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2021-12-31-accounts

Dhammakaya
Europe International
Dhammakaya
Europe International
(A charitable
company
limited
by guarantee)
Trustees report 1to9
Independent
examiners
report 10
Statement offinancial activities 11
Balance sheet 12
Notes to the financial statements 13to 20

committed
to cover emergency
repai
rs.
Exclude from reserves
E
Reserves f
Tota I funds 602,000
Tangible fixed assets not available for general
purposes
338,000
Committed
to cover emergency
repairs and new
vehicle 50,000
Committed
for improvement
works
during 2022 80,000
Committed
to purchase
a property
close to the Temple for 100,000 (568,000)
Temple staff to live
Actual reserves 34,000
Amount
required
by reserves
policy
30,000
In our judgement,
the actual reserves
are broadly in line with required reserves.

CG Meditation
Centre ofGlasgo
w
DE I DISUK DNUK MCG
Phra Wairot Treenet Yes Yes Yes Yes
Phra Veera Vingvorn Yes Yes Yes No
Phra Nicholas Thanissaro Yes Yes Yes No
Phra Seri Rujisri Yes No No No
Phra Pichit Choompolpaisal Yes Yes Yes Yes

Statement offinancial activities (incorporating income and expenditure
accou
nt)
Forthe year ended 31"December 2021
Note Unrestricted Total Total
Funds 2021 E Funds 2021 Funds 2020 E
E
Income from:
Donations
and legacies
242,601 242,601 219,975
Expenditure
on:
Charitable
activities
165,135 165,135 108,863
Net movement
in funds
77466 77466 111112
Reconciliation
offunds:
Total funds brought
forward
524,195 524,195 413,083
Net movement
in funds
77,466 77,466 111,112
Total funds carried forward 601 661 601661 624 196

t31"December 20 21
Note 2021 2021 2020 2020
f f f f
Fixed assets
Tangible assets 337,922 339,956
Current assets
Cash at bank and in hand 268,485 191,717
Creditors: amounts falling due within one year 10 (4,746) (7,478)
Net current assets 263,739 184,239
Total assets less current liabilities 601,661 524,195
Tota I net assets 601 661 524 195
Charity funds
Restricted funds
Unrestricted
funds
601,661 524,195
601 661 524 195

ation
is
provided
on the fo
llowing bases:
Freehold property —over 50years
Motor vehicles —over 5years
Fixtures and fittings —over 5to 15years

Unrestricted Total Total
Funds 2021E Funds 2021E Funds 2020 E
Donations 242,601 242,601 180,394
Gift aid claims received from HMRC 39,581
242 6D1 242 6D1 219976
Summary
by fund type
Summary
by fund type
Unrestricted Total Total
Funds 2021E Funds 2021E Funds 2020 E
Temple upkeep 165,135 165,135 108,863
Analysis of expenditure by activities
Unrestricted Total Total
Funds 2021E Funds 2021E Funds 2020 E
Costs for charitable activities 165,135 165,135 108,863

Total Total
Funds 2021 E Funds 2020f
Staff costs 11,400 8,700
Depreciation 2,876 3,451
Courses and welfare 6,020 484
Light and heat 8,301 12,415
Rates and water 1,583 1,653
Insurance 2,564 2,434
Repairs and maintenance 14,679 2,862
Telephone
and internet
506 573
Printing,
postage, stationery,
and computer expenses 1,759 3,594
Sundry expenses 1,484 883
Sustenance,
food, and
drink 7,869 4,394
Ceremony
expenses
4,306 1,522
Monks and Temple staff public work expenses 13,470 6,110
Travel expenses 4,047 3,050
Legal and professional 30 421
Bank charges and interest 217 664
Donations to DISUK Central Fund 10,740 13,903
Donations to DISUK 20,147 7,600
Donations to DNUK 4,344 18,900
Donations to Meditation Centre Glasgow 1,111
Donations to Buddhist organisations 44,436 12,272
Accountancy 2,646 2,378
Independent
examination
600 600
165 135 108 863

2021E 2020 E
Fees payable to the independent examiner for the independent 600 600
examination
ofthe charity's
annual accounts
Fees payable to the independent examiner in respect of all other services
not included
above
Staff costs
2021E 2020 E
Wages and salaries 11400 8700
2021 2020
number number

Tangible fixed assets
Freehold Motor vehicles Fixtures and Total E
property
E
E fittings
E
Cost or valuation
At 1"January 2021 342,484 15,000 26,423 383,907
Additions 842 842
At 31"December 2021 342 484 15 000 27 265 384 743
Depreciation
At 1"January 2021
21,651 13,000 9,300 43,951
Charge for the year 1,576 1,300 2,876
At 31"December 2021 23 227 13000 10600 46 827
Net book value
At 31"December 2021 319,257 2,000 16,665 337,922
At 31"December 2020 320,833 2,000 17,123 339,956

At 1"January 2021 Net movement At 31"December 2021 At 31"December 2021
E E E
Unrestricted general 524,195 77,466 601,661
fund
et movement in funds, included above are as follows:
Incoming resources Resources expended Movement in funds
E E E
Unrestricted general 242,601 165,135 77,466
fund
omparatives for movement in funds:
At 1"January 2020 Net movement At 31"December 2020
E E E
Unrestricted general 413,083 111,112 524,195
fund
Incoming resources Resources expended Movement in funds
f f E
Unrestricted general 219,975 108,863 111,112
fund

CG Meditation
Centre ofGlasgo
w
DE I DISUK DNUK MCG
Phra Wairot Treenet Yes Yes Yes Yes
Phra Veera Vingvorn Yes Yes Yes No
Phra Nicholas Thanissaro Yes Yes Yes No
Phra Seri Rujisri Yes No No No
Phra Pichit Choompolpaisal Yes Yes Yes Yes