2025-06-30-accounts

The Charity Registration Number is :- 1145982

Buddhist Community Centre UK (BCCUK)

Report and Accounts

30 June 2025

Buddhist Community Centre UK (BCCUK)

Report and accounts for the year ended 30 June 2025

Contents

	Page
Charity information		1
Trustees' Annual Report		1 - 7
Independent Accountant's Report		8
Funds Statements:-
Statement of Financial Activities		10
Statement of Financial Activities - Prior Year statement		10
Statement of total recognised gains and losses		10
Movements in funds		11
Revaluation reserves		11
Revenue Funds		11
Fixed Asset funds		11
Summary of funds		11
Balance sheet		13
Notes to the accounts		15

Buddhist Community Centre UK (BCCUK)

Trustees' Annual Report for the year ended 30 June 2025

The Trustees present their Report and Accounts for the year ended 30 June 2025.

Reference and administrative details

The charity name.

The legal name of the charity is:- Buddhist Community Centre UK (BCCUK).

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1145982.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) .

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

8 High Street Aldershot Hampshire, GU11 1TS Telephone

The Trustees in office on the date the report was approved were:-

K. Gauchan G. Gurung K. Gurung K. Rijal K. Sherpa D.B. Tamang K.B. Thapa

All the trustees are also members of the charity.

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Buddhist Community Centre UK (BCCUK)

Trustees' Annual Report for the year ended 30 June 2025

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

To advance the Buddhist religion in the United Kingdom for the benefit of the public. To relieve persons who are in conditions of poverty, sickness and distress or who are otherwise in need.

The main activities undertaken in relation to those purposes during the year.

The charity will carry out its purpose through the holding of prayer meetings, lectures, public celebration of religious festivals, producing and/or distributing literature to enlighten others about the Mahayana principles of the Buddhist religion.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The trustees confirm that they have had due regard to the Charity Commission's guidance on public benefit when planning and reviewing the charity's activities. All activities undertaken during the year were carried out in furtherance of the charity's charitable objectives.

The trustees are satisfied that the charity's activities continue to provide a clear and identifiable public benefit and that this benefit is available to a sufficiently wide section of the public.

The main achievements and performance of the charity during the year.

The trustees are pleased to report on the main achievements and performance of the charity during the year. It has been a year of significant progress dispite various economic and financial challenges. During the year the charity has continued to make a meaningful difference to the lives of its beneficiaries whilst managing increasing demand for services, a challenging funding environment and rising operational costs.

The trustees are satisfied that the charity has performed well against its objectives for the year and that its activities continue to deliver tangible public benefit in line with its charitable purposes.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

The trustees are pleased to report on the difference that the charity's work has made to its beneficiaries during the year. The charity exists to advance the Buddhist religion and everything it does is focused on achieving meaningful, lasting change in the lives of those it serves. The trustees are committed to understanding and evidencing the impact of the charity's work and to using this learning to continuously improve the support provided to beneficiaries.

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Buddhist Community Centre UK (BCCUK)

Trustees' Annual Report for the year ended 30 June 2025

The degree to which the achievements and performance during the year have benefited wider society.

Whilst the charity's primary focus is on the direct support of its beneficiaries, the trustees recognise that the charity's work generates benefits that extend far beyond those individuals and families who receive its services directly.

During the year, the charity's activities have contributed to wider social, economic and community benefit in a number of significant ways.

The trustees are committed to understanding and articulating the broader social value of the charity's work, both to demonstrate accountability to its supporters and funders and to make the case for continued investment in the charity's activities.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

The trustees recognise that effective governance depends upon having a board of trustees with the right mix of skills, experience, knowledge and diversity to provide strong strategic leadership and effective oversight of the charity's activities. The recruitment and appointment of new trustees is therefore a matter to which the board gives careful and regular consideration, and the charity has in place a clear and transparent process for identifying, recruiting and appointing new trustees.

The trustees' bankers and advisors

Bankers	Natwest
Solicitors	None appointed
Investment advisors	None appointed
Accountants	Paperwork Solutions Limited

Financial review

The charity's financial position at the end of the year ended 30 June 2025

The financial position of the charity at 30 June 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds Unrestricted Revenue Funds available for the general purposes of the charity Net income	2025 £ 310,837 1,735,332 1,735,332	2024 £ 124,814
		1,424,496
		1,424,496

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Buddhist Community Centre UK (BCCUK)

Trustees' Annual Report for the year ended 30 June 2025

Financial review of the position at the reporting date, 30 June 2025 .

The trustees present their review of the financial position of the charity for the year ended 30 June 2025. The trustees are satisfied that the charity is in a sound financial position and that it has adequate resources to continue to fulfil its charitable objectives for the foreseeable future.

Income

Total income for the year amounted to £536,050 (2024: £286,904), representing an increase of £249,146 (86%) compared to the prior year.

Expenditure

Total expenditure for the year amounted to £231,457 (2024: £162,089), an increase of £69,368 (42%) compared to the prior year.

Balance Sheet and Net Assets

At the year end, the charity held total net assets of £1,735,333 (2024: £1,424,496), comprising

-Fixed assets: £2,311,562

-Current assets: £249,850 — including cash and bank balances of £228,699 and debtors of £5,000, being an unsecured loan to Bikash Gurung.

-Current liabilities: £826,079 — comprising bank loans falling due within one year

The trustees are satisfied that the charity's assets are sufficient to meet its liabilities as they fall due and that the charity remains financially solvent.

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Buddhist Community Centre UK (BCCUK)

Trustees' Annual Report for the year ended 30 June 2025

Policies on reserves.

The trustees review the level of reserves held by the charity on an annual basis. Unrestricted reserves are defined as those funds that are freely available to spend on any of the charity's purposes, and exclude restricted funds, endowment funds, and funds that have been designated for specific purposes by the trustees.

The trustees have considered what level of unrestricted reserves is appropriate for the charity, taking into account the following factors:

-The need to ensure the charity can continue to deliver its services in the event of an unexpected shortfall in income.

-The time required to make any necessary reductions in expenditure should income fall significantly.

-The potential for unexpected expenditure arising from the charity's activities.

-The cyclical nature of certain income streams and expenditure.

The trustees have concluded that the charity should aim to maintain free reserves equivalent to three to six months of budgeted expenditure, which at current levels equates to approximately £100,000. This level of reserves is considered sufficient to allow the charity to manage short-term fluctuations in income and expenditure while continuing to fulfil its charitable objectives.

At the year end, the charity held unrestricted funds of £1,735,333, which is above the trustees' target range.

Availability and adequacy of assets of each of the funds

The board of trustees have reviewed the assets and are satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund as they fall due.

Employment of disabled persons

The charity is committed to providing equal opportunities in employment for disabled persons. Applications for employment from disabled persons are always fully considered, bearing in mind the aptitudes and abilities of the applicant concerned.

In the event of employees becoming disabled, every effort is made to ensure that their employment with the charity continues and that appropriate adjustments and training are arranged. It is the policy of the charity that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

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Buddhist Community Centre UK (BCCUK)

Trustees' Annual Report for the year ended 30 June 2025

Details of The Independent Examiner

Ian Davis Chitolie FCCA

Member of The Association of Chartered Certified Accountants (ACCA)

14 Drayford Close London W9 3DJ

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

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Buddhist Community Centre UK (BCCUK)

Trustees' Annual Report for the year ended 30 June 2025

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 28 April 2026.

K. GURUNG

Trustee

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Buddhist Community Centre UK (BCCUK)

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 30 June 2025

I report to the Trustees on my examination of the financial statements of the charity on pages 10 to 26 for the year ended 30 June 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 15.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 9, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

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Buddhist Community Centre UK (BCCUK)

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 financial statements to be reached.

Signed:-

Ian Davis Chitolie FCCA - Independent Examiner

The Association of Chartered Certified Accountants (ACCA)

14 Drayford Close London W9 3DJ

This report was signed on 28 April 2026

9

Buddhist Community Centre UK (BCCUK) - Statement of Financial Activities for the year ended 30 June 2025

Statement of Financial Activities for the year ended 30 June 2025

Current year Unrestricted Funds 2025 £ Income & Endowments from: Donations & Legacies A1 501,813 Charitable activities A2 34,237 Total income A 536,050 Expenditure on: Raising funds B1 34,900 Charitable activities B2 196,557 Total expenditure B 231,457 Net income for the year 304,593 Transfers between funds C 6,244 Net income after transfers A-B-C 310,837 310,837 Reconciliation of funds:- E Total funds brought forward 1,424,496 Total funds carried forward 1,735,333 SORP Ref Net movement in funds	Current year Restricted Funds 2025 £ - - - - - - - - - - - -	Current year Total Funds 2025 £ 501,813 34,237 536,050 34,900 196,557 231,457 304,593 6,244 310,837 310,837 1,424,496 1,735,333	Prior Year Total Funds 2024 £ 165,049 121,854
			286,903
			29,552 132,537
			162,089
			124,814 -
			124,814
			124,814 1,299,684
			1,424,498

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 15 to 26 form an integral part of these accounts.

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Buddhist Community Centre UK (BCCUK) - Statement of Financial Activities for the year ended 30 June 2025

All activities derive from continuing operations

The notes attached on pages 15 to 26 form an integral part of these accounts.

Buddhist Community Centre UK (BCCUK) - Resources applied in the year ended 30 June 2025 towards fixed assets for Charity use:-

June 2025 towards fixed assets for Charity use:-
Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Other applications of funds Net resources available to fund charitable activities	2025 £ - (884,988) - (884,988)	2024 £ - - -
		-

The notes attached on pages 15 to 26 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 30 June 2025

Revenue accumulated funds

Unrestricted Funds 2025 £ Accumulated funds brought forward 1,424,496 304,593 1,729,089 (From)/To unrestricted revenue funds 6,244 Closing revenue funds 1,735,333 Summary of funds Unrestricted and Designated funds 2025 £ Revenue accumulated funds 1,735,333 Recognised gains and losses before transfers	Restricted Funds 2025 £ - - - - - Restricted Funds 2025 £ -	Total Funds 2025 £ 1,424,496 304,593 1,729,089 6,244 1,735,333 Total Funds 2025 £ 1,735,333	Last year Total Funds 2024 £ 1,299,684 124,814
			1,424,498 -
			1,424,498
			Last Year Total Funds 2024 £ 1,424,498

11

Buddhist Community Centre UK (BCCUK) - Statement of Financial Activities for the year ended 30 June 2025

The notes attached on pages 15 to 26 form an integral part of these accounts.

Buddhist Community Centre UK (BCCUK) Income and Expenditure Account for the year ended 30 June 2025 as required by the Companies Act 2006

2025 £ Income Income from operations 512,506 Refunds from HMRC on gift aided donations 23,544 Gross income in the year before exceptional items 536,050 Gross income in the year including exceptional items 536,050 Expenditure Charitable expenditure, excluding depreciation and amortisation 178,251 Depreciation and amortisation 15,325 Fundraising costs 34,900 Interest payable 2,981 Realised losses on disposals of social investments which are programme rela - Total expenditure in the year 231,457 304,593 Tax on surplus on ordinary activities - 304,593 Retained surplus for the financial year 304,593 Net income after tax in the financial year Net income before tax in the financial year Investment income and interest	2024 £ 254,803 32,100
	286,903
	286,903
	108,222 12,559 29,552 11,756 -
	162,089
	124,814 -
	124,814
	124,814

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 15 to 26 form an integral part of these accounts.

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Buddhist Community Centre UK (BCCUK) - Balance Sheet as at 30 June 2025

		SORP
	Note	Ref		2025		2024
				£		£
Fixed assets		A
Tangible assets	9	A2		2,311,562		1,441,899
Current assets		B
Stocks		B1	16,151		16,151
Debtors	11	B2	5,000		-
Cash at bank and in hand		B4	228,699		428,630
Total current assets			249,850		444,781
Creditors: amounts falling due within
one year	12	C1	(826,079)		(462,184)
Net current assets				(576,229)		(17,403)
The total net assets of the charity				1,735,333		1,424,496
The total net assets of the charity are	funded	by the	funds of the	charity, as follows:-
Restricted funds
				-		-
Unrestricted Funds
Unrestricted Revenue Funds	15	D3	1,735,333		1,424,496
				1,735,333		1,424,496
Designated Funds
				-		-
Total charity funds				1,735,333		1,424,496

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

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Buddhist Community Centre UK (BCCUK) - Balance Sheet as at 30 June 2025

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

K. GURUNG

Trustee

Approved by the board of trustees on 28 April 2026

The notes attached on pages 15 to 26 form an integral part of these accounts.

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Buddhist Community Centre UK (BCCUK)

Notes to the Accounts for the year ended 30 June 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

The charitable activities are entirely dependent on continuing voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Risks and future assumptions

The charity is a public benefit entity.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

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Buddhist Community Centre UK (BCCUK)

Notes to the Accounts for the year ended 30 June 2025

Income from legacies

Income from legacies is recognised when the charity has sufficient evidence that a gift has been left to them, that where required, probate has been granted, the executor is satisfied that the property in question will not be required to satisfy claims in the estate, that it is probable that the amount will be received by the charity, and the amount to be received can be estimated with sufficient accuracy, and that any conditions attached to the legacy are either within the control of the charity or have been met.

Where a payment is received from an estate or is notified as receivable by the executors after the reporting date and before the accounts are authorised for issue but it is clear that the payment had been agreed by the executors prior to the end of the reporting period, then the amount concerned is treated as an adjusting event and accrued as income in the accounting period if receipt is probable.

Where the charity has established entitlement to a legacy but there is uncertainty as to the amount of the payment, details of the legacy aredisclosed as a contingent asset until the criteria for income recognition are met. Where a legacy is subject to the interest of a life tenant, the legacy is not recognised as income until the death of the life tenant.

If it is doubtful that full settlement of a legacy debtor will be received, then an adjustment is made to reduce the amount of the legacy debtor and legacy income rather than charging the adjustment as expenditure in the Statement of Financial Activities

Membership subscriptions

The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.

The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note0.

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Buddhist Community Centre UK (BCCUK)

Notes to the Accounts for the year ended 30 June 2025

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Freehold premises 0 % straight line Leasehold premises 2 % straight line Plant and machinery 20 % straight line Motor vehicles 25 % straight line

A regular annual review of the likelihood of asset impairment is undertaken.

No depreciation is provided on freehold property and improvements because it is the practice to maintain the property in a continual state of sound repair. Accordingly, the life is so long and the residual value so high that the Trustees consider that depreciation calculated in accordance with accepted accounting standards would be immaterial.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Trustees for particular purposes.

There are no Restricted funds. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

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Buddhist Community Centre UK (BCCUK)

Notes to the Accounts for the year ended 30 June 2025

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

The charity does not use financial instruments and does not hold financial instruments for trading purposes.

5 Net surplus before tax in the financial year

5 Net surplus before tax in the financial year	5 Net surplus before tax in the financial year
2025 £ The net surplus before tax in the financial year is stated after charging:- Depreciation of owned fixed assets 15,325 6 Interest payable 2025 £ Loan interest - Bank interest payable 2,981 2,981 7 Staff costs and emoluments Salary costs 2025 £ Gross Salaries excluding trustees and key management personnel 28,135 Employer's National Insurance for all staff - Total salaries, wages and related costs 28,135 The average number of part time staff employed in the year was 1 The average number of full time staff employed in the year was 1 The estimated full time equivalent number of all staff employed in the ye 1		2024 £ 12,559
	2025 £ - 2,981	2024 £ 11,756 -
	2,981	11,756
	2025 £ 28,135 -	2024 £ 28,380 664
	28,135	29,044
		1 1 1

18

Buddhist Community Centre UK (BCCUK)

Notes to the Accounts for the year ended 30 June 2025

The estimated equivalent number of full time staff deployed in different activities in the year was:-

Engaged on charitable activities 1 Engaged on publicity activities 1 Engaged on fundraising activities 1 Engaged on management and administration 1 The estimated full time equivalent number of all staff employed as 1	1 1 1 1	1 1 1 1
		1

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

8 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

9 Tangible fixed assets

Current Year Cost At 1 July 2024 Additions At 30 June 2025 Depreciation At 1 July 2024 Charge for the year At 30 June 2025 Net book value At 30 June 2025 At 30 June 2024	Land and Buildings £ 1,438,558 858,611	Plant & Machinery £ 95,416 26,377	Motor Vehicles £ - -	Total Total £ £ 1,533,974 1,533,974 884,988 884,988
	2,297,169	121,793	-	2,418,962 2,418,962
	46,894 4,761	45,181 10,564	- -	92,075 92,075 15,325 15,325
	51,655	55,745	-	107,400 107,400
	2,245,514	66,048	-	2,311,562 2,311,562
	1,391,664	50,235	-	1,441,899 1,441,899

19

Buddhist Community Centre UK (BCCUK)

Notes to the Accounts for the year ended 30 June 2025

10 Stocks & Work in Progress 2025 2024 £ £ Stocks before write downs 16,151 16,151 16,151 16,151 Analysis of the carrying value of stocks and work in progress by activities 2025 2024 2025 2024 £ £ £ £ Activity 16,151 16,151 - - - - 11 Debtors 2025 2024 £ £ Other debtors 5,000 - 12 Creditors: amounts falling due within one year 2025 2024 £ £ Bank loans and overdrafts 826,079 457,811 Accruals - 2,059 PAYE, NIC VAT and other taxes - 742 Other creditors - 1,572 826,079 462,184 13 Income and Expenditure account summary 2025 2024 £ £ At 1 July 2024 1,424,498 1,299,684 Transfers in for the year 6,244 - At 1 July 2024 1,430,742 1,299,684 Surplus after tax for the year 304,593 124,814 At 30 June 2025 1,735,335 1,424,498 Stocks Work in Progress	10 Stocks & Work in Progress 2025 2024 £ £ Stocks before write downs 16,151 16,151 16,151 16,151 Analysis of the carrying value of stocks and work in progress by activities 2025 2024 2025 2024 £ £ £ £ Activity 16,151 16,151 - - - - 11 Debtors 2025 2024 £ £ Other debtors 5,000 - 12 Creditors: amounts falling due within one year 2025 2024 £ £ Bank loans and overdrafts 826,079 457,811 Accruals - 2,059 PAYE, NIC VAT and other taxes - 742 Other creditors - 1,572 826,079 462,184 13 Income and Expenditure account summary 2025 2024 £ £ At 1 July 2024 1,424,498 1,299,684 Transfers in for the year 6,244 - At 1 July 2024 1,430,742 1,299,684 Surplus after tax for the year 304,593 124,814 At 30 June 2025 1,735,335 1,424,498 Stocks Work in Progress	10 Stocks & Work in Progress 2025 2024 £ £ Stocks before write downs 16,151 16,151 16,151 16,151 Analysis of the carrying value of stocks and work in progress by activities 2025 2024 2025 2024 £ £ £ £ Activity 16,151 16,151 - - - - 11 Debtors 2025 2024 £ £ Other debtors 5,000 - 12 Creditors: amounts falling due within one year 2025 2024 £ £ Bank loans and overdrafts 826,079 457,811 Accruals - 2,059 PAYE, NIC VAT and other taxes - 742 Other creditors - 1,572 826,079 462,184 13 Income and Expenditure account summary 2025 2024 £ £ At 1 July 2024 1,424,498 1,299,684 Transfers in for the year 6,244 - At 1 July 2024 1,430,742 1,299,684 Surplus after tax for the year 304,593 124,814 At 30 June 2025 1,735,335 1,424,498 Stocks Work in Progress	2025 £ 16,151	2024 £ 16,151
			16,151	16,151
	-	-	-	-
			2025 £ 5,000	2024 £ -
			2025 £ 826,079 - - -	2024 £ 457,811 2,059 742 1,572
			826,079	462,184
			2025 £ 1,424,498 6,244 1,430,742 304,593	2024 £ 1,299,684 - 1,299,684 124,814
			1,735,335	1,424,498

20

Buddhist Community Centre UK (BCCUK)

Notes to the Accounts for the year ended 30 June 2025

14 Particulars of how particular funds are represented by assets and liabilities

At 30 June 2025 Tangible Fixed Assets Current Assets Current Liabilities At 1 July 2024 Tangible Fixed Assets Current Assets Current Liabilities	Unrestricted funds £ 2,311,562 249,850 (826,079)	Designated funds £ - -	Restricted funds £ - - -	Total Total Funds Funds £ £ 2,311,562 2,311,562 249,850 249,850 (826,079) (826,079)
	1,735,333	-	-	1,735,333 1,735,333
	Unrestricted funds £ 1,441,899 444,781 (462,184)	Designated funds £ - - -	Restricted funds £ - - -	Total Total Funds Funds £ £ 1,441,899 1,441,899 444,781 444,781 (462,184) (462,184)
	1,424,496	-	-	1,424,496 1,424,496

15 Change in total funds over the year as shown in Note 14 , analysed by individual funds

Funds brought forward from 2024 £ Unrestricted and designated funds:- Unrestricted Revenue Funds 1,424,496 Total unrestricted and designated fund 1,424,496 Total charity funds 1,424,496	Funds brought forward from 2024 £ 1,424,496	Movement in funds in 2025 See Note 16 £ 304,593	See Note 17 £ 6,244 Transfers between funds in 2025	Funds carried forward to 2026 £ £ 1,735,333 1,735,333 Funds carried forward to 2026
		304,593	6,244	1,735,333 1,735,333
	1,424,496	304,593	6,244	1,735,333 1,735,333

21

Buddhist Community Centre UK (BCCUK)

Notes to the Accounts for the year ended 30 June 2025

16 Analysis of movements in funds over the year as shown in Note 15

Unrestricted and designated funds:- Unrestricted Revenue Funds	Income 2025 £ 536,050	Expenditure 2025 £ (231,457)	Other Gains & Losses 2025 £ -	Movement Movement in funds in funds 2025 2025 £ £ 304,593 304,593
	536,050	(231,457)	-	304,593 304,593

Gains and losses are detailed in notes 0,0, 0, 0 and 0

**17 **	Details of transfers
	The transfers shown in	note 15 above are:-	2025	2024
			£	£
	To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital grants and fixed asset funds'.		6,244	6,244
	Net transfers		6,244	6,244
**18 **	The purposes for Unrestricted and
	designated funds:-
	Unrestricted Revenue Funds	These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
	Unrestricted	This fund represents the unrestricted surplus arising on the revaluation of
	Revaluation Reserve	the charity's assets.
	Designated Fixed Asset	The purpose of these funds is described under the accounting policy
	Funds	'Accounting for capital grants and fixed asset funds'.
	Restricted funds:-
	Restricted Fixed Asset	The purpose of these funds is described under the accounting policy
	Funds	'Accounting for capital grants and fixed asset funds'.
	Restricted Revaluation	This fund represents the restricted surplus arising on the revaluation of
	Reserve	the charity's assets.

19 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity has unlimited joint and several liability for the debts of the charity.

22

Buddhist Community Centre UK (BCCUK)

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

20 Donations, Grants and Legacies Current year Unrestricted Funds 2025 £ Donations and gifts from individuals 476,868 23,544 1,401 501,813 Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 501,813 21 Income from charitable activities - Trading Activities Current year Current year Unrestricted Funds 2025 £ Primary purpose and ancillary trading 26,867 7,370 - 34,237 Refunds from HMRC on gift aided donations Small donations individually less than £1000 Butter lamp sale Total Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects Ticket Sales Total donations and gifts from individuals Lochhar Celebration	Current year Unrestricted Funds 2025 £ 476,868 23,544 1,401	Current year Restricted Funds 2025 £ - - - -	Current year Total Funds 2025 £ 476,868 23,544 1,401 501,813	Prior Year Total Funds 2024 £ 132,949 32,100 -
	501,813			165,049
	501,813	- Current year Restricted Funds 2025 £ - - - -	501,813 Current year Total Funds 2025 £ 26,867 7,370 - 34,237	165,049
				Prior Year Total funds 2024 £ - 60,945 60,909
	34,237			121,854

23

Buddhist Community Centre UK (BCCUK)

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

22 Total Income from charitable activities

Current year Total income from charitable trading Total from charitable activities A2	Current year Unrestricted Funds 2025 £ 34,237	Current year Restricted Funds 2025 £ - -	Current year Total Funds 2025 £ 34,237 34,237	Prior Year Total Funds 2024 £ 121,854
	34,237			121,854

23 Expenditure on charitable activities - Direct spending

Current Year Total direct spending B2a Donations Employers' NI - Charitable activities Gross wages and salaries - charitable activities Closing stock Subcontract payments Travel and Subsistence - Charitable Activities	Current year Unrestricted Funds 2025 £ 28,135 - 23,850 3,101 - 33,913	Current year Restricted Funds 2025 £ - - - - - - -	Current year Total Funds 2025 £ 28,135 - 23,850 3,101 - 33,913 88,999	Prior Year Total Funds 2024 £ 28,380 664 14,390 11,665 (16,151) -
	88,999			38,948

24 Expenditure on charitable activities - Charitable trading

Current Year Total charitable trading costs B2b Cost of goods for primary purpose trading - Including movement in stock	Current year Unrestricted Funds 2025 £ 33,514	Current year Restricted Funds 2025 £ - -	Current year Prior Year Total Funds Total Funds 2025 2024 £ £ 33,514 33,826
	33,514		33,514 33,826

24

Buddhist Community Centre UK (BCCUK)

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

25 Support costs for charitable activities

25 Support costs for charitable activities
Current year Current year Current Year Unrestricted Funds Restricted Funds 2025 2025 £ £ Premises Expenses 509 - 28,585 - 3,071 - 1,146 - Administrative overheads 1,509 - - - - - 1,731 - 277 - 387 - 7,160 - Professional fees paid to advisors other than the auditor or examiner - - 10,439 - Financial costs 924 - - - 15,325 - 2,981 - Support costs before reallocation 74,044 - Total support costs - Current Year 74,044 - The basis of allocation of costs between activities is described under accounting policies All the expenditure in the prior year was unrestricted. Administrative overheads The basis of allocation of costs between activities is described under accounting policies Equipment,repairs,expenses and maintenance Rates and water charges Bank charges Accountancy fees other than examination or audit fees Stationery and printing Cleaning and waste management Property insurance Light heat and power Liabilty and contents insurance Subscriptions to periodicals Telephone, fax and internet Advertising and marketing Bank interest payable Sundry expenses Depreciation & Amortisation in total Other legal and professional Loan interest	Current year Total Funds 2025 £ 509 28,585 3,071 1,146 1,509 - - 1,731 277 387 7,160 - 10,439 924 - 15,325 2,981	Prior Year Total Funds 2024 £ 2,221 15,886 2,318 - 1,554 550 2,560 550 2,122 404 260 2,059 4,195 769 11,756 12,559 -
	74,044 74,044	59,763
		59,763
		- - -

25

Buddhist Community Centre UK (BCCUK)

Detailed analysis of income and expenditure for the year ended 30 June 2025 as required by the SORP 2015

26 Total Charitable expenditure

Current Year Total direct spending B2a Total charitable trading costs B2b Total support costs B2d Total charitable expenditure B2	Current year Unrestricted Funds 2025 £ 88,999 33,514 74,044	Current year Restricted Funds 2025 £ - - - -	Current year Total Funds 2025 £ 88,999 33,514 74,044 196,557	Prior Year Total Funds 2024 £ 38,948 33,826 59,763
	196,557			132,537

All the expenditure in the prior year was unrestricted.

Prior Year Total direct spending B2a Total charitable trading costs B2b Total support costs B2d Total charitable expenditure B2	Prior Year Unrestricted Funds 2024 £ 38,948 33,826 59,763	Prior Year Prior Year Restricted Funds Total Funds 2024 2024 £ £ - 38,948 - 33,826 - 59,763
	132,537	- 132,537

27 Expenditure on raising funds and costs of investment management

Current Year Cost of fundraising activities Total fundraising costs B1	Current year Unrestricted Funds 2025 £ 34,900	Current year Restricted Funds 2025 £ - -	Current year Prior Year Total Funds Total Funds 2025 2024 £ £ 34,900 29,552
	34,900		34,900 29,552

All the expenditure in the prior year was unrestricted.

26