**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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Page 1
**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.
Page 2
**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
Page 3
**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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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
Page 4
## **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
Page 5
## **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
Page 6
continued...
**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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continued...
**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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continued...
## **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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continued...
**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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