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2025-03-31-accounts

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:

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:

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:

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;

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