## Trustees’ annual report and unaudited financial statements
Registered company number: 06613231 Registered charity number: 1124767
31 December 2023
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Contents**
|Reference and administrative details|3|
|---|---|
|Trustees’ annual report|4|
|Independent examiner’s report|13|
|Statement of financial activities|14|
|Balance sheet|15|
|Notes to the financial statements|17|
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Reference and administrative details**
**Trustees** Mr B Levitt Mr A Ferguson Mr P Wild Mr R Biro Ms F Enderlin Mr M Ferguson Ms S Saw **Country Director** Mr B Seewald **Finance Manager** Ms M Sun **Independent examiner** Andrew Niblock Henderson Loggie LLP 11-15 Thistle Street Edinburgh EH2 1DF **Registered office** 4 Egerton Gardens Flat 2 Egerton Gardens, London England SW3 2BS **Registered company number** 06613231 (England and Wales) **Registered charity number 1** 124767
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report**
## **Trustees’ report**
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP ‘Accounting and Reporting by Charities’) issued in March 2005.
## **Structure, governance and management**
## _**Governing document**_
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## _**Appointment and training of trustees**_
Trustees are elected by the Board of Trustees and are appointed on the basis of the skills and the experiences they can bring to the charity. On induction, new Trustees receive a copy of the charity’s Memorandum and Articles of Association and are given a detailed description of the charity’s mission and work. All current trustees are very familiar with Cambodia and the specific district in which Temple Garden Foundation operates.
## _**Risk management**_
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. Risk management is discussed at quarterly Trustee meetings to ensure controls are in place to mitigate the potential risks faced by the charity.
## **Objectives and activities**
## _**Objectives and aims**_
The primary objectives of the Charity focus on the relief of poverty, combating sickness, and promoting health. Specifically, our mission is to support and implement projects that provide essential services to disadvantaged communities exclusively in rural Cambodia. These essential services include:
- (a) Clean water supplies;
- (b) Water filtration systems;
- (c) Healthcare services;
- (d) Education;
- (e) Bio Gas constructions
- (f) Business Development and Agricultural Training; and
- (g) Saving Groups and Loan Access
TGF was established in 2008 with a clear vision: to uplift and transform rural communities in Cambodia through sustainable development. Guided by our commitment to empowering communities, TGF focuses on reducing poverty and enhancing health by providing clean water, sanitation, healthcare, education, and essential utilities such as bio-gas constructions. We also focus on entrepreneurship and help business start-ups to support not only immediate long-term sustainability and self-reliance.
Our approach emphasizes community-driven initiatives and minimal outside interference, encouraging communities to utilize their resources. This strategy helps reduce reliance on external aid and facilitates projects that are not only sustainable but also owned and cherished by the people they serve.
Over the years, TGF has contributed significantly to essential services, fostering a sustainable and self-sufficient environment in the rural area of Chi Kraeng – an area as big as Singapore. By empowering individuals and communities, we are driving sustainable and inclusive development.
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report** (continued)
## **Summary of the main activities undertaken for the public benefit in relation to these objectives**
In 2023, TGF was actively engaged in over 53 villages across 6 communes within Chi Kraeng, indirectly reaching approximately 9,822 households, and impacting a total of 44,852 villagers. Our interconnected programmes were deployed across a broad spectrum of activities tailored to the unique needs of different villages. Specifically, we focused on Water, Sanitation, and Health in 14 villages, Childhood Education in 23 villages, and Income Generation projects in 42 villages. This strategic deployment underscores our commitment to addressing the varied needs of the communities we serve, ensuring a holistic approach to rural development and empowerment.
## **Water, Sanitation and Health Programme**
## _Overview_
The Water, Sanitation and Health Programme operated by TGF is committed to enhancing community health, improving access to clean water, and ensuring proper sanitation through different approaches. Our primary focus is water and sanitation facilities in TGF’s target schools and implementing effective filtration systems. Additionally, we are committed to ensuring year-round access to clean and safe water for households, combating malnutrition, promoting healthier dietary practices, and supporting Health Centre-Village Health Support Group (HC-VHSG) meetings.
## _Projects & Results_
## **Maintained Wash In School Facilities:**
We've successfully maintained Water, Sanitation, and Hygiene infrastructure in target schools, ensuring facilities like handwashing stations and water filtration systems are operational in primary schools.
## **New Household Wells:**
Our efforts have led to the drilling of ten new wells for private households, significantly increasing access to clean water.
## **Piped Water System Upgrades:**
We've upgraded and expanded the piped water system in Trapeang Veng, now reaching more households and even neighboring villages with direct water access.
Access to safe and reliable water sources remains a critical challenge for rural communities in Cambodia, where a significant portion of the population still lacks access to basic water services, leading to various health and socio-economic issues.
In partnership with the communities, TGF expanded its Piped Water System in Trapeang Veng to improve the quality of the water and to increase the number of households being connected to the existing system. Our activity encourages the community to take ownership through subsidies and support, and a trained committee taking care of maintenance and monthly user fee collection.
Thanks to the hard work of villagers and beneficiaries, an additional 1000m of pipes have been successfully installed, connecting two more villages, Tayun and Totea. This expansion aims to provide access to a reliable water supply to more households, significantly improving daily life in our communities.
Monthly maintenance and cleaning of the system is monitored by the water and sanitation team and mainly sustainably done by the trained community piped water committee.
The water and sanitation team is providing selected families, with additional pipes to connect the piped water at different locations on their land.
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report** (continued **)**
## **Piped Water System Upgrades (continued):**
Those model houses demonstrate the positive impact it could have on daily life and habits to have tap water available in different locations.
The purchase of two solar pump systems allowed to lower the monthly water usage fee for each household resulting in increased numbers of connected households.
The installation of the pumps was done right after the rainy season combined with community meetings to update villagers on the upgrades and encourage them to connect to TGF’s piped water system.
## **Pond Renovation Initiative:**
A significant step was taken by initiating the renovation of a community pond, setting the stage for a new piped water system in an area challenged by water scarcity.
In 2023, our Water and Sanitation team was actively monitoring the progress of a community pond renovation in O-Kraom Village, Spean Tnaot commune, Chi Kraeng. In collaboration with the local commune and village authorities, TGF has undertaken the decision to upgrade and expand a community pond. This expansion aims to increase its capacity, allowing it to store sufficient water for three neighbouring villages: O-Kraom, O-Leu, and O-Trach.
Since drilling wells in this archeologically challenging area is difficult and often unsuccessful, all parties have agreed that implementing a community piped water system would be the most effective solution to ensure year-round water access for the villagers. This marks the second project of its kind for TGF, and we are optimistic that it will provide sustainable, filtered water to approximately 600 households and benefit over 2,500 individuals living in these three villages. Building upon the success of a similar project previously undertaken by TGF, we are optimistic about the positive impact this expansion will bring to the community.
The renovation of the community pond in O-Kraom Village represents an excellent example of community empowerment. Throughout the project, TGF has actively engaged with local commune and village authorities, ensuring that the voices and needs of the community are heard and incorporated into the decision-making process. By involving the villagers at every step, this project not only addresses water-related challenges but also fosters a sense of ownership and sustainability within the community. TGF will help to establish a community committee responsible for overseeing and maintaining the piped water system. Additionally, the committee will implement monthly low-rate usage fees for all villagers to help cover the future operational expenses of the system. This approach will contribute to the long-term sustainability of the system.
## **Home Garden Project:**
To fight malnutrition, we launched a pilot project that involves home gardens, benefiting ten families by promoting nutritional self-sufficiency.
In many rural parts of Cambodia, access to nutritious food is limited, which leads to malnutrition among families. It is crucial to address this issue, and TGF believes that one effective solution is the implementation of a home garden project. Such initiatives aim to empower families to grow their vegetables and herbs, enabling them to have a sustainable source of food.
Our home garden project involves providing families with the necessary resources, such as seeds, tools, and knowledge about gardening techniques. With these resources, families can cultivate a variety of vegetables in their backyard, offering them a continuous supply of fresh and nutritious produce for their family.
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report** (continued)
## **Home Garden Project (continued):**
Our Team selected ten families in need to participate in our home gardening activity, which is specifically designed for families with young children who have experienced or are currently suffering from malnutrition or are at risk of it. By promoting healthier eating habits and providing a sustainable source of nourishment, we aim to create a brighter future for the next generation.
The team helped and supported in setting up the home garden at the selected family households. With a combination of materials, we provided and resources found in their households, we have created small garden areas with protective shady covers to shield the plants from rain and prevent animals from accessing them.
Together, we have installed different-sized buckets and bags of fertile soil, emphasizing the importance of quality soil and the usage of fertilizer for optimal plant growth.
Once the setup was complete, we planted a variety of fast-growing fruit species, such as papaya, banana, and guava, by using grafts from mature trees. Additionally, we have planted a rich assortment of vegetables and herbs, including sweet potatoes, ginger, lettuce, eggplant, onion, sugar cane, long beans, cucumber, pumpkin, and even mushrooms in a separate box.
## **Optimized Community Health Meetings:**
By facilitating HC-VHSG meetings in four communities, we've enhanced the communication and effectiveness of community health centers, leading to optimized health support and outcomes.
## **Children's Education Programme**
## _Overview_
TGF is committed to enhancing educational opportunities for children within the communities we serve, working in close partnership with local stakeholders including communities, students, parents, teachers, administrators, and the Chi Kraeng District Department of Education. Our goal is to expand access to and improve the quality of preschool and primary school education in targeted areas.
## _Projects & Results_
## **Library Renovations and Enhancements:**
In a significant stride towards enhancing educational resources in rural Chi Kraeng, we successfully renovated 2 libraries and made substantial improvements to another 2, culminating in 4 fully equipped primary school libraries. Each library now has 25-30 tablets with literacy Apps and learning games, a laptop designated for librarian use, and over 1,000 new books. We prioritized creating a childfriendly learning environment by incorporating welcoming furniture and KAPE (Kampuchea Action to Promote Education) materials designed to bolster literacy skills in Khmer. Our efforts extended to librarian support, ensuring these invaluable resources remain accessible to the entire community throughout the day. Our library renovation efforts were significantly improved through on-ground collaboration with 'LET’S READ’, KAPE, and The Asia Foundation.
## **Educator and Librarian Training:**
Implemented comprehensive training Programmes for teachers and librarians to ensure optimal use of educational resources and technology.
## **Parental Engagement and Library Accessibility:**
Boosted parent involvement in the learning process and offered full-day access to library facilities, providing benefits to students and the broader community alike.
## **Scholarships and Family Support:**
Awarded five scholarships to students from grade 4 to grade 6, offering not just educational opportunities but also financial support and business guidance for their families.
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report** (continued)
## **Scholarships and Family Support (continued):**
Poverty can have a significant impact on a student's ability to attend and succeed in school. Students from low-income households may face a variety of challenges such as lack of access to basic resources like food, and clothing, inadequate health care, and limited opportunities for additional academic support. These factors can make it difficult for students to stay engaged in school, and keep up with their studies, and ultimately lead to an increased risk of dropping out.
When comparing the average year-end scores across all subjects for all 5 students between 2022 and 2023, the first year of the scholarship programme, there was a notable increase. Their scores improved from 6.57 to 7.02 points. Furthermore, the average end-of-year class rank of the scholarship students saw a significant improvement, moving from rank 12 to rank 8.
## **Professional Development for Educators:**
Conducted monthly technical meetings for teachers and school directors, along with training for school support committees, aimed at elevating teaching standards across the board.
## **Supplementary Education Classes:**
Facilitated daily supplementary classes for two months, reaching over 350 children in 4 target schools. This initiative significantly reduced dropout rates and improved primary school completion rates.
A key element of TGF’s Children’s Education Programme is the enhancement of education quality through a focus on teaching excellence, enriched learning environments, and advanced digital resources. By establishing a solid framework for lead teachers and literacy coaches, TGF has enabled these educators to provide substantial support to teachers, school directors, and students alike. Central to their role, lead teachers are tasked with the development and management of internal standard assessments, along with ensuring that the curriculum across all subjects meets the criteria. Their efforts are critical in striving to significantly improve both the rate and quality of student promotions in our targeted areas.
Identifying and addressing the Khmer literacy challenges faced by students was central to our supplementary class project. Pre-assessments across 4 target schools pinpointed students lagging behind their expected grade-level literacy skills. Consequently, we enrolled 372 students of varying grades into two months-long, daily supplementary classes tailored to their specific literacy levels, irrespective of their ages.
The small class settings enabled teachers to provide personalized attention, identifying and addressing each student's learning gaps. The main goal was to accelerate learning, enabling these students to catch up and reintegrate into their standard classroom settings.
The supplementary classes have significantly improved literacy rates, with assessments showing progress in reading and writing skills among all students. While we aimed for all 372 students to reach their grade-level literacy standards, results indicate that all students have achieved much better results after supplementary classes, with ongoing support planned for those still catching up.
53% of students with initial weakness achieved the literacy level compared to their peers. The other part of the students improved their literacy level but additional support will be required.
This project was essential in addressing two critical areas of need: ensuring educational continuity for children at risk of dropping out and enhancing literacy skills to improve overall educational outcomes.
## **Support for Early Childhood Education (ECE):**
We've monitored and supported 5 ECE kindergartens in their journey to meet and exceed the Cambodian minimum standards for education. This initiative is crucial to laying a strong educational foundation from the earliest years.
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report** (continued)
## **Support for Early Childhood Education (ECE) (continued):**
The strategic approach to enhancing Early Childhood Education in remote rural villages has notably improved the accessibility and quality of pre-school education in the past. TGF enhances kindergarten education by improving teacher training, engaging the community, and upgrading the learning environment. The initiative not only prepares children for the transition to primary school but also aligns with the broader goal of ensuring that community kindergartens achieve sustainability through national support and standardized funding mechanisms.
## **Income Generation Programme**
## _Overview_
TGF supports local communities to drive economic growth and sustainability. Our programme supports people to kick-start or grow their businesses, offering access to savings schemes and affordable credit and helping farmers through our formed Agricultural Cooperative to reduce the cost of farming inputs and boost profits from their produce and crops, with the added benefit of annual dividends for members. Moreover, our approach of Integrated Farmer Field Schools provides farmers with hands-on training in advanced agricultural practices, enhancing their skills and productivity.
## _Projects & Results_
## **Agricultural Training and Enhancement:**
We empowered 93 farmers with advanced techniques in poultry, fishery, and vegetable farming through Integrated Farmer Field Schools across six villages.
TGF’s Integrated Farmer Field School (IFFS) brings together concepts and methods from agroecology, experimental education, and community development, as a group-based learning process. Overall, the IFFSs look to reinforce the understanding of farmers about the ecological processes that affect the production of their crops and animals, through conducting field learning exercises such as field observations, simple experiments, and group discussions. The knowledge gained from these activities enables participants to make their own locally-specific decisions about crop management practices.
TGF has developed an integrated course that connects various topics, aiming to enhance the efficiency and profitability of farming activities. The primary objective of IFFSs is to advance vegetable production and improve techniques for raising chickens and fish to generate extra income or support household needs and ensure food security.
Our IFFS project encompasses three core activities (chicken production, vegetable production, and fish production) for a 14-week training course. Topics covered are:
Chicken production (We provided materials such as nets, feed and water feeders, chickens, and roosters), general knowledge of chicken raising (chicken farming, teaching on breed choice, housing, feeding, health, and flock management), chicken house building (instructions for building a chicken coop), natural feed making (creating cost-effective, health-boosting chicken feed), vaccination and disease management (in conjunction with external trainers, we conduct sessions on disease management and vaccinations), vegetable production (providing materials such as vegetable seeds and a drip irrigation system), fast composting (we use Effective Micro-Organisms), seedling & soil preparation (we carefully pick high-quality seeds), vegetable bed preparation with fertilization application (we explain the importance of preparing the vegetable beds and how best to do it), natural pesticide making (we use homemade, eco-friendly pesticides), pest management and control (Disease, Insects, and Fungi), safe use of chemical pesticides (we teach the importance of how to handle and use chemical pesticides safely), fish production (training on fish rearing and different techniques on feed and raising), and plastic pond making (we provide material and all farmers create a fish pond together).
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report** (continued)
## **Agricultural Training and Enhancement (continued):**
Our Integrated Farmer Field Schools were crucial in empowering 93 farmers across six different villages with advanced techniques in poultry, fish raising, and vegetable farming. This initiative not only improved the agricultural productivity and sustainability of these farms but also increased the farmers’ knowledge and confidence in implementing modern farming practices.
## **Support for Savings Groups:**
A crucial part of our Income Generation programme in 2023 was the ongoing support of 40 savings groups, with over 1800 families as members. This intervention facilitated the circulation of more than $610,000 in annual loans within our communities.
The availability of these funds played a significant role in stimulating local economic growth, providing families and entrepreneurs with the financial means to invest in their businesses, improve their homes, and invest in their children's education.
In 2023, one of our primary goals within the Income Generation Programme has been to improve the monthly bookkeeping practices of our local savings groups. We have taken a notable step toward achieving this by initiating a digital bookkeeping pilot project for five of our 40 groups.
In a training session at our sub-office, we showcased how combining traditional bookkeeping with modern technology can improve financial management. Our team explained the use of familiar tools like Facebook and Telegram, emphasizing their secure usage and how they can better facilitate communication and organization within the groups. Additionally, we provided training on our custom mobile app designed to easily track monthly savings and loan transactions.
After putting the digital methods into practice during their monthly meetings, each group quickly became adept with the new system, growing comfortable with the technology.
The increasing ease and confidence with which the groups utilize the app with each meeting is a clear sign of their adaptability and the benefits of this technological shift.
## **Entrepreneurial Ventures and Support:**
Supported four new entrepreneurial ventures and continued support for 28 existing entrepreneurs, paving the way for the establishment of sustainable local businesses.
## **Agricultural Cooperative Development:**
Strengthened our cooperative of over 100 smallholder farmers, focusing on enhancing rice farming efficiencies, and improving loan and fertilizer trade practices.
## **Diversification in Agriculture:**
Supported two vegetable producer groups and four animal producer initiatives, involving a total of 25 families. This effort aimed to diversify home-based agriculture and animal husbandry, sustaining income sources.
## **Biogas Construction for Sustainable Energy:**
Constructed biogas units for 10 families, which not only facilitated access to low-cost, renewable energy but also contributed to reducing deforestation and lowering health risks such as lung cancer.
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report** (continued)
## **Reserve Policy**
TGF has raised enough unrestricted funds to enable operations to end 2023 with some funding for 2024 also secured. TGF remains a small Charity operation (2023 Budget is circa USD 330,000) with the flexibility to adjust budget spending where necessary depending on funding. The trustees and management continue to review expenditure and income on a monthly basis and will make adjustments if and when required.
## **Financial Review**
The financial performance is set out on page 14 and 15 of these financial statements. The surplus for the year is $42,634 (2022 surplus: $3,899). At 31 December 2023, the Trust had net current assets of $428,155 (2022: $385,521) represented by $77,506 (2022: $77,506) of designated funds, $9,554 (2022: $9,554) of restricted funds and $341,095 (2022: $298,461) of unrestricted funds. The Trustees consider the financial performance to be satisfactory.
## **Financial Control**
The trustees acknowledge responsibility for the company's system of internal financial control and believe the established systems including the computerization of the company's financial accounts are appropriate to the not-for-profit charitable organisation. No material losses or contingencies have arisen during the 12 months operations that would require disclosure by the trustees.
At the time of approving these accounts it is the intention of the directors to continue to support the company, the funds raised being sufficient to ensure the company has adequate resources to continue its current not-for-profit activities and the directors have adopted a going concern basis in preparing the accounts.
It is the view of the directors that the accounts presented represent a true and fair view of the state of affairs of the company for the 12 months to 31st December 2023. Suitable accounting policies have been established and applied consistently and disclosed with reasonable accuracy the financial position of the company.
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Temple Garden Foundation Trustee’s annual report and unaudited financial statements 31 December 2023
## **Trustees’ annual report** (continued)
## **Approval of the accounts**
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and are signed on behalf of the Board by:
Peter Wild - 2024-03-25, 10:40:33 UTC **Peter Wild** _Trustee_
25 March 2024
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## **Independent examiner’s report to the Trustees of the Temple Garden Foundation**
I report on the financial statements of the charity for the year ended 31 December 2023 which are set out on pages 14 to 25.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements in accordancd with the requirements of the Companies Act 2019. The charity’s trustees consider that an audit is not required for the year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants of Scotland.
It is my responsibility to:
- Examine the financial statements under section 145 of the Charities Act;
- Follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act); and
- State whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures 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 and fair view” and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention to indicate that:
- accounting records have not been kept in accordance with Section 386 of the Companies Act 2006;
- the accounts do not accord with such records:
- where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS 102)
- any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts.
Andrew Niblock - 2024-03-25, 09:52:29 UTC **Andrew Niblock CA** ( _Independent Examiner)_
## _**Partner**_
## **For and on behalf of Henderson Loggie LLP**
11-15 Thistle Street, Edinburgh EH2 1DF
25 March 2024
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Statement of financial activities (incorporating income and expenditure account)** _**for the year ended 31 December 2023**_
|**Designated**
**2023**
**Unrestricted**
**2023**
_Notes_
**$**
**$**
**Income from:**
Donations and legacies
_3_
**-**
**273,982**
Activities for generating funds
_4_
**-**
**45,375**
Income from investments
_5_
**-**
**5,165**
Other income
_6_
**-**
**4,376**
_________
_________
**Total income**
**328,898**
**Expenditure on:**
Expenditure on charitable activities
_7_
Water and Sanitation Programme
**-**
**-**
Income Generation Programme
**-**
**-**
Children’s Education Programme
**-**
**-**
Health Programme
**-**
**-**
Field Support
**-**
**(81,852)**
_________
_________
**Total expenditure**
**-**
**(81,852)**
_________
_________
**Net income/(expenditure)**
**-**
**247,046**
**Transfers between funds**
_14_
**-**
**(204,412)**
_________
_________
**Net movement in funds**
**-**
**42,634**
**Total funds brought forward**
**77,506**
**298,461**
_________
_________
**Total funds carried forward**
**77,506**
**341,095**
|**Restricted**
**2023**
**$**
**28,246**
**-**
**-**
**-**
_________
**28,246**
**(59,798)**
**(73,335)**
**(99,525)**
**-**
**-**
_________
**(232,658)**
_________
**(204,412)**
**204,412**
_________
**-**
**9,554**
_________
**9,554**
|**Total**
**funds**
**2023**
Designated
2022
Unrestricted
2022
**$**
$ $ **302,228**
-
50,962
**45,375**
-
234,151
**5,165**
-
102
**4,376**
-
3,822
_________
_________
_________
**357,144**
-
289,037
**(59,798)**
-
-
**(73,335)**
-
-
**(99,525)**
-
-
**-**
-
-
**(81,852)**
-
(104,827)
_________
_________
_________
**(314,510)**
-
(104,827)
_________
_________
_________
**42,634**
-
184,210
**-**
-
(115,292)
_________
_________
_________
**42,634**
-
68,918
**385,521**
77,506
229,543
_________
_________
_________
**428,155**
77,506
298,461
|Restricted
2022
$ 34,356
-
-
-
_________
_
34,356
(53,908)
(67,848)
(86,261)
(6,650)
-
_________
_
(214,667)
_________
_
(180,311)
115,292
_________
_
(65,019)
74,573
_________
_
9,554
|Total
funds
2022
$ 85,318
234,151
102
3,822
________
323,393
(53,908)
(67,848)
(86,261)
(6,650)
(104,827)
________
(319,494)
________
3,899
-
________
3,899
381,622
________
385,521|
|---|---|---|---|---|
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
**Balance sheet** _**at 31 December 2023**_
|**Designated**
**2023**
**Unrestricted**
**2023**
**Restricted**
**2023**
_Notes_
**$**
**$**
**$**
**Fixed assets**
Tangible assets
_10_
**-**
**15,380**
**-**
**Current assets**
Stock
**-**
**-**
**401**
Debtors
_11_
**-**
**16,094**
**-**
Cash at bank and in hand
**77,506**
**322,013**
**9,153**
______
_______
______
**77,506**
**338,107**
**9,554**
**Current liabilities**
Creditors: amounts falling due within
one year
_12_
**-**
**(12,392)**
**-**
______
_______
______
**Net current assets**
**77,506**
**325,715**
**9,554**
______
_______
______
**Total assets less current liabilities**
**77,506**
**341,095**
**9,554**
______
_______
______
**Net assets**
**77,506**
**341,095**
**9,554**
**Funds of the charity**
_13, 14_
Designated funds
Unrestricted funds
Restricted funds
**Total charity funds**|**Total**
**funds**
**2023**
Designated
2022
Unrestricted
2022
Restricted
2022
**$**
$ $ $ **15,380**
-
2,007
-
**401**
-
-
4,669
**16,094**
-
27,562
-
**408,672**
77,506
280,105
4,885
_______
______
_______
______
**425,167**
77,506
307,667
9,554
**(12,392)**
-
(11,213)
-
_______
______
_______
______
**412,775**
77,506
296,454
9,554
_______
______
_______
______
**428,155**
77,506
298,461
9,554
_______
______
_______
______
**428,155**
77,506
298,461
9,554
**77,506**
**341,095**
**9,554**
_______
**428,155**
|Total
funds
2022
$ 2,007
4,669
27,562
362,496
_______
394,727
(11,213)
_______
383,514
_______
385,521
_______
385,521
77,506
298,461
9,554
_______
385,521|
|---|---|---|
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Balance sheet** _(continued)_
## _**at 31 December 2023**_
The charitable company is entitled to exemption from audit under the provisions of section 477 of the Companies Act 2006 for the year ended 31 December 2023.
The members have not required the charitable company to obtain an audit for its financial statements for the year ended 31 December 2023 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 true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its surplus or deficit for each financial year in accordance with the requirements of sections 394 and 396 and which otherwise comply with the requirements of the Companies Act relating to financial statements, 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 to small charitable companies and in accordance with FRS 102 SORP.
The financial statements were approved by the Board of Trustees on 25 March 2024 and signed on its behalf by:
Peter Wild - 2024-03-25, 10:40:33 UTC **Peter Wild**
_Trustee_
## **Registered company number: 06613231**
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements**
## **1 Accounting policies**
The following accounting policies have been applied consistently in dealing with the items which are considered material in relation to the company’s financial statements.
## _**Accounting convention**_
The financial statements have been prepared on a going concern basis in accordance with applicable accounting standards and under the historical cost accounting rules and in accordance with applicable accounting standards. The charity is a public benefit entity. The accounts comply with the Statement of Recommended Practice (SORP) FRS102: Accounting and Reporting by Charities (revised 2018) and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The accounts comprise two primary financial statements, the Statement of Financial Activities (incorporating the income and expenditure) and the Balance Sheet. Temple Garden Foundation meets the definition of a public benefit entity under FRS102.
## _**Going concern**_
These accounts have been prepared on the going concern 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 to prepare accounts on a going concern basis.
## _**Foreign Currency**_
The charity operates primarily in Cambodia, a country in which the operational currency is US Dollars. The financial statements have therefore been presented in this operation currency.
## _**Incoming resources**_
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## _**Resources expended**_
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## _**Tangible fixed assets**_
Tangible fixed assets are stated at cost less depreciation. There is a de-minimus level of $200 below which assets are not capitalised. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Computer equipment 33% straight line Office equipment 33% straight line Plant and machinery 33% straight line Vehicles 33% straight line
.
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements** _(continued)_
- **1 Accounting policies** _(continued)_
## _**Stock**_
Stock consists of items purchased for use on the various projects undertaken by the charity. Stock items are held at cost and are released to the Statement of Financial Activities as they are used.
## _**Debtors**_
Other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid net of any trade discounts due.
## _**Creditors and provisions**_
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## _**Taxation**_
The charity is exempt from corporation tax on its charitable activities.
## _**Cash flow statement**_
The company is exempt from the requirement to prepare a cash flow statement on the grounds that it is a small entity.
## _**Fund accounting**_
If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund.
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **2 Net incoming resources**
|**Net incoming resources**|||
|---|---|---|
||**2023**|2022|
|Net incoming resources are stated after charging|**$**|$|
|Depreciation – Owned assets|**4,379**|1,439|
|Independent examiner’s fee|**4,059**|3,553|
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements** _(continued)_
|**3**
**Voluntary income**
**Designated**
**Unrestricted**
**Restricted**
**2023**
**2023**
**2023**
**$**
**$**
**$**
Sofina
**-**
**159,990**
**-**
Siam Commercial Bank
**-**
**10,000**
**-**
Scanpro
**-**
**-**
**-**
Goldman Sach
**-**
**23,320**
**-**
UWC
**-**
**-**
**17,581**
Individual donors
**-**
**80,672**
**-**
Villager income
**-**
**-**
**685**
Other
**-**
**-**
**9,980**
______
______
_______
**-**
**273,982**
**28,246**
**4**
**Activities for generating funds**
**Designated**
**Unrestricted**
**Restricted**
**2023**
**2023**
**2023**
**$**
**$**
**$**
Fundraising event
**-**
**45,375**
**-**
**5**
**Investment income**
**Designated**
**Unrestricted**
**Restricted**
**2023**
**2023**
**2023**
**$**
**$**
**$**
Bank interest
**-**
**5,165**
**-**|**Total**
Designated
Unrestricted
Restricted
**2023**
2022
2022
2022
**$**
$ $ $ **159,990**
-
-
15,000
**10,000**
-
-
-
**-**
-
-
-
**23,320**
-
-
-
**17,581**
-
-
15,943
**80,672**
-
50,962
-
**685**
-
-
3,413
**9,980**
-
-
-
_______
______
______
_______
**302,228**
-
50,962
34,356
**Total**
Designated
Unrestricted
Restricted
**2023**
2022
2022
2022
**$**
$ $ $ **45,375**
-
234,151
-
**Total**
Designated
Unrestricted
Restricted
**2023**
2022
2022
2022
**$**
$ $ $ **5,165**
-
102
-||Total
2022
$ 15,000
-
-
-
15,943
50,962
3,413
-
_______
85,318
Total
2022
$ 234,151
Total
2022
$ 102|
|---|---|---|---|
|||||
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements** _(continued)_
|**6**
**Other income**
**Designated**
**Unrestricted**
**Restricted**
**Total**
Designated
Unrestricted
Restricted
**2023**
**2023**
**2023**
**2023**
2022
2022
2022
**$**
**$**
**$**
**$**
$ $ $ Telephone card income
**-**
**1,325**
**-**
**1,325**
-
42
-
Profit on sale of asset
**-**
**3,051**
**-**
**3,051**
-
3,780
-
______
______
_______
_______
______
______
_______
**-**
**4,376**
**-**
**4,376**
-
3,822
-
**7**
**Charitable activities**
**Field**
**Support**
**Water and**
**Sanitation**
**Programme**
**Income**
**Generation**
**Programme**
**Children’s**
**Education**
**Programme**
**Health**
**Programme**
**Total**
**2023**
**2023**
**2023**
**2023**
**2023**
**2023**
**$**
**$**
**$**
**$**
**$**
**$**
Salary costs (note 9)
**52,696**
**33,987**
**33,705**
**32,338**
**-**
**152,726**
Project materials
**-**
**14,767**
**28,458**
**55,773**
**-**
**98,998**
Insurance
**70**
**32**
**32**
**32**
**-**
**166**
Motor expenses
**-**
**3,604**
**3,603**
**3,604**
**-**
**10,811**
Telephone costs
**502**
**440**
**440**
**440**
**-**
**1,822**
Postage and stationery
**92**
**17**
**17**
**26**
**-**
**152**
Travel
**299**
**199**
**131**
**217**
**-**
**846**
Sundry
**4,206**
**3,313**
**3,320**
**3,046**
**-**
**13,885**
Depreciation
**761**
**1,206**
**1,206**
**1,206**
**-**
**4,379**
Training
**282**
**94**
**288**
**724**
**-**
**1,388**
Office costs
**7,499**
**2,139**
**2,135**
**2,119**
**-**
**13,892**
Bank charges
**4,220**
**-**
**-**
**-**
**-**
**4,220**
Exchange loss
**(1,293)**
**-**
**-**
**-**
**-**
**(1,293)**
**_Governance costs_**
Legal and professional fees
**8,459**
**-**
**-**
**-**
**-**
**8,459**
Independent examiner’s fee
**4,059**
**-**
**-**
**-**
**-**
**4,059**
______
______
______
______
______
_______
**81,852**
**59,798**
**73,335**
**99,525**
**-**
**314,510**
|Total
2022
$ 42
3,780
_______
3,822|
|---|---|
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements** _(continued)_
## **7 Charitable activities** _(continued)_
|Field
Support
Water and
Sanitation
Programme
Income
Generation
Programme
Children’s
Education
Programme
Health
Programme
2022
2022
2022
2022
2022
$ $ $ $ $ Salary costs (note 9)
56,592
31,909
34,026
32,073
5,782
Project materials
-
10,967
22,708
43,292
-
Insurance
70
32
32
32
-
Motor expenses
190
4,041
4,045
4,042
270
Telephone costs
510
448
459
449
34
Postage and stationery
63
68
44
29
8
Travel
460
150
150
156
-
Sundry
5,554
3,316
3,435
3,241
297
Depreciation
719
228
228
228
36
Training
80
26
27
27
-
Office costs
5,245
2,723
2,694
2,692
223
Bank charges
6,138
-
-
-
-
Exchange loss
24,853
-
-
-
-
**_Governance costs_**
Legal and professional fees
800
-
-
-
-
Independent examiner’s fee
3,553
-
-
-
-
______
______
______
______
______
104,827
53,908
67,848
86,261
6,650
|Total
2022
$ 160,382
76,967
166
12,588
1,900
212
916
15,843
1,439
160
13,578
6,138
24,853
800
3,553
_______
319,494
|
|---|---|
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements** _(continued)_
## **8 Trustees’ remuneration and benefits**
No Trustee received remuneration or benefits in the year ended 31 December 2023 _(2022: 0 trustees - $Nil)._
## _**Trustees’ expenses**_
No Trustee received reimbursement of expenses in the year ended 31 December 2023 _(2022: 0 trustees - $Nil)._
- **9 Staff costs**
||**2023**|2022|
|---|---|---|
||**$**|$|
|Wages and salaries|**152,726**|160,382|
No employee received remuneration in excess of $76,440 (£60,000). The average number of employees during the year was 13 ( _2022: 14_ ).
Compensation paid to key management personnel was $.43,033 ( _2022; $_ 53,091).
|**10**
**Tangible fixed assets**
**Computer**
**equipment**
**$**
**Office**
**equipment**
**$**
**Vehicles**
**$**
**_Cost_**
At 1 January 2023
8,709
2,485
15,416
Additions
600
-
17,152
Disposals
(4,029)
-
-
_____
_____
______
At 31 December 2023
5,280
2,485
32,568
_____
_____
______
**_Depreciation_**
At 1 January 2023
(7,536)
(1,651)
(15,416)
Charge for year
(1,183)
(337)
(2,859)
Disposals
4,029
-
-
_____
_____
______
At 31 December 2023
(4,690)
(1,988)
(18,275)
_____
_____
______
**_Net book value_**
At 31 December 2023
**590**
**497**
**14,293**
At 31 December 2022
1,173
834
-
|**Total**
**$**
26,610
17,752
(4,029)
______
40,333
______
(24,603)
(4,379)
4,029
______
(24,953)
______
**15,380**
2,007|
|---|---|
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements** _(continued)_
|**11**
**Debtors**
Other debtors
Prepayments and accrued income
**12**
**Creditors: Amounts falling due within one year**
Other creditors
Accruals and deferred income
**13**
**Analysis of net assets**
**2023**
**Fixed**
**assets**
**$**
**_Designated funds_**
Future funding
**-**
**_Unrestricted funds_**
Field Support
**15,380**
**_Restricted funds_**
Health Programme
**-**
_____
**Total funds**
**15,380**
**2022**
Fixed
assets
$ **_Designated funds_**
Future funding
-
**_Unrestricted funds_**
Field Support
2,007
**_Restricted funds_**
Health Programme
-
_____
Total funds
2,007|**2023**
2022
**$**
$ **15,888**
10,257
**206**
17,305
______
______
**16,094**
27,562
**2023**
2022
**$**
$ **7,867**
6,079
**4,525**
5,134
______
______
**12,392**
11,213
**Current**
**assets**
**Current**
**liabilities**
**Net funds**
**$**
**$**
**$**
**77,506**
**-**
**77,506**
**338,107**
**(12,392)**
**341,095**
**9,554**
**-**
**9,554**
_______
______
_______
**425,167**
**(12,392)**
**428,155**
Current
assets
Current
liabilities
Net funds
$ $ $ 77,506
-
77,506
307,667
(11,213)
298,461
9,554
-
9,554
_______
______
_______
394,727
(11,213)
385,521|
|---|---|
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements** _(continued)_
|**14**|**Movement in funds**||||**Transfers**||
|---|---|---|---|---|---|---|
|||Balance at|**Incoming**|**Resources**|**between**|**Balance at**|
||**2023**|1 Jan 23|**resources**|**expended**|**funds**|**31 Dec 23**|
|||$|**$**|**$**|**$**|**$**|
||**_Designated funds_**||||||
||Future funding|77,506|**-**|**-**|**-**|**77,506**|
|||_______|_______|_______|______|_______|
||**_Unrestricted funds_**||||||
||Field Support|298,461|**328,898**|**(81,852)**|**(204,412)**|**341,095**|
|||_______|_______|_______|______|_______|
||**_Restricted funds_**||||||
||Water and Sanitation Programme|-|**5,255**|**(59,798)**|**54,543**|**-**|
||Children’s Education Programme|-|**22,991**|**(99,525)**|**76,534**|**-**|
||Income Generation Programme|-|**-**|**(73,335)**|**73,335**|**-**|
||Health Programme|9,554|**-**|**-**|**-**|**9,554**|
|||_______|_______|_______|______|_______|
|||9,554|**28,246**|**(232,658)**|**204,412**|**9,554**|
|||_______|_______|_______|______|_______|
||**Total funds**|385,521
|**357,144**|**(314,510)**
|**-**
|**428,155**|
||||||Transfers||
|||Balance at|Incoming|Resources|between|Balance at|
||**2022**|1 Jan 22|resources|expended|funds|31 Dec 22|
|||$|$|$|$|$|
||**_Designated funds_**||||||
||Future funding|77,506|-|-|-|77,506|
|||_______|_______|_______|______|_______|
||**_Unrestricted funds_**||||||
||Field Support|229,543|289,037|(104,827)|(115,292)|298,461|
|||_______|_______|_______|______|_______|
||**_Restricted funds_**||||||
||Water and Sanitation Programme|
-|17,976|(53,908)|35,932|-|
||Children’s Education Programme|49,410|15,000|(86,261)|21,851|-|
||Income Generation Programme|8,959|1,380|(67,848)|57,509|-|
||Health Programme|16,204|-|(6,650)||9,554|
|||_______|_______|_______|______|_______|
|||74,573|34,356|(214,667)|115,292|9,554|
|||_______|_______|_______|______|_______|
||Total funds|381,662
|323,393|(319,484)
|-
|385,521|
## **Restricted funds**
## _**Children’s Education Programme**_
Funded in 2023 by UWC, the programme aims to improve the reach and quality of primary and secondary school education in target areas.
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Temple Garden Foundation Trustees’ annual report and unaudited financial statements 31 December 2023
## **Notes to the financial statements** _(continued)_
## **14 Movement in funds** _(continued)_
**Restricted funds** _(continued)_
## **Designated future funds**
The fund was set up to build up one year’s funding requirements and this will be achieved by designating unrestricted donations when deemed appropriate by Trustees.
## **Transfers between funds**
During the year a transfer of $204,412 has been made from unrestricted funds to the Water and Sanitation programme of $54,543, to the Children’s Education Programme of $76,534 and to the Income Generation Programme of $73,335, to meet the deficits arising on the funds at the year end.
|**15 Financial Instruments**
**Carrying amount of financial assets**
Financial assets measured at fair value through profit and loss|**2023**
**$**
**15,888**
|2022
$ 10,257
|
|---|---|---|
Financial assets that are debt instruments measured at fair value comprise of other debtors.
Financial liabilities measured at amortised cost comprise of accruals and other creditors.
## **16 Trustee donations**
The total amount donated to the Foundation during the year by trustees was $13,654 (2022: $10,130).
## **17 Ultimate controlling party**
The charitable company is constituted by its Memorandum and Articles of Association and is controlled by the elected trustees.
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ENVELOPE SUBJECT: **Accounts for approval** CERTIFICATE STATUS: **Completed** DOCUMENT: : **Temple 2023 Final accounts.pdf** DELIVERED **: Mar 25, 2024 9:47 AM UTC** DOCUMENT ORIGINATOR: **Keri Ritchie (keri.ritchie@hlca.co.uk)** DOCUMENT PAGES **: 25** CERTIFICATE PAGES: **1** TOTAL ENVELOPE PAGES: **26** ENVELOPE ID: **3f0cf317-5e8c-4db0-a33e-5779b6e3187d** COMPLETED SIGNATORIES: **2 / 2** DOCUMENT ID: **85879a18-a4e1-45a5-a245-6a47af00b593** COMPLETED IN PLACE SIGNATURES: **3 / 3** ORIGINATOR IP ADDRESS: 86.1.82.89 COMPLETED IN PLACE INITIALS: **0 / 0** CARBON COPY RECIPIENTS: **0**
## **Signatures**
E-SIGNED BY: **Peter Wild (peter@tgfcambodia.com)** SECURITY LEVEL: **Secure Email (Authenticated)** E-SIGNATURE ID: **6c0eef14-36ff-405c-9db2-29511ab59929**
## **Timeline**
SENT: **Mar 25, 2024 9:47 AM UTC** VIEWED: **Mar 25, 2024 10:39 AM UTC** SIGNED: **Mar 25, 2024 10:40 AM UTC** USING IP ADDRESS: **176.25.229.252**
**I AGREE TO THE CONTENTS OF ALL PAGES ABOVE WITH AN ELECTRONIC SIGNATURE** PRINT NAME: **Peter Wild** EMAIL: **peter@tgfcambodia.com**
E-SIGNED BY: **Andrew Niblock (andy.niblock@hlca.co.uk)** SECURITY LEVEL: **Secure Email (Authenticated)** E-SIGNATURE ID: **75b93e5f-6ee8-4f1f-91d3-dd83924e8dd0**
SENT: **Mar 25, 2024 9:47 AM UTC** VIEWED: **Mar 25, 2024 9:52 AM UTC** SIGNED: **Mar 25, 2024 9:52 AM UTC** USING IP ADDRESS: **5.181.59.51**
**I AGREE TO THE CONTENTS OF ALL PAGES ABOVE WITH AN ELECTRONIC SIGNATURE** PRINT NAME: **Andrew Niblock** EMAIL: **andy.niblock@hlca.co.uk**
Temple 2023 Final accounts.pdf [85879a18-a4e1-45a5-a245-6a47af00b593] Page: 26 / 26