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