## The Peru Children's Trust (No. 1063976) Annual Report July 2023-June 2024 

## History 

The Peru Children's Trust (PCT) was formed in 1997 to support the work of the charitable organisation, El Shaddai, in the city of Huancayo, Peru. El Shaddai was established by Gay and Manuel Reynaga who witnessed the poverty of children and adolescents living in the shanty towns in and around Huancayo (a city in the Andes mountains). The charity initially assisted children and families affected by the ‘Sendero Luminoso’ terrorism act of the 1980s and has helped over 2,500 children to date. 

In 2012 a new charitable organisation, ‘Peru Children’s Trust - Huancayo’ (PCT-H), was established and assumed responsibility of the work done by El Shaddai. 

## Mission Statement 

The focus of The Peru Children's Trust is the long term relief of poverty and sickness, and the advancement of education and Christian faith amongst poor, orphaned or abandoned children and adolescents. It operates in the shanty towns and deprived areas of Huancayo and surrounding villages in the Andes – an area with a population of 500,000 people.  The charity employs family support workers who build and maintain close personal relationships with the children and families. 

## Structure & Governance 

The Peru Children’s Trust is governed by a Board of Trustees in the UK. The Trustees oversee fundraising and transference of funds to its partner charity Peru Children’s Trust-Huancayo, who provide local governance and complete audit checks. Regular reports and accounts are reviewed to ensure that the money is appropriately spent. The transfer of funds to Peru is dependent on a review of the prior 

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month’s expenses and forward-looking forecasts. The Trustees visit Peru at least once a year to see first-hand the work carried out by the charity. 

1. **Supporting Education:** Our mission is to holistically support the education of disadvantaged children and adolescents, helping them achieve their full potential. Although education in Peru is officially free, government funding only covers teacher salaries—families must pay for registration fees, desks, books, stationery, and uniforms. Poverty prevents many children from accessing education. 

2. **Improving Living Standards:** Through care and practical support, we strive to enhance living conditions—ensuring access to sanitation, bedding, roofing, nourishment, medical care, and income opportunities. Self-help advice and small business start-up schemes further empower families. 

3. **Promoting Christian Values and Family Guidance:** We enrich community life by offering Sunday school, children’s holiday activities, pastoral visits, women’s welfare groups, and Bible studies—providing spiritual support, guidance, and psychologist counselling. 

## Sponsorship and Impact 

The **Peru Children’s Trust (PCT)** encourages individuals to sponsor a child with a monthly contribution, covering education and wellbeing expenses. Sponsors receive bi-monthly newsletters and annual reports on their child's progress. 

Over the last 20 years, PCT has helped over **2,500 children** complete primary and secondary education. Some have pursued university degrees, while others have successfully launched small businesses, thanks to PCT's coaching and support. 

Beyond sponsorship, PCT raises awareness through church and community talks, social media, and fundraising events—including handicraft and food sales, raffles, and sporting competitions. 

In the UK, PCT collaborates closely with its sister charity in Peru, **PCTHuancayo** . Family support workers visit children and assess their needs— 

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providing school supplies, roofing repairs, solar panels (for homes without electricity), furniture, and bedding. This not only improves living conditions but also creates employment opportunities, benefiting entire families. 

Many families supported by PCT live in impoverished areas—shanty towns on the outskirts of Huancayo or villages along the valley. Housing is often inadequate, with cramped spaces, no sanitation, and no cooking facilities, sometimes lacking doors or windows. Despite free education, children must still cover registration fees, uniforms, and textbooks—costs their families cannot afford. 

PCT ensures children complete secondary education and receive housing assistance, including proper roofing, doors, and essential furniture. Many children lack birth certificates due to financial barriers, preventing them from enrolling in school. PCT works to obtain these certificates, granting them access to education. 

Additionally, PCT believes in bringing joy to children—many do not celebrate birthdays or holidays. We host **bi-monthly birthday parties** and a **special Christmas event** with games, festive meals, and presents. Family counseling and Christian teaching remain central to our mission. 

## Fundraising and Financial Overview 

The sponsorship program is PCT’s primary source of income, funding urgent relief for families facing extreme poverty and wages for Family Support workers. Sponsorship growth relies on word-of-mouth and our existing network of sponsors. 

Increasingly, funds are being raised through website donations and special events, including an **annual photoshoot** and **sporting fundraisers** . 

Sponsors are encouraged to make additional **Christmas contributions** , which fund gifts and holiday celebrations for children. Donations and Gift Aid help cover sponsorship gaps, emergency medical needs, and administration costs—ensuring the majority of funds go directly to children. 

## **Fundraising Highlights** 

In addition to the core sponsorship of children, several fundraising events from **October to December 2023** collectively raised over **£4,000** , including Gift Aid: 

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**Amount Raised (£, excl. Fundraising Activity Gift Aid)** Family photoshoot – Oct 2023 £1,080 Andes Marathon – Oct 2023 £1,090 Kundalini Yoga fundraiser – Oct–Dec 2023 £565 The Rose & Crown fundraiser – Nov 2023 £1,062 Two families' donations (March & April) £22,718 

Thanks to generous donations, we have offset the rising cost of living in Peru, benefiting families and supporting our workers.  Through careful financial planning, **PCT reduced the transfer of funds to Peru by 10%** while **increasing the number of families supported** . Strategic initiatives —including one with a **local supermarket providing surplus food** —have significantly reduced direct food costs. 

At the close of 2024, we reported a **£24,534 surplus** , ensuring continued support for more families. 

## Achievements and Performance 

In **August 2023** , Trustees **Mr. A. Reynaga** and **Ms. C. Hennessy** visited Huancayo, meeting with PCT-Huancayo staff and families. Home visits allowed them to assess living conditions and identify urgent improvements. 

During this trip, **a new initiative introduced modern portable cook stoves** , replacing traditional open-fire stoves, which pose serious health risks. An initial **10 cook stoves** were installed, with a long-term evaluation planned over the next 2-3 years before expanding the project further. 

Additionally, a local **dentist hosted a hygiene awareness event** , teaching children how to clean their teeth—many for the first time. Each child received a **dental kit and an instructional guide** , leading to noticeable improvements in oral health. 

In **October 2023** , Ms. Hennessy returned for a **2.5-month extended stay** . During this time, she established **PCT’s first fully equipped Technology Library** in Huancayo’s headquarters. Thanks to a **major corporate donation of computers and peripherals** , this new facility provides children with quiet study spaces and essential IT skills. 

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In **April 2024** , PCT held its **annual summer camp** at **La Perla Centre in Chupaca** . Over **100 children** attended across three days, engaging in activities designed to develop social skills—including teamwork, empathy, active listening, and assertive communication. 

PCT also hosted **financial literacy workshops for parents** , teaching household budgeting strategies. For children, a **special workshop on preventing sexual abuse** educated them about harmful behaviors and empowered them to speak out. 

## Looking Forward 

Throughout the year, PCT continues to provide **essential items to supported families** , including bedding, furniture, and school supplies. With growing sponsorships, successful fundraising campaigns, and strategic cost-saving measures, PCT remains committed to **expanding support** , improving living conditions, and offering brighter futures for children in need. 

## 

The Trustees have complied with the duty in Section 17(5) of the Charities Act 2011 to have regard to the guidance published by the Charity Commission concerning the public benefit requirement. Approval: All approvals have been given remotely via email or internet. 

## PCT Trustees and Personnel 

The PCT Trustees are as follows: 

Mr. David Reynaga Mr. Andres Reynaga Mrs. Gillian Coe Mr. Carlos Troncoso Miss. Catherine Hennessy 

The PCT Treasurer is Mrs. Janet Booker. The PCT Auditor/Examiner is Petya Todorova, Senior Accountant, RDP Accountants. 

## **David Reynaga** 

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Charity No. 1063976
THE PERU CHILDREN'S TRUST
Financial Accounts
Year ended 30 June 2024

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PERU CHILDREN'S TRUST
FOR THE YEAR ENDED 30TH JUNE 2024
I report on the accounts of the Trust for the year ended 30th June 2024 which are set out on the attached pages.
Respgctivg responsibilities of trustees and examlner
The charitys Iruslees are responsible for the preparation of financial slalemenls. The charitys trustees consider
that an audit is not required under section 145 of the Charities Act 2011 Ilhe Acll and that an independent
examination is needed.
11 is my responsibility lo
examine the accounts under section 145 of the 2011 Act,
follow the procedures laid down in the General Directions given by the Charity
Commissioners under section 145151 Ibl of the Act, and
to slate whether partieular mallers have come lo my attention.
Basis of ind9pgndBnl examiner's report
My examination was carried out in accordants with the General Directions given by the Charity Commission. An
examination includes a review of the aceounling records kept by the charily and a comparison of the accounts
presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts
and seeking explanations from you as trustees concerning any such mallers. The Procedures undertaken do not
provide all the evidence that would be required in an audit, and consequently no opinion is given as lo whether the
accounts present a 'lrue and fairf view and the report is limited lo those mallers sel out in the statement below.
IndgP9ndent gxaminorfs statement
In connection with the examination, no matter has come lo my atlenlion..
which gives me reasonable cause lo believe that, in any material respect, the requirements
lo keep accounting records in accordance with section 130 of the 2011 Act,. and
lo prepare accounts which accord with the accounting records and to comply with the accoLtnting
requirements of the 2011 Act have not been mel., or
121
lo which. in my opinion, attention should be drawn in order lo enable a proper understanding of the
accounts to be reached.
Petya Todorov8 FMAAT
RDP Consulting Ltd, Accounlanls
Ground floor, Soulhway House
29 Soulhway
Colchester
Essex C02 7BA

THE PERU CHILDREN'S TRUST
Registered Charlty No. 0163976
RECEIPTS AND PAYMENTS ACCOUNT
Year Ended 30th June 2024
UK
30.6.24
30.6.23
RECEIPTS
Donations..
Sponsorship of Children
General Gifts
Salaries
Total
SAVINGS ACCOUNT Interest
Total Receeipts
38,753
36,560
2,271
77,585
64
53,609
6,663
2,376
62,648
65
77,649
62,713
PAYMENTS
Funds transferred to Peru
Bank Charges
Expenses
Total Payrnents
64,154
240
71,485
200
64,394
71,685
Net Surplusl Deflclt for perlod
13,255
8.972
Bank Accounts
Bank current account balance b/f
Bank savings account balance blf
4,177
7,102
11,279
24.534
13,214
7,037
20,251
4,177
7,102
11,279
Bank current account balance clf
Bank savings account balance c/f
Total Assets
24,534
STATEMENT OF ASSETS & LIABILTIES at 30TH JUNE 2024
30.6.24
30.6.23
ASSETS
24,534
24,534
11,279
11,279

THE PERU CHILDREN'S TRUST
RECEIPTS AND PAYMENTS ACCOUNT
Year Ended 30th June 2024
PERU
30.6.24
30.6.23
RECEIPTS
Funds transferred to Peru by the Trust
Less difference due to exchange lestimatedl
64,154
295
71,485
63.859
71,485
PAYMENTS
Child Support
General projects
Salaries
19,108
21,685
20,297
32,217
14,030
15,966
61,090
62,214
Surplus for year
2,769
9,271
Funds held in Peru 1011071241
2,769
9,271
Surplus for year las above)
2,769
9,271
Surplus for year
2,769
9,271

The Peru Children's Trust {UK)
Income
Month
Julv
Aug
Sept
Oct
Nov
Dec
Jan
Feb
March
April
May
June
Year ended 30th June 2024
Chlldren
3,451.09
2,551.09
2,811.09
2,551.09
4,040.42
3,857.41
3,051.90
2,532.59
3,007.34
2,726.09
3.564.08
2,793.59
36,937.78
X+B
General
3,714.27
322.28
270.99
2,376.76
40.00
40.00
1,104.29
901.40
12,040.00
10,678.75
4,119.37
951.99
1,815.62 36,560.10
38,753.40
Salarles
198.00
198.00
Trans from Savlngs Total
7,363.36
3,071.37
10,646.79
5,125.85
4,853.42
5,056.03
4,389.19
3,616.99
15,230.34
13,592.84
7,871.45
3,933.58
7,166.71 84,751.21
84,751.21
200.00
198.00
198.00
183.00
183.00
183.00
183.00
183.00
7,166.71
590.00
975.62
50.00
188.00
188.00
188.00
2,271.00
77,584.50
Expenditure
Trans to Peru Bank Charges Air fare
to Peru
Paypal
Total
July
Aug
Oct
Oct
Nov
Dec
Jan
Feb
Mar
Apr
Apr
May
June
3,877.56
2,791.70
3,433.44
5,671.20
14.252.88
20.00
20.00
3,897.56
2.811.70
3,453.44
5,691.20
14,272.88
20.00
20.00
20.00
5,608.54
10,143.15
9,243.98
5,406.38
3,724.86
40.00
5,648.54
10,163.15
9.283.98
5,426.38
3.744.86
20.00
40.00
20.00
20.00
64.153.69
240.00
64,393.69
64,393.69

The Peru Childrens Trust
Year ending 30th June 2024
Bank Account
July 2023 to June 2024
DR
CR
1.7.23 blf
4176.52
Income
84,751.21
Expenditure
64,393.69
Bal clf 30.06.24
24,534.04
88,927.73
88,927.73
Savlngs Account
Balance
Transferred to CIA
C105ing interest
Bal to Current a/c
3110712023
0410912023
1410912023
1410912023
7,102.42
7,102.42
64.29
64.29
Account Closed

The Peru Childrens Trust
Year ending 30th June 2024
Funds S
ent In Peru
Month
July
August
Sept
Oct
Nov
Dec
Jan
Feb
March
April
May
June
Children General Salaries
1264.12 2769.97
2761.39 1343.71 1192.85
113.25
865.73 1340.09
1,361.07 1,123.35 1,187.66
1,477.24 1,989.21 1.914.01
6,573.81 1,667.83 3,328.10
2,301.87 1,307.02
4,872.98
981.03
5,892.54 1,574.08 1,193.61
768.56 1,198.72 1,901.98
45.41 2,060.98 1,987.84
115.09 1,421.92 1,192.56
Paypal
Total
4,034.09
5,297.95
2,319.07
3.672.08
5,380.46
11,569.74
3,608.89
5,854.01
8,660.23
3,869.26
4,094.23
2,729.57
Total
19108.36 21684.5 20296.72
61089.58
61089.58