2022-03-31-accounts

			Pages
Trustees' Annual Report			2to 3
Independent Examiner's	Report
Statement of Financial Activities
Balance Sheet
Notes tothe Accounts			7to 11
Detailed Statement of Financial		Activities	12

for the year	ended	31March	2022
				Unrestricted
				funds	Total funds
				2022	2022
			Notes	E	E
Income and	endowments
from:
Donations	and legacies			356,943	356,943
Total				356,943	356,943
Expenditure	on:
Other				129,117	129,117
Total				129,117	129,117
Net gains on	investments
Net income				227,826	227,826
Transfers between		funds
Net income gains/(losses)	before	other		227,826	227,826
Other gains	and losses
Net movement in funds				227,826	227,826
Reconciliation offunds:
Total funds brought		forward		102,705	102,705
Total funds carried		forward		330,531	330,531

DIAMOND BUDDHIST Balance Sheet at 31March 2022	DIAMOND BUDDHIST Balance Sheet at 31March 2022	CE	NTRE, UK
Charity No. 1194254					2022
					E
Fixed assets
Tangible assets				7	290,497
					290,497
Current assets
Cash at bank and		in hand			40,334
					40,334
Creditors: Amount	falling due within one year			8	(300)
Net current assets					40,034
Total assets less current			liabilities		330,531
Net assets excluding		pension asset or liability			330,531
Total net assets					330,531
The funds ofthe charity
Restricted funds
Unrestricted funds
General funds					330,531
					330,531
Reserves
Total funds					330,531

Change in	basis ofaccounting orto previous accounts	basis ofaccounting orto previous accounts
There has been no change tothe accounting policies (valuation rules and method ofaccounting)									since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds		These are available for use at the discretion ofthe trustees				in furtherance			of	the
		general objects ofthe charity.
Designated	funds	These are unrestricted funds earmarked by the trustees		for particular			purposes.
Revaluation	funds	These are unrestricted funds which include a revaluation			reserve representing						the
		restatement of investment assets at their market values.
Restricted	funds	These are available for use subject to restrictions imposed				by the donor		or	through
		terms ofan appeal.
Income
Recognition	of	Income is included in the Statement of Financial Activities				(SoFA) when	the		charity
income		becomes entitled to, and virtually certain to receive, the		income and the				amount of
		the income can be measured with sufficient reliability.
Income with related		Where income has related expenditure the income and	related expenditure							is
expenditure		reported gross in the SoFA.
Donations	and	Voluntary income received by way of grants, donations	and gifts is included						in		the
legacies		the SoFA when receivable and only when the Charity has			unconditional		entitlement
		to the income.
Tax reclaims on		Income from tax reclaims is included in the SoFA at the	same time as the
donations	and gifts	gift/donation to which it relates.
Donated services		These are only included in income (with an equivalent amount in expenditure)
and facilities		where the benefit to the Charity is reasonably quantifiable,				measurable		and
		material.
Volunteer	help	The value ofany volunteer help received is not included		in		the accounts.
Investment	income	This is included in the accounts when receivable.
Gains/(losses) on		This includes any gain or loss resulting from revaluing investments to market								value
revaluation	offixed	at the end ofthe year.
assets
Gains/(losses) on		This includes any gain or loss on the sale of investments.
investment	assets

Expenditure
Recognition	of	Expenditure is recognised on an accruals basis. Expenditure includes			any VAT which
expenditure		cannot be fully recovered, and is reported as part ofthe expenditure			to which	it
		relates.
Expenditure	on	These comprise the costs associated with attracting voluntary	income, fundraising
raising funds		trading costs and investment management costs.
Expenditure	on	These comprise the costs incurred by the Charity in the delivery ofits			activities	and
charitable activities		services in the furtherance ofits objects, including the making	of	grants and
		governance costs.
Grants payable		All grant expenditure is accounted for on an actual paid basis	plus	an	accrual for
		grants that have been approved by the trustees at the end of	the	year but not		yet
		paid.
Governance	costs	These include those costs associated with meeting the constitutional			and statutory
		requirements ofthe Charity, including any audit/independent	examination fees,
		costs linked to the strategic management ofthe Charity, together		with a share		of
		other administration costs.
Other expenditure		These are support costs not allocated to a particular activity.

Income fr	om donations and legacies
		Unrestricted	Total
			2022
Donations	Received	356,943	356,943
		356,943	356,943

Other expenditure
		Unrestricted	Total
			2022
Premises costs		129,092	129,092
Legal and professional	costs	25	25
		129,117	129,117

	Cost or revaluation	Cost or revaluation	Cost or revaluation
	Additions					290,497	290,497
	At 31March		2022			290,497	290,497
	Net book	values
	At 31March		2022			290,497	290,497
8	Creditors:
	amounts	falling due within one year
					2022
					E
	Accruals				300
					300
9	Movement		in funds
					Incoming
					resources		At 31
					(including	Resources	March
				At 1April	other gains/losses	expended	2022
				2021	)
					E
	Restricted	funds:
	Unrestricted		funds:
	General funds			102,705	356,943	(129,117)	330,531
	Total funds			102,705	356,943	(129,117)	330,531

10	Analysis ofne	t assets between funds
			Unrestricted
				Total
			funds
			E	E
	Fixed assets		290,497	290,497
	Net current assets		40,034	40,034
			330,531	330,531
11	Reconciliation	ofnet debt
				At 31
				March
			Cash flows	2022
			E	E
	Cash and cash	equivalents	40,334	40,334
			40,334	40,334
	Net debt		40,334	40,334

			Unrestricted
			funds	Total funds
			2022	2022
			E	E
Income and endowments		from:
Donations and legacies
Donations Received			356,943	356,943
			356,943	356,943
Total income and endowments			356,943	356,943
Expenditure on:
Premises costs
Light, heat and power			411	411
Premises repairs and maintenance			128,681	128,681
			129,092	129,092
Legal and professional	costs
Other legal and professional			25	25
costs
			25	25
Total ofexpenditure of	other costs		129,117	129,117
Total expenditure			129,117	129,117
Net gains on investments
Net income			227,826	227,826
Net income before other gains/(losses)			227,826	227,826
Other Gains
Net movement in funds			227,826	227,826
Reconciliation offunds:
Total funds brought forward			102,705	102,705
Total funds carried forward			330,531	330,531