HamSfi59ÈftlS2 TGFI;" Foundation Trustees. annual report and unaudited fsnancial statements Registered company number: 06613231 Registered charity number.. 1124767 31 December 2024 *ADZQF2KP• 031041202S COMPANIES HOUSE A13 #214 TGF 2024 Final Acwints.pdf11302d873*b1142b2-986￿261CÈ4￿72sQ9JI Page.. 1128 Temple Garden Foundation Tntstee's annual report and unaudited financial statements 31 December 2024 Contents Reference and admintstrative details Trustees. annual report Independent examiner's report 12 Statement of financial activities 13 Balance sheet 14 Notes lo the financial statements 16 TGF 2024 Final AccL*thts.pYf11a02d873*b1142b2-9869-261d)d72S0931 Page.. 2 120 Temple Garden Founthtion Truscee's annual report and unaud6ted ftnartcial scatemenrs 31 December 2024 Reference and administrative details Trustees Mr B Levilt Mr A Ferguson Mr P Wild Mr R Biro Ms F Enderlin Mr M Ferguson Msssaw Mr S Flint (appointed 22 October) Counlry Dlractor Mr B Seewald Flnance Manager Msmsun Independent •xamlnor Andrew Niblock Henderson Loggie LLP Level 5 10-14 Waterloo Place Edinburgh EHI 3EG R•gistered offic• 4 Egerlon Gardens Flat 2 Egerlon Gardens, London England SW3 28S Registered company number 06613231 (England and Wales) Registered charity number 1124767 TGF 2024 Flnal AeeoLmts.pdf113O2d87￿b1142b2-9669-281tt•Y725093] Pag8'. 3 128 Temple Garden Foundation Trustee's annual report and unaudited financial statements 31 December 2024 Trustees, annual report Trustees, report The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006. present their r8p)rl with the financial slatem8nls of the charity for the year ended 31 December 2024. The Trustees have adopted the provisions of the Slalement of Recommended Practice (SORP 'Accounling and Reporting by Charities,) issued in March 2005. Structure, governance and management Goveming document The charity is controlled by ils governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. Appolntm•nt and training of truste•$ Trustees are elected by the Board of Trustees and are appointed on the basis ol the skills and the experiences they can bring to Ihe charily. On induction. new Trustees receive a Copy of Ihe charity's Memorandum and Articles of Associalion and are given a detailed description of the charily s mission and work. All current trustees are very familiar with Cambodia and th8 specific district in which Temple Garden Foundation operates. Rlsk management The Trustees have a duty lo identify and review the risks lo which the charily is exposed and lo ensure appropriate controls are in place lo provide reasonable assurance against fraud and error. Risk management is discussed al quarterly Trustee meetings to ensure controls are in place lo mitigate the potential risks faced by the charily. Obj•ctlv•s and actlvlti•s Objectlves and Alms Our charily is dedicated lo improving the lives of rural Cambodian communities through largeled interventions aimed al alleviating poverly, promoting health, and enhance education. By addressing key systemic challenges, we work lo deliver impactful and sustainable solutions that enable long-term. Iransformalion and empowerment. Our primary obj8clive ts the inilialion and support of projecls that offer essential services lo underserved communilies. These inlervenlions are specifically designed lo address critical gaps in rural development and elevate overall well-being. The cornerstone services we provide include.. {al Access lo Clean Waler and Sanitation.. Ensuring Ihal communities have reliable and year-round access lo safe drinking water Ihrough piped systems, handwashing facilities, and water fillralion solulions. {bl H8allhcar8 S8rvic8S'. Promoting health and combaling illness through inilialives such as nutrilion gardens and health educalion in collaboration with local and national stakeholders. (c) Education: Supporting early childhood and primary educalion programs while improving literacy rales, retention, and access lo quality learning environmenls. These efforts include building libraries, running supplementary classes, scholarships and teacher and director training. Id> Renewable Energy Solutions.. Introducing bio%as infraslruclure to bring sustainable and clean energy into households. Iher8by reducing reliance on traditional fuels. (e) Empowering Livelihoods.. Providing business development and agricultural Iraining to equip families with skills and tools lo generate income, diversify their livelihoods, and achieve financial security. (f) Slrenglhening Financial Slabilily.. Establishing and supporting savings groups while enhancing access to affordable credit. TGF 2024 Final Accounts.￿1 Ila02d8734b1142b2-9869-261cbd7250931 Page.. 4 128 Tèmple Garden Foundatton Trustee's annual report and unaudited financlal ststements 31 December 2024 Trustees, annual report (continued) Objectives and Aims (continued) Since ils eslablishmenl in 2008, TGF has aimed to uplift and transform rural Cambodian communities via sustainable development. Driven by our commitment to community 8mpowermenl. TGF striv8s to reduce poverty and enhance health by providing access to clean waler, sanilatlon, healthcare, education, and necessary ulililies like bio-gas systems. We also encourage enlrepreneurship, aiding business start-ups to ensure tjolh immediate and long-lerm sustainability and self-reliance. Our holistic approach priorilises community-led initialives with minimal external interference. By empowering communilies lo leverage their own resources. we aim lo reduce depend8ncy on 8xlernal aid, ensuring that projects are sustainable and fully embraced by the benef iciaries. Over the years, TGF has made significant conlribulions to essential services, fostering an environment of suslainabilily and self-suffiC￿ncY in Chi Kraeng - a region ojmparable in size lo Singapore. By empowering individuals and communities, we are paving the way for sustainable and inclusive development. Pasl Achievements (2008-2024 Since ils founding in 2008, TGF has consislenlly worked towards sustainab18 rural developmenl and community empowerment in the Chi Kraeng district. Our dedication to educalion, income generation, and waler, sanilation, and health initiatives has resulted in crucial achievements thal continue lo bring long-term benefils to our region: Chlldren's Educatlon Achlev0m6nls 10,000+ children have benefited from TGF'S Children's Education Programmes Conslrueled 1 primary school in Dang Paav Renovated 4 primary schools, improving the learning environment for over 1,500 students Supported the construction of 11 Early Childhood Education {ECE> community kindergartens and successfully handed over 6 of them to local aulhorilies. promoting suslainabilily and community ownership These community kindergartens were established in areas wher8 no Presc1￿01 accèss previously existed, and young children (ages 3.5 years old) were unlikely to attend any preschool due to the distances involved. In response, TGF crealed 11 community kindergartens, the￿bY enabling local children lo gain access to education clos& to home. All 11 kindergartens have been assessed lo meet Cambodia's rninimum standards. Of these, 6 have b88n officially handed over lo local aulhorilies, wilh ongoing oversight from the relevant departments and ministry, ensuring their suslainabilily. The remaining 5 kindergartens are slill supported and monitored by TGF as they await transfer to local authorities Achieved over 900A enrolment in primary schools by kindergarten graduates It is a significant achievement that over 900kn of children graduating from our kindergartens go on lo enroll in primary schools. This success has been instrumental in laying a foundation for long-lime learning. Th8 small gap lo reach 1000h enrollmenl is due lo families moving away from our target area before their children transition inlo primary school Incomè Generatlon Programme Installed savings groups across 39 villages 1,600+ households participating in TGF'S community savings groups Over $ 600,000 held in savings by community savings groups. enabling affordable loans for members and the communily 900￿ of yearly loans taken by savings group members directly support local farming and entrepreneurship Trained a lolal of 511 farmers Ihrough yearly inlegraled farmer field schools across our enlire largel area sincé 2017, directly benefiling 511 households by improving food stability and increasing income Eslablished 1 agriculture cooperalive with a nelwork of 100 small-scale farmers Supported over 30 villagers in launching and growing their entrepreneurial ventures Achieved a 300% increase in household incomes since 2012 TGF 2024 Final Aceounts.pdl11a02d873deb1142b2-9B6>261cbJ7250931 Page.. 5128 Temple Garden Foundarion Trustee's annual report and unaudited financial statements 31 December 2024 Trustees, annual report {rA)nlinu•d) Water, Sanitalion, and Health Achievements Built 7,697 lalrines. improving sanital¢on and hygiene across the region Distributed 1,953 water jars (500 liters each) and 1.593 water filtration systems ('Rabbit' model> to families. Dug 2 community ponds for piped water systems and 3 primary school ponds to improve water access in schools Installed over 500 household wells, enhancing access lo clean water Constructed 585 rainwater harvest systems (2.000 lilers each} for households Installed WASH (Water, Sanitation. and Hygiene) facilities in 11 primary schools Supported 2 communi118S to achieve open defecalion-free slalus Conneclèd 70+ households lo a communily-piped waler syslem Conducted weighl monitoring for over 56,000 childr8n sinc8 2009 Achieved 8 500/0 reduction in child malnutrition since 2011 and 60 % fewer severe malnutrition cases in children under 5 years old Actively supported 11 families wilh children under 5 suffering from malnulrition Ihrough nutritious garden projecls, promoting heallhier diets and sustainable food practices Constructed 1 health cenlre in Pongro Leur Infraslru¢ture Development Constructed 1 wooden bridge and local road system, improving connectivity and accessibility in rural areas These key achievements underscore TGF'S dedication to the communities of Chi Kraeng and ils people. With more than 16 years of continuous work in this region. we remain d88ply commilled to fostering sustainable rural development. 2024 Annual Achievements and Activities Building on these successes. TGF'S initiatives in 2024 have continued lo drive impactful and sustainable development across Chi Kraeng district. Summary of th• maln activities undertaken fi>r the publlc beneflt In relation to these objectives In 2024. TGF was actively engaged in $2 villages across 6 communes within Chi Kraeng, r8aching approximately 9,648 households and impacting a lolal of 44,489 villagers. Our inlegraled programs are tailored lo address the unique needs of different villages. focusing on.. Income Generation Projects: Implemenled in 41 villages. Childhood Education.. Introduced in 24 villages. Waler, Sanilalion, and Health.. Implemented in 1 S villages. This strategic deployment reaffirms our dedication lo comprehensively addressing community needs and promoting holistic rural development and empowermenl. Children's Educatlon Pro ramme CEP Overview In 2024, the Temple Garden Foundation's Children's Education Programme (CEP) continued to make significant strides in improving educational opportunities for children in Chi Kra8ng. By consislenlly engaging local communities. students, parents. teachers. and education aulhorilies, CEP has focused on enhancing access lo and Ihe quality of preschool and primary education. This year, key efforts ￿ntered on expanding library faciltties, providing early intervention for sludenls needing additional academic support, and slrenglhening scholarship and early childhood education programmes. These initiatives aim lo increase literacy rates and improve Ihe primary school survival rate, ensuring that more children slay in school and reach their acadèmic polènlial. Critical lo this mission is engaging slakeholders. demonslraling TGF'S commitment lo sustainable educational impacls in the region. TGF 2024 Flnal Acwjnts .rAlf11a02d873*b1142b2-986>281cbd7250931 Page.. 6 128 Temple Garden Foundation Trustte's annual report and unaudited financial slatements 31 DKember 2024 Trustees, annual report {conlinued> Overall Goal.. Improve literacy rates and primary school survival rates. In short: In 2024, the Children's Education Programme {CEP) positively impacled.. Benefited 2,500+ kindergarten and primary school students Supported the construction of 2 kindergarten buildings Renovated 2 primary school libraries Supported 286 students with supplementary classes Awarded 35 scholarships Trained & resourced over 90 teachers. librarians and directors Key Achlevements in 2024 Student Survival Rate: 93Yo across three target schools with the longest strategic influence. marking significant success in student relenlion. Llt•racy Profi¢lency.' 83% of students in grade 3 achieved reading proficiency, ffjflecling the effectiveness of literacy inlervenlions. Dropout Rate.. Reduced lo just 7% in grades 1-6 across three target schools. thanks lo largeled inlervenlions and increased community involvement. Repetition Rat•., Malnlained at 10% in grades 1-6, highlighting progress through supplemental classes and personalized learning iniliatiV8S. Projects and Regult8 Llbrary Renovatlons and Enhancemtnls Two additional libraries were renovated and equipped al Samaki Ekpheap and Pongro, adding lo an earlier total of four, bringing the lotal lo six school libraries. Each library includes child- friendly furniture, over 1,000 books, 25 lablels preloaded with educational apps. a laplop for librarian us8, and engaging KAPE materials. These facililies hav8 become vital community learning hubs, endorsed by education authorities during opening caremonies. Metrlcs and Impact.. Number ol Laptops Provided.. 2 Number of Tablets Provid8d.. So Number of Books and KAPE Materials Provided: 1,010 Number of Newly Renovated Libraries.. 2 Llbrary Usage (Average Monthly Statistics).. Sludenls Attending Scheduled Library S8ssions'. 93% Students Visiting Libraries during Free Time.. 520/0 Teachers Visiting Libraries during Free Time.. 530 Community Members Using Libraries.. 163 Tolal Materials Borrowed (BookslKAPE)'. 2,081 Supplementary Classes To address academic challenges early, supplemenlary classes were introduced for grades 1-3 in six primary schools. A lolal 01286 students identified as struggling academically participated in this programme, which focus8d on small class sizes and personalized attention. The programme achi8V8d an impressive attendance rate of 910/0 and significantly lowered dropoul and ￿petitIOn rales. TGF 2024 Final Acc£$L￿ts .pdf11a02d873*b1142b2-9869-261cbd7250931 Page.. 7 128 Temple Garden FoundaDon Tnjstee's annual report and unaudited financial statements 31 December 2024 Trustees. annual report (conlinued) Achievements.. 132 students regained their grade-level compet8nci8S Wlthin two months. For Ihose requiring additional supporl, smaller focus groups ensured they passed their grades by yearvend. Partlclpatlon Detalls: Weak Students Attending (Grades 1-3).. 286 Schools Included.. 6 o Attendance Rate.. 910/0 Percentage of Weak Sludènls Improved and Back on Track by Year-End.. 70¥0 Scholarship Programme The scholarship programme provided critical financial support lo five students annually, enabling them lo complete grades 4-6 desplte financial challenges. Selection criteria included commilmenl, family support, financial need. and collaboration wilh TGF'S income-generating programmes to ensure sustainable results. Achlevements In 2024.. Existing scholarship recipients advanced lo grade 5. Five new stud8nts in grade 4 received scholarships. Additional funding from the British Embassy and the Commonwealth Development Office enabled the programme to expand lo 30 new scholarships, bringing the total fecipi8nls in 2024 10 35. These 51udenls also benefited Irom supplementary support classes lasling four months. continuing into February 2025. Teacher and Librarian Training Regular Irainings enhanced educators, knowledge. skills, and molivalion, ensuring quality educat￿n delivery. Key Metrlcs.. Teacher Training Sessions Conducted: 3 (30 participants) Librarian Workshops Conducted: 3 (22 librarians trained} Teachefs Supported with Slipends for Supplementary Classes.. 16 Monthly Teacher Meetings: 10 (67 participants across 5 schools) Early Childhood Education (ECE) In partnership wilh local stakeholders, TGF undértook si9nificanl upgrades to kindergarten facilili8S, providing 50°/o ol the funding. Comprehensive support was exlend8d lo teachers, parents, and ECE commillees to ￿InforCe TGF'S role in supporting early childhood development. Achievements: Total Regisl8red Children.. 107 (Ages 3-8> Curriculum Compleltsjn Rate.. 970A Average Monthly Allendance: 85010 ECE Teacher Training.. 22 leachers assessed as Very Good" after refresher training {up from O pre-training). TGF 2024 Flnal ACtOL￿ts.pd1llao2d8134bl142b2-SB6￿281Cbd725(￿3] Page.. 8 128 Temple Garden Foundatyon Trustee's annual report and unaudited financial Sts￿Ments 31 Decembor 2024 Trustees, annual report (continued) Income Generalion Pro ramme Overview Th8 In¢ome Generation Programme empowers local communilies lo achieve economic 9rowth and sustainability through access to savings, affordable credit. and enhanced agricultural practices. In 2024, the Pfogramme focused on strengthening financial autonomy, advancing modern farming techniques, and improving livelihoods across multiple villages. In short: In 2024, the Income Generation Programme achieved the following.. Trained 85 larmers through 14 in18grated Farmer Field School courses Helped 25 savings groups adopt doital bookkeeping through training sesstons Piloted a rice school with 8 farmers from the agricullural cooperative Organized 55 farmers inlo a chicken producer group Connected 2 individual entrepreneurs as chicken suppliers lo link producers ta markets Constructed 8 biogas units for households Key Achlevements in 2024 Integrated Farnier Field Schools {IFFSI Engaged 85 farmers (66 women, 19 men) across six villages through a 14-w8ek training programme covering chicken farming, vegetable production, fish farming, and mushroom cullivalion. Resources and advanced Ifainin9 were provided lo strengthen practical knowledge. Sub4ectors of Tralnlng: Chicken Production= Practical sessions on chicken faming fundamentals, breed selection, and disease management, with 83 members advancing to an advanced poultry course. Vegetable Productlon.. Training included fast composling wilh Effedive Microorganisms, pest control, and drip irrig81ion syslems, with 28 membars advanclng to sustain8ble g8rd8ning. Flsh Produclion: Farmers optimized fish rearing arKI feeding techniques, with 27 members participating in advanced training. Mushroom Cultlvatlon.. Nine members further devélopéd skills in selecling Optimal subslrates and harvesling techniques. Savings Groups and Digital Transformatlon Regular training and the introduction of 25 tablets equipped with custom Savings Group App enhanced financial transparency and record-keeping for 25 savings groups {oul of 39 total). Number of Savings Groups.. 39 groups supporting financial stability and d8velopmenl across 39 villages in 5 communes. Total Number of Savings Group Members.. 1.739, with 1,689 female members making up approximately 970A of the total. Active Participants in Loans.. 1.255 households, out of which 1,190 loans were taken by women. Total Loan Amount Circulated.. $ 629,330 in loans, actively supporting the LY)mmunily's financial needs and growth. Lowest Loan Taken.. $ 25 Highest Loan Taken.. $ 6,500 o Average Loan Per Household.. $ 498 Loan Usage.. Savings groups supported household5' diverse financial needs, with loans granted for.. Agriculture (690A of total loans).. Enabling farmers to expand and improve operations with a total of $ 435,398 loan8d to 875 borrowers (out ofwhich 831 were women). TGF 21Y24 Final knounts.pdl11a02d873*b1142b2-9889.261cbd72S0931 Page: 9 128 Temple Garden Foundation Trustee's annual report and unaudited finanuntS .P¢YI11ao208734b1142b2-986￿261cbd72SOY3] Page: 11128 Temple Garden Foundauon Tnjstee's annual report and unaudited financial statements 31 December 2024 Trustees, annual report {conlinuad) Nutrition Gardens Initiative The initiative focused on tackling malnutrition by empowering families lo establish home gardens. which improve access to nulrient-rich produce for healthy child development. Expanded programs were implemented in ECE Kindergartens and the Pongro Kraom Health Cenler. Home Gard•ns for Families.. Two Iraining sessions were conducted on composting. growing lechniques, and Bio- EM methods (using beneficial microorganisms lo improve soil health). Five new home gardens were established, with five families selected and Irained. o Additional training covered mushroom growing, bio-fertilizer, and bio-pesticide. Home Gardens in ECE Kindergartens.. Nutrition gardens were set up al Ta Nguon and Thnal Louk ECES, with mulliple community meelings h81d lo promote their inlegralion and encourage home garden adoption. Home Garden at Pongro Kraom Health Center.. One garden was created, supported by four training sessM?ns. Nulritlon Gardens . Assessment Hlghllghts The 2024 assessment of the home 9arden project revealed significant positive changes for families with malnourished children under five in rural Cambodia. Key impacts included the following.. Improved Child Nutrition and Health: Families reported that children under five now eat 8( 900A more vegetables than before. resulting in heallhier weights and hlgher overall r8sili8nce lo illness. For example, one lamily noted that their child, who frequenlly experienced fevers. now maintains a healthy weight and experiences fewer illnesses. Enhanced Famlly Well-belng.. Adults also benefiled from increased vegetable intake, reporting improved heallh, fewer illnesses, and greater peace of mind from providing nutritious meals. Financial Security and Empowernienl.. Some families eliminated vegetable exp8nses 8nlirely, while others began generating addilional income by selling surplus Produce. Thriving Community Gardens.. Knowledge-sharing among neohbors led to widespread exchanges of surplus produce, seeds, and farming techniques, fostering a culture of food S8curlty. Two participating ECE cenlers inlegraled their gardens into daily education activilios. seNing as models for Ihe wider communily. Sustainability Through Education and Empowerment.. Participaling families were educated on basic yet effective gardening method5, enabling Ihem lo independently sustain healthy gardens year after year. Conf¢dence in conlinuing these efforts remains high. Strategy Review and Future Directions In 2024, a comprehensive slralegy review was conducted lo optimize the WASH Programme and set objectives for the 202>2027 period. Key strategic insights include.. Sustalnable Water & Sanitation.. Objective.. Ensure year-round acc8ss lo safe water, while addressing dry season challenges. Actions.. Expand piped water systems, ￿nStruCt new water infrastructure. and integrate WASH facilities into new schools. Holistic Health & Nutrition.. Objective.. Broaden focus lo address comprehensive household food security. Actions.. Eslablish nutrition gardens in ECE cenlers and primary schools while expanding support for al-risk families. 10 TGF 2024 Final Aecounts.pdf11a02d873*b1142b2-g86>261¢￿￿725oY3] Page.. 12 128 Temple Garden Foundation Trustee's annual report and unaudited financial statements 31 December 2024 Trustees, annual report (continued) Strategy Review and Future Dire¢tions (contlnued) Communlty Safety & Well-belng.. Objective: Strengthen emergency response capacity and promote accidenl pravenlion. Actlon8'. Provide First Aid training and conduct communily awareness sessions. Strale9ic Health Partnerships.. Objective.. Increase reach through expanded collaborations. Actions.. Formalize partnerships for health education and vision care, conducting screenings and surgeries. Rèserve Policy TGF has raised enough unrestricted funds lo enable operations to end 2024 with some funding for 2025 also secured. TGF remains a small Charity operation {2024 Budgel is circa USD 300,000) with the flexibility to adjusl budget spending wher8 necessary depending on funding. The Iruslees and management continue lo raview expenditure and income on a monthly basis and will make adjustments rf and when required. Financial Review The financial p8rforman¢e is sel out on page 13 and 14 of Ih8se financial slalemenls. The surplus for the year is $106,972 {2023.. $42,634) Al 31 December 2024, the Trust had net assels of $535,127 {2023. $428,155) represenled by $100.000 {2023.. $77,506) of designated funds, $nil12023.. $9,554} of restricted funds, and $435,127 (2023.. $341,095) of unreslricled funds. The Trustees consider the financial performance to be salisfaclory. Flnancial Control The trustees acknowledge responsibility for the company's system of internal financial control and believe the established systems including the compulerizalion of the company's financial accounts are appropriate lo the not-for-profil charitable organizalion. No material losses or contingencies have arisen during the 12 months operations that would require disclosure by the trustees. Al the time of 8pproving these accounts it is the intention of the direclors to continue lo support the company, the funds raised being suff icienl lo ensu￿ the company has adequate resources lo continue ils currenl nol-for-profil 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 slate of affairs of lh8 company for the 12 months lo 31st December 2024. Suitable accounting policies have been established and applied consislenlly and disclosed with reasonable accuracy the financial position of Ihe company. Appmval of the accounts These financial stalemenls have been prepared in accordan￿ wilh the sp8cial provisions of Part 15 of the Companies Acl 2006 relating lo small charitable companies and are signed on behalf of the Board by.. Peier Wld - 2025-04-01. 1 S.'04'.47 UTC Peter Wild Truslee 1 April 2025 11 TGF 21Y24 Final Accounts.pdf11a02d873*b1142b2-9869-261c*d7250931 Page.. 13 128 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 2024 which are sel out on pages 13 10 25. Respeclive responsibilltles of trustees and examiner The charity's trustees {who ar8 also th8 directors of Ihe company for the purposes of company law) are responsible for Ihe preparation of the financial slalemenls in accordancd with Ihe requirements of the Companies Act 2019. The charity's trustees consider that an audit is not required for the year under seclion 144 of the Charities Act 2011 ("Ihe Charities Act") and that an independent examination is needed. The charity's gross income exceeded £250.000 and l am qualifEd to undertake the examination by being a qualified member of the Inslilule of Chartered Accounlanls of Scotland. 11 is my responsibility lo-. Examine the financial slalemenls under section 145 of the Charities Act; Follow the procedures laid down in the general Directions given by the Charily Commission (under section 145{51{b} of the Chari118s Act); and Slate whelher particular mallers have come lo my atlenlion. Basis of independent examlner's report My examination was carried out in accordance with the general Directions given by Ihe Charity Commission. An examinalion includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records 11 also includes consideration of any unusual items or disclosures in Ihe financial stalemenls, and seeking explanat￿nS from the Iruslees concerning any such mallers. The procedures underlaken do not provide all the evidence that would be required in an audil, and consequently no opinion is given as to whelher the financial slalemenls presenl a "true and fair view" and Ihe report is limited lo those mallers set out in the statement below. Independent examiner's stalèment In conneclion with my examination, rK) maller has come lo my allenlion lo Indlcale Ihat: accounting records have not been kepl in accordance wilh Seclion 386 of the Companies Acl 2006; the accounts do not accord with such records.. where accounts are prepared on an accruals basis, whelher they fail lo comply wilh relevant accounting requirements under section 396 of the Companies Act 2006. or are not consistent with the Charities SORP {FRS 102) any maller which the examiner believes should be drawn to Ihe allenlion of the ￿ader lo gain a proper understsnding of the accounts. .1 hmdrtw Nlbloc*- ?025 04 01, 09'.31'00 UTC Andrew Niblock CA (Independenl Examin8r) Partner For and on behalf of Henderson Loggie LLP 10- 14 Waterloo Place Edinburgh EH1 3EG 1 April 2025 12 TGF 2024 Final A¢¢ounts .PsYf11a02c5873*b1142b2-986>261¢bd7250931 Page: 14 128 Ternple Garden Founda￿￿￿ 31 December 2Q14 ststoment of flnanclal actlvltles {Incorporatlng Incomo and expanditure account) ft¥r th•y••r •nd•d 31 D•c•mb•r 2024 T•t41 lundi 2024 Tol•l nds D•¥lon4t• 2024 Unr•itrlct•d R•Blrfct•d 2024 D•signAl•d 2023 Unreslrfclod 2023 Re$lricled 2023 2024 2023 Donal1￿$ Sr￿ 199•ry Acliviligs lor 9en8r41￿ng lundl Inctyn8 from Inv88im•n Oth•r hcom• 212,341 1•7,465 10,797 180 52.12 214,471 197.415 10.797 1•0 273.962 45.375 5,165 4,376 28.248 302,228 45,375 5,185 4,378 Tot41 In¢om• .717 52.12$ 472.91J 326.898 28.248 357,144 Exp•nditur• on.. Coalo ol rai￿n9 lundts charft8b￿ ac11vil￿6 112,9301 189.4J91 112.gJ•l 128J,a841 lJJ3,OOJI IBI.8521 1232,6S61 T•t•l •xp•ndllur• 182,J771 120),S141 131J.M11 {81,8521 12)2,6581 N•t In¢om•ll•xp•ndltuv•l 338.410 12Jl,4381 lo1,￿2 247,048 1204,4121 42,634 Tr*nil•ri b•fvA•n fund• 15 22,494 1244.2781 221.bI4 1204,4121 204.412 N•t mo¥•m•nt In tund• 22,494 94.032 1•,SS41 106,972 42,631 42,634 T•t*l lund* br•u•hlloN**rd 77,$00 341,095 9,554 428,1SS 77.506 298.461 9.554 385.521 Totsi fund• cath•d f•N•rd 100.000 •JS.127 SJS.127 77.508 341.095 .554 428.155 13 TGF 2024 FlnBI Aco)untJ.pdll1é02d87>th1142b24e69-2el¢Od729)93IP¥J•.. 15128 Temple Garden Founditlan Trusfees'*Muil r*p¢rt unludited flDinciil 31 D•cl￿￿Er 1024 Balance Shoot *131 D•c•mb•r 2024 Toi•l lut)d• 2024 Tolal Iunds 2023 iIM••trl¢t•d 2024 R••trl¢l•d 2024 D•slgnai•d Unf•gIr￿lI￿ 2023 2023 2D24 2023 Ilx•d ••*• T•ngibl0 888815 1Q.297 iQ.ZWT 15.380 15.380 Curr•nl Slock Debbla Ca8h 91 b8nk and In h4nd 1,JJ6 9.02• 420.J9(1 I,JJ6 9.52• 520.390 401 12 16.094 322.013 16,094 408,872 100.QQO 77.%)6 9.153 ioo.ooo 431,253 531.355 77.5CK3 338,107 425,187 Curr•ni IlabJllll•i cr￿110￿.. wnounl$ lallirvJ wiiNn on• y••r 6,428} 18,428 112.3921 N•t curr•nt **#•ii 1DO.QOO 424,130 S24,8JO 77,SC 921,715 412,77S ioo,Mo 43S,127 S35,127 77.5C6 341,095 426,1SS N•t ••*•t• 10Q.QOO 435,127 935.127 77.5 341,095 428.155 Fund• ￿ lh• ¢hwlty DasignBlad fund Unrnslricl•d tund R•81ncl•d funds 10D.MO 43J,127 77,$08 341,095 9.554 Total ¢h8rlty fund* SJ&.127 428,155 14 TfjF 2024 FI￿1 A¢￿￿8.￿￿1111ao2rt87$ots1I42b2-ge8g-2ll¢bd725Og3l P4e'. 18128 Temple Garden Foundation Trustees. annual report and unaudited flnancial statements 31 December 2024 Balance sheet (continued) at 31 December 2024 The charitable company is enlilled lo exemption from audit under the provisions of seclion 477 of the Compani8s Acl 2006 for the year ended 31 December 2024. The members have not required the charilable company to oblain an audit for ils financial slalemenls for the year end8d 31 December 2024 in accordan￿ 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 Ihe Companies Act 2006: and preparing financial slalements which give a true and fair view of Ihe stale ol affairs of the charilable 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 requir8m8nts of the Companies Act relating lo financial slalemenls, so far as applicable lo the charitable company. These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relaling lo small charitable companies and in accordance with FRS 102 SORP. The financlal slalements were approved by Ihe Board of Trustees on 1 April 2025 arKI stgned on ils b8h811 by.. Ptier Wild- 2025-04-01, 15."04'.4P UTC P•ter Wild Trus188 Registered company numb•r.' 06613231 15 TGF 2024 Final Act4)unts .pdl 1la02d87￿bll42b2.986￿26l(bd725093l Page.. 17 128 Temple Garden Foundation Trustees. annual report and unaudited financial statements 31 December 2024 Notes to the flnanclal statements Accounting policies The following accounting policies have been applied consistently in dealing with the ilems which are considered material in relation to the company's financial slalements. Accountlng convontlon The financial statements have been prepared on a going concern basis in accordance with applicable accounting standards and under the historical cosl accounting rules and in accordance with applicable accounting slandards. The charily is a public benefit entity. The accounts comply wilh the Stalem8nl of Recommended Pra¢li¢e {SQRP) FRS102.' Accounting and Reporting by Charities {r8vis8d 2018) and with the Financial Reporting Standard applicable in the Uniled Kingdom and Republic of Ireland {FRS 1021 and wilh th8 Charities Act 2011. The accounts comprise two primary financial stalemanls, the Slalemenl of Financial Activities (incorporating the income and expendilurel and the Balance Sheet. Temple Garden Foundalion meets the definition of a public benefit enlily under FRS102. Golng concern These accounts have been prepared on the going con¢ern basis which assumès thal the charily will continue ils operations. There are no malerial uncertainlies Ihal exist or material changes in the way the charity operales and, the Directors consider it appropriate lo prepare accounts on a going concern basis. Forelgn Currnn¢y The charity operates primafily in Cambodia. a country in which the operalional currency is US Dollars. The financial stalemenls have Iherelore been presented in this operation currency. Incoming resources All incoming resources affj included on the Slatemenl of Financial Activities when the charity is legally 8nlilled lo the Income and the amount can be quanlrfied with raasonable accuracy. Resources expended Expendilure is accounted for on an accruals basis and has been classrfied under headings thal aggregate all cost related lo the category. Where costs cannot be direclly atlribuled lo particular headings they have been allocaled lo activities on a basis consislenl. with Ihe use of resources. Tangible fixed assets Tangible fixed a5sels are staled al cost less depreciation. There is a de-minimus level of $200 below which assets are not capilalised. Depreciation is calculaled so as lo write off Ihe cost of an asset, less ils eslimaled residual value, over the useful economic life of that asset as follows.. Computer equipment Office equipmenl Planl and machinery Vehicles 330A straighl line 330A slraight line 330/0 slraight line 33% straight line 16 TGF 2024 Flnal ACt￿￿ts .pdf11ao2¢1873*b1142b2-986￿￿lthd725og3j Page.. 18 128 Temple Garden Foundation Trustees, annual repon and unaudited financial statements 31 De¢tmber 2024 Notes to the financial statements {continu8d) Accountlng pollcies (contlnu8d) Stock Stock consists of items purchased for use on the various projects undertaken by the charity. Stock items are held al cost and are released to the Statement of Financial Activities as they are used. Debtors Other debtors are recognised at the settl8menl amount due. Prepayments are valued al the amount prepaid net of any trade discounts due. Cr•ditots and provl$lon$ Creditors and provisions are recognised where the charity has a present obligation resulting from a past evenl Ihat will probably resull in a transfer of funds lo a third pariy and Ihe amount due to sellle the obligation can be m8asured or estimated reliably. Creditors and provisions are normally recognised al Iheir selllemenl amount after allowing for any trade discounts due. Taxation The charity Is exempt from corporation tax on ils charilable aclivilies. Cash flow statement The company is exempl from the requiremenl lo prepare a cash flow statement on the grounds Ihal it is a small entity. Fund accounting If parts of the unr8slricled funds ar8 earmarked al the discretion of the Trustees for a particular purpose, they are designated as a separate lund. Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the Truslees. R8slricled funds can only be used for parlicular reslricled purposes wilhin the objecls of the charity. Restrictions arise when specified by the donor or when funds are raised for particular r8slricled purposes. N•t Incomlng resourc•8 2024 2023 Nel incoming resource5 are slated after charging Depreciation - Owned assets Independent examiner's fee 6,673 3,620 4,379 4,059 17 TGF 2024 Flnal A￿o￿lS .pdfI1aO2d873*b1142b2-986￿28IcIJdT2%J93l Page.. 19 128 Ternp￿ &rdEn Foundauon Trusteos. *nnuil repon ind un•ud5ted nnanclal suiemenu JI l>tt¢ffl￿r 2024 Notos to tho fSnanclal statements 1¢onÈiiiu6dJ Voluntsry Incorn• Do•lgnatod Unre8trlctod Re•tflcted 2024 2024 2024 Total 2024 Doslgn818d 2023 Unreslrlcled 2023 Reslricled 2023 Tol81 23 1J9,990 1S9.990 159.990 10.000 23.320 169,990 10.ODO 23.320 17.581 60.672 Siam Comrn•rcial Bank Goidm•n Sach uwc 10000 17.947 17.947 $2,)$5 369 23,810 17.581 Individu81 dorrt) Villager Incom• Olh•r S2,J8S 80,672 2),110 9,980 213,34LI 52,120 4.471 273,982 28.246 302.228 A¢tlvltl•• lor ll•n•rntlng fund• D••lgnat•d Unr••trlcted R•itflct•d Z1124 2024 1034 Totgl 2024 Oesignaled 2023 Unr88tricl8d 2023 R881dcted 2023 Total 2029 I97.￿$ 1•7,48S 45,375 45,375 Inv••tm•nt In¢om• DMlgnat•d Unr••lrl¢t•d R••trl¢t•d 2024 2024 2024 Tot41 2024 D?8ign81ed Unreslricled 2029 2023 R851rtcted 2023 Total 2023 Bank Inl•rn•l 10.7•7 10,797 5,165 5,165 IB TCJF 2QZ4 KM1flli02d87&#b1142b2-9e8go81cbd725OB31 P4e.' ZOI 28 Ttmpk &rdpn FounthiiON Trusiqes. rEPOrt4nd U￿aL￿1*d finènclil iuiemenu 31 Deebl142èz4868-2ol¢b07Z￿￿31 Ptyv. 23128 Temple Garden Foundation Trustees, annual reporc and unaudited financial sutements 31 December 2024 Notes to the financial statements (continued) Trustees, remuneration and benefits No Trustee received remuneralion or benefits in tha year ended 31 December 2024 (2023.. 0 tnislees - $Nil). Trustees, éxpeftses No Trustee received reimbursemenl of expenses in the year ended 31 December 2024 (2023." O trustees - $Nil). 10 Staff costs 2024 2023 Wagas 8nd salaries 151.569 152,726 No employee received remuneration in excess of $75,128 (£60,000). The average number of employees during Ihe year was 13 (2023.. 13). Compensatron paid lo key management personnel was $49.114 {2023,. $43,033). 11 Tangible fixed assets Computer equipment Office èquipfflent V•hi¢l•s Tolal Cost Al 1 January 2024 Addition$ Disposals 5.280 1.590 2.485 32.568 40.333 1,590 Al 31 D8camber 2024 6,870 2,485 32,568 41.923 D•pr•¢iation Al 1 January 2024 Charga for year Disposals (4,6901 {6881 {1,9881 12681 118.2751 (5.7171 (24,953) {6,673) Al 31 Docember 2024 {5,378) (2,256) 123,9921 {31,6261 Net book value Al 31 December 2024 1,492 229 8.576 10.297 Al 31 December 2023 590 497 14.293 15.380 22 TGF 2024 Flnal Accounls.pdl11a02d873eb1142b2-9869.28ld>d7250931 Page: 24 128 Ttmple Garden Foundation Trustees. annual report and una¢Jdited financial statements 31 December 2024 Notes to the flnancial statements (conlinued) 12 Debtors 2024 2023 Other debtors Prepayments and accrued income 7,776 1,753 15.888 206 9.529 16,094 13 Credltors: Amounts falllng due wlthln on• year 2024 2023 Other creditors Accrualg and deferred income 1,651 4,774 7,867 4,525 6,423 12,392 14 Analysis of net assets Fixed assetB Current assets Current 2024 N•t fundx Designated lunds Future funding 100.000 100,1)00 Unrestricted fund5 Field Support 10.297 431,255 16,425) 435,127 Re5trict•d lunds He8llh Programm• Tolal funds 10,297 531,255 16.425 535,127 2023 Fixed assels Current assets Cuffent liabilibes Nel funds Deslgn&t•d funds Future funding 77,506 77,$06 Unrestricted lunds Field Support 15,380 338.107 {12.392) 341,095 Restricted funds Health Progfammo 9,554 9,554 Tolal fvnds 15.380 425,167 {12,3921 428,155 23 TGF 2024 Final AcCo￿ts pdfl1a02d873eb1142b2-986￿28ldMl725093l Page.. 25 128 Temple Garden F