Company Number: 1141097
PUNGUDUTIVU WELFARE ASSOCIATION {U.K.}
UNAUDITED FINANCIAL ￿ATEmENTs
FOR THE YEAR ENDED 31 DECEMBER 2024

PUNGUDUTIVU WELFARE AS50aATION (U.LI
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Contents
Page
Legal and Administrative Inft)rmatio
Trustees, report
Independent examinerfs report
Statement of Financial activities
Balance sheet
Notes to the financial statements
8-11

PUNGUDUTIVU v￿LFAREAs5ocIATION IU.LI
LEfjALAND ADMINISYRATIVE INFORMATION
Registered office
28 Cedar Drive
Pinner
Middx
FiA5 4DE
Trusteos Founders
kalingarn Karunalingam
Sinnadurai firupananthavel
Thampippilai Manmatharajah
Sellathufai Mohana5undaram
Sivasamy Premananthan
Appointed
Dr Subramaniarn Shanmugalin8am
Kurumoorthy Barathithasan
Muthuthamby &vapalan
Seeyaratnam Sivasurathan
I￿lependent Examiner
Lewis As5(Miate5
75 Coniston Gardens
London NW9 OBA
NW9 OBA
Bankers
HSBC Bank Pk
Lewisham Branch
85 Lewisham High St
London
SE13 6BE
Page 1

PUNGUDUnVU WELFAiEASSOCiATION {U.JL)
TRUSTEES. REPORT
FOR THE Y&4R ENDED 31 DECEMBER 2024
Thetru5tees are pleased to present their annual finarKial stat￿ents o*the charity for the year ended 31 December
2024
Obje¢ttves and artfvities of the Tri
The CharitW5 objects are specifically re5tritted to thefollowin8'.
The organi5ation shall support the following obl￿ts for the public benefit in Pungudutivu, 5rilanka :_
11 To advance e(lucation'
21 To relievefinancial hardship.
31 To prornote and protect good hea￿h-
41 To provide or assist in the provision of facilities in the iTrterest5 of s￿al welfare for re£reation or other
leisure tirne ¢xcupation of individuals who have need of such facilities by reason of zheiryouth. age. infirrnity
or disability. financial hardship or S￿la1 circumstances with the obj&t of improvingtheir conditiolls tsf life.
When planningtheir objertives for theyea¥. thelru5tees confinn that they have referred to the guidance contained
in the charity commission's general guidance on public the trust aims and obiectives and planning future activitie%
Structure, Governance and ma1ba8e￿￿nt
Pungudutivu Weffare Association IU.Ll is a re8i5tered charity- ￿, tharity ftumbw in England and Wales is 1141097.
The Trustees, who served during the period were:
Sockalin8am Karunalin8arn
Sinnèdurai firupananthavel
Thampippilai Manmathafajah
Sellathurai Mohanasundaram
Siva5amy Premananthan
Dr Subramaniatn Shantnugalingam
Kummoorthy Barathithasan
Muthuthamby Sivapalan
Seevaratnam 5ivasurathan
Sockalin8am Anandalingam
Appointed 24-Nov-24
Resigned 24-Nov-24
Page 2

PUNfjUDiJfp4u WELFARE ASSOCIATION IU.LI
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Trustees. respongbiliiies in relation tothe financial statements
The trusiees are re5POll51ble for preparing the Trustees, Report and the financial statements tn accordance with
appllcable law and regulations.
The Charities A£t 2011 requiresthe tTUStees to prepare finanoal statetnents for each financial year. The trustees
have to p￿pare the financial staternent5 in accordance with Llnited ￿ingdOM Generally Accepted Accounting
Prartice (United Kingdom Accounting StandaTds and applicable lawl. Thetru5tees tnust not approvethe financial
staternents unless they are 5atrfied that theygive a true and fair view of the state of affairs of the charity and of the
incoming resources and application of resources, including the incomeand expenditure, of the charity for that
period. In preparingthesefinanual staternents, the trusw are Tequlred to=
selert suitable accounting wlicie5 and then apply them consistently..
observe the methods and principle5 in the ChafitÉes SORP..
makejudgements and est¢matesthat are ieasonable and prudent-
prepare the financial statements on the 80iHg C1)￿ern basis unless it is inappropriate to presumethat
the charity will continue in busine5S.
When planning their objeclive5 for theyear,thetrn￿tee5 conf1rn7 that they have referreij to the guidance contained
in the charity commission's general guidan￿0Th public benefit when re¥iewingthe charity's aims and objettives and
I planning future activities.
Risk Managemerrt
The Trustees have an infornial risk management strategywhich compromises=
Ongoing review of the risks the charity mayface-
• Establishment of systems and pr￿edureS to mitigatetkne risk5.' and
• Implementation of procedures designed to minimise any potertial impatt on the charity shouldth05e risk
The Board of Trustee5 is re5ponsitAe forthe management of the rr5k faced by the trust. Q)nsideration and
management of such risks is reviewed on an ongoing basis. and systems have been and will be e5tsblished, and
where appropriate professional advisors have be￿ or will be appointed io mffigatethose risk5.
ThfOU8h the aLwe, the Trustees are satisfied that mèior risks identthed are subsequendy mitigated where
necessary. It is recognised that systems (an only provide reasofiable not abSol￿e assurance that major risks have
been adequately mana&ed.
Re¥eNes poli
I funds received are currently used to achieve the objeciive5 of the charity. Any surplus funds are used forthe
same purpose and at present the Trustee5 do not have a forrnal reserve policy. Overtime theTrustees hope to
grow reserves to a level sufficient to managethe attivities of the charity by general-purpose appeals from timeto
time.
Page 3

PUNGUDiJnvu WELFARE ASSOCFATION IU.L)
REPORTOF THETRUSTEES ICONnNUEDI
Achievements & Performance
The Trustees are pleased to report on this year in which the chaitty fulfilled lis Obl￿tIves. All funds received during
the year have applied in meetinB the (harity's charitable objectives.
Any surpluses arising from donations and other income are held forthe general benefit of the charity's operations.
Finzncial Review
Total income for the year was £81.36712023- £79.1881. The trust is helping registered charities mainly in
Punsudutivu Srilanka in support of bettercare, financial hardship. education and other netts5ary projects in
Pun8udutNu Srilanka every year. tjonations paid for theyear 2024 amountedto £61.97112023.. £43.4391 duringthe
year.
Approved by the trustees and signed on tis behalf by
Sinnadurai KirupanaThthavel
Date".
Page 4

LEWIS ASSOCIATES
INDEPENDETrn EXAMINER'S REPORTTO THE TRU5fEES OF PUNGUDUTIVU WELFARE ASSOCiATION IUKI
I report to thè charity trustees on my examination of the actounts of PUNGUDUTIVU WELFARE ASSOCIATION IUKI
forthe year ended 31 December 2024.
Responsibilit*s and basls of report
As the charity trustees ofthe Trustyou are responsibleforthe preparation of the accounts In accordance with the
requirements of the Charities Art 2011 l*he Ati'l.
I report in respect of ffly examination of the Trust's actounts carr¢ed out under SectTron 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission under
Section 1451Sllbl of the Act.
Independent exarniner'sstatemÈAt
I have completed my examination. I confirm that no material matters have come to my attention in connection
with the examinatson giving me txuse to believe that in any material re5pect=
accounting records were not kept in respect of theTrust as required by Secbon 130 of the Act. or
the actounts do not accord wtth those records,. or
3. the accounts do not compty with the applicable requirements concerning the form and content of accounts
set out in the Chartties (Accounts and Reports) Regulations 2(￿ other than any requirement that the account5
give a true and fair view whith is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters In connection wtth the examination to which attention
should be drawn in this report in orderto enable a proper understsndingof the accounts to be reached.
Lewis Associate5
75 Coniston Gardens
London NW9 OBA
NW9 OBA
OATE 04- IX- ZoXS-
Paga 5

PUNGUDUTIVU WELFARE A5YXIATJON IU.LI
STATEMENT OF FINPJKIAL ACTIIIrnES
FOR THE YEAR ENDED31 DECEMBER 2024
Totsl
2024
Total
2023
fvnLts
nds
Incom
from:
Donations and legacies
80.392
80,993
78,9LK
Othertrading attithties
2b
Income from ifftvÈ5tment
374
374
288
Total In¢omt
80.766
601
81.367
79.188
nditure on:
Raising funds
Charitable artivities
Other Expenditure
Governance costs
23.318
1.681
61.971
728
23.318
1.681
61,971
728
24.733
1,246
43,439
758
Totsl Resource5 Expended
87￿99
87.699
70.17S
Net Resources Retsined
16J33}
f4Ji
16.3311
9.013
Fund5 at l January 2024
10.581
21.684
32,265
23,252
Funds at 31 December 2024
22.285
25,934
32,26S
The statement of finar¢cial actmtres include5 all 83in5 and losses rerognised in the yeaf.
All incoming resources and resources expended derNefrom continuing ￿tiVitieS.

PUNGUDLttlVU WELFARE AssoaATION IU.K.)
BALANCE SHEET AS AT31 DECEMBER 2024
Current Assets
Cash at bank and in haftd
Prepayments
26.434
32,265
500
26A34
32.765
Credito
Amounts fèlling due within one year
Net current Assets
51Kl
25.934
32265
Net Assets
25.934
32.265
Dec-23
The funds tsf the charity
Unrestricteij incomefunds..
Restricted income funds-
9110
9110
10.581
21,684
22.285
25.934
32.265
Approved by the trustees and signed on rts behalf by
Sinnadurai Kirupananthavel
i/J3-/90rt-
Page 7

PUNGUDUTIVU INELFARE ASSOCIATION IU.LI
The accompanying ac£ounting policies and note5 form part of thesefinancial StateM￿ts.
NOTE5 FORMING PARTOF ThE FINANCIAL5TATEMETrifs
FOR THE YEAR ENDED 31 DECEMBER 2024
l. Principal knuntln8 Policies
{al Basis of attounting
The financial statements have been prepared in accordance with Accounting and Rewjrting by Charities..
Statement of Recornmended Prattice applicabletocharitie5 preparing their accounts in accordance with the
Financial Reporting Standard applicoble in the UK and Republic of Irdand IFRS 1021 leffective l January 20201-
Icharities SORP IFRS 10211.
Ibl Going con¢em
The trustees have looked ahead for a period in eKcess of 12 month5 from the balance sheet date in fomiing
their assessmentthatthe charrty is a goin8 COllCWn.
The trustees have a5se5sed the thartVs ability to 0￿rnte a5 a going concern for the Thext 12 months from the
date of Signing the financial statements. The charity will not expense MO￿ ihan the income tr ￿ceIve$,
therefore will continueopefatÈn£ on a going concern basis.
(Cl Incomlng resources
Donations
Incorne frorn all Te50uTce5 are based on ornounts receiwdble during the financial perfod, unless they are related
to a 5pecrfic future period, in which case theyare deferred.
In￿stment income
Income from investments is included in the Statementof Finanual Activtties in the period it is receivable and
deferred or accrued accordin8ty.
Gift Aid
Gift aid reclaimable on donat￿ffts to the charity 15 included wr(hin the amount received
Idl Resoyr¢ts expended
Expenditu￿..
All expenditure is included on an accrual basis and 15 recoenised when there 15 a legal orcon5tructive
obligation to pay for expÈAdtture_ All costs have been directly attributed to one of the hjnrtional categories of
resourcÈs expended in the Statement of Financial Activit£es.
Support costs are indirert Costs incurred bn supportin8 the charitable artivitie% and are allocated across the
categories of charitable expenditure.
All upenditure is shown gr055. inclusive of iTrecovernblevAT.
lel Governancè costs
Governance costs itJclude those costs aSSLKiated with meetingtheconstitLrtiollal and Statutory requirements
of the Charity.
lfj Cash and rash eqthlents
Cash is represented bycash in hand and de￿$It$ with financial institutions repayable without penalty on
notice of nirt more than 24 hours. Cash equivalents are highly liqutd investments that mature *n no more than
three months from the date of acquisition and that are readily convertible to known aTnounts of cash wrch
in518nificant risk of change in value.
Creditors
(gl
Short terrn creditors are measured at the tfansartion pri￿. Other financial liabilities, including bank loans, are
measured initially at fair value. net of tran5aLtion costs. and are measured subsequently at amortised tost
Using the effective interest method.
Ihl Taxation
Pun8udutivu Weffare Ass¢xiation (UK) is a re8iSteied charity and accordingly is exefflpt from taxation on its
income and gains fallin8 within section 505 of the Taxes Act 1988 or settion 252 of the Taxation of Chargeable
Gains Art 1992 to the ektentthatthcse are applied to it5 charitable puttK)5e5.
Igl EM￿OYeeS
Page 8
The charity had no employees during 2024

PUNGUDUTIVU WELFARE A550CIATION IU.K.I
NOTES FORMING PART OF THE FINANCIAL sfATEMEKtS Iconlinuedl
FOR ThE YEAR ENDED 31 DECEMBER 2024
2a Income from donation5 and legacies
fund5
funds
Totsl
Totsl
2024
2023
Subscriptions
Donations-Ambulan
Donations-Pension
Donations-Education
Donations-water Tanker
Gfft Aids
1.945
1,945
2.665
17.447
2,320
601
11,430
32,080
14,370
11.430
32.080
14,370
16,031
s9￿5
601
60,426
38,463
2b Iwjmefrom tharitable activities
Unrestricted Restrirtèd
nds
funds
Total
2024
Total
2022
Annual Event
20.567
20,567
40.437
20,567
20.567
40,437
income frorn in¥estmÈiit
Totsl
2024
Total
2023
fvnd%
fvndg
Bank Intere%t recewable
374
374
288
374
374
Expendi￿re on raisingfunds
Total
Totsl
2023
funds
fvnds
Amnual Event Expenses
23.318
23,318
24,733
23.318
23.318
24.733
Expenditure on CharItsb￿ arti¥its
Total
2024
Total
2023
funts
n¢ts
Annual Sports Day
Hall Hire
Printing
Cornputer and Software
72
72
1,358
251
835
225
186
1.358
251
1,246
Page 9

PUNGUDUllVU WELFAREAs￿OATlON IU.LI
NOTES FORMING PART OF THE FINANCIALSfATEMEPITS (Continued)
FOR THE YEAR ENDED 310ECEMBER 2024
Go¥emance costs
Unrestrirted Restricted
funds
funds
Total
2024
Total
2023
Bank Charges
Independent examination fee5
478
478
250
250
728
758
Other expenditure
Unresirirteil Re51rirted
fvnds
funds
Totsl
2024
Total
2023
Support to projects in PungudutiVU-Srilanka
61.971
61.971
43,439
61.971
61.971
43A39
The tru5te&s rec￿Ved no remuneration and %b*re not reimbursed any of their expenses in the period
Creditors
Amountslallingduewithin one year
Total
2024
Total
2023
Accruals
5(M)
5Tr]
10

PUNGUDUTFVU WELFARE ASSOCIATION IU.LI
NOTES FORMING PART OF THE FINANCIAL STATEMEf4TS IContInu￿)
FOR THE YEAR ENDED 31 DECEMBER 2024
Net movements Sn fvnds
Totsl
2024
Total
2023
At l January2024
Net increaseldecreasel in funds
32265
163311
23252
9.013
At31 December 2024
25.934
32,265
10 AnatyEis of net assets between fvnds
Totsl
2024
Totsl
2023
fund5
Current assets
Current liabilities
4.750
Is￿}
21,684
26A34
150D)
31765
Isoo}
4250
21.684
25,934
32,265
Page11