ANNUAL REPORT 2024
-AND;. FINANCIAL ST'ATEMENTS
PATHY

EMPATHY INTERNATIONAL
Contents
Pa
Refereiice and A(hniiiistrative Details
Trustees, Report
2to7
Independent Examiner's Report
Statemeiit of Financial Activities
Balance Sheet
10
Notes to the Financial Ststan¢ntS
11 to 16

Empathy International
'Broken hearts helping break poverty"
Helping the rural poor through Education, Income generation and Aid
Empathy Intornational Trustee5 Report 2024
& Unaudited Accounts year ended 31 December 2024
Charity name and number
Empathy International, Charity Registration number 1156970
Contact person (Name and position
Mr Andrew Hepburn (Project field manager)
Mrs Naoml Hepburn {PhD Agrlculture)
Mr Thomas Frederick Paul Doble (Engineer
Mr5 Pamela Langsdon {Retall
project8@empathyinternational.org.uk
WWW.8mpathyintemational.org.uk
@empathy.poor
Trustees
Emall address
web51te
Instagram
Telephone & WhatsApp number
UK: +4410) 7484734274
Project alm
Sustainable technical help and compassion for the rural poor
Addre55
Rosilian, Tolgus Mount, Redrvth, Cornwall, TR15 3TA
Accounting period
15tJanuary - 315t December 2024
Introduction
At Empathy International, we are deeply committed to reaching, resourcing, and releasing
the poor, disadvantaged, and marginalised from all forms of poverty. To further this
mission, we were Dfficially granted UK registered charity status on 8th May 2014,
Our passion is promoting sustainable income-generating activities, expanding access to
education, and addressing food security can significantly reduce the effects of extreme
poverty and malnutrition. However, the challenge is that those living in poverty often laclc
more than just capital to start a small busines&-they also face limited access to relevant
training, quality education, ongoing technical support, and, perhaps most critically, hope
for a better future.
To address this bottle nec1< and advance this purpose of providing grass root sl<ill in Laos,
SE Asia we are so happy to have co-founded and manage projects of the Mekong
Vocational Center which helps 100's of rural families from all the Provinces of Northern
Laos who have often no other avenues to receive a hand up in life,

In January 2025 we were extremely honoured when Dame Marcia Twelftree DBE from the
UK came to visit our vocational center. Dame Marica has deep understand and worl<ing
l<nowledge of the importance of eduction having led the 'outstanding" Charters School
in Sunningdale, Berkshire, for 12 years, advised the UK Government on policy at the
Implementation Review Unit and served as a member of the Association of School and
College Leaders, council for Many years and please find her feedback
"I was delighted to visit the Mekong Vocational Centre in Luang Prabang Laos in Jan
2025. As an educator with 49 years experience of running secondary schools I have
always been passionate about the value of skills - based tr3ining and the need for good
quality vocational edLJcation in every country, At this centre tkiey have successfully
developed an excellent sustainable model for vocational training which cannot fail to
impress. Over a wide range of skills they aro giving over 3QO students a year
opportunities which they can take back to benefit their communities.
A project to be proLJd of . ' Dame Marcia Twelftree DBE (Jan 2025)
Current sustainabl reducin
Education Support:
ove
initiates
Bamboo School Project.. Provides school uniforms, teaching materials, and school
fees for rural school children, enabling continued access to education.
Sustainablp Agriculture & Food Security:
Flsh & Frog Hatcheries,. Supply high-quality fish and frogs to poor rural families,
improvin9 nutrition and income,
Mushroom Cultivation Program.. Delivers skills, premium mushroom spores and
cultivation equipment to villages.
Technical Farming Support.. Offers hands-on training to rural families in fish, pig,
and mushroom farming and breeding.
Aquatic, Animal & Fungal Disease Management: Developing and distributing
village level manuals and guidance for effective disease control.
Rural Hydroponics: testing and refining next step vegetable production for
increased yield and reduce inputs eg fertilisers and pesticides
Women's Empowerment:
'Dignity" Rural Women's Skills Project: Trains young rural women in sewing,
chicken production, hairdressing, and handcrafts and each lady receives a sewing
machines.

Livestock Improvement:
Piggy Bank Project Farm: Enhances the breeding stoc[< of piglets to poor families.
Affordable Farming Solutions:
Develops and promotes low-cost options for animal feed, fertilizers, equipment,
Along with these practical life sl<ills trainings, 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. These initiatives not only increases income
and food security but also noticeably increases self-confidence and hope,
Lookin
back on 2024
Upgrading the 'Piggy Bank Project, breeding program which promotes modern pig
farming methods to rural villages and while provides improved breeding stock to
increase yield.
The Dignity sewing and clothes design training was in much demand and helped
almost 200 young rural women,
Improved Aquatic Program for our 2 hatcheries providing increased survival rates/yields
carp, tilapia & frogs has had a tough year as families find it hard to buy fish feed.
Delighted to start Hydroponics with the help of a Ul< specialist volunteer to increase
food production.
2024 saw mushroom farming help many families to new regions in Northern Laos
farming with simple, cheap and appropriate methods for landless poor which provides
a daily crop to sell.
Adding 'LJnderstanding Solar, to the Electrical training,
Very pleased to have started the 'understanding finance, program.
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 spores (seed) for rural
families.
Training of local Trainers in income generation techniques and disease management
Supporting youth internship in rural fish farrring, mushroom farming,
Providing a Small Compassion fund to help the poor with warm clothing, food &
medical costs.
25 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

Lookin
forward to 2025
Starting new training courses in carpentry and handicrafts.
Completely new fish and frog breeding facilities and lined ponds
Improving the Hair salon training facilities to allow more rural women to be trained,
Welcoming UK volunteering team with essential building slcills to upgrade electrics
throughout centre 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 Ban1< Project which seelcs to produce and
supply better yielding crossbred pigs and also provide technical and disease
management advice,
Working on starting new village tourism initiatives
We will continue to see1< out like minded partners to help as many poor people in as
many suitable/sustainable ways 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 worl<.
INCOME & EDUCATIONAL PROJECTS OVERVIEW
The Plggy Bank Project produces and provides improved high quality piglets to the
rural poor along wlth Free animal health care through our vlllage outreach team.
New Improved breed 5cocl< (male Lao natlve blac[< x female Landrace pin1<) starting
to produce better piglets which is being well received by the rural poor.
Bulk feed for farmers is progressing well so they can reduce their feeds cost5.
The Mekong Vocatlonal Center is doing great worl< providing trades. sl<ills and
equipment to rural families.
During 2024 we expanded significantly the training facilitles so as to start hospltality,
cool<ing, barista, computers, digital skills, hydroponlcs et
ENO
The LINK men's project trains and equips rural vlllage men with the new skills they
need to malce an income and to raise their social status through motorbil<e repairs &
rnalntainance
tLllNK
ot&ke.
132 rural young men and women trained in repairs and equipped with tools.
The Dignity women's projects trains and equips rural village women at risk of
trafficking with the sewing and craft skills they need to mal<e an income and to raise
their social status so they are able to stay in their own safe communltles.
190+ young women from mlnorlty tribes trained-equipped with sewing machines,
93 with Hair & Beauty Salon

The Fish Aid hatcherles produce and supplied approx 2 million high qualityTilapia fry
(baby fish) & frogs to + 100 rural poor familie5 to grow for food and sell for income.
Following from the success of day trainlng sessions In our other projects, we have also
organise 5hort-term Aquaculture trainings so more Yillag¢r5 are more able to attend,
The Mushroom Project produce5 hlgh quality mushrc¢m spores and trainslequlps
rural poor famllles to help start mlcro mushroom farms beside their homes to suppty
their village5,
MuSiiffoOM
121 families have been trained and equipped to start their own mushroom farm5.
Improved mushroom prcduccion have been incroduced followlng farmer requests.
Bamboo Schools provides essential and much needed educatlonal supplies to rural
school chlldren e,g school unlforms. books, pens, play mats, white boards etc
FJAMBOI)
3 rural prlmary schools (2QO l<ids approx) are being partnered and supplied wlth
educatlonal equlpment and supplies, along with new sponsorship scheme to pay
school fees for rural poor children at risk of having to stop their education,

EMPATHY INTERNATIOINAL
Trustees, Report (Continued)
Th¢ Trustees, Report 18 approved by the BoaTd and signed on its b¢half by:
Naomi Hepburn
Trxytee
Thomas Doble
Trustee
15 August 2025
15 Augusl 2025

EMPATHY INTERNATIONAL
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
OF EMPATHY INTERNATIONAL
I report oil the accounts of Einpathy International for the year ¢nded 31 December 2024 which are set out oil the
preceding pages.
Respective responsibilities of Empathy Interllationa] and examiller
The members of Empathy International are responsible for the preparation of the accounts and consider tliat
i audit is not reqliired for the year uiider section 144(2) of tlie Charities Act 2011 (tlie 2011 Act) and that
i iiidepeiideiit eX￿ninatIon is ne¢ded.
It is my responsibility to..
examiiie tlie accounts under section 145 of the 201 l Act.
to follow the procedures laid down iii tlie general Dir¢ctions given by the Charity Commission unda.
seotioii 145(5)(b) of the 2011 Act. and
to state whether particular inatters have coine to iny atteiition
Basis of independent examiller's report
My examination was oarried out in acoordaiice with the general Directions given by the Clwity Coinmission.
An examination includes a review of th¢ accouiitiiig records Icq)t by Empatliy International and a coinparison
of th¢ a¢couiits preseiited with tliose records. It also includes considering any iinusual items or dis¢losures
in the accounts, aiid seekiiig explanations froin you as Einpathy Iiiternational members concerning any such
matt¢rs. The procedur¢s L￿derta1(en do llot Provide all the evidollC¢ that would be requir¢d in an audit and
conseqiieiitly no opinion is given as to whether the accoiints present a "true and fair view" aiid the report is
limitcd to those matters set out iii the statemeiit below.
Independent examiner's statement
In connection with ]ny examination, no matter has come to my attcntioii:.
(i)
whi¢h gives ine reasonable cause to believe tliat in aiiy material respect the requirements:
to keep accounting records iii accordance with section 130 of the 201 l Act, and
to prepare accoiiiits which accord witli the accoiinting recoi-ds and comply witli the awounliiig
rcquircAn¢iits of tlie 2011 Act hav¢ not beeli Inet; or
(2)
to which, in my opinion, attention should be drawii iii order to cl￿ble a Proper understanding of tlie
accoiuits to b¢ reached.
Craig Chapman Bsc (Hons) ACA
4 Tregarne Terrace
St Austell
Coriiwall
PL25 4BE
15 Aug7￿1 2025

EMPATHY INTERNATIONAL
Statement of Financial Activities (including Income and Expenditure Account)
For the year ended 31 December 2024
RestriLted
illcome
funds TotaI funds
Unrestricted
fiinds
Prior year
funds
Note
Income
Income and endowmellts from:
Donations and lega¢ies
Charitable activities
Investments
24,893
705
84,520
25,598
84,520
48
18,526
33,270
23
48
Total
24,941
85,225
110,166
51,819
Expendlture
Expenditure on:
Raising funds
Charitable activities
22,875
86933
109,808
56,109
Total
22,875
86,933
109,808
56,109
Net movement in fullds
2,066
(1,708)
358
(4,290)
Reconciliation of funds:
Total fuiids broiight forward
2,186
1,786
3,972
8,262
Total funds carried forivard
4252
78
4,330
3,972
Ilie Statement of fiiiancial activities iiicliides all gaiiis and losses recognised in the year. All iiicome and
expenditure deLive froin coiitilluilig activities.
Tlie notes oll pages I I to 16 form an integral parl of thes¢ financial statements.

MPATHY INTERNATIONAL
(Registration number: 1156970)
Balance Sheet
as at 31 December 2924
Note
2024
2023
Fixed assets
Tangible assets
706
Current assets
Debtors
Cash at banlc alld in hand
600
2,996
4,660
4,660
3,596
Creditors: Amounts falling due
withln Olle year
(330)
(330)
Net current assets
4,330
3,266
Net assets
4J30
3,972
The funds of the charity:
Total restricted funds
78
1,786
Unrestrficted funds
Unrestricted income
4,252
2,186
Total charity fllnds
4,330
3,972
For the financial year ended 3 l Deceniber 2024 tlie coinpaiiy was eiititled to ex¢mption from audit.
Trustees r¢sponsibiliti¢s:
The meinbers have not required tlie compèuiy to obtain an audit of its financial stateinents for the year in
qiiestion in accordwice with section 476, wid
Th¢ trustees aoknowl¢dg¢ their responsibilities for complying with th¢ reqiiirements of the Act with
re8pect to accoiintiiig records and the preparation of financial statemeiits,
Approved by the Board and signed oil its belialf by:
Naomi Hepburn
Trusleg
Thoinas Doble
Truslee
15 August 2925
15 August 2925
The notes on pages I I to 16 forin an iiitegral part of thes¢ financial statements.
10

EMPATHY INTERNATIONAL
Notes to the Fftnancial Statements for the Year EDded 31 December 2024
l. Accounting policles
Bfists of accounllng
Tli¢ aocoluts l]av¢ been prepared under the liistorical cost convention and in accord&ice with the Statsmellt of
Recominended Practice: Accounting and Rewrting by Charities preparing tlieir accounts Iii accoiy1wl￿ widi
Fitlwicial Reportiiig stand￿ applicable in the UK and RewibLic of Ireknid (FRS 102) issued on 16 July 2014 and
th¢ Chariti¢s Act 2011. The chwity constittites a piiblic beii¢fit eiitity as d¢fined by FRS 102.
F￿￿ accounllngpolicy
Uirticted llicoine knds are gene￿1 ￿1]dS dTrt are &vai]able for use atthe ilustees, discretioii in furtlierwice ofthe
objectives of tlie cl]arity.
Restricted fi￿d8 are those donated for use in a particiilar area or for s￿lf1¢ PUTPOSQ% the i￿e of which is ￿StriCted
that arca or pillyose.
Furth¢r detsils of &qcli fviid are disclosed lli note l2.
Ineopne
There has beal no offsetting of assets and liabiliti¢4 or iiicome exFKnses, unless r¢quiRrd or￿m]itted bythe
FRS 102 SORP or FRS 102.
Iteins of incoiiic are rec0￿}18Cd and included ]]] die accounts when all of the following ci'itcria arc mct..
the charity has ejititlement to the funds.
any perforn]aiice coiiditi(xis attaclied to the item(s) of llicome I￿ve Ixen inet or are fi￿lY within the control
ofthe charity.
the￿ is Slifficient certainty llut receipt of th¢ income is Considered probable" ￿]d
the amoiint can be measiired reliably.
Expendilure
Liabilities recogLiised as sooii as there is a legal or constrLictive obligatithi committingthe ch8Tityto the
cxp¢nditillr. All expelid1tu￿ is accounted for on an accwals l)asis alld Iw beoii classified under headings that
ag￿egate all costs i"elated to the category,
Charitable expelldÉtLwe comprises diose costs inourr&l by the oh￿lty iii the delivery of its activities and services
for its beiieficiaries. It inoliides bodi costs that can be allocated directly to such activities alld those ¢osts of an
Indi￿Ct Dature iiecessary to siyport them.
Governance costs
Goverjiance costs include costs ofthe preparation ￿ld examinatioii of tlie statLitory acC￿￿ts, Ilie costs ofinjstee
Meetin￿ anddie cost of ally legal advice to Inists oli govemance or coiistitLltional matters.
Supporl costs
Support costs iiiclude c¢iitral functioiis ￿]d Iiave beeji allocated to activity cost categories 01) a basis consistent
widi the use of resources, for exEuiiple, allocatiiig pro￿rtY costs by fl￿r area& or per capiti statFcosts by the tiine
spait alld odier costs by theirusage.
Fivd assets
Individual fLxed assets costirjg £500 or iiioiE are initially recorded at cost.

EMPATHY INTERNATIONAL
Notes to the Financial StAtements for the Year Ended 31 De¢emb¢r 2024 (continued)
l. Accounting policies (continued)
Foragn Currencies
Assets and liabilities ni f￿rign cl1rr￿l¢le￿ are translated into sterliiig at the rates of exchange mllllg attlie balance
sheet date. Transactions iLito fo￿1￿1 C￿￿encIeS are tt2nslated at tlie tate of excl1￿]ge Nling at tlie date of tlie
tI￿saCtIo]i. Oiigoing tréu)sactions are also are translatsd at tlie rate of exchange ruling at tli¢ dafr of the
transacti￿1. Exchange diffrn¢es are takai into account in arrivll]g atthe operatiiig resLiIt.
Depreci(dion
Dep￿CiatiOn is provided on tan ible f￿ed assets so as to wit¢ off die cost or Valuatio￿ less any
estimated residual value, over
eir ¢￿¢ted usefiil economic life as follows:
Office eqUipn￿
330/0 strai￿lt Ill￿ basis
2. Income
2.1 Donatlons and legacies
Restricted
income
funds
Unrestricte(J
funds
Total
funds
Prior year
funds
Appeals and donations
Gift Aid tax reclaimed
19,127
5,766
705
19,832
5,766
17,926
600
24,893
705
25,598
18,526
2.2 Income trom eharitoble activities
Restricted
ineome
funds
Ullrestricted
funds
Totlll
fullds
Prior year
funds
liicoine froin charitable grants
84,520
84,520
33,270
84,52.0
84,520
33,270
2.3 Investment Income
Restricted
income
funds
Unrestricted
funds
Total
funds
Prior year
funds
ljiterest on casli deposits
48
48
23
48
48
23
12

EMPATHY INTERNATIONAL
Notes to the Flnancial Statements for the Year Ended 31 Deeember 2024 (contlAued)
3. Costs Df Raising Funds
Total
2024
Total
2023
Unrestricted Restricted
Fundraising costs
Coiisultancy fees
4. Charitable Activities
Total
2024
Total
2023
Unrestrficted Restrleted
Direct CostB
Support for Fish and frog farming
Support for Mushroom farms
Support for Motorbike projects
Support for Piggy Banli project
Support for Melcong VC
12,763
968
957
9,848
62,397
12,763
968
957
9,848
76,725
9,936
9,633
7,346
22,127
14,328
Total Direct Costs
14,328
86,933
101,261
49,042
13

EMPATHY INTERNATIONAL
Notes to the Financial Statements lor the Year Ended 31 December 2024 (continued)
4. Charitable Activities (continued)
TotAI
2024
Total
2023
Unrestricted Restricted
Support Costs
Stsff traiiiing
Eqiiipment, repairs 2uid renewals
Priiitiiig, postage and stationery
Charity project travel
Advertising and website
Baiik charges
Excliange (gain)Iloss
Depreciation of office equipinent
PTofit on disposal - office equipment
16
1,448
114
5,908
173
282
33
539
(296)
16
1,448
114
5,908
173
282
33
539
(296)
956
23
4,800
90
276
(304)
896
Total Support Costs
8,217
8217
6,737
Governance Costs
ILidepeiideLIt Examiimtioii
330
330
330
Total Governmellt Costs
330
330
330
Total Expenditure
22,875
86,933
109,808
56,109
5. Trustees, remllneratioll
Triiste¢s received iio Temiin¢ratioii or beiiefits iji lund diiring tliis or Ihe prior year.
6. Net (expenditure)lin¢ome
Net (expeiiditure)/incoine is stated a'fteT chargiiig:
2024
2023
ALiditors remuner&tion - Iiidependent examination
Depreciation of tangible fixed assets
Profit on disposal - office equipmeiit
330
539
(296)
330
896

EMPATHY INTERNATIONAL
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
7. Tangible fixed assets
Office
equipment
Cost
As at l January 2024
Additions
Disposals
7,002
(3,123)
As at 31 December 2024
3.879
Depreciation
As at k January 2024
Charge for the y¢ar
Eliminated 011 disposal
6,296
539
(2,956)
As at 31 December 2024
3,879
Net Book Value
As at 31 December 2024
As at 31 Deceiiiber 2023
706
8. Debtors: Amounts falling due within one year
2024
2023
Other debtors- gift aid reclaim
600
600
9. Creditors: Amollnts falling due within one year
2024
2023
Accruals aiid deferred income
330
330
330
330
15

EMPATHY INTERNATIONAL
Notes to the Financial Statements for the Year Ended 31 December 2024 (conlinued)
10. Members, liability
Tlie organisation is & clraritable incoryorated orgaiiisation and as siioh there is no inembers liability oil
wiiidiiig lip the cliarity.
11. Related parti
Controlling entity
The charity is controlled by the trustees of the cliaritable incorporated organisation.
12. Analysis of funds
At
l January
2024
Asat31
December
2024
Incoming Resources
resources
expended
General Funds
Unr¢strict¢d iiicoin¢ fuiid
2,186
24,941
(22,875)
4,252
Restricted funds
IncoLne generatiiig projects
1,786
85,225
(86,933)
78
3,972
110,166
(109,808)
4,330
13. Net assets by lllnd
Unrestricted Restricted
funds
funds
Total
funds
Prior year
funds
Tangible assets
Currellt assets
Creditors.. Amoiinls falling diie
within one year
706
3,596
4,582
78
4,660
(330)
{330)
(330)
Net assets
4,252
78
4,330
3,972
16