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2024-12-31-accounts

Kili People Limited

Charity No. 1151262

Company No. 07702324

Trustees' Report and Unaudited Accounts

31 December 2024

Kili People Limited Contents

Pages
Trustees' Annual Report 2
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Statement of Cash flows 9
Notes to the Accounts 10 to 16
Detailed Statement of Financial Activities 17 to 18

Page 1

Kili People Limited Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 07702324

Charity No. 1151262

Principal Office

92 Wembley Park Drive Wembley HA9 8HW

Registered Office

92 Wembley Park Drive Wembley HA9 8HW

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served 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 Plc 2 Craven Rd Paddington London W2 3PY

Page 2

Kili People Limited Trustees Annual Report

OBJECTIVES AND ACTIVITIES

KILI PEOPLE help health, educational and economical needs who urge for their self-development in North and East cities in Sri Lanka. Gathering of Kilinochchi District People who lives in England and encouraging valuable relationship on next generation of Tamil People KILI PEOPLE works with local non-governmental organisation to establish all the projects in Sri Lanka. KILI PEOPLE has carried out following projects for the financial year.

• Assistance was provided under the umbrella of the Kili People organization’s Vision for DELFT Development with DELFT Oorum Uravum.

• Kili people UK extend their valuable hands to raise the funds those children affected by Neuro Developmental Disorders particularly Autism Spectrum Disorders.

• Kilipeople Digital Education (e-learning) uses technology to provide accessible, personalized, and resourceful learning. This includes supporting tech-enhanced classrooms, such as those equipped with a Smart Board donated by Kilipeople, as well as fully online and offline courses.

• Under the MISSION FOR EDUCATION, Kili People have facilitated support for the education of students in the homeland.

• Kilipeople is a charity that helps communities, especially in Sri Lanka's Kilinochchi District, including during floods. When floods hit, Kilipeople steps in to provide urgent help like food, clean water, and hygiene supplies to families whose homes are affected. They also work with local groups to make sure aid reaches those who need it most, helping people recover and rebuild their lives after the disaster.

• Kilipeople supports medical education by providing financial aid and resources for healthcare training and initiatives, particularly in the Kilinochchi District of Sri Lanka.

• Kilipeople, among its various charitable activities in the Vanni region of Sri Lanka, may offer general support that indirectly benefits visually handicapped individuals, while the Vanni Association for Visually Handicapped is a prominent and dedicated charity specifically focused on providing direct assistance and empowerment to the visually impaired community in the Vanni.

• Cultural Musical & Dinner Fundraising Event-

Kilipeople’s Mega Night was hosted by Kilipeople Charity in London. The event featured live music, cultural performances, and a dinner showcasing Sri Lankan and South Indian cuisine. It successfully engaged supporters, raised awareness, and generated funds through donations. Thanks were extended to all volunteers, performers, sponsors, and attendees for their support.

• Edinburgh Marathon Festival Participation -

Kilipeople Charity participated in the Edinburgh Marathon Festival to promote health and well-being while raising funds for charitable initiatives. Supporters took part in various race categories, helping to increase visibility, encourage healthy lifestyles, and raise donations. The event was a successful opportunity to engage the community and promote the charity’s mission.

Page 3

Kill People Limited Trustee5 Annual Report ACHIEVEMENTS AND PERFORMANCE We have organized the above projects during the period along with regular projects. We are satisfied with the progress and completion of the projects. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the asset5 of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2(K16 and in accordance with the Charities SORP {FRS 1021. Signed on behalf of the board S. Subramaniam Company Secretary 30 September 2025 Page 4

Kill People Limited Independent Examiners Report Independent Examiner's Report to the tru5tee5 of Kill People Limited I report to the charity trustees on my examination of the financial statements of Kill People Limited for the year ended 31 December 2024. 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 f inancial statements 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 examiner'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 record5 were not kept in accordance with section 386 of the 2006 Act . or the f inancial statements do not accord with those records- or the financial statements do not comply with the accounting requirements under section 396 of the 2006 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 I reland (FRS 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. FlexiFlnanGial AccouThtoTh1 Fle% House 250 Impetial Drive Haffow , HA27HJ Tul.. Q20369G0265 Mr A Ajitkumar AFA Flexi Financial Accountant 250 Imperial Drive Harrow HA2 7HJ 30 September 2025 Page 5

Kili People Limited Statement of Financial Activities

for the year ended 31 December 2024

Notes
Income and endowments
from:
Donations and legacies
4
Total
Expenditure on:
Raising funds
5
Charitable activities
6
Other
7
Total
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2024
£
94,703
Total funds
2024
£
94,703
Total funds
2023
£
105,209
94,703
32,232
34,720
4,594
94,703
32,232
34,720
4,594
105,209
11,912
73,745
3,807
71,546
-
71,546
-
89,464
-
23,157
-
23,157
-
15,745
-
23,157 23,157 15,745
23,157
28,239
23,157
28,239
15,745
12,494
51,396 51,396 28,239

Page 6

Kili People Limited Summary Income and Expenditure Account

for the year ended 31 December 2024

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net income before tax for the year
Net income for the year
2024
£
94,703
94,703
71,546
71,546
23,157
23,157
2023
£
105,209
105,209
89,464
89,464
15,745
15,745

Page 7

Kill People Limited Balance Sheet at 31 December 2024 Company No. 07702324 Notes 2024 2023 Current assets Debtors Cash at bank and in hand 18,494 32,902 51,396 51,396 18,494 9,745 28,239 28,239 Net current assets Total assets less current liabilities 51,396 28,239 Net assets excluding pension asset or liability 51.396 28,239 Total net assets 51,396 28,239 The funds of the charity Restricted funds Unrestricted funds General funds io io 51.396 28,239 51.396 28,239 Reserves io Total funds 51,396 28,239 These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 December 2024 the company was entttled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibiltties for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 30 September 2025 And signed on its behalf by: S. Subra Trustee 30 September 2025 iam Page 8

Kili People Limited Statement of Cash flows

for the year ended 31 December 2024

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Increase in trade and other receivables
Decrease in trade and other payables
Net cash provided by/(used in) operating activities
Net cash from investing activities
Net cash from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
2024
£
23,157
-
-
23,157
-
-
23,157
9,745
32,902
32,902
32,902
2023
£
15,745
(16,720)
(23)
(998)
-
-
(998)
10,743
9,745
9,745
9,745

Page 9

Kili People Limited Notes to the Accounts

for the year ended 31 December 2024

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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous 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. These are unrestricted funds earmarked by the trustees Designated funds for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Page 10

Kili People Limited Notes to the Accounts

Income

Recognition of income

Income with related expenditure

Donations and legacies

Tax reclaims on donations and gifts

Donated services and facilities

Volunteer help

Investment income

Gains/(losses) on revaluation of fixed assets Gains/(losses) on investment assets

Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.

Where income has related expenditure the income and related expenditure is reported gross in the SoFA.

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.

Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates. These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.

The value of any volunteer help received is not included in the accounts.

This is included in the accounts when receivable.

This includes any gain or loss resulting from revaluing investments to market value at the end of the year.

This includes any gain or loss on the sale of investments.

Page 11

Kili People Limited Notes to the Accounts

Expenditure

Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Expenditure on raising funds These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs. Expenditure on charitable activities These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.

Grants payable 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. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent 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 allocated to a particular activity.

Taxation

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 realisable value. Donated items 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 deposits with 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.

Page 12

Kili People Limited Notes to the Accounts

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.

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 currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at 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 that the transaction occurred.All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at theinception of the lease or, if lower, at the present value of the minimum lease payments.Thecorresponding 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 toachieve 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 in accordance with the charity's policy on borrowing costs. Assets 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 payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance 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.

Page 13

Kili People Limited Notes to the Accounts

Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Statement of Financial Activities - prior year

Statement of Financial Activities - prior year
Income and endowments from:
Donations and legacies
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
Net income before other gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Income from donations and legacies
Donations/Charity Box/HMRC Gift aid
Family
Support/Walks/Health/Nambik
kai Project/Crematorium
Mission for Education and
Support/Bike/Sports/Ondruko
odal/Events
Karpaga Project/Flood Relief/Other Donations
Unrestricted
£
11,713
11,787
67,307
3,896
94,703
Unrestricted
funds
2023
£
105,209
105,209
11,912
73,745
3,807
89,464
15,745
15,745
15,745
12,494
28,239
Total
2024
£
11,713
11,787
67,307
3,896
94,703
Total funds
2023
£
105,209
105,209
11,912
73,745
3,807
89,464
15,745
15,745
15,745
12,494
28,239
Total
2023
£
25,402
27,844
50,138
1,825
105,209

Page 14

Kili People Limited Notes to the Accounts

Expenditure on raising funds

Expenditure on raising funds
Costs of generating voluntary income
Mission for Education and
Support/Bike/Sports/Ondruko
odal/Events
Expenditure on charitable activities
Expenditure on charitable activities
Tree Planting/Other Projects
Self-employed/Crematorium
Family Support/Bike/SOAS
Flood Relief/Covid 19/Drama Support
Governance costs
Other expenditure
Employee costs
Motor and travel costs
General administrative costs
Staff costs
No employee received emoluments in excess of £60,000.
Debtors
Other debtors
Unrestricted
£
32,232
32,232
Unrestricted
£
-
16,133
14,459
4,128
34,720
Unrestricted
£
1,587
1,555
1,452
4,594
2024
£
18,494
18,494
Total
2024
£
32,232
32,232
Total
2024
£
-
16,133
14,459
4,128
34,720
Total
2024
£
1,587
1,555
1,452
4,594
Total
2023
£
11,912
11,912
Total
2023
£
5,438
32,031
36,276
-
73,745
Total
2023
£
687
-
3,120
3,807
2023
£
18,494
18,494

Page 15

Kili People Limited Notes to the Accounts

Movement in funds

Restricted funds:
Unrestricted funds:
General funds
Total funds
Analysis of net assets between funds
Net current assets
Reconciliation of net debt
Cash and cash equivalents
Net debt
At 1
January
2024
28,239
Incoming
resources
(including
other
gains/losses)
£
94,703
94,703
At 1 January
2024
£
Resources
expended
£
(71,546)
(71,546)
Unrestricted
funds
£
51,396
51,396
Cash flows
£
At 31
December
2024
£
51,396
28,239 51,396
Total
£
51,396
51,396
At 31
December
2024
£
9,745 23,157 32,902
9,745
9,745
23,157
23,157
32,902
32,902

Related party disclosures Controlling party

Page 16

Kili People Limited Detailed Statement of Financial Activities

for the year ended 31 December 2024

Income and endowments from:
Donations and legacies
Donations/Charity Box/HMRC Gift
aid
Family
Support/Walks/Health/Nambikkai
Project/Crematorium
Mission for Education and
Support/Bike/Sports/Ondrukoodal
/Events
Karpaga Project/Flood
Relief/Other Donations
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Mission for Education and
Support/Bike/Sports/Ondrukoodal
/Events
Total of expenditure on raising
funds
Charitable activities
Tree Planting/Other Projects
Self-employed/Crematorium
Family Support/Bike/SOAS
Flood Relief/Covid 19/Drama
Support
Total of expenditure on charitable
activities
Employee costs
Temporary staff
Motor and travel costs
Travel and subsistence
Unrestricted
funds
2024
£
11,713
11,787
67,307
3,896
94,703
94,703
32,232
32,232
32,232
-
16,133
14,459
4,128
34,720
34,720
1,587
1,587
1,555
1,555
Total funds
2024
£
11,713
11,787
67,307
3,896
94,703
94,703
32,232
32,232
32,232
-
16,133
14,459
4,128
34,720
34,720
1,587
1,587
1,555
1,555
Total funds
2023
£
25,402
27,844
50,138
1,825
105,209
105,209
11,912
11,912
11,912
5,438
32,031
36,276
-
73,745
73,745
687
687
-
-

Page 17

Kili People Limited

Detailed Statement of Financial Activities

General administrative costs,

including depreciation and
amortisation
Bank charges
Software, IT support and related
costs
Stationery and printing
Subscriptions
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
1,199
-
240
13
1,452
4,594
71,546
-
23,157
23,157
-
23,157
28,239
51,396
1,199
-
240
13
1,452
4,594
71,546
-
23,157
23,157
-
23,157
28,239
51,396
1,712
475
737
196
3,120
3,807
89,464
-
15,745
15,745
-
15,745
12,494
28,239

Page 18