Company reglstered number: N1640489
Charlty reglstered number: NIC106141
BLACK MOUNTAIN ZEN CENTRE
(Private ¢ompany Ilmlted by Buarantee with¢xrt share ¢apltsl)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
COIthPANIES House
2 3 DEC 20ai
BELFAST
COMPANIES HOUSE
• JBJG6XHT•
23112f2022
COMPANIES HOUSE
JNI
#291
Tony Clarke
Clarke&Co. Accountants
53 Andersonstown Road
Belfast
BTII 9AG

BLACK MOUNTAIN ZEN CENTRE
CONTENTS
PAGE
Reference and administrative details of the charity, its trustees and
advisers
Annual Report of the Trustees
Independent ExamSner Report
Statement of Flnanclal Activities
Balance Sheet
10
Notes to the Financial Statements
11-16

BLACK MOUNTAIN ZEN CENTRE
(Prlvate company limited by guarantee without share capltall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees. Annual Report {IncorporatlnE the Olrector's Report)
STRUCTURE, GOVERNANCE AND MANAGEMENT
The charity is controlled by its governing document, a Memorandurn and Articles of Association,
and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The company was Incorporated on 30 August 2016 and registered with the Charity Commission
for Northern Ireland on S June 2017.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
N1640489
Registered Charity number
NIC106141
Registered office
64 Done8all Street
Cathedral Buildlng, Office 2&3
Belfast
BT12GT
CHAIRPERSON
Adarn Murray
TRUSTEES
Paul Haller
Mlchael O'Keefe
Adam Murray
Nuala McKeever
Paul Mccrory
Francis Liddy
Richard Hall
Jean Galla8her
Appointed on 01 November 2022
Margaret Mulholland Appolnted on 01 November 2022
Jonathan Nixon
Appolnted on 01 November 2022
Mary Price
Appoinled on 01 November 2022
Stephen Williamson
INDEPENDENT EXAMINER
Tony Clarke
53 Andersontown Road
Belfast
BTII 9AG

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees, Annual Report {Incorporating the Oirector's Report)
The Trustees present their annual report together with the financial statements of the
company for the 01 April 2021 to 31 March 2022.
The financial statements have been prepared in accordance with the accounting policies set
out in not I to the financial statements and comply with the company's governing document.
the Companies Act 2006 and 'Accountin8 and Reporting by Charities.. Statement of
Recommended Practices applicable to charities preparing their accounts in accordance with
the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 102)" (as
amended for accounting periods commencin8 from l January 2016)
Structure, Governance and Trustee5
Black Mountain Zen Centre which is registered as a charity with the Charity Commission for
Northern Ireland, was incorporated as a company lirnited by guarantee in Northern Ireland,
registration number N1640489.
The Personnel
The current board of directors for Black Mountain Zen Centre remains unchanged from the
previous trustees, report and consists of Paul Haller, Adam Murray, Michael O'Keefe, Frank
Liddy, Richard Hall, Nuala McKeever and Paul Mccrory. Adam Murray has continued thls year
in his role as chairperson of the board. while Paul Mccrory continued in his role as treasurer.
Chairs. Statement:
The past year Ilke last, has been a challen8in8 year for BMZC due to the contlnuation of the
COVID-19 lockdown. The centre remained completely closed durin8 most of this time and
BMZC made a shift to online only to continue practice and studv.
The complete shift to online allowed new members to join BMZC from across the world and
take part in daily meditation sittings as well as workshops and classes.
In addition to the daily online meditation sittings, BMZC was able to offer the continuation of
the weekly study group as well as a six-week and elght-week class given by Paul Haller online
from California. BMZC'S resident teacher Myogan Djinn Gallagher led a five-day online session
at the end of March 2022 in which people sat together all day with talks 8iven both morning
and evenin8.
Another positive development this year was the development of 8MZC's new website which
was generously prepared for us as a gift by a website deslgner from America. The interest
generated by the new website led to a significant increase in the number of people
participating online and expressing their interest in visiting the centre in person when we re-
open.
The board would like to extend its sincere thanks to our resident teacher Myogan Djinn
Gallagher for hosting and facilitating the daily sittings and classes given online as well as
maintaining the technology and infrastructure needed to offer this to 8MZC members.
The board would also like to extend thanks to Paul Haller who provided several online
workshops for people who wished to further their study of Zen practice.

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guaraniÈe without share tapital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees, Annual Report (Incorporating the Director's Report) continued...
Chalr5' Statement (contlnued)
The Board of Directors publishes an annual report to inform the community about the
activities at the Centre during the preceding year. This report provides useful information for
members and helps us preserve BMZC'S institutional memory.
We wish to take this opportunity to thank each of the Office Bearers, Trustees, Members and
Volunteers who have given freely of their time and energy to help make BMZC a continuing
success.
Adam Murrav.
Our Journey:
Due to the COVID-19 pandemic, BMZC has had to make adjustments to its offerings. It rnUSt be
noted, however, that this would not be possible without the efforts of Djinn Gallagher, our
Resident Teacher, who has put in much time and effort to facilitate the online community with
whom we now practise daily. BMZC contir)ues to offer group sittings, workshops and retreats
on a dana basis and we would like to take this opportunity to also thank our sangha for their
donations towards the centre and its teachers.
Guiding Teacher
Ryushin Paul Haller Roshi has continued to serve as our Guiding Teacher, and he has the deep
appreciation of the board for fulfilling this vital role. Paul has been the guiding light for us and
for Zen practice as a whole In N. Ireland since he first brought Zen to his home place in the
year 2000. His vision for what would ultimately become possible, his tireless devotion to
Vi51tlng twlce every year, leading sesshins, workshops, and sittings and giving dharma talks,
and his calm guidance and raised eyebrow are all ultimately responsible for ensuring we have
all come such a lonR wav since those earlv davs.
Unfortunately, due to the ongoing pandemic, Paul has been unable to visit us in Belfast.
however we would like to once again extend our thanks for the various online classes and
workshops that Paul has offered to his students and fellow sangha members at Black
Mountain Zen Centre.
Centre Management:
Our Resident Teacher Rev. Djlnn Myogan Gallagher has klndly continued her offer of residency
at BMZC as Resident Teacher. For this offer of steady, regular presence, offerings of guidance,
dharma talks, work on the collaboration with Cara-Friend and for being the first friendly face
most newcomers to BMZC will see, we truly cannot offer thanks for enough. It could be too
quickly missed that Djinn has also 5UPPOrted BMZC in a myriad of background roles. including
much day-to-day administration. Volunteering has always played a crucial role at BMZC, and
the board wishes to thank all the sanRha members who have made offerinRs of volunteerism.

BLACK MOUNTAIN ZEN CENTRE
(Private company limlted by guarantee without shale capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENOED 31 MARCH 2022
Trustees. Annual Report (IncorporatOn8 the Dlrector's Report) contlnued...
Despite the pandemic affecting much of 8MZC's in-person offerings, Djinn continues to lead
BMZC in the online world, offering a place each day for our community to practlce. She has
continued to welcome new members into our san8ha, offering guidance and training for those
who wish to learn more about traditional Zen ceremonies.
Website. Social Media and Online Giving
The Board wishes to express our deep thanks for all those involved with the fantastlc work on
the new BMZC website.
In additSon, the board would also Ilke to thank to Justln Mccartney for his continued and
on8oln8 SUPPOrt regardlng the online presence of BMZC.
Wlth our presence now malnly belng onllne, BMZC contlnues to explore new ways of offerin8
teachings to our sangha through platforms such as Zoom, Soundcloud and Vimeo.
Charity Commission for N. Ireland
BMZC continues to be registered and compliant with the Charity Commission for Northern
Ireland. Our Charlty number is 106141. Company number 640489.
Flnance, Glft Ald and Fundralslng
The board wlshes to express our gratitude to our accountants, namely Tony Clarke and Colleen
Doherty, for their assistance durin8 the past year.
All accounts and confirmatlon statements are filed wlth Companles House, tax returns
submitted to Her Majest￿$ Revenue & Custorns, 3nd Rates Exemptions secured from Land &
Property Services.
The Annual Accounts have been prepared by our accountant5 based on bank statements and
spreadsheets from the Treasurer, and are available separately from this document.
The Board would like to offer thanks to Steve Williarnson once more who ha5 assisted with
securing additional funding for 8MZC in the form of grants which have helped the centre
continue operations and plan ahead for the future.
Due to BMZCS switch to online sittings, workshops and classe5 we have received an increased
amount of donations from our sangha both home and afar, for which we would like to expre5S
our sincere thanks.
BMZC is a charity organization which relies on the concept of dana to provide offerings, classes
and teachings. These donations enable BMZC to build a reserve of funds to fall back on in
addition to allowing BMZC to plan and grow in the years forthcoming.

BLACK MOUNTAIN ZEN CENTRE
{Private company limited by guarantee without shafe capital)
TRU5TEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees. Annual Report (Incorporatlng the Director's Report) continued...
Flnance, Glft Ald and Fundralsln8 (contlnued)
Lastly, the board would Ilke to express our ongoing thanks to all our members who submit
application forms, set up their standing orders or agreed cash donations, and who continue to
contribute to the centre. Thank you.
Goln8 Concern
After making appropralte enqulries, the trustees have a reasonable expectation that the
company ha5 adequate resources to continue In operational existence for the foreseable
future. For thls reason they contlnue to adopt the goin8 concern basis In preparlng the
flnancial statements. Further detalls reqardlng the adoption of the 8oin8 concern basls can be
found In the Accountlng Pollcles.
Flnanclal Revlew
The results for the year ended 31 March 2022 are set out on pages 9 and 10 of the financial
statements.
The total income for the year ended 31 March 2022 amounted to £23,664 (2021: £44,983) The
total expenditure was £18,745 (2021: £34,813)
The Trustees consider that the unrestricted funds of the charity is sufficient and adequate to
fulfil their obligations. The charity held £35,096 in reserves at the year end (2021: £30,177).
Reserves Pollcy
The income of the Company is considered adequate and the risks assoclated wlth any
significant reduction in income is regarded as unlikely. The Trustees are satlsfied with the
current level of reserves at the present time. The Trustees are reviewing the Reserves Policy in
the current year.

BLACK MOUNTAIN ZEN CENTRE
(Private company Ilmlted by guarantee without share capltall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
Trustees, Annual Report Iln¢orporatlng the Director's Report) contlnued...
Trustees, responsibilbties statement
The Trustees (who are also directors of 81ack Mountain Zen Centre for the purposes of
company law) are re5pon5ible for preparing the Trustees, report and the financial statements
in accordance with applicable law and United Kingdom Accounting Standard (United Kingdom
Generally Accepted Accountlng Practice).
Company law requires the trustees to prepare financlal statements for each financial year.
Under company law the Trustees must not approve the financial staternents unless they are
satisfied that they give a true and fair view of the state of affalrs of the charitable company
and of the income resource5 and application of resources, including the income and
expenditue of the charitable company for that period. In preparlnE these financial
statements, the Trustees are required to".
select suitable accounting policies and then apply them consistently
observe the methods and prlnciples in the Charities SORP;
make Judgments and accounting estlmates that are reasonable and prudent;
prepare the financial statements on the going concern basi5 unless it is
inappropriate to presume that the charitable company will contlnue in operatlon.
The Trustees are responsible for keeping adequate accountlng records that are sufficient to
show and explaln the charitable company's transaction and disclose with reasonable accuracy
at any time the financial position of the charitable company and the enable them to ensure
that the financial statements comply with the Companies Act 2016. They are also responslble
for safe8uardin8 the assets of the charltable company and hence for taking reasonable steps
for the preventlon and detectlon of fraud and Other Irregularltles.
This report was approved by the Trustees, orb ..
signed on behalf by:
Paul MCC
Trustee

BLACK MOUNTAIN ZEN CENTRE
{Private company Ilmlted by 8uarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BLACK MOUNTAIN ZEN CENTRE
I report on the financial staternents of the company for the year ended 31 March 2022 which are
set out on pages 9 and 10.
This report Is made solely to the company's Trustees, as a body in accordance with section
65(3)la) of the Charlties Act Northern Ireland 2008 and regulations made under section 66 of the
Act. My work has been undertaken so that I might state to the company's Trustees those matter5
l am requlred to state to them in an Independent examiner's report and for no other purpose. To
the fullest extent permltted by law, I do not accept or assume responsibility to anyone other
than the company and the company's Trustees as a body, for my work of this report.
Respective responsibilities of trustees and examiner
As the company's Trustees (and also the directors of the company for the purpose of company
law) you are responsible for the preparatlon of the financlal statements in accordance with the
requirments of the Companies Act 2006, Having satisfied myself that the company is not subject
to audit under company law, and is eli8able for Independant examlnatlon.
It is my responsibility to:
• examine the accounts under section 65 of the Charities Act
• follow the procedure5 laid down in the general Directions given by the Commission under
section 65(9I(b) of the Charities Act
state whether particular matters have come to rny attention.
Basls of Independent Examlner's report
I have examined your charlty accounts as required under sectlon 65 of the Charities Act and my
examination was carried out in accordance with the general dlrections given by the Charity
Commission for Northern Ireland under section 6519)(b) of the Charitles Act.
My exarnination included a review of the accounting records kept by the charlty and
comparison of the accounts presented with those records. It was also included consideration of
any unusual Items or disclosures in the accounts, and seeking explanations from you as charity
trustees concerning any such matters.
Independent examlnerfs statefflent
My role is to state whether any material matters have come to my attention giving me cause to
believe:
That accounting record5 were not kept in accordance with section 63 of the Charities Act
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of the Charities Act
4 That there is further information needed for a proper understanding of the accounts to be
reached.

BLACK MOUNTAIN ZEN CENTRE
(Private company Ilmited by guarantee wlthout share capit31)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BLACK MOUNTAIN ZEN CENTRE
CONTINUED...
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed
above and. in connection with followin8 the directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawing to your attention.
eL.IL.LL
Tony Clarke
53 Andersonstown Road
Belfast
8TII 9AG
Date:

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME AND EXPENDITURE
ACCOUNT
Year to
Unrestricted Restrirted 31-Mar-22
Funds
Funds
TOTAL
Year to
31-Mar-21
TOTAL
Note
Income from:
Donations and Legacies
Charitable Activities
15
18,649
5,000
s,ois
18,649
5,120
39,863
Total Income
18.664
5.000
23,664
44,983
Expenditure on:
Charitable Activities
18,745
18,745
34,813
Totsl Expenditure:
18,745
18,745
34,813
Net Incomel(Expendlture)
181)
s,000
4,919
10,170
Transfers between funds
Net rnovernent In funds
81)
5,000
4,919
10,170
Reconciliation of Funds
Total funds brought forward
12
30,176
30,176
20.007
Total Funds carried forward
11
30,096
5,000
35,096
30,176
The statement of flnanclal activities includes all galns and losses recognised in the year.
All incoming resources and resources expended derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and
expenditure account under the Companies Act 2006.
The notes on page 11 to 16 form an ifite8ral part of these accounts

BLACK MOUNTAIN ZEN CENTRE
(Private company Ilmlied by guarantee wlthout Share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
BALANCE SHEEr
As at 31 March 2022
2022
2021
Noie
Flxed Assets
Tan8ible Assets
Current Assets
Debtors
Cash at bank
3S,834
35,834
30,740
30,740
Llabilities
Creditors: amounts fallln8 due wlthln one year
10
(738)
(563
Net Current Assets
35,096
30,177
Net assets
35,096
30,177
Funds
Restricted
Unrestricted
5,000
30,096
30,177
TOTAL FUNDS
11
35,096
30,177
The company Is entltled to the exemptlon from the audlt requlrement contained in sertlon 477 of the
Companles Act 2006, for the year ended 31 March 2022.
The trustees acknowled8e their respon51bilities for ensuring that the charlty keep5 accountlng records
which comply with sertion 386 of the Act and for preparing financial statements which give a true and
fair view of the state of affair5 of the company as at the end of the financial year and of its incoming
resources and application of resources, including its income and expendlture, for the financial year in
accordance with the requirements of sections 394 and 395 and which otherwise comply wlth the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
company.
The Members have not required the company to obtain an audit of its financial statements for the year
In question Sn accordance with section 476.
These flnancial statements have been prepared In accordance wlth the provlsions applicable to
companies subject to the small companies re8ime.
The financial statements were approved by the board dirertors on ..
on their behalf bv..
IilI4iu2.L...
and were signed
Paul Mccrory
Trustee
The note5 on page 11 to 16 form and integral part of these account5
10

BLACK MOUNTAIN ZEN CEKfiiE
(Prlvate company limited by 6varantee without share upital}
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
NOTES TO THE ACCOUNTS
l Accounting policies
Charity inforniation
Black Mountain Zen Centre is a private company limited by guarantee incorporated in Northern
Ireland. The re8iStered office is: 81ack Mountain Zen Centre, Cathedral Buildings, 64 Donegall
Street. Belfast. BTI 2GT.
1.1 Accounting conventlon
The accounts have been prepared in accordance wlth the charlty's 8overnin8 document, the
Companies Act 2006 and "Accounting and Reportlng by Charitle5: Statement of Recommended
Practice applicable to charities preparing their accounts In accordance wlth the Financial
Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 102)" las amended for
accounting periods cornmencing from l January 2016). The charity is a Public Benefit Entity as
defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102
Update Bulletin I not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the funrtional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The flnanclal statements have been prepared under the hlstorical cost convention, modified to
include the revaluation of freehold properties and to include investment properties and certain
financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Goln8 concern
At the time of approving the financial statements, the trustees have a reasonable expectatlon that
the charity has adequate resources to continue In operational existence for the foreseeable
future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the
financial statements.
1.3 Charitable fund5
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used.
1.4 Incornlng resources
Income is recognised when the charity is legally entitled to it after any performance conditions
have been met, the amounts can be measured reliably, and it Is probable that income will be
received.
11

BLACK MOUNTAIN ZEN CENTRE
(Private cornpany limited by guarantee withoul share capilall
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
NOTES TO THE ACCOUNTS CONTINUED...
1.4 Incorning resources (conllnued)
Cash donations are recognised on receipt. Other donations are recognised once the charity has
been notified of the donation, unless performance conditions require deferral of the amount"
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents
amounts receivable for goods and services provided in the normal course of business, net of
discounts, VAT and other sales related taxes.
1.5 Resources expended
Llabilitles are reco8nised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economlc benefits will
be requlred In settlement and the amount of the obligation can be measure reliably.
Expenditure Is accounted for on an accruals basis and has been dassified under headings that
aggregate all cost related to the cate80ry.
The charity is below the charlty audit threshold and therefore is exempt frorn reportin8
expenditure on an activity basis. The charity has opted to report by the nature of expenditure
rather than on an activity basis.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or
valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual
values over thelr useful lives on the followin8 bases:
Fixtures and Flttlngs
15% on cost
Computers
20% on cost
1.7 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term
liquid investments with original maturities of three months or less. and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of section 11 'Basic Financial Instruments, and
Sertion 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes
party to contractual provisions of the instrument.
Financial assets and liabllities are offset, with the net amounts presented in the financial
Statements, when there is a le8ally enforceable right to set off the recognised amounts and there
is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
12

BLACK MOUNTAIN ZEN CENTRE
(Private company Ilmlted by guarantee wlthout share capltal)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
NOTES TO THE ACCOUNTS CONTINUED...
1.9 Baslc financlal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using
the effective interest method unless the arrangement constitutes a financing transaction, where
the transaction is measured at the present value of the future receipts discounted at a market
rate of interest. Financial assets classified as receivable within one year are not amortised.
1.10 Baslc financlal Ilabllltles
Basic financial liabilities, including creditors and bank loans are initially recognlsed at transactlon
prlce unless the arrangement constltutes a financln8 transaction, where the debt instrument is
measured at the present value of the future payments discounted at a market rate of interest.
FSnanclal liabillties classlfled as payable wlthSn one year are not amortised.
Debt Instruments are subsequently carrled at amortlsed cost, usln8 the effective interest rate
method.
Trade creditors are obligations to pay for goods or services that have been acquired in the
ordinary course of operations from suppliers. Amounts payable are classlfled as current Ilabilities
if payment is due within one year or less. If not, they are presented as non-current liabilities.
Trade creditors are recognised initially at transaction price and subsequently measured at
amortised cost using the effective interest method.
1.11 Derecognltlon of financoal Ilabllltles
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
1.12 Employee beneflts
The cost of any unused hollday entltlement Is reco8nlsed In the perlod in which the employee's
services are received.
Termination benefits are recognised immediately as an expense when the charity Is
dernonstrably committed to terminate the employment of an employee or to provide termlnatlon
benefits.
1.13 Crltlcal ac¢ountlng estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of a55ets arbd liabilities that
are not readily apparent from other sources. The estimates and associated assumptions are based
on historical experience and other factors that are considered to be relevant. Actual results mav
differ from these estimates.
The estimates and underlylng assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or In the period of the revlslon and future periods where the
revision affects both current and future perlod5.
13

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee wlthout share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
NOTES TO THE ACCOUNTS CONTINUED...
2 Income from Donations and Le acles
2022
2021
Unrestrlcted Restrlcted
Funds
Funds
TOTAL
TOTAL
Comic Relief
Donation
Interest
5,000
5,000
5,000
100
19
5,120
Is
15
15
S.015
s.000
Totals 2021
2.120
3,000
5,120
3 Income from Charitable Activitles
2022
2021
Unrestricted Restrirted
Funds
Funds
TOTAL
TOTAL
Se55hin
Workshops / Retreat
General
Mernbership
Total$ 2022
11,249
856
6,544
18,649
11,249
856
6,544
18,649
27,199
5,149
7,516
39,863
Totals 2021
39,863
39,863
4 Staff Costs and Numbers
2022
2021
Gross Wages and Salaries
No employee received emoluments of more than £60,00012021: Nil)
The average monthly number of employees during the year, calculated on the basis of full time
equivalents, was as follows:
2022
Number
2021
Number
5 Related
transactions
There were no related party transactions during the year.
14

BIACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantee without share capital)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
NOTES TO THE ACCOUNTS CONTINUED...
6 Ex
nditure
2022
2021
Charltable Actlvltles
Unrestrirted Restricted
Funds
Funds
TOTAL
TOTAL
Accountant Fees
Advertlsement
Bank Charges
General Expense
Heat & Light
Internet
Membership
Rent
Stipend / Premises
Workshops / Other
Total 2022
360
10
40
306
80
771
74
7,219
9.120
764
18,745
360
10
40
306
80
771
74
7,219
9.120
764
18,745
360
57
859
536
529
6, 188
9,120
17,164
34,813
Total 2021
31,813
3,000
34,813
7 Trustees remuneratlon & expenses
During the year, no Trustees recelved any remuneratlon 2022:£NIL {2021- £NIL).
Durin8 the year, no Trustees recelved any benefits in kind 2022:£NIL12021- £NIL).
During the year. no Trustees received any reimbursement of expenses 2022:£NIL (2021- £NIL).
8 Debtors
2022
2021
Grants Receivable
Prepayments
endent examlner's remuneratlon
The independent Examiner's remuneration amounts to an Independent Exarnination fee of £360
(2021- £3601
15

BLACK MOUNTAIN ZEN CENTRE
(Private company limited by guarantÈÈ witlK)Ut share capltal)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022
NOTES TO THE ACCOUNTS CONTINUED...
10 Credltors: amounts falling due within one year
2022
2021
Accruals & Deferred Income
Government Pension
Other Creditors
738
738
563
563
11 Statement of funds- current
ear
Balance
at l April
2021
Balance at
31 March
2022
Income
Expendlture
Transfer
in/out
Restrlcted funds
Comlc Relief
Total restrlcted fund5
5,000
5,000
5,000
5,000
Unrestrlcted funds
General funds
Total Unrestricted funds
30,177
30,177
18,664
18,664
(18,745)
118,745)
30.096
30,096
Total of funds - current year
30.177
23.664
118,745)
35,096
12 Statement of fund -
ear
Balance
at l Aprll
2020
20,CM)7
Balance at
31 March
2021
30.177
Income
Expenditure
Transfer
in/out
Total unrestricted funds
Total restricted funds
Total of funds - prlor year
41,983
3,000
44.983
(31,813)
(3,000)
134.813)
20.007
30.177
16