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 re￿rn and uTr•Jdxed frnancMI sTr¢e￿nts
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
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Temple Garden Foundat*Dn
Tru5tee'5 ann￿1 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
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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 ch￿ty 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 provIs￿n$ 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 t￿Stee$
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 wh￿h 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.
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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 S￿nifiCant 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 im￿eMental￿n 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 rn￿p0re 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

Tern￿e GardeD Foundatyon
Truste¢'5 ar￿￿al 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 wh￿h 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 hOuSe￿Ids. 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 Sch￿1.
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 part￿1pants (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.
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Ttrnple Garden FoLtrndation
TNstee's an￿￿1 report and unaL*Yited 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
direcL*s Ic(xmpleted 81 % of their framewothl
Teacher networking - Strengthen the connection beiween te&hers in TGF target $ch￿lS lo share
experiences, challenges and solulK>ns. Furthemiore, create Possi￿'11ty to connect with the
communities, parents and the world through social media.
Conducted a workshop about how to select the lead teachers and devekjp the frame work of
lead teachers wrth the parts'cipanl of 16 lead teachers and 8 direclois of 8 primary schools.
Conducted a workshop about how lo use the social media. such as Gmail. Telegram.
Facebook page with the participants of 16 lead teachers and 8 direetors
8 target primary schools have own FB page for educational purpose and the teacher
telegram group has 64 group members" 1 Telegram group for directors and lead leachers
Conducted monlhty technical meets.ng organized by lead teachers and using monitoring tools
to follow up.
Conducted annual le&her workshop for ne1w￿k members to meet. reflect. sh8re
experiences Ond dis¢uss thallenges.
Supplementary classes and resources- Both CLNnponenls following TGFS new strale9y lo ensure
teachers and students have access lo high quality resources and complete the national curriculum. In
order to achieve the objective.
Supplementary classes were developed and implemented and 77% of 254 weak Students
passed to Ihe next grad.
99% of ihe curriculum for malhemat￿$ 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 part￿1panIS were COfHJucted for SSC members and one
monrtoring tool and one monitorin9 framework were devebped.
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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 Agr￿vIlural 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 pr￿lUCe 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 part￿1panIS
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.
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TemF4e Garden Foun&tK)n
Tru5ttt'5 annual report and unaudited financBI Statements
31 Decernber 2022
Trustees, annual report 1Cc￿tinUed)
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.
AgricUlt￿al 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$s development- supp￿ for local entrepieneuts to estsblish micro-businesses to Inc￿aSe
incomes and support ft)r savings group members to estsblish group businesses lo increase group
eapilal.
30 of 34 rnicrobusinesses {88%) esta￿l$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 chIld￿n 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
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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 nutri￿n.
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 r￿e1ved 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.. $229.5431 of unreslricled funds. The
Trustees wnsider the financial performance lo be satisfactory.
Financial Control
The trustees acknowledge responsibility for the company's system of inlemal financial control and
believe the established systems including the computeryzation of the company's financial accounts are
appropriate lo the not-for-profit charitable organisa1￿)n. No material 105ses or contingencies have
arisen during the 12 months operations that would require disdosure by the trustees.
At the lime of approving these accounts it is the intention of the directoTs lo continue to support the
eompany, the funds raised being sufficient to ensure the company has adeqvate resources to continue
ils current not-for-profil activities and the directors have adopted a going cor￿eM basis in preparing
the accounts.
11 is the view of the dIT￿lOr$ 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 a￿uracY the financial
posftton of the company.
10
Torn￿0 firnal accounts_si￿￿1.pdfIosS17987.l￿x)-4a￿g2￿S91￿491￿*I Paty.. 10 128

TeffplÈ Garden Fouthdation
Tru5¢ee'5 annval report and ¥r￿Udited 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
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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$tees and examiner
The charity's trustees Iwho are also the directors of the company for th8 purposes of company lawl
are responsible for the preparation of Ihe financial statements in accordancd %wth the requirements of
the Companies Act 2019. The charity's Iwslees consider that an audit is not required for the year
under section 144 of the Charities Act 2011 1.the Charities A¢t'l and Ihal an independenl exorninalion
is needed.
The charity's gross income exceeded £250,000 and l am qualified to undertake the examination by
being a qualified member of the In51ilute of Chartered A￿U￿tantS of S¢olland.
It is my responsibility lo-
Examine the finonci818181ements under seclK)n 145 of Ihe Charit￿$ Act..
Follow the procedures laid down in Ihe general Direelions given by the Charity ComMiss￿n
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 accOrdar￿e with the general Direclions given by the Charity
Commission. An examination includes a review of the aC￿untIng re¢C￿d$ kept by the charty and a
comparison ol the financial stslements p￿sented 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 Ind￿te 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 Compan￿5 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 Ur￿erstandIng 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
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31 Dtttth 1012
Statement of financial activities (incorporating income and exp•nditure account)
Tatr
Toial
Resthtsd
Incorn•trom'.
177.120
215.rI3
75.237
Artivi￿5 tsgeneratiry turMI
Income ttom ￿￿e￿lMents
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
Childr*l'5 EducatyJn Ptryramn
Prryramrr*
F￿d Supwxt
176.1631
(76.1631
3.9331
155.0341
15D.9861
178.2451
(W611
16.SSDI
42611
155.0341
150.9861
{101*171
(782451
ToLI1 •Apwthtur•
IIM$2n
1762451
Q40.1161
24.3611
Npt I￿¢￿ell￿APP￿dthr*}
184210
IlfAI,3111
168.9881
133.Th)1
Tran•f•rs ts•h¥••n ￿d$
11152
162,7461
62.746
N•t infvndJ
(6S.1191
162421
3.7601
T￿al
74.513
361.622
257.￿1
.815
415.3e2
Total urriedlonvwd
9.554 3UJZI
229.￿3
74.573
381.622
13

TenWeGtrthn fvJndaDon
T¢uMt*b'*lfvJa financ4lsraiefiwu
31 L￿<￿r2D21
Balancè sh••t
at 31 Decembw 1022
To
Tthal
*JrOs
22
2022
I￿21
Fixod assots
TaryOlta$s*ts
Jo
2m7
2.787
2.787
Èss•
Stt*k
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 114bili￿5
cr￿ltOrS.
12
111214
114.LY21
I14.r￿)
Nèt¢uftWt Ès*•ts
383.514
226.756
74.573
378.835
T￿•1￿•*5 cUrv•rt￿litsIS
9,554 JB5.S
77.Y
74.573
381.622
51
9.551 3B5.SZI
74.5TJ
381.622
Funds ofth•char
D¥s￿m¥t¢0 lunts
UnreslTKied fur￿5
REStrithjlu￿5
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 entl￿ed 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(*>43d4.9273-591￿49ldI?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 Fina￿la1 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 OPerat￿n81 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
Off￿e equipment
Flant and machinery
Vehicles
33% straight line
33% straight line
33% straight line
33% straight line
16
Templ8 final accounts_81￿&￿.p￿flo5s17987-1W(K￿4sY¥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 FInar￿lat 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 reqU1￿ment 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 discret￿n of the Trustees for a particular
. purwse. they are designaled as a separate fund.
unles1r￿ted funds can be used in acc(Kdance vthh the charitable objectives at the d1scFel￿n of
Ihe Trustees.
Restricted funds can only be used for particular reStr￿ted purposes within the objects of the
charity. Reslriclions arise when Sp￿lfied by the dO￿r or when fvnds are raised for particular
reslricled purposes_
Net incomlng resources
2022
2021
Net incorning resour￿$ are stated after chargirKJ
DeP￿0a1*￿- Owned assets
Indepèndenl examinerfs fee
1.439
3.553
1.5
3.809
Tern￿8 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
I￿l¥￿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￿ 01￿*1
76
7e
Charfjtable a￿lts$
W*raThd Ir￿￿TrY ChldT•n'¥
G•n•ration
Educplio
Pro9r•mrny progr1￿ Progr￿Me 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
Depre￿￿7
Tr31nY
Office cl￿5
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•t*thr2022
Notes to the financial statements Iconliijtx
Charilat)Iv xtivilim Icwtinxdj
Water
ChI￿ren'5
Saiitattyjn Gen¥a￿ EdUcat￿n
Tolal
2021
S*arycc6ts 9
31.543
29,193
17.827
179.
95.￿1
170
1D,140
21.388
Insur￿CE
2.53$
345
TelesthM cos
Posia* èrwj 5tst
Trav
5￿mIry
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¢ependeniexaTh*Wsl2e
76.1
324,361

TeM￿e 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 a￿1 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.F4Jl105517987-1fOL￿43d4.927>5g1dI91d7e￿I 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 irL*Jme
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,$06
Unrestricted fvnd
Fle￿ Suppyt
2.007
307.667
111.213)
298,461
Restricted funds
Health Prcsrarnme
9.554
9.554
Total funds
2.007
394.727
(11,213
385,521
2021
Fixed
Current
assets
Current
liabilit*s
Net funds
Designated fund$
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>S9￿9ld7*I P•38: 22 126

Temple Garden FoundatK)n
Tru5ttes' annual report and unaudrttd finane*l ststrments
31 Decen￿er 2022
Notes to the financial statements (continued)
14
Movernent in fund$
Transfers
be￿een
funds
Bala￿e 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￿ Prc*3rarr#T
Children's EdUcat￿n 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,$54
74.573
34.356
1214.6671
115.292
9.554
Totsl fvnds
381.662
323.393
1319,4841
385,521
Transfers
between
fuTrJs
Balance at
1Jan21
Incc¥))irKJ
resour
Resources
eypeTrJed
Balance at
31 Dec 21
2021
Designated fvnds
FU1u￿ fuThYirKJ
77.506
Unrest￿led fvnds
Fiekl SuptK)rt
257.C61
113,473
178.2451
162.7461
229,543
R•$trieied funds
Water SanitaIw￿ Programme
Childrèn's EdU￿tIon 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.I1C￿Oj4.92￿.s9r¢J491￿Te￿c1 Pdp.. rJ126

Temple Garden FoundatKJn
Trustees, anhual re￿rt and Uth￿d￿ed 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 traIn￿g and includes activitles SL*ch as market linkage and job
placement.
Health Progrnmme
Funded ty Sofina and UWC. the pro￿arnMe 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