REGISTERED CHARITY NUMBER: 1167297 REPORTOF THE TRUSI'EES AND UNAUDITED FINANCIAL STATEMENTS FOR TIIF. YEAR ENDED 1ST APRIL 2025 FOR WAT ARUN NORFOLK
WAT ARUN NORFOLK CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2025 Report of the Trustees Indendent examiners report Statrment of Financial Activities Balance sheet Note5 to the Financial Ststcmenls Detailed Statement of Financial Activilies
WAT ARUN NORFOLK REPORTOFTIIE TRIISTEF.S FOR TIIE YEAR ENDED 1ST APRIL 2025 The trusiees preseni tlieir report and the financial statements of the Charity for Ihe year ended I st April 2025. The Irustees have adopted Ihe provisions of Accoiinling aiid Rep.lIng by C-.harilie5.' Sialenienl uf Recomingnded Piaclice applicable lo Lhai'iiie.g pi'epai'iiig iheii. accoiinls in accordance ii'iih ihe finap7cial Reporling Siandard applicable in ihe UK and Rep14blic of Ireland (FRS 102) leffeclive l January 2015). OBJECTIVES AND ACTIVITIES Objective5 and gims The WAT ARUN NORFOLK objectives are to promote Theravada Buddhism for the Thai Community and the public benefii, as follows.. a) Ultimal¢ly establishing a permanenl temple where the Dhamma Can be studied and laughi and where meditation can be practiced. b) Usiiig the teaching of Theravada Buddhism and meditation 10 benefit the Thai Community and public. ¢1 Providing support io Buddhist Monks in their studies and pastoral dulles. d) Raising public awareness of Therdvada Buddhism and medilalion. Significant actlvltles The main aciivities undertaken in relation to the purposes of the charity are as follows The Tcmple is opcn to the public 365 days a year. Supporters may follow aciivilies l ive by 51reaming on social media. Monk& Temple supporters and visilors participate in Inorniiig and ¢vei)ing chanting followed by medilalion. Visitors are made welcome at early lunch that is followed with a blessing by the Monks, Several Buddhist ceremonies are held throughout Ihe year on 5pe¢ial Buddhisl days, Thcre are several sigi)ificant activities which attrd¢t Inany attendees includinb? Kathiiia. Sonbpkran (Thai New Yearl and Vesak Day. These events include chanling by the Monks. som¢ of whoin will be vi5iling from other Temple5 followed by a food offering for tlie Monks aiid those altendin8. Tlie events may include B celebration with a parade and music. W A T ARUN NORFOLK have also used local restaurants for other events whicl) would attraci membLrs of Ihe public. The Monks visit outside organisations 10 demonslraie clianling gnd meditation and lo carry out blcssings. Volunteers Mai?y volunteers visit the Teinple. The Trustees would like 10 thank Ihe volunteers for their hard work.
WAT ARUN NORFOLK REPORT OF TIIE TRIISTEES FOR THE YEAR ENDED 1ST APRIL 2025 Public benefit Public benefit is at the heart of what it means lo be a charity. Two key principles define this area: l. There mus( be identifiable benefits. 2. The benefils musl be to the publ ic. The Irusiees musi stale conipliancc.. l. Review tl)e activities undertaken for th¢ public benefit. 2. Stale wheil)er they have complied with this duty. The main activities undertaken to further the ¢harities purposes for the public benefit arc described in this report. The aim is lo altracl as Inany memkrs of the public as possible to attend the Temple. The TNslees have reviewed the aclivities undertaken for the public benefit and confimi their compliance with this duty. l. Medilalion Practice and Dharnia Talk at WAT ARUN NORFOLK W AT ARUN NORFOLK monks support and welcome members of public who are interested in Ineditalion practi¢e and Dliarma talk. The Dhamia talk is giveii by monks Ihal is the tslk about Dharina principles of the Buddha Ihai cun bc followed in daily lives of Ople also available on social media. Also. the meditation practice will be used in daily life of them with wisdom and consciousness for those who are interesied in pra¢ti¢ing and parti¢ipaling. 2. ShoplReslauranilHouse blessing ceremonies supported by W AT ARUN NORFOLK Monks Shop, Reslaurdnl and House b1¢5sing are a Buddhist Iradilion that can b¢ found in Buddhisl and Thai belief in Ihe Ui)iied Kiiigdoin. The Biiddhisi Inonks arc inviled lo the restauranlsthouseslshops I recenily moved inio or newly owned) where an owner Wlshe5 haviiig ilieir prLiiiisc bles4ed. Usually. the ecremony ig performed by the monks who do blessing and Lyive a holy walcr ag a head monk walks Ihroiigyh room5 of a house, restaurant aiid Shop accompanicd by Ihe shop or hoiise owner. The Inonks requesiLd by house or shop owners 10 anoint fronl-windows or doors of thcir properti¢s for prosperity and good luck. Similarly, lh¢ blessing home and its o¢cupanls are hoped thal the family (Kcupying th¢ home or running the shop will be healthy. in prosperity, in good luck, fr¢e froin bad spirits and successful in business. 3. Vesak Day Semion Ce mony by WAT ARUN NORFOLK Vesak Day %ennon 15 one of (lie most importani Buddhi51 festivals. It is also knowii as Vesak Day or Buddha Day. It is celebraiion of Biiddha's birthday and for sonic Buddhisis and marks his ¢nlighienm¢ni (when he discov¢red life's meaningl. li is also a lime to reflect on his l¢achings aiid what it means to bc a Buddhist. On the Vesak day, Thai Buddhists like to make merit and offer food to monks in Ihe morning, also arrnnge sweet and savory deck 10 make merit and offcr food lo Inonks al the iemple. including sharing the merit to deceased relative5, doing medilation. listenin lo sermons, keepingy Buddliisi precepts that may have other merits such as nol doing sins, mainly doing good and followii)g the Buddha's teachings. A Iso on that day, there is a cereinoiiy for pe(yl¢ to walk around the Buddha statue for 3 rouiids in reniembrance of the Buddha, Dharma and Buddhist monks where flowers. candles Jnd incense slicks are held worship. Whilst, walking and cmlining Ihe mind and renienibering ihe Buddha with Chantingy Iiipiso (Round one). To remember the Dharnia with chanting Savaagkhato (Round Iwo) and remembering the Buddhist monks with the recitation of Supatipanno (Round Three).
WAT ARUN IYORFOLK REPORT OF THE TRIISTEES FOR TFIE YEAR ENDED 1ST APRIL 2025 Public benefit continued 4. Tod Phapa Ceremony (ROl-offer]ng ceremony in Buddhism) by WAT ARUN NORFOLK otTcring robes to Buddhist moiik5 at the temple calls making m¢rii known as offering robes that is lo gve robes lo monks, it is one kind ofmerit makiiig in Buddliisni that has exisled for long lime, the offering robes Can be done at any lime of the year by providingF and support ihe monaslery by this activity. Moreover. Ihis activity strengths unity and love in the community also sharing and helping each otl)cr between Thais and monks. Then monks get robes lo use, afterwards thosc Thais receive merit and the meril givcn lo dead relalives, then niake a wish for happiiies5. listen io the DharniL k¢¢p precepts. pray and do mcditation either. 5. Funeral ceremony supported by W AT ARUN NORFOLK Monk5 A funeral ceremoiiy is Buddhist funeral tradition and rit¢ for ihe dead persons whose relaiives wish histher soul in ace and Imake nieril for the deceased. The ritual unique to funeral ril¢s 15 an offering of robe and cloih lo Inoi)k5, this is called ' Pamsukula. that means 'forsaken robe, Then n)onks chant and leach Dhamia lo people and relatives of the dead for the benefits such as Ihe nature of life. life cy¢lc and death called 'Sainsara' The monks 5uppon the relatives of the deceased by doing the funeral ceremony either al the Temple or ai a relative's house of lh¢ deceased. 6. Prayer and medilatioi) ccremony hosted by W AT ARUN NORFOLK Many of Buddhist festivals such as New Year's Eve fesiival wid so on, prayii)g over ilie year 15 the begini)ing of bri ligFing rLI igious diinensions iiilo the New Year's F.v¢ activity that wel¢oiiies Ihc n¢w year with the souiid ofprosperily, Buddha's blessing and prayers for prospLrily. b¢bJini)ing a new prosperous lifc. Monks al W A T ARUN NORFOLK hosied Ihe prayin&F and meditating cereinony for any people who are interesled in the medilalion.
WAT ARUN ]YORFOLK REPORT OF THE TRIISTEES FOR THE YLAR ENDED 1ST APIUL 2025 FINANCIAL REVIEW ACHIEVEMENT AND PERFORMANCE Charitable Aetivities Temple activities during the year included the following. The Temple is functioning 365 days each year. Eaeli day start5 With early morning chanting and meditation thai is followed by a food offcring 10 the Monks later in the morning and a blessing from the Monks. Everyone is given a warni welcome. Evening chanting thkes place that is followed by mediiation. The ble5sin¥s from the Monks are chanted in the Iraditional Pali Buddhist language. Evenls as previously de(ailed where food is provided frce of charge. Regular events would rypically attract the following numbers Weekday chanting I meditation average of cigyhi participants Weekend ¢hanting / mediialion with more participants Kaihin& Songkran and Vesak Day events 300 each ceremony participants FinwnelAI positlon During the year to l St April 2025. The Trustees would like to d)ank all those that gave donalions and pledges towards the new Temple bui Iding. Reserves pollcy The Tws1ee5 Ive revicwed rc5crves a5 follows: The amounts are rounded for clarity, Steady income is received Ihroiighoul the year with more income received durin8 April. August and October al Ihe events held al the 'feniple. Monthly fixed expenditure for premises runs at £2,SOO, The reserves poli¢y keeps reserves suffi¢ient 10 cover two months fixed exp¢ndilure. This aiiioiinls 10 £5.000. Money is beinbTr saved lo assist wilh the acquisilion of a Temple building. This amounls lo £135,000. Further details of reserves al I sl April 2025 Exelude from rescrves Reserves Toial funds Tangible fixed assets not available for general purposes New Teinpl¢ buildii)g 140.000 135,000 (13S,(H)O) Aelual reserves s,000 Amount required by the reserve5 poliey 5,000 Exces5 I'rustees consider that the reserves are sufficient lo Cover the day-to-day operaiion of the charity.
WAT ARUN IYORFOLK REPORT OF THE TRUSTEES FOR THE YEAR LNDED 1ST APRIL 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is a Charitable Incorporated Organisalion {CIOI governed by its conslilution and regulated by the Charity Commission for England and Wales. Recruitment and appointment of new trustees All Tru51ees are Volunteer5 New, tNstees are chosen for their skills and suitability to work as a member of the team of Trustees.
WAT ARUN NORFOLK REPORT OF THE TRUSTEES FOR THE YEAR ENDED 1ST APRIL 2025 STRUCTURE. GOVERNANCE AND MANAGEMEIYT Organisation41 structure There are ¢urrently eight Trustees with at l¢&st one Tru51¢¢ being on hand for day-to-day management of the T¢mple. Induction and training of new Trustees The Charity Commission Publication "The Essential Trusiee: what you need to know, what you need to do" has trten read by all Trustees and discussions held belween the Tru51ee5 10 reinforce undersianding of the main poinls. REFERLNCE AND ADMINISTRATIVE DETAILS Reglstered charity number 1167297 {England and Wales) Registered olTJce: Woodforde Farm Weston tA>ngvllle Norwlch Norfolk NR9 $1 Trustees At I st Aprll 2025: Phra5akAyi PuiilyRwong Phramaha Jirawalh Il'iboonphon Bhuminund SlripAtlanAnund Angkmnung Churlton Buiii)hM IKhsimphAchHt .lonRrAk McCDregor Bunruam Jon4s NuSr# I'hrower Usiinee Toy Independent examiJ)¢r Anihoi)y James D'Ainalo ACA I.-CCA BATrk HSBC AccountAnt Anthony Jam¢s D'Amato ACA FCCA Approved by ihe Irusiees on 21 January 2026 and signed on their behalf by: Phramaha Jirawaih Wiboonphon - Trustee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WAT ARIIN NORFOLK Independent examiner's report to the trustees of WAT ARUN NORFOLK ('the ¢hArity') I report to the charity trustees on my examination of ihe accounts of the Charity for the period ended I, April 2025. Responsibilities #nd basis of report As ihe charit!, Iruslees of the Charily, you are responsible for thc preparation of the ac¢ounts in accordance with the requiremeDIS of ihe Charities Aci 2011 and for ensuring that they are prepared in accordance with Ihc Stitement of Recommended Practif e: Accounting and Reporting by Charities (FRS 102). Having saiisfied myself that the Charity is not required to be audited under section 144 or the Charilies Acl 2011 and is eligible for independent ¢xaminaiion. I report in resptyxl of my examination of Ihe Charity's accounts carried out under seclion 145 of the Charities A¢t 201 In carrying out my examination, I have followed the Dlrections given by the ChArity Commlssion under section 145{5Xb) of Ihe Act, Independent exAmin¢r's statejnent I liave coiiipleled iiiy cxamiiiaiion. I confirm that no m4tters have come to my attentlon in conncclion with ihe examinalion giving me Cause lo believc that. in any material respect.. ac¢ounling records were noi kept in accordance with section 130 of the ChArltles A¢t 2011: or the a¢¢ounls do not accord with those accounting records: or the accounis do not coiiiply with the accounting requirements of the Charities Act 2011; or the accounts have nol been prepared in accordance wilh Ihe methods and prlnelples of the Charities SORP (FRS 102), I have no concerns and have coine across no other mxtters in Connection with Ihe examination lo whi¢h attention should be drawn in this report to enable a proper understanding of the accounts lo be reached. Nson Aiithony J8mes D'Amato ACA FCCA 21" January 2026
WAT ARUN NORFOLK STATEMENT OF FINANCIAL ACTIVITIES FOR TIIE YEAR ENDED 1ST APRIL2024 12 months 2025 12 monihs 2024 Totsl funds Unrestricted funds Notes INCOME AND ENDOWMENTS FROM Donations and lega¢ies Oiher income 56,204 57.788 52,521 1,075 TolAI 113,992 EXPENDITURE ON Charitgble Activities Geiieral 44,852 47,305 NET INCOMEI{EXPENDITURE) 69,140 6,290 RECONCILIATION OF FUNDS Total funds broughi forward 71.410 65.120 TOTAL FUNDS CARRIED FORWARD 140.550 71,410 CONTINUING OPERATIOIYS All income and expenditure have arisen from continuirkg activilies. The notes forni part 01.tse financial statements
WAT ARUN NORFOLK BALANCE SIIEET AT 1ST APRIL 2025 20?5 Unreslricted funds 2024 Total funds Notes FIXED ASSETS Tangible assets 286 286 CIIRRF.NT ASSETS Cash al bank and in hand Gi ft aid claims duc froin HMRC Rent deposil 82,168 36.484 3,790 67,712 3,790 142,442 71.502 CRF.DITORS Amounts fai ling due within one year 2,178 378 NETCURRENT ASSETS TOTAL ASSETS LESS CURRENT LIIIBI LITIES 140.550 71,410 NET ASSETS 140,550 71,410 TrIIN'I)s Unrc51ri¢ied funds 140,550 71,410 TOTAL FIINDS 140,550 The notes fom) part of these financial slalements continued...
WAT ARUN NORFOLK BALANCE SHEET- CONTINUED AT 1ST APRIL 202$ These financial statements h&ve been prepared in accordance with the Charities Act 201 l and the Charities SORP {FRS 102). They were approved by the trustees on 21 January 2026 and signed on their behalf by.. Phramaha Jirawaih Wiboonphon- Trustee The notes fonn part of these financial 5latements continued.
WAT ARUY NORFOLK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 1ST APRIL 2025 ACCOUNTING POLICIES Basis of preparing the financial s¢atemenls The finai)cial slatemenls of Ihe charitable incorpornted organisation, which is a public benefit erttity under FRS 102, have been prepared in accordance wilh the Charities SORP IFRS 102) 'Accounting and Reporting by Charities.. Stateinent of Reconimended PracliLe appliLable to charities preparing their accounis in accordance with Ihe Financial Reporting Standard applicable in ihe UK and Republic of I reland {FRS 102} (effective l January 20151,, Fii)ancial Reporting Standard 102 'The k inancial Reporting Standard appl icable in the UK and Republic of Ireland, and the Charities Acl 2011. The fii)an¢ial statements have been prepared under the hisiori¢al cosi convention. Income All income is recognised in the Statement of Financial Aciivities ort¢¢ ihe charity has entitlemenl to the funds. il is probable Ihal the income will be received, aiid the amount can be m¢a5ured reliably. ExpendItre Liabilities are recognised as expenditure as soon as there is a legial or conslructivc obligation committing the charity lo that ex1]diture, il is probable that a transfer of economic benefils will be required in seltlen)enl and (he ajnounl of the obligation can k measured reliably. Expcndilure is accounted for on an accruals basis and has been classi fied under headings that aggregate all cost related to the category. Where costs cai)n be directly altribuled lo specifi¢ headings, they have been allocated lo activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not iKen mel al the year-end dale are noted as a commilmenl but not accrued as expenditure. Tangible fixed 8$Sets Depreciation is provided al the fol lowing annual raies to write off each asset over ils estimated u5¢ful life. Computer equipmeni and equipment over 5 years Taxation I'he Lhariiy 15 cxenipi fTUlii ¢orporation tax on it3 Ghuriiabl¢ tIVitIes. Fund Accounting Uiireslricled funds can be uscd in accordance wiih the charitable objectives al the discretion of Ihe truslces. Restricted funds can only be vs¢d for restricted purposes within the objects of the charity. Reslriclions arise when specified by the donor or wheii funds are raised for restricted purpos¢s. Further explanation of Ihe nature and purpose of ¢ach fund is included in Ihe note5 to the financial stateiiients. NET INCOMEI(EXPENDITURE) Net incomell¢xpendilure) is staled after chargingllcreditingl: 2025 2024 Depreciation - owned a5S¢ts The notes form part of these financial si&em¢nts continued.
WAT ARUN NORFOLK NOTES TO THF. FIiYANCIAL STATEMENTS- CONTINUED FOR THE YEAR F.NDED 1ST APRIL 202.$ TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits paid for Ihe year ended I, April 2025. Trustees, expenses There were no trustees, expenses paid for the year ended 151 April 2025. TANGIBLE FIXED ASSETS Equipmeni Computer equipment Totals COST Brought forward Additions 429 387 816 At 1ST APRIL 2025 429 387 816 DEPRfr:CIATION Broiiglil forward Charge for period 143 387 530 At 1ST APRIL 2025 143 387 530 NET BOOK VALUE Ai 1$1 April ?024 286 286 Al I. April 2025 286 286 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Accrued expenses 2,178 378 The notes forni part of these finan¢ial statements continued...
WAT ARUN NORFOLK NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 1ST APRIL 2025 MOVEMENT IN FUNDS 12 months At 02.04.24 Net movement Ai 01.04.2025 in funds Unre5trieted funds General fund 71.410 69.140 140,550 TOTAL FUNDS 71.410 69.140 140,550 The notes form part of these financial statements continued...
WAT ARUN NORFOLK NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR EIYDED 1ST APRIL 2025 MOVEMENT IN FUNDS-¢ontinued Net movement in funds, included in the above are as follows.. 12 months Incoming resources 12 months Resources expended 12 months Movement in funds Unrestricled funds General fund 113,992 44,852 69.140 TOTAL FUNDS 44,852 69.140 Comparatives for movement in funds 12 months AI 02.04.2024 Net movemenl At 01.04.2025 in funds Unrestricted Funds General fund 65,120 6,290 71.410 TOTAL FUIYDS 65.1?0 6,290 71.410 Comparative nel movement in funds. included in the above are as follows: 12 months Incoming resources 12 month5 Resources expended 12 months Movemeni in funds Unrestri£t¢d fund5 Gcneral fund 53.595 47,305 6,290 TOTAL FUNDS 53.595 47,305 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 1$1 April 20?5. The notes form part of these financial statements conlinued..
WAT ARIIN NORFOLK DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 1ST APRIL 2025 12 months 2025 12 monihs 2024 INCOME AND ENDOWMENTS Donations and legacies Gift aid receipts from HMRC Inieresl received 56.204 56,484 1,304 52,521 1,075 TotAI ineoming resources 113,992 53,595 EXPENDITURE Charitable activities Accoui)tan¢y Bank Charges Independent examination Food and kitchen supplies GTaiils to Buddhisi orwanisalions Insurance Light and heal Miscellaneous expenses Office and general administrative expendire Inlemet and lelephone Raies and water Rent of temple building Repair &nd maiiitenance Equipmenl rcntal Travel DepreGiation Legal and professional fees Wasie collection 1,784 204 600 1,242 400 387 8,256 282 400 658 1,723 22,800 580 288 73 2.346 349 7,621 274 200 1,291 1.500 22,81X) 556 4,764 2,137 3,280 239 3,442 774 796 Total resources expended 44,852 47,305 Net incomel(expenditure) 69,140 6.290 This page does not fomi part of the staiulory financial statements
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Brentwood Accounting and Tax
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