**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
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25 Sept 2025
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(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
~~————————— ~~|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||||||||||||
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## **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
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## **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**_
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|**_(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_**|
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_**(iii) the amount of the correction at the beginning of the Not Applicable earliest prior period presented in the accounts.**_
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Triratna Buddhist Community in Bristol
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## **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._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other
trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
ꞏ it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
i
ith
i
l
t
t
i
d
d
th
i t
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.|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|||
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## **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|||
||||
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|**2.4 ASSETS**
**Intangible fixed assets**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least £500
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
h
i
l
b t
b t
id
tifi bl
d
t
ll d b th
h
it th
h
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This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|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:**|**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**_
_**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|-|
||-|-|
||-|-|
||-
|-|
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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|
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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**|
|---|---|---|
||**£**
-
|**£**
-|
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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_**|
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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**
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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**
**£**
**£**
At the beginning of the year
270,000-
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
270,000 -
****Basis**
RB
SL or RB
**** Rate**
2
At beginning of the year
26,045 -
Disposals
- -
Depreciation
4,879 -
Impairment
- -
Transfers*
- -
At end of the year
30,924 -
Net book value at the beginning of the year
243,955 -
Net book value at the end of the year
239,076 -
**14.4 Impairment**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**_This year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**|**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.**_
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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._
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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**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
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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**
|**Total**|**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.**_
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
|
**This year**|**Last year**|**Last year**|
|---|---|---|---|
||
**_Rent and course income_**
**_received in advance_**|
**_None_**||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|-|
|||8,960|-|
|||- 6,150|-|
|||2,810|-|
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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|
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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|
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