Charlty Numbor:
1109622
REBUILDING SRI LANKA
ANNUAL REPORT
(TRUSTEES. REPORT
AND FINANCIAL STATEMENTS)
FOR THE
YEAR ENDED 31 DECEMBER 2020
Fiander Tovell Limited
Stag Gales House
63164 Tho Avenue
Southampton
S017 1XS

REBUILDING SRI LANKA
ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2020
ontents
Pa
Tru5t8&9' Rèport
Independent Examln$fs Report
Financlal Statam6nts'.
Slatemenl of Financial Activiti88
Balance Sheet
Notes to the Financlal Statèments
10-13

REBUILDING SRI LANKA
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
REFERENCE AND ADMINISTRATIVE DETAILS
The Trustees presentlheir report, iogether with the financiBI slalemenls of the charity fDr the year ended
31 December 2020. The chartty is an unincorporated assttiation, governed by a dedaralion of trust
dated 23 April 2005.
R&bulldlng Srf Lanka IRSLI is a r8gisl8r8d charity, number 1109622.
The principal address is-.
Tho Llghl House
Oak Drlve
Alderbury
SalSsbury
Willshire
SP5 3AJ
Trustees
S Honour- Ch8irman
VV Crook- Treasurer
C Allen
Bankers
HSBC
Golden Sqtjare
Pelworth
West Suss8X
GU28 OAR
Independent Examin?rs
Fiander Tovell Limited
Chartered Accounlanls
Slag Gates House
63164 The AV￿￿9
Southampton
Hampshire
SO17 1XS
Chairman's messa
Welcome lo our 161h Annual Review. I hope Ihal you will find il interesting lo read about some of the
successes we achieved and difficulties we overcame in 2020.
RSL has been active since December 2004 and continues lo provide support and raise aw8r6ness
about the plight of poor & neglected people within the country. All RSL UK t8am work entirely for freo
to onsure that our adminislralive costs are kept as low as possible and to maximise our impact on the
ground.
Covid-19
W8 ar8 writing this report in June 2021 amidst the global Covid 19 pandemic and the Iruslees fell that
il was 6xlremely Important lo record our slalus as a charlly al this lime.
As of 13UI Mar¢h 2020 all RSL fa¢llltl88 In SL closed due lo the Covld-19 Vlru8. Government schools
closed on 19th March.

REBUILDING SRI LANKA
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
There are still htjge increases in the cost of basic food itoms, tmnsptsrtalion and medlclnes. Food
scarcity remains a huge problem.
ALL RSL staff voluntarily look a 50Yts pay cut effective It the beginning of April 2020.
Our main emph8sis al this lime is lo continue lo ensLsre the safely and W811-￿ing of all our staff and
Tecipients.
Clare is dally contact with Mr Ajllh and the RSL team in Sri Lanka.
We are successfully managing lo distribute food to all our recipl8nts and keep remalnlng donors
informed of the current Sltuallon.
Many ol our donors hava wllhdrawn their support due to Ihelr own compromised or roduced financlal
circumstances.
Clare has explored and exhausted all other avenues ol funding, induding offering the facilllies to other
NGO'S lo lake over.
The trustees regrellably decided that the charity will have lo close al the end of Decembtsr 2021. Any
remaininglsurplus funds will be specifically allocated to existing RSL projects al that time.
I would like to thank our staff, trustees. donors and volunteers who have contributed so much lo RSL'S
successtss. In particular I would like lo thank Clare Allen, RSL'S Operations Dir8cloT who has worked
tirelessly both ill the UK and in Srl Lanka lo improve the conditions of those affected by pov&rty,
homelessness. conflict. disabillty, diseas& and dis8sl8r.
OBJECTIVES
The charity's objectives are the reliof of financial hardshlp. sickness and distress amongst persons in
Sri Lanka affected by the Tsunami disaster that occurred on 26th De￿mber 2004, in particular bul not
exclusDiely by the provtsion of food, sanltstlon facilitlos and housing.
PUBUC BENEF
The trustees confirm that Ih8y havg referrod lo Ihg guldance contained in the Charity Commission's
general guidance on public benefit when reviewing the charity's aims and objeclivas and in planning
luture activilies.
TURE GOVERNANCE AND MANAGEMEN
The trust deed provide8 for a minimum of three Iruslees. Were there a requirement for new trustees
these would be identified, intervlewed and appointed by the remaining Irustegs.
Trustees discuss the possibility of inviting additional Iruslees on 8 regular basis. Thus, we are
continually assessing th6 needs of the charily and our ability lo operate il lo Ihe best of our abilities.
Th8 Chair of the Iruslees is responsible for the induction of any new Irusle8, wh¢¢h involves awareness
of Iruslee responsibili1S0s, the governing documgnl. adminislralivg procedures and th& hlslory and the
oblèctlves of the ch8rity.

REBUILDING SRI LANKA
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
Risk Mana
emenl
All significant activities undertaken are subject lo a risk review as patt of the initial project assessment
and implementation. Malor risks are identified and ranked in terms of their potential impact and
likelihood.
Major risks for this purpose a￿ those that have a signtficanl eff8cI on-
Operational performance. including risks lo our personnel and visiting donors
Meeling thè 8XP8clalions of our donors and recÉpienls.
The trustees revlew these risks on an on.going basis lo satisfy themselves that adequate systems
and procedures are in place to manage the risks identified. The following framework is Central lo
ensuring adequate risk assurance..
Regular monitoring of major risks
A clear slrudure of delegated authority and control
Maintainlng adequate reserves al all limes
Regular summary reports on risk management to the Irust9es
In assessing risk our trustees recognise that somo areas of our work require the accgptance and
management of risk if our key objectives are lo ￿ aGhieved.
ACTIVITIES ACHIEVEMENT AND PERF
edlcal
RSL continue lo provide vllal medi￿1 suppliès and cleaning equipment lo Uragasmanhandiya Hospital.
Em
warln
affected communities
RSL have maintained (where possible) a presance in most of the a￿a8 whère we have worked.
During Covid -19 mBny districts have been sporadically shut dowri and curfews pul in place.
undln
Rebuilding Sri Lanka has funded the following programmes..
Restore Sri Lanka- RSL has provided subslanllal grants lo fund 'special cases. and thé
rL¢nning costs of The Rohana School, all located in the Malara district.
In 2010, RSL with the Bssistan￿ of Mr W8nni at TDA identified 30"Isunami widows"
whose children had formerly been pupils al the TDA. Their silualions were dire. Many of
the famillès wèra shunned by socSety ond forced to1Sve on less than £2 per dey. Ov&r th8
years we have supportod theso famllies on a monthly basls. Thls proEe¢t was forced lo
close due lo lack of funding in Oecember 2020.
Educatlon Tralnln
ands
Ura
asmanhandl a Educatlonal F
Towards Ihe end of 2006 RSL began to conduct fieldwork encDmpasslng a 16km radius In the Elpltiya
district lo ascerlain what SQNlces would be of greatest value lo these ¢ommunilies. The research
incorporated many schools, hospitals and fiv8 naw villages, which are now homg to relocatgd tsunami
affected families. It was RSL'S intenllon lo create a hlgh quality educallonal fa¢Sllly to enable these

REBUILDING SRI LANKA
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
new residents to feel an integral part of Iheir new communty and to provide existing residents with
resources olherwsse unavailable to Ihem.
In March 2(X>7 the first stone was laid in Uragasmanhandiya and on 181h August 2007 the RSL
Library, David Pope Auditorium, IT Unil and "Hansa" Pre School was officially opened.
There are 770 mllllon illiteral8 adults In the wodd. 213rds ol them are women. At th8 RSL Ilbrary 740
of our members are still female.
It continues to be a beacon In the local community and has been endorsed by all local dignltaries and
by the Dopartment of Education.
It is regarded as the most compr8h8nsÈve, hlgh quality facillty outside the capitsl Colombo. The Pre
School itself has won best Pre School in Southern District seven years in a row.
The library, audilDrium and pre schoo5 were closed for much of 2020 dug lo Covid-19.
The John Allen Libra
and The
ook Libra
Two smaller libraries were added to the Uragasmanhandiya facility in 2011. The John Allen Library
holds old novels and over 250 maps. The William Crook Library holds r6ference books, DVDS and
CDS. Both are as busy as the main library. Urnfortunalely they loo were closed for much of 2020 due
lo Covid-19.
olhtha School Libra
Our fourth Library, a small school library was opened al Galpolhlha school in October 2010.
Neluw
Libra
In January (19th) 2012 RSL opened library number 5 in Neluwa. Many local dignltarfes Includlng Ano}a
Weerasinghe and th8 head ofworid Vision attended the opening.
Sadly Ihls Ilbrary was closed or¢ 30th June 2016 due lo laGk of funds.
8 Libra
On January 16th 2013 RSL OPBned Library number 6 in Malhugama. Lou9hborough Grammar School
has sponsored Ihls Ilbrary. It is our biggest library yet11,000 square feetl, 11 18 the'jewel" in our library
group. Sadly, this Ilbrary had lo be closed In September 2020 dije lo lack of funding. Thk8 was an
extremely sad day.
Kilinochchi Libra
On December 5th 2013 RSL opened our seventh library in Kilinoohchi. Kilinochchi is the main town of
Kilinochchi District, the Northom Province of Sri Lanka and is situated Dn the Ag road some 100 km (62
miles) southeast of Jaffna. 11 was Ihe admintstralive ctrntre and de facto ¢apilal of the LTTE {Tamil
Tigers) until 2 Janu8ry 2009. when troops of the Sri Lankan A￿Y recaptured the city. The people there
are still deeply Iraumallzod and resources ol any kind are almost non-exislenl. In order to establish this
laolily we had to seok the perml$slon of th8 MOD in Colombo.
Thls LSbrary was funded by Th& Tolklen Trust.
Sadly their funding ¢&ased and we wara unable lo find another donor. This Ilbrary clos6d Dn 31st August
2016.
mbalanlhota Libra

REBUILOING SRI LANKA
TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
On 3rd September 2014 we opened our eighth library in Ambalanlhota town. Sadly this library was
closed on July 31 st 2017 due lo lack of funds. Resources, books, computers etc were all returned lor
usa al Uragasm8nhondiy8 Cenlre.
Ka'lhad Librar
On 27th November 2014 we opengd wr ninth library al the Kalthady SclM)ol fDr tha ¢J8af and blind. This
is an invaluable resource for them. havlng suffored very badly durlng the war, Additlonally the deaf,
blind and other dlsabled people in Srl Lanka face terrible stigma and discrirnlnalion in their communities.
David Po
Llbra
al Roha
This library was opened on 17th June 2015 al the Rohana special school in Malara. The students at
Rohana School have exclusive use of this library.
Balukanathlha School
The school is now fully sell sufficienL It has been dosed for much of 2020 due to Covid-19
Gala
oththawala PrlmaT
Scho
RSL are 51111 managing to get food parcels to families of the children from this school.
Marcgri Home in Kalutara
This home is no longer fvnded by RSL due lo a change in management al Marcsri who felt they no
longer needed our support.
Kirimali
awa School El
The Bennell f8mily, who have supported the Work of RSL for th8 last 18n y&ars, decided to fund Ihls
school and their needs entirely from October 2017. Unfortunately, their funding ceased in Decomber
2020. RSL still provide some small food parcels to the families in this area.
Hambanlola Widows
Over th8 y8ars we hava supported these families on a M{￿thIY basis. This project was forced to closè
due lo lack of funding in December 2020.
Financkal Revi8W
During the year the Gharity ratsed £44,751 from donations, grants and various fundralsing initiatives and
a fvrlher £4,183 frorn Gift Aid and Interest received of £15.
The operallonal costs Ilndud6d within charitable aclivillesl were £1,620 and fundralslng Inlllatlve costs
£303.
The lolal expenditure Igr the year on our charilabte activities was £55.000.
Al the year end th8 total unreslrictBd funds wer8 £32,243 and Ihg tsustges were satisfied that we had
adequate reserves lo sustain our current iniUalive$.

REBUILDNG SRI LANKA
TRiJ8TEE8' REPORT FOR YHE YEAR ENDED 31 DECEMBER I020
As Menllon8d In the Chtrman'i mpor( the Inltnllon ¢lihe tru$leg3 55 to dosè the ¢harlty durknu 2022.
D OF TRUST
The trv¥le&8 are r•tsponslbl¢ for preparing lh& Tru$leas' Report and iha lknah¢lal si•lom8nt9 in
acCOTdsD¢e￿thap￿1CableIèW8nd Vnited ￿ngdo￿A¢cOuntIng Standaid$ (United lQngdomGaner8lly
Axoptsd Accounisng Pracll¢el.
The law 8ppllcÉble lo chaftlle8 In Ewand 8nd w￿e9 tegulres the Iw$iee6 to preparo finaAclal
Itgtemènls for tÈth In)n¢lal yearwhltrh giv8 a true and fair vkn ol the Stsle ol uffalrs of the ¢horfty
and tsftha In¢oming resource$ and app1i¢aboo of¥osourc88 of the tharlty ￿ ih81 pertod. IB P￿p8￿n9
fhe¥o fin8nclal $1816meni8, tha Irusifjes 81B required lo-.
¥*kGt ¥k41abl# 4¢CQilltin9 poIIGl¢¥ And Ihen ¥ply cons*léNw.'
ob8ery8 the method5 and prIncl￿¥S IA th& Chalit￿5 SORP 2016 IFRS 1021,.
mak8 ludgern8n16 and *811rnale$ ih&l xre réasonable and prvdenL'
slats whathar applScable accounllry dand81ds have bpen follDwod, tsutyect to aty mat8rlal
d8patlur8s dlsclosett expl8lred kn Ihè financSal 8talemenl¥',
prepare Ihtr fin8n¢tsl 814lernenl6 on Ilw golng ¢en¢6M b354¥ unlBS¥ It Is ￿￿PproPr￿9Ie lo présum8
ihal the charty ¢onllnue Ln opèr8tloTh.
The IwBl¢ès Hre rp$pongJbl8 forkeeplng •¢counlkng rocords Ihat dlsc105e wllh rèa8tsnab￿ a¢¢ura¢y
any t1m6 the Ihan¢l41 ptr&llkJn of thè ch8rKy and ¢n8bfe them to ensure that the fiftancE¥l stalemenis
comply Wlh tha ehailU¢$ Acl 2011, Ihtr Ch815ly (Accounts and Reporisl Regul8llons 200B th¢
provi510fi4 of lh8 trust deed. Thèy a180 r88pon¥lbl* for 5e1eguér￿rtg the ¥ss6ts oflhe tharity and
hen¢9 fortoktng reasonable $t•ps forlho pwenlk)n tynd delecllon olfraud 8md other irre9ularill*#.
bBh•lf of Ihe Irugtse$'.
Slgmd
S Honow ICh•lrm•Dj
-16ITIJJ

REBUILDING SRI LANKA
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF REBUILDING SRI LANKA
I report on the finan¢lRI statements ol the charity lor the year ended 3tst December 2020, whkh are set out on
pages 810 13.
Respectlve re8ponslbllitie8 of trustees and examlngr
The chwltls INstees are TeswnsiFAe for the prepar8tion of the Ilnand81 statements. The charitls truslees
conslder that an audit is not r8quir8d for thi5 year undèr 8edon 144121 of th8 Charilles Act 2011 Ith8 2011 Act)
avbd that an Independ$nt oxamlnation is nesd8d.
It is my rèsponslbiltty to:
eX8mlnè the fflnanclal slatements under $6ctlon 145 of the 2011 Act..
follow the p¥(wlure818KI down ￿ the General D1￿ctIOnS glven by the Charty CommiSs￿n9r5 lundgr
secllon 14515llbl of the 2011 Acll- and
stste whether particular matter5 have come lo my attention.
Bas15 of Independent •xamln0r's report
My examlnalion was carrtgd out in accordance wlth thg general Directions given by tha Charity Commi85ion. An
examlnatbn Indudes a rewiew of the a￿¢)untIng r8cord5 kept by the charity and a ¢omparfson ol th& financial
stalem8nts pr888n18d wlh those records. 11 abo I￿￿deS ¢onsideiatloD of sny unusual itetns or disdosure5 I￿ the
financial stat8ments, and s88king 8xplanalions fttsm you as tfustees con¢eining any such matters. The
Eyoceduies undertaken do not provkye all the evidenc8 Ihat would b8 requtred in an audit and consequently no
opinion is given as to ￿th&ther th8 financial stat8menls present o Irue and fair view. and the report 1$ limited to
those matters set out In the slatetnent b610w.
Indèpendent axamlner's stat•m•nt
In corin8clloTr with Flly examlnatlon, no matter has com& lo rny allenlkjn:
which gNes rne reastsnabl8 Cause to b8li8V8 that in any Inaterid respect the reqsjlrements
to kDep accounting r8cords in accordance with sectton 730 of the 2011 Act: and
to pieparg nnanclal $lalemen18 whlch accord wlth Ihe 8ccounting r8c(Kd8 and cornplywlth
th8 8CCOUnting roqulrements ol the 2011 Ad.
have not been meL or
to which. in my op%Trion, attention should bè drawn in order to 8nablÈ a proper und8rstanding of th8
rinancial 81alement8 to b8 reached.
Paul Meach8r FCA
Fiander Tovell Limited
Slag Gates House
63164 The Avenue
Southampton
S017 1XS
20 July 2021

REBUILDING SRI LANKA
Statement of Flnanclal Activities for the yèar ended 31 December 2020
Year ended
31 December
2020
Unrestricted
& Totsl
Year ended 31
Docember
2019
UnroStrl¢tgd
& Total
Income and èndowmants from..
Donations and18ga¢ie8
Inv8strn@nls
48,934
59,870
35
ToLxl Income
48,949
59,905
Exp6ndlture on:
Raising funds
Charitable actfvilie8 {nole 31
303
56,689
216
64,979
Tgtal expenditure
56,992
65.195
Not incomgllexpandlturel and movement In
funds for the yoar
18.0431
{5,2901
Funds brought fotward
40,286
45,576
Funds ¢arrled forwavd at 31 Dgcèmbor 2020
32.243

RE8UILDING SRI LANKA
Balance Sh991 a$ #l 31 De¢embor 2020
2020
2¢119
Curr•nt A88018
Deblorts
BaDk 4nd ¢#$h
3,002
29,841
32,843
2,887
40.68e
L*bB.' Credltor* dua wlthlrb yèar
60
Nèi ¢urrentA*8èts
32,243
40286
Totsi N•t Assèts
40,286
R￿r•I0￿tod by..
Unr88tslcted
General Fund
D6619n8ied FuDd$
32.243
40.256
32,243
40,216
Restrl¢tEd FLJndg
Total Fundo
Approved by iha 8oard orrriJ518e8 ort..
and s￿ned on ke behqK
.Tw8188
..Trustèè
. Name
.oat¢

REBUILDING SRI LANKA
Notes to the Flnan¢ial Statèments for the year ended 31 D￿6Mber 2020
Accountlng Policies
Charlty InfoTm¥llon
Rebuilding Sri Lanka is a charitable trust 8Stabllshed under a Trust D8èd and registered with the
Charity C(Mnmission in England and Wales. Th8 principal address is The Light House, Oak Drive,
Alderbury, Salisbury. Wiltshire. SP5 3AJ.
1.1 Accountlng eonventlon
These financial statements hav8 b88n prèpared In accordance wlth FRS 102°The Fina￿581 Reporfng
Siandard applicablè in tha UK and Republic of Ireland I'FRS 102"1,'Awounling aEid Reptsrtlng by
Charili&s' thé Statement ol R9commended Practi￿ for ¢harille5 applylng FRS 102, the Ch8rllles Act
2011 and UK Generally Accepted Accounllng PractlLe as It appligs from 1 January 2015. The Charity
18 8 Publlc Benefit Entity a8 deflned by FRS 101
Thè financial slalemenls are prepared in slertirrfJ. vthich is the functional curr8llcy of the charity.
Monetary amounts in these fi'nancial $tsl@menis are rouNd9d lo th8 n88r&sl £.
The linanclal statements are prepared In accordance w¢th the historlcal cost convention.
1.2 Golng Concem
thè tirno of approving th8 accounts. tho Tru81eas havo lakon Ihe declslon lo clo89 the eh8rlty when
funds are 9xhausted whieh is expectsd lo bg during 2022. Thus the tru$tèès ar& nol adopting the going
¢onc8rn basls of accounting in preparing the accounts.
1.3 Incoma and expendlturè
Incnme and èxpendiiure are incjuded in the accounts on an ac(yuals basis, when a construdive or
legal enlitlemenl or Ilablllty exlsts and the amount can be quanlilied with reasonablè s(￿UraCY. Gifts in
kitKt are recognised at th8 value incurred by the donor. Granis pald are recognised in the awoullling
period in which fhfy reclpient Is nolffied of Ihèlr antitlèment io rec8ive a grant. E￿endItUre Includgs
Irr¢coverabb VAT.
1.4 Unr*slr]¢t•d fund8
The unrgstrfcted funds relate lo (k)Natsons other incoming resLxJr¢&s rfjce￿ed or generated for th6
general charitsble purposes of the oharity.
The charSly has no reslricled funds.
10

REBUILDING SRI LANKA
Notes to the Financlal Statements for the year ended 31 DgG9mbor 2020
Accountlng Pollcles I￿ntInued}
Flnanclal Instruments
The charity only has flnarKial assets arKI financial liabllilies of a kind that qualify as basic ffinanclal
instrumtsnls. Basic financial instruments are initially recogni88d at transaction value and subsequently
measured at their settlement value.
Debtors
Debtors are racognised at the $8tllemènt amount due.
Creditors and provisions
Credltors and provisKJns are recognised where the charity has a present Obligati￿ rèsulting from a
past evenl that will probably result in the Irat)sfer of funds to a Ihlrd party 8nd the amount due lo settle
the obligallon can be measured or eslimaled reliably. Creditors and provisions are norFnally
recognised al Ihelr stslllem8nt amount.
Critical aceountlng astlmates and judgements
In the applicatlon of the charW8 accounting policles, the Trustees are requirèd lo make judggm8r¢ts,
estimates and assumptions about the carrwng amounl of assets and li8bililies that are not readily
apparent from Other sourc8s. The estimates and asso¢lated assumptions are based on historical
experience and other factors that are considered lo be relevant. Actual results may differ from those
eslimales.
Tho eslimales and underI￿ng assumptions are revlewed on an ongoing basis. Rewsions to
accounting 8Stimales are recognised In the period in which the estimate is revised where the revi81Dn
affects only that period, or In the period of tho revlsion and future periods where the revision affects
tK)Ih curront and future perSods.
Charitabla Actlvltles
2020
2019
Other expenditure on charitsble aclivie5
Gr8nl8 payaN& (s88 note 4}
1.689
55,000
1,979
63,01)0
64,979
Grant5 Payable
2020
2019
Grants to instilullons..
Rebuilding Foundation
Widows Prolecl Hambantota
Grants to Individuals..
55,000
63,000
63,000
All grants payablg directly rglate to the charitys objectives, funding nutrition programme5 and
refurbishment of schoc4s.
11

REBUILDING SRI LANKA
Notes to the Financial Ststements forlhe year ènded 31 December 2020
Employ•o8' R•muneratlon
The charity had no paid employees during the cuirent or preceding year.
Trustg9s' Remunorallon and Expenses
No Irusloes recewed any remuneration duiing thè eurrent or precedSng Y￿r.
One Iruslea rec&iv8d £864 12019-. £1.1201 during the ye8r Sn respect of rgimbur8ed travel and olh8r
operational expenses.
Dobtors
2020
2019
Prepayments
Other debtors
3,002
2,887
3,002
2,887
Credltors and Accruals
2020
2019
Accruals
Other Creditors
600
600
600
600
Analys1$ of funds
othgr Net
Current
Assetsl
Bank 8alances {Llabllltles) N•t Assets
Restrictad Funds
Unreslricled Funds
29,841
2.402
32,243
29,841
2,402
32,243
12

REBUILDING SRI LANKA
Note5 to the Financial Ststèment8 for the yoar ended 31 Dè¢èmb8r 2020
10 Governanc• costs
Governanc6 costs consist of £75612019.. £7321 for tho Cost of indep&nd6nt examination.
11 Related partle8
There are no rdat6d party tran$aclions In the eurrent or previous year.
13