Independent examiner's report on the accounts
| Section A Independent Examiner’s Report |
Section A Independent Examiner’s Report |
|---|---|
| Report to the trustees/ members of On accounts for the year ended Set out on pages Responsibilities and basis of report Independent examiner's statement |
The Manchester Centre for Buddhist Meditation Trust 31 December 2025 Charity no1176625 1 to4(One toFour) including this report I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2025. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. |
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 in order to enable a proper understanding of the accounts to be reached.
| Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
Darren Warren Date: |
26/03/2026 |
|---|---|---|
| Darren Warren – Paxton Independent Examiners | ||
| FMAAT | ||
| 61a High Street South | ||
| Rushden | ||
| Northants, NN10 ORA |
Page 1 of 4
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
Page 2 of 4
CC Receipts & Payments Report
Charity name: M/c Centre for Buddhist Meditation Trust
Charity number: 1176625
For the period from 01/01/2025 to 31/12/2025
| Receipts andpayments | Receipts andpayments | ||||
|---|---|---|---|---|---|
| Receipts Dāna collected at Centre Dāna collected at Bank Dāna via Samatha Trust Dāna via Golden Giving Gift Aid Library grant from Samatha Trust Bequests & Legacies Interest received Other receipts Other receipts Receipt suspense Asset and Investment sales etc Total receipts Payments Maintenance Install new systems Rent Rates Electricity Gas Water Telephone/Broadband Insurance Cleaning Publicity Refreshments Other meeting costs Garden IT running costs Staff training costs Accounting software Independent examination Banking [charges/interest] Grants and donations Library Office costs Expenses/travel/subsistence Professional fees and expenses Other payments Assets and investment purchased Equipment, furnishings and fittings Books and publications |
Unrestricted funds £ 3,789 47,492 314 7,383 16,605 0 0 3,080 0 4,495 0 83,158 83,158 6,251 0 0 0 1,326 4,455 1,176 521 1,177 926 497 275 386 435 156 0 504 0 60 0 136 224 0 0 18,505 1,572 195 |
Restricted funds £ 0 0 0 0 0 300 0 0 0 0 0 300 300 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 923 |
Endowment funds £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
Total funds £ 3,789 47,492 314 7,383 16,605 300 0 3,080 0 4,495 0 83,458 83,458 6,251 0 0 0 1,326 4,455 1,176 521 1,177 926 497 275 386 435 156 0 504 0 60 0 136 224 0 0 18,505 1,572 1,118 |
Last year £ 5,090 7,407 442 7,527 2,516 300 0 1,266 230 0 0 |
| 24,778 | |||||
| 24,778 | |||||
| 11,757 0 0 0 1,620 5,550 1,055 536 945 887 202 554 221 580 156 0 480 180 60 230 0 240 816 0 |
|||||
| 26,069 2,302 308 |
Page 3 of 4
CC Receipts & Payments Report
Charity name: M/c Centre for Buddhist Meditation Trust
Charity number: 1176625
For the period from 01/01/2025 to 31/12/2025
| Receipts andpayments | Receipts andpayments | ||||
|---|---|---|---|---|---|
| Total payments Excess of receipts over payments Transfers between Funds |
Unrestricted funds £ 20,272 62,886 -125 |
Restricted funds £ 923 -623 125 |
Endowment funds £ 0 0 |
Total funds £ 21,195 62,263 0 |
Last year £ |
| 28,679 | |||||
| -3,901 | |||||
| 0 |
Page 4 of 4
Trustees’ Annual Report for the period from 01/01/2025 to 31/12/2025
Charity name: The Manchester Centre for Buddhist Meditation Trust
Charity registration number: 1176625
Objectives and Activities
| SORP reference | ||
|---|---|---|
| Summary of the purposes of the charity as set out in its governing document |
Para 1.17 | The advancement of the Samatha Meditation Practice and associated teachings through running the Manchester Centre for Buddhist Meditation |
| Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts. |
Para 1.17 and 1.19 |
Meditation classes for beginners and more experienced meditators are offered free of charge on several days a week. Many meetings are both in person and on line. Full moon meetings are held regularly and there is a monthly puja (chanting and making offerings) open to all. Study groups, talks, Tai Chi classes and days of practice take place regularly. |
| Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit |
Para 1.18 | The Trustees have given careful consideration to the guidance issued by the Charity Commission on public benefit. Many of the classes and activities are of benefit to the mental and physical wellbeing of those who choose to access them. There are no charges for classes, donations are invited. The garden at the Manchester Centre is open to the public and they enjoy spending time there. The extensive private library is open to Samatha members and visiting Buddhist scholars. |
Additional information (optional) You may choose to include further statements where relevant about:
| SORP reference | ||
|---|---|---|
| Policy on grant making | Para 1.38 | N/A |
| Policy on social investment including program related investment |
Para 1.38 | N/A |
| Contribution made by volunteers |
Para 1.38 | The Manchester Centre and all its activities are entirely run by the members on a voluntary basis. The time, support and enthusiasm offered is much appreciated by the Trustees. |
Achievements and Performance
| SORP reference | ||
|---|---|---|
| Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. |
Para 1.20 | The Manchester Centre has continued to offer classes open to the general public to learn Samatha meditation practice. This includes associated Buddhist activities such as study groups and other supporting practices. Classes for more experienced meditators are also offered. The monthly Pujas and full moon meetings are open to all, both in person and online. The Tai Chi group have continued to meet. A weekly online meditation meeting with an emphasis on well-being and mindfulness has become established and is open to anyone who wishes to join in. There have been days and weekends of practice and study mostly offered in person. A number of time-limited and ongoing groups have met online to investigate aspects of the Teachings of the Buddha and other related topics. We have continued to expand our library which now holds approximately 6500 books relating to Buddhism and other wide-ranging subjects. The library is open to members and visiting scholars. The teachings of the Buddha, learning the meditation practice and other mindful activities are offered free of charge and are available to all. To raise awareness of the MCBM, classes and activities are advertised on our website, Face Book, Twitter, signs in the garden and posters in the community. The support and contact found during these meetings has been appreciated by many, both members and non-members. |
Additional information (optional) You may choose to include further statements where relevant about:
| Achievements against objectives set |
Para 1.41 | We continue to offer many opportunities and activities both at the Manchester Centre and online. Including zoom participation in most of our activities has ensured they are more accessible to a wider community. This way of working has continued to be developed and will continue to do so into the foreseeable future. |
| Performance of fundraising activities against objectives set |
Para 1.41 | The Trust relies on donations to maintain the Manchester Centre as a base for our classes and associated activities. The level of donations has been maintained, a reflection of generosity much appreciated. |
| Investment performance against objectives |
Para 1.41 | N/A |
Financial Review
| Review of the charity’s financial position at the end of the period |
Para 1.21 | Total receipts on unrestricted funds were £83,158 These receipts have primarily come from donations by members, £47,492 from standing orders, £2,100 from cash, £1,689 from card and £7,383 from Golden Giving. Being a charity has enabled us to claim Gift Aid totalling £16,605 Our outgoings were £20,450 which included £6,251 on maintenance of the Centre, £5,781 on energy and £1,572 on general equipment. The net result for the year was an excess of receipts over payments of £62,886 £150,000 of the banked funds is earmarked for transforming the End Room into a functional space for the Centre. These funds are currently held in a savings account with a reasonable interest rate. The plans for the work have now been approved by the local council after amendments were required to the original submission. Our library fund receives £300 per annum from the Samatha Trust which is used to enhance our extensive collection of approximately 7000 books and journals. This year, £923 has been spent on additional books for the library. The end of year balance is £249. |
|---|---|---|
| Statement explaining the policy for holding reserves stating why they are held |
Para 1.22 | As we are reliant on voluntary donations from our members, we hold a reserve fund of £12,000 which would go towards covering the cost of running the Manchester Centre for a year. |
Additional information (optional) You may choose to include further statements where relevant about:
| The charity’s principal sources of funds (including any fundraising) |
Para 1.47 | |
|---|---|---|
| Investment policy and objectives including any social investment policy adopted |
Para 1.46 | |
| A description of the principal risks facing the charity |
Para 1.46 |
Structure, Governance and Management
| Description of charity’s trusts: |
||
|---|---|---|
| Type of governing document (trust deed, royal charter) |
Para 1.25 | Trust Deed |
| How is the charity constituted? (e.g unincorporated association, CIO) |
Para 1.25 | Trust |
| Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees |
Para 1.25 | Trustees are invited by the President, in consultation with others, from the membership. The current Trustees give the final approval. New Trustees are selected for their interest and commitment to the future of the MCBM. The intention is to maintain a good balance amongst the Trustees including teaching and meditation experience, gender and age. |
Additional information (optional) You may choose to include further statements where relevant about:
| Policies and procedures adopted for the induction and training of trustees |
Para 1.51 | When new Trustees are appointed they are directed to become familiar with all policies and procedures on the Manchester Trust’s website. |
| The charity’s organisational structure and any wider network with which the charity work |
Para 1.51 | The charity’s organisation structure comprises a group of Trustees and a management committee elected by the members. MCBM Trust and the Samatha Trust work closely together. |
| Relationship with any related parties |
Para 1.51 | The Samatha Trust are owners of the Manchester building and all permanent fixtures and fittings. |
Reference and Administrative details
| Charity name | Manchester Centre for Buddhist Meditation Trust |
|---|---|
| Other name the charity | |
| uses | |
| Registered charity number |
1176625 |
| Charity’s principal | |
| address | 21, High Lane, |
| Chorlton, | |
| Manchester, | |
| M21 9DJ |
Names of the charity trustees who manage the charity
The trustees who served from 01/01/25 to 31/12/25:
J. Connolly R. Rose
A. Hudson
J. Dewhurst
R. Tonkin
C. Heaton
J. Callow
Corporate trustees – names of the directors at the date the report was approved
Director name None
Name of trustees holding title to property belonging to the charity
| Trustee name | Dates acted if not for whole year | |
|---|---|---|
| None | ||
Funds held as custodian trustees on behalf of others
Description of the assets held in this capacity None Name and objects of the charity on whose behalf the assets are N/A held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such N/A assets from the charity’s own assets
Additional information (optional)
Names and addresses of advisers
Type of adviser Name
Name of chief executive or names of senior staff members
Exemptions from disclosure
- Reason for non disclosure of key personnel details
Other optional information
Declarations
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees
| Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date |
Andrew Hudson |
|---|---|
| Andrew Hudson | |
| Chair of Trustees | |
| 14/5/26 |