Kill People Limited Charity No. 1151262 Company No. 07702324 Trustees. Report and Unaudited Accounts 31 December 2022
Kill People Limlted Contents Pages 2to4 Tru5tees' Annual Report Independent Examiner's Report Statement of Financial Activities Summary Income and Expenditure Account Balance sheet Statement of Cash flows Notes to the Accounts IOto15 Detailed Statement of Financial Attivities 16to17 Page I
Kill People Limited Trustee5 Annual Report The trustees, who are also directors of the charity for the purpose5 of the Companie5 Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2022. REFERENCE AND ADMINISTRATIVE DETA]LS Company No. 07702324 Charity No. 1151262 Principal Offlce 92 Wembley Park Drive Wembley HA9 8HW Registered Offlce 92 Wembley Park Drive Wembley HA9 8HW Directors and Trustees The Oirectors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees seNed during the year.. W.S. Francis V. Krishnapillai M. Paramalingam G. Ramanathan S. Ratnam T. Sivalingam S. Subramaniam Company Secretary S. Subramaniam Accountants Flexi Financial Accountant 250 Imperial Drive Harrow HA2 7HJ Bankers Hsbc Bank PIC 2 Craven Rd Paddington London W2 3PY Page 2
Klli People Limited Trustees Annual Report OBJECTIVES AND ACTIVITIES The KILI PEOPLE charity helps with the educational, medical, and economical needs of their self-development and empowerment in the North and East provincial areas of Sri Lanka. We have Gatherings of Kilinochchi District People who live in the United Kingdom to fundraise and encourage valuable relationships within the next generation of Tamil People both in the UK and in Sri Lanka. KILI PEOPLE work with local governmental Icouncill and non-governmental organisations to establish a variety of projects in Sri Lanka. KILI PEOPLE has carried out following projects for the financial year. Worked with the CSHNA charity in the Netherlands to start a lift irrigation project in Kilinochchi distritt in Sri Lanka which helped 2(K) families to contintje their farming. Participated in the Edinburgh marathon festival in May 2022 to raise funds for educational needs as well as to encourage our members in the UK to keep fit and healthy while prèparing for the marathon. Funds raised from a variety of events, under the name Mission For Education, were used for educational materials for students, digital educational facilities, English language development programs, evening and weekend special classes for slow learners and classes for low socioeconomic students. Supporting regLJlar sports activities in North and East Sri Lanka suth as.. cricket, football, holding 3 mini-marathon and chess. Initiated an Electric Crematoriurn in Kilinochchi during Covid for the whole district population. This Project was started and is now on its final stage. Initiated an Awareness Program for recreational drug users and the general public - especially for school students - in North and East Sri Lanka. This campaign was named ' SAY NO TO DRUGS" and was done with the support of another UK registered charity called JMFOA Ilaffna Medical Faculty Overseas Alumni). Continued the Go Green Globe program with the ongoing aims of planting I million Trees and seeds (Kartpaka Projectl,- clearing recyclable materials from public places and taking it to recycling facilities,. and starting to encourage the use of renewable energy on North and East Sri Lanka. Continued the Bicycle Project for needy students who travel to school from remote villages with no 5Ult3ble alternative transportation. Continued with some food donations to some orphanages who are registered and operated by non-governmental organisations in the Kilinochchi District. Page 3
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Kill People Limited Independent Examiners Report Independent Examiner's Report to the trustee5 of Kill People Limited I report to the charity trustees on my examination of the financial statements of Kill People Limited for the vear ended 31 December 2022. Responsibilities and basis of report As the charity's trustees of the company land also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 20061'the 2006 Act. Having satisfied myself that the financial stzternents of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial Statements as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examlner's statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in accordance with section 386 of the 2006 Act . or the financial statements do not accord with those records,. or the financial statements do not comply with the accounting requirements under section 396 of the 2D06 Act other than any requirement that the financial statements give a 'true and fair, view which is not a matter considered as part of an independent examination,. or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Mr A Ajitkumar AFA Flexi Financial Accountant 250 Imperial Drive Harrow HA2 7HJ 29 December 2023 Page 5
Kill People Limited Statement of Financial Activities for the year ended 31 December 2022 Unrestricted funds Total funds Total funds 2022 2022 2021 Notes Income and endowments from: Donations and legacies 76,195 76,195 54.859 Total 76,195 76,195 54.859 Expenditure on: Raising funds Charitable activities Other 25,704 52,629 2,899 25,704 52,629 2,899 45.614 1,733 Total 81,232 81,232 47,347 Net gains on investments Net lexpenditurellincome Transfers between funds 15,0371 15.0371 7,512 Net lexpenditurellincome before other gains/llossesl 15.0371 15,0371 7,512 Other gains and losses Net movemènt in fund5 15,0371 15,0371 7,512 Re¢ontiliation of funds: Tot81 funds brought forward 17,531 17,531 10,019 Total funds carried fonvard 12,494 12.494 17,531 Page 6
Kill People Limited Summary Income and Expenditure Account for the year ended 31 December 2022 2022 2021 Income 76,195 54,859 Gross Income for the year Expenditure 76,195 54,859 81,232 47,347 Total expendlture for the year Net lexpenditurel/income before tax for the year 81,232 47,347 15,0371 7,512 Net (expenditure l/income for the year 15,0371 7,512 Page 7
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Kill People Limlted Statement of Cash flows for the year ended 31 December 2022 2022 2021 Cash flows from operating activities Net lexpenditurellincome per Statement of Financlal Activities 15,0371 7,512 Adjustments for: Increase in trade and other receivables 11,2241 Net cash lused inllprovided by operating activities 16,2611 7,512 Net cash from investing activitles Net cash from financing artivities Net Idecreasel/increase in cash and cash equivalents 16,2611 7,512 Cash and cash equlvalent5 at the beginning of the year 17.003 9,491 Cash and cash equivalents at the end of the year 10,742 17,003 Component5 of cash and ¢a5h equivalents Cash and bank balances 10,743 17,003 10.743 17,003 Page 9
Klli People Limited Notes to the Accounts for the year ended 31 December 2022 l Accounting policies Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective I January 20151 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Change in basis of accounting or to previou5 accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserye representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Restricted funds Income Recognition income of Income is included in the Statement of Financial Activities ISOFAI when the charity become5 entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with Where income has related expenditure the income and related expenditure is related expenditure reported gross in the SOFA. Donations legacies and Voluntary income received by way of grants, donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gift5 gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditurel and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/llossesl on This includes any gain or loss resulting from revaluing investments to market value TevaluatlDn of fixed at the end of the year. assets Gains/llossesl on This includes any gain or loss on the sale of investments. investment assets Page 10
Kill People Limited Notes to the Accounts Expenditure Recognition expenditure of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and 15 reported as part of the expenditure to which it relates. Expenditure on These comprise the costs asSOClated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs inturred by the Charity in the delivery of its activities and charitable activities service5 in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any auditlindependent examination fees, costs linked to the Strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocèted to a particular activity. Grants payable Governance costs Tamatlon The charity is exempt from corporation tax on its charitable activities. Freehold investment property Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise. Stocks Stock is included at the lower of cost or net reali5able value. Donated item5 of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposit5 Wlth banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and Cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 11
Kill People Limited Notes to the Accounts Research and development Expenditure on research and development is written off in the year in which it is incurred. Foreign currencies Monetary assets and liabilities denominated in currencie5 Other than the functional currency of the charity are translated at the rates of exchange prevailing 3t the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date th2t the transaction occurred. All exchange differences are are taken into account in arriving at net incomelexpenditure. Leased assets Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership an asset, the lease treated as finance lease. Leases which do not transfer SLJb5tantially all the risks and rewards of ownership to tharity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower. at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised accordance with the charity's policy on borrowing costs. A55ets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases. such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental. expense on a straight-line basis. Pension costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment5 obligations. The contributions are recogni5ed as expenses when they fall due. Amounts not paid are shown in accruals in the b31ance sheet. The assets of the plan are held separately from the company in independently administered funds. Receipt of donated goods, facilities and services All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. Page 12
Kill People Limited Notes to the Accounts 3 Statement of Financial Activitles- prior year Unrestricted funds Total funds 2021 2021 Income and endowments from.. Donations and legacies Total 54,859 54,859 54,859 54,859 Expenditure on: Charitable activities 45.614 45,614 1,733 Other 1,733 Total 47,347 47.347 Net income 7,512 7,512 Net income before other gainslllosse5} Other gains and losses: 7,512 7,512 Net movement in funds 7,512 7,512 Reconciliation of funds: Total funds brought forward Total fund5 carried forward 10,019 10.019 17,531 17,531 4 Income from donations and legacie5 Unrestricted Total Total 2022 2021 Donationslcharity Box/HMRC Gift aid Family Support/Covid 19 supportlNambikk31 Project/Crematorium Mission for Education and 5upport/BikelSports/Events Karpaga Project/Flood Relieflother Donations 3,041 3,041 9.727 17,650 17,650 33,302 54,424 54,424 5,340 1,080 1,080 6,490 76,195 76,195 54.859 Page 13
Kill People Limited Notes to the Accounts 5 Expenditure on raising funds Unrestricted Total 2022 Total 2021 Costs of generoting voluntary income Mission for Education and Support/BikelSports/Events 25.704 25,704 25,704 25,704 6 Expenditure on charitable activitles Unre5tTirted Total Total 2022 2021 Expenditure on choritoble (Jttivities Tree Planting/Other Projects 6,149 6,149 11,978 Self-employedjcrernatorium 13.300 13,300 17,012 Family 5upportlBikelSOAS Governance cost5 33.180 33,180 16,624 52.629 52,629 45,614 7 other expenditure Unrestricted Total Total 2022 2021 Employee costs- SL General administrative costs 517 517 2,382 2,899 2,382 2,899 1,733 1,733 8 stsff costs No employee received emoluments in excess of £60,000. 9 Debtors 20Z2 2021 Other debtors Prepayments and accrued income 1,774 550 1,774 550 10 Creditors: amounts falling due within one year 2022 2021 Accruals 23 22 23 22 Page 14
Kill People Limited Notes to the Accounts 11 Movement in funds Incoming resources (including other At l January gainsllossesl 2022 At31 December 2022 Resources expended Restrirted funds: Unrestricted funds.. General fund5 17,531 76,195 181,2321 12,494 Totsl funds 12 Analysls of net a55ets between funds 17,531 76,195 181.2321 12,494 Unrestrhrted funds Total Net current assets 12,494 12,494 12,494 12,494 13 Reconciliation of net debt At31 December 2022 At lJanuary 2022 Cash flows Cash and cash equivalents 17,003 17.003 16,2601 16,2601 10,743 10.743 Net debt 17,003 16,2601 10,743 14 Related party disclosures Corttrollin9 porty Page 15
Klll People Limlted Detailed Statement of Financial Activities for the year ended 31 December 2022 Unrestricted funds 2022 Total funds 2022 Total funds 2021 Income and endowments from: Donations and legacies Donations/Charity 8oxlHMRC Giftaid Family Support/Covid 19 support/Nambikkai Projectlcrematorium Mission for Education and Support/8ike/Sports/Events 3,041 3,041 9,727 17,650 17,650 33,302 54.424 54.424 5,340 Karpagè ProjectlFlood Relieflother Donations 1,080 1.080 6,490 76,195 76,195 54,859 Total income and endowments 76,195 76,195 54,859 Expenditure on: Costs of generating donations and legacies Mission for Education and Support/Bike/Sports/Events 25,704 25,704 25,704 25,704 Total of expenditure on raising funds 25,704 25,704 Charitable activities Tree Plantinglother Projects Self-employed/CrematDrium Family Support/BikelSOAS 6.149 13,300 33,180 52,629 6,149 13,300 33,180 52,629 11,978 17,012 16,624 45,614 Total of expenditure on charitable activities 52,629 52,629 45,614 Employee costs- SL Temporary staff 517 517 517 517 General administrative costs, including depreciation and amortisation Bank charges Software, IT support and related costs Stationery and printing Subscriptions 2,110 146 2.110 146 1,615 105 113 113 13 13 13 Page 16
Kill People Limited Detailed Statement of Financial Activities 2,382 2,899 2,382 2,899 1.733 1,733 Total of expenditure of other costs Total expenditure Net gains on investments 81,232 81,232 47,347 Net lexpenditurel/income 15,0371 15,0371 7,512 Net lexpenditurellincome before other gains/llosse51 Other Gains 15.0371 15,0371 7.512 Net movement In funds 15.0371 15,0371 7,512 Reconcillation of funds.. Total funds brought forward 17,531 17,531 10,019 Total funds carried forward 12,494 12,494 17,531 Page 17