## ||||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|