2021-11-30-accounts - Cancer Aid For North/east (Sri Lanka)

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REGISTERED COMPANY NUMBER: 02871824 (England and Wales) REGISTERED CHARITY NUMBER: 1044299

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021

FOR

CANCER AID FOR NORTH/EAST (SRI LANKA) (A COMPANY LIMITED BY GUARANTEE)

CANCER AID FOR NORTH/EAST (SRI LANKA)

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021

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Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6 to 7
Notes to the Financial Statements 8 to 13
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CANCER AID FOR NORTH/EAST (SRI LANKA)

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 NOVEMBER 2021

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TRUSTEES Dr J Namasivayam
Dr K Arunasalam
K Balendran
V Sivasundram
M Thangarajah
K Tharmakulasingam (resigned 11/4/2021)
Dr P Thayalasekaran
M Sri Ragavan
Dr G Wijayasingam
Mrs S Thayalasekaran
Miss D Baleswaran (resigned 31/12/2021)
Miss R Baleswaran (resigned 31/12/2021)
Miss J Rajan (resigned 31/12/2021)
Mrs R Vaheesan
COMPANY SECRETARY G Wijayasingam
REGISTERED OFFICE C206 Cunningham House
19-21 Westfield Lane
Harrow
Middlesex
HA3 9ED
REGISTERED COMPANY 02871824 (England and Wales)
NUMBER
REGISTERED CHARITY 1044299
NUMBER
INDEPENDENT EXAMINER Punitha Limited
Chartered Certified Accountant
146 Judge Heath Lane
Hayes
Middlesex
UB3 2PF
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CANCER AID FOR NORTH/EAST (SRI LANKA) (REGISTERED NUMBER: 02871824)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 November 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity's objective and its principal activity of the company in the year under review continue to be that of promotion of relief for persons suffering from cancer in north and east of Sri Lanka.

STRATEGIC REPORT

Achievement and performance

Charitable activities

The Trustees consider that the performance of the charity during the year has been satisfactory although the annual fundraising event "Dinner Dance" has not taken place due to covid-19 pandemic but members donated generously to keep the charity's objectives.

The charity collected £26,083 during the year (2020 £35,696) and remitted to Jaffna Hospice £12,723 (2020 £46,546). It also donated £700 (2020 £1400) to Sri Lanka Cancer Society-Batticaloa towards its running cost.

Membership and income

The number of members in the current year was 86 and subscribed £8,991 (2020- 101 members and subscribed £11,337).

Financial review

Financial position

The charity had a net income of £11,826 (2020 £10,843 deficit).The details are given in the statement of financial activities pages 5 to 11.

Investment Policy

The trustees have agreed that at present, keeping any surplus funds in a deposit and current account is the safest option.

Reserves policy

It is the policy of the charity to maintain unrestricted funds a at level, which equates to twelve months unrestricted expenditure.

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CANCER AID FOR NORTH/EAST (SRI LANKA) (REGISTERED NUMBER: 02871824)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2021

STRATEGIC REPORT

Management

The directors and trustees named on page 1 have served throughout the year. The Articles of Association of the company govern the appointment of the directors/trustees.

They have no beneficial interests in the company. The liability of each director is a maximum of £5.00. All the directors of the company are trustees of the charity.

Trustee induction and training

All trustees are familiar with the work of the charity. Considering the nature of the charity, it was considered not necessary to attend any training courses, but the website of the Charity commission was given to all trustees.

Risk management

The trustees review the financial systems on a regular basis and believe that maintaining reserves at current level will provide sufficient recourses in the event of adverse conditions.

Plans for future periods

a) Modernisation of hospice specifically to take care of palliative care patients.

b) Biopsy screening and cervical smear test programme.

c) Provide full bursary training for three to four selected applicants to follow nursing course at Institution of medical sciences (IMS).

d) Extending the community palliative care services to include five more divisions in the Jaffna District to the existing project with the help of IMHO Canada (International Medical Health Organisation Canada)

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The company was incorporated on the 15 November 1993 and governed by the Memorandum and Articles of Association.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 23 August 2022 and signed on the board's behalf by:

M Thangarajah - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CANCER AID FOR NORTH/EAST (SRI LANKA)

Independent examiner's report to the trustees of Cancer Aid For North/east (Sri Lanka) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Rahini Kathirgamanathan ACCA Independent Examiner Punitha Limited Chartered Certified Accountant 146 Judge Heath Lane Hayes Middlesex UB3 2PF

23 August 2022

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CANCER AID FOR NORTH/EAST (SRI LANKA)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2021

Unrestricted Restricted funds fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 26,042 - Charitable activities 6 Tax rebate on gift aid donations 3,741 - Other trading activities 4 41 - Investment income 5 53 - Total 29,877 - EXPENDITURE ON Charitable activities 7 Expenditure on charitable activities 16,646 1,405 Other - - Total 16,646 1,405 NET INCOME/(EXPENDITURE) 13,231 (1,405) RECONCILIATION OF FUNDS Total funds brought forward 83,221 1,405 TOTAL FUNDS CARRIED FORWARD 96,452 -	2021 Total funds £ 26,042 3,741 41 53 29,877 18,051 - 18,051 11,826 84,626 96,452	2020 Total funds £ 34,962 5,852 734 166 41,714 52,307 250 52,557 (10,843) 95,469 84,626

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

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CANCER AID FOR NORTH/EAST (SRI LANKA) (REGISTERED NUMBER: 02871824)

STATEMENT OF FINANCIAL POSITION 30 NOVEMBER 2021

Unrestricted Restricted funds fund Notes £ £ CURRENT ASSETS Debtors 12 4,414 - Cash at bank and in hand 92,411 - 96,825 - CREDITORS Amounts falling due within one year 13 (373) - NET CURRENT ASSETS 96,452 - TOTAL ASSETS LESS CURRENT LIABILITIES 96,452 - NET ASSETS 96,452 - FUNDS 14 Unrestricted funds: General Restricted funds: Awareness and medical screening programme/Run to beat cancer TOTAL FUNDS	2021 Total funds £ 4,414 92,411 96,825 (373) 96,452 96,452 96,452 96,452 - 96,452	2020 Total funds £ 11,148 73,851 84,999 (373) 84,626 84,626 84,626 83,221 1,405 84,626

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

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CANCER AID FOR NORTH/EAST (SRI LANKA) (REGISTERED NUMBER: 02871824)

STATEMENT OF FINANCIAL POSITION - continued 30 NOVEMBER 2021

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 23 August 2022 and were signed on its behalf by:

M Thangarajah - Trustee

The notes form part of these financial statements

Page 7

CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2021

1. GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is C206 Cunningham House, 19-21 Westfield Lane, Harrow, Middlesex, HA3 9ED.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Going concern

There are no material uncertainties about the charity's ability to continue.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: Income from donations is recognised as and when it is received by the charity. Income from fund raising activities is accounted gross, based on activity date.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes ant VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

. expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefits of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

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CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2021

2. ACCOUNTING POLICIES - continued

Fund accounting

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Limited by guarantee

The company is limited by guarantee. The liability of members, in case of winding up, is limited to a sum not exceeding £5 per each member.

3. DONATIONS AND LEGACIES

Donations-General Donations-Regular Subscriptions-Members 4. OTHER TRADING ACTIVITIES Till collection 5. INVESTMENT INCOME Interest received 6. INCOME FROM CHARITABLE ACTIVITIES Activity Charitable activities Tax rebate on gift aid donations	2021 £ 11,050 6,001 8,991 26,042 2021 £ 41 2021 £ 53 2021 £ 3,741	2020 £ 17,124 6,501 11,337 34,962 2020 £ 734 2020 £ 166 2020 £ 5,852

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CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2021

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7. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 8) note 9) Totals
£ £ £
Expenditure on charitable activities 17,643 408 18,051
8. DIRECT COSTS OF CHARITABLE ACTIVITIES
2021 2020
£ £
Cane Jaffna running cost 12,723 46,546
Batticaloa Sri Lanka Cancer So 700 1,400
Personal protective equipment 2,815 3,436
Donation- Run to beat cancer 1,405 -
17,643 51,382
9. SUPPORT COSTS
Governanc
costs
£
Expenditure on charitable activities 408
Support costs, included in the above, are as follows:
2021 2020
Expenditure
on
charitable Total
activities activities
£ £
Independent examiner’s fees 150 150
Companies House filing fee 13 13
Accountancy and legal fees 210 210
Subscriptions- Data protection 35 35
Website cost - 517
408 925
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CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2021

10. INDEPENDENT EXAMINATION FEE

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|||| |---|---|---| |2021|2020| |£|£| |Independent examiner’s fee|150|150|

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11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2021 nor for the year ended 30 November 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2021 nor for the year ended 30 November 2020.

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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||||| |---|---|---|---| |2021|2020| |£|£| |Other debtors|4,414|11,148| |13.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR| |2021|2020| |£|£| |Accrued expenses|373|373| |14.|MOVEMENT IN FUNDS| |Net| |At|movement|At| |1.12.20|in funds|30.11.21| |£|£|£| |Unrestricted funds| |General|83,221|13,231|96,452| |Restricted funds| |Awareness and medical screening| |-| |programme/Run to beat cancer|1,405|(1,405)| |TOTAL FUNDS|84,626|11,826|96,452|

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CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2021

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General Restricted funds Awareness and medical screening programme/Run to beat cancer	Incoming resources £ 29,877 -	Resources expended £ (16,646) (1,405)	Movement in funds £ 13,231 (1,405)
TOTAL FUNDS	29,877	(18,051)	11,826
Comparatives for movement in funds Unrestricted funds General Restricted funds Awareness and medical screening programme/Run to beat cancer	At 1.12.19 £ 94,064 1,405	Net movement in funds £ (10,843) -	At 30.11.20 £ 83,221 1,405
TOTAL FUNDS	95,469	(10,843)	84,626
Comparative net movement in funds, included in the Unrestricted funds General	above are as follows: Incoming resources £ 41,714	Resources expended £ (52,557)	Movement in funds £ (10,843)
TOTAL FUNDS	41,714	(52,557)	(10,843)

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CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2021

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General Restricted funds Awareness and medical screening programme/Run to beat cancer TOTAL FUNDS	Net At movement At 1.12.19 in funds 30.11.21 £ £ £ 94,064 2,388 96,452 1,405 (1,405) - 95,469 983 96,452

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General Restricted funds Awareness and medical screening programme/Run to beat cancer	Incoming resources £ 71,591 -	Resources expended £ (69,203) (1,405)	Movement in funds £ 2,388 (1,405)
TOTAL FUNDS	71,591	(70,608)	983

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2021 and 30 November 2020

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