REGIsfERED CHARITY NUMBER: 1136376 Flnancial Ststements for the year ended 31 December 2024 for Ow Paanai DJH Ha)Wen Limited Church Court Stourbrldge Road Halesowen B633
Oru Paanal Contents of the Financial Statenients for the year ended 31 December 2024 Page Report of the Twstees Independent Examiner's Report statement of Ananclal AclfvtlSes Balance Sheet Notes to the Flnancial Statements Delalled Statement of Financlal Actlvities io
Oru Paanai Report of the Trustees for the year ended 310ecember 2024 The trustees present their report with the finanoal statements of the charity for the year ended 31 Deceniber 2024. The tNstees have adopted Ihe provisions of Accounting and Reporting by Charities: Staten)ent of Recommended Practice applicable to charities preparing their accounts in accordan with the FinarKial Reporting Standard applicable In the UK and Republlc of Ireland (FRS 102) (effective I lanuary 2019). OBJECTIVES AND ACTIVITIES Objecllves and alms It glves us great pleasure to present the annual report of the tnjstees of Oru Paanai for the year 2024. Providing dry ratlons to Ihe elderly without any form of Income, remains the main objective of Oru Paanal. In thls year Oru Paanai has increased the number of people we are suptX)rting to 700 elders in the north around 200 in the east, We extended our program to upcountry areas, Hapale / Haldumulla areas In 2022, and more families have been èdded In 2024. In all, 1300 eldedy men and women are prOdl 4 weekly dry rations through Ihls pmgram. Our assistsnce is not confined to the eldedy. DeseNing people, such as those in extreme poverty or different abled, are also provlded ssistènce through this program. In thls year, we initioted a new program where young fanlilles In dlre poverty were also Included in our dry ratSons progran) and these fan)ilies are gwen double quantlties of dry rations, Thls ne¥v program Is focused nialnly In the north bul includes famllles in Batticaloa as well as the hlll country. We have also continued the construction of more wells in the Wannl. Thus far, we have constructed over 220 wells, both tube wells and tiadit(onal dug wells. We plan to conslnjd 20 wells per year, lunds permitting. Oru Paanal contlnues Its SUPFM)rt for the Sathu Maa pr(NJramme, which helps to provide a nutritional food supplement to malnourlshed children of preschool agei and currently over LKR I mlllion Is spent every month on thls prc4Jram. Around 1,000 malnourlshed chlldren In nlne MOH areas are gen support through this program. In Srf Lanka, the political landscape has changed dramatICal In 2024. The NPP (prevfou51y known as the JVP) captured power In both the Presidential and parliamentary elertions. The new government has made a promlslng stsrt, but dme wlll tell whether they can dellver on thelr promises. The econonilc sltuation In which the country found itself in 2022, has not improve(i slgnlficantly In the current year. The hardshlps endured by the povety stricken in the country has resulted in greater need for the type of help rendered by Oru Paanal, The actlwtles of OP Is sustalned In the maln by a regular financial help from the Serendlp Foundation based in Washlngton, as well as regular donatlons from around 130 regular supporters in the UK, as well as an organIgaOn of Canberra based Tamlls. OP can conbnue to conllnue its varfed artiwties thanks to the help It receives fron) these multiple sources to whom we are deeply indebted. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The chartty Is controlled by Its govemlng document, a deed of trust and constitutes an unincorporated charlty. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty nuniber 1136376 Prlnclpal address 58 Hungerford Road stouibndge West Midlands DY8 3AB Tru5tee$ Dr A J Thambaplllal Dr L MuthLJveloe Dr S Kathirgamanathan - TreasLtrer Dr S V Devendra Professor R Swarllinathan Dr D W Muihuveloe Dr N Srlskantharajah Dr N Subanandan Mrs S Devendra Dr R S Thambyralah Dr K Balasubramaniam Page I
Oru Paanal Report of the Trustees for the year ended 31 Decembor 2024 Trustees Dr A J Thambaplllal Dr L Muthuveloe Dr S Kathirgamanathan - Treasurer Dr S V Devendra Professor R Swamlnathan Dr D W Muthuveloe Dr N Sriskanlharajah Dr N Subanandan Mrs S Devendra Dr R S Thambyrajah Dr K Balasubramanlam Independent Examlner Mark Howell FCA DJH Halesowen Limited Church Court stourbridge Road Halosowen B633 Approved by order OF the board of trustees on 9 October 2025 and signed on Its behalf by: Dr D W Muthuveloe- Twstee Page 2
Independent Examlnerfs Report to the Trustees of Oru Paanai Xndependent examlner's report to the trustee$ of OYU Paanal I report to the charity trustees on my examination of the accounts of Oru Paanai (the Trust) for the year ended 31 December 2024. Responslbllltle5 and basis of report As the charty trustees of the Trust VOL[ are resrK)nsth for the preparation of the accounts In accordance wlth the requlrements of the Charities Act 2011 (Yhe AcV}. I report in respect of my examlnation of the Trusvs accounts cari(ed out under Sertion 145 of the Act and in carrying out my examlnab'on I have followed all applicable Direction5 gfven by the Charity Commission under Section 145{5)(b) of the Act. Independent examlner's statement I have completed niy examinatlon, I confirm that no material matters have to my aitentlon In connecuon with the examinatlon giiring me cause to believe that In any materlal respect: accounknng records were not kept In respert of the Trust as required by tIon 130 of the Act. or the accounts do not accord with those records; ot the accounts do not comply wlth the applicable requirements concernlng the form and content of accounts set out In the Charittes (Accounts and Reports) RegulaUon5 2008 other than any requirement that the accounts gtve a true and falr vlew which Is not a mètter considered as part of an independent examlnatton. have no concerns and have come across no other matters In connection with the examlnatlon to whlch attention should be drawn In this rewrt in order to enable a proper understandlng of the accounts to be reached. Mark Ho ell FCA DJH Halesowen Llmited Church Court stourbridge Road Halesowe B633 Date: Page 3
Oru Paanai statement of Financial Actiwties for the year ended 31 December 2024 2024 Total funds 2023 Total ftjnds Unrestricted fund Restrirted ftjnds Notes INCOME AND ENDOWMENTS FROM Donallons and legacles 166,014 675 166,689 172,537 Other tradlng acuvibes 16,834 16,834 11,789 Total 182.848 675 183,523 184,326 EXPENDITURE ON Raising funds 12,882 12,882 8,200 Charltable actlvltles Support to projects in Srl Lanka &)vernance costs 167,584 2,690 167,584 2,690 181,734 I,oio Total 183,156 183,156 190,944 NET INCOMEI(EXPENDITURE) (308) 675 367 (6,618) RECONCILIATION OF FUNDS Total funds brought fojward 79,089 766 79,855 86,473 TOTAL FUNDS CARRIED FORWARD 78,781 1,441 80,222 79,855 The notes form part of these fin3ncial statements Page 4
Oru PaaTh31 Balance Sheet 31 Decerbiber 2024 2024 Total runds 2023 Total funds Unreslrtcled fund Reslyiited fun(Js Note5 CURRENTASSETS D8hlors Cash al bank AO,682 69,049 10,682 70,490 11,466 69,289 1,441 79,731 1,441 81,1?2 80,755 CREDITORS Aniount5 falllng due w51hln on@ year io (950) 19SO) {900> NET CLIRRENT ASSETS 78,781 1,441 80,22?. TOTAL ASSETS LESS CURRENT LIABILITZES 78,781 1,441 80,222 79,BJf5 NETASSETS 78,781 1,441 80,222 ?9,855 FUNOS Unr1Cle fun(Js Restdcled lunds li 78,781 1,441 79,089 766 TOTAL FUNDS EO,222 79,855 The Qna clal stalenients iiierc approved by 11)e Board of Trustees and aulhorbed for Issue on ..g,.A,..ooty:Iw and were 51wed or) Its behalf by." Dr D W Muthuveloe- Trustee The notes foim part of these nnènclal statenients Page 5
Oru Paanai Notes lo the Financial Statemerits for the year ended 31 December 2024 ACCOUNTING POLICIES Bas15 of preparlng the flnanclal statements The financial statements of the charity, which is a public Inefit entlty under FRS 102, have prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities,, Statement of Recommended Practlce appllcable to charities prerIng their accounts in accoidance with the Financial Reporting Standard applicable in the UK arbd Republlc of Ereland {FRS 102) (effective I january 2019),, Flnanclal Repong standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The finandal statements have been prepared under the historical cost conventson. Income All Income Is recognlsed In the Statement of Financol Actiwties 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 Llabilities are recognised as eXndItUre as soon as there ts a legal or constructive oblatIon commiitlng the charlty to that expendllure, it Is probable that a liansfer of economlc benefit5 will be required In settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an ac(rua15 basis and ha5 been classified under headings that aggregate all cost related to the category. Where costs cannot be dlrectly attributed to parts"cular heèdings they have been allocated to aclfvltie5 on a ba5 con51stent with the use of re9)urces. Grants offered subject to conditions whlch have not been met at the year end date are noted as a ttjmmltment but nol accrued as expenditure. Taxatlon The charity Is exempt from tax on its charltabie actItIeS. Fund accountlng Unrestricted funds can be used in accordance wlth the charitable objectives at the discretlon of the tnjslees. RtrIcted funds can only be used for partlcular reslflcted purposes wlthln the objects of the ch3rty, Restrictlons arise when specifled by the dor1 or when fvnds are raised for partlcular restricted purposes. Further explanat*on of the nature and purpose of each fund Is Included In the notes to the financial siatements, DONATIONS AND LEGACIES 2024 2023 Donations Gift ald 155.839 10,850 161,521 11,016 166,689 172,537 OTHER TRADING ACTIVITIES 2024 2023 Fundraising events 16,834 11,789 Fundralslng Income in 2024 and 2023 includes monles ralsed from dlnner events, Page 6 continued...
Oru Paanai Notes to the Financial Statements - contFnued for the year ended 31 December 2024 RAISING FUNDS Ra151ng donatlons and legacles 2024 2023 Postage, stationery and compLrter expenses Fund raising expenses 776 12,106 930 7,270 12,882 8,200 Expenditure on ralslng funds in 2024 and 2023 includes catetlng and other costs for events. SUPPORT COSTS Governance costs Include fees paid to the Independent &¥an)iner of £936 In 2024 {2023'. £900). TRUSTEES, REMUNERATION AND BENEFITS There were no trustees. MUneraOn or other benefrts for the year ended 31 December 2024 nor for the year ended 31 Deceniber 2023. Trustees. expenses There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. STAFF COSTS The average nionthly number of employees during the year was as follows: 2024 2023 Admlnlslration No employees recelved emoluments In excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricled fun6 Reslrlcled funds Total funds INCOME AND eNDOWMENTS FROM Oonallons and legacles 172,237 300 172,537 Other tradlng aCtItIeS 11,789 11,789 Total 184,026 300 184,326 EXPENDITURE ON Ralslng funds 8,200 8,200 Charltable actlvltles Support to projects In Sii Lanka Governance costs 161,667 I,oio 20,067 181,734 I,oio Total 170,877 20,067 190,944 NET INCOMEI(EXPENDrnIRE) Transfers between funds 13,149 (20.067) (19,767) 20,067 (6,618) Net movement In funds (6,918) 300 (6,618) Page 7 continued...
Oru Paanal Notes ta the Financial Statements - continued for the year end1 31 December 2024 COM PARATIVES FOR THE STATEMENT OF FINANCIAL AcfIvITIES - continued Llnrestrtcted Restrlcted fund funds Total fijnds RECONCILZATION OF FUNDS Total funds brought foThvard 86,007 466 86,473 TOTAL FUNDS CARRIED FORWARD 79,089 766 79,855 DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments and accrued Income 10,682 10,966 500 10,682 11,466 io. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other credltors 950 900 ii. MOVEMENT IN FUNDS Net movement In funds At 31.12.24 At 1.1.24 Unrestrlcted funds Generèl fund 79,089 (308) 78,781 Restrlcted fund$ Water fund 766 675 1,441 TOTAL FUNDS 79,855 367 80,222 Net movement in funds, Included in the above are as follDWS: Incoming resources Resources expended Movement In funds Unre5trlcted funds Genwèl fund 182,848 (183,156) (308) Restrlcted funds Water fvnd 675 675 TOTAL FUNDS 183,523 (183,156) 367 Page 8 conllnued...
Oru Paan31 Notes to the Financial Statements - continued for the year ended 31 DeceMtrr 2024 ii. MOVEMENT IN FUNDS - contlnued Comparatlves for movement In funds Net movement in fvnds Transfers behyeen funds At 31,12,23 At 1.1.23 Unrestrlcted funds General fund 86,007 13,149 (20,067) 79,089 Restricted funds Water fsjnd 466 (19,767) 20,067 766 TOTAL FUNDS 86,473 (6.618) 79,855 Comparattve net movement In funds, Included in the above are as follows: Incomlng resources Resources expended Movement In ftjnds Unrestrlcted funds General fund 184,026 (170,877) 13,149 Restrlcted funds Water fiJnd (20,067) (19,767) TOTAL FUNDS 184,326 (190,944) (6,618) The Water fund represents monles to be spent In the provision of safe water supplies In Srl Lanka. 12. RELATED PARTY DISCLOSURES There were no related party transa(tlons for the year ended 31 December 2024. Page 9
Oru Paanal Detailed Statement of Financlal AC1teS for the year ended 31 DeCeMr 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and legacies Donations Gift aid 155,839 10,850 161,521 11,016 166,689 172,537 Other tradlng actlvltles Fundraislw events 16,834 11,789 Total Incomlng resources 183,523 184,326 EXPENDITURE Ralslng donatlons and legaeles Postage, stalic>nery and computer expenses Fund raislng expenses 776 12,L06 930 7,270 12,882 8,200 Charltable actlvltle$ Grants to Oru Paanal Sri Lanka 167,584 180,752 Support Costs Governance costs Staff arKi supervlslon costs 5ndependent Examiner's fees 1,704 986 982 I,oio 2,690 1,992 Total resources expended 183,156 190,944 Net Incomel(expendlture) 367 (6,618) Thls page does not form part of the statutory finandal statements Page 10