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2023-11-30-accounts

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 2023

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 2023

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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
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13
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CANCER AID FOR NORTH/EAST (SRI LANKA)

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 NOVEMBER 2023

TRUSTEES Dr J Namasivayam Dr K Arunasalam K Balendran V Sivasundram M Thangarajah Dr P Thayalasekaran M Sri Ragavan Dr G Wijayasingam Mrs S Thayalasekaran Mrs R Vaheesan K Narendran (resigned 22/11/2023) G Sooriyakumar (appointed 18/6/2023) S Vasudevan (appointed 18/6/2023) COMPANY SECRETARY G Wijayasingam REGISTERED OFFICE C206 Cunningham House 19-21 Westfield Lane Harrow Middlesex HA3 9ED

REGISTERED COMPANY NUMBER 02871824 (England and Wales)

REGISTERED CHARITY NUMBER 1044299

INDEPENDENT EXAMINER Punitha Limited Chartered Certified Accountant 146 Judge Heath Lane Hayes Middlesex UB3 2PF

Page 1

CANCER AID FOR NORTH/EAST (SRI LANKA)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2023

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 2023. 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 the annual fundraising event "Dinner Dance" has generated a net income of £5,530 (2022 £6,691)

The charity collected £39,354 during the year (2022 £30,170) and remitted to Jaffna Hospice £22,904 (2022 £42,956) and Batticola £700 (2022-Nil)

Membership and income

The number of members in the current year was 112 and subscribed £14,853 (2022- 88 members and subscribed £9,542).

Financial review

Financial position

The charity had a surplus of £16,597 (2022- deficit £11,881 ).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.

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.

Page 2

CANCER AID FOR NORTH/EAST (SRI LANKA)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2023

STRATEGIC REPORT

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)

e) Conducting awareness and education programmes in the districts of northern province with the help from Jaffna foreign Medical Officers Alumni (JFMOA) 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 25 July 2024 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 2023.

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

  2. 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

  3. 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 FCCA

Punitha Limited Chartered Certified Accountant 146 Judge Heath Lane Hayes Middlesex UB3 2PF

25 July 2024

Page 4

CANCER AID FOR NORTH/EAST (SRI LANKA)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
29,064
Charitable activities
5
Tax rebate on gift aid donations
4,763
Fundraising activity
10,290
Investment income
4
1,215
Total
45,332
EXPENDITURE ON
Raising funds
6
4,723
Charitable activities
7
Expenditure on charitable activities
24,012
Total
28,735
NET INCOME/(EXPENDITURE)
16,597
RECONCILIATION OF FUNDS
Total funds brought forward
84,571
TOTAL FUNDS CARRIED FORWARD
101,168		 Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-		 2023
Total
funds
£
29,064
4,763
10,290
1,215
45,332
4,723
24,012
28,735
16,597
84,571
101,168		 2022
Total
funds
£
25,635
3,797
4,535
-
33,967
2,484
43,364
45,848
(11,881)
96,452
84,571

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)

STATEMENT OF FINANCIAL POSITION 30 NOVEMBER 2023

Unrestricted
funds
Notes
£
CURRENT ASSETS
Debtors
12
12,301
Cash at bank and in hand
89,626
101,927
CREDITORS
Amounts falling due within one year
13
(759)
NET CURRENT ASSETS
101,168
TOTAL ASSETS LESS CURRENT
LIABILITIES
101,168
NET ASSETS
101,168
FUNDS
14
Unrestricted funds:
General
TOTAL FUNDS		 Restricted
fund
£
-
-
-
-
-
-
-		 2023
Total
funds
£
12,301
89,626
101,927
(759)
101,168
101,168
101,168
101,168
101,168		 2022
Total
funds
£
8,038
99,421
107,459
(22,888)
84,571
84,571
84,571
84,571
84,571

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 25 July 2024 and were signed on its behalf by:

M Thangarajah - Trustee

The notes form part of these financial statements

Page 6

CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

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 any 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.

Page 7

continued...

CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2023

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

4.

5.

Donations
Subscriptions-Members
INVESTMENT INCOME
Interest received
INCOME FROM CHARITABLE ACTIVITIES
Activity
Tax rebate on giftaid
donation
Tax rebate on gift aid donations
Ticket and other sales
Fundraising activity
Till collection
Fundraising activity		 2023
£
14,211
14,853
29,064
2023
£
1,215
2023
£
4,763
10,253
37
15,053		 2022
£
16,093
9,542
25,635
2022
£
-
2022
£
3,797
4,460
75
8,332

Page 8

continued...

CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2023

6. RAISING FUNDS

Other trading activities

2023
£
Music expenses
700
Catering expenses
2,233
Printing
40
Tent expenses
-
Hall hire expenses
1,750
4,723
7.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 8)
note 9)
£
£
Expenditure on charitable activities
23,604
408
8.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2023
£
Cane Jaffna running cost
22,904
Batticaloa Sri Lanka Cancer So
700
23,604		 2022
£
350
1,959
50
125
-
2,484
Totals
£
24,012
2022
£
42,956
-
42,956

9. SUPPORT COSTS

Expenditure on charitable activities

Governance costs £ 408

Page 9

continued...

CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2023

9. SUPPORT COSTS - continued

Support costs, included in the above, are as follows:

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|||| |---|---|---| |2023|2022| |Expenditure| |on| |charitable|Total| |activities|activities| |£|£| |Independent examiner’s fees|150|150| |Companies House filing fee|13|13| |Accountancy fees|210|210| |Subscriptions- Data protection|35|35| |408|408| |10.|INDEPENDENT EXAMINATION FEE| |2023|2022| |£|£| |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 2023 nor for the year ended 30 November 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2023 nor for the year ended 30 November 2022.

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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|||| |---|---|---| |2023|2022| |£|£| |Other debtors|12,301|8,038|

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Page 10

continued...

CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2023

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Accrued expenses		 2023
2022
£
£
-
22,142
759
746
759
22,888
14.
MOVEMENT IN FUNDS
Unrestricted funds
General		 At
1.12.22
£
84,571		 Net
movement
At
in funds
30.11.23
£
£
16,597
101,168
TOTAL FUNDS 84,571 16,597
101,168
Net movement in funds, included in the above are as follows:
Unrestricted funds
General		 Incoming
resources
£
45,332		 Resources
Movement
expended
in funds
£
£
(28,735)
16,597
TOTAL FUNDS 45,332 (28,735)
16,597
Comparatives for movement in funds
Unrestricted funds
General		 At
1.12.21
£
96,452		 Net
movement
At
in funds
30.11.22
£
£
(11,881)
84,571
TOTAL FUNDS 96,452 (11,881)
84,571

Page 11

continued...

CANCER AID FOR NORTH/EAST (SRI LANKA)

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2023

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General		 Incoming
Resources
Movement
resources
expended
in funds
£
£
£
33,967
(45,848)
(11,881)
TOTAL FUNDS 33,967
(45,848)
(11,881)

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

Unrestricted funds
General
TOTAL FUNDS		 Net
At
movement
At
1.12.21
in funds
30.11.23
£
£
£
96,452
4,716
101,168
96,452
4,716
101,168

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		 Incoming
Resources
resources
expended
£
£
79,299
(74,583)		 Movement
in funds
£
4,716
TOTAL FUNDS 79,299
(74,583)		 4,716

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2023 and 30 November 2022

Page 12

CANCER AID FOR NORTH/EAST (SRI LANKA)

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Subscriptions-Members		 2023
2022
£
£
14,211
16,093
14,853
9,542
Investment income
Interest received
Charitable activities
Tax rebate on giftaid donation
Ticket and other sales
Till collection		 29,064
25,635
1,215
-
4,763
3,797
10,253
4,460
37
75
15,053
8,332
Total incoming resources
EXPENDITURE
Other trading activities
Music expenses
Catering expenses
Printing
Tent expenses
Hall hire expenses		 45,332
33,967
700
350
2,233
1,959
40
50
-
125
1,750
-
Charitable activities
Cane Jaffna running cost
Batticaloa Sri Lanka Cancer So		 4,723
2,484
22,904
42,956
700
-
Support costs
Governance costs
Independent examiner’s fees
Companies House filing fee
Accountancy fees
Subscriptions- Data protection		 23,604
42,956
150
150
13
13
210
210
35
35
408
408
Total resources expended 28,735
45,848
Net income/(expenditure) 16,597
(11,881)

This page does not form part of the statutory financial statements

Page 13