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2023-03-31-accounts

Page
Trustees'
Report
1 to 4
Independent
Examiner's
Report
Statement of Financial Activities
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 14
Detailed Statement of Financial Activities 15 to 16

Statement of Financial Activitie
for the Year Ended 31March 2
s
023
31/3/23 31/3/22
Unrestricted Restricted Total Total
fund fund funds funds
Notes f E E E
INCOME AND ENDOWMENTS
Donations
and legacies
FROM 7,938 7,150 15,088 30,095
Charitable
activities
Charitable
activities
17,648 17,648 14,398
46
Investment
income
Total 25,632 7,150 32,782 44,493
EXPENDITURE ON
Raising funds
5,074 5,074 143
Charitable
activities
Charitable
activities
59,471 11,224 70,695 71,907
Other 1,889 1,888 1,781
Total 66,434 21,224 77,858 73,831
NET INCOME/(EXPENDITURE) (40,802) (4,074) (44,876) (29,338)
RECONCILIATION
OF FUNDS
Total funds brought forward
66,123 14,852 80,975 110,313
TOTAL FUNDS CARRIED FORWARD 25,321 10,778 36,099 80,975

31/3/23 31/3/22
Unrestricted Restricted Total Total
fund fund funds funds
Notes f E E E
FIXEDASSETS
Tangible assets 309 309 535
CURRENT ASSETS
Debtors 5,202 5,202 6,222
Cash at bank 26,206 10,778 36,984 76,960
31,408 10,778 42,186 83,182
CREDITORS
Amounts
falling due within one year
10 (6,396) (6,396) (2,742)
NET CURRENT ASSETS 25,012 10,778 35,790 80,440
TOTAL ASSETS LESSCURRENT LIABILITIES 25,321 10,778 36,099 80,975
NET ASSETS 25,321 10,778 36,099 80,975
FUNDS
Unrestricted
funds
25,321 66,123
Restricted funds 10,778 14,852
TOTAL FUNDS 36,099 80,975

2. INVESTMENT INCOME 31/3/23 31/3/22
f
Bank interest receivable 46
3. RAISING FUNDS
Raising donations
and legacies
31/3/23 31/3/22
E f
Support costs 5,074 143
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31/3/23 31/3/22
E E
Depreciation -owned assets 226 271

The average monthly
number ofemployees
during t
he year was as follows:
31/3/23 31/3/22
Administration 3 3

for t he Year Ended 31March 2023 he Year Ended 31March 2023
7. COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
f f f
INCOME AND ENDOWMENTS FROM
Donations
and legacies
23,595 6,500 30,095
Charitable
activities
Charitable
activities
14,398 14,398
Total 37,993 6,500 44,493
EXPENDITURE ON
Raising funds 143 143
Charitable
activities
Charitable
activities
63,123 8,784 71,907
Other 1,781 1,781
Total 65,047 8,784 73,831
NET INCOME/(EXPENDITURE) (27,054) (2,284) (29,338)
RECONCILIATION
OF FUNDS
Total funds brought forward 93,177 17,136 110,313
TOTAL FUNDS CARRIED FORWARD 66,123 14,852 80,975
8. TANGIBLE FIXEDASSETS
Plant and Computer
machinery
f
equipment
f
Totals
f
COST
At 1April 2022 and 31March 2023 3,456 596 4,052
DEPRECIATION
At 1April 2022 3,138 379 3,517
Charge for year 172 54 226
At 31March 2023 3,310 433 3,743
NET BOOK VALUE
At 31March 2023 146 163 309
At 31March 2022 318 217 535
9. DEBTORS:AIVIOUNTS FALLING DUE WITHIN ONE YEAR DEBTORS:AIVIOUNTS FALLING DUE WITHIN ONE YEAR DEBTORS:AIVIOUNTS FALLING DUE WITHIN ONE YEAR DEBTORS:AIVIOUNTS FALLING DUE WITHIN ONE YEAR DEBTORS:AIVIOUNTS FALLING DUE WITHIN ONE YEAR 31/3/23 31/3/22
f
Trade debtors 163
Other debtors 2,475 2,475
Prepayments 2,727 3,584
5,202 6,222
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
f f
Trade creditors
Deferred income
1,404
100
845
100
Accrued expenses 4,892 1,797
6,396 2,742
11. MOVEMENT IN FUNDS
Net
movement At
At 1/4/22 in funds 31/3/23
f f f
Unrestricted funds
General fund 66,123 (40,802) 25,321
Restricted funds
General
Fund
14,852 (4,074) 10,778
TOTAL FUNDS 80,975 (44,876) 36,099
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 25,632 (66,434) (40,802)
Restricted funds
General
Fund
7,150 (11,224) (4,074)
TOTAL FUNDS 32,782 (77,658) (44,876)

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
Comparative 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) (29,338)
A current year 12months and prior year 12months combined position is as follows:
Net
movement At
At 1/4/21 in funds 31/3/23
f f f
Unrestricted funds
General fund 93,177 (67,856) 25,321
Restricted funds
General
Fund
17,136 (6,358) 10,778
TOTAL FUNDS 110,313 (74,214) 36,099

A current
year 12 months
follows:
and prior year 12 months combined
net
movement
in f
unds,
included
in
the above are
Incoming Resources Movement
resources
f
expended
f
in funds
f
Unrestricted
funds
General fund
63,625 (131,481) (67,856)
Restricted funds
General
Fund
13,650 (20,008) (6,358)
TOTALFUNDS 77,275 (151,489) (74,214)
Details ofrestricted
funds
in the year are as follows:
Pali Teaching - DIRI DEF
Pali Hub-Greco/Bhanubandh
Opening01/04/22
fO
f8,519
Income
E6,000
EO
Expense
f6,000
f783
Closing31/03/23
EO
E7,736
Pali Canon Access Project
Chinese Contemporary
Buddhism
Sanjukta's
Fund
EO
f3,700
f2,633
E1,150
f0
EO
E1,071
E2,037
f1,333
E79
E1,663
E1,300

Detailed Statement ofFinancial Activities
for the Year Ended 31March 2023
31/3/23 31/3/22
f f
INCOME AND ENDOWMENTS
Donations
and legacies
Donations
Gift aid
Direct debit donations
4,342
126
990
18,423
1,380
880
Online donations 2,480 2,912
Pali teaching
DIRI DEF
Pali Canon Access Project
6,000
1,150
6,000
500
15,088 30,095
Investment
income
Bank interest receivable 46
Charitable
activities
Journal subscriptions 1,000 1,633
Pali advanced
reading course
2 772 802
Pali online courses 13,876 11,963
17,648 14,398
Total incoming resources 32,782 44,493
EXPENDITURE
Charitable
activities
Research into Buddhism - Sanjukta 2,037
Library costs 80
Pali Hub 584
Journal costs 6,582 2,978
Pali reading
club
551 577
Pali advanced
reading courses
1,000 1,000
Royalties 7,516 7,616
Pali on-line courses 2,107 495
Fund raising 1,346
19,793 14,676
Other
independent
Examiner's fees
1,830 1,758
Governance 59 23
1,889 1,781
Support costs
Management
Insurance 348 236
Detailed Statement of Financial Activities
for the Year Ended 31March 2023 31/3/23 31/3/22
E E
Management
Finance
Bank and Paypal charges
602 499
Human
resources
Wages
Pensions
36,553
999
38,481
867
37,552 39,348
Other
Rent
Postage
Stationery
and printing
ITexpenses
Depreciation
&Amortisation
Sundries
15,086
1
105
1,807
227
248
14,630
126
94
1,583
271
587
17,474 17,291
Total resources expended 77,658 73,831
Net expenditure (44,876) (29,338)