Sri Lanka is now a developing country. Development did not happen during the war period and per capital income of people was low during that period. This was due to the lack of industrial development during that period with limited growth in employment opportunity. People from the North and North and East of Sri Lanka, who were dependent on agriculture for their living, were affected: whether it be due to the continuous and relentless period of civil strife or the various natural disasters which befell the area, most of the people in such areas lost their loved ones and their wealth. They are not in a position to bear any more losses. Even after the end of the civil strife, only a few development activities have materialized; certainly not insufficient numbers to make any impact in the region to the people and their livelihood. To this day, a significant number do not have a proper job or revenue to support themselves or their family. Initially, the civil strife and thereafter the floods and droughts have combined to destroy the means of revenue and livelihood of these people.
The civil strife has left our community with widows. Most of them have never worked before nor have any working skills. This new sub-set of society has lost everything around them and now struggle as single parent family with no means to feed and fend for themselves. Another resultant sub-set of the man-made and natural disasters is the equivalent number of disabled who cannot at least for the time being, be employed. One of our many challenges is to address the desperate needs of these two groups; to help build a caring and able society and to bring about some semblance of normality to them. Note however, that these are merely two instances. Most NGO operations in the North and North East have completely stopped for various reasons. The Manitha Neyam Trust (the “Trust") is one of the few who have continued to operate in these areas. The Trust considers it a privilege and a duty to continue to serve the community and to look after its evolving needs. The needs identified by the Trust span the entirety of human "life cycle and societal develop-mint” including; caring for children, the elderly and the differently abled, providing medical and mental care and facilitating situation specific educational and vocational support.
Over and above the Trust's current "life cycle and societal development" initiatives, other specific needs are identified from time to time; be that a fresh natural disaster or opportunities to help the ignored whose struggle persists to this day as a direct consequence of the many years of civil strife.
There continues to be a big responsibility or perhaps even an opportunity for us; now without the noise of the civil strife, more clearly and prominently visible than before - requiring us to bridge the gaps, heal visible and deeply entrenched emotional and psychological scars and requiring us to help shape society. Thus an opportunity for us all to build once again from scratch, a new dawn, taking advantage of a new vision, an opportunity set in today’s techno-logically advanced new world.
The Trust has carefully evaluated and continues to carefully and strategically evaluate the needs of the challenged and needy people of the North and North East of Sri Lanka; calibrating the same versus its resources when considering and implementing projects so as to forum-late amid to long term sustainable solution. As ever, the caring and in fatigable populace of the Trust’s donors, partners and volunteers remains our greatest asset. The Trustees are rightly very proud of this group’s passion for the needy of the North and North East of SriLanka and for their continued contribution to the Trust's projects. While wishing all a grand year ahead, the Trustees would also like to invite you to lend the
Trust your continued support to face what is likely to be a different and evolving set of Challenges for the needy and thus in turn for the Trust.
Mrs. A. Kailasapillai
Manitha Neyam Trust Sri Lanka
To the Trustees of "Manitha Neyam Trust “Report on the Financial Statements We have audited the accompanying financial statements of "Manitha Neyam Trust", which comprise the balance sheet as at 31st March 2014, and the related Statement of Activities for the year then ended, and a summary of significant accounting policies and other explanatory notes. Management’s Responsibility for the Financial Statements Trust is responsible for preparation and fair presentation of these financial statements in accordance with the Sri Lanka Accounting Standards. This responsibility includes designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies and making accounting estimates that are responsible in the circumstances.
Scope of Audit and Basis of Opinion Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Sri Lanka Auditing Standards. Those standards require that we plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall financial statement presentation.
We have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purpose of our audit. We therefore believe that our audit provides a reasonable basis for our opinion. Opinion IN our opinion, so far as appears from our examination, the Trustmaintained proper accounting records for the year ended 31st March 2014 and the financial statements give a true and fair view of the Trust's state of affairs as at 31st March2014, its Excess Income over Expenditure for the year then ended in accordance with Sri Lanka Accounting Standards.