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2023-12-31-accounts

Abhaya Rupa Chairperson Chairperson
Lisa Daymond King Vice Chairperson
Chris Evans aka Sw. Krishnaprem Secretary
Jane Wood / Gambhira Treasurer
Russell Smithers
Nick Edge/ aka Sw. SatyaDaya
Rajesh David resigned 03/03/2024
Norman
Martell
Sandra O' Shea appointed 03/03/2024

Period
19.7.21
Year Ended to
31.12.23 31.12.22
Unrestricted Total
funds funds
Notes
INCOME AND ENDOWMENTS FROM
Donations
and legacies
58,255 703,471
Charitable
activities
Course fees 193,999 197,658
Accomodation 8,444 8,595
Sale ofLiterature 7,304 8,416
Ashram
Sangha
30,351 26,285
Investment
income
2,541 864
Total 300,894 945,289
EXPENDITURE ON
Charitable
activities
Course fees 200,203 233,463
Accomodation 5,152 9,422
Sale ofLiterature 2,695 7,839
Ashram Sangha 10,670 10,767
Total 218,720 261,491
NET INCOME 82,174 683,798
RECONCILIATION OF FUNDS
Total funds brought forward 683,798
TOTAL FUNDS CARRIED FORWARD 765,972 683,798

31.12.23 31.12.22
Unrestricted Total
Notes funds fundsf
FIXEDASSETS
Tangible assets 10 621,683 517,313
CURRENT ASSETS
Stocks 11 4,510 4,477
Debtors 12 5,741 13,525
Cash at bank and in hand 141,374 154,730
151,625 172,732
CREDITORS
Amounts
failing due within one year
13 (7,336) (6,247)
NET CURRENT ASSETS 144,289 166,485
TOTAL ASSETSLESSCURRENT
LIABILITIES 765,972 683,798
NET ASSETS 765,972 683,798
FUNDS 14
Unrestricted
funds
765,972 683,798
TOTAL FUNDS 765,972 683,798

Period
19.7.21
Year Ended to
31.12.23 31.12.22
Notes
Cash flows from operating activities
Cash generated
fiom operations
105,169 692,333
Net cash provided
by operating
activities
105,169 692,333
Cash flows from investing activities
Purchase oftangible fixed assets (121,066) (567,370)
Sale oftangible fixed assets 28,903
Interest received 2,541 864
Net cash used in investing activities (118,525) (537,603)
Change in cash and cash equivalents in
the reporting
period
(13,356) 154,730
Cash and cash equivalents at the
beginning
ofthe reporting
period 154,730
Cash and cash equivalents at the end of
the reporting
period
141,374 154,730

Period
19.7.21
Year Ended to
31.12.23 31.12.22
Net income for the reporting period (as per the Statement ofFinancial
Activities) 82,174 683,798
Adjustments
for:
Depreciation
charges
16,696 19,029
Loss on disposal of fixed assets 2,125
Interest received (2,541) (864)
Increase in stocks (33) (4,477)
Decrease/(increase) in debtors 7,784 (13,525)
Increase in creditors 1,089 6,247
Net cash provided by operations 105,169 692,333

ANALYSIS OF CHANGES IN NET FUND S
At 1.1.23 Cash flow At 31.12.23
Net cash
Cash at bank and in hand 154,730 (13,356) 141,374
154,730 (13,356) 141,374
Total 154,730 (13,356) 141,374

DONATIO NS
AND LEGACIES
Period
19.7.21
Year Ended to
31.12.23 31.12.22
Donations 45,026 700,099
Gift aid 11,876 3,372
Renewable Heating Incentive 1,353
58,255 703,471

INVESTMKNT INCOME
Period
19.7.21
Year Ended to
31.12.23 31.12.22
f
Deposit account interest 2,541 864
INCOME FROM CHARITABLE ACTIVITIES
Period
19.7.21
Year Ended to
31.12.23 31.12.22
Activity
Course fees Course fees 135,552 186,617
YTTC course fees Course fees 58,447 11,041
Accommodation Accomodation 8,444 8,595
Sale ofliterature Sale of Literature 7,304 8,416
Ashram Sangha Ashram Sangha 30,351 26,285
240,098 240,954

Support
Direct costs (see
Costs note 6) Totals
8
Course fees 140,773 59,430 200,203
Accomodation 5,700 (548) 5,152
Sale of Literature 1,997 698 2,695
Ashram Sangha 5,627 5,043 10,670
154,097 64,623 218,720

Governance
Management Finance costs Totals
8
Course fees 49,410 6,471 3,549 59,430
Accomodation 2,142 (2,865) 175 (548)
Saleof Literature 599 11 88 698
Ashram Sangha 4,401 72 570 5,043
56,552 3,689 4,382 64,623

2023
Swami SatyaDaya 7,010
Swami Krishnapremananda 7,010
14,020

8. STAFF COSTS
2023
Management
fees
14,020
Resident allowance 22,855
36,875
No employee
received emoluments
ofmore than f60,000.
The average number ofemployees in the year were 8.
Key management personnel received f14,020 during the year ended 31December 2023
COMPARATIVES FOR THK STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies
703,471
Charitable
activities
Course fees 197,658
Accomodation 8,595
Sale ofLiterature 8,416
Ashram
Sangha
26,285
Inveslment
income
864
Total 945,289
EXPENDITURE ON
Charitable
activities
Course fees 233,463
Accomodation 9,422
Sale ofLiterature 7,839
Ashram
Sangha
10,767
Total 261,491
NKT INCOME 683,798
TOTAL FUNDS CARRIED FORWARD 683,798

TANGIBLE FIXEDASSETS
Improvements
Biomass Long to
Boiler leasehold property Equipment
8
COST
At 1 January 2023 301,276 199,106 10,484
Additions 115,386 2,944 1,346
At 31December 2023 115,386 301,276 202,050 11,830
DEPRECIATION
At 1 January 2023 5,095 4,538 2,077
Charge for year 3,347 4,366 4,024 1,052
At 31December 2023 3,347 9,461 8,562 3,129
NET BOOK VALUE
At 31December 2023 112,039 291,815 193,488 8,701
At 31December 2022 296,181 194,568 8,407
Fixtures
and Motor Computer
fittings vehicles equipment Totals
6
COST
At 1 January 2023 16,879 6,769 1,828 536,342
Additions 1,390 121,066
At 31December 2023 18,269 6,769 1,828 657,408
DEPRECIATION
At 1 January 2023 2,549 3,645 1,125 19,029
Charge for year 1,662 1,692 553 16,696
At 31December 2023 4,211 5,337 1,678 35,725
NKT BOOK VALUE
At 31December 2023 14,058 1,432 150 621,683
At 31December 2022 14,330 3,124 703 517,313

11. STOCKS
31.12.23 31.12.22
Stocks 4,510 4,477
12. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
Other debtors 2,379 9,908
Prepayments 3,362 3,617
5,741 13,525
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
Social security and other taxes 185 185
Other creditors 2,292 2,292
Accrued expenses 4,859 3,770
7,336 6,247
14. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23 in funds 31.12.23
8
Unrestricted funds
General
fund
683,798 82,174 765,972
TOTALFUNDS 683,798 82,174 765,972
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 300,894 (218,720) 82,174
TOTALFUNDS 300,894 (218,720) 82, 174

Net Transfers
movement between At
in funds funds 31.12.22
Unrestricted funds
General fund 683,798 (60,710) 623,088
Renovation fund 60,710 60,710
683,798 683,798
TOTAL FUNDS 683,798 683,798
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds
General fund 945,289 (261,491) 683,798
TOTAL FUNDS 945,289 (261,491) 683,798