REGIsfERED COMPANY NUMBER: 09106245 (Engl#nd and Wal¢s) REGisfERED CHARITY NUMBER: 1161741 rt of the Unaudi ulle 2025 Williams Chartered Accountants Jade House 67 Park Royal Road ndon NWIO 7JJ
Otte on ohtents ofthe F. Statemeu Pag¢ Report of fv TtlL8tffs Independent Exami[5 Report Statement of Firtancial Activities Balance Sheet Notes to the Financial Statements 8 to 11 Detyiled Statement of Finan¢iai A¢tiviti¢s 12
One Child Foundation Ltd Re rt ftheT for Year En ed 30 Jun¢ The trustees who a180 directoty of th¢ charity for the purposes of the Compani¢s Act 2006, present their reFQrt with the finemcial Statements of the Charity for the year ended 30 June 2025. The trustees hav¢ adopted th¢ provisions of A¢Uting and Reponing by Charit1¢5.' Statement of Recommended Practice applicable to elwiiies preparing their a¢courtts in accordattce with the Financial Rew)rting Sthndard applieable in th¢ UK and Republi¢ of Ireland (FRS 102) (¢ff¢ctive l January 2019). Page I
On¢ 'Id Foundation Ltd R¢ rt of the Trust¢¢s for the Year Etjded 30 Je 2025 OWEcfivES AND AcfiviTIES Objertiyes •nd activities for publie beDefit The object of the charity is to relieve hunger and promofr educatiOD amon8 the destXDJte Children iti Sri L The truste¢5 ¢onfimi that they have referred to th¢ guidance eorttained in the Charity Cornmi5sion's general guidan¢¢ on public benefit and in particular its supplcmentary publi¢ ben¢fit guidance on advancing education when reviewing the chatity's aims and obje¢tiv¢s aftd in plgnning activities. There hav¢ bwi no Merial ¢bge$ iii the obj¢ctive5 or poIÉcLes of the charity durirtg the year. StrAte8y to achieve ¢he cb8rity'$ obJertiV¢8 In keeping with the dhos of the Charity 'to relieve hung¢r and promote education arnong the d¢stitirt¢ children of Sri Lanka" the FOuderS and th¢ir friend5 sponsor a number of children on 8 one-to-one b&8is. In additio other well-wishers and wmpa5sionat¢ ¢orEx)rate entities sp)nsor Th¢ Midday Meajs PrograMll and th¢ Children's EduClon Pre5 on a non-sp¢cific basis. Review of etlvl¢tes OUR ML&siof4: "TO relieve hullger Among ¢he destitute ehlidren In Sri LaDka and offer edutatlon as the nw)$t effettlveway for them to eSCApe their cycl¢ of Verty' One Child Foundaiion fornied fifteen y¢ar$ ago after the war in Sri Lanka ended, by a sma]I 0Up of friends and family m¢mb¢rs keen to help th¢ orph8ncd children there. Our initial aim was to provide funds from our ow) ¢aming$ and swbn50r the education and upkeep of a handful of children. By the end of the second y¢ar. oth¢r charitable IT]VidualS joined OCF and started to sponsor molr and more childTen. Today. what start¢d as a privat¢ spon50rship programme has grovm to benefit around 420 childr¢n in 23 SclKJols and over 40 young adults in 8 Univet51ties. We foresee these numbers grow wh year. The Midday Programnw w¢ ran 5UCCeSsfully f¢edin8 over 11.500 children in more than 100 h0O1¥ wa8 taken over by the Govemm¢nt of Sri Lanka in 2018. Instead. wc are currently offering midday meals in a large school and nutriti(xJal meals in a nursery sch(x>l. both were identified &8 particularly in n¢ed. In addition. we d]ded to offer 5elf-help s¢h¢m¢s for some of the orph8nag¢s ond families. We fimded three vegetable farn and supplied 8 cows to them which have multipli¢d to 18 irt number and are now helping tt) feed 90 children witlLOUt any fjJrth¢r help from us. During 2019 to 2025. we proNided over 1200 chicken coops with 12,000 chieks to over 1200 families free of charge. The chicks ar¢ doing well a[ are helping to feed th¢s¢ families. OCF acquired a new Auto Rickshaw and gifted 1¢ to a poor woman with two s¢verely difftrentlythled Childr so sh¢ could tsk¢ thern to school at the same time rnak¢ a living by transporting other children to their s¢hools. ()CF also funded the Construction of a Tuition C¢ntr¢ for poor families and donated rAore thon 1.5(Kl school bags sho¢s and various slationery to or children iti vaTiOUS h0O]S. In the ILSt five year& OCF supplied Dry Rations io more than 9,000 families Cooked Fry)d to nK)re thatt 8,000 families during f¢stiv81 times and during natural diSer5 such as flry)ds & Covid-19. Even though we currently work mainly with Catholic Schools and Orphanages, we have no religious or COMM1 pr¢fer¢nees ill identifying the children help. In our ¢y¢s, they are au our child. The Founders aTe committed to the task of relkevin8 poverty and offering education to as many children a5 Possible. With the help anil support of ow sponsors and ¢ompassionate COTporate supportern we are continuing to achieve our aim each y¢ar and are deteTtnined to increase the number of beneficiaries every year. The Charity is athninisteJEd ¢nÉirely on A yo1tary basis. No r¢mun¢rion or admini$traliv¢ ¢xpenses is paid or reimburned to the Trusfees. including to those lly to Sri Lattka io visit the schools and the children Ch year. Page 2
One Child Foundation Sri Lanka Ltd Re rt of the Tntstees for the Year Ended 30 June 2025 ACHIEVEMENTS AND PERFORMANCE Our eblev¢ments kn 2024n5 Under our Midday Mea]s Progrdrnme, help¢d to feed over 11,500 ¢hildren in over 100 schools up to 2018. Thi$ pro8ranmK was taken over by the Government. Currently, provide rnidday m¢aLs in one school and nutritional rneals An one nursery. Under ow Education Programme, w¢ cueIY sponsor over 420 children at 23 h()ts and 40 young adults in 8 universities. OCF also fimd¢d farn]s for thre¢ otyhanage4 suppli¢il 5¢v¢ral cows, nxTrre 1,200 chi¢ken )ops and 12.000 chicks. OCF also supplied more than 9.000 Dry Ration5 and 8.01)O c(ked Meals to feed l?,000 families during COVtD tA>ckdowJs. floo&s and aftenvards. OCF a]so donated Rslm to those affected by the ierrorists, Eombs in 2019 and swlied a n¢w Autt> Rickshaw to a wor ]Tr)th¢r to enable her to thke h¢r differently-abled children to sclk)ol. In th¢ last 4 yew5, IXF ¢onstn]cted 6 toilets for PCA)r familles and fimd¢d water and el¢ctri¢ity supply to another 7 families. all in r¢mote area5. We ¢onstru¢ted a Hostel for 50 poor thÈldren in a Jlmote area and furnished it 4s well. IXF 1$ also in the process of constntilIg another smaller H05tcl for 25 girls in ther $mall tow OCF Trusteeg are wnfident thatthe llumb¢r of ben¢ficiaries will continu¢ to rise in the comin8 yew%. srRUCTURE. GOVERNANCE AND MANAGEMENr Strnetur& gov¢rn4nce gnd mDagemen¢ CODStitution The charity is Constitut as a company limited by guarantee aTKi is gov¢rned by its Meny)t8ndum and Articles of Association dated 27 June 2014. artd is registered aq a charity with the Charity Commisslon. Organisational structum The Frtiwer io appointn¢wtruss 18 vested in the current board. Th¢ chair of trustees is responsibl¢ for the induction of any new truse, which involv¢8 amweness of a truske's sponsibilities. th¢ gov¢rniDg documetrt, administrative procedures, the history attd philosophical approa¢h tt> the The trusttts m¢¢t atvarious times in the year to consider which charities should receive th¢ir Support. The Chairnian of the Truses visits the schools and meets all the children each yeAr and b¢d on his recommettdatio the Trustees meet to CODsider Mthi¢h cl)ildr¢n in which schools should r¢Rive OCPS support each year. Tr students, p¢rfornwices are reviewed quart¢rty by the Trn8t¢¢s. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company nurnber 09106245 {Bngland a]]d Wales) Rtgistered Cbarity number 1161741 R¢*t¢r¢d "Shanth 13 Galley knle Barn¢t Hertfor(L%hire EN5 4AR Trustees J M Manuelpillai E I Shanthakumar Mts L S Timothy Page 3
e Child FOUd8110 Sri Lanka Ltd Re rt of the Truste for the Y Ended 30 Jun¢ 2025 REFERENCE AND ADMINISTRATIVE DETAILS IDdependent EKirnlner Denver Dias Williams Chartered Accourttants J&Je Houge 67 Park Royal Road IKJndon NWIO 7JJ Approved by orderof the board of twst¢¢5 on 27 April 2026 and sId on its behalf by.. J M Manuelpillai- Trustre Page 4
Inde ent Examinels R¢ rt to the Tt1¢5 of ODe Child Foundation Sri Lftta Ltd Independent exarniner's report to the tTU8tees trf One Child FoutMJAti•n (Sri L8llkA) Ltd fthe cpanY') I report to the charity trustees on my exarnination of the accounts of the Company ftlr the year ended 30 June 2025. Responsibiliti¢s •nd b#$is of rep)rt As th¢ charity's irustees of the Cornpany {find also its directors for the purp)ses of Company law) you ar¢ responsible for the preparation ofih¢ accounts in 8cWrdae with the r¢quirements ofthe Companie5 Act 2006 (Ihe 2006 Ac Hwving sati8fi¢d myself that the atcounts of the Company are Mt require4J to b¢ audited under Part 16 of the 2006 Act and are eligible for Independent examination, I report ill respect Cpf my exami10 of your charity's a¢coullts as ¢arried out undtr Section 145 of the Chariii¢$ Act 2011 {%he 2011 A¢t'). In c8nying oul my exaTnitiation I have followed the Directions given by the ChaTity Commission under S¢ctiOn 145(5} (bl of the 2011 Act. IMdepend¢m¢ ¢x4miller's st4t¢ment I have completed my exarninAtion. l ¢onfitTr that no matters have come to my atte10 in connection with the ¢xaminatioll giving m¢ Cause to believe: accounting record5 were noi kept in resPt ofthe Company as reqUid by Sertion 386 of the 2006 Ac¢ or the aWits do not accord with those records. or the accounts th) nol comply with the aunting requirements of Seetiort 396 of the 2006 Act other than any requir¢m¢nt that tht accounts give a true and fair view which 1$ not a matter Considered as p&rt of an inde*t examination. or the COUnts have not been prepar¢d in accordance with the methcxts and principles of the Sty¢menl of Recommended Practiee for accounting 8nd reporting by chariti¢$ (applieableto charities preparing their accounts in a¢cordanee with the Financial R¢]X>rting Standard applicable in th¢ UK at Republic of Ireland {FRS 102)). I bave no conc¢ms and have com¢ acros5 no other matters in connectiott with the examination to which attention should be drawn in this report in orderto enable a proper understsnding of th¢ accounts to be r¢aChj. Denver Dia5 Williams A¢ntants Jade House 67 Park Royal Road Londo NWIO 7JJ 27 April 2026 Page S
Foundation Sri IAnka Lid Stat¢ment of Finftnciat A¢ ivities for the YearEnde June 2 30.6.25 Unre5trict¢d fuTJd 30.6.24 Total filrtds INCOME AND ENDOWMEiYfs FROM Donations and legacies 78.523 63.888 Oth¢r fimd-raising a¢tivilie5 52.704 37.808 Total 131227 101,696 XPENDITURE ON Charitable activities Event Other Cost SpotrShIP & feeding Cost 17,037 664 105.924 25,911 287 76.852 Other 175 Totsl 123,800 103,050 NET INCOMEI{EXPENDITURE) 7,427 {1 J54) RECONCILL4TION OF FUNDS Total fill5 bnught fonvard 95.184 96.538 TOTAL FUNDS CARRtED FORWARD 102,611 95.184 The notes ftsrn) part of thes¢ financial statettlents Page 6
Balance Sh et Ju 202 30.6.25 U]mtri¢ted 30.6.24 Totsl fijttds Notes CURRYNT A&8ETS Cash at bank 102,611 95,184 NET CURREIYT ASSETS 102,611 95,184 TOTAL ASSETS LE&S CURRENT LIABILrrIES 102.611 95.184 NET ASETs 102.611 95,184 FUNDS Unrestricted fi]nds 102.611 95,184 T(YfAL FUNDS 102,611 95.184 The charitable Company is entitled to exemption from audit ter Section 477 of the Companiw Act 2006 for the year ended 30 June 2025. The members have rK>l required the wmpany to obtain an audit of its finan¢ial 5ÈtheTts for the r ended 30 June 2025 in a}rdance with S¢ction 476 of the Cornpanies Act 2006. Th¢ tnt¢¢5 a¢knowledge their r¢sw)nsibilities for (a) ensuring that the charitable company keeps accotIllg r¢¢ords that comply with Sections 386 aTKi 387 of the Companies Act 2006 and preparing financial $ements which give a tsve and fair view of the stst¢ of affairs of the charttable company as at the end of ea¢h fJn8ncial year aTJd of its surplus or deficit for each financial year in accordance with the r¢quir¢m¢nts of Sections 394 395 and whith Ot1WIse mplY with the requirements of the Componi¢$ Aet 2006 rclating financial statsm¢nts, so far as applicable to the charitable company. (b) Th¢se financial stalement5 have been pr¢pared in ac40rdallc¢ with the provisions applicuble to charitable companies subj¢ct to the srnall companies regime. The financial statements w¢r¢ 4roYed by the Board of Trste¢s and authorised for issue on 27 April 2026 aLd we signed on its behalf by.. J M Manuelpill8i- Trustee The notes fonn part of these financial stat¢ments Page 7
One Child Foundaiion Sri Lanka Ltd Nots$ to th¢ Financi Statements forthe Y¢4r Ended 30 June 2025 ACCOUNTING POLICIFS BAsi5 of prepArAn¥ the fiD•ne1 stateDnIS The financial statements of the charitable company, which 15 a public benefit entity under FRS 102. have been prepaTed in aceordance with the Charities SORP {FRS 102) 'AceountÉng and Reporting by Charities: Sthtement of Reeommended Practice applicable to tharities preparing tbeir accounts in aecordatsce with the FInCIal Reporting Standard applicable in the UK and Republic of treland (FRS 102) {effe¢tive l January 2019),, FinaThcial Reporting Standard 102 'The Fithan¢ial Re[)rtIng Srandard applicable in the UK and Republic of Ireland, and the Companies 2006. The fstYdncAal stst¢ments h&Y¢ been prepared und¢r the historical w$t conventio JDeome All income is recognised in the stsiement of Financial Activities once the charity has entitlement to the fijnds. it is probable thatthe income will be received and the amount Can be m¢&8ured reliably. Expendi¢ur¢ Liabilities are recognised &8 expenditure &5 as there 15 8 legal or constructive obligation committing th¢ charity io that expendiiiir4 It is probable that 8 traDsfrr of economic benefits will be required in settlement and lh¢ aK)Unt of the obligation can be measuted reliably. Expenditure is a¢vnted for on An arua]S basis and has been ¢lassified u]Nler headings tbai aggregate ail cost related to the ¢ategory. Where cosis c4nnot be directly attributed to parti¢ular headin&s they have been allocated to activities on a basis consistent with the use of Tes01]¢$. Txatlon The ehaNty is exempt from corporation t&x ott its clwitabl¢ activities. Fumd #eeounting Utvestricted fUAS can E¢ wd in accordanc¢ with the clwitabl¢ objectives atthe disrtion of the te¢s. Restrict¢d fimds can only be US for particular restricted purpos¢5 Within the objKts of the Gharity. RestrilOn8 aTiSe when sp¢cified by th)nor or when furtds are rnised for parti¢ulAr restricted pw. Furth¢r explanation of the natur¢ and purpos¢ of filnd ts included in th¢ no$ to the finan¢iai 5tatem¢nts. OTHER FUNIkRAISING ACTIVITIES 30.6.25 30.6.24 Cbarity event & Adverts on Antjual Progtf5s R¢port 52.704 37.808 TRUSTEES. REMUNERATiof4 AND BENEFITS There were no trustees, remwierntion or oth¢r benefits for the year ¢nded 30 2025 nor for the year a]ded 30 June 2024. Trustees, txpense4 There We no trustees, exp¢ns¢s paid for the year ended 30 June 2025 nor for IIK year ettded 30 June 2024. Pag¢ 8 contitwed...
ne Child Foundation Sri tatjka Ltd Notes to the Financial Stst¢me forth Year Ended OJ ne2025 - continued STAFF cosrs The aVee monthly numberof employees during the yedr was as folloThT: 30.6.25 30.6.24 No ¢rnploytts trC¢lv ¢molurncnts in exc of £60.000. COMPAIL4TTVES FOR THE STATEMENf OF Fll¥ANCIAL ACTIVITIKS Unttstrieted fijnd ]NCOME AND EIYI)OWMENTS FROM Donations legacies 63.B88 Other fill-TlSing activities 37,608 Tot1 101,696 EXPENDITURE ON Cbaritble 4clivities Evt Other c4)st Sponsorship & feeding cost 25.911 287 76,852 T•rt4l 103.050 ET INCOMEIIEXPENDrruRE) (1,354) RECONCILIATION OF FUNDS Total funds bn)u8ht fonvard 96,538 TOTAL FUNDS CARRIED FORWARD 95.184 MOVEMENT IN FUNDS Net movement irt filnds At 1.7.24 30.6.25 UDrestrie¢ed funds Genera] fid 95,184 7,427 102,611 TOTAL FUNDS 95,184 7.427 102,611 Pa8e 9 corttinued...
One Child Foundation Sri Lallka Ltd Notes to the Fiti8nC ments- continu¢ Ended 30 Junt 2025 MOVEMENf IN FUNDS- eolltinyed Nei moveTTh¢nt in funds, iD¢luded in the above are as follows: Incoming Resources expended Movement in filnds Unrtstricted funds General fid 131,227 (123,800) 7.427 TOTAL FUNDS 131.227 (123.800) 7,427 cOmn¢¢S for movement in funds Net K)vement in funds At 30.6.24 At 1.7.23 UMre5trieted funds G¢n¢ral fimd 96,538 (1354) 95.l84 TOTAL FUNDS 96,538 (1.354) 95,184 Comparative net nxTrvement in funds, included in the above ar¢ as follows.. Inwmin8 resourees R¢sourees Movement expended in funds Unrestriet¢d funds Generdl fund 101,696 (103.050) (1,354) TOTAL FUNDS 101,696 (103.050) (1,354) A cunYntyeaT 12 months and prior year 12 rnonths combined Fosilion is as follows: Net vement itt funds At 30.6.25 At 1.7.23 Unrestricted fullds Gen¢ral fid 96,538 6.073 102.611 TOTAL FUNDS 96.538 6.073 102,611 Page 10 continued...
One Child Foundation Sri Lank& Ltd Notes to the Financial Stst¢m¢nl$- Intine0 for th¢ YearEnded 30 June 2025 MOVEMENf IN FUNDS- eontinued A alrrent year 12 ttnths and prior y¢aT 12 months Combined net mov¢m¢nt in fiDMIs. iD¢luded in the above a a5 follows: Incoming resourtts R¢sources expend¢d Movement in fid5 Unrestrlcted funds General thnd 232.923 (226,850) 6,073 TOTAL FUNDS 232,923 (226.850) 6.073 RELATED PARTY DISCLOSURES During th¢ year. tbe Charity received £31.300 (2024 - £10,800) from Sharda Care Limited And £3.268 (2024 £3,625) from JMP Business knsociat¢5. companies in which J ManuelpillaÈ is also director. P¢ 11
One Child Foundation STiLanka Ltd Detsile ment of Financial Ended 30 J 25 vities 30.6.25 30.6.24 INCOME AND ENDOWMELYrs DonatioDs Iwcles Donations & Sdent sponsoh1ps 78J23 63,888 Other fuDd-ralslng ietivitiel Charity event & Adverts on Annual PTr)gress Report 52,704 37,808 Totsl inconthig regource4 131.227 101,696 EXPENDITURE Ch*rltAble a¢¢lvitie5 Education & feeding pro8fdmme Hall hir¢ Band li8htirtg & mwician 105.924 3.769 13268 76.852 2.474 23.437 122.961 102.763 Other Athninistrative costs 175 Support u$ts Governance fosts BAnk ¢harges 664 287 Totsl Tegour¢es ended 123.800 103,050 Net Ineomel{exp¢DdituYe) 7.427 (1.354) This page does not form part ofthe statutory financial staternents Page 12