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REGISTERED COMPANY NUMBER: 02527115 (England and Wales)
REGISTERED CHARITY NUMBER: 1019101














Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2023

for

INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING






Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Report of the Trustees 1 to 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 13

INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING (REGISTERED NUMBER: 02527115)

Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The Charity's objectives and aims are to promote, advance and maintain the Dzogchen teachings and practice in Buddhist and other forms throughout the UK and elsewhere and to promote greater understanding of Tibetan culture and traditions according to the teaching and spiritual guidance of Namkhai Norbu Rinpoche and his nominated successors.

Significant activities
The main activities of the Charity are to administer membership; to maintain and develop our retreat centre, Kunselling, which is located in mid-Wales and Lekdanling, our centre in London; to organise and run a programme of teaching and practice events; to run a bookshop for teaching and practice texts and practice materials for community members and to raise funds for the community and related organisations.

Volunteers
The Community is entirely run by volunteers, including the Trustees and others within the Community who give their time to support the activities of the Community.

ACHIEVEMENT AND PERFORMANCE
Charitable activities
By the beginning of 2023, our charitable activities had fully recovered from the covid-19 pandemic and the number of teaching retreats and other events at Kunselling, our centre in mid Wales, were similar to pre-pandemic levels. The activities during the year included practice retreats led by teachers both from the UK and from abroad and karma yoga activities that bring members together to work on the maintenance and improvement of the premises. Practices and events also took place at Lekdanling, our centre in London, with most taking place in the evenings and at the weekend.

Fundraising activities
Our fundraising efforts during the year were more successful than expected and resulted in a surplus income. This follows a similar success in 2022. However, the 2023 surplus was inflated because a significant December payment to an affiliated organisation in Italy did not leave our account in time to be included in the 2023 accounts and will instead be included in the 2024 accounts. In addition, we were able to address the ash dieback problem at Kunselling at a lower cost than budgeted and we continue to dispute a bill from Thames Water. Had these costs materialised the surplus would have come down to a breakeven position, but still outperformed the projected loss for the year.

This represents a very good outcome and is an attestation to the fundraising work of members who organise our events together with our membership secretary and the work of the Lekdanling management team who also raise funds, including the ongoing rental agreement which continues to provide a degree of financial stability.


INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING (REGISTERED NUMBER: 02527115)

Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2023


ACHIEVEMENT AND PERFORMANCE
Internal and external factors
We have continued to improve the running of the community by setting up a Google workspace for document sharing and storage and by ensuring better coordination between our event organisers in Kunselling and Lekdanling. We have also upgraded the web site and will continue our efforts to streamline our communications and payment platforms.

FINANCIAL REVIEW
Principal funding sources
The principal funding sources are membership income, gift aid on eligible membership payments and donations, income from events, income from the bookshop and income from the day-time rental of our space at Lekdanling in London.

FUTURE PLANS
In the years immediately following the death of our main teacher Namkhai Norbu Rinpoche in 2018, our membership gradually dwindled with a consequent impact on our membership income. In 2023 we saw the first indications of a slowdown and maybe a reversal in this trend, largely thanks to the impetus in new membership that followed the teaching retreat in June given by Yeshi Silvano Namkhai, son of Namkhai Norbu Rinpoche. These retreats will be given annually going forward and we hope they will continue to generate enquiries from potential new members.

The membership income combined with income from events and the income from the rental of Lekdanling means that we were in a position to afford the mortgage payments on our two centres throughout 2023. Our mortgage commitments will reduce in May 2024 when we complete the repayments for Kunselling in rural Wales. However, the ongoing increases in interest rates and their impact on our interest payments for Lekdanling in London mean we have to keep a tight rein on expenditure. Meanwhile, our senior students of Namkhai Norbu Rinpoche are continuing to evolve as teachers and leaders of our community and lead practice events that continue to draw students and generate income.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees
Trustees are recruited through an invitation being issued to members to apply for a position on Gakyil (the Executive Committee of the Charity). New trustees are elected at the Annual General Meeting.

Organisational structure
The Dzogchen Community UK is administered by Gakyil (Executive Committee) which can have up to nine members. During the period to the end of September 2023 the committee had six members. In October 2023 the number of members remained at six but with some changes in the names of the members on the committee.

Induction and training of new trustees
New trustees are inducted by outgoing trustees who have occupied the position on the committee which is being taken up by the new trustee. Outgoing trustees induct and handover new trustees into their responsibilities.


INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING (REGISTERED NUMBER: 02527115)

Report of the Trustees
FOR THE YEAR ENDED 31 DECEMBER 2023


STRUCTURE, GOVERNANCE AND MANAGEMENT
Wider network
The Gakyil is assisted by a network of volunteers within the Community.

Related parties
The Dzogchen Community UK is part of the International Dzogchen Community. Members of the UK Community are also members of Merigar, the centre of the Dzogchen Community in Europe. A proportion of the membership fees received by the Dzogchen Community UK is payable to Merigar each year and a proportion is payable to the International Dzogchen Community. The Dzogchen Community UK also has links with ASIA, supporting projects in Tibet and the Shang Shung Institute, supporting projects to maintain and promote Tibetan teachings and culture.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02527115 (England and Wales)

Registered Charity number
1019101

Registered office
3 Polygon Road
Bristol
BS8 4PA

Trustees
R Russell (appointed 23.10.23)
B Patterson (resigned 23.10.23)
B J Hurrell (resigned 26.10.23)
R Bennett
R Radecki
M Beeston
Ms T Lau - Hardingman
C J J M Van Oldenbeek (appointed 8.10.23)

Company Secretary
M Beeston

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

Approved by order of the board of trustees on 17 September 2024 and signed on its behalf by:





M Beeston - Trustee

INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

Statement of Financial Activities
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 93,119 509 93,628 83,185

EXPENDITURE ON
Raising funds 22,702 - 22,702 21,468

Charitable activities
general 52,730 - 52,730 55,617
Total 75,432 - 75,432 77,085

NET INCOME 17,687 509 18,196 6,100


RECONCILIATION OF FUNDS
Total funds brought forward 301,570 93,012 394,582 388,482

TOTAL FUNDS CARRIED FORWARD 319,257 93,521 412,778 394,582

INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING (REGISTERED NUMBER: 02527115)

Balance Sheet
31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 440,180 91,183 531,363 547,042

CURRENT ASSETS
Stocks 6 - 1,623 1,623 1,623
Debtors 7 17,419 - 17,419 17,419
Cash at bank and in hand 67,382 715 68,097 51,445
84,801 2,338 87,139 70,487

CREDITORS
Amounts falling due within one year 8 (20,751 ) - (20,751 ) (24,278 )

NET CURRENT ASSETS 64,050 2,338 66,388 46,209

TOTAL ASSETS LESS CURRENT
LIABILITIES

504,230

93,521

597,751

593,251

CREDITORS
Amounts falling due after more than one
year

9

(184,973

)

-

(184,973

)

(198,669

)

NET ASSETS 319,257 93,521 412,778 394,582
FUNDS 12
Unrestricted funds 319,257 301,570
Restricted funds 93,521 93,012
TOTAL FUNDS 412,778 394,582

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.



INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING (REGISTERED NUMBER: 02527115)

Balance Sheet - continued
31 DECEMBER 2023

The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 17 September 2024 and were signed on its behalf by:





M Beeston - Trustee

INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised 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 economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Freehold property - 2% on cost
Long leasehold - 2% on cost
Improvements to property - 2% on cost
Plant and machinery - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.


INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Fund accounting
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2023 2022
£    £   
Depreciation - owned assets 15,679 20,908

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.


4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 81,659 1,526 83,185

EXPENDITURE ON
Raising funds 20,537 931 21,468

Charitable activities
general 55,617 - 55,617
Total 76,154 931 77,085

NET INCOME 5,505 595 6,100


RECONCILIATION OF FUNDS
Total funds brought forward 296,065 92,417 388,482


INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£    £    £   
TOTAL FUNDS CARRIED
FORWARD

301,570

93,012

394,582

5. TANGIBLE FIXED ASSETS
Improvements
Freehold Long to Plant and
property leasehold property machinery Totals
£    £    £    £    £   
COST
At 1 January 2023 and
31 December 2023

392,731

288,693

102,632

18,900

802,956

DEPRECIATION
At 1 January 2023 172,061 48,114 16,840 18,899 255,914
Charge for year 7,854 5,773 2,052 - 15,679
At 31 December 2023 179,915 53,887 18,892 18,899 271,593
NET BOOK VALUE
At 31 December 2023 212,816 234,806 83,740 1 531,363
At 31 December 2022 220,670 240,579 85,792 1 547,042

6. STOCKS
2023 2022
£    £   
Stocks 1,623 1,623

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 17,419 17,419


INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 10) 13,500 13,500
Other creditors 7,251 10,778
20,751 24,278

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans (see note 10) 184,973 198,669

10. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year on demand:
Bank loans 13,500 13,500
Amounts falling between one and two years:
Bank loans - 1-2 years 13,500 13,500
Amounts falling due between two and five years:
Bank loans - 2-5 years 171,473 185,169

11. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 198,473 212,169


INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

12. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 301,570 17,687 319,257

Restricted funds
Teaching 14,564 509 15,073
Land 78,448 - 78,448
93,012 509 93,521
TOTAL FUNDS 394,582 18,196 412,778

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 93,119 (75,432 ) 17,687

Restricted funds
Teaching 509 - 509

TOTAL FUNDS 93,628 (75,432 ) 18,196


Comparatives for movement in funds

Net
movement At
At 1.1.22 in funds 31.12.22
£    £    £   
Unrestricted funds
General fund 296,065 5,505 301,570

Restricted funds
Teaching 13,969 595 14,564
Land 78,448 - 78,448
92,417 595 93,012
TOTAL FUNDS 388,482 6,100 394,582

INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

12. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 81,659 (76,154 ) 5,505

Restricted funds
Teaching 1,526 (931 ) 595

TOTAL FUNDS 83,185 (77,085 ) 6,100

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.22 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 296,065 23,192 319,257

Restricted funds
Teaching 13,969 1,104 15,073
Land 78,448 - 78,448
92,417 1,104 93,521
TOTAL FUNDS 388,482 24,296 412,778

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 174,778 (151,586 ) 23,192

Restricted funds
Teaching 2,035 (931 ) 1,104

TOTAL FUNDS 176,813 (152,517 ) 24,296

INTERNATIONAL DZOGCHEN COMMUNITY OF
KUNSELLING

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

13. CONTINGENT LIABILITIES

There are no contingent liabilities at 31 December 2022.

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.