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2022-06-30-accounts

A n n u a l R E P O R T

Year Ending 30 June 2022

info@childrenofthemekong.org 13b Taylors Green • London W3 7PE • UK Charity Registration: 1116375

Annual Report 2022

Child Sponsorship

THE FOCUS OF OUR MISSION:

Country repartition (UK sponsors)

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Cambodia
39 Laos
2
Philippines
30
+1 2 Thailand
+6
-11 21 Vietnam
115
Myanmar
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23,400 sponsored children of which
208 from UK-based sponsors
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ur founder, Rene Pechard, believed that “one child at Oschool is one less child in the street”. His vision was that education can lift children from poverty and can change the world. Facing many demands that he could not meet, he asked his family and friends for support; This was the jump-start to our Child Sponsorship Programme. 64 years later, we are still loyal to his vision and child sponsorship remains at the centre of our mission.

With £28 a month, an individual or a family sponsor can a child. Money is given monthly to the sponsored child and the

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Total 208 sponsors
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sponsorship acts as a powerful tool to fight school dropout. As long as they are sponsored, they aren’t sent to work in the fields or in a factory. We are encouraging the children to go as far as possible in their studies, and nowadays many of the sponsored children are university students.

We are constantly looking for new sponsors for our children, especially in Myanmar where the needs are greater.

HOLISTIC TRAINING

Children of the Mekong does not only value the academic success, but wishes for each child that we support to be happy and become a responsible and well-rounded young adult. In addition to the financial support via child sponsorship and our education programmes, we also provide holistic training to the 23,400 sponsored children we support.

Our local programme managers and overseas volunteers are provided with a large range of games and activities to involve children of all ages.

Testimonial

~~SANDER LIN~~ , LOCAL PROGRAMME MANAGER IN MYANMAR

“I am responsible for As a result, they lack self-confidence and discernment. several young people in a Many of those I welcome into my boarding house have boarding house in Kachin plans that are not their own but those of their parents, State in the north of whose expectations they carry as a burden because they Myanmar. Every day we are cannot oppose them. Respecting elders and a lack of selffacing structural difficulties, confidence are both a cultural reality in Myanmar. These linked to the very way that children are convinced that adults know better than they we consider the education do what is good for them. Unfortunately, this is often a of young people in the country. During the military clear path to failure. dictatorship, the government did not want to develop There are several reasons for this reality such as education. In 2011, when the country was opened, things poverty and the lack of training for teachers. Therefore, did improve, but there is still a huge inequality between one of the first steps of our holistic training for young the cities and the countryside. The level of education is people is to strengthen their self- esteem and to learn to still very low and the environment does not allow young be discerning and critical. In my boarding house, we start people to fulfil themselves. teaching them to say “no”.”

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Annual Report 2022

Our response to the challenges in Southeast Asia

COVID 19 ~~RESPONSE~~

After 18 months of the Pandemic, life in the United Kingdom was normalising. Unfortunately, this was not the case in Southeast Asia where the Delta variant was claiming many victims. Governments implemented stricter restrictions, a majority of schools were still closed and the economies were at their worst. Thousands of people were still suffering with a lack of access to vaccinations, medical support and testing.

This alarming situation had been brought to Children of the Mekong’s attention and we tried to answer their requests as best as we could.

In addition to providing food aid and support against school dropout, we promoted access to medical care and distributed personal protective equipment (e.g. gel, masks, gowns, respirators, oxygen tanks and medicines).

Most schools in were able to re-open in 2022. In Banteay Meanchey province, Northwest Cambodia, Children of the Mekong provided 212 sets of sinks for the schools which were a requisite for the re- opening of the schools. Therefore, 63,000 children were able to go back to school.

THE SITUATION IN MYANMAR

he Myanmar conflict may now be invisible to mainstream Tmedia but it still persists. As a charity that supports children, we have been able to help them and their families despite the crisis thanks to our loyal and reliable network of local volunteers. All the sponsorship donations have been distributed to the children last year despite the challenges faced. The sponsorship has been a real breath of fresh air for the families struggling with civil war in some areas, economic crisis and political instability.

Our main concern has been the children and their education. The Covid-19 pandemic, coupled with the political turmoil and the military coup, has hindered students from attending school. Many have retained from attending as an act of defiance and voice of protest against the military junta. As a consequence, thousands of children have been out of school for two years.

In addition to the food distribution that we have carried on since the beginning of the pandemic, one of the response of Children of the Mekong has been to support an initiative from the Episcopal Assembly to provide informal classes involving 6,300 of the most vulnerable children in 29 locations.

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Annual Report 2022

Building Well-Rounded Individuals Through Our Education Centres

CEBU AND DUMAGUETE EDUCATION CENTRE, ~~THE PHILIPPINES~~

Children of the Mekong contributed to two University education centres in the Philippines, in Dumaguete and Cebu. Our education centres allow students from disadvantaged backgrounds to pursue university education, live in a safe environment and have access to networking opportunities. The student also receives holistic training to encourage intellectual, emotional, and moral development.

Different fields of study include engineering, finance, human resources, psychology, social services and education. With many being the first in their family to pursue education and thanks to the education centre, Southeast Asian children have the means to make their dreams come true.

The centres contribute to the following UN Sustainable Development Goals

SAMRONG EDUCATION CENTRE, ~~CAMBODIA~~

The Samrong Education Centre provides accommodation, has a wide array of extracurricular activities, and covers tuition and supplies such as food, school supplies and uniforms, hygiene products and medical care.

Cambodian children can pursue secondary education and prepare for the national baccalaureate, which is crucial for progression to university or vocational schools. Beyond academic education, our staff and volunteers provide organise extracurricular activities related to arts and sports to provide children with holistic training that fosters intellectual, interpersonal, professional, and moral growth.

After two difficult years of the Covid-19 Pandemic, the Samrong Education Centre was able to fully reopen its doors in early 2022.

Children of the Mekong adapted to government restrictions by bunk beds; before children slept together on mats, which is common in rural Cambodia. We also limited capacity to 63 students instead of the usual 80...but it is a joy to have our children back at the centre!

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Annual Report 2022

Our Presence in the United Kingdom

ACT FOR YOUR DREAMS

“Act For Your Dreams” aims to show British Students the benefits of education and its opportunity to support their growth and achieve their dreams.

Children of the Mekong has compiled a series of testimonials and success stories from disadvantaged Southeast Asian children as well as interactive sessions with students. UK students should appreciate the privilege of education.

We are reaching out to schools around the United Kingdom to offer free interactive sessions. We started to give sessions to the Lycee Francais, French School where 120 students aged 11-12 years old took part in our programme. So far, another 160 schools have received an email detailing the campaign, and we are hoping to raise awareness in many other schools in the coming years.

A NEW CHAPTER FOR OUR LONDON OFFICE

his financial year marks the first year without an office Tand charity shop. The main challenge was to maintain a dynamic and engaged team of volunteers and interns despite working remotely. Thanks to the Kickstart Scheme by the UK Department for Work and Pensions, we were able to recruit contracted interns for the role of Trusts & Foundations Officer. Along with them, skilled volunteers joined our team to do the coordination of translations, writing articles for the website, posting on our social media, working on the safeguarding policy, running digital fundraising campaigns and so on.

We had a chance to organise videoconferences with our translator volunteers who are based all around the UK and abroad. Thanks to the Covid-19 restrictions being lifted, we could finally meet our sponsors and supporters for a Garden Drink! It was really nice to finally meet in person and share the latest news in Southeast Asia.

WHAT’S NEXT...

Burmese children have not attended school for two years due to the war. Children of the Mekong will continue to hold informal classes so children can continue their education.

Our holistic training became an essential component of our programmes, and we will launch a mobile app which will host hundreds of games and activities for our overseas volunteers and local programme managers to implement in their programmes.

In the UK, we will organise more events like conferences, sport challenges, drinks with sponsors etc. We will also keep on developing our digital presence via our website, social media and fundraising campaigns.

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Financial
R E P O R T
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Year Ending 30 June 2022

CHARITABLE EXPENDITURE

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Charitable
expenditure
88%
Cost of charitable
activities
12%
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INCOMING ~~RESOURCES~~

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Grants from
foundations
37%
Gift Aid
7%
Other incoming
resources
8%
Donations from
individuals
48%
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info@childrenofthemekong.org 13b Taylors Green • London W3 7PE • UK

Charity Registration: 1116375

Annual Report 2022

Trustees’ report

Including directors’ report For the year ended 30th June 2022

Reference and administrative details

Charity number 1116375
Company number 05860929
Principal Ofce Children of the Mekong, 13b Taylors Green, London W3 7PE
Bankers HSBC, 8 Canada Square, London, E14 5HQ
Independent Examiner Charles William and Siddiqui, Park View, 183-189 The Vale, London W3 7RW

Directors and Trustees : The Directors of the charitable company (the “Charity”) are its trustees for the purpose of Charity Law and throughout this report are collectively referred to as the Trustees.

The Secretary is Eugenie Munakarmi Prouvost, also COO, appointed 4th June 2011.

Structure, Governance and Management

The charity is a company limited by guarantee. The trustees, who are also the directors for the purpose of company law, and who served for the period and since 30th June 2022 are:

projects, including networking, fundraising and event organising. On top of chairing the meetings of the Board, the Chairman is also responsible for the finances and administration of the Charity. The Secretary manages the day-to-day operations of the Charity.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding-up.

Governing Document : Children of the Mekong (‘COTM’) is a company limited by guarantee, incorporated on 28th June 2006 (formerly known as “The Minerva Tree House”), and governed by its Memorandum and Articles of Association as amended by special resolution dated 23rd August 2006. It is registered as a charity with the Charity Commission. Anyone over the age of 18 can become a member of the Company subject to application to and approval by the Trustees. In the event of the company being dissolved, members are required to contribute an amount not exceeding £10.

Appointment of Trustees : As set out in the Articles of Association a new Trustee may be appointed by ordinary resolution of the Company. Trustees are elected annually by the members of the Charity attending the annual general meeting (“AGM”) and serve for a period of two years. All members are circulated with invitations to nominate Trustees prior to the AGM advising them of the retiring Trustees and requesting nominations for the AGM.

Trustee induction and training : The existing Trustees were made aware of their legal obligations under Charity and Company Law, the content of the Memorandum and Articles of Association, the committee and decisionmaking processes, the business plan and recent financial performance of the Charity upon the incorporation of the company. The existing Trustees advised that all new Trustees should take a course before joining to ensure that they are up to date with the latest regulations.

Organization : The Board of Trustees (the “Board”), is currently made up of eight Trustees but can have up to 15 members. It administers the Charity and meets twice a year. Trustees are expected to take active participation in the running of the Charity and the management of its

Related parties : The Charity is the UK branch and representative of Enfants du Mekong and has defined this relationship and the rights and obligations of each party in a memorandum of understanding dated 21st July 2011.

Risk management : The Trustees have a risk management strategy that comprises: i. Assessing the feasibility of each project and establishing the funding capabilities of COTM ii. Assessing all potential projects in order to avoid safety risk for the Charity, the Trustees or any other parties involved iii. An ongoing review of any major risks to the Charity and a subsequent establishment of systems and procedures to mitigate those risks identified.

Principal Funding Sources : COTM is carrying excess funds brought forward. In the financial year, the principal funding sources were as follows: private and company donations, income from the charity shop, grants from Trusts and Foundations, and proceeds from events. Each donation is confirmed by the donor as unrestricted or restricted and then designated accordingly by the COO for a country of operation or a specific project.

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Annual Report 2022

Trustees’ report (continued)

Investment Policy : The funds received are held in currency current accounts at an interest rate negotiated by the Trustees with the Bank. For the avoidance of doubt, given the current volatile markets, the Trustees will not seek higher-risk products and will restrict the cash management to term deposits with the Bankers (currently, HSBC Bank plc). Any funds surplus to a designated project will be used for the continued maintenance or further improvement of the project, or allocated to another project at the discretion of the Trustees.

Reserves Policy : A reserve policy has been voted in July 2015 by the Board of Trustees, which designates £30,000 as a contingent fund to cover unexpected conditions or losses in the running of the charity. It would allow COTM to run 6 months without income.

Plans for future periods : The Charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.

Public benefit statement : The management committee confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the Charity Commission’s general guidance on public benefit “Charities and Public Benefit”.

Approved by the management committee on 17/07/2022 and signed on their behalf by Jean-Marc Debricon, Chair of Children of Mekong.

Surplus reserved at the end of the year amount of £30,000.

The present report and accounts are for the year that ended 30 June 2022.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The charity’s objects are improving access and quality of education for poor children in Southeast Asia through education programmes. More information on pages 1 to 8 of this report. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Financial review

The charity has assessed the major risks to which the charity is exposed and is satisfied that systems are in place to mitigate exposure to the major risks. The report was approved by the Board of Trustees. Dated: 17/07/2022

Trustees’ responsibilities in relation to the financial statements

Company law requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the management committee should follow best practice and:

The Trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006 (the “Act”). The Trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The members of the charitable company are listed on page 7. They guarantee to contribute an amount not exceeding £10 in the event of winding up. The total number of such guarantee on 30th June 2022 was 8.

Approved by the Directors on 17th July 2022 and signed by:

Name: JEAN-MARC DEBRICON Title: Chairman

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Annual Report 2022

Statement of financial activities

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Unrestricted Restricted Total Total
INCOME AND EXPENDITURE Funds Funds Funds Funds
2021/22 2021/22 2021/22 2020/21
£ £ £ £
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Incoming Resources Notes
Voluntary Income 6 56,005 155,954 211,960 206,810
Other Incoming Resources 7 19,017 0 19,017 32,949
Investment Income 8 8 0 8 8
Total incoming Resources 75,030 155,954 230,985 239,762
Resources Expended
Costs of Raising Funds 9 -26,355 0 -26,355 -19,953
Expenditure on Charitable Activities 10 -60,550 -134,403 -194,953 -216,533
Total Resources Expended -86,906 -134,403 -221,308 -236,486
Net Incoming/Outgoing resources
Net income/(expenditure) for the year -11,875 21,552 9,676 3,276
Transfers between funds – current year 0 0 0 0
Net movements in funds -11,875 21,552 9,676 3,276
Reconciliation of Funds
Total funds brought forward 38,226 40,523 78,749 79,139
Adjustment for FX Gain/loss 0 0 0 0
Total Funds Carried Forward 11 26,351 62,075 88,426 82,415

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

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Annual Report 2022

Balance sheet

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2020/21 2019/20
£ £
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Current assets
Cash at bank and in hand 88,426 82,415
Net assets 88,426 82,415
The funds of the charity
Unrestricted income funds 26,351 38,237
Restricted income funds 62,075 44,178
Total charity funds 88,426 82,415

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The accounts were approved by the Board on 17/07/2022.

The notes on pages 10 to 12 form part of these accounts.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30th June 2022. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

Name: JEAN-MARC DEBRICON Title: Chairman Company Registration No: 05860929

Notes on the accounts

1) Accounting policies

Charity information

Children of the Mekong is a private company limited by guarantee incorporated in England and Wales. The registered address is 13b Taylors Green, London W3 7PE.

1.1 Accounting convention

The accounts have been prepared in accordance with the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102. The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The accounts have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the charity continues to adopt the going concern basis of accounting in preparing the accounts.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and a receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales-related taxes.

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Annual Report 2022

Notes on the accounts (continued)

1.5 Resources expended

Expenditure is recognized on an accrual basis as a liability is incurred. Expenditure includes any VAT that cannot be fully recovered and is reported as part of the expenditure to which it relates. Governance costs comprise of those costs associated with meeting the constitutional and statutory requirements of the charity and include bank charges and other bank-related expenses. Due to projects being abroad, to meet the objectives of the charity, funds are received and disbursed in foreign currency, thus incurring bank charges. These have therefore been included under governance costs as it is an integral part of the running of the charity to receive and disburse funds.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3) Trustee’s Remuneration

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. There were no trustees’ expenses or related party transactions during the financial year ended 30 June 2022.

4) Employees

There were one full time employee during the year and three part-time contract employees with the Kickstart Scheme.

5) Foreign Currency Translation

Funds are held in one of three currency accounts, depending on the origin of the donation: GBP, USD and EURO. USD and EURO funds are eventually converted in GBP before disbursements in GBP are made to EDM. Disbursements can also be made in EURO or USD to EDM. For the purposes of the report and financial statements, USD and EURO funds were reported at the appropriate FX rates as at 30th June 2022.

6) Voluntary Income

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Voluntary Income Unrestr. Restr. Total
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Voluntary Income Unrestr. Restr. Total
Donations from
individuals
Gift Aid		 31,096
15,151		 80,900
0		 111,997
15,151
Grants from
foundations		 9,758 75,054 84,812
Total 2021/22 56,005 155,954 211,960
Total 2020/21 26,080 180,729 206,810

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2) Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the charity is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other

7) Other Incoming Resources

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Other incoming resources Unrestricted Restricted
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Other Income Resources 19,017 0
Fees received 0 0
Total 2021/22 19,017 0
Total 2020/21 32,949 0

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Annual Report 2022

Notes on the accounts (continued)

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Other Incoming Ressources Detail Total
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Kickstart Scheme 14,919.30
Charity Shop 4,097.53
Total 2021/22 19,016.83

8) Investment Income

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Investment income Unrestricted Restricted
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Investment income 0 0
Bank interest 8 0
Total 2021/22 8 0
Total 2020/21 3 0

9) Costs of Raising Funds

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Costs of Raising Funds Total
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Event expenses -262
Salaries -24,305
IT & Communications -1,306
Utilities -229
Fees Paid -254
Total 2021/22
Total 2020/21		 -26,355
-19,953

11) Analysis of net assets between funds

Purpose of Designated Funds:

Miscellaneous funds : These funds have been designated by the Trustees for the undertaking of several projects in Southeast Asia, including children sponsorships.

Philippines funds : These funds have been designated by the Trustees for the undertaking of a development project in the Philippines.

Contingent funds : These funds have been designated by the Trustees to cover unexpected conditions or losses in the running of the charity. It would allow COTM to run 6 months without income.

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Current
Analysis of net assets between funds
Assets in £
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Miscellaneous funds 32,415
Philippines designated fund 20,000
Contingent fund 30,000
Net Assets at 30 June 2022 82,415
Net Assets at 30 June 2021 79,140

12) Material legacies

Legacy income is only included in incoming resources where the legacy has been received or both the receipt and the amount are known with sufficient certainty. As at 30th June 2022, the Charity had no legacy income.

10) Expenditure on Charitable Activities

Unrestr. Restr. Total
Child sponsorship 0 -56,768 -56,768
Samrong, Cambodia 0 -43,354 -43,354
Refugees in Tak, Thailand 0 -2,381 -2,381
Dumaguete, Philippines 0 -400 -400
COVID 19 Appeal 0 -29,790 -29,790
Cebu, Philippines 0 -1,710 -1,710
Pro bono legal advice
closing charity shop		 -13,676 0 -13,676
Pro bono translation
services		 -11,234 0 -11,234
Monitoring & Evaluation -24,305 0 -24,305
Support costs -9,458 0 -9,458
Governance costs -1,879 0 -1,879
Total 2021/22 -60,550 -134,403 -194,953
Total 2020/21 -30,891 -185,642 -216,533

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Annual Report 2022

Independent Examiner’s Report to Children of the Mekong

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