ReRister¢d Cbariti l urnber 1162217 Regi¥trAtioTr Numhei. O8476q2i ILDglaud &w￿leS) C..tRE FOR CA.MBODIA TRIIS'I'Lf.s' REPORT.IYD iINALDITED FINANC.I*LSI'A'I'Tr:fv1fr:NI'S FOR THE I'EAR F.NDF.D 311.4PRiL2025 C.4RF, FOR CA.NIBODIA LONTENT8 PAge Legal and adrninislrati￿e infoTm¥iion Trusiees, report Indcpertdenl exami￿￿% rLPOrt SiatemLinl ofi.'iiian¢ial AlJiviLiLS Yalance shLII Notes tu the financial skitements 1&14 C..4RE FOR CA.NIBODIA I.ECtAL AND AO)IINISTR,ITII'E INTr'OR%IATIO FOR THL YE4R E.ADED 30APRII. 21I?S Dlrerti>rs And I'rusiees "rhe dire¢¥oT5 of ihe charl￿b]e cornpani {'the charit).-l are its Irustees for the purpose of Lharil!. law and thThiughoul ihi5 Teport arc ¢oll¢¢livelN refrrred to as Ihe trnisr¢¥%. The ch¥rits)ble ¥ompan)' 18 rn￿3¥¢d b). its mL%iees. Thc In]slees servinbt during Ihe )'ear 4TllLe 1he itaT cnd i%¢r¢ as follou%'. DSRarni F Hamill J Harnill F Rttchit ChAlrni•n S Barn¢5 Deiiu(.v Dlrector J Harnill Registered Ch¥rit> Jbiiinb¢r 116?217 C.oThpan! rtumber ()8476.1?8 Coi'ernlng rlocurn*nt lemorandum and ATticle% o1..4s$￿Iai1oTh Ire%'i*edl data 31 Deceniber 2014 Objects per ¥uTrernlnR docyment l Th¢ r¢lief of r￿VeN>.. 11 Thi r¢lief of need. sickn¢'s5 or sulYerin& and 111-1 he adiavLLm¢nl of education.. in pAfiiiular for ¢hildTCn and adulls in C'.ftmbodi#, with a I￿u5 on those ivho are &(>Lia]l% or econDrnILally dIsadV￿7.￿l￿ed Reilsi¢red Thfflte Ilnii I, Thi Orbiial Centre, ¢.￿k¢￿,]I Clos< SGI 2NB. Indei?endtnt ExAnilntr lark I ljerv.en. H W". .4swli￿C5 Limffed. po￿￿111 House. Ib%)rtsnill Lan Hi(rhin. I l¢rts. SCJS I DJ BAnktr% Llovd5 Bank plc 47 Hish sireet. Brenh¥vod. E55e%. C.M14 4RN' C.4RF. FOR LAIIBOT)I TKISTF.F,S' REPORT FOR THE F'FAR E,N'DED.IIPAPRIL 2Q?S T'Sie trustecs ar¢ pl¢astd to pres¢nt iheiy report iosetheT with ihe financial 5tgomeDLi Ot the ¥hwits. for ihe year thided 10 .4pril 2025. Le￿￿7 aNI ￿)ni￿lS1rati￿( inlorTnaiion scl up on page I foTWD5 pon of ihis rLwn. "Ih¢ finaiiLial 5th ¢ment% L()mply ￿1[h th iirrent statLltoTr r¢iiiiiremen15. Ihe m¢nioraDdum and articlo ol"association ￿)d Ihe Swtmcni of Recommtnd¥d Prartice - IILLvuniing aixl Rcportinx ￿. Chariii¢s. Structurt, Go%¢rnaDce find ￿lanagement Care fLTrr Lftmbodia is a con1p￿& limited bv ￿l￿ardn[c¢ and a wisiered charil) gvi.erned by il% mcmoranduni dnd article4 nt. associaiithrt. Care for Camb(Klia is nin hj. a ￿3￿1 of Trusicts bosed in Fx)Ih Lhe LK aiid Cambodia. ProjLYI d¢liver>' in Canibodia is mostly ¢(￿dUlLed bw Camhodian N#rional*. 'rrLlSteL% are recruited trum those wilh dn in*rest in dewLlvpin8 the Coun￿ of Camhodi¥. All ha0¢ dirLLI experienLf in either i¥orking. oi. vislting projLLih in C'aml)odsa. Trus¢¢es ttTe taTge¢ing IlKtse ￿h0 have rel¢vant skills,'Ipplt¢ahle io (he ur¥urii>aiion4 k.¥. ieaihers, mediLal pr4)f¢s5ionalx 5Ubial WO￿ and saf¢gTruardin¥, LIC. .4$ set nLIL in ihe Artlile% vl-Assoclaiion thc b)ard of trusteL￿. will ￿mpri￿ of h minimuin vf3 iiieinbers. who med re¥ul#rly io adniini5tcr lh¢ charifj,. ObJe¢.tfv¢ of Cttre fov I'arnlvxlia 'We work logLther 10 ¢aTe for un¢ aiioihtr so ihai CambodiaTr4 rnishi be enabled to IbV¢ in dibmiTr. I'uifjll their N)Itnlial und a¢lile￿e SUCLL'SS .1 h¢ prinLipal obje¢lives i)I'¢h¢ ¢harit>' diiring Ihe i'eir c()ntinuLIl 10 bt.. To aLI lis a point of suppgrt and infomaliort for people M'i51)ing io enba¥e in ihe ￿orK. of CaT¢ for (.'ambodi To establish wid SLLPlX)rt projelts ihllt lift ￿￿P1¢ wt of pol'em. Ihrvu8h education ￿)d social CWL". i. ro sUPPOrt chil¥JrLA alld iheir faiiiiliLS Ln order 10 niainiain siable enKirvnmenlS 111 M.hiLh cliildren ¢an thrii'c anij achieve iheir puieniial. includin¥ di￿¢1 i*¥ork WiLh fan)ilies iii Ilie prvviiices. To eduknaie aiid supptsfl iea¢h¢rs to prvwidy suiiAble edui8rkon on lir¢raiy. numerdC}'. healil), christian guidanLe. Ei)glish and other aLJ(lenii¢ 5ubject5. To supwri th¢ local Chuith oiid en¢oura¥¢ Rtrvi¢w of Activilits And lehl￿eMent9 During the > ear, c.are for Camkndia coniinued to deliver ILS core programmes a¢TVSS multik)le ¢ommuniEl¢S, niaiiilaining CUYiS151ctit leiJels Df %Lrviie d¢li%ery. Thc iiiinibeT of children and ioiin¥ ]￿X)P]e 11ttendinc? project4 remained broadlv in lii)e wilh Ihe prLWIVU5 )'¢ar. and sLhoL)I r•eniion TuIL¥ haie siibilised Llose 10 liisiDric norms. Rrt¢niiun nevertheless retndins ali ongntng Chall￿￿*L. rrll¢¥iiiie the rL4lilw ihat m1ni irfihe Lommuni112S ￿r￿-t are econi)miLallN trulneraF.le and hi¥hl)' Imiibilc. Families ofteii relocatl 411 short nDti¢¢ in r¢swnse to emplv¥m¢nl OPtK)rtunili¢s. wliich can disrupl ¢hildr¢n's i￿uC41t10n and parlicipalion in pr0fyran￿. An onb)oin¥ nb5¢r￿.￿l1on acm55 n]anh' pr(>jeds disparilv in IwkncipatioTh ratrs bet￿¢¢n Imale .Ind fwnale students. Although Ii'idEr L a5nbndian society often aifords great¢r Lxlucational and thplo>'iKent (pwrwniiies rn nlaleg. C'.are for C&mbodia L¢insisienilv ob5ervcs higher levelts ol. participaiion. altelldwice and l' lid wirhDUt secur¢ ¥Inpl￿,rnen1 opiioiis. Th¢ reNm of Ihesc i*v￿¢r5 placed lunher pressure illl iilrcady frAgile household LLonomics and conin)unily 5UPPOrt sysiems. D¢spit¢ Ih¢se ¢haIla￿e5, the level ot- i)eed for L.are tor Caml)odia's w'ork remains ¢xtreiiicl>' Ill￿1. ￿ e contintie LO receive requLSt5 from ntw comniunilies seekin¥ partllLrsliip and supwrt. aDd we noth nidimlain a u'aiting lisi of potentiRI projeci lo¢arioii%. While sev¢ral 1niiiaiiie￿ ii¢re srart¢iJ during I1￿ }ear. tliL" ow¢Ydll nuniber i>l-PTtsje.ci lo¢ation% TLmaii)ed stable. as a sillthl nunibir of ¢xistint pro)￿t5 I¥￿e concluded wl)¢r¢ iiteds had TeduL¢d or where cnnlinuaiion wls ilth lon¥Lr viable. Durin¥ ihL yellr. Care for C.ambryJia ulso iniliated a Cornphssion PrLiyrwnin¢. PTovidiN¥ bhvrn-i¢mi emer¥cn¥> a55istsn¢¢ lo fainilies ii'iihin ¢.XlSling communilie5 %5ho hav¢ C¥PLriVnied sudd¢n iTa8c￿¥ or st￿¢￿e hard%hip. This siipi?t)rt has included LmLr4¢nc!, food prntri5ion, niedical &SSiSEdnLL, and i¢mporaTr linanci￿ relief. enabl)n8 fniiitlieq ti stobilise durino ￿ulL Lfi5CS hilL luTr%er-ierm 501iitii)TJY are explor¢d. Flnnn¢inl Revlt InLom¢ for the N'ear inLri&%¢d compared i(> thl pre%ious perTrnd This w'as priinaril% duc 10 th¢ successfiil iniioduciion of a new rei¥e*u¢ stream followingt IhL inga¥tineni of a fteelJnLf fundraiser. enablin¥ lh¢ chwilv to afLLSS ?1 wid¢r range i)t-gTani fiindin& oppnnunitiI5. Thi5 has sire￿￿1h￿nLll Yn¥Oiii¢ diversity arml Tediiced reliance on w small nuinber of individu#l donoTS. Funding n¢*wihLILgs rrLnain$ ch&llen4in¥ in a highly £ompi11tiv¢ ii)iern&tional environmeni, particuluTIy a5 niany doiits1'S Lvniinue t¢ respnnd li) major ¥lobal huiilani¢#ri￿ fTiS¢S and ihe iThnoval of L'S AID supwri for iiiantr. r.wc Ivr CdmN)dia litt$ continued io expand its dnnor base 8roLiraphiiJll> 4111d noi* benefiL¥ Ir¢)ni supporrers in Élil UK, USA. Singap(?r¢, Avsti'alia 't￿ Zealdnd. The truste¢s are 4fdicful for the ￿ntinUL￿ oenemsity And ¢()mniilineiii of both l(>n&standin8 And llei¥ supporters. Peopl¢ and Organly*llon ririg the >ear. c.ari for Cambodill eTiipI()yrd oker 40 siarf. i)oth full-lirne and pan-tinie. dloiigside i'olunrecT%. Statling l¢i'tl$ reinained Slabli. providing eontinuii!. cyp¢ri¢ii¢¢ and sirL￿g r¢lJrionsliip5 w'iihiii wniinllllities. As p8n ot. re%i)nTislble organisolionul 01"c￿l¥hi, manaLJcnicni hav¢ b¢gLin Ihe us¢ profile of STdft-in L¢rtain Tole> and progr&inme areas. Nl"'hilc Nalulng the L()llimiim¢ni and experignti tsfioDg smins staff. Ihhs reNie¥i' rteognisL5 Ihe itnportance af suLcL55ion plallnin¥ and ltsng-term orbani%alionAI susiainabilTTh. IH ihis period. Over 1,600 childm ¢lnd vounu PLiJple bthefiied daili from Care for camb(￿1￿.5 prosrnmmeq. Thc uniwersity s¢hnlxrship pro£rninme supponcd 15 51udenis dLirin¥ Ih¢ JEar. 'I"he tTU4tces %￿ere pleased SL%tral siudenL$ 4ULLL5stiIll iradudte atid rTio%'e intt) stable, i*¥ll.Pic id emplo>rncnl. denioTr4rAtinL7 ihe 14)ng-Icrm impaci of th 5 inv¢51ment iii eduLHIicin. Projecty and So¢i>)l Enteryrl¥È Tlie charity s plasliL rLo¢linLi projeL* Lonliniied io (4)eTate. Iransfonning iva5tr plasri¢ In￿ praai¢al ¢du¢ational resourcc5. IS'-e expaiided thi% projt¥l to includ¢ rLLbLIiE)v and g?la5s ￿8$1¢. l¥Trile w￿U¥ll￿n c8paeity is slronth 11)arlietilibY d< nd alLb remain challen¥ins du¢ lo litnittd specidlisi skills within th¢ ¥NistlllB Wofkforce. ar¥J ￿ntinUe i(} cxplore optinns t(> strcn8thcrt this c15pect of thL Iwork. CARE FOR C.4￿1￿0DI.4 TRLSTEES. KLPORT {C.ONTINI'F.DI ORI'HE I'E.IR F.NDF.T) 30 APRIL 2025 Rei lem of activitles, *chlevemMt$ and flAin￿l #etiTh'iTh' d•rlng Iht %"e*r ended 30.4pril 2025 ICoDtinuedl Pllns for th¢ fuiur¢ For th¢vixT tu JO .4pril 2026, the trustecs haiie Sei Ihe following PTioriiio*- 'I'o nurtyre and maintain existing project Iwation5. ioniinuallv as5¢55ing need at)￿ where appropTiUtL. planiiinl a responsible ￿111)dra1%¢1] as ¢omrniinities become mor¢ s¢lf-suslaintntr To identilj nL%s projed locaiiong w.here theTL IS dcmonsirable need and siiificicni huni4n resources l(Tr Auppun elTt¢tive deliv¢ry'. Especially those inipacted b% ihe r￿¢￿1 ix)rd¢r ¢onnt¢t. To coniinue deNelopin¥ EhL univc'r¥iTr' scliolarship pmgrnmn)1 and supty)rring siudenis inio susiainable einplos'menl. '[ o furtlitr dcv¢lop recycling initT41ti¥'es $0 Ihar th¢Tr ¥an coniribute mod¢sLI'I tow'ards Iht onxoii)&i operational Losts of tlte charity.. Ti) addrL*s ¢n)¢rging risks asso¢idlcd with an agin8 workforce in Lyrtain pTogran)m¢ 8r¢&s throu¥h succession plnnfft1i)￿, skills d¢veli)pmLnl and recruitment wh¢re neLLssar>. The trust¢¢'5 TLmain committed to resp(Inding li) rteed with compa5sron dnd flLxibility, ￿h1]e effjurinbl Ihal Care Lor Cambodia ¢onlin￿e$ io oper*e with strong Èo*eniwice. a¢¢ountabilil* gnd lOng4¢n￿ stssiainabilily Publlt benetii Th¢ t¢usi¢es akknowl¢dgyL' rhc re(iuirenieni io defftDnstr2re clvdrly ihai li musi hatre thaTiiablL pufpD$ei ihat 4r¢ for ihe publi beiiefil. Tletails ol'alliviiies for the public benetii are ￿￿(rib¢￿ in ihe aboi'e par￿rllphs. The irnsiees ¢onftr1￿ thal IhL'y hdl¢ pui(I due re8llrd to the C.'haT¢t)' CDmmissiL)n guidfiii¢¢ on public henefji bL'fvre dekiding m.har ociikities ihi ih8rity 51iould und¢nAke. CARF. FORC.AMBODIA I'RUSTF.F.S' REPORT (LONTINIIED) FOR THI Y£.4R E..IDFD 311APRIL 7￿25 ¥ID9nclal revie Reyerves Investrnenl ￿)1•¢1¢$ CILnLral fimd £17.47712024: £76.26?) All n)onies reLli%'¢d arr biiven for ihe PUTP¢YJe of meeling the chariiies objeciives set out in ihL ,Kqemor&nduJn ano ATii¢1¢s of Assoetation. Edukid IRtStriciedi Fiind £16.4971202J.. £22.(K)I I Durin¥ ili¢ y¢iir C'are for Carnb(yJia receilied donatiTrns of £?? ?Jll) frorn Edukid. Edukid has been a tru%ted pgrtD2r of C'are Inr %inibodia for nver la lear5. Their PTin)ar) loLus is on Providin￿ funds to purchAse SCI￿7 pa¢ks for children. hoM'th'er tht), ,Ilso pix)vid¢ IiiiKts to proN'ide for unl*er￿lI¥ siudelli¥. In addilithn t() Ihis dirtsr support. Edukid olso provide% d %IMall ainouiil of 5UPPOrt to fund the ba-k end uf￿h¢xlI pock pro%ision I5￿ff salarie5. disirihutiijn ￿¢.1 Thc liam in C'.ambodia hold fvnd5 sepaiaieli. lo ¢oi¢r anv Lynttg¢nci needs and ¥alary $0 ￿le.[nisre￿s teel Lhat A miiiiinuni of £•.nOO in reiern'es to Lover LIosuTe C05LS are adLqtsaie. Fr¢¢ r¢sern'es are ab()we IhL leN'el set ty di¢ tnJsiLx's, and iho. are ￿tisfIed wilh the current $iEuaiioii. Rlsk Is8¢￿rn¢￿t The Trusices do iioi believe Ihai Care for C-ambodia 1$ subji*t 10 an). siibstanlial ri5Ks' b¢vond ihe liabiliiie5 disLlosed in the fill￿7￿CIal ¥trattmenis. DiTe¢tors over8ias ensur¢ appropri¢lte UK, ul. and th¢ir safebtiiaril polio" is up ￿ daTL. A risk a5sessnieni poliL> ttnd iisk" assessmeni regist¢r ha%¢ beeii prepaT¢d and ¥rL rLViei4'ed on regular basis. Accountanl A reboluiion will be propTh8Ld ai ihe AOM Ib￿ Mark Hjcrtzcn of HW A$so¢i8te5 Lirniicd b= r¢-appointed I￿￿Pendent F.x8ininc¥ lor Ihe ¢osuing Neaf. C.4Rb frORC'.IfvIBODIA TRLSTEES, REPORT (CONTINLEDI FOR THE YEIIR £.￿DED 311 APRIL ?1125 St4tÈmont (bf Tru$tees' Re%ponsibilltios Q'ompan> and chari￿ law require the triisiees io prepare financial SI￿¢M¢D￿ ihit give a tTue and fair vie￿, of the stale of affairs nf the charity *lt the end (If Ihe finaniiitl ￿e#r￿n￿ i)I'its ￿￿TplUS ordL'liLil l()r thi lin4n¢ial >¢ar. In dLiing so ihc irusi¢es are r¢quir¢d to.. SLILLI siiilablL' tteeouniing policies and ihert applb them consis*nify: Observe tht mLthods' and principles tn thc Charilics SORP= lake judgrnncnts and es11rnaL￿ th21 Iirc Tea51TrTthlc and prnthnL stale wlie¢h¢r #ppliLJbl¢ UK Aw(wii¢ing Si￿ld4rd5 h8v¢ bwi follo￿￿1. subject to any deparnre$ disclo.sed and expliined in the fJnttllciLI statL'mentS- 2Thd pr¢part th¢ flnancial s&irenienis on the going concern ha41.% unless li is inappr(?priatLI LO pregume Ih&i the ch&ritJ' i￿111 ci>Trlinut optTHIion. The Iru%lc¢5 fvrc rLsponsiblL for keLpiny proper a¢couniin8 records ￿ttl¢h disclose with reasonable al any tim¢ IhL rinanciol posiiion ol the ¢harit)' and whi¢h enAbl¢ then) io ensure ihar th¥ financi411 %14tcmLntS Lonipl>' wilh ihc Lornpaniei Aci 2006. The tnifjtee% a1$17 re￿pOn￿lbIe lor safe¥uardin¥ th¢ a55eis uf IhL' chaiifv and for their proii¢r 8ppliL21ion As required by chi¢ ril} law, aiid lieiikne for taking reaqi)11ohle qteps for the prevention and deteciion of frauLI llnd L)thLr irrLbulHri¢i¢$ ThL ￿bU¥l fLTun hu5 been pr￿p￿rd in dCiord*nL¢ Y4"i¢h Ihe pioi isions fypplic#ble 10 conjpanies oiititled to the small ei)rnp￿ill￿ ¢x¢niptioii and with lh¢ Stat¢m¢ni of RLYoinin¢nded Prtk"'IiL￿ ISORPI. AcLI)ui?ILLiS and Re￿>rtIng b> LhariEies. Approved by tlie twstees and sigvned (Trn their behalf by-. 1) 5 14aTNes Dlre¢tor aud Chairnxi 3(Y' January 2D2C) INDLPE)DLr4'1' fr.XAMINER'8 RF.PORf TO THF. TRUSI"LES I"II£ UNAiIDITED ,ICCOII.N'IS OF C-ARL Foft e..%li IBODIA I reportio the chcifTty tru%ice5 Oll rny ￿K￿n}1'.81￿01t of the ar¢nLiIFts of Carc f¢x Lanbodia Iihe eliori.Trl for ihe vear Lnded 3L) .Ipril 209.5. a'his rtporn is m?de sol¢l)' ILS Llit th￿11￿1￿ ¢ouipany's In1¢￿5. ￿ a body. In accorthce with Lliaplei.I vf Part 16 ol'ih¥ C'umpanie.g..l￿ 20tsG a)id ¢hdryi#b'.e compans's IfiLSiee% as x iwu!. in atcordance ￿1th seciion 154 nf tht ChHfiiiL4 _4it 2ll I l. 1.1>. IllQipendenl Lxiiinin¢r g work has been urMJenak¢B >0 l rnjuknt state io Ihe cNwLible iompany s misie¢* t￿$¢ arE¢f5 1 um ¢guir'd .$0 51ryiL Ihcm in iT+depen&.&rt Lmrnincr s repvn aJJd for oilicr purpo>L. Ti) Ilie ftsllebl ¢XteiiT Pimilrted Idw, i do iiJt aciepi %spDnsibilÉty to ani'one ihaTr thè cP..?rjtab1￿ Ilie ¢n?ritable con1p￿￿'.4 iT*ernbers * a bfTrdy 3nd IhL' ch￿7ta01t tow.p¥fyy'$ as a bod) for m) in41Lp¢ndLnr examiJ)L'r's wDrk. for Ihis repon. or lor tht ryinions. ha￿.¢ i4vir.4kn. Re8pon$lbllllle$ b&si% of r¢porl As th¢ Lh#riTr s Ipusiets of ("&re for CAnibtsdialand ils dir¢£iors for In¢ purposes of iumpan>" law,, >'uu are T141￿nSIbIC for lh¢ pirpararinrt of lh¢ ttccoup.t5 in dccordthii wilh th¢ requiYTnenls of ik C¢mi)aYi¢s Ati ?{￿6 lthe 200(...l¢11. I lavinb >atisfi¢d m}'self thai I1￿ accounis oi the ¢hariry are noi rLNiiirtd io k- audited linder Part IC. r>f thtr 20Qb Act Ind are eligil?le .or iiid¢pendLni Lxainlnliioii . rewrt in resrtti ot Tr.!. exan1ndl1￿ of yo'.Ir clii4 r'.ry's aiCOI'nis as carricd oiii und¢r se¢E.'ttp. 145 of the C.haTILILS ACL 2011 Iihe Q I I rl¢ii. lry GYrvir.8 0111 tn% ¢iam'.naiiotT I havL fo lowed all ihi 4pplicab5 l)irtclioTh% ¥i¥eth b) IhL Chariiy Comniissttsn uJ)der stelion 14515llbl ol'the 711 I I A¢L Iiidependtnl eximin*r'$ $iattm¢•i I hav¢ ¢omplciiMI Exriininaiioii. ¢nJfiTii> Ih&i no maffefs h8V¢ LVn¢l0 att:ncroii in conFiedi1￿ willi Ib¢ L'.iaminatio Ivliibi niL L41use 10 ¥LIiLVe th* in an). Tr&at¢rial re.%peci'. iecnuiirlng rccords K'erc not k¢pl IrL fcSPLLI of ilt¢ charity as r¢q¥ired Sl.￿1}Ll41 286o1'the-.(IUi) Acl: or III¢ &CCOWiL% a¢) noi 11 c¢•rd with ih4M' w¢ord<." 'LQUILls di) nol Ciimpl) 11 Ith ilie ￿￿OI11111118 requirtmeTrils vf y¢¢liori 196 of tlie 2..106 Aci IhiA un> re411ireineni Ilini t1￿ 3CLeUntS &ivc li tru¢ and fdir iithi wliich 1.4 a ii??.!i¢r GonsidLYLxI fts p8¥t wi liidtp¢nd¢iii ainiiiatioii: or Ih¢' a¢iooiii) iiot hcii? pr¢pJrtd in AcLNd8llte ii'iin ihe mLihL)ds*id pp.IKiplesof rhe &14iemcnt of ReeomLllbiid¢d raLIIL¢ lor R*coiiniiii¥ aiiil r¢p(1rtTr118 bk c1)aTit￿e5 appl..i4bli io ¢h#riliL'S preparii)b tlieir occyJni% io acLoidance willi th¢ l.'iiiaiicial IleporiiiJ8.*landaTrl appliEabl¢ in IhL L.'K aiid Repiiblir of li¢18*J (FRS IG21. I lio¥'e no ¢Liic4ms krid I￿￿￿, rom¢ aiTLk.5$ 110 oihLr matter> in £t)nnectioi wilh IliL' ¢X￿n1rd￿(IOn ro iwhich a¢teiiilon shÉ)uld be drdwn It) tliis ieTKm in order lo ¢nahle a propcr und4rsthTrding olihe o¢eoiiffls to be rE2ched. lfjl M-)Jr- l•rk (ljertztrt IIA Trc, 111¥ .4s$vtlRtp$ Llmifed C.'hArlertd .4cfguNt.Ints )Oth Janiiarn 20?(1 Porfmill Hou5¢ Porfmill H¢rt5 SGS I riJ C.4RE FOR CA_NIBODIA STATEIIENT OF FII.4NCIAL .AC TIIITIES (INCLLDIiYG INLOME AI4D EXPENDITURE ACCOIINTI -OR fiiE YFAR F.,%'DED 31 APRIL 21125 IlnresirJded De55gM*led 1<¢5¢riL¢eil FuTrd% Fund Fund Tot#1 Tot&1 2024 Nntes Note l? liieome from: T)onaiions 45.748 48.482 88.9fi5 TatAI 45.748 94.230 88.985 Expendlture on.. -4dmillislr#iiion Projccls in C.&mh(Klia 976 53.557 Q76 667 43..185 TotHI 4.533 97.918 98.999 ot Intoni¢li¢iponilliure) Tran4fir% hL'IM'i'cn liinLI 18.7851 5.Q97 li,6881 110.0141 Ntl moTrerntnt In Iwnd$ 1¥.711£ 5.(Y)7 110.V141 Total funds hr()U8ht forward 26.262 ?3.?41 4Q.503 S9,517 Tod￿1 lunds ¢ari'lecur. 11 inroime and expLndilui¢ dLrivi fwm IbngoiThg a¢iiwili¢s. C.'ARE FOR C.I,I.IBODI_4 BAL4NC.E 8HEF.T A.SA T311,4PRIL 2025 2025 2024 FIXED ASSETS Twigiblt asle15 LI'XRLN'I ..I5SL'I'S Debiors Cash ai bank and in hand 3,{￿6 46.437 43 V)4 45.815 49.503 C.REDITORS: anlvuiits l&lling duL ii'iihin one )'ear P4LT C'URRklY'I'..ISSLTS TOTAL ASSETS LESS CIIRRENT Ll*lBILITIES FIINDS Ilnre%iri¢ied Fiinds Cien¢r41 D¢bixn¥l¢ 17.477 17,477 28.338 26.262 ?3.241 R¢%trict¢d TnTAI, FIINDS 4S.815 4(},-503 The eharir&ble eoinpaii>' i% etititled to the exemption Irom the ￿di1 rcquiremcnt rontained in .section 477 of the Ci)Inpanies Alt 211116. 1()r thL i¢aT ¥nJid 11) .Ipril ?11?5. Nu mLmbcr iifthc coinpans has dep1)si￿d a nolice, pursuant to sixlinn 476. requiring an uudit iTrt thi¥L uLiouni.%. The Mistees a¢knoi¥ledgie their re5ix)nsibililies li)r en%uring that Ihe compan}. keep5 accounliiig records i¥hich cnmply 'ith seLti()n .186 1Il- th¢ Alt dnd IOT i¥eparin¥ ￿lI)Unt5 itrhilh gii.e a true and fair %iew of Ihe %lalL ()f affairs of ihe Lompan) al Ihe Lrkd of the financinl year artd of its incorning resources &nd llpplicaiton o" re50urcts. incliiding its illcoinc clnd expeiiditure. for ihe fin4111cial lear in accordance ￿'11h the reqiiiremenis of sections 394 and 395 aDd w,hi¢h otlicrwisc ¢omplJ' Ivith ihe r¢quir¢m¢nis of (he Companies A¢1 *(K)6 r¢la(inb 10 accounts. sts lar ay appliLdbli' iu thL eompan!,. These aocounls hav¢ been PTepared in aLcurdanc< with the provisions applicable io companies siibject tts the 51nall onipdni¢b regy jrne. 'I"he fill￿1¢111 I stareinents w'ere approved bN' Ihe mistees and authori5ed for i4%UL (xi Janitary 20?6 8nd 5isncd on its behalf bi.. D S Ilaroes Trustee CompanTr Reglsiration No 0847642 CARE FORC.41¥1110DI.4 NOTES TO THE FIN.ANCI.*L S"I'.4"fF.MF.NTS FOR THE VEAR E.,VnYD 31I.4PRIL 2112) -4ctountlng policits Compan> $t%tUs ¥nd Infor￿1110 Curt furL ainbodia is a private L()￿PanI limiled ￿. guarantee IncoTW)T￿¢d in England alid Klales. The registered olliLe is Un>t l. ThL Orbital Cenire. Cockerell C'105e. SCJ l ?%B. In the ¢i."eni of ihe chariry. be ng M'ound UP* the liabiliTh in resp¢ct of the bruarunlL'L IS liniii¢d io & IU r*r rndmber. B?d sis of prepArntloD Th¢ acLounis t￿￿￿e been prepared in a¥¢()Tdanec w.ith .4ccouTrtin¥ and Rewrtin bj ("hariii¥S.' Siat•nent of Reconinieiidcd Pfacticc dppliLable to chariiies preparin4Y their &x(iunts in a¥¥ordan¢e ivith Ilie Fi*an¢idl Rcportii)¥ Sias]dard llpplicable in the I IK and RepubliL uf Ireland Il'lts 10*1 ieffectiwe l Jwiu8Th. 20141- Ichftriiies SnRP IFRS 10211. tliL FiiianLi&l Rewrting Standard applicable in di¢ LK and Republic of [￿la11d Il.-RS 1021 aJNI ihe c.oillpaiii¢& Act 2006. The ehariiy iy a Publii B¢n¢fii Eiiiirj. as defin¢d I)￿ FRS 102. Th¥ uiiuun¢5 are prepared in s¢eTliD& whiLh is ihL luncuorMI cuffencj of tlie charity. MonL*aTh 8mouiiis in these a¢￿unt$ Jrc munded io the newesi £. Asseis aiid 111¢ biliiie5 Are inblially Tec(>uni5ed ai co%1 I.￿￿¢ unle55 oihernise siared in ihL IL,Icvani aLcoun¢in8 poIJ¢y, 'I'he eharits has taken ¥dvanuigc of the ionce95K>ii S￿.￿lIable to smaller ¢haTIti¢5 in the SIAiemeni of Recomineiid¢d Yra¥Xic¢ wliich permits the Jnal>5is ol'inLoming rL%ources and resourtts expended bv ndiural Ca￿80r1¢S rR(her than bv Going toncern I'h¢ irLisiees are confldeni thai rhe Chawitw 1% ablc, Iv ¢vniinu¢ io me¢1 ils liabillties as Thtk fall due lor thL lurLseeible fulurL' and ihai Ilie a¥¢oiinis sliould be Prepared on a w>in8 iy)nL¢rn basis. Income Donaiions repreS￿7t ihe tolal donauons retti¥ed frKTh ¥nkn lundNsin8 or direLX 10 die b￿k acwunt durinit the year. Lrt¥ludin¥ any a5$0Citted Cjift 4id reclaims. Interw%t r Iniereli TecLiwablL j5 in¥ludcd in Ihe fiiiancial $￿eMentS OD an accruals basis. Expertdityre rL'L l.tabilit1¢5 are TLLO(pllisLd as rS¢S. These are tunds th81 can onfv be u%ed for p8rticular re%triLrid purposes wiihiD thL" ubjecis of th¢ Cliarih.. RestrictllX15 arise u.hen s￿Li[1Ld bj the doiioT or when r￿lidS are TaisLd for particiilar rL>lri¢ied purpose. The %tudeni %w>n5urship reslrictd fund TEl￿t$ io donations rti¥i¥'cd ￿H¥rdS the cnqt Jf edu¢aiion for indiwidu&lly idtiilified siudeTrits. Trustees ￿SUre that tll(MIL) donaied is used l(Ir lh¢ stsr¢d p￿r￿b8¢ (?n thai specifi¢ studLiilS' ¢duLdiiori. The ￿dukid fundiiig rebtriaed fvnd reldiL% its donations receivcd (owards the cosl of PUTchasing scliwl PttLks lor Lhildrcn. including COSL% invulvcd in ih¢distribuiion. Tws1tt5tnsiire Ih* mnnL? th)nated Is u5¢d lor ihL biai¢d purpose. ThL F-dmil) Proj¢ci restri¢itd lund5 reldies w donJiion.% rLL¢i%a ioiNards ihe vari(iu% lan. 11> sche11￿$ itiLludin¥ Inicro- tJnancing>. hii%iriLSS 4¢n¢ratioi., pÉisiii%'c parLiilriib ano titsi aid lThiniit¥. 'I'rnistL*S en4ur.. Ilittl Ji)on¥l. Jonated is iisi¥J ror ihe staled purw5¢. The TL'uLhtt Sponsorship Te.IiriLlid lund i¢lares io don￿1￿115 rcieiied towards thc. I'O>t of SaI￿leS aiid teaLliii)g soiirc¥S lor the Provincial hers. Triis(ees ensurt th81 moncy donald 15 used for ihe stUlLd purpose The Livillg SuptK)rl IC.arnbuJial Fund rtlaie% ¢n donaiions receii'ed lo￿ardS Ihe esseniial livin¥ expLnses of an iidiiiduul ivilliiii lh¢ ('.are f()rC.'#mb￿l10 ¥vii)ffivnity. l rnsi¢c% Cnsurt Ihai Inono donatcd is us¢d forlhe staled purpose, The Cla%4rooni Lluild resirscted fijnd relates to donkiions received inwards ihe cosi of ni3lnwiiiii¥ ihL classrooms. Trustees ensure Ihui muny diin&ed is used for thL pdfpose. l)esigiiaiédliimlJ RL?SII'IL'iedliind.4 axlltlnn ThL ￿lia￿lIV is ¢x¢iMpt from iai on in¢onie and 8aiJis fallin¥ ￿lthill seLiion .505 of the TaNc% ,Ict l()¥8 01. 5ectioh 252 of the T&i4lion of C'li*r8eablt Gains .4th 1992 10 the extenr that th￿e air dN)lied ￿ its ¢hariiable objLCI5. In¢omlnK r¢soui'r¢s- 1)onfiilons 2024 Donation¥* ¥ifis otl¢rin¥s- Donatiiin%. gi115 anil off¢rinxs- Donations. ¥ift5 and off¢riDo DoIialions. oift$ and Qfferinll￿- Don&iÉan%, ¥Trfis and vllerin¥s- l)vnations, gitls and offerin¥%- r)i>natiuns. gift5 and off¢rin& GIA Aid reLlaims lyD￿tricted funds Resiricl¥LI siuijeiii sponsorship Rr¥ifiLi¢d Idukid fyndin¥ Resiricied l-1fmily projecis H¢slri¢ted Teachcr swiis()Tship LiT¥in¥ Suppvn ILamb￿laTr Resiri¢i¢d classroom ￿lkI 43.403 8,¥55 47.71.5 35.877 120 1104 120 741 11.37$ 2,750 5,152 345 66.1 94.230 2024 2024 Bank Ch¥r¥es Ind¥'pendent LxAminer's fees Companies Hoii%L tiling fee J4? .34 644 667 CARE trOrtI'.4￿IBODIA NOTES TO THE I,"INANCI.4L ST ATE.MLNTS {C.ONTINUED} roR THP JEAR E.,VDLD.IOAPRII. 2025 Average nunTrber of EThploF¢e5 Th¢ avera¥L number of emp10*¢¢5 Lluring the peri(MJ (including Di￿CloT5) %*ere 4120?4.. 41 ru5tee reniunerailoll and eipen¥ey No Irustre ÉELLiI.LxI an%. remuneraiion OT rrimbursthl e.Kpen5cs during ih¢ >'ear. MT J Hkiniill. Irustee. rLLLiNid Ll l. J74 120?4.. £2.] 751 during Ihe ycar Lo￿ardS livinb support Cosis. 'I'hesc fund ere doDRItLI specif)¢•115 for Ihis purpos¢ aiid agreed ￿ donor Jnd iThsi¢es. 'I'here are iio ¢mplovees wtho r￿cINed employee b¢nefiL% (Lxcluding emplo¥er pcnsion o)Stsl of murc IhAn £60.00 Debt¢)r 2025 2Q24 Gill Aid 11ndr￿ Debtor 2,521 2.176 890 74 i,066 Credltors., AmouThl% f*llin8 due *ithln one yeAr 21125 1024 AC￿U4]S Taxalion social security Aniltrsls of Net Aysets ljerneen Funds De51gDal¢d R￿trIcted Fuod$ l-.Hrestricltd Fund5 2025 T￿￿1 Tangibl¢ fixed &8sets D¢btOTS Casli dl bank and in hand Cr¢ditors'. amounts fallirtg du¢ w'ithiii Me ￿ear 14.9.fj6 43.294 17,477 R¢lMied i)*rtles J Hami11. a ¢nLsie£, recei¥ed £1 1.17.$ {20?4.. £2.1 ?51 dunno the >¢ar towardR living supp)rt ￿￿￿ts. These funds w¢r¢ d(Inaled spe¢￿tiCallY for this pur￿5¢ and agrced b). donorand tntslees. C..4RE FORC.IIIBODIA NOI'ES TO THE FI_N.4NCltslL sfA TF.MEITS ICO%1 '] INITF.D) 'OR THF YE,IR EINDED.IOAPRII. 21125 10 I'olunteers The Lh%Lrity' benefits fromihe uiipaid linie of undcT 10 volunieersB'ho a54isI wilh ils InoJly,l¢tivitiL'&..4re&s ofi.olunieeT involwemerii incli￿¢ rnniiing companw. promotion and publicity, administratinn. and fIn￿lee. Restrl¢ied fwnds ThL in¥orne funds of the . haril). ill¥liide restricied lunds ¢OlJLprising ihe fTrllowiftÈ une¥perded halanccs of donations sraDts held on ifiisi for specific purpos¢i.' Jo%emenl in funds Incomlng R¢source% r¢sfjuree¢ expènded Bxl#nee at I Ma). 21124 Triusferj Balttnce ai YJ Aprll 2021 Siiidcni Sportsorship fund Edukid liindin& laniil), Projt¢ts I.e￿llerS Sp()n¥orshÉp Fund l.ivin￿ 8iipFwn Ic nnibodiol Fund C.I￿5rDOM BLiild fund 8.8¥5 22,239 795 27.74.3 120 741 ¥.060 16,41)7 1,240 2.001 1.24n 741 5.152 2.611 2,541 23.241 48.48? 43.385 28,.138 CARE Tr'OR CA TrIRODIA UTES TO TIIE FIN,IhCIAL S"I'.4 I I,.￿1&.￿75 Icof*TINIIF.D Troll TIIE YE4R F,IIDFD 30 APRII ?1125 12 St¥teni¢iit of I,in*nelal Aetii'iries The cnmpthrktive fLKure5 for the ye#¥ endtd 317_.*pril 2024 gre btloTh: l."Drtstrleied Funds DÈsl¥nAted Fyn Re5trlcted Fund Totsl 2024 Ineottie from: Donk)ti0115 48,380 40,605 88.985 'I'tyt#l 48.380 40,6()5 88.98.5 F.xi)endlturo on.. 667 667 ProjeL'is in C.ambodi& 62.0?6 Totsl 36J06 et Iniomell¢xpenditurt) Transl¥FS b¢i%i¢¢ri fiinds (14,3131 ¢¢ movemeht In Total fui)ds brought 18.94? 5V,517 TotRI funds ¢Arried fon%ird 14