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, Hap￿ale / Haldumulla areas In 2022, and more families have been èdded In
2024. In all, 1300 eldedy men and women are prO￿d￿l 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 g￿en 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 organIga￿On 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
Unr￿1￿Cle￿ 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 I￿nefit 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 pre￿rIng their accounts in accoidance with the Financial Reporting
Standard applicable in the UK arbd Republlc of Ereland {FRS 102) (effective I january 2019),, Flnanclal Repo￿ng
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 eX￿ndItUre as soon as there ts a legal or constructive obl￿atIon 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 ba￿5 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 actI￿tIeS.
Fund accountlng
Unrestricted funds can be used in accordance wlth the charitable objectives at the discretlon of the tnjslees.
R￿trIcted funds can only be used for partlcular reslflcted purposes wlthln the objects of the ch3rty, Restrictlons
arise when specifled by the dor￿1 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. ￿MUnera￿On 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 aCtI￿tIeS
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 end￿1 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 DeceMtr￿r 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 AC￿￿1t￿eS
for the year ended 31 DeCeM￿r 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