2021-12-31-accounts - Triratna Buddhafield

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				Pages
Trustees'	Annual Report			2 to 3
Independent f xaminer's		Repor t
State mc	nt of Financial	Acttyittes
Balance	'Sheet
Notes to	the Account~			7to 14
Detailed	Statement of Financial		Actfyities

for the year	ended 31Decemb	er 2021
			Unrestricted	Restricted
			funds	funds	Total funds	Total funds
			2021	2021	ZOZ1	2020
		Notes		E		E
Income and	endowments
fromm
Donations	and legacies	4,	171,525		171,525	80,567
Charitable	activities	5	41,080		41,080	43,544
Investments		6	18		18	207
Total			212,623		212,623	124,318
Expenditure	on:
Charitable	activities		172,780		172,780	147,845
Total			147,845		172,780	147,845
Net gains on	investments
Net income/(expenditure)			(19,983)	(3,544)	39,843	(23,527}
Net income/(expenditure} before other gains/(losses)			(19,983)	(3,544)	39,843	(23,527)
Other gains	and losses:
Net movement in funds			(19,983)	(3,544)	39,843	(23,527}
Reconciliation offunds:
Total funds brought f~ard			57,011	178,489	235,500	259,027
Total funds carried forward			57,011	178,489	275,343	235,500

Unrestricted	funds-	These are available for use at the discretion of the trustees in furtherance	These are available for use at the discretion of the trustees in furtherance	ofthe	ofthe	ofthe
		general objects ofthe charity.
Designated	funds	These are unrestricted funds earmarked by the trustees	for particular perp~~~~.
Revaluation	funds	These are unrestricted funds which include a revaluation	reserve representing			the
		restatement ofinvestment assets at their market values.
Restricted funds		These are available for use subject to restrictions imposed by the donor		orthrough
		terms of an appeal.
lncom'e
Recognition income	of	Income is included in the Statement of Financial Activities (SoFA) when the charity
		becomes entitled to, and virtually certain to receive, the	income and the	amount of
		the income can be measured with sufficient reliability.
Income with expenditure	related	Where income has related expenditure the income and reported gross in the SoFA,	related expenditure		is
	p
Donations and, legacies		Voluntary income received by way ofgrants, donations and gifts is included the SoFA when receivable and only when the Charity has unconditional			in	the
		entitlement to the income.
Tax reclaims on donations and gifts		income from tax reclaims is included in the SoFA at the gift/donation to which it relates.	same time asthe
Donated services and facilities		These are only included ln income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and
		materfal.
Volunteer help		The value ofany volunteer help received is not included	In the accounts.
Investment income		This is included in the accounts when receiva5le.
Gains/(losses)	on	This includes any gain or loss resulting from revaluing investments to market			value
revaluation offixed		atthe erld ofthe year,
assets
Gains/(losses)	on	This Includes any gefn or loss on the sale ofInvestments,
investment assets
Expenditure
Recognition of expenditure		Expencffture Is recognised on an accruels basis. Expendfture includes any VAT which cannot be fully.recovered, and is reported as part ofthe expenditure to which lt relates.

3 Statement	of Financial	Activities - prior year	Unrestricted	Restr'icted
			funds	funds	Totai funds
			2020	2p20	2020
				E	f
Income ahd endowments Donations and legacies Cha rita ble activities		from:	84,111 43,544	(3,544}	80,567 43,544
investments			207		207
Total			127,862	(3,544)	124,318
Expenditure on: Charitable activities			147,845		147,845
Total			147,845		147,845
Net income			(19,983)	(3,544)	(23,527)
Net income before other			(19,983}	(3,544)	(23,527)
gains/(losses)
Other gains and losses:
Net movement	in funds		(19983)	(3544)	(23527)
Reconciliation	of funds:
Total funds brought forward			76,994	182,033	259,027
Total funds carried forward			57,011	178,489	225,500

	Income from donations	Income from donations	Income from donations	Income from donations	and	legacies
							Unrestricted	Restricted	Total	Total
									2021	2020
								f.	f
	Samaria Project Ltd —events organiser and Buddhafield						95,991		95,991	55,051
	Trading Ltd
	Land and property			appeals						(3,544)
	Land Stewardship									250
	Government Grant'			s- Furlough			1,965		1965	10334
	General						73,569		73,569	18,476
							171,525		171,525	80,567
5	Income from	charitable			activities
								Unrestricted	Total	Total
									2021	2020
									E
	Retreats and	events						31,443	31,443	29,051
	Other							9,637	9,637	14,493
								41,080	41,080	43,544
6	Income from	investments						'I
								Unrestricted	Total	Total
									2021	2020
								f	f
	Bank Interest							18	18	207
								18	18	207
7	Expenditure	on charitable				activities
								Unrestncted	Total	Total
									2021	2020
	Expenditure	on chari table
	Activities
	Retreats and events							47,430	47,430	16,625
	Staff costs							90,804	90,804	60,113
	Donations and Other		grants					2,000 30,320	2,000 30,320	500 69,140
	Governance	costs
	Support costs							965	965	250
	Office supplies Independent		Examiner		fee			975 286	975 286	925 242
	Other							172,780	172,780	147,845

8	Analysis ofgrants Activity or programme	Support Costs	'Total 2021	Total 2020	I
				500
	ECA donation Triratna Chairs Assembly		3,000 3,000

ustee remuneration and exp one or more ofthe trustees	enses has been paid remuneration in the	current or Pri«	p«~ods
			Other
Trustee	Remuneration	Pension	benefits
W.L.Bedford
E Tombs	4,000
G.Pearse	6,500
3.Lyus	3,776

				2021	2020
				Number	Number
Number oftrustees	paid expenses			1	5
The nature ofthe reimbursed		expenses	Travel, training,	publicity
			expenses
					E
Total expenses reimbursed		totrustees			206

1Tangible fixed assets
							Land and	Motor
							buildings	Vehicles
Cost or revaluation							117,594	3,580	121,174 i
At 1January 2021								5,500	5,500
Additions							117,594	9,080	126,674
At 31December 2021
Depreciation and impairment								3,580	3,580
At 1January 2021 Depreciation charge	for the							1,375	1,375
year V								4,955	4,955
At 31December 2021
Net book values							117,594	4,125	121,719
At31December 2021							117,594		117,594
At 31December 2020
12Investments								Investment
								in
								Subsidiaries	Total
									E'
Cost or revaluation								200	200
At 1January 2021								200	200
At 31 December 2021 Net book values At 31December 2521								200 200	200 200
At31 December 2020
Investment in Subsidiaries
The company has the following			subsidiary		undertakings:
								Capital and
								reserves at
								end ofthe	Profit/(loss) forthe
		Class of		shares		9oage		relevant	relevant
Naine ofcompany				held		ofshares	held	year E	year E
Samaya Project Ltd Buddhafleld Trading	Ltd	31/12/21 31/03/21		Ordinary Ordinary				48,210 1,863	(2,731) (2,465)

13	Debtors:	Debtors:	Debtors:
	amounts falling dug within one			year
						2021		2020
						E		E
	Other debtors					60,678		500
	Prepayments							917
						60,678
14	Creditors:
	amounts fallin'g due within one Loan from Buddhafield Events			year Ltd				34,949	~
	Other creditors					8,647		4,314
	Paye					160
	Accruals and	deferred	income			775		2,279
						9,582	~	41,542
15	Movement in	funds
					01/01/21	Incoming Resources	Resources ExPended	31/12/21
	Restricted funds:
	Restricted income funds:
	Land appeal,	lynd purchase			177,901			177,901
	BFBasecamp				588			588
	Total				178,489			178,489
	Unrestricted	funds:
	General funds				57,011	212,623	'[172,780)	96,854
	Revaluation	Reserves:
	Total funds				235,500	212,623	(172,780)	275,343

Restricted fu	nds:
Land appeal,	land purchase	Purchase and maintenance	ofexisting	land
BFBasecamp	~	The purchase of a building	suitable for	the Buddhafield		community
Retreats		Support attendees at Retreats
Analysis ofnet assets between		funds	Linrestrlcted		Restricted
				funds		funds
Fixed assets				22,135		99,584	121,719
Investments				200			200
Net current	assets.			74,519		78,905	153,424
				96854	178,489		275,343

for the Year ended	31 De	cember 2021
			Unrestricted	Restricted
			funds	funds	Total funds	Total funds
			2021	2021	2021	2020
			E	E	E	E
Income and endowments		from:
Donations and legacies
Samaya Project Ltd	—events organiser
and Buddhafield Trading		Ltd	95,991		95,991	55,051
Gift Aid tax recovered			824		824	3g217
Land and Retreat appeals						(3,294) '
Government Grants	—Furlough		1,965		1,965	10,334
General			72,745		72,745	15,259
			171,525		'171,525	80,567
Charitable activities
Retreats and events			31,443		31,443	29,051
Other			9,637		9,637	14,493
			41,080		41,080	43,544
Investments
Bank Interest			18		18	207
					18	207
Total income and endowments			212,623		212,623	124,318
Expenditure on:
Charitable activities
Retreats and events			47,430		47,430	16,625
Staff costs			90,804		90,804	60,113
Donations and grants			2,000		2,000	500
Other			30,320		30,320	69,140
			170,554		170,554	146,378
Governance costs
Support costs
ONce supplies			965		965	250
Independent Examiner fee			975		975	975
Other			286		286	242
			2,226		2,226	1,467
Total ofexpenditure	on charitable
			172,780		172,?80	147,845
Net income/(expenditure) other gains/(fosses)		before	39,843		39,843	(15,075)	'
Other Gains
Net movement fn funds			39,843		39,843	(15,075)