**Independent examiner's report to the charity trustees of Cambodia Youth for Change Ltd Independent Examiner Report** ## **I report on the accounts of the company for the year ended 31 July 2024.** ## **Respec�ve responsibili�es of trustees and examiner** As the charity’s trustees (and also the directors of the company for the purposes of company law) you are responsible for the prepara�on of the accounts in accordance with the requirements of the Companies Act 2006. Having sa�sfied myself that the charity is not subject to audit under company law, and is eligible for independent examina�on, it is my responsibility to: - Examine the accounts under sec�on 65 of the Chari�es Act (Northern Ireland) 2008; - Follow the procedures laid down in the general direc�ons given by the Commission under sec�on 65 (9) (b) of the Chari�es Act; and, - State whether par�cular ma�ers have come to my a�en�on. ## **Basis of independent examiner’s report** I have examined your charity accounts as required under sec�on 65 of the Chari�es Act and my examina�on was carried out in accordance with the general direc�ons given by the Charity Commission for Northern Ireland under sec�on 65 (9) (b) of the Chari�es Act. The examina�on included a review of the accoun�ng records kept by the charity and a comparison of the accounts presented with those records. It also includes considera�on of any unusual items or disclosures in the accounts, and seeking explana�ons from you as charity trustees concerning any such ma�ers. My role is to state whether any material ma�ers have come to my a�en�on giving me cause to believe: 1. That accoun�ng records were not kept in accordance with sec�on 386 of the Companies Act 2006; 2. That the accounts do not accord with those accoun�ng records; 3. That the accounts do not comply with the accoun�ng requirements of sec�on 396 of the Companies Act 2006 and with the methods and principles of the Chari�es Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland; and, 4. That there is further informa�on needed for a proper understanding of the accounts to be reached. ## **Independent examiner's statement** I have completed my examina�on and have no concerns in respect of the ma�ers (1) to (4) listed above and, in connec�on with the following the Direc�ons of the Charity Commission for Northern Ireland, I have found no ma�ers that require drawing to your a�en�on. **Signed: Date: 22 May 2025** ## **Name: Bryan Mar�n FCA** **Weir & Co. Chartered Accountants, 23 High Street, Moneymore, BT45 7PA.** 8 ## **Cambodia Youth for Change Ltd Financial Report** ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2024** ## **STATEMENT OF FINANCIAL ACTIVITIES** |Note
**Income**
Income from charitable ac�vi�es
Grants and dona�ons
**Total income**
**2**
**Expenditure**
Expenditure on charitable ac�vi�es
**3**
**Total expenditure**
**Net income/(expenditure) and net**
**movement in funds for the year**
**4**
**Reconcilia�on of funds**
Total funds brought forward
**4**
**Total funds carried forward**|Unrestricted
Funds
£
Restricted
Funds
£
**Total**
**2024**
**£**
Total
2023
£| |---|---| ||-
-
**-**
-
4,771
-
**4,771**
7,373| ||4,771
-
**4,771**
7,373| ||8,360
-
**8,360**
10,420| ||8,360
-
**8,360**
10,420| ||| ||(3,589)
-
**(3,589)**
(3,047)| ||22,714
-
**22,714**
25,761
19,125
-
**19,125**
22,714| expenditure derive from con�nuing ac�vi�es. 9 ## **Cambodia Youth for Change Ltd** ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2024** ## **BALANCE SHEET** |**Note**
**Fixed Assets**
Tangible Assets
**Total Fixed Assets**
**Current assets**
Cash at bank and in hand
Debtors
**5**
**Total Current Assets**
**Liabili�es**
Creditors: Amounts falling due within
one year
**Net Assets**
**The funds of the charity:**
Unrestricted income funds
**4**
Restricted income funds
**4**|**2024**
**£**
2023
£
**-**
-| |---|---| ||**-**
-
**13,921**
13,110
**5,204**
2,604| ||**19,125**
22,714
**-**
-| ||**19,125**
22,714| ||**19,125**
22,714
**-**
-| ||**19,125**
22,714| ## **The notes form part of these accounts.** **April 2025 and signed on their behalf by:** **James Gilmore Stephanie McCoubrey Chair Treasurer** 10 ## **Cambodia Youth for Change Ltd** ## **Notes to the Financial Statements for the year ended 31 July 2024** ## **1. Accoun�ng Policies** ## **(a) Basis of prepara�on** Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) (effec�ve 1 January 2015) – (Chari�es SORP (FRS 102)). In preparing the accounts, the trustees have considered whether in applying the accoun�ng policies required by FRS 102 and the Chari�es SORP FRS 102 that no restatement of compara�ve items was required. ## **(b) Income** the Statement of Financial Ac�vi�es when received/receivable. Revenue grants are credited to the Statement of Financial Ac�vi�es in accordance with the terms of the grant. Dona�ons are included in the Statement of Financial Ac�vi�es when receivable. ## **(c) Resources expended** ## **Support costs in furtherance of the objec�ves of the charity** This represents all expenditure directly a�ributable to charitable causes. ## **Management and Administra�on** This includes all expenditure not directly allocated above. Overhead costs have been a�ributed to the management and administra�on of the charity. ## **(d) Funds Structure** The charity have various types of funds for which it is responsible and which require separate disclosure. These are as follows: ## **Restricted funds** overall aims of the organisa�on. 11 ## **Unrestricted funds** Funds which are expendable at the discre�on of the company in furtherance of the objec�ves of the charity. In addi�on, funds may be held in order to finance capital investment and working capital. |**2.**
**INCOME**
Income from charitable ac�vi�es:
**Total**
**income from charitable**
**ac�vi�es**
Grants & Dona�ons:
Dona�ons from giving circle
Bank interest
Gi� aid claims
Student contribu�ons
**Total grants & dona�ons**
**Total income**
**3.**
**EXPENDITURE**
**Expenditure**
**on**
**Charitable**
**Ac�vi�es:**
Wages
Electricity
Water
Ofce expenses
Currency exchange
Telephone & internet
Bank charges & just giving
fees
**Total**|Unrestricted
Funds
£
Restricted
Funds
£
**Total**
**2024**
**£**
Total
2023
£| |---|---| ||-
-
**-**
-| ||-
-
**-**
-| ||2,019
3,045
319
158
761
2,573
1,672
-
**2,019**
-
**319**
**761**
-
**1,672**
1,597| ||4,771
-
**4,771**
7,373| ||4,771
-
**4,771**
7,373| ||Unrestricted
Funds
£
Restricted
Funds
£
**Total**
**2024**
**£**
Total
2023
£| ||5,898
8,674
131
84
46
46-
1,547
748
353
352
70
134
90
315
**-**
-
-
**5,898**
-
**131**
-
**46**
-
**1,547**
-
**353**
**70**
**315**
292| ||8,360
-
**8,360**
10,420| ## **4. ANALYSIS OF CHARITABLE FUNDS** ## **Analysis of movements in unrestricted funds** |Balance|1|Incoming|Resources|Funds 31| |---|---|---|---|---| |August 2023||resources|expended|July| |£||||2024| |||£|**£**|£| 12 |General fund
**Total**|22,714
4,771
(8,360)
19,125| |---|---| ||22,714
4,771
(8,360)
19,125| ## **Analysis of movements in restricted funds** |Restricted income fund
**Total**
**5.**
**DEBTORS**
Prepayments|Balance
1
August 2023
£
Incoming
resources
£|Resources
expended
**£**
Funds 31
July
2024
£| |---|---|---| ||-
-|**-**
-| ||-
-|**-**
-| |||| |||**2024**
**£**
2023
£| |||**5,204**
2,604| |||**5,204**
2,604| |**2024**|2023| |---|---| |**£**|£| |**5,204**|2,604| |**5,204**|2,604| 13