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2025-03-31-accounts

Charity Registration Number 1132258

Lotus Caring Hands

Accounts

31 March 2025

Company Registration Number: 06861610 Charity Registration Number: 1132258

Lotus Caring Hands Financial Statements for the year ended 31 March 2025

Pages
Trustees' annual report 2 to 3
Incorporated financial accountants report to Lotus Caring Hands on the
unaudited financial information 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7 to 9

1

Lotus Caring Hands Charity Registration Number 1132258 Trustees' Annual Report

The trustees presents present their report and accounts for the year ended 31 March 2025.

Reference and administrative details

Registered charity name Lotus Caring Hands Charity registration number 1132258

Principal office

The trustees

Shan Mylvaganam Kanagasingam Thavaraj Haran Thiru Rasalingam Ahileswaran Balasundaran Muraleetharan Saimaruhan Paramaraksagapalan Uma Lukshmi Sunthararajan Sivaloganathan Jehan

Structure, governance and management

The charity is an unincorporated organisation consisting of thirteen board members. The committee is elected in a general meeting to serve for a term of two years.

2

Lotus Caring Hands Charity Registration Number 1132258 Trustees' Annual Report Objectives and activities

The main objective of Lotus Caring Hands is the promotion of education and the overall betterment of society through a wide range of educational, cultural and community-focused initiatives. Education remains at the heart of all our activities, and our programmes are designed to support learners, empower young people, and strengthen communities both in the UK and overseas.

Education and Youth Development – United Kingdom

Our primary focus is to provide opportunities that enhance the educational journey of young people. This includes:

Music and performing arts initiatives, designed to encourage young people to explore and develop their talents in music and dance.

Career advice and mentoring programmes, supporting students in making informed choices about further education, training and employment.

Youth engagement activities, including enrichment programmes that help build confidence, creativity and leadership skills.

These activities aim to inspire young individuals, particularly those from underrepresented or disadvantaged backgrounds, to pursue meaningful educational and career pathways.

Support for Education and Community Development – Sri Lanka

A significant portion of our charitable work extends to Sri Lanka, where many students and communities continue to face socio-economic challenges. Our objectives in Sri Lanka include:

Supporting university students through financial assistance, educational resources, mentoring and the provision of essential learning tools.

Helping schools strengthen infrastructure, including facilities such as classrooms, laboratories, canteens and digital learning resources.

Providing training and skill-development opportunities, helping young people acquire practical abilities to support their future careers.

Promoting sports and physical education, by assisting with equipment, training programmes and improvements to sports facilities.

These initiatives aim to reduce educational inequalities, improve learning environments and support long-term community development.

3

Lotus Caring Hands Charity Registration Number 1132258 Trustees' Annual Report

Achievements and performance

During the year, Lotus Caring Hands continued to make meaningful progress in delivering educational support and improving facilities for young people. Despite ongoing challenges in fundraising and resource availability, the charity remained committed to its core mission of enhancing educational opportunities for children and students.

One of the key achievements this year was our joint fundraising initiative for Usan Ramanathan Maha Vidyalayam. Working collaboratively with community partners and supporters, we successfully raised funds to support several important improvements at the school, including:

Renovation of primary school infrastructure, ensuring safer and more conducive learning spaces for young pupils.

Levelling and preparing the school grounds, making them suitable for regular outdoor activities, sports, and play, all of which contribute to the physical and social development of school children.

In addition to infrastructure improvements, the charity also provided extra educational support for Year 5 students, helping them strengthen core academic skills and improve their overall learning outcomes. This targeted support is particularly valuable for students preparing for crucial stages in their educational journey.

These achievements reflect our continued dedication to investing in education, improving school environments and ensuring that young learners—both in the UK and Sri Lanka—have the support and opportunities they need to thrive.

Financial review

Funds have been raised solely in the UK by way of voluntary contributions.

Details of the income and expenditure are given in the annexed pages.

The trustees' annual report was approved on 26 December 2025 and signed on behalf of the board of trustees

Shan Mylvaganam President

4

Lotus Caring Hands Statement of Financial Activities for the year ended 31 March 2025

Donations and legacies
Fundraising activity income
Investment income
Other Income
Expenditure
Costs of other trading activities
Expenditure on charitable activities
Administrative expenses
Net income/(expenditure) and net movement in funds
Total funds carried forward
Reconciliation of funds
Total funds brought forward
63,292
15,371
-
350
-
(84,221)
Unrestricted
funds
(1,061)
(6,269)
4,862
(1,407)
2025
Restricted
funds
-
36,576
36,576
63,292
15,371
-
350
-
(84,221)
Total funds
£
(1,061)
(6,269)
41,438
35,169
76,121
13,358
860
-
(107,293)
2024
Total funds
£
(223)
(17,177)
58,615
41,438

5

Lotus Caring Hands Charity Registration Number Statement of Financial Position as at 31 March 2025

Lotus Caring Hands
Funds of the charity
Restricted funds
Unrestricted funds
Notes
Net current assets
Net assets
Total charity funds
Charity Registration Number
Statement of Financial Position
as at 31 March 2025
Current assets
Cash at bank and in hand
1132258
35,169
36,576
(1,407)
41,438
35,169
35,169
35,169
2025
£
41,438
41,438
2024
£
36,576
4,862

41,438

These financial statements were approved by the board of trustees and authorised for issue on 21 March 2021, and are signed on behalf of the board by:

Shan Mylvaganam President

Rasalingam Ahileswaran Treasurer

Approved by the board on 26 December 2025

6

Lotus Caring Hands Notes to the Financial Statements for the year ended 31 March 2025

1 General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 49 green Lane, Edgware, Middlesex, HA8 7PZ.

2 Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3 Accounting policies

Basis 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.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Lotus Caring Hands Notes to the Financial Statements for the year ended 31 March 2025

Resources expended

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 fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

expenditure on charitable activities includes all costs incurred by a charity in undertaking activities 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 allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

2
Employees
Average number of persons employed by the company
2025
Number
0
2024
Number
0

3 Other information

Lotus Caring Hands is a charity bearing charity registration no 1129702. Its registered office is:

40 Pomeroy Close Amersham HP7 9BW

8

Lotus Caring Hands Detailed Statement of Financial Activities for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

Income and endowments
Donations from well wishers
Donations by standing order
Charity box collections
My-donate website
Virgin Money Giving
Payments from governments or public
Fundraising activity income
Bank interest receivable
Expenditure
Fundraising activity
Education
Local Projects
One off Projects
AbayamWoman
Community
Sports
Free Medical clinic & Education centre construction cost
KEDT Tution centre construction cost
Administrative expenses
General administrative expenses:
Bank charges
Exchange Rate Variance
IT and Website cost
Sundry expenses
Unrestricted
funds
£
1,061
-
761
-
62,531
-
-
15,371
78,663
-
29,871
49,162
5,188
-
-
-
-
-
84,221
60
-
967
34
1,061
2025
Restricted
funds
£
-
-
-
-
-
Total funds
£
1,061
-
761
-
62,531
-
-
15,371
78,663
29,871
49,162
5,188
-
-
-
-
-
84,221
60
-
967
34
1,061
Total funds
£
1,061
-
761
-
62,531
-
-
15,371
78,663
29,871
49,162
5,188
-
-
-
-
-
84,221
60
-
967
34
1,061
2024
Total funds
£
223
1,034
873
-
74,214
-
-
13,358
860
90,339
19,238
78,029
10,026
-
-
-
-
-
107,293
66
-
157
-
223

9