Charity Registration Number 1184089
Abayam-Foundation for Health and Education
Report and Accounts
31 July 2025
Abayam-Foundation for Health and Education Financial Statements for the year ended 31 July 2025
| Pages | |
|---|---|
| Trustees' annual report | 2 to 3 |
| Incorporated financial accountants report to Abayam-Foundation for Health | |
| and Education on the unaudited financial information | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 to 9 |
1
Abayam-Foundation for Health and Education Charity Registration Number 1184089 Trustees' Annual Report
The trustees presents present their report and accounts for the year ended 31 July 2025.
Reference and administrative details
Registered charity name Abayam-Foundation for Health and Education Charity registration number 1184089
Principal office
The trustees
Dr Kanthapillai Parthipan Mr Manickavasagar Jeyakumar Mr Thavatheva Thevarajah Dr Maria Juliyana Gnanarajani Rogers
Structure, governance and management
The charity is an unincorporated organisation consisting of thirteen board members. The committee is elected in a general meeting to serve for a term of two years.
Objectives and activities
The objective of the charity is to improve the health and education of the people by providing free medical clinics, supporting hospitals and schools in North and East of Sri Lanka.
2
Abayam-Foundation for Health and Education Charity Registration Number 1184089 Trustees' Annual Report
Achievements and performance
Abayam - Foundation For Health And Education was established on 27th January 2019 on an informal basis. It was then formalized under a structured constitution as an Association on 21st June 2003 and was subsequently registered as a charity in the UK under registration number 1184089 on 25th June 2019.
Abayam is an independent, not-for -profit, non-political charitable organisation which was formed by a group of non-medical and medical professionals to help and improve the basic health and education in the poor, under resourced and underprivileged areas in Sri Lanka. We have been running free medical clinics (both free consultation and free medicine), providing free medical equipment to poor hospitals, and providing teaching and training to medical and nursing staff. We have also been running free pre- schools in poor remote areas and also supporting poor primary and secondary schools with teachers, teaching materials and equipment and financial support to teaching staff. Our funds come from regular monthly contributions, and from donations for named projects from our members and well-wishes
Financial review
Funds have been raised solely in the UK by way of voluntary contributions.
Details of the income and expenditure are given in the annexed pages.
The trustees' annual report was approved on 21 May 2026 and signed on behalf of the board of trustees by.
Dr Kanthapillai Parthipan President
3
Abayam-Foundation for Health and Education Accountants' Report
Accountants' report to the trusteess of Abayam-Foundation for Health and Education
As described on the statement of financial position, the trustees of the charity are responsible for the preparation of the financial statements for the year ended 31 July 2025.which comprise the statement of financial activities, statement of financial position and the related notes.
You consider that the charity is exempt from an audit under the Charities Act 2011.
In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Supra & Co 82 Cannon Lane Pinner Middlesex HA5 1HR
21 May 2026
4
Abayam-Foundation for Health and Education Statement of Financial Activities for the year ended 31 July 2025
| Donations and legacies Charitable activities Other trading activities Investment income Expenditure Expenditure on charitable activities Administrative expenses Net income/(expenditure) and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds 414,598 - 102,297 - (319,585) 4,744 202,054 38,526 240,580 2025 |
2024 Total funds Total funds £ £ 414,598 175,897 - - 102,297 - - 95 (319,585) (267,784) 4,744 (2,035) 202,054 (93,827) 38,526 132,353 240,580 38,526 |
|---|---|---|
5
Abayam-Foundation for Health and Education Charity Registration Number 1184089 Statement of Financial Position as at 31 July 2025
| Notes Current assets Cash at bank and in hand Net current assets Net assets Funds of the charity Unrestricted funds Total charity funds |
240,580 | 2025 2024 £ £ 38,526 240,580 38,526 240,580 38,526 240,580 38,526 240,580 38,526 |
|---|---|---|
These financial statements were approved by the board of trustees and authorised for issue on 21 March 2021, and are signed on behalf of the board by:
Dr Kanthapillai Parthipan President
Mr Arumaithurai Selvarajah Pirapagaren Treasurer
Approved by the board on 21 May 2026
6
Abayam-Foundation for Health and Education Notes to the Financial Statements for the year ended 31 July 2025
1 General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 49 green Lane, Edgware, Middlesex, HA8 7PZ.
2 Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3 Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Abayam-Foundation for Health and Education Notes to the Financial Statements for the year ended 31 July 2025
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
| 2 Employees Average number of persons employed by the company |
2025 Number 0 |
2024 Number 0 |
|---|---|---|
3 Other information
Abayam-Foundation for Health and Education is a charity bearing charity registration no 1129702. Its registered office is: 49 Green Lane
Edgware Middlesex HA8 7PZ
8
Abayam-Foundation for Health and Education Detailed Statement of Financial Activities for the year ended 31 July 2025
This schedule does not form part of the statutory accounts
| Income and endowments Donations from well wishers Donations by standing order Fundraising activity income Bank interest receivable Expenditure Fundraising activity Education Health Equipments cost AbayamWoman Eye Clinic Community Sports Free Medical clinic & Education centre construction cost KEDT Tution centre construction cost Local co-ordinator expenses Other direct costs Administrative expenses General administrative expenses: Bank charges Exchange Rate Variance IT and Website cost |
Unrestricted funds £ 331,070 83,528 102,297 - 516,895 - 45,440 57,940 40,951 31,305 13,770 18,907 72,541 - 31,119 - 3,013 4,599 319,585 - (4,956) 212 (4,744) (4,744) 2025 |
Total funds £ 331,070 83,528 102,297 - 516,895 45,440 57,940 40,951 31,305 13,770 18,907 72,541 - 31,119 - 3,013 4,599 319,585 - (4,956) 212 (4,744) (4,744) |
2024 Total funds £ 68,205 107,692 - 95 |
|---|---|---|---|
| 175,992 | |||
| - 71,912 46,898 129,304 6,308 - 2,771 - 8,861 - 1,518 212 |
|||
| 267,784 | |||
| 5 2,030 - |
|||
| 2,035 | |||
| 2,035 |
9
Charity Registration Number 1184089
Abayam-Foundation for Health and Education
Report and Accounts
31 July 2025
Abayam-Foundation for Health and Education Financial Statements for the year ended 31 July 2025
| Pages | |
|---|---|
| Trustees' annual report | 2 to 3 |
| Incorporated financial accountants report to Abayam-Foundation for Health | |
| and Education on the unaudited financial information | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notes to the financial statements | 7 to 9 |
1
Abayam-Foundation for Health and Education Charity Registration Number 1184089 Trustees' Annual Report
The trustees presents present their report and accounts for the year ended 31 July 2025.
Reference and administrative details
Registered charity name Abayam-Foundation for Health and Education Charity registration number 1184089
Principal office
The trustees
Dr Kanthapillai Parthipan Mr Manickavasagar Jeyakumar Mr Thavatheva Thevarajah Dr Maria Juliyana Gnanarajani Rogers
Structure, governance and management
The charity is an unincorporated organisation consisting of thirteen board members. The committee is elected in a general meeting to serve for a term of two years.
Objectives and activities
The objective of the charity is to improve the health and education of the people by providing free medical clinics, supporting hospitals and schools in North and East of Sri Lanka.
2
Abayam-Foundation for Health and Education Charity Registration Number 1184089 Trustees' Annual Report
Achievements and performance
Abayam - Foundation For Health And Education was established on 27th January 2019 on an informal basis. It was then formalized under a structured constitution as an Association on 21st June 2003 and was subsequently registered as a charity in the UK under registration number 1184089 on 25th June 2019.
Abayam is an independent, not-for -profit, non-political charitable organisation which was formed by a group of non-medical and medical professionals to help and improve the basic health and education in the poor, under resourced and underprivileged areas in Sri Lanka. We have been running free medical clinics (both free consultation and free medicine), providing free medical equipment to poor hospitals, and providing teaching and training to medical and nursing staff. We have also been running free pre- schools in poor remote areas and also supporting poor primary and secondary schools with teachers, teaching materials and equipment and financial support to teaching staff. Our funds come from regular monthly contributions, and from donations for named projects from our members and well-wishes
Financial review
Funds have been raised solely in the UK by way of voluntary contributions.
Details of the income and expenditure are given in the annexed pages.
The trustees' annual report was approved on 21 May 2026 and signed on behalf of the board of trustees by.
Dr Kanthapillai Parthipan President
3
Abayam-Foundation for Health and Education Accountants' Report
Accountants' report to the trusteess of Abayam-Foundation for Health and Education
As described on the statement of financial position, the trustees of the charity are responsible for the preparation of the financial statements for the year ended 31 July 2025.which comprise the statement of financial activities, statement of financial position and the related notes.
You consider that the charity is exempt from an audit under the Charities Act 2011.
In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Supra & Co 82 Cannon Lane Pinner Middlesex HA5 1HR
21 May 2026
4
Abayam-Foundation for Health and Education Statement of Financial Activities for the year ended 31 July 2025
| Donations and legacies Charitable activities Other trading activities Investment income Expenditure Expenditure on charitable activities Administrative expenses Net income/(expenditure) and net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds 414,598 - 102,297 - (319,585) 4,744 202,054 38,526 240,580 2025 |
2024 Total funds Total funds £ £ 414,598 175,897 - - 102,297 - - 95 (319,585) (267,784) 4,744 (2,035) 202,054 (93,827) 38,526 132,353 240,580 38,526 |
|---|---|---|
5
Abayam-Foundation for Health and Education Charity Registration Number 1184089 Statement of Financial Position as at 31 July 2025
| Notes Current assets Cash at bank and in hand Net current assets Net assets Funds of the charity Unrestricted funds Total charity funds |
240,580 | 2025 2024 £ £ 38,526 240,580 38,526 240,580 38,526 240,580 38,526 240,580 38,526 |
|---|---|---|
These financial statements were approved by the board of trustees and authorised for issue on 21 March 2021, and are signed on behalf of the board by:
Dr Kanthapillai Parthipan President
Mr Arumaithurai Selvarajah Pirapagaren Treasurer
Approved by the board on 21 May 2026
6
Abayam-Foundation for Health and Education Notes to the Financial Statements for the year ended 31 July 2025
1 General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 49 green Lane, Edgware, Middlesex, HA8 7PZ.
2 Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3 Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Abayam-Foundation for Health and Education Notes to the Financial Statements for the year ended 31 July 2025
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
| 2 Employees Average number of persons employed by the company |
2025 Number 0 |
2024 Number 0 |
|---|---|---|
3 Other information
Abayam-Foundation for Health and Education is a charity bearing charity registration no 1129702. Its registered office is: 49 Green Lane
Edgware Middlesex HA8 7PZ
8
Abayam-Foundation for Health and Education Detailed Statement of Financial Activities for the year ended 31 July 2025
This schedule does not form part of the statutory accounts
| Income and endowments Donations from well wishers Donations by standing order Fundraising activity income Bank interest receivable Expenditure Fundraising activity Education Health Equipments cost AbayamWoman Eye Clinic Community Sports Free Medical clinic & Education centre construction cost KEDT Tution centre construction cost Local co-ordinator expenses Other direct costs Administrative expenses General administrative expenses: Bank charges Exchange Rate Variance IT and Website cost |
Unrestricted funds £ 331,070 83,528 102,297 - 516,895 - 45,440 57,940 40,951 31,305 13,770 18,907 72,541 - 31,119 - 3,013 4,599 319,585 - (4,956) 212 (4,744) (4,744) 2025 |
Total funds £ 331,070 83,528 102,297 - 516,895 45,440 57,940 40,951 31,305 13,770 18,907 72,541 - 31,119 - 3,013 4,599 319,585 - (4,956) 212 (4,744) (4,744) |
2024 Total funds £ 68,205 107,692 - 95 |
|---|---|---|---|
| 175,992 | |||
| - 71,912 46,898 129,304 6,308 - 2,771 - 8,861 - 1,518 212 |
|||
| 267,784 | |||
| 5 2,030 - |
|||
| 2,035 | |||
| 2,035 |
9
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name ABAYAM FOUNDATION FOR HEALTH AND EDUCATION members of On accounts for the year 31/07/2025 Charity no 1184089 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended DD / MM / YYYY .
- Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- Please delete the words in the brackets if they do not apply.
Date: 21/05/2026 Signed: Name: A Chandrakumar Relevant professional ICAEW, qualification(s) or body FCMA, FCA (if any): Address: 19 Falcon way Harrow HA£ 0TW
1
October 2018
IER
Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
2
October 2018
IER