PRACTICAL COMPASSION
FOR DESTITUE CHILDREN
REGISTERED CHARITY NO: 1076588
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST AUGUST 2023
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Members of the Institute of Financial Accountants

PRAcficAL COMPASSION FOR DESTITUTE CHILDREN
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31AUGUST 2023
la.
We present our annual report with the accounts for the above year.
REFERENCE AND ADMINISTRITIVE DETAILS
We are a Registered Charity (No 1076588) and continue to operate successfully under the terms of
our trust deed dated 22nd November 1998. Our Bankers are: Barclays Bank PLC, Leicester, LE87 2BB,
CCLA Investment Management Limited, Senator House, 85 queen Street, London, EC4V 4ET, HSBC, 2-
6 Gallowtree Gate, Leicester, LEI IDA and the Cooperative Bank PLC, PO Box 101, Balloon Street,
Manchester, M60 4EP. We appoint solicitors as necessary.
OBJEcfs AND POLICIES
Our objects continue to be for the relief of children under the age of 18 years, (or in exceptional
circumstances, young people over 18 but under 25), living in the lands of the Bible, who are
destitute through the death of one or both parents, or have been abandoned by their relatives,
through family breakdown, illness, or physical mental handicap, and are in the care of Christian
homes or attending Christian schools.
Our policies to achieve our objects continue to be:.
l. To raise funds and invite and receive contributions,
2. To co-operate with other bodies operating in furtherance of the objects or of similar cliaritable
purposes and to exchange information and advice with them.
3. To establish or support any charitable trusts, associations or institutions formed for the objects or
any of them.
4. To appoint and constitute such advisory committees as the trustees may think fit.
5. To delegate to any of the trustees the transaction of any business or the performance of any act
required to be transacted or performed in the execution of the trusts of PCDC and which is within
the professional or business competence of such trustee (s), provided that the trustees shall exercise
reasonable supervision over trustee (s) acting on their bel)alf under this provision and shall ensure
that all tkieir acts and proceedings are fully and promptly reported to them.
6. To do all such other lawful things as are necessary for tlie acliievement of the objects.
We refer to Cliarity Comrnission guidaiice on Public BeiiLfit Ivlien reviewing our aims and objectives,
and ensure tliat future plans remain focused on tlieir acliieveinent. Funding limits our activities, but
no beneficiaries appropriate to our aims are excluded. Equal access to our services is important to
us, aiid we promote uiiderstanding of our work.
STRucfuRE GOVERNANCE AND MANAGEMENT
Trustees
Tlie Trustees during tlie year were: Rev.M.S.Jones, J.P.Kenyon,, J.A.Shave, B.McNamara,
H.Ince(resigned 23, May 2022), A.McNamara (resigned 2. March 2023) and R.Hill. All trustees give
tlieir time voluiitarily and receiiie no benefit.
Recruitment and Appointment of Trustees
Tlie Trustees seek to ensure that the userfs needs are reflected through the diversity of the trustee
body. To enhance the potential pool of Trustees, selected individuals who may wish to become
TrLJStees are approached as necessary. Trustees are re-appointed annually. All concerned give their
lime voluiitarilii and receive no benefit.
Trustee Induction and Training
l*eiv Trustees are actiiiely encouraged by the existing Trustees, having regard to any specialist skills
fL'quired. Nleiv Trustees are briefed on their obligations under charity law, our Trust deed, the
Coifftfiiillee dnd the decision-maliing process, future plans and recent performance. Thei/ are
ESl£Q&iiJiee li? diiend appropriate training, and made aware of Charity Commission Publications.
1&go6L%iat 1115 encouraEed.
..Continupd

PRAcficAL COMPASSION FOR DESTITUTE CHILDREN
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31 AUGUST 2023
STRucfuRE GOVERNANCE AND MANAGEMENT (Continued)
Risk Management
We have assessed (and reviewed regularly) the major risks to which we are exposed, in particular
those related to our operations and finances, and are satisfied that systems are in place to mitigate
our exposure. No major risks have been identified. A key element in our management of financial
risk is the setting and regular review of our Reserves policy.
RESERVES POLICY
Free reserves are those funds not tied up in Fixed Assets or Designated/Restricted Funds. We
forecast the level of reserves required to sustain operations, should income-generating activities be
curtailed. Free reserves decreased from £151,247 to £117,461 during the year, however
considerable amounts are already earmarked for immediate use. Whilst the current level of reserves
may prove sufficient, it is our view that it is prudent to ensure that there are sufficient free reserves
to ensure financial flexibility over the course of the forthcoming challenges.
DEVELOPMENT ACTIVITIES AND ACHIEVEMENTS
In the year we have raised of £108,218, ( To date, since commencement, in excess of £2,822,200)
We are continuing to work for the welfare of our sponsored children and their destitute or broken
families, including medical treatment, and practical help for disadvantaged children living in poverty.
In October and November 2022, we conducted a visit to see our beneficiaries which underlines our
commitment as a person-centred child focussed charity.
Ib.
FINANCIAL REVIEW
Our assets continue to be adequate and available to fulfil our obligations, as detailed in these
financial statements.
FUTURE DEVELOPMENTS
We continue to strive to maintain the necessary high level of our award-winning assistance.
STATEMENT OF TRUSTEES RESPONSIBILITIES
Law applicable to charities in England & Wales requires us to prepare financial statements for each
financial year which give a true and fair view of our financial activities during the year and of our
financial position at the end of the year. In preparing financial statements giving a true and fair view,
we should follow best practice and:
select suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have
been followed, subject to any departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that we will continue in operation.
We are responsible for keeping accounting records which disclose with reasonable accuracy our
financial position and which enable us to ascertain our financial position and which enable us to
ensure that the financial statements comply with applicable law. We are also responsible for
safeguarding our assets and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Signed
Signed
ev.M.S.Jones
Trustee
22" July 2024
J Kenyon
Trustee
22" July 2024

PRACTICAL COMPASSION FOR DESTITUTE CHILDREN
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2023
2023
2022
Notes
INCOME FROM:
Donations and Legacies
Donations Received
Miscellaneous
108,218
145,980
TOTAL INCOME
108,218
145,980
EXPENDITURE ON:
Operating Expenditure
142,004
136,925
NET MOVEMENT IN FUNDS
(33,786)
9,055
Funds Brought Forward
151,247
142,192
Funds Carried Forward
117,461
151,247
None of our activities were acquired or discontinued and there were no recognised gains or losses other
than as shown above during the above two financial years.
The notes on page 5 form part of these accounts.

PRAcficAL COMPASSION FOR DESTITUTE CHILDREN
BALANCE SHEET
AS AT 31 AUGUST 2023
2023
2022
FIXED ASSETS
Nll
CURRENT ASSETS
Gift Aid Claim Due
8,177
Bank Deposit Account:
CCLA
Bank Current Accounts:
Barclays
68,333
96,659
HSBC
49,488
24,251
Co-op
22,520
117,821
151,607
CREDITORS: Amounts Becoming Due
And Payable Within One Year:
Accrued Charges
360
360
NET CURRENT ASSETS
117,461
151,247
TOTAL ASSEfs LESS CURRENT LIABILITIES
117,461
151,247
ACCUMULATED UNRESTRicfED FUNDS
Total Funds
117,461
151,247
Approved:
Approved:
.S.Jones
Trustee
J Kenyon
Trustree
These financial statements were authorised for issue by the Management Committee on 22nd July 2024.
The notes on page 5 form part of these accounts.

PRACTICAL COUMPASSION FOR DESTITUTE CHILDREN
DETAILED STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 AUGUST 2023
2023
2022
INCOME FROM;
Donations Received
108,218
145,980
Interest Received
108.218
145,980
EXPENDITURE ON:
Support for Destitute
Children and Young People
139,623
134,191
Travelling Expenses
1,493
1,747
Printing and Stationary
35
Bank Charges
493
625
Accountancy Fees
360
350
Sundry/M15cellaneous
12
142,004
136,925
NET MOVEMENT IN FUNDS
(33,786)
9,055
Total Funds Brouglit Forwards
151,247
142,192
Total Funds Carried Foi-ward
117,461
151,247
None of our activities were acquired or discounted and there were no recognised gains or losses other
than as shown above during the above ttvo financial years.
The notes on page 5 form part of these accounts:

PRACTICAL COMPASSION FOR DESTITUTE CHILDREN
NOTES TO ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2023
I.ACCOUNTING POLICIES
Basis of Accountin
The principal accounting policies adopted and judgements made in the preparation of the financial
accounts are:
c. The financial accounts have been prepared in accordance with 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 l January 2015) - (Charities SORP (FRS 102) ), and the Financial
Reporting Standard applicable in the UK and Ireland (FRS102).
d. As we meet the definition of a public benefit entity, assets and liabilities are initially recognised
at historical cost or transaction value, unless otherwise stated.
Income
All Income is included in the statement of Financial Activities when we are entitled to the Income
and the amount can be quantified with reasonable accuracy. The following specific policies are
applied to particular categories of Income:
Income received by way of Donations, Legacies etc is included in the Statement of Financial
Activities when receivable. Where entitlement is not conditional on the delivery of a specific
performance by ourselves, monies are recognised when we become unconditionally entitled
to them. Monies related to performance and specific deliverables are accounted for as we
earn the right to consideration by our performance.
Income from Investments is included when received.
The value of services provided volunteers has not been included in these accounts.
Ex
enditure
Expenditure is recognised on an accruals basis, including VAT. It comprises those costs incurred in
the delivery of our activities and services. It includes both costs that can be allocated to such
activities and those costs of an indirect nature necessary to support them.
2.TAXATION
As a Registered Charity, we have no liability to taxation.
3.NET MOVEMENT IN FUNDS
2023
2022
This is stated after charging:
Staff Costs
Trustees Remuneration