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 2024
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 2024
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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 to 14
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CANCER AID FOR NORTH/EAST (SRI LANKA)
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 30 NOVEMBER 2024
TRUSTEES Dr J Namasivayam Dr K Arunasalam K Balendran (resigned 9/5/2025) V Sivasundram M Thangarajah Dr P Thayalasekaran M Sri Ragavan Dr G Wijayasingam Mrs S Thayalasekaran Mrs R Vaheesan G Sooriyakumar S Vasudevan (resigned 5/4/2025) K Divaharan (appointed 27/9/2024) COMPANY SECRETARY K Divaharan 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 2024
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 2024. 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 £6,266 (2023 £5,530) and "Koolum Koodalum" has generated a net income of £2,347.
The charity collected £48,094 during the year (2023 £39,354) and remitted to Jaffna Hospice £15,895 (2023 £22,904) and Batticola Nil (2023- £700)
Membership and income
The number of members in the current year was 126 and subscribed £16,722 (2023- 112 members and subscribed £14,853).
Financial review
Financial position
The charity had a surplus of £32,048 (2023- surplus £16,597 ).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 2024
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.
f) Our long-term ambition has commenced with land generously leased by the Jaffna Cancer Society near Tellippalai Hospital; we are preparing to build a modern, purpose-built hospice. The hospice will address an urgent care need, provide dignified, holistic support for patients and families. This is an ambitious undertaking, and success will depend on strong partnerships with similar charities, help from diaspora, community backing and a sustainable financial model.
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 18 August 2025 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 2024.
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:
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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
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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
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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
18 August 2025
Page 4
CANCER AID FOR NORTH/EAST (SRI LANKA)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024
| Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 3 35,004 Charitable activities 5 Tax rebate on gift aid donations 7,698 Expenditure on charitable activities 13,040 Fundraising activity 50 Investment income 4 3,097 Total 58,889 EXPENDITURE ON Raising funds 6 10,551 Charitable activities 7 Expenditure on charitable activities 16,290 Total 26,841 NET INCOME 32,048 RECONCILIATION OF FUNDS Total funds brought forward 101,168 TOTAL FUNDS CARRIED FORWARD 133,216 |
Restricted fund £ - - - - - - - - - - - - |
2024 Total funds £ 35,004 7,698 13,040 50 3,097 58,889 10,551 16,290 26,841 32,048 101,168 133,216 |
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 |
|---|---|---|---|
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 2024
| Unrestricted funds Notes £ CURRENT ASSETS Debtors 12 20,139 Cash at bank and in hand 113,836 133,975 CREDITORS Amounts falling due within one year 13 (759) NET CURRENT ASSETS 133,216 TOTAL ASSETS LESS CURRENT LIABILITIES 133,216 NET ASSETS 133,216 FUNDS 14 Unrestricted funds: General TOTAL FUNDS |
Restricted fund £ - - - - - - - |
2024 Total funds £ 20,139 113,836 133,975 (759) 133,216 133,216 133,216 133,216 133,216 |
2023 Total funds £ 12,301 89,626 101,927 (759) 101,168 101,168 101,168 101,168 101,168 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(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.
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 18 August 2025 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 2024
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.
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CANCER AID FOR NORTH/EAST (SRI LANKA)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024
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 Subscriptions-Members 4. INVESTMENT INCOME Interest received 5. INCOME FROM CHARITABLE ACTIVITIES Activity Tax rebate on giftaid donation Tax rebate on gift aid donations Ticket and other sales Expenditure on charitable activities Ticket and other sales Fundraising activity Till collection Fundraising activity |
2024 £ 18,282 16,722 35,004 2024 £ 3,097 2024 £ 7,698 13,040 50 - 20,788 |
2023 £ 14,211 14,853 29,064 2023 £ 1,215 2023 £ 4,763 - 10,253 37 15,053 |
|---|---|---|
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CANCER AID FOR NORTH/EAST (SRI LANKA)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024
6. RAISING FUNDS
| Other trading activities 2024 £ Music expenses 700 Catering expenses 7,540 Printing 161 Hall hire expenses 2,000 Cleaning 50 Prize winning expenses 100 10,551 7. CHARITABLE ACTIVITIES COSTS Direct Support Costs (see costs (see note 8) note 9) £ £ Expenditure on charitable activities 15,895 395 8. DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 £ Cane Jaffna running cost 15,895 Batticaloa Sri Lanka Cancer So - 15,895 |
2023 £ 700 2,233 40 1,750 - - 4,723 Totals £ 16,290 2023 £ 22,904 700 23,604 |
|---|---|
9. SUPPORT COSTS
Expenditure on charitable activities
Governanc costs £ 395
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CANCER AID FOR NORTH/EAST (SRI LANKA)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024
9. SUPPORT COSTS - continued
Support costs, included in the above, are as follows:
| 9. SUPPORT COSTS - continued Support costs, included in the above, are as follows: |
|
|---|---|
| 2024 Expenditure on charitable activities £ Independent examiner’s fees 150 Companies House filing fee - Accountancy fees 210 Subscriptions- Data protection 35 |
2023 Total activities £ 150 13 210 35 |
| 395 | 408 |
| 10. INDEPENDENT EXAMINATION FEE 2024 £ Independent examiner’s fee 150 |
2023 £ 150 |
11. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 November 2024 nor for the year ended 30 November 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 November 2024 nor for the year ended 30 November 2023.
| 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors |
2024 £ 140 19,999 20,139 |
2023 £ - 12,301 12,301 |
|---|---|---|
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CANCER AID FOR NORTH/EAST (SRI LANKA)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|||
|---|---|---|---|
| Accrued expenses | 2024 £ 759 |
2023 £ 759 |
|
| 14. MOVEMENT IN FUNDS Unrestricted funds General |
At 1.12.23 £ 101,168 |
Net movement in funds £ 32,048 |
At 30.11.24 £ 133,216 |
| TOTAL FUNDS | 101,168 | 32,048 | 133,216 |
| Net movement in funds, included in the above are as follows: Unrestricted funds General |
Incoming resources £ 58,889 |
Resources expended £ (26,841) |
Movement in funds £ 32,048 |
| TOTAL FUNDS | 58,889 | (26,841) | 32,048 |
| Comparatives for movement in funds Unrestricted funds General |
At 1.12.22 £ 84,571 |
Net movement in funds £ 16,597 |
At 30.11.23 £ 101,168 |
| TOTAL FUNDS | 84,571 | 16,597 | 101,168 |
| Comparative net movement in funds, included in the above are Unrestricted funds General |
as follows: Incoming resources £ 45,332 |
Resources expended £ (28,735) |
Movement in funds £ 16,597 |
| TOTAL FUNDS | 45,332 | (28,735) | 16,597 |
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CANCER AID FOR NORTH/EAST (SRI LANKA)
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 NOVEMBER 2024
14. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General |
Net At movement 1.12.22 in funds £ £ 84,571 48,645 |
At 30.11.24 £ 133,216 |
|---|---|---|
| TOTAL FUNDS | 84,571 48,645 |
133,216 |
| A current year 12 months and prior year 12 months combined net movement in funds, included are as follows: Incoming Resources resources expended £ £ Unrestricted funds General 104,221 (55,576) |
in the abo Movement in funds £ 48,645 |
|
| TOTAL FUNDS | 104,221 (55,576) |
48,645 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 November 2024 and 30 November 2023
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CANCER AID FOR NORTH/EAST (SRI LANKA)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Subscriptions-Members |
2024 2023 £ £ 18,282 14,211 16,722 14,853 |
|---|---|
| Investment income Interest received Charitable activities Tax rebate on giftaid donation Ticket and other sales Till collection |
35,004 29,064 3,097 1,215 7,698 4,763 13,090 10,253 - 37 |
| 20,788 15,053 |
|
| Total incoming resources EXPENDITURE Other trading activities Music expenses Catering expenses Printing Hall hire expenses Cleaning Prize winning expenses |
58,889 45,332 700 700 7,540 2,233 161 40 2,000 1,750 50 - 100 - |
| Charitable activities Cane Jaffna running cost Batticaloa Sri Lanka Cancer So |
10,551 4,723 15,895 22,904 - 700 |
| Support costs Governance costs Independent examiner’s fees Companies House filing fee Accountancy fees Subscriptions- Data protection |
15,895 23,604 150 150 - 13 210 210 35 35 |
| 395 408 |
This page does not form part of the statutory financial statements
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CANCER AID FOR NORTH/EAST (SRI LANKA)
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 NOVEMBER 2024
| 2024 2023 £ £ |
|
|---|---|
| Total resources expended | 26,841 28,735 |
| Net income | 32,048 16,597 |
This page does not form part of the statutory financial statements
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