REclSTEREDCHA￿ NiPMBER.. 273682 CHARir( COMMISSION F THE TRUSTEFS AF4D NAUDrrEDF1N￿W MBER 24)23 FOR TRiKATYA TRAD BRIGFrroy BLDDHISry C FI CRT Limff FJIE ?4 W¢llitt8thiQ Cowt Ckne Prighthn BNI 6TD TIUIL4TF4A ￿l￿DHIsT COrtMU.YATY BRI TIL4DIN AS BKIGHTO% BL'DDHISTCLNIRE COIYTENTS O E FlyA￿ClAL STATELKEThIS L YLAR ETr4T>ED31 DECE. RepoYiafih*Trurtt I to 6 Jthdepe#d¢nt ELqmIne￿j Rtpjrt St*le￿￿¢&IFts￿cffj1LA¢¢1vlth5 B•l*nce Sbe•t 10 to 18 TRJRATYA DDH15T CO.ItML ThITY BRIGIITON BLT)D BIUGHro R£PORT OF THE TR TEES ER 2023 trvsteeb bave adopted ibe ofAccollDtin8 and RewrhDg by Cbaritie$'. 5tstern￿ of PractiE¢ applicable to charities pryiog dwir ￿0￿nts in xcordwKe StHrth 4wlK8bl¢ in tbe UK Rwblic oftrthdlFRS 1021 leffeaiv¢ I l•uwy20191 T¢nD8 Uwj inth¢TYxi • Trirytha.. Thr thtrr Jth¥¢bth￿8YifythkI]LoV￿hwl{tt&&xwb4 tho OWELYIVKS AND ACTtvrTI Oble1]dIti01b in tern￿ ot Our￿]mary fi￿lOll well.pw [￿a￿a¢¢Dtre in BrigbtLMh. DharThA Actlvl¢i ID ¥&IiDfm. The Pwksfjro￿PbxSs￿fr B¢in8DJllllOW byy(8JD8 pe4>le ad.hoc visit8 M¢rDbrys. it is pr￿￿ arrf] lull of ¢Jw. The GethDt¥¢nity GT(rtJp ba¥ also srowts itt ww18rity and i5 mil￿￿t￿ew￿Y into tkn l.ife. ￿ of the￿ groups are W ¢¥t￿lDr￿ ofinc1￿[VIry a￿% kinibKES' tiou within the Bri￿0￿ Slts alftwgt&s well anendod a5 Inth¢w￿(0wid ¢￿s￿d h(ry*hdty willcctyinuc in ]rykn"ty. Rcguial DhArma FeytivDI tltTThJ8Jxxd tht y¢ar. Oor th¢ Brig￿0￿ Fr￿1￿7 woved A OutM¢n'5 Ni8bt8nd Wc*Derfs iunth well antoded. *Ld S¥pport¢ Wt ￿￿0 w¢kwed Pthonira wi-tuD¢ thini6tradve officcr. I would Ilk¢ io the lon$ stsndluB Mitra eonvern, wryk ovu th¢ 8tyJ ¢b￿k Gknbhiradhi forher efforts Lll py¢￿70￿$ lthistr•tive roie5th th¢ ¢eDtrr. The Tr￿￿te& would lth¢ 10 4Kpr¢Js to ard KaTwi•vuya in the￿ ¢ontiDucd éfforts #thllknlsttr th¢ Newpm wrrycry. Aijo, Th2 KU￿ IHcathrr, WIiDsndi. SAffixrN• 8TrJ Vimoksh2iDI wbD baye kept (wr fowKcs in cfd¢rdprioK2023. B￿h p¢owSu tr¢ 10 Jhy alld by wlb ro￿ ffOMJ d recepti￿. ProJ¢cts In 202? the initi￿￿j pwofft¢ Teth• ¢ll¢T8y bills be8iTh ro move the buiLdiD8 88 neor to as kwINe. Ahhvu8h is rn￿r to ￿ muth ofthi$ wo5 compl¢ted durin8 2Tr23. With two heal in ¢bc and fLkn yolor tht roDf 70V• of the pI￿ll hi*ulatKm ￿Ork. d(0¢. We hvrrt rox¢ •Wif%￿l ¢n¢rLv li8hter on the plallvt, ThE accountyshow￿ iDcre4styJ kn$¥ 1022 fi8urei. Thi5 15 ro soJD¢d¢ptt by srvthj fwLK5. deLolb ofwhich alr in the 2023 W6 will jud[ei￿￿Y pl￿ fw the fm lo that The Bv&thist Centr¢ ntinucy tooifrr Dhm ￿ the ¢LyoIDB￿S. I would I￿"¢ to ¢XPttS2 Ory 8rallt￿ ¢0 who bave the ID W Ill￿Y ways Lo 2023. 1 W￿lIa i&¢ to the TnJstrt>•ndT¢¥¢D whjbivewthked so keep the kn orlthe rowL' at the iirne of this AbhllY*&￿ hw ￿ dkd. Ik wa5 a TTUXtt. Ttam mctllber. Hc h¢roica]ly led the tcrtr proj¢rf￿d wasa d*ity pre￿n¢t at Ib¢ ex)tre. Htr led gtsjdy. vp todo'tyi at Ibr tasi Ffe ts wrnisKd...Oo well friti Mctti M)tiritssbi TRJRAT¥A BUDDHJST COTrLMU.)JTY BRIGHIY) T￿lD￿c AS BRVGHTOY BUDDHISTCENTRE POR OV TRE TrUSTE R THE YEAR Ef4DED 31 DECEMBER2•13 FINANCIAL REWW cwe The trfJ incorne f￿ the yefr ]DE￿a￿ed by 28% £131MI to £169.399. The was wthIn￿lty from Tht ckn5esby 34% ftthn £14.188kn£19.058. The c]assw h&v¢ttttsVed ftt)jll￿lThg ehDr8¢d to B donaion bti5E& thi t￿1¢￿ we Clai￿ Gifi Aid from HMRC fr(Ku Eligibl¢ do￿[￿. manage￿￿¢ is ways in whi¢h the of Gift Ald iNy¢wd uealiD8 ¢xtrn for ststT nnd luntoen. bad S]￿ed k#st aDd JÉW￿ dc¢ided tydriay a full m¢ ¢0 ty8rk¢t ]evel iD ther¢nt ¢h•Bed new thnBnts siglled up in 2024. Ass(XiQEed c45*5 al3oT(*¢ ty in 4 profit froJD thc m¢rty of £30,771. Thtr¢ wt¥e tsty¢ Off maiuthDance iDLiurrd of £6,108 OD reDew41 of wiTrJovts. This ¢ost covtred by th¢ Newpon Reserve, CTeDted to en￿￿ th¢ of this RescTh0 £7J64 * tht yt4T JDcome from Yo8a and Ctii inut*ed by I io% frtyrt 116J34 w £34,ts3. Tr nKe ty 13P/J ffom £7,586 10 £18.132. Tr fTOrn YO￿ and Tai rost by 85% from M.94B to £1&531. Cl￿Se¥ rnaiDed s¢¢aty thtW8hOutth¢ywwttrLmarnin&¥bduKespt¢￿]Y t￿L￿. Income frm ChEr8ry1 Cla55¢s rem8ine4t £9,(￿￿*,. mirwjll￿ Ba*1 hll by 30% fTgJD £I0,IOllo £7J54: R(￿￿ bir¢ Idi ylishtty ty 711 froth £4J36 to U.039. To¢ai t)on41ions fell byts t24.1￿ Lo£21488. Thki d￿10Th frtym EvoiutiL• An* of £3.0(K). TJ)Mii¢ni by SI￿d￿￿Otrs temained èt£iz.fAM) f(xtheyear. Invrstyn¢Dt roKs4b¢tkMoily rls¢ w inw¥t rIt￿&￿ingth¢YUj. Expendh•Yt TJ. tkprni&tbL oIFixiur¢s Fit(ill85 va Dy¢r 5 yexs. Buildw8 inclD& utiliti# Jtyj iDtr•A*J by 32% frlrn £10,060 to £13399. Most utility ¢om Ekctyitlty. G4 W8¢er, fv¢JDd thaw. 1h¢re IiLll¢ MO￿￿¢￿¢ on C¢AS (￿the Tidjknt Stre4¢ Ctntro. low•￿¢4 ¢¢At rLW ty 11,I¢XI bji wer¢ off5rtby IAhcrsDwin85. Celltre c(￿ illms¢d by J(n4 fm£5.$43 to£7.171 srnal] ¢qu fuDdNlthe£S.412 tai8¢ StstTcow 3{￿ frnJtL£7&833 I0£102.￿J. Thii inElllduiDEt knryn8pweThts ¢f £7.6flJ. TR[￿4TfiA BL￿D￿1sTCOhLMl11LTTr. TkADINC AS BRIGHTON BRJGHTO RT OF THE TR TEES R THE VEAR EYDEIJ BAl*llte Skeot ValuBtiDL of the Centre is Q256JJ88. the Matka vllue in Fciw 2022. p]us the kn inve*tJeoL Ib¢ ValuatK)n of the InYetheDt pt StsteE LF £91% Imxb. thè M&*ct vth Felw 2022. W¢ have &150 Set a5th a De￿$￿4￿ R￿ve of £7J64 for funw¢JupllowceofEhis rryaty. frlendly. Fuiai are planned in 2024 to fijrkn red￿ the FW of the bw il is pJallDgJ to 8aDise fundrdiSing aclivths lo fwdthi ThO￿th £298JIO altho>wr £70.IXKI w•5drawD ¢kn*u th¢ C4Ky LkpD¥tAecoulli ￿lY These bave been Yiry ftllced forp(K85bi k futh invpslme Th¢ def￿￿ f¢r2QZI illL¥¢axd fr(• È13.016 in 2022 ioUIJ56. thJ#trJ tht addllirmal Ikmiotion r01 Rc4wlts Tho Nell￿0￿c￿eThIr&ed irL2W21 w*5 £119.107. Hw*•vw. this U￿thJ re¥li*dBahJ on the rE￿]Uall0￿ ofth¢ N¢wport Streèt Irwe￿ thi% bKk. N*Der]c￿ Att]vi￿$ of for 2021 of £35.980. As the th¢ is UJ *¢ovniio&er&ry and (ku nol casb lorth¢ Centt%, thoOpeTaii Actsvitses tkfL¢Lf is • tn￿refle£￿ of fth¥w] attivi￿Or￿*Qffj¢ ID 2021. 2￿_3 1£41.356) 2022 (£13,016) 20?1 1£35.9801 20*0 (£37,780) 2019 {£29J731 2019 w&9 the Jthy¢tr wb¢n the Centtr w&s c0trninsTh￿￿Iy. Th￿eEl wert wpr¢ r*e4¢d bv taken to bak Teverse the iu8¢ *d uKttt%irt¥ op¢rntin8 Th¢ COVIT) p•nd¢mic in •020 rttvthtsd a¢tioD b¢in8 t&k¢D. The rnulE5 of W224￿Ck￿rA10S¥qftif￿￿ reliry ￿nc< 2016 2019. 7he sets i)Jry the for the LkniW$rk8k and ttscrve5 tdicy Imged s￿] sUvJ￿e wovided by the Charity C4)Jwni%sion. Tr f￿￿￿￿¢ kul• mects up kn 6 liti￿$ 8 year Trett5Wy T￿l￿10r5 chaDW in risk alld w baekto ID psrriculzr the PDbcy bkntifKs teievallt C05t *Mt ¢¢Dtres that the charsty% r]DJD¢•S. The policy 4]5o idcDlrfi¢y specific ri5k5 rew to the chxity% wyccs. This 18 imJx*tsttt &s the tharity h&8 te]aiivety bi8h fix￿ rel*]￿ty few iN¢thne g(Awcts rnDrket fl￿￿1￿*￿. Th¢ Tho chErity to hold of annual a rewrve. ig to piw the chw eo(wgh lalibJ& I ptestrv¢ ￿lI￿¢t0plOYMenI for up * 3 the of i th Iwof income of th¢ v8Dety co￿￿￿1 by our ]rts￿¢¢8 aDd t0￿Y out for¢4￿1￿¢ coty r¢knlEdttsth¢tthtrt Tr st&ty] ye5crv¢ 15 ￿￿1¢ted tygive US¢fJougb tuno to d¢v¢ky atternatiVB 5tratr8ies for ineunc withow impawin8thè th￿￿S￿lbty to dpby¢r￿ its objcctr Or ro givt reE5onabl¢ to ClDpioyees gh(rtthl this bt unavo¥J*k. pnrn ￿ li is plaoDedto r¢gervc figwr ￿ ¢kn ¢wrÉetsi￿lkWAthknth￿ srRLCTLRE, GOVF.RNANCE AND MANAGEMENT Sir¥i¢ilrn, Covern*th¢tA*d M•MymeTrl Th¢ cryi￿10￿ UDincoTPrtpJth*ity. r￿￿¢￿j as •thrity OD 9 IV￿ 1977 Th En8knDd efid Waiei. The chority i% coro¢ityJtrd und¢T de¢d l A￿￿￿1910 as 20F¢hu￿y191S, 26 FtbNwy 2010&tsd 27 Arff￿ 2011 Ch8riry m¢n)b¢ry ¢hanselvos of local Mernlrn.tl* Tni*¢¢youp uJ¢s uitetiato yJitobiliLy tyfauy Orf¢r MaDbff5. membets r¢-￿rnI tDernb*sblp aDnuDIIy. A 8rJJp•fTtrwstres 5$ el#tsd ann￿lIV th th¢ ACIM theebariry *vJw*e ity 8*eLS •dJthff ¢(x*lan¢o with Ib ¢¢n$t1t￿li0n. Llltr¢tsib we hav¢ 51 muDbErs.TTOSty¢SW fi In￿ of skilli qu•litie8. Th•¢¢thtt¢ tl)airtAaD i&tty05iblD ftr f*il#atin8 ibE TTwwgroup. The tt¥st¢egu¢T¢5pJrnible for ¢h#kiaThibDW tboE *JP￿rt the¢￿￿ty￿(w￿8￿eIIth. 8¢w*the direthKm o(¢b¢ ¢¢nire JDd llydirret¢M w impkrnentslhewukof ￿dthe(h￿ty.. auiv¢Iy ¢Qnth￿*S lo Ihe rM>sitiV¢ SPWitua] l¢feofth¢ MY￿)& imprti•l spirttll￿ vol¢¢ f￿￿[l￿der miEM8. fr1ents￿J tht C¢oty*. D¢l¢yte41 ttC¢lvh5e¥ Tb¢ d&y ID d•ynmDiD8iTrf tht CULtrQ i54¢legated topwj sralT suppfvjby Wo￿t¢rs. Thv br￿￿¢T vis tra¢bin& ¢¥¢Dts x¢lviiies dekytcdto the ler•knjh4ltC￿ I￿￿￿F￿r¥￿. rnitsa collveDoN ¢¢ntro maDugwl. CbDTity T￿LoP￿Y In ¢T¢a¢th% ￿ld deliv¥kn8 th¢i•¢i¢rDEnty Ibtw¥h IiD*s between th¢ T￿￿tes￿l c¥KDmunitK5. REFERENCE AND ADMtNISTrATIVE DETAILS keBibtsftd Cbarhy iu•Lbtr 273662 TRIRAT14A BLDDHI.%T _MuhirY IITON BLDDHI RTOFTHETR FOR THE YF.A I DECEMBER Pr1•ci￿l￿adrtY5 17fithbtrrte Stre Bri8btorL BR41 IUR Tntstees DhAtmatbariAbha>akini (Davbl Frnncis Wri5zI 11 S4kntr*r20Z2 Dhatmacbari MaitridaT5bkn IKon&ld ￿￿￿5¢A>Wer)Chair9Juty 2020 DbanDatharini AkL%Dti (ADJK m￿ky) s￿rthY 9 Juty 2020 lknmxth￿nI Srit*JalSJlty ADD Sh•thl I I NDvunbrt 2020 (h￿r￿an(¢ kuL•' MoitrNJlltha0dS•Mxi￿ l￿d Lth#S)¢4)v￿5thP￿otkOftht t[¢￿ter. Indtpelldellt Christopber RoP*rtTylttFCA FQE FI CRT l.imited Fknt24 WeliiD&t0n￿co￿rl tAine Cio Brighto EEJiSu$s¢x BN16TD STATKM£Nf OF TR15sfEF.s' RF_SPON5tBILITIES opplicable law #nd United Ac￿11￿$5￿>0￿th (Ullittyj KioB&xD G¢NeThily AectptEd A¢¢oWJtkll8 I￿a￿lE<). The law Bpplicabk ¢0 ¢knrrrit4 ￿ En8tsnd atsd W*i* the awiri¢• Aa 2011. (*•rity (Acc￿ty 2nd Rtpoits) RwulatkKJS ?008 and tho provtsxm of rhr deed the mL*ee8 its rNwi¢l￿ JtXaDents for iaDcièI yedT ￿'b￿h givt a trne aDd fair vi•¥ of ihE SthT¢ of affairs tsf th¢ ¢h•rity atyj of the inwmlng rcSLKWMS Ard app￿clI10D of rtsÉMu¢th incbJlDJs th¢ awj of tr* rhErity for In pr¢win8 those flnaD¢wl s(aieiDetyts, the tnLYtee5 10 0Fdm'¢ihe pmcipks in theCh￿ty SORP; e jud8¢m¢nts ar¢ r¢&4fftJble and preparE the fiwLcial Ib¢ pin8 CIN￿Tr t*is unls55 tt li that tho will The trugt¢u T¥fjPOn51bl* keepin8rrytr*mtin8 tEC(￿lS withL ￿￿¥blE icauaty 4t ibne Ihv tlm¢ig1 p￿itkn •fthe ctiarity ￿ ioaj*bk them ro ¢n5ur¢ thE the Charrt Act 2011. Ibe Ch¥ity IAcu*Jnts I￿A R¢rrfil •￿)8 and the rmvisitsm of the They ¥J¢ $1 T¢srAJD¥ibk for ¥Afw￿ding the tsY¢L¥ of thc thrAI heD¢t ￿[Ing rE*y￿1¢ yr¢p5 for the ptveDlion atsd detertson offraudaod other ryknti¢& Awrovvj lry {￿0(￿•￿*dOfty￿￿ ty)... ........... . i¢abeb•lfby.' RL Gower. Trnst Ir4DEPELNDLIT EXAMLYER'5 REPORT TO THE TI DHI LMLF4rrY BRICHTO TTrdcpelldellt rE￿rt to ihtinLqteoy Df TTir•tr•BwJdhi* C{￿￿￿￿1ty IBrqbtoMI I rety)rt to the ¢harity th￿t¢¢S ￿ m), exatllrDkn of lh¢ of C4XTrDLUally (Bri8btott) (1 Trust) fwth¢ }'ew ended 31 DecernlKr ?023. As the chaTity m]Stees of the Tn￿ you aTe re5F￿￿￿1 th¢ ptpwiw of the tr r4uiremen15 of theCI￿r￿ti￿ Ad ?01 l (Ihe Arf). I re[￿ in resp￿ ofrlly eX￿1￿l(￿ of TnL¢5 r4TivJ sthXi￿ 145 of the AL* thj iti t&ryi outThy e￿1￿1￿￿¢)￿1Lj hav¢ folknwe41Jll appJx*bk Ihrt¢tkns8i¥erLty trcbfirity Comrni55iQll 145(5Xbl of the AtL VAdepondent ¢xgmiDaiioD 8iviDgrnecEuY roiYlvTr¢th# in ally JDthrkryl ¢owtTill8ttcrxth wer¢YKrfkoilryr¢wi ofthe Trust a5 130ofth¢ A¢L (Art tn the ChAriti(s lAVAN￿134thd Rc8Ulw￿ ?fy)8 8Dy requi￿￿￿￿ that th¢ wountsgive am￿4nd fair view which is￿8 iThl¢rthJcDt ex•h*n•tiorL Chriswpher RobvrtTylw FCA FaE LKY FI CRT Lirnited Flai 24 Wdlin8toD*C BriRhiort BNIOTD DHESTC0hLIIU￿llTY BRIGH TIIADING AS BRtG BbTIDEttsr CEf* MENf OFFINAN YEAR ENDED IAL AC￿￿InES MBER2 (ALL FIINDS ARE UNRESTRicfED) 2023 Tot#1 fuDd 2022 Total INCOME AND ENDOWMENTS FROM aodleBacies 22N88 .164 Charll•bkn &¢lIv￿ Charitsblu itieome 142.(V7 i(ht706 Tol•l l69 W£NDITURE ON ClwAtsble actfvltlo Adrniw&trari(th xrtd8OVUm auritEbl¢ wxpndinjrc 13.645 12.648 Tothi 210755 LYCOMEI(EXPENDITURf) {41,356) 113,010 RECONCILIATION OF FUNDS Tithl fu*dg brougkn¢fwwaTd 3.5￿.531 5,513.547 70TAL FUNDS CARRIED FORWARD 3 459 175 35W331 I)DHtSTCOItIqLhTrY TIL4DING AS BRtCHTO RIG 31 DECE 2023 2022 FJXEDASSKT5 f•n#ibk &8sets 12 13 1326.571 2.220.817 3,241.571 3,131817 CLRREiff ASSETS 14 3.142 614 289.510 486 Cth at knk*rtd kn h8nd 307.￿)1 CREDTTORS 16 (75.662} 13.1911 NETCURRKNT A￿$￿T$ T(yfAL A&SETS LE&S cU￿￿T u￿BIL￿[F.8 3A59.175 3JCrfJ,531 ET A￿ETs 3 4J9 175 350D531 17 ut￿¢&¢17￿¢d bjlldb 3 459 175 35th)531 TOTAL FUNDS 345917J Tho fl ¢LIl Sts ¢thS wet¢ woved by thr Bollrd of TnJ#e4• •wthorittd for i$5UB Of* Ldww¢ s18￿dgrt IN be￿[bY.. R L fjo￿- TTusI¢¢ DD￿￿T CObiMU.YI'I TRADINC AS BRICHTON B DDHISTCEP*TRE NOTES FINANCIAL STATE EhTIED31 DE ACCOUNTING FOUCIES Bssisof prepiADg the1k￿L￿A1￿me#ts B1¥is¢fyrep￿￿ Statement o[R￿0[D￿￿￿thd (th8rities tryiDg their in aCC4)tth¢e with th Firtattckn￿ Repomg kndATd 4pphubk M the UK a￿￿ tsf Irtw ITrIiS 1021 (effe¢tive l JBDL 2019)- {ChaTibeS SORP ISRS 10211. the FIna￿lI1 SthlaTd applicthle UK and REpubli¢ of Itrknd (FRS 102) aDdtheCknttsA¢¢2011. Bri8bEon Budthist th* defJniEiQll of a wbJ& eDtiry ￿r FL4102. Ags¢ts ard liabilitsek art policy K4¢. fuwLC(al 91a¢em￿ts are10w￿￿ th¢N¢JJrst £ Income Inc(vu¢ Lg ¥¢Wi￿d wbuL th¢ ¢kn*y tKrfrnDante eor*titlDTrS th• iteo)(sl of irK(m)t b8¥¢ bew m¢ it U Fdohblt the inaxrK will btr r¢¢¢ivt41 th• be mwuredTrliabty. I¥￿0M¢ from 8ov¢tm¢nt aDd whth ¢4pitsf (Y'r¢¥ort￿ yarts. is when tht cbthty eth¢ithmwt w th¢ futsth. wy perfLYM￿* the bave MCL ti IB oL*bts ￿the inc•mewUJlYtt¢¢Thed the •h(AW¢WJ b¢Trg4vJr•J rrJiAbIY￿ i5nth d#fwr¢d. For ie8ABlty eutiikniwl Li as tht e•rlieT of the dlllr ffl which ¢itr￿. tho etharhy ￿ •W4TE probak bKrJ 8￿1¢& th¢ wagc bcell finaltied hBS b￿) m* bytht exeru*rfs1 ￿ th¢ ch&rity thllt • distributi{￿ wlll bo or*hen Adistrib￿lOn is ttttived from tJ)c C￿le. Re(¢iNofA le8acy, in whDlg or In swt 14 rongidtrtd the amoun¢ mtasuttd reliBbty and th¢ h89 I￿ ll￿11￿] of the excr￿￿¢$ int¢ni1￿ ￿ ￿ke a disthbutson. Whwe k8Xi&4 b4v¢ b¢4n nthifie41 io the cknry. or the cbarity 1$ IW￿ of Ihc wl1n8 of1￿￿trA￿ th¢ for iD(£￿t T*￿￿￿110￿ hiv¢ ]lleL th¢n the Iw i%treDttyJ &8 atmtinrna55d anddiJcI￿d ifm*¢rfoL Trt¢OJD¢ YeceTvcd of i povlsknl of a dDftrrtyJ the oyitha fty kncqne recwriion th Ene¢. on fi￿d% h•ld oDd th¢ ¢on be rne**Jr¢d rejknbty by the chBrity: thLS 1$ uFth h(Nifi¢•p￿0rthe mrwipwdwpxyabk by th¢BDDk ExpeiithiurE ¥5 rwiyed LU¢ lyl ct¢(wkiKtiv*¢WiWvMtom*ke 1paym￿l w athirdpty. h li PTob8bl¢ sctEIwhQrtt will be and the th¢ be ￿lIablY. ExpenditutE i¥¢I•*￿￿edUrd¢rthe fviknwiR8xlivity h*tiw'. lenakeD w fknrthtrthe wrFQ3¢S ofthe chaTity. T1￿81b1¢ (l￿d th¢ty P4e io IRIIL4TNA BUDDHIST COhlMLNITY AS BRJGirroN BL.DD BR ES TO THE FIN IAL STATEMEJryS. VKAR LNDEI) 31 AccouNf]NG POLICIES. T4nEibk r]￿￿ *s*19 Froebold land aDd bulldw. Libw- SbowTLat co Ftxbues aD&fiuiny- 20%Str￿8￿t TtttphJvetLeJJts to rKopNty. I￿¥￿?0%￿bI lille COD5id¢rtyl to bB LD ex(tss of ws tr￿k va]lle EDd thE¥Ef￿r ¢JqwiAts(ffl wroJ]d bc unma*riDJ.Invemcnt pro]kni6sarBwofe55ioDully Yalurd *Dd**ed at Dwk¢t I￿V¥t￿tI¢proptrty InveslmcDt PJDrArty 1$ at Aoy •8ye84* wlus ￿ d¢fievi frthn ¢hgJ)its b) 18ir*the Is r¢¢(gws&l ￿the ststhmrof FiDBDcialActtvitie& S[￿k 15 ￿clUded al the lower of cogt or rnlisable vahe. ID c05t i5 deÉom)Intd oll k f5TSL in. Ihi out Te4Ji¥abl¢ vahK i% the be 50]d ￿ thr llorn￿ COUTse of bugitytg$ 1ft¢r aUow+ng the ¢￿ts of rtaliy3tioD. is whaB ntte$9ary fty objokn, sloiv rnovin$ aod defeffiivo 5rotks. DcthtL)l itetns of st￿* ￿ r¢¢o8nised JE Fair whith is thc thTity would bavc bMn wdJin8 ¢0 t*y for the it•ms4M th¢ Op￿ rn•rkcL T*x*tlo Dd ACCOUDtbNI UmrrtriL*d Av•iTaN0io¥•￿4y$lOI¥i17C4th* ffflkrooyofthepwwm of ehthty. OSM1¢to w¢for awifi¢ Rejtiiclul fut￿8 wh)¢h the has sp¢¢ilbA ￿ h) be x4¢fy pnkut•T of the harlty'$ wttk or riff wif* woi¢cts iw by thodwlty. OoD*ttd tknnar¢d rthfessiontl s¢r¥i¢¢5 •md ¢&￿ed ￿1£lL￿$ aré recwlsed as irKoDe th¢ ¢h•rity hay ¢onttol over th¢ rt¢m. ￿Y Condhiti￿5 Jsyxiated with the bav¢ betn th¢ ofrtOTKWi¢ fr￿ thc Nse by th¢ chfirtty of the is w*oble and thol ewnLryfi¢ c4n be me•¥ured reliibly. at£Drth¢¢ with the Cburiii¢i SORP (FR5 1021, g¢wol wAuDt¢¢r lim¢ &• rKO80i5￿I,. tefer lo th¢ TTu*eeJ' OnnL￿ tqth forJkkY¢ iThfonna¢iMrknwt thercontrfthjiio Lkn Trr¢ipL th￿¢d prof¢tskn￿ wYKqs •¥J ¢AxthJ rrtiliiies w¢ on the bolly of the vAlu¢ of the 81ft in the chty wbi¢h li the FarL£Xmt th¢ ¢bBW W￿ld btre %illin8 IQ W" to olknin 5erwees or f4cilide8 0fequivaI￿I benBfll LKLibe mlrkrt rttWi8¥J in exrKlldtiur¢ th¢ per￿d oft¢ttiF eblorj #i *lld ID Cr*dÉtDfJ And pmvlthDS TRIRATNA BUDDHISTC TRAD￿c A BRI Frr RIGITfO S TO THE FINLNCIALSTATEMEYIS.u* ' ACCOUNTING POLICiES.£￿4￿Wj that wiu pr(*Abty re￿ll11 in tr trattftt i third m and the #m￿jD1 Lkn w settl¢ the oblytso]J ca FtD*#¢lil Inm•¢Dts The charity onlyh&4 fin5nc￿l fil￿¢￿ Jiabilitsga of akll￿th￿ q￿lIfy￿ ba4ic fiDancial Basic Xrt ￿￿t￿l)Y wi*d ￿ traThgxtitsl T￿u¢ aDd S￿bSequenfty st the Employees of the ￿lty emNkO tb i)in k thrJO￿ ¢(MJtritrrtrt¥ffj pur¢h& Kheme. Th¢ ￿4T1￿9 yCaT clld. DONATIONS A24D iEGACITS 2023 2022 INCOME FROM CHARITABLE ACTIVITIES 2023 Aarvity Book5bop Clasjes 5,806 19.058 47,450 1,976 14.188 44,950 9,072 12Q8 Courses Library wdoth¢ MityJfvknr$¥bu Approxh 6.101 7.354 4,171 Ch￿1nbk incomt Ch￿ilable 2.162 4.336 16.534 RO￿ birB Yo81￿d T8] Chi 4.039 34.513 P¥e 12 TRllL4TP•A BLDDHIS.I'CO.￿￿Lf11fy TIL4DING AS BRICHTOh BLDDHIST BiUGH'ror4 TO THF. FtNANCIAL STATEhlE%TS. FOR THE YEA ENDED I DECEMBER2923 Cos*5 (se¢ ioie6 ¢(*ts15E¢ Tots15 13N5 I3,￿5 13ffj45 210.755 2023 3J67 132W 7,172 13.3L? 4.097 134 14.179 1.950 5,Ll? 9.292 5.543 6.651 4,959 288 7,751 2.028 26 427 2,788 74,0?4 4809 50 BuiidiDg co&5 CeDtr¢ C05 Mu)dfuh￿$1 ￿r[￿be$ miycoll￿eOusU￿s Othr expensCS J4Jbl*tty R¢¢re4¢ coyls Ststf Trninin8 5,492 98.480 4.185 12.304 Yo8•alldTaiChi 197)10 sllth¢*Trw ce ts fo]hm'. 2023 2022 Administr*ion Tot 2cllvitses AthiDistrllEknL 11253 10,939 Page 13 TRlliATf4A BiDDH15TCOM.MU.NIT BRIG ADIN Ag BRICHTOTrfj BbllDEttsr CEh OTESTOTHE FIYANCIAL STATEMKYTS- FOR THE YEAR EiYD TRusfEES' REYUNERATION AND BENEPtTS 202Z 21,847 4.649 15.643 Abhttylklrtl IAMthtfyl S¢wmhr20221 31 De¢•ob¢r 2022. AFFCOSTS thr yMrwwE ts follo￿. 2023 2022 W8B¢gaNI salar ial I￿￿lty ¢tyts P¢tig*On F4Dpl¢rym HorJtkk4 £22W.CO) 13. TNVErnNT PROPKRTV FAtR VALUE At l J9￿U￿y?02j and 31 De¢¢mbcr2023 NET ￿)0K VALUE Al 31 I)e¢em￿2 At31 D¢¢4mtrtt2¢)22 Falrv¥Jut# 31 isT¢ww¢th4by. Vollllltkn￿ ￿2025 Thc fre¢hold IDVeStrneM by Lco HLYStl¢iO Swryeyin8 (Chart1￿1 Survcyon RJCS Rr8is*r¢d Va]umTr in F¢bnwy 22 •5 foUDWS ffl thtb•si$of'w m8rk'¢t Viith vK4uI P)IWIOJi'. TnLStyCYCaLgi&rth* LI￿ thD differatt ID valulltim Dx*mbtr2023 wj FebruEry 2022. NewwtSrr¢# Horsfi¢Jd £915￿[￿) PagE 16 CODtinVthI... JRAThAB DHIST COMMLryTr TRADINC AS BRIG NOTES TO THE flNAf4CIAL sr TEIIE) OR I)ED3I DECEMBtR2 14. 2023 20r2 3.142 I,DfX) DKBTORS: AMOUNIS FALUNG DUE AWfER MORE THAN of4E YEAR 23 21)22 Otherdtbterfs 614 I& CREDITORS: AMOUNTS FALLING DUE wfnllN of4E YEAR 17. MOVEMÈNT IN FUNrks N¢4 Al Al 1.123 in fun fundg General Faw Vlkuettserve on reV•kn￿￿o of ini¢$n￿¢nI t*orKrty Rtvxluation rvKrv¢ Iwk￿lon0l rethoid Pmpoty Lkniyat¢d fuDd. TO#ryt f<*oDzoln8 1.150259 (33.664) IS,KO8) .107.117 551401 552,401 1.791.593 1.791.593 41 3 459 175 TOTAL FUNDS 3 459 175 N•t nb)Ve1b￿Lin in¢lnde4 ill tht4tth%x¢qs foll ¢￿￿Trded fiLnd Uttrntrt¢ted fj¢nern] fund 169.399 (203.0631 133.6641 of Ncwp)rt Sttt