REGISTERED COMPANY NUMBER: 10497989 (England and Wales)

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

VADDOOR TAMILAR ONDRIYAM UK

Page

Report of the Trustees

1

to

2

Statement of Financial Activities

3

Statement of Financial Position

4

to

5

Notes to the Financial Statements

6

to

9

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

We are building a world where children, youth, and families are safe, strong, and valued - through education, job-oriented training, and compassionate community support.

VTO-UK empowers disadvantaged communities in Sri Lanka and the UK by providing early learning resources, IT training for school leavers, and support for women-led families. We believe in practical solutions, cultural pride, and inclusive growth

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Charity constitution

It is not registered as a charity with the Charity Commission, but it is registered with HMRC for charitable tax purposes.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10497989 (England and Wales)

Registered Charity number

0000000

Registered office

29 Elmstead Crescent

Welling

DA16 1AU

Trustees

L Nayanachandran (appointed 2/12/2025)

S Pararasasegaram (appointed 15/5/2026)

T Sivakumar Director

Company Secretary

T Sivakumar

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees (who are also the directors of Vaddoor Tamilar Ondriyam UK 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 20 August 2026 and signed on its behalf by:

T Sivakumar - Trustee

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,764

3,058

Charitable activities

Tax rebate on gift aid donations

1,118

-

Total

4,882

3,058

EXPENDITURE ON

Charitable activities

Expenditure on charitable activities

3,963

4,467

NET INCOME/(EXPENDITURE)

919

(1,409

)

RECONCILIATION OF FUNDS

Total funds brought forward

1,576

2,985

TOTAL FUNDS CARRIED FORWARD

2,495

1,576

2025

2024

Unrestricted

Total

fund

funds

Notes

£

£

CURRENT ASSETS

Debtors

4

243

-

Cash at bank

2,252

1,776

2,495

1,776

CREDITORS

Amounts falling due within one year

5

-

(200

)

NET CURRENT ASSETS

2,495

1,576

TOTAL ASSETS LESS CURRENT LIABILITIES

2,495

1,576

NET ASSETS

2,495

1,576

FUNDS

6

Unrestricted funds

2,495

1,576

TOTAL FUNDS

2,495

1,576

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 20 August 2026 and were signed on its behalf by:

T Sivakumar - 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.

2.	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.

3.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricte

fund

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3,058

EXPENDITURE ON

Charitable activities

Expenditure on charitable activities

4,467

NET INCOME/(EXPENDITURE)

(1,409

)

RECONCILIATION OF FUNDS

Total funds brought forward

2,985

TOTAL FUNDS CARRIED FORWARD

1,576

4.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

243

-

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

-

200

6.	MOVEMENT IN FUNDS

Net

At

movement

At

1.12.24

in funds

30.11.25

£

£

£

Unrestricted funds

General fund

1,576

919

2,495

TOTAL FUNDS

1,576

919

2,495

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

4,882

(3,963

)

919

TOTAL FUNDS

4,882

(3,963

)

919

Comparatives for movement in funds

Net

At

movement

At

1.12.23

in funds

30.11.24

£

£

£

Unrestricted fund

2,985

(1,409

)

1,576

TOTAL FUNDS

2,985

(1,409

)

1,576

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

3,058

(4,467

)

(1,409

)

TOTAL FUNDS

3,058

(4,467

)

(1,409

)

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 fund

2,985

(490

)

2,495

TOTAL FUNDS

2,985

(490

)

2,495

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted fund

7,940

(8,430

)

(490

)

TOTAL FUNDS

7,940

(8,430

)

(490

)

7.	RELATED PARTY DISCLOSURES

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