2024-12-31-accounts - Triratna Buddhist Community In Bristol

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

TRIRATNA BUDDHIST COMMUNITY IN BRISTOL Charity registration Number – 900165

Trustees’ Report and Annual Accounts

Year to 31 December 2024

TRIRATNA BUDDHIST COMMUNITY IN BRISTOL

Year to 31 December 2024

Trustees’ Report

Legal and Administrative Information

Charity registration Number – 900165

Address 162 Gloucester Road Bishopston Bristol BS7 8NT

Trustees

Trustees were in post for the whole year unless shown otherwise.

Francis Self (Dharmachari Bhadra) (Chair) Sam Rawlings (Dharmacari Singhamanas) Christine Jackson (Dharmacharini Shraddhalochani) David Young (Dharmachari Simhanada) Will Elworthy (Dharmacari Kamalavajra)

Full contact details are available on request.

Bankers

The Co-Operative Bank PO Box 200 Skelmersdale, Lancashire WN8 6NY

Triodos Bank Deanery Road, Bristol BS1 5AS

Independent Examiner

Clare Chapman FCA Conscious Finance Limited 6 High Street Bruton Somerset BA10 0AA

TRIRATNA BUDDHIST COMMUNITY IN BRISTOL

Annual Report 2024

Introduction

Bristol Buddhist Centre is run by the Bristol Triratna Buddhist Community. Our main activities include teaching the Dharma, or teachings of the Buddha at all levels and supporting around 140 Buddhists to deepen their practice. This report is about the spiritual community or sangha that meets and practices at the Bristol Buddhist Centre and what it has been doing during the last year.

During 2024 we ran a full programme of events, retreats and regular classes. Regular donations have increased slightly over the year. School visits have been steady and the rental income from our Healing Rooms business has continued to rebuild to pre covid levels. Numbers attending our introductory courses have been good. We have begun to make set charges for these courses which has encouraged particpants to complete the course and has increased our income from this element of our activities.

One of our basic principles is that people need the support of a spiritual community if they are to make consistent progress on the Buddhist path. Supporting and building Sangha continues to be an important objective of the community.

Objectives and Activities

The primary object of the Centre is the advancement of the Buddhist religion, in particular by:

● Encouraging members and others to live in accordance with the teachings of the Buddha

● Supporting ordained members of the Triratna Buddhist Community and other duly ordained Buddhists at the discretion of the Council of the Association

● Maintaining close communication with and working under the guidance of the Triratna Buddhist order and in co-operation with other groups with the same objects, and

● Using applications of the Buddha’s teaching to promote the health and well-being of all

Structure, Governance and Management

Governing Document

The Triratna Buddhist Community in Bristol (Bristol Buddhist Centre) was registered with the Charity Commission (No. 900165) on 30 November 1989 under the Charities Act 1960, as a charity whose purpose is the advancement of the Buddhist religion. The Charity is governed by its constitution and is organisationally and financially independent from other groups with the same object.

Appointment of Trustees

The Board of Trustees is appointed at the Annual General Meeting of the Charity. Trustees serve for one year, when they become eligible for re-election. Trustees are deemed to be fit and proper persons, and members of the Triratna Buddhist Order. They are appointed according to our constitution and appended “policy for Trustee council membership”

Organisational structure

Trustees meetings are held at least 6 times a year. The day to day running of the centre is delegated to a team consisting of both salaried and volunteer staff, overseen by the Chair.

Achievements and Performance

During 2024, the trustees believe that the Charity achieved its objectives in the following ways:

For newcomers:

40 Introductory Meditation classes. 3 Buddhism & Meditation courses. These popular courses provided a systematic introduction to Buddhism and meditation for a total of over 100 attendees.

20 events specifically for younger participants (Sub 35)

For regular atendees:

40 Sangha (friends) drop-in nights attracting up to 30 attendees per week,

40 weekly sangha meditation classes attracting up to 20 attendees per week

For mitras (stated Buddhists practising in Triratna) there were regular Dharma training groups, events for those training for ordination, and 2 well-attended retreats, the “rainy season” retreat and a Sangha retreat.

In the last year we have seen 5 people become mitras and 2 people ordained.

Close communication with the Triratna Buddhist Order was maintained through the Chair and Mitra Convenors attending biannual meetings with their counterparts from throughout Europe, as well as participating in Triratna-wide events.

We celebrated the main Buddhist festivals.

Financial Review

Principal funding source – The Charity is self-funding and in 2015 it introduced a dana (voluntary giving) system, i.e. no charge is made for classes and events, enabling anyone to benefit from the Buddha's teachings, regardless of means. The Charity has promoted to members the opportunity to support the centre through the use of standing orders and direct debits. This provides the Centre with clearer cash flow, which in turn enables a more structured programme of development.

The Centre also offers facilities to other groups for a fee, and rents rooms to complementary therapists.

Reserves Policy – The Trustees have requested that a sum equivalent to 3 months normal expenditure should be held in reserve. Currently a sum in excess of this is being held, in anticipation of some refurbishment work to be carried out at the centre in due course.

Investment Policy – The Trustees have considered the most appropriate policy for investing funds and have a deposit account with Triodos Bank, which has strong ethical principles which accord with Buddhist philosophy. Investing with Triodos will allow the Charity a modest amount of capital growth and also enable the charity to withdraw funds at short notice, if necessary, with little or no loss of interest.

Future Plans

Underpinning the objects of the Charity is the aspiration to support and inspire the Buddhist community of which we are a part. To this end the Centre Team and Trustees have been adapting to the changing economic environment. We continue to explore initiatives to maintain and develop a true Dharma centre, with activities designed to focus on this overarching objective.

Statement of Trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England, Wales and Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP 2015 and FRS 102;
make judgements and estimates that are reasonable and prudent;
state whether applicable 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 charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities

Approved by the Board of Trustees on 1 October 2025

and signed on its behalf by Dharmacari Bhadra, Chair

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independeni Examinef's Repcwl Triratna Buddhist Communrty in Bristol 31 2024 Charity no 0165 7ts>32 thr SelK 145(5Xbl (rf the A trA¢ Sig 25 Sept 2025 Relev•nt wofeuioml qualifKats"ryrfs) w imxly (if Wby): BA10 OAA Oclrt*r 2018

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

©=— FOR ENGLAND AND WALES	Triratna Buddhist Communityin Bristol Charity No (if any) 900165 Period start date 01-Jan-24 To Period end date 31-Dec-24 Annual accounts for theperiod ~~————————— ~~	Triratna Buddhist Communityin Bristol Charity No (if any) 900165 Period start date 01-Jan-24 To Period end date 31-Dec-24 Annual accounts for theperiod ~~————————— ~~	Triratna Buddhist Communityin Bristol Charity No (if any) 900165 Period start date 01-Jan-24 To Period end date 31-Dec-24 Annual accounts for theperiod ~~————————— ~~	Triratna Buddhist Communityin Bristol Charity No (if any) 900165 Period start date 01-Jan-24 To Period end date 31-Dec-24 Annual accounts for theperiod ~~————————— ~~	Triratna Buddhist Communityin Bristol Charity No (if any) 900165 Period start date 01-Jan-24 To Period end date 31-Dec-24 Annual accounts for theperiod ~~————————— ~~	Triratna Buddhist Communityin Bristol Charity No (if any) 900165 Period start date 01-Jan-24 To Period end date 31-Dec-24 Annual accounts for theperiod ~~————————— ~~	Triratna Buddhist Communityin Bristol Charity No (if any) 900165 Period start date 01-Jan-24 To Period end date 31-Dec-24 Annual accounts for theperiod ~~————————— ~~	Triratna Buddhist Communityin Bristol Charity No (if any) 900165 Period start date 01-Jan-24 To Period end date 31-Dec-24 Annual accounts for theperiod ~~————————— ~~		~~ae~~
Section A Statement of financial activities			Section A Statement of financial activities
Recommended categories by activity		Guidance Notes	Unrestricted funds		Unrestricted Restricted income funds	Endowment funds	Total funds			Prior year funds
				£	£	£		£		£
Incoming resources (Note 3)				F01	F02	F03		F04		F05
Income and endowments from:
Donations and legacies		S01		64,531	-	-		64,531		67,891
Charitable activities		S02		38,915	-	-		38,915		34,154
Other trading activities		S03		-	-	-		-		-
Investments		S04		-	-			-		-
Separate material item of income		S05		-	-	-		-		-
Other		S06		-	-	-		-		-
*Total*		S07		103,446	-	-		103,446		102,045
Resources expended (Note 6)
Expenditure on:
Raising funds		S08		-	-	-		-		-
Charitable activities		S09		111,984	-	-		111,984		114,319
Separate material item of expense		S10		-	-	-		-		-
Other		S11		-	-	-		-		-
*Total*		S12		111,984	-	-		111,984		114,319

Net income/(expenditure) before investment gains/(losses)		S13	-	8,538 -	-	-	-	8,538 -	-	12,274 -
Net gains/(losses) on investments		S14		-	-	-		-		-
Net income/(expenditure)		S15	-	8,538 -	-	-	-	8,538 -	-	12,274 -
Extraordinary items		S16		-	-	-		-		-
Transfers between funds		S17		-	-	-		-		-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	Gains and losses on revaluation of fixed assets for the charity’s own use	S18		-	-	-		-		-
Other gains/(losses)		S19		-	-	-		-		-
*Net movement in funds*		S20	-	8,538 -	-	-	-	8,538 -	-	12,274 -
*Reconciliation of funds:*
Total funds brought forward		S21		352,200	-	-		352,200		364,474
*Total funds carried forward*		S22		343,662	-	-		343,662		352,200
1

7 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section B Balance sheet

		Guidance Notes	Unrestricted funds	Unrestricted Restricted income funds	Endowment funds	Total this year	Total last year
			£	£	£	£	£
Fixed assets			F01	F02	F03	F04	F05
Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17)	Intangible assets (Note 15) Tangible assets (Note 14) Heritage assets (Note 16) Investments (Note 17) *Total fixed assets*	B01 B02 B03 B04 B05	- - - - - 270,836 - - 270,836 279,114 - - - - - - - - - - 270,836 - - 270,836 279,114 ~~=====~~
Current assets
Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24)	Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand (Note 24) *Total current assets*	B06 B07 B08 B09 B10	- - - - - 4,384 - - 4,384 4,354 - - - - 72,659 - - 72,659 72,852 77,043 - - 77,043 77,206 ~~SS~~
Creditors: amounts falling due within one year (Note 20)	amounts falling due within one year *Net current assets/(liabilities)*	B11 B12	4,217 - - 4,217 4,121 72,826 - - 72,826 73,085 ~~—~~
	*Total assets less current liabilities*	B13	343,663 -	343,663 -	-	343,663 352,199	343,663 352,199
Creditors: amounts falling due after one year (Note 20) Provisions for liabilities *Total net assets or liabilities*		B14 B15 B16	- - - - - - - - - - 343,663 - - 343,663 352,199 ~~=s===~~
Funds of the Charity
Endowment funds (Note 27)		B17	-			-	-
Restricted income funds (Note 27)		B18		-		-
Unrestricted funds		B19	343,662		-	343,662	352,200
Revaluation reserve		B20				-
	*Total funds*	B21	343,662 - - 343,662 352,200	343,662 - - 343,662 352,200	343,662 - - 343,662 352,200	343,662 - - 343,662 352,200	343,662 - - 343,662 352,200

Signed by one or two trustees on behalf of all the trustees							Date of
			Signature		Print Name		approval
							dd/mm/yyyy
					Francis Self		01-Oct-25

Signed by one or two trustees on behalf of all the trustees

8 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with: • the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support Not Applicable the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the Not Applicable going concern assumption doubtful;

Where accounts are not prepared on a going Not Applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in Note 2.

Yes  * -Tick as appropriate No 

Please disclose:

(i) the nature of the change in accounting policy;

Not Applicable

9 of 33

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information;* *and*	*Not Applicable*
*(iii) the amount of the adjustment for each line affected* *in the current period, each prior period presented and* *the aggregate amount of the adjustment relating to* *periods before those presented, 3.44 FRS 102 SORP.*	*Not Applicable*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No		* -Tick as appropriate
	

Please disclose:

*Please disclose:*
*(i) the nature of any changes;*	*Not Applicable*
*(ii) the effect of the change on income and expense or* *assets and liabilities for the current period; and*	*Not Applicable*
*(iii) where practicable, the effect of the change in one or* *more future periods.*	*Not Applicable*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No		* -Tick as appropriate
	

Please disclose:

*Please disclose:*
*(i) the nature of the prior period error;*	*Not Applicable*
*(ii) for each prior period presented in the accounts, the* *amount of the correction for each account line item* *affected; and*	*Not Applicable*

10 of 33

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

(iii) the amount of the correction at the beginning of the Not Applicable earliest prior period presented in the accounts.

11 of 33

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Yes No N/a	Yes No N/a	Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a

12 of 34

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Support costs

income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

The charity has incurred expenditure on support costs.

		
Yes No N/a
		

13 of 34

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Yes No N/a	Yes No N/a	Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
		
Yes No N/a

14 of 34

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5

They are valued at cost.

		
Yes No N/a
		

15 of 34

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.

Heritage assets

They are valued at cost.

Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and cash Current asset equivalents with a maturity date less than one year. These include cash on deposit and cash investments equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes No N/a	Yes No N/a	Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		
Yes No N/a
		

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

None

16 of 34

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 54,766 - - 54,766 58,692 Gift Aid 9,764 - - 9,764 9,199 Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - - Donated goods, facilities and services - - - - - Other - - - - - Total 64,531 - - 64,531 67,891 Classess and Courses 8,214 - - 8,214 3,717 Rental income 27,379 - - 27,379 27,091 Events and shop income 1,030 - - 1,030 1,200 Other 969 - - 969 953 Total 37,592 - - 37,592 32,962 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 1,323 - - 1,323 1,193 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 1,323 - - 1,323 1,193 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 103,446 - - 103,446 102,046 Note 3 Analysis of income Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 54,766 - - 54,766 58,692 Gift Aid 9,764 - - 9,764 9,199 Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - - Donated goods, facilities and services - - - - - Other - - - - - Total 64,531 - - 64,531 67,891 Classess and Courses 8,214 - - 8,214 3,717 Rental income 27,379 - - 27,379 27,091 Events and shop income 1,030 - - 1,030 1,200 Other 969 - - 969 953 Total 37,592 - - 37,592 32,962 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 1,323 - - 1,323 1,193 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 1,323 - - 1,323 1,193 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 103,446 - - 103,446 102,046 Note 3 Analysis of income Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 54,766 - - 54,766 58,692 Gift Aid 9,764 - - 9,764 9,199 Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - - Donated goods, facilities and services - - - - - Other - - - - - Total 64,531 - - 64,531 67,891 Classess and Courses 8,214 - - 8,214 3,717 Rental income 27,379 - - 27,379 27,091 Events and shop income 1,030 - - 1,030 1,200 Other 969 - - 969 953 Total 37,592 - - 37,592 32,962 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 1,323 - - 1,323 1,193 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 1,323 - - 1,323 1,193 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 103,446 - - 103,446 102,046 Note 3 Analysis of income Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 54,766 - - 54,766 58,692 Gift Aid 9,764 - - 9,764 9,199 Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - - Donated goods, facilities and services - - - - - Other - - - - - Total 64,531 - - 64,531 67,891 Classess and Courses 8,214 - - 8,214 3,717 Rental income 27,379 - - 27,379 27,091 Events and shop income 1,030 - - 1,030 1,200 Other 969 - - 969 953 Total 37,592 - - 37,592 32,962 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 1,323 - - 1,323 1,193 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 1,323 - - 1,323 1,193 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 103,446 - - 103,446 102,046 Note 3 Analysis of income Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 54,766 - - 54,766 58,692 Gift Aid 9,764 - - 9,764 9,199 Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - - Donated goods, facilities and services - - - - - Other - - - - - Total 64,531 - - 64,531 67,891 Classess and Courses 8,214 - - 8,214 3,717 Rental income 27,379 - - 27,379 27,091 Events and shop income 1,030 - - 1,030 1,200 Other 969 - - 969 953 Total 37,592 - - 37,592 32,962 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 1,323 - - 1,323 1,193 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 1,323 - - 1,323 1,193 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 103,446 - - 103,446 102,046 Note 3 Analysis of income Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 54,766 - - 54,766 58,692 Gift Aid 9,764 - - 9,764 9,199 Legacies - - - - - General grants provided by government/other charities - - - - - Membership subscriptions and sponsorships which are in substance donations - - - - - Donated goods, facilities and services - - - - - Other - - - - - Total 64,531 - - 64,531 67,891 Classess and Courses 8,214 - - 8,214 3,717 Rental income 27,379 - - 27,379 27,091 Events and shop income 1,030 - - 1,030 1,200 Other 969 - - 969 953 Total 37,592 - - 37,592 32,962 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 1,323 - - 1,323 1,193 Dividend income - - - - - Rental and leasing income - - - - - Other - - - - - Total 1,323 - - 1,323 1,193 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held for charity's own use - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual property rights - - - - - Other - - - - - Total - - - - - 103,446 - - 103,446 102,046 Note 3 Analysis of income Analysis Donations and legacies: Charitable activities: TOTAL INCOME Other: Other trading activities: Income from investments: Separate material item of income:
Donations and gifts	54,766	-	-	54,766	58,692
Gift Aid	9,764	-	-	9,764	9,199
Legacies	-	-	-	-	-
General grants provided by government/other charities	-	-	-	-	-
Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
Donated goods, facilities and services	-	-	-	-	-
Other	-	-	-	-	-
Total	64,531	-	-	64,531	67,891

Classess and Courses	8,214	-	-	8,214	3,717
Rental income	27,379	-	-	27,379	27,091
Events and shop income	1,030	-	-	1,030	1,200
Other	969	-	-	969	953
Total	37,592	-	-	37,592	32,962

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Interest income	1,323	-	-	1,323	1,193
Dividend income	-	-	-	-	-
Rental and leasing income	-	-	-	-	-
Other	-	-	-	-	-
Total	1,323	-	-	1,323	1,193

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total	-	-	-	-	-

Conversion of endowment funds into income	-	-	-	-	-
Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
Gain on disposal of a programme related investment	-	-	-	-	-
Royalties from the exploitation of intellectual property rights	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

	103,446	-	-	103,446	102,046

17 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Other information:

All income in the prior year was unrestricted except for: (please provide description and amounts)

Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Not applicable

Not applicable

18 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-	-	-
Fudraising agents	-	-	-	-	-	-	-	-
Operating charity shops	-	-	-	-	-	-	-	-
Operating a trading company undertaking non-charitable trading activity	-	-	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	-	-	-	-	-	-	-	-
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	-	-	-	-				-
Investment management costs:	-	-	-	-				-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-	-	-	-
Expenditure on charitable activities:
Administration	32,098	-	-	32,098	41,096	-	-	41,096
Staff costs	66,653	-	-	66,653	67,447	-	-	67,447
Governance	4,275	-	-	4,275	4,790	-	-	4,790
Depreciation	8,958	-	-	8,958	986	-	-	986
Total expenditure on charitable activities	111,984	-	-	111,984	114,319	-	-	114,319
Separate material item of expense
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-

19 of 33

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
TOTAL EXPENDITURE Total other expenditure	-	-	-	-	-	-	-	-
	111,984	-	-	111,984	114,319	-	-	114,319

20 of 33

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Other information:

Analysis of expenditure on charitable activities

	Thisyear	Thisyear	Thisyear	Thisyear	Lastyear	Lastyear	Lastyear	Lastyear
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Runningof Bristol Buddhist Centre	111,984	-	-	111,984	114,319	-	-	114,319
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total	111,984	-	-	111,984	114,319	-	-	114,319

21 of 33

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	300	-
	-	-
	-	-
	-	-

22 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 11 Paid employees Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits

Total staff costs	This year £	Last year £
	65,288	66,089
	-	-
	1,365	1,358
	-	-
	66,653	67,447

This year:

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:

Not applicable

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Not applicable

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

None

Band	Number of employees	Number of employees
	This year	Last year
£60,000 to £69,999	-	-
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity. For specific amounts paid to trustees, see Note 28.
	This year	Last year
	£	£
	25,156	36,431

23 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	6	6
Governance	-	-
Other	-	-
Total	6	6

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

This year None Last year None

Please state the legal authority or reason for making the payment

This year Not applicable Last year Not applicable

Please state the amount of the payment (or value of any waiver of a right to an asset)	Thisyear	Lastyear
	£ -	£ -

24 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

11.4 Redundancy payments Please complete if any redundancy or termination payment is made in the period.

Please state the accounting policy for any redundancy or termination payments The extent of redundancy funding at the balance sheet date The nature of the payment (cash, asset etc.) Total amount of payment	Thisyear	Lastyear
	£ -	£ -

	*None*	*None*

	Thisyear	Lastyear
	£ -	£ -

	*Not applicable*	*Not applicable*

25 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. Amount of contributions recognised in the SOFA as an expense	This year	Last year
	£	£
	1,365	1,358

	*No allocation made*	*No allocation made*

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined Not applicable contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for Not applicable the reporting charity for this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms Not applicable and conditions of the multi-employer plan. If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit Not applicable has been determined. If this is different for last year, provide details

26 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
270,000	-	-	71,680	341,680
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
270,000	-	-	71,680	341,680

RB	SL or RB	SL or RB	Mixed
2			Mixed

26,045	-	-	36,521	62,566
-	-	-	-	-
4,879	-	-	3,399	8,278
-	-	-	-	-
-	-	-	-	-
30,924	-	-	39,920	70,844

243,955	-	-	35,160	279,114
239,076	-	-	31,761	270,836

		*Not applicable*

Not applicable Not applicable

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

27 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

14.5 Revaluation *the name of independent valuer, if applicable* *the carrying amount that would have been recognised had the assets been* *carried under the cost model.* *the methods applied and significant assumptions* *the effective date of the revaluation* *If an accounting policy of revaluation is adopted, please provide:*	This year Last year	This year Last year
	None	None


	-	-

14.6 Other disclosures

*(iii) Details of the existence and carrying amounts of property, plant and* *equipment to which the charity has restricted title or that are pledged as* *security for liabilities.* *(i) Please state the amount of borrowing costs, if any, capitalised in the construction of* *tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of tangible* *fixed assets.*	Thisyear	Lastyear
	£	£
	-	-
	-	-

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

28 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors Trade debtors Prepayments and accrued income Other debtors

This year £	Last year £
-	-
964	143
3,420	4,211
4,384	4,354

Total

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

29 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors

Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
484	704	-	-
-	-	-	-
3,498	1,125	-	-
235	774	-	-
0	1,518	-	-
4,217	4,120	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

This year	Last year	Last year
*Rent and course income* *received in advance*	*None*

	This year £	Last year £
	-	-
	8,960	-
	- 6,150	-
	2,810	-

30 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	-	-
	72,659	72,852
	-	-
	72,659	72,852

31 of 32

Triratna Buddhist Community in Bristol

Year Ended 31 December 2022

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General funds	UR	General charitable activities	352,200	103,446	- 111,984	-	-	343,662
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds*	N/a	N/a	-	-	-	-	-	-
Total Funds			352,200	103,446	- 111,984	-	-	343,662

32 of 32