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¢￿U￿ting 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 J￿e 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 M￿erial ¢b￿ge$ 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 FOu￿derS 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 EduC￿lon
Pr￿￿e5 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 diS￿er5 such as flry)ds & Covid-19.
Even though we currently work mainly with Catholic Schools and Orphanages, we have no religious or COMM￿￿1
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 yo1￿tary basis. No r¢mun¢r*ion 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 C￿h 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¢ cu￿e￿IY 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 constn￿tilIg 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 m*Dagemen¢ 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¢wtrus￿s 18 vested in the current board.
Th¢ chair of trustees is responsibl¢ for the induction of any new trus*e, 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 Trus*es 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 FOU￿d8110￿
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 sI￿d on its behalf by..
J M Manuelpillai- Trustre
Page 4

Inde
ent Examinels R¢
rt to the Tt1￿¢5 of
ODe Child Foundation
Sri Lftt￿a Ltd
Independent exarniner's report to the tTU8tees trf One Child FoutMJAti•n (Sri L8llkA) Ltd fthe c￿panY')
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#$is of rep)rt
As th¢ charity's irustees of the Cornpany {find also its directors for the purp)ses of Company law) you ar¢ responsible for
the preparation ofih¢ accounts in 8cWrda￿e with the r¢quirements ofthe Companie5 Act 2006 (Ihe 2006 Ac
Hwving sati8fi¢d myself that the atcounts of the Company are Mt require4J to b¢ audited under Part 16 of the 2006 Act
and are eligible for Independent examination, I report ill respect Cpf my exami￿10￿ of your charity's a¢coullts as ¢arried
out undtr Section 145 of the Chariii¢$ 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 atte￿10￿ in connection with the
¢xaminatioll giving m¢ Cause to believe:
accounting record5 were noi kept in resP￿t ofthe Company as reqUi￿d by Sertion 386 of the 2006 Ac¢ or
the a￿Wits do not accord with those records. or
the accounts th) nol comply with the a￿unting 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¢aCh￿j.
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
Spot￿￿rShIP & 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 fill￿5 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 AS￿ETs
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 ￿t￿er 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¢ tn￿t¢¢5 a¢knowledge their r¢sw)nsibilities for
(a)
ensuring that the charitable company keeps acco￿tIllg r¢¢ords that comply with Sections 386 aTKi 387 of the
Companies Act 2006 and
preparing financial $￿ements which give a tsve and fair view of the stst¢ of affairs of the charttable company as
at the end of ea¢h fJn8ncial year aTJd of its surplus or deficit for each financial year in accordance with the
r¢quir¢m¢nts of Sections 394 395 and whith Ot1￿WIse ￿mplY with the requirements of the Componi¢$ 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¢ 4￿roYed by the Board of Tr￿ste¢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￿ stateD￿nIS
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 FIn￿CIal
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$t
conventio
JDeome
All income is recognised in the stsiement of Financial Activities once the charity has entitlement to the fijnds. it
is probable thatthe income will be received and the amount Can be m¢&8ured reliably.
Expendi¢ur¢
Liabilities are recognised &8 expenditure &5 as there 15 8 legal or constructive obligation committing th¢
charity io that expendiiiir4 It is probable that 8 traDsfrr of economic benefits will be required in settlement and
lh¢ a￿K)Unt of the obligation can be measuted reliably. Expenditure is a¢￿vnted for on An a￿rua]S basis and has
been ¢lassified u]Nler headings tbai aggregate ail cost related to the ¢ategory. Where cosis c4nnot be directly
attributed to parti¢ular headin&s they have been allocated to activities on a basis consistent with the use of
Tes01]￿¢$.
T*xatlon
The ehaNty is exempt from corporation t&x ott its clwitabl¢ activities.
Fumd #eeounting
Utvestricted fU￿AS 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. Restri￿lOn8
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 aVe￿e 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￿-T￿lSing activities
37,608
Tot*1
101,696
EXPENDITURE ON
Cbarit*ble 4clivities
Ev￿t
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] fi￿d
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 fi￿d
131,227
(123,800)
7.427
TOTAL FUNDS
131.227
(123.800)
7,427
cOm￿n¢￿¢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 fi￿d
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$- ￿Intin￿e0
for th¢ YearEnded 30 June 2025
MOVEMENf IN FUNDS- eontinued
A alrrent year 12 tt￿nths 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 fi￿d5
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 & S￿dent sponso￿h1ps
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 e￿nded
123.800
103,050
Net Ineomel{exp¢DdituYe)
7.427
(1.354)
This page does not form part ofthe statutory financial staternents
Page 12