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CARE SRI LANKA
REpoRf AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024
Charity Number 1140552

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CARE SRI LANKA
REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 IIARCH 2024
Trustees, RerJ)rt
Report of the Independent Examirw
Statement of Financial Activities
Balan￿ Sh￿t
Notes to the Accounts
9-13

tTyF her¢]
The trustees wesent their report wtEh the financial statements of the charity for the year ended 31 March
2024. The financial statements have been wepared In accordarKe wrth the Trust Deed, the Chartties
Statement of Recommended Practice (Charities SORP (FRS 102)) arKI Financial Reporting Standard 102
(FRS 102). The finanGtal statements ae drawn up on the histori(31 cost basis of accounting.
Reference and Administrative Infonnalion
Charfty nan
Care STI Lanka
Charity registration number
1140552
Principal address
12 Lormlon Road
Hailsham
East Sussex
BN27 1EB
Richard Clarke (Chairni￿)
Roger Cook (Appointed 14 November 2023)
Gary Donaldson (Secretsry)
Jathe Donahlson (Passed away 18 June 2024)
Matthew Sharpe {Appointed 14 November 2023)
Gra￿ Ththyou
Banker8
Natwest Bank
Temiinus Road
EasttrA)ume
East Sussex
BN27 1PJ
Independent Examiner
Total Accounting SeTVi
10 Drake Mill Business Park
Plymbrtdge Road
Plymouth PL6 7PS
Objects of the charRy
The charity is a trust and is govemed by lis Trust Deed dated 15 NovemLEr 2010. The objects of the charity,
as set out in the goveming document are:
To advan￿ &lucation aTrJ relreve sidqEss and financial hardship" and
To promote and preseTve gcK)d health by the provision of funds, goods or serVI￿S of any kind.
This is to te done Tn suth parts of Sri Lanka the workl as the truststs from time to tirne may think fft. At
the present time, the charitys work is carried out solely in Sri Lanka arhl. as set out in the section on public
benefrt, the chwity funds a rarue of activitÈes to enab5e it to athieve these obj'ects.
Summary of the charitys main athitses and achiev*nents
To further the above objeds and vision, the <tsitrfs main activiiies and achrevements related to the provision
of funds to Sri Lanka to enable the foilcwing:
Support of thildren and widows, by SUPWting preschools and evening tuition dasses
Paying for GP assessment and treatmenL
Providing self•employment opportunities for families
Sending clothing, household items and toys from the UK
Funding a daily fofyJ programme
Mostthe tharitys ad]vI￿ are undertaken by Vo￿nteerS and the charity could r¥)t ijperate effectivdy without
their efforts.

In planning these actlvibes. the ttustees have applied the guidance on wblic benefft issued by the Charity
Commission.
Pioie(* work in Sri Lanka is monitored durir¥J visits from the tnjstees and other UK volunteers. One of the
trustees visited in May 2023, and three UK volunteers approved by trustees visited in December 2023 The
accounting records and financial controls were reviewed and thecked on each visrt to confirm reliabilrty and
accuracy. Imiere possible, projects forwhich restril￿ donations have been received were also inspeded to
ensure funds were being spent as requested.
Structure, Governance and Management
Responsibilty for setting wlicy and for matong operating decisions rests with the trustees who meet regularfy
to monitor the aGtivittes of the charity. New trustees are recruited aTrJ appointed by a majority of the existing
trustees.
Financial r8view
The charty received donations including gift aid recoverable and donated goods totalling £51,797 during the
year ended 31 March 2024 {2023". £150,501). Funds totalling £90,435 (2023: £79,102) were transferred to
Sri Lanka. £6,979 (2023: £11,981) was used to cover various expenses. induding administrative costs and
expenditure relatlng to shipments arKI projects.
Reserves policy
The general policy of the Board of Trustees is that cash reserves hetd by the chanty should be maintained at
approximately £30,000 as a contingency against events such as flood, famine and natural disaster which can
arise unexpectedly and have a significarrt impaL* on the population. Care Sri Lanka will hold these resetves
in order to be able to respond in a timely manner to the humanitarian need ￿USed by such events" a smaller
reserve would not be sufficient to have the impact needed in the communities in whiGh Care Sri Lanka is
involved. In additson, there can be banking restridions over the amount which can be transferred in a specific
time periixl and at least one month's V￿rth of restricted funds can be held in the account pending the next
transfer to Sri Lanka. The available cash reserves held at 31 March 2024 for these purposes was £108,104
(2023.. £126,882) (comprtsed of £30,OLXJ cash reserve, £10,541 unrestrided cash due to be transferred to Sri
Lanka. and £67,643 cash balan￿ in the restricted furKls due to be transferred to Sri Lanka).
Key risks and uncertainties
The charty is exposed to various r7sks- be they OFerational. financial or reputational. The trustees revÉew the
charity's activitÉes regularly to identify significant risks and, where FK)ssible, they take appropriate measures
to mitigate those risks.
Plans for the future
The charity plans to o)rrtinue wrth existing txogrammes to provide emergency food relief, nutrition
programmes for children and widows, pr￿s￿o0[s. building and repairing homes, tuition, and medical help. It
also plans to fund business start-ups where reSoUr￿S are available. The charlty will also respond to needs
as they arise as has been done during re￿nt economic uises.
Responsibilities of tTh￿teeS under charity law
The trustees are responsible for preparing the trustees, repc*t and the financtal statements in a¢cordance
with applicable law and Unrted lfjngdom Alxounting StarKlards (United Kingdom Generally Accepted
Accounting Practice). Charity law requires the trustees to prepare financial statements for each financial year
which give a true and fair view of the state of the affairs of the charity as at the balan￿ sheet date and of tts
incoming reSoUr￿S and ap￿icatiOft of resour￿ for the financial year. In preparing these financial
statements, the trustees are required to:
select suitable accounting ￿lICIeS and apply th￿n consistenty.
2. observe the methods arKI principles in the Charrties SORP.
3. make judgements and estimates that are reasonable and pn￿ent
4. state whether the applicable accounting standards have been followed. subJ"e¢t to any matetial
departures disclosed and explained in the financial statements" and
5. prepare the financial statements on a going ¢onom basis unless it is inapprowiate to presume that
the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disdose with reasonabie a¢curacy
at any time the finan¢ial positron of the chanty and enable them to ensure that the financial statements comply
with the Charities Act 2011 and the Charty (Accounts and Reports) Regulattons 2008. They are also
responsible forsafeguarrfing the assets of the charity arKI hen￿ fortaking reasonable stepsforthe prevention
and detection of fraud ￿K1 other irregularities.
Approval
This repcrt was approved by the trustees on 20 January 2025 arKI signed on their LEhalf by:
Rithard Clarke. Chaiman

CARE LANKA
ANNUAL REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2024
Section A
Independent Examiner's Report
Report to the trustees/
member5 of
Care Sri Lanka
On accounts for the
year ended
31 March 2024
Charity no
Irf any)
1140552
Set out on pages
The charivs trustees are responsible for the preparation of the accounts.
responsibilities of
The charitys trustees consider that an audit is not required for this year
trustees and examiner under section 144 of the Charities Act 20111.the Charities Acff } and that an
independent examination is needed. tThe chaiitys gross income exceeded
£250.000 and l am qualified to undertaken the examination by being a
qualified member of [narned body]]. Delete [ ] if not applicable.
tt is my re5ponsTbility to:
examine the accounts under sertion 145 of the Charities Art,
follow the procedures laid down in the general Directions given by the
Charity Commission {under section 145(Sl(b) of the Charities Act, and
state whether particular matters have come to my attention.
Basls of 1ndepe￿Tht My @xarnination Wds carried out in accordan￿ with general Directions given
examinerfs statement by the Charity Commission. An e*amination indudes a review of the
accounting records kept by the charity and a comparison of the accounts
presented with those record& It also includes consideration of any unusual
items or disclosures in the accounts, and seeking explanations from the
trustee5 concerning any such matters. The procedures undertaken do not
provide all the eviden￿ that would be requwed in an audit. and consequently
no opinion is given as to whether the accounts present a twe and fairf view
and the report is limited to those matters set out in the statement below.
Independent In connection with my examination. no matter has come to my attentlon".
Examinerfs Statement
l. whith gives me reasonable cause to believe that in, any material respect,
the requirements:
to keep accounting records in accordan￿ with section 13Q of the
Charities Act. and
to prepare accounts which accord with the accounting records and
comply with the accounting requirements of the Charities Act have
not been met" or
2. to which. in my opinion, attention should be drawn in orderto enable a
proper understanding of the accounts to be reached.

Signed:
17/0112025
Name:
A￿N p￿ER YERRELL
Relevant professional
qualification{s) or body
{rfany):
FMAAT
Address:
TOTALAccouNll14G SERVICES
10 Drake Mlll Business Park
Telephone lQ1752) 787111
Section B
Disclosure
Only complete if the examiner needs to highlight material problems. le4.
accounting records have not been kept in accordancewith 5132 of the Charities, Art 2011 anjj
those ac￿Unts do not tompty with the ￿QuireMents ofthe 2[￿ ￿%￿latIonS 5ettin8 Out the
form and content of tha17ty accounts: any material expendityrÈ or action whÈch appears not to
be in accordance with thetrusts of the charity; anyfailure to be provided with infom)ation and
explanat￿$ by any past or preEent tn￿ officer oreyryloyee: and any material consistency
Give here brief detsils of any items that the examiner wishes to disdose.

El

CARE SRI LANKA
BALANCE SHE
AS AT 31 MARCH 2024
2024
2023
Note
Stock
Debtor5
Cash at bank and in harHJ
34.188
126 882
167,670
112,(
Creditors: Amounts fallirKJ
due within one year
Net current assets
Net assets
12
Funds
10.11
Unrestrided Fur
Restricted Funds
43,921
70.320
16
Approved by the Trustees on 20 January 2025 aTvJ sig[￿d on their behalf by:
ILL CO
Rithard Clarke
Chaimmn and Trustee

CARE SRI LANKA
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024 {continued)
1 AccouKfiNG POLICIES
The principal accounting poli¢ies adopted, judgements arKI key Sour￿ of estimation uncertainty in the
preparation of the financial statements are as follows:
Accounting conventlon
The financial statements have been wepared in accordan￿ with the Trust Deed, the Charities Statement of
Recommended Praclice (Chaiities SORP (FRS 102)) and Financiat ReFM)rting StarKlard 102 (FRS 102). The
financial statements are drawn up on the historical cost basis of accounting. The accounts a￿ presented in
pounds stertiThJ and figu￿ are rounded to the nearest pound.
Care Sri Lanka meets definition of a wblic ￿nefft entity under FRS 102. The principal address is 12
London Road. Hailsham, East Sussex. BN27 1 EB.
Going concern
The trustees have assessed whether the use of the goiThJ COn￿M basis is appropriate and have considered
possible events or conditions that might ¢xt significant doubt on the abitty of the chaiity to continue as a
going concem. The trustees have made this assessm8rt for a period of at least one year from the date of
approval of the financial statements. The trustees have co￿[uded that there is a reasonable expectation that
the charity has adequate resources to continue to operate for the foreseeable fthure. The charity therefore
continues to adopt the going COn￿M basis in weparing its finan(ial statements.
Donated and grant Income
In￿rne is recognised in the period in which the thaiity becomes entitled to r￿1p[ the amount re￿]Vable
Gan be measured with reasonable ￿rtainty, and re￿Ipt probable. For the most part. inGome is generally
recognised when it is received. Ir￿ rs only deferred when the charity has to fulfil conditions before
becoming entitled to it orwhere the donor has specified that the income is to be expended in a fLrture perirxl.
Income frcm donattons legaries incluth:
Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been
recovered by the balan￿ sheet date ts Ind￿ed as a debtor.
Donated faaltties, ser41￿S and g￿1$. Goods donated for distribuiion to beneficiaries are recognised as
income when receivable at fair value (being an estimate of the amount it would cost to purthase those
items). Faciliti'es, Servi￿ and goods donated for the charitys own use are recognised as income when
receivable at their value to the diarity. Tr charity ref￿ on volunteers to out many of its activities,
particularty administrative functions in the UK practical assistance provided in Sri Lanka. Hlywever,
in accordan￿ with the SORP, the value of these Se￿l¢eS has not been In￿￿ed in these financial
statements as they cannot be reliably measured. When donated goods, services and factlities are
distributed or consumed. an expense in resped of those items is included in the Statement of Financial
Activities. At the year-end. any go(wJs that h¥4e not b*n distributed or consumed are recognised as
stoct donated fixed assets (of ￿lch there are none} are capitalTsed.
iii. Legacies. Income from legacies is recognised when a distribution is received from the estate or, rfeadier,
when the charty has been notified that a distributson will be made. arKI the amount r￿1Vable can be
measured reliabty.
Expendbture
ExpendibJre, induding irfecoverable VAT, is rec(¥Jnised vttEn it is In￿rred or, rf earf*r, when a legal or
constructive obligation for a paymerrt arises provxjed that it is ￿bab￿ that settlement will be required. and
the amount of the obligation can ￿ rrEasured relialAy.

CARE SRI IANKA
NOTES TO THE ACCOUNTS
FOR THE YE4R ENDED 31 MARCH 2024 (continued)
1 AccouKfiNG POUCIES (continued)
Expenditure {¢ontinued)
The charity makes grants to other institutsons and irKlividuals to further its charitable objecttves. Grants
payable are recognised as cOr￿truCtive obligations arise. which is generally when the charrty expresses a
commitment to the recipient that can be measured reliably and then onty to the extent that any conditions
associated with the grant are outside of the control of the tharity.
Fund accounting
General funds are unrestricted funds whith a￿ available for use at the dis(xetion of the trustees in furtherance
of the general objectives of the charity. De￿gnated funds comwise unrestricted funds that have been set
aside by the trustees for particular purposes. Restrtcted funds are diThtions which are to be used in
accordance with spectfic restrirtions imposed by donors: they indude donations r￿1Ved from appeals for
specific activlknes or projects. Endowment funds are donations that are retained as capital in accordance with
the donovs wshes. The nature of the restrirtion determines whether the erKlowmerts represent pernianent
endowments or expendable endowments.
Tangible fixed assets
The charity does not hold any ￿ed assets. All items are expensed as they are given away for use in Sri
Lanka.
stocks
stocks of donated items held for dÈstrtbution to benefi￿arleS are measured at fair value; stod(s of goods
donated for the tharity's thvn use are valued at an eStm￿te of their value to the tharity.
Taxation
The Gharity has taken advantage of the various reliets from tsxation available to Gharittes and notax is payable
on the charty's income.
Exemption from preparing a cashflow staten*
The charity has taken advantage of an eXeMp￿"On (¥rrferred by the Charities SORP and has not prepared a
cash flow statement.
Critical accounting estimates and areas of judgement
The trustees do not consider that there any material sources of estimation or Un￿rtaInty at the balance sheet
date that could result in a material adjustment to the carying values of assets and liabiltties in the next
reporting period.
2 DONATIONS
2024
2023
Donations of cash and similar
Income tax recoverable
48.966
123.953
Donations in kind compiise the following."
2024
2023
Donated goods- Clothiro and household supplies

CARE SRI LANKA
NOTES TO THE ACCOUNTS
FOR TrIE YEAR ENDED 31 MARCH 2024 (continued)
3 CHARITABLE EXPENDITURE
2024
2023
Shipments to Sri Lanka
Flights
Supplieslequipment costs
Donattons in kind expensed
Grants payable
3,250
2,998
6,600
90 456
Costs incurned on support & administrntlon
UK support costs
Magazine and mailing costs
Independent examination
Accountancy
Mis￿lIaneOUS costs
42
1,866
1,385
1,698
883
541
781
Totsl charftable expenditure
Grarrts made to the charitys obieds. as follows".
General supportlrelief
Children's fvnds
Widows
57,004
25,171
8,281
49,195
29.907
These grants were made to Chtldren for Jesus. Sri Lanka.
4 COST OF RAISING FUNDS
2024
2023
Mileage alloytance
5 STAFF COSTS AND TRUSTEES REIAUNERATION
The tharity has no full time equivalent employed staff. Its activi￿ ￿e whofy carried out by volunteers.
No remuneration was paid to any tn￿tee durwu trE year nor to person connected to them.
During the year, ore (2023: one) trustee was re1m￿rsed for costs totalling £634.00 (2023: £3,714).
These indude costs of travel within the UK to rep)rt to supporters on the charity's work. Otherwise, no
The total amount of d1mati￿$ furmded by tnjstees and other related parties Mfds £1.065 (2023: nil).
No other transadions have taken place vfith related parties duriNJ thè year.

CARE SRI LANKA
NOTES TO THE ACCOUNTS
FOR THE YE4R ENDED 31 MARCH 2024 (conlinued)
6 STOCK
2024
2023
Donated goods- For distribution to beneficiaries
7 DEBTORS
2024
2023
Income tay recoverable
Reimbursement of franking credit
Reimbursement of banking charges
2,832
262
886
34,188
34.188
8 Cash at Bank and in Hand
2024
2023
Cash at bank with imni&Jiate a¢cws
9 CREDITORS: AkiouKfs FAWNG DUE WITHIN ONE YEAR
2024
2023
Trade ￿ditOrS
Accruals
714
1,000
UNRESTRICTED FUNDS
At 01.￿23 Income Expenditure Transfws At 31.03.24
General fund
At of.￿22 Income Expen(rrture Transf￿5 At 31.03.23
General fund
11 RESTRICTED FUNDS
At 01.0&23 Income Expenditure Transfers At 31.03.24
Restrided fund
At 01.04.23 Income E¥pen(ffture Transfers At 31.03.23
Restricted fund

CARE SRI LANKA
NOTES TO THE ACCOUTrtrs
FOR THE YEAR ENDED 31 MARCH 2024 (continued)
12 ANALYSIS OF NET ASSEfs BY FUND
funds
funds At 31.03.24
Stock and debtors
Cash at bank arKI in harml
Current liabilitses
3,980
40,541
3,980
108,184
67,643
funds
funds At 31.03.23
Stock and debtors
Cash at bank arKI in hwKI
Current liabilities
6.600
67,539
34,188
59,343
40,788
126,882