2021-03-31-accounts - Dhammakaya North United Kingdom

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REGISTERED COMPANY NUMBER: 06431210 (England and Wales) REGISTERED CHARITY NUMBER: 1174069

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021 FOR

DHAMMAKAYA NORTH UNITED KINGDOM

DHAMMAKAYA NORTH UNITED KINGDOM

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

	Page
Report of the Trustees	1 to 6
Independent Examiner's Report	7
Statement of Financial Activities	8
Balance Sheet	9
Cash Flow Statement	10
Notes to the Cash Flow Statement	11
Notes to the Financial Statements	12 to 15
Detailed Statement of Financial Activities	16

DHAMMAKAYA NORTH UNITED KINGDOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The purposes 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" has the following meaning:

"Dhamma" - refers to the teaching of The Lord Buddha. "Kaya" - refers to each person's physical body that contains enlightenment. "Dhamma" and "kaya" are Buddhist terms written in the Pali language.

An explanation of the following is given:

The charities aim is to advance the Buddhist religion. This is done by holding ceremonies that include monks giving Dhamma talks mainly to promote peace and goodness in society. In addition, meditation gives people a clear rested mind aimed at spreading peace and goodness through society.

To adapt under coronavirus difficulties and continue to provide meditation, ceremonies, teaching to supporters and the public. All activities that are normally done face-to-face are all replaced by Zoom and Facebook live if the lockdown policies are imposed. Otherwise, the temple conducts face-to-face activity and open to the public every day.

There are a few significant activities undertaken on Buddhist special days. These include using the green outside the Newcastle Temple for a food offering to the monks and for a parade with music. Several hundred people have attended the ceremony that included a food festival. These have included many people from the local community of several religious traditions not just Buddhist. This year restrict to only 100 people due to the social distancing regulation, as to the venue can accommodate.

The temple organised some significant activities such as Makha Bucha day, Vesak day, Vassa day, that are on lockdown on Zoom and Facebook. There are a significant number of visitors from the Thai community. However, Makha Bucha and Vesak day included a ceremony in English, meditation, and lighting of candles when most visitors were non-Thai from the local community.

The short-term aims are to maintain relationship with present members and regular meditators.

The long-term aims are to create a model Buddhist Temple that can be used as a blueprint for future Temples to follow. The Newcastle Temple has been designed as a model Buddhist Temple that will please both Asian and European people. Thus, all visitors should feel at ease and appreciate the serenity and calm atmosphere.

Significant activities

The main activities undertaken in relation to the purposes of the charity are as follows:

Newcastle Temple activities

The Temple is open to the public 365 days a year if it is not lockdown.

If it is in the lockdown time, following activities would only be available on Zoom and Facebook live. Monks, Temple’s staff, and visitors participate in morning and evening chanting followed by meditation. Visitors are made welcome at breakfast and lunch that are followed by a blessing by the Monks. The main ceremony is held on the first Sunday of the month. Annual ceremonies are held for Kathina, Makha Bucha day, Vesak day and other Buddhist special days with invitations made to the local community. Meditation classes are held each week on Wednesday, Sunday, and Thursday.

There is a well-maintained dormitory and washing facilities that are well used. There are good car parking facilities and a green in front of the Temple that is available for ceremonies.

When lockdowns are eased, Monks visit outside organisations to demonstrate meditation. These include schools, public and private organisations.

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DHAMMAKAYA NORTH UNITED KINGDOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Public benefit

Public benefit is at the heart of what it means to be a charity. Two key principles define this area:

There must be identifiable benefits.
The benefits must be to the public.
The trustees must carry out the following:
Review the activities undertaken for the public benefit.
State whether they have complied with this duty.

The main activities undertaken to further the charities purposes for the public benefit are as follows:

When lockdowns are eased, the Temple at Newcastle 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 attracts approximately 20 visitors. The ceremony is conducted in Thai and English. During lockdowns, these are done on zoom.

Our method of meditation is simple and non-intrusive, suitable for persons of any faith. Each week meditation classes are held on Wednesday for beginners, and longer meditation with chanting on Thursday.

The Trustees have reviewed the activities undertaken for the public benefit and confirm their compliance with this duty.

Volunteers

When it is possible, volunteers visit the Temple at Newcastle every day of the year to cook food, offer food to monks, help with cleaning and renovation, and help with ceremonies. Volunteers give many hours of their time each week and over the year 10 volunteers helped with cooking. In addition, a further 10 volunteers helped the Temple. The Trustees would like to thank the volunteers for their hard work.

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DHAMMAKAYA NORTH UNITED KINGDOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

ACHIEVEMENT AND PERFORMANCE Charitable activities

The Newcastle Temple activities during the year included the following:

The Temple is open to the public 365 days of the year, when the time is possible and not affected by the lockdown.

Each day starts with morning chanting and meditation that is followed by a food offering to the monks, breakfast, and a blessing from the monks. Members of the public are given a warm welcome and invited to join Temple’s staff and volunteers for breakfast.

Lunch includes a food offering to the monks. Members of the public are welcome to attend and have lunch that is followed by a blessing from the monks.

Evening chanting takes place that is followed by meditation. The public are welcome to attend.

The blessings from the monks are chanted in the traditional Pali Buddhist language.

Meditation classes are held on Wednesday for beginners, and longer meditation with chanting on Thursday.

Buddhist special days are celebrated where visitors receive a blessing from the monks and food is provided free of charge.

The meditation classes attract approximately 20 participants every week.

The first Sunday of the month ceremony starts during the early hours and finishes at lunch time. This attracts approximately 20 people with the dormitory used.

The annual Kathina ceremony during October attracts 100 people, because of the social distancing scheme that was imposed.

Regular events were held at the Temple including:

Regular events were held at the Temple including:
Event	Participants
Makha Bucha Day (Online)	60
Visaka Puja Day (Online)	60
Weekend Meditation	20
Kathina Ceremony	100
New Year Retreat	5

When possible, visits by Monks, Temple staff and Volunteers were made to Newcastle, Gateshead, Sunderland, Carlisle, North Shields, Keswick, and York to carry our ceremonies with meditation. Each event was attended by between 10 and 25 participants.

FINANCIAL REVIEW

Financial position

Donation income exceeded expenditure with an increase in bank balances.

The Trustees would like to thank all those that donated.

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DHAMMAKAYA NORTH UNITED KINGDOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

FINANCIAL REVIEW Reserves policy

The Trustees have reviewed reserves as follows:

The amounts are rounded for clarity.

The reflect conditions caused by the coronavirus, the charity will keep four months average expenditure in reserve. This amounts to £54,000 that will be kept in the bank current account to cover points when the day-to-day timing of expenditure is ahead of income to prevent the account going overdrawn.

The amount committed in case repairs and maintenance are needed to our old church building is £60,000 and for replacement of motor vehicle is £20,000.

Further details of reserves at 31st March 2021:

	Exclude from
	reserves	Reserves
Total funds		954,000
Tangible fixed assets not available for general purposes	682,000
Committed if emergency repairs are needed to the old church building	60,000
and for replacement of motor vehicle	20,000
Committed for construction of new meditation hall building	140,000	(902,000)
Actual reserves		52,000
Amount required by the reserves policy		54,000
Shortfall		2,000
Action will be taken to address the shortfall.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

The governing document is The Memorandum and Articles of Association. This is a company limited by guarantee and not having a share capital. The governing document was registered at Companies House on 19th November 2007.

During July 2017 the name of the company was changed to Dhammakaya North United Kingdom. Amended Memorandum and Articles of Association were filed at Companies House on 31st July 2017.

The name change better describes the geographical area of charitable operations. The Memorandum and Articles of Association better describe the charitable activities.

Recruitment and appointment of new trustees

New trustees are chosen for their skills, respect of Buddhism and suitability to work as a member of the team of trustees.

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DHAMMAKAYA NORTH UNITED KINGDOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Trustees with the title "Phra" in their name are Buddhist monks. Usually, monks ordain after graduation from university and having gained work experience. They thus possess good organisational skills in managing temple property.

Temple activities

Monks and Temple staff consult daily to make things run efficiently.

Induction and training of new 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 will be given to all new Trustees with discussions being held between the new and existing Trustees.

Wider network

The group of UK and Europe-wide Temples meet every three months. The meeting includes decision making over the purchase of buildings for new Temples and agreement of the cash flows for the Global Buddhist Network satellite channel.

Related parties

The Dhammakaya Foundation in Thailand has a large modern Buddhist Temple in Bangkok. Monks and Temple staff attend training at this facility before joining temples in the UK. The Global Buddhist Network GBN satellite channel 24-hour daily broadcast is prepared from a Temple in the USA. Dhammakaya North United Kingdom does not make any payment to Dhammakaya Foundation for the GBN satellite channel content.

The Dhammakaya Foundation in Thailand have not given any money to / or received any money from Dhammakaya North United Kingdom.

Dhammakaya North United Kingdom. Newcastle Temple. DNUK. Dhammakaya International Society of the United Kingdom. London Temple. DISUK. Dhammakaya Europe International. Manchester Temple. DEI and Meditation Centre Glasgow. Scotland Temple. MCG. The trustees of DNUK are also trustees of DEI and DISUK. Three trustees of DNUK are also trustees of MCG. Two trustees of DNUK are also trustees of some European Temples noted below.

During the year £301,967 was received from an overseas supporter for coronavirus relief. The supporter gave written instructions for the following use of the money:

£10,790 to be paid to Dhammakaya Europe International for coronavirus support. £29,149 to be paid to Dhammakaya International Society of the United Kingdom for coronavirus support.

£23,670 to be paid to Meditation Centre Glasgow for coronavirus support.

£28,094 to be retained by Dhammakaya North United Kingdom for coronavirus support.

£17,167 to be paid to Dhammakaya Rheinland for coronavirus support.

£19,215 to be paid to Dhammakaya Heilbron for coronavirus support.

£28,634 to be paid to Dhammakaya Schawarzwald for coronavirus support.

£36,441 to be paid to Dhammakaya Bavaria for coronavirus support.

£8,918 to be paid to Dhammakaya Austria for coronavirus support.

£1,637 to be paid to Dhammakaya Nordrhein Westfalen for coronavirus support.

£16,322 to be paid to Dhammakaya Hamburg for coronavirus support.

£5,633 to be paid to Dhammakaya Netherlands for coronavirus support.

£2,475 to be paid to Dhammakaya Vienna for coronavirus support.

£72,891 to be paid to Dhammakaya Europe Centre Bavaria Temple for coronavirus support for smaller Temples in Europe.

£930 was paid for bank charges for the above bank transfers.

Payments of £2,000 were made to Dhammakaya Europe International relating to donations collected on its behalf. Payments amounting to £6,997 and £2,500 were made to Dhammakaya International Society of the United Kingdom towards the Buddhist manuscript research project and E U Property funds. The above was disclosed in £284,440 grants to institutions.

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DHAMMAKAYA NORTH UNITED KINGDOM

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06431210 (England and Wales)

Registered Charity number

1174069

Registered office

Dhammakaya Meditation Centre Church Street Hebburn Newcastle Northumberland NE31 1DR

Trustees

T Chitvicheankul Sole Trader Phra P Choompolpaisal Minister of religion Phra N Thanissaro Minister of Religion Phra W Treenet Minister of Religion Phra V Vingvorn Minister of Religion

Company Secretary P Choompolpaisal

Independent examiner

Mr Anthony James D’Amato

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 29[th] January 2022 and signed on its behalf by:

Phra P Choompolpaisal - Trustee

Page 6

Independent examiner's report to the trustees of Dhammakaya North United Kingdom ('the Company') l report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, T report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 20 I I ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

l have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. 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 (FRS 102)].

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

Mr Anthony James D' Amato

30th January 2022

Page 7

DHAMMAKAYA NORTH UNITED KINGDOM

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

2021 Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 532,728 Total 532,728 EXPENDITURE ON Charitable activities General 407,460 NET INCOME/(EXPENDITURE) 125,268 RECONCILIATION OF FUNDS Total funds brought forward 829,323 TOTAL FUNDS CARRIED FORWARD 954,591	2020 Total funds £ 240,964 240,964 162,565 78,399 750,924 829,323

The notes form part of these financial statements

Page 8

DHAMMAKAYA NORTH UNITED KINGDOM

BALANCE SHEET AT 31 MARCH 2021

	BALANCE SHEET AT 31 MARCH 2021
		2021	2020
		Unrestricted	Total funds
		funds
	Notes	£	£
FIXED ASSETS
Tangible assets	7	682,458	684,928
CURRENT ASSETS
Cash at bank and in hand		279,620	148,035
CREDITORS
Amounts falling due within one year	8	(7,487)	(3,000)
NET CURRENT ASSETS		272,133	145,035
TOTAL ASSETS LESS CURRENT		954,591	829,323
LIABILITIES
NET ASSETS		954,591	829,323
FUNDS	9
Unrestricted funds		954,591	829,323
TOTAL FUNDS		954,591	829,323

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on 29[th] January 2022 and were signed on its behalf by:

Phra P Choompolpaisal -Trustee

The notes form part of these financial statements

Page 9

The notes form part of these financial statements

Page 9

DHAMMAKAYA NORTH UNITED KINGDOM

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

Notes Cash flows from operating activities: Cash generated from operations 1 Net cash provided by (used in) operating activities Cash flows from investing activities: Purchase of tangible fixed assets Net cash provided by (used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	2021 £ 139,533 139,533 (7,948) (7,948) 131,585 148,035 279,620	2020 £ 87,138 87,138 (24,860) (24,860) 62,278 85,757 148,035

The notes form part of these financial statements

Page 10

DHAMMAKAYA NORTH UNITED KINGDOM

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the reporting period (as per the statement of financial activities) Adjustments for: Depreciation charges (decrease) / increase in creditors Net cash provided by (used in) operating activities	2021 £ 125,268 9,778 4,487 139,533	2020 £ 78,399 9,778 (1,039) 87,138

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DHAMMAKAYA NORTH UNITED KINGDOM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to specific headings, they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the yearend date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates to write off each asset over its estimated useful life.

Freehold property - over 50 years Fixtures and fittings - over 5 to 15 years Motor vehicles - over 5 years

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Foreign currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance Sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are considered in arriving at net income or expenditure.

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets	2021 £ 9,778	2020 £ 9,778

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DHAMMAKAYA NORTH UNITED KINGDOM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2021

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.

4. STAFF COSTS

The average monthly number of employees during the year was as follows:

Fundraising and Temple activities Governance and Temple activities	2021 10 4 14	2020 10 4 14

No employees received emoluments more than £60,000.

Monks live together in a community of monks at the Temple with accommodation, food and travel costs provided by the Temple.

Temple staff are religious workers and live together within a community with accommodation, food and travel costs provided by the Temple.

The National Minimum Wage Act 1998 Section 44A does not apply to the circumstances above. Each monk or religious worker receives either £150 or £200 each month to assist with certain personal items.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

	Unrestricted
	funds
	£
INCOME AND ENDOWMENTS FROM
Donations and legacies	240,964
Total	240,964
EXPENDITURE ON
Charitable activities
General	162,565
Total	162,565
NET INCOME/(EXPENDITURE)	78,399
RECONCILIATION OF FUNDS
Total funds brought forward	750,924
TOTAL FUNDS CARRIED FORWARD	829,323

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DHAMMAKAYA NORTH UNITED KINGDOM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2021

6. CORONAVIRUS

Donation income included £301,967 coronavirus support scheme receipts on behalf of UK and European Buddhist Temples. Grants to institutions expenditure included £272,943 coronavirus support scheme payments to UK and European Buddhist Temples. DNUK’s share was £28,094 with £930 retained to cover bank transfer charges. Thus, the entire £301,967 was fully accounted for. The scheme included each Temple preparing a list of monthly running costs to the overseas supporter that were reimbursed. The scheme finished late 2021.

7. TANGIBLE FIXED ASSETS

		Freehold	Fixtures and	Fixtures and
		property	fittings		Motor	Totals
					vehicles
		£		£	£	£
	COST
	At 1 April 2020	679,454		31,100	35,512	746,066
	Additions			7,948		7,948
	At 31 March 2021	679,454		39,048	35,512	754,014
	DEPRECIATION
	At 1 April 2020	26,778		10,000	25,000	61,778
	Charge for year	2,778		4,000	3,000	9,778
	At 31 March 2021	29,556		14,000	28,000	71,556
	NET BOOK VALUE
	At 31 March 2021	649,898		25,048	7,512	682,458
	At 31 March 2020	652,676		21,100	10,512	684,228
8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE		YEAR
					2021	2020
					£	£
	Accrued expenses				7,487	3,000
9.	MOVEMENT IN FUNDS
					Net movement
			At 01.04.2020		in funds	At 31.03.2021
				£	£	£
	Unrestricted funds
	General fund		829,323		125,268	954,591
	TOTAL FUNDS		829,323		125,268	954,591
	Net movement in funds, included in the above are as follows:
			Incoming		Resources	Movement in
			resources		expended	funds
				£	£	£
	Unrestricted funds
	General fund		532,728		407,460	125,268
	TOTAL FUNDS		532,728		407,460	125,268

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DHAMMAKAYA NORTH UNITED KINGDOM

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 MARCH 2021

9. MOVEMENT IN FUNDS – continued

Comparatives for movement in funds

Comparatives for movement in funds
		Net movement
At 01.04.2019		in funds	At 31.03.2020
	£	£	£
Unrestricted Funds
General fund	750,924	78,399	823,323
TOTAL FUNDS	750,924	78,399	823,323
Comparative net movement in funds, included in the above are as follows:
	Incoming	Resources	Movement in
	resources	expended	funds
	£	£	£
Unrestricted funds
General fund	240,964	162,565	78,399
TOTAL FUNDS	240,964	162,565	78,399

10. RELATED PARTY DISCLOSURES

The main Dhammakaya Temple in Thailand train monks and temple staff as religious workers that move to the following Temples: