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2025-08-31-accounts

LONDON TAMIL CENTRE

Charity No. 1018333

Company No. 02793405

Trustees' Report and Unaudited Accounts

31 August 2025

LONDON TAMIL CENTRE Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Summary Income and Expenditure Account 7
Balance Sheet 8
Statement of Cash flows 9
Notes to the Accounts 10 to 16
Detailed Statement of Financial Activities 17 to 19

Page 1

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 financial statements of the charity for the year ended 31 August 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 02793405

Charity No. 1018333

Registered Office

253 East Lane Wembley Middlesex HA0 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

J. SHANMUGANATHAN

N. SHANTHAKUMAR

S.N. SRIHARAN

T. THIRUMARAN

T. MAHADEVAN

Company Secretary

T. MAHADEVAN

Accountants

Flexi Financial Accountant 250 Imperial Drive Harrow HA2 7HJ

Bankers

HSBC Plc 584 High Road Wembley Middlesex HA0 2DB

OBJECTIVES AND ACTIVITIES

The principal activities of the organisation are the provision of education, social welfare and community services.

Page 2

LONDON TAMIL CENTRE Trustees Annual Report

ACHIEVEMENTS AND PERFORMANCE

The London Tamil School continues to thrive with the support of parents, teachers, and well-wishers. Student enrolment has remained steady; however, numbers have not increased significantly despite ongoing efforts by the Trustees and Headteacher to promote and advertise the school through various social media platforms.

New textbooks have continued to be added, and a wider range is now available for toddlers, nursery, and reception classes. Further textbooks are currently in the pipeline.

The LTC School continues to excel academically. The GCSE O/L results for 2025 were excellent, with five A* grades, three A grades, two B grades, and two C grades achieved. The GCE A level with three A grades, one B grade and one C grade achieved.

Yoga classes for parents continue to be held on Sundays, promoting well-being within the community. In support of Fine Arts education, the long-anticipated annual event Thiyagarajah Utsavam was inaugurated in January 2024 and has continued to be a great success. However, despite these initiatives, enrolment numbers for Fine Arts subjects have yet to return to pre-COVID levels.

LTC Elders activities

The Tamil Elders’ Drop-in Centre continued to provide services via Zoom, including keep-fit and yoga sessions. In addition, many members have been meeting monthly at 253 East Lane, on the second Tuesday of each month.

Centre Developments

Further renovation work at the Centre is ongoing. Following the completion of the rear veranda, the latest improvements include upgrades to the front of the building with segregated entrances and new double-glazed doors and windows. Some of these improvements were essential to ensure security and privacy of users, in particular the children.

There has also been a notable increase in demand for the hire of Centre premises. The first floor, attic, garage, and the unit above the garage have all been successfully rented out, generating a steady stream of income for the London Tamil Centre.

FINANCIAL REVIEW

By the end of the financial year (August 2025), the School faced challenges in meeting its expenses solely from school fee income. However, the increased revenue from Centre hire and rental income has ensured overall financial stability and a positive cash flow for the organisation.

PLANS FOR FUTURE PERIODS

The organisation aims to foster greater interaction with users and well-wishers, encouraging more 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 like Zoom lessons and artificial intelligence (AI) to enhance engagement and learning experiences. Also want to revisit live drop in centre if demand exceptionally exceeds current levels!

Page 3

LONDON TAMIL CENTRE Trustees Annual Report

The London Tamil Centre remains committed to its mission of serving the community through education, cultural enrichment, and social welfare initiatives.

STRUCTURE, 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 company’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 steps 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 SORP (FRS 102).

Signed on behalf of the board

S. SABESAN Trustee ........................... 05/06/2026

Page 4

LONDON TAMIL CENTRE Independent Examiners Report Independent Examiner's Report to the trustee5 of LONDON TAMIL CENTRE I report to the charity trustees on my examination of the financial statements of LONDON TAMIL CENTRE for the year ended 31 August 2025. Responsibillties and basis of report As the charity'5 trustees of the company land also its directors for the purposes of company lawl you are respor¥sible for the preparation of the financial statements in accordance with the requirement5 of the Companies Act 20061'the 2006 Act. Having satisfied myself that the financi31 statements of the Charity are not required to be audited under Part 16 tsf the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charitie5 Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examiner's statement I have completed my examination. 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 a matter considered as part of an independent examination,. or the financial st3tements 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 charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in thi5 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 HA27 Page 5

LONDON TAMIL CENTRE

Statement of Financial Activities for the year ended 31 August 2025

*YE 2025 Standard 12 months period and YE 2024 extended 17 months period

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total
Expenditure on:
Charitable activities
6
Other
7
Total
Net gains on investments
Net income
8
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2025
£
720
75,024
669
Restricted
funds
2025
£
-
-
-
Total funds
2025
£
720
75,024
669
Total funds
2024
£
13,837
108,705
347
76,413
1,502
61,431
-
-
-
76,413
1,502
61,431
122,889
1,718
89,250
62,933
-
-
-
62,933
-
90,968
-
13,480
-
-
-
13,480
-
31,921
-
13,480 - 13,480 31,921
13,480
45,550
-
214,036
13,480
259,586
31,921
227,665
59,030 214,036 273,066 259,586

Page 6

LONDON TAMIL CENTRE

Summary Income and Expenditure Account for the year ended 31 August 2025

*YE 2025 Standard 12 months period and YE 2024 extended 17 months period

Income
Interest and investment income
Gross income for the year
Expenditure
Interest payable
Depreciation and charges for
impairment of fixed assets
Total expenditure for the year
Net income before tax for the year
Net income for the year
2025
£
75,744
669
76,413
56,825
458
5,650
62,933
13,480
13,480
2024
£
122,542
347
122,889
82,529
786
7,653
90,968
31,921
31,921

Page 7

LONDON TAMIL CENTRE Balance Sheet at 31 August 2025

*YE 2025 Standard 12 months period and YE 2024 extended 17 months period

Company No.
02793405
Notes
2025
£
Fixed assets
Tangible assets
10
221,582
221,582
Current assets
Stocks
11
1,942
Debtors
12
-
Cash at bank and in hand
79,852
81,794
Creditors:Amount falling due within one year
13
(17,377)
Net current assets
64,417
Total assets less current liabilities
285,999
Creditors:Amounts falling due after more than one year
14
(12,933)
Net assets excluding pension asset or liability
273,066
Total net assets
273,066
The funds of the charity
Restricted funds
15
Restricted income funds
214,036
214,036
Unrestricted funds
15
General funds
59,030
59,030
Reserves
15
Total funds
273,066
2024
£
227,232
227,232
1,833
2,093
50,543
54,469
(5,994)
48,475
275,707
(16,121)
259,586
259,586
214,036
214,036
45,550
45,550
259,586

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 year ended 31 August 2025 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 accounts.

Approved by the board on 31 August 2025

And signed on its behalf by:

S.N. SRIHARAN Trustee

............................. 05/06/2026

Page 8

*YE 2025 Standard 12 months period and YE 2024 extended 17 months period

LONDON TAMIL CENTRE

Statement of Cash flows for the year ended 31 August 2025

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Increase in stocks
Decrease in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash provided by operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Cash flows from financing activities
Repayment of borrowings
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
2025
£
13,480
5,650
(669)
(109)
2,093
11,383
31,828
669
669
(3,188)
(3,188)
29,309
50,543
79,852
79,852
79,852
2024
£
31,921
7,653
(347)
(517)
1,485
(3,669)
36,526
347
347
(4,378)
(4,378)
32,495
18,048
50,543
50,543
50,543

Page 9

LONDON TAMIL CENTRE Notes to the Accounts

for the year ended 31 August 2025

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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) 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 are 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 Designated funds particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

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. Income with related expenditure Where income has related expenditure the income and related expenditure is reported gross in the SoFA. 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 has unconditional entitlement to the income. Tax reclaims on donations and gifts Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates. Donated services and facilities These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. This includes any gain or loss resulting from revaluing Gains/(losses) on revaluation of fixed investments to market value at the end of the year. assets Gains/(losses) on investment assets This includes any gain or loss on the sale of investments.

Page 10

LONDON TAMIL CENTRE Notes to the Accounts

Expenditure

Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising funds These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs. Expenditure on charitable activities These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All 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. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from 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 charity 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 short-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.

Page 11

LONDON TAMIL CENTRE Notes to the Accounts

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 discounts 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 risks and rewards of ownership to charity areclassified as operating leases.Assets held under finance leases are initially recognised as assets of the charity at their fair value 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 a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments 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.

Page 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 Income from donations and legacies

Donation
Membership fee
Kalisaral
Shields
4
Income from charitable activities
School fees receivable
Examination fees receivable
Sale of books
Prize giving
Xmas party
Kalaisaral
Sports Day
Tamil Niliya Malai
Rent- School Hire
5
Income from investments
Interest receiveable
Unrestricted
£
475
245
-
-
720
Unrestricted
£
25,486
1,425
2,390
2,655
-
-
-
-
43,068
75,024
Unrestricted
£
669
669
Total
2025
£
475
245
-
-
720
Total
2025
£
25,486
1,425
2,390
2,655
-
-
-
-
43,068
75,024
Total
2025
£
669
669
Total
2024
£
3,117
345
8,125
2,250
13,837
Total
2024
£
41,325
1,325
1,733
1,900
808
10,523
481
2,020
48,590
108,705
Total
2024
£
347
347

Page 13

LONDON TAMIL CENTRE Notes to the Accounts

Governance costs
Business Rates
Heating and Lighting
Independent Examiners Fee
Telephone
7
Costs of generating income from
donations and legacies
Costs of generating income from
donations and legacies
8
Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
9
Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
10 Tangible fixed assets
Cost or revaluation
At 1 September 2024
At 31 August 2025
Depreciation and impairment
At 1 September 2024
Depreciation charge for the year
At 31 August 2025
Net book values
At 31 August 2025
At 31 August 2024
Unrestricted
£
186
662
600
54
1,502
Unrestricted
£
61,431
61,431
2025
£
5,650
2025
16,021
16,021
Total
2025
£
186
662
600
54
1,502
Total
2025
£
61,431
61,431
£
351,009
351,009
123,777
5,650
129,427
221,582
227,232
Total
2024
£
263
779
600
76
1,718
Total
2024
£
89,250
89,250
2024
£
7,653
2024
20,550
20,550
£
351,009
351,009
123,777
5,650
129,427
221,582
227,232

Page 14

LONDON TAMIL CENTRE Notes to the Accounts

11 Stocks

Finished goods
Carrying value analysed by activities
Sale of books
12 Debtors
Trade debtors
Prepayments and accrued income
13 Creditors:
amounts falling due within one year
Bank loans and overdrafts
Other taxes and social security
Other creditors
Accruals
14 Creditors:
amounts falling due after more than one
year
Bank loans and overdrafts
2025
£
1,942
1,942
2025
£
1,942
1,942
2025
£
-
-
-
2025
£
3,645
322
12,383
1,027
17,377
2025
£
12,933
12,933
2024
£
1,833
1,833
2024
£
1,833
1,833
2024
£
1,100
993
2,093
2024
£
3,645
55
1,268
1,026
5,994
2024
£
16,121
16,121

Page 15

LONDON TAMIL CENTRE Notes to the Accounts

15 Movement in funds

Restricted funds:
Restricted income funds:
Total
Unrestricted funds:
General funds
Total funds
16 Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions
17 Reconciliation of net debt
Cash and cash equivalents
Bank loans
Net debt
At 1
September
2024
214,036
Incoming
resources
(including
other
gains/losses)
£
-
-
69,492
69,492
Unrestricted
funds
£
-
64,417
(12,933)
51,484
At 1
September
2024
£
Resources
expended
£
-
-
(56,012)
(56,012)
Restricted
funds
£
221,582
-
-
221,582
Cash flows
£
At 31
August
2025
£
214,036
214,036 214,036
45,550 59,030
259,586 273,066
Total
£
221,582
64,417
(12,933)
273,066
At 31
August
2025
£
50,543 29,309 79,852
50,543
(19,766)
(19,766)
30,777
29,309
3,188
3,188
32,497
79,852
(16,578)
(16,578)
63,274

18 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 16

LONDON TAMIL CENTRE Detailed Statement of Financial Activities

for the year ended 31 August 2025

Income and endowments from:
Donations and legacies
Donation
Membership fee
Kalisaral
Shields
Charitable activities
School fees receivable
Examination fees receivable
Sale of books
Prize giving
School Event income
Xmas party
Kalaisaral
Sports Day
Tamil Nilaya Malai
Rent- School Hire
Investments
Interest receiveable
Total income and endowments
Expenditure on:
Governance costs
Business Rates
Heating and Lighting
Independent Examiners Fee
Telephone
Unrestricted
funds
2025
£
475
245
-
-
720
25,486
1,425
2,390
2,655
-
-
-
-
-
43,068
75,024
669
669
76,413
186
662
600
54
1,502
Restricted
funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total funds
2025
£
475
245
-
-
720
25,486
1,425
2,390
2,655
-
-
-
-
-
43,068
75,024
669
669
76,413
186
662
600
54
1,502
Total funds
2024
£
3,117
345
8,125
2,250
13,837
41,325
1,325
1,733
1,900
-
808
10,523
481
2,020
48,590
108,705
347
347
122,889
263
779
600
76
1,718

Page 17

LONDON TAMIL CENTRE Detailed Statement of Financial Activities

Total of expenditure on charitable
activities
Costs of generating income from
donations
Exam fee
Special functions
Books purchase
Employee
expenses
School Events
Kalaisaral
Expenses
Bank loan and
overdraft interest
payable
Salaries/wages
Rent
Rates
Light, heat and
power
Premises cleaning
Premises repairs
and maintenance
Depreciation of
land and buildings
Bank charges
General
insurances
Accounting
software
Stationery and
printing
Subscriptions
Website and
Booking system
Telephone, fax
and broadband
Total of Costs of generating income from
donations and legacies
Total expenditure
Net gains on
investments
1,502
1,380
130
687
1,118
3,606
-
458
16,021
19,773
1,670
5,957
954
1,188
5,650
161
1,297
475
-
-
417
489
61,431
62,933
-
13,480
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,502
1,380
130
687
1,118
3,606
-
458
16,021
19,773
1,670
5,957
954
1,188
5,650
161
1,297
475
-
-
417
489
61,431
62,933
-
13,480
1,718
1,055
129
805
1,059
4,901
5,341
786
20,550
26,204
2,369
7,011
540
7,596
7,653
248
1,768
462
77
13
-
683
89,250
90,968
-
31,921

Net income

Page 18

LONDON TAMIL CENTRE Detailed Statement of Financial Activities

Net income before other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13,480
-
13,480
45,550
59,030
-
-
-
214,036
214,036
13,480
-
13,480
259,586
273,066
31,921
-
31,921
227,665
259,586

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