|||||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| |4||Income from donations|Income from donations|Income from donations|Income from donations|and|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)||