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2025-06-30-accounts

THE PERU CHILDREN’S TRUST – ANNUAL REPORT (2024–2025)

History

The Peru Children’s Trust (PCT) was founded in 1997 to support the work of El Shaddai, a charitable organisa�on based in Huancayo, Peru. El Shaddai was established by Gay and Manuel Reynaga, who were deeply moved by the poverty experienced by children and adolescents living in the shanty towns in and around Huancayo, a city high in the Andes.

terrorist violence of the 1980s and has since provided assistance to more than 2,500 children.

In 2012, a new charitable organisa�on — Peru Children’s Trust – Huancayo (PCT-H) — was created to con�nue and expand the work previously carried out by El Shaddai.

Mission Statement

The Peru Children’s Trust is dedicated to the long-term relief of poverty and sickness, and to the advancement of educa�on, entrepreneurship and Chris�an faith among children and adolescents who are poor, orphaned, or abandoned.

The charity operates in the shanty towns and deprived communi�es of Huancayo and surrounding Andean villages, an area with a popula�on of approximately 500,000 people. PCT employs family support workers who build strong, personal rela�onships with children and their families, ensuring consistent and compassionate care.

Structure & Governance

The Peru Children’s Trust is overseen by a Board of Trustees based in the United Kingdom. The Trustees are responsible for fundraising and for transferring funds to the partner organisa�on, Peru Children’s Trust–Huancayo, which provides local governance and conducts audit checks.

and responsibly. Transfers to Peru are made only a�er assessing the previous month’s expenditure and reviewing forward-looking financial forecasts.

To maintain transparency and strengthen oversight, the Trustees visit Peru at least once a year to observe the charity’s work first-hand and engage directly with staff, children, and families.

info@peruchildrenstrust.org.uk | www.peruchildrenstrust.org.uk | Charity Commission no 1063976

1. Introduc�on

Throughout 2024 and early 2025, The Peru Children’s Trust (PCT) con�nued its mission to support vulnerable children and families in Huancayo through educa�on, nutri�on, family strengthening, and spiritual development.

Across the year, the team delivered academic support, food security programmes, home improvements, health interven�ons, and personal development workshops — all made possible through the dedica�on of staff, volunteers, donors, and partner organisa�ons.

2. Key Achievements Overview

A. Educa�on & Academic Support

1. Academic Reinforcement Programme

Weekly Saturday classes in Mathema�cs, English, and Communica�on strengthened academic performance. Teachers provided personalised support and incen�ves to encourage par�cipa�on.

Students con�nued atending extra Maths and English sessions, demonstra�ng strong commitment to their studies.

2. Career Guidance Workshops

Older students explored future pathways with volunteers from local university, building confidence and prac�cal skills.

3. Financial Educa�on Programme & Business Ideas Compe��on

programme delivered by the Na�onal University of the Centre of Peru. Four business ideas were presented; the winning project was Vegetable Ice Cream .

B. Nutri�on & Food Security

1. Large-Scale Food Distribu�on

con�nued through the Bueno Por Dentro programme.

3. Healthy Lunchbox Nutri�on Workshop

Parents received professional guidance on healthy ea�ng habits from a nutri�on specialist.

4. Annual Food Packages

Families received substan�al food parcels including rice, corn, milk, and meats, thanks to Plaza Vea and Makro.

info@peruchildrenstrust.org.uk | www.peruchildrenstrust.org.uk | Charity Commission no 1063976

C. Family Strengthening & Social Work

1. Home Visits & Living Condi�on Improvements

Social workers visited every family, o�en travelling to remote or unsafe areas, to assess needs and implement improvements such as:

2. Mother’s Day Celebra�on & Posi�ve Paren�ng Workshop

Tutors delivered home-based workshops promo�ng posi�ve paren�ng and healthy family rela�onships.

A special event honoured mothers, many of whom are single heads of household.

D. Health & Wellbeing

1. Vision Screening & Glasses Distribu�on

A major milestone: 50% of children were found to have impaired vision and received their first pair of glasses. “For most of the children, it was the first �me they could see clearly.”

2. Portable Bathroom Installa�on

Orcotuna (remote village in the highlands). This provides safety for young children who no longer need to go outside in the dark and be exposed to poten�al dangers.

E. Spiritual & Personal Development

1. Bible Clubs

Regular sessions taught Chris�an values, ethical decision-making, and healthy habits.

2. Girls’ Self-Esteem Workshop

resilience. Especially important in a La�no culture.

info@peruchildrenstrust.org.uk | www.peruchildrenstrust.org.uk | Charity Commission no 1063976

F. Celebra�ons, Community & Cultural Ac�vi�es

1. Birthday Celebra�ons

Children enjoyed games, food, gi�s (including shoes), and inspira�onal ac�vi�es such as the George Müller film.

2. Cultural Performance for UK Trustees

Children showcased dance, poetry, and song during a special visit.

1. Editorial & Children’s Literature Training

plan to establish a library.

2. Strengthened Team Iden�ty

Team building workshops were conducted and introduced team members, reinforcing transparency and connec�on with supporters.

3. Impact Summary

Across 2024–2025, PCT achieved:

4. Looking Ahead

The organisa�on is poised to con�nue strengthening its programmes, with priori�es including:

info@peruchildrenstrust.org.uk | www.peruchildrenstrust.org.uk | Charity Commission no 1063976

5. Acknowledgements

PCT expresses hear�elt gra�tude to:

Your generosity makes every achievement possible.

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 (acting Chair) 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.

info@peruchildrenstrust.org.uk | www.peruchildrenstrust.org.uk | Charity Commission no 1063976

Charity No. 1063976 THE PERU CHILDREN'S TRUST Financial Accounts Year ended 30 June 2025 Page l of 11

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PERU CHILDREN'S TRUST FOR THE YEAR ENDED 30TH JUNE 2025 I report lo the trustees on my examination of the accounts of the above charity I'lhe Trust.) for the year ended 30th June 2025 which are sel out on the attached pages. Responslbilitles and basis of report As the charrty Iruslees of the Trusl, you are responsible for the preparation of the accounts in accordance with the requirements of the Charitie5 Act 2011 C'lhe Act"). It is my responsibility lo examine the accounts under seGlion 145 of the 2011 Act, follow the procedures laid down in the General Directions given by the Charity Commissioners under section 14515) Ibl of the Act, and lo slate whether particular mallers have come to my allenlion. Basis of independent examiner's rèport I report in respect of my examination of the Trust's accoun15 carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 14515llb} of the A¢1. Independent examlnerfs statsment I have completed my examination. I confirm that no material mallers have come lo my allenlion lolher than that Lyisclosed below'l in connection with the examination whi¢h gives me cause Its believe that in, any material respect= accounting iecords were not kept in a￿Ordance with section 130 of the Act or 121 the accounts do not a¢cord with the accounting record5 I have no ¢on¢erns and have come across no other malters in connection ¥Mth the examination lo whlch atlenllon should be drawn in order lo enable a proper understanding of the accounts lo be reached. Date 0310612026 Petya Todorova FMAAT RDP Consulting Lld. Accountants Ground noor, SoLJthway House 29 Soulhway Colche51er Essex C02 7BA Page 2 of 11

THE PERU CHILDREN'S TRUST Registered Charity Number: 1063976 Trustees, Annu411 Report For the year ended 30 June 2025 Charity name." 7.lie Peru Children's Trust Charity registration number: 1063976 Charity structure: Trust Governing document: Trust deed dated 16th July 1997 Principal address: 28 Woodlands Park Avenue Maidenhead SL6 3LS Trustees who served during Ihe year: David Reynaga Catherine Rose Hennessy Carlos Troncoso Alarcon Andres Reynaga Gillian Coe Independent Examiner: Petya Todorova FMAAT RDP Consulting Ltd, Accountants Ground floor. Soulhway House 29 Southway Colchesler Essex C02 7BA The Peru Children's Trust is governed by ils trust deed. The charity is managed by 115 Iruslees, who are responsible for the strategic direction, governance and financial control of the charity. The trustees meet as required lo consider the activities of the charity, review ils finances, and ensure that funds are applied in accordance with the charity's charitable purposes. New trustees are appointed in accordance wilh the charity's governing document. Trustees are made aware of their responsibilities under charity law and are expected lo act in the best interests of the charity and its beneficiaries. Page 3 of 11

THE PERU CHILDREN'S TRUST Registered Charity Number: 1063976 Trustees, Annual Report For the year ended 30 June 2025 Objectives and activities The charity's objective is to support children and young people in Peru by providing financial assistance and support for their welfare. edijcation and related needs. During the year, the charity continued to raise funds in the United Kingdom and apply those funds for the benefit of children li) Peru. The main activities included.. -receiving sponsorslip donations for children. -receiving general gifts and donations. -Iransferring fuiids to Peru to suppoit the Charity's work., -supporting local costs connected with the welfare and education of children in Peru., -maintaining records of funds received and applied. The trustees have had regard to the Charity Commission's guidance on public benefit when reviewing the harily's objectives and activities. The Irustees consider Ihat the charity's activities provide public benefit by supporting vulnerable children and young people and helping to improve their welfare and opportunities. Achievements and performance During the year ended 30 June 2025, the charity received total UK income of £46,948. This included sponsorship of children, general gifts and donations, and amounts received towards salaries. Funds were transferred to Peru during the year to support the charity's ongoing activities. The trustees are satisfied that the funds raised have been used to further the charity's objectives. The charity continues to rely on the generosily of donors and sponsors. The trustees are grateful for the continued support received during the year. Flnanclal review The accounts have been prepared on a receipls and payments basis. 'rolal UK receipts for the year were £46,948. Total UK payments were £140 and total Peru payments were £50,923. Al 3Q June 2025, total funds held were £16,638. consisting of £11.358 held in the UK and L5,280 held in Peru. The Iruslees consider that Ihp level of reserves held at the year end is reasonable given the size and nature of the chaiity's activities.. The reserves are held to ensure that the charity can meet ongoing comrnilments and continue supporting ils charitable activities in Peru. Page4 of 11

THE PERU CHILDREN'S TRUST Registered Charity Number: 1063976 Trustees, Annual Report For the year ended 30 June 2025 Reserrf8s policy The trustees aim to hold sufficient reserves to mept expected commitments and to provide a reasonable level of financial stability. The charity's r?seDies are reviewed by the trustees in light of future expected expenditure, anticipated donations and the ongoing needs of the beneficiaries. AI 30 June 2025, the charity held lotal funds of £16,638. The trustees consider this level of reseNes to be appropriate. Restricted and unrestrlcted funds The Gharily reLeives donatior)s for sponsorship of children and general gifts. The trustees consider the nature of any restrictions placed on donations and apply funds accordingly. Where donations are received for a specific purpose, the trustees ensure that they are used for that purpose. General donations are used to support the charity's wider charitabl& objectives. Risk management The trustees have considered the main risks facing the charity. These include reliance on donor income, exchange rate movements, the transfer and use of funds overseas, and ensuring that funds are applied for the intended charitable purposes. The trustees manage these risks by monitoring income and expenditure, maintaining financial records, reviewing funds held in the UK and Peru, and ensuring that funds transferred overseas are used in line with the charity's objectives. Plans for the future The trustees intend lo continue the charity's work supporting children in Peru. The charity will continue lo seek donations and sponsorship income and will monitor the use of funds lo ensure Ihat they are applied effectively for the benefit of the children and young people supported by the charity. Trustees, responsibllltles The trustees are re.8ponsible for preparing the Trustees, Annual Report and the financial slalemenls in. accordan￿ with applicable law and the charity's governing document. The trustees are responsible for keeping proper accounting records, safeguarding the charity's assets. and taking reasonable steps for the prevention and deteGlion of fraud and other irregularities. This report was approved by the trustees on 0310612026 and signed on their behalf by.. Signe Name.. avtd Reynaga Position.. Trusteelchair Date.. 0310612026 Page 5 of li

THE PERU CHILDREN'S TRUST Registered Charlty No. 1063976 RECEIPTS AND PAYMENTS ACCOUNT Year Ended 30th June 2025 UK 30.6.25 30.6.24 RECEIPTS Donations= Sponsorship of Children General Gifts Salaries Total SAVINGS ACCOUNT Interest Total Receipts 35,945 8.748 2,256 46,948 38,753 36,560 2,271 77,584 65 46,948 77,649 PAYMENTS Funds transferred to Peru Bank Charges Expenses Total Payments 59,984 140 64,154 240 60,124 64,394 Deficlt/Net surplus for period 13,176 13,255 Bank Accounts Bank current account balance b/f Bank savings account balance blf 24,534 4,177 7,102 11.279 24.534 24,534 11,358 Bank current account balance c/f Bank savings account closed Total Assets 11,358 24,534 Page 6 of 11

THE PERU CHILDREN'S TRUST RECEIPTS AND PAYMENTS ACCOUNT Year Ended 30th June 2025 PERU 30.6.25 30.6.24 RECEIPTS Funds transferred to Peru by the Trust Less difference dye to exchange 59,984 6,550 64,154 295 53,434 63,859 PAYMENTS Child Support General projects Salaries 11.584 14,706 24,633 19,108 21,685 20,297 50,923 61,090 Deficit/Net surplus for period 2,511 2,769 Peru bank account balance b/f 2,769 Peru bank account balance clf 5,280 2,769 STATEMENT OF ASSETS & LIABILITIE5 at 30TH JUNE 2025 30.6.25 30.6.24 ASSETS ASSETS LIA81LITIES UK 11,358 5,280 24,534 2,769 Peru 16,638 27.303 Page 7 of 11

The Peru Children's Trust {UKI Income Month July Au8 Sept Oct Nov Dec Jan Feb Yearended 30th June 2025 Children 3,287.81 2,608.46 2,593.59 2.975.55 2,440.09 2,500.09 3,267.09 2,427.09 2,997.09 2,527.09 2,573.59 2,723.59 32,921.13 X+B General 3,596.04 40.00 196.03 40.00 1,283.91 532.24 1,318.28 70.00 440.00 1,111.03 105.00 15.00 8,747.53 Salaries 188.00 188.00 188.00 188.00 188.00 188.00 188.00 188.00 188.00 188.00 188.00 188.00 2,256.00 Totsl 7,071.85 2,836.46 2,977.62 3,583.55 6,140.55 3,435.33 4,923.37 2.685.09 3,675.09 3,826.12 2,866.59 2,926.59 46,948.21 380.00 2,228.55 215.00 150.00 50.00 April May June 3,023.55 35,944.68 Expendlture Trans to Peru Bank Charges Air fare to Peru Paypal Total July Aug Sept Oct Nov Dec Jan Feb Mar 5.025.98 11,819.18 20.00 20.00 5,045.98 11,839.18 8,537.70 20.00 8,557.70 10,723.56 20.(XI 10,743.56 8,627.03 20.00 8,647.03 Apr Apr May June 11,525.40 20.00 11,545.40 3,725.48 59,984.33 20.00 140.00 3,745.48 60,124.33 60,124.33 Page 8 of 11

The Peru Children's Trust Year ending 30th June 2025 Bank Account July 2024 to June 2025 DR CR 1.7.24 b/f 24,534.04 Income 46,948.21 Expenditure 60,124.33 30.06.25 11,357.92 71.482.25 71,482.25 Page 9 of 11

The Peru Childrens Trust Year ending 30th June 2025 Fundss ent in Peru Month July August Sept Oct Nov De Jan Feb March April May June Children General Salaries 459.86 914.59 2453.47 570.5 1041.86 1661.18 211.06 1044.19 1537.64 ?.,552.54 1,398.61 1,842.31 407.93 1,017.83 2,361.49 1,852.69 1,258.08 2,942.31 297.55 915.21 1,780.16 316.63 552.37 1,699.45 3,747.43 1,019.23 1,833.30 338.82 920.26 1,833.84 101.19 1,377.43 2,944.50 727.80 3,246.57 1,743.22 Paypal Total 3,827.92 3,273.54 2,792.89 5,793.46 3,787.25 6,053.08 2,992.92 2,568.45 6,599.96 3,092.92 4,423.12 5,717.59 Total 11,584.00 14706.23 24632.87 50,923.10 50,923.10 Page Ioof 11

Online Donation5 Jul-24 70.00 225.79 4.04 32.06 7.12 68.07 16.62 16.48 4.04 444.22 Oct-24 Nov-24 16.38 16.38 4.04 594.37 400 1314.05 4.04 128.75 Dec-24 Jan-25 69.12 49.38 49.37 118.50 9.87 16.38 4.04 29.62 103.49 50.00 297.51 996.11 1,747.71 268.34 7.12 68.07 16.62 16.48 4.04 50.00 3,422.00 9.87 153.53 424.46 2053.55 118.49 167.88 3,422.00 Gift Aid received Date Amount 3,524.79 31.25 2.50 7.50 1,118.41 373.75 1,085.40 25.00 30.00 Jul-24 Jul-24 Sep-24 Oct-24 Nov-24 Dec-24 Jan-25 Jan-25 Feb-25 Apr-25 1,086.03 Total 7,284.63 Page 11 ofll