COMPANY REGISTRATION NUMBER: 5399512 CHARITY REGISTRATION NUMBER". 1110238 Sivan Arul -Humanity Company Limited by Guarantee Unaudited Financial Statements 31 March 2025 'AEIELSchlJ* 2911212025 COMPANIES HOUSE A08
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WARREN & CO LTD Chartered Certified Accountants 1A Poppleton Road London E111LP
Sivan Arul -Humanity Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the director's report) Independent examiner's report to the trustees 12 Statement of financial activities (including income and expenditure account) 14 Statement of financial position 15 Statement of cash flows 16 Notes to the financial statements 17
Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) Year ended 31 March 2025 The trustees. who are also the directors for the purposes of company law, present their report and the charity's unaudited financial statements for the year ended 31 March 2025. Reference and administrative details Reglstered charlty name Sivan Arul -Humanity Charlty reglstratlon number 1110238 Company règ18tratlon number 5399512 Prlnclpal offlco and regS8tered 2 Monkhams Lane office Woodford Green Essex IG8 ONL The trustoe8 Dr J Namasivayam Mrs M Namasivayarn Dr P Thayalasekaran Mr S Sornalingam Mrs S Thayalasekaran Independent examiner 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) (contInu) Year ended 31 March 2025 Structure• govemance and management We are the main body of this UK-based charity. In Sri Lanka, we have hvo separate Trusts, both registered locally with the Sri Lankan government. The first Trust is known as 'Thiruketheeswaram Sivan Arul Illam Trusr. The 200 orphans and other destitute children are cared for by this trust locally. We have 4 Directors who manage this trust and serve as signalories 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 sefvices. We have 21 staff, Including carers, cooks, security guards and drivers, sefving in the organisation. The child probation or protection local governmental body holds regular monthly meetings with our directors and staff to ensure the safe. proper care of children. We have appointed independent auditorslaccountants to provide an annual audit report for this institution, and the reports are all in order and available on request. The directors are in direct contact with the trustees In the UK to inform them of what is happening and to seek thelr oplnions on decision-making when required. We have now opened I0 separate hostels for boys and girls on the same premises. Each hostel accommodates 25 destitute children, for a total of 50. The purpose of the hostel is to provide equal opportunities to poor children eager to study in other parts of the country (NorthlEast & Upcountry). We now have a total of 200 children across our entire instilulion. This was only possible because of our generous donors who continue to support. We are proud to announce that our children's home (Girls & Boys homes) was chosen as the best home in Mannar and receiv8d awards ceremonially by govemment officials in October 2023. This was based on exam results. children's behaviour, hygiene, sports and other skills, as well as recognition of the overall administration and running of the home and hostel. The second Trust, known as 'Thiruketheeswaram Sivan Arul Vocatlonal Training & Production Centre Trust,, is there to help the most vulnerable families, especially war-affected widows, disabled people, amputees, and paraplegics, by providing livelihood support. We run a food processing factory in Kilinochi to provide a livelihood for widows and people wilh disabilities. About 100 vulnerable people are employed in the factory, mostly widows & young women affected by the war. We also run a bakerylcafé in Mullaithivu to help the local community and provide livelihoods for disabled & destitute fa¢nilies. About 30 staff, mostly young. vulnerable girls, work at this bakery. This is taken care of by o dlrectors, both of whom are fully committed to making it a viable, sustainable business venture to provide livelihood support for many families. The directors are in constant touch with the trustees by email and telephone to give feedback and updates on progress. We receive monthly reports from the accountant at the factory. Also. an independent auditorlaccountant is nominated to audit the factory's and bakery's productivity, sales, and income. We also have qualified registered public health inspectors visiting time to time lo assess the quality & hygiene of the products made in both locations. We also have a 5-member team of field officers who monitor our children's education programmes in the community and assess the progress of the universily student sponsor project and the hostel students, education projects. This is done successfully through progress reports from school headmasters and hostel wardens, which provide us with account breakdowns of expenditures.
Sivan Arul -Humanity Company Limited by Guarantee Trustee8' Annual Report (Incorporating the Director'8 Report) {contlnued) Year ended 31 March 2025 Objectlves and activitles Objectives and activities Provide sustainable livelihood for war-affected, vulnerable, destitute families, especially the widows, amputees, disabled and paraplegics. to create job opportunities for local communities in the northl east who are living below the povety level and help their children with improved nutrition, better education facilities, etc.To rehabilitate orphaned children and families to meet the spiritual, physical, nutritional, social, educational. and economic skills and training needs. To provide support for homeless and poor individuals and families, including emergency shelter, housing. food assistance, in-home care and family support. To foster human development of poor, disadvantaged and vulnerable women and to ensure socio-economic justice and self-reliance for alleviation of povety. Sivan Arul-Humanity Strategic report The following sections for achlevements. performance. and financial review form the strategic report of the charity. Strateglc report The following sections for achievements, performance, and financial review form the strategic report of the charity.
Sivan Arul -Humanity Company Limited by Guarantse Trustees. Annual Report (Incorporating the Director's Report) {¢ontlnued) Year ended 31 March 2025 Achiovements and performance Achievements and performance Sivan Arul-Humanity, also known as 'Sivan Arul Illam, in Sri Lanka. has continued to work very hard over the past year on projects that assist the needy in the Vanni area and the East, namely Mulhur, Batticaloa & Akkaraipattu. We continue to rehabilitate families who are severely affecled by the war. It is heart warming to see that many of these families can manage their lives independently, with income from small-scale businesses established for them through our financial assistance, Our children's home in Thiruketheeswaram, Mannar, now has around 200 children, aged 4 to 18. 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 extracurricular activities, including sports, music, dance, yoga, and meditation. 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 university this year, and two have completed their university degrees.8 children who have completed AIL are awaiting admission for various technical college government-approved courses. 18 children sat GCSE (OIL) and 15 qualified to do AIL children sat AIL and their pass rate is 100°/0. 12 have sought employment in our own social. business enterprises (Factoty, Bakery, Pure vegetarian 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 to provide monthly financial help to about SO families with widows or paraplegics or amputees, mainly to educate their children. It is very gratifying to see how small regular contributions from us make a difference to the families and education of their children. There are many single mothers caring for Iheir families particularly in Kilinochi & Mullalthivu district. Since 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 hearjed food processing factoty has been built in Uruthlrapuram, 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, turmeric powder elc, 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. Thefe is also a women hostel attached to this faclory, mainly accommodating disabled young women with disabled toilet facilities. They too are employed in the factoty. There are around 20 young disabled living here. We have opened a bakety in Puthukudiyiruppu to help the war affected dlsabled & vulnerable. Thls 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 Centre 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 community to seek employment by training them in IT. 110, youth have completed government approved NVQ3 {Computer Application Assistsnt & NVQ4 -Graphic Design courses and obtained certificates from TVEC ( Government body conducted exams) . They have all.
Sivan Arul -Hurnanity Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (contlnu•d) Year ended 31 March 2025 now seek employment or studying 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 bullt 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 AIL. 5 children have passed scholarship cut off from this centre. In Kanchirankuda, Batticaloa centre 24 children sat OIL 19 are qualified to do AIL. 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 kids studying in the upcountry areas struggle to find optimal education mainly due to lack of transportalion facilities .Many of these studenls walk long distances .with some instances nearing 3-4 hours to go to the school. They also do not get the opportunity to have quality education. To empower these children to study and Receive standard education. Sivan Arul had come up with two initiatives 1. Offer admission to Sivan Arul hostel in Thiwketheeswaram (60 upcountry children study in our hostel) 2. Started a hostel Iteaching facility in Jaffna for children who obtained high grades in Year 10 3. 10 children trom a very poor background in upcountry have been given opportunity to study in Stanley College ,Jaffna , living in their hostel. I sponsored by TAB-Tamil Association of Brent) Sivan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (continued) ?Year ended 31 March 2025 We are also very grateful to Aadhi Parasakthi for continuing to support by giving special meal for our children in Sivan Arul Illam New Projects.. W have opened a pure vegetarian restaurant, called 'Sri Rudram"in Thiruketheeswaram, Mannar.
Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {¢ofttlnuedJ Year ended 31 March 2025 Employing our own children in the children's home. Also offering employment for the Ioc81 community. Next In Srirudram, we have built four Iuxuty rooms with attached toilets. which would attract temple worshipers from abroad & other tourists. We believe these business ventures will generate income for the vulnerable community members to achieve a stable livelihood. ' We have secured 7acres of government land on long-term lease ( over 33 33-year period, renewable ) under the name of the chlldren's home, which is located relatively close to the children's home. We have planted 400 coconut trees on this land to provide children with a sustainable income in about 3 years. In the meantime, we are growing all the vegetables, fruits, etc., that would otherwise be bought in the market, for daily consumption by the children. The older children? Participate in the development? & cultivation of this land, which gives them a form of recreation, therapy & hobby to keep Ihernselves active & occupied during their holidays & free time. We are building around 10 houses on this land for our older children who have no parents or family. We believe that they will become self-reliant over time, start their own families, and continue to help other needy children and families. We have also secured an additional 10 acres of government land in Palampitty, Madu district. Another farm has been donated to us in Mavittapuram. This also cultivates vegetables, rears cows to sell mllk, and raises chlckens to sell eggs. It offers employment for the local community. The income generated supports our children's education. We have invested an enormous sum, mainly in the east of Sri Lanka. on revolving fund interest-free loan projects. We run vety successful Aranery schools teaching moral values, reading, writing, encouraging home cultivation of vegetables, for over 600 poor children in upcountty estates { in 16 estates) every Sunday, offering free meals for all these children and some elderly in the villages. A similar project is also conducted in the East ( Thirukkovill for over 300 poor children. We have an elderly home in Yattiantota, Kegalle. 10 vulnerable ladies who worked as tea pluckers in the upcountry are being cared for in this home. We also conduct a government-approved ICTT NVQ3 course and Graphic Design for 20 poor upcountty children in this centre (Upstairs of the elders, home in Yattiantota), which is dedicated to free education for all poor children in the upcountry. In addition to IT we have SMART Board classes are conducted in Maths, Science, English, Tamil, Sinhala, Geography and Histoty. About 45 children from poor estates attend these classes. We have recently launched our own Radio station called "Aayul" in Yatiantota Annalakshmi Anbu Illam to give employment opportunities for Upcounity estate youths and to market our own food products. There is a shop run in Yatiantota to generate income for the elders home and education of estate children We hope to start a government registered nursety for the estate children in Yatiantota Slvan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the Directorfs Report) (continued) ?Year ended 31 March 2025
Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) fcontlnued) Year ended 31 March 2025 Families in Kanchirankuda, Kanchikudiyaru & Kanagar Kiramam (farmers) sewlng machines for 10 vulnerable ladies in Vivekanadapuram . We have provided 6 motor-driven water pumps and long feeding pipes to promote cultivation in Aandankulam & Katumurivu in Batticaloa. The farmers will repay the cost of the water pumps. This will be an integrated farm, with rearing goats. cows. chicken, poultry, and vegetables. This employs the vulnerable, poor local community. The income generated will also be shared with our children's home for their day-to-day expenses. We have completed the goat rearing program in Vaharai, Batticaloa district & Akkaraipattu for 20 women-headed families, providing each family with 4 to 5 goats as a lucrative livelihood. We are cultivating 3 acres land in Neenakerny in Muthur dislrict in order to help the poor community. We are about to start a multipurpose community centre on our land here to conduct after-school educational, sports, Aranery & recreational activities for the elderly who are begging on the streets to live. After-school activities will also be conducted at 3 other centres in Muthur {Seethanaveli, Paattalipuram & Santhosapuram). mainly to motivate children. whom are not attending schools due to poverty, lack of interest from parents. We have introduced a unique education program for our 7tuition centres across the country, in Mannar, in our children's home ( Sivan Arul Illam), Olumadu-Nedunkerny-Late Thuraisingham memorial Sivan Arul Kalvinilayam, Sivan Arul Kalvlnilayam, Upcountry (Yattiantota 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 Kalvlnilayam. We are truly grateful to all donors-, without their support, we would not be able to continue all our projects. New Project- Palms Together- New Project Under Sivan Arul Hope Ltd Palms Together is a new project established in February 2025 under Sivan Arul Hope Ltd. The project's objective is to support women from single-income households in the North and East of Sri Lanka to earn a sustainable livelihood through the production of palmyra handicrafts and handloom products. The project operates on a leadership and capacity-building model. Women who are already established in their craft are identified and supported as local leaders. These leaders: . Train other women in Palmyra and handloom skills Assist them in marketing and selling their products Oversee and support the quality and consistency of the work This madel is particularly important in the North and East of Sri Lanka, where cultural and language barriers mean many women are unwilling or unable to travel to other parts of the country. By working through locally based leaders. Palms Together can reach remote and isolated communities where women would othepwise hav8 very limited or no support in accessing markets, Although the project is at an early slage, it has already achieved significant initial success, including.
Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating th8 Director's Report) (continued) Year ended 31 March 2025 securing an international grant to help fund and develop this work Sivan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report (Incorporated Sivan Arul -Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2024 Families in Kanchirankuda, Kanchikudlyaru & Kanagar Kiramam (farmers) , sewing machines for 10 vulnerable ladies in Vivekanadapuram. We have provided six motor-driven water pumps and long feeding pipes to promote cultivation in Aandankulam & Katumurivu in 8attic8loa. The farmers will repay the cost of the water pumps. This will bé an integrated farm, wilh rearing goats, cows, chickens, poultry and vegetables. This employs the vulnerable. poor local community. The income generated will also be shared with our children's home for their day-to-day expenses. We have completed the goat rearing program in Vaharai, Batticaloa district & Akkaraipatlu for 20 women-headed families, providing each family with 4 to 5 goats as a lucrative livelihood. We are cultivating 3 acres of land in Neenakerny in the Muthur district to help the poor community. We are about to start a multipurpose community centre on our land here to conduct after-school educational, sports, Aranety & recreallonal activitles for Ihe elderly who are begging on the streets to live. After-school activities will also be conducted at three other cenlres in Muthur (Seethanaveli, Paattalipuram & Santhosapuram), mainly to motivate children, many of whom are not attending school due to povety and a lack of parental interest. We are also constructing many simple drinking and baihing water wells in the Ballicaloa & Amparai districts, where many poor villages lack drinking, balhing water & toilet facilities. We are also supplying 'Saththuma' nutritional powder free, for about 1700 pre-school & primaty school children in Vanni & East, where there is extreme povety & malnutrition. We started this program 4 years ago & our studies have proved them to be very useful, making a positive impact on the performance, growth & school attendance of these children We have introduced a unique education program for our seven tuition centres across the country, in Mannar, in our children home { Sivan Arul Illam), Olumadu-Nedunkerny-Late Thuraisingham memorial Sivan Arul Kalvinilayam, Sivan Arul Kalvinilayam. Upcountty (Yattiantota Sivan Arul-Annaluxmy Anbu Illam), Kanchirankuda Karithas- Sivan Arul Kalvinilayam in Batticaloa, Akkaraipattu- IT centre, Neenakerny, Muthur Sivan Arul-llanthalir Kalvlnllayam and Katkulam-vavuniya Late Vijayakumar memorial Sivan Arul Kalvinilayam. We are truly grateful to a51 donors., without their support. we would not be able to continue all our projects.
Sivan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2025 Flnanclal revlew Financial reviewo We trustees have examined the requirements for free reserves, which are 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-Humanity" core activity could continue during a period of unforeseen difficulty- Principal funding sources and how expenditure in the year under review has 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. Surendra Sornalingam Dr. Pararasasekaran Thayalasekaran Mrs.Shanthi Thayalasekaran All the directors of the company are also trustees of the charity, and their responsibilities include all the responsibililies of directors under the Companies Acts and of trustees under the Charlties Acts. The directorsltrustees are all members of the charity. The members of the Board ot Trustees ol the Charity at the date the report and The principal funding sources are donation from individuals. organisations and charities. No salary is paid to employees and trustees. The employees and trustees work on voluntary basis. All the funds are used for projecl 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 2025 The report of the trustees for the year ended 31 March 2025 Bankers National Westminster Bank PIC Independent Examiner
Sivan Arul-Humanity Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 P Logeswaran Warren & Co Chartered Certified Accountants 10 Chingford Road London E174PJ This report was approved by the board of trustees on 2olS- Dir.. Namasivayam Dlrector and Trustee. Sivan Arul-Humanity Cornpany Limited by Guarantee Trustees, Annual Report {Incorporating the Directorfs Report) (continued) ? Year ended 31 March 2025 10-
Sivan Arul -Humanity Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) {contlnued) Year ended 31 March 2025 Plans for future periods Plans for future periods continue to promote & help with education programs in poor areas in Ihe North, East & Upcountry. We endeavour to support our well-established free tuition cenlres in Akkaraipattu, Olumadu-Nedunkerny, Katkulam-vavuniya, upcountry (Yattiantota), Neenakerny-muthur, Kanchirankuda-Batticaloa & Thiruketheeswaram, Mannar. and Thirunelvely- Jaffna. to offer very good primary & secondary educalion 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. We recently had a certificate award ceremony for 65 students who have completed government-approved ICTT NVQ3 and Graphlc Oesign courses in Akkaraipattu and upcountry IT centres When the number of children in our home significantly 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 vocalional training in various skilled jobs, in order to give them a secure home. We would continue to support all our social enterprises, including our food processing factory in Kilinochi, Bakery in Puthukudiyiruppu, Mullaithivu & Restaurant in We recently opened a shop in Pannai Beach, Jaffna, to promote marketing and sales of our own food products made in the Kilinochi factory and the Puthukudiyiruppu bakery. Also, the shop showcases and sells handwoven palmyra leaf products and Handloom sarees, sarongs, etc to help vulnerable women with their livelihood in Thiruketheeswaram, Mannar, so that the productivity & income. In all business enterprises. there will be an increase. We aim to offer employment to more vulnerable people, especially the war widows, disabled young women & youth. The Iru5tees' annual report and the strategic report were approved on on behalf the board of trustees by.. a3 S. and signed Dr J Namasivayam Trustee Charity Secretary The trustees, annual report and the strategic report We approved on 23 December 2025 and signed on behalf of the board of trustees by.. Dr J Namasivayam Trustee Charity Secretary 11
Sivan Arul -Humanity Company Limited by Guarantee Independent Examiner's Report to the Trustees of Sivan Arul -Humanity Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Sivan Arul -Humanity I'the charity,) for the year ended 31 March 2025. Responsibilities and basls of report The trustees are also th8 directors of the company for company law and are responslble for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144(2) 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 qualified member of ACCA. Having satisfied myself that the charity Is not subject to 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 14515)(b) of the 2011 Acl. and - to state whether particular matters have come to my attention. Independent examiner'8 Statement In connection with my exarninstion, nothing has come to my attention. 1. which gives me no reasonable cause to believe 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 to enable a proper understanding of the accounts to be reached. Mr P Loge5waran Warren & Co independent Examiners 1A Poppleton Road London E11 1LP Warren & Co. Ltd , Chartered Certlfied A¢countsnt• 1 A PoP•tOn Road London E11 1LP E-mall: warren@warrenandco.net Tel: 020 8531 7776 1020 8531 7780 13-
Sivan Arul -Humanity Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Unrestricted funds Total funds 2024 Total funds Note Income and endowments Donations and legacies Investment income 244,984 41 237,982 41 232,448 82 Total income 245,025 238,023 232,530 Expendlture Expenditure on raising funds.. Costs of raising donations and legacies Expenditure on charitable activities Total expenditure 610 245,205 245,815 610 245,205 245,815 11,446 219,979 231,425 Net (expenditure)Ilncome and net movement In funds (790) (7,792) 1,105 Reconclllatlon of funds Total funds brought forward Total funds carried forward 23,898 23,108 23,898 16,106 22,793 23,898 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 17 to 22 form part of these financlal statsments. 14-
Sivan Arul -Humanity Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Nots Current assets Cash at bank and in hand 16,106 23,898 Net current assets 16,106 16,106 23,898 Total assets le88 current Ilabllltle8 23,898 Funds of the charity Unrestricted funds 16,106 16,106 23,898 Total charlty fund8 14 23,898 For the year ending 31 March 2025, the charity was entitled to an exemption from audit under section 477 of the Companles Act 2006 for small companies. Directors, responsibilities.. The members have not reqUId the company to obtain an audit of its financial statements for the year in question under section 476. The directors acknowledge their responsibilities for complying with the requlrements of the Act with respect t,a acc.ounting records and Ihe 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 of trustees and authorised for issue on 23 December 2025, and are signed on behalf of the board by.. Dr J Namasivayam Trustee ,1142r The notes on pages 17 to 22 form part of these financial statements.
Sivan Arul -Humanity Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cash flows from operatlng activltles Net {expenditure)lincome {7,792) 1,105 Adjustments for.. Other interest receivable and similar income (411 (7,833) (82) 1,023 Cash generated from operations Interest received 41 82 Net cash (used in)Ifrom operating activities (7,792) 1,105 Net (decrease)lincrease in cash and cash equlvalents Cash and cash equlvalents at the beglnnlng of the year Cash and cash equlvalents at end of year (7,792 23,898 16,106 1,105 22,793 23,898 The notes on pages 17 to 22 forni part of these flnanclal statements. 16-
Sivan Arul -Humanity Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General infomialion 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 registered office address 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 applicablé 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. Accountlng pollcl08 Basls of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling. which is the functional currency of the entity, Golng concérn The charity is trealed as a going concern, as there is a foundation of regular donors who will continue to donate money. There is also £51,272 reservad for contingencies. Judgement8 and koy 80urce8 of •8tlmatlon uncortalnty The preparation of the financial statements requires management to make judgements, estimates and assurnptions that affecl the amounts reported. These estimates and judgements are continually reviewed and are based on experiehce and other factors, including expectations of future events that are believed lo be reasonable under the clrcumstances. The judgements (apart from thos8 involving estimations) that management has made in the procèss of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Regular donors will continue to make contributions in the future. The trustees will continue to find new individualslorganisations that wi51 donate money. Foreign currencies Foreign currency transactions are initially recorded in the functional currency by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any resulting gains or losses recognised in the statement of financial activities. 17-
Sivan Arul -Humanity Company Limited by Guarantee Notes to the Financial Ststements (continued) Year ended 31 March 2025 A¢countlng pollcles (¢ontlnuedJ Fund accounting Unrestricted funds are available for the trustees, dlscretion to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for a particular future project or commitment. Restricted funds are subject to expenditure restrictions imposed by the donor or set out in the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment funds. Incomlng resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity., the economic benefits associated with the transaction will probably flow to the charity, and the amount can be reliably measured. The following specific policles are applied to particular categories of income., Income from donations or grants is recognised when there is evidence 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 at the fair value of the goods unless this is impracllcal 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 the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the dellvery of the contracted service. This is classified as unrestrlcted 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. 18-
Sivan Arul -Humanity Company Limited by Guarantee Notes to the Financial Statements {conllnued) Yaar ended 31 March 2025 Accounting policies (contlnued) ReGources expendfrd 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 lundraising 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 aclivities 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 to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are assigned directly to thal activity. Shared cosis are apportioned b&een the activities they contribute to on a reasonable, justifiable and consistent basis. Financlal Instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised 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. IMere investments In shares are publicly traded or thelr falr value can otherwise be measured reliably, the. investment is subsequently measured al fair value with changes in fair value recognised In income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivalives, are initially recognised al falr value, unless payment for an asset is deferred beyond normal business terms or fihanced at a rate of interest that is not a market rate, in which case the asset is measured at the present Value of the future payments discounted at a market rate of interest for a similar debt instrumenl. Other financial instruments are subsequently measured at fair value, with any Changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financlal assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting dale. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. 19-
Sivan Arul -Humanity Company Limited by Guarantee Notes to the Financial Ststements {contlnuedJ Year ended 31 March 2025 Account5ng policies (contlnued) Flnancial instruments (continued) For all equity instruments, regardless of significance, and other financial assets that are individually significant, these are assessed separately for impairment. Other financial assets are either assessed individually or grouped by similar credit risk characterislics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Llmlted by guarantee There is no guarantee of members and no liability for members., the charity only spends money received through donations and does not borrow any money. Donatlon8 and legacle8 Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Donallons HMRC Gift Aid Tax Claim Gift From an Individual Income from other organisations Aadhi Parasakthi-Devotees-Individuals T Balendra Dr J Namasivayam 28,642 93,062 47,532 23,520 40,226 5,000 28,642 93,062 47,532 23,520 40,226 5,000 237,982 28,579 94,240 22.085 28.103 48,669 10,772 232,448 28,579 94,240 22,085 28,103 48,669 10,772 237,982 232.448 Investment Income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest receivable type 1 41 41 82 82 Costs of ra181ng donatlons and legacl06 Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Costs of raising donations and legacies Other type 1 610 610 11.446 11,446 -20-
Sivan Arul -Humanity Company Limited by Guarantee Notes to the Flnancial Statements fconllnu•d) Year ended 31 March 2025 Expendlture on charitable activities by fund type Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Family Support & Lrvelihood Other Projects { Aadhi Parasakthi & Saththuma ) 80,778 80.778 134,233 134,233 164,427 245,205 164,427 245,205 85,746 219,979 85,746 219,979 Expenditure on charitable actlvities by activlty type Activities undertaken Grant funding Total funds directly of activities 2025 Total fund 2024 Family Support & Livellhood Other Projects l Aadhi Parasakthi & Saththuma ) 60,279 20,499 80,778 134,233 164,427 224,706 164,427 245,206 85,746 219,979 20,499 10. Net {expenditure)Ilncome Net (expenditure)lincome is stated after chargingl(crediting)'. 2025 2024 Foreign exchange differences 24,396 7,994 11. Ind•pondent examlnatlon fees An independent examlnation was conducted voluntarily by Mr P. Logeswaran of Warren & Co. for no charge. 12. Staff costs The total staff Costs and employee benefits for the reporting period are analysed as follows.. 2026 2024 Wages and salaries Social security costs 12,280 8.133 12.280 8,133 The average head count of employees during the year was 2 (2024.. Nil). The average number of full-time equivalent employees during the year is analysed as follows.. 2025 No. 2024 No. Volunteers No employee received employee benefits of more than £60,000 during the year (2024: Nil). 21
Sivan Arul -Humanity Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued) Year ended 31 March 2025 13. Trustee remuneration and expens08 No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 14. Analysis of charitable funds Unrestricted funds At 1 April 2024 Income Expenditure 31 Mar 2025 General funds 23,898 238,023 (245,815) 16,106 At 1 April 2023 At Income Expenditure 31 Mar 2024 General funds 22,793 232,530 {231,425) 23,898 15. Analysis of net as¥ets between funds Unrestricted Total Funds Funds 2025 Tangible fixed assets Current assets 16,106 16,106 16,106 16,106 Net as$et8 Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assets 23,898 23,898 Net assets 23,898 23,898 16. Analy818 of Changes In net debt At At 1 Apr 2024 Cash flows 31 Mar 2025 Cash at the bank and in hand 23,898 (7,792) 16,106 -22-