EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND
EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2023
Unrestricted
Funds
2023
Total
2022
Total
Note
Income from:
Donations and legacies
Other ti'ading activities
Investments
71,131
I,iio
71,131
1,110
60,708
14,874
29
Total income
72,241
72241
75,611
Expenditure on:
Raising funds
Charitable activities
516
(76,544)
(76,544)
{76,544)
(76,544)
(68,529)
(68,529)
Total expenditure
Net (expenditure)/in¢ome
(4,303)
(4,303)
7,082
Reconciliation of funds:
Total funds brouglkt forwai'd
Total funds carried fonvard
73,059
73,OS9
65,977
73.059
68,756
68,756
The Statement of Financial Activities includes all gains and losses in the financial period,
All of the above amounts relate to continuing a¢tAvities.
Page 8

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
31 MARCH 2023
2023
2022
Not•
rixed assets
T￿)gIble assets
859
Cui'rent Assets
Debtoi's
Cash at bank
12
5,590
66,227
75,236
71,817
75,236
Creditors: amounts fallfing due wilhin one yeai.
13
(3,061)
(3,036)
Net current assets
68,756
72.200
Total assets less current liabilities
68,756
68,756
73,059
73,059
Net assets
Charity fund5
Uni'esh'icted ￿llds
Is
68,756
73,059
Total funds
68,756
73,059
Thcse accounts liave been pI'ep￿.¢d in accoi'dance with the provisions applicable to Comp￿lIeS subjcct
to the small coinpanies i'egime wid in accoi'datice with ch￿ltieS SORP (FRS 102).
The dll'ectoi's ￿.¢ satisfied that the company is entitled to exemptton fi'om die pi"ovisions of tlie
Colnp￿licS Act 2006 (the Act) i'elatllig to tlie audit of tlie finallcial stateincnts foi. the yew ending 31
m￿-ch 2020 by viitu¢ of sectioii 477(2) i'elating to small companies, wid that iio Jnetnbei. oi. Ineinbei's
bave i'equested wi audit pui'suant to section 476(1) of the Act.
The dll'ectoi's acknowledge th¢u' respoiisibilities foi.:
(i) ¢nsui-ing tliat the coinpany keeps adequate accouiiting i'ecoi'ds wliich comply with sectioii 386 of
the Act, and
(li) pi'eparing fuiancial statements which give a tsue and fail. view of the state of affall's of the
conipany as at the ¢nd of thc fiEiati¢ial ye￿. 31 Mw'ch 2023 and of its suiplus oi. deficit foj. the
fiiiaiicial yew. ¢ndiiig 31 Mw'oh 2023 lli accoi'dwicc witli the i'equti'eineiits of se¢tioJi 393,
whicli otheiwise coinply with the i'equii'¢ftnents of the Act relating to financial stateinents, so f￿.
as applicable to tlie colnp￿ly.
Th¢s¢ fiiiancial stateineiits w¢i'e appi'oved by tlie meinbet's of th¢ coininittee on the .
and ￿'e signed on di¢ll' behalf by..
Christopher Hart
Diiectoi.
Date..
Martin Graham
Directoi.
Date..
Coinpaiiy Registt'atioii Niiinbei.: N1645626
Pfige 9

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
2023
Total
2022
Total
Note
Cash flow from opei'ating activities
Net cash flow from operating 4ctÉvRties
Cash flow from investing aclivitles
Interest from investm¢nts
17
(9,009)
(9,009)
8,138
8,138
29
Net cash flow from investing activities
29
Net (deci'ease) lincrease in eash and eash equivalents
(9,009)
8,167
Cash and cash equivalents at l Api'il 2022
Cash and eash equivalents at 31 March 2023
75,236
66,227
67,069
75,236
Cash and cash equivalents eollslst of -
Cash at bank and in hand
66,227
75,236
Cash and cash equivalents at 31 March 2023
66,227
75,236
Page 10

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUNTING POLICIES
General informatloll and basis of accounting
Eggshell Cainbodia is a chai'itable company limited by guai-antee and does not have any share
capital. It i'egisteitd as a chai'ity with The Chai'ity Commission for Noithei'n Ireland on 16 October
2017 and it is incorporated in Northerii Iieland. The address of the iEgistered office is given in the
chai'ity information on page l of these financial statements.
The charitable company constitutes a public benefit eiitity as defined by FRS 102.
Statement ofcompliance
The financial stateinents l)&ve been pi'epai'ed irA accordance with applicable accounting standards,
Accounting and Repot'ting by Charities.. Statement of Recommended Pj'actice applicable to
charities prepliring theii. accouiits in accordance with the Financial RepoJ*ing Standai-d applicable
in the UK and Republic of Ireland issued in Octobej. 2019, the Finaiicial Reporting Standai'd
applicable in the United Kingdoln and Republic of Ireland (FRS 102), the Chai'ities Act (Noithein
Ireland) 2008, Charities Act (NoLthern li'eland) 2013, The Charities (Accounts and Reports)
Regulations (Northein Ii'eland) 2015, Companies Aot 2006 and UK Generally Accepted Practice.
The financial statements ai'¢ pi'epated on a going concern basis undei. the historical cost convention,
modlfied to include celtain items at fail. value. The financial statements al'e prepared in stei'ling
which is the fijnctional CUL'IEncy of the chai'ity and rounded to the neai-est £1,
The significant accounting policies are set out below. The directoi's con.8ider that these accounting
policies al'e suitable, have been consistently applied and ar¢ suppoited by I'easonable aiid prudent
judgement aiid estimates.
Fund accounting- unrestriLled funds
The compaiiy's unresti'icted funds consist of a Genei'al Fund which is expendable at the disci'etÈon
of th¢ dii'ectoi's in furtherance of the charitable objects of the company. The directoi's may at theii.
discretion designate funds foi. spe¢ific purposes but the designation does not legally i'ests'ict the
directoi's, discretion to apply the funds.
Income recognition
All incoine is ii)¢luded in the Statement of Financial ActlVLties (SOFA) when the cliarity is legally
entitled to tlie illcojne after any pei'foi'mance coiiditions have bc¢n met, the amount can be
measui'ed i-¢liably and it is probable that the incoine will be received.
Foi. donatÈons to be recognised the chai'ity will have been notified of the amounts and the settlemeiit
date iii wi'lting. If thei'e al'e conditions attached to the donation and this t'equfftres a level of
pei'fonnance befoi'e entitlement can be obtained tlien in¢oJne is defei-red until those conditions are
wheii tlieii. ecoiioinic beiietit is pi'obable, it cali be ineasui'ed i'eliably and tlie Ghai-ity lias coiiti'ol
ovei. the item. Fair value is det¢i-mined on the basis of tlie value of the gift to the chai'ity. Foi.
example the amount the chai'ity would be willing to pay in the open inai'ket for such facilities and
sei'vices. A corresponding amount is recognised in expenditiire.
P*gell

Page 11
EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUNfING POLICIES (contlnueil)
Income recognition (conliiiiied)
No amount is included in the financial statements foi. volunteer time in liiie with th¢ SORP (FRS
102). Fuither detail is given in the Dii'ectoi's, Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiai'ies of the ¢hai'ity ai'¢
included in stock and donations in the financial statements upon receipt. If it is impi'actloable to
assess the fail. value at receipt or if the costs to und¢rtake such a valuation outweigh any benefits,
then the fair value is iEcognised as a Component of donations when it is distributed and an
equivalent amount i'ecognised as charitable expendituir.
Voluntary income i'eceived by way of donations and gift is ciEdited to J'evenue on a iEceivable
basis.
Fixed asset gifts in kind are recognised when rec¢ivable and al'e included at fail. value. They are
not deferi'ed over the life of the asset,
For legacies, ¢ntitlement is the earliei. of the ¢harity being notified of an impending distribution or
the legacy being received. At this point income is recognised. On o¢¢asion legacies will be notified
to the charity howovei. it is not possible to measui'e the amount expected to be disti'lbuted. On these
occasions, the legacy is treated as a contingent asset and disclosed.
Inv¢stment income is interest eai'n¢d through holding cash at bank, Interest iiicome is recognised
when receivable.
Lxpenditure recognition
All expeiiditure is accounted for on an accruals basis and has been ¢lassified und¢r headings that
aggregate all costs related to the category. Expenditui'e is recognised whei'e there is a legal or
consts'uctive obligation to make payments to third paitles, it is probable that the settlement will be
required and the amount of the obligation can be measured reliably.
Where costs cannot be dii'ectly attrÉbuted to a paili¢ulai heading they have been allocated to
activities on a basis consistent with the use of the resoui'ces. Staff costs and ovei'head expenses arc
allocated to activities on the basts of staff time sp¢nt on those activities.
Fund-i'aising costs are those incurred in seeking voluntary contt'ibutions and do not include the
costs of disseminating information in support of the chai'itable activities.
11:Iliit' A(] (le'.Il T41
As a charity, the company benefits fi'om various exemptions afforded by tax legislation, It is
thei'efoi'e not liable to coi'poration tax on income or gains falling diie within those exemptions.
Recoveiy is made of tax deducted from receipts undei. gift aid.
Page 12

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2023
ACCOUNTING POLICIES (coiilliiiiecl)
Tangible fixed assets and depi'eciation
The cost of tangible fixed assets is theii. pui'chase cost, togethei. with any iiicidental costs of
acquisition. Depi'eciation is calculated so as to write off tlie cost of tangible fixed assets, less
theii. estiinated residual values, on a sti'aight line basis ovei. the expected useful economic lives of
the assets concerned. The pi'in¢ipal anIiual i?tes used are as follows..
Equipment-
Motor vehicles
2SO/o Sti'aight line
250/0 Straight liiie
Whei'e tlie recoverable ainount of a fixed asset is found to be below its net book value, the asset
is written down to the i'ecovei'able figuI'¢ and the loss oti impairment is recognlsed in the SOFA.
Judgements and key sources of estRmation uncertainty
The following judgements including those involving estimates have been made iii the process of
applying the above accounting policies that have liad the most significant effect on the amounts
i'ecognised in the financial statements and that have a signifIcant i'isk of causing a material
adjushnent to the cai'rying ainounts of assets and liabilities within the next fiiiancial year:
(i) depieciation inetliod aiid asset useful lives
The estiinates aiid assumptions al'e J-¢viewed on an ongoing basis considei'ing the ciitrent aiid
futuie market conditiolis.
Going conLern
The financial statements have been prepai-ed on a going concern basis. The Dii'ectoi's consider the
basis to be appi'opriate assuming that the chai'ity has adequate financial support from the bankei's
and related charities.
Donatlons and legacies
Uni'estricted
Funds
Total
2023
Uni'ests'icted
Funds
Total
2022
Donations
Donations
71,131
71,131
71,131
60,708
60,708
71,131
60,708
60,708
Page 13

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2023
Othei. trading aetlvities
Unrestrieted
Funds
Total
2023
Uni'estricted
Funds
Total
2022
Fundi-aising events
Sal¢ of items
895
215
895
215
4,874
14,874
1,110
1,110
14,874
14,874
Income from investments
Unrestricted
ITunds
Total
2023
Unrestricted
Funds
Total
2022
Int¢r¢st- bank
29
29
29
29
Analysfis of expenditure on charitable activxties
AetRVitRes
Undertalien
directly
Suppoi't
costs
Total
2023
Faith based nlissionary costs
73,993
2,551
76,544
76,544
73,993
2,551
Activities
Undeitaken
dii'ectly
Suppoit
costs
Total
2022
Faith based missionaiy costs
65,275
3,254
68,529
68,529
65,275
3,254
Page 14

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2023
Allo¢atioii ofsupport costs
Basis of
Faith
allocation missionary
costs
Faith
Inissionaiy
costs
Total
2023
Total
2022
Govei'nance
Office i'unning costs
Depreciation
Cost
Cost
Cost
934
758
859
934
758
8S9
835
700
1,719
3,254
835
700
1,719
2,551
2,551
3,254
Governance costs
Unrestricted
Funds
Total
2023
Uni'esti'ioted
Funds
Total
2023
Independent examiner's fees
Othei. financial costs
Company Filing
816
79
39
816
79
39
762
73
762
73
934
934
835
835
Net {expenditure) / income for the yeai.
This is stated aftei. charging..
Total
2023
Total
2022
Ind¢pendent examiner's i'emuneration:
examination of the financial statements
816
762
Page 15

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 MARCH 2023
Directors, and key mAnagement personnel i'emuneration and expenses
The key management personn¢l are ¢onsid¢itd to be the ti'ustees,
The total remuneration received by triistees in the year was £Nil (2022 - £Nil),
The tswstees did not hav¢ any expenses i'eirnbuiEed during the year (2022., None).
10. Staff costs and employee benefits
Total staff costs were as follows:
2023
2022
Wages and salaries
Social securKty costs
Pension costs
26,425
26,425
793
793
27,218
27,218
Allocated to;
2023
2022
Faith based missionaiy costs
27,218
27,218
27,218
27,218
Particulars of employees:
The average monthly nuinbei. of employees including the directoi's dui'ing the yeai. was as follows:
Total
2023
Total
2022
Number of management staff
Nun]ber of other staff
No employee i'eceived remuneration of Inore than £60,000 diiring tlie year (2022.. None).
Page 16

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2023
11. Tangible fixed assets
Motor
Vehlcle5
Equlpment
Total
COST
At l April 2022 and 31 Mai'ch 2023
401
6,474
6,875
DEPRECIATION
At l Apt'il 2022
Charge for the yeai.
At 31 March 2023
351
50
5,665
809
6,016
859
401
6,474
6,875
NET BOOK VALUE
At 31 Marcli 2023
At 31 Mai'ch 2022
50
809
859
12. Debtors: Amounts falling due within one yeai.
2023
2022
Gift Aid iEc¢ivabl¢
5,590
5,590
13. Creditors: Amounts falling due wlthin one year
2023
2022
Other taxes and social secui'ity
Acci'uals
Othei. ci'editors
13
792
2,256
73
768
2,195
3,036
3,061
14. Pension
Th¢ chai'ity opei'ates a defined conti'ibution pension scheine foi. employees. The assets of the
scheme al'e held separately from tliose of tlie charity. The conti'ibutions paid by the chai'ity dui'ing
the yeai. amounted to £793 (2022 - £793). At the balance sheet date outstanding payments to the
fund totalled £176 (2022 - £176).
Page 17

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2023
15. Unresti'icted funds
Balance at
l April 2022
Balance at
Income Expenditure 31 March 2023
G¢neral Funds
73,059
72,241
(76,544)
(76,S44)
68,756
73,059
72,241
68,756
Balance at
l Api'il 2021
Balance at 31
Maith 2022
Income
Expenditure
General Funds
65,977
75,611
75,611
(68,529)
(68,529)
73,059
73,059
65,977
16. Analysis of net assets between funds
Tangfible
fixed assets
Net current
assets
Tolal
2023
Unrestricted Funds
68,756
68,756
68,756
Total Funds
68,756
Tangible fftxed
assets
Net curiEnt
assets
Total
2022
Uni'estricted Funds
859
72,200
73,059
73,059
Total Funds
859
72,200
Pgge 18

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2023
17. Reconciliation of net {expenditure} / income to net cash flow from operating activities
2023
2022
Net (expendittii'e)lincome foi. yeai.
(4,303)
7,082
Depi'eciation of tangible fixed assets
Intel'est i'eceivable
(Inoi'ease)/d¢ci'ease in debtors
Increase/(decrease) in creditoi's
N¢t cash flow from operating activities
859
1,7l9
(29)
(5,590)
25
(634)
8,138
(9,009)
18. Related party traiisaetioiis
Dut'ing the yeai., Eggshell Cambodia paid a donation of £30.068 (2022: £29,772) to Child Haven
Oi'ganization,
Child Haven Oi'gaiiization is a iegistered LNGO in Cainbodia which has the same aim, of
providing a secui'e and safe envii'onment foi. ¢hildi'en in Cambodia, who hav¢ been, al'e being, or
are at rislc of being, exploited andlor ti'afficlced.
Two employees of Eggshell Cambodia ai'¢ two of the foul. tI￿SteeS of Child Haven Oi'ganization.
19. Company limited by guarantee
The company is limited by guarantc¢ aiid has no shal'e capital.
On a winding up members may be iEquired to conh'ibute a maximum of £1.
Page 19