REGISTERED CHARITY NUMBER: 1099723
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
FOR
TAMIL SCHOOL HENDON
TAMIL SCHOOL HENDON
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Statement of Financial Position | 5 | ||
| Notes to the Financial Statements | 6 | to | 11 |
| Detailed Statement of Financial Activities | 12 |
TAMIL SCHOOL HENDON
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024
The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of 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 2019).
We are pleased to submit the year ended 2024 Trustees Report and Financial Statements.
We have been running our school successfully with the support of our dedicated teachers, parents, committee members and well wishers.
We have been working very hard together to maintain our heritage, culture and tradition. Our efforts can be seen in the excellent achievement by our students. Our students have participated in several external exams in Tamil Language Fine Arts subjects as well as religious examinations.The language exams include Cambridge GCE O/L and A/L exams, and excellent results have been achieved by our students.The dedication of our staff and children is a strong asset to our school.
Over the last two decades, we have educated several hundred students. They have then gone on to successfully graduate from several universities and are now working for many establishments including the NHS and Government departments. In addition, we are very pleased to say that more than eight former students are now teaching assistant teachers in our school, after having completed their university education.
We would like to thank all the board members, parents, teachers and students for their hard work. Further we would like to extend our sincere thanks to Canons High School and its management. We would not be able to run our school successfully over the last 22 years without their full support.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1099723
Principal address
25 Poolsford Road Colindale London NW9 6HP
Trustees
Mr M Sivarajah - Chairman Mr I Atputhajeyam - Secretary Mrs K Premaraj - Treasurer Mr S Sivakumar - Curriculum manager Mrs S Sivarajah - Administrator Mrs G Atputhajeyam Mr N Maheshwaran Mrs D Kirupakaran Mrs M Sukeekaran
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TAMIL SCHOOL HENDON
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Sri & Co Accountants Ltd Chartered Accountants C 206, Cunningham House 19-21 Westfield Lane Harrow HA3 9ED
Approved by order of the board of trustees on 25 June 2025 and signed on its behalf by:
Mr M Sivarajah - Chairman - Trustee
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TAMIL SCHOOL HENDON
Independent examiner's report to the trustees of Tamil School Hendon
I report to the charity trustees on my examination of the accounts of Tamil School Hendon (the Trust) for the year ended 31 August 2024.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
M. Sri Ragavan FCA, FCCA, BFP, ACMA, CGMA.
Sri & Co Accountants Ltd Chartered Accountants C 206, Cunningham House 19-21 Westfield Lane Harrow HA3 9ED
25 June 2025
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TAMIL SCHOOL HENDON
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 27,429 Fund raising activities 3 4,482 Investment income 4 307 Total 32,218 EXPENDITURE ON Charitable activities 5 Tamil school 26,632 Fund raising costs. 4,714 Total 31,346 NET INCOME 872 RECONCILIATION OF FUNDS Total funds brought forward 21,550 TOTAL FUNDS CARRIED FORWARD 22,422 CONTINUING OPERATIONS |
2023 Total funds £ 31,035 2,865 192 |
|---|---|
| 34,092 | |
| 28,796 5,247 |
|
| 34,043 | |
| 49 21,501 |
|
| 21,550 | |
All income and expenditure has arisen from continuing activities.
The notes form part of these financial statements
Page 4
TAMIL SCHOOL HENDON
STATEMENT OF FINANCIAL POSITION 31 AUGUST 2024
| 2024 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 9 595 CURRENT ASSETS Debtors 10 3,116 Cash at bank and in hand 19,163 22,279 CREDITORS Amounts falling due within one year 11 (452) NET CURRENT ASSETS 21,827 TOTAL ASSETS LESS CURRENT LIABILITIES 22,422 NET ASSETS 22,422 FUNDS 12 Unrestricted funds 22,422 TOTAL FUNDS 22,422 |
2023 Total funds £ 793 3,104 20,533 23,637 (2,880) 20,757 21,550 21,550 21,550 21,550 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2025 and were signed on its behalf by:
Mr M Sivarajah - Chairman - Trustee
The notes form part of these financial statements
Page 5
TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
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TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024
| 2. DONATIONS AND LEGACIES Donations Subscriptions 3. FUND RAISING ACTIVITIES Fundraising events Sponsorships 4. INVESTMENT INCOME Bank interest receivable 5. CHARITABLE ACTIVITIES COSTS Tamil school Fund raising costs. 6. DIRECT COSTS OF CHARITABLE ACTIVITIES Rent payable Postage and stationery Computer software costs Prize giving expenses Photography and sound system Professional fee Sports day expenses Staff welfare Subscriptions Teachers allowances Depreciation |
2024 2023 £ £ 27,391 30,999 38 36 27,429 31,035 2024 2023 £ £ 1,967 1,915 2,515 950 4,482 2,865 2024 2023 £ £ 307 192 Direct Costs (see note 6) £ 26,632 4,714 31,346 2024 2023 £ £ 15,573 16,694 1,181 1,096 - 7 2,809 3,597 1,305 1,100 - 1,458 600 550 190 179 30 88 9,460 9,010 198 264 31,346 34,043 |
|---|---|
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TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 31,035 |
| Fund raising activities | 2,865 |
| Investment income | 192 |
| Total | 34,092 |
| EXPENDITURE ON | |
| Charitable activities | |
| Tamil school | 28,796 |
| Fund raising costs. | 5,247 |
| Total | 34,043 |
| NET INCOME | 49 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 21,501 |
| TOTAL FUNDS CARRIED FORWARD | 21,550 |
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TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024
9. TANGIBLE FIXED ASSETS
| 9. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 September 2023 and | ||||
| 31 August 2024 | 1,088 | 2,732 | 3,820 | |
| DEPRECIATION | ||||
| At 1 September 2023 | 1,067 | 1,960 | 3,027 | |
| Charge for year | 5 | 193 | 198 | |
| At 31 August 2024 | 1,072 | 2,153 | 3,225 | |
| NET BOOK VALUE | ||||
| At 31 August 2024 | 16 | 579 | 595 | |
| At 31 August 2023 | 21 | 772 | 793 | |
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Trade debtors | 3,116 | 3,104 | ||
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2024 | 2023 | |||
| £ | £ | |||
| Trade creditors | 452 | 2,880 | ||
| 12. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.9.23 | in funds | 31.8.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 21,550 | 872 | 22,422 | |
| TOTAL FUNDS | 21,550 | 872 | 22,422 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 32,218 | (31,346) | 872 | |
| TOTAL FUNDS | 32,218 | (31,346) | 872 |
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TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement At 1.9.22 in funds £ £ Unrestricted funds General fund 21,501 49 TOTAL FUNDS 21,501 49 |
At 31.8.23 £ 21,550 |
|---|---|
| 21,550 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 34,092 | (34,043) | 49 |
| TOTAL FUNDS | 34,092 | (34,043) | 49 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net movement At 1.9.22 in funds £ £ Unrestricted funds General fund 21,501 921 TOTAL FUNDS 21,501 921 |
At 31.8.24 £ 22,422 |
|---|---|
| 22,422 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 66,310 | (65,389) | 921 |
| TOTAL FUNDS | 66,310 | (65,389) | 921 |
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TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2024
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year 31 August 2024 and 31 August 2023.
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TAMIL SCHOOL HENDON
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2024
| 2024 | 2023 | |
|---|---|---|
| Unrestricted | Total | |
| funds | funds | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 27,391 | 30,999 |
| Subscriptions | 38 | 36 |
| 27,429 | 31,035 | |
| Fund raising activities | ||
| Fundraising events | 1,967 | 1,915 |
| Sponsorships | 2,515 | 950 |
| 4,482 | 2,865 | |
| Investment income | ||
| Bank interest receivable | 307 | 192 |
| Total incoming resources | 32,218 | 34,092 |
| EXPENDITURE | ||
| Charitable activities | ||
| Rent payable | 15,573 | 16,694 |
| Postage and stationery | 1,181 | 1,096 |
| Computer software costs | - | 7 |
| Prize giving expenses | 2,809 | 3,597 |
| Photography and sound system | 1,305 | 1,100 |
| Professional fee | - | 1,458 |
| Sports day expenses | 600 | 550 |
| Staff welfare | 190 | 179 |
| Subscriptions | 30 | 88 |
| Teachers allowances | 9,460 | 9,010 |
| Fixtures and fittings | 5 | 7 |
| Computer equipment | 193 | 257 |
| 31,346 | 34,043 | |
| Total resources expended | 31,346 | 34,043 |
| Net income | 872 | 49 |
This page does not form part of the statutory financial statements
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