Cancer Aid For North/east (Sri Lanka) - Charities report

REGISTERED COMPANY NUMBER: 02871824 (England and Wales)

REGISTERED CHARITY NUMBER: 1044299

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

CANCER AID FOR NORTH/EAST (SRI LANKA)

(A COMPANY LIMITED BY GUARANTEE)

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Statement of Financial Position

6

to

7

Notes to the Financial Statements

8

to

13

TRUSTEES

Dr J Namasivayam

Dr K Arunasalam

K Balendran (resigned 28/4/2025)

V Sivasundram

M Thangarajah

Dr P Thayalasekaran

M Sri Ragavan

Dr G Wijayasingam

Mrs S Thayalasekaran

Mrs R Vaheesan

G Sooriyakumar

S Vasudevan (resigned 5/4/2025)

K Divaharan

W Nalliah (appointed 2/1/2026)

COMPANY SECRETARY

K Divaharan

REGISTERED OFFICE

C206 Cunningham House

19-21 Westfield Lane

Harrow

Middlesex

HA3 9ED

REGISTERED COMPANY NUMBER

02871824 (England and Wales)

REGISTERED CHARITY NUMBER

1044299

INDEPENDENT EXAMINER

Punitha Limited

Chartered Certified Accountant

146 Judge Heath Lane

Hayes

Middlesex

UB3 2PF

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 30 November 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

Objectives and aims

The Charity's objective and its principal activity of the company in the year under review continue to be that of promotion of relief for persons suffering from cancer in north and east of Sri Lanka.

STRATEGIC REPORT

Achievements and performance

Charitable activities

The Trustees consider that the performance of the charity during the year has been satisfactory the annual fundraising event Bharatha Natyam has generated a net income of £14,660

and Koolum Koodalum has generated a net income of £1,055 (2024 £2,347)

The charity collected £56,194 during the year (2024 £48,094) and remitted to Jaffna Hospice £41,180 (2024 £15,895)

Membership and income

The number of members in the current year was 102 and subscribed £18,668 (2024- 126 members and subscribed £16,722).

Financial review

Financial position

The charity had a surplus of £16,332 (2024- surplus £32,048 ).The details are given in the statement of financial activities pages 5 to 11.

Investment Policy

The trustees have agreed that at present, keeping any surplus funds in a deposit and current account is the safest option.

Reserves policy

It is the policy of the charity to maintain unrestricted funds a at level, which equates to twelve months unrestricted expenditure.

Management

The directors and trustees named on page 1 have served throughout the year. The Articles of Association of the company govern the appointment of the directors/trustees.

They have no beneficial interests in the company. The liability of each director is a maximum of £5.00. All the directors of the company are trustees of the charity.

Trustee induction and training

All trustees are familiar with the work of the charity. Considering the nature of the charity, it was considered not necessary to attend any training courses, but the website of the Charity commission was given to all trustees.

Risk management

The trustees review the financial systems on a regular basis and believe that maintaining reserves at current level will provide sufficient recourses in the event of adverse conditions.

Plans for future periods

a) Our long-term vision is now becoming a reality. Through the generosity of the Jaffna Cancer Society, land has been leased to us near Tellippalai Hospital, providing the foundation for a modern, purpose-built hospice.

The plans for the new hospice have now been formally approved by the relevant Urban District Authority, marking an important milestone in the project. With this approval in place, construction work is expected to commence shortly.

The new hospice will respond to an urgent and growing need for palliative care, providing patients with compassionate, dignified and holistic support while also caring for and supporting their families through an exceptionally difficult time.

This is a significant and ambitious undertaking. Its success will depend on strong partnerships with like-minded charities and organisations, the generosity of the Sri Lankan diaspora, the support of the wider community, and a sustainable financial model that will secure the hospice's future.

Our aim is not simply to construct a building, but to create a lasting centre of care and compassion where every cancer patient can receive comfort, dignity and support when they need it most.

b) Biopsy screening and cervical smear test programme.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The company was incorporated on the 15 November 1993 and governed by the Memorandum and Articles of Association.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 28 August 2026 and signed on the board's behalf by:

M Thangarajah - Trustee

Independent examiner's report to the trustees of Cancer Aid For North/east (Sri Lanka) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts 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 Ireland (FRS 102)).

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 accounts to be reached.

Rahini Kathirgamanathan FCCA

Punitha Limited

Chartered Certified Accountant

146 Judge Heath Lane

Hayes

Middlesex

UB3 2PF

28 August 2026

2025

2024

Unrestricted

Restricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

28,688

18,635

47,323

35,004

Charitable activities

5

Tax rebate on gift aid donations

3,681

-

3,681

7,698

Fundraising activity

3,925

4,946

8,871

13,090

Investment income

4

3,185

105

3,290

3,097

Total

39,479

23,686

63,165

58,889

EXPENDITURE ON

Raising funds

6

5,258

-

5,258

10,551

Charitable activities

7

Expenditure on charitable activities

41,575

-

41,575

16,290

Total

46,833

-

46,833

26,841

NET INCOME/(EXPENDITURE)

(7,354

)

23,686

16,332

32,048

RECONCILIATION OF FUNDS

Total funds brought forward

133,216

-

133,216

101,168

TOTAL FUNDS CARRIED FORWARD

125,862

23,686

149,548

133,216

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

2025

2024

Unrestricted

Restricted

Total

funds

Notes

£

CURRENT ASSETS

Debtors

12

23,679

-

23,679

20,139

Cash at bank and in hand

103,263

23,686

126,949

113,836

126,942

23,686

150,628

133,975

CREDITORS

Amounts falling due within one year

13

(1,080

)

-

(1,080

)

(759

)

NET CURRENT ASSETS

125,862

23,686

149,548

133,216

TOTAL ASSETS LESS CURRENT
LIABILITIES

125,862

23,686

149,548

133,216

NET ASSETS

125,862

23,686

149,548

133,216

FUNDS

14

Unrestricted funds:

General

125,862

133,216

Restricted funds:

NewHospipe

23,686

-

TOTAL FUNDS

149,548

133,216

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 28 August 2026 and were signed on its behalf by:

M Thangarajah - Trustee

1.	GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is C206 Cunningham House, 19-21 Westfield Lane, Harrow, Middlesex, HA3 9ED.

2.	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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Going concern

There are no material uncertainties about the charity's ability to continue.

Income

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: Income from donations is recognised as and when it is received by the charity. Income from fund raising activities is accounted gross, based on activity date.

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, non-charitable 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 benefits 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.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

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.

Limited by guarantee

The company is limited by guarantee. The liability of members, in case of winding up, is limited to a sum not exceeding £5 per each member.

3.	DONATIONS AND LEGACIES

2025

2024

£

Donations

28,655

18,282

Subscriptions-Members

18,668

16,722

47,323

35,004

4.	INVESTMENT INCOME

2025

2024

£

Interest received

3,290

3,097

5.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

Tax rebate on giftaid
donation

Tax rebate on gift aid donations

3,681

7,698

Ticket and other sales

Fundraising activity

8,871

13,090

12,552

20,788

6.	RAISING FUNDS

Other trading activities

2025

2024

£

Music expenses

-

700

Catering expenses

2,722

7,540

Printing

217

161

Hall hire expenses

2,319

2,000

Cleaning

-

50

Prize winning expenses

-

100

5,258

10,551

7.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 8)

note 9)

Totals

£

Expenditure on charitable activities

41,180

395

41,575

8.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2025

2024

£

Cane Jaffna running cost

41,180

15,895

9.	SUPPORT COSTS

Governanc

costs

£

Expenditure on charitable activities

395

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

2025

2024

Expenditure

on

charitable

Total

activities

£

Independent examiner’s fees

150

Accountancy fees

210

Subscriptions- Data protection

35

395

10.	INDEPENDENT EXAMINATION FEE

2025

2024

£

Independent examiner’s fee

150

11.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 November 2025 nor for the year ended 30 November 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 November 2025 nor for the year ended 30 November 2024.

12.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

-

140

Other debtors

23,679

19,999

23,679

20,139

13.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Accrued expenses

1,080

759

14.	MOVEMENT IN FUNDS

Net

At

movement

At

1.12.24

in funds

30.11.25

£

Unrestricted funds

General

133,216

(7,354

)

125,862

Restricted funds

NewHospipe

-

23,686

TOTAL FUNDS

133,216

16,332

149,548

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General

39,479

(46,833

)

(7,354

)

Restricted funds

NewHospipe

23,686

-

23,686

TOTAL FUNDS

63,165

(46,833

)

16,332

Comparatives for movement in funds

Net

At

movement

At

1.12.23

in funds

30.11.24

£

Unrestricted funds

101,168

32,048

133,216

TOTAL FUNDS

101,168

32,048

133,216

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

58,889

(26,841

)

32,048

TOTAL FUNDS

58,889

(26,841

)

32,048

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

Net

At

movement

At

1.12.23

in funds

30.11.25

£

Unrestricted funds

101,168

24,694

125,862

Restricted funds

NewHospipe

-

23,686

TOTAL FUNDS

101,168

48,380

149,548

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

98,368

(73,674

)

24,694

Restricted funds

NewHospipe

23,686

-

23,686

TOTAL FUNDS

122,054

(73,674

)

48,380

15.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 November 2025 and 30 November 2024