TGFI;; Foundation Trustees, annual report and unaudited financial statements Registered company number: 06613231 Registered charity number: 1124767 31 December 2022 IIHI SBZYIIJ4 24103r2023 COMPANIES HOUSE T8rnple finJ accwnts_sigr*d.pJl105517987.IK¥M&M.927>59td491dTe8cl Page.. 1126
Temple Garden frwndaiion Tru5¢ee's annual rern and uTr•Jdxed frnancMI sTr¢ents 31 December 2022 Contents Reference and administrative detaiL8 Trustees, annual report Independent examinef's repcyt Statement oi financial activities 13 Balance sheet 14 Notes to the financial statements 16 Tern8 final a¢¢othts_s*ned.Fd105517987-IfCsj4-g2s9[d491d788cj Pag8.' 2 126
Temple Garden FoundatDn Tru5tee'5 ann1 report and unawli¢ed financial sta¢emenr3 31 December 2022 Reference and administrative details Trustees Ms C E Marson (resigned 9 December 2022) Mr B Leviti Ms S MckaMJe Ms S Sen {resigned 1 May 2022) Mr A Ferguson Mr P Wild Mr R Biro Ms F Enderlin Mr M Ferguson Country Dire¢tor Mr 8 Seewab Financg Manager Msmsun Indapandgnl examiner Andrew Niblock Henderson Loggie LLP 11-15 Thistle Street Edinburgh EH2 10F Registered office 4 Egerton Gardens Flat 2 Egerton Gardens. London England SW3 28S Register company number 06613231 (England and Wales) Registsred charity number 1124767 Tern¢ acuKJnts_$igrd.pJf105517987.IW4SY-*273.59td491d7e8¢1 Pa9e: 3126
TemplE Garden Foundation Trustee'3 annual report and unaudrted financial sraternents 31 December 2022 Trustees, annual report Trustees. report The Trustees. who are also direelors of Ihe chty for the purposes of Ihe Companies Act 2006. pfesenl their report with the financol ststemenls of the charty for the year ended 31 December 2022. The Trustees have adopted the provIsn$ of the Slalemenl of Recommended Practsce ISORP 'Accounting and Reporting by Charities'l issued in IAarch 2005. Structure. gov•mance and management Governing document The charity is controlled by ils governing document, a deed of trust. and consltlutes a limited company. limited by guarantee. as defined by the Companies Aet 2006. Appointment and training of tStee$ Trusiees are elected by the Ek)ard ot I rustees and are appointed on the basis ol the skills and the experiences they can bring to the charity. On induction, new Tcuslees receive a copy of the charity's Memorandum and Articles of Asscciation and are gNen a detailed description of Ihe charity's mission and work. All current trustees are very familiar with Cambo(lia and the Specif district in whh Temple Garden Foundation operates. Risk management The Trustees have a duty to identrfy and review the risks to which the charity is exposed and io ensure appropriate controls are in place to provKJe reasonable assurance against fraud and error. Risk management is discussed at quarterty Truslee meets.ngs to ensure conlroks are in place to miti.gate the polents.al risks faced by the chanty. Objectives and activities Objectives and aims The objects of the Charity are the relief of poverty. the relief of sickness and the protection of health, in particular by making grants to suppjrt projects to deliver the following essential services to disadvantaged communities in rural Cambodia and elsewhere in Asia". la) Clean watef supplies., Ibl Hygienic sewage syslems.. Ic) Healthcare services.. Idl Education.. lel Electricity. gas and olher essential supplies.. and If) Business development. Founded in 2008. Temple Garden Foundalion (TGF) works in partnership wilh local rural communities in Cambodia.11 has on-lhe-ground operations in Chi Kraeng District. Siem Reap Province. TGF aims to be a calalysl for sustsinable development and intends lo accomplish this with carefulty selected projects designed to maximise community partjcipats.on and minimise exlemal support over time. TGF selects projects where live11(J$ can bè improved s¥Jnrfunlly through simple community initiatives. At its core. TGF'S community development programme ftKuses the empowernienl of the community. Villagers have plenty of capacity to assist in Ihe improvement of their own INes and, for this reason, all major decisions on projects we in consullation with them. Villagers are challenged lo contribute resources as a cornmunity to every project that they benefit from. be it bour, money, materials or time. TGF di%linguishes Itsew from the start by asking villagers to help us understand their community, and focuses on hidden resources already present in the communities. TGF tries lo change the typical pattem of dependence by villagers on NGOS and govemmeni for support. Terne final acCryJnts_styJII0s517987.1IC>4>j4-92759[d491d7eOcl Pa98." 4 126
Terryjle Garden FoundatK)n Trustre's annual report and unaLklited financial sta*ment5 31 December 2022 Trustees, annual report Iconlinuedl Summary of the main activities undertaken for the public benefit in relation to these objectives In 2022 TGF worked in 61 villages across six communes in Chi Kraeng district. The total number of beneficiaries of TGF activities in these target villages is drfficult to count due lo beneficiaries often participating in more than one programme or project. To avoid double counting we have not included total numbers of beneficiaries but, in the resum detail below, we report the number of villagers benefiting by project. It is reasonable to say that TGF work has a SnifiCant effect on impact on nearly the entire population of each village. Water And Sanitation Programme Overview TGF works wrth local ccynmunilies and bcal govemment lo determine water and sanitation needs in largel communities. The projects idenltfied. then incorporate local labour and supported by the village leadership during implemenlalion so the villagers have as much ownership over the process as possible. Pro ecls & Results Community WASH monitoring - Periodic assessments of water sanitation and hygiene environment in target villages lo understand and Kjenltfy gaps in sanrtalion and hygiene wactsces and areas with lirniled water sources. An assessment of 700 sample USeh0kdS from 12 villages across five communes conducted in December 2022 showed that 98% and 92% of students in our target area have access lo water in their school for a schod year arouTrJ. Well drilling - Development and imeMentaln of k)w-cosl community managed well drilling rig with local drilling team to supply affordable shared bore wells subsidised by private well installations. A total of 30 private wells were completed. A further 10 wells were attempted and eilher failed due to difficulties rn drilling from the local geology or were completed bul did not produce sufficient volumes of water. Beneficiaries contributed a total of $1,200 USD for well installalK)ns. School WASH - Supporting wimary schools lo plan. manage and instsll sustainable water, improved sanilalion and hygiene facilities furthering educational programs in WASH and improving school environments. One school benefited from the inslallation of WASH infrastructure with the constfuclion of a rainwater harvesting storage and rnp0re water filtration systems to provide sustainable clean walef access. TGF also installed handwashing ststions with running water f(ff group handwashing actNilies, renovated the toilet in the target school. 1 staff was trained as sanitslion and hygiene monitors respjnsibilrty of maintaining the WASH systems and monitoring student use. WASH in schools project benefited 284 children and 9 teachers from 1 schwl. Ternpl? final accountS_99n¢d.pJf11)$517987.11C#>4&J4-¥273.59kM91d7e8cl Pop: 5126
Terne GardeD Foundatyon Truste¢'5 aral rewr and umwjrted financhil $te¢S 31 December 2022 Trustees. annual report {conlinued} Community Piped Water Supply- A piped water suppty project was implemented in 202110 provide househohys with clean. safe water piped directly lo their homes. In 2022 the project was monitored, upgraded and expanded to more households to provide pressurised home water suppty. 12 new. additional households wth 52 direct beneficiaries were connecled to the existing system in 2022. Beneficiaries contributed $25 per househokl to eover connection to the system and ongoing maintenance whh will be overseen by the oversKJhl committee. One management commitiee was fomied and 5 operatrxs were trained in 5 sessions on operations and financial management in 2022 A piped water user survey was evaluated and showed that the piped water system is supporting the households wth water access through Ihe dry season. The water is mainly used for cooking, laundry and bathroom arKI saves time. lattjur and make daily lrfe more onvenienl by saving time and ils easy usage For 2023 rt is pLanned to prepare up lo tsvo"model hOuSeIds. and conrtcling piped water in drfferenl areas of the househokl lo show Ihe daily effect of having tapped water in different area5 of the living area accessible. Chlldren's education Programme 0veTh TGF works wlh local communit*s, students. parents. teachers. administrators and the Chi Kraeng Dislfict Department of Education lo improve the reach of primary and Second school education and to impiove the quality of Ihal educabon tsrgel areas. Pro ecls & Results Early Childhood Education - Communrty based edwation for children aged 3-5 in remote villages without aecess to govemment run kindergarten classes at public Sch1. 5 communty kindergarten classes were njn in 5 villages with 143 students. 3 committee meetings with 41 partKipanls and 2 parents. meetsngs wilh 81 parti¢ipanls were conducted. 5 ECE teachers attended the yearty training wcKkshop. Teacher and librarian training- The project has the objecbve to increase the teachers and librarians, knowledge and skills lo provide the quality of educab.on to prirnary school student5. Worked in 3 target schools vmth 12 leachers and 3 librarians and conducted 3 workshopsllrainings with 18 part1pants (teachers. librarians and directors). Cooperated with the Provincial Teacher Training college lo develop online training for contract teachers_ As the resutts we devekjped the teaching melhodology lesson plans for video shooting for 4 subjects which will be launched in 2023. Cooperated with the best Mathematics aThJ Khmer teachers in Kampong Ktjei high schwl lo develop the wogram for conlract teachers to pass the entrance exams for leacher training college. As the resulls. 32 contract teachers registered for the program lo study core subjects for examination preparatNJn. T8mk4e final accounts_slgn8d.pdf105517987.I10}4g27>sd491d7e8cj Pa98.' 6126
Ttrnple Garden FoLtrndation TNstee's an1 report and unaLYited financial statements 31 Oecerrt)er 2022 Trustees. annual report Icontinuedl Teacher and Librarian Iraining Icontinu8d) Trained 16 coaches lo support teachers in our target schools and help the weak students who do llol meet the benchmark lesl. A5 the resutts. they assisr 254 weak students in Khmer from grade 1 to 6 in 3 core target schools Ilotal of 859 students}. 77% percent of weak students passed lo gel to nexl grade Trained 8 directors and 16 lead teachers to devekjp performance targets and monitoring framework, evaluation for educators and studen15 resutis. 16 lead teachers in 8 target primary scfN)ols provKled monthly reports with the SUPFrt)rts from 8 direcLs Ic(xmpleted 81 % of their framewothl Teacher networking - Strengthen the connection beiween te&hers in TGF target $chlS lo share experiences, challenges and solulK>ns. Furthemiore, create Possi'11ty to connect with the communities, parents and the world through social media. Conducted a workshop about how to select the lead teachers and devekjp the frame work of lead teachers wrth the parts'cipanl of 16 lead teachers and 8 direclois of 8 primary schools. Conducted a workshop about how lo use the social media. such as Gmail. Telegram. Facebook page with the participants of 16 lead teachers and 8 direetors 8 target primary schools have own FB page for educational purpose and the teacher telegram group has 64 group members" 1 Telegram group for directors and lead leachers Conducted monlhty technical meets.ng organized by lead teachers and using monitoring tools to follow up. Conducted annual le&her workshop for ne1wk members to meet. reflect. sh8re experiences Ond dis¢uss thallenges. Supplementary classes and resources- Both CLNnponenls following TGFS new strale9y lo ensure teachers and students have access lo high quality resources and complete the national curriculum. In order to achieve the objective. Supplementary classes were developed and implemented and 77% of 254 weak Students passed to Ihe next grad. 99% of ihe curriculum for malhemat$ and Khrner were completed. The activities for upgrading 3 primary School libraries to a 21 a_ century litKary got delayed and started end of 2022 and will be finished in first quarter of 2023. 3 target5 schools with a total of 859 sludenls. 3 direclors. 3 librarians and 24 teachers will be provided ¥vilh 90 Lqplops. KAPE resources, 1000 general books for classrooms and library and their school libraries are going lo be renovated and updated to 21# century libiaries. School Support Imanagernentl Comrnittees (SSCISMC) - Support and mentoring for primary school adminislralors. teachers, parents and students who are tssked with overseeing the management and leading development of each school. 8 School Management Committees in 8 target primary schools with 77 members were supported. 4 capacity building training workshops with 77 part1panIS were COfHJucted for SSC members and one monrtoring tool and one monitorin9 framework were devebped. Temple final aCntS$i9d.p1Il05sl7987-lI434.92n-59k491dle8tj Page." 7126
Temple Garden Foundation Trusttt's annual r4)ort aTrd financinl sraternents 31 December 2022 Trustees, annual report (continued) Incorne Generation Prografflme Overview TGF partners with local communities to promote savings schemes and increase access lo low interest credit lo start or improve business activities. TGF collaborates with the Provincial Department of Agriculture to provide agricultural vocational Iraining in the f¢)mi of experiential fami-based training for village groups, business skills training, market linkage. and assislance to entrepreneurs in target areas to start their own businesses. The organisalion also works with f8miers lo colleclivlse their agricurtural activities through an AgrvIlural Cooperative aimed at reducing fami inputs and increasing profits for produce and crops as well as reluming annual dNidends to members. Pro 8Gts & Results Savings Groups- Community rnanaged savings and credit groups which meet monthly and initially fctus on building savings group caprtal through regular savings. After several months. members can begin lo appty for loans with the group. especially for business and income-generation aclivilies. TGF supported villagers lo &lminisler 41 savings groups in 5 commtjnes in 2022. Total year- end membership was 1.744 villagers with 98% lemale. Year*nd capital of 41 existing groups was $ 485,649 in December 2022 compared with $423.536 in December 2021 representing 8 15% growth in capital from December 2021. 2 new savings groups were formed. 2965 microloans were given to savings groups members in 2022. A yearly savings group assessment shows Ihal 92% of TGFS saving5 groups are well funCt)nIng and 8% are sustain savings groups. Integrated Famier Field Schools (IIFS) - Vocalional I$ established at one locatton in a village operating as the 'school' for up to 15 'sludent' farmers. TcrfJether with TGF staff participants work through a 14-week curriculuwn focused on the production of various vegetsbles. chicken and fish production. The course also introduces the concept of integrating elements of the farm through the use of bio-digeslers lo prlUCe elecliicity as well as the production of natural fertilisers and pesticides. Student famiers work logelhef lo identfy common pesls and diseases and learn about methods lo control and reduce them. Extemal training is provided by the Provincial Department for Agriculture. A total of 85 IFFS trainees participated in 14 weeks of tuilK)n al 5 village bcations in 3 communes. Pre and post training assessmenls of participants showed that 100% of participants increased their household income. The total income of all participants raised from $528 10 $2,238 Iraise of 324% tolla income in 10 monlhsl- Two vegeiable producer groups were established th 8 households participating while 3 new chicken producer groups were also established. Commercial Fam extension- Larger Commercial seale test fams for farmer field school part1panIS that are interested in scaling up their home gardens. At these sites students focus on the production of one or two vegetables lo suppty the local market. Participants leam about the challenges and methods reqLtired and reeewèd mentoring and support to expand their own fam)s and access the local market_ We started 3 commercial farms. Pre and post a55essments show that the cultivated land size was raised 300% with a raised total income of 471% after 4 months. Temple final accoUnls_sgned.F¢Jf105517987-1fCI3d9275W9l7eBcI Page." 8 126
TemF4e Garden Foun&tK)n Tru5ttt'5 annual report and unaudited financBI Statements 31 Decernber 2022 Trustees, annual report 1CctinUed) Agricultural Cooperative- A cooperats.ve of farmers who sell shares to raise funds for shwed busines5 aclwilies such as rice cultivation and agricultural input suppty. The cooperative pays an annual dividend on shares based on the profits made from its actmlies and offers discounted services lo members. AgricUltal Cooperative {AC) has 104 member5185 females) and 925 shares11 share - 50,000 riel). In 2022 membership decreased by 2%, whle the number of shares iweased by 61% when compared to prevv)us year. Leadershiplmanagement and twkkeeping Iraining was provided 2 limes to 9 AC committee member$15 females}. $1.75 dividends per share were paid th a profil of 14% per sh¥e. Bu$ine$s development- supp for local entrepieneuts to estsblish micro-businesses to IncaSe incomes and support ft)r savings group members to estsblish group businesses lo increase group eapilal. 30 of 34 rnicrobusinesses {88%) estal$hed previously continued lo operate al the end of 2022 generating $23,080 in profrt with 159 direct benefickgries. All business activities include; mushroom farming, mobile food vendors. grocery stores, chicken raising and iailoring. In 2022 4 additional microbu5inesses were established. Health Programm• The Health Programme is meant to augment and complement the existing public health system in the largel area. After many years of working closety with local authorities and local health centres, we achieved significant improvements in health. With those achievements and Ihe fact that other NGOS joined working in Chi Kraeng district focusing on health projects. TGF slowly reduced the direct work in the commune health centres, while slill providing supwrt in the vaccination outreach in remote villages and supporting the Health Centre- Village Heatth Support Group IHC-VHSGI meetings. ecls & Result Health outreach services - Support ft)r public health worker and volunteer monthly outreach lo help oiganEe and deliver immunizalion, anli-parasitic and vitamin supplemeniatK)n. TGF conducts monlhty VSHG meelings and monitors and supports National Immunization Program INIPI activities in 21 villages in 5 communes to reach the yearly tar9et of immunization of chikjren under 1 year old. 621 children under 1 completed the Expanded Programme of Immunization within their first year of lrfe Ilhe number is lower than prevK)us ye*s. due lo the fact that the JE v8ceine was OLrt ofstock at PHD and MOH Sin August} 968 chIldn under 1 completed BCG 986 children under 1 completed DPT 992 children under 1 completed IPV 946 children under 1 completed PCV 881 children under 1 completed Measle Temple accwnls_signed.pdl 1C6517987_II434Jj273-S9Wd491d7e8Cl Page." 9126
Temple Garden Foundatior Tru51tt's amual report and unavdired financial ststements 310ecember 2022 Trustees, ann ual report {continued) Malnutrition proj¥d- Biannual monitoring of the nutritional status of all children under 5 in target villages to assess the nutritional status of the community and identify malnourished children. Children with severe acute wasting are refeffed to the health centre for secondary screening and re¢eNe home based nutrition intervenlw)n for 2 months to improve nutrin. TGF supported VHSGS and Health Centre staff conducted nutrilion screening based on WHO MAM-SAM prolocoLs with monitoring and supervision provided by Operational District. Provincial and National level Ministy of Health IMoH} staff. Screening sessions were conducted with 1884 chikjren participating from 35 villages in 5 tsrget communes. TGF was wothing with community health workers and identified 19 severety wasting children and 77 moderale wasts.ng children. 96 Children re1ved 8P-100 micro nutrition supplement therapy for 3 months and nulritDn education and nutrition packs were provKled to families and their health became nornial. Wasting.. o Normal = 1788 children194.6%1 Moderale = 77 children {4.6%).' provide BP-100 Severe= 19 children10.9%1.' provide BP-100 Underweyhl". Nomial- 1434 children (76.1%) M¢)derate = 343 children118.2%) Severe= 107 children15.7%1 Stunb"ng'. Nomial= 1451 children (76.8%) Moderate - 302 children115.7%) o Severe= 131 children17.6%} Reserve Policy TGF has raised enough unre5trKled funds to enable operations lo end 2022 wilh some funding for 2023 also secured. TGF remains a small Charty operation (2022 Budget is circa USD 330.0001 wf(h the flexibility to adjust budget spendin9 where necessary depending on funding. The trusl&es and management continue to review expenditure and income on a mnlhly basis and will make adjustments rf and when required. Financial Review The financial perfomiance is set out on pag8 13 and 14 of these financial statements. The surplus for the year is $3.89912021 deficit.. 533,7601. At 31 December 2022, the Trust had net current assets of $385,52112021.. $381,622) represented by $77.50612021. $77.5061 of designaled funds, $9.554 (2021.. $74,573) of restricted funds and $298,46112021.. $229.5431 of unreslricled funds. The Trustees wnsider the financial performance lo be satisfactory. Financial Control The trustees acknowledge responsibility for the company's system of inlemal financial control and believe the established systems including the computeryzation of the company's financial accounts are appropriate lo the not-for-profit charitable organisa1)n. No material 105ses or contingencies have arisen during the 12 months operations that would require disdosure by the trustees. At the lime of approving these accounts it is the intention of the directoTs lo continue to support the eompany, the funds raised being sufficient to ensure the company has adeqvate resources to continue ils current not-for-profil activities and the directors have adopted a going coreM basis in preparing the accounts. 11 is the view of the dITlOr$ that the accounts presented represent a true and fair view of the stale of affair5 of the company for the 12 months to 31st December 2022. Suitable acwunts.ng policies have been established and applied consistenlty and disclosed wrfh reasonable auracY the financial posftton of the company. 10 Torn0 firnal accounts_si1.pdfIosS17987.lx)-4ag2S91491I Paty.. 10 128
TeffplÈ Garden Fouthdation Tru5¢ee'5 annval report and ¥rUdited financd statements 31 Decernber 2022 Trustees, annual report Iconlinuedl Approval of the accounts These financial slalements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 rejaling lo srnall charitable companies and are signed on behalf of the Board by= Perei %ld 2023-03-19, 15.'37..31 VTC Peter Wild Trus¢e& 17 March 2023 11 Temple final accourts_gnÈd.fKJI105517987-1fON314-*2rJ.59td491d7ePrtl Pa9e". 11126
Independent examiner's report to the Trustees of the Temple Garden Foundation I report on the financial statements of the charty for the year ended 31 December 2022 which are set out on pages 13 10 24. Respective responsibilities of tTU$tees and examiner The charity's trustees Iwho are also the directors of the company for th8 purposes of company lawl are responsible for the preparation of Ihe financial statements in accordancd %wth the requirements of the Companies Act 2019. The charity's Iwslees consider that an audit is not required for the year under section 144 of the Charities Act 2011 1.the Charities A¢t'l and Ihal an independenl exorninalion is needed. The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of the In51ilute of Chartered AUtantS of S¢olland. It is my responsibility lo- Examine the finonci818181ements under seclK)n 145 of Ihe Charit$ Act.. Follow the procedures laid down in Ihe general Direelions given by the Charity ComMissn lunder section 14515llb) of the Charities Acl)- and stste whether particular matters have come lo my attention. Basis of independent examinefs rnport My examination was caffied oul in accOrdare with the general Direclions given by the Charity Commission. An examination includes a review of the aCuntIng re¢Cd$ kept by the charty and a comparison ol the financial stslements psented with those records. It also includes consideration of any unusual items or disclosures in Ihe financial stslements. and seeking explanations from the trustees ncernIng any such malters. The prcKedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a "true arKI fair vieNV and Ihe repm is limited lo those matters set out in the statement below. Independent examinerfs statement In connecthjn with my examination. no matter has come to my attention lo Indte that.. accounting records have not been kept in accordance with Section 386 of the Companies Act 2006.. Ihe accounts ck) not accord suth records.. where aecounls are prepared on an aecruals basis. thether they fail to Comp with relevant accounting requirements under Secti 396 of the Compan5 Act 2006. or are not consistenl with the Chanties SORP IFRS 1021 any matter which the examiner believes shouhj be draym to the attention of the reader to gain a proper UrerstandIng of the accknunts. AndrÉw Nlblock- 2023-03 20. 18 58-.12 VTC Andrew Niblock CA Ilndependent Examiner) Partner For and on behalf of Henderson Loggie LLP 11-15 Thistl$ Street. Edinburgh EH2 1DF 17 March 2023 12 TemF48 final acCounts_.pdllo5S17987.ll0w.Y278.59rd49l7e3 Pa". 12128
31 Dtttth 1012 Statement of financial activities (incorporating income and exp•nditure account) Tatr Toial Resthtsd Incorn•trom'. 177.120 215.rI3 75.237 Artivi5 tsgeneratiry turMI Income ttom elMents 234.151 102 234.151 102 75.237 T¢tal intom• Q37 113.473 177.128 29tr.601 Exp•ndthrEgn'. waterat sanita1 Pwrarrffie Income &n8ratKJn Prow Childrl'5 EducatyJn Ptryramn Prryramrr Fd Supwxt 176.1631 (76.1631 3.9331 155.0341 15D.9861 178.2451 (W611 16.SSDI 42611 155.0341 150.9861 {101171 (782451 ToLI1 •Apwthtur• IIM$2n 1762451 Q40.1161 24.3611 Npt I¢ellAPPdthr} 184210 IlfAI,3111 168.9881 133.Th)1 Tran•f•rs ts•h¥••n d$ 11152 162,7461 62.746 N•t infvndJ (6S.1191 162421 3.7601 Tal 74.513 361.622 257.1 .815 415.3e2 Total urriedlonvwd 9.554 3UJZI 229.3 74.573 381.622 13
TenWeGtrthn fvJndaDon T¢uMtb'lfvJa financ4lsraiefiwu 31 L<r2D21 Balancè sh••t at 31 Decembw 1022 To Tthal JrOs 22 2022 I21 Fixod assots TaryOlta$sts Jo 2m7 2.787 2.787 Èss• Sttk DBbiors Cash batth 2.765 2,765 1 27.562 iQ5 77. .637 71.th)O 3S7,951 •.SY 394.727 77. 240.816 74 392.897 Cutrwl 114bili5 crltOrS. 12 111214 114.LY21 I14.r) Nèt¢uftWt Ès•ts 383.514 226.756 74.573 378.835 T•1•5 cUrv•rtlitsIS 9,554 JB5.S 77.Y 74.573 381.622 51 9.551 3B5.SZI 74.5TJ 381.622 Funds ofth•char D¥sm¥t¢0 lunts UnreslTKied fur5 REStrithjlu5 229,543 74,573 T*xol¢h•YityfvnO• 385.521 381.622 14
Temple Garden FoundaDon Trustets. ahnual rtport and vnaudited financial statements 31 Detember 2022 Balance sheet (wntinued) at 31 December 2022 The charitable company is entled to exemplKJn from audit under the provisions of section 477 of the Ccmpani8s Act 21J06 fcK the year ended 31 December 2022. The rnembers have not required Ihe charilable company lo obtain an audit for its finanaal staternents for the year ended 31 December 2022 in accordance with section 476 of the Companies Act 2006. The Trustees acknowledge their responsibilities for-. ensuring that the charitable company keeps accounting records which comply with sections 386 and 387 of the Companies Act 2006.. and preparing financial statements which give a Irue and fair view of the state of affairs of the charitable company as al the end of the financial year aThJ of ils surplus or deficit for each financial year in accordance with the requirements of secb.ons 394 and 396 and which otherwise comply with the requirements of the Companies Ael relating to financial stalemenls. so far as applicable to the charitable company. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating lo small charitable companies and in accordance with FRS 102 SORP. The financial statements were approved by the Board of Trustees on 17 March 2023 an¢J signed on its behalf by.. P¢tqt ld- 20R3-03-19. 15-.31 31 urc Peter Wild Tmslee Registsred company numbor: 06613231 15 Torn fin accounls_wgned.pj1105517987-11(*>43d4.9273-59149ldI?8cJ Pase.. 15126
Temple Garden Fouthdatiorb Trustee5' annual report ahd ufiaudired financial stttemenrs 31 December 2022 Notes to the financial statements Accounting policies The following accounting policies have been applied consislentty in dealing wilh the ilems which are considered material in relation to the company s financial 51alements. Accounting convention The financial statements have been prepared on a going concem basis in accordance WTth applicable accounting standards and under the historical cost accounting rules and in accordance with applicable accounting slandards. The charity is a public benehl entity. The accounts comply wlh the Statement of Recommended Practice ISORPI FRS102.' Accounting and Reporting by Charities (revised 2018) and wilh the Finala1 RepO"ng Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with the Charities Act 2011. The accounts comprise wimary financial stslernents, the Statement of Financial ActNilies (incorporating the income and expenditure) and the Balance Sheet. Temple Garden Foundation meets the defintb'on of a Publ benefit enlty under FRS102. Going concern These accounls have been prepared on the going concem basis which assumes that the charity will continue its operations. There are no material uncertainties that exist or material changes in the way the charity operates and having considered the effects of the current COVID-19 pandemic. the Directors consider it appropriate lo prepare accounts on a going nCern basis. Foreign Currency The charity operates primarity in Cambodia, a tounlry in which the OPeratn81 currency is US Dollars. The financial slalements have therefore been presenled in this operation cuThency. Incoming resOu¢S All incoming resources are included on the Slalemenl of Financial Aclivilies when the charity is legally enlilled lo the income and the amovnt can be quantthed wilh reasonable accuracy. Resources expended Expenditure is accounted for on an accnjals basis and has been classified under headirbgs Ihat aggregale all cost related to the category. Where costs cannot be directly attributed lo particular headings they have been alk)cated lo activtties on a basis consislenl with the use of resources. rangible fixed assets Tangible fixed assets are slaled at cost less depreciation. There is a de-minimus level of $200 below which assets are nol capitslised. Depreciation is calculated so as lo write off the cost of an asset. less ils estimaled residual value. over the usefvl economic life of that asset as follows.. Computer equipment Offe equipment Flant and machinery Vehicles 33% straight line 33% straight line 33% straight line 33% straight line 16 Templ8 final accounts_81&.pflo5s17987-1W(K4sY¥9273.591d4gId7aP£] Page: 16126
Ternp Garden Foundatyon Tru51eES' ann rep)rt and ynaudiod finan£BI 51aternents 31 December 2022 Notes to the financial statements (continued) Accounting policies (continued) Stock Stock consists of rtems purchased for use on the various projects undertaken by the charity. Stock items are held al cost and are r81eased lo the Stalemenl of FInarlat Activities as they are used. Debtors Other debtors are recognised al the settlement amount due. Prepayments are valued at the amount prepaid nel of any trade discounts due. Creditors andprovisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probabty result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or eslimaled reliably. Creditors and provisions are nomally Teeognised al their setdement amount after allowing for any trade discounts due. Taxation The charity is exempl from corporation tax on its charitable activities. Cash flow statement The company is exempt from the reqU1ment lo prepare a cash flow statement on the ground$ that il is a small entity. Fund accounting If parts of the unrestricted funds are earmarked at the discretn of the Trustees for a particular . purwse. they are designaled as a separate fund. unles1rted funds can be used in acc(Kdance vthh the charitable objectives at the d1scFeln of Ihe Trustees. Restricted funds can only be used for particular reStrted purposes within the objects of the charity. Reslriclions arise when Splfied by the dOr or when fvnds are raised for particular reslricled purposes_ Net incomlng resources 2022 2021 Net incorning resour$ are stated after chargirKJ DeP0a1*- Owned assets Indepèndenl examinerfs fee 1.439 3.553 1.5 3.809 Tern8 fmal aco)unt$_ggntyJ.Fth105517987.1KX>4W-92D591d491d7e8cl Page.. 17 126
jl 2021 Notes to thè flnanclal statèmènts (ccrth7t Volvntsry inwrn 22 2021 2021 1&000 5.046 154.954 10.0 4.800 19.154 13.549 4.940 2.700 uwc Il¥uald Vllagw 1S943 4.7 13.$49 14.454 J.413 3.413 2.780 IS318 215.223 Tolal 2021 zon 2022 2Jl.1$1 2x151 7S237 75,237 Inv•Atm¥ntin¢(x Total 2022 •22 8ank 102 65 18
31 Dec&Tthr 2021 Notes to the financial ststements (cc¥)lin Total 2021 76 7£ profit 011 76 7e Charfjtable alts$ WraThd IrTrY ChldT•n'¥ G•n•ration Educplio Pro9r•mrny progr1 ProgrMe ProyrJmrn 2fy22 Fdd Syppyt Tolal 2022 Sawy ¢csts 91 319DY 32M7J Sn2 16D.382 T&967 166 12.588 1.900 212 916 15.843 32 4N2 Telefvne 510 Travel Sut Depre7 Tr31nY Office cl5 Batth cha Exth?ryE h)55 iso 1316 719 160 1J.578 1723 22) &13 24M53 Lega In¢ewJenteAamYersfee &553 8T.M8 65 319MS4 19
31 D•tthr2022 Notes to the financial statements Iconliijtx Charilat)Iv xtivilim Icwtinxdj Water ChIren'5 Saiitattyjn Gen¥a EdUcatn Tolal 2021 Sarycc6ts 9 31.543 29,193 17.827 179. 95.1 170 1D,140 21.388 InsurCE 2.53$ 345 TelesthM cos Posia èrwj 5tst Trav 5mIry 107 27 27 3.275 227 12.765 2.375 1.752 378 756 13.698 4.635 Orr1 c05L tha Exch8nge gain 2.2 779 In¢ependeniexaThWsl2e 76.1 324,361
TeMe Garden Fouthdatso Trustees. annual r¢ptsrt afid unaudi*d finaTrcral statemenTS 31 Detember 2022 Notes to the financial statements (continued) Trustees. remuneration and benerts No Trustee receNed remuneration or benefits in the year ended 31 December 2022 (2021.- 0 trustees - $NilJ. rrustee$' expense$ No Trustee received reimbursement of expenses in the ye& ended 31 December 2022 (2021.. Q trustees - $NilJ. Staff costs 2022 2021 Wages a1 salaries 160,382 179,008 No employee received remuneration in excess of $72.6101£60.0001. The average number of employees during the year was 1412021.- 1 n. Compensation paid to key management personnel was $53,091 (2027.. $52,233). 10 Tangible fixed assets Compther •quiprnent Office tquipment Vthielès Total Cost At 1 January 2ff22 Addilions 8.709 1.826 659 15.416 2S,9S1 659 Al 31 Ikember 2022 8.709 2.485 15.416 26.610 Depreciation At 1 January 2022 Charge fw year DisFX)sals 16.214) 11,322) 11.5341 (1171 {15.416) 123.1641 {1,4391 At 310ecember 2022 (T,536) 11.6511 {15,416} 124.6031 Notbook value At 31 December 2022 1,1n 834 2,007 At 31 Decembw 2021 2.495 292 2.787 21 T8mpl¢ final accoUnts_W¢d.F4Jl105517987-1fOL43d4.927>5g1dI91d7eI Page." 211
Ternple Garden Foundats¢)n Trustee5' annual report and financial statemeNts 31 Decernb¢r 2022 Notes to the financial statements (continued) 11 Debtors 2022 2021 Olher debtors Prepayments and actrue(l irLJme 10.257 17.305 25.143 7,038 27.562 32.181 12 Creditors: Afflounts falling due within one ygar 2022 2021 Other ryedilors A¢¢ruals and dekned incxyre 6,079 5.134 9.306 4.756 11.213 14,062 13 Analysis of net a$set$ Fixed assets Current assets Current 2022 Not fund$ Designat funds Futufe fun¢JirrfJ 77,506 77,$06 Unrestricted fvnd Fle Suppyt 2.007 307.667 111.213) 298,461 Restricted funds Health Prcsrarnme 9.554 9.554 Total funds 2.007 394.727 (11,213 385,521 2021 Fixed Current assets Current liabilits Net funds Designated fund$ Futurè fundirwj 77,5C6 77,$06 Unrestricted funds Fdd SupFxJ1 2.787 240.818 114.0621 229,543 Restricted fund5 Health Prtsjrammt 74,573 74,573 Total funds 2.787 392,897 114,0621 415,382 22 TemrAo final accounts_sgn8d.pdl105517987-1fQN304-927>S99ld7*I P•38: 22 126
Temple Garden FoundatK)n Tru5ttes' annual report and unaudrttd finanel ststrments 31 Decener 2022 Notes to the financial statements (continued) 14 Movernent in fund$ Transfers beeen funds Balae al 1Jan22 Incoming sour¢es Resources expended Balance at 31 Dec 22 2022 D•signated lunds Future fiJndirKJ 7?, 77.506 Uftrnstrict•d fvnds Field SupFx)rt 229.543 289.037 1104,8271 1115,2921 298,461 Restrlcted lunds Water and SanitatiC Prc3rarr#T Children's EdUcatn Programrne Incorne Generation Projramrre Health PrLXJlam 17,976 15,000 {53,9081 {86,2611 {67.8481 16,6501 35,932 21,8S1 57.509 49.410 8.959 16.204 9,$54 74.573 34.356 1214.6671 115.292 9.554 Totsl fvnds 381.662 323.393 1319,4841 385,521 Transfers between fuTrJs Balance at 1Jan21 Incc¥))irKJ resour Resources eypeTrJed Balance at 31 Dec 21 2021 Designated fvnds FU1u fuThYirKJ 77.506 Unrestled fvnds Fiekl SuptK)rt 257.C61 113,473 178.2451 162.7461 229,543 R•$trieied funds Water SanitaIw Programme Childrèn's EdUtIon Pro9ramr Income General PrtyJrdmmÈ Health Prograrm 13.417 103.454 49,000 11.257 176.1631 15S.0341 163,9331 150,9861 62,746 49,410 8,959 16.204 23.892 55.933 80.815 177.218 {246.1161 62,746 74.573 Total lunds 415.382 29).601 (324.3611 381.622 Restricted funds Water and Sanitation Programme (Formerly Inffrastm¢ture Programmej Funded in 2022 by Sofina and UWC, the programme invofves working wrf(h local ommunilies and local government lo determine infrastructure and sanitation needs in target communities. Children's Education Programme Funded in 2022 by Sofina. the programme aims to improve the reach and quality of primary and secondary school educalion in tsrgel areas. 23 Temple final aCcourts_J.F[O5sl7987.I1COj4.92.s9r¢J491Tec1 Pdp.. rJ126
Temple Garden FoundatKJn Trustees, anhual rert and Uthded financAI staowents 31 December 2022 Notes to the financial statements (continued) 14 Movernent in funds (continued) Restricted funds (continued) Income Generation Programme Funded by Sofina. the programme aims to improve adult education and vocational traIng and includes activitles SL*ch as market linkage and job placement. Health Progrnmme Funded ty Sofina and UWC. the proarnMe aThs lo complemenl the existing public health system in tsrget areas. Designated future funds The fund was sel up to build up one year's funding requirements and thls will be achleved by designating unrestricted donations when deemed appropriate by Twstees_ Tran$lers between fund$ During the year a transfer of $115.292 has been made from unrestricted funds lo the Water and Sanitalion programme of $35,932, to Ihe Children's Education PrcYJramme of $21,851 and to the Income Generation Programme of $57.509, to meet the defKf(s arising on the funds al the year end. 15 Financial Instruments 2022 2021 Carrying amount of financial a$$¢ts Financial assets measured at fair value Ihrough profrt and k>5S 10.257 25,143 Financial assets thal are debl instruments measwed at fairvalue c(Knprise of other debtors. Financial liabdilies measured at amortised cost comwse of accruals and other uediltNS. 16 Trustee donation$ The total amount donated to the Foundation during the year by trustees was $10,13012021: $111. 17 Ultirnate controlling party The charitable mmpany is conslituled by its Mernorandum and Articles of Association and is controlled by the elected trustees. 24 Temple a¢¢ounts_siwed.pJl105517987.1fl)>4Wy273-5gld491dleeLI Paga." 24126