FRIENOS OF THEWESTERN BUDDHISTORDER ISURLINGHAMI REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202S Charity R•gi$trallon Numbef: 273850
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI CONTENTS OF THE FINANCLAL STATEMENTS for the year ended 31 December 2025 Page Legal and Administrative Informalion Report of Ihe Truslces Report ol the Indepen¢Jenl Examiner Slalemenl of Financial AcINIis Balanc8 Sheel Cash Flow Statement Note5 Its Ihe Cash Fl¢)w Slalemenl Noles lo the Financial siai•m6nts 10- 15
FRIENDSOF THE WESTERN BUDDHIST ORDER ISURLINGHA411 LEGAL AND ADMINISTRATIVE INFORIMTION lorthe year ended 31 December 2025 Regi$t¢rod ¢h•rity number. 273850 Addrnss.. Lesingham House The Covey Surlingham Norwic NR14 7AL TruBtees: W prOor . Chaim)an D Peek&Voul R Lusch A LewJh IRèsigr• OB July 20251 J Slynn O Mcmullin (Appoinled 09 July 20251 R Evan5 IAppoinled 08 Oclober 20251 T Allard IAppoiniad 11 March 20251 8ankern'. Lloyd$ Bank Geniietnan s Wa Nort¥ich NR21LZ Ind•p•nd•ni èxaminer= l A Bartow FCCA For and on behall ol Sexly & Co Chartered Certified Aewuntant5 124 Thorpe Road NorwKh Norfolk NR1 IRS
FRIEhlDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI TRUSTEES, REPORT for the year ended 31 December 2025 The Trustees presenl their report and the financial stalements of the charity lor the year ended 310ecetnber 2025. The Ifuslee5 have adopted the provisio5 of the Slalefflenl of Recoffltnended Practice ISORPI -Accounting and Reporting by Charilies. IFRS 1021 In preparing the annual report and financial slalements of the charity The financ1 slatemenis have been pparett In accordance th Ihe accouniin9 policies sei Out In note5 10 the accounts and COTnpty with the charity's goveming docuTnenl. Ihe Charitie5 Act 2011 and Accounting and Reporting by Charilie5. Statement of Recommended Piactite applirable to charities preparing their accounts In accoTdance with the Finanaal Reporting Standard arplicable in the UK and Republic of Ireland published in OclobeK 2019 STRUCTURE. GOVERNANCEAND IMNAGEMENT Goveming document Ehe F riends ol Iho Wcslein Buddhist Order Isurlirnghaml was rogislorcd wrth Iho Charity Commission (Registration Number 2738501 on 7 July 1977 undei Ihe Chaiilie5 Acl 1960 as a charrty whose purpose 15 the advancemeni of the BLr(Jdhist relKJion The charrty Is goveined by Ils Consiilubon and is organisatnallY and financially indepèndènt from Qlher groups wrth same object Membership is open lo all those prepare(I lo support Ihose airns and eleclion to membership is In the hands ol Ine Counui ol Tru51ee5. The we5enl Council ol Tiusiees is as Iislea on pa9e one. Recruitment and appolntment ol Tru5tee¥ The Council of Trustees Is appointed al Ihe Annual General Meeling of the charity. Trustees Serve lor one year when they become eligib* for re-electJn. Trustee Induttlon and training On appoinlrnenl lo the council. Trustees are prowded with copies of The charity s consiilulion The lalesl accounls of the charrty Charity Cornmission guidance noies CC3-'Responsibi1es of charity Trustees. In addiliors, TrLtslees ale encr39e 10 rea¢J Chanty Commission and other newsletters and io attend couises designed to kéep ihèffl abreasl of Iheir duties. Organisat40nal structure Truslees rneelings are held al least five INTres a year The day lo day running ol the relieal ntre Is delegaled 10 W Proctor. who has been assisted In Ihis task by various olher residents c¢f Ihe Padmaloka community OBJECTIVES AND ACTIVITIES The overall obiective of the Friends ot the Western 8uddhisi Order Isurlinghaml is the advancement of the Buddhist Religion. In rticula[ Ils aims are. To encourage memijers and olheis lo live in accordance with Ihe leachings of th8 Buddha. 2. To support orttained members of Ihe Triratna Buddhist Order art other duly oid21ned Buddhists at the discretn ol Ihe Counol of Ihe Fnends of the Weslem Buddhisl Order Isurtinghaml. 3. To maintain close Communicat)n$ with Ihe work under the guidance of the Triralna Buddhist Order and in co-operation wrth other groups wrth the same objectwes. To achieve these objectives the charily opeiales a Retreat Centie at Lesingharn House, Surllngham, as well as Dltter undertaKing5 ID Plovioe ine nece55ary laciiiiiE5
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI TRUSTEES, REPORT forthe year ended 31 Decernber 2025 ACHIEVEMENTS AND PERFORIAANCE During 2025 the charity manage4 to achieve to a high Ve1 the overall objectives set out In the constilulion. The regular 8uddhist activilies offered by the Relreat Cenire has continued. The lotsl nutnber ol man days on relr8at throLJghoul the year was 8,21412024 7.1661 The Totsl nurnber of men ordained into the Triratn8 Buddhist Order was 1812024 411 FINANCIAL REWEW The accounts lor the year lo 31 December 2025 show Ihat the financial p051tion ol the chanty Is itnproving. Nel Incoming resources within the General Fund for 2025 amounled lo £240.01012024 £148,015) Nel Incoming resources wilhin all IuDLls show a surplus of £240.01012024 £146,418). Prlnclpal fundlng source The principal funding source for the tharity is frorn the provision of Tetraats. Invostment policy The fruslees Consider Ihai there are no funds aVailae lor long temi Inveslmenl and, hawng considered Ihe options available. have decQed to place available lund5 ill a bank dewsil acwunt. Re$erve$ pollcy The amount lo hold as a liquid rè$èfy8 was ai £65.81X) but ts open lo review from time to lime depending on Changing circumstanc8S The availab reseNes wrthin the General Fund al 31 08C8mbw 2025 amounted lo £1.697,389 12024 £1,457.3791. Tangible fixe(l assets and slock amounted to £7.2.411 12024 £1.240,2311. R8seNes are rewewèd by the Tru51ees on a re9ul¥ basis at their meeiings. together wrth a general re¥Aew ol Ihe financial posrtion of the charily De$ignale¢ Funds are held specrfr puiposes They are sumrnarised in note 11 an(J lolal at 31 December 2025 was nil12024 nill. Al the yeai-end there is one RestrKted Fund- this is thè Bursary Fund wilh a balancè ol nil12024 £Nill. PLANS FOR FUTURE PERIODS ThE Council aims 10 ¢oniinue In Ils activrfies lo rneel Ihe obie¢lives of the charily PLIBLIC BENEFIT The trustees have regard lo the charily cornm155n's public benefit gdanCe.
FRIENDS OF THEWESTERN BUDDHIST ORDER ISURLINGHMII TRUSTEES, REPORT forthe year ended 31 De¢ember 2025 Statement of Tntsiees, responsibilities The Irusiees 3re responsible for preparing Ihe Trustees. Annual Report and Ihe financial slalemen15 In accurdance with applicable law and Uniied Kingdom Attountinu siandards (Unrted Kin9dom GeTrefally Accepted Accounting Praclicel. The law applicable lo chanlies in En9lanil & Wales requires the truslees to prepare financial slalemenls loi each financial yèar which give a IruÉ and fair view of the stsle of affairs of Iht ¢harily and of lh8 Incoming rosources and appltion ol resources ol Ihe chanty tor thai period In preparing these Iinanci31 siaiemenl5, the Iruslee5 are required to. select suitable ar£ounlin9 pdicies and then apply them wnsislenlly, obsorvo Iho m¢thocls and principles In Ihe Charilies SORP 2019 IFRS 1021." Tnake iud9emenls and eslirnales that are ieasonable and prudent, slate whether applicab accounting Standaids have been folk)wed, subJecl lo any rnalerial departures disc105ed and explained In the finan¢ial stalerneDts. prepafe the firnancial sialements on Ihe going concem basis unkss rt Inappropriate to Pfesuiiie Ilial the clidrily will continue In operalM)Tr The liuslees ale responble lor keeping proper ac¢ounlin9 fewds Ihal tlisck)se with reasonable accuracy al any lime Ihe fiftancial position of Ihe charity and enable Ihem to ensuTe Ihèi Ihe financial sialernenis comply with the Charities A¢1 2011 and the provision5 01 ihe trust deed They afe also responsible for safeguarding the assels DI the charity and heoce for laking reas0ftab steps for Ihe prevention and deleclion of fraud and Approved by the Council ol Trust8e5 011 . so/ol/iol6 And 51gned on ils behalf by. W Proclor Ichairmanl
FRIENDS OF THEWESTERN BUDDHIST ORDER ISURLINGHAMI INDEPENDENT EXAMINER'S REPORT for the yÈar ended 31 December 2025 Independent Examinerfs Report to the Trustets ol Friends oftheWe$tem Buddhlstorderlsurtlnghaml I report lo the charity Irusiees on my examination of Ihe aCcnts of the chanty lor the year ended 31 December 2025 which are Sel on pages 6 10 15. Respon8ibilities and basis of report As the Charity's IruslÈes you are responsible lor Ihe preParatn ol the accoun15 in accordance with the requiromenls of Iho Chanties Aci 2011 I'lhe Ad'l. I report in respect of my examination of Ih8 chanty's accounts camed oul under seaion 145 of tho Act and In carrying DUI my examination I have followed all the apKable Directions given by the Charity Ctsmm15sion under seclion 14515llbi ol the Act. Independent examin¢$ statement Since ihe charity's gross Income exceeded £250.000 your examiner mu%1 be a mernbef of a body Iisled In section 145 of the Acl I confirm Ihai i am Qualified lo undertake the examination because l am a member of the Associaiion ol Chartered Certified Accountants. whtch 1$ one of the listed bod$. I havc compleled my exatninalion. I confirm Ihal no material mallefs have come to my attention in conDeclion with Ihe examinalion 9iving me cause lo believe that In any rnalerial re5pecl". accounting rècor¢Js wwe noi ke In Spect of Ihe charity as required by section 130 of the Acl.. or the accounts do nol accord with those iècorés or Ihe accourils do nol winply with Ihe applicable requiwem6nlsccKerning ltte form and conlenl olaccounts set Oul In the charl1$ (Accounis and Reports) Regulations 2008 Other than any ieouiremeni thai the accounts 9ive a 'irue and laii view whith Is r1 a maller considered as pan ol an Independenl examination I hav8 no concerns an¢J have come across olher mattws In ¢onnection with the examinatiw 10 which allenlion should be drawn In thts report In order to enable a woper understanding of th arcounts to be reached l A Barlow FCCA For and Dn behalf ol Sexty & Co Chartered Certified Accounianis 124 Thorpe Road Nonwich Norfolk NR1 IRS 02106126
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI STATEMENT OF FINANCIAL ACTIVITIE5 for the yearended 31 December 2025 Total funds 2025 Total funds 2024 Gentrnl Deslgnated Restricted funds lunds lunds Note5 Incomè and endowments from: Charilable aclivilies Donations, legacies and similar Resources Other trading activit$ Inveslmenls 272.152 305.624 272.152 305.624 3,283 26,685 2.767 349,583 82.182 3.959 25.723 3.224 3.283 24.885 2.767 1.800 Total In¢omt and èndov•Tnents 605.428 1,800 3.283 610.511 464.671 Exp•nditur• on.. Fund raising and publicrty Cost ol book sales Charitable aclivilies Coverr#N¥e rvtsts 8.334 8.334 13.490 345 231 3440 6.603 14,018 291.809 ).823 337 692 3.440 7.539 Total ¢haritabl8 expenditurg 362.962 7.539 370.501 318,253 Transf•rs between lunds 11.8001 4256 N•t mov•m¢nt in funds 240,010 240.010 146,418 Reconclliation ol lunds Fund balances brought foard 12 1.457.379 1.457,379 1.310.961 Fund balances carrietj lonyard 12 1 697.389 1.697 389 1457 379 The noies set OL*1 on pages 10 lo 15 fonD 8n integral part of these finanrjal statements.
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI BALANCE SHEET 31 December 202$ 2025 2024 Fixed assets Tangible assets 1.286.443 1.232.412 Current assets Stock Trade ebtorS Accrued Incomè Cash al bank and In hand 9.968 6.9 200.000 257, 176 473,153 7.819 1,466 235.572 244,857 Credltors due wlthin one year Nei Current Asseis 10 62.207 19 410.946 224,967 Not a•8•ts 1.697.389 1457 379 Roprejented by= Re31ricied funds Unrestricted funds General funds D8signsiod funds 1.697.389 1,457.379 Toial Funds 1697 389 1457 379 The financial slalements on pages 6 to 15 were approve<l ty the Iru$iees and SKJned their behalf by". VV ProOr Ichairfflanl Dale 7/s/16
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI CASH FLOW STATEMENT for the year ended 31 De¢ember 2025 2025 2024 Notes Cash flows from opernb.fig activitie¥ Cash generaled fiorD opeialions 93,608 111.698 Nel cash provided by operaling aL1ivities 93.608 111,698 Cash flows Irom inv•¥ting a¢b"vitie$ Nel Disposal I IPur¢hasel ul fixed a5selS Intcrcsl received 174.7001 2.676 198.0781 3,224 Net cash used in Investing acti¥nt*s 71,93 94.854 Change in cash and ¢a$h egul¥al•nts ift th• reporting porfod Cash and c45h equlvalents at the b8ginn5ng ot the reporting pèriod 21.604 16,844 23S 572 218729 Cash and cash equlvalents at the •nd of tho r¢portlng perfod 257.178 23S,572
FRIENDS OF THE WESTERN BUDDHISTORDER ISURLINGHAMI NOTES TO THE CASH FLOW STATEMENT for the year ended 31 E*cember 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net income for the reporting period145 per the Stotemenl of Flnanclal Actlvitiesl Adjustments for.. Depreciation char9es Inleresl received Oecreasellincreasel In debtors IOecreasellinLYease In credilors Decreasellincrea5el in stock 240.010 146.418 20.669 12.7671 1204,4721 42.317 2.150 3.786 13,2241 11,4681 133,6901 125 Net ta5h pro¥id•d by operation$ 93.608 111698 ANALYSIS OF CHANGES IN NET FUNDSIIDE8TI Al 1.1.25 Cash 0W A131 12.25 N•1 cash Cash al bank and In hand 235.572 21,604 257.176 235.572 21,fj04 257.176 Dèbt Oebls falliry due within 1 year 119,8901 142,3171 162,7071 19,890 42.317 62.207 Total 215.682 20.713 194 969
FRIENDS OF THE WESTERN BUODHIST ORDER ISURLINGHAMI NOTES TO THE FINANCIAL STATEMENTS for the year enileil 31 December 202S Summary of significant a¢¢ounting policies al General infonnation and basis of preparation The charity conslilutes a public benefit entty as defined by FRS 102 The financial slaternents h3ve been prepared In a¢cordanc£ Wllh Accotsntsng and Repthng by Charities Slaternenl of Recotnrnended Pra¢le applitable to tharilies preparing their accounts In accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Issued in October 2019. the Finanoal Reporling Stsndard applicable in the Unrfe(J Killgdorn and Republic of Ireland IFRS 1021. the Charrtie5 Act 2011 and UK Genorally Accepted Piactice Friènds of thè Wesl•rn Buddhisl Order meet5 Ihè dèfinrtion of a pU1C benefit entity under FRS 102. Assets arKI Iiabililies are Inilially iècognised al historic31 cost or transaction value unless otherwise slated In the ielevant accounling policy notes The finanrjal stateffl¢nls are piesenied in pounds sterling 8nd are roun(led to Ihe np.a18s1 pounL1 bl Funds unreStrted funds are avaiLible lor use al the d16cretioTh of the trustees In furtherance of the general objectives ol Ihe charity an¢J which have nol been designated for other Pufposes. Designaied funds compn5e unre51ricled funds Ihai havo bocn sel aside by the trustees lor particular purposes Th aim and use of each ¢esignaled fund is sei out In the noles lo Ihe financial slalemenl5. Reslricled lunds ale funds whKh afè 10 be used in aCcdanCe with speafic fèsineiions Imposed by doiivrs, or whi¢h hayo been raised by the charily lor particulèr purposes The c051 of raising and adminisiering such funcjs aro charged againsi Ihe spocific fund. The airn and use of ?ach ieslricled fund 15 sel out In Ihe noles lo the financial slalements Gl Incoming r9•oU98 All incomiro resourr$ are IncludÉ(I In Ihe Sialemeni of Financial Aclivilies ISOFAI when the chaTIly Is legally enlill•d lo the Income after any pèrformanc• conditions have been mel, Ihe amount can be mcasured relrJbly. al Il Is probable that the Incon will be received. For donaiions and gifts lo be retognised the charily will have been notified of the amounts If there are conditions allached to Ihe donation. and ihis requires a le¥el ol performance before enlillemenl can be oblaine¢ ltten Inwmè IS dèferred until those conditions are Yully met 01 the lfilMen1 ol those eondrtions Is wilhin the control of Ihe tharily and Il is probable thal they will be fulfilled. Income from Irading aclivrties Includes Imyne earned frorn fundraising events and trading aclivilie$ lo raise funds for the charty. Income is received In exchange for Supplying gDods and services in order lo raise funds and Is recogn6ed when entitrnenl has occurred Interest InCrne and renl Income 1$ rtcognised as the charrty's r¥Jhl lo receive payrnenl is e51ablishpd No amount is included In the finawal stalernents for volutrteei time in line with thè SORP IFRS 1021. dl Resources expended All expendilure Is accounted lor on an accruals basis and has been dassrfied under headings that aggre9ale all cosls related lo Ihe category Expendilure Is lecnised where there Is a legal 01 CUn3tructlVf ryb101Tn Iv rnjkv pJyrnEnla Ihird PgÈrtie?. it ia probable that the JeiiiemtDI Y¥ill b* quired, and Ihe amount of the obhgalion can be measured reliably. Irrecoverable VAT is charged a5 an expeD5e against the aclNrty for which expeDdrture 3rose 10
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025 Charitable expendrture cotnpnses those COS15 incurred by the charity in the delivery of Its 3Ctivilies and seffvices for ts benefiCeS Goveinan(% costs Included Ihose costs asSald wilh meeting Ihe constitutitsnal and slaiijtory roquiiemenls ol Ihe tharity and indude Indepenéent feview fees and c051s linked lo the strategic managernenl ol the charity. All costs are allocaled between the expenditure &qlegoties of Ihe Statement of Financial A¢livilies on a bas15 designed lo reflect the use of Ihe resource. •) Flxed assets Fixed assets are s13te(J al cost loss accumulated deprecialion The cosls of tninor additions or Ihoso Costing below £1.000 are ntsi capitalised. Depreoation Is provided lo write off the cost. less eslim31ed residual value. or rixed assets over Iheir esimaied vseful Iwe5 The rales use(1 for this purpose are.. Moior vehicles Devotion31 objects Fixtures and fillings 254A siraighl line 25% straight line 25% straight line No provision 15 made lor depreciation of Ireehold building5 as the Tru51ees havé a policy of ainiaining the properties 10 a high standard and )rdinglY their eslimal¢d residual values are In line Wllh Iheir nel book value as per the accounts. No provision is mailo for deprecialN)n ol devolional obj8ct$ as in the OPInn ol the Trustees thesè havè no finite useful lire. Stocky Stocks ol books. posters pubthcalKItls held for re-sale are valued al Ihe lower of cDsl or net realisablè value gl Going con¢•m The financial staiements have been prewed a going coneem basis as thè tru8tpps believe that no material uncertainties oxisl The Irusiees have considerÈd the level olfunds held and the expecled level of Incomè and expendilure foi 12 tnonlhs from aulhorising these financial slaiernenls The budgeted Income and cxpendilure are sufkienl with the lèvel DI reserves lor Ihe charity to be able to coniinue as a going concern h) Tax The charity ts an exernpt chanty wrthin Ihe meanrng ol schedule 3 01 Ihe Charilies Acl 2011 and is considered lo pass 11)e lesis Sel oul In Paragraph 1 Schedule 6 Finance Acl 2010 and therefore il meets Ihe definiljon ol a charilable company for UK corporation lax purpose5.
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI NOTES TO THE FINANCIAL STATEMENTS for the yearended 31 DecembÈr 2025 2. Incom• from othar trading a¢"VItIeS General fund6 Designated Restricted funds funds Total 2025 Total 2024 Rent receivab Income from bookshop Miscellaneous Income 1.800 1,8(X) 24,653 232 1,800 23,923 24,653 232 24.885 1.800 26.685 25.723 3. Analysis of •xp•ndilure on charitsblè acb"¥itiè$ G•n•r41 fvnds 0¢$1gnatsd Re$thctrd funds funds Totsl 2025 Total 2024 Nol•s Oonalions made Relreal expenses SupFK)rt costs Team training Food Travel exp8ns•s Light & heat Rates & Insuranc Telephone & posi Household & shiine Garden expenses Vehicle cosls Building repaiis Ordination Depreciaiion 8ank charges dmin151ralion Web51te 53.010 2.297 72.905 7.539 60,549 2,297 72,905 46.548 2130 65.703 4791 64.114 3807 19,467 14.657 2.584 17.177 5,968 7.010 19,823 449 3,786 5&7 64.482 4023 22.302 14.310 3.44G 17042 8.048 4681 64.482 4.023 22.302 14.310 3.446 17.042 8.048 4.681 30.308 524 20.669 7.717 7.092 4.836 524 20.669 7.717 7.092 4.836 2,044 4.169 337.692 7,539 345,231 291,809 4. Go¥•mance Costs 2025 2024 fiemunefation lor Independenl examiTralion Professional fees 2.850 $87 2.185 3.638 3.437 5.823 12
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI NOTES TO THE FINA14CIAL STATEMENTS for the year ended 31 De£emb¢T 2025 5. Twstees remuneration and reimbursed expenditure uring the year four Trustèes re1Ve special support. dana and an aanual allowance for tryIng Out Buddhisl activities iolalling £NIl 12024 £NIll These allowan$ were not received In their eapacily as Trustees and were on the same basis as fellow (otnmunrty members 6. Donations mad• 202S 2024 Financial supporl to Relreal attendees lièsir*t8dl Financial support lo Aloka Financial support for Ordination ¢ou15es and Disueiionary Dana Financial support lo cèntre consuNancy project Financial 5upporl lo In(Jia Dhafflma Trust Financial supporl lo Froc Buddh151 A1110 Financial support lo Buddhist YoLrtube projèct Financial support lo Ted Ellt5 Trust Financi?1 support to TiiraiTra PreTrplors Financial $upport to Triralna Financial support lo ECA developmenl fund Financial support ¢0 8arcelona Financial support lo Triraina P1clU Library (Urgyen SaTrJharakshila Irusti Finaneial 5UPPOrt lo Triralna Trust Financ1 5UPPDrt ie Guhyaloka lor The Ages Projecl 7.564 10.000 10.450 7,177 10,000 10,776 4130 2000 240 500 120 2.500 6,000 1.000 2,000 240 300 2,51 6.000 1.IXJO 500 250 1.995 18.OLh) 1,8S5 60,549 46.548 7. Support co8¢¥ Support cosls are subsislence and general living expenses whKh farilrtaie ihè aCtIlieS and Oblall05 ol Ihe Buddhists wrthin the Order 13
FRIENDSOF THE WESTERN BUDDHIST ORDER ISURLINGHAMI NOTES TO THE FINA14CIAL STATEMENTS for the year enfled 31 December 2025 8. Fixed assets Freehold proporty Motor vehi¢les Fixtu$ & Oevotional rittings objects Total Cost Al 1 January 2025 Add51ions Transfers 1,(M)1.158 70.689 17.9 279.477 4.011 81.861 1.380.486 74,700 Ai 31 Decernber 2025 1.071.847 17.9 283.488 81.861 1455,18b Doprecia¢ion Ai 1 January 2025 Charge for yeai Eliminaied on disposal 17.99J 130.084 20.669 148.074 20.669 131 Decemb8r 2025 1799) 150753 N•t book value Al 31 December 2025 1.071.847 132.735 81,861 1.286.443 Al 31 Decemb8r 2024 1.001.158 149.393 81.861 1.232.412 9. Stotk Stock consists 8nlirely ol books. poslers an¢J publication5 which are held for resale. 10. Cr¢drtorn'. amounts falling due within onè year Z025 2024 Accru815 Olher credrtors 1,300 1,300 18590 62.207 19890 11. Analysis of net assets bgtw¢en fvnd$ Genernl funds Do8ignat•d funds R•striti•d funds Total 2025 Tangible assets Nel Current a55et5 1 286 443 410.946 1,286.443 410946 1.697 389 1697 389 14
FRIENDS OF THE WESTERN BUDDHIST ORDER ISURLINGHAMI NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 Decembor 2025 12. Funds reconciliation At 01101125 Incoming resources Outgoing At sources Transfers 31112125 Restiicled funds 8ursary lund 3.283 7.539 4,256 Oesignalod lunds. Rupert Street FurKIIReserve 1.800 I1,8) General funds 1.457.379 605.428 2,962 12,4561 1,697.389 Total 1.4S7.379 610.511 370.501 1,697.389 The Bursary Fund Is 19 olfer support to retreai 3tleThlees The Rupetl Street Fun(VReserve relates to finantsng repairs and rnainlenaThce of the l¢onography Building. 13. Rtrlatod party tran8a¢Uons There were no bu51ness rdalionships or ielaloil party IransKtJons during th8 year. 15