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2024-05-31-accounts

ANUKAMPA BHIKKHUNI PROJECT

(A company Limited by Guarantee) Annual Report & Financial Statements For the year ended 31 May 2024

Registered Charity (England & Wales) : 1172570 Company Registration Number : 10158053

ANUKAMPA BHIKKHUNI PROJECT ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

CONTENTS PAGES
Reference and Administrative Details of the charity, its trustees and advisers 02
Trustees’ Annual Report (Including Directors’ Report) 03 - 07
Independent Examiner’s Report 08
Statement of Financial Activities (Including Income & Expenditure Account) 09
Balance Sheet 10
Notes to the Financial Statements 11 - 17

ANUKAMPA BHIKKHUNI PROJECT REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MAY 2024

Charity Name ANUKAMPA BHIKKHUNI PROJECT Charity No (England & Wales) 1172570 Company No (England & Wales) 10158053 Registered Office 16 Blenheim Close, Shepreth, ROYSTON, SG8 6PT Website Address www.anukampaproject.org All those who served as a Trustee in the reporting period and as at date, the report was signed are as follows. Current Trustees Ven . Bhikkhu Brahmavamso (Chair) Alison Claire French (Secretary) Manori Kokila Wickremasinghe (Treasurer) (Appointed 21/11/2023) Thamali Ranuji Wickramasinghe Kenneth Alfred Richardson (Appointed 06/08/2023) Elena Hui Ling Han (Appointed 21/11/2023) Matthew David Pountney (Appointed 10/12/2023)

Trustees resigned/retired during the year Malika Vijayanthi Hapuarachchige Don (Trustee until 21/11/2023) Sanjaya Kodituwakku (Trustee until 06/08/2023) Bankers HSBC Bank PLC 54 High Street Surrey KT19 8DS Independent Examiner MGT SILVER THRONE Chartered Accountants & Tax Advisers 23, Sangley Road London SE25 6QT

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ANUKAMPA BHIKKHUNI PROJECT TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MAY 2024

The Trustees, who are the Directors of the Company for the purposes of company law, are pleased to present their Report and Financial Statements together with the Independent Examiner’s Report for the year ended 31 May 2024.

OBJECTS & ACTIVITIES

Objects

To advance Theravada Buddhism in the UK for the benefit of the public primarily by:

Public Benefit

Through its work, the charity does or will offer the following public benefits:

ACHIEVEMENTS & PERFORMANCE

Review

In February 2024 a larger property on the outskirts of Oxford was purchased by the charity and is now known as Anukampa Grove Bhikkhuni Monastery. This move was necessary to provide adequate space for Venerable Canda, women training towards bhikkhuni ordination, a lay steward, lay and monastic visitors and to serve the needs of the local Buddhist community. It is therefore both a huge achievement and a big step in continuing to meet the charity’s aims and objectives. As of July 2024, Anukampa Grove Bhikkhuni Monastery has been officially registered as a place of worship.

Anukampa Grove will be able to accommodate larger gatherings of visitors wishing to offer dana and take part in Buddhist practices. The residence is in a rural area, offering an inspiring space and environment conducive for meditation and an ideal base from which to teach and train. There is also ample outdoor space which can be used for walking meditation and to build kutis – individual mediation huts – in the future. Venerable Upekkha Bhikkhuni was present for the move to Anukampa Grove and there have also been many visiting monastics since, including the local Oxford sangha.

Organisation and Volunteers

There is currently a group of dedicated Trustees with different skills and roles who are working to support the charity and its aims. Recent Trustee roles include leading the new property purchase and sale of the Maywood Road property and overseeing the application for Anukampa Bhikkhuni Project to obtain license to support aspirants coming from overseas.

The volunteers continue to support Venerable Canda and Anukampa Bhikkhuni Project either by offering regular administrative or financial assistance, or when the need arises such as during teaching tours and retreats.

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ANUKAMPA BHIKKHUNI PROJECT TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MAY 2024

Teaching and Community Engagement

Ajahn Brahm gave a series of talks, a 3-day non-residential retreat with Venerable Canda in Sheffield, and a 2-day non-residential retreat in Oxford in November 2023. In January 2024, Venerable Canda was invited to be one of the faith leaders speaking at the beginning of a public peace talk held in central London. She has accepted many UK teaching invitations throughout the year, as well teaching a week-long retreat in the US, and co-teaching an 8-day retreat in Norway with fellow monastic Ajahn Nitho.

Venerable Canda has continued to offer thrice-weekly teachings and guided meditations via Zoom, including the popular Sutta (early Buddhist text) discussions, reaching an international audience, as well as organising guest teachings via Zoom. The online Anukampa newsletter, providing charity updates, event information and resources, has approximately 2 000 subscribers.

Dana and Fundraising opportunities

All talks and retreats given provide a direct opportunity for dāna (donations) to be offered by members of the public and there have been regular donations in response to the Zoom teachings and online events. At certain times there have been fundraisers for specific purposes, such as Ajahn Brahm’s weekend in-person retreat of November 2023, which was to fundraise for the purchase of the property that is now Anukampa Grove.

Supporters are given the opportunity to offer regular grocery deliveries and vegetable boxes, as well as other requisites. Needed items are circulated through links on the Anukampa website and via two Anukampa WhatsApp groups that supporters can ask to join. Venerable Canda has also been receiving regular meal offerings, providing Buddhist groups and individuals an opportunity to make merit and receive blessings.

Educational activities & materials

Recordings of retreats and talks have continued to be made public and free of charge via Anukampa’s YouTube channel and via website links, with many being live-streamed at the time. There are currently 833 videos uploaded to Anukampa’s YouTube channel, which has approximately 8 000 subscribers, and the Anukampa Facebook page has 7 300 followers.

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ANUKAMPA BHIKKHUNI PROJECT TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MAY 2024

FINANCIAL REVIEW

Summary

The total Income received/receivable during the year ended 31 May 2024 amounted to £769,767 (2023: £194,293) of which £62,048 (2023: £53,446) were expended on the charitable activities during the year. This resulted in a net increase of the unrestricted fund of £707,719 (2023: £140,847) during the year.

The charity maintains a bursary fund (restricted fund), which is made up of donations specifically received for the purpose of the fund. This restricted fund enables and subsidises low-income members of the public to attend the ticketed events at a reduced rate. Donations to the bursary fund during the year amounted to £0 (2023: £0) and contributions worth £0 (2023: £885) were utilised during the year ended 31 May 2024.

Risk Management

The Trustees regularly review the risks to which the Association is exposed. They do not consider that there are any substantial risks beyond the liabilities disclosed in the financial statements. The Charity’s insurance policy covers public liability and finance & administration liability. The Trustees accept that the Charity’s reputation could be at risk through activities such as money laundering but consider that the Charity has policies and procedures in place that provide reasonable protection to mitigate these risks.

Reserves Policy

The reserves policy is regularly reviewed and has been maintained at the previously agreed amount of £30,000.

STRUCTURE, GOVERNANCE & MANAGEMENT

Governing Document

The Charity was first established in 2016 as a charitable company registered under the companies Act 2007. It is now a charitable company limited by guarantee, which was incorporated on, and governed by its Articles of Association dated, 11 March 2016.

Each member of the Company is required to contribute an amount not exceeding £10 should the Company be wound up while he/she is a member, or within one year after he/she ceases to be a member. The Directors are the members of the Company. The Articles are supported by Regulations for Subscribing Members, which were last updated in November 2021.

Appointment of Trustees

The Board consists of:

Five Trustees elected by the Charity’s subscribing members to serve for a period not exceeding one year from the date of incorporation or appointment.

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ANUKAMPA BHIKKHUNI PROJECT TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MAY 2024

Eligibility

General Organisational Structure

The Anukampa Bhikkhuni Project (“the Charity”) organisation has been designed with the following aims in mind:

The Charity’s structure is composed of the Trustees with legal responsibility for the running of the Charity, and the Volunteers who support Charity’s activities for free on an ‘as-needed’ basis. The Charity briefly engaged a paid team administrator whose role was to become a single point of coordination.

Trustees

The Trustees have the full legal responsibility for the running of the Charity as per AoA Article 29.2 and UK Gov, CC3a.

Volunteer Team

The Anukampa Bhikkhuni Project is supported by a team of volunteers. Volunteers are unpaid and have offered their time, skills or resources freely and without the expectation of remuneration or expenses. Volunteers may provide

support on a one-off basis, such as helping to run an event, or on an on-going basis, in which case they may have agreed to complete certain responsibilities. Their support is not delivered under contract. While the Trustees may also fit this definition and frequently interact with the wider Volunteer team, their extended responsibilities outlined above makes them a distinct organisational category.

Within the Volunteer team, there is a core team supporting with key administration or operational activities of the Charity. The only difference between these volunteers and other volunteers is the frequency of the support offered; the core team tends to support on a recurring basis while the wider team of volunteers supports on a more ad hoc, needs-informed basis. The core team currently consists of several interrelated volunteer roles whose incumbents perform specific tasks as the need arises and within the limitations of the time each volunteer can offer. At present, volunteers are coordinated by the Spiritual Director.

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ANUKAMPA BHIKKHUNI PROJECT TRUSTEES’ ANNUAL REPORT INCLUDING DIRECTORS’ REPORT FOR THE YEAR ENDED 31 MAY 2024

Current Volunteer Team

Paul Michael Burton Social media coordinator and promotions Matthias Wolf YouTube and online events team Annie Yunnus Bookings and website Manori Wickremasinghe Online events team Anna Syanda In-person events Kareem Ghandour In-person events Gunther Strait In-person events and online events team Ishani Weerasuriya Finance volunteer Devika De Zoysa Finance volunteer Elena Han Email administration Shobi Yoganathan Email administration Alison Claire French Email administration and Skype phone line Madhuwanthi Buddhadasa Volunteer assistant

APPROVAL

This report, which has been prepared in accordance with the provisions within part 15 of the Companies Act (2006) relating to small companies, was approved by the trustees and signed on their behalf by:

------Signed------------------- Ms. Alison Claire French Secretary

------------14/02/2025--------------

Date

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ANUKAMPA BHIKKHUNI PROJECT INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 MAY 2024

Independent examiner's report to the trustees of ANUKAMPA BHIKKHUNI PROJECT

I report on the accounts of the charity for the year ended 31 May 2024, which are set out on pages 9 to 17.

Respective responsibilities of trustees and independent examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no material matters have come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the: a) accounting records were not kept in accordance with section 386 of the Companies Act 2006; or b) the accounts do not accord with such records; or,

  2. c) the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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

  3. d) the accounts have not been prepared in accordance with the Charities SORP (FRS102)

  4. I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

------------ Signed --------------------Terrance Gunaratne Bsc, ACA, CPFA MGT SILVER THRONE Chartered Accountants & Tax Advisers 23, Sangley Road London SE25 6QT

25 February 2025

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ANUKAMPA BHIKKHUNI PROJECT STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME & EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MAY 2024

Note
Income from:
Donations
4
Charitable Activities
5
Investments (Bank Interest)
Total
Expenditure on:
Charitable Activities
6
Total
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds at the beginning
Total funds at the end
Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
709,512 -
709,512
40,945 -
40,945
19,310 -
19,310
Total
2023
£
126,267
60,932
7,094
194,293
769,767 -
769,767
62,048
-62,048
( 54,331)
62,048
-62,048
( 54,331)
707,719
-707,719
- - -
139,962
-
707,719
-707,719
139,962
1,960,733 7721,961,505
1,821,543
2,668,452 7722,669,224 1,961,505

All income and expenditure and the resulting net movement in funds arise from continuing operations.

There are no recognized gains or losses other than the net movement in funds for the year.

Comparative figures for the previous year by fund type are shown in Note 14.

The Notes on pages 11 to 17 form an integral part of these financial statements.

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ANUKAMPA BHIKKHUNI PROJECT BALANCE SHEET FOR THE YEAR ENDED 31 MAY 2024

Note
Fixed assets
Tangible assets
8
Current Assets:
Debtors & Prepayments
9
Cash at bank and in hand
Liabilities:
Creditors and Deferred Income
10
Net Current Assets
Net Assets
Funds of the charity:
Restricted funds
12
Unrestricted funds
12
Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
2,882,452
-2,882,452
14,134 -
14,134
497,270 772
498,042
511,404 772
512,176
725,404 -
725,404
( 214,000)
772
( 213,228)
2,668,452
772
2,669,224
- 772772
2,668,452 -2,668,452
2,668,452 772
2,669,224
Total
2023
£
815,589
5,677
1,154,168
1,159,845
13,929
1,145,916
1,961,505
772
1,960,733
1,961,505

The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 May 2024:

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The notes on pages 11 to 17 form an integral part of these financial statements.

These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved (11/02/2025) by the trustees and signed (24/02/2025) on their behalf by:

---------Signed--------------------- ---------Signed--------------------
Ven. Bhikkhu Brahmavamso Ms. Manori Wickremasinghe
Chair Treasurer

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ANUKAMPA BHIKKHUNI PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

1. Basis of Preparation

1.2. Charity Status

The charity is a company limited by guarantee. The members of the company are the trustees named on page 2. In the event of the charity being wound up, the liability of the members is limited to a sum not exceeding £10, being the amount that each member undertakes to contribute to the assets of the charity.

2. Accounting Policies

2.1. Fund accounting

2.2 . Incoming Resources

2.3. Resources Expended and Liabilities

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ANUKAMPA BHIKKHUNI PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

2.4. Support Costs and Employee Benefits

All Support Costs are paid from the unrestricted fund.

2.5. Tangible assets and Depreciation

2.6. Foreign Currencies

Transactions in foreign currencies are recognized and recorded at the rate prevailing at the time of the transactions. Monetary assets and liabilities are retranslated at the rate of exchange prevailing at the balance sheet date. Any difference is taken to the statement of financial activities.

2.7. Investment

2.8 . Creditors

2.9. Taxation

The charity is not liable to income tax or capital gains tax on its charitable activities.

2.10. Critical Accounting Estimates and Judgements

3. Transactions with Trustees and Related Parties

The charity has no employees.

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ANUKAMPA BHIKKHUNI PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

d) There were no material transactions with other related parties (2023: £nil).

4. Income from Donations

Donations
Bursary Donations
HMRC Gift Aid
Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
697,883
-697,883
- --
11,629
-11,629
709,512
-709,512
Total
2023
£
122,394

-
3,873
126,267

5. Income from Charitable Activities

Ticket Sales 2024
2023
£
£
40,945
60,932
40,945
60,932

6. Expenditure on Chartable Activities

Direct Costs
Event Expenses
Bursary Cost
Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
17,893
-
17,893
22,905
-
--885
17,893
-
17,893
23,790

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ANUKAMPA BHIKKHUNI PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

Expenditure on Chartable Activities (continued)

Support Costs
General Administration
Accommodation costs
Computer and IT costs
Light, Heat & Water
Insurance
Travelling
Bank Charges
Paypal Charges
Professional fees
Monastic Expenses
Governance Costs (Note 7)
Total
323
-323
18,062
-18,062
3,287
-3,287
1,942
-1,942
1,097
-1,097
3,013
-3,013
327
-327
3,539
-3,539
- --
10,454
-10,454
2,111
-2,111
44,155
-44,155
62,048
-62,048
630
6,874
2,297
1,581
700
4,330
341
2,340
2,120
7,123
1,320
29,656
53,446

7. Governance Costs

Independent Examiner's Fee 2024
£
2,111
2,111
2023
£
1,320
1,320

8. Fixed Assets

Cost or valuation
At 1 June 2023
Addition
At 31 May 2024
Depreciation
At 1 June 2023
Charge for the year
At 31 May 2024
Net book value
At 31 May 2023
At 31 May 2024
Land &
Buildings
£
At cost
815,589
2,066,863
2,882,452
-
-
-
-
2,882,452

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ANUKAMPA BHIKKHUNI PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

9. Debtors & Prepayments

Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
Gift Aid receivable
12,750 -12,750
Prepayments 1,384 -1,384
14,134 -14,134
Total
2023
£
1,122
4,555
5,677

10. Creditors: amounts falling due within one year

Creditors and Accruals
Deferred Income
Property Loan
2024
£
3,325
5,704
716,375
725,404
2023
£
1,964
11,965
-
13,929

11. Movements in Deferred income

Fundraising income received in
advance for 2023/24
Fundraising income received in
advance for 2024/25
As at
Funds
Released
As at
01/06/23
Received
to income
31/05/24
£
£
£
£
11,965 -
( 11,965)
-
- 5,704 -
5,704
11,965 5,704
(11,965)
5,704

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ANUKAMPA BHIKKHUNI PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

12. Statement of funds

Movement in funds - Current year

==> picture [476 x 441] intentionally omitted <==

----- Start of picture text -----
As at Incoming Outgoing As at
01/06/23 Resources Resources Transfers 31/05/24
£ £ £ £ £
Unrestricted funds
General Fund 1,960,733 769,767 ( 62,048) - 2,668,452
Restricted funds
Sponsorship Fund - - - - -
Bursary Fund 772 - - 772
772 - - - 772
Total Funds 1,961,505 769,767 ( 62,048) - 2,669,224
Statement of funds
Movement in funds - Prior year
As at Incoming Outgoing As at
01/06/22 Resources Resources Transfers 31/05/23
£ £ £ £ £
Unrestricted funds
General Fund 1,819,886 194,293 ( 53,446) - 1,960,733
Restricted funds
Sponsorship Fund - - - - -
Bursary Fund 1,657 - ( 885) - 772
1,657 - ( 885) - 772
Total Funds 1,821,543 194,293 ( 54,331) - 1,961,505
----- End of picture text -----

13. Purpose of Funds

Unrestricted Funds

General fund

The fund that can be expended at the discretion of the trustees in furtherance of the objects of the charity.

Restricted Funds

Bursary fund

Funding provided by the charity to enable low-income members of the public to ask for financial assistance to attend the ticketed events.

Sponsorship Fund Funding received by the charity to sponsor events and related tours attended by the spiritual director.

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ANUKAMPA BHIKKHUNI PROJECT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024

14. Comparative income and expenditure by fund type

Unrestricted Fund Unrestricted Fund Restricted Fund
2024 2023 2024 2023
£ £ £ £
Income from:
Donations 709,512 126,267 - -
Charitable Activities 40,945 60,932 - -
Investments (Bank Interest) 19,310 7,094 - -
Total 769,767 194,293 - -
Expenditure on:
Charitable Activities 62,048
( 53,446)
- (885)
Total 62,048
( 53,446)
- (885)
Net income/(expenditure) 707,719 140,847 - ( 885)
Transfers between funds - - - -
Net movement in funds 707,719 140,847 (885)
Reconciliation of funds
Total funds at the beginning 1,960,733 1,819,886 772 1,657
Total funds at the end 2,668,452 1,960,733 772 772

End of Report

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