Dhammakaya Europe International
{A charltable company Ilmlted by guarantee)
Company number 6431232
Charfty number 1171318
Unaudlted
Trustees annual report and flnancial statements
For the year ended 31° December 2024

Dhammakaya Europe International
(A charitable company limited by guarantee)
Trustees report
Itolo
Independent examiners report
li
Statement of financial activities
12
Balance sheet
13
Notes to the financial statements
14to21

Dhammakaya Europe Internatlonal
(A charitable company limited by guarantee)
Trustees report
For the year ended 3tst December 2024
The Trustees present their annual report together with the financial statements of the
DHAMMAKAYA EUROPE INTERNATIONALfor the year l January 2024 to 31 December 2024. The
Annual Report serves the purposes of both a Trustees. report and a directors, report under company
law. The Trustees confirm that the Annual Report and financial ststements of the charitable
company comply with the current sL*utory requirements, the requirements of the charitable
company's governing document and the provisions of the Statement of Recommended Prartice
(SORP} applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS1021 {effective l January 20191,
since the Charity qualifies 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) Regulations 2013 has been ornitted.
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 2023)
Company registered number
6431232
Charity registered number
1171318
Registered office
233A Edgeley Road
Stockport
SK3 OTL
Company secretary
Phra Pichit Choompolpaisal
Chief executive offI￿r
Phra Ronnapop Lapcharoen
Accountants
Brentwood Accounting and Tax
IA CR Farm Estate
Brentwood Road Herongate Essex CM13 3LH
Independent examiner
M J Goldman Chartered Accountants
Hollinwood Business Centre
Albert Street Oldham Lancashire OL8 3QL

Dhammakaya Europe Internatlonal
(A charltable company limited by guarantee)
Trustees report
For the year ended 3tst December 2024
Objectlves and artlvltles
Policies and objectives
The purpose of the charity as set out in the governin8 document, memorandum, and articles of
association, is to advance the Buddhist religion and in furtheran￿ of this to promote meditation.
The word "Dhammakaya, has the following meaning:
Dhamma"_ refer to the teaching of The Lord Buddha.
"Kaya"
refer to each person's physical body that contains enlightenment.
"Dhamma, and "Kaya" are Buddhist terms written in the Pali language,
In setting objectives and planning for activities. the Trustees have given due consideration to general
guidance published by the Charity Commis%on relating to public benefit, including the guidance
'Public benefit running a charity IPB2)',
Activitles undertaken to achleve objertlves
The Charity aim is to advance the Buddhist religion. This is done by holding ceremonies that include
monks giving Dhamma talks mainly to promote pea￿ and goodness in society. In addition,
rneditation gives people a clear rested mind aimed at spreading peace and goodness through
society.
The following activities have been carried out using Line:
There are several activities undertaken on Buddhist special days. These include ￿reMonIeS with
blessing from the monks and meditation. These have induded people from the local community of
several religious traditions not just Buddhist.
There are a significant number of participants from the Thai community. in addition, the Temple is
attrartin8 non-Thai participants from the local community
The, short-term aims are to attrart more partiapants for ￿reMOnieS and meditstion. In addition, to
complete the refurbishment works to the reception.
The long-term aims are to complete the refurbishment work giving a Buddhist Temple for the
community to use and appreciate the serenity and calm atmosphere. In addition, to have more
monks and temple staff leading to increased capacity for ceremonies and meditation.

Dhammakaya Europe Intematlonal
(A charltable company limited by guarantee)
Trustees report
For the year ended 3tst December 2024
Objettives and artivities
Main artivities undertaken to further the Charity's purposes for the public benefft.
The main activities undertaken in relation to the purposes of the charity are as follows:
Manchester 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 luhch that are followed by a blessing by the Monks. The main ￿remonY is held on the
first Sunday of the month, an annual Kathina ￿remonY is held, and invitations are extended to the
local community, Meditation dasse5 are held each week There is a well-maintained dormitory and
washing facilities that are well used with a small carpark and garden.
Monks visit outside organisations to demonstrate meditation. These include schools, public and
prlvate organisations.
There are an average of two monks at the Temple and one Temple staff
Publlc benefft
Public benefit is atthe heart of what it means to be a charity. Two key prinaples define this area.
l. There must be identifiable benefits,
2. The benefits must be to the public
The trustees must carry out the following
l. 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 artivities undertaken forthe public benefit and confirm their
compliance with this duty.

Dhammakaya Europe Intematlonal
(A charitable company limlted by guarantee)
Trustees report
For the year ended 3tst December 2024
Objectlves and actlvltles
Volunteers
Twenty volunteers share their help with someone visitlng every day of the yearto cookfood, offer
food to the monks, help with cleaning and renovation, and help with ceremonies. Volunteers give
some hours of their time each week. The trustees would like tothank the volunteers for their
dedicated work.
Achlevements and perforniance
Maln achlevements of the Charity
The Manchester Temple activities during the year indude the following:
The Temple was open to the public 365 days of the year. MediLition 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
Evening chanting. that includes meditstion, tskes place between 18.00 and 19.00 every day. The
public are welcome.
Buddhist special days are Celebrated where visitors receive a blessing frorn the monks and food is
provided free of charge.
Revlew of activities
Temple activities consists of regular 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.
Some mediation classes were available to participants.
The annual Kathina ￿remonY during October attracted both an attendan￿ at the Temple and
Zoom participants. This is the main annual artivity which most Buddhist people intend to
accumulate Merit for future life.

Dhammakaya Europe International
IA charitable company limited by guarantee)
Trustees report
For the year ended 31st December 2024
Achievements and performance
Review of activities
Where possible ceremonies and meditation were made available to supporters and visitors.
Meditation classes we.re held Tuesday evenings. Improvement work to the reception suffered a
setback with Trustees and supporters continuing work to achieve a solution.
Improvement to reception area of Temple building
This project suffered a setback due to technical difficulties that are continuing. 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.
Change of Abbott
The Abbott, Phra Seri, needed to fulfil certain visits to Buddhist Temples both in the UK and
overseas. This has curtailed some meditation and ceremony activities of the Temple. During the
year, Phra Ronnapop a trustee assumed the position of Abbott.
Improvement works to the Temple
The new Abbott worked to improve the Temple including additions to fixtures and repair works.
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 reason,
they continue to adopt the going concern basis in preparing the financial statements. Further details
regarding the adoption of the going concern basis can be found in the accounting policies.
Financial position
During the year Donation income increased while expenditure decreased. Expenditure however still
exceeded Donations leading to a net reduction of £5,167 in funds at the year end.

Dhammakaya Europe International
(A charltable company limited by guarantee)
Trustees report
For the year ended 3tst December 2024
Reserves policy
The Trustees have reviewed reserves 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
reserves required to provide a financial cushion in the bank account to support Temple activitie5 are
estimated at £30,000. Tangible fixed assets are excluded from reserves. In addition, the Temple
buildings are old and £120,000 is committed to cover emergency repairs, £Nil to cover
improvements to the building during 2025 and £Nil forthe purchase of a property close to the
Temple for female Temple staff.
Exdude from reserves £ Resenies £
491,000
Total funds
Tangible fixed a55ets not available for general purposes
Committed to cover emergency repairs and new vehicle
Committed for improvement works during 2025
Committed to purchase a property close to the Temple
for Temple staff to live
Actual reserves
Amount required by reserves policy
Shortfall
In our judgement, the actual reserves are broadly in line with required reserves.
454,000
10,000
(464,000)
27,000
30,000
3,000

Dhammakaya Europe International
(A charitable company limited by guarantee)
Trustees report
For the year ended 31st December 2024
Financial review
Improvement to reception area of Temple building
This project continues to be unfinished. This project has suffered a setback due to technical
difficulties. 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 Tetnple staff
Some Temple continue to try and increase the number of monks and temple staff. The number of
monks and temple statt has not recovered. This has curtailed some meditation and ceremony
activities of the Temple.
Structure, governance, and management
Constitution
Dhammakaya Europe International (DEI) 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.
Method5 of appointment or election 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 Association.
New trustees are chosen for their skills. respect of Buddhism and suitability to work as a member of
the team of trustees.
Organisational structure and decision-making policies
The Trustee5 With the title "Phra" in their name are Buddhist monks. Usually, monks ordain after
graduation from university. They thus possess good organisational 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 is reached by
agreement between the monks and temple staff. The main decision-making is made with the
meeting of Trustee). Each Trustee has one vote according to Articles of Association paragraph 6.

Dhammakaya Europe International
(A charitable company Ilmited by 8uarantee)
Trustees report
For the year ended 31st December 2024
Stfurture, governance, and management
Policies adopted for the induction and traFnlng 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 has been read by all Trustees and
discussions held between the Trustees to reinforce understanding of the main points.
The Summary document was given to the new Trustees With discussions being held between the
new and existing Trustees.
Related party relationshlps
The Temple cooperates with The Council of Thai Buddhist Monks of the United Kingdom of Great
Britain and Ireland (￿8MUK) 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 cfBMUK)
and $0 on. CTBMUK has an annual 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 re￿nt issue and UK visa,
The Temple coordinates with all Buddhist temples in UK, particularly in Northwest of UK, As limited
of monks, the Temples need to coordinate each other to cover all respect of Buddhist regulation,
especially for home or restaurant blessing visit including funeral ceremony.
The Dhammakaya group of UK and Europe-wide Temples meet every three months. The meetin8
includes decision making over the agreement of the cash flows for European Buddhist Network
Internal.
The Dhammakaya Foundation in Thailand has a large 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 Ternple in the USA.
Dhammakaya Europe International uses this broadcast facility free of charge.
The Dhammakaya Foundation in Thailand has 5,000 monks plus Temple staff. During 2024 £Nil was
spent to provide rice, food, water, and medicine tofeed the monks and Temple staff. Dhammakaya
Europe International has not re￿iVed any money from The Dhammakaya Foundation in Thailand.
Dhammakaya International Society of the United Kingdom {DISUK) has provided financial assistance
and administration assistance during the Manchester Temple establishment, refurbishment and
building projert. Dhammakaya North United Kingdom has provided decoration, renovation and
support during the Temple refurbishment and building project. In addition, a Buddhist research
project with King's College University of London is organised by D15UK.

Dhammakaya Europe International
(A charltable company Ilmfted by guarantee)
Trustees report
For the year ended 31st December 2024
Strurture, governance. and management
Related partles
The following trustees of Dhammakaya Europe International are also trustees of otherTemples 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
Yes
Yes
Phra Veera Vtngvorn
Yes
Yes
Yes
Phra Nicholas Thanissaro
Yes
Yes
Yes
No
Phra Seri Rujisri
Yes
No
Phra Pichit Choompolpaisal
Yes
Yes
Yes
Yes
Phra Ronnapop Lapcharoen
Yes
Ye5
No
Yes
Phra Wairot Treenet and Phra Veera Vingvorn are also trustees of some European Temples.
Payments amounting to £9,987 and £2,200 were made to Dhammakaya International Society of the
United Kingdom. Payments amounting to £1,000 were made to Dhammakaya North United
Kingdom. Payments amounting to £Nil were made to Meditation Centre Glasgow
Payments totalling £1,100 were made to other UK based Buddhist organisations.

Dhammakaya Europe Internatlonal
(A charitable company limited by guarantee)
Trustees report
For the year ended 31st December 2024
Strurture, governance. and mana8ement
Statement of Trustees. responslbillties
The Trustees (who are also the directors of the Charity for the purpose5 of company lawl are
responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting practi￿).
Company law requires the Trustees to prepare financial ststements 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 resour￿$ and
application of resources, including its income and expenditure, for that period. In preparing these
financial statements, the Trustees are required to:
• selert suitable accounting policies and then apply them consistently,. • observe the methods and
principles of the Charities SORP (FRS 102). . make judgments and accounting estimates that are
reasonable and prudent. • State whether applicable UK Accounting Standards (FRS 102) have been
followed, subject to any material departures disdosed and explained in the financial statementsi •
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the Charity will continue in business,
The Trustees are responsible for keeping adequate accounting records that are sufficient 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 assets of the Charity
and hence for taking reasonable steps forthe prevention and detection of fraud and other
irregularities.
Approved by order of the rnembers of the board of Trustees and signed on their behalf by:
Phra Ronnapop Lapcharoen
11 (ffD&EL
10

Dhammakaya Europe International
IA charitable company limited by guarantee)
Independent examiners report
For the year ended 31st December 2024
Independent Examiner's Report to the Trustees of Dhammakaya Europe International ('the Charity'}
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31
December 2024, which are set out on pages 12 to 21.
Responsibilities and Basis 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 with the requirements of the Companies Act 2006 (the 2006 Act'l.
Having satisf led myself that the accounts of the Charity are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of the
Charity's accounts carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out
my examination I have followed the Directions given by the Charity Commission under section 14515llbl of
the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination givinE me cause to believe that in any material respert-.
accounting records were not kept in respect of the Charity as required by section 386 of the 2006
Act.. or
the accounts do not accord with those records- or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair, view which is not a matter
considered as part of an independent examination- or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland IFRS 102}.
I have no concerns and have come acr055 no other matters in connection with the examination to which
attention should be drawn in this report to enable a proper understanding of the account5 to be reached.
Richard Hunter FCA
M J Goldman Ichartered Accountants)
MJG Accounts Limited
Hollinwood Busines5 Centre
Albert Street
Oldham
OL8 3QL
li

Dhammakaya Europe International
(A charltable company limited by guarantee)
Statement of financial activltles (Incorporatlng Income and expendtture account)
For the year ended 31st December 2024
Note
Unrestrie(ed
Total
Funds 2024 Funds 2024
Total
Funds 2023
Income from:
Donations and legacies
117.666
117,666
100,276
Expendlture on:
Charitable activities
122,833
122,833
196,819
Net movement in funds
Reconclliation of fvnds:
Total funds brought forward
496,532
496,532
593,075
Net movement in funds
(5,167)
15.167)
(96,5431
Totsl funds carried fonward
491365
491365
496 532
The statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 14 to 21 form part of these financial statements.
12

Dhammakaya Europe Internatlonal
(A charitable company Ilmited by guarantee)
Balance sheet
At 31st December 2024
Note
2024
2024
2023
2023
Flxed assets
Tangible assets
454,513
432,463
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
Net current assets
42,438
(5,586)
69,311
(5,242)
io
36,852
64,069
Total assets less current Ilabilities
491,365
496,532
Total net assets
491365
496 532
tharity funds
Restricted funds
Unrestricted funds
li
li
491,365
496,532
491365
496 532
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in
accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with
respect to accou nting records and preparation of financial statements.
The financial statements have been prepared in accordan￿ with the provisions applicable to
entities subjectto the small companvs regime.
The financial statements were approved and authorised for issue by the Trustees and signed on
their behalf by
Phra Ronnapop Lapcharoen
Company Registration Number: 06431232
13

Dhammakaya Europe International
IA charitable company limited by guarantee)
Notes to the financial statements
For the year ended 31st December 2024
Gener31 information
DhammakBya Europe International IDEI) is a charitable organisation registered with Companies
House and Chai'ity Commission. DEI advances the Buddhist religion according to the Buddhist
religious doctrines and in furtherance of this to promote meditation.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.- Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland IFRS 1021, the Companies Act 2CJ)6 and UK Generally Accepted Accounting
Practice.
The financial statements are presented in sterling. which is the functional currency of the
company. Monetary amounts in these financial statements are rounded to the nearest £.
Dhammakai'a Europe International meets the definition of a public benefit entity under FRS 102
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy
2.2 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income will be received, and the amount of income receivèble can be measured reliably.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic
benefit to a third party, it is probable that a transfer of economic benefits will be required in
settlement and the amount ot the obligation can be measured reliably. ExpenditLtre is classified bv
activity. The costs of each activity are made up of the total of direct costs and shared costs.
including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are 311ocated directly to that activity. Shared costs which contribute to more than one
activity and sUPPOrt cost5 which are not attributable to a single activity are apportioned between
those activities on a basis consistent with the use of resources. Central staff costs are allocated on
the basis of time spent. and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities
which further the Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
14

Dhammakaya Europe International
{A charitable company limited by 8uarantee)
Notes to the financlal statements
For the year ended 31st December 2024
The charity is exempt from corporation tax on its charitable artivities.
Accounting policies (continued)
2.4 Tangible fixed assets and depreciation
Tangible fixed assets costing £5(Kl or more are capitalised and recognised when future economic
benefits are probable, and the cost or value of the asset-can be measured reliably
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model,
tangible fixed assets are measured at cost less accumulated depreciation and any accumulated
impairment losses. All costs incurred to bring a tan8ible fixed a55et into its intended workin8
condition should be induded in the measurement of cosL
Depreciation is charged to allocate the cost of tangible fixed assets les5 their residual value over
their estirnated 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 5 years
over 5 to 15 years
Cash at bank and in hand intludes cash and short-terni highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
2.6 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balan￿ 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 settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity antiupates it will pay to settle the debt or
the amount it has re￿iVed as advanced payments for the goods Of services it must provide
Provisions are measured at the best estimate of the arnounts required to settle obligation
Where the effett of the time value of money is material, the probision is based on the present
value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to
the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as
finance cost.
2,7 Financial instruments
The Charity only has finanaal assets and finanaal liabilitie5 of a kind that qualify as basic financial
instruments. Basic financial instruments are initialty recognised at transaction value and
subsequently measured at their settlement value except for bank loans which are subsequently
measured at amortised cost using the effective interest method.
15

Dhammakaya Europe Internatlonal
(A charitable company limited by guarantee)
Notes to the flnanclal statements
For the year ended 3tst December 2024
Accounting policies (continued)
2.8 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees
in furtherance of the general objectives of the Charity and which have not been designated for
other purpo
Restricted funds are funds which are to be used in accordance with speafic restrictions irnposed
by donors or which have been raised by the Charity for particular purposes. The costs of raising
and administering such funds are charged against the speafic fund. The aim and use of each
restricted fund is set out in the notes to the financial statements.
Income from donations and legaaes
Unrestricted
Funds 2024 £
Total
Funds 2024 £
Total
Funds 2023
Donations
Solar cell income
Gift aid claims received from HMRC
Donations from DISUK
106,622
593
5,452
5,000
106,622
593
5,452
5,000
100, 159
118
117 666
117 666
100 276
Analysis of expenditure on charitable artivities
Summary by fvnd type
Unfestricted
Funds 2024 £
Total
Funds 2024 £
Total
Funds 2023
Temple upkeep
122,833
122,833
196,819
Analysis of expenditure by activities
Unrestricted
Funds 2024 £
Total
Funds 2024 £
Total
Funds 2023
Costs of charitable artivities
122,833
122,833
196,819
16

Dhammakaya Europe International
(A charltable company Ilmlted by guarantee)
Notes to the fSnancial statements
For the year ended 31st December 2024
Analysis of expenditure by activities (continued)
Analysis of direct costs
Total
Funds 2024 £
Total
Funds 2023 £
Staff costs
Depreciation
Courses and welfare
Light and heat
Rates and water
Insuran
Repairs and maintenance
Telephone and internet
Printing, postage, stationery. and computer expense5
Sundry expenses
Sustenan￿, 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
Accountanvi
Independent examination
19,670
6,645
1,950
15,599
3,316
1,418
15,210
579
121
554
8,845
1,670
3,500
24,408
10,743
4,686
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
175
9,987
2,200
1,000
I,ioo
4,066
820
122 833
196 819
17

Dhammakaya Europe Internatlonal
{A charltable company limited by guarantee)
Notes to the financial statements
For the year ended 31st December 2024
Independent examiners remuneration
2024 £
2023 £
Fees payable to the independent examiner for the independent
examination of the charitys annual accounts
820
1,230
Fees payable to the independent examiner in respect of all other
services not included above
Staff costs
2024 £
2023 £
Wages and salaries
The average number of persons employed by the charity during the year was as follows:
2024
number
2023
number
Monks
No employee received remuneration amounting to more than £60,000 in either year.
All monks and temple staff have dedicated their lives to work for the temple with a small sum
of wages {around £150 to £200 each month). They perform Buddhist precepts and
regulations within the temple area as minister of religion and religious workers.
Accommodation, food, travellin& and necessary needs are provided by the temple.
Therefore, the minimum wage is exempt as stated in www.gov.uVnational-minimum-
wage/who%ets-theminimum-wage people living and working in a religious community are
not entitled to the National Minimum Wage or National Living Wage.
18

Dhammakaya Europe International
(A charltable company limited by guarantee)
Notes to the flnanclal statements
For the year ended 31st December 2024
Trustees, remuneration and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits (2023 - £NILI,
During the year ended 31 De￿rnber 2024, expenses totalling £2,400 were reimbursed or
paid directly to one trustee (2023 - £2,400 to one Trustee). There were some reasonable
trustees, expenses which relate to their duties as trustees in attending meetings. One trustee
is a monk resident at the ManchesterTemple living in a community of monks, each month
£200 is paid to cover mobile phone and other expenses relating to his work as a rnonk.
Tangible fixed assets
Freehold
property £
Motor
vehicles £
Fixtures and
fittings £
Total £
Cost or valuatlon
At I" January 2024
Additions
At 31st December 2024
435,154
15,000
36,698
28,695
486,852
28,695
515 547
435 154
Depreciation
At I" January 2024
Charge for the year
At 31st December 2024
26,489
1,645
13,000
14,900
5,000
54,389
6,645
Net book value
At 31st December 2024
At 31" December 2023
407,020
408,665
2,000
2,000
45,493
21,798
454,513
432,463
io.
Creditors: Amounts fallin8 due within one year
2024
2023
Other creditors
5,586
5,242
19

Dhammakaya Europe International
(A charitable company limited by guarantee)
Notes to the financlal ststements
For the year ended 31st December 2024
ii.
Movement in funds
At I"January 2024
Net movement At 31st December 2024
Unrestricted general
fund
496,532
(5,167)
491,365
Net movement in funds, included above are as follows:
Incoming resour￿5
Resources expended
Movement in funds
Unrestricted general
fund
117,666
122,833
(5,167)
Comparatives for movement in fijnds:
At I" January 2023
Net movement At 31" December 2023
Unrestricted general
fund
593,075
196,543)
496,532
Net movement in funds, included above are as follows:
Incoming resources
Resources expended
Movement in funds
Unrestricted general
fund
100,276
196,819
196,543)
20

Dhammakaya Europe International
(A charltable company Ilmfted by guarantee)
Notes to the financial statements
For the year ended 3tst December 2024
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 United Kingdom
MCG Meditation Centre of Glasgow
DEI
DISUK
DNUK
MCG
Phra Wairot Treenet
Yes
Yes
Yes
Yes
Phra Veera Vingvorn
Yes
Yes
Yes
Phra Nichola5 Thanissaro
Yes
Yes
Yes
Phra Seri Rujisri
Yes
No
Phra Pichit Choompolpaisal
Yes
Yes
Yes
Yes
Phra Ronnapop Lapcharoen
Yes
Yes
Yes
Phra Wairot Treenet and Phra Veera Vingvorn are also trustees of some European Temples.
Payments amounting to £9,987 and £2,2LKI were made to Dhammakaya International Society of the
United Kingdom. Payments amounting to £1,000 were made to Dhammakaya North United
Kingdom. Payments amounting to £Nil were made to Meditation Centre Glasgow
Payments totalling £1,100 were made to other UK based Buddhist organisations.
21