2022-03-31-accounts - The Oxford Centre For Buddhist Studies

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Statement of Financial Activities for the Year Ended 31March 2	022
					31/3/22	31/3/21
		Notes	Unrestricted fund f	Restricted fund f	Total funds f	Total funds f
INCOME AND ENDOWMENTS Donations and legacies	FROM		23,595	6,500	30,095	59,669
Charitable activities Charitable activities			I 14398		14,398	30158
			I 37993	I6500	44,493	89,827
Total
EXPENDITURE ON			143		143
Raising funds
Charitable activities Charitable activities			63,123	8,784	71,907	73,744
Other			I1781		I1781	(3,155)
Total			65,047	8784	I 73831	70,589
NET INCOME/(EXPENDITURE)			(27,054)	(2,284)	(29,338)	19,238
RECONCILIATION OF FUNDS
Total funds brought forward			93,177	17,136	110,313	91,075
TOTAL FUNDS CARRIED FORWARD			66,123	14,852	80,975	I 110313

				31/3/22	31/3/21
		Unrestricted	Restricted	Total	Total
		fund	fund	funds	funds
FIXEDASSETS	Notes	E	E	f	f
Tangible assets		535		535	484
CURRENT ASSETS
Debtors Cash at bank		6,222 62,108	14,852	6,222 76,960	8,479 106,710
		68,330	14,852	83,182	115,189
CREDITORS
Amounts falling due within one year		(2,742)		(2,742)	(5,360)
NET CURRENT ASSETS		65,588	14,852	80,440	109,829
TOTAL ASSETS LESSCURRENT LIABILITIES		66,123	14,852	80,975	110,313
NET ASSETS		66,123	14,852	80,975	110,313
FUNDS	10
Unrestricted funds Restricted funds				66,123 14,852	93,177 17,136
TOTALFUNDS				80,975	110,313

RAISING FUNDS
Raising donations and	legacies
		31/3/22	31/3/21
Support costs		f 143	f
NET INCOME/(EXPENDITURE)
Net income/(expenditure)	is stated after charging/(crediting):
		31/3/22	31/3/21
Depreciation -owned assets		f 271	f 345

Administration	Administration				31/3/22 3	31/3/21 3
No employees received emoluments			in excess off60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Total
				fund f	fund f	funds E
INCOME	AND ENDOWMENTS	FROM
Donations	and legacies			53,669	6,000	59,669
Charitable	activities
Charitable	activities			30,158		30,158
Total				83,827	6,000	89,827
EXPENDITURE ON
Charitable	activities
Charitable	activities			61,834	11,910	73,744
Other				(3,155)		(3,155)
Total				58,679	11,910	70,589
NET INCOME/(EXPENDITURE)				25,148	(5,910)	19,238

Notes t for the	o the Financial Statements -continued Year Ended 31March 2022	o the Financial Statements -continued Year Ended 31March 2022
6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued		Unrestricted	Restricted	Total
			fund	fund	funds
			E	E	E
	RECONCILIATION OF FUNDS
	Total funds brought forward		68,029	23,046	91,075
	TOTAL FUNDS CARRIED	FORWARD	93,177	17,136	110,313
7.	TANGIBLE FIXEDASSETS		Plant and	Computer
			machinery	equipment	Totals
			E	E
	COST At 1April 2021		3,134 322	596	3,730 322
	Additions
	At 31March 2022		3,456	596	4,052
	DEPRECIATION At 1April 2021		2,939 199	307 72	3,246 271
	Charge for year
	At 31 March 2022		3,138	379	3,517
	NET BOOK VALUE		318	217	535
	At 31 March 2022
			195	289	484
	At 31 March 2021
8.	DEBTORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR		31/3/22	31/3/21
				E
				163	110
	Trade debtors			2,475	2,475
	Other debtors			3,584	5,894
	Prepayments
				6,222	8,479


9.	CREDITORS:	AMOUNTS	FALLING		DUE WITHIN ONE YEAR
								31/3/22	31/3/21
								f	f
	Trade creditors Deferred income							845 100	3,138
	Accrued expenses							1,797	2,222
								2,742	5,360
10.	MOVEMENT	IN FUNDS
								Net
								movement	At
						At 1/4/21		in funds	31/3/22
							f	f	f
	Unrestricted	funds
	General fund						93,177	(27,054)	66,123
	Restricted funds
	General Fund						17,136	(2,284)	14,852
	TOTAL FUNDS					110,313		(29,338)	80,975
	Net movement	in funds,	included		in the above are as follows:
						Incoming		Resources	Movement
						resources f		expended f	in funds f
	Unrestricted funds
	General fund						37,993	(65,047)	(27,054)
	Restricted funds
	General Fund						6,500	(8,784)	(2,284)
	TOTAL FUNDS					44,493		(73,831)	(29,3381
	Comparatives	for movement		in funds
								Net
								movement	At
						At	1/4/20	in funds	31/3/21
							f	f	f
	Unrestricted funds
	General fund					68,029		25,148	93,177
	Restricted funds
	General Fund					23,046		(5,910)	17,136
	TOTAL FUNDS					91,075		19,238	110,313

Comparative net movemen	t in funds, included in the above are	as follows:
		Incoming	Resources	Movement
		resources f	expended f	in funds f
Unrestricted funds General fund		83,827	(58,679)	25,148
Restricted funds General Fund		6,000	(11,910)	(5,910)
TOTALFUNDS		89,827	(70,589)	19,238
Acurrent year 12months	and prior year 12months combined	position is as follows:
			Net
			movement	At
		At 1/4/20 f	in funds f	31/3/22 f
Unrestricted funds General fund		68,029	(1,906)	66,123
Restricted funds Genera! Fund		23,046	(8,194)	14,852
TOTAL FUNDS		91,075	(10,100)	80,975

A current year 12months and prior year 12mont	hs combined net movement in funds, includ	ed in the above a	e as oows:
	incoming resources E	Resources expended f	Movement in funds f
Unrestricted funds General fund	121,820	(123,726)	(1,906)
Restricted funds General Fund	12,500	(20,694)	(8,194)
TOTALFUNDS	134,320	(144,420)	(10,100)

Pali Teaching - DIRI DEF Pali Hub-Greco/Bhanubandh Pali Canon Access Project Chinese Contemporary Buddhism Sanjukta's Fund	Opening 01/04/21 EO f9,103 EO f3,700 f4,333	Income f6,000 f0 E500 f0 EO	Expense E6,000 E584 E500 EO f1700	Closing31/03/22 EO f8,519 f0 f3,700 f2,633

The Oxford Centre for Buddhist Studies	The Oxford Centre for Buddhist Studies
Detailed Statement of Financial Activities
for the Year Ended 31March 2022		31/3/22 E	31/3/21f
INCOME AND ENDOWMENTS
Donations and legacies		18,423	44,169
Donations		1,380	7,560
Gift aid		880	1,175
Direct debit donations		2,912	765
Online donations		6,000	6,000
Pali teaching DIRI DEF		500
Pali Canon Access Project
		30,095	59,669
Charitable activities			4,025
Pali reading club		1,633	1,890
Journal subscriptions		802	2,960
Pali advanced reading course		11,963	20,497
Pali online courses			786
Pali OPLT
		14,398	30,158
		44,493	89,827
Total incoming resources
EXPENDITURE
Charitable activities			500
Student Awards			1,300
Research into Buddhism -Sanjukta		80
Library costs		584	1,365
Pali Hub		2,978	6,367
Journal costs		577	1,560
Pali reading club		1,000	1,000
Pali advanced reading courses		7,616	13,051
Royalties			78
Pali Hub (Greco)		495	511
Pali on-line courses Release ofearlier years' provisions	no longer required		(8,000) 650
Online Pali Live Tuition		1,346
Fund raising
		14,676	18,382
Other Independent Examiner's fees		1,758 23	1,674 57
Governance			(4,886)
Movement on investment
		1,781	(3,155)

Detailed Statement of Financial Activities	Detailed Statement of Financial Activities	Detailed Statement of Financial Activities
for the Year	Ended 31March 2022
			31/3/22	31/3/21
			E	E
Support costs
Management
Insurance			236	307
Finance
Bank and Paypal charges			499	692
Human resources
Wages			38,481	36,838
Pensions			867	797
			39,348	37,635
Other
Rent			14,630	14,509
Postage			126	182
Stationery	and printing		94	32
ITexpenses			1,583	1,567
Depreciation		&Amortisation	271	345
Sundries			587	93
			17,291	16,728
Total resources		expended	73,831	70,589
Net (expenditure)/income			(29,338)	19,238