## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Gash Balances byfund|31-Dec-20|classification| |---|---|---| |General Fund|160,069|unrestricted| |Propertyreserve|110,000|unrestricted| |SnrTeacherMission fund|120,067|reskicted| |Tarmacdrive fund|13,253|restricted| |Kitchen refurb|74,022|restricted| |Barn&New Land firnd|6,905|restricted| |Pagoda&Special Projectsfund|243,006|designated| |MSDemisefund|89,205|designated| |Ordination fund|49,809|designated| |Offering fund|20,599|designated| |---|---|---| |Publicationsfi.rnd|14,818|designated| |Diningsoundprooffund|9,698|desigaated| |KitchenEquipmentfund|I,567|designated| |Bhante requisitesfund|450|designated| |Parkfund|-t46|designated| ## ## ## ## ## ## ## ## ## PeglSt•rnd No'.280134 Sa i U Ba Khin Memorial Trust Accounts For ¢ar• d•d r 2020 ec•m i U Ba Khin Memorial Trust Accounts Forth ren P•g• Charrty Inlomiat fleport ol the Independ•nt Examln¢f Slalement ol Financlal Aclivlh•s Oalanee 8h Statement ot Cashllaws Nolas ro the A¢counlg 6- 11 P•ge 1 Charity Information Sayagyi U Ba Khin Memorial Trust For the year ended 31 Oecomb•r 2020 D•¥h1 Forb•$ 8orrl• Kyaw Kyaw.Chitttn Arab•lla Lilian Virginla Oelahunty Kevin Gerald Delahunty Michael Patrick Rthard tknwllng (dece￿¢1 l M4reh 2(Y201 Amll¥bh DwNedi Kedar Nath fhvivodi Mafkus Joerg Hedig•r Iretirnd 9 May 20201 Kaye Frances Hulen8 Joseph Aloisius Joo$len Virgiftia Cunynhame Judkinl Slmon Jughard Th•res t)ora Kel￿1 Roy Millm•n Franz Chriglol Neun¥r Nwla Sally N8vAon R¢4or Slanz N￿¥￿fi Ir•lirod 4 M¥y 20201 Neil P*vrtt Will￿rn Pru1tt Chri8lian Karl Emsi Wunschik SpLattA Houm. Hgddinglon. Calne, Willshirè. SN11 OPE SG Fraser FCA MHA Monahans 3842 Newport Slreel Swindon SN1 3DR Page 2 Report of the Independent Examiner Sayagyi U Ba Khin Memoria5 Trust Por the year ended 31 December 2020 Independent Examiner'$ Report to the Trustees ol ihe Sayagyl U Ba Khin Memorlal Tiust I report 10 the Charity Iruslees on my examin3lion ol the accourils of the charity lor the yeai ended 31 Oecember 20 which colnprise the s121emenl ol financial activities the balance sheei and the notes lo the Iinanc18151atement$ Resp•ctlve rèsponslbilltiè$ ol tru8teo8 aiid examiiier A5 Ihe charity's trustees you are responsible lor the preparalion of the a￿our11S In accordance with the requiremen1$ ol the Chai-llies Act 2011 I'lhe Act I It Is my rgsponsibllity lo examine the accoun15 undèr section 143 01 Ihe 2011 A¢i to follow the procedures lai¢ Oowii In the gèneial Dir8clion5 given by the Charity Comrnission (under eeiion 14515llbl of the Charities Act. and lo stale whether particular rnaiters have comè lu my aitentsoi) Basis of Independent Examiner's Statement Since Ihe charity's gross Income exceeded E250.000 your ex3minei musl be a member ol a body1151ed in section 145 ot the Act I confvrm thai i am qualified 10 undertake the examination because l a mèmber ol ICAEW which is one of the Iisled bodits My examination w89 carried out In accor¢anc¢ with gerieral Dire¢iions yiven by the Chafity Commission. Ali examinalioii Inclu(Jes a review ol the dccounling reGords kept by Ihe charity and a coinpanson ol ltte ac¢ounts presepied ivilh Ihose records. 11 also Include5 consideration ol any unusual Items or d15closu¥es In the accounts. and seeking explanations IroFn the Iruslees concerning any 5ueh matter5 The Procedures undertaken do nol provide all the ev1(Jence that woukl be required In 8n audil. and consequen15y no tspin￿n is given as to whether the accounts presenl a 'lrue and lair. view and the report 1s Iimiled lo those m8tter5 set out in the slatomenl below. Ind¥pendent examln•rfs Statement In conno¢iion wilh my examinaiion no malerlal matters have wme lo my altenlion wh￿h yives rne cause lo believe that In ai)y 11)èteiial re8pecl the accounting fecofd5 were noi kept In accordance with section 130 01 the Chanlias A¢1. or the accounts dirl Iiol ac¢ord with Ihe accounling records. or Ime accounis did not comply with the applicable fequireinenls con¢eming the form and content of accounts sel uul In the Charities (Accounts aiid Repoflsl ReyLilation$ 2008 other than any requiiemenl Ilial Ihe accoun15 give a 'i(iJe and laii view which 15 not a mailer con51Oered as part ol an Intyependenl examination I have oni acros5 no other matters In connection with the examination to which attentK)n should be drawn I In order lo enable a pr¢>per undeistanding ol the accounts to be reached. SGFr MHA 3842 Swndon SNI JDR rFCA rTrahans wport Slréel Dale Ll Page 3 Statement of Financial Activities Sayagyi U Ba Khin Memorloj Tru•t For the year ended 31 December 2020 Fund• Fuftd8 31.12.20 31.12.19 Charilable a¢tivili•s Oonalions for LYJurses Donations lor pU￿WIl¢>n3 0￿￿10n8 and L&J•ci fkn8trons P¥Jc•Ja & swcial projecls donatKn$ Lega￿¢$ Legacies Pagtsaa & Swcwl Prwts Investments Inter•$l r•c• Other Miscellaneous Ifrfom* Tolal Income eo.983 60,963 1.412 157.392 2.353 1.412 1Tr).170 28.592 85.151 8.897 137,659 85.200 10,542 6.832 151.770 58.272 10.642 8,632 1,978 2.722 8.048 3.545 83 736 124,SOg 63 308.648 146 17 IT RIT TIVITI Supwt costs. Courses Water. rat8$, he•t 8 IvJhl Insurance rrav Office Mainlenan¢o Depr*cralK PublvlN)n* Finance ¢o$ts Governance ¢o$ls OonalKJn ¢osts Other resourc•s expend&l Tolal ExFendilui• 95.444 35.888 7,211 t.064 1,087 96,531 37,548 7.211 2.326 5.195 17,130 37.234 114,294 41.146 1,272 4, 184 6.6C6 77,250 37,178 691 1.919 3.874 25.311 24.oce 9.364 223 2,001 291 2.001 21.310 3,4L 240.277 2.043 10480 1 796 305 813 21,310 3.4TrJ 1•9.042 12,286 N•1 inwm• l•xFendtluiel 120,3LK81 95.e410 11,9131 68,271 67.830 Tr•n•hr8 b•trfftn funds 04 491 N&1 moverninl In lunds 125.3MI 180,050 181.4731 8a,271 67.8JO Fund b•l#rth4 bought foA¥ard 776.851 459.471 043.446 1.779.567 1.711.737 Fund b•lanc•• carrl•d loThYard 751,345 619,821 47,838 1,779, Pago 4 Balance Sheet Sayagyi U Ba Khin Memorial Trust For the year anded 31 December 2020 Tangible Fix•d Asse 99). 111 881.529 en Dtotors IPrepaym•nls a olheryl I￿orne lax recOv•ra￿e on Gift AMI Bank balances and Cash 0,999 8,599 853,323 868,9 6.987 5697 930.S11 943 19 Trade ￿dItOrS AGGruals and aef¢rrfed inGome 9,101 2.893 11 794 8.659 16 4Y8 25 157 N•t Curr•nl A•s•tsiiLl•bllltlMI Tolal A8S•ts LM• CuTY•nt Ll•bllltl•* N•¢ A•$•t• 1847.è38 1.779,687 Unr•stricted G•nw•l Fund Uniesiiicle¢J Funds . Prowty Res•rYe DeJiqn4ted Funds Re$tri¢led Funds rotsl Fulld• 841.345 110,(h)o 619.521 476.972 1.847.838 686,6S1 110.000 459471 $43.445 1 779.867 Appfoved by the trustees onol . and slgned on their behalf bv.. K F Hul•nA . Tru•t¢o N 8 N•wlon j.,,...,..... Dil•d: i... c:..&.....,:Qul(.. Page S Statement of Cashflows For the year ended 31 December 2020 2019 C•8h Ilow• froffl op•i*tlng actl¥ltI￿. 14•1 ca•h pro¥ld•d by Inl op•rJiing a¢tl¥ttl 720.823 •*h Ilows fr￿ In¥••tlng •¢llvlll•¥: Inhresl Income Sales tangib￿ fixed a$8els Purchase ol langible Iix¢d assets N•t ca•h pro¥ld•d by lui•d In) Inv••llnq •cllvRI•8 1fj,0481 13,5451 434 17.7751 20, 172.464 Ca•h Ilow• Irom linan¢lnq 4ctlvlll•• N•t ¢••h pm¥ld•d by Ilnaftclnl a¢llvltl Ohang• In ¢a•h and ¢a*h •qulv4l•nts In th• y•ar 177,1881 99,937 C•$h •nd ¢a$h equiv•knnts at the beginning ol the yw 930,511 830,574 Totsl ea*h *nd ¢i•h •qulv•l•nl• at th• •nd ol th• y•ar a23 930.611 I lund8 3010 2019 N•1 In¢om•ll•¥p•ndltur•l lor th• y••r Adlu8tment8 lor.. Add back depreciat￿￿ charges Add back Pos￿(gaIn) on disposol a$*ts Deducl Inter•sl income Iln¢re8sèiiDecr¢ase In debtors 1ncreasellDec￿ase> In cr¢ditorB N•1 ¢a•h u••d In oporntlng actl¥ltl•s 18.271 67.a30 37,234 37.178 11441 3.545 1,314 11.100 6.048 12,9141 p￿e6 NOTES TO THE ACCOUNTS For the year ended 31 December 2020 In The lol*th¥ing accounling wI￿leS ha¥e been use¢1 eonsi$t*fttly In dealing with rtems. whth are ¢on$i*Jered material In rolalion to th¢ Tru51's a¢¢ount {•) B4•15 ol a¢¢ountlng The charity constilut8s a publK l)enelit entity as defined by FRS 102 financtal sthtem•nts hav* been prepared in a¢cordance wtlh Accountin9 and R&wrting by Chanties Statement ol Recommended Practice appl¢able to charilies pr•patin9 their xcounls In ￿[darKe with thé Fin¥nco1 Rewrting Stsndaid appI￿ab￿ In the UK and Reptstsl￿ ol Ireland Issued In 0¢tO￿r 2019, the Finan¢r41 Reporting Standard applKable In the United Kingdom and RepublK ol Ireland IFRS 1021, the ChaTilie$ kt 2011. the Companies Aei 2(￿. and UK Gener&ly Accept•d A¢ctyJniirva Practice Th• finan¢ial sl8lem•nts have been prepared lo give •'tru• and lairf aThJ have departed 1￿M th• Charities (A￿oUnts and Rewrtsl Regulations 2008 onw to exlenl r•quii•d to provide a Ifue and lair vithrf. This d•parture has Involved bllowng th¢ A¢Louniing ReFOrting by Charithes stsiement ol Re¢omm&nded Practtce appI1¢ab￿ to ¢harilies Pr￿rtng their accounts in xcordance wrth th@ Financial Regoning Standard appI1¢ab￿ In Ihe UK and ftepublK of Ir•land IFRS 1021 issued on 16 July 2014 rather than the Aocounttn9 and Rewrtin4 by Charltses. Slal•m•nl ol R•¢¢xmmend•d Prxts'c6 •ffe¢tive lffjm 1 Apnl 2rJJs whi¢h has $inc• I￿n wlhdrawn The financial sialements are lY￿red M 8 going ¢on¢ern b89ts. under the histortal cost ¢onvenlwJn. modified to Include certain rtems at f•ir valsje The financ￿1 statements are pwr•d In $lthiry which Is Ihe function*1 Cul￿n￿ ol the ¢hafity and round4d lo lh¢ n•arest pound. Th•r• are no significant a￿￿5 oliudgèmeftts or 50vrces ol estimatton uncertainly The Iru$lees con$thr thal there a￿ n• m•iersal un￿rtaIn￿•S ats)ul Ihe Charit1$ abillty to Ibl L•gal 8tatu• ol th• ¢harlty The cnarity Is an Unin￿rPOraled tru￿ wnsliluted ty a Irusl deed. The addres$ ol the reg￿tered oifice Is given in th• Gharity Inloimatson page ol th•¥ financial ¥t•temenls Tha nblure ol the ch•nty'J operatk)n$ and princlpal xti¥ili•s are given In lh• TNstsé#' report 1¢) In¢om• All In¢oFne Is rI￿nISed In the Staiemeni DI Finan¢+al Activities on¢e the charity I￿5 enittlemenl lo the lunds. Il 1$ probable that the In¢omt will b• r￿1V•4 and th• amount can be measuf•d r•l￿bly. Intere9t on funds h•W on deposit Is induded wheft r•ceivabl• and lh• amouni ean be m••sured reliably by the ¢h8rty. Ihis Is nomally upon nobiutson ol Ihe inter•sl paKI or payable by the bank Idl Exp•nd￿Urn Liabilities are recJ¥ni*l as èxp6nditUf• a$ as Ihere Is J ￿81 Of ¢onstrncbve obligation comm1tting the charity lo that exp¢nditur•. il 1$ protsab￿ that a Ifansler ol economic benelits wll Èe required In settlemtsnl and the amount of the obligat￿n can be measured reliably Expendilure *8 a¢counle Publl¢atlon8 Fund for Ihe prinbng and dislrlbulbn ol publi￿111)￿9 in.house ¥nd ILY th• purcha8• and resak ol 8uddhisl publKatK￿$ to stud•nts. Ibl Oft•ring Fund - lor the u)8ts a$soc14ted with the provision of floral offenng$ on 8uddhist f¥¥lival day$ btsih by pur¢hase and by Gulllval￿n on sil• Ic) Qrdlnallon . for the co¥ts of s•lting up and runnlng ordln8tton covr$•s al the ¢enlre and all associated costs Idl Klt¢h•n equlpm•nt FuTrd - lor the purGhase of kilGhen equlpm•nl. (•) Or¢hld Hou••. lor mwnten*nc• •1 the OrchKrf Houle. ID Mow•r Fund . ft>r lh• Wf¢has• of a mow 10 r•p*¢ the curr•nl mod•l. ¥th￿h Is approxim•l•ly 13 y••rn Old. 18) Pagoda and S￿￿1•1 Pr￿•¢¢¥ - for partKularly"rnenloMus In the Buddhist ygn8• (h) 8hant• A•qulsltM Fund- to ¢o¥er th* ¢o$i of r•qtsisit•s for Btsddhist IAonk$ asw•ted Wth th• S•yagyI U B• Khin Iradrf￿￿. 111 Par* Pund - for meadow partr Improv•m•nl. Ul Alath•r Say•m•gyl'8 D•ml•• Fund . lor supwrting pff)iects and gpecial events a￿0c￿￿d ￿1￿ tho Saya3yI U 8a Khin IradilKJn In honour of the memory ol Mother Sayainagw. Including giwng Dana k* Pagodas and th¢ Sangha In Burma anl elsewh•r• and supporting the othw Intsmatsonal frleditat Cenires. tru$ts and assoc￿lkIn$ in the Sayagyi U Ba Khin IraJition. Ikl Olnlng Rooffl ioundpfooffng - lor improving the a¢￿#￿"c$ In Ihe dining r￿)m. 10. Com￿ritI¥• •t•¢ement ol flnanclal a¢tlvlll In Ihe year entjed 31 OK¢mber 2019 all Income and expenditure was unr•slrkted other than Incom* & endovmi•n¢s £29 165 and chantable exp•rK1i¢ure of £12.271 Restn¢led lund$ al 31 t)ec•mber 2019 ot £543.445 were hold a$ £330,46S fixed assets and £212 980 a5 riot current asse ## ## ## ## ## ##