EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND
EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
Funds
2024
Total
2023
Totsl
Note
Income from:
Donations and legacies
Other trading activities
Total inoome
61,267
3,532
61267
3,532
64,799
71,131
1,] 10
72,241
64,799
Expenditure on:
Charitable activities
415
(79,283)
(79,283)
(79,283)
(79,283)
{76,544)
(76,544)
TotAI expendlture
Iyet expenditure
(14,484)
(14,484)
(4,303)
RecolleiliatioD of funds:
Total funds brought fonvard
Total fund8 Cydrried forward
68,756
68,756
54,572
73,059
68,756
54.572
The Statement of Financial Activiltes includes all gaiiis and loss¢s in the financial period.
All of the above amounts r¢late to continuing acttvities.
Page 8

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
31 MARCH 2024
2024
2023
Fixed assets
Tanoible assets
Note
10
Current assets
Debtors
Cash at bank
11
1,548
58,205
59,753
(5,481)
5,590
66,227
Creditors: amounts falling due within one year
71,817
12
().061)
Net current assets
54272
68.756
Total assets less current liabilities
Net assets
54272
68,756
54272
68,756
Charity funds
Unrestricted ￿ndS
Total funds
14
54,272
68,756
54,272
68,756
These accounts have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime and in accordance with CharitTes SORP (FRS 102).
The directors are satisfied that the company is entitled to exemption from the provisions of the
Companies Act 2006 (the Act) relating to the audit of the financial statements for the year ending 31
March ?024 by virtue of section 477(2) relating to small companies, and that no member or members
have requested an audit pursuant to section 476(1) of the Act.
The directors acknowledge their responsibilities for:
(i) ensurin(y that the company keeps adequate accounting records which comply with section 386 of
the Act, and
(li) preparing financial statements which iyive a true and fair view of the state of affairs of the
compaiiy as at the end of the financial year 31 March 20?4 and of its surplus or deficit for the
financial year ending i l March 2024 in accordance with the requirements of section J93. and
which otherwise comply with the requirements of the Act relating to financial statements. so far
as applicable to the company.
These financial statements were approved by the members of the committee on the li
and are signed on their behalf by:
Martin Graham
Director
Date..
Evelyn J
Director
Date..
ison
.14.Iii.l.k*.
Company Reoistration Number: N1645626
Page 9

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
Total
2023
Total
Not
Cash lloiv from operating activities
Net cash flow from operating activities
Cash flow from investing activitie5
Int¢rest fi'om investments
16
(8,022)
(8,022)
(9,009)
(9,009)
Net cash flow from investing aclivitles
Net decreftse in ¢Ash alld cash equivalents
(8,022)
(9,009)
Cash and cash equivalents at l April 2023
Cash and cash equivalents at 31 March 2024
66,227
75,236
58,205
66,227
Cash and cash equlvalents consist of -
Cash at bank and in hand
58,205
66,227
Cash and cash equivalenls at 31 March 2024
58,205
66,227
Page 10

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
General Information and basis of accounting
Eggshell Cambodia is a charitable company limited by guarantee and does not have any sha
capital. It registered as a charity with The Charity Commission forNorthern Ireland on 16 October
2017 and it is incorporated in Northern Ireland. The address of the registered offAce is given in the
charity infoTmation on page l of thes¢ financial statements.
The charitable company constitutes a public benefit entity as defined by FRS 102.
Statemeut of con)pli2nce
The financial statements have been prepar¢d in accordance with applicable accounting standards,
Accounting and Reporting by Charities: Ststement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard
applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern
Ireland) 2008. Charities Act (Northern Ireland) 2013, The Charities (Accounts and Reports)
Regulations (Northern Ireland) 2015, Companies Act 2006 and UK Generally Accepted Practice.
The flnancial statements are prepared on a going ¢onc¢m basis under th¢ hAStorical cost convention,
modified to include certain items at fair value. The fmancial statements are prepared in sterling
which is the functional currency of the charity and rounded to the nearest £1.
The significant accounting policies are set out below. The directors consider that these accounting
policies are suitable, have been consistently applied and are supported by r¢asonable and prudent
judgement and estimates.
Fund accounting- unrestricted funds
The company's unrestricted funds consist of a General Fund which is expendable at the discretion
of the directors in furtherance of the charitable objects of the company. The directors may at their
discretion designate funds for specific purposes but the designation does not legally restrict the
directors, discretion to apply the funds.
neome recognition
All income is included in the Statement of Financial Activities {SoFA) when the charity is legally
entitled to the income after any perforn)ance conditions have been met, the amount can be
m¢asured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of
perfonnance before entitlement can be obtained then income is deferred until those conditions
fulEy met or the fulfilment of those conditions is within the control of the charity and it is probable
that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their fair valu¢
when their economic benefit is probable, it can be measured reliably and the charity has control
over the item. Fair value is deterniined on the basis of the value of the gift to the charity. For
example the amount the charity would be willing to pay in the open market for such facilities and
services. A corresponding amount is recognised in expenditure.
Page 11

Page 11
EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNT]NG POLICIES (eontliiued)
lllcome recognfition (comlinued)
No ￿nOUn1 is inclLided in th¢ financial statements for volunteer time in line with the SORP (FRS
102). Further detail is given Én th¢ Directors, Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are
incliid¢d in stock and donations in th¢ flnancial sÉateinents upon receipt. If it is impracticable to
ass¢,>S the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits,
then the fair valu¢ is recognised as a componcnt of donations when it is distributed and an
equivalent amount recognised as charitable expendAtt]re.
Volunlary income received by way of donati()ns and gift is credited to rev¢DU¢ on a receivable
basis.
Fixed asset gifts in kind aTe recognised when receivable and arc included at fair value. They are
not deferred over the life of the asset,
For legacies, entitlein¢nt is the earlier of the charity being notkfied of an impending distribution or
tlie legacy being received. At this point income is reCo￿lIsed. On occasion legaci¢5 will be notified
to the charity however it is not possible to measure the amount expected to be distributed. On these
occasions, tlie legacy is treated as a Contingent asset and disclosed.
Investment incoine is interest earn¢d through holding cash at bank. Interest income is recognised
when receivabl¢.
Expenditure recognition
All ¢xpenditure is ac¢ount¢d for on ac¢ruals basis and has been classified under headings that
aggregat¢ all costs related to the category. Expenditure is recognised where there is a legal or
constructive obligatioii to inake paymeiits to third paities, it is probable that the settlem¢nt will be
reqitired and the amount of the obligatioii can be measured reliably.
Where Costs cannot be directly attributed to a particular heading they have been allocated to
activities oil a basis consistent with the use of the resources. Staff costs and overhead expenses are
allocated to activities on the basis of staff titn¢ spent on tliose a¢tivÉties.
Fund-raising costs are thobe incurred in seeking voluntary contributions and do not include the
costs of disseminating inforniation in support of the chariiable activities.
Value Added Tax
The charity is not registered for VAT purposes, therefore expendittire is shown gross of VAT.
Taxation
As a Lhayity, the company benefits from various exemptions afforded by tax legislation. It is
therefore not liable to corporation tax on income or gains falliiig due within those exemptions.
Recovery is made of tax deducted from receipts under gift aid.
Page 12

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (conlinued)
Tangible fixed assets and depreciation
The cost of tangible fixed assets is their purchase cost. together with any incidental costs of
acquisition. Depreciation is calculated so as to write off the cost of tangible fixed assets, less
their estimated r¢sidual values, on a straight line basis over the expected useful economic lives of
the assets concerned. The principal annual rates used are as follows:
Equipment-
Motor vehicles
25% straight line
250/y straight line
Where the recoverable amount of a fixed asset is found to be below its net book value, the asset
is written down to the r¢coverable figure and the loss on impairnient is recognised in the SOFA.
Judgements and key sources of estimation uncertainty
The following judgements including those involving estimates have been made in the process of
applying the above accounting policies that have had the most significant effect on the amounts
recognised in the financial statements and that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next financial year..
(i) depreciation method and asset usefijl lives
The estimates and assumptions are reviewed on an ongoing basis considering th¢ current and
future market conditions.
Going concern
The financial statements have been prepared on a going concern basis. The Directors consider the
basis to be appropriate assuming that the charity has adequate financial support from the bankers
and related charities.
Donations and legacies
Unrestricted
Funds
Tolal
2024
Unrestricted
Funds
Total
2023
Donations
Donations
61267
61,267
61,267
61267
71,131
71,131
71,131
71,131
Page 13

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Other trading activities
UDresti'icted
Funds
Total
2024
Unre5tri¢ted
Funds
Total
2023
Fundraising events
Sale of items
3,022
sio
3,022
sio
895
215
895
215
3,532
1,110
1,110
Analysis of expendlture on Charltable Activities
Aetivities
Undertaken
directly
Support
Costs
Total
2024
Faith based missionary costs
77,448
1,835
79,283
77,448
1,835
79,283
Activities
Uiidertaken
d&rectly
Support
costs
Total
2023
Faitli bascd missionary costs
73,993
2,551
76,544
73,993
2,551
76,544
Pgge 14

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
Allocation of support costs
Basis of
Faith
allocation missionary
costs
Faith
missionary
costs
Total
2024
Total
2023
Governance
Office running costs
Depreciation
Cost
Cost
Cost
938
897
938
897
934
758
859
934
758
859
1,835
1,835
2,551
2,551
Governance costs
Unrestricted
Funds
Total
2024
Unrestricted
Funds
Total
2023
Ind¢pendent examiner's fees
Oth¢r financial costs
Company Filing
852
86
852
86
816
79
39
816
79
39
938
938
934
934
Net expenditure for the year
This is stated after charging:
Total
2024
Total
2023
Independent examiner's remuneration:
examination of the financial statements
852
816
Page 15

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
& Directors, and key management personnel remuneration and expenses
The key manag¢ment personnel are considered to be the trustees.
The total remwieralion receivd by trust¢¢s in the year was £Nil (2023 - £Nil).
The trustees did not have any expens¢s reimbursed during the year (2023.. None).
Staff costs alld employee benefits
Total staff costs were as follows:
2024
2023
Wages and salaries
Social security costs
P¢nsion costs
27,165
26,425
815
793
27,980
27,218
Allocated to..
2024
2023
Faith based missionary costs
27,980
27,980
27,218
27,218
Particulars of employees:
The average monthly number of employees ii)cludiThg the directors during the year was as follows:
Total
Total
2024
2023
Number of management staff
Number of other staff
10
No employee received reinuneration of more than £60,000 during the year (2023.. None).
Page 16

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
10. Tangible fixed assets
Motor
Vehicles
Equipment
Total
COST
At l Apri12023 and 31 Mareb 2024
401
6,474
6,875
DEPRECIATION
At l April 2023 and 31 March 2024
401
6,474
6,875
NET BOOK VALUE
At 31 March 2024 and 31 March 2023
11. Debtors: Amounts falling due within one year
2024
2023
Gift Aid receivable
1,548
5,590
1,548
12. Creditors: Amounts falling due within one year
5,590
2024
2023
Other taxes and social security
Accruals
Other creditors
17
3,149
2J15
13
792
2,256
5,481
3,061
13. Pension
The charity operates a defined contribution pension scheme for employees. The assets of the
scheme are held separately from those of the charity. The contributions paid by the charity during
the year amounted to £815 (2023 - £793). At the balance sheet date outstanding payments to the
fund totalled £181 (2023 - £176).
Page 17

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
14. Unrestri¢t¢d funds
Balance at
l April 2023
Balance at
Income Expenditure 31 March 2024
General Funds
68,756
68,756
64,799
(79283)
(79,283)
54272
54272
64,799
Balaiice at
l Aprtl 2022
Balance at
Expenditure 31 March 2023
Income
General Funds
73,059
73,059
72,241
(76,544)
(76,544)
68,756
68,756
72,241
15. Analysis of net assets between funds
Tangible
fixed assets
Net current
assets
Total
2024
Unrestricted Funds
55,051
55,OSI
Total Funds
55,051
55,OSI
Tangible fixed Net current
assets
asset5
Total
2023
Unrestricted Funds
68,756
68,756
Total Funds
68,756
68,756
Pgge 18

EGGSHELL CAMBODIA
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2024
16. Reconciliation of net expenditure to Det casb flow from operating activities
2024
2023
Net expenditure for year
(14,484)
(4,303)
Depreciation of tangible r￿ed assets
Decrease/{increase) in debtors
Increase in creditors
Net cash flow from operating activities
859
(5.590)
25
4,042
2,420
(8,022)
(9,009)
17. Related party transaetions
During the year, Eggshell Cambodia paid a donation of £31,971 (2023: £30,068) to Child Haven
Organization.
Child Haven Organlzation is a registeTrd LNGO in Cambodia which has the same aim, of
providing a secure and safe ¢nvironm¢nt for children tn Cambodii who have been, are being, OT
are at risk of being, exploited andlor trafflcked.
Two employees of Eggshell Cambodia are two of the four trustees of Child Haven Organization.
During the year, the company received donations totalling £2,670 (2023: £2,440) from the
directors.
18. Company limited by guarantee
The company is limited by guarantee and has no share capital.
On a winding up member5 may be required to contribute a maximum of £1.
Page 19