Charity number: 1080704
Harrow Tamil School Association UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31/08/2025
Prepared By: Accprof Ltd Financial Accountants 59 Canterbury Road North Harrow HA1 4PD
Harrow Tamil School Association
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2025
TRUSTEES
Sureka Pratheepan Kabilraj Sivasubramaniam Saimaruhan Paramaraksagapalan Hema Suganthan Uthayakumar Kitusna-Samy Saravanabavan Subramaniam Sachithananathan Senthilvel
REGISTERED OFFICE
114 Torcross Road Ruislip Middlesex
CHARITY NUMBER
1080704
ACCOUNTANTS
Accprof Ltd Financial Accountants 59 Canterbury Road North Harrow HA1 4PD
page 1
Harrow Tamil School Association
ACCOUNTS FOR THE YEAR ENDED 31/08/2025
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 |
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Harrow Tamil School Association
FOR THE YEAR ENDED 31/08/2025 TRUSTEES' REPORT
The trustees present their report and accounts for the year ended 31/08/2025
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 30/06/2026
Balasingam Murugathasan Trustee
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Harrow Tamil School Association
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31/08/2025
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARROW TAMIL SCHOOL ASSOCIATION
I report on the accounts of the charity for the year ended 31/08/2025 .
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: 30/06/2026
Accprof Ltd Financial Accountants 59 Canterbury Road North Harrow HA1 4PD
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Harrow Tamil School Association
Statement of Financial Activities for the year ended 31/08/2025
| 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 |
Unrestricted funds £ 81,715 81,715 3,766 75,018 78,784 2,931 2,931 24,268 27,199 |
Restricted funds £ - - - - - - - - - |
2025 Total £ 81,715 81,715 3,766 75,018 78,784 2,931 2,931 24,268 27,199 |
2024 Total £ 77,234 |
|---|---|---|---|---|
| 77,234 | ||||
| 1,645 76,446 |
||||
| 78,091 | ||||
| (857) | ||||
| (857) 25,125 |
||||
| 24,268 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
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| Harrow Tamil School Association | 2024 £ - 24,268 |
|||
|---|---|---|---|---|
| BALANCE SHEET AT 31/08/2025 Notes FIXED ASSETS Tangible assets 2 CURRENT ASSETS Stock Debtors (amounts falling due within one year) 4 Cash at bank and in hand CREDITORS: Amounts falling due within one year 5 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CAPITAL AND RESERVES Unrestricted funds 7 General fund |
896 8,924 17,535 27,355 156 |
2025 £ - 27,199 27,199 27,199 27,199 |
1,100 6,393 19,879 27,372 3,104 |
|
| 24,268 | ||||
| 24,268 | ||||
| 24,268 |
Approved by the board of trustees on 30/06/2026 and signed on their behalf by
............................. Balasingam Murugathasan Trustee
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Harrow Tamil School Association
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/08/2025
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.
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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-infirst-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 01/09/2024 At 31/08/2025 Depreciation At 01/09/2024 At 31/08/2025 Net Book Amounts At 31/08/2025 3. STOCK Stock comprises: Stock |
Equipment £ 2,012 2,012 2,012 2,012 - 2025 £ 896 896 |
Total £ 2,012 |
|---|---|---|
| 2,012 | ||
| 2,012 | ||
| 2,012 | ||
| - | ||
| 2024 £ 1,100 |
||
| 1,100 |
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Harrow Tamil School Association
| 4. DEBTORS Amounts falling due within one year: Trade debtors Other debtors |
2025 £ 1,894 7,030 8,924 |
2024 £ 746 5,647 |
|---|---|---|
| 6,393 |
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors | 2025 £ 156 156 |
2024 £ 3,104 |
|---|---|---|
| 3,104 |
6. Charitable association
HTSA is an unincorporated charity and does not have a share capital.
7. UNRESTRICTED FUNDS
| General fund | Brought forward £ 24,268 24,268 |
Incoming resources £ 81,715 81,715 |
Outgoing resources £ (78,784) (78,784) |
Transfers £ - - |
Carried forward £ 27,199 |
|---|---|---|---|---|---|
| 27,199 |
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Harrow Tamil School Association
8. RESTRICTED FUNDS
| Brought forward |
Incoming resources |
Outgoing resources |
Transfers | Carried forward |
|---|---|---|---|---|
| £ | £ | £ | £ | £ |
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Harrow Tamil School Association
Incoming Resources for the year ended 31/08/2025
| Incoming resources Incoming resources from generated funds Parents' Contributions Donations Interest Receivable Parents' Contributions Membership fee |
429 299 80,887 100 |
2025 £ 81,715 81,715 81,715 |
741 242 76,226 25 |
2024 £ 77,234 77,234 77,234 |
|---|---|---|---|---|
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Harrow Tamil School Association
Expenses for the year ended 31/08/2025
| 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 |
2025 £ 3,766 3,766 3,766 23,015 29,554 21,083 542 413 148 47 216 75,018 78,784 |
2024 £ 1,645 |
|---|---|---|
| 1,645 | ||
| 1,645 22,560 28,561 24,065 506 288 613 35 (182) |
||
| 76,446 | ||
| 78,091 |
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