2025-10-31-accounts

WAT SRIRATANARAM

REGISTERED CHARITY NUMBER: 1124872

Report of the Trustees and

Unaudited Financial Statements

For the Period 1 November 2024 to 31 October 2025

Sterling Accounting & Partners

Licensed Accountants (AAT) No.1006307

2430/2440, The quadrant, Aztec West, Bristol, BS32 4AQ Email: [e-mail]

WAT SRIRATANARAM

Contents of the Financial Statements for the Period 1 November 2024 to 31 October 2025

	Page
Independent Examiner's Report	2
Statement of Financial Activities	3
Balance Sheet	4
Notes to the Financial Statements	5 to 6
Detailed Statement of Financial Activities	7
Report of the Trustees	8 to 10

Independent Examiner's Report to the Trustees of

WAT SRIRATANARAM

Independent examiner's report to the trustees of WAT SRIRATANARAM

I report to the charity trustees on my examination of the accounts of WAT SRIRATANARAM (the Trust) for the period 1 November 2024 to 31 October 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

2. the accounts do 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 requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I 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.

Arrada Sewell

Sterling Accounting & Partners

2430/2440, The quadrant Aztec West Bristol BS32 4AQ

Date: 17 July 2026

Page 2

WAT SRIRATANARAM

Statement of Financial Activities

for the Period 1 November 2024 to 31 October 2025

		Unrestricted
		fund
	Notes	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	1	90,431
Gift Aids		77,133
EXPENDITURE ON
Charitable activities
Religious activities		11,993
Other		74,578
Total		86,571
NET INCOME		80,993
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD		80,993

Page 3

WAT SRIRATANARAM

Balance Sheet

At 31 October 2025

Notes ASSETS Non - current assets Tangible assets 3 Property, Plant and equipment Current assets Cash at bank Cash in hand LIABILITIES Creditor amounts falling due within one year 4	31-Oct-25 Unrestricted fund £ 101,833 505,093 606,926 111,039 - (99,960)	31-Oct-24 Unrestricted fund £ 55,805 505,093
		560,898 61,213 - - (85,100)
TOTAL ASSETS LESS LIABILITIES	618,005	537,011
NET ASSETS	618,005	537,011
FUNDS 5 Unrestricted funds	618,005	537,011
TOTAL FUNDS	618,005	537,011

The financial statements were approved by the Board of trustees and autherised for issue on 14 July 2026 and were signed on its behalf by:

eSigned by: ............................................. 07/20/2026 @ 05:58 EDT

PK Sriratanadhammavides - Trustee

Page 4

WAT SRIRATANARAM Notes to the Financial Statements

For the period 1 November 2024 to 31 October 2025

1. ACCOUNTING POLICIES

Basis of preparing financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 October 2025.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 October 2025.

3.	TANGIBLE FIXED ASSETS	Fixtures and Fittings
		£
	COST
	Brought forward	55,805
	Additions	46,028
	NET BOOK VALUE	101,833
	At 31 October 2025	Property
		£
	Brought forward	505,093
	Additions	-
	NET BOOK VALUE	505,093
	At 31 October 2025

Page 5

continued...

WAT SRIRATANARAM Notes to the Financial Statements For the period 1 November 2024 to 31 October 2025

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

4.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
				£
	Brought forward			85,100
	Accrued expenses			14,860
	Total
				99,960
	.
5.	MOVEMENT IN FUNDS
			Net	At
			movement
			funds	31.10.25
			£	£
	Unrestricted funds
	General fund		80,993	80,993
	TOTAL FUNDS		80,993	80,993
3
	Net movement in funds, included in the above are as follows:
		Incoming	Resources	Movement in
		resources	expanded	funds
		£	£	£
	Unrestricted funds
	General fund	167,564	(86,571)	80,993
	TOTAL FUNDS	167,564	(86,571)	80,993

5. MOVEMENT IN FUNDS

3

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 October 2025

Page 6

WAT SRIRATANARAM

Detailed Statement of Financial Activity for the period 1 November 2024 to 31 October 2025

INCOME AND ENDOWMENTS Donations and legacies Donations Gift Aids Total incoming resources EXPENDITURE Charitable activities Event expenses Food & drink Travel Religious education Visa fees Support costs Management Rates and water Insurance Telephone Postage and stationery Repairs Subscriptions Rent Donations Motor expenses Depreciation expenses General expenses Finance Bank charges Governance costs Legal fees Accountancy Total resources expended Net income	£ 90,431 77,133
	167,564
	11,993 1,893 14,013 13,834 5,027
	46,760 21,299 2,469 915 364 1,878 380 - 6,976 - 3,027 1,562
	38,870 41 - 900
	941
	86,571
	80,993

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WAT SRIRATANARAM

Trustees’ Annual Report For the period 1 November 2024 to 31 October 2025

1.Background

Thailand is a predominantly Buddhist country, and Buddhism plays a significant role in the cultural and spiritual life of Thai people. As a result, many Thai communities living abroad seek to establish local Buddhist centres to preserve their religious traditions and cultural identity. In response to the needs of the Thai Buddhist community in Manchester and the surrounding areas, Wat Sriratanaram Monastery was established as a local Buddhist temple and community centre.

In 2006, there were eight officially recorded Buddhist temples in the United Kingdom, and Wat Sriratanaram Monastery has since become one of the twelve recognised Thai Buddhist temples in the country. The temple is currently led by Venerable PK Sriratanadhammavides, who oversees the administration and religious activities of the temple. He is supported by a dedicated team of Buddhist volunteers who contribute to the organisation and operation of the temple’s regular activities, religious ceremonies, and cultural festivals. The Temple address is now Moss Lane, Kearsley Bolton Greater Manchester BL4 8SF. UK Tel: [phone] https://www. watsriuk.org Email: [e-mail]

2. Festivals from 2025

2.1 The Thai New Year Songkran Festival was held on 27 April 2025 at Wat Sriratanaram Monastery. Songkran, widely recognised as the traditional Thai New Year celebration, symbolises renewal, family unity, and the beginning of a new year. The festival also provides an opportunity for younger generations to pay respect to elders, reflect upon their actions over the previous year, and seek forgiveness in order to promote peace, harmony, and mutual understanding within families and communities. To support and preserve Thai cultural and religious traditions within the local community, Wat Sriratanaram Monastery organised the Songkran Festival at the temple premises for Thai residents and members of the wider community in Manchester and surrounding areas. The event included a variety of cultural activities and exhibitions showcasing Thai heritage, including traditional Thai dancing, Thai boxing demonstrations, and a Thai food fair.

Religious activities were conducted during the morning session and included Buddhist chanting ceremonies, alms offerings, lunch offerings to monks, and merit-making through charitable donations. The afternoon programme focused on cultural exhibitions and community activities, including the Thai food fair and traditional performances. The Songkran Festival was considered highly successful, with approximately 800 attendees participating throughout the day. Feedback from participants was overwhelmingly positive, with many expressing appreciations for the event and indicating their intention to attend future celebrations.

2.2 Magha Puja Day on 30 March 2025

In March 2019, Magha Puja Day was celebrated at Wat Sriratanaram Monastery. Magha Puja Day commemorates the occasion on which the Buddha delivered his fundamental teachings, known as the Ovatapatimokkha, to 1,250 enlightened disciples (Arahants), who had gathered spontaneously without prior arrangement. This event is regarded as one of the most significant occasions in the Buddhist calendar. The celebrations began in the morning with merit-making activities, including the offering of food to monks through traditional almsgiving. The food collected during the alms round was later consumed by the monks as their midday meal. Following the offering ceremony, Buddhist participants joined in chanting, meditation, and Dhamma activities led by the monks. Particular emphasis was placed on reflecting upon the Buddha’s teachings and their practical application in everyday life to encourage moral conduct, mindfulness, and peaceful living.

The event also included the traditional candlelight procession, during which participants walked in a triple circumambulation while holding candles, incense, and flowers as an act of devotion and respect to the Buddha. All activities were conducted within the grounds of Wat Sriratanaram Monastery. The celebration was well received by attendees, who expressed great appreciation for the opportunity to participate in the religious ceremonies and community activities. Many participants found the teachings and practices meaningful and beneficial in helping them address challenges in daily life and develop greater inner peace.

2.3 Visakabhucha Day on 25 May 2025

Visakha Bucha Day is regarded as one of the most important days in Buddhism, as it commemorates three significant events in the life of the Buddha which occurred on the same date in different years: his birth, enlightenment, and passing away (Parinibbana). Buddhists around the world observe this sacred occasion through acts of merit-making, temple visits, meditation, and religious ceremonies in honour of the Buddha and his teachings.

Many members of the Buddhist community from Manchester and surrounding areas gathered at Wat Sriratanaram Monastery to celebrate Visakha Bucha Day. The event was held throughout the day and began with traditional offerings of breakfast and lunch to the monks as acts of generosity and merit-making. In the afternoon, participants took part in Buddhist chanting and meditation sessions led by the monks. The meditation activities aimed to promote mindfulness, inner peace, and emotional well-being, while also helping attendees relieve stress and anxiety associated with daily life. The event provided an opportunity for the local Buddhist community to come together in spiritual reflection and cultural celebration.

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WAT SRIRATANARAM

Trustees’ Annual Report For the period 1 November 2024 to 31 October 2025

2.4 Grand Opening Moss Lane Road Resurfaced by Thai-UK Community in the UK

Wat Sriratanaram successfully completed the resurfacing and improvement of the temple roadway through the generous support and donations of the Thai community, with total funding amounting to £33,900. The project was carried out to improve accessibility, safety, and convenience for visitors, worshippers, local residents, and community members attending temple activities throughout the year. The completion of the road resurfacing project marked an important development for Wat Sriratanaram and reflected the strong unity, generosity, and dedication of the Thai community and supporters who contributed towards the fundraising efforts. The improved roadway will continue to benefit the temple and wider community by providing safer access for religious ceremonies, cultural events, educational programmes, and community gatherings. A special grand opening ceremony was held to officially celebrate the completion of the project. The ceremony was formally opened by the Abbot of Wat Sriratanaram together with the Mayor of Bolton, who attended as an honoured guest in support of the local community and the temple’s ongoing contributions to cultural and charitable activities within the area.

The celebration included a traditional parade led by Thai laypeople, volunteers, and community members, creating a joyful and vibrant atmosphere. The event highlighted the importance of community cooperation, cultural heritage, and volunteerism, while bringing together people of different backgrounds in celebration of this significant achievement for Wat Sriratanaram.

2.5 School Visit during summer June-Aug 2025

Wat Sriratanaram warmly welcomed school visits from Manchester and the surrounding local areas as part of its ongoing commitment to cultural education, community engagement, and spiritual learning. The visits provided valuable opportunities for children, young people, and adults of all ages to learn about Thai culture, Buddhist traditions, meditation practices, and the daily life of Buddhist monks in an educational and welcoming environment.

The temple encouraged schools to participate in educational visits, particularly during the summer period when many students benefit from learning experiences outside the classroom. These visits allowed students to explore cultural and spiritual subjects beyond textbooks and develop a greater understanding of diversity, mindfulness, respect, and community values through direct experience and interaction.

During the visits, participants were introduced to important aspects of Buddhism, including meditation, mindfulness, kindness, compassion, and ways of applying Buddhist principles to daily life. Students also had the opportunity to learn about traditional Thai customs, temple activities, and the lifestyle and responsibilities of monks within the Buddhist community. The programme aimed to provide an engaging and meaningful learning experience that promoted cultural awareness, personal development, and mutual understanding among young people and the wider community. Wat Sriratanaram remains committed to supporting educational activities and welcoming schools, families, and community groups seeking to learn more about Thai culture and Buddhist teachings in a peaceful and supportive setting.

2.6 Thai Class Summer May-August 2025

Wat Sriratanaram continued to support educational and community development through the organisation of Sunday School classes from May to August 2025. The programme provided both Thai and English language classes for children, young people, and adults within the local community, creating valuable opportunities for learning, cultural exchange, and personal development. The Sunday School aimed to promote the preservation of Thai language and culture while also supporting English language learning and communication skills for participants of all backgrounds and abilities. Classes were conducted in a welcoming and supportive environment at the temple, encouraging students to build confidence, improve language skills, and strengthen connections within the community. Wat Sriratanaram serves as an important community centre where people gather not only to learn languages, but also to gain a deeper understanding of Buddhism, Thai culture, traditions, meditation, and moral values that can be applied to everyday life. The temple provides a peaceful and respectful environment where individuals and families can come together to learn, share experiences, and strengthen cultural and spiritual connections.

The programme welcomed everyone interested in learning, regardless of age or experience, and reflected Wat Sriratanaram’s commitment to inclusive education and community engagement. In addition to language learning, the classes also encouraged respect, cultural understanding, mindfulness, and positive social interaction among participants. Wat Sriratanaram greatly appreciated the support of volunteer teachers and community members who generously dedicated their time, knowledge, and experience to assist with the programme. The temple continued to welcome additional volunteer teachers who wished to contribute to the educational development and wellbeing of the local community.

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WAT SRIRATANARAM

Trustees’ Annual Report For the period 1 November 2024 to 31 October 2025

2.7 Mobile Consular Service organised by the Department of Consular Affairs, Ministry of Foreign Affairs of Thailand (กงศุลสัญจร โดยกรมการกงศุล กระทรวงการต่างประเทศ) May 2025

Wat Sriratanaram was honoured to host the Mobile Consular Service organised by the Department of Consular Affairs, Ministry of Foreign Affairs of Thailand (กงศุลสัญจร โดยกรมการกงศุล กระทรวงการต่างประเทศ) for Thai citizens living in Manchester and the surrounding areas. The event provided important consular services, including the renewal of Thai passports, Thai national identification cards, and other official documentation, helping support the needs and wellbeing of the local Thai community.

The event was well attended by Thai residents and families who visited the temple not only to access essential embassy services, but also to participate in community activities and reconnect with friends, relatives, and fellow members of the Thai community. The gathering created a warm and welcoming atmosphere that reflected the strong cultural ties and unity among Thai people living in the United Kingdom. Alongside the consular services, visitors were also able to make merit, offer donations, and participate in Buddhist activities at the temple. Traditional Thai food stalls, refreshments, drinks, and

community vendors were available throughout the event, allowing attendees to enjoy authentic Thai cuisine and cultural experiences in a friendly and enjoyable setting.

The event highlighted the important role of Wat Sriratanaram as both a spiritual centre and a community hub for Thai people in the local area. It provided an opportunity for individuals and families to come together, maintain cultural traditions, strengthen community relationships, and support one another while accessing valuable public services.

2.8 Three months retreat rainy season (Koaw- pan-sa) On July 2025

The Buddhist Lent period, also known as Vassa, originates from the time of the Buddha. During this period, monks are traditionally required to remain in a single monastery for three months without travelling or staying overnight elsewhere. The purpose of this practice is to allow monks to devote themselves to the intensive study of Dhamma, meditation, and monastic discipline throughout the retreat period. Historically, during the Buddha’s time there was no electricity; therefore, Buddhist followers offered large candles to monks to provide light for studying and practising Dhamma during the evening. This tradition continues today as part of Buddhist Lent celebrations and ceremonies.

At Wat Sriratanaram Monastery, resident monks continue to observe the traditional practices of Buddhist Lent by remaining at the temple throughout the three-month retreat and dedicating additional time to the study and practice of Dhamma. During this period, members of the Buddhist community are still encouraged to visit the temple to make merit through food offerings and the presentation of Sangkathana offerings to the monks. The traditional offering of large candles is also carried out in accordance with Buddhist customs. The three month retreat period provides an important opportunity for both monks and lay Buddhists to strengthen their understanding of Dhamma and deepen their spiritual relationship. As the monks remain resident at the temple throughout the retreat, they are more available to provide guidance, teachings, and support to members of the local Buddhist community.

2.9 Car Boot Sales 23 August 2025

Wat Sriratanaram proudly organised a community charity car boot sale to support local fundraising activities and strengthen relationships within the surrounding community. The event brought together local residents, families, volunteers, and supporters in a warm and welcoming environment at the temple grounds.

A wide range of donated second-hand items were available for sale, including clothing, bicycles, household goods, toys, books, electrical items, and many other useful everyday items generously donated by members of the community. The event encouraged the reuse and recycling of goods, helping to reduce waste while supporting charitable and community focused activities at Wat Sriratanaram. The charity sale also provided an opportunity for local residents, community groups, and small businesses to participate by selling their own items, homemade food, drinks, snacks, crafts, and other products. This helped create a vibrant atmosphere and encouraged greater community involvement and support for local initiatives.

The event highlighted the important role of Wat Sriratanaram as a centre for community connection, cultural activities, and charitable work within the local area. It also helped bring together people from different backgrounds to share, support one another, and contribute positively to the wider community spirit.

2.10 Kathina Rope Offering Ceremony

In November 2025, Kathina Ceremony was held at Wat Sriratanaram Monastery. Kathina is an important Buddhist festival centred on merit-making and the offering of robes to monks following the completion of the three-month Buddhist Lent (Vassa) retreat period. The ceremony provides an opportunity for lay Buddhists to support the monastic community by offering new robes and other necessities to replace worn items used during the retreat.

Traditionally, the Kathina ceremony may only be conducted within one month after the conclusion of the Buddhist Lent period,

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WAT SRIRATANARAM

Trustees’ Annual Report For the period 1 November 2024 to 31 October 2025

making it a significant and highly anticipated event in the Buddhist calendar. During the ceremony at Wat Sriratanaram Monastery, members of the Buddhist community participated in merit-making activities, robe offerings, and Buddhist chanting

led by the monks. The temple also provided a wide variety of free food and refreshments for all attendees throughout the event. In addition to supporting the monks, the festival served as an opportunity to thank volunteers and supporters who regularly contribute their time and effort to temple activities. The event also welcomed visitors from both the Thai community and the wider local community, helping to strengthen community relationships and promote awareness of Thai Buddhist culture and traditions.

2.11 Loy Krathong Day 9th November 2025

On 9th November 2025, Loy Krathong Festival was celebrated at Wat Sriratanaram Monastery. Loy Krathong is an important Thai cultural and religious festival during which participants express gratitude and respect to the Goddess of Water for the essential role that water plays in daily life. The festival also provides an opportunity for individuals to seek forgiveness for any harm caused to rivers and waterways and to reflect upon the importance of environmental awareness and appreciation of natural resources.

The event attracted a large number of attendees from both the Thai community and the wider local community. The programme was divided into two main sections. The first part focused on Buddhist religious activities, including food offerings to monks, merit-making, and Buddhist chanting ceremonies. The second part of the event featured a variety of cultural performances and entertainment activities, including the Nang Noppamas beauty competition, traditional Thai dancing, Thai boxing demonstrations, and a Thai food fair. Participants and contestants wore traditional Thai costumes to promote and preserve Thai cultural heritage.

A central tradition of the Loy Krathong Festival is the floating of Krathongs, decorative floating offerings traditionally placed on rivers or waterways as a symbolic act of respect and gratitude. As access to a natural river was limited, participants floated their Krathongs in a specially prepared large pool within the temple grounds. The festival was considered highly successful, with many attendees expressing enjoyment and appreciation for both the religious ceremonies and cultural celebrations. The event played an important role in preserving and promoting Thai culture and traditions within the United Kingdom while strengthening community engagement and cultural understanding.

2.12 Money-Tree on special occasions 2025

At Wat Sriratanaram Monastery, a traditional merit-making activity known as the “Money Tree” ceremony is also organised as part of the temple’s annual Buddhist festivals. This activity is closely related in spirit to robe-offering traditions such as the Kathina Ceremony, although it is not limited to a specific time period and can be held as part of wider fundraising and community support activities.

The Money Tree ceremony is based on the Buddhist principle of generosity (dāna), where devotees and supporters donate money by attaching it to a decorative tree structure. The funds collected are later used to support the maintenance and renovation of the temple, as well as to assist with monks’ living expenses and community activities. The tradition is linked to historical Buddhist practices in which lay supporters would offer essential items such as robes to monks in simple and direct ways. Over time, this developed into symbolic offerings placed on structures such as trees or poles, representing generosity and collective support for the monastic community.

At Wat Sriratanaram Monastery, the money collected from this ceremony is securely managed through the temple’s official account and allocated for the continued development and upkeep of the temple and its activities. The event also provides an opportunity for the community to participate in merit-making and to strengthen their connection with the temple and Buddhist practices.

2.13 Ten Days Monk retreat (Parivasa) on 25 June-5 July 2025

In the Theravāda monastic disciplinary system, when a bhikkhu commits a Saṅghādisesa offence and subsequently conceals it without informing another bhikkhu, a formal process of penance and rehabilitation is required. The monk must first undertake parivāsa, a probationary period of penance lasting for the same number of days that the offence was concealed. After completing this period, he is required to observe mānatta, an additional disciplinary practice lasting six days, intended to restore trust and demonstrate accountability within the monastic community. Following the successful completion of both stages, the monk may then be formally reinstated into the monastic community through an act known as abbhāna-kamma, which is conducted at an official meeting of the Saṅgha. This procedure signifies full rehabilitation, after which the monk is considered purified of the offence in accordance with monastic disciplinary rules.

3.Activities 2025

3.1 Making merit refers to the practice of performing good deeds in accordance with Buddhist teachings. In Thai society,

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WAT SRIRATANARAM Trustees’ Annual Report For the period 1 November 2024 to 31 October 2025

merit-making is deeply embedded in daily life and is observed from birth to death. It reflects a strong belief that regular acts of generosity, moral conduct, and mental cultivation bring happiness, peace, and positive outcomes in life. Many Thai Buddhists believe that accumulated merit helps individuals overcome difficulties and misfortune and may also lead to rebirth in a favourable realm or a peaceful state after death. Ultimately, higher levels of merit-making are associated with the aspiration to attain Nirvana, understood as complete spiritual liberation.

This belief system is grounded in Buddhist doctrine and is often summarised in the Thai proverb: “Do good, receive good; do evil, receive evil,” which reflects the principle of Karma. It expresses the idea that all actions have consequences, and individuals experience outcomes based on their intentional deeds.

A key principle in making merit is the cultivation of a pure and mindful state of mind before performing any good action. Meritmaking should be carried out with sincerity and without causing harm, distress, or inconvenience to oneself or others. In

general, Buddhist teachings describe three primary ways of accumulating merit: generosity (dāna), moral discipline (sīla), and mental development through meditation (bhāvanā).

• 1) To give alms (Generosity) (give things or forgiveness for reducing wanted or unwanted)

• 2) To maintain religious commandment taking five precepts, and

• 3) To chant and sit Meditation. If all of these are perfectly met, it represents a great merit making. But most people see that making is to give alms. That is partly true because it is the first step of a fullygained merit. On this occasion only alms giving will be expressed as it is a very common Thais' way of life.

3.2 Offering the Sankhatan (Generosity) to Monks

Offerings to monks are an activity of merit-making. Thai people strongly believe that this form of merit-making is highly effective because the offerings are made to monks in general rather than to a specified individual. A person who wishes to make merit prepares packages of items to be brought to the temple and expresses his/her intention to the head monk. The head monk then invites the monks to receive the offerings. If the items are given to a specific monk, this is no longer referred to as offerings (Sun-kha-tan).

The items offered are normally food and essential daily necessities such as Sabong (wearing cloth), Jeeworn (covering cloth), towels, toothbrushes, soap, tinned food, milk, and dried food. Tea, coffee, and money may also be included, depending on individual intention. If a person wishes to dedicate the merit to someone, he/she informs or writes the names for the monks so that a dedication rite can be performed in their name.

The rite of offering to monks is simple. The donor brings the items to the Buddhist monks and informs them of the intention. The monks then invite the donor to light joss sticks and candles and recite a Pāli chant: “Imani mayung pantei, pattani, sapariwarani, pickup sunkhussa, ono chanama, ro pantei, pikkhu sungkho. Imani, pattani, sapariwarani, patikkhunhatu, umhakang, teekharuttang, hitaya, sukhaya.”

This chant expresses respect to the monks and requests them to accept the offerings so that merit may be gained, bringing long-lasting happiness. The monks then respond by saying “Sādhu,” which signifies acceptance. After the offerings are received, blessings are given in Pāli, and water is poured as a symbolic act of transferring merit to the intended recipients. This concludes the merit-making activity through offerings to monks.

3.3 Making merit by putting food in the bowl of monks.

This tradition refers to the practice of placing food into monks’ alms bowls. Monks receive alms from lay people who believe that they gain merit through the act of giving. Every morning, approximately between 6:00 am and 7:00 am, monks silently walk through the streets to receive offerings. This is regarded as an important opportunity for laypeople to perform meritmaking.

The food offered to monks is carefully prepared and usually includes freshly cooked rice, various savoury dishes, sweets, and fruits. Some devotees also prepare additional items such as flowers, joss sticks, and candles. When the monks arrive, people invite them to stop and place the food directly into the bowls carried by the monks. Flowers, joss sticks, and candles are placed on the lid of the alms bowl or in the monks’ carrying bag.

After the offering, the monks provide blessings. During this time, laypeople pour water as a symbolic act of dedicating the merit they have gained to their relatives who have passed away. This step completes the rite of merit-making through almsgiving. Merit-making through almsgiving has been an integral part of Thai lifestyle for thousands of years. It is also recorded in Buddhist history. The first instance is when the Buddha had just attained enlightenment and resided near a milk tree. Merchants named Tapussa and Bhallika encountered the Buddha and, deeply inspired by his presence, offered him food. The Buddha accepted the offering using his alms bowl.

The second instance occurred when the Buddha travelled to the mango grove in the Anupiya district of the Magadha region. He carried an alms bowl while receiving food offerings. When he passed through the city of Rajagaha, the people witnessed this practice for the first time and began offering food into his bowl. This later developed into a continuous tradition.

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WAT SRIRATANARAM

Trustees’ Annual Report For the period 1 November 2024 to 31 October 2025

As a result, it is still common to see monks and novices walking with alms bowls in the morning to receive food offerings from laypeople. In the United Kingdom, this practice is maintained in adapted form due to weather conditions. At Wat Sriratanaram Monastery, monks conduct alms rounds in Manchester Chinatown during the summer period, typically on scheduled days between 10:15 am and 10:45 am, allowing the community to continue this traditional practice of merit-making.

3.4 Chanting and Meditation at Wat Sriratanaram,

We conduct full chanting on Sangha Day, followed by sitting meditation and a Dhamma talk. These activities are held daily from 18:00 to 20:30.

4.Target 2024

After we buy and moved to new address it is Manor Golf house before we got permission from city council to set up place of worship and resident for monks. This year, we have finished the meditation garden, including the installation meditation huts, The Lord mayors and MP. From Bolton city council came to open on 9 July 2023

• 4) to open non-formal education Centre school

• 5) We are going to do meditation culture room; we follow all relevant legislation and follow the law of city council.

• 6) To open Sunday school for Thai and British Community and other

• 7) To apply for charity Sunday car boot sale for 6 months on our temple's land

• 8) To open an English class for Thai and non-Thai who need to improve their life and helping community

• 9) To help the people who wish to learn meditation and cultures

• 10) To support and help the children and welcome with Thai and British Community. Changing of trustee

5. Name of Trustee for year 2025

The Head monk of temple and managing Trustee: PK Sriratanadhammavides P Pilapan (appointed 08 August 2025) Honorary Advisor Trustee: The Abbot of Wat Sri Monastery Honorary Advisor: Mrs Peanpron Beddard (appointed no record) Advisor Trustee: Mr Pornthep Chumruang (appointed no record) Trustee Chairwoman:Mrs : Wilaiwan Clark (appointed 28 June 2020) Trustee: Mrs Rujira Martin (appointed 02 February 2017) Trustee: Mrs Saisamorn Khamnonchan (appointed 28 June 2020) Trustee: Mrs Uraiwan Tiw (appointed no record) Trustee secretary: P Chaisimma (appointed 10 September 2016) Trustee: Mr Stephen Clark (appointed 28 June 2020) Trustee: Mr Anucha Inkam (appointed no record)

eSigned by:

Signature………………………………..01/07/26 07/20/2026 @ 05:58 EDT The Head Monk and Managing Trustee

This page does not form part of the statutory financial statements

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Signature Certificate

Document completed by all parties on 07/20/2026 @ 05:58 EDT Document ID: 6a564403984309001e667714

Sender information

Sent On: 07/14/2026 @ 10:13 EDT Timezone: Eastern Daylight Time Sender: Mrs Arrada Sewell [e-mail] Sender IP: 2a00:23cc:f521:8001:3dd0:a826:5d26:96c7

Signer

PK Sriratanadhammavides [e-mail] Received: 07/14/2026 @ 10:13 EDT Viewed: 07/20/2026 @ 05:56 EDT Signed: 07/20/2026 @ 05:58 EDT

Signature

IP: 188.31.175.182

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