REGISTERED COMPANY NUMBER: 11617576 (England and Wales)

REGISTERED CHARITY NUMBER: 1180904

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

DR SAM EDUCATION CENTRE

Page

Report of the Trustees

1

to

4

Statement of Financial Activities

5

Statement of Financial Position

6

Notes to the Financial Statements

7

to

11

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Our Motto

Only the educated are free

Our Vision

Our vision is to change and free the lives of as many children as possible

Our Mission

Our mission is to provide a safe, secure and enjoyable environment for children to achieve their potential by education and good behaviour.

ACHIEVEMENT AND PERFORMANCE

Overview

Dr Sam Education Centre funds and operates Dr Sam Foundation, located at 78 Kumarapuram, Paranthan, Kilinochchi District 42700, Sri Lanka.

During this academic year, our Centre has remained committed to delivering high-quality education, supporting the personal development of our students, and strengthening the relationship between teachers and students. We are proud of the significant progress and achievements made by both our students and staff.

Student Profile and Teacher Profile

Our Montessori section currently has 35 students supported by 4 teachers. The main school has 145 students taught by 13 qualified teachers across the core subjects of Mathematics, Science, English, Tamil, Information Technology, History and Geography.

In 2025, our students achieved an excellent success rate in the GCE Ordinary Level English examination through their hard work and the dedication of our teaching staff. When the Centre was established in 2019, no student had passed the GCE O-Level English examination. Since then, we have placed a strong emphasis on providing consistent English language education from Montessori level onwards. We believe this long-term approach has been the key to this remarkable improvement.

ACHIEVEMENTS AND PERFORMANCE

continued...

Passing English at O-Level is essential for students wishing to progress to GCE Advanced Level studies, making this achievement particularly significant.

The Zonal Director of Education publicly recognised our Montessori programme as the best among more than 70 Montessori centres in the district.

Extra-Curricular Activities

We have established a Children's Club with 30 members aged between 11 and 16 years. The club is supervised by two members of our teaching staff, who support students during major events and activities.

Weekly Activities

Students participate in a wide range of activities, including:

. Weekly meetings featuring general knowledge quizzes and team-building games.

. First Aid training.

. Basic cooking skills.

. Annual camping trips.

. Handicraft and creative arts.

. Music, dance and drama training.

. Participation in the school band.

Student Achievements

We have successfully formed a school band, with former students generously volunteering their time to train and mentor current members.

In addition, volunteer teachers from Canada conduct English classes via Zoom every Saturday, providing students with valuable opportunities to improve their spoken and written English.

Teacher Development

Professional development remains an important priority. During our educational tours, teachers accompany students and gain valuable opportunities to visit historical and cultural sites across Sri Lanka, including the capital city, Colombo.

These experiences broaden both teachers' and students' understanding of the country's history, culture and geography. This is especially valuable because our students come from one of the most deprived and war-affected regions of Sri Lanka, where opportunities to travel and experience other parts of the country are extremely limited.

Parent and Community Engagement

We maintain strong partnerships with parents and the wider community through a variety of initiatives.

These include:

. Monthly parents' meetings to discuss students' academic progress and wellbeing.

. ICT classes provided for members of the local community.

. Awareness programmes on alcohol and drug prevention, sexual and reproductive health, road safety, and

personal hygiene.

. Annual educational tours to different regions of Sri Lanka to broaden students' knowledge and experiences.

Future Goals

As our Centre continues to grow, we have identified several important priorities for the future.

Our current landlord has given notice for us to vacate our premises, which are located opposite the school, by 31 December 2026. We are therefore seeking to purchase or rent suitable accommodation for teachers who travel long distances to work at the Centre.

We are also raising funds to purchase a minibus. This would enable us to:

. Provide transport for students living in remote areas with limited or no public transport.

. Facilitate educational visits and school excursions.

. Increase student participation in extracurricular activities and community events.

Conclusion

This year has been marked by significant progress, collaboration and dedication from both our students and staff. We are proud of the achievements made across all areas of the Centre and remain committed to providing high-quality education and opportunities for every child.

We look forward to building on these successes in the coming year and continuing to support the educational and personal development of our students while strengthening our engagement with parents and the wider community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is controlled by its governing document, memorandum and articles and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

11617576 (England and Wales)

Registered Charity number

1180904

Registered office

45 Durlston Road

Kingston-Upon-Thames

KT2 5RR

Trustees

Mrs I Jegarajah Founder Director

K W Kailasanathan Manager, Nursing Home

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees (who are also the directors of Dr Sam Education Centre for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charities SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 29 July 2026 and signed on its behalf by:

Mrs I Jegarajah - Trustee

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

6,965

6,982

Investment income

2

43

67

Total

7,008

7,049

EXPENDITURE ON

Charitable activities

3

Expenditure on charitable activities

8,625

6,222

NET INCOME/(EXPENDITURE)

(1,617

)

827

RECONCILIATION OF FUNDS

Total funds brought forward

5,995

5,168

TOTAL FUNDS CARRIED FORWARD

4,378

5,995

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Cash at bank

4,412

6,029

CREDITORS

Amounts falling due within one year

7

(34

)

(34

)

NET CURRENT ASSETS

4,378

5,995

TOTAL ASSETS LESS CURRENT LIABILITIES

4,378

5,995

NET ASSETS

4,378

5,995

FUNDS

8

Unrestricted funds

4,378

5,995

TOTAL FUNDS

4,378

5,995

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 29 July 2026 and were signed on its behalf by:

I Jegarajah - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Limited by guarantee

Dr Sam Education Centre is a company limited by guarantee not having a share capital. Every member of the company undertakes to contribute such amount as may be required (not exceeding £ 1) to the company's assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member.

2.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

43

67

3.	CHARITABLE ACTIVITIES COSTS

Support

Direct

costs (see

Costs

note 4)

Totals

£

£

£

Expenditure on charitable activities

8,500

125

8,625

4.	SUPPORT COSTS

Finance

£

Expenditure on charitable activities

125

Support costs, included in the above, are as follows:

2025

2024

Expenditure

on

charitable

Total

activities

activities

£

£

Sundries

-

34

Bank charges

125

188

125

222

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricte

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

6,982

Investment income

67

Total

7,049

EXPENDITURE ON

Charitable activities

Expenditure on charitable activities

6,222

NET INCOME

827

RECONCILIATION OF FUNDS

Total funds brought forward

5,168

TOTAL FUNDS CARRIED FORWARD

5,995

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

34

34

8.	MOVEMENT IN FUNDS

Net

At

movement

At

1.11.24

in funds

31.10.25

£

£

£

Unrestricted funds

General fund

5,995

(1,617

)

4,378

TOTAL FUNDS

5,995

(1,617

)

4,378

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

7,008

(8,625

)

(1,617

)

TOTAL FUNDS

7,008

(8,625

)

(1,617

)

Comparatives for movement in funds

Net

At

movement

At

1.11.23

in funds

31.10.24

£

£

£

Unrestricted funds

General fund

5,168

827

5,995

TOTAL FUNDS

5,168

827

5,995

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

7,049

(6,222

)

827

TOTAL FUNDS

7,049

(6,222

)

827

A current year 12 months and prior year 12 months combined position is as follows:

Net

At

movement

At

1.11.23

in funds

31.10.25

£

£

£

Unrestricted funds

General fund

5,168

(790

)

4,378

TOTAL FUNDS

5,168

(790

)

4,378

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

14,057

(14,847

)

(790

)

TOTAL FUNDS

14,057

(14,847

)

(790

)

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2025 nor for the period ended 31 October 2024.