**REGISTERED CHARITY NUMBER: 1211155**
**Wat Buddhist Abhaya UK Report of the Trustees and Unaudited Financial Statements for the year ended 31st December 2025**
## **Wat Buddhist Abhaya UK Contents of the Financial Statements For the year ended 31st December 2025**
||**Page**|
|---|---|
|Report of the Trustees|1 to 2|
|Independent Examiner’s Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 7|
|Detailed Statement of Financial Activities|8|
## **Wat Buddhist Abhaya UK Report of the Trustee`s**
## **For the year ended 31st December 2025**
The Trustees present their report with the Financial Statements of the Charity for the year ended 31[st] December 2025.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
Registered charity number 1211155
**Principal Address Trustees** 12 Thirlmere Road Panutchaya Oradee Wistaston Stuart Broad Crewe Savitri Suktonglang Cheshire Kritsana Hatsadee CW2 8AQ
## **Independent Examiner**
Business Support Services (Cheshire) Ltd M5 Maxron House Romiley Cheshire SK6 3JQ
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The Charity is controlled by the Governing Document, a Deed of Trust, and constitutes an unincorporated Charity.
The constitution was adopted on 28th November 2024.
## **Risk Management**
The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud or error.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and Aims**
To advance the Buddhist faith for the public benefit in Cheshire and beyond
## **Activities**
Offering facilities to the general public for charitable purposes, arts, cultural, heritage, scientific and amateur sport purposes.
## **ON BEHALF OF THE BOARD**
## **Trustee**
Panutchaya Oradee
**6th April 2026**
## **Wat Buddhist Abhaya UK Independent Examiner`s Report to the Trustees For the year ended 31st December 2025**
I report on the accounts for the year ended 31st December 2025 set out on pages three to seven.
## **Respective Responsibilities of Trustees and Examiner**
The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under Section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 43(3)(a) of the 1993 Act
- to follow the procedure laid down in the General Directions given by the Carity Commission (under Section 43(7)(b) of the 1993 Act) and
- to state whether particular matters have come to my attention.
## **Basis of the Independent Examiner’s Report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner`s Statement**
In connection with my examination, no matter has come to my attention.
- (1) which gives me reasonable cause to believe that, in any material aspect, the requirements
- to keep accounting records in accordance with Section 41 of the 1993 Act, and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act.
have not been met: or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Business Support Services (Cheshire) Ltd
M5 Maxron House
Romiley Cheshire SK6 3JQ
6th April 2026
## **Wat Buddhist Abhaya UK Statement of Financial Activities For the year ended 31st December 2025**
|**Notes**
**Incoming resources**
Incoming resources from generated
funds
Voluntary Income
Gift Aid
Investment Income
**2**
**Total incoming resources**
**Resources expended**
Other resources expended
**Net incoming resources**
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**2025**
**Total Funds**
**£**
11,005
1,740
-|
|---|---|
||12,745
226|
||**12,519**
-|
||12,519|
**The notes part of these financial statements**
## **Wat Buddhist Abhaya UK Balance Sheet For the year ended 31st December 2025**
|**Notes**
**Fixed assets**
Tangible assets
**Current assets**
Debtors
**4**
Government securities
Cash at bank and in hand
**Creditors**
Amounts falling due within one year
**5**
**Net current assets**
**Total asset less**
**Current liabilities**
**Net asset**
**Funds**
Unrestricted funds
**6**
Restricted funds
**6**
**Total funds**|**Unrestricted**
**Funds**
**£**
-
1,740
-
10,979
12,719
200
200
12,519
12,519|**2025**
**Total Funds**
**£**
-
1,740
-
10,979
12,719
200|
|---|---|---|
|||200|
|||12,519|
|||12,519|
|||12,519
-
12,519|
The financial statement were approved by the Board of Trustees on the 6th April and were signed on its behalf by:
Panutchaya Oradee
**Trustee**
**The notes part of these financial statements**
## **Wat Buddhist Abhaya UK Notes to the Financial Statements For the year ended 31st December 2025**
## **1. ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standards for Smaller Entities (effective January 2007), the Charities Act 1993 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under heading that aggregate all costs 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.
## **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. INVESTMENT INCOME**
|**2. INVESTMENT INCOME**||
|---|---|
||**2025**|
||**£**|
|Bank account interest|-|
## **3. TRUSTEES REMUNERATION AND BENEFITS**
There were no Trustees’ remuneration or other benefits for the year ended 31st March 2025.
## **Trustees` Expenses**
There were no Trustees’ expenses paid for the year ended 31st December 2025.
## **Wat Buddhist Abhaya UK Notes to the Financial Statements - continued For the year ended 31st December 2025**
|**4. DEBTORS**|||**2025**|
|---|---|---|---|
|**Amount falling due within one year**|||**£**|
|Other debtors|||1,740|
|**5. CREDITORS**|||**2024**|
|**Amount falling due within one year**|||**£**|
|Other creditors|||200|
||||200|
|**6. MOVEMENT IN FUNDS**||||
|||**Net Movement**||
||**At 01/01/2025**|**In Funds**|**At 31/12/2025**|
|**Unrestricted Funds**|**£**|**£**|**£**|
|General Funds|-|12,519|12,519|
|**Total funds**|-|12,519|12,519|
|**Net movement in funds included in the**||||
|**above are as follows:**||||
||**Incoming**|**Resources**|**Movement**|
||**Resources**|**Expended**|**In Funds**|
|**Unrestricted Fuds**||||
|**General Funds**|12,745|226|**12,519**|
|**Total funds**|12,745|226|**12,519**|
The General Fund represents the unrestricted funds of the Charity, which are not designated for particular purposes.
The charity holds no restricted funds at present.
## **Wat Buddhist Abhaya UK Detailed Statement of Financial Activities For the year ended 31st December 2025**
|**Incoming Resources**
**Voluntary Income**
Donations
Gift Aid
Grants
**Investment Income**
Bank account interest
**Total incoming resources**
**Resources expended**
**Support costs:**
Accountancy fees
Bank Charges
**Total resources expended**
**Net Income/(expenditure)**|||**2025**
**£**
11,005
1,740
-|
|---|---|---|---|
||||**12,745**
-|
|||||
||||**12,745**
200
26
**226**|
|||||
||||**12,519**|