EMPATHY
INTERNATIONAL

EMPATHY INTERNATIONAL
Contents
Reference and Adininistrative Delails
Trusl¢es' Report
2to6
Iiidependent Examiner's Report
Stateinent of fii)ai)cial Activities
Balance Slieet
Notes to tlie Fiiiancial Staleineii15
Ioto 15

Empathy International
'Broken hearts helping break poverty"
Helping the rural poor through Education, Income generation and Aid
Empathy International Trustees Report 2023
& Unauditèd Account5 y&ar ended 31 Decembor 2023
Charlty name and number
Empathy International, Charity Registration number 1156970
Contact person IName and position)
Mr Andrew Hepburn (Project fleld manager)
Mrs Naomi Hepburn IPhD Agriculture)
Mr Thomas Frederick Paul Doble IEngineer manager)
Mrs Pamela Langsdon IRe¢ail manager)
projecls@empathyinternalional.org.uk
www.empathyinternalional.org.uk
@empalhy.poor
UK.. +441017484734274
Trustees
EmaS1 address
webslte
Insta8ram
Telephone & WhatsApp number
Project aim
Sustainable technical help and compasslon for the rural poor
Address
Rosilian, Tolgus Mount, Redruth, Cornwall, TR15 3TA
Accountlng perlod
lit January - 311t December 2023
Introduction
We are so passionate to reach, resource and release the poor, disadvantaged and marginalised
from all forms of poverty and in order to help pursue this goal Empathy International was
granted UK registered charity status on 8th May 2014.
Many rural poor in developing countries are totally dependent on basic agriculture/aquaculture
and natural resources for suNival. In the remoter parts of the developing world, rice provides
approx 80% of calorie intake. While rice is a source of energy, it doesn't contain all of the required
nutrients and consequently, malnutrition is rife. Over reliance on rice has left many children
undernourished, in some places 31% of children under 5 years are underweight and 48% of all
children experience stunted growth. Malnutrition affects both the physical and cognitive
development of children IRural Poverty Portal website} so helping improve sustainable farming
methods is so important.
"Empathy International is doing wonderful work to provide essential employment skills to poor
families all across Northern Lao5,
UK Amba55ador to Lao PDR John Pearson (2023)

Sustainabl Overcomin
Malnutrition and Povert
Through promoting sustainable income generating activities, education and tackling food
Security, the effect5 of both extreme poverty and malnutrition can be impacted for the better. The
challenge is that the poor not only lack money to start a small business, but they also lack access
to relevant training, education, on-going technical support and ultimately hope for a better
future.
The passion of Empathy International is to see the most vulnerable and disadvantaged being
reached, resourced and released from this poverty trap, through suitable grass-root income
generating initiatives and education in rural communities where individuals & families are
currently trained & helped with on-going technical advice and equipment..
Mekong Vocational Center proves future changing skills, trades and equipment to rural
families and has an educational licence from Lao government.
Bamboo school projects provides school uniforms, teaching materia l & school fees to rural
school children;
The production and provision of high quality fish & frogs from our fish hatcheries to rural
poor families.,
The production and provision of high quality mushroom spores & mushroom equipment to
villagers.,
The hands-on technical support helpin9 rural families with improved fish, pig & mushroom
farming,.
'Dignity" Rural Women's skills projects which trains young rural women in sewing, chicken
egg production, hairdressing & handcrafts. Each women is gifted their own sewing
machine to help start their businesses,.
Aquatic, animal & fungi disease management & manuals,.
Piggy Bank Project farm improves the breeding stock of local village pigs so proving
piglets to the poor..
Providing low cost solutions for feeds, storage, fertilisers & farming equipment;
Along vvith practical life skills training, we also endeavour to provide relevant and practical on-
going technical support and backup so that poor households can generate a sustainable income
and provide food security
This not only increases income and food security but also noticeably increases self-confidence
and hope.

Lookin
back on 2023
Improved the 'Piggy Bank Project, breeding program which promotes modern pig farming
methods to rural villages and while provides improved breeding stock to increase yield.
Improved Aquatic Program for our 2 hatcheries providin9 Increased survival rateslyields carp,
tilapia & frogs.
Expanded our rural mushroom growing program to new regions in Northern Laos farming with
simple, cheap and appropriate methods for landless poor which provides a daily crop to sell.
Continued with the Improved Mushroom Program which tests new and low cost growing
methods for farmers, in particular testing new sterilising methods.
Trained new staff in the production of quality of mushroom sporeslseedl for rural families.
Training of local Tra iners in income generation techniques and disease management
Expanded the LINK training program for motorbike mechanics for men and women.
Supporting youth internship in rural fish farming, mushroom farming.
Providing a small Compassion fund to help the extreme poor with warm clothing, food and
medical costs.
23 international volunteers, graciously gave their time to help the work of Empathy
International.,
Promoting the importance of sustainable development for the rural poor through social media
on Facebook and In5tagram & updated the new website www,ern
ath international,or
Lookin
forward to 2024
Starting new training courses in Introduction to Electrical and Solar.
Improving the Hair salon training facilities to allow more rural women to be trained.
Welcoming UK volunteering team with essential building skills te upgrade electrics throughout
center and building a new mechanics training building.
We are excited about new and expanding opportunities to help the rural poor which village
level business in particular the Piggy Bank Project which seeks to produce and supply better
yielding crossbred pigs and also provide technical and disease management advice.
Expanding 'Pads in Bags, is our reusable sanitary pad project which Supplies 100 rural girls
each month with free products made by our sewing project.
We aim to expand and stren9then the technical back-up service of our team which helps the
rural poor take the important steps to improve their families lives and also to research new
farming methods.
We will continue to seek out like minded partners to help as many poor people in as many
suitable/sust3inable way5 as possible,.
We will seek to strengthen our governance and procedures but implementing the actions
highlighted in our financial review so we have a strong accountable structure to carry the
expanding work.

INCOME & EDUCATIONAL PROJECTS OVERVIEW
The Piggy Bank Project produces and provides improved high quality piglecs co the
rural poor along with F￿e animal health care through our village outreach team.
At the end of 2023 the Pig Breeding Centre phase wa5 completed.
New lrnproved breed stock Imale Lao native black x female Landrace pink) 5carting
to produce better piglets which is being well received by the rural poor.
Bulk feed for farmers 15 progressing well so they can reduce Iheir feeds costs.
The Mekong Vocational Center is doing great work providing trades, ski115 and
equipment co rural families.
During 2023 we were Yery honoured when UK Ambassador john Pearson led the Lao
Diplornatic Corp visa to us with the Ambassadors from UK, EU, Singapore, Malaysia.
Timor-Leste,Thailand, Canada and the United Nations.
The LIN K men's project trains and equips rural village men with the new skills they
need to make an income and to raise cheir social status through motorbike repairs &
maintainance
98 rural young men and women crained in repairs and equipped wilh tools.
The Dlgnlty women's project5 trains and equips rural village women at risk of
trafficking with the sewing and craft skills they need to make an income and to ralse
their social status so they are able to 5t7dY in their own safe communitie5.
99 young women from minority tribes trained and equipped with sewing machines.
112 with Hair & Be2ucy Salon
New mens barber teacher trained
The Flsh Ald hatcheries produce and Supplied approx 2 million high quality Tilapia fry
(baby fish) & frogs ¢0 + 100 rural poor families to grow for food and sell for incom¢.
Following from rhe success of day training sessions in our other proje¢ts, we have a150
orgaftlse short-term Aquaculture trainings so more villagers are more able to attend.
The Mushroom Prolect produces high quality mushroom spores and trainslequips
rural poor families to help start micro mushroom farms beside their homes to supply
their villages.
MuSiifioOM
93 families have been trained and equipped to start thesr own mushroom farms.
Improved mushroom production haye been introduced following farmer requests.
Bamboo Schools provides essential and much needed educational Supplies to rural
school children e.g s¢hool uniforms, books. pens. play mats, white boards et¢
BIMBQC
3 rural prlmary schools1200 kids approxl are being partnered and supplied wich
educational equipment and supplies. along with new sponsorship scheme to pay
school fees for rur21 poor children at risk of having to stop their education.

EMPATHY INTERNATIONAL
Trustees, Report (Cop71inued)
The Trustees, Report is approved by tl)¢ Board and sign¢d on its behalf by..
Naoml Hepburn
Tru,Yiee
Thomas Doble
Truslee
28 February 2024
28 February 2024

EMPATHY INTERNATIONAL
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
OF EMPATHY INTERNATIONAL
I report oli tl)e accounts of Empathy International for the year ended 31 December 2023 wliich are set out oli the
preceding pages.
Respective responsibilities of Empathy International and examiner
The tlletnbers of Empail)y Interiialional are responsible for Ilie preparation of Il)e accounts and consider ihat
an audil is not required for th¢ year under section 144(2) of th¢ Charities Act 2011 (Ihe 201 l Act) and that
an independent examination is needed.
It is my responsibility to:
examine the Accounts under section 145 of the 201 l Acl.
to follow tlie procedures laid down in the general Directions given by the Charity Cominission under
se¢lion 145(5)(b) of the 201 l Act; end
lo slate wlietlier particular mallers liave come to my attention
BASIS of independent exAmlner's report
My examinftlion was carried out in accordance with the general Directions given by the Charity Commission.
Ai) exainiiiatioii iiicludes a review of tlie accoLlI)ting records kept by Empatl)y Ii)lernalional and a ¢omparison
of tlie accounts presented with Il)ose records. It also includes coi)5idering any uiiusual items or disclosures
li) the accounts. and seeking explaiialions froin yoii as Empathy Ii)ternational members concerning any such
Inalters. Tlie proLedures uiidertak¢ii do not provid¢ all (l)e evidence tliat would be required iii an audit and
¢on5equently no opiiiion is given as to whethcr tl)e accoui)ts present a 'true and fair view" and the report is
limited to Il)ose Inatters set oiil in Ilie stateinei)t below.
Independent examiner's statement
In coni)ection with Iny examination, no mRtter has come to my atteiition:_
which gives me reasoiiable cause lo believe that in any material respect th¢ requireinenls..
to keep a¢countii)g records in a¢cordan¢e will) se¢lion 130 of Ili¢ 2011 A¢1; and
to prepare account5 wl)icli accord with the accoiinling records aiid ¢omply with the a¢¢ountin8
requirements of the 2011 Act l)ave not been met; or
(2)
to which, in my opinion. attention sliould be drawii in order to enable a proper understanding of th¢
accounts to reached.
CrRig Chapman Bse (Hons) ACA
4 Tregariie Terrace
St Austell
Coriiwall
PL25 4BE
28 February 2024

MPATHY INTERNATIONAL
Statement of Financial Activitle5 (including In¢om¢ and Expenditure Account)
For the year ended JJ Decepnber 2023
Restrieted
income
funds
Unrestricted
fund8
Prior yeai.
funds
Nol¢
Total funds
Income
Income And endowments from:
Donatioi)s and legacies
Charitable activilics
Iiivesttnenls
17,672
854
33270
18526
33270
23
28,824
30.900
23
Tolnl
17,695
34,124
51,819
59,729
Exi)enditure
Kxpi'nililure on:
Raisiiig funds
Charitable activilies
19,739
36,370
56,109
57.677
Tolal
19,739
36J70
56,109
57,677
Net movement In funds
(2,044)
(2246)
(4,290)
2.052
Reconcilihtion of funds..
Total fiinds broLiglit forward
4,230
4,032
8,262
6,210
Total fund5 C*Tricd fonvard
2,186
1,786
3,972
8,262
The Siatcinenl of financial activities incliides all 8sins and losses recognised in the year. All in¢om¢ and
expei)diture derive from ¥oiitlllUi118 activities.
The notes oi) pages l O to 15 fom) an inte8ral part of these financial 5tatetnent5.

EMPATHY INTERNATIONAL
(Registration number- 1156970)
Balance Sheet
us. ai 31 Decetnber 2023
Note
2023
2022
Fixed assets
Tangible assets
706
1.602
Current a8s¢t$
Debtors
Casli al bai)k and iii haiid
600
2,996
6,990
3.596
6.990
Creditors: Amounts falling due
within one yeAr
(330)
(330)
Net current 1188ets
3,266
6.660
Net assets
3,972
8,262
The funds of th¢ chArlty:
Total reslrictod funds
1,786
4,032
Unrestrlctcd fun(Is
Ui)r¢slricl¢d ii)coiiie
2,186
4,230
Total chArity fund&
3,972
8,262
For tlie financial year ei)d¢d 31 December 2023 tlie coinpany was eiititl¢d to exemption from audit.
Trustees r¢spon5ibilities:
Tlie memb¢rs hav¢ not reqiiired the company to obtain an audit of its financial 51atement5 for Il)e year in
qiieslion in accordance with section 476. and
Tlie trustees acknowledge tlieir responsibilities for complying with the requiremen15 of Il)e Act with
respect to accoiinting records and Il)e preparation of fii)aiicial statcmcnls.
Approved by Il)e Board and signed on its behalf by..
Naoml Hepburn
Trus¢ee
Thomas Doble
Tru31ee
28 February 2024
28 February 2024
The notes on pages 10 to 15 forni an integral part of th¢s¢ financial statemenls.

EMPATHY INTERNATIONAL
Notes to the Financial Statements for the Year Ended 31 December 2023
l. Accounting policies
Busis ofaccollnting
Tlic accouiits have bceii prepared underthe historical c05t conveiilion w)d in accordance willi the Statement of
Recoinmended P]actice'. Accounting and Repotiu)¥ by Charities ptparing their accounts in accordw)ce wilh
Fin￿)cIal Reporting Standard applicable in the UK and Republic of Iteland (FRS102) issued on 16 July 2014 and
)¢ Clwilies Act 201 l. Tile clwily Loi)sliluies a publii beiiefil enlily as d¢fin¢d by FRS 102.
FiiiiiloeeouiiliiiRpolicy
Uiirestricted iiicoiiie fuiids are gen￿al fvndsthat ￿ available foruse atti)¢tNsteeg discretion in furtherance of tli¢
objectives of the charity.
Restricted fvnds ar¢ those donated for use in a parti¢ularar¢a or for $￿IfiC PU￿OSes. the use of whith is restrict
to that a￿a or piwpose,
Furthw details of eacli fvnd a￿ disclos¢d in nol¢ 12.
Jncome
Tli¢re lias be¢ii iio offseltiiig of &ssds and liabiliti￿ or iiicome ai)d expens￿ unless rwuired orpemiitted bythe
FRS 102 SORP or fRS 102.
Iteins of incoine are recognised aiid included in tl)e accounts when all of tlie followii)g criteria are met:
Ihc. cl)arity l)#s eiiliilemenl lo the funds.
any peifon))aiice eoj)dilioi)s at(aclied to d)e ilem(s) of incoine have i￿) Inet orwE fiilly withii) the control
ofthe cl)arity,'
Iliere is sullicieiit ceitainty that Irceipt of the incoine is considered probable- ai)d
th¢ ainoiinl ¢aii b¢ Ineasur¢d r¢liably.
Expeiiclliure
Liabilities aJE recognised as SLXMI ￿ there is a legal orconsthctive obligation committing the charity tothe
eX￿1)di￿1re. All exELndiIu￿ is accounod foron an accnkqls basis￿ h&$ classified Linder headings that
aggregRte all costs r¢lated to the cal¢gory.
Clwitable exp&)diture comprises those costs incU￿ed by the cliarity li) the delivery of its activities and setvices
for its ki)¢ficiari¢s. It ii)cludcs botli costs that Can be allocated di￿1]Y lo such activities and t])ose costs of an
indirect i)ature necessary to support them.
Governance eosrf
Gov¢maii¢c costs incliidc costs ofthe pr¢paralion and ayamination of th¢ statutory a¢￿unts. the ¢¢￿ts0f￿VStee
In¢etings and tli¢ ￿$t of any legal advice to t￿Stee$ on g0veni￿1￿ or ¢onstitutional matters.
Siipporfcosfs
Support ¢osls iiicludc ¢¢ntral ￿n¢t10]iS and have been all0￿1¢d to aclivity cost categorie5 on a basis consislenl
with the use ofresoutres, for example. allLKating propety costs by floorarea& or pcr capitA stsff costs by the tiine
spent and odier costs by their usage.
Firedassets
Individual fixed assets costing £500 or more are initially )rcorded at ￿St.
10

EMPATHY INTERNATIONAL
Notes to the Financial Statement5 for tbe Year Ended 31 December 2023 fconlinued)
l. Acwunting policies (coNliiiuecl)
Foreign Currencies
Assets and liabilities iii foreig]i curraicies a￿ traiislated into sterling at th¢ rates of exciiangc Tulingat (lie balaj)
sli¢¢t date. Transactioiis ii)to fo￿1￿7 cu]Tencies are translated at the rat¢ of ex¢hang¢ ruling atthe date of the
traiisaction. Ongoing transactions ar¢ also are trw151aled at thc rate of exchange ruling at the daÉe of the
transaction. Exchange differences are taken into a¢count in arriving al the ope¥ating resulL
Deprec'ialion
Depreciatioii is providd on tan ible fixed assets so as lo write offthe e05t or valuation, lessany
esliinated residual value, over t
eir expected useful ecoi)omic life as follows..
OfficequipneJ)t
33 % straight line basis
2. Income
2.1 Voluntary Income
Restrieted
Income
funds
Unrestrlcted
fundy
Total
funds
Prior year
funds
Appeals and donalioi)s
Gift Aid tax r¢cl4iined
17,U72
CIOO
854
17,926
600
26,973
1,851
17,672
854
18,526
28,824
2.2 Income from charitable activities
Rc8trlcted
income
fund8
Unrestricted
funds
TotAI
funds
Prlor year
funds
Income from charitable grants
33,270
33,270
30,900
33,270
33,270
30,900
2.3 Inve5tmellt Income
Restricted
income
funds
Unrestricteij
funds
TotAI
funds
Prior year
funds
Interest on cash deposits
23
23
23
23

EMPATHY INTERNATIONAL
Notes to the Financial Slatements for the Year Ended 31 December 2023 (conlinued)
3. Cost5 of Raising Funds
Total
2023
Total
2022
Unrestricted Restricted
Fundraisii)g costs
Coiisuliancy fees
4. Charitable Activities
Total
2023
Tot*1
2022
Unrestricted Restricted
Direct Cost5
Siipport for fisl) and frog farming
Support for MLishrooiii fai'ms
Siippon for Digi)ity projcei
Siipport for Coinpassioii projects
Support for Piggy Baiik project
Siipport for farmii)g projccls
Support for M¢koi)g VC
2,928
5,099
7,008
4,534
9,936
9,633
3,776
2,360
6,037
573
2,924
5,517
22.541
4,645
2,701
7J46
22,127
22,127
Tot#1 Direct Cojts
12,672
36,370
49,042
43,728
52

EMPATHY INTERNATIONAL
Notes to the Financial Statements for the Year Ended 31 De¢emb¢r 2023 (eontiiiued)
4. Charitable Activities (continued)
Total
2023
Total
2022
Unrestricted Rostrict¢d
Support Cosls
Equipinenl, repairs and reiiewals
Printing, postage aiid statioi)ery
Charity proje¢t travel
Advertising and website
Bic l)k ¢l)arg¢s
Exchange {gain)/loss
Depreciatioii of office equipment
956
23
4,800
90
276
{304)
896
956
23
4,800
90
276
(304)
896
409
243
10,080
1.004
225
762
896
TotAI Support Costs
6,737
6,737
13,619
Governance Costs
Independeiit Exaiiiinalioii
330
330
330
Total Governmen¢ Costs
330
330
330
Total Expendlture
19,739
36,370
56,109
57.677
5. Tru8tces' remunLratlon
Trust¢e5 received no remuneration or benefits in kind durii)g Iliis or the prior year.
6. Net (expcnditMre)lincome
Nel (expenditureyincoine is staled after cl)argin8'.
2023
2022
Auditors remuneration- Indepei)dent examiiiation
Depreciation of tangible fixed assets
330
896
330
896
13

EMPATHY INTERNATIONAL
Notes to the Financial StateTnents for tlie Year Ended 31 December 2023 (coiiilnued)
7. Tangible fixed Assets
0￿]ee
equipment
Cost
As at l January 2023 and
As At 31 December 2023
7,002
Depreclation
As al l January 2023
Charge for the year
5,400
896
As at 31 December 2023
6,296
Net Book Value
As at 31 December 2023
706
As al 31 December 2022
1,602
8. Debtors: AmountB falling Ilue within one yeAr
2023
2022
Other debtors - gift aid reclaim
600
600
9. Creditors: Amounts f#lling due wlthln one year
2023
2022
Accruals and d¢f¢rred income
330
330
330
330
14

EMPATHY INTERNATIONAL
Notes to the Financial StateTnents for the Year Ended 31 December 2023 (conrfiiiued)
10. Members, liability
The organisation is 8 charitsble incorporated organisation and as such there is no metnbers liability on
winding up tlie charity.
11. Related parties
Controlling entity
The charity is controlled by the Iruste¢s of the charitabl¢ incorporated organisation.
12. Analysls of lund$
At
l January
2023
As8t31
Deeember
2023
Ineoming Resources
resources
expended
GenerAI Funds
Unrcstricled incoine fiiiid
4,230
17.695
(19.739)
2,186
R¢stri¢ted funds
InLui))¢ geii¢ruliiib projects
4,032
34.124
(36.370)
1,786
8,262
51,819
(56,109)
3,972
13. Nct assets by fund
Unrestricted Reytrlcted
funds
funds
Total
funds
Prior year
funds
Taiigible ass¢ts
CLirrent assets
Creditors.- Ainounts falling due
withiii one year
706
1,810
706
3,596
1,602
6,990
1.786
(330)
(330)
(330)
Net Assets
2,186
1,786
3,972
8,262
15