**REGISTERED CHARITY NUMBER: 1188901** 

## **Report of the Trustees and** 

**Unaudited Financial Statements for the Period 4 April 2020 to 31 March 2021** 

**for** 

**Wat Mongkhonwararam UK** 

Wormald & Partners Chartered Accountants (ICAEW) Redland House 157 Redland Road Redland Bristol BS6 6YE 



**Wat Mongkhonwararam UK** 

**Contents of the Financial Statements for the Period 4 April 2020 to 31 March 2021** 

|||**Page**||
|---|---|---|---|
|**Report of the Trustees**||1||
|**Independent Examiner's Report**||2||
|**Statement of Financial Activities**||3||
|**Balance Sheet**||4||
|**Notes to the Financial Statements**|5|to|6|
|**Detailed Statement of Financial Activities**||7||





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## **Independent Examiner's Report to the Trustees of Wat Mongkhonwararam UK** 

## **Independent examiner's report to the trustees of Wat Mongkhonwararam UK** 

I report to the charity trustees on my examination of the accounts of Wat Mongkhonwararam UK (the Trust) for the period 4 April 2020 to 31 March 2021. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

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

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 

3. the accounts do 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. 

Dilip Patel Wormald & Partners Chartered Accountants (ICAEW) Redland House 157 Redland Road Redland Bristol BS6 6YE 

Date: ............................................. 

Page 2 



## **Wat Mongkhonwararam UK** 

||**Statement of Financial Activities**||
|---|---|---|
|**for the Period 4 April 2020 to 31 March 2021**|||
|||Unrestricted|
|||fund|
||Notes|£|
|**INCOME AND ENDOWMENTS FROM**|||
|Donations and legacies||65,266|
|**EXPENDITURE ON**|||
|**Charitable activities**|||
|Religious activities||12,478|
|Other||27,072|
|**Total**||39,550|
|**NET INCOME**||25,716|
|**TOTAL FUNDS CARRIED FORWARD**||25,716|



The notes form part of these financial statements 

Page 3 



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25,716
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25.716
TOTAL FUNDS
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**Wat Mongkhonwararam UK** 

## **Notes to the Financial Statements** 

## **for the Period 4 April 2020 to 31 March 2021** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, 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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. 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 particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

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

## **Taxation** 

The charity is exempt from 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 particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

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

## **2. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the period ended 31 March 2021. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the period ended 31 March 2021. 

## **3. TANGIBLE FIXED ASSETS** 

|**COST**<br>Additions<br>**NET BOOK VALUE**<br>At 31 March 2021|Fixtures<br>and<br>fittings<br>£<br>12,231|
|---|---|
||12,231|



Page 5 

continued... 



**Wat Mongkhonwararam UK** 

## **Notes to the Financial Statements - continued for the Period 4 April 2020 to 31 March 2021** 

## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
|---|---|---|---|
||||£|
|Accrued expenses|||599|
|**MOVEMENT IN FUNDS**||||
|||Net||
|||movement|At|
|||in funds|31.3.21|
|||£|£|
|**Unrestricted funds**||||
|General fund||25,716|25,716|
|**TOTAL FUNDS**||25,716|25,716|
|Net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|65,266|(39,550)|25,716|
|**TOTAL FUNDS**|65,266|(39,550)|25,716|



## **5. MOVEMENT IN FUNDS** 

## **6. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the period ended 31 March 2021. 

Page 6 



**Wat Mongkhonwararam UK** 

**Detailed Statement of Financial Activities for the Period 4 April 2020 to 31 March 2021** 

£ 

|**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Donations<br>Religious activities<br>**Total incoming resources**<br>**EXPENDITURE**<br>**Charitable activities**<br>Event expenses<br>Food & drink<br>Travel<br>Visa fees<br>**Support costs**<br>**Management**<br>Rates and water<br>Light and heat<br>Telephone<br>Postage and stationery<br>Repairs<br>Rent<br>**Finance**<br>Bank charges<br>**Governance costs**<br>Legal fees<br>Accountancy<br>Total resources expended<br>**Net income**|26,987<br>38,279|
|---|---|
||65,266|
||65,266<br>6,870<br>270<br>4,179<br>1,159|
||12,478<br>3,049<br>3,265<br>883<br>503<br>98<br>15,950|
||23,748<br>36<br>2,688<br>600|
||3,288|
||39,550|
||25,716|



This page does not form part of the statutory financial statements 

Page 7