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2022-12-31-accounts

2022 2021
Income
Donations 150,377 159,150
Charitable
activiti es;
Operation ofTemple 280,000 240,000
Annual
Events and Activities
-Funds for Lantern
Floating		 Ceremony 40,000 40,000
320,000 280,000
Other trading activities
Chiryu Gakuin Dharma Progrannne 485 1,076
Publications
and Devotional		 Material 2,923 1,640
Lodge House - Short Term Net Rental Income 16,265 16,307
Coach House - Short Term Net Rental Income 4,804 894
24,477 19,917
Total Income 494,854 459,067
Expenditure
Annual
events and activities		 2,3 41,270 39,091
Operation ofTemple 2,4 465,193 428,600
Total Expenditure 506,463 467,691
Net (Deficit) for the Year (11,609) (8,624)
Surplus Brought Forward 793,522 802,146
Surplus Carried Forward f.781,913 6793,522
Discontinued
Operations

AS AT 31STDECEMB ER 20?2
Note 2022 2021
f. E
Fixed Assets
Tangible Assets 3,384,893 3,388,150
Current Assets
Debtors 17,196 9,657
Cash at Bank and in hand 620,045 625,419
637,241 635,076
Creditors
(Amounts		 falling
due within one year) 40,221 29,704
Net Current Assets 597,020 605,372
Total Assets Less Current
Liabilities K3,981,913 f.3,993,522
Funds
Permanent Endowment from
Parent Organisation 10 3,200,000 3,200,000
Unrestricted Funds 10 772,860 783,199
Restricted Funds 9,053 10,323
f3,981,913 f'3,993,522

FORTHE YEAR ENDED 31STDECEM BER 2022
Total Total
Unrestricted Restricted Permanent Funds Funds
I'unds Funds Endowment 2022 2021
Note E f,
Income
Donations 150&377 150,377 159,150
Income from Charitable
Activities:
Subvention
Income from Japan
-Special Ceremony
- Interfaith
Friends for Change
- Funds for Education
- Funds for Youth Association Activities
-Funds for Lantern
Floating		 Ceremony 40,000 40,000 40,000
-Operation ofTemple 280,000 280,000 240,000
Income from other trading Activities:
Publications
and Devotional		 Material 2,923 2,923 ],640
Chiryu Gakuin Dharma Programme 485 485 1,076
Lodge House - Short Term Net Rental Income 16,265 16,265 16,307
Coach House - Short Term Net Rental Income 4,804 4,804 894
Total income 454,854 40,000 494,854 459,067
Expenditure
on:
Charitable
Activities		 3,4 465,193 41,270 506,463 467,691
Total expenditure 465,193 41,270 506,463 467,691
Net income and net movements
in funds for the year (10,339) (1,270) (11,609) (8,624)
Transfers
between Funds
Reconciliation
offunds
Total Funds brought
forward		 783,199 10,323 3,200,000 3,993,522 4,002,146
Total Funds carried forward 772,860 9,053 3,200,000 3,981,9]3 3,993,522
2022 2021
Cash flows from operating activities
Net movements
in funds for the year		 (11,609) (8,624)
Adj ustments for:
Depreciation 12,483 11,812
874 3,188
Movements
in working capital
(Increase)/Decrease
in Debtors		 (7,539) 460
Increase in Creditors 10,517 2,166
Net cash generated
by operating		 activities 3,852 5,814
Cash flows from investing activites
Purchase oftangible fixed assets (9,226) (11,856)
Cash used in investing
activities		 (9,226) (11,856)
Decrease in cash and cash equivalents (5,374) (6,042)
Cash and cash equivalents at beginning ofthc year 625,419 631,461
Cash and cash equivalents at the end ofthe year 620,045 625,419

FO R T HE Y EAR ENDED 31ST
(Continued)		 DECEMBER 2022
2022 2021
3 Charitable
Activities
Restricted Expenditure
Education
Fund
Youth Association
Activities		 122 239
Lantern Floating Ceremony 41,148 38,852
41,270 39,091
Unrestricted
Expenditure
Lantern
Floating Ceremony		 14,675
Property
Maintenance
and		 Running Costs 86,702 9],515
Meeting, Premises Rentals and Propagation 8,981 105
Festival ofOneness, Japan 2,571
Ceremonies,
Functions
and Media Costs		 20,644 58,695
Motor Expenses 1,938 2,478
Ministers'
Costs and Welfare		 43 146
Dcprcciation
and Loss on		 Fixed Asset Disposals 12,483 11,752
Support Costs - SccNote 4 298,585 243,251
Governance
Costs - SeeNote		 4 18,571 20,658
465,193 428,600
4 Analysis ofGovernance and Support Costs
General Governance 2022
Suppoin Function Total
Salaries and related costs 282,108 282,108 Allocated on tiine
General Office 16,477 16,477 Invoiced events
Audit Fees 7,650 7,650 Governance
Accountancy
Services		 6,300 6,300 Governance
Legal and Other Professional Costs 4,621 4,621 Governance
298,585 18,571 317,156
Analysis ofGovernance and Support Costs
General Governance 2021
Support Function Total
f.
Salaries and related costs 228,746 228,746 Allocated on time
General Office 14,505 14,505 Invoiced events
Audit Fees 7,650 7,650 Governance
Accountancy
Services		 6,300 6,300 Governance
Legal and Other Professional Costs 6,708 6,708 Governance
243,251 20,658 263,909

2022 2021
5 Staff Costs
Salary 246,049 199,341
Employers National Insurance 15,166 17,550
Pension Costs 11,190 11,855
f272,405 l:228,746
6 Tangible Fixed Assets Freehold Fixtures
Fittings k		 Motor
Property Equipmcnt Vehicle Total
Cost
As at 1stJanuary 2022 3,364,900 769,153 21,000 4,155,053
Additions 9,226 9,226
Disposals (269) (269)
As at 31stDecember 2022 3,364,9QQ 778,110 21,000 4,164,010
Depreciation
As at 1stJanuary 2022 745,904 20,999 766,903
On Disposals (269) (269)
Charge for the Year 12,483 12,483
As at 31stDecember 2Q22 758,118 20,999 779,117
Net Book Value at
31stDecember 2022 3,364,900 19,992 1 3,384,893
Net Book Value at
31stDecember 2021 3,364,900 23,249 I 3,388,150
2022 2021
7 Debtors
Prepayments 12,933 9,657
Other Debtors 4,263
K17,196 E9,657
8 Creditors (Amounts falling due within one year)
Sundry Creditors Er, Accruals 28,773 24,315
Taxation and Social Security 11,448 5,389
X,40,221 629,704

Analysis ofNet Assets between Fun ds
General Restricted Permanent Total
Fund Fund Endowment
Tangible Fixed Assets 184,893 3,200,000 3,384,893
Cash at Bank and in Hand 610,992 9,053 620,045
Other Net Current Assets (23,025) (23,025)
772,860 9,053 3,200,000 3,981,913

Incoming Outgoing
At I January Resources Resources Transfers At 31 December
2022 2022
General Reserve 783,199 454,854 465,193 772,860
Total unrestricted funds 783,199 454,854 465,193 772,860
Restricted funds:
Interfaith
Friends		 for Change
Funds for Education 2,055 2,055
Funds for Youth Association Activities 7,120 122 6,998
Funds tor Special 1 'eremony
Funds for Lantern Floating 1,148 no,ooo 41,148
Total resb lated I'uuds 10,323 40,000 41,270 9,053
Permanent
Endowment		 3,200,000 3,200,000
Total Funds 3,993,522 494,854 506,463 3,981,913

FO R T HE YEAR ENDED 3 1STDECEM BER 2022
2022 2021
f, 8
Restricted
Subvention
Income
Funds for Lantern
Floating		 Ceremony 40,000 40,000
40,000 40 000
Unrestricted
Income
Subvention
from founding		 Organisation in Japan 280,000 240,000
Followers Contributions 150,377 159,150
Publications
and Devotional		 Material 2,923 1,640
Chiryu
Gakuin Dharma Programme		 485 1,076
Lodge House - Short Term Net Rental Income 16,265 16,307
Coach House - Short Term Net Rental Income 4,804 894
454,854 419,067
Total Income 494,854 459,067
Charitable
Activities:
Restricted Expenditure (Note 3) 41,270 39,091
Unrestricted
Expenditure
Lantern
Floating Ceremony		 14,675
Rates &insurance 8,819 17,937
Light, Heat &Water 12,435 7,257
Property
Security and Maintenance		 61,379 62,977
Equipment
Rental		 3,942 3,238
Buddhist Altar Equipment 127 106
Mccting, Prcmiscs Rentals and Propagation 8,981 105
Festival ofOneness, Japan 2,571
Okumotsu 2,014 1,865
Publications
and Media		 Subscriptions 3,640
Translation
Fees		 18,630 53,190
Ceremonies
and Functions
Motor Expenses 1,938 2,478
Resident Minister - Living Expenses 43 146
Depreciation 12,483 11,812
Profit on Fixed Asset Disposals (60)
148,037 164,691
Management
and Administration
Salary Costs 261,215 216,891
Pension Costs 11,190 11,855
ExPats Costs 9,703
Education/Training 290
Telephone 11,863 10,956
Printing,
Stationery
and		 Postage 2,764 1,752
Sundries 227 529
Loss/(Profit)
on Foreign		 Exchange 603 785
Bank Charges 730 483
Audit Fees 7,650 7,650
Accountancy
Services		 6,300 6,300
Legal and Professional Fees 4,621 6,708
317,156 263,909
Total Expenditure 506,463 467,691
(Deficit) ofInconie over
Expenditure
for the Year		 (11,609) (8,624)
Surplus Brought Forward 793,522 802,146
Surplus Carried Fonvard 781,913 793,522