Friends of Manioay Hospital Ch,ar.:-v Nlo. 111o'.J9 Compan>, fKlo. 05483859 Tri*Stees' tt.eport and Ll naL5 d ited AccoiJnts 31 Iharch 20g4 ri end5 of ty.: anipay Hospital Contents Pages Trustees, An4ual Report Independent Exaffiiner's Report Stalefflent OT fiiiancial Activities Summaryi InLome and Expenditure Accouiii Balance Sheet Notes to the Accouii ts Detailed Statement of Financial Activities 9t013 7t08 Paqe I nci:,Jf D,4ariip3y Hospital .')l-. ps Jnnual Report Trii, trustpes, kvho are also directors of the charity lor the purposBS of the Companies Act 2006, pregeit their report viith the unaudited tinancial statements ot the charity for the year end ed 31 Nlarcn 2024. RE:. ERENCE AND ADMINISTRATIVE DETAIIS LOrn+?an& No. 05483859 hari*& N'o. 1113439 ,egistered Off ice 'Ipt9;'s ￿.1 a} 11.,recTors and TruttBes I h p Lliractors ol the charitable company are ils Trustees for the pu rposes ot charity law. T!!e tnllowing Directors and Trustees seNed d u rinu the s'ear.. Profeisor Jayantha Arnold Shan'anandafj Arnold Ac OiinidnLS Ace Accountants & Tax Consultants Ltd 127 Fencep'£ce Road |ITor(.i Fssex 11.76 2uD I rio I'riistees are responsible for keeping proper acco untino records that disclose with reasonable accuracy at agy time toa li nancial position of the charity and to enable them to ensure that the financial s+Latements cOm￿,,Y with tne Compaik ies Act 2006. The Trustees are also responsible for saf eguarding the asspts of the c.kar".i and he¢?ce taking reasonable st8ps for th e preventiori ,Ind d etection of fraud and otner iiregularities. Ine abovr4 1 eport has been p repared in accordaiice with the provisions appllcable to companies subject to Jaryitss regime as set out in Part 15 01 the Companles Act 200S and in accordarice i%Jith the Chariiies SORP (FAS 102). benalf of the oard Jailt.r. ila Arnold 74 :Iiiiip, Afi?4 iiands of kliaoilla! Hospitdl lndgperi ri." cxawinprs Rpport li(1epender￿t Examiner's Report to the trusteos of Friends of Lqanipay Hospital I report to Ihe Ghailty trusteos on my exafiiination of the finaiicial statements ol Friends ol for the year enoed 31 March 2024. ianijay liospiial Resporisibil',tifSs aoo basis of f eport As the charitll'5 'riist es o! the company land also itt directors lor the piirooses of companii lafvti! j 3., esponsible ior The. preparation of the financial stoienierits in accordaiice iiiiih tlie reuuir¥rnpnts of tne Companies Act 2006 j'the 2006 Act. Flavirig satisfied Tr,"seil ihat the financial staterriep,iS of the Ch,ar ty are not required to be audltbid unduir P:3rt 16 of the 2Qi.6,4',t aid are eligible lor inOepEfid¥nt ftxa.Thinal oi, I repori',n respoct of m.li exa¥i"; ,'our charitll's *siiancial statements as carried PL'I under section 145 of the Charities Act 2011 I'iha 2011 .yCt'I. In carniing oiit my ex?ffllnation I have tolloived the DireLLiQnS given by Ile Charitii Com mission Jndei grt1¥*10 la51il Ibl of'il,:o 21)11 Act. ifjdependen,t <*xamlner's statement nave cornplptpd my examination. I can Lonlirm that no material natter5 have coine to ni atterstio? irs connection k;'ith t4e examination giving me caiise to believe.. accoi.Intinn":ecords ivere not kept in acbordance wilh section 386 01 the 2006 Acl or * the li nanLial statements do nol accord with tttose recGrdi'. or the tinanr,lal statetnents do iiot compiii ivlth the abcounti?g refj uirements under section 396 of Lhe k406 Act othi-r than any requirement that the financial statements give a 'true and lair, vievi wh.lch is ?* Oi A matter cop,siderod as part of an independiknt ex2mlnation,' or +he finaicidl st8temellts have not been prepared in accordance i.lith the meihods and prlnpj?ltss of ilp Stateneni of Renomme nded Practice lor accounting and rtsporting bi, charities apDlicablie trj cn2riti-s pi eoariiio Ili" r accounls in accordance bvith the * inaiittial Reporting Standard appllcable in lip b'K aiid R8publie of I ielaqd (FRS 102). I Ilalith ryo coricariis aid have come across no oliiar mattert in coniection'Nith the examinatiop. to ¥iihii.. a Lte,ry ion sli cil'1￿ je drawn in this report in o rilei. LO enable a prop er u4derstanding of tb.e fiiiar.C*a.: slatementg j.J be leached. AG¢ Accountants & T8x Consultants Ltd GDarterod m8nagom￿nI AcGounianlS 127 Fgncopiere Road. Iilord. Essex, IG6 2LO T.. 0208 550 5369 I M.. 0753 5595 001 W.. wxN.ac88Gcount8n16.co.uk 1tr1 r Pa I hm2nathaD Ilalluvar FCCA Ace Acc.oun',ants a tax Consultants Ltd 127 Fencepiece goad liford Essex IGS LLO 14 June 2024 frriends of M anipay Hospital )Fatement ol Finaocial Activities ior IIFe year P￿ded 31 March 2024 Unrestricted funds Total funds Total funds 2024 2024 2023 Notes ncotr,8 and endowments from.. Donations and legacies Cha,'itable activitles-cycling from Colombo-Jaffna Other-Gift aid 17,485 17.485 22,993 96,060 9,920 96,060 9,920 57,521 Total 123,465 123,465 80.514 Exppii diture on: Raising f unds Charitable actlvities-Grants to inststutions made to Institute of Medical Science based at Green Memorial Hospital Manipay Medlqulpment Ltd oth.er 17,540 17.540 44.075 44,075 38,038 46,704 1,597 109,916 46,704 1,597 109.916 4.560 42,598 Total Net gains on investments Net income 13,549 13.549 37,916 Tranèfers betwoen funds lei i*?come bef ore other oainsl(lossesl Other gains and losses 13,549 13,549 37,916 let movement In funds 13,549 37.916 Reconcillation of f unds.. Total lunds brought forward 83,545 83,545 Total funds Carried f orviard 97,094 97,094 83,545 gaoè 4 I,. pa:, Hospital ", j Iiir,-;Ir,e ailL Expeiiditure Account ',ortne year eidou tt, Kfiarch 2024 SutfJfK' Inconie 123,465 Gross incoiTa lor the year pend',,tur 1?3,465 109.916 iota',-xDef,.-'.ii'Jr? tor the year Ilet io4.one hFTore tax for the year lu9.916 3.349 FriEntis of Manipay Hospital at i)1 March n024 Company No. 054838?9 lQotes 2024 2023 Currsnt asse IE 'ash at bank and in hand 66,671 30,423 97,094 97,094 83,545 'yJSil Certiifscale in R4C SL held in Trus! for FOF.JH let CJ¢ &fElli 2ssets 83,545 83,545 83,545 Jotai asststs loss current liabilities 97,094 97,094 iet 2ssets excludlng pension asset or liability Total net tissets 83,545 ,ie fi4fids of the charity Ilestricted f uids Jnreitricted funds GJp,eral funds 97,094 83,545 83.Jf45 Reselves 11 Total funds 97,094 Tiese accounts have been prepared in accordance with the special provlslons ol Part 15 01 the Comoa,?ies Act 2006 relating ta small companles. For IP,a year el1 ded 31 March 2024 ihe companv was entitled to exemption under section 477 01 the CoTripanies ALt 2006 relating to small companies. i trlp members ha￿8 not reci uired the company to obtaln an audlt in accordance ￿VIl￿ section 476 01 the oiripani:s Aci 2006. he <&ireLtors acknowledge their responsibilities for complying viith, the req u i rernents of the Comoanies Iicl ?OOo Wltn respect to accounting records and the preparation of accounts. Approved by the board on 14 June 2024 Aii(i sign(: on lis belalf è}.. ProTessor Javantha Arnold Iriisteo Frignds of M anipali r*ospital Detailed Statp we￿t of Financial Activities for tho year e,Ided 31 March 2024 U,4restricted IJS nds Total fuiids 2024 2U24 iotal filiids Income and endowmentslrom- Donat10115 aiid legacie5 Other donation 17,485 17,485 87,48b 17,d85 22,993 22,993 Claritable activlties Cyc;ing from Colombo-jalfna 9t},060 96,060 96,e60 96.G'60 O;her- Gilt aid 9,920 9,920 123,465 9,920 9,920 Total incom,e and eftdo¥vments 123,465 81J.i14 Expenditure on.. Costs of otler activities Fundralsing actlvities 17,54iJ 17,540 17,540 17,5410 Total of expenditure on raising funds Charitable ac livities- Grants to instit UTions made to institute Oi edical Science based at Green Memorial Hospltal Manipay lediouipmeit Ltd 17,540 17,540 44,075 3a,035 46,704 46,704 Total ot oxp@.nditure on charitable actib'ities 90,779 90,779 38,038 IP,IiprAI artmirii%trA Iivp, p,n81% Etank charges Postage and COLI riers Softviare, IT support and related COSIS 286 84 84 1,227 1.227 1,597 720 Legal and prof pssioiial costs O+her legal and professloii al costs ?,84b iolal ot expendit:,;e ot other costs 1,597 1,597 Paoe 7 I iie.p.lJS OT Manipay Hospital J612ilJd Statement of Financial Activities Totil expendiLure fr4ol gains 011 investments 109,916 109,916 42,598 IS .1 ifjt.ome 13,549 13,549 37,916 N ot i17corp,e bef orc other oainsi {losse% I Otner Gains 13,549 13,549 37,916 Net ni.o¥ement in tunds 13,549 13,549 37,916 8ecoi?cilia+ioii of f unds.. Tot¥Jl *Jnds brounht forward 83,545 83,545 45.629 Totty I f dlds cirrled f orward 97,094 83,54? ?aoE o Pilends pj f,1,. ji!di P':ospitaS ,.lJotes Éo the thccoL,?Is ior the year 4nue.d ? i Masc# 2024 1 AcGc.Llf..i'. ,g p,Jlici&s Bas,, s ol v reryaration The linan.cial s,late￿ike nls hake been orppar>9 in accordaice. kliilh A.￿S0 IJ ntip,g ap,d ,4eportii,o by Charities: Statement ol Rebomm,ended PraciiCE) appi,, a b;.J to bha rities p:"epari,Ig theii acbGunts in ?ccotdance *' tli e Finani',ial R8?orting Standard appli" e in tnts4 UK and 4Epublic of Ireland !FqS 10?) (G ieEtive I Januari, £015,, IC*arities SORP (FRS 1 r,211, Fi?iancia:, ',RepcTtlli g StandartS apc.Iic2ble li ti*ts U5(41', Rppublic ol Ireland {FRS 102) and tha n.OFr, paoies Act ?QQ6. Clange in basis of aGGounting orto pr:K'iqus aoc.3unts T17ere has been no change to thp accouiitifjg policies Ival.':(Itior* rules and methnd ol acfto,Jn Liiigj sinLe last year ail d I:,0 changes hatre been an￿￿.4e t.J aCbOJ?ts for DfQ¥lOu¢ Ji f3ar5. Fiind accoTi ntliig Unrf 5tribte(i toiids I hese are avai!?. ble i?1 USQ. 3t the disrretion ol the t,-U5tees in fun,i:"2nce ol tlie general objects c,1 tl e rshRrity. .' ese are Jnr8st', ici erf fiJr,ds Darrriai-ked tne tri3Stpei for parlici.'ia.' JrF,ose8. Tli pse are uniesti iuLprJ I ￿j ncl) Ipihicn i ic.liQ2 a r¥'Jalualio!I reserve re￿i[￿Senting restatement of ?ili l iLlStrrient aospts a i t?eir m?:riiet values. I hese are ava lahie Llse )ubiJct t, -trirtiillS irr, poseo by tb.e rloinf gr throiio, ter]ns ol an appeal. Designatnri TJI 11.ds Revaluaiion funds Rnstricted funds Income P.ecogllltioii ol income Income is iricluded in tki e Statemenl Oi Fiiian. ial Activities ISOFA) 'I,phen tle choi Its, beromes eqtitlnl to: ? viriuallii ttertain to ;ec.oive, the incomp ttth amour-' o¥ the income Can be tp,e asJi red iTr.'ith suf-;iClts?nt reliabilitv. Incon?e b.lii li re.Idted Where income fi.as ;'o',atgd ttxpenoitui e. the inpoffl e aid related ey.pexi diture is e-pendi*iire reported gross in";he SgrA. Oonation¢ aod legacies Ilol ijntarij incom e racei41ed JJ i,:ia/ Ji QT 3nls, donations ajid giftS18 inc.2urt8d iii Ilie the SOFA when receiiAablo and oniv ivhEn tlp Charitri has unconditional entitlement to thtetus Flie co.rr,4afji is a private compari J lilriited by guarantee and consequently does not ha¥'e snarE Capltal. Friends of M anlpay H05Pital Notes to the Accounis 3 Siatemeiii ol Financial Activities - prior year UN restri¢ted f unds Total f up,ds 2023 20£3 Income and endowments from: Donatlons and legacies Charitable activitles-cycling f rom Colombo-Ja¥fna 22,993 22,993 57,521 80,514 57,521 Total Expendituro on.. Charitable activities-Grants to Instltutions made to institute of Medlcal Science based at Green Memorial Hospital Manipay Other 38,038 4,560 42,598 38 038 4,560 4?..598 Total Net Income Net incoma tief ore other galnsl(1055esi other gains and losses: Net movement in funds Reconciliation ot funds: Total lunds brought forward Total f unds ca rried forward 37.916 37,916 37,916 37.916 37,916 45.629 83,545 83,i45 4 11?com e f rom donations and legacies Unrestricted Tota 2024 Total 2023 Other (fonatio 1 /,41J 17,485 11,485 17,485 22,993 22,993 5 Income trom charitable a¢tlvities Llnrestristed Total 2024 Total 2023 Cycling from Coiombo-Jaftna 95,060 96,060 96,060 96,060 57,521 Paoe11 Friends of M 8nipay Hospital Notes to ttte .Accounts 6 Oilier inriLjffle Unrestricted Total Total 2023 9,920 9,920 9,920 9.920 7 kxpenditL,re on raisino f unds Un i estricted Total 2024 Total 2023 Fundraising costs 17,540 17,540 17,540 17,540 Expend itu.re on charitable a¢tlvltie$ i 4restricted Total 2024 Total 2023 "penditu:'e on charitable activities Grants to 1l5titlstions made to institute of fv,l adic.Il Science Ejased at Green M emDrial H ospital I: ani pay fvfiediquipimeni Ltd Gov8,pn3nce costs 44,075 38,038 46,704 46.704 90,779 90,779 38,038 9 Other exiber)ditur8 U nrestricted Total 2023 2024 Cene-: al a4iYlllilStratlve costs Legal and Jrote5sional cost5 1,597 720 3,840 4.560 1,597 10 Staff costs Tliere ?rv ",0 emplo5iees. Paon 12 Friends of Maiiioav dospital lilotes to the AC￿ou nts 11 Mnvement 1,1 *b'fids 14,"oming ,o.Iir:es At1 {inp.lJling April othei. 2023 gain)i lo)ses) Ai31 Resoiirces expended 2024 Restricted f unds: Unrestricted f u nds- General fund 83,545 123,465 1109,9161 97,094 Total lundt 12 Analysis of net assets between funds 83,545 123,465 j109.916} HestriGted Total Net current assets 97.094 97.ti94 13 Reconciliation of net debt At31 At 1 April 2023 Cash flows 2024 Cash and cash equivalents 83,545 83.545 {16,814} (16,874) 66.671 Netdebt 83,545 {16,874) 66,671 Paoe 13