Dharnrnakaya Europe International IA char•table company Ilmlted by 8uaranteel Company number 6431232 Charity number 1171318 Unaudited Trustees annual report and flnancial statements For the year ended 31" December 2023 ADIXM235 2811212024 COMPANIES HOUSE A15
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Dhammakaya Europe Internatlonal IA charitsble company Ilmited by guarantee) Trustees report Itolo Independent examiners report li Statement of financlal activities 12 Balance Sheet 13 Notes to the financial statements 14to21
Dhammakaya Europe International IA charltsble company limited by guarantee) Trustees report For the year ended 315t December 20Z3 The Trustees present their annual report together with the financial 5tatement5 of the DHAMMAKAYA EUROPE INTERNATIONALfor the year l January 2023 to 31 December 2023. The Annual Report serves the purposes of both a Trustee5' report and a directors, report under company law. The Trustees confirm that the Annval Report and financial statements of the charitable company comply with the current statutory reqvirements, the fequirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective l January 20191, Since the Charity quallfies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors. Report) Regulation$ 2013 has been omitted. The Charity also operates under the names DEI and Wat Phra Dhammakaya Manchester. Reference and administrative details Trustees Phra Wairot Treenet Phra Veera Vingvorn Phra Nicholas Thanissaro Phra Seri Rujisri Phra Pichit Choompolpaisal Phra Ronnapop Lapcharoen (appointed 5 August 20231 Company registered number 6431232 Charity registered number 1171318 Registered office 233A Edgeley Road Stockport SK3 OTL Company secretary Phra Pichit Choompolpai5al Chief executive officer Phra Ronnapop Lapcharoen Accountants Brentwood Accounting and Tax IA CR Farm Estate Brentwood Road Herongate Essex CM13 3LH Independent examlner M J Goldman Chartered Accountants Hollinwood Business Centre Albert Street Oldham Lancashire OL8 3QL
Dhammakaya Europe Internatlonal (A charltable company Ilmlted by guarantee) ySteel report For Ihe year ended 315t December 2023 Objertlves and actlvltles Policles and objectlves The purpose of the charity as set out in the governing document, memorandum. and articles of association, is to advance the Buddhist religion and in furtherance of this to promote meditation. The word "Dhammakaya, hos the following meaning.. "Dhamma" _ refer to the teaching of The Lord 8uddha, "Kaya" "Dhamma, and "Kaya" are Buddhist terms written in the Poli language, refer to each person's physical body that contalns enlightenment. In setting objectives and planning for activities. the Tru5tee5 have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit running a charity {P821', Activitles undertaken to achleve oblertives The Charity aim is to advance the Buddhist religion. Thi5 15 done by holding ceremonies that include monks giving Dhamma talks mainly to promote peace and goodness in socieiy. In addition, meditation gives people a clear rested mind aimed at spreoding peace and goodness through societv. The following activities have been carried out using Zoom.. There are sev¢ral activities undertaken on Buddhist Special days. These include ceremonies Wlth a blessing from the monks and meditation. These have included people from the local community of several religious traditions not just Buddhist. There are a significant number of participants from ihe Thai tommunity, in addition, the Temple is attracting non-Thai participant5 from the local communitv, The, short-term aims are to attract more participants for ceremonies and meditation. In addition, to complete the refurbishment works to the reptIOn. The long-term aims are to cornplete the refurbishment work givin8 a Buddhist Temple for the tommunity to use and appreciate the serenity and calm atmosphere. In addition, to have more monks and temple staff leadin8 to increased capacity for ceremonies and meditation.
Dhammakaya Europe Inlernational IA charitsble company limited by guarantee) Trustees report For the year ended 31st December 2023 Objectlves and activities Maln actlvltles undertaken to fvrther the Charity's purposes forthe publlc benefit. The main activities undertaken in relation to the purpose5 Of the charity are as follows- Manthester Temple activities is open to the public 365 days a year, The Monks, volunteers, and visitors participate in morning and evening chanting followed by meditation. Visitors are made welcome at lunch that are followed by a blessing by the Monks. The main ceremony is held on the first Sunday of the month, an annual Kathina ceremony is held, and invitations are extended to the local community. Meditation classes are held each week.There is a well-maintained dormitory and washing facilitie5 that are well used with a small carpark and garden. Monks visit outside organisations to demonstrate meditation. These include schools, public and private organisations. There are an average of two monks at the Temple and one Temple staff. Publlc beneflt Public benefit is at the heart of what it means to be a charity. Two key principles define thi5 area. l. There must be identifiable benefits, 2. The benefits must be to the public The trustees must carry out the followin Review the activities undertaken for the public benefit. 2. State whether they have complied with this duty. The Temple at Manchester is open 365 days of the year with all visitors given a warm welcome. The monks perform morning and evening chanting followed by meditation. A monthly ceremony is held during the early hours of the first Sunday of every month. This finishes about lunch time and attract participants. The ceremony is conducted in Thai, Our method of meditation is simple and non-intrusive, suitable for persons of any faith. Each week meditation classes are held. The trustees have reviewed the activitie5 undertaken for the public benefit and confirm their compliance with this dutv.
Dhammakaya Europe Internatlonal IA charitable company limited by guarantee) Trustees report For the year ended 31st Deternber 2023 Objective5 and activities Volunteers Twenty volunteers share their help with someone visiting every day of the year to cook food, offer food to the monks, help with cleanin8 and renovation, and help with ceremonies. Volunteers give some hours of their time each week. The trustees would like to thank the volunteers for their dedicated work. Achievements and perfom)ante Main achievements of the Charlty The Manchester Temple artivities during the year include the following.. The Temple was open to the public 365 days of the year. Meditation is held in the main hall from 09.00 to 11.00 every morning that is led by a monk with audio available in English. The public are welcome to attend for all of part of the event and are welcome to stay for lunch that is followed by a blessing from the monks. The meditation and lunch are free of charge and donations are welcome but not compulsory. Evenin8 chanting. that includes meditation. takes place between 18.00 and 19.00 every day. The public are welcome. Buddhist special days are Celebrated where visitors receive a blessing from the monks and food is provided free of charge. Rev5ew of actlvitles Temple activities consists of re8ular and annual events. The first Sunday of the month ceremony starts during the early hours and finishes at lunch time, this attracted 25 to 30 participants and Is avallable on Zoom. Some mediatlon classes were available to partitipants. The annual Kathina ceremony during October attracted both an attendance at the Temple and Zoom participants. This is the main annual activity which m05t Buddhist people intend to accumulate merit for future life.
Dhammathaya Europe International IA charitable Company limited by guarantee) Trustee5 report For the year ended 31st December 2023 Achievements and performance Review of actlvities Where possible ceremonies and meditation were made available to supporters and visltors. Meditation classes were held Tuesday evening twice each month. Improvement work to the reception suffered a setback with Trustees and supporters working to achieve a solution. Improvement to reception area of Temple building This project has suffered a setback due to technical difficulties. This has curtailed some meditation and ceremony activities of the Temple. Monks and Temple staff The number of monks and staff continued to be under pressure. This has curtailed some meditation and ceremony activities of the Temple. Abbott5 travel commitments The Abbott needed to fulfil certain visits to Buddhist Temples both in the UK and overseas. This has curtailed some meditation and ceremony artivities of the Temple. Financial review Going concern After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reasori, they continue to adopt the going concern basis in preparing the financial statements. Further details Tegarding the adoption of the going concern basis can be found in the accounting policies. Financial position Donation income together with bank and cash balances all decreased, while expenditure increased.
Dhammakaya Europe International IA charltable company limited by guarantee) Tru5tee5 report For the year ended 31st December 2023 Reserves pollcy The Trustees have reviewed reseNes as follows-. The amounts are rounded for clarity. The average amounts of monthly income have fallen short of monthly expenditure. This includes planned refurbishments to the Temple that is financed by day-to.day donation receipts. The resee5 required to provide a financial cushion In the bank account to support Temple activities are estimated at £30,000. Tangible fixed asset5 are excluded from resetve5. In addition, the Temple buildings are old and £20,QOO is committed to cover emergency repairs, £10,000 to cover improvements to the building during 2024 and £Nil for the purchase of a property close to the Temple for female Temple Staff. Exclude from reserves E Reserve5 £ 496.OCIJ Total funds Tangible fixed asset5 not available for Beneral purposes Committed to cover emergency repairs and new vehicle Committed for improvement works during 2024 Committed to purchase a property close to the Temple for Temple staff to live Actual reserves Amount required by reserves policy In our judBement. the actual reseNes are broadly in line with required reserves. 432,000 20,000 10,000 1462,CKJOI 34,000 30,000
Dhammakaya Europe International (A charitsble company limlted by guarantee) Twstees report For the year ended 31st December 2023 Financlal review Improvement to re¢eptlon area of Temple building This project has suffered a Setback due to technical diff iculties. This has curtailed some meditation and ceremony activities of the Temple. Donation income has fallen because of this factor. In addition, the cost of the project has increased over the budget. Monks and Templ¢ staff Some sickness was experienced during the previous year that reduced the number of monks and staff available. The number of monks and temple staff has not recovered. This has curtailed some meditation and ceremony activitie5 of the Temple. Donation income has fallen because of this factor. Strurture, governance, and management Constltutlon Ohammakaya Evrope International IDEII is registered as a charitable company limited by guarantee and not having a share capital, as defined by the Companies Act 2006. DEI was set up by a Memorandum of Association and Articles of Association at Companies House on 19 November 2007 and registered as a charity with Charity Commission on 25 January 2017. Methods of appointment or electlon of Trustees The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of As50ciation. New trustees are chosen for their skills. respect of Buddhism and suitabillty to work as a member of the team of trustees. Oiganlsatlonal strurture and decision-making pollcie$ The Trustees With the title "Phra" in their name are Buddhist monks. Usually, monks ordain after graduation from university. They thu5 possess good organi5ational skills in managing temple property. The four Monks are operating the Temple in Manchester with the help of 20 volunteers. One monk acts as the abbot of the temple, the day-to-day operation decision-making 15 reached by agreement between the monk5 and temple staff. The main decision-making is made with the meeting of Trustees. Each Trustee has one vote 8ccordin8 to Artlcles of AsSOClation paragraph 6.
Dhammakaya Europe International {A charitable tompany Ilmited by Euarantee) Trustees report For the year ended 31st December 2023 Strurture, 8overnance, and management Polities adopted for the inductlon and tralnlng of Trustees The Charity Commission Publication "The Essential Trustee-. What you need to know, what you need to do" has'been summarised into both English and Thai. This ha5 been read by all Trustees and discusslons held between the Trustees to reinforce understanding of the main points. The Summary document wa5 given to the new Trustees With discussions being held between the new and existing Trustees. Related party relatlonshlps The Temple cooperates with The Council of Thai Buddhist Monks of the United Kingdom of Great Britain and Ireland ICT8MUKI which consists of 31 temples, such as, Wat Buddhapadipa (London, HQ of CTBMIJK, the fist Thai temple in UK), Wat Mahathat UK (Kings Bromley, secretary of CTBMUKI and so on. CTBMUK has an annyal conference which takes place in an appropriate temple by circular selection. There might be some Special conferences during the year, these conferences purposes are to Share their activities. events, discussion recent Issue and UK visa, The Temple coordinates with all Buddhist temples in UK, particularly in Northwest of UK, As limited of monks, the Temple5 need to coordinate each other to cover all respect of Buddhist regulation. especially for home or restaurant blessing visit inclijding funeral ceremonv. The Dhammakaya group of UK and Europe-wide Temples meet every three months. The meeting includes decision making over the agreement of the cash flows for European Buddhist Network Internal. The Dhammakaya Foundation in Thailand has a larEe modern Buddhist Temple in North of Bangkok. Monks and Temple staff attend training at this facility before joining the Temple in the UK. The Global Buddhist Network GBN internet channel 24-hour daily broadcast is prepared from a collaboration between the Dhammakaya Foundation in Thailand and a Temple in the USA. Dhammakayo Europe International uses thls broadcast facility free of charge. The Dhammakaya Foundation in Thailand has 5,000 monks plus Temple staff. During 2023 £4,900 was Spent to provide rice, food, water, and medicine to feed the monk5 and Temple staff. Dhammakaya Europe International has not received any money from The Dhammakaya Foundation in Thailand. Dhammakaya International Society of the United Kingdom IDISUKI has provided financial asslstance and administration assistance durlng the Manchester Temple establishment, refurblshment and building project. Dhammakaya North United Kingdom has provided decoration, renovation and SLtpport durin8 the Temple refurbi5hrnent and building project. In addition, a Buddhist research project with King's College University of London is or8anised by DISUK.
Dhammakaya Europe International IA charitable company limited by guarantee) Trustees report For the year ended 31st December 2023 Structure, governance, and management Related partles The followln8 trustees of Dhammakaya Europe International are a150 trustees of other Temples as follows: DEI Dhammakaya Europe International DISUK Dhammakaya International Society of the United Kingdom DNUK Dhammakaya North United Kingdom MCG Meditation Centre of Glasgow DEI DISUK DNUK MCG Phra Wairot Treenet Yes Yes Ye5 Ye5 Phra Veera Vin8vorn Yes Yes Yes No Phra Nicholas Thanissaro Yes Yes Ye5 No Phra Seri Rujisri Yes No No No Phra Pichit Choompolpaisal Yes Yes Yes Yes Phra Ronnapop Lapcharoen Yes Yes No Yes Phra Wairot Treenet and Phra Veera Vingvorn are also trustees of some European Temples. Payments amounting to £14,204 and £63,637 were made to Dhammakaya International Society of the United Kingdom. Payments amounting to £6,924 were made to Dhammakaya North United Kingdom. Payments amounting to £1,000 were made to Meditation Centre Glasgow Payments of £7,115 were made to seven European Temples. Payments amounting to £4,900 were made to Temples in Thailand. Whi15t, payments totalling £1,800 were made to other UK based Buddhist organi5ations.
Dhammakaya Europe Internatipnal {A charltable company Ilmbted by guarantee} Trustees report For the year ended 31st Oecember 2023 Strurturei governance. and management SL)tement of Trustees, responslbilities The Trustees (who are also the directors of the Charity for the purposes of company lowl are responsible for preparing the Trustee5' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel. Company law requires the Trustees io prepare financial statements for each financial year, under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, includlng its income and expenditure, for that period. In preparing these financial statements. the Trustees are required to.. select suitable accounting policies and then apply them conslStently,- • observe the methods and principle5 of the Charities SORP IFRS 1021,. • make jud8ments and accounting estimates that are reasonable and prudentj • State whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departure5 disclosed and explained in the financial statements. * prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in busine5S, The Trustees are responsible for keeping adequate accounting records that are 5uffi¢ient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the a55et5 of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Tru5tee5 and signed on their behalf bv: Phra Ronnapop Lapcharoen 5¥ io
Dhammakaya Europe Internatlonal {A charitable company Ilmlted by guarantee) Independent exarniners report For the year ended 31st December 2023 Independent Examiner's Report to the Trustees of Dhammakaya Europe International I'the Charity'l I report to Ihe charity Trustees on my examination of the accounts of the Charity for thè year ended 31 December 2023, which are set out on pa8es 12 to 21. Responsibilitles and Basls of Report As the Trustees of the Charity land its directors for the Purposes of company lawl you are responsible for the preparation of the accounts in accordance wlth the requirements of the Cornpanies Act 2006 (the 2006 Act'l. Having satisfièd myself that the account5 of the Charity are not required to be èudited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my èxamination ol the Charity's accounts carried out under section 145 of the Charities Act 20111'ihe 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145lsllbl of the 2011 Act. Independent Examlner's Statement I have completed my examination. I confirm that no matters have come to my attention in Connection with the examination glving me cause to belleve.. accountin8 records were not kept in respect of the Charlty as reqtslred by sectlon 386 of the 2(MJ6 Act.. or the accounts (lo not a¢¢ord with those records. or the account5 do not comply with the accounting requirements of section 396 of the 2006 Act oiher than any requirement that the accounts givè a 'true and fair, vièw which is not a matter considered as part of an independent examination= or Ihe accounts have not been prepared in accordance wlth the methods and principles of the Statement of Recommended Practice for accountin8 and reportin8 by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 10211. I have no Concerns and have come across no other matter5 in connection with the examination to which attention Should be drawn in this report to enable a proper understandin8 01 the accounts to be leached. R Hunter FCA M J Goldman Ichartered Accountant51 MJG Account5 Limited Hollinwood Business Centre Albert Street Oldham OL8 3QL li
Dhamrnakaya Europe International (A charltsble company Ilrnlted by guarantee) Statement of financlal activities lincorporatlng Income and expenditure account) For the year ended 31st December 2023 Note Unrestricted Total Fund5 2023 Funds 2023 Total Funds 2022 Income from: Donations and legacies 100,276 ICQ.276 144,529 Expenditure on: Charitable activities 196,819 196.819 153,115 Net movement in funds Reconclllatlon of funds: Total funds brought fornard 593,075 593.075 601,661 Net movement in funds 196,5431 196,5431 18,5861 Total funds carried forward 496 532 496 532 593 075 The statement of financial activities includes all gains and losses recogni5ed in the year. The notes on pages 14 to 21 form part of these financial statements. 12
Dhammakaya Europe International (A charitable company limited by guarantee) Balance sheet At 315t December 2023 Note 2023 2023 2022 2022 Fixed assets Tangible assets 432,463 430,957 Current assets Cash at bank and in hand Creditors: amounts fallin8 due wlthin one year Net current assets 69,311 15,2421 166,601 14,4831 io 64,069 162,118 Total assets less current Ilabllltles 496,532 593,075 Total net assets 496 532 593 075 Charity fund5 Restrirted funds Unrestricted funds li li 496.532 593,075 496 532 The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the compony to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their re5pon5ibilities for complying with the requlrements of the Act with respect to accounting records and preparation of financlal statements. The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small company's regime. The financial statements were approved and authorised for i55ue by the Trustees and signed on their behalf by C? Phra Ronnapop Lapcharoen Company Registration Number: 06431232 13
Dhamm3kaya Europe International IA charitsble company limited by guarantee) Notes to the flnancSal statements For ihe year ended 31st December 2023 General information Dhammakaya Europe International IDEII is a tharitable or8anisatton registered with Companies House and Charity Cornmission. DEI advances the Buddhist religion according to the Buddhist religious doctrines an¢J in furtherance of this to promote meditation. Accounting policies 2.1 Basis of preparatlon of financial statements The financial statements have been prepared in accordance with the Charitie5 SORP IFRS 1021 Accounting and Reportin8 by Charities.. Statement of Retornmended Practice applicable to charitie5 preparin8 thetr a¢counts In a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20151, Ihe Financial Reptsrting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006 The Charity has elected to apply all amendments to FRS 102, as set out In the FSnancial Reporting Covncil's triennial review published in December 2017 and Included in Update Bulletin 2 to the Charities SORP IFRS 1021, prior to mandatory adoption for accounting period5 beginning on or fter I january 2019. Dhammakaya Europe International meets the definition tsf a public benefit entity under FRS 102. Assels and liabilities are inltially recognlsed at historical cost or transaction value unless Otherwise stated in the relevant accountin8 policy. 2.2 Income All income is reco8ni5ed once the Charity has entitlement to the income. il is probable that the income will be received, and the amount of intom@ receivable can be measured reliably. 2.3 Expenditure EKpenditure 15 recognised once there is a legal or constructive obligation to transfer economlc benefit to a third party, it Is probable ihat a transfer of e¢onomi¢ benefits will be required in Settlement and the amount of the obligation can be measured reliably. Expenditure is classified bv activity. The costs of ea¢h activity are made up of the total of direct cost5 and shared costs, including support costs involved in undertaklng each activity. Direct C05t5 altributable to a slngle artlvity are allocated directly to that activity. Shared tosts which contribute to more than one activity and 5UPPOrt Costs which are not attributable to a single activity are apportioned between those activities on a basis con51Stent with the use of resources. Central staff costs are allocated on the basis of tirre spent, Jnd depreciation charges allocated on the portion of the a55et'5 USP. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associaled support costs. All expenditure is inclusive of irrecoverable VAT. 14
Dhammakaya Europe International IA charitable company limited by Euaranteel Notes to the financlal statements For the year ended 31st December 2023 The charity is exernpt from corporation tax on its Charitable activities. Accounting pollcies Icontlnuedl 2.4 Tanglble fixed assets and depreciation Tangible fixed assets costing £SOO or more are capitalised and reco8ni5ed when future economic benefits are probable. and the ¢ost or value of the asset can be measured reliably. Tangible fixed assets are Inttially re¢ognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less ateumu1ated deprètiation and any accumulated impairment losses. All costs incurred to brlng a tangible fixed asset Into its intended woTkinB condition should be included in the measurement of c05t. Depreciation is char8ed to allocate the c05t of tangible fixed assets less their residual value over their estimated useful lives, Depreciation is provided on the following bases.. Freehold property Motor vehicles Fixtures and fittings 2.5 Cash at bank and in hand over 50 years over S years over 5 to IS years Cash at bank and in hand includes cash and short.term highly liquid Investments with a short maturity ol three months or less from the date of acquisltion or opening of the deposit or similar account. 2.6 Liabilities and provisions Liabilities are reco8nised when there is an obligation at the Balance Sheet date because of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlernent can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipate5 It will pay io settle the debt or the arnount it has received as advanced payments for the goods or services it must provide. Provisiorns are measured ai the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material. the provision is based on the present value of those amounts, discc*unted at the pre-tax discount rate that reflect5 the risks specific to the liability. The unwindin8 of the discount is reco8Thised in the Statement of Financial Activities as a finance cost. 2.7 Financlal instruments The Charity only has financial assets and financial Ilabilities of a kind that qualify as basic financlal instrument5. 8asi¢ financial instruments are initially recognised at transaction value and svbsequently measured at their settlement value except for bank loans which afe subsequently measured at amortised cost usin8 the effective interest method. 15
Dhammakaya Europe International (A charitable company Ilmited by guarantee) Notes to thè fin#nc5al statements For the year ended 31st December 2023 Accountin8 politiès Itontinuedl 2.8 Fund accounting General funds are ynrestricied funds which are available for use at the discretlon of the Trustees In furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with speclflc restrlctions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raisin8 and administersn8 such funds arè charged against the specific fund. The aim and use ol eaeh restricted fund is Set out in the notes to the financial statement5. Income from donations and le8acies Unrestricted Funds 2023 £ Total Funds 2023 £ Total Funds 2022 Donations Solar cell income Gift aid claims received from HMRC l(KJ,159 118 100.159 118 143,963 566 100 276 AnaWsis of expenditure on charitable artivities Summary by fund type Unrestricted Funds 2023 £ Total Fund5 2023 £ Total Funds 2022 Temple upkeep 196,819 196,819 153,115 AnaSiS of expendituTe by activities Unrestricted Funds 2023 £ Total Funds 2023 £ Total Funds 2022 Costs of charitable activities 196,819 196,819 153,115 16
Dhammakaya Europe International IA charitsble company limited by guarantee) Notes to the financial statements For the year ended 31st December 2023 Analysis of expenditurè by activlties Icontinuedl Analysis of direct costs Total Funds 2023 £ Total Funds 2022 £ Staff costs Depreciation Courses and welfare Light and heat Rate5 and water Insurance Repairs and maintenance Telephone and internet Printin& postage, stationery, and computer expenses Sundry expenses Sustenance, food, and drink Ceremony expenses Monks and Temple staff public work expenses Travel expenses Legal and professional Bank charges and interest Donations to DISUK Central Fund Donations to DISUK Donations to DNUK Donations to Meditation Centre Glasgow Donations to Buddhist organisations Accountancy Independent examination 10,743 4,686 87 14,233 1,683 3,322 23.026 876 1,429 3,052 4,755 6,295 7,365 8,887 1,575 82 14,204 63,637 6,924 1,000 13,815 3.913 1.230 9,664 2,876 7,883 1,622 2,510 6,962 465 666 1,961 3,133 18,224 160 6,571 66 9,204 20,663 2,235 2,000 51,767 3,633 850 196 819 153 115 17
Dh?mmakaya Europe International IA charitable company Ilmited by guarantee) Notes to the financial statements For the year ended 31st December 2023 Independent examiners remuneratlon 2023 £ 2022 £ Fees payable to the independent examiner for the independent examination of the charity's annual accounts 1.230 850 Fees payable to the independent examiner ift respect of all other services not included above Staff costs 2023 £ 2022 £ Wages and Salaries 743 The average number of persons empltsyed by the charity during the year was as follows.. 2023 number 2022 number Monks No employee received remuneration amounting to more than £60,0 in either year. All monk5 and temple staff have dedicated their lives to work for the temple with a small sum of wages (around £150 to £200 each monthl. They perform Buddhist precepts and reEulations within the temple area as minister of religion and religious workers. Accommodation, food, travelling, anLI necessory needs are provided by the temple. Therefore, the minimum wage is exempt as stated in www.gov.uk/national-minimum- wage/who-gets-theminimum-wa8e people living and workin8 in a religiou5 commijnity are not entitled to the National Minimum Wa8e or National Living Wage. 18
Dhammakaya Europe International (A charitable company limited by guarantee) Notes to the financial 5tatem¢nts For the year ended 31st December 2023 Trustee5' remuneration and expen5e5 During the year. no Trustees received any remuneration or other benefits12022 - £NILI, During the year ended 31 December 2023, expenses totalling £2.400 were reimbursed or paid directly to one trustee12022 - £2,400 to one Trustee). There were some reasonable trLtstees' expenses which relate to their duties as trustees in attending meetings. One trustee is a monk resident at the Manchester Temple living in a community of monks, each month £200 is paid to cover mobile phone and other expenses relating to his work as a monk. Tangible fixed assets Freehold property £ Motor vehicles £ Fixture5 and fittin85 É Total £ Cost or valuation At I"January 2023 Additions At 31st December 2023 435.154 15,000 30,506 6,192 480,660 6,192 486 852 435 154 Depretiation At I" January 2023 Charge for the year At 31st December 2023 24,803 1,686 13,000 11,900 3,000 49,703 4,686 Net book value At 31st December 2023 At 31" December 2022 408,665 410,351 2,000 2,000 21,798 18,606 432,463 430,957 io. Credltors.. Amounts falling due within one Year 2023 2022 Other creditor5 5,242 4,483 19
Dhammakaya Europe Internatlonal IA charitable company limited by guarantee) Notes to the flnancial stalements For the year ended 315t December 2023 ii. Movement in funds At l January 2023 Net movement At 31st December 2023 Unrestricted general fund 593.075 196,5431 496,532 Net movement in fvnds. included above are as follows.. Incoming resourcès Resources expended Movement in funds Unrestricted general fund ICQ,276 196,819 196,5431 ComparatSves for movernent in funds.. At I" January 2022 Net movement At 31" December 2022 Unrestricted general fund 601,661 18,5861 593,075 Net movement in funds, Included above are as follow5.. Incoming resources Resources expended Movement in funds Unrestrirted general fund 144.529 153,115 18,5861 20
Ohammakaya Europe International (A ¢haritsble Company limited by 8uaranteel Notes to the financial statements For the year ended 31st December 2023 12. Related party transactions The following trustees of Dhammakaya Europe International are also trustees of other Temples as follows: DEI Dhammakaya Europe International DISUK Dhammakaya International Society of the United Kingdom DNUK Dhammakaya North Unlted Kingdom MCG Meditation Centre of Glasgow DEI DISUK DNUK MCG Phra Wairot Treenet Yes Yes Yes Yes Phra Veera Vingvorn Yes Yes Ye5 No Phra Nicholas Thanissaro Yes Ye5 Yes No Phra Seri Rujisri Yes No No No Phra Pichit Choompolpaisal Yes Ye5 Yes Yes Phra Ronnapop Lapcharoen Yes Yes No Yes Phra Wairot Treenet and Phra Veera Vingvorn are also trustee5 of 59me European Temples. Payments amounting to £14,204 and £63,637 were made to Dhammakaya InternatlODal 50¢iety of the United Kingdom. Payments arnountinB to £6,924 were made to Dhammakaya North United Kingdom. Payment5 amounting to £1,000 were made to Meditation Centre Glasgow Payments of£7,IIS were made to seven European Temples. Payments amounting to £4.900 were made to Temple5 in Thailand. Whilst, payments totslling £1,8(KJ were made to other UK based Buddhist organisations. 21