where meditation has tjeen demonstrated to front line employees of the emergency services to assist wr(h work related stress. In addttion. Monks, Temple staff and Volunkers have V151tcd City officcs to d¢mDn5tratc mcdititigTr that Was well reccri¢d by 50 to 60worker5. A150, Temple r>70nks, stsff and volunteer5 Vistt Woking town centre for an annual ceremonyto collect for lor31 food banks. This brings medttation to the local community and collects substaTrtial quantrties of tood for the food banks. The Temple at wokinB has authorityto ordain Monks which Invofves a ceremony lasting a day. The Trustees have reviewed the activities undertaken forthe public benefit and confirmtheir compliance with this duty- GrdrrtmakFn¥ The Buddhist manuscript research projèrt vrds 3pproved by t￿￿tees. This projert contiibutes to the promotsoTr of Buddhist doctrines and medttation. FII&4NCIAL REVIEW Principal fundlng sources The Temple in Woking SurTey is open 365 days a yearand devotees make donabons to the Monks ustnÈ envelopes prDvided. Durtng ierErtfQniE5 devotees are gNen the opportufirty to present their donat40n envelopes ibe Monks. The envelope5 are opened wlth the contents recoided and accounted for by more than othe member of Temple staff. The Tru51ee5 would like to thank the indtvid¥a15, families, organi5ations, businesses and Templesforthe donations received. Reser￿ poll The'free reserves" 18eneral uniestrlcred fund lessftxed assets) of the tharlty at 30SeptÈmber 2024 amounted to £102,2471202a: £96.2191. It is the trustees, vièw th* it Is prudent to m3int3in a level of free Te5ervÈs to coveT the annual expenditvre at approximately £175.0￿. The trustees 3150 3sm to maintain 3 Teserye of £3SO.(L¥) in rase a sulta￿e propety becomes available to purchase lor Ternple or accommodation for Monks QT Temple stsff. In addition the Trustees maintstrn a sm311 exces5 Te5erve to cover any erner6eficy repairs to a Temple buildin& 6olng concern After making appropriate enquirie5, the Tnjstees have 3 reasonable expertation that the Charty has adequate resources to continue in operational existence for the foreseeable future. Fof thls le3￿n. they COTrilnue io adopt the goln8 concern basis in preparing the financial st3ternen￿ Further details re￿rdIng the adoption of the going conrem basis can be found in the accounling policies. Future plans The plans include coTrtintsation of p￿ftned mairjteftan￿ to the Woking Temole building and the Temple bLEilding activity. The Iharty IS WOTkin8 Wlth the loc31 community to altrart Visitors to Woknng Temple. ThÈ5 includes more opporttjnities for meditatio and talks by rnonks. with tr3nslations ifito Enstrsh. where needed. Maney rs held in the event of a suitsble buildinB being ?vai13ble for purchase for use as Temple orfor Monks and Temple Staff. srRucfuRE. GOVERNANCE AND MAWIGEMENT Govemln8 document The charity is controlled by its governing documeftL a deed of trusL and constitute5 3 Itmited company, limited by gLtarantee, as defirsed bythe Companie5 ￿t 2006. Charlty a)nsttiutEon Dhammakaya International Society of the United ￿ingdOM 15 registered as ? charitable company limited by Ru3rantee and not having a share capital. The Temple wa5 set up by 3 Memorandurn of A550Ciation and Article5 of Association. The governin8 document was registered at Companies House on 16 April 20￿2 with amÈndments by special resol(rtion rw"stered at Companies House on 2 October 2003 and 9 April 2004. The Temple registered as a charitable organisation at Charity Commission on 26 May 2004. Conscquently* the Templc still made amcndmcnts by special rcsolubov rc8lStcrcd at Companics HOUSE on 21 Oetober 2004. 24 November 2016 and 20January 2017. Pa8e 2 DHAMMAKAYA IKfERNATIONALS￿Efy OF U TR FOR T+IEYEAA ENDED SEPTEMBER 2024 Recrultsment and appolntment of newtrurtees The management of the Chartty is the responsibility of the Tnjstees who arp ele¢ted and ttFopted under the terms of the Arti¢les of Association. New trustee5 are chosen foi their skill, respect of Buddhism and suitsbilÉty to work as a member of the team of t￿Stce Organ55ational structure The Trustees with the titte "Phra" in their name are Buddhist monks. Usually monks ordain after graduat¢on from universlty and some having gaineif work experience. Thus. POSS2S5 good or￿nIs3(10nal skill in manè8ing iemple propeny and autvtties. Temple actNities- Monks and Temple staff consult daity tD make thrngs nrn Èfficientlv. Temple buildlng attwitFes - Some Trnstees devote a considerdble amount of time on this area marnty to ensurp that the rfsks present do not lead to a mistake in the choice of a property purchase for a new temple. Thus. meetings are regularfy held w%th constant cornmunitation be￿etn Tn￿1 Temple staff and otherTemples. A ouarterty meeting Is held members of all European Temples attendin& This includes selecting buildings to purchase for new Ternplesznd settiTtg budgets for raiyA8 the required money. Irwlurtlvn and tr4inlng otnew ttustEe5 The Charity Commission Publication'The Essential Tnjstee.. what you need to know. what you need to do" ha5 been read by rnonks that are Tiustees at Woking Temple. In addition, a summary has been prepared In both English and Thai. This has been read by all Trustees and dlscussions held to reir$for￿ understanding of the rnain point& The summary document will be Biven to all new Trustee5 Wlth discussions bein8 held with the trustees. Related parwes The DhBmrnakaya Foundalion in Thailand has a large rnodem BUddh￿t Temkrfe in Bangkol Monks and Temple staff attend Iraining here before Joining the temple in the UK. There are Dhammakaya Temples worldwide that Dhammakaya International So£iety of the United Kingdom have contart wtth. Dhammakaya Europe International 0￿rateS a Buddhill Temple in Manchester. Dharnmakaya North United Kingdom operates a Buddh5St Temple in Newcastle. Medstation Centre of Glasgow operate a Buddhist Ternple in Scotland. Theje orsanisations tre re8i#ered charitle> fttFERENCt ANDALJMIIIISTrATJVE o￿AlL5 Registered Company number 04417612 (England and Walesl Retistsred Charity number 1103950 Re￿Stsred office 1-2 Brushfteld Way Knaphill Woking 5urrey GU212TG Trustees T ChilNicheankul Sole Trader P P Choompolpaisal MinisteT of Religion P N Thanissaro auddhist Monk WTreenet Minister of fielsRion P V WinEvorn Minisier of Reliwon Lapcharoen Monk T Boonsiriwatanakul Minister of Re￿810n B Sudhipan Ministcr of Rcli8ton Sjongpatra Company 5ecretsry pv vtngvor Page 3 DHAMMAKAYA INTtRNATrONAL SOUEfY OF UK R THE YEAR ENDEO EPTEM8ER 2 AUDITORS Tahas & Co Ltd 760 Ea5tcm Avcnuc Newbury Park London IG2 7HU The aud￿01$, Tahas & Co Ltd, wlll be proposed for rtrappoInt￿fit atthe forthcomin8Annual General Meetin Report of the trusiees. incoipotsting a ￿rategiC reporL approved ordet of ihe board of trustee4 as the cornpany director5, on I6JU￿ 2025 and 518ned on the board's behalf by- R Ldpihdroen Trustee Page 4 YA IpifERIIATIOI4AL SOCIETY OF iIK FTR ES. REsPo￿BIL￿E5 FOR THE VEAR ENOED 30 SEPTEMBER 2 The trustees (WI￿ are also the directors of Cthamrnakard Intunational Soc*ty of UK for the wrposes of company lawl are responsible foi preparin8 the fleport of the Trustees and the finanoal statwnents in accordance with applica￿e Liw and United Kln8dom Aceoufttln8 Starid3rds (United ￿lD8d￿M Ctenerally Atcepted Aecounti118 PrartTrtel. Compèny law reqvlres the trvstees to prepare ftnanclal statements for each tlnancsal year which gfve a trLJe and falr vlew of the state of affairs of the charitable company and of the incoming resourte5 and appl￿tIon of resources. including the income and expenditure. olthe charrtable cL7mpanyfof thjt perbod. In preparins those fin3ntial 3tatemefits, the iiusttts are re4ulred to select suÉtatsle aCcoUn￿ng policles anst then appty theJFJ Iun5i5tentlr, obseThe the M￿h0￿5 and princ*ples in the Charlty SORP; make judgements and estirnates thai are reasonable and prudent; prepare the financial statements on the 805n8 toncèrn kosts unless h is snappropriate to presume that the charitable company witi continue in l)usines& The trustees are responsible foi keeptng proper actounknng retords wh¥ch disclose with ￿3$o￿able accuracy at any time t tlnancial p051tion of the ch3ritable company ahd to enable them to ensure that the financial ststements comply with the Companles Act 2CQ6. They are atso resrrtJnsti4e for safe8uardin6 the assets of the charltable company and hefi￿ for tsking reasonable #teps for the prevention and detèction of fraud and other irre8ulaiitie In so far as the trustees are aware: there Is no relevant avdji rnformation of vthich the charirable tompaftys audiiors are unaware.. ano the trustees have takea all steps that they ought to have tsken to fnake them5efves aware of any relewdnt audit Informa￿Ort and to establlsh that the auditors are avrdre of that Information. RtPOftT OFTHE INDepENDENT AUDITORSTOThE MtMbEftS OF DHAMMAKAYA IpifERNATI NAL SOCIErY FUK Oplnlon We have audited th2 financial ststement5 of Dhammakaya Internation31 Society of UK (the 'charitsble company'l for the year ended 30 September 2024 whith comprise the Statement of Financial ActNrtoes. the Balance SheeL the Cash Flow statement and notes to the financi31 st3tements, including 3 summary of sigrbificant accounting poliues. The financial reporting framework that has been applied in their prep3fdtton is applicable law and United Kingdom Accounting Standards Iunited ￿ngdoM Generally Accepted Accountin£ Practicel. In our opinion the financial 5tstements- give 3 true and fair view of the state ol the charitsble companV5 affairs a5 at 30 Seplember 2024 and Df it5 incorning re50urce5 and application of resovrces, including its incorne and expenditure. for the ye8rthen ended- ave been properly prepared in accordaTrce wirh United Ksngdom Generdlty ￿cep[ed Accounting Practice., an¢ have been prepared in accordance with the requtrements ofthe Companies Art 2(KJ6. Basis for oplnlon We tDnducted our èudlt in atcordante with Intematlonal Stsndards on Auditin8 IUXI IISAS IUKJI and applicable law. OUT responsibilities under those standards are further described in the Auditors, Tesponsibiif(ies for the audit of the financial statement5 Section of our report. We are Independent of the chaiitable company in accordance with the ethical requirements that are relevant to our avdit Df the fin3nci31 st¥ternent5 in the Tncludine the FRCS Ethical Sfandard. and we havp fuwilled Dur other ethical re5poTrsibilities in accordance with these requirements. We believe that the audit evFdence we have obtained is 5ufficierrt and appropriate to provide a ba5sfor our opinion. ndu5ign5 relatln8 to galn& Lymcern In auditin8 the financial statements, we have concluded that the tru5tee5' use of the going concern basis of accounting in the PFep3ration of the financial ststernents 15 3ppropriate. Based on the woik we have performed, we have not identifi.ed any material uncertaint￿$ relating to events or condltions that. individually or collectively. may cast signifi£ant doubt on the charitsble company's ability to continue as a golng contem for peiiod of at leasttwelvè months from when the f1ft3ncial statements are a￿hOrIsed for issue. Our responslblltties and the responsibililies ol ihe tnJstees with respecr to 8olng toncem are destllbed in the ￿leY￿nt 5ertions of this report. Other InfgTmatk+n The trustees ère respgfLSible for the other inforrnatbon. The other information comprises the information inclyded in the Annual Report, oiheT Ihan Iheiinanclal siaiemenis and our Report ofthe IndependentAu¢Jirorsthereon. Our opitkion on the finapcial ststements does not ¢over the other inforTnation and, except to the exrent othen¥ise expllcrtly stated in our report, we do notexpress anyfomi of assurance conclusion thereon. In connection with our audtt of the financial staternents, our responsiblllty S to read the other Infoimation and, In doSng so, consider whether the other infDmiation is materially inconsistent with the fjnancral statements or our knowledge otstained in the audit or otherwise appears to be materi31fv misstated. If we Identlfv such materlal inconslsteftcles or aooarent mate¥ial misstatements, we are required to determine whether tht5 gwe5 rise to a material misstatement in the fillancial statements thcmklves. If, based on the work we have perforrned. we conclude that there 15 a rn3terial mi55t3tement of this other inforrnètion. we ore required to report that fact. We have nothing to report in thss regèrd. Opirlions on other rnatters prestsSbed by the Cumpanles Art 2006 In our opinion, based on the work undertaken in the course of the audit.. the intormatior5 given in the Report of the TrI￿ee5 for the financral year for whrth the finanrral 5tstements are prepared Is consistent with the financial statements; and the Report of the Trustees has been prepared in accordance wtth applicable leg31 requirement& Page 6 REPORT OFTHE INDEPENDEP￿ AuD￿oRsT0 ThE MEM8EAS OF DHAMMAKAYA Ir￿ERNATIONAL Matters (m which wè are rwuired to report by extepti In the light of the knowledge and Ltnderstonding of the charrtable company and its enNironment obtslned itt the coursè of the audit, we have nol identified material miSstatemer￿ in the Report of the Trustee5. We have nothing to report in respect ofthe followtng matters Whe￿ the Companies 2[))6 reQUi￿S us to ￿port to you ff. in our opiniort.. adeqvate actounting fecords have not bEen kept or returns adeouate for our audit h•4e not been ret2Ned from branches not V15f(ed by us- or the financ>al Statements are nol in agTeement ￿hthe accounting record5 ond returns.. or cerrain t1isclosures of trustees. remunerallon specified by law are not made., or we have not rece￿ed all the Inforrrtatyon and explanationswe requirefor our audit. Responsiblllties of trustees As expla￿￿ed mDre fully in the Statement of Trustees. Responsibilities, the trustees (who are also the d1￿CtOrS of the charitable company for the purposes ol company lawl are res￿n$*ble for the preparatton of the financial statements and for being satistied that they give 3 tTue and fair view. and for such intemal control as the tnjxees detemiine is necessary to enable the pieparatKJn of linancial tt3ternent5 that are fTeE from materr31 rniStyaterneDt. whpther due to fvaud or etror In preparing the financial staternents, the tfU5tees afe ￿spOnsible for assessing the eharitsble company'5 ability t¢ continue as a going concern, disclo&n& as applicable, rnatters ￿lated to 8oin8 concern and using the going concern basis of 3ccountin8 unless IhE Lru&Lee& ¥ith¥r inLEnd to liquidd￿ thE chlitildble COmPdEEWQI Lu [rpvtdLto￿￿. oi httve redltsiii dI￿rndl1¥P Enjl Lo do 5P. Our rÈsponsibiltlies for the auditof the finanu31 statements Our objectlves 3re to obtsin reasonable assurance about whether the financial statements as è whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an aud*t conducted in accordance with ISAS IUKI wdl always detect a material misstatement when It exists. Misstatements can arise from fraud or error and are considered materlal If, Individual￿ or in the agBre8ate. they could reasonabtv be expected to influence the economic de(isiorss of users taken an the basls of these financlal Sfdtèmèn The pxtellt to which OUT procedures are tapable ¢rfdEtetting iNe8ularsiies. Indudin8ftaud is dE￿lled below.. We obtained an understanding of the leg31 and regulatory requbrements applÉcable to the thartty. We obialned ap understanolng of how the chaTlry complles wllh Ihese reqylrements by d15CUSslons wlth mana8ernem and those charged with governance. We inquired from management and those charged wrth governance as to any known instsnces of non-compliance or suspected non.compliance with laws afid regulations. We designed our audit procedures to identify instsnces of non-complian throughout the audrL and remained alert to instances of nDn-compltance throu8hoLrt the audft. We 8Sse55ed the risk of material misststernent Df the financlal statemeiTrts, Including the rlsk of materlal mlsstatement due to fraud and how tt mi8ht occur. by holding discussions with mana8ementand those charged wEth 8overnance. Due to the inherent limitations of an audit, there is a risk that we wlll ftot detect all irregularltles. Including those leading to material misstatemcnt in the fin3nual st3tement5 or nonr on an accruals basis and has been classtfied under headings that aggregate all cost related to the Cate￿ry. Whefe tosts cannot ￿ direttly attributed to particular heèdillgs thry have been allocated to acii¥ttle5 on a ba515 Co[￿Stent wlth the use of re50urie5. Grants offered subject to conditions vthich have not been met at the year end date are noted as a commitment but not accruÈd as expenditure. T#n8lblé flxÈd assets Depreciation ts provided otthe folbwingannuBI rates in DrdeTto wri* off e3ch a55et over rts ealmated useful lrfe. Fixtures and ffttings Motoryehitles Computer equipment Straight line ower8 year5 Straight line over 8 years Straight line o¥er3 years Taxatlon The chairty Is exempt from corporaiitsn tax on Its tharrtable Fund actountl Unrestricted funds can be LE5ed rn ac£ordante wrth the thar1rd￿e objectives atthe dÈ5cretÈon of the trustees. Restrirted funds cartr onlv be used for particular restrtcted purposes within the objects of the ch3rty. Restrirtion5 arise when spKified by the donoror when fijnds are raÈ5ed for partiuAar resErirted purposes. Furtherexplanatjon of the nature and purpose of each hjnd islncluded in the note5 to the financial statements. Hlye purthJ5e and leasln8 ¢ommltments The iaterest element of these Obli￿￿0￿5 is charged to the Statement of Financial Artmties over the relevant period. The capstal element ofthe future payments 1Streated as a liability- Rentals paid under operating lea5e5 are charged to the Slatement of Finanaal ktivittes on a straight line basis over the perlod of the lease. Pa8e 13 contlnued... DHAMMAK4YA INTtRNAnONAL SO t￿oF TOTHEF NANCIAL 5TATEMENT5- contlNed FOR TrIE YEAR ENDEO 30 S£￿MBER 2024 DONATfoNS AND LEGACIES 30.9.24 30.9.23 Donations Glft 3Fd 604,382 17,165 326,746 8,Wg 621.547 334.755 OTHER TRADIN6 ACTIVrnES 30.9.24 30.9.23 Donation fTOm Manchestef Templ Donation from Newcastle Temple 9.726 9,999 9.204 9,312 19.725 13,516 IIIVESrMEP￿ INCOME 30.9.24 30.9.23 Deposrt account Interest li 23 CHARITABLEACTMTIES cosrs Grant nding of actNitie5 Isee note Direct Costs Tottls Gronts to in5tttulion> Direct costs 14,662 14.662 471,246 471,246 471.246 S14.662 985.￿8 GIIANfs PAYA8LE 30.9.24 30.9.23 Grants tg in5tituLions 514,662 The total grants paid tts institLttions duringthe yearwas asfollows: 30.9.24 30.9.23 H3rnburgTÈmplÈ Thalland Temples Other Buddhist OTldnisatÉD DenmarkTemple NorwayTemple 17.807 58,526 23,808 12,556 14,855 3DJ,OLXI 177.0 514,662 94,890 PaBe 14 CDritinued... tsHAMMAKAYA IIfftRNAnoNAL 50CIEfY OF UK PIOTE THE FINAN iAL ATEMEN FOR ThE YEAR ENDED 30 SEPTEMBER 2024 SUPPORT cosrs Governan costs other ￿￿OUr¢C$ e)(pended 9,630 NET INCOMEIIEXPENDrruRE} Net incomellexpendrturel is ststed after cha¥8in&llcreditingl: 30 g.2d 30.9 23 Auditors, rernuneration Depreciatlon- tswned assers Olhvi UP¥fdlin¥ leo 22,507 1.222 29,939 TRusfEES' AEMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 SeptEmber 2024 rsor for the ye3r ended 30 September 2023. There wpre no trustees, expenses paid forthe year ended 30September 2024 rK)rforthe year ended 30 September 2023. io. STAFF COSTS Monks and ternpte staff receive accommodation. 5ub5i5tence. tryel and course fe￿ whilst living in a religious comrnunlty at the tem￿e. Each person recewes £150 or £2￿ each month. This covers mobile phone. laptop. bag8a8e and grfts whilst travellin8. The National MSnimum Waee Regulations do noi apply to feli8ious workers Iwifig in a"tommunity of monks and religiou5 woiker5. No employee5 received emoluments in excess of £￿.1X￿7. ii. COMPARATIVES FOR THE sTATEMv￿ OF RNANaALAcnvrriES Uiiie>ifiLlvd fund TuLdl nds fvnd INCOME AND ENDOWMEpifs FROM Donations and legacies 334.755 334,755 Other trading actiwtie5 Invèsrment income 18.516 18,516 23 Total 353.294 353,294 EXPENDITURE ON char￿a￿le artlWes Grants to institutions Direct costs 94,890 335,802 335.&12 Page IS contlnued... DHAMMAKAYA INTERNATIONAL SOCIEfY OF UK r4ANCIAL ￿ATEMENTs- contlnued R THE YEAR ENDED 30 SEPTEMgER 2024 ii. COMPARAnVES FOR THE ￿ATEmE￿￿ OF Fifw4CIALAcnvmES. conliwed Unrestrfcted fvt)d Restricted fvnd Total funds Othcy 15,120 15.120 Totsl Vi5.812 445,812 INCOMEIIEXPENDtWRE) 192.5181 192.518 RECONCIUATION OF FUND5 Totsl tunds brov8ht fon¥afd 3.CP)1.676 3,419,555 6.511,231 TOTAL FUNDS CAARIED FORWARD 2,999,158 3,419,555 6,418,713 TAI4G18LE FIXEDASSErs Fixtures and fftbngs Freehold property Motor vehicles Computer cqyipmertt Totsls cosr At l October 2023 Additions Disposals 6.422.239 7Y,562 1477.¢XOI 102.822 76.653 57.2XY 6.715 5,851 608.429 141,235 1477,cxxJI At 30 September 2024 6.024.81)1 102.822 133.942 12.566 6.272.664 I)EPRECIATION At l October 2023 i￿,C( 102,822 67.824 3,20) 4,144 288,846 CharEe for year At 30September 2024 126.C 102.822 76.6S4 7,344 311,353 BOOKVALUE At 30 Septernber 2024 S.898,801 57.288 5,222 5,961,311 At 30 September 2023 6.307.239 8.829 35lS 6.319,583 13. DEBTORS: AMOUNTS FALLING DUE WIThIN 014EYEAA 30.9.24 30.9.23 Other debtors Prèpayments 2,Yll 2,911 4.238 5,171 7.149 Page 16 continued... DHAMMAKAYA INTERPIATIONAL SOCIETY OF UK EST INANCIALStATEMErit5- contIn￿d FOR THE YEAR ENDED 30 SEPTEMBER 2024 14. CREDrroRS'. AMOUPITS FALUNG DUE wmiiN ONE YEAR 30.9.24 .9.23 Htre purchase (see note 161 VAT AccrL*ed expenses 9,458 375 6599 4,121 41 12.810 16,432 16,972 CREDtfoAS: Amoupifs FAWNG OUE AFfER MOR£TIIAN OP4EYEAA 30.9.24 Nire purchase (see note 161 37,831 16. LELSING AGAEEMEpirs Minimum lease payments fall due as follows: Hire purthase ctsnt¥acs 30.9.24 30.9.23 Net obligatlons repayable: Withirt one year Btheen oTre and ftve years 9.458 37.831 4.121 47.289 4.121 Non-tatttell2blÈ operating le3ses 30.9.24 30.9.23 Wiihin year Behveen one and fNeyears 7,618 11.428 7,618 19,046 19.046 26,664 17. MOVEMENT IN FUNDS Net movement in fuRd5 At 30.9.24 1.10.23 Unrestrlrted fund5 General unrestrirted fund 2.999.IS8 122,745 3,124903 Restrlrted funds General restricted fund 3.419￿55 I477,¢￿) 2,912.555 TOTAL FUNDS 6.418,713 13S4.2551 6.064.458 Page 17 contlnueil... DHAMMAK4YA IKrERNATIoNAL5￿I￿ OF UK THE FlfiAN IAL StATEMErirs-tontJn￿l FOR THE YEAR ENDED YO SEPTEMBER 2024 17. MOVEMEKf IN FUNDS- contlnyed Net movement in funds, incl1td￿ In th@ above are as follows- Incomln8 resources Resources expended Movement in funds Unre5trlrted fvnds General unrestricteEI funrj 641,a83 (SI8￿38) 122.745 Restricted fund5 General restricted fltnd 14TI,LKK)I 1477,(M)01 TOTAL FUNDS Comparatives far movement In funds Net movement irs funds i.W.22 30.9.23 Unr•strkted funds General unrestilcted fund 3.C81,676 192,5181 2.999,158 Restrlcted funds Geneial restrtcled fitnd 3.419.555 3,419,555 TOTAL FUNDS 6.511.231 192,5181 6,418.713 Comparative llEt movement Én fuTrds, induded In the al)o¥e are as follow Incoming resources Resourtes expettded Movement In fvnds Unrestrithd lunds General unre5trirted hsnd 353,294 1445,8121 192,5181 TOTAL FUND5 445 8121 92 5181 Pa8È 18 continued... DHAMMAKAYA INTERNAnoNAL SOCIETY OF UK NOTE5 TO NANCL4L TEMErit5. corrtlnued FOR THE YEAR ENOEO 30 SEPTEMBER 2024 RELATED PARTY OISCLOWRES The main Dhamm3kaya Temple in Banekok train monks and temple staff as rdiwus workers that move to D15UL The other Dhammak8ya Temples the UK are as follows= Dh3rnrnakaya Europe Intern3tional. Manchester Temple. DEI. Dhammakaya North United %sn£dom. Newcastle Temple. DNUK. Meditation Cemre Glasgow. Scotland Ternple. MCG. I here are 2¥ Dhammakaya iempies In Europe. The DISUK trustees arÈ also trustees of thè following UK Temples: DISUK DNUK DEI MCG Phra Wairot TTeenet Phra v@er3 Vin8vorn Phra NicholasThanissaro Phra Pichit Choompolpaisal Theanch31 Chitwcheankul Pttra Ronfiapup Lapchafoen Ye5 Yes Yes Yes Yes Yes Yes Ye5 Ye5 Phra Walrot Treenet & a trustee In Belgium. Deftma￿, Gemany. Nethedands, Swittedand temples in Europe. Phra Veeya VSngvorn Is 3 trnstee In Betg-¥um. Netherlands and Sweden temples In Europe. CoTrlributioTrs ieceNed fromthe UK and European Temples are as fdlows.. 2024 2023 New£astleTemple ManchesTerTempJe DenmarkTemple Scotland Temple Othef Tprnples ILex%than £2.5C 9.312 9,204 9.720 Total 19.725 18.516 Pa8e 19 DHAMMAl￿yA INTERT4ATIONALSOCIEfY OF UK DEfAILEO ￿ATEMENT OF FINANaALACTtV￿IE5 FOR THE YEAR ENDED 30 S£I)TEM8ER 2024 30.9.24 30.9.23 INCOMÉ AND ENDOWMENTS Donatlon5 ond le8a¢le5 Donations Glft aid 604.382 17,165 326,746 8,009 334,755 Other tradlng acbwties Donation from Manchester Temple Donation from Newras￿e Temple 9,726 9.999 9.204 9,312 19,725 18.516 Invèstment income Dep05lt account irrterest li Total In¢omlng re50wces 641,283 S53.294 (PENDtWRE Charitable arti¥ities Wag Other aperatinB leases Rates and water Insurance Light and heal ielephone Postage and stationery Advertising Sundries Courses arsd welfare Rep3ir5 & maintenance Food & refreshment Ceremony MonWst8ff publit works Motor expenses Travel Atc¢JmmuddLiu 26.432 1.222 11.720 10,893 47,868 3,544 2,594. 28.387 8.566 13,240 53.035 3,691 1.488 10.bul 11.159 27.025 40.928 34,9fA) 4.567 14,410 14.R95 38,101 14,534 23,239 47.792 57.543 17,717 13,148 J5.?04 38,992 114,321 ii.oc 4,144 Depreciation of freehold property Depreciation of plant & machinery Depreciatiun of flxtures & fltting5 Depreciation of motor vehlcles Depreciation of compLrter equiprnent Bank charges & interest Hire purchase interest Gfants to institutiorss Ii,ocKJ 8,830 15,331 2,238 598 782 94,890 544 514.662 985,908 430.692 This page doe5110tform part of ihe ststutoryfinancial statements Page 20 DHAMMAKAYA INTEftNATIONAL SOCItTr OF UK UETAILED STATEMfMf OF FINANaALACTIVITIE5 FOR THE YEAR ENDED 30 SEPTEMaeR 2024 30.9.24 30.9.23 SuppgrtC05ts Governance costs Auditors. remuneration Accountsncy fee5 4,800 4,830 8,OLX) 7.120 9.630 15,120 TDtsI resDu¥ces expended 995,538 445,812 Net expendlture 1354.2551 192.5181 Thls page does not form part of the s13tLrtoryfin3ncial statements Pa8e 21