APPENDIX 1 oscr,- Period start date Month Year April 12024 1 To Period end date Day. a Month i Yea! 31 Maroh 12025 Office of the Scottish Charlty Regulator Reference and administration details Charty name Othor names charity is known by Reglstered charity number Charity's prlncipal address Thai Buddharam Temple & Cultural Centre SCIO SC042440 Names of the charlty trustses on date of approval of Trust8•s' Annual Report Trustee name 4cé,.K,:A Office (If anyl t.: Dates acted If not for whole year (or body) antltlod to appoint trustèo_Lif any.IL APPENDIX 1 Reference and administration details Names of all other charlty trustees durlng the perlod, If any, (for example, thoso who r•signed part way through the flnanclal period) ame Dates acted rf not for whole year Structure, governance and management Type of govornlng document The orgdriisation has b￿n reglstered as a Scottish Charitable Incorporated Organisation (SCIO).A constitutson for the Charity was approved in July 2011. Trustee recruitmenl and appointment A person eligible for the Board must be a member of the Charity. EMploy￿S of the Charity are not eligible to ba Board mombers. The minimum number of tharity trustees is three with the maximum capped at frfÈ￿n. A full disclosure of how trustees are apwinted is provided in the constilutK)n including eligibility. registrdt￿Jn, 8lection. reelection, genaral duties, p0￿ErS and retiral from (knty. Objectives and activities Charltable purpos•8 The visiori of Ihe Charily Is to have a permanent Thai Temple and Cultural Centre in Abeideen which would be a cultural ￿ntre to which the Thai community and geiiefal public would all be welcome to attend free of charge. A permanent establishfflent was purchased for £352k in 2013 8nd was partly funded with a loan which was fully repald prlor to 31 Maich 2022. Summary of the main activities in relation to these objects Main activities indude teaching of Thai traditions and other cultural praCtI￿S including singing. danang. cooking and Thai language. Thai monks are resdent at the facility to offer daily prayers and medilation sessions. The centre also acts as a hub foi the community and indirectly improves community relations. breaking down ethnic barriers and making the communty safer and stronger. APPENDIX 1 Achievements and performance Summary of the main achlevements of the charity during the financial period The Charity raised £36k from donations and fvndraising events in the year. This was the same as the year to 31 March 2024. however no gift aid is included for the year to 31 March 2025. A significant amount {£19k) v￿S incurred re maintenan￿ and Repair in the year to 31 March 2025. This work primarily related to windows, carpets and painting. The Charity has no loans outstanding as at 31 March 2025. The Charity has £49k of Current Assets as at 31 March 2025 consisting of £43k in the bank and £6k due re Gift Aid. A deficit of £29k was generated during the financial year compared to deficit of £13k for the year to 31 March 2024. The increase in the deficit is primarily due to an increase of £17k in Maintenance and Repair costs. Financial review Brlef statement of the charlty's pollcy on reserves The charity continuously organises fund raising events with the primary goal being to maintain the ongoing temple activities. Other than fund raising events, the Charity also benefrts from donations and from Standing Orders set up by individuals. Details of any deficlt Not applicable. Donated facilities and services (if any) There are no salaried positions. The committee and all assistants operate on a voluntsry basis. Typically, 9-30 committee members and assistants support the fundraising events and the up keep of the Centre. APPENDIX 1 Other optional information Declaration The trustees declare that they havo approvod th• tru$to0s' report above. Slgned on behalf of the charlty's trustees Slgnature(s) Full name(s) Posltlon (e.g. Chair) Treasurer Dale 241h November. 2025 APPENDIX oscr Office of the Scottish Charlty Regulator Report to the Oindependent examiner's report on the accounts trusteeslrnembers of Thal Buddharam Temple & Cultural Centre SCIO R8glstered charlty SC042440 number On the accounts of the charity for the period Period start date Month Day Period end date N4onth Year Day Year 01 prll 2024 31 March Sat out on pages {rofrk*mber kj inGlthl¥ th¥ wge numbers of additional she8ts1 Respectlvo ra8ponsibilltles of trustogs and examiner The charity's trustees are responsible for the preparation of the accounts in accordanc6 with the terms of Ihe Charities and Trustee Investment (Scotland} 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that thp audit r8]uirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It Is my responsibility to examine the ac¢XJunts as required under section 44(1) (c) of the Act 8nd to state whether particular matters have come to my attention. Basls of Independent My examination is carrBd out in accordance with Regulalion 11 of the Charities examlner's statem8nt Accounts (ScoI2nd) Regulations 2006. An examination includes a review of the ac£ounting r8cA)rds kept by the charty and a comparison of thc accounts presented with those records. It also includ88 Consideration of any unusual items or disdosures in the a￿Ounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be requirgd in an audil and. consequently, I do not express an audit opinion on the accounts. In the course of my examination. no matter has come b my attention which glves me reasonable cause to believe that in any material respect the requirements: to keep accounting records In accordan￿ with section 44{11 (a} of the 2005 Act and Regulation 4 of ihe 2006 Accounts Regulations, and to prepare accounts wliich a(Lord wlth the accounting records and comply with Regulation 9 of the 2006 Accounts Regulatlons have not been met, or Independent examlner's ststsmenl to which. in my opinion. attention should be drawn in order to enable a proper o reached. Signed: Name: Relevant professional qualification{s) or body INSTITWE OF CHARTERED ACCOUNTANTS OF SCOTLAND IC . AI . (if any): Idembership number M14 988. Date: 24th NoveTob•r, 2025 Address: APPENDIX 3 Disclosure section Only complete rf the examiner needs to highlight material problems. Glve here brief details of any items that the examiner wishes to disclose Thai Buddharam Temple & CultLFral Centre (HARtfY Chari No eriod SC042440 Annual accounts for the CC39a Period start dalè 1st A rf12024 Period end d*e 31st March 2025 Section A Staternent of financial activities for the year ended 31 March 2025. To Restricled Incom• funds D05crlpJon$ by na￿ra1 ategory Unrestrlelèd funds End4)wment fund¥ Total last year Total thi5 y•ar Incoming resources DOna￿n$, *aci8s and Grants Fundraising ev8nts Interest and dfvld&nds 146 146 97 Total Incomlng rnsources Rasources oxpended Rent. rates and Insurance Cost of fundraLsing events Bank charges and Inlerest L￿h1 and heal Repairs and malntenance Legal and professlonal feas Other Expenditure Deprfjciat￿n Total r8$ource$ ￿pended Netlnc0mln￿{0￿1UOln9J resource$ before transfers Gn)ss transfers between funds Net InC¢)mIn￿[0Utyty"￿g) rn$wrces before other recogftlsedgalns/(losse$) Other recognised gainsl(10sws) Gains and bsses on revaluatK)n of r￿ed assets for the charily's own use Gains and bsses on investment assets Net movement In funds 28.973 28,973 12,620 Total funds brought forward 288 205 Total funds carried ftinvard 246,612 246.612 275.585 2025 ACCOUNTS<¢398.xlsx Section B Balance sheet as at 31 March 2025 Nots 2025 2024 Fixed assets Tanoible assets 214 792 Total fixed assets 198,093 214,792 Current assets Debtors (Short term) Investments Cash at bank and in hand 43,287 49,045 41,024 61,428 Total cU￿t assets Credltors: amounts falling due within one year 526 635 Net cunBnt assets/(liabilities) 48,519 60.793 Total assets less current Ilabllltles 246,612 275,58J Credltors: amounts falllng due after one year Net assets 246,612 275,585 Funds of the Charity Unreslricted funds Designated funds Total unrestricted funds 246 612 275 585 246 612 275 585 Restricted income funds Endowment funds rotal funds 246,612 275,585 Signed by one or iwo trustoes on behalf of all the trustees Signature Date of approval - J/11 /D Section C Notes to the accounts ration 1.1 Basis of accounting These accounts have been prepared on the basis of histor￿ cost in accordance with: Accounting and Re and wf(h' ortin by Charf(ies - Statement of Recommended Practice (SORP 2005): Accounting Standards. and with the Charrties Act. 1.2 Chan e in basis of accountin The accounts for the year ended 31 March 2025 have been prepared under the basis of fulty accrued SORP compliant accounts and the accounts provide relevant comparatNes for the year to 31 March 2024. 1.3 Changes to prevlous accounts More analysis is gwen re Other Expendiiure in Note 3 to the accounts. Section C Notes to the accounts (cont) Note 2 Accountin olicie INCOMING RESOURCES Recoqnition of incomin resources These are included in the Statement of Financial Activities (SOFAI when.. the charity becomes entitled to the resources: the trustees ar9 Virtually certain thev will r8cew8 tho resources: and the monetary value can be measured wf(h sufficienl rèliabilitv. INhere incoming resources have related expenditure las with fundraislng or contrart income) the incoming resources and related expenditure are reported gross in the SOFA. Grants and donations are only included in the SOFA when thè charity has unconditional entitlèm8nt to the resources. Donated servlcos and facllitles These ar8 only included in inconThng resources {with an equival8nt amount in resources expended) where the ben8frt to thè charity is reasonabty quantifiable, measurabl8 and material. The value placed on these resourc8S is thé estimated value to the charity of th8 S8Nice or facility received. Incoming resources with related expenditure Grants and donations Voluntser holp The valu8 of any voluntary help recerved is not included In the accounts but is described in the trustees, annual rèport. ITIE Liabillty recognltlon Liabilities are r8cognis8d as soon as there is a bgal or constructive Obl￿atIOn committing lh8 charity to pay out resources. ASSET Tanglble flxgd assots for usa by charlty These are capitalBed il they can b8 used for nK)re than one year, and cost at least £750. They are valu8d at cost or a reasonable value on recelpt. Section C Notes to the accounts Icontl Note 3 Analysis of incoming resources Incoming resOU￿e5 maybe furthgranalysed If thls would help the reader of the accounts. Unrgstrictgd restrlcted 2025 2024 Anal is Donations Grants recelved and other minor Income Gift Ald (see below note) 19,532 Total f9,532 14.194 Fund Ralslng Events 16,683 Total 16,683 21,400 Inttrrost 97 Total 97 Al 02 Section C Notes to the accounts l¢ont) Anal re ources ex Unrestrfcted Restricted 2025 2024 Ana sls Monks livin expenses at Temple Travel re Monks and Committee Incl visa foes. Tele honelBroadband Health Checks Other Ex enses 1.000 881 881 789 Total Other Ex endlture 16,142 16,142 15,008 Section C Notes to the accounts (cont) Details of certain items of ex nditur 5.1 Trustee expenses Please pmvide details of the amount of any payment orr￿MbUrsemen¢ of out-of-pocket expenses made to trustees or to third parties for expenses incunEd by trustees. 11 no expenses were paid. please enter'None' in the appmpriate box(esJ. 2025 2024 Number of trustees who were paid expenses Nature of the expenses NIA NIA Total amount paid None None 5.2 Fee8 for 8xaminatlon or audit of the accounts Please provide details of the amount pald for any statutory extemal scmtiny of accounts and other seThices provided by your independent examlner or audltor. If nothlng was pald please enter NONE in the appmpriate box(es). 2025 2024 Independent examlnerfs or audltor8' fee8 for reportlng on the accounts Other fees (for example: advice, consultan¢y• accountancy servlces) pald to the independent examin8r or audltor None None None None Section C Notes to the accounts {cont) Note 6 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 6.1 Cost orvaluation Freehold land & buildings Other land & bulldings Plant machinery and motor vehicles Fixtures. fittings and equipment Payments on account and assets under construction Total Balance brought foThvard as at 1 Aprll 2024 Additions 352 680 368 631 Revaluations Disposals Transfers Balance carrled for4vard as at 31 March 2025 352,680 15,951 368,631 6.2 Accumulated depr8clatlon and Impaimient prnvlslons Basls Stral ht Llne 25 yrs from Doc 2013 Strai ht Llno Rate earJ Balance brought fO￿ard as at 1 Aprll 2024 Depreciation charge for year Impairment provisrons 145 774 153838 Revaluations Dlsposals Transfers" Balance carried forward as at 31 March 2025 159,882 10.656 170,538 6.3 Net book valu• Brought forward as at 1 Apr 2024 Carried fO￿ard as at 31 March 2025 214 792 192.798 5,295 198.093 Section C Notes to the accounts (cont) Note 7 Debtors and prepayments Please complete this note rf the charity has any debtots orprepayments. Analysis of debtors Amounts falling due within one year Amounts falling due after more than one year 2025 2024 2025 2024 Trade debtors Amounts due from subsidlary and assoclated undertakings Other d8btor8 Prepayments and accrued Income Total 5,758 20.404 Note 8 Creditors and accruals Please complete thls note if the chahty has any credltors or accruals. 8.1 Analysls of credltors Amounts falling due wlthln one year Amounts falling due after more than one year 2025 2024 2025 2024 Loans and overdrafts Trade credltors Amounts due to subsidlary and assoclated undertakings Other credltors Accruals and deferred Income 526 526 635 635 Total 8.2 Securlty over assets There Is no Securlty held as the mortgage loan was repaid prfor to 31 March 2024. Section C Notes to the accounts (cont) Note 9 Transactions with related parties If the charity has any transactions with related parties (other than the trustee expenses explained in note 4) details of such transactions should be pmvided in this note. If there are no trdnsactions to report. please enter "None" in the relevant boxes. 9.1 Remuneration and benefits Please give the amount of, and legal authority for, any remunerdtlon or other benefits paid to a truste8 or other related parties by the charity or any Institutlon or company connected with it. Amounts paid or benefit value Name of trustee or related party Legal authorlty (eg order, goveming document) 2025 2024 None None 9.2 Loans Please glve detalls of and amounts owlng to or fmm the charity's trustees or other ￿lated partles by the charlty at the year end. Name of trustee or related party Amount owlng 2025 2024 Legal authorlty Due to trustees and related parties Due from trustees and related partles None None None None 9.3 Other transactlon{s) wlth trustees or related partles Please glve details of any transactlon undertaken by (or on behalf oo the chanTty In whlch a trustee or related party has a materlal Interest. Name of the trustee or related art Descrlptlon of the transactlon 2025 2024 Relatlonshi to ¢harlt None None Section C Notes to the accounts (cont) Note 10 Additional Disclosures The following are signrficant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. The Thai Buddharam Temple and Cultural Centre purchased a property in November 2013. This replaced the rented property they had used until that time. A loan was received from the Royal Bank of Scotland in November 2013 to help to finance the acquisition. A new agreeement was made with the bank re this in 2020. Due to the difficulties aring from Covid, a bounceback loan was received in 2020 for £27,000. Both of these loans were repaid prior to 31 March 2022.