Nkw;F ,yz;ld; jkpo;g; ghlrhiy West London Tamil School
Gifford Primary School, Greenhill Gardens, Northolt, UB5 6BU. Founded 1978 B.N.R No: 2229289 Registered Charity No: 1021545
Please address all correspondence to:
The Secretary, 54 Hill Rise, Greenford, Middlesex. UB6 8PE - Tel: 0208 5780910, 07545839574 Mail: secretary@wlts ofaal.org.uk
Charity information
Trustees:
Hon. Chairman: Mr. Subramaniam Kugasenan Chettiar BEM
Hon. Secretary: Mr. Amirthalingam Nagarajah
Hon. Treasurer: Mr. Nagaratnam Nanthakumaran
Trustee: Mr. Srivijaya Sitampalam
Trustee: Mr. Selvanathan Thambithurai
Trustee: Mr. Thiya Prasanna Sharma
Trustee: Mr Vivakaran Thavamoorthy
Head Teacher: Dr. Poothathamby Rasiah ( ex officio )
Charity Number: 1021545
Charity office 54 Hill Rise Greenford Middlesex UB6 8PE
Accountants: Siva Aarooran BA(Hons) FCCA CTA AFA MIPA Aarthy Limited 428 Rayners Lane Pinner HA5 5DX
West London Tamil School Annual Trustee Report Page1
Introduction
West London Tamil School (WLTS), established in 1978, is the first Tamil community forum school in the United Kingdom. Originally created to support Tamil-speaking children in West London, the school has since expanded its services to students across London, the wider UK, and Europe. WLTS now offers a broad curriculum including Tamil language, Fine Arts, Sports, Religious Studies, and a range of extra-curricular activities. The school provides education for children aged 4 to 18, as well as lifelong learning opportunities for adults.
Educational Achievements
The trustees are delighted to report exceptional academic performance among senior students. Most candidates who sat for the Cambridge GCE O/L and A/L examinations achieved A* or A grades. Notably, one student who took GCE O/L Tamil in Summer 2023 received the Outstanding Cambridge Learner Award, earning the prestigious title “Top in the World.”
Standards in Fine Arts examinations (OFAAL) have also risen significantly. Due to increasing demand, new OFAAL examination centres have been established internationally, including in the United States and Sri Lanka.
Community Support and Governance
WLTS continues to provide vital support to refugees, underprivileged children, and students with disabilities. Many from these groups benefit from the school’s services.
The school is overseen by an eight-member Board of Governors, elected for two-year terms. All governors serve voluntarily and remain committed to the school’s mission and community.
Financial Overview
The school charges a modest fee to help cover operating costs, which have risen substantially due to increased rental expenses. Additional income is generated through OFAAL examinations, fundraising events, student fee adjustments, and contributions from local businesses. Most teachers and staff volunteer their time, receiving only reimbursement for out-of-pocket expenses.
OFAAL – Background and Current Issues
WLTS established an examination body for Fine Arts in 1989, later named the Oriental Fine Arts Academy of London (OFAAL) in 1993. WLTS remains the parent charity of OFAAL. Although OFAAL is separately registered, only WLTS members are eligible to be OFAAL members, and WLTS is the sole beneficiary of OFAAL income under its constitution.
OFAAL examinations continue to grow in popularity, with new centres opening and further expansion under discussion. OFAAL held its first graduation ceremony in 2018 for 41 graduates, followed by another in February 2023 for 33 graduates. Additional ceremonies are planned for Diploma and Post-Diploma students.
Governance Concerns
Members have raised serious concerns regarding OFAAL’s governance:
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No valid OFAAL AGM has been held since 2013.
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Members had no opportunity to scrutinize AGM minutes or accounts since 2012–13.
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Documents submitted to the Charity Commission appear not to have been formally approved by OFAAL members who are Parents and staff of West London Tamil School.
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The Charity Commission previously confirmed (Stage 1 Review, 11 February 2015, paragraphs 16–17) that OFAAL does not have properly appointed trustees.
Members are also concerned that individuals claiming to be OFAAL trustees are operating under the name of an unrelated Tamil school in Alperton, despite having no connection to the original OFAAL (Charity No. 1103602). Mediation attempts, including those facilitated by the Charity Commission, have failed.
As a result, OFAAL members filed a CPR Part 8 claim in the High Court (Chancery Division) on 10 February 2017, under claim number HC-2017-000418, which remains ongoing.
West London Tamil School Annual Trustee Report Page2
IPO Trademark Proceedings
A long-running trademark dispute between WLTS/OFAAL members and the purported OFAAL trustees concluded with an IPO tribunal decision on 21 October 2021. The full IPO tribunal decision can be found here: https://www.ipo.gov.uk/t-challenge-decision-results/t-challenge-decision-resultsbl?BL_Number=O/792/21. The has also been submitted to the Charity Commission for their consideration.
The tribunal found that neither party should be awarded costs, noting that both sides had achieved roughly equal success across the proceedings. The tribunal also commented on the conduct of one of the purported OFAAL trustees (paragraphs 26–27), and these concerns have been reported to relevant authorities.
Following the IPO decision, an attempt was made on 9 December 2021 by the purported trustees’ IPO attorney to intimidate WLTS trustees and OFAAL members. These matters have been addressed through IPREG and the Charity Commission.
Future Vision and Building Fund
The Board recognises the long-term importance of securing a permanent venue for the school. WLTS members have worked tirelessly over many years to build and protect the OFAAL Building Fund for this purpose. However, the purported OFAAL trustees continue to retain control of these funds. The Board remains deeply grateful to OFAAL members, Fine Arts teachers, and centre coordinators for their dedication in sustaining and expanding the OFAAL examination programme.
Operational Priorities
WLTS continues to focus on:
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Reducing operating costs
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Office and payments automation
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Maintaining high educational standards
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Meeting member expectations
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Expanding student enrolment, which has increased this year
The school also continues to offer free Hindu Religious classes with the support of Shri Kanaga Thurkkai Amman Temple.
Trustees’ Responsibilities
Under the Charities Act, trustees must prepare financial statements that present a true and fair view of the charity’s financial activities and position. Trustees must:
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Apply suitable and consistent accounting policies
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Make reasonable and prudent judgements
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Follow applicable accounting standards and SORP guidance
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Prepare accounts on a going-concern basis unless inappropriate
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Maintain accurate accounting records
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Safeguard the charity’s assets and prevent fraud or irregularities
The financial statements show a surplus, reflecting effective management and operational efficiency. The Board is confident that WLTS will continue to meet its obligations and expects further income from grants, fundraising, and local business support.
One trustee vacancy remains outstanding, and the Board is in the process of appointing suitable candidates.
Approval
This report was approved by the main trustees (office bearers) and signed on their behalf. Mr. Subramaniam Kugasenan Chettiar BEM Hon. Chairman 19 January 2026
West London Tamil School Annual Trustee Report Page3
Statement of Financial Activities For the Year ended 31 March 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Incoming Resources | |||
| Fees and Grants | 1 | 55,635 | 57,182 |
| Fundraising | 2 | - | - |
| Miscellaneous Income | 3 | 8,878 | 12,287 |
| Total Income Resources | 64,512 | 69,469 | |
| Resources Expended | |||
| Direct Charitable | |||
| Direct Charitable costs | 4 | 23,436 | 25,051 |
| Other Expenditure | |||
| Miscellaneous Costs | 5 | 28,209 | 32,721 |
| Total Expenditure | 51,646 | 57,772 | |
| Net movement in funds for the year | 6 | 12,866 | 11,695 |
| Total funds brought forward | 29,927 | 18,232 | |
| Total funds carried forward | 42,793 | 29,927 |
1
BALANCE SHEET AS AT 31ST MARCH 2025
| Notes | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Fixed Assets | |||
| Tangible Assets | 8 | 1,349 | 1,798 |
| Current Assets | 9 | ||
| Debtors | - | - | |
| Ofaal Bank | 18,125 | 16,920 | |
| Cash at Bank & in hand | 28,413 | 18,400 | |
| 46,538 | 35,320 | ||
| less: | |||
| Current Liabilities | 10 | 5,094 | 7,191 |
| Net Current Assets | 41,444 | 28,129 | |
| Total Assets Less Current Liabilities | 42,793 | 29,927 | |
| CAPITAL | |||
| Accumulated Fund | 42,793 | 29,927 |
S K Chettiar Hon Chairman
N. Nanthakumaran Hon Treasurer
2
| 2025 | 2024 | ||
|---|---|---|---|
| Notes to the accounts for the year ended 31 March 2025 | |||
| £ | £ | ||
| 1 | Fees & Grants | ||
| Fees | 40,127 | 43,653 | |
| Sri Kanaga Thurkai Amman Temple | 1,000 | 1,000 | |
| OFAAL Examination & Graduation fees | 14,007 | 12,079 | |
| Members Donations & Other Contributions | 500 | 450 | |
| 55,635 | 57,182 | ||
| 2 | Fundraising | - | - |
| - | - | ||
| 3 | Miscellaneous Income | ||
| Cambridge Examination Fees | 4,445 | 7158 | |
| Sale of Books | 2,555 | 2,538 | |
| Prize Day | - | - | |
| X'mas Party | - | 918 | |
| Refund from Cambridge exam | - | - | |
| Canteen | 1,628 | 1,613 | |
| Advertising | 250 | 60 | |
| Sundry Income | |||
| HMRC CJRS | - | ||
| 8,878 | 12,287 | ||
| 4 | Direct Charitable Expenditure | ||
| Contractors Salary | 4,847 | 7,385 | |
| Other staff wages | - | 490 | |
| National Insurance-PAYE Tax | 368 | 575 | |
| Legal& Professional | |||
| Rent | 18,222 | 16,601 | |
| Accountancy Fees | - | - | |
| 23,436 | 25,051 | ||
| 5 | Miscellaneous Cost | ||
| Printing,postage &Stationery | - | 1525 | |
| Books | 1,498 | 1842 | |
| Hall hire | 704 | 1024 | |
| Prize Day Printing | 3,114 | 0 | |
| X'mas Presents & Teachers | 3,448 | 6837 | |
| Cambridge Examination | 3,768 | 8617 | |
| Sports | 3,523 | 1263 | |
| Bad debts written off | - | ||
| 16,054 | 21,108 |
3
Notes to the accounts for the year ended 31 March 2025
| Miscellaneous Cost | 2025 | 2024 | |
|---|---|---|---|
| £ | £ | ||
| Equipment depreciation | 449 | 599 | |
| Advertisement & Recruitment | 1,377 | 904 | |
| Travel & Subsistance | - | - | |
| Computer running costs | - | - | |
| Insurance | 1,508 | 1115 | |
| OFAAL Exam & Graduation | 8,578 | 8633 | |
| Bank Charges | 244 | 363 | |
| IPO Application expenses | - | ||
| 28,209 | 32,722 | ||
| Total Expenditure | 51,646 | 57,773 | |
| 6 | Net movement in funds for the year | 2025 | 2024 |
| Net Movement in funds | 12,866 | 11,695 | |
| The net movement in funds for the year is stated after charging: | |||
| Depreciation of tangible fixed assets | 449 | 599 | |
| 7 | Staff Costs | 2025 | 2024 |
| No remuneration was paid to the trustees in the year , nor were any trustees | No remuneration was paid to the trustees in the year , nor were any trustees | ||
| expenses reimbursed | |||
| Staff Costs: | |||
| Contractors Salart | Contractors Salart | 4,847 | 7,385 |
| Other staff wages | - | 490 | |
| 4,847 | 7,875 | ||
| 8 | Tangible Fixed Assets used by the charity : | ||
| Net book value of fixed assets | 1,349 | 1798 | |
| 9 | Debtors | ||
| Fees & others | - | - | |
| Debtors | - | - | |
| Prepayment | - | - | |
| - | - |
4
Notes to the accounts for the year ended 31 March 2025
| 10 | Current Liabilities | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Accountancy Fees | - | ||
| Legal Fees | - | ||
| Other Creditor | - | ||
| P.A.Y.E Liability | 247 | 311 | |
| Wages Control Account | 4,847 | 6,880 | |
| 5,094 | 7,191 |
5
WEST LONDON TAMIL SCHOOL FOR THE YEAR ENDED 31 MARCH 2025
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF WEST LONDON TAMIL SCHOOL
We report on the accounts of the trust for the year ended 31 March 2025, which are set out on page 1 to 5.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is our responsibility to:
*examine the accounts under section 145 of the 2011 Act;
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*to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and
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*to state whether particular matters have come to our attention.
Basis of independent examiner’s report
Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of the unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner’s statements.
In connection with our examination, no matter has come to our attention which gives us reasonable cause to believe that in any material respect the requirement
*to keep accounting records in accordance with section 130 of Charities Act 2011 and
*to prepare accounts which accord with accounting records and comply with the accounting requirement of the 2011 Act have not met; or to which in our opinion attention should draw in order to enable a proper understanding of the accounts to be reached.
Siva Aarooran BA(Hons) FCCA CTA AFA MIPA Aarthy Limited 428 Rayners Lane Pinner HA5 5DX
Date: 9 January 2026