OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

DIRECTORS’ AND TRUSTEES’ REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2022

Charity No: 1154115

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

REPORT AND ACCOUNTS

CONTENTS


Directors’ and Trustees’ Report

Independent Examiner’s Report
Statement of Financial Activities
Balance Sheet
Notes to the Accounts
Page
3 – 5
6
7
8
9 – 16

2

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

DIRECTORS’ AND TRUSTEES’ REPORT

FOR THE YEAR ENDED 31ST MARCH 2022

The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 31st March 2022.

The financial statements comply with the Charities Act 2011 and Accounting and Reporting by Charities: Statements 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).

OBJECTIVES AND ACTIVITIES

The objectives of the charity are:

  1. To promote the practice of Theravada Buddhism for the benefit of public.

  2. To bring public awareness of the Doctrines and Principles of Buddhist Faith.

  3. To aid in the relief of poverty, sickness and distress anywhere in the UK or worldwide.

The Charity's activities are that of:

  1. Providing accommodation for ordained Theravada monks who are invited or sponsored by our Trust. 2. Holding monthly and occasional guided meditation retreats, and Sunday classes for children. 3. Holding religious activities to mark important days in the life of Buddha. 4. Offering a range of religious services and rituals according to Buddhist Faith and Myanmar culture.

ACHIVEMENTS AND PERFORMANCE

Religious activities

We continue to offer a range of religious services according to Buddhist Faith and Myanmar Culture. All our services are open to public and is free of charge.

The charity aims to purchase new premises and asks for donations and interest free loans from the supporters and significant contributions has been received.

We plan to continue with our current activities to promote practice of Theravada Buddhism and its propagation. We practice open-door policy where all members of the society are welcome to learn and share the teachings of the Buddha.

We aim to complete the purchase of new premises in the next financial year with the funding of mortgage loan from the Triodos bank, donations from the supporters and equity from the sale of the existing property.

OTHER ACTIVITIES

Our charity makes an appeal to give financial help to the people in Myanmar who were internally displaced and those who took part in Civil Disobedience Movement against the military government who seized power from the legally elected civilian government. The protest and fighting against Myanmar military government is on-going and the appeal for the funds for this purpose will carry on to the next financial year. The charity had organised and taken part in fund raising activities to support financial aid for the people from Myanmar who lost their jobs for taking part in CDM (Civil Disobedient Movement) against military government and the necessary aids to those who are internally displaced as the military army burned down the villages to crack down the opposition.

FINANCIAL REVIEW

The statement of financial activities showed a surplus of £87,303 (2021 - £119,277).

The Charity entirely relies on donations from the society and there were no business activities during the year.

3

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

DIRECTORS’ AND TRUSTEES’ REPORT (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

The primary expenditures of the Charity are that of day to day running costs of the monastery and direct costs incurred in the performance of the charitable activities.

The policy on reserves is that the existing assets are wholly utilised to support existing activities. There is no intention in the long term to either increase or reduce the capital held. The policy is justified in that it is necessary to preserve income at the present levels in order to maintain the activities of the Charity.

The number of reserves held at the end of the reporting period is £428,466 (2021 - £341,163).

The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Mogok Dhamma Trust is constituted as a charitable trust registered with the Charity Commission on October 2013 under charity number 1154115.

It is governed by a Deed of Trust dated 14 April 2013 and a supplementary deed dated 03 October 2013. It is constituted as an Unincorporated Association.

Organisation

The board of Trustees administers the charity. The board held meetings regularly to review the affairs of the charity. The board also set up a committee to assist them in carrying out the charity works. All decisions related to strategy and policy are made by Board of Trustees.

Recruitment and appointment of Trustees

The existing Trustees select the new trustees based upon the recommendations made by the supporters and their own observation. In doing so the trustees seek the views from and elders and supporters. They seek to identify people from regular service users who are willing to volunteer and able to help in our charity work. The Charity Commission’s guidance on selection of new trustees is followed and due consideration is given for the individual’s eligibility, personal competence, communication skills and specialised knowledge.

Related Parties

The charity does not have relationships with other parties and other charities & organisations with which it cooperates in pursuit of its charitable objectives.

Public Benefit Statement

The trustees considered that they have complied with the section 17 of the Charity Commission’s Act 2011 with regard to the guidance on public benefit published by the Charity Commission.

Risk Management

The trustees have a risk management strategy which comprises:

4

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

DIRECTORS’ AND TRUSTEES’ REPORT (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Dr Tint Lwin - Chairman & Treasurer Mr Zaw Win Lart - Secretary Mr Aung Kyaw Thu Dr Byinnya Kyaw Kyaw Mr Hla Moe Dr Myo Lwin Mr Peter Turner Mr Tar Tar Tun Dr Thein Zaw Mr Thu Rain Tun Dr Win Nyi Aung

Chief Executive Officer: Dr Tint Lwin

Charity Number: 1154115

Principal Address: Bellevue, Lower Bedfords Road, Romford RM1 4DQ

Independent Examiner: David Terry FCA, Ramon Lee Ltd, 93 Tabernacle Street, London EC2A 4BA

Bankers: Barclays Bank Plc, Leicester, LE87 2BB

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The charity trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the Trust Deed. 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.

APPROVED BY THE TRUSTEES AND SIGNED ON THEIR BEHALF BY:

DR TINT LWIN Chair / Treasurer

25 January 2023

5

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

MOGOK DHAMMA TRUST

I report to the trustees on my examination of the accounts of Mogok Dhamma Trust (“the Trust”) for the year ended 31[st] March 2022 which are set out on pages 7 to 15.

This report is made solely to the charity's trustees, as a body, in accordance with the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my Independent Examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity's trustees, 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 Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

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.

DAVID TERRY FCA RAMON LEE LTD CHARTERED ACCOUNTANT

93 TABERNACLE STREET LONDON EC2A 4BA

25 January 2023

6

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST MARCH 2022

Income
Donations
Investment income
Other income
Total income
Expenditure
Expenditure on charitable activities
Total expenditure
Net income/( expenditure) and net
movement in funds for the year
Reconciliation of funds
Total funds, brought forward
Total funds, carried forward
Notes
Unrestricted
Funds
£
2
135,512
3
15
4
397
135,925
5
79,810
79,810
56,115
251,230
307,345
Restricted
Funds
£
52,186
-
-
52,186
20,998
20,998
31,188
89,933
121,121
Total
2022
£
187,699
15
397
188,111
100,808
100,808
87,303
341,163
428,466
Total
2021
£
158,867
26
-
2
3
4
5
158,893
39,616
39,616
119,277
221,886
341,163

CONTINUING OPERATIONS

None of the charity's activities were acquired or discontinued during the above two financial periods.

TOTAL RECOGNISED GAINS AND LOSSES

The charity has no recognised gains or losses other than the above movement in funds for the above two financial periods.

The notes on pages 9 to 16 form part of these accounts.

7

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

BALANCE SHEET AS AT 31ST MARCH 2022

£
£
Fixed assets
Tangible fixed assets
8
417,736
Current assets
Debtors
9
-
Cash at bank and in hand
252,839
252,839
Liabilities
Creditors falling due within one year
10
(13,620)
Net current assets
239,219
Creditors falling due after one year
11
(228,489)
Net assets
428,466
The funds of the charity:
Unrestricted funds
13
307,345
Restricted funds
13
121,121
Total charity funds
428,466
Notes
2022
£
£
427,648
1,582
167,046
168,628
(13,451)
155,177
(241,662)
341,163
251,230
89,933
341,163
2021
£
£
427,648
1,582
167,046
168,628
(13,451)
155,177
(241,662)
341,163
251,230
89,933
341,163
2021
(241,662)
341,163
251,230
89,933
341,163

These financial statements were approved by the Board of Directors and Trustees on 25 January 2023 and were signed on its behalf by:

…………………………………………………………. DR TINT LWIN (CHAIR/ Treasurer)

Charity Number: 1154115

The notes on pages 9 to 16 form part of these accounts.

8

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31ST MARCH 2022

1. ACCOUNTING POLICIES

1.1 Basis of preparation of accounts

The financial statements have been prepared in accordance with 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) (as amended for accounting period commencing from 1 January, 2019).

The Charity has taken advantage of the provisions in the SORP for the charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

Mogok Dhamma Trust meets the definition of a public benefit entity under FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

1.2 Income

Voluntary income including donations, gifts and legacies that provide core funding or are of general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when:

Bank interest is included on a receipts basis.

Income Tax recoverable on donations received is included on an accruals basis.

1.3 Expenditure recognition and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under the following activity headings:

(a) Expenditure on charitable activities includes the costs directly associated in running a Buddhist Temple and other community programmes, to further the purposes of the Charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.4 Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity’s programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 5.

1.5 Funds

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

The restricted funds are monies raised for, and their use restricted to, a specific purpose or donations subject to donor imposed conditions.

9

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. The cost of minor additions or those costing less than £500 are not capitalised. Depreciation is provided at rates calculated to write of the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer equipment - 25% net book value Free hold property - 2% on cost

1.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term cash deposits.

1.8 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.9 Financial instruments

The Trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.10 Cash flow statement

The charitable company qualifies as a small company and advantage has been taken of the exemption provided by SORP (FRS 102) as amended by Bulletin 1, not to prepare a cash flow statement.

1.11 Taxation

The Charity is a registered charity and, therefore, is not liable for Income Tax or Corporation Tax on income derived from its charitable activities, as it falls within the various exemptions available to registered charities.

1.12 Judgement and key sources of estimation uncertainty

In the application of the company’s accounting policies, the charity is required to make judgments, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

10

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

2. GRANTS AND DONATIONS

GRANTS AND DONATIONS
Donations Unrestricted
Funds
£
135,512
135,512
Restricted
Funds
£
52,186
52,186
Total
2022
£
187,699
187,699
Total
2021
£
158,867
158,867

Donation income in 2021 totalling £158,867 was attributed to unrestricted funds of £79,454 and £79,413 was attributed to restricted funds.

3. INCOME FROM INVESTMENT ACTIVITIES

Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Bank interest 15 - 15 26
15 - 15 26

The other investment income in 2021 totalling £26 was all attributed to unrestricted funds.

4. OTHER INCOME

OTHER INCOME
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Other income 397 - 397 -
397 - 397 -

11

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

5. ANALYSIS OF EXPENDITURE

Donation
Hall hire
Food and consumable
Festival event
Support costs (Note 5)
Governance costs (Note 6)
Buddhist
temple
£
39,912
1,280
194
1,675
56,402
1,345
100,808
2022
2021
£
£
39,912
2,550
1,280
-
194
534
1,675
300
56,402
34,012
1,345
2,220
100,808
39,616

Of the £100,808 expenditure in 2022 (2021 - £39,616), £79,810 was charged to unrestricted funds (2021 - £39,616), £20,998 was charged to restricted funds (2021 - £nil).

6. ANALYSIS OF SUPPORT AND GOVENANCE COSTS

The Charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Governance costs and other support costs are apportioned separately between charity’s key activity undertaken (see note 4) in the year. All the general support and governance costs have been apportioned to the various charitable activities on the basis of staff time allocated to each activity.

Rent and Rates
Light and heat
Mortgage interest
Repair and maintenance
Mortgage commitment fees
Telephone
Computer Costs
Printing, postage and stationery
Other Professional Services - Accountancy
Legal and professional fees
Surveyor Fees
Insurances
Sundry expenses
Travel and Accommodation
Alms
Medical Expenses
First-Aid kit
Computer equipments depreciation
Freehold property depreciation
Independent examination fee
Support
costs
£
2,909
4,092
10,348
362
-
1,256
-
564
-
10,631
1,500
1,112
5,805
7,683
-
230
-
212
9,700
-
56,402
Governance
costs
£
-
-
-
-
-
-
-
-
480
-
-
-
-
-
-
-
-
-
-
865
1,345
2022
2021
£
£
2,909
2,066
4,092
2,562
10,348
10,681
362
200
-
2,500
1,256
939
-
100
564
359
480
1,380
10,631
-
1,500
2,094
1,112
297
5,805
1,443
7,683
162
-
600
230
-
-
26
212
283
9,700
9,700
865
840
57,748
36,232

12

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

7. NET INCOME/(EXPENDITURE) FOR THE YEAR

This is stated after charging:

Depreciation of Tangible Fixed Assets
Independent examination fee
TANGIBLE FIXED ASSETS
Net book value:
Freehold property
Furniture & Fixtures
2022
£
9,912
865
10,777
2022
£
417,100
636
417,736
2021
£
9,983
840
10,823
2021
£
426,800
848
427,648

8. TANGIBLE FIXED ASSETS

Movements in the period:

Cost or valuation
Freehold property
Furniture & Fixtures
Depreciation:
Freehold property
Furniture & Fixtures
Opening
Balances
£
485,000
3,797
488,797
Opening
Balances
£
58,200
2,949
61,149
Additions
£
-
-
-
Charge
For Period
£
9,700
212
9,912
Disposals
£
-
-
-
Disposals
£
-
-
-
Closing
Balances
£
485,000
3,797
488,797
Closing
Balances
£
67,900
3,161
71,061

13

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

9.
DEBTORS
Trade debtors
10. CREDITORS: amounts falling due within one year
Mortgage
Accruals
11. CREDITORS: amounts falling due after more than one year
Mortgage
Total
2022
£
-
-
Total
2022
£
12,755
865
13,620
Total
2022
£
228,489
228,489
Total
2021
£
1,582
1,582
Total
2021
£
12,611
840
13,451
Total
2021
£
241,662
241,662

The mortgage loan is secured on the freehold property and is repayable over 25 years from 2015.

14

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

12. MOVEMENT IN FUNDS

Restricted funds:
New Monastery and New Temple
Boiler
New Year donation to Myanmar
Sponsored walk
Peak district walk
Unrestricted funds:
General funds
Total funds
Movement in funds – previous year
Restricted funds
New Monastery and New Temple
Boiler
New Year donation to Myanmar
Total restricted funds
Unrestricted funds
General funds
Total funds
Balance as
at 01.04.21
£
86,678
2,455
800
-
-
89,933
251,230
341,163
Balance as
at 01.04.20
£
8,215
2,305
-
10,520
211,366
221,886
Income
£
34,443
1,000
8,700
3,121
4,923
52,186
135,925
188,111
Income
£
78,463
150
800
79,413
79,480
158,893
Expenditure
£
-
3,455
9,500
3,121
4,923
20,998
79,810
100,808
Expenditure
£
-
-
-
-
39,616
39,616
Balance as
at 31.03.22
£
121,121
-
-
-
-
121,121
307,345
428,466
Balance as
at 31.03.21
£
86,678
2,455
800
89,933
251,230
341,163

15

DocuSign Envelope ID: F3285103-9574-4DBE-9280-5A87665F92F8DocuSign Envelope ID: 548BA09F-97B7-468D-A574-22A5E476905B

MOGOK DHAMMA TRUST

NOTES TO THE ACCOUNTS (Cont/d)

FOR THE YEAR ENDED 31ST MARCH 2022

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets
Net current assets
Long term liabilities
Analysis of net assets between funds – previous year
Tangible fixed assets
Net current assets
Long term liabilities
Unrestricted
Funds
£
417,736
208,030
(228,489)
397,278
Unrestricted
Funds
£
427,648
75,764
(241,662)
261,750
Restricted
Funds
£
-
31,188
-
31,188
Restricted
Funds
£
-
79,413
-
79,413
Total
2022
£
417,736
239,219
(228,489)
428,466
Total
2021
£
427,648
155,177
(241,662)
341,163

Analysis of net assets between funds – previous year

14. RELATED PARTY TRANSACTIONS

No Trustee received any remuneration during the year (2021 - Nil). No Trustee received reimbursed travel expenses during the year (2021 - Nil).

There were no related party transactions for the period ended 31[st] March 2022.

16