Page 112 - annual_report_2024

110 CA Sri Lanka Integrated Annual Report 2024

Statement of Financial Position

As at 31 December 2024 2023
Note Page No Rs.’000 Rs.’000
Assets
Non-current assets
Property, plant and equipment 3 125 1,299,753 1,299,598
Intangible assets 4 126 34,427 32,151
Library books 5 127 2,903 1,254
Loans to staff 6 127 21,174 10,527
Financial assets at amortised cost 7 127 2,313,946 1,831,519
Total non-current assets 3,672,203 3,175,049
Current assets
Inventories 8 128 28,160 34,702
Receivables 9 128 324,961 272,072
Loans and advances to staff 6 127 1,863 8,133
Financial assets at amortised cost 7 127 122,852 128,360
Cash and cash equivalents 10 128 209,663 107,044
Total current assets 687,499 550,311
Total assets 4,359,702 3,725,360
Funds and liabilities
Accumulated fund and reserves
Accumulated fund 2,831,845 2,299,652
Government grant 699,000 699,000
OCI reserve 1,580 4,027
Designated reserves 56,868 57,767
Total accumulated fund and reserves 3,589,293 3,060,446
Funds and grants
Designated funds 11 129 54,777 50,150
Restricted funds and grants 12 130 64,614 34,259
Endowment funds 13 132 2,583 2,081
Total funds and grants 121,974 86,490
Non-current liabilities
Retirement benefit obligation 14 132 33,371 29,156
Lease liability 15 133 17,756 35,808
Total non-current liabilities 51,127 64,964
Current liabilities
Payables and advances received 16 133 428,815 387,039
Lease liability 15 133 18,052 24,070
Income tax payable 17 134 77,809 23,979
Deferred income 72,632 78,372
Total current liabilities 597,308 513,460
Total liabilities 648,435 578,424
Total funds and liabilities 4,359,702 3,725,360

The accounting policies and notes on pages 114 to 139 form an integral part of these financial statements.
These financial statements have been prepared and presented in compliance with Sri Lanka Accounting Standards issued by the Institute of
Chartered Accountants of Sri Lanka.
Signed for and on behalf of the Council.

Nimanthi Gamage Lakmali Priyangika Heshana Kuruppu Tishan Subasinghe
Head of Finance Secretary/Chief Executive Officer President Vice President
Colombo
27th March 2025