~~Trustees' Report and~~
Unaudited Financial Statements for the Year Ended 31 March 2025
~~for~~
The Oxford Centre for Buddhist Studies
Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE
The Oxford Centre for Buddhist Studies
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financial Activities
1 to 6
7
8
9 to 10
11 to 17
18 to 19
~~The Oxford Centre for Buddhist Studies (Registered number: 05834539)~~
~~Trustees' Report~~ for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Page 1
~~39)~~
g and administering funds Buddhist Studies at Oxford ist Studies undertaken at Buddhist Studies teaching ments within it), and with d information about the
Pali Translation Project.
students. It starts witha emselves, with the help of ffers the chance to work in e popular and garner good
In this way, the Centre continues to provide a coherent learning pathway for those interested in Pali to progress from very little knowledge to an advanced level. This pathway is open to anyone who is interested, and has the time to follow their studies. It is built on the signature introductory course developed and taught by Professor Gombrich over a decade ago, which has been acclaimed for its ease of use.
The Pali Hub goes from strength to strength. This project is building a comprehensive bibliography of all scholarships related to Pali and Early Buddhism available on the web. It now stands at over 15,000 records and plans are in place for further development.
Professor Gombrich gives personal individual Pali teaching to interested students.
The Centre continues to publish its Journal annually, with a strong commitment towards intelligibility whilst preserving academic rigour. The Journal continues to have subscriptions from universities and institutions around the world.
This year the Centre launched its Pali Translation Project. This project aims to provide English translations
I[.] g ic Il
~~The Oxford Centre for Buddhist Studies (Registered number: 05834539)~~
~~Trustees' Report~~ for the Year Ended 31 March 2025
The Centre has been continuing its strategic mission to enhance resources for online Buddhist Studies, and to make them available as freely as possible. It has developed, and continues to improve, an internet ions, and lectures, that help people deepen their
ake more resources available online in Buddhist le of Al in the field of Pali translation.
ist Studies at the University of Oxford.
entre in Buddhist Studies permanently. Teaching the West after a period of decline. The framework ties with many resources to explore Buddhism. The iding high quality translations eloped is that of exploring the
erated a small income for the dha and early Buddhism, are
~~The Oxford Centre for Buddhist Studies (Registered number: 05834539)~~
~~Trustees' Report~~ for the Year Ended 31 March 2025
ees to students with reduced financial means who have of the sangha.
e, and volumes of its Journal become open access after provides online resources in Early Buddhist scholarship assist the lay person in
technical and teaching
education, stimulating ell as launching a new re
h al h d d
Page 4
March 2025
~~Buddhist Studies (Registered number: 05834539)~~
a deficit for the year of £23,448 (2024 surplus £19,934) on its unrestricted fund 024 surplus £128,614) on its restricted funding income.
bank reserves of £156,483 (2024 £184,296). Of this,
rity to continue as a going concern in the foreseeable
annual expenditure as a reserve.
ts, a deed of trust, and constitutes a limited company, Act 2006. Its office in Oxford has shut and its registered
set out in the governing document. All committee | General Meeting.
Page 5
~~ered number: 05834539)~~
r K Dhammasami Buddhist Monk N Gellner University Professor
h Retired Professor Educational Consultant, Treasurer blisher sity Administrator, Chair of Trustees
niversity Teacher former University Teacher
oore Limited
Approved by order of the board of trustees on 20° November 2025 and signed on its behalf by:
Mr C Shaw - Trustee
Page 6
ts of the Company are not required to be audited under Part 16 of endent examination, | report in respect of my examination of your ection 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out ections given by the Charity Commission under Section 145(5) (b) of
firm that no matters have come to my attention in connection with eve:
tin respect of the Company as required by Section 386 of the 2006 those records; or the accounting requirements of Section 396 of the 2006 Act other counts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). | have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Alan P. Sowden FCCA, CTA Chapman Robinson and Moore Limited 30 Bankside Court Stationfields Kidlington Oxford OX5 1JE
Date: 20'° November 2025
Page 7
11
8311
The Oxford Centre for Buddhist Studies
| 31/3/25 | 31/3/24 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| fund | fund | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| 8 | - | - | - | 232 | |
| 9 | 306 | - | 306 | 3,270 | |
| 29,181 | 127,302 | 156,483 | 184,296 | ||
| 29,487 | 127,302 | 156,789 | 187,566 | ||
| oneyear | 10 | (7,680) | (6,000) | (13,680) | (3,151) |
| 21,807 | 121,302 | 143,109 | 184,415 | ||
| ENT LIABILITIES | 21,807 | 121,302 | 143,109 | 184,647 | |
| 21,807 | 121,302 | 143,109 | 184,647 | ||
| 11 | |||||
| 21,807 | 45,255 | ||||
| 121,302 | 139,392 | ||||
| 143,109 | 184,647 |
pany is entitled to exemption from audit under Section 477 of the Companies Act 2006 31 March 2025. e not required the company to obtain an audit of its financial statements for the year 025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 9
continued...
The Oxford Centre for Buddhist Studies
Balance Sheet - continued
31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20" November 2025 and were signed on its behalf by:
Mr C Shaw - Trustee
The notes form part of these financial statements
Page 10
O
h
any, which is a public benefit entity under FRS 102, rities SORP (FRS 102) 'Accounting and Reporting by applicable to charities preparing their accounts in rd applicable in the UK and Republic of Ireland (FRS nies Act 2006. The financial statements nvention, as modified by the revaluation of certain
ognised in the Statement of Financial Activities once the charity has entitlement to robable that the income will be received and the amount can be measured reliably.
as expenditure as soon as there is a legal or constructive obligation that expenditure, it is probable that a transfer of economic benefits will be nd the amount of the obligation can be measured reliably. Expenditure is ruals basis and has been classified under headings that aggregate all cost Where costs cannot be directly attributed to particular headings they have s ona basis consistent with the use of resources.
at the following annual rates in order to write off each asset over its
- 25% on reducing balance - 20% on reducing balance
m corporation tax on its charitable activities.
an be used in accordance with the charitable objectives at the discretion of the
ted purposes within the objects of the charity. hen funds are raised for particular restricted
Pali teaching - Diri Def, Student awards and
tion pension scheme. Contributions payable ged to the Statement of Financial Activities in
continued...
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cluded in the above are as follows: Incoming Resources Movement resources expended in funds £ £ £ 70,354 (50,420) 19,934 135,551 (6,937) 128,614 205,905 (57,357) 148,548 hs and prior year 12 months combined position is as follows: Net movement At At 1/4/23 in funds 31/3/25 £ £ £ 25,321 (3,514) 21,807 10,778 110,524 121,302 36,099 107,010 143,109 ths and prior year 12 months combined net movement in funds, included in S: Incoming Resources Movement resources expended in funds £ £ £ 113,277 (116,791) (3,514) 152,151 (41,627) 110,524 265,428 (158,418) 107,010
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Details of restricted funds in the year are as follows:
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