Charity number: 1080704 ## **Harrow Tamil School Association** **UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31/08/2024** **Harrow Tamil School Association** **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2024** ## **TRUSTEES** Sandrasegara Sadachchara Kabilraj Sivasubramaniam Saimaruhan Paramaraksagapalan Hema Suganthan Uthayakumar Kitusna-Samy Kathirgamanathan Mahesvaran Sachithananathan Senthilvel ## **REGISTERED OFFICE** 114 Torcross Road Ruislip Middlesex ## **CHARITY NUMBER** 1080704 page 1 ## **Harrow Tamil School Association** ## **ACCOUNTS** ## **FOR THE YEAR ENDED 31/08/2024** ## **CONTENTS** ||Page| |---|---| |Report of the Trustees|3| |Independent Examiner's Statement|4| |Statement of Financial Activities|5| |Balance Sheet|6| |Notes to the Accounts|7 to 12| |Detailed Statement of Financial Activities|11| page 2 ## **Harrow Tamil School Association** ## **FOR THE YEAR ENDED 31/08/2024 TRUSTEES' REPORT** The trustees present their report and accounts for the year ended 31/08/2024 ## **PRINCIPAL ACTIVITIES** The principal activity of the charity in the year under review was provision of Tamil language and Fine Arts teaching . This report was approved by the Board of Trustees on 20/05/2025 Kabilraj Sivasubramaniam Trustee page 3 ## **Harrow Tamil School Association** ## **INDEPENDENT EXAMINER'S STATEMENT** ## **FOR THE YEAR ENDED 31/08/2024** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARROW TAMIL SCHOOL ASSOCIATION** I report on the accounts of the charity for the year ended 31/08/2024 . ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER** As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **BASIS OF INDEPENDENT EXAMINERS STATEMENT** My examination was carried out in accordance with 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 any 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 EXAMINERS STATEMENT** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or ................................................... Date: page 4 ## **Harrow Tamil School Association** ## **Statement of Financial Activities for the year ended 31/08/2024** |**Statement of Financial Activities**
**for the year ended 31/08/2024**||||| |---|---|---|---|---| |**Income**
Income from generated funds
Income from charitable activities
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Raised funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
**Gains/(losses) on revaluation of fixed assests**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestric**
**ted funds**
**£**
77,234
**77,234**
1,645
76,446
**78,091**
**(857)**
**(857)**
25,125
**24,268**|**Restricte**
**d funds**
**£**
-
**-**
-
-
**-**
**-**
**-**
-
**-**|**2024**
**Total**
**£**
77,234
**77,234**
1,645
76,446
**78,091**
**(857)**
**(857)**
25,125
**24,268**|2023
Total
£
71,893| |||||71,893| |||||1,775
67,608| |||||69,383| |||||2,510| |||||2,510
22,616| |||||25,126| This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities page 5 ## **Harrow Tamil School Association** ## **BALANCE SHEET AT 31/08/2024** ||||**2024**||2023| |---|---|---|---|---|---| ||**Notes**||**£**||£| |**FIXED ASSETS**|||||| |Tangible assets|2||-||-| |**CURRENT ASSETS**|||||| |Stock||1,100||1,100|| |Debtors (amounts falling due within one year)|4|6,393||8,941|| |Cash at bank and in hand||19,879||17,957|| |||27,372||27,998|| |**CREDITORS: Amounts falling due within one year**|5|3,104||2,872|| |**NET CURRENT ASSETS**|||24,268||25,126| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|||24,268||25,126| |**CAPITAL AND RESERVES**|||||| |**Unrestricted funds**|**7**||||| |General fund|||24,268||25,126| ||||24,268||25,126| For the year ending 31/08/2024 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 trustees have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. ## **Approved by the board of trustees on 20/05/2025 and signed on their behalf by** ............................. Kabilraj Sivasubramaniam Trustee page 6 ## **Harrow Tamil School Association** ## **NOTES TO THE ACCOUNTS** **FOR THE YEAR ENDED 31/08/2024** ## **1. ACCOUNTING POLICIES** ## **1a. Basis Of Accounting** The accounts have been prepared under the historical cost convention. The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **1b. Incoming Resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **1c. Resources Expended** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1d. Allocation And Apportionment Of Costs** All costs relate to the single activity of the charitable company and are recognised accordingly. ## **1e. Fund Accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects. ## **1f. Depreciation** Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives. Equipment straight line 25% page 7 ## **Harrow Tamil School Association** ## **1g. Stocks** Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs. When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs. ## **1h. Turnover** Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts. ## **2. TANGIBLE FIXED ASSETS** |**Cost**
At 01/09/2023
At 31/08/2024
**Depreciation**
At 01/09/2023
At 31/08/2024
**Net Book Amounts**
At 31/08/2024
**3. STOCK**
Stock comprises:
Stock|**Equipment**
**£**
2,012
2,012
2,012
2,012
-
**2024**
**£**
1,100
1,100||**Total**
**£**
2,012| |---|---|---|---| ||||2,012| ||||2,012| ||||2,012| ||||-| ||||2023
£
1,100| ||||1,100| page 8 ## **Harrow Tamil School Association** ## **4. DEBTORS** |||| |---|---|---| |**4. DEBTORS**
Amounts falling due within one year:
Trade debtors
Other debtors|**2024**
**£**
746
5,647
6,393|2023
£
3,325
5,616| |||8,941| ## **5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |**5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||| |---|---|---| |Other creditors|**2024**
**£**
3,104
3,104|2023
£
2,872| |||2,872| ## **6. LIMITED BY GUARANTEE** The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £, to the company should it be wound up. At 31/08/2024 there were members. ## **7. UNRESTRICTED FUNDS** General fund |**Brought**
**forward**
**£**
25,125|**Incoming**
**resource**
**s**
**£**
77,234|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(78,091)
-
(78,091)
-|
**Outgoing**
**resource**
**s**
**Transfers **
**£**
**£**
(78,091)
-
(78,091)
-|**Carried**
**forward**
**£**
24,268
24,268| |---|---|---|---|---| |25,125|77,234||-|| page 9 ## **Harrow Tamil School Association** ## **8. RESTRICTED FUNDS** |**Brought**|**Incoming**|
**Outgoing**
**Transfers **|
**Outgoing**
**Transfers **|**Carried**|| |---|---|---|---|---|---| |**forward**|**resource**|**resource**||**forward**|| ||**s**|**s**|||| |**£**|**£**|**£**|**£**||**£**| page 10 ## **Harrow Tamil School Association** |**Incoming Resources**
**for the year ended 31/08/2024**
**Incoming resources**
**Incoming resources from generated funds**
**Parents' Contributions**
Donations
Interest Receivable
Parents' Contributions
Membership fee|741
242
76,226
25|**2024**
**£**
77,234
77,234
77,234|2,777
70
69,021
25|2023
£
71,893| |---|---|---|---|---| |||||71,893| |||||71,893| page 11 ## **Harrow Tamil School Association** ## **Expenses** ## **for the year ended 31/08/2024** |**Expenses**
**for the year ended 31/08/2024**||| |---|---|---| |**Expenses**
**Costs of generating funds**
**Costs Of Generating Voluntary Income**
Purchases
**Charitable Activities**
Teachers' Expenses
Rent and Room Hire
Event Costs
Insurance
IT and software
Stationery & office supplies
Subscriptions
Bank charges
Depreciation of equipment|**2024**
**£**
1,645
1,645
1,645
22,560
28,561
24,065
506
288
613
35
(182)
-
76,446
78,091|2023
£
1,775| |||1,775| |||1,775| |||19,050
26,628
19,721
499
668
482
35
22
503| |||67,608| |||| |||69,383| page 12