COMPANY REGISTRATION NUMBER: 5399512 CHARITY REGISTRATION NUMBER: 1110238 Sivan Arul -Humanity Company Limited by Guarantee Unaudited Financial Statements 31 March 2024 *AD355FDU* 3111212024 COMPANIES HOUSE A7 #21 EN&COLTD Chartered Certified Accountants 1 A Poppleton Road London E11 1LP Sivan Arul -Humanity Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees, annual report (incorporating the directorfs report> Independent examiner's report to the trustees 11 Statement of financial activities (including income and expenditure account) 13 Statement of financial position 14 Statement of cash flows 15 Notes to the financial statements 16 Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2024 The trustees, who are also the directors for the purposes of company law. present their report and the unaudited financial statements of the charity for the year ended 31 March 2024. Reference and admlnlstratlve dotalls Registered charity name Sivan Arul-Humanity Charity reglstrallon number 1110238 Company registration number 5399512 Princlpal offlce and reglstered 2 Monkhams Lane off ice Woodford Green Essex IG8 ONL The trustees Dr J Namasivayam Mr5 M Namasivayam Dr P Thoyalasekaran Mr S Sornalingam Mrs S Thayalasekaran Independent examlner Mr P Logeswaran Warren & Co. 1A Poppleton Road London E11 1LP Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {continuedJ Year ended 31 March 2024 Structure. governance and management We are the main body of this charity which is based in UK. In Sri Lanka we have separate Trusts formed and they are registered locally with Sri Lankan government. The first Trust is known as Thiruketheeswaram Sivan Arul Illam Trust&., The 200 orphans and other deslrtute children are cared by this trust locally. We have 4 Directors who manage this trust. being the signatories to issue cheques for the day to day running of the organisation. They hold fortnightly or monthly meetings to discuss, children and staff issues and improve our services. We have 21 staff including carers, cooks, security guards and drivers serving in the organisation. The child probation or protection local governmental body have regular monthly meetings with our directors and staff lo maintain good, safe care of Children. We have appointed independent auditorsl accountants to provide annual audit report for this instilution and the reports are all in order and are available on request. The directors are directly in contact with the trustees in UK to inform what is going on and lo ask for opinions of trustees in decision making when required. We have now started two separate hoslels for both boys and girls in the same premises. Each hostel accommodates 25 destitute children, a total of 50 children in the hostel. The purpose of the hostel is to give equal opportunilies to poor children who are eager to study in other parts of the countrylNorthlEast &', Upcountry). Now we have a total of 200 Children in our entire institution. This was only possible because of our generous donors who are continuing to support, We are proud to announce that our children home,(Girls, Boys homes> chosen as the best home in Mannar and received awards ceremonially by government officials in October 2023. This was based on exam 'results, behaviour of children. hygiene. sports and other skills Also recognition of overall administration and running of home and hostel. The second Trust known as Thiruketheeswaram Sivan Arul Vocational Training ', Production Centre Trustis there to help the most vulnerable needy families, especially the war affected widows, disabled, amputees and paraplegics to provide livelihood support, We run food processing factory in kilinochi to .provide livelihood for the widows,and disabled. About 100 vulnerable people are employed in the factory, mostly widows &', young women affected by the war, We also run a bakeryl cafeteria in in Mullaithivu to help local community and provide livelihood for disabled., destitule families. Aboul 30 staff, mostly young vulnerable girls are employed in this bakery. This is taken care by directors both of whom are fully committed to make il a viable. sustainable business venture to provide livelihood support for many families. The directors are in constant touch with the trustees by e-mail and telephone to give feed back, updat8s of progress. We have monthly reports sent by Ihe accountant in in the factory. Also an independent audilorl accountant is nominaled lo audit the productivity, sales and income generated in the factory and bakery_. We also have qualified registered public health inspectors visiting time to time to assess the quality ', hygiene of the products made in both locations. We also have a 5-member team of field officers employed to monitor our children education programmes in the community. assess progress of university student sponsor proiect and hostel students education projects. This is successfully done with progress reports, from school headmasters. hostel wardens, giving us accounl break downs of expenditures. Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {contsnued) Year ended 31 March 2024 Objectives and activities Objectives and activities Provide sustainable livelihood for war affected vulnefable destitute families, especially the widows, amputees. disabled and paraplegics, to creale Job opportunities for local communities in the northl east who are living below poverty level and help their children with improved nutrition, better education facilities etc. To rehabilitate orphaned children and families in order to meet the spiritual, physical, nutrrtional, social, educational, economic skills and training needs. T.0 provide support for homeless and poor individuals and families including emergency she￿er, housing, food-assistance in-home care and family support. To fosler human development of poor, disadvantaged and vulnerable women and to ensure socio- economic justice and self reliance for alleviation of poverty. Sivan Arul-Humanily Strategic report 'The following sections for achievements and performance and financial review form the strategic ".I'eport of the charity. Achievements and performance 'Sivan Arul-Humanity , also known as 'Sivan Arul Illam, in Sri Lanka has continued to work very hard in .the past year with projects that would assist the needy in Vanni area and East, namely Mulhur, Batticaloa & Akkafaipattu. We continue to rehabilitate families who a￿ severely affected by the war. 11 is heart-warming to see many of these families are able to manage their lives on their own with inC￿ne derived from small scale business established for them through our financial assislance. Our children home in Thirukelheeswaram, Mannar now have arouid 200 children, age range from 4 to 18 yrs). We have employed 21 staff. including carers. cooks, administralive officers. watchers. etc. The children attend the local Gowri Ambal School. We provide extra tuition for the core subjects. They enjoy the extra-curriculaf activities, including sports, music, dance, yoga. meditation etc. The children a￿ laken on regular educational & leisure Irips outside the home. They are given made to measure new clothes 3 to 4 limes a year. 2 children have entered university Ihis year and 2 children have completed their university degree thi8 year.8 children who have ¢ompleted AJL are awaiting admission for variou.s technical college governni.ent approved coiirses. 18 children sat GCSE (OIL) and 15 qualified to do AIL . 8 children sat AJL and tlieir pass rate is 1000/0. 12 have seek employment in our own social business enterprises (Factory, Bakery, Pure vesetarian Restaurant, and 4 integrated farms). There were cries from many war affected families for assistance. We have so far rehabilitated over 4000 families by providing means to earn income and continue lo provide monthly financial help to about SO families with widows or paraplegics or aniputees, mainly to educate their children. It is very gratifying to see how small regular contributions froni us rnake a difference to the families and education of their children. There are many single mothers caring for their families particularly in Kilinochi & Mullaithivu district. Since they do not have skills to be engage.d in a trade they continue to struggle to have 3 meals a day. So, many of their children are undernourished. Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dlrector's Report) (¢ontinuedJ Year ended 31 March 2024 A women headed food processing factory has been built in Uruthirapuram, Kilinochi (known as Sivan Arul Vocational Training & Production Centre), to offer sustainable employment opportunities for needy females who are widows, disabled & unmarried. The ladies are now processing large quantities of rice flour. chilli powder, lunneric powder etc., and the main wholesale buyers are the traders in Kilinochi. We are also now exporting these spices to Australia, UKIEurope. We are now employing over 130 vulnerable people. There is also a women hostel attached to this faclory, mainly accommodating disabled young women with disabled toilet facilrties. They too are employed in the factory, There are around 20 young disabled living here. We have opened a bakery in Puthukudiyiruppu to help the war affected disabled & vulnerable. This is providing them a sustainable livelihood. They are making bread. cakes, sweets. savoury short eats. buns'etc selling them in a mobile van, taking large orders for weddings, parties etc. We are also exporting savouries and sweets abroad made in this bakery We are employing 30 , mostly ,vulnerable young women We have established a vocational Training IT & Tuition Cenlre in Akkaraipaltu, Amparai next lo a girls orphan This is registered locally in the name of 'Sivan Arul Foundation'.This is to help the vulnerable young 9irls in the local community to seek employment by training them in IT. 110, youth have completed government approved NVQ3 ( Compuler Application Assistant & NVQ4 .Graphic Design courses and obtained certificates from TVEC l Government body conducted exams) They have all now seek employment orstudying in university We have also provided other government approved courses in Beauty therapy, sewing, handicraft,food processing etc. There are 5 free education centres in East and North. We have recently built a large community centre in Thirukkovil Amparai to help the local community Over 70 children attend this centre for free education in many subjects ( Maths, science, English, Tamil, and History). In Neenakerny, Muthur centre 80 children are registered and all 5 subjects mentioned above are taught. This is a very deprived , backward village . One student from our centre passed GCSE (OIL) and studying AJL. 5 children have passed scholarship cut off from this centre. In Kanchirankuda, Ballicaloa centre 24 "children sat OIL 19 are qualified to do AJL. In Olumadu Nedunkerny Vavuniya centre 175 children are registered . 32 sat OIL and 22 are qualified to do AIL. 3 students have entered university. 35 new students have started their GCSE (OIL) course. In Katkulam, Vavuniya Centre 170 students are registered . 13 students sat GCSE (OIL> 4 are qualified to do AIL. 11 new students have enrolled to start GCSE{OIL) Education for upcountry children- It's well known fact that many of the klds studylng in the upcountry areas struggle to find optimal education mainly due to lack of transportation facilities .Many of these studenis walk long distances .wrth some instances nearing 34 hours to go lo the school. They also do nol get the opportunrf(y to have quality education. To empower Ihese chIld￿n to study and Receive standard education, Sivan Arul had come up with two initiatives 1. Offer admission to Sivan Arul hostel in Thiruketheeswaram (60 upcountry children study in our hostel) 2. Started a h05tel Iteaching facilily in Jaffna for children who obtained high grades in Year 10. 10 children from a very poor background in upcountry have been given opportunity to study in Stanley College ,Jaffna , living in their hostel. { sponsored by TAB -Tamil Association of Brent) Strategic report The following sections for achievements and performance and financial review fom the strategic report of the charity. Sivan Arul -Humanity Company Limited by Guarantse Trustees. Annual Report (Incorporating the Directofs Report) (eontinued) Year ended 31 March 2024 Achievements and performance Ach*vements and performance Sivan Arul-Humanity , also known as 'Sivan Arul Illam, in Sri Lanka has continued to work very hard in the past year with projects that would assist Ihe needy In Vanni area and East, namely Muthur, Batticaloa & Akkaraipattu. We continue to rehabilitate families who are severely affected by the war. It is heart-warming to.see many of these families are able to manage their lives on their own with income derived from small scale business eslablished for them through our financial assistance Our children home in Thiruketheeswaram. Mannar now have around 200 children, age range from 4 to 18 yrsl. We have employed 21 staff, including carers, cooks, administrative officers, watchers. etc. The children attend the local Gowri Ambal School. We provide extra tuition for the core subjects. They enjoy the extra-curricular activities, including sports, music. dance, yoga, meditation etc. The children are taken on regular educational & leisure trips outside the home. They are given made to measure new clothes 3 to 4 times a year. 2 children have entered universrty this year and 2 children have completed their universrty degree this year.8 children who have completed AJL are awaiting admission for various lechnical college government approved courses. 18 children sat GCSE (OIL) and 15 qualified to do AIL . 8 children sat AJL and their pass rate is 1000/0. 12 have seek employment in our own social businéss enterprises (Factory, 8akery, Pure vegetarian Restaurant, and 4 integrated fanns). There were cries from many war affected families for assistance. We have so far rehabilitated over 4000 families by providing means to earn income and continue to provide monthly financial help to about 50 families with widows or paraplegic8 or amputees, mainly to educate their children. It is very gratifying to see how small regular contributions from us make a differenc8 to the families and education of their children. There are many single mothers caring for their families particularly in Kilinochi & Mullarthivu district. Slnce they do not have skills to be engaged in a trade they continue to struggle to have 3 meals a day. So, many of their children are undernourished. A women headed fo(>J processing factory has been built in Uruthirapuram, Kilinochi (known as Sivan 'Arul Vocational Training & Production Centre), lo offer sustainable employment opportunities for needy females who are widows, disabled & unmarried. The ladies are now processing large quantities of rice flour, chilli powder, turmeric powder etc., and the main wholesale buyers are the traders in Kilinochi. We are also now exporting these spices to Australia, UKIEurope. We are now ernploying over 130 vulnerable people. Thefe is also a women hostel attached lo this factory, mainly accommodating disabled young women with disabled toilet facilities. They too are employed in the factory. There are Sround 20 young disabled living here. We have opened a bakery in Puthukudiyiruppu to help the war affected disabled & vulnerable. This is providing them a sustainable livelihood. They are making bread, cakes, sweels, savoury short eats, buns etc selling them in a mobile van, taking large orders for weddings, parties etc. We are also exporting savouries and sweets abroad made in this bakery. We are employing 30 , mostly ,vulnerable young women We have established a vocational Training IT & Tuition Cenlre in Akkaraipattu. Amparai next to a girls orphan This is registered locally in the name of 'Sivan Arul Foundation'.This is to help the vulnerable young girls in the local commtjnity to seek employment by training them in IT. 110, youth have completed government approved NVQ31 Computer Applicalion Assistant & NVQ4 Graphic Design courses and obtsined certificates from TVEC { Government body conducted exams) They have all now seek employment or studying in university. We have also provided other government approved courses in Beauty Iherapy, sewing, handicraft,food processing etc. There are 5 free education centres in East and North. We have recently bu1￿ a large community centre in Thirukkovil Amparai to help the local community . Over 70 children attend this centre for free education in many subjects ( Maths, sciece, English, Tamil, and History). In Neenakerny, Muthur centre 80 children are registered and all 5 subjects mentioned above are taught. This is a very deprived , backward village . One student from our centre passed GCSE (OIL) and Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (¢ontinuerfJ Year ended 31 March 2024 studying AIL. 5 children have passed scholarship cut off from this centre. In Kanchirankuda, Batlicaloa centre 24 children sat OIL 19 are qualrfied to do AIL. In Olumadu Nedunkemy Vavuniya centre 175 children are registered . 32 Sat OIL and 22 are qualified to do AJL. 3 students have entered university. 35 new students have started their GCSE (OIL) course. In Katkulam, Vavuniya Centre 170 sludents are registered . 13 students sat GCSE (OIL) 4 are qualified to do AJL. 11 new students have enrolled to start GCSE(OILI Education for upcountry children- It's well known fact that many of the kids studying in the upcountry areas struggle lo find optimal education mainly du8 to lack of transportation facilities Many of these Students walk long distances ,with some instances nearing 34 hours to go to the school. They also do nol get the opportunity to have quality education. To empower these children to study and Receive standard educalion. Sivan Arul had come up with two initiatives 1. Offer admission to Sivan Arul hostel in Thirukelhe8swararn (60 upcountry children study in our hostel) 2. Started a hostel Iteaching facility in Jaff na for children who obtained high grades in Year 10 3. 10 children from a very poor background in upcountry have been given opportunity to study in Stanley College ,Jaffna , living in their hostel. ( sponsored by TAB -Tamil Association of Brent) We are also very grateful to Aadhi Parasakthi Valipattu Mandram, Harrow, UK for providing financial assistances to help our children in Thiwketheeswaram Sivan Arul Illam, providing special meals for them, giving money to deposit in Iheir savings account. They also assist with our other projects, in Kilinochi factory, Puthukudiyiruppu bakery etc The Aadhi Parasakthi Mandram also sponsors regular special meals to the poor, undernourished in the community in Vanni and special meals regularly to the children home. They also sponsor monthly, supporting many university students, educating many destitute orphan children and helping many families with setting up suitable livelihoods. Their support to our organisation is invaluable for the past 12 years & we cannot sustain without their financial assistances. Aadhi Parasaklhi Valipaattu Mandram, Harrow, UK also carries out a large education development project helping over 50 students in Vanni. including university students to achieve goodl higher education in order to seek, & secure employment in their lives lo support their families. They are also donating a large sum of money in re-building lives, mostly in the East of Sri Lanka, Their main focus is on building numerous. wells for drinking water, cultivation etc. Also building numerous houses for very poor families living in huts. They also help several families to set up livelihood projects which are sustainable. They also build numerous toilets for poor community. Ralnam Foundation Trust . UK are supporting many projects. including Akkaraipattu IT centre . Over 80 youth have qualified in NVQ3 & NVQ4 and seek employment or continuing studies in university. New Projects We have opened a pure vegetarian restaurant, called 'Sri Rudram'in Thiruketheeswaram, Mannar, employing our own children in the children home. Also offering employment for local community. Next to this we have built a mini factory to produce seasonal aulhentic food items, such as palmyrah jam, cordial, pinattu, pulukodiyal, odiyal flour, Kassava flour, lime Pickle, moor milakai, vadakam etc. We also sell all our factory & bakery products in the restaurant, with a small outlet lo showcase all our products (rice flour, Jaffna curry powder. pakkora. kassava chips. ginger biscuits & many morelll!) There have built 4 luxury rooms with attached toilets built which would attract temple worshipers from abroad & abroad & anolher tourist. These business ventures we believe will generate income for the vulnerable group of the community to have 51able livelihood. We have secured 9 acres government land on long term lease ( over 30 yr period, renewable ) under the name of children home, which is located fairly close the children home. We have planted 400 coconut plants in this land in order to give children sustainable income in about 3 yrs Mean time we are growing all the vegetables which othe￿iSe would be bought in the market, fruits etc for daily consumpiion for the children. The older children participate in the development & cultivation of this land which gives them a form of recreation, therapy & hobby to keep them self-active & occupied during their holidays & free time. We are building around 10 houses in this land for our older children with no parenls or family. We believe Ihat they will become self-reliant over a period of time. starting their own families and will conlinue to help other Sivan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report {Incorporating the Dlrector's Report) {contlnue¢ Year ended 31 March 2024 needy children and families. We have also secured further 10 acres of government land in Palampitty, Madu district. There is another farm donated to us in in Mavittapuram. This also cultivates vegaables, rearing cows to sell milk and chicken poultry lo sell eggs. It offers employment for local communty. The income generated is supporting our children in education. We have invested a large sum mainly in the east of Sri Lanka, on revolving fund interest free loan projects e.g., Goat rearing for 20 families in Manikkamadu,. Chicken poultry for 5 families in Kachikudiyaru, cultivation of ground nuts, ulunthu & COWFeafor 60 families We run very successful Aranery schools (teaching moral values. reading, writing encouraging home cultivation of vegetables. for over 1200 poor children in upcountry estates { in 23 estates) every Sunday, offering free meals for all these children and some elderly in the villages. A similar projed is also conducted in the East ( Thirukkovil) for over 300 poor children. We have an elders home in Yattiantola, Kegalle, 10 vulnerable ladies who worked as tea pluckers in upcountry are being cared in this home. We also conduct. govemment approved ICTT NVQ3 course for 20 poor upcountry children in this Gentre ( Upstairs of elder5 home in Yattiantota is dedicated to free education for all poor children in upcountry) In addition to IT we have SMART Board classes are conducted in Maths, Science, English, Tamil, Sinhala, Geography and History. About 45-50 Children from poor estates attend these classes. Sivan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report (Incorporating the Difector's Report) (continued) Year ended 31 March 2024 Families in Kanchirankuda, Kanchikudiyaru & Kanagar Kiramam {farmers) , sewing rnachlnes for 10 vulnerable ladies in Vivekanadapuram We have given 6 motor water pumps and long feeding pipes to promote cullivation in Aandankulam & K8tumurivu, in 8atticaloa. The farmers will repay the cost of the water pumps. This will be an integrated fam, with rearing goats, cows, chicken poultry and vegetables. This provides employment to the vulnerable, poor, local communily. The income generated will also be shared with our children home, for their day-to-day expenses. We have completed goat rearing program in Vaharai- Batticaloa district & Akkaraipattu for 20 women headed families by giving them each 4 to 5 goats as a lucrative livelihood. We are cultivating acres land in Neenakerny in Muthur district in order to help ihe poor community. We are about to start a a multipurpose community cenlre in our land here to conduct after school educational, sports activities, Aranery & recreation for elderly who are begging on streets for living. After school activrties are also going to be conducted in 3 other centres in Mulhur, { Seethanaveli, Paattalipuram & Santhosapuram>, mainly to motivate children many of whom are not attending schools due to poverty, lack of interest from parents . We are also constructing many simple, drinking, bathing water wells in Batticaloa & Amparai district where there are many poor villages withoul drinking, bathing water & toilet facililies. We are also supplying 'Saththuma' nutritional powder free, for about 1700 pre-school & primary school children in Vanni & East where there is exireme povety & malnutrition.we started this program 4 years ago & our studies have proved them lo be very useful, making a positive impact on the perfomiance. growth & school attendance of these children We have introduced a unique education program for our 7 tuition centres across the country. in Mannar, in our children home ( Sivan Arul Illaml, Olumadu-Nedunkerny-Late Thuraisingham memorial Sivan Arul Kalvinilayam Sivan Arul Kalvinilayam, Upcountry Iyattiantota Sivan Arul-Annaluxmy Anbu Illam), Kanchirankuda Karithas- Sivan Arul Kalvinilayam in Batticaloa, Akkaraipattu- IT centre, Neenakerny ,Muthur Sivan Arul-llanthalir Kalvinilayam and Katkulam-vavuniya Late Vijayakumar memorial Sivan Arul Kalvinilayam. Sivan Arul -Humanity Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (condftu•dJ Year ended 31 March 2024 We are truly grateful to all donors., without their support it would not be possible to continue wrth all our projects. Financial review Financial review We trustees have examined the requiremenls for free reserves, which a￿ those unrestricted funds not invested in fixed assets. designed for specific purposes or otherwise committed. The trustees have set a reserves policy which requires.. Reserves are maintained at a level which ensures that "Sivan Arul- Humanrtl, core activity could continue during a period of unforeseen difficulty. Principal funding sources and how expenditure in the year under review ha5 SUPPOrted the key objectives of the charity. The members of the Board of Trustees of the Charity at the date the report and accounts were approved were'.- Dr. Jayendran Namasivayam Mrs.Manchula Namasivayam Mr. Surendfa Sornalingam Dr. Pararasasekaran Thayalasekaran Mrs.Shanthl Thayalasekaran All the direclors of the company are also trustees of the charity, end Iheir responsibilrties include all the responsibilities of directors under the Companies Acts and of trustees under the Charities Acts. The directorsftrustee8 are all members of thè charity. The members of the Board of Truste85 of the Charity at the date the report and The principal funding sources are donation from individuals, organisations and charities. No salary is paid lo employees and Iwstees. The employees and trustees work on voluntary basis. All the funds are used for project work in Sri Lanka. The members of the Board of Trustees of the Charity during the year Sivan Arul- Humanity TRUSTEES ANNUAL REPORT (continued) Sivan Arul- Humanity-YEAR ENDED 31 MARCH 2024 Sivan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the Dlrectorfs Report) (contlnu•d) Year ended 31 March 2024 The report of the trustees for the year ended 31 March 2024 Bankers National Westminster Bank PIC Independent Examiner P Logeswaran Warren & Co Chartered Certified Accountants 10 Chingford Road London E174PJ This report was approved by the board of trustees on 29 December 2024 Dr.J. Namasivayam Director and Trustee Sivan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report> (contlnue(Q Year ended 31 March 2024 Plans for future periods Plans for future periods Continue to promote & help with education programs in poor areas in the North, East & Upcountry. We endeavour to support ourwell established free tuition centres in Akkaraipattu. Olumadu-Nedunkerny, Katkulam-vavuniya, upcountry (Yattiantola), Neenakerny-muthur, Kanchirankuda-Batticaloa & Thirukelheeswaram, Mannar. Thirunelvely- Jaffna in order to offer very good primary & secondary education for a large number of children in these communities. We would also continue to promote our 3 very successful IT centres in Akkaraipattu, Nedunkemy, Jaffna & Mannar. When the number of children in our home signrficantly reduces. we would offer our girls & boys home to homeless poor children & youth to stay and use the place as a hostel while they are having vocational trainings in various skilled jobs, in order to give them a Secu￿ home. We would continue lo support all our social enterprises, including our food processing factory in Kilinochi, Bakery in Puthukudiyiruppu, Mullaithivu & Restaurant in Thiruketheeswaram. Mannar so that the productivity & income in all business enterprises will increase. Our aim is to offer employment to more vulnerable people, especially the war widows, disabled young women & youth. The tfUStees' annual report and the stralegic report were approved on behalf of the board of trustees by,. .2911212024. and signed on Dr J Namasivayam Trustee Charity Secretary The trustees, annual report and the strateglc report were approved on 29 December 2024 and signed on behalf of the board of trustees by. Dr J Namasivayam Trustee Charity Secretary 10- Sivan Arul -Humanity Company Limited by Guarantee Independent Examiner's Report to the Trustees of Sivan Arul -Humanity Year ended 31 March 2024 l ￿port to the trustees on my examination of the financial statements of Sivan Arul -Humanity ('the charity,) for the year ended 31 March 2024. Responsibilities and basis of report The, trustees are also the directors of the company for the purposes of company law and are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 14412) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £25,000 and l am qualified to undertake the examination by being a qualifted member of ACCA. Having satisfied myself that the chafily is not subject Io audit under company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under section 145 of the 2011 Act., to follow the procedures laid down in-the general Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act; and to state whether particular matters have come to my attention. Independent examiner's statement Sivan Arul -Humanity Company Limited by Guarantee Independent Examiner's Report to the Trustees of Sivan Arul -Humanity (continued) Year ended 31 March 2024 In connection with my examination, no matter has come to my attention, 1. which gives me no reasonable cause to belleve that In, any material respect. the requirements.. o to keep accounting records in accordance with section 130 of the Charities Act., and o to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ,)20?4. MrPLo waran Warren & Co independent Examinar IA Poppleton Road London E11 1LP -12- Sivan Arul -Humanity Company Limited by Guarantee Statement of Financial Activities (including inqome and expenditure account) Year ended 31 March 2024 2024 Unrestricted funds Total funds Total funds 2023 Nots Income and endowments Donations and legacies Investment income 232.448 82 232,448 82 277.548 28 Total income 232,530 232.530 277,576 Expendlture Expenditure on raising funds.. C051s of raising donations and legacies Expenditure on charitable activities Total expenditure 11.446 219.979 11,446 219,979 231.425 45,647 257,544 303.191 231,425 Net Incomel Reconcillation of funds Total funds brought foThvard Total funds carrled forward 22.793 23.898 22,793 23,898 48,408 22,793 The statement of financial activities includes all gains and losses recognised in the year. .All income and expenditure derive from continuing activities The notes on pages 16 to 21 fomi part of these flnancial slatements. 13- Sivan Arul -Humanity Company Limited by Guarantee Statement of Financial Position 31 March 2024 2024 2023 Note Current assets Cash al bank and in hand 23,898 22,793 22,793 22.793 Net current assets 23,898 23,898 Total assets less current liabilities Funds of the charity Unrestricted funds 23,898 23,898 22,793 22.793 Total charlty funds 14 For the year ending 31 March 2024 the charity was entitled to exémption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities.. The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476., T.he directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board ol trustees and authorised for issue on 29 December 2024, and are signed on behalf of the board by: r J Namasivayam Trustee The notss on pages 16 to 21 lorni part of these finan¢ial statements. -14- Sivan Arul -Humanity Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2024 2024 2023 Cash flows from operating activities Net incomel(expendrture) 1,105 (25,815) Adjustments for.. Other interest receivable and similar Income (82) 1,023 (28) (25,643) Cash generated from operations Interest received 82 28 Net cash froml(used in) operating activities 1,105 (25,615) Net Increasel(decrease) In cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 1,105 22,793 23,898 125,615> 48,408 22,793 The notes on pages 16 to 21 fonn part of these flnancial statsments. 15- Sivan Arul -Humanity Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General infomiation 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 2 Monkhams Lane. Woodford Green. Essex. IG8 ONL. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP {FRS 102)) and the Companies Act 2006. Accounting pollcl88 Basis of preparatlon The financial statements have been prepare(l on the historical cost basi5, as modified by the revaluation of certain financial assets and liabilities and investment properties measured al fair value through Inc￿le or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern The charity is treated as a going concern as there is a foundation of regular donators who will continue to donate money. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgemenls, 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 clrcumslances. The judgements (apart from those involving estimations) that management has made in the process of applying the enlity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows.. Regular donators will continue to make contributions in the future. The trustees will continue to find new individualslorganisations that will donate money. Foreign currencies Foreign currency transactions are initiallj recorded iry the functional currency, by applying the spot exchange rale as at the date of the transaction Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rale ruling at the reporting date. with any gains or losses being taken to the statement of financial activities. 16- Sivan Arul -Humanity Company Limlted by Guarantee Notes to the Financial Statements (Conthued) Year ended 31 March 2024 Accounting policles {¢onrlnued) Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charivs purposes: Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Reslricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sub-classes.. restricted income funds or éndowment funds. Incomlng resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity., rt 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 or grants is recognised when there is eviden￿ of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured al the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if th8 value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of seNices is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Sivan Arul -Humanity Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 March 2024 Accounting policies (continued) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expendrture includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which rt 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 aclivilies that further its charitable aims for the benefit 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 lo expendrture categories reflecting the use. of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared cosls are apportioned between the activities they contribute lo on a reasonable, justifiable and consistent basis. Flnanclal Inslruments A financial asset or a financial liability is recognised only when the charrty becomes a party to the contractual provisions of the instrumen&. Basic financial instruments are. initially fecognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are ?ublicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditkire. All other such investments are Subsequent￿ measured at cost less impairinent, Other financial instruments, incliid.ng derivatives, are initially recognised al fair value, unless payment for an asset is deferred beyond normal business lerrns or financed at a rate of interest th81 is not a market rate, in which C2•￿e ilie asset is measured at the present value of the future payments discounted at a market.rate of interest for a similar debl instrument. Other financial instruments are subseqLiantly measured at fair value, with any changes recognised in the statement of finanpial activities. with the exceptinn of hedging instruments in a designated hedging relationship. Financial asspts that Gire measured at cost or nmorl.ised cost are reviewed for objective evidence of impairmen: at the end of each r43P011iiig dale. If Ihera is objective evidence of impairment. an impaiment loss is recognised und4r the appropriate heading in the statement of financial activities in which the initial gain was rpiognised. -18. Sivan Arul -Humanity Company Limited by Guarantee Notes. to the Financial Statements {C(￿lInUEd} Year ended 31 March 2024 Accounting policies (witlftuedj Financial instruments (¢onllnuedJ For all equity instruments regardless of significan￿, and other financial assets that are individually significant, these are assessed individually for impairment, Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impaimient are recognised immediately, to the extent that the reversal does not resubt in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairinént not previously been recognised. Limited by guarantee There is no, guarantee of members and no liability for members,. the charity only spend$ money r￿e1Ved through donation and does not borrow any money. Donatlons and legacles Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Donations HMRC Gfft ASd Tax Claim Gift From Individual Income from other organisation Aadhi Parasakthi-Devolees-Individuals T Balendra t)r J Namasivayam 28,579 94,240 22,085 28,103 48,069 10,772 232,448 28,579 94,240. 22,085 28,103 48,669 10,772 232.448 25,996 100,868 17,165 56,252 59,240 18,027 277,548 25,996 100,868 17,165 56,252 59.240 18,027 277,548 Investment Income Unrestricted Total Funds Unrestricted Total Funds Fbnde 2024 Funds 2023 Bank interest receivable type 1 Bank interest receivable type 3 82 82 28 28 82 82 28 28 Costs of raising donatioris and l¢gaci¥*, lJi)restric•ed Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Costs of raising donations and legacie• - Other type 1 11,446 11,446 45.647 45,647 19- Sivan Arul -Humanity Company Limited by Guarantee Notes to the Financial Statements (conlinuooj Year ended 31 March 2024 Expenditure ory charltable activities by fund type Unrestricted Total Funds un￿strICted Total Funds Funds 2024 Funds 2023 Family Support & Livehood Other Projects ( Addhi Parasakthi &. Saththurna I Factory ProjeGts ( Materials & Other expenses) 134,233 134,233 88,229 88,229 85,746 85.746 168,995 168.995 320 320 219,979 219,979 257,544 257.544 Expendlture on charltabl• actlvltle8 by actlvlty type Activities undertaken Grant funding Total funds directly of activities 2024 Total fund 2023 Family Support & Livehood Other Projects ( Addhi Parasaklhi & Saththuma ) Factory Projects ( Materials & Other expenses) 115,594 18,639 134,233 88,229 85,746 85,746 168,995 320 201,340 18.639 219,979 257.544 10. 'Net Incomel(expendltur8) Net incomel(expenditure) is stated after chargingllcreditingl.. 2024 2023 Foreign exchange differences 7,994 11. Independent examinalion fee8 Independent examination was conducted volunlarily by Mr P Logeswaran of Warren & Co. for no charge. 12. Staff costs The average head count of employees during the year was Nil (2023: Nil). The average number of full-time equivalent employees during the year is analysed as folloKIo: 2024 No. 2023 Volunteers No employee recei'4ed employe& beli￿1:S of more thar. £60,000 ouring the year (2023: Nil). -20- Sivan Arul -Humanity Company Limited by Guarantee Notes to the Flnancial Statements (contlnu Year ended 31 March 2024 13. Trustee remuneration and expenses No remuneration or other benefits from employment with the charty or a related entity were received by the trustees; 14. Analysis of charitable funds Unr8slrlcted funds At 31 March 202 At 1 April 2023 Income Expenditure General funds 22,793 232,530 (231,425) 23,898 At 31 March 202 At 1 April 2022 Income Expenditure General funds 48,408 277,576 {303,191) 22,793 15. . Analysls of net assets betweon funds Unrestricted Total Funds Funds 2024 Tangible fixed assets Currenl assets 23,898 23,898 Net assets 23,898 23,898 Unrestricted Total Funds Funds 2023 Tangible fixed assets Current assets 22,793 22,793 22,793 22,793 Net assets 16. Analysls of changes In net debt At At 1 Apr 2023 Cash flows 31 Mar 2024 Cash at bank and in hand 22,793 1,105 23,898 21