SHINNYO.EN, U.K.
(A COMPANY LIMITED BY GUARANTEE)
ACCOUNTS
FOR THE YEAR ENDED 31 s'r DECEMBER 2024
COMPANY NO. 2282524
REGlS'fERED CHARITY NO: 299965
S2650-24

SHINNYO-EN, U.K.
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024
The trustees. who are also dire¢loJs of the charity for the purpose5 of the Companies Act, submit their annual
rewrt and the audited financial statemenis for the year ended 3 I￿ De￿mber 2024. The trustees have adopted the
provi.qions of the Statemenl of Recommended Practice (SORP) "Accounting and Reporting by Charities" in
preparing the annual report and financial statements of the chority.
The financial statements hav¢ b¢¢n p￿Pared in accordance wilh the accounting policies set out in notes to th¢
accounls and comply wilh the ¢h#rity's gloveming document, the Charities Act 2011 and A¢cowiling and
Reporting by Charities.. Statement of Re¢omm¢nded Practice applicable io charities preparing their accounts in
&ccordance with the FinarKial Reporting Standard applicable in the UK and Republic of Ireland published in
October 2019.
Th¢ charity is a charitable company limited by guarantee. It is governed by a memorandum and articles of
&ssociation.
Shinnyfren
ShiTJnyo•en was founded in Japan in 1936 by R¢ver¢nd Shinjo Ito and is a Buddhist Order devoted to the practice
of the teachings of the Buddha as handed down ID the (Treat Nirvan<l Sutra. which is regarded as the ultimate
distillation of the thinking of the Buddha. Through its founder, the Order can trace its spiritual lineage to the
beginnings of the Buddhi51 teaching.
With the exception of a small number of Bishops and Ministers who provide leadership and spiritual guidance, the
membership of Shinnyfren consists of lay men and women leading nomial workday lives who endeavour to
follow and apply the teachings of the Buddha in the context of the present day living environment. With its
emphasis on personal dis¢iplin¢ and spirilual developmenL and on service to the community at large, the Shinnyo
teaching strikes a reS￿nSive chord among those seeking fulfilment in mind and spirit.
As part of their training and spiritual development, Shinnyo prdctitioners widertake the three practices of Gohoshi,
or voluntary s¢rvic¢" Ota5uke, or ffti55ionary endeavour" and Kangi, or the making of offerings.
Objects and Activities
Sh1nny￿en. U.K. was established in 1988 to further the propagation of the Shinnyo-en di>ctrine in the United
Kingdom. To help accoTnplish its mission, the Company works closely with th¢ founding Shinnyo-en
organisation in Japftn and with other overseas Shinnyo-en entities. For the purposes of the Charities Act 2011, the
Directors of the Company are regarded as trustees.
The principal object of the Company 15 the advancement and promotion of Teligion by the extension of the spirit
and the knowledge of the t¢a¢hings of Ihe Buddha through the precepts and ieachings of the Shinnyo-en doctrine.
Each year our trustees review our objectives and a￿1vItIeS io ensure they continue to reflect our aims. In carrying
out this review the truslces have considered the Charity Commission's general guidance on public benefit and in
panicular its supplementary public guidance on the advanc¢m¢nl of religion for the public benefit.
Shinnyo•en activities within th¢ United Kingdom are supervised by the Btznch Man2g¢r, with guidance from the
founding Shinnyo-en organisation in Japan. These ￿tIvItieS comprise a full liturgy of services, meetings.
programmes oftraining and ingtruction, 8$ well as spiritual guidanc¢ for th¢ pra¢titionets and the propagation of
the Shinnyo teaching wiihin the United Kingdom. There is also b&si¢ medilation training at the temple for the
general public &s well as monthly ev¢nÉng seryices online.
Shinny(w does not have fornial policies designed lo promote th¢ Shinnyo teachin& Given thaL nomially. new
entrants join by way of introduction, it is wnsidered that the impression created by the individual Shinnyo
praclltion¢r Ilwough example and personal behaviour is the most potent influ¢n¢¢ on those Tn search of spiritual
developinenL
In furtheran¢¢ of their commitment to Gohoshi, or voluntary service, practitioners assist with th¢ day-to-day
activities of Shinnyo-en, U.K. and with the upkeep of The Manor Hous¢. which is the centre for Shinnyo-en
tivities in the United Kingdom.

SHINNYO-EN, U.K.
TRUSTEFS, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024
Continued
Futtdraising Activities
The Foundation does not undertake any fundraising activities. li does not solicit donations from the genera]
public, either directly or indirectly. ex¢¢pt on a purely volunlary basis. The Foundation also does not engage in
¢ommer¢ial activities, other than a limited number of transactions involving religious publi¢alions and devoiionai
makri￿5, which are consistent with its charitable objects and activities.
Achievements alld Perforniance
The ultimate objective of all Shinnyo-en activities is the spiritual development of the Tndividual practilioners. to
help in his or her quest for enlightenment, and all a¢tivities in the United Kingdom during the year under review
have been directed towards this end. 11)ese octivities were supervised by the Br&n¢h Manager and ¢o-ordinated
by experieEKed followers and together with representations of the Youth Association (age rang¢ 16 to 36 Ye￿).
As in previous y¢ars, Shinnyo*n UK held the ar￿Ual Shinnyo Lanlem Floating Festival to foster feelings of
¢onnecfrdness with loved ones who are physically distant and to kindle an optimistic light of hope in ourselves
and others. The 2024 festivaj took place from September 19th to 21st to a¢¢ommodat¢ a larger numiw of
participants over three days. The event w&8 highly S￿CeSSfUl, attrdcting 2,300 attendees, 500 more than the
previous year. Since 2024 marks the beginning of a new decade of the event, a special commemorative event W&8
held to introduce th¢ Founder of Shinnyo-en, Master Shinjo, which contributed to the additional expenses for the
frstival.
In Tesponse to numerous enquiries from the local COmTnunity following the festival, Shinny(Kn UK introduced a
ew program offering monthly activilies, including the Shinnyo Meditation Programme. The programme has
been warn)ly received, and since its introduction in 2023, an Incr&￿Ing number of individuals have been visiting
Shinnyfren UK - drawn by a sincere desire to learn more and eventuatly choosingi lo become members. As a
result, the number of registered members has grown 175, accounting for over 80% of all new member
registrations.
Shinnyo-en UK h&$ expanded its role with the International Affairs Department (IAD) in Japan, and the UK
temple now setves as a hub for propagation points in countries without office fftff, such as Swedcn and Kenya
sio¢¢ 2023 and Finlimd has been added in 2024.
Shinnyo-en UK has a number of local staff members approaching retirement age, which presents potential
operational challenges in near future. To proactively address this. a Japanese staff Member was assigned to ihe
UK on A lonE-tem basis in May 2022. Additionally, an OFen recruitment process was launched in Oetober 2024.
and as a r¢5uIL we expect to welcome two new staff members and one remote contractor in 2025.
With strong support from our member& the income from membership contributions in 2024 remained stable,
despite the challenging economic climate.
The Trustees wish to place on record their most sincere apprectalion for the guidance and support received
throughout the period under Feyiew from the Head of the Order, Shinnyo Keishw and for h¢r never failing interest
in the work of Shinnyfr¢n. U.K.
Financial Review
Shinny¢Fen. U.K. depends on donations a￿d gifts from Shinnyo followers in the United Kingdom to eover it8 day-
tO•day outgoings. The founding Shsnnyo-en organis&tion in Japan meets the operdtiona] ￿$15 of the temple and if
or when heavy expenditure is anticipated, on Ihe repair and maintenance of the company property. The Company
benefits considerably from voluntary seNice provided by followers, in particular wilh respect lo ihe upkeep of the
Manor House buildings and grounds.
Shirmyo•en UK h&s achieved a deficii for th¢ year of £36.770 compared with a surplus of £114.298 for the
previous y¢ar. with the charity receiving a 19% increase in ils Subvention income from Shinnyo-en Jw.
Donations for the y¢ar ended 31st December 2024 saw a 350/0 decre￿ of £88,420 compar¢d io previous year,
mainly due to ihe one-off subsraniia] donation from one person in 2023. Rental income from ihe short-lerni rental
of ihe Lodge House and a]so the Coach House were similar to the previous year. R¢ntal income is disclosed net
of ¢xpenditUTC in the year.

SHINNYO-EN, U.K.
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024
Continued
Total Expenditure in the year incre&sed by £163,326 to £802,610. This is highlighted in Note 3, where there was
an incre4se in re51ricled expenditure of £68,464 and an increase in unrestricted expenditure of £94,862.
As at the ba12nce sheet date, the charity's net current assets stocMI at £678.351. which is slightly below the
projected running cosls for th¢ l¢mpl¢'s op¢rations. Whil¢ this amount is broadly suffici¢nl io sustsÈn the charity's
a¢tivili¢s until lh¢ n¢xl tran¢h¢ of subv¢nlion in¢om¢ is ￿¢¢ived. the shortfail is mitigat¢d by th¢ l¢v¢l of
unr¢stri¢l¢d r¢s¢ry¢& in line with the charity s r¢serves policy ouilin¢d below.
The Trustees are satisfied that ihe ch￿lty remains in a stable financial position and is able to meet its ongoing
obligations. Steps are being taken to monitor expenditure closely and ensure the reserve8 position is Slrengthened
in the coming year.
Re5eTV¢S Policy
The Truslees have established a r¢seTres policy to ensure ihal the charity remains financially resilient and able to
continue its activities in the event of unforeseen circumstances or flucluations in income. This policy is reviewed
annually in line with the charity's financial position and operational risks.
Th¢ Trustecs consider it prudent to hold unrestricted resetves equivalent to one year's running costs for ihe
temple's 0￿ratiOnS, which are estimated at £679,124 (as ststed in Note 3 to th¢ a¢counls) as at the year end. This
level has been assessed with reference io the charity's ongioing Commitments. working capital needs, and potential
future risks, and is considered sufficient to ensure the sthbility and Continuity of ¢haritable activities.
As at the balance sheet date, the charity's total reserves amounted to £838.000 (Nofr I I to the accounts). After
deduding fixed assets held for chaTitable use. the level of fre¢ res¢rves was £82l,810. Within this amounL the
charity has set aside a designated fund of £IOO,OfKI for Building Maintenance, r¢flecting the Truste￿,
LoIninittnent to the long-terni upke¢p and slrnciural iniegrity of the temple premises. This fund is reviewed
annually and adjusted b&%ed on planned works and property condition assessments.
After accounting for the designated fund, the remaining general free trserves amount lo £721.810, which C￿ed$
the iarget level of £679.124 by £42.686.
The Trustees are satisfied that the Current level of reserves is appropriate. The modest surplus above the target
provides the charity with flexibility to respond to unforeseen challenges and to siipport ￿ture developmeni in line
with its charitable objectives.
This reserves policy will continue kn be reviewed annually to ensure thai the reserve levels remain appropriate in
the context of the charity's activities, financial health, and risk environment.
Plan5 for Future Periods
Based on the positive outcomes from recent activities for new members, the temple plans to offer additional
meetings and a meditation program specifically for new members. Furtherniore, to enhance support for members,
Reverends from Japan will be invited more frequently.
Shinnyfren UK plans to hold the 12th annual Shinnyo Lantem Floating Festival in September 2025, with an
exp¢ct¢d attendance of approximately 2,fj￿ people over ihe three4ay perii)d. To nurture the younger generation
of members in Europe, w¢ will continue lo invite around 25 members and office staff from ￿ro$S the ¢onlinent to
attend the festival al the UK temple. In conjunction with the festival, a specia] four-day workshop seminar is
planned. The lounding orwi741ion. Shinnyo-en Japan, will provide a subvention of £70,000 for this event-an
increase of £20,000 c4)mpaTed to the funding received in 2024. Due to the increasing logistical challenges of
hosting such a large event, the consttuction of a proper storage shed in the garden is under consideration.

SHtNNYO-EN, U.K.
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024
Conlinued
Shinnyo-en UK plans to OPEll its garden to the public as a peaceful. inclusive spa¢¢ reflecting shinny￿n.s
values. The initiative aims to promole community engagement, environmental conservation, and financial
sustainability- A trial opening is under consideration, wilh fvll plannin& dcsigft. and construction to be
di5CUS5ed as part ot the nexl phase of developJnent and long-terni vision for the site.
Shinnyo-en UK celcbrkted tts 30th anniversary in 2024. As part of the Commemorntion, several building
maintenaDce projeLts were undertaken. including roof repairs and both exterior and interior redecoration.
This work will continue into 2025. A dedi¢at¢d "Building Maintenance Reserve" has been esiablished to
fund these projects, with Shinnyo•en Japan Contributing £30.000 annually to support the reserve.
Shinnyo-en UK anticipates welcoming new office staff in preparation for several UPC4)ming retirements in
the coming year.
Golllg Concern
Th¢ Trustees b¢licv¢ that preparing the accounts on the going concern basis is appropriate due to the continued
finan¢ial support of th¢ founding organisalion, shit￿tY0-¢n Japan. The Trustees ur]derstand that Shinnvfren Japan
will continue lo support the charitsble company by providing Subvention income to enable Shinnyo*n, UK to
continue lis charitable operations as a going concern for the (oreseeable future.
Structure, Governgnee and Management
sh1nny￿en. UK is governed by a Memorandu￿ and articles of a55ociation.
Directors are apFx)inted by the Board, in consultstion with the founding Shinnyo<n organis&tion in Japan. A
majority of the Members of the Board must at all times be resident in the United Kingdom. Resident Ministers
were previously appoini¢d ￿ dir¢ctors. and although ¢hang¢d on a r¢gular basis, Ih¢y w¢r¢ familiar with th¢ work
of the organisation. and ¢ncourdged Éo ￿ awar¢ of th¢ir r¢sponsibiliti¢s of govemance.
Other direclors are nonnally selethed from the more eX￿rIenCed follower3. WIM) again have a working knowledg¢
of the organisation. but who may Tequire more induction with the role they are undertaking from a regulatory and
legal viewwint.
The organisation was managed on a day to day basis thToughout the year by the Branch Mar￿ger, Mr Shohei
Nishino who is also the Company Secretary. The sta(r consists of five full-time employees and one part-time
staff, whts reKKhrted to the Board of Direclors and the founding Shinnyowen organisalion in Japan.
The Board of Directors have assessed the major risks ID which the organisation is exposed, in particular those
related to the operations and finances of the organisation and are satisfied that systems are in place to mitigat¢
their exposure to risk. Procedures are in place to ensure compliance with health safety of staff and followers
at)d disabled access lo the Manor House.
Public Benefit Trust
Shinnyo-¢n. UK mects the definition of a public benefit entity under FRS 102. Th¢ Trustees Consider that the
aims and objectiv¢s of the charity are able to deliver a public benefit and hav¢ given due regard lo Public Benefii
Guidance published by the Chariiy CoTnmissiofL
Shinnyo*ll Youth Association for UJ(.
The purpose of the Youth A&sociation is to:.
l ) Nurture the faith of th¢ younger generation who are already prActicin8 th¢ teaching.
2) Create a platforni to find answers to their Challenges.
3) Create an Environinent to be more welwming for newcometthginners.
4) Strengthening relalionships with youth from other faiths.
The activities organis¢d by the Shinnyo-en, U.K. youth will be connected to the above main obj¢ctives.

SHfpiNYO.EN, U.K.
TRUSTEES, RIPORT FOR THE YEAR EI¥DED 31ST DECEMBER 2024
Cootinued
Legal and Administrative Information
FULL NAMF.:
sH￿NY(￿EN. U.K.
GOVERNtNG DOCUMENT:
Memorandum and Articles of AssoLiation
(As amended to 24th September 1994)
MODE OF tNCORPORATION:
Private Limited Company
(Limited by GU￿&￿t¢t}
Incorpo￿tsd 1st August 1988
Registered Number". 2282524
Entered on the Central Re¥isieT of Charities
maintained by the Charity Commission¢rs
31 st August 1988
Registered Nurnb￿.. 299965
DIRECTORsll'RUSI'EES:
Rev. Koji Sugiyama (Chairnian)
Mr. Kenneth White
Mr. Rodney D. Ballard
Mr. Vatroslav P. Popovic
Mr Charles Ross Day (resigned I W August 2024)
l*gal and Admini$trnÉiv¢ Infornirltion (continued)
SECRETARY:
Mr Shohei Nishino
BRANCH MANAGER..
Mr Shohei Nishino
REGISTERED OFFICE:
The Manor House
WTr)dstock Lane North
iA)n8 Ditton
SurTey KT6 5HL
AUDITORS:
Couch Bright King & Co
Chartered Accountants
2 Tolhersl Court
Turkey Mill Business Park
Ashford Road. Maidsione
Kent ME14 SSF
SOLICITORS..
Clifford Chanc¢ LLP
10 Upper Bank Street
London E14 5JJ
Stone King LLP
28 Ely Place
London ECIN 6'fD
BANKERS:
Ba￿layS Bank pl¢
Kingston Business Centre
Surbiton Branch
81-83 Victoria Road
Surbiton
Surrey KT6 4PD

6. 

## **SHINNYO-EN, U.K TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 Continued** 

## **Fixed Assets** 

The movements in fixed assets for the year are shown in Note 6 and Note 7 of these Financial Statements. 

## **Directors' Responsibilities for Preparing the Financial Statements** 

The trustees (who are also directors of Shinnyo[-] en, U.K. for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and apply them consistently 

- observe the methods and principles in the Charities SORP 2019 (FRS102) 

- make judgements and estimates that are reasonable and prudent 

- state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. 

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

In so far as the trustees are aware: 

- there is no relevant audit information of which the charitable company's auditor is unaware; and 

- - as directors have taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. 

## **Auditors** 

Couch Bright King & Co were re[-] appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity. 

This report has been prepared in accordance with the Statement of Recommended Practice and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

This report was approved by the Board on September 2025. 

Mr Shohei Nishino Secretary 



SHINNYO-EN, U.K.
DET AILED INCOME AND EXPENDrruRE AccouNr
FOR THE YEAR ENDED 31ST DECEMBER 2024
2024
2023
Incorne
Donations
167,728
256,148
Charitoble aetivitiu..
Operation of Temple
Funds for Building Maint¢nan¢¢
Funds for Youth Activities
Funds for Lantern Floating Ceremony
and Inlerfaith Acttvity
460.000
30.000
23.753
380,000
30,000
12,143
50.000
45,000
563,753
467,143
Oiher tradirtg activlties
Chiryu Gakuin Dhartna Pmgramme
Publications and Devotional MateTial
Lodge House- Short Tenn Net Rcntal Income
Coach House- Short Terni Net Rental Income
Interest Receivabk
374
3,263
16,213
3,768
10,741
896
2,948
15,733
8.520
2.194
34,359
30,291
Total In¢ome
765.840
753,582
Expenditure
Annual events and activities
Operation of Templ¢
123.486
679,124
55,022
584,262
Total Expenditure
802,610
639,284
Nei Surplusl(Defieit) for ahe Year
(36,770)
114,298
Surplu5 Brough¢ FoThard
896,211
781.913
Surplus Carrled Forwwnl
859,441
896,211
Di5coDtinued OperatioDS
For both financial periods there w¢r¢ no discontinued operations.
Recognised Gains
For both financial periods, there were no recognised gains or losses other than those shown above in
the Income 8nd Ex￿nditllre Account.

8 

## **SHINNYO-EN, U.K. COMPANY NO. 2282524 STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER 2024** 

||**Note**||**2024**||**2023**|
|---|---|---|---|---|---|
||||£||£|
|**Fixed Assets**||||||
|Intangible Assets|6||3,912||5,216|
|Tangible Assets|7||3,377,178||3,376,374|
|**Current Assets**||||||
|Debtors|8|19,651||9,335||
|Cash at Bank and in hand||705,289||748,906||
|||---------||---------||
|||724,940||758,241||
|**Creditors**(Amounts falling||||||
|due within one year)|9|46,589||43,620||
|||---------||---------||
|**Net Current Assets**|||678,351||714,621|
|**Total Assets Less Current**|||-------------||------------|
|**Liabilities**|||4,059,441||4,096,211|
|**Funds**||||||
|**Permanent Endowment fom**||||||
|**Parent Organisation**|11||3,200,000||3,200,000|
|**Unrestricted Funds**|11||838,000||855,037|
|**Restricted Funds**|11||21,441||41,174|
||||-------------||-------------|
||||4,059,441||4,096,211|



These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

Approved by the Directors on September 2025 

Mr. Kenneth White } **}** Mr. Rodney Ballard } **[Directors ]** } Mr. Vatroslav Popovic } 



SHINIYYO-EN. U.IL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBFR 2024
Total
Furtds
2(124
Totsl
Funds
21123
Unr¢$tri¢t¢d
Funds
Rutricted
Funds
Perman*nt
Endowment
Note
Income
Donations
167,728
167,728
256,148
Incomefrom ClkFilable AciivilKs.-
Subvention In￿me from Japan
Funds for Building Maintenance
Funds for Youth A&soLiation Acttvities
- Funds for kntern Floating Ceremony
and Nurturing Programme
- Op¢ration of Tcmple
Incornefrom other IradEKg Aclivities..
Chiryu Gakuin Dhamia Programmc
Publications and fkvotional Material
Lodbye House- Short Term Net Rental Incorne
Coa¢h Hous¢- Short Tenn Net R¢ntal In￿rne
Int¢Tesi Keceivable
30.000
23.753
30.000
23.753
30.000
12.143
so,000
50.000
460.000
45.000
380.000
460.000
374
3.263
16,213
3,768
10.741
374
3263
16213
3,768
10.741
896
2,948
15.733
8.520
2.194
Tot41 incorn¢
662.087
103,753
765,840
753,582
Expendi￿re on:
Charitable Activities
679,124
123,486
801610
639284
Total expenditure
679,124
123,486
802,610
639,284
Net ineome net Thov¢JDents
fund5 for the year
(17,037)
119,733)
(36.770)
114298
Transfers ktween Funds
RecoTrcili8tioN of funds
Toral Funds brought forward
855.037
41,174
3200,(H)O
4,096211
3.981.913
Totsl Funds earned forward
838.(M)O
21,441
3,200,000
4,059,441
4,096,211
The 8tatemenl of financial activities includes a]1 gains and losses recognised in the year. All income and exp¢nditllT¢ deriv¢
from Continuing a￿1vItIes.

10
SHJNNYO-ETrl. U.K.
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31ST DECEMBER 2024
2024
2023
Cash flows from oper8ting activitie5
Net movements in tunds for the ycar
Adjuslmentsfor..
Depreciation
Profit on Fixed Asset Diswsal
{36,770)
114298
9,399
12,361
(4,956)
(27,371)
121,703
￿¢￿ement.£ in working capilal
Increase in Debtors
(10,316)
7,861
(Decrcascytncrease in Creditors
2.969
3.399
Net cash (used)Igenerated by operating activities
(34,718)
132,963
C&sh flows from investing activits$
Purchase of fixed assets
Sale of fixed assets
(8,899)
(9,059)
4,957
Cash used in investing activities
(8,899}
(4,102)
(tkcreaseylncrea% in cash and cash equivalenls
(43,617)
128,861
Cash and ¢quivalents ai beginning of thc ycar
748,906
620,045
Cash and cash equival¢nts at the end of the year
705.289
748,906

SHINNy￿EN, U.K.
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
I Com￿NY statss
The charity is a Company limited by guarantee. In the event of the clwity being wound up. who
constitute the charitable company are required lo ¢ontribu* an amount nol exceeding £10. Durtng the year
the atyairs of the charitable coinpany were manag¢d by the Dir¢ctors nam￿ on page 4.
2 Aeeounting Pollclo8
The principal accounting policie& all of which have been applied consistently throughout the year, are set out
below:
Ba$iJ of prepuration
The financial statements have been prepared in accordance with Accountingy and Reporting by Charities..
Statement of Re¢ommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102), the
Charities Ath 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
Shinnyo-en. UK meets Ihe definition of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise ststed in the relevant accounting
p)licy notes.
Funetiollal and Presentational Currency
The ¢ompany's funciional and preseniation ¢urren¢y is GBP.
Going Coneern
The charity reported a c&8h oufflow of £43,617 for the year. The Trustees have received eonfim)ation ihai
Shinnyo-¢n Japan will continue to Support the charitable company by providing Subvention income io enable
Shinny¢)-en UK lo continue ils charitable operations for the foreseeable future. The Truste¢s therefore
conlinue to adopt the going concern bagis in preparing the financial statements and believe that TEO material
uncertainties exisL
Ineoming Resourees and Resourees Fxpended
Income is recognised when the charity has enrirlemenl lo the funds, any F¢rfOrnh￿¢e ¢ondilions attached to
the items of income have been met, it is probable that the irlcome will be received and the arnount catk be
measured reliably. Interest income is recognised using the effective interest tnethod and rent ineome is
recognised as the charity's right to r¢ceiv¢ p&ymen¢ is ¢stsblish¢d and is a￿ounted for on an a¢¢ruals basis.
'rhe Charity. in ¢ommon with many others of a similar size alld organisation, derives a substantial proportion
of its income from voluntary donatior15. Such donations are recognised and ¢nter¢d into the ¥counting
records when they are re¢eived.
All expenditure is accounted for on accnjals b￿1$.
Operating leases
Rentals applicable to operating Icases are ch8Jged to the Statement of Financial Activities over the period of
the lease.
Flxed Assets
Intsngible assets with a cost in ex¢¢ss of £3,000 are ￿pItalISed and recognised at cost. These assets are
subsequently stated at cost less accumulated amortisation and any impairnient losses.
Tangible fixedAssels
Tangible fixed assets are initially recorded at cost and Subsequently measured at cost less accumulated
depreciation and any impairnient losses.
Assets that are more than ten years old are fully written off, unless they are still in use and continue to provide
a u%eful function to the charity.

12
SHINNYO-EY4, UX.
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
(Continued)
Depreci¥4tion and Amortisation
Depreciation and amortisalion are pn)vided to write off the cost of fixed assets over their e5tim&ted useful
lives on ihe following basis.. -
Fixtures and Equipmenl
Moior Vehicle
Software developm¢Trt Costs
2 to 10 years straight line
4 years strdight line
3 to 5 ye8ts Straight line
No depre¢l￿10n Iws been provided in respect of the Company's interest in freehold buildings.
Key Judgements and Estim4tlODS
Th¢ fTeehold ¢(mlinues lo be maintsined to a high siandard and it is in the opinion of the directors, Ihal the
property would be worth more if il was at the end of its useful life that it ori¥inally cosL and therefore they
consider no depreciation is necessary.
Pension Costs
I'he company operates a defined contribution scheme for the benefit of its employees. The costs of
conlributions are written off against profits in the year they are payable.
Debtors and Creditors
Debtors and creditOTS With no stated interest rate and receivable or payable within i)ne year are recorded at
transaction price. Any losses arising from impairnient are recogniged in the profit and loss account in other
administrative expenses.
ForeigD Currewcy Transactions
Foreign currency Iransaclions are initially recognised by applying to the foreign Currency amount the sw>t
exchange rate betsveen ihe functional currency omd foreign currency at the date of the transaction.
Monetary assefs and liabililies denominated in a foreign currency at the balance sheet date are transl￿ed using
the Closing rate.
Restricted Funds
The restricted are fi￿d5 which are to be used in accordance with specific restrictions imposed by don0￿ or which
h&vc bccn rnised by the charity for particular PUTPL)ses. The cost of raising and administering such funds are
charged against the specific furkd. The aim and use of each fund is set out in th¢ notes lo the financial statements.
UDrestricted Funds
The &ccumula*d funds are unrestricted funds available foT use at the discretion of the trustees.
Pernianent Endoivrnent Fu￿d
The donation from the Founding Organi%ation in Japan, Shinny&en. wa8 for the purpose of acquiring Manor
House, for its subsequent eonversion into the U.K. Cenlre and for continued capital projects. The monies w¢r¢
advanced subject lo the conditions set out in note I I to th¢ a￿OuThts.

13
SHINNY{￿KN, U.IL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
{Continued)
2024
2023
3 Charitable Aetivities
Restrieted Expellditsre
Education Fund
Youth Association A￿1vitieS
Building Maintenan¢¢
Lantern Floating Cerefftony
21,061
52,425
50,(100
10,022
45,IK)O
123,486
55.022
Ullrestrleted Kxpendlture
Lantern Floating Cerernony
Property Mainien8n¢e and Running Costs
Meetin& Premise5 Renta]5 and Propagation
Festival of Oncness, Japan
Ceremonies, Functions and Media Costs
Motor Expenses
Ministers, Costs and Welfare
Depreciation
Profit on Fixed Asset Disposals
Support Costs- See Note 4
Governance Costs - See Note 4
44,337
99,138
63,389
5.218
104,837
56.692
2.762
18,240
346
17
12,361
(4.956)
351,058
37,687
7.347
17
9.399
395,358
60,139
679.124
584,262
4 of Governanee and Support Costs
General Governance
Support
Function
2024
Total
SalaTies And related cO￿S
General Office
Audit Fees
Accountancy Services
t£gal and Other Professional Costs
367,501
27,857
367.501
27,857
9,300
6.690
44,149
Allocated on time
Invoiced events
Governance
Governance
Govemance
9,300
6,690
44.149
395.358
60,139 455.497
Anolysis of Gtsvernattee attd SUp￿rt Costs
General Governance
Support
Function
2023
Total
Salaries and related ¢0s1s
General Office
Audit Fees
A¢counlancy Services
Legal and Other Professional Costs
327.57
23,480
327.578
23.480
8.550
6,420
22.717
Allo¢at¢4 on tim¢
]nvoiced events
Governance
Governance
Governance
8,550
6,420
22.717
351,058
37.687
388,745

14
SHINNY(NEN. U.K.
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DF,CEMBER 2024
(Contin￿ed)
2024
2023
5 Staff Costs
Salary
Employ¢TS Narional Insurance
Pension Costs
Other benefits
304,352
17,973
12,717
32,459
294,870
15.592
11,681
5,435
367.501
327,578
The average number employed during th¢ period.
There is one employee with employee benefits in excess of £60.000 and within the £90.000- £100,000 pay band.
The pay band range includes salaThcs and benefits but exclusive of National insurance and ¢mployer ￿nSiOn
ontributions.
Th¢ charity 0￿rat¢S a wntributory pension 5chetne. It is a defined contribution Scheme and contrib￿lon5 are
Charged in the stalement of fina￿Cial activities as they accrue. The charge for the year was £12,717 {2023 - £11,681}.
The Key Management pe￿Onnel of the charity comprise the Company Secretsry, the Branch Manager and
Ihe Tn￿￿s. The total cmployee benefits of the key management personnel w¢re £ 62,100 (2023: £57.673).
Th¢ TTU51ees ncithcr received nor waived any remuneTation during the year (2023- £Nil}.
Tti]stees expenses paid during the year are disclosed in Note 18.
6 Intangible Fixed A&sets
Prny¢r
Submissions
Portal
Total
Cost
As at 1st January 2024
Additions
Disposals
6,520
6,520
As at 31st December 2024
6,520
6,520
Amortisation
As at 1st January 2024
Charge for the Year
1,304
1,304
1,304
1.304
As al 3 1st Deccmber 2024
2,608
2,608
Iyet Book Value at
3 1st December 2024
3,912
3,912
P4et Book Value at
31 st December 2023
5.216
5,216

15
SHIr￿y0.EN, U.
NOTES TO THE ACCOiJNrs
FOR TILE YEAR ENDED 31ST DECEMBER 2024
(Continued)
7 Tangible Fixed Assets
Fiitures
Freehold Fittings &
Property Equlpment
Total
Cost
As at I st January 2024
Historic items adjustments
Additions
Disposals
3.364.900
454.114
38.491
8,899
3,819.014
38,491
8.899
As al 31 st D￿ember 2024
3.364,900
501.504
3.866.404
Depreciation
As at I st January 2024
Historic items adjustments
On Disposals
Chargc for the Year
442,640
38,491
442,640
38,491
8,095
8,095
As at 31 st December 2024
489.226
489,226
Net Book V#lut at
31 st December 2024
3,364,900
12,278
3,377.178
Net Book Vglue at
31st Decetnber 2023
3,364,900
11,474
3,376,374
*HTStoric item adjustments relate to assets which are more than ten years old and do not have a useful f[￿ction.
2024
2023
8 Debiors
Prepayments
Other Debtors
4,434
15.217
4,418
4,917
19,651
9,335
9 Creditors (Amounts falling due wiihin one year)
Sundry Creditors & Accruals
Taxation and Social Security
32.453
14,136
29,722
13,898
46,511Y
4J,62U
10 Analysis of N¢1 Assets between Fundy
General
Fund
2024
Restricted Permanent
Fund
Endowment
2024
2024
Tot41
2024
Fixed Assets
Cash at Bank and in Hand
Oth¢r Net Curreni Assets
181,090
683,848
(26,938)
3,200,000
3,381,090
705,289
(26,938)
21,441
838,000
21,441 3,200,000
4,059,441

16
SHINNYO-EN. LI K.
NOTES TO THE ACCOIINTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
{I".otitinu¢dl
10 Anlltyyiy of Net Asyets behvetn Funds {Cont'd
Gentral
Fund
RtBtriettd
PtllnAI)tnt
Endowrnent
I'ot81
2023
2023
2023
2023
l."ix¢d A5%ts
Cknh ￿ B￿k and in Hatml
OtherNet CurrentAsscts
181.591
707,732
1342851
3,200,000
3,381,5
748,906
134.2851
41.174
855.037
41,174
3,200.000
4,096211
I I Stsfemtnt of
PtrmaAtttt Lndowment
This Telates to monies received from the Pareni Orgdnisa¢ion in JyyT4 shinny1FE￿ fvT th¢ PUTPOSts o(awuringtlK ManorHou
(Frcehold Prowrty from Noie 71. for its S￿bSe￿￿￿t amvcffiort inkn the lJ.K. Cenbr and for continued witd projec
Th¢ moni¢> w¢r¢ subi¢ct lo ihe folhwing condiiions..
il Thai the Said sum k applitd only in payjncnl of thcplird￿Wlly of Ik prom¥d othw ¢v5ts t%xson3bly by
Compamy in (he cont)eciion with the Pllrch￿ and refvrbishmeni ofthe Pro￿ty.
ill Follo￿lnE the purchase ofihe Property li will nor ￿ sold. Icascd. mortgagcd. chargcd or othcrwise disposed of, (kait with or
in gnywav cncumber the whole OT any part of iht property or inier&st in li withoui prior wrsttem con%ent of Shinnyo-r.
iiil Thal at th¢ lirn¢ uf applying for re¥islrniion uf tirle to1￿ prowy upon wmpl¢lion of th¢ puTchaK application was made to
the Regi*trar af l.IM IAnd Registry for rh¢ tollowing restriction ff> Fxen¢er¢d OA Ihe ￿81St¢r against th¢ tiilt.
Ixcq)l under an urderof the Rttgislrdr. no disposition Orde￿lIng by the prioprietor of Ihe Lqnd islv bB regi*erd wiiknut
rtseni of the Execlltive Dire¢torofshirtnyo.En. Japan_
The Funds dortttta hyvebtrn tt8nsf¢rrcd to th¢ PcrnJbn¢Tht Endowmwt froTn P8rw¢ Org8nisatioti Res¢r¥e.
Inenming
Resourtts
Out¢oiThg
Rt50urtts
At I JAnuary
2024
Tr*hsftrs At31 D¢¢¢mlrtr
2024
Gcneral Rcscrv¢
Iksignated funds.. Building mwnl¢nE￿K
1155.037
662.087
679.124
(I(K).(KM>}
100,Q(K>
738.OLK)
100,0
Tothl ullre&tricted funds
855.037
662.087
679,124
83&0(X)
Re8triettd fwnds:
Funds for Educaiio(k
Funds foryouth As￿￿latIOn
'und5 for ljuilding Maiiiienancc
Funds for Lantern Floating
2,055
1055
23.753
30.IX)O
50.th)0
21,061
52.425
50,C4Y)
30.000
7.575
Total restricted funds
41,174
103,753
123,486
21.441
Permanent EndowrntDt
3200,0
3.200.0(N)
'I'otsl Vththd8
4.096.211
765,840
802,610
4,059.441
R¢s¢rid¢d Fund$
Fund - This fund uri¥inJlly ¢5tablist)¢dtO 5uppon educational programrncfora sraff mcmbcr. The prO￿anth7e
¢lud¢d in 2020. Th¢ T¢maining baianL% is restricted and may only ￿ used peJ2din¥TTU5tr d￿1510￿ on any rcajlocation orrawn.
Youth A5socialion Aciiviiigs Fr¢nd - Thi5 fund supports activities and events for (he Youth Ass(Kiation in th¢ UK, which orKrat
und¥r the gLIidan￿ of Ihe T¥mplt. The PTograJnme is fundtd by ShsnnyfrEn Japan and pwms)tss ¥Th￿¥r￿¢￿l 5PirituaJ
developm￿1. amd Cultu￿ education within the charity's religious and chaTitablc fram¢work.
Building Mai￿re￿an¢e - This fimd sei up in th¢ pr¢vious fin￿￿¢1&1 Y¢ar￿ p8n of aprD8rammc of m8intenfjn¢¢ pmj¢cts
und¢rtthn Iv mark Ihe Tempk's 30th Attniweryffj Ci)mmemorAtinn. It 15 T¢5tricted for 8olely ort building repair mainrcnance
work% ￿l￿e￿ to this commcmoration pmyamm
pttern Floaiing lund .'fhi4 fund is restrictcd foT U5¢ in th¢ onnual Shinnyo Lanitrn Floating F#tiv81, •SPiTitually Signif￿an[eVent
funded by ShinnyTrEn Japan. 'I'heevent foqiers rell<Uiurt, rETnE]nbranÉ%, and COTnmunity partieipa1io￿ in litr with th¢ chpJity's
reii¥ious and chariiable PUTWYS.

17
SHINNy(￿EN. U.IL
NOTES TO I'HE ACLOIINTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
Icontinutdl
I I StAtemenf oCFuhds Icont'dl
Unr¢Jtrict¢d Funds
Th¢ {jen¢r￿ fund repr¢5¢nts the chariVs wrc unTesirithed income and cxpenditutc. Th￿ fiJnd% art avaiLthic for at thc
discT¢tion of th¢ TTUSte% in fvrtherance ofthc charitys objt£livcs and arenoi subject ￿ aJLv donor-llnp)std ￿1¢1101￿.
DurinR the year, income and exT)endItu￿ T¢lating lo ihc tcmplc's ¢Jay-i<hdav a￿l￿lli¢S wcrc accountfAI for Ihrou%h this fimd.
'rransfers ro d&%i8n&ed fun￿% refl￿t the Tn￿e¢s, decisions to a]localc rc50urccs for ¥￿IfiC funJr¢ cixxmilmcnis.
'rhe Buildin8 MaintenBnce R¢wv¢ is a designated trund &slablished by tk Trust￿5 tocovtranlicipal¢d futU￿￿$ts of major
paits and mainte[￿Th¢e ttf thetemple premises. Whil¢ the5¢ frunth remain iJnre6trictr￿ they havt been %etaside inwna)ly and
art no¢ av*l&ble for g¢nerdl u%e unless zralk)GEfrd by ihe Trusi£e5.
A5 at th¢ye¥r ¢Dd, Ih¢de5igThat¢d balunLe for Ihis fun(J r￿n￿l￿ed at£]￿j.0Q0. There WCT¢ no additionsto OT expendiDJrts from
thi5 fund durin8 iheyew. Th¢trUSt￿ aniicipale 10 Ulilise this fund in 2025.

18
SHtNNYO-EN, U.K
NOTES TO THE ACCOIJNTS
FOR THE YEAR EtYDED 31ST DECEMBER 2024
(continued}
12 Capital Commitments
There are no outstanding commitments as at 31st Decetnber 2024 (2023.. £Nil).
13 IAasing Comrnitrnents
At 31$¢ December 2024, Shinnyo en UK had annual comn)itments under non-cancellable operating lease in
relation to a new hire of e4uipJnent and lease of a car as detsiled below:
2024
2023
Operating Leases which expire:
Within one year
Within two to five years
8.182
9,385
8,182
17.567
Le&se payments of £8.182 (2023.. £6,516} were recognised as an expense in the year lo 31st December 2024.
14 Corporation T*xation
The charity is exempi from tax on incotne al￿ gains falling within section 505 of the Taxe5 Act 1988 or
section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo its charitable
objeKts.
15 Contingent Liabilitie8
There are no contingent liabilities to report.
16 Post B*l*tste Sheet Events
There are no post balunce Sheet events to report.
17 R¢l¥ted P4rty Transa¢tion$
During the year, no directors were provided with rent-free accOmm￿ation at The Manor House propety in
¢onn¢ction with ih¢ir duti¢s, as perniitt¢d und¢r Claus¢ 4 of ih¢ M¢morandum of A$s￿latiOn.
The Coach How was not o¢cupi¢d during the year by junior minist¢t3 on secondmenl in the United
Kingdom.
Shinnyo-en Japan, the tounding OTganisation of the charity, provides financial support to Shinnyo-en UK in
the forni of subvention income. For the year ended 31 December 2024, the charity received subvention
income totalling £563,753 (2023.. £467,143). This amount included.. £50,(AIO (2023= £45,000) for Lantem
Floating c¢￿mon1eS and Interfaith activities. £23,753 (2023.. £11143) for Youth Association activities and
£30,000 (2023.. £30,000) for Building Maintenance.
During the year, training-related travel expenses of £Nil (2023= £1.277) w¢r¢ paid on behalf of iruslees.
Spouses, and £1,462 (2023- £1,318) was paid on behalf of a InLStee'5 family member in r¢lalion to
YouthILeade￿h1p Iraining delivered through the Shinnyo-en Youth As50cialion.
There were no other related pty transactions requiring disclosu￿ for the year.
18 Trustee Expenses
During the year, th¢ travel expenses of a trustee totalling £1,165 (2023: £2,455) and reimbursed expenses of
£169 (2023.. £56) to & trustee were paid for by Shinnyo-en, UK.
19 Control
The Executive Director of Shinnyo-en Japan ov¢rs¢¢s the overall management of shinny0*￿ UK and is the
ultimat¢ controlling party.
20 Ge￿eT￿l IDformAtion
The charity Is a company limited by guarantce, registered in England and Wales. The add￿$ of the
registered office is The Manor House. WOodst￿k Lane North, Long Ditton, SutTey. KT6 5HL.

19
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF
SHINNYO-EN, U.IL
Opinion
We have audited the financial 5ratements of Shinnyo-en, UK for ihe year ended 3151 December 2￿24 which comprise
the primary statemenis such as the Income and Expenditllr¢ A¢cow]L the S￿eMent of Financial Posit4on, the
Statement of Financial Activities, Ihe Cash Flow Stafrment and the relat¢d notes. The financial reE￿ing framework
that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including FRS
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally
Accepted Accounting PracÉice).
In our opinion the financial statements..
give 8 true and fair view of the state of the charitable company's affairs as at 3 1st December 2024 and of its
incoming tEsources and applÉcation of resources; including its inwm¢ and ￿penditUTe, for the year then ended.
have been properly prepared in accordance with lJnited Kingdom G¢neralty Ac¢¢pt¢d A¢counting Practi
applicable to smaller entities;
have been prepared in acconlance with the requirements of the Companies Act 2006.
B85is for opinio
We ¢onduc£¢d our audÈt in awordanc¢ with International Stsndards 4)n Auditing IUK) (ISAS (UK)) and appli¢abl¢ law.
Our responsibililies under those stsndards are further de￿[Ibed in th¢ Auditor's responsibilities for the audit of the
financial statements section of f)ur report. W¢ ar¢ ind¢p¢nd¢nt of the eharitsble ¢oTnpany ￿ordance with the ethical
requirements. thdt 4tre rtlevant to our ￿dit ol. the financial Statements in the UK, including the FRC'S Ethical Standard,
and we have fulfilled our other ethical responsibtlities in accordance with these requirements. We believe that the audit
evidence we have obtained is suffichent and appropriatt to provide a basis for our opiuion.
Conclu5ion5 relating to going concerD
In auditing th¢ financial stat¢mcnts, we have concluded thal the tn￿tee5. use of the going concern basi5 of accounting in
the preparation of the financial statements is appropriate.
Based on the work we have performed, we have noi identified any material uncertainties relaiing to events or conditions
that, individually or collectiwely, may CaSE significant doubt thc ¢(Nnpany's ability to con¢inu¢ &s a going ron¢¢rn for
a period of at le&8t twelve rnonths from when thc financial 5tat¢m¢nts authori5ed for issue.
Our respon5ibilitie5 and the responsibilities of the lrystees With respect to going concern are described in the relevant
sections of this report.
Other illform*t*)n
The other inforniation comprises the inf0m￿lOn in¢luded in ihe trustees, reporL otherthan the financial statements and
our audits)r's report thereon. The trust¢es are responsible for the other infonnation conlatned within the trustees, rewTrrL
Our opinion on the financial stateTnent5 does not cover tb¢ other inforniation an4 except to the extent otherwise
explicitly sia(ed in our reporL we do not cxpress any forni of &ssurance conclusion thetTon. Our responsibility is to read
the other inforniation and. in doing so. consider whether the other information as Materially incon5islent with the
financial Statements or OUT knowledge obtained in the audit or otherwise app¢ar5 to be materially misstated. If we
identify such mat¢rial in¢oT)Si5t¢ncies or apparent material missiatements, we ar¢ requiTed to delerniine whether there is
a material misswetnent in th¢ financial statements or a ma(erial misstatement of the other inforn]ation. If, based on the
work we have perfotm¢d, w¢ wnolude there is a material misststem¢nt of thi5 0thET inforniation, we are required to
report th￿ faci.
We have nothing to report in this reg&rd.

20
INDEPEf4DENf AUDETORS, REPORT TO THE MEMBERS OF
SH]Tr4NYO-EN, U.K
(Contlnu¢d)
Matters whieh we are required to report hy ¢xceptio
In the light of our knowledge and Unde￿tsnding of the charitable company and it9 environment obtsined in the e4)urse
of the audiL we ljave ideniified material misstatements in the directors. rewrt included within the trustees. rewrt.
We h4v¢ nothing to r¢FQrt in Tespxt of the followingT rnatters in relation to which the Companie5 Act 2006 requires us
to Tep(Frt lo you if, in our opinion-
adequate dnd propEr accountjllb records hav¢ not been k¢pL or r¢turns ad¢quate for our audit have not been
received from branches not visited by us- or
the financial statements are not in agreement with the accounting records and retums. or
certain disclosures of tru5t¢es' r¢rnun¢ration specified by law are Dot made" or
we have not received all the infomiation and explanations we require for our audit- or
the trustees were not entitled to prepare the financial statements in accordance wilh the small Companies. regime
and take advantage of the small companies, cxemptions in preparing the trustees, report and from the
requirement to prepare a stracegic report.
R¢8￿M$[bIlItIeS of trllstses
As explained more fully in the Trustees. Responsibilities Statement set out on page 6 the Truste¢s {who are atso the
directors of the charitable company for the purposes of the company law) are Tesponsibl¢ for the preparation of the
financial staremenis and for being satisfied that they uive a trne and fair view, and for such iniernal Control as the
Inistees detem)ine is necessary (o enable the preparation of financial ststements that are free from material
missiatemeni, wheiher due to fraud or em)r.
In preparing the finarbcial statemellt5, Ihe tTUStee5 are responsible for assessing the charitsble company's abiliry
continue as a going concern. disclosing, as applicable, matters Telated to going concern and using ihe going ¢on¢ern
ba$is of accounting unless the trustees either int¢nd io liquidat¢ ih¢ charirobl¢ company or to cease operations. or have
no rrdli5tic alternative but to do so.
Auditor'5 rdspomsibilities for the audit of tbe fin8￿cial statements
Our objectives are to obt*in reasonable LSSUTance about whether the financial statements as & whole are free from
Tnatetial rnigstdtement, whether due to firydud or error, #nd to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guardniee th￿ an audit conducted in accordance wilh
ISAS (UK) will alway5 detect a material rnissthtement when it exists. Misstatements can arise from fraud or e￿Or and
are ¢onsid¢red mat¢rial if, individually or in th¢ aggregat¢, they could reasonably b¢ ¢xp¢cted io influence th¢ ¢¢onomi¢
decisions of users takell on the basis of these ftnan¢ial stal¢rn¢nts.
Irregulafities, including frnud, are insiances of non.compliance with laws and regulations. We desi￿ procedures in line
with our responsibilitie5, OUtlÈned above, to detect matcrial misstatements in r¢spect of irregularities, in¢luding frdu
The specific procedures for this engagement and the extent to which these are capable of detecting irregularitie
including fraud is detailed below:
Opinions on other matters prestribtd by the Cornpanies Act 2006
In our opinion, b8sed oft the work undertaken in the course of the audit=
the inforniatson given in the trllstees, rcport (incorporating the directors. report) for the fitwKial y¢aT for whith the
financial ststements Are prepared is consistent with the financial statemeTrts- and
the direclors. report has been prepared in a¢cordance with applicable legal requirements.

21 

## **INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SHINNYO-EN, U.K. (Continued)** 

We have; 

- Obtained an understanding of the legal and regularity framework applicable to the entity and how the entity is complying with that framework; 

- Obtained an understanding of the entity's policies and procedures on compliance with laws and regulations, including documentation of any instances of non-compliance; 

- Identified the laws and regulations that have significance in the context of the entity: 

- Obtained an understanding of the entity's risk assessment process, including the risk of fraud: 

- Assessed and evaluated the susceptibility of the entity's financial to material misstatement, through error and fraud; 

- Implemented procedures to enable the identification and testing of unusual or unexpected journal entries; 

- Evaluated the assumptions and judgements used by management within significant accounting estimates and assessed if these indicate evidence of management bias; 

- Tested significant transactions, in particular the evaluation of the business rationale for any which appear unusual or outside the company's normal course of business; 

- Reviewed the financial statements and tested the disclosures against supporting documentation; 

- Communicated relevant matters (including those above) to all members of the audit team to ensure they understand the risks specific to the entity and the audit procedures planned to mitigate these. 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed. 

Andrew Shepherd (Senior Statutory Auditor) for and on behalf of Couch Bright King & Co Chartered Accountants & Statutory Auditors 

2 Tolherst Court Turkey Mill Business Park Ashford Road, Maidstone Kent ME14 5SF 

September  2025 



22
SHINNY(￿￿￿, IS.K.
DETAILED INCOME AND EXPENDITURE Accouwr
FOR THE YEAR £NDED 31ST DECEMBER2024
2024
2023
Restrieteo Subv¢ntion Intomt
Funds for Youth Activities
Funds for Building Mai￿let18nCe
Funds for Lanl¥rn Flodlin¥ C¢TeJ]]ony
artd IDterfaith A¢livity
23.753
Jo.(xbo
12,143
30,￿)0
50.(X)O
45.IK)O
103.753
87,143
Ilnreslritte41 Income
Subvention from FDunding Org4niMtion in Jgpan 460,iXJO
Followrr5 Contributions
162,541
Third Party Donaiit)n5
5.187
Lhiryu G*uin t)harin# ProgTamme
374
Publi￿lI0￿5 and DcVoti￿1al Material
3,263
14)dgc Housc- Short Tcmi Nct Rcnial Incomc
16,213
CoaLh Huvse- Shurt Tenn Nel Rental IncoTne
3,768
Intewt R¢¢¢ivoble
10,741
380,000
252,695
3,453
896
2,948
15,733
8,520
2,194
662.087
666.439
Total lTr¢ome
765.840
753,582
Charltyble Artlvlties:
R¢striet¢d Exp¢•diture
Unrestricted Expeoditure
Lantern FlO￿tng CerLmony
Rates & Insurance
LighL Hrdi & W4*r
l>rottrty Sccurity and Maintenallcc
Equipment Rentsl
Buddhi%t Altar Equipn￿￿t
Meelin¥, PTuPa￿lIi￿ and Nurluring PTo¥fainITJ¢
rc51ival of On¢ne5& JaFon
Okuinois
Tran%laiion Ftts
CeTernonie% and Function
otor Expenses
Rcsidcnt Minislcr- Living ExiKnsc5
Deprecialion l Amortisatii>n
Profil on fixed Asset Diswsals
(NO￿ 3)
123.486
55,022
44,337
1&827
16.864
60.907
4.225
315
63,389
5.218
16,382
14,691
69.580
3,935
249
56,692
2.762
2.442
15,768
30
346
2.325
5.n22
17
9.399
12,361
(4,9561
223,627
195,517
Mathigtment *hd Adth1thi￿ratw)n
Salary Costs
Pcnsion Cosis
Ex Pais Costs
EAlucationlTrwning
WebEite costs
Tclephone
Prinlin& Slaiiiw and Posta8¢
Sundries
I￿$￿(1>r•fitl on Troreign F.x¢hang¢
Bank ChaTge5
Audil Fees
AcLountsiic) Service8
Leg21 Prof&iional Fee$
OtlKT Etnploytt Prof¢E5ioJ)al Fees
322.325
12.717
32.459
4.488
5.897
10,502
3,543
478
310,462
5.433
2,559
2,065
12.495
3,310
345
1.136
1.570
8.550
6.420
22.717
1.940
9.31M)
6.690
44.149
455,497
38&745
Tolal Expendituvt
802,610
639284
(Defititl I Surplus of lrtcome ov¢r
&Kpenditure for the VeaT
(36.770)
114,298
Surplu5 Brought F(*rwAr41
896,211
781.913
Surplu5 Carr•ed Forward
£ 859.441
£ 896,211