Cambodian Children's Fund UK
Registered Charity Number: 1135214
Trustees. Report and Financial Statements
for the Year Ended 31 December 2023
Apartment 44, 14 Newman Street.
London W1T 1PB
07870 592130
admin-uk
cambodianchildrensfund.or
www.cambodianchildrensfund.or

Carnbodian Children's Fund UK
Ra￿Stered Charity Number 113521
Trustees Report and Financial Statements
Year Ended 31 Decemter 2023
Index
Page
Legal and administrative information
Report of the Trustees
Report of the independent examiner
Statement of financial activities
Balance sheet
10
Notes to the financial statements

Cambodian Children's Fund UK
Registered Clk8rity Number 1135214
Trustees Report and Financial Statements
Year Ended 31 D8C8mb8r $1Y23
Legal and administrative information
Name ol Charlty:
Cambcmjian Chiklren's Fund UK
Working Name":
CCF-UK
Charrty reglstratlon number:
1135214
Prlnclpal Address:
Apartment 44.
14 Newman Street.
London WIT IP8
Telephone:
0787 0592130
Email=
admin-uk@cambodianthild￿n$fUnd.orS
Webslte:
www.cambodianthildrensfund.org
Trustees:
Mr Duncan Neale (appointed December 2013)
Mrs Andrea Heginbottorn (appointed Septernber 2017)
Mr Axel Maier {appointed June 20181
Mr Scott Ne8son (appointed September 20191
Mr Michael Griffiihs (appointed November 20191
Ms Noni Ware {appointed September 2022}
Mr. Dan Fk>berts (apwinted December 2023)
Bankers:
Bardays Bank
Fenchurch Streel
Leicester
LE87 28B
Independent Examlner:
Ms AdelaKle Amoafo
54 Monroe Crescent
Enfi81d, MI￿18S8x,
EN14HT
' The name"CCF-UK" is registered as the Charivs working name ￿1h Ihe Charity Commission and with
Ihe Chanty'sbank8rs

Cambodian Children's Fund UK
Registered Charity Number.. 1135214
Trustees Report and Financial Statements
Year Endéd 31 December 2023
Report of the Trustees
The Trustees present their report along wilh the financial statements of the Charity for the
year ended 31 December 20Z3.
The Cambodian Children's Fund UK is a UK-based, non-govemmental, non-polrtical, non-
religious charity. It is constituted under a Trust Deed dated 28 November 2W9 and is
registered with the Charity Commission under registration number 1135214. The legal and
administrative infomiation set out on page 1 forms part of this report.
The financial statements have been prepared on the basis ol the accounting policies set
out in note 1 to the financial statements and comply with the Charty's Trust Deed and
Accounting and Reporting by Charities - Statement of Recommended Practice (SORP
2005). Although not a requirement, the Chaiity has opted to make additional voluntary
disclosures in line wtth best practice for larger charities.
Structure. governance and rnanagemenl
The Trustees who served during ihe period are shown on page 101 this report.
The Charity is wholly managed by its Trustees. none of whom receive any remuneration
or compensation for costs incurred in perforrning their duties. The Trustees meet at least
quarterly. Trustees manage the financial and day-to-day administration of the Charity on a
rotating basis. The Charity does nol employ any staff and all volunteers are required to
meet their own expenses. However. CCF UK does pay for support on fundraising and
administration
Trustee recruilment, induction and training
The Trustees have the power to appoint new Trustees by a resolution passed al a special
meeting of the Trustees. According to the Trust Deed, all Trustees are appointed for a tenm
of two years. New Trustees are nominaled by existing Trustees and appointed on the basis
of a majority decision of the Trustees. following an assessment ol whether they have the
necessary skills to contribute to the Charivs management and development. A suitable
candidate may be invited to observe a Trustee meeting prior to taking up any appointment.
All initial and new Trustees are required to have completed Declaration of Eligibility and
Conflict of Interest Fonns.

Carnbodlan Children's Fund UK
Registered Charity Number.. 1135214
Trustees Report and Financial Statemenls
Year Ended 31 December 2023
New Trustees are encouraged lo meet with the management of Ihe Charrty's beneficiary
organisations in Cambodia. Trustees are encouraged to visit the projects in Cambodia.
Currently. there is no on-going training policy in pla￿ for Trustees.
Objectives of the Charity
The objectives of the Charity, as set out in Ihe Charity's Trusl Deed, in the period under
review were:
(1) To promote and advance the education of the public in subjects relating to suslainable
development and the protection and enhan￿rnenI ol the country and young people of
Cambodia. Sustainable development means 'development wfiich meets the needs of the
present without compromising Ihe abilty of fulure generalions lo meet their own needs..
(2) To act as a resource for young people up to the age of 25 living in Cambodia by
providing advice and assistance and organising educational, health and other programmes
as a means of:
advancing in life and helping young people by developing their skills, capacities
and capabilities to enable them lo participate in society as independent, mature
and responsible individuals;
b. advancing education",
improving health.,
relieving unemployrnent"
•. providing recreational and leisure lime activty in the interests of social welfare
for people living in the area of benefit who have need by reason of their youth,
age, infimity or disabilty. poverty or social and econom￿ circumstances with
a view to improving the condilions ol lrfe of such persons.
(3) To cary out any purpose for the benefit of young people in Cambodia which is
Charitable according to the law of England and Wales, as ihe Trustees in their
discretion decide.
The Charity delivered its charitable objectives during the period by identifying and
approving financial granls to a partner organisation. Funding the work carried out by
partner organisation{s) was chosen as the optimum model for the Charity, as the Trustees
consider it inefficient and unproductive fr'nancially to establish its own infrastructure and
slaff in Cambodia.
During the period. the Charity made tinancial grants to the Cambodian Children's Fund, a
charitable organisation registered and operating in Cambodia. The Trustees have therefore
complied with their obligation to exercise their powers and duties for public benefit.

Cambodian Children's Fund UK
Registered Cha17ty Number.. 1135214
Tru8tee8 Reporl and Financial Statements
Year Ended 31 December 2023
Review of activities, achievements and perforniance
The Charity was registered as a Charity in England & Wales on 25 March 2010 and was
officially launched on 14 September 2010. During the period 1 January 2023 - 31
December 2023. the Charity's donor base conlinued to strengthen its partnership with the
Cambodian Children's Fund {CCF), a charity registeréd in Cambodia and based in the
capital cty, Phnom Penh. Based on CCF'S demonstrable ability to use donated funds
efficiently and to meel the objectives of the Charity, the Cambodian Children's Fund UK
continued to make financial grants to the Cambodian Children's Fund (CCF). The CCF was
founded in 2003 and provides life-changing education. n¢)urishment and medical care to
vulnerable children from some of Cambodia's most destitute communities. The CCF
Currently cares for about 1,800 children and universty students and has an intemationally-
acclaimed reputation for its highly eff￿lent use of donor funds.
Total grants of US$ 62,135 (£50.000) were awarded lo CCF in the period 1 January 2023
31 December 2023.
Advancing education - core and Supplemental education for school students
Funds of $51,179 {£41,184) of the grants made during 2023 were allocated to support the
education budget for an average of 1.432 students attending school during the year. This
represents 1.4•/o of CCF'S education programme. a programme that provides the full Khmer
General Education curriculum for secondary level students and also provides additional
lessons in English, Khmer, mathematics. science. IT. social studies, the arts & home
economics for children at primary school level. This has helped support a100 /0 overall
state school pass rate for CCF students and has helped 71 students get to university in the
23124 academic year. which is a remarkable achievemenl considering that they spent their
fomiative years working on a garbage dump in Phnom Penh.
Other pledges
Other pledges were received to cover supporting a range of activities including to support
the Girls to Grannies Village appeal and a malched funding appeal matthed by the Jackson
Kemper family for a programme to provide a safe home, healthcare and education for CCF'S
benefi'ciaries.

Cambodian Children's Fund UK
Registered Charity Number." 1135214
Trustees Report and Financial Stalements
Year Ended 31 December 20¥8
FSnancial review
All of the income of the Charity arose as a result of direct financial donations or from
fundraising events.
The Charity had brought lomard funds of £34,015. During the year, the Charity raised a
total of £148,268 for its charitable purposes, a modest decrease on the previous year mainly
as a result of a decrease in Foundalion and individual donor donalions compared to the
previous year. The Covid pandemic has made lurKAraising in the corporate world.
significantly more challenging.
£26,213 of this total was donated via JustGiving. Just Giving charge 5 /0 for their work and
there ks a card processing fee (rf appropriate) of 1.25%.
£61 ,168 of Ihis total was donated via Stripe, a relatively new paymenl platform adopted by
CCF in 2020 due to its low processing lees of 1.75%. In addition Gift Aid, where allowed,
is also recovered on this income.
The Charity has adrninistrative, fundraising and other overhead costs for the year ended 31
08cember 2023 that amounted lo £29.170. This has decreased on the previous year as
the Charity has had less fundraising activities compared to the previous year.
The Charity made a grant to beneficiaries in the period of £50,OCK), leaving net reSoUr￿S
of£103,113.
Reserves policy and risk managemenl
In order to ensure Ihat the Charity is able to function properly and continue to meet its
ongoing capital and revenue commitments for the projects tt supports, the Trustees
maintain a certain level of reserves, by setting aside cash or other current assets at the
end of the year. The Charity's Reserve Policy state Ihat the Trustees will at all times ensure
that the charity Carries sufficient reser¥8s to meet any short tenn unforeseen financial
pressures. Reserves not othepwise invested as set out in this document will be invested
where practicable in a Savings Accounl with the bank accruing interest.

Cambodlan Chlldren's Fund UK
Registered Charity Number.. 1135214
Trustees Report and Financial Statements
Y8ar Ended 31 D8cemb8r 2023
The Trustees have reviewed Ihe Charity's need for reserves in line with the guidance
issued by the Charity Commission. The Charity holds reseNes for the folbwing reasons:
to cover the future cost of capital commitments already entered into or under
negotiation.
lo cover the future running costs of each project for a period of at least oneyear;
as protection to enable the Chaiity to continue operating despite catastrophic or less
damaging events; and
to provide funds which can be designated lo specific projects al short tenn nolice.
This figure is constantly reviewed by the Truslees. As at 31 December 2023. the Trustees
estimated that the Charity required reserves of £25,000 based on the administrative
expenditure and running costs ol the charty in 2023. The Charity's total Unrestricted Funds
as at 31 December 2023 were £103.113 wh￿h meanl that the estimated reseNes were
covered in full, wilh a reasonable margin lo cover capital and other projects planned by the
Charity in 2023. This is a higher level of reserves Ihan is nomal. due to timing of payments
lo our partner organisation in Cambodia. wthich are transferred in US $. to achieve a
reasonably good exchange rate. The exchange rate deteriorated signif￿antlY in 2023 but
has since improved.
The Trustees of Ihe CharTty consider risk management to be of great importance. The
Charity has always considered the risks inherent in their aclivities and at all times this
consideration forms an important part of Ihe planning and decision-making process.
Voluntary help and gifts in kind
The Trustees are enormously grateful to the volunteers and friends of the Charity who
perfomied services for the Charity free of charge, carried out fundraising on the Charity's
behalf or donated theirtime and items forevenls, whTrch has enabled the Charity to operate
with minimal overhead costs during the course of its existence.
Future plans
The Charity will conlnue to worf( wth the Cambodian Children's Fund to support a number
of educational projects for children and young adults in PhncKn Penh.

Cambodian Children's Fund UK
Registered Charity Number.. 1135214
Trustees Reporl and Financial Stslemenls
Year Ended 31 December 2023
The Charity will also seek to attract addilional Trustees and high-profile supporters to bring
additional skills to the Charity and to generate greater awareness of the Charity and its
objectives among the general publio. The Trustees also intend to continue providing grants
to registered charitieslnon-govemmental organisations in Cambodia operating with
objectives which are in alignment with the Charity's obje￿$ and to meet 8merg8ncy
medical and nutritional needs as these arise.
Statement of Trustees. responsibililies in relalion to the finan¢ial statements
Charity law requires the Truslees to prepare financial statements for each financial year
which show a true and fair view of the state of affairs of the Charity and its financial activities
for that period.
In preparing those financial statements, the Trustees are ￿Uired to:
• select suitable accounting policies and ttien appty them consistently;
• make judgments and estimales that are reasonable and prudent;
state whether applicable accounting slandards arHd statements of recommended
practice have been followed, subject to any departures disclosed and explained in
the financial statements,. and
prepare Ihe financial slatements on the going concem basis unless il is
inappropriate to presume that the Charity will continue in operational existence.
The Trustees are responsible for keeping proper accounting records wh￿h disclose with
reasonable accuracy at any time the financial position of the Charity and to enable them lo
ensure that the financial slatements comply wilh the Charities Act 2006. They are also
responsible for safeguarding the assets of the Chartty and hence for taking reasonable
steps for the prevention and detection of Iraud and other irregularities.
Independent Examiner
The Truslees intend to ask Ms. Adelaide Amoafo ACMA, to undertake the independent
examination of the Charity.
Signed on behalf of the Trustees
Michael Grifffths.
Trustee
30 September 2024

Cambodian Children's Fund UK
Registered Charity Number.. 1135214
Truslees Report and Financial Slatements
Year Ended 31 December 2023
Independent Examiner's Report to the Trustees of the
Cambodian Children's Fund UK
I report on the financial statements of the Chaiity for the year eTKled 31 De￿mber 2023,
wh￿h are set out on pages 9 1014.
Respective res￿￿￿bilitieS of Trustees and e￿w￿lner
The Chanty's Trustees consider that an audit is not required for this year (under sectTron 43{2)
of the Charities Act 1993 (the Act) and that an ￿dePendent examination is needed.
11 is my responsibiltyto:
examine the financial statements (under section 43 of theAct);
to fomow the procedures laid dw) in the General Directions given by the Charities
Commission (under seclion 43(7){b) of the Act),. and
to state whether particular matters have come to myallentk)n.
Basis of the independent examlnerfs report
My examination was carried out in accordan￿ with the General Directions given by the Charity
Commissioners. An examinaticffl includes a rev5ew of the accounting records kept by the
Charity and a comparison of the financHI statements presented with those records. It also
includes consideration of any unusual items or disclosures in the financial statements, and
seeking explanaticfis from you as Trustees conceming any such matters. The procedures
undertaken do not provtde all the evKlerr£ tt￿1 would be required in an audit, and
consequenlty, I do not express an audit q)inion on the view given by the financial statements.
Independent examinerfs statement
In the course of my e￿amination, no matter has to my attention:
(11 gives me reasonable cause to believe thal n, any maletial respect, the Trustees
have not met the requirements to ensurethal:
proFer accountiro records are kepl a(￿rdan￿ wtth section 41 of the 1993 Ad); and
financial statements are prepared whNth agree with the a￿ntIng records and comply
th the accounting requirements of the Act,. or
(2) to which, in my opinion. atten￿n &￿Ild be dravm in orderto enaLle a proper uThle￿land1r￿
of firHncial statements lo bereaf￿d.
Ms. Adelaide Amoafo ACMA
54 Monroe Crescent
Enfield. Middlesex, EN14HT
Dated 9th October, 2024

Cambodian Children's Fund UK
RegiSte￿d Charity Number.. 1135214
Trustees Report and Financial Stslements
Year Ended 31 December 2023
ststement of financial activities (incorporating an income and expendlture account)
For the year ended 31 DecemberaE3
Nole
2023
2022
Donations
148,263
169.019
Bank Interest
Total Incoming Resources
169 019
Less: Cost of generating funds
Nel incoming resources available
For charitable activities
119,098
130,926
Charitable activilies
Nel incoming (outgoing) resources
69,098
(64,074)
Brought forward funds
34,015
98.089
Total funds carried forward
103113

Cambodian Children's Fund UK
Register8d Charity Number.. 1135214
Trustees Fleport and Financial Statements
Year Ended 31 December 2023
Balance Sheet
As at 31 December2(E3
Note
2023
2022
Current Assets
Debtors
Cash at bank and in hand
1.662
101,451
9,052
24,963
Net curreni assets
103,113
34.015
Net assets
Unrestricled funds
General funds
103,113
34,015
Restricted Funds
Total Funds
103113
The Financial Statements on pages 9 to 14 were approved by trustees on August, 2024
and were signed on their behalf by:
Michael Griffiths
Tnistee

Cambodlan Chlldren's Fund UK
Re￿stered Charty Number.. l 135214
Trustees Report and Financial Statements
Year Ended 31 Decernber 2023
Notes to the financial statements
1. Accounting policies
The financial statements have been prepared under the historic cost convention and
accordance with a￿lICable accounting standards. the Statement of Recommended
Practi￿ "Accounling and Reporting by Charities. (SOAP 2005) and comply with the
Charities (Accounts and Reports) Regulations 2005 issued under the Charities Act 1993,
as amended by the Charities Act 2006.
Incoming resources
Recognition of Incoming resources
These are included in the Slatement of Financial Activities (SOFA) when:
the Charity becomes entitled lo the resources:
the Trustees are virtually certain they will receive the resources; and
• the monetary value can be measured with sufficient reliability.
Donations andgrants
Donations and grants are only included in the SOFA when the Charity has unconditional
entitlement to the resources.
Investment income
This is included in the financial ￿aternents when receivable and is gross ofiax.
Expenditure and liabilities
Expenditure, which is tharged on an accrual basis, is allocated between:
expenditure incurred directly in the effort to raise voluntary contributions (costs of
generating funds): and
Expenditure incurred directly to the fulfillment of the Charity's objectNes (costs in
the furtherance of charitable activities).
Irrecoverable VAT is charged to SOFA as incurred.
Governance costs
Truslees do not receive any remuneration or compensation for costs incurred in perfonning
their duties and are required to meet their own expenses of attending meetings or visiting
projects or beneficiaries in Cambodia. In addition. the costs of the preparation and
examination of the statutory accounts and the cost of any legal adV￿e to the Charty or to
the Trustees on govemance or constitutional matters is provided free of charge or costs
are covered by supporters of the Charity. The Charity did not incur any governance costs
in the year ended 31 DecemberaE

Cambodian Children's Fund UK
Registered Charity Number." 1135214
Trustees Report and Financial Statements
Year Ended 31 December 2023
Administration and other costs
Wherever possible, the Charity seeks to obtain willing donors or supporters to provide
materials or services to the Charity. free of charge. This includes the cosl of designing and
hosting the Charity's website. the design of leafiets and olher publ￿ty materials. postage
and communication ¢OSis and the financial and general administration of the Charity. The
cost of providing such servtces is not included in the financial statements as a cost or benefit
in kind,
Grants payable
These are only recognised in the financial statements once the Charity has made an
unconditional commitment to pay the grant and this is communicated to the beneficiary or
the grant has been paid. whichever is the earlier. The Charity has nol made any granl
commitments of more than one year.
Liability recognition
Liabilities are recognised as soon as there is a legal or wnstructive obligation committing
the Charity lo pay oul resources.
Foreign currency
Transactions are denominated in foreign currencies are translated at th8 exchanga rate at
the date of transaction. All assets and liabilities denominaled in foreign currencies are
translated at the rate of exchange ruling at the balance sheel date. The resulting gain or
loss is dea￿ with in the SOFA.
Fund accounting
Unrestricted general funds represent incoming resourc8s on which there is no restriction,
but may be designated by the Trustees for a particular project or area of charitable activity.
Restricted lunds are funds that can only be used for particular restricted purposes within
Ihe objects of the Charity. They are incoming resources on which the donor has laid down
conditions relating to the expenditure thereon or when funds are specifically raised for
particular restricled purposes.
Gift aid reclaimable on donalions is included with the amount received and, where
applicable, credited to the relevant designated or reslricted fund.
Taxation
The Charity is exempt from taxation on its income and gains where they are applied for
charitable purposes.

Cambodian Chlldren's Fund UK
Registered Charity Number.. 7 135214
Trustees Report and Financial Statements
Year Ended 31 D￿rntser 2023
2. Expenses
The expenses of the Charity can be anatysed as follows:
2023
2022
Admin charges (Just Giving, Stripe, PayPal)
Fundraising cost
Admin support
3.093
19.692
3.222
28.242
17
3. Details of Charitsble Aclivities
The amount spent on charitable activilies is anatysed by programme area as follows:
2023
2022
Education of school children
Education of University Sludenis
Miscellaneous pledges
41.184
79.175
22.024

Cambodian Children's Fund UK
Registered Charity Number.. 1135214
Trustees Report and Financial sL￿ements
Year Ended 31 December 2023
4. Grants Payable in 2023
The Charity met its charitable pury)oses by making grants as follows:
2023
2022
Cambodian Children's Fund
5. Employee Costs
The charity has no employees.
6. Trustees. expenses and Yemunerntion and relaled party transaclions
Trustees are not paid any remuneration and are required to meet their own expenses.
except those directly incurTed as part ol the costs of slaging fundraising events.
7. Donated services
No material donated services were received in Ihe year.
8. Debtors
This represents payments made via Ihird paty payment methods (JustGiving, Stripe and
PayPal) not yet paid over to the charity including Gift Aid reclaimable Irom the UK
Govemment on donations by qualifying UK taxpayers giving a total of £1,662.
9. Cash ai bank and in hand
Cash at bank and in hand was as follows:
2023
2022
Bank balance
Petty cash
101,451
24.963