LONDON TAMIL CENTRE
Charity No. 1018333
Company No. 02793405
Trustees, Report and Unaudited Accounts
31 August 2024

LONDON TAMIL CENTRE
Contents
Page5
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
2to4
Summary Income and Expenditure Account
Balance Sheet
Statement of Cash flows
Notes to the Accounts
IOto17
Detailed Statement of Financial Activities
18to19
PaRe I

LONDON TAMIL CENTRE
Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006,
present their report with the unaudited f inancial statements of the charity for the period ended
31 August 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 02793405
Charity No. 1018333
Registered Offlce
253 East Lane
Wembley
Middlesex
HAO 3NN
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law.
The following Directors and Trustees served during the year:
V. ANANTHASAYANAN
S. SABESAN
S.N. SRIHARAN
T. THIRUMARAN
S. UTHAYAKUMAR
N. SHANTHAKUMAR
Company Secretary
T. MAHADEVAN
Accountants
Flexi Financial Accountant
250 Imperial Drive
Harrow
HA2 7HJ
Bankers
HSBC PIC
584 High Road
Wemblev
Middlesex
HAO 2DB
Page 2

LONDON TAMIL CENTRE
Trustees Annual Report
OBJEcfivES AND ACTIVITIES
The principal activities of the organisation are the provision of education. social welfare and community
services.
ACHIEVEMENTS AND PERFORMANCE
The London Tamil School experienced notable improvements following the pandemic. Student enrolment
increased. and participation in Tamil language classes returned to pre-pandemic levels by the f irst quarter of
2023. To enhance student engagement and progress tracking, our Headteacher, introduced a record book in
August 2023. Additionally, new textbooks were distributed to toddlers and nursery students in October 2023.
In recognition of teachers, contributions, a pay increase by 16.70A was implemented in October 2023, after
remaining unchanged for many years.
Yoga classes for parents commenced in November 2023, promoting well-being within the community. To
support and highlight Fine Arts education, the long-anticipated annual event. Thiyagarajah Utsavam, was
inaugurated in January 2024. However, despite these efforts, enrolment numbers for Fine Arts subjects have
yet to reach pre-COVID levels
The last Annual General Meeting IAGMI was held on 21st January 2024. During this meeting, it was decided
that the organisation's financial year-end would be adjusted, from 01 March 2023 to 31 August 2024.
The Tamil Elders, Drop-in Centre continued to provide services via Zoom, including keep-fit and yoga
sessions. Renovation work was carried out at the Centre throughout 2023 and 2024 to improve facilities
mainly outside the back garden area, erecting new boundary fence wall, new storeroom along that fence and
created usable patioloverflow area. Additionally, there was a notable increase in demand for Centre
premises hire. The first floor, attic, garage, and unit above the garage have been successfully rented out,
generating a steady stream income for LTC.
FINANCIAL REVIEW
By the end of the financial year IAugust 20241, the school itself struggled to keep up with the expenses
against the school fees income. KaSaisaaral fund raising helped the school, especially the Prize Day Trophies
CQSt. Further the revenue from centre hire and rentals has ensured financial stability and a positive cash f low
for the organisation.
PLANS FOR FUTURE PERIODS
The organisation aims to foster greater interaction with users and well-wishers. encouraging active
participation in its day-to-day operations. A key focus for the future is to attract new talent with bold ideas
and innovative approaches to preserving and promoting Tamil culture and language. This includes leveraging
advancements in technology, and artificial intelligence (All to enhance engagement and learning experiences.
The London Tamil Centre remains committed to its mission of serving the community through education,
cultural enrichment, and social welfare initiatives.
Page 3

LONDON TAMIL CENTRE
Trustees Annual Report
STRucfuRE, GOVERNANCE AND MANAGEMENT
London Tamil Centre is a Private company limited by guarantee, not having a Share Capital and is a registered
Charity. The governing documents are its Memorandum and Articles of Association. The directors of the
company are the members of the board of trustees. In the event of the charity being wound up, the liability
in respect of the guarantee is limited to £100 per member of the charity.
The directors of the company are also the Charity trustees for the purposes of charity law and under the
compan¢s Articles are known as members of the Management Committee. Trustees are encouraged to
participate in the sub committees and in the running of the Charity.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the
charity and hence taking reasonable step5 for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to
the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the
Charities 50RP IFRS 1021.
Signed on behalf of the board
S. 5ABESAN
Chairperson
19 March 2025

LONDON TAMIL CENTRE
Independent Examiners Report
Independent Examiner's Report to the trustees of LONDON TAMIL CENTRE
I report to the charity trustees on my examination of the financial statements of LONDON TAMIL CENTRE for
the period ended 31 August 2024.
Responsibilities and basis of report
As the charity's trustees of the company land also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requiremeThts of the
Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the Charity 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 f inancial statements as carried out under section 145 of the Charities Act 20111'the 2011 Act'l.
In carrying out my examination I have followed the Directions given by the Charity Commission under section
14515} Ibl of the 2011 Act.
Independent examiner'5 statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in accordance with section 386 of the 2006 Act . or
the financial statements do not accord with those records,. or
the financial statements do not comply with the accounting requirements under section 396 of the 2006
Act other than any requirement that the financial statements give a 'true and fair, view which is not
matter considered as part of an independent examination. or
the financial statements 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 IFRS 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 financial
statements to be reached.
Mr A Ajitkumar AFA
Flexi Financial Accountant
250 Imperial Drive
Harrow
HA2 7HJ
19 March 2025
Page 5

LONDON TAMIL CENTRE
Statement of Financial Activities
for the period ended 31 August 2024
Unrestricted
funds
Restricted
funds
Total funds Total funds
2024
2023
2024
2024
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
Investments
13,837
108,705
347
13,837
108,705
347
3,425
62,366
Total
122,889
122,889
65,799
Expenditure on:
Charitable activities
Other
1,718
89,250
1,718
89,250
1,772
55,987
Total
90,968
90,968
57,759
Net gains on investments
Net Income
31,921
31,921
8,040
Transfer5 between funds
Net income before other
gainsl(losses)
31,921
31,921
8,040
Other gains and losses
Net movement in funds
31,921
31,921
8,040
Reconciliatlon of funds:
Total funds brought forward
13,629
214,036
227,665
219,622
Total funds carried fonward
45,550
214,036
259,586
227,662

LONDON TAMIL CENTRE
Summary Income and Expenditure Account
for the period ended 31 August 2024
2024
2023
Income
122,542
65,791
Interest and investment income
347
Gross income for the period
122,889
65,799
Expenditure
82,529
51,464
Interest payable
786
645
Depreciation and charges for
impairment of fixed assets
7,653
5,650
Total expenditure for the period
Net income before tax for the period
90,968
57,759
31,921
8,040
Net income for the period
31,921
8,040
Page 7

LONDON TAMIL CENTRE
Balance Sheet
at 31 August 2024
Company No. 02793405
Notes
2024
2023
Fixed assets
Tangible assets
li
227,232
227,232
234,885
234,885
Current assets
Stocks
12
1,833
2,093
50,543
54.469
15,9941
48,475
1,316
3,578
18,048
22,942
(9,663)
13,279
Debtors
Cash at bank and in hand
13
Creditors: Amount falling due within one year
Net current assets
14
Total assets less current liabilities
275,707
248,164
Creditor5: Amounts falling due after more than one year
Net asset5 excluding pen51on asset or Ilability
15
116,121)
259,586
{20,499}
227,665
Total net assets
259,586
227.665
The funds of the charity
Restricted funds
16
Restricted income funds
214,036
214,036
214,036
214,036
Unrestricted funds
General funds
16
45,550
13,629
45,550
13,629
Reserves
16
Total funds
259,586
227,665
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006 relating to small companies.
For the period ended 31 August 2024 the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of account5.
Approved by the board on 19 March 2025
And signed on its behalf by:
S.N. SRIHARAN
Treasurer
19 March 2025
Page 8

LONDON TAMIL CENTRE
Statement of Cash flows
for the period ended 31 August 2024
2024
2023
Cash flows from operating activities
Net income per Statement of Financial Activities
31,921
8,040
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Ilncreasel/Decrease in stocks
Decrease/llncreasel in trade and other receivables
(Decrease)/lncrease in trade and other payables
7,653
13471
{517}
1,485
13,6691
S,650
18)
407
{1,5281
1,188
Net cash provided by operating activitie5
36,526
13,749
Cash flows from investing activities
Dividends, interest and rents from investments
347
Net cash from/(used in) investing activities
347
(5,975)
Cash flows from financing activities
Repayment of borrowings
14,378)
{3,0001
Net cash used in financing activities
14,378}
13,000)
Net increase in cash and cash equivalents
32,495
4,774
Cash and cash equivalents at the beglnning of the period
18,048
12,372
Cash and cash equivalent5 at the end of the period
50,543
17,146
Component5 of cash and cash equivalents
Cash and bank balances
50,543
18,048
50,543
18,048
P3£e 9

LONDON TAMIL CENTRE
Notes to the Accounts
for the period ended 31 August 2024
l Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 IFRS
1021 {effective l January 20151 Icharities SORP IFRS 10211, the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting)
since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds
These a re available for use at the discretion of the trustees in furtherance
of the general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular
purposes.
These are unrestricted funds which include a revaluation reserve
representing the restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or
through terms of an appeal.
Designated funds
Revaluation funds
Restricted funds
Income
Recognition of income
Income is included in the Statement of Financial Activities (SOFA) when
the charity becomes entitled to, and virtually certain to receive, the
income and the amount of the income can be measured with sufficient
reliability.
Where income has related expenditure the income and related
expenditure is reported gross in the SOFA.
Income with related
expenditure
Donations and legacies
Voluntary income received by way of grants, donations and gifts is
included in the the SOFA when receivable and only when the Charity ha5
unconditional entitlement to the income.
Tax reclaims ondonations Income from tax reclaims is included in the SOFA at the same time as the
and gifts
gift/donation to which it relates.
Donated services and
These are only included in income (with an equivalent amount in
facilities
expenditure) where the benefit to the Charity is reasonably quantifiable,
measurable and material.
Volunteer help
Investment income
Gains/{lossesl on
revaluation of fixed
The value of any volunteer help received is not included in the accaunts.
This is included in the accou nts when receivable.
This includes any gain or loss resulting from revaluing investments to
market value atthe end of the year.
assets
Gains/llosses) on
investment assets
This includes any gain or loss on the sale of investments.
PaRe 10

LONDON TAMIL CENTRE
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basi5. Expenditure includes any
VAT which cannot be fully recovered, and 15 reported a5 part of the
expenditure to which it relates.
Expenditure on raising
These comprise the costs associated with attracting voluntary income,
funds
fundraising trading costs and investment management costs.
Expenditure on charitable These comprise the costs incurred by the Charity in the delivery of its
activities
attivities and services in the furtherance of its objects, including the
making of grants and governance costs.
grant expenditure is accounted for on an actual paid basis plus an
accrual for grants that have been approved by the trustees at the end of
the year but not yet paid.
These include those costs associated with meeting the constitutional and
statutory requirements of the Charity, including any auditlindependent
examination fees, costs linked to the strategic management of the Charity,
together with a share of other administration costs,
These are support Costs not allocated to a particular activity.
Grants payable
Governance costs
other expenditure
Taxation
The charity is exempt f rorn corporation tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance
sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial
Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at
fair value which is the amount the ch3rity would have been willing to pay for the items on the open
market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and
other 5hort-term highly liquid investments with original maturities of three months or less and bank
overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or
current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank
overdrafts that are repayable on demand and form an integral part of the company's cash
management.
Paae 11

LONDON TAMIL CENTRE
Note5 to the Account5
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are
recognised where the charity has a present obligation resulting from a past event that will probably
result in the transfer of funds to a third party and the amount due to settle the obligation can be
measured or estimated reliably. Creditors and provisions are normally recognised at their settlement
amount after allowing for any trade discount5 due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate
of exchange on the date that the transaction occurred.All exchange differences are are taken into
account in arriving at net income/expenditure,
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer
Substantially all the risk5 and reward5 of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair va lue at
the inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease
obligation. Lease payments are apportioned between finance expenses and reduction of the lease
obligation so as to achieve a constant rate of interest on the remaining balance of the liability.
Finance expenses are recognised immediately, unless they are directly attributable to qualifying
assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability, The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is 3
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payment5 obligations. The contributions
are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the
balance sheet. The assets of the plan are held separately from the company in independently
administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
Paae 12

LONDON TAMIL CENTRE
Notes to the Accounts
2 Company status
The company is a private company limited by guarantee and consequently does not have share
capital.
3 Statement of Finantial Activities- prior year
Unrestricted
funds
Restricted
funds Total funds
2023
2023
2023
Income and endowments from:
Donations and legacies
Charitable activities
Investments
3,425
62,366
3,425
62,366
Total
65,799
65,799
Expenditure on:
Charitable activities
1,772
55,987
1,772
55,987
Other
Total
57,759
57,759
Net income
8,040
8,040
Net income before other
gain51(losses
Other gain5 and losses:
Net movement in funds
8,040
8,040
8,040
8,040
Reconciliation of funds:
Total funds brought forward
Total funds carried fonNard
5,586
214,036
219,622
13,626
214,036
227,662
4 Income from donation5 and legacies
Unrestritted
Total
2024
Total
2023
Donations
3,117
345
3,117
345
3,245
180
Membership fee
Kalisaral
8,125
2,250
13,837
8,125
2,250
13,837
Shields
3,425
PaRe 13

LONDON TAMIL CENTRE
Note5 to the Accounts
5 Income from charitable activities
Unrestricted
Total
Total
2024
2023
School fees receivable
41,325
1,325
1,733
1,900
808
41,325
1,325
1,733
1,900
808
26,529
2,840
485
Examination fees receivable
Sale of books
Prize giving
Xma5 party
Kalaisaral
10,523
481
10,523
481
Sports Dav
Tamil Niliya Malai
Rent
2,020
48,590
108,705
2,020
48,590
108,705
29,302
59,156
6 Income from investment5
Unrestricted
Total
Total
2024
2023
Interest receiveable
347
347
347
347
7 Expenditure on charitable activities
Unrestricted
Total
Total
2024
2023
Governance costs
263
263
144
779
779
672
600
600
900
76
76
56
1,718
1,718
1,772
Costs of generating
income from donations
and legacies
Unrestricted
Total
Total
2024
2023
Costs of generating income
from donations and legacies
89,250
89,250
55,987
89,250
89,250
55,987

LONDON TAMIL CENTRE
Notes to the Accounts
9 Net income before transfers
2024
2023
Thi5 is stated after charging:
Depreciation of owned fixed assets
10 staff costs
7,653
5,650
2024
2023
12,628
12,628
Salaries and wages
20,550
20,550
No employee received emoluments in excess of £60,000.
11 Tangible fixed assets
Cost or revaluation
At l April 2023
At 31 August 2024
351,009
351,009
351,009
351,009
Depreciation and impairment
At l April 2023
Depreciation charge for the
year
At 31 August 2024
Net book values
116,124
116,124
7,653
7,653
123,777
123,777
At 31 August 2024
At 31 March 2023
12 Stocks
227.232
234,885
227,232
234,885
2024
2023
Finished goods
1,833
1,833
1,316
1,316
Carrying value analysed by activities
2024
2023
Sale of books
1,833
1,833
1,316
1,316
13 Debtors
2024
2023
Trade debtors
Prepayments and accrued income
I,ioo
993
3,578
3,578
2,093
PaRe 15

LONDON TAMIL CENTRE
Notes to the Accounts
14 Creditor5:
amounts falling due within one year
2024
2023
Bank loans and overdrafts
Other taxes and social security
Other creditors
Accruals
3,645
55
3,645
96
1,268
1,026
5,994
4,303
1,619
9,663
IS Creditors:
amounts falling due after more than one year
2024
2023
Bank loans and overdrafts
16,121
16,121
20,499
20,499
16 Movement in funds
Incoming
resources
At31
August
2024
Resources
expended
Atl
(including
April
other
2023 gains/losse5}
Restricted funds:
Restricted income funds:
214,036
214,036
Total
214,036
214,036
Unrestrirted funds:
General funds
13,629
122,889
190,968)
45,550
Total funds
17 Analy515 of net assets between funds
227,665
122,889
(90.9681
259,586
Unrestricted
fund5
Restrirted
funds
Total
Fixed assets
227,232
227,232
48,475
Net current assets
Creditor5 due in more than one year and
provisions
48,475
116,1211
(16,121)
32,354
227,232
259,586
PaRe 16

LONDON TAMIL CENTRE
Notes to the Accounts
18 Reconciliation of net debt
At31
At l Aprll
2023 Cash flows
August
2024
Cash and cash equivalents
18,048
18,048
32,495
32,495
50,543
50,543
Bank loans
124,144)
{24,144)
4,378
4,378
119,766)
{19,7661
Net debt
(6,096)
36,873
30,777
19 Related party disclosures
Controlling party
The company Is limited by guarantee and has no share capital; thus no single party controls the
company.
PaRe 17

LONDON TAMIL CENTRE
Detailed Statement of Financial Activities
for the period ended 31 August 2024
Unrestricted
funds
2024
Restricted
funds
Total funds
2024
Total funds
2023
2024
Income and endowments from:
Donations and legacies
Donation
Membership fee
Kalisaral
Shields
3,117
345
3,117
345
3,245
180
8,125
2,250
13,837
8,125
2,250
13,837
3,425
Charitable activities
School fees receivable
Examination fees receivable
Sale of books
41,325
1,325
1,733
41,325
1,325
1,733
26,529
2,840
485
Miscellaneous
income
35
Prize giving
Xmas party
Kalaisaral
1,900
808
1,900
808
1,485
1,690
10,523
481
10,523
481
Sport5 Day
Tamil Niliya Malai
Rent
2,020
48,590
108,705
2,020
48,590
108,705
29,302
62,366
Investment5
Interest receiveable
347
347
347
347
Total income and endowments
122,889
122,889
65,799
Expenditure on:
Governance costs
Business Rates
Heating and Lighting
Independent Examiners Fee
Telephone
263
263
144
779
779
672
600
600
900
76
76
56
1,718
1,718
1,772
Total of expenditure on charitable activities
1,718
1,718
1,772
Costs of generating Income from donations
and legacies
Exam fee
Special functions
Purchases
1,055
129
805
1,055
129
4,510
4,107
407
805
Pa4e 18

LONDON TAMIL CENTRE
Detailed Statement of Financial Activities
Unrestricted
funds
2024
Restricted
funds
2024
Total funds
2024
Total funds
2023
Employee expense5
School events
Kalaisaral expenses
Bank loan and
overd raft interest
payable
Salaries/wages
Rent
1,059
4,901
5,341
1,059
4,901
5,341
786
786
645
20,550
26,204
2,369
7,011
540
20,550
26,204
2,369
7,011
540
12,628
14,850
1,295
6,044
744
Rates
Light, heat and power
Premises clea ning
Premises repairs and
maintenance
Depreciation of13nd
and buildings
Bank charges
General insurances
Software, IT support
and related costs
Stationery and printing
Subscriptions
Telephone, fax and
broadband
Other legal and
professional costs
7,596
7,596
3,396
7,653
5,650
7,653
248
248
144
1,768
1,768
734
462
462
280
77
77
17
13
13
13
683
683
505
18
Total of Costs of generating income from
donations and legacies
Total expenditure
89,250
89,250
55,987
90,968
90,968
57,759
Net gain5 on
investments
Net income
31,921
31,921
8,040
Net income before other gains/(1055es)
Other Gains
31,921
31,921
8,040
Net movement in funds
31,921
31,921
8,040
Re£onciliation of funds:
Total funds brought forward
13,629
214,036
227,665
219,622
Total funds carried forward
45,550
214,036
259,586
227,662
Pa2e 19.