CHILDREWS HUNGER RELIEF FUND UK TRusfEES' REPORT AND FINANaAL STATEMEKrs FOR THE YEAR ENDED 30 JUNE 2021 Re8i5tered Charlty Number: 1138753 CHILDREN'S HUNGER RELIEF FUND UK copirENTS PAGE Charlty Inforniatlon Trustee< report Independent examlner< report Statement of flnanclal artmtles Balance sheet io Notes to the accounts li- CHILDREN'S HUNGER REUEF FUND UK CHARITY INFORMATION Trustees Dr. Muthuccumafu Kaneshanathan {Chalrperson) Mrs. Ghandhlmathy Soortyakumar (Hon. Secretary) Mrs.Parameswary Manickardlah (Hon. Treasurer) Mr. Suntharnlingam Uthayanan IAsst.Chalrpersonl Mrs. Shanthanadevl Kaneshanathan IAsrtTreasure} Mrs Ramanl Jeganathan (Asslstant Secretary) Mr. Aruna Arunachalam Dr Imrsl Somnamblkal Vetplllal Mrs. Gnanamblkal Yo8ar4iah Re8lstered Charlty Number. 1138753 Roglstored Offic• 106 Parksbde Dfve Watford HertFord5hlre WD17 388 8ankers HSBC Bank PIC 235 Northolt Road Harrow Middlesex HA2 8HP IndÈpÈndent Examlners Srt & Co Accountsnts Ltd Chartered Aecountsnts C206, Cunningham House 19-21 Wesffield Lane Harrow HA3 9ED CHILDREWS HUNGER REUEF FUND TRusfEEY REPORT FOR THE YEAR ENDED ￿ JUNE 2021 The trustees present their report wlth the flnanclal statements of the charity for the year ended 30 June 2021. The trustèes have adopted the provtslons of •ccountln8 and reportln8 by charltles.. Ststement of recommended practlce appll¢able to charities preparing thelr accounts In accordance wlth the flnanclal reportlng stsndard appllcable In the UK and Republlc of Ireland (FAS102} (effec￿ l January 201SI. l. Strurture, Governance and Management Governln8 Document The charltable actlvltles started on 21st May 2010 and CHRF-UK was registered Is a charfty on 2nd November 2010. A Memorandum of Assoclatlon ettabllshes the objects and powers of the charlty and It Is 8ovemed under Its Artlcles of Assoclatlon. The Memorondum and Artlcles of Assoclatlon were rewrltten and adopted by the members and Charlty Commlsslon on 21￿ of November 2010. Recrultment and •ppolntm•nt of Trustees Under the requlrements of the Memorandum and Artlcles of As50cl3tlon, no less than Ilve members wlll be elected once In every three years at the AGM, who shall hold the offlce as Trustees for a perlod of three years. Rlsk Mana8ement Trustees wlll condurt an annual revlew of the major rlsks to whlch the charlty Is exposed. Where approprlate systems, procedures and plans wlll be establlshed to manage the rlsks the charlty faces. Procedures wlll be In place to ensure compllance wlth the health and safety of staff, volunteers, cllents and vlsltors. The Trustees ensure that the rlsks face by the charlty Is properly mana8ed. 2. The Objerts and undwlylng prfndples of our work To work for, promote and provlde prlmary beneffts to the wlder publlc by the rellef of hunger, advan¢ement of educatlon and Improved sanltatlon facllltles for orphans and poor chlldren. Thls wlll decrease the respon5ibillties of the wlder communlty, $0 that they can focus on other pressln8 Issues such as shelter, chlld rlghts, etc. By provldln8 these facllities, we alm to meet the beneficlarles, need5 so that they Can have a stable foundatlon In whlth to grow up In and become fully functlonal members of their communSty In Srl Lanka. 3. Actlvltles undertaken lor the publlc benefft, athlevements and perfomianee A. Orphanages and Homes In Srf Lanka Inlya Vaalvu Illam" {a home for chlldren wlth various sensory10ss}, Provldlng meals 3 tlme$ a month. Harl thlldrerfs Hom• IA home for 52 boys, aged fv18, who lost one or both parents or from disadvanta8ed famllie51. Due to Covid 19 lockdown, people, temple5 who were supportlng thls home stopped the funding. We undertook to feed the children almost daily for a year from Dec2020 tlll Dec 2021. Fundlng Is from the donatlons from frlend5 and famlly memberfs speclal days such as birthdays, and annlversaries. Srl Ahllandeswary Arulaham Vavuntya IA Home for about 220 chlldren who lost one or both parents or from under privileged families) and Shlvan Elders Home Vavunlya la hom• for ¢)ver 100 elde￿ Imen and women). We 8ive meal optionally during our friends and famlly members special day5. E55entlal Items: Provldln8 e$5entlal frtems such as unlform, casual dothes, books, 5tstlonerles, and blcycles for the chlldren, as and when nece55aryi on request. B. Humanltarfan Asslstan¢• Rellof of hunger Providlng meals on blrthday5, weddln8 annlversary, death annlversary and other speclal occaslons of our frlends and famlly rnembers at orphanage5, elderly homes. schools and under-prlvlleged vllla8es, regularfy or occaslonally. We also provlded dry food durlng Covld19 ID 2020 and 2021, In the North and East of Srl Lanka, Indla and UK. Drlnkln8 Water Provldln8 water for drlnklng and other genernl use to the famllles wlth chlldren Ilvln8 below poverty Ilne and publlc places suth as schools, communal places and temples by constru¢tln8 open dug wells, tube wells and renovatlng old wells. Also provlded water filters to a home for elderly and to a Covld ward I Vavunlya Srl Lanka, Em•ryancy Rell•f Provldlng financlal support whenever and vtherèver any destrurtlons are caused by natural dlsa5ters, In any part of the world. Durln8 Covld19 Pandemlc 202012021 provlded dry food In Srl Lanka, UK and Indla, Also, we flnanclally 5UPPOrted the hospltals In Indla to purchase Oy8en concentrate In conjunctlon wlth another charlty One Klnd Act UK and provlded emer8enw medlcal equlpments to a hospltal In the North of Sri Lanka (Mancholal dlstrfct hospltall. Medlral help Financlal support 15 8lven to the famllles IIviDg below poverty Ilne. sufferln8 from varlous medical condltlons such as cancer, kldney problems, disabllltles etc on requesL Protectlons / aothlng Provldlng casual clothes. unffo￿s, fortwear to chlldren Ilvln8 below poverty Ilne and In orphanages as and when necessary. Shippln8 re8ularly nearly new dothes from UK to the poorest under prlvlleged famllies In Srl Lanka C Educatlon and Voatlonal Tralning Every year we 8ive financial support to about SO to 70 Unlversfty students. Th15 financlal year we meant to help 54 students. Due to Covld1911ockdown/curfew In Srl Lanka. all the Unlversltles and schools were closed. Students were studying from home onllne. So. It was 3topped temporarlly. Helplng under privile8ed A/L students and other students In 2 dlstrlcts. In conSunrtlon wlth another charlty, helpln8 5 students from Indla on 3 stholarshlp program. This Is from the age of 16 untll they enter Unlverslty and get a Job. Constructed a pre•s¢hool in the north of Srl Lanka, funded by another charfty. It was opened in August 2019. Sch¢)ol Is up and runnlng. Wlth the funding from the same charity, we have undertaken the running cost of the school for 2 years. Slnce March 2020, the school Is closed due to Covld19 and lockdown. Provldlng blcycles to students lI￿n8 below poverty Ilne to enable them to commuteto schools as and when necessary. Provldlng shoes, books and other statlonarles to chlldren Ilvln8 below poverty1Sn¢ as and when necessary. Provldln8 drlnklng water to schools and preschools by constructln8 wells as needed, We have flnanclally supported to set up computer dasses and smart classes In 3 sthools In the North of Srl Lanka. Provlded moblle phones and laptopsto under prlvlle8ed students to study from home, onllne. D. Promotln8 good heafth and sanltatlon • We 8lve financlal support to the famllles, Ilvlng below poverty Ilne, 5ufferlng from varlous medlcal condStlon such as cancer, kldney problems. dlsablllty etc on request. Provlding sustainable water and sanltatlon services, to promote good hy8lene and ralse the health and envlronmentaS standards of the communlty. Constructlon of the wells In the rural areas has enabled Improved access to safe, affordable water for over IOCK) famllles. Thls year we have constructed 34 rlng wells (Koddu Klnaru) and about 50 tube wellslopen du8 wells In under prlvlle8ed vlllages In the North and East of Srl Lanka. Constructed speclal tollets for dlsabled people and normal tollets for famlll•$ Ilvln8 below poverty Ilne. E. Famlly Support and Uvellhood Projects Our long-term aim 15 to make the families self -sufficlent so that they tan earn and look after thelr chlldren. Wlth thls In mlnd. we are helpin8 the families, accordln8 to their abllity, disability, knowledge, experlence and educatlon. Brlef summary below. Constructlon of wells Most of the people Ilvln8 In the rural areas are farmers. But they don't have access to water to do certain livelihood projects. Since 2012, we have been constructln8 wells forthe farmers, wldows, dlsabled and vlsually handicapped people wlth children. who are Ilvin8 below poverty line, We have hèlpéd over l(KM) famllles. We have constructed over 150 wells In a poor vlllage in the East of Sri Lanka and also helped them to have elertrlclty connectlon to enable them to use electrlc motor to draw water from the wells for cultlvatlon. Cuftlvltlon Slnce the constructlon of the wells, the majority of the benefiaaries are very successfulty doln8 varlous cultlvatlon and 5ellln8 thelr produ￿. Unfortunately, slnce March 2020, due to lockdown and curfew, not muth of progres& Uvgsto¢k and poultry Helped few famllles wlth these projects. Due to lockdown, could not do muth. We constructed a buildin8 Idonatlon from an Indlvldual) with a view to encoura8e the wldowsldlsabled people wlth chlldren to make flour, chllll powder and varlous other products and to market the products. Thls Is runnln8 very succe55fully. Adoptlon of • vlll•8• In a n•w d•velopm•nt IK•tkul•m 3 Aslkulam V•vunla Srf i•nknl Over 200 dlsplaced famllles of varfous crte80ry (chlldren, elders, youn8 couple, wldows dlsabled) were resettled In a cleared Jun8le without any baslc facllltles. They were 8lven temporary shelters for protertlon. Inltlally, we helped them wlth wells, tollets educatlon, and Ilvellhood projects. We then constructed a prfrschool and a8reed to run the school for 2 years. (Funded by another charltyl. The temporary shelters of 76 famllles were le?kln8 badly, walls and floors were almost collapsln& wooden roofs rottlng and they were un Inhabltable. It was beyond repalr. In one small shack,4¥5 people were livln8 Indudln8 thlldren. Wlth the 8enerous donttlon from frlends and famllles we managed to construct 63 permanent houses12 room5 and a kltchenl. Currently mnstructin8 the last 13 houses. Delayed due to Covld19 and lockdown In Srllanka. tn thi$ village. there is no job opportunity. We have assessed 311 the famllles for sultsble IlvelShood projects to enable thern to be self-sufflclent. Plannln8 to help them after completlon of all the houses. Delay Is due to lockdown/curfew In Srllanka. As part of developmènt of thls vlllage, we are construrtlng a communlty h411 adJolnln8 th• temple to conduct thelr Small fvnctlons, after sthool classes and to 8lve a communlty Ilfe. Plannln8 to complete the projects wlthln the next few months. F. Future Plans Mllk powder for malnourlshed Infants when needed. Nutritlous flour to malnourlshed thlldren and dry food to under prlvlleged farnllles when needed. Provlde speclal meals at orphana8es* pre-5ehools under-privileged vllla8es on our member5 and friends speclal days whenever posslble. Self-earning proJed(s to be continued for needy famllles. Waterl wells to be made available to as many famllles/dlsabled people wlth chlldren as posslble, who are livln8 below poverty line, to enable them to do livelihood projects. Con5truGtlns Common we115/ tutse wells at public places and xhools. To Continue to provlde asslstance to the needy thildren who are enterln8 thè Unlversty, so that they can pursue hlgher educatlon. To provlde asststance to the orphanages as and when necessary. Uothes and other baslc Items to the needy as and when necessary. Provlde emer8ency support to any familles affected by natural d15a5ters such a5 floods, earthquake and other. Contlnue to develop the vlllage IKatkulam3) by malntalnln8 the Pr&school for 2 years, complete the constructlon of the last 13 houses. complete the communlty hall, help wlth educatlon, help with suitable self *amln8 projects and other baslc needs suth a5 wells and toilets In this vllla8e. Trurtè•s The followlng served as charty Trustees durlng and up to the date of thls Report. Dr Muthuccumaru Kaneshanathan (Chalrperson} Mrs Ghandhlmathy Soorlyakumar (Secretary) Mrs Parameswary Manlckaralah {Hon Treasurer) Mr Sunthar8llngam Uthayanan (Asslstant Chalnnanl Mrs Shanthanadevl Kaneshanathan IA55i5tant Treasure) Mrs Ramanl Jeganathan {Asslstant Secretary) Mr Aruna Arunachalam (Trustee) Dr (Mrsl Sornnamblkal Vetplllal ITrusteel Mrs Gnanamblkal Yogarajah (Trustee) Statsment ofTrustee< re￿n￿bIlItI•l In preparlng these flnanclal statements, the Trustees are requlred to: Select sultable accountln8 polldes and then apply t￿M conslstently Make Jud8ements and estlmate5 that are reasonable and prudent Compty wlth applltable accountlng standards, subkrt to any materlal departures dIsC￿Sed and explalned In the flnanclal statements; Prepare the flnanclal statements on the ￿Ing concern basS4 unless It Is Inapproprt4te to presume that the charlty w115 contlnue In buslness. The Trustee5 are responslble for keepln8 adequate accountln8 records that are suffklentto $l￿W and explaln the chadvs transactlons and dlsclose wlth reasonable accurncyatanytime the financlal p051tion of the charlty and enable them to ensure that the financial statements comply wlth the Charltles Act 2011,They are also responslble for safe8uardln8 the assets of the charlty and hènce for tskln8 reasonable steps for the pmentlon and detection of fraud and other Irre8ularttiÈ& Approved and st8Md on behalf of the Truslees on 12 April 2022 Dr. Muthuccumaru Kaneshanathan (Chairperson) INDEPENDEKr MINEWS REPORT TH TEES OF CHILDREN'S HUNGER REUEF FUND UK CHARrrY NO 1138753 We report to the trustees on our examination of the accounts of the Chlldren's Hun8er Rellef Fund UKforthe year ended 30June 2021. Responslbllftles and basls of report As the charlty twstees of the Trust you are resporsible ft)r the preparation of the accounts In accordance with the requirements of the Charltles Att 2011 ('the ACV). We report In respett of our examlnatlon of the Trusvs accounts carrled out under sectlon 145 of the 2011 Act and In carrying out our examination we have followed all the appllcable Dlrectlons gfven by the Charlty Commisslon under sectlon 14515llbl of the Act. Independent examlnerfs statement We have completed our examlnatlon. We confim) that no material matters have come to our attention In connertlon wlth the examlnatlon glvln8 us cause to believe that In any material respect: l. accountln8 records were not kept In respert of the Trust as requlred by sectlon 130 of the Act; or 2. the accounts do not accord wlth those record5: or 3. the accounts do not comply wlth the appllcable requlrements concemln8 the form and content of accounts set out In the Charltles (Accounts and Reports) Re8ulatlon$ 20J8 other than any requlrement that the accounts 8Jve a 'true and falr vlew whlch15 not matter con51dered as part of an Independent examlnatS0n. We have no concerns and have come across no other matters In connectk)n wlth the examlnatlon to which attentlon should be drawn In thls report In order to enable a proper understandlng of the counts to be reached. M Srl Ra8avan FCA, FCCA, BFP, ACMA. CGMA Sri & Co Accountants Ltd Chartered Accountants C 206 Cunningham House 19-21 Westheld Lane Harrow HA3 9ED Date: 12 Aprll 2022 HILDRENS HUNGER REUEF FUND UK STATEMEKf OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 30 JUNE 2021 Unrostrlet•d R•8trfct•d Total Fund8 Fund• Funds 2021 2021 2021 Fund$ 2020 Ineomlng r•*our¢•• Incomlng roBources from ggnorated funds Voluntory InMm•: Donakn8 139318 139.318 142092 142.092 139,318 Inv881mgnt Ineomo 2,000 21 Actlvlli06 for genor8llng fund8 Total In¢omlng r••our 141,318 141,318 142,113 R••Our￿¥ •xp•nd•d C08t of genera￿n9 fundrahln9 Incom• Charftable oxpondlturo 134,996 134,996 98,332 Goverance costs 1,176 1,176 438 Total reeourc80 •xp•ndod 138 172 N•t mov•m•nt In fund• for th• y•ar 5.146 5.146 43,343 Total fund• brought ftlrward 100,429 100.429 57.086 Total lunth caFrfod forward 105.575 105,575 100,429 The Statement of flnanclal actfviUes includes 811 gdns and bssos in th8 porlod. All Ineomlng r8sour¢es and resources expended derfve from ￿￿EnuIng 8th￿les. CHILDRENS HUNGER REUEF FUND UK BALANCE SHEEr AS AT 30 JUNE 2021 2021 2020 Currnnt a*#ot• Debtor8 Cash at bank 23.875 20.661 106.975 100.429 Current Ilabllltlo8 Crodltor8 falllng duo wlthln on8 Not ¢urr•nt as••l• 105.575 100.429 N•t a•Mts 105.575 100,429 Fund• Unr88tr1ct￿ genéral fiJnd# 105,575 1s)0,429 Re8tr]cted Income funds Total charlty lund• 105,575 100.429 pproved by the tTU8tee8 and slgned cffi thelr bohaw on 12 Apr4 2022 Dr M Kan8$h8nathan Chalrpor8on Mrs P Manithardia Troa•uror Mr8 G Soorfyakumar Socrolary The notss on page8 11 to 13 fomi part of ttr￿e a0￿un￿. Charlty no 1138753 io CHILDRENS HUNGER RELIEF FUND UK NOTE8 TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2021 ounllng Wlcl•¥ 1.1 Ba•ls of preparntlon of a¢¢ounts Th• finan￿￿ 8tatements have b8on prnparod In a￿￿￿nCe wlth accounting and r6POrtlng by charttles. Statement of Roemmended Practlce appllcabb to charilos preparfng thelr account In accordan¢o wlth tho Flnand81 Roportlng Stsndard appllcable In the UK and R8publlc of Irgland {FRS 102) {Eff8ctlve 1 January 2015) - {cha￿tt6$ SORP {FRS 102)), the Ilnandal Reportlng Standard appMc8bl8 In the UK and Ropubllc of Ireland (FRS 1021, Ihe Compan108 A¢t 2008 and the Charttl08 Act 2011.Th8 flnan¢lal statement8 havo beon prepared undor Iho hl8tortcal ¢J)st conven￿On. 1.2 Fund A¢¢ountlng Unrestrlcted lund$ are avallable for use at thg dlsu8fjon of tho tnJ8teg8 In furtherance of lh• obledv88 of the charty. Dè#lgnatod fijnds ar8 r08tr1¢t•d funds aamarked by the donor8 for parUc#Jlor ulo. 1J Ineomlng RMouro•• Don8tlon8 and 81mliar In¢ornlTrJ r8¥ourc88 are Ind￿jed In the ￿Or In V*lilch they are recelvablè, *thlch18 Vlhor) the chorlty becom88 enlltl8d to the r880ur(*. 1.4 Outgolno r••ourH• Expendtture Is recognlsed on on ac(￿jaI ba818 ai a liability is Inojrred. All costs are 8llocatod belwgen the gxpendliuro categorle6 of the 8tstem¢nt of financlal acUvlU83 on 8 bas18 deslgned to refi8Ct the us6 of the resource. Cost rela￿ng to a particular aclfvity are alwated dlr•. and others ar• apportfoned on an approprtaté ba81s. 1.$ Irr•¢ov•rnble Val￿ add•d lax Value addgd lax18 not reo)verable by th6 charlty. and as Suth Ihe ra￿￿t costs are shown gr08s In the staternent of fbwidal acttvltl6s. li CHILDRENS HUNGER RELEF FUND UK NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 JUNE 2021 2 T•x•tlon Th0 furrfl 18 8 rngl•tw•d tharlty ond •xty from tAYAkn 18 IrKomo aTrJ galns wh•m thoy ar• akWl•d 10rd￿rttabkn purFThW. 3 Intomln4 Mouve•• fvom volunt•ry Incom• R•strlct•d Total 2011 T¢)tal Donatlon• 139.318 138.318 142,092 139,318 139 318 4 Aatlvltlm for q•n•rntlng fund• Int•ml Re￿1¥ Advorf81n9 Incorn• Don•UartB Tlck&L rnffle WI1￿ and fojd ults• 21 21 Fund Totsl Totsl 2020 PrSnllng, poetsg• $tydongry Donation8- Milk and oth•r• Don8don8- Well proigct Don8lJon8-T￿1ètt4rAl￿•6 DonaUtsn8- Educalon DonaloM- Covi& 19 ralief DonaUon4- Kal(ulAm Sheda Bank charygslFkn8r￿ cog1 Subscriptir 24 15.104 23,810 17.757 17,T57 14.225 5.817 53,rA7 14,225 5,817 53.C¢7 1,018 158 19,099 11,039 28,355 1,018 156 337 CHILDRENS HUNGER RELIEF FUND IM( NOTE8 TO THE ACCOUNT8 FOR THE YEAR ENDED 30 JUNE 2021 2021 2020 Othw deblo 23,675 20,661 23,675 20 861 Cr•dltor•: kniount• hlllng du• wlthln on• y•ar 1.400 Pund Balan￿¥ B•l•nc• In¢omlng R•¥ouc blfv•d r••oure•• •xpend•d Fund fwd g￿￿81 fvnd8 11x1.429 141218 136,172 105,515 Roslrkw fund8 141318 136 172 Total fund• TarvJnAe flxed ats8ts Current assets CuTr8nt IlablThUe8 106,975 (1.4001 108.975 {1,4001 Totsl net as80ts 105,575 105,575 10 Ralat•d party tr•n•aGllon• •nd tru81•••' r•mun•rath Truste88 r￿1vod no rgmungratlon. Thera wère no rolated PaTtytrw•¢tions requwky dlKIo8ure In th9se a￿unts.