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2021-12-31-accounts

Contents Pages
Report ofthe Trustees and Statement ofTrustees' responsibilities 1-4
Independent examiner's report to the Trustees' ofThe Buddhapadipa Temple Trust
Statement of Financial Activities
Balance Sheet
Cash flows
Notes to the accounts 9-14

2021 ?021 2021 2020
Unrestricted Restricted To'tal Total
Notes I»unds Funds Funds Funds
INCOME FROM:
Donations
and legacies
Voluntary
income from
Grant		 donations 272,186 272,186 102,822
1,000
Legacies 24,000
Gift aid 13,165 13,165
Incoming
resources from charitable		 activities
Investment
income;
Bank interest 1,745 1,745 3,304
TOTAL INCOME 287,096 287,096 131,126
EXPENDITURE ON:
Charitable
activities		 204,550 204,550 143,846
TOTAL EXPENDITURE 204,550 204,550 143,846
NET INCOMING/(OUTGOING) RESOURCES 82,546 82,546 (12,720)
BEFORETRANSFERS
Gross transfers
between		 funds 16
RECONCILIATION OF FUNDS
Total funds brought
forward		 2,349,041 2,349,041 2,361,761
TOTAL FUNDS CARRIED FORWARD 14 2,431,587 2,431,587 2,349,041

Notes 2021 2020
FIXEDASSE4TS
Land &Buildings
Office equipment
Fixtures &Fittings		 11,922
1,724
6SO
14,326		 17,S84
1,509
1,843		 21,236
CURRENT ASSETS
Cash at bank 2,418,594 2,327,528
Debtors and prepayments 10 7,612
2,426,206		 13,607
2,341,135
CREDITORS:
Amounts
fatling due within one year		 8,945 13,330
NET CURRENT ASSETS 2,417,261 2,327,805
TOTAL ASSETSLESS CURRENT
LIABILITIES		 .2,431,587 2,349,041
FUNDS AND RESERVES
Unrestricted
funds		 14 2,431,587 2,349,041
Restricted funds 14
TOTAL FUNDS 2,43 1,582 2,349,041

2021 2020
Notes f.
Cash flows from operating activities 18 92,332 (2,105)
Cash flows from investing activities
Purchase offixed assets (1,268) (241)
Cash flows from financing activities
Change in cash and cash equivalents in the year 91,066 (2,346)
Cash and cash equivalents at the beginning ofthe year 2,327,528 2,329,872
Cash and cash equivalents at the end ofthe year 2,418,594 2,327,528

2 INCOMING RESOURCES
20Z1 2021 2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
K f.
Voluntary
income from donors
Grant		 1,000
Collections at services 272,186 272,186 102,822
Gift aid 13,165 13,165
Legacies 24,000
Incoming resources from charitable activities
Income fiom events
Interest income 1,745 1,745 3,304
TOTAL INCOMING RESOURCES 287,096 287,096 131,126

3 TOTAL RESOURCES TOTAL RESOURCES TOTAL RESOURCES EXPENDED
2021 2021 2021 2020
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Grants and charitable giving (see note 4) 1,000
Expenditure
on Charitable		 activities
Festivals 13,124 13,124
Training
projects		 2,840
Literature
and brouchures		 3,712 3,712 2,285
Temple Upkeeping 42,813 42,813 49,348
Lake Restoration 2,991 2,991 18,400
Support Costs (note 5)allocated to:
Casual labour 11,697 11,697 8,400
General office expenses 111,006 111,006 42,381
Professional
fees		 7,597 7,597 7,224
Other expenses 2 2 326
Depreciation 8,177 &,177 8,171
Bank Charges 30 30 70
Governance
costs - examiners		 and other financial fees 3,400 3,400 3,400
204,55.0 204,550 143,846

4 GRANTS AND CHARITABL E GIVING
Buddhism 2021 2020
relief &
ddevelo lment Total Total
To institutions
None
To individuals
Ven Phra Prommongkol 1,000
1,000
T~ratntn Literature and ~Tem le
5 SUPPORT COSTS Festivals ~ro'eats brouchures ~Ukee in Total
Casual labour 2,339 1,170 585 7,603 11,697
General office expenses 22,201 11,101 5,550 72,154 111,006
Professional
fees		 1,5]9 760 380 4,938 7,597
Other expenses 0 0 0 1 2
Depreciation 1,635 818 409 5,315 8,177
Bank Charges 6 3 2 20 30
Governance
costs - audit and		 680 340 170 2,2]0 3,400
other financial fees
28,382 ]4,191 7,095 92,241 141,909
Basis ofallocation - Usage
6 STAFF COSTS AND NUMBERS 2021 2020
Salaries and wages 11,697 8,400
Social security costs
11,697 8,400

INDEPEND ENT
EXAMINER		 AND ACCOUNTANCY ?021 2020
Independent examination 3,400 3,400
Bookeeping services 3,000 3,000
6,400 6,400

9 TANGIBLE FIXEDASSETS TANGIBLE FIXEDASSETS Land & Office Office Plant & Furniture Total
~Bntt&n e ~eui ment ~mnehtner ~&fitttn
e
Cost
At 1 January 2021 59,613 25,086 9,669 7,031 101,399
Additions 1,268 1,268
At 31December 2021 59,613 26,354 9,669 7,031 102,667
Depreciation
At 1 January 2021 (41,729) (23,243) (9,669) (5,523) (80,164)
Charge for the year
At 31December 2021		 (5,961)
~47,690)		 (1,387)
~(24,630		 ~9,669 (829)
(6,352)		 (8,177)
{88,341)
Net book value
At 31 December 2021 11,923 1,724 679 14,326
At 31 December 2020 17,884 1,843 1,508 2],235
10 DEBTORS 2021 2020
Prepayments 3,855 4,287
Other debtors 3,757 9,320
7,612 13,607
11 CREDITORS', Amounts falling due within one year
2021 2020
Accruals 8,834 7,295
Other creditors 111 6,035
8,945 13,330

14 RESERVES Unrestricted Restricted Restricted Total
Funds Fundsf Funds
At 1 January 2021 2,349,041 2,349,041
Surplus/(Deficit) for the year 82,546 82,546
Transfer from unrestricted funds to
restricted
funds
At 31 December 2021 2,431,587 2,431,587
15 ANALYSIS OF NET ASSETSBETWEEN FUNDS
Unrcstrictcd Restricted Total
Funds Funds Funds
Tangible fixed assets 14,326 14,326
Current
assets		 2,426,206 2,426,206
Current liabilities (&,945) (8,945)
At 31 December 2021 2,431,587 2,431,587
16 MOVEMENT IN FUNDS
At 31
At I January Incoming Outgoing December
2021 resources resources 2021
8 f,
Restricted
funds
Unrestricted
funds
General
funds		 2,349„041 287,096 (204,550) 2,431,587
Transfer to restricted funds
Total funds 2,349,041 287,096 (204,550i 2A3I.,587
17 COMMITMENTS UNDER OPERATING LEASES
At 31December 2021 the charity had no annual commitments under non-cancellable operating leases,

2021 2020
Net income for the year 82,546 (12,720)
Depreciation 8,177 8,171
(Increase)/decrease in debtors 5,995 1,068
increase/(decrease) in creditors (4,385) 1,377
92,333 (2,105)