REGISTERED CHARITY NUMBER: 1136376
Unaudited Financial Statements
for the year ended
31 December 2023
for
Oru Paanai
Nicklin Accountancy Services Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3rr

Oru Paanai
Contents of the Financial Statements
for the year ended 31 December 2023
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Flnanclal Statements
Detailed Statement of Flnancial Activities
io

Oru Paanai
Report of the Trustee5
for the yoar ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The
trustees have adopted the prowslons of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Rewrting Standard applicable in the UK
and Republic of Ireland (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and alms
It gwes us great pleasure to present the annual report of the trustees of Oru Paanai for the year 2023
Providing dry rations to the elderly without any form of income, remains the main objective of Oru Paanai, In this year
Oru Paanai has Increased the number of people we are supporting to 700 elders in the north, around 200 in the east.
We extended our program io Ur￿oUntry areas, Haputale l Haldumulla area5 in 2022, and more families have been added
in 2023. Our assistance is not confined to the elderly. DeSe￿Ing people, such as those In extreme poverty or differently
abled, are also provlded assistance through thls prograni. In this year, we initiated a new program where young families
in dire poverty were also included in our dry rations program and these families are given double quantities of dry
rations, Thls new program Is focused mainly in the north, but includes familles in Batticaloa as well as the hill country.
We have also continued the construction of more wells In the Wanni. Thus far, we have constructed over 1190 wells,
both tube wells and traditlonal dug wells. We plan to construct 30 wells per year, funds permitting.
Oru Paanai conlinues Its support for the Sathu Maa programme, which helps to provide 3 nutritional food supplement to
malnourlshed children of preschool age, and cuirently over LKR I million is spent every month on this progiam, Around
1,000 malnourished children are given support through this program.
In Sri Lanka, the poli￿Cal landscape has been quite stable In 2023, mainly thanks to a loan from the IMF and the World
Bank. However, this assistance came with conditions, which included imp)sit¢on of new taxes on all citizens, including
government servants. The economic silualion in which the country foLJnd itself in 2022, has not Improved significantly In
the current year. The hardships endured by the poverty stricken in the couniry has resulted in greater need for Lhe type
of help rendered by Oru Paanai.
The activities of OP are sustained in the main by a regular financial help from the Serendip Foundation based in
Washington, as well as regular donations from around 130 regular supporters In the UK, as well as an organisation of
Canberra based Tamlls. OP can continue to continue its varied actwities thanks to the help il receives from these
multiple sources to whom we are deeply indebted.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity Is controlled by its governlng document, a deed of trust and constitutes an unlncorrK¢rated charlty.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charlty number
1136376
Principal address
58 HLFngerford Road
stourbridge
West Midlands
DY8 3AB
Trustees
Dr A l Thambapillai
Dr L Muthuveloe
Dr S Kathirgamanathan - Treasurer
Dr S V Devendra
Professor R Swaminathan
Dr D W Muthuveloe
Dr N SriskantharaJah
Dr N Subanandan
Mrs S Devendra
Dr R S Thambyrajah
Dr K Balasubramaniam
Page I

ON Paanal
ReEx)rt of the Trustee5
for the year ended 31 De￿mber 2023
REFERENCE AND ADMINISTRATIVE DEfAILS
Independent Examiner
Mark Howell FCA
Nlcklin Accountancy Serylces Umlted
Church Court
Stovrbildge Road
Hale50wen
West Midlands
B633
Approved by order of the Lk)ard of trustees on ................. ......... ............... . and slgned on Its behalf by:
Dr S V Deyendra - Trustee
Page 3

Independent Examiner's Report to the TrLfStees of
Oru Paanai
Independent examiner's report to the trustees of Oru Paanai
I report to the charity trustees on my examination of the accounts of Oru Paanai (the Trust) for the year ended
31 December 2023.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance w((h the
requirements of the Chartties Act 2011 ('the Act,).
E report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out
my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the
Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention In connection with the
examinatlon giving me cause to believe that in any material respect..
accountlng records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accoLFnts set
out In the Charities {Accounts and Re¥x)rts) Regulations 2008 other than any requirement that the accounts give a
true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters In connection with the examination to which attention should
be drawn in thi5 rerort In order to enable a proper understanding of the accounts to be reached.
Mark Ho
11 FCA
Nlcklin Accountsncy Services Llmited
Church Court
stourbridge Road
Halesowen
West Midlands
B63 3rr
io October 2024
Page 3

Oru Paanai
Statement of Financial Activities
for the year ended 31 December 2023
2023
Total
funds
2022
Total
funds
Unrestricted
fund
Restricted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
172,237
300
172,537
148,422
other trading activities
Total
184 026
300
184 326
174 546
EXPENDITURE ON
Raising funds
8,200
8,200
17,038
Charltable actlvlties
Support to projects in Sri Lanka
Governance costs
161,667
20,067
181,734
192,455
874
Total
170 877
190 944
210 367
NET INCOMEI(EXPENDITURE)
Transfers between funds
13,149
20 067)
(19,767)
{6,618)
(35,821)
li
Net movement In funds
(6,918)
300
(6,618)
(35,821)
RECONCILIATION OF FUNDS
Total funds brought forward
86,007
466
86,473
122,294
TOTAL FUNDS CARRIED FORWARD
766
The notes form part of these financial statements
Page 4

Oru Paanal
Balance Sheet
31 De￿mber 2023
2023
Totsl
funds
2022
Total
nds
Unrestricted Restsicted
nd
fund5
Notes
CURRENT ASSETS
Debtor5
Cash at bank
11,466
11,466
7,317
766
766
80,755
87,263
CREDrroRS
Amounts falling due wrthln one year
io
{9￿)
{9t)O)
(790)
NET CURRENT ASSETS
766
TOTAL ASSETS LESS CURRENT UABILrriES
766
79,655
86,473
NET ASSETS
766
FUNDS
Unrestrlcted funds
Restrkted funds
li
79,089
766
86,007
466
TOTAL FUNDS
The finandal statements were approved by the Board of Trustee5 and authortsed for 155ue on
.111012024................................. and were slgned on Its behalf by".
Dr.S,V.Devend
The notes forn? part of the% finandal ststements
Page 5

Oru Paanai
Notes to the Financial Statements
for the year ended 31 December 2023
ACCOUNTING POLICIES
Basls of preparlng the flnanclal statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charitie5.' Statement of
Recommended Practice applicable to charities preparin9 their accounts in accordance wlth the Financial
Reportlng Standard applicable In the UK and Republic of Ireland {FRS 102) (effective l JanLfary 2019)., Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charlties Act 2011. The financial sLitements have been prepared under the historical cost convention.
Income
All income is recognised in the Ststement of Financial Activities once the charity has entitlement to the funds, it Is
probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabllities are recognlsed as expendibjre as soon as there Is a legal or constructive obligation commltting the
charity to that expenditure, it Is probable that a transfer of economic benefits wlll be required in settlenient and
the amount of the obligation can be measured rellèbly. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category, Where costs cannot be ijlrectly
attributed to partlcular headings they have been allocated to activities on a basig consigtent with the use of
resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment
but not accrued as expendlture.
Taxatloii
The charity is exempt from tax on its charitable activlties.
Fund accountlng
Unrestrlcted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purtK)se of each fund is included in the notes to Ihe financlal stalements.
DONATIONS AND LEGACIES
2023
2022
Donations
Gift aid
161,521
141,104
172 537
148 422
OTHER TRADING ACTIVITIES
2023
2022
Fundralsing events
Fundralslng income In 2023 includes monies raised from a dinner event. In 2022 monies were generated from a
lunch event,
Page 6
continued.,.

Oru Paanai
Notes to the Financial Statements - continued
for the year ended 31 Decèmber 2023
RAISING FUNDS
Ralslng donatlons and legacles
2023
2022
Postage, staknonery and computer expenses
Fund raising expenses
930
1,298
Expenditure on raising funds 2023 and 2022 includes catering and other costs for events.
SUPPORT COSTS
Governance costs include fees paid to the Independent Examiner of £900 in 2023 (2022: £840).
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustee5' remuneration or other benefils for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 December2023 nor for the year ended
31 December 2022,
STAFF COSTS
The average monthly number of employees durlng the year was as follows:
2023
2022
Admlnlstratlon
No employees recelved emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restrlcted
funds
Tota
funds
INCOME AND ENDOWMENTS FROM
Donatlons and legacies
148,072
350
148,422
Olher trading actlvities
Total
174 196
350
174 546
EXPENDITURE ON
Raising funds
17,038
17,038
Charltable actlvities
Support to projects in Sri Lanka
Governance costs
187,889
874
4,566
192,455
874
Total
205 801
210 367
NET INCOMEI{EXPENDITURE)
Transfers between funds
(31,605)
(4,216)
(35,821)
Net movement In funds
(26,823)
(8,998)
(35,821)
Page 7
continued.

Oru Paanai
Notes to the Financial Statements - continued
for the year ended 31 December 2023
COMPARATIVES FOR THE STATEMENT OF FINANcfAL ACTIVITIES - contlnued
Unrestricled
Restricted
fund
funds
Total
funds
RECONCILIATION OF FUNDS
Total funds brought forward
112,830
9,464
122,294
TOTAL FUNDS CARRIED FORWARD
466
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Trade debtors
Prepayments and accnJed income
10,966
500
7,317
io.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Other creditors
900
790
ii.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
be￿een
funds
At
31.12.23
At 1.1.23
Unrestrlcted funds
General fund
86,007
13,149
(20,067)
79,089
Restrlcted funds
Water fund
466
(19,767)
20,067
766
TOTAL FUNDS
Net movement in funds, Included in the above are as follows:
Incoming
resources
Resources
expended
Movement
In fund5
Unrestricted funds
General fund
184,026
(170,877)
13,149
Restricted funds
Water fund
300
(20,067)
(19,767)
TOTAL FUNDS
184 326
190 944)
Page 8
continued...

Oru Paanai
Notes to the Financial Statements - continued
for the year ended 31 December 2023
ii.
MOVEMENT IN FUNDS - contlnued
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.12.22
At 1.1.22
Unrestricted funds
General fund
112,830
(31,605)
4,782
86,007
Restricted funds
Hearing fund
Water fund
9,348
116
(4,566)
350
(4,782)
466
466
TOTAL FUNDS
122 294
35 821)
Comparative net movement in funds, Included In the above are as follows:
Incomlng
resources
Resources
expended
Movement
in fvnds
Unrestrlcted funds
General fund
174,196
(205,801)
(31,605)
Restrlcted funds
Hearing fund
Water fund
(4,566)
(4,566)
350
350
350
TOTAL FUNDS
174 546
210 367)
35 821)
The Hearing fund represented monies to be spent in support of deaflblind schools in Srl Lanka, This fund was
closed in 2022 and the balance transferred to the general fund
The Water fund represents nionies to be spent in the provlsion of safe water supplles in Sri Lanka.
Transfers between funds
The transfer between funds represents monies transferred from the general bank account into the charivs
Water fund bank account for the purpose of being disbursed in furtherance of the aims of the Water fund.
12.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 9

Oru Paanai
Detailed Statement of Financial Activities
for the year ended 31 December 2023
2023
2022
INCOME AND ENDOWMENTS
Donatlons and legacies
Donations
Gift aid
161,521
141,104
172,537
148,422
other trading actlvities
Fundraising events
Total Incomlng resources
184,326
174,546
EXPENDITURE
Raislng donations and legacles
Postage, statior)ery and computer expenses
Fund ralsing expenses
930
1,298
8,200
17,038
Charitable actSvltles
Grants to Oru Paanai Sri Lanka
180,752
191,393
Support costs
Governance eosts
Staff and supervlslon costs
Independent Examiner's fees
982
1,062
874
Total resources expended
190 944
210 367
Net expendlture
35 821)
Thls page does not form part of the statulory financial statements
Page 10