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
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#299
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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 I￿0 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 reqUI￿d 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-