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
#195

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)
y￿Steel 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 re￿ptIOn.
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
rese￿e5 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
Ana￿SiS 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