Charity Registration No. 1179676 Company Registration No. 11086213 {England and Wales) BUDDHIST COIMMUNITY CENTRE KENT LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 November 2025 BUDDHIST Co￿AuNITy CENTRE KENT LTD LEGAL AND ADMINISTRATIVE INFORMATION Trustees r Ra￿Sha BahadurGutung rGomb3 5herpa r Phulrnan T3rnang rGol Man Guru r Lok Par5ad GJrun8 r Shei Bahalvr Gufung rshree Pra5ad Lirnbu Charlty number 1179676 Company number Reglstered offlce 8 hlaTrDr Way Ashford TN23 3HD Accountants Chartered Certified A(countants 8D9 5ali5thry House 29 Circus L(￿￿n. EC2M 7AQ BUDDHIST co￿AluNITy CENTRE KENT LTD CONTENTS Page Trustees repori Independent Examiner'5 Report Statement of flnanclal att5￿tIeS Balance sheet Notes to the accounts 7-10 BUDDHIST COMMUNrrY CE14TrE KENT LTD TRUSTEES REPORT (INCLUDING tyRECTOftS' REPORT) ASA T 30 NoYErnbEr2025 pre￿t LhwrtWtandtF￿rm￿K￿l 5tstsment5r4theE¢ThpanyknihpsEar￿dEd 30 ND¥ember2(￿S Thè wepartd ￿ a¢¢ordèMe the ￿t￿￿Lin# Wlitits %tt Mi* l i¢ flnantlal Stai*m￿t$ thnd tomly vrilh 5tai*rnthl Rt¢*Mmendtd WPli¢itt4È to ¢hthnli￿ tyepJnni ihpw a¢tOunt5 Ih ttcdrthn¢È with thÈ Finanrial Réwiini Siandawd in ihp UK REpublir *f IrÈ￿a IFB5 1021 Iths AmendyJfLYa[c￿n￿n￿￿dlldScDrnrnen￿nSf￿ l January lo16￿.. REF14ENCEANDA￿Nl5fR￿￿VEDEfA1Ls R*tere¢ th￿lty na￿whIst(￿mThX￿ltyCw0kent Lta c￿￿ty￿St￿t¢ nymber 1179674 8￿norwaY Athford TW23 3HD (hanty'5prnwaladtre55 171 EÈavW Ro&1 Ashford Ti422 TheTh￿te￿. wh04re gLwlhethi¢ctwSl￿the￿￿p￿Qf(Om￿¥ L4w. Ind who¥¢￿th￿ng1h￿￿WeTV.' rMmL¢nJlSherp4 rComba3he Pa￿ad sh￿ ￿ahadurGu￿ng ShieE Limbu ExecuDveCommlllep rh￿rnle￿jlSh￿ry>a rGane5hGumTr4 rRaksha ￿hadur&UTun . chalry￿SDn . vkeCha1rpe￿lln . ¥keChairperson rGombaShe rB31raMGu￿s Bhkn Pr￿￿ GuTun . Trea¥￿eT 5tstanL Tre?5ur¢r BahkÈYs HSBC Page 1 BUDDHIST COMMUNrrY CE14TrE KENT LTD TRUSTEES REPORT ICONTINUEDIIINCLUDING DIftEcfo￿. REPORTI ASA T 30 NoYErnbEr2025 Obje¢ti¥es and attivities ThPTnJ5te￿ regardt0gu1danEe￿￿ed￿ffth￿cha￿ty[Orn￿5&iUnlnde(Kknn4￿knat a[ttvrt￿stDbE￿rrnEd0llL. ThEih3ntI5L*jErt￿ ￿Set￿rt mthe WStdEÉ￿And1nCWthe To￿￿19hte￿ the1￿ha￿AnatraOltl￿ OfFM￿h15rn3ndthe peaceful5￿U￿0ns that toneltthe M￿￿￿50fthec￿￿muntybyhD￿llng wall￿5 ￿￿lpraye￿S. pknllc ta￿5. ￿(hanty￿dV￿ledlD pre5ernn8and wattKlTr&B￿dha.Sprnt￿nd1ea[hln￿5tob￿nefilOth￿sandWoW7d￿ap￿acefr￿W￿￿￿5 [e￿￿D￿leS5￿h a5llaMlll&￿5￿¢￿knnB5. ￿(ha￿ty￿￿￿￿￿c￿￿rnrLtPd tocreatwryhann0n￿enWrnn￿￿ntsand hELpI￿ alIb￿nB￿deYeIOPth￿rf￿l plltentialofinlinitew￿5dO￿aTrdC￿n¥)3551￿. Athlévements and pgrformance Èuddhtst ￿m￿nItY Centre KeTrL Ltd TWee5'. Bffl￿g￿t the￿4¥￿￿, rotate 4nd bmnglns 1￿ npw rpndwl&t￿ the ￿ltIOn In the CornmlLtee ln every ¢hiee ye?r£ ¢he ¢yJir orthr. new fyDrnltlee the r¢&wn&1bI5lle£ on 12 202$ The CwhM1tl¢¢ of 19 4eLl¢fj ￿Tru)pr£. d41sers. one Ate? fteprewtallve 1od*s IlotheT troup. The Twees the EXeC￿1ve ¢ornmrt¢ee Alember5 run th The meKnbers •nd coTrNnu¥lly th* tAr sn ￿t￿d*￿te wlTh the rewireN¢hl$ of 394 395 complywththeiequiremEnt50fthe C￿pan￿￿(tl￿￿re￿tI￿9tOacC￿ntS. ￿f1ra￿aplKabIet0t￿(onVnY The5eac￿￿nt5 have been Weparedlnaccordance￿￿ththpW0￿￿lOnsIN￿￿￿etOCOw1es￿bJE￿t tothe9￿311(￿WIegre￿IrnE. by ihtTru$LttsM 17AU#￿St. ?026 B11r*m￿r￿ TTu5t•v R•ostr•tlun￿. 11086213 Page6 BUDDHIST COMMUNrrY CE14TrE KENT LTD NOTESTO THE FINANCIAL STATEMEIITS ASA T 30 NoYErnbEr2025 I Ac¢ovniin¥ pollcles Chartty Inf￿MI￿On Buth5tcDrnmuniLyCe￿t￿eK￿nI Ltd15awtvatecDmpwlimrted tyguarAntee1nc￿ratPd ￿En￿￿￿￿es.The rÉ%15LerEdth￿758￿3r￿WaY.Athfv￿d. Kent. 1.1 Account1￿COnventIon The8￿0￿￿¢$￿ve tyeen pr¢pBred Ch¥YltYscon$11iu11on. thtrfynpan*S￿l?th￿ PeiwL1n4 b¥¢m￿lIes.. SI•L￿1￿}I o R¢¢0Dhnenow1￿￿I￿e )WI¢aOLetotandJr¢•trfk¥bltrlTh¢he Peputlkot IielThrO (FPS Thtattountshttyr bttn prepttred unde* ihthi$itrlcthlthst ￿￿vrnt1￿, mudlfltdtolntludr il**tw•luat1￿01￿rteh￿d prwtlesthnd i0hrt1udtknves￿￿t prrftit*sand 1.2 Ch4rltJble funds UnrestnrLedf￿Trdsa￿avai7a￿￿fur￿5￿a1th￿ dryrretsDTh0fthETTu5tee5infurtheranEeufth￿T chadtablefbj￿rtT￿5un1e5SE￿fundShavebEen￿￿w￿I￿d I￿OthEr Pu￿￿5. Re5tncLedfuTrd5ATesubJeCLtQ5￿flC(Ur￿￿￿￿bYdDTrD￿a5tOkn￿t￿n￿be u5Ed. TheW￿D5￿5and u5E50ftherestdcLed(uTrd5ATeset llut1nthp￿t￿tO￿he Ac(￿nts. End￿MentfUr￿5IIesthJert tQspeciflcCondrtkn￿￿yd0nDr5that thEcapht3Lnm￿t be rn31Trtslned ￿the￿artLy. that In￿￿￿111t￿le<￿l￿l. cth¢ty)J1l￿ r￿e¥l. Oiherdona¢lw¥ ￿T￿re(04n1$ed onc¢th¢ChDrtyh￿ been nol11ie¢ oftF¢ At(ftJtttsth￿trFtrrtd 7,279 7EQ The banklllan rVeSeTrtsthee￿rne￿tllTt￿￿earc￿Y5BaTrkuK￿C￿e￿ ￿>I￿repaY1￿eWrthln(￿s￿arOf£1.279. ￿L￿s￿L￿e￿ b￿af7￿￿ ￿alCharge0¥erth￿(ha￿tySfree￿d prwLy&I 171 6e&vet A5hlord. Page9 BUDDHIST COMMUNrrYcEt4TrE KENT LTD NOTESTO THE FIPIANCIAL STATEMENTS ICONTrNUEOI ASA T 30 NoYpmbEr2025 12 Related party tyarhsaciions ThErev￿e ￿th￿I￿53b￿TP￿ted￿TtytraTh5actl￿5 dunngtheyEar12024.nill. Remunefétion of key man*emEnt PErSthnEI The remuner&t1onotkey ￿nAgeMent[￿s0￿￿￿I1s￿sI￿L￿. 1¢25 2024 13 Cash gÈngrated from operador R45tM¢t•d Urrntn¢t¢4 (un fvnd Surfu51 IBeFKfL)forthEye3 14 Creditor5 duein murethan onE year 1025 Eankloan 15EuiedoTr 171 BeaVErR￿￿. ￿hf0rd) Interest fieE&n 296.077 14.5 14.5 360,5 The b?nk ¥ t3QO.000 ffr￿n A&rdAys Uk PLC driwn the wr. knt¢Ye5t al Engl￿￿ Bwnk P4te >.19W tot41 ¥rfyYng 4t th*￿1 er)0 Is UOJ.557. rf wh*h t7,2￿ lalL%thie WJrth1n 15* wle 111 ¥n¢ t2*fy,07F &tter wre Ihan It ltrst L¢g41 chory over ChDrftYs tre¢W¢ pr(wty 171 Bebver Wd, ￿hr￿￿. ThEinterert[rEE sun5ecured.IntEre5tfreE Page 10 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examination of charity accounts checklist {CC32a) A recommended checklist for examiners This checklist is not suitable for the examination of voluntary group accounts. 1. Self-assessment checklist The questions in this checklist are designed to help the examiner lo undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission's guidance on Independent examination of charity accounts: Directions and guidance for examiners ICC32). The examiner is recommended to use the checklist alongside the Directions for independent examination. Nol all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary. The prompt 'step done, may prompt a yes, or'no,. A'no, answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be ne￿SSary to the examination undertaken in which case the words 'not applicable. or'nol necessary might be entered in place of a working paper reference. Some answers may be 'no' because the evidence or information that was needed could nol be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added. It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this cheGklist and examiners may substitute their own Ghecklist or take an alternative approach. If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in Ihe file of examiner's working papers. 2. Checklist The Directions and documentation step done? Working paper reference Direction 1: Check whether the charity is eligible to have an independent examination Checked the charity audit threshold applying to the accounts to be reviewed Yes ps..:'1￿.w￿￿l noi.".uk:'govc iinicnty endeni-examinaiion-or- charit -accounis-truslc¥s- cc311iiide elldent- ¢xamin¢iti(In-of-Lh4rit L ccount%-Iru%iee% Checked an audit is not required for any other reason Confirmed the charity is eligible for independent examination Yes Confirmed Ihe amount of the charity's income to figure shown the accounts (including any branches) and confirmed that income and assets are below the audit threshold or, if applicable, obtained a copy of the letter from the Commission approving an audit dispensation If the charity has one or more subsidiaries confirmed that group accounts are not required b law If a charitable company checked that the audit exemption statement has been made IA Ycs. It is cxcmpi from aiidit requiremellt in sectloll 77 vf th¢ Lvmpaiiies a¢1 006. If applicable, rechecked the threshold calculation during the examinalion If the charity's income is more than £250,000 confirmed that the examiner is a member of one of the listed bodies Yes NIA If applicable, informed the trustees that the Gharity is not eligible for an independent examination If receipts and payments accounts have been prepared, checked that the charity's gross income is less than £250,000 and that it is not a wmpany If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the charity's governing document or for any other reason If applicable, informed the trustees that the Gharity is not ible to re are re￿1 ts and ments accounts Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination Confirmed that there are no close personal relationships with the trustees that compromise independen Confirmed as having no the day to day involvement in the administration of the charily If providing other services to the charity then confimied that all the crileria in Direction 2 necessary for independence are met IA NIA IA IA Yes UDOOI-Trustees Report Ycs NIA Identified that there are no cirGumslanGes in Ihe examiner's judgment that would reasonably lead to the perception that the examiner is not independent The Directions and documentation IA step done? Working paper reference Considered whether sufficiently skilled to carry out the examinalion and, where required. confirmed membership of a listed bod If applicable, informed the truslees that you are not eligible to out the independent examination Direction 3: Record your independent examination File of working papers prepared to document the work undertaken (see the Direction for guidan￿ on key working papers) Ye5 AC.CA MeinbeT IA Y¢5 File-'RUt)001.Account5 20251130" Evidence of appointment on file If issued, letter of en ement si ned b the trustees on file Documenlation of steps required by Direction 1 are all done Documentation that steps required b Direction 2 are all done Anal ical review documented Areas of Goncern identtfied and noted whether these were resolved or if unresolved and significant have included them in the examiner's report Verification and vouching procedures undertaken and any checks made are on file Copy of approved accounts on file e5 Ycs ¢5 IA Yes Yes Cop of trustees, annual report on file Copies of information relied upon as part of the examination are on file If applicable, co ies of written assurances iven Recorded the conclusions drawn as an outcome of the independent examination that support the examiner's report are on file Recorded any matters of material significance about which a report must be made direct to the Commission Recorded whether to exercise discretion and report on relevant matters direct to the Commission Direction 4: Plan your independent examination Obtained an understanding of the charity's constitution, objectives, organisational structure, the funds managed, its activities and accounting records and systems Planned specific examination procedures appropriate to the circumstances of the charit Reviewed whether any areas for improvement were advised to the trustees in the premous year's independent examiner's report lor audit report and management letter) and looked to see if an action taken Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the charity is a going concern es es IA NIA IA Yes es Noted any implications for Ihe examinerfs report and for separate reportin to the Commission The Directions and documentation IA Step done? Working paper reference Direction 5: Check that accounting records are kept to the required standard Checked that accounting records have been kept are complete and considered if they have been kept to the required standard Asked the trustees about how they ensure the accounting records are complete If Gorrections made or records created during the examination, the trustee approval for these has been sought and obtained Asked the trustees if Ihey carried out a review of the charity's internal financial controls in the year reported Noted any implications for the examiner's report and for separate reportin to the Commission Direction 6: Check that the accounts are consistent with the accounting records Compared the accounts with the underl accountin Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements, and receipts. If applicable, confirmed that the trustees have taken the ne￿SSary steps to ensure that restricted or endowed funds are correctly reported in the accounls If additional checks wère nècessary, the evidence was found that showed the accounting record was complete, voucher present, and both supported the entry in the accounts Direction 7: If the accounts are prepared on an accruals basis and one or more related partytransactions took place the examiner must check if these were properly disclosed in the notes to the accounts Checked that the disclosures required by the SORP have been made and are complete Considered whether there are any implications for the examiner's report and reporting to the Commission If receipts and payments accounts prepared and a related party transaction note was provided, then checked the note for any implications for the examiner's report Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts Checked with the Irustees that the separate funds of the charity have been correctly accounted for and reported correctly in the accounts Checked the reasonableness of any significant estimates or judgments that have been made in preparing the accounts cs es IA IA records es es es es es IA IA Yes IA The Directions and documentation Step done? Working paper reference Where accruals accounts are prepared, checked that the accounting policies adopted are consistent with the SORP and are appropriate to Ihe activilies of the charity Where accruals accounts are prepared, checked that the accounts were prepared on a going con￿rn basis Noted any implications for the examiner's report and for separate reporting lo the Commission Direction 9: The examiner musl check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity's position as a going concern when approving the accounts es Asked the trustees whether they expect the charity to be able to settle outstanding invoices, bills and commitments as and when they fall due es Asked the trustees about the reserves policy and the adequacy of the level of reserves held es Where accruals accounts are prepared, checked that the truslees. have made an assessment of going concern and that their assessment is reasonable given the infonmation available cs Where accruals accounts are prepared, checked that the SORP'S disclosures about going con￿rn have been made Noted any implications for the examiner's report and for separate reporting to the Commission IA Direction 10: Check the form and content of the accounts Where receipts and payments accounts have been prepared, checked that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified Where accruals accounts are prepared, checked that they comply wilh the SORP and applicable accounting standard If the charity is a company, checked that the accounts also com with the a licable com an law re uirements Noted any implications for the examiner's report and for separate reportin lo the Commission Direction 11: Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence Carried out an analytical review IA es IA es The Directions and documentation Step done? Working paper reference Following the analytical review, selected material items in the accounts for further explanation or supportin evidence If the accounts could be materially misstated. additional checks were undertaken and the examiner is satisfied that the itemls) identified were satisfactorily explained and correctly included in the accounts Noted any implications for the examiner's report and for separate reporting to the Commission Direction 12: Compare the trustees, annual report with the Accounts Checked that any figure for reseNes quoted in the trustees, annual report is not materially inconsistent with the accounts Compared the twstees, annual report with the accounts for any material inconsistency Noted any implications for the examiner's report and for separate reporting lo the Commission Direction 13: Write and sign the independent examination Report Reviewed the conclusions from the independent examination Considered whether the examination has identified a matter of concern that should be reported in the examiner's report Checked that the examiner's report covers all of the matters required If relying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been full documented Signed and dated the examinerfs report Reported matters of material significance direct to the Commission Exercised discretion and reported relevant matters direct to the Commission es IA IA es es IA es NIA es IA es IA IA