Trlratna Chalrs Assembly
(A company limlted by guarantee)
Trustees, annual report and flnanclal statements for the perlod 1°,
January 2024 to 31" December 2024
Contents:
Legal and AdmSnlstrative Informatlon
- Trustees Report
Statement of Financial Activities
Bolance Sheet
Notes forming part of the financlal statements
Legal and Admlnlstratlve Informatlon:
Charlty Name.. Triratna Chairs Assembly
Charlty Reglstration Number: 1117287
Company Reglstratlon Number.. 05950533
Registered Office and Adhisthana, Coddington Court,
Operational Address.. Coddington. Ledbury. Herefordshire HR8 1JL
Trustees In the year ending 31" December 2024:
Wendy Ann Young (first appolnted 9 January 20191- aka Bodhilila
Prasadacarin Busk (first appolnted 10 January 20201
C Effendowicz (first appointed 26 Oct 20201- aka Silabodhi
N Edmonds (first appointed 16 May 20221- aka 58tyajyoti
Raymond Lawrence Force (appointed 6 January 2023) - aka Silanatha
Kelvin Youngs (appointed 21 March 20241- aka Bodhlvamsa
Timothee James Brodie lappolnted 28 June 20241- aka Khemabandhu
Taru Suvarnachandra Klinga (appointed 28 June 20241 aka Suvarnachandra
Gary Nelson Murray (appointed 28 June 20241- aka Aryasara

Secretary.. Mr Ajay Gilbert laka Aparajital
Director: Mr Joris Depouillon (aka Maitripal
Bankers.. Cooperative Bank, Head Office, PO Box 101, 1 Balloon Street. Manchester, M604EP.
Trustees Report for the year ended 31" December 2024
The trustees present their report and financial statements for the year ended 31st December
2024.
The company's objects and prlnclpal activitle5 are:
The advancement of Buddhlsm
The promotion of the efficiency and effectiveness of charitable organisatlons whlch have
the object of advancing Buddhism.
Actlvltles for Achlevlng Objectlves
Durlng the year thSs work was furthered through the followlng activltles:
Updatlng of guidance and model pollcles, and provlslon of advice, for Triratna Centres and
groups, for safeguarding of children and vulnerable adults along with ethical guldelines for
Triratna teachers working wlth members of the publlc. These resources are developed by a
deslgnated safeguardlng officer for the Triratna Buddhist Community in the UK and Europe,
who also supports deslgnated safeguardlng off icers at Trlratna Buddhist Centres Including
providing speciflc advlce on safeguardlng matters.
Ongolng updatlng and development of a range of resource packs and provision of guidance
and assistance as required, for local Buddhist charitles. Information, advice and shared good
practice is made available on the Trlratna Buddhlst Community's main website
litt s'lltheBiidd histCLJnlre com and on litt s Iltriratnadevelo
ment.or
Resourcing bi-monthly online training events and providlng guidance to those runnlng
smaller Triratna Buddhist groups or planning to start a new group. A Public Liablllty
Insurance scheme is provided for small groups (without Charity structure) through the
Trlratna Chairs Assembly.
Viryanaga continued work as a Centre consultant. helping 8uddhist Centres with financlal
advice, pathways of progression, marketing, helping their trustees understand what the TCA
does and increase their likelihood to support our work through Increased donations.
Viryanaga conducted a review of the structures and processes of the European Chairs
Assembly to ensure that It sults the current size and functionlng of the assembly. The outcome
was the result from a consultation process wlth the membership and the executive of the ECA.
Our Racial Diversity Officers continued their work to promote access to people of colour to
Triratna's centres ond events.
Promoting and resourcing online gatherings of our Buddhist community, helping with
technical support and liaison with other bodies.
The glving of a grant to another Buddhist charity that finances work done on behalf of the
whole Triralna Buddhist Community, namely The Future Dharma Fund, which distributed
money to such Triratna projects as Windhorse Publications to publish Buddhlst books that
otherwlse would not be economically viable. and to Dharmachakra to further develop Triratn8'S
main online platform, the8uddhistcentre.com.

Awarding grants for the translation of books on meditation and Buddhism into non-English
languages and grants to support the development of smaller Triratna Buddhist groups. thus
provlding access to meditation and Buddhism for more individuals.
Designlng and running the programme for the twlce-yearly gatherings of the Triratna
European Chairs Assembly, whlch provide networking. support. and tralnlng for chalrs of
Trlratna charities.
Co-funding the Intern8tlonal Movement Coordlnator role. This person supports Triratna
centres throughout the world.
Funding the Trlratna Liaison role, malntaining contacts with other Buddhist groups and
organisatlons In the UK, Europe.
A small grant1£1000) was awarded to enable Gender Dlversity trainers to travel to events
and deliver training
Continuing to support the Young Buddhist Project. This project ensures the organisation of
events for people In their twenties and early thirtles. regularly visit centres across Europe and
offer training, advice and expertlse to encourage the involvement of young people in the
Trlratna Buddhlst Communlty. The project resources, offers friendship and support to young
Buddhlst groups. provides advlce for centres looklng to engage young people and empowers
the young 8uddhlst project to clarlfy its vision. plans and priorltles in collaboration with
Multiple Triratna Institutions. Late 2024 8 new 1-day per week young steerlng group
coordinator was hlred to support the project.
The Trlratna Development Team continue5 to resource the charity in its work, malntaining
sense of contlnulty between meetlngs of the membership of the Trlratna Chairs Assembly and
linking the Assembly wlth other projects and bodies withln the Triratna Community,
In September 2024 a new director of the Development Team started work. His main
responsibllities Is to 11 develop new projects and manage ttre ECAS current projects. in
accordance wlth the ECA membershlps streteglc prlorities and 21 provide management and
pastoral care to the other members of the Developrnent Team, as well any temporary
employees. freelancers or volunteers comrn5ssioned to carry out work on behalf of the ECA.
Thè dlrector made a good start and is doing creative and effectlve work.
Grant maklng Pollcles
The income of the Triratna ChaSrs Assembly Is made up of contributions from member Triratna
Buddhist Centres and Charities. The Trlratna Chairs Assembly (TCAI allocates funding to
projects and inltiatives that serve the evolvlng priorltles of Trlratna Buddhist Centres and
Team-Based Right Livelihoods ITBRLS), particularly across the UK, Ire18nd, and mainland Europe.
Strategic prlorities are identlfled by the Membership (the Chalrs and Dlrectorsl every three years
through a structured priorltlsation proce55. These prlorities form the basis for project
development.
The Development Team, led by a Dlrector, Is responsible for shaping and managing projects
that address these agreed prioritles. Project proposals are then brought to the Executive. a
smèll group of elected trustees. who revlew thern and allocate funding in accordance with the
vailable budget and strateglc direction set by the Membership.
The Executive also retains authority to approve small pilot projects or respond to urgent needs
between Assembly meetings.
Thls system enables the TCA to remain responsive to current needs in Triratna whlle ensurlng
that all grants are aligned with the Membership's agreed priorities and implemented efficiently
by the Development Team.

Revlew of Actlvltles
The charity's income comes mainly from donations from local Triratna Buddhist Centres. We've
continued to put effort into maximlsing thls Income. including giving Centres good information
about our work and providing training and resources to help Centres to maxlmise thelr own
fundraislng and fin8ncial effectiveness.
Our budget for expendlture for the year Is based on 'pledges' that local Trlratna Buddhist
Centres have made to the charity. The pledges are made on trust and on the understanding
that they are a financial commitment to be kept. except in an absolute emergency. The system
works well and means the charity is reason3bly certaln of Its income each year. However, we do
have a reserves policy Isee below) to cover unexpected shortfall.
Publlc beneflt
The Triratna Chairs Assembly provldes resources, training and guidance to a network of
Triratna Buddhist Centres and groups in the UK and beyond who work with the general
public, promoting health and well-belng through courses and events in medltation, yoga and
Buddhism.
Future Developments
The Charity and company wlll continue with the work and actlvltles that fulfll Its objectives and
principal activltles stated above.
A range of advice, guidance and resources for Triratna public Buddhist Centres and groups,
and for Triratna Charlty Trustees. will be reviewed, developed and updated as required.
These resources will be made available to Triratna Centres through the webslte
triratnadevelo
ment.or
In June at the six-monthly European Chairs Assembly, new strateglc prlorlties for 2025-2028
will be decided upon by the members ofthe TCA. New projects will be developed on the
basis of those outcomes.
Flnanclal Revlew
Flnancial Overvlew
This year saw a net surplus of £37,264. At the end of the year, unrestricted reserves were
£146.864 and restricted reserves were £644.
Going Concern
Most of the Centres that give donations for our work have been able to maintain their
contribution, thus the trustees have a reasonable expectatlon that the company has adequate
resources to continue in operatlonal existence for the foreseeable future, especially in the light
of increased reserves. For this reason they continue to adopt the going concern basis in
preparing the financial statements, Further details regarding the adoption of the golng concern

basis can be found in the Accounting Policies.
Investment Policy
Aside from retalnlng a prudent amount in reseNes each year, most of the charity's funds are
to be spent in the short term so there are few funds for long-term investment. However, the
charlty does have Its reserves in an easy-access Investment account,
Resetrve5 Pollcy
The trustees have examlned the charity's requlrements for reserves in the Ilght of the major
risks to the organisation. Its policy is that the unrestrlcted fund5 not committed or invested in
tanglble fixed assets held by the charity should be no less than 3 months of the annual
expenditure. This would glve some leeway and response tlme should one or more donors not
meet a financial commitment they had made.
tru
re
overnanc
and Man
me
Governlng Docum•nt
Ih
The organlsation Is a charltable company limlted by guarantee, incorporated on 29
September 2006 and registered as a charlty on 18th December 2006. The company was
establlshed under a Memorandum of Assoclation which eslablished the objects and powers
of the charitable company and Is governed under Its Artlcles of Assoclatlon.
Organls8tlonal Structure
Triratna Chalrs Assembly has a trustee body of between three and nlne members who meet
regularly (no fewer than four times per year) and are responsible for the strateglc dlrection and
policy of the ch8rlty. Durlng 2024 we had a total of 8 trustees who were members from a
varlety of Triratna Buddhist Centres across Europe large and small. Some members of the
Triratna Development Team (see below) attend trustee meetlngs, including the secretary and
dlrector, but have no voting rlghts.
During 2024 the charlty employed eight indlviduals (coiiectively known as the Triratna
Dèvèlopment TÈ8rn1 to provide various seNices and advice to Buddhlst charlties and to asslst
in the runnlng of the charlty le.g. safegu8rdlng, development of useful re50urce5, liaison with
other 8uddhlst group5 and Buddhist umbrella bodies), They are managed by the trustees, and
decision5 about the services to be provlded are taken in consultation with the rnember5hip.
Recrultment and Appolntment of Trustees
The directors of the company are also charity trustees for the purposes of charity law 8nd
under the company's articles are known as 'the trustees,. Under the requirements of the
Memorandum and Articles of Association one third lor the number nearest one third) of the
Trustees must retire at each AGM. those longest In office retiring flrst and the cholce between
eny of equal service belng made by drawing lots. A Trustee retiring under thi5 Article may
stand for re-election.
Currently. chairpersons or reprÈsent3tiv@s of recognlsed Trlratna Buddhist Community
Buddhist Centres are invited to become members of the Triratna Chairs Assembly. Members
meet twice per year (for 7 days) and during one of these meetings elect the trustees. All the

trustees are elected from the membership of the Triratna Chairs Assembly.
Drawing the trustees from this body helps ensure that trustees will have the necessary skills
and perspectlve to guide and oversee Triratna Chairs Assembly. They wlll already have some
experience of trusteeshlp of Buddhist charitles. The charity also tries, where practically
posslble, to have at least one trustee from a non-UK charity. to provide a non-UK perspective.
Trustee Inductlon and Tralnlng
As Indlcated above, trustees are drawn from the membershlp of the charlty and will therefore
already be familiar with its work. and they will also have a background in the governance of a
Ioc818uddhist charity. In addition, there are resources made available to them (such as a
Trustees Handbook) prepared by the Development Team. which also contalns contact
information on further guldance le.g. from the Charity Commission).
Responslblllty of the Trustees
Company law requires the trustees to prepare flnanciel statements each year which glve a true
and falr view of the state of aff8lrs of the charitable company as at the balance sheet date and
of Its Incomlng resources and appllcation of resources, Including income and expenditure, for
the flnancial year. In preparing those financlal statements, the trustees should follow best
practlce and:
Select suitable accountlng policies and then apply them consistently
Make Judgements and estlmates that are reasonable and prudent: and
Prepare the financlal statements on the golng concern basis unless It is Inapproprlate to
assume the company wlll continue on that basis.
The trustees are responsible for maintaining proper accountlng records which disclose with
reasonable accuracy at any time the flnancial positlon of the ch8rlt8ble company and to
enable them to ensure that the financial gtatements comply with the Companles Act 2006.
The trustees are a150 responsible for safeguarding the assets of the charltable company and
hence foi taking reasonable step5 for the prevention and detection of fraud and other
irregularitles.
Member5 of the Trustee Body
The trustees, who are directors for the purpose of company18w and trustees for the purpose
of charity law, who seniod during the year and up to the date of thls report, are set out on
pBge 1.
Rlsk Management
The trustees are aware of the major risks facing the charlty and regularly conslder these as
part of thelr ongoing oversight and decision-making. Key risks-such as financial
sustainability, governance continuity, and staff capacity-are monitored and discussed during
trustee meetlngs. The trustees are mindful of the charity's rellance on voluntary contributions
from Trlratna Buddhist Centres and the potential vulnerabllity this creates. To help mitigate
this, the charlty maintains a reserves policy to protect against shortfalls In Income.
Declaratl

In preparing this report, the Trustees have taken advantage of the small companies
exemptions provided by section 415A of the Companie5 Act 2006
The trustees declare that they have approved the tru5tees' report above.
Slgned on behalf of the charity's trustees on the 10th of June:
Signature
Full namels)
Mr Kelvin Youngs
Mr Joris Depoulllon
Position
Chair of trustees
Dlrector

(HARITY COMMISSION
FOR ENGLAND ANO WALES
Independent examiner's report on the
accounts
Section A
Independent Examiner's Report
Report to the trustees
Triratna Chairs Assembly
On accounts for the year 3111212024
ended
Charity no
(if any)
1117287
Set out on pages
I report to the trustees on my examination of the accounts of the above
charity ("the Trusi") for the year ended 3111212024
Responsibilities and
basis of report
As the charity's trustees. you are responsible for the preparation of the
accounts In aGGordanGe with the requirements of the Charities Act 2011
("the Acl.)
I report in respect of my examination of the Trust's accounts carried out
under section 145 of the 2011 Act and in carrying out my examination. I
have followed all the applicable Directions given by the Charity Commission
under Se￿lOn 145(5)(b) of the Act.
Independent
examiner's Ststement I have completed my examination I confirm that no material matters have
come to my attention in connection with the examination which gives me
cause to believe that in. any material respeci..
the accounting records were not kept in aGGordance with section 130
of the Charities Act. or
the accounts did not accord with the accounling records., or
the accounts did not comply with the applicable requirements
concerning the form and content of accounts set out in the Charities
(Accounts and Reports) Regulations 2008 other than any requiremenl
that the accounts give a 'true and fair, view which is not a matter
Gonsidered as part of an independent examination.
I have no concerns and have come across no other matters in connection
with the examination to which atlention should be drawn In this report in
order to enable a proper understanding of the accounts to be reached
Please delele the words in Ihe brackets if Ihey do not apply.
Signed:
Dat•:120 April 2025
Name: Francis Geoffrey Mcmahon
Relevant professlonal
qualifiGation{s) or body
(if any):
Address: Flat 6, 22-30 North St. Leatherhead. TN22 7AT
IER
oct 2018

Sectioii B
Disclosure
Only complete rf the examiner needs to highlight materlal matters ol concem
(see CC32. Independent examination of charity accounts: directlons and
guidance for ex8mln8rs).
Give here brlef detall8 of
any Items that the
examlner wlshes to
disclose.
IER
Oct 2018

Triratna Ghairs Assembly
Charil, No
1117?87
Annual accounts for the
eriod
Poriod end
dale
Period start dale
0110112024
3111212024
Section A Statement of financial activities (including summary income
and expenditure account)
Restricted
Incorne
funds
72 Unrestrlcted
fund8
Endowment
funds
Prlor year
funds
Recommended categorles by actlvity
Total funds
Income (Note 3)
Income and gndowments from:
Don8lion3 and legaae5
Chaiitable activi1￿•
F01
F02
F03
F04
F05
S01
145,105
25,617
1,499
172 221
43,765
188,870
25,617
1,499
215,986
172,055
2275
439
174,769
S02
Investments
S04
Total
Expenditure (Notes 6)
Expenditure on..
Raising funds
Chantable activitle6
S07
S08
3,762
160,261
1,109
165,132
S09
131.787
3,170
134,957
52,892
184,679
3,170
187,849
ot￿r
S11
Total
S12
52,892
Net incomel(expenditure) before tsx for
the reporting period
Tax payable
Net incomel(expenditure) after tax
before investment gainsl(Iosses)
S13
37,264
9,127
28,137
9,637
S14
S15
37,264
9,127
28,137
9,637
Nel gainslllossesl on
investments
S16
Net incomel(expenditure)
Transfers between funds
Net movement in funds
S17
37,264
9,127
28,137
9,637
S19
S22
Reconciliation of
funds..
Total funds brought forward
Total funds carried fonvard
S23
109,600
146,864
8.483
644
118,083
146,220
108,446
118,083
S24


**----- Start of picture text -----**<br>
Kelvin Youngs<br>**----- End of picture text -----**<br>


17/06/2025 

01/07/2025 


**----- Start of picture text -----**<br>
Joris Depouillon 01/07/2025<br>rit<br>**----- End of picture text -----**<br>




Section C
Notes tn the accoiints
Note 1 Basis of preparation
Thls sactlon should be completed by all charlties.
1.1 Basls of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or
transaction valuè unless olmerwise stated In the relevant notels) to these accounts.
The accounts have been prepa￿d in ac￿rdanCe with..
the Stalement of Recommended Practice.. Accounling and Reporting by Charities
preparing thèir accounts in accordance with the Financial Reporting Standard
appliGabl¢ in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014
and with"
and with.
the Financial Reporting Standard applicable in the United Kingdom and Republic ol
Ireland IFRS 1021
and with the Charitses AGt 2011.
The charity constitutes a publ[¢ benefit entity as defined by
FRS 102..
-Ti¢k as appropriate
1.2 Going conc•m
Mtharn arn mat•rtal unc•rtalntlos related to events or Condftlons that cast slgnttlcant doubt on thg ¢harty
•blllty to ¢ontlnue as a golng ¢ollcern¥ plo•4• provld• the lollowlng dotalls or stato "Not appllcable-. If
appmprlate..
An explanation as to Ihose factor$ that support
the conclusion that the charity is a going
concem.,
Oisclosure of any un¢ertainties that make the
golng concem assumpiion doubtful,
Where a¢Gounts are not prepa￿d on a going
concefn basis. please di8do8e thi5 lact
together with the basis on which the trustees
pr8pared the accounts and the reason why th&
Charity is not regarded as a going Con￿rn.
NIA
N/A
1.3 Chang0 of accountlng pollcy
The accounts present a true and fair view and no changes have bean made to the accounting policies adopted in
note{ }
Yes.
-Ti¢k ¥* apprcpriate
1.4 Changes to accounting e8timat8S
No changes to accounting estimates have occurred in the reportlng period13.46 FRS102 SORPI.
Yes"
No"
-Tid( as approprlate
1.5 Materlal prlor year èrror8
No mat8rial prior
ear error have been identified in the report¢n
Yes.
period (3.47 FRS102 SORP .
No.
-Tlck 8s appropriate
CC17a (EX￿1}
1010612025

sei.tion C
Notes to the accoiint
Icoiitl
Note 2
2.2 INCOME
Ac¢ounllng policivd
R•connltbon of incDm*
These a￿ Induded in the Stalernent of FinancJ8I Aclivitias ISOFAI bfften..
the ch8dty bec¢m8s enbued to the resources.
rt 1$ mor• Ilkdy than not thal the trustees will fyc*ive the rèj0urtr￿,
thg Monetary value be rneasurad wrth sufficient rdiabillty.
No"
Nla.
Yes"
No.
Nla.
Oftsettlng
There has been no offsetsro of assets and119￿1111￿). or incorne and Ixpenses, unless
re4uir8d or WMItt￿ by Ih? FRS 102 SORP or FRS 102
Yes.
Gr•nts and donaiion•
Grants ana donationg are only Induded In the SOFA when the gen8ral incom8 rocoonilion
crilgria arè met15. 1Q to 5.12 FRS102 SORPI
No.
NIA.
In the ca8e ol perfomwnce relaied gTani$, income must only ￿ recognised to ftxtent
Ihal the charity has prowlded the speafiod gOC•J8 or services a3 ent￿ern8nt to th8 grant
only ct¢uf$ when Ihe performance rèi*ea conditsofis are mel15.1fj FRS 102 SORPI
Ye$.
No.
Nla.
Lggao•s are included in the SOFA when receipt Is probable. that is, s¥hen the￿ has
baon giantof probBte, thè twutors hsve estsblishfjcl that there suffKi8nl asset$ in
the a8t81è and any conditions attaehéd to th• l•qaw •r• •ith*rwithin th• eonlrol of the
chgrity or have been met
Lqgacl
Yes.
No.
Nla.
Ye5.
No.
Nla.
Gov9mm•nt gr•nts
The charity Nceived government grants in the reporting Fénod
GIN Aid r•c•ivable 1$ Included in Incomg Ihere 1$ g valid d8darallDn IrLThn tn• donor.
Any Gift Aid amounl reuveièd on 8 donation 16 con8ioereJ to be part ol thèt gift on¢ 1$
treateg as un additson to the 6arne lund ?$ Ihe initK91 donation unless the donor Of th
t¢rrn¥ ol the *pptsal h8Vg $pocified othe￿1$•.
Tax fvel•lm• on
don•tlon¥ •rW y1ft•
Ye8,
No.
Nla.
Contractual Incorn• •nd This Is only 1ncludeO In the SOFA once the ch8rty has prDvideo the relate¢ goo¢s or
p•rfornianc• Miitod
servi¢¢• u mat Ihe performance ffjlatsd ¢andltlonB.
grwrrt•
Yeg.
No.
Nla.
Yes"
No.
Nla"
Don•t•d 9ood1
Donated seAd• afe mea$ured st fair v41ue (the •mrJunllorwhich the •M•t ￿tsId bè
exchangqdl unless Smpractrc41 t¢ do so.
The cost of any stock of good5 donal•d for di•trlbulion 19 bgnèficiari86 is Lleemed to b8
tno fair valug of those g1ft5 al tim8 oTth*r roc*pi an¢ Ihey ar• r•cognised ￿ rewpt
In the reportin9 period in whlch the ?tOGk? 8r¢ di3tributed. they arg re¢ogni8•d aj on
expen•¥ ot Ihg ￿rr￿n9 arnount oFth¥ •to¢k$ al di8lribution.
Yes.
No.
Nla.
Oon8te4 g¢¢d) lor re38le are M￿SUre4 81 tslr vglue on initHI roc¢gnitlon, wnic* is th•
expected proceed8 from sale19$8 the expected costs of $81?, and recognised In'lnco
from other Iradino 8diviliw' Mlh tho ￿rre#pOndIN￿ $lock re￿gnis8￿ In the baL¥ncg
sheet On rts Sale the ¥8iu& of Stock Is cnargeo aoalnsl'lncorne from Nher tradlng
a¢tlvitbs' and the pro¢eeo$ Ir¢m $810 are also recoJni￿d a8'lncom8 from other trading
liwti8$'
Yes.
No.
Nl8'
Goods d¢n*io0 foron*olng use by iho chjnty are recollni8ed 81 tsngityb flxed aBset8
an(1 Included In the SOFA as Incoming resources when re￿1¥o￿le
Yes"
NO.
Nla.
Gifts in kind for u8• by the eharity are includgd In thé SOFA a8 incomè from denthon$
whén ra￿l¥able
Yes"
No.
Nla.
Donotod 8•NSe•8 •nd
Donaied servi¢eS and lacilltl•s are Induded In th• SOFA whèn reeeivÈd at Ihe vglug of
the gift lo Ih? chaiity prov￿Q￿ Ihe value of tro gift can ￿ measurèd reliatyly
Yes"
No.
Nl8'
Donated service8 and faciiiDes tral ore Ggnsurned immettialely gre recoJnised as incom8
with an •ouival•nt 4rn0unf rewgnised 88 an expense under dppr¢priate beading In
Ihg SOFA.
Ye8"
No.
Nl8'
Yes"
No.
Nla.
Support cos18
The charty has Incurred expenditure on support CASI5.
CC17 FRS 102 SORP
1010612025

Yes"
No.
Nla.
Volunts•r hdp
rhe value of any volunlary help r￿1Ve￿ 1$ not indudwj In the a¢c¢unts but is desoibed
in the trustees. annual rèkort.
Income from Intsrest.
royaltles dlvld•ftds
This is induded in the accounts Nvhen receipt Is probable and the amount feceivable can
be measufed rdiably.
Ye5.
No"
NIB"
In¢om• from m•mbgrnhlp Mèmbership subg¢riptions reTrived In the of a 91ft a￿ ￿r￿gnISed in Donatr'ons
¥ub¥¢rfptlon
and Legaaes.
Yes.
No.
Nla.
Mamb•rnhlp $ubseriptl￿s which glv85 a rnombor Iho righf lo buy 5erviG•S or other
benefits are recogni3ecl as Inefjme eamed Irorn 1he provisk)n of GDOQS an# sorvi¢•s as
Income Irorn charitable 8Cti¥iti85
Yes"
No.
Nla-
Settl•rnom of In•urance
clalm¥
InsU￿n¢¢ elairng &ro onty Included in the SOFA when thè pn8ral Incorne reei)Jnition
criteria 8re met 15.10 to 5.12 FRS102 SORPI and a￿ Includeu as an item of other
income In the SOFA
Y8s"
No"
Nla.
Ihv•itmènt g*ln$ •nd
Thii Inelud85 any realised or unre8lis8d goins Or108s￿ on ihe sgle ol investments and
any gain or lo$$ i•sultlng from revbluing in¥esiments to m8rktl value at the end of Ihe
ar
Yes.
No.
Wa.
2.3 EXPENDITURE AND LIABILITIES
Liabilities 8rg rewgniswj wh8r• it 15 likely than n¢1 that there is a legal or
¢onJtru¢tive obligatlon commith.ng the charity to psy wt r¢8ources and Ihe $mount of the
otyligalion can be rneasured with ieasonable certBinty
Yes.
No.
Llthblllty r¢¢o0nltlon
Gov•manc• and •upm Support costs have teen allo¢ated b8tswen governance costs anu other 8UPPOrt.
co•ts
Gevern8n¢o ￿$1S comprise all costs involvino accountability ol the and ils
complianch with reGulalion and gooa prac￿ce
Supwt costs Indude central fundi¢n$ and have been 811¢¢8t¢d to actbvlty cost
caig9orles on a b8$i$ ¢onsisi•N with the of msourcès, •0 allwliw prDperty costs
by lloor areas, OT per capita, staff Costs Dy ine tirne spani and olhgr cosls by t1￿1[ usagg.
Yes.
Nla.
Yes.
No.
Nle"
Grant8 Wlth perlorniane• Whèr8 tho charlty glve8 q Grant with ¢onOitlons lor ils paym$nl boin9 a spocrfic b¥el of
condltlon•
$eFvu or wlput to be provided. grants are onty recogni$•d in the SOFA once th•
Tetypienl of the grant ha8 prow4￿j Img Spgcified WtyiCO Qr ¢ulpul.
Yes.
No.
Nl8'
Grints p•yabl• wlthout
perform•n¢• ¢ondltlon•
VVh*re Ihere are Tr) condition8 0tt8¢nin9 lo the grant thai ènabl¢8 ine donor charity to
rgolk4lically avthd the ¢ornmitmenl, a IiAbility lor the full fundino obligation muat b•
recognised
Yes.
No.
Nla.
Yea.
NO.
Nla"
R•Oundllncy co¥t
The charity mJd• no redundanw p•ym•nl• 4urin9 th• repothng p¢riod.
Yes"
Nla.
Deferred Incom•
No m•terial item of delerr•d inwm¢ ha& been Induded in the ae¢nunts.
Y¢8.
Nla.
CMdllor•
rhe cherlty ha¥ cre4iiors are mè8sured at seciiement arn¢unta1•88 any tr8d
dlscounts
No"
A liability 1$ mo0$U￿d on reeL)gnrtion al118 histori￿1 cost and then subsequently
measured ai Ihe best estsmate or Ine amount rrfulred 10 setue the a¥￿allOn al t
reporting 48ts
The Gharity accounts fer b8*¢ fin8no•l instrumènts an inibal reeogntton *• par
p•r•graph 10.7 FRS102 SORP. SuD$equènl m•gsur•ment is as per paragraphs 11.17
to 11 19. FRS102 SORP.
Yes.
No.
Nla.
Provl•loni lor Ilabllltle•
Ba•lc finonelal
Instruments
Ye$.
No"
Nla.
2.4 ASSETS
T4nglbl• fix•d asi•ts lor These are capitalised if they can te uyed for mDre than one year. and cost al least
u•• tvi ch•rlty
Yes"
No.
Nla.
They are valu8d at eo8t
The ¢Jepreciation rattso and M•Ih￿S used are disdo8•d In note 14.
The charity has Intanglbl8 fix•d asset5. thai 1$. nw.monetary ass818 that do noi h•v•
physic81 sub8ian¢¢ but 8f• id8nJfiable and are controlled by the charity throullh custoty
orlogal riohts. The 8mOrti8ab"¢n r4tÉS And rn•th&ls used are discb5ed in note 15
Intsnglble fixed
Yes.
No.
Nl8'
They arè valued at cnsl.
Ye8.
No.
Nla"
CC17 FRS 102 SORP
1010612026

Th& ¢hafity has henta9e assets, th81 is. r￿￿.￿n￿lary assets bwth hi3t¢ri¢, 8rti$D¢.
scientific, t￿hNologICal, geDphysicAI or enwironmental qualIt￿$that are held and
maintained principally for their Conlribuli￿ ￿ knNledge and culture. The deweciatif
rate5 and methods used a5 fj15d¢sed In n￿& 16.
Yes.
No"
H•rit•go a8SelS
Nla.
Yes-
No.
Nla.
They aTB valuBd al ¢￿t.
Fixf*J as88t Snvestments in quoted share5. traderi bonds 8nd 8imilar Investsneflts are
valued at Iniliaiiy at cost an¢ subsequenUy al fair valu? Ilhgir rnark8t valuel al the ye8r
¢nd. The $8rne Irealmenl is applied lo unli81¢d Inv¢stmemt8 Un￿$8 fatr v81v¢ ¢annol be
mea$ur•d r•liably in which c488 it 18 mèasur8d at cost ie$$ impairmonl.
Investments
Yes"
No.
Nla.
Investrnents hdd lor resale or p?ndiw their $819 and cash and cash equiva*nt$ with a
maturity dale of less than 1 year are t￿￿ted as ￿rrarnt assel inve8tmenls
Yes.
No.
Nla.
Stock• and work In
progr811
Siothj held for 8818 as parf of non.tharitsbié tmde are measured al th¢ lower or cost or
ng1 reall6ab￿ value,
Yes.
Nla.
Good8 or services provided 89 Part of a charft8bla activity a￿ measured at net re81i$3b
value based on ttte ￿rvice wtential provided by item$ of stock.
Yes.
No.
Nla.
Worf( In progrè6118 Valu￿ at eo8t laA8 Any for•i•••bl•1058 ¢h•t l¥ Ilk•ty to wrur on th•
coniract.
Yes"
No.
Nla.
Debtors Iinrjuding trade ¢Jeb￿s and loans r8ceNabiei are rnea5ured on Inlli•l
recognilion al sètUem8nl •mount 8ftor 8ny trade discounts or JrrKJunl gdvanced by thè
charity. Sutsequently. they are meaJurea at the cash or other conjidergtion ex￿cled 1¢
be received
Tha chgmty has Inve*ment8 wnich 1¢ hol¢y for resale or wnding their sal• and cash and
Sh equivalenll With o malurty date than ¢ng y8ar. Thfr$• InduLSo Caoh QD dopo¥lt
and cash ￿￿1¥8￿nIS with a maturity of thjn on• ￿ar hèld for In¥•8tm•nt purpoae5
rather than io meèt 8hort.tem) cash cornrnrtmen15 as they tsll duè.
Yes.
No.
Nla.
Yes.
No"
Nla"
Curr•nt a•••t Inv•Jlm•nts
Yes"
Nv.
Nla"
Th•y are valued •lfJir v8lu• •xc•pt whor¢ they qualfy as basK fin8nci81 In$trurnenl8.
CC17 FRS 102 SQRP
10106r2025

Section C
Notes to the accounts
Icontl
Note 3
Income
RNtrl¢t•d
Income
fvnd•
Analysis of income
Unr¥8tr4ctod
Endowment
fund•
Tot•1 fund•
Prlor y••r
Donation$
and16gacie8:
Oonalions and gifts
150.391
150,391
43.765
43.765
172.055
172,055
Totsl
194,156
Charitable
activities:
Going on Retreat Income, Insuranc8.
Consultsncy, Other
20,331
20.331
2,275
Total
Incomg from
invg¥tments:
Interest incomo
1499
1.499
1.499
1,499
439
439
Total
TOTAL INCOME
174769
Otttor Infomiatlon..
Jnanadhara £15,771, Aparallts £11,880. Suvannavira - £735
All Incomg In tho prlor y•ar wai unr••trl¢tsd oxcopt for:
Ipl••o0 provldo d••¢rlptlon and imount81
CC178 IExcell
1010612025

111
111
111
1111
1111
11111
IIEEI
IEIII
IEIIE
11111
1111-
11111
111
111
111
111
IIIE
1111
1111
1111
111

se.ction C
Notes to the accounts
Note 10
Details of certain typeB of expenditure
Note 10.1 Fees for examinatlon of tho accounts
Please pmvlde detalls of th• amount paid for any statutory extemal $crutlny of
accounts and other 80Thic•s provlded by your Independent •xaminer. If nothlng
was pald pleas• •nter 'O' in th• apprnprlate box(es).
This year
Last year
Indopendent examiner's
200
550
CCI 7a {Excel}
101(W2025

Section C
Notes to the accounts
(cont)
Note 11
Paid employees
Please complete thls note if the charity has any employees (transactions with Trustees dealt with in Note
28)
11.1 Staff Costs
Thls year
Last year
Salaries and wages
Social security costs
Pension Gosts {defined contribution scheme)
Other employee benefits
55.218
5,751
3,613
48,584
5.105
2,070
Total Staff costs
64,582
55,759
This year..
Please give details of the number of employees whose total employee benefits (excluding employer
pension costs) fell wlthln each band of £10,000 from £60,000 upwards. M there are no such transactions,
please enter Yrue. In the box provided.
No employees received employee benefits (excluding employer
pension costs) for the reporting period of more than £60,000
TRUE
This
ear
Last
ear
Please provide the total amount paid to key management
18,135
16,880
11.2 Average head count in the year
This year
Number
Last year
Number
The parts of the charity in which the
employees work
Fundraisin
Charitable Activities
Governance
Other
Total
CC17a (Excel)
1010612025

Section C
Notes to the accoui)Is
Icontl
Note 12
Definad contribution ponsion Scheme or deflned benaflt scheme account¢d
for as a dèfined contribution scheme.
12.1 Please complete th1$ note li a deflned ¢ontrlbutlon ponslon $ch•m• Is op•ratod.
Th1• year
La8t year
Amount of Cont￿but1¢yn* rncognlsed In th• SOFA 40 an expen8e
3,613
2,070
CC17a IEx¢xll
10tC6f2025

Section C
Notes to the accounts
Icont)
Note 13
Grantmaking
Please complete th15 note If the charlty made any grants or donotlons whlch In aggregate form • matsrlal part of
the charltable activitlg5 undortaken.
Thls year:
13.1 Anal 818 of
rants paid linelud•d in cost of charitsblg activiti881
Grants to
Grants to
Instltutlon8
Indlviduals
Analys1•
Support ¢o•ts
Totsl
BCO l Oharrnachakra
Transl81ions Fund
Auhislhana
Grou
s&Pioneers
Gendèr Divers• Pro
Suvannavira - Dhrma activiliei in
Moscow
25.000
5,718
2,484
1.124
569
5.718
2,484
1,124
569
ect
1,256
Total
31,898
1,256
36,1S1
Pl￿$8 enter"Nll" ff the chartty do•$ not Idontlfy antvor allocate support costs.
13.2 Grnnts m*d• to In8tltutlon•
Ploasg provldg
dotalls ofcharftys
My charlty has m•de grants ro partlculor In$tttutlons that arn materlal In
tho context of Its grantmaklng. Detalls of the Instltutlon supported.
purpose of the grant and total p•ld to each Instltutlon 1$ •v•llablo on the
charltys web slte.
Y•$
Provide detalls
bglow
Nam•8 of In8tltutlon
Purpo¥?
Total amount of
grants pald £
25,000
Future Dhamia Fund
Ongoing funding support-
Dharmachakra
Ongoing fundin9 SUPPOrt - Tran$lgtion8
Fund
Future Dharma Fund
5.718
Groups & Pioneers
Adhisthana
Dharma Activit185
1.124
Supporting Ksanlikara - young person's
project
Supporting gender diverse Sangha
2.484
Leeds Buddhi51 Centre
569
Total grants to In5titutlons In rnportlng perlod
Oth•r unanalyséd grnnts
TOTAL GRANTS PAID
34,895
1,256
36,1 $1
CC17a (Excell
1010PI12029

Last year:
13.3 Anal
818 of
rants paid Iln¢lud•d in cost of ¢haritabl• activitie81
Grthnts to
Grants to
Institution8
Individuals
Analy#i#
Support costs
Totsl
8COIDhamiachakr8
Translalions
Adhislhan8
10,000.00
8 667.00
6,595.00
143.00
10 000.00
8,667 00
659500
Gender Diversi
143.00
Suvannaviralmoscow
Total
1.256.00
1,266
1.256.00
26.661
25.406
PIMse entor"Nll" If tho charlty does not Identlfy on(Vor allocate support costs.
13.4 Grnnts m•do to in•titutlon•
Ploase provid•
dotails of charitys
URL.
My Charlty h•J m•do grnnts to partl¢ul•r injtltutlons that aro materlal In
the ¢ont•xt ollts grantm*klng. D•t•ll8 olth• institution Supported,
Pu￿05• of the grant and tot•1 p•id to •ach institution Is av•ll4bl• on th•
chotlty's web slte.
Yes
No
Provlde d•talls
below
Names ol Instltutlon
Purpo•o
Total amount of
rants ald £
10.000
8,667
6,595
143
Future Dharma Fund
Dh8miach8krs
Future Dharma Fund
Adhislhana
Leeds 8uddhist Centre
Translations
Young Persons Project
Gender Diversity
Total grants to Instltutlons In reportlng perlod
Other unanalysed grants
rorAL GRANTS PAIQ
25,405
1.256
26.661
CC17a (Excell
10106r2025

Section C
Notes to the accounts
(cont)
Note 19
Debtors and prepayments
19.1 Analysis of debtors
This year
Last year
Prepayments and accrued income
3,747
Total
3,747
CC17a (Excel}
1010612025

Section C
Notes to the accounts
(cont)
Note 20
Creditors and accruals
20.1 Analysis of Greditors
Amounts falling due
within one year
Amounts falling due after
more than one year
This year
Last year
This year
Last year
Trade creditors
Taxation and social security
1,700
1.700
1,713
1,713
Total
CC17a (Excel}
1010612025

Section C
Notes to the accounts
(cont)
Note 24 Cash at bank and in hand
This year
Last year
Cash at bank and on hand
Total
139,752
119,796
GC17a (Excell
1010612025