REGISTERED CHARITY NUMBER: 1099723
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
FOR
TAMIL SCHOOL HENDON
TAMIL SCHOOL HENDON
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
| 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 2025
The trustees present their report with the financial statements of the charity for the year ended 31 August 2025. 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).
It gives me great pleasure to present the Trustees' Report and Financial Statements for the year ended 2025.
Tamil School Hendon has now successfully completed 24 years of dedicated service to the community. This achievement would not have been possible without the continued support and commitment of our management team, parents, teachers, students, and well-wishers.
Throughout the year, we have worked diligently to provide high-quality teaching in the Tamil language, alongside a broad range of cultural, religious, and educational subjects. We remain committed to preserving and promoting our Tamil language, heritage, traditions, and culture, with the invaluable support of our teachers, students, and parents.
Each year, our students participate in a variety of external examinations, including Tamil language, fine arts, and religious studies. Many also sit the Cambridge GCE Ordinary Level (O Level) and Advanced Level (A Level) examinations, consistently achieving excellent results. We are extremely proud of their hard work and accomplishments.
We also organise an annual sports event during the summer, providing students with opportunities to develop teamwork, confidence, and physical well-being in addition to their academic achievements.
It is particularly rewarding to see many of our former students progress to higher education and go on to successful careers in the NHS, government departments, private organisations, and other professional fields. Their achievements reflect the strong educational foundation and values developed during their time at Tamil School Hendon.
Finally, I would like to express my sincere gratitude to the management of Cannon High School for their continued support and cooperation in enabling us to operate our school smoothly every Saturday. Their generosity and partnership are greatly appreciated.
On behalf of the Trustees, I would also like to thank all our teachers, volunteers, parents, sponsors, and supporters for their dedication and invaluable contributions. Together, we look forward to continuing our mission of serving the community and inspiring future generations.
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
Page 1
TAMIL SCHOOL HENDON
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025
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
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 29 June 2026 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 2025.
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
29 June 2026
Page 3
TAMIL SCHOOL HENDON
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 30,340 Fund raising activities 3 5,475 Investment income 4 391 Total 36,206 EXPENDITURE ON Charitable activities 5 Tamil school 27,222 Fund raising costs. - Total 27,222 NET INCOME 8,984 RECONCILIATION OF FUNDS Total funds brought forward 22,422 TOTAL FUNDS CARRIED FORWARD 31,406 |
2024 Total funds £ 27,429 4,482 307 |
|---|---|
| 32,218 | |
| 26,632 4,714 |
|
| 31,346 | |
| 872 21,550 |
|
| 22,422 |
CONTINUING OPERATIONS
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 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 9 447 CURRENT ASSETS Debtors 10 1,558 Cash at bank and in hand 33,860 35,418 CREDITORS Amounts falling due within one year 11 (4,459) NET CURRENT ASSETS 30,959 TOTAL ASSETS LESS CURRENT LIABILITIES 31,406 NET ASSETS 31,406 FUNDS 12 Unrestricted funds 31,406 TOTAL FUNDS 31,406 |
2024 Total funds £ 595 3,116 19,163 22,279 (452) 21,827 22,422 22,422 22,422 22,422 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 29 June 2026 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 2025
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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continued...
TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
| 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 6. DIRECT COSTS OF CHARITABLE ACTIVITIES Rent payable Postage and stationery Computer software costs Prize giving expenses Photography and sound system Christmas expenses Sports day expenses Staff welfare Subscriptions Teachers allowances Depreciation |
2025 2024 £ £ 30,305 27,391 35 38 30,340 27,429 2025 2024 £ £ 4,550 1,967 925 2,515 5,475 4,482 2025 2024 £ £ 391 307 Direct Costs (see note 6) £ 27,222 2025 2024 £ £ 8,810 15,573 770 1,181 300 - 3,164 2,809 1,620 1,305 494 - 2,123 600 - 190 30 30 9,763 9,460 148 198 27,222 31,346 |
|---|---|
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continued...
TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 27,429 |
| Fund raising activities | 4,482 |
| Investment income | 307 |
| Total | 32,218 |
| EXPENDITURE ON | |
| Charitable activities | |
| 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 |
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continued...
TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
9. TANGIBLE FIXED ASSETS
| 9. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| and | Computer | |||
| fittings | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 September 2024 and | ||||
| 31 August 2025 | 1,088 | 2,732 | 3,820 | |
| DEPRECIATION | ||||
| At 1 September 2024 | 1,072 | 2,153 | 3,225 | |
| Charge for year | 4 | 144 | 148 | |
| At 31 August 2025 | 1,076 | 2,297 | 3,373 | |
| NET BOOK VALUE | ||||
| At 31 August 2025 | 12 | 435 | 447 | |
| At 31 August 2024 | 16 | 579 | 595 | |
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade debtors | 1,558 | 3,116 | ||
| 11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Trade creditors | 4,459 | 452 | ||
| 12. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.9.24 | in funds | 31.8.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 22,422 | 8,984 | 31,406 | |
| TOTAL FUNDS | 22,422 | 8,984 | 31,406 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 36,206 | (27,222) | 8,984 | |
| TOTAL FUNDS | 36,206 | (27,222) | 8,984 |
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TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for 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 |
| Comparative 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 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net movement At 1.9.23 in funds £ £ Unrestricted funds General fund 21,550 9,856 TOTAL FUNDS 21,550 9,856 |
At 31.8.25 £ 31,406 |
|---|---|
| 31,406 |
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 | 68,424 | (58,568) | 9,856 |
| TOTAL FUNDS | 68,424 | (58,568) | 9,856 |
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continued...
TAMIL SCHOOL HENDON
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year 31 August 2025 and 31 August 2024.
Page 11
TAMIL SCHOOL HENDON
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025
| 2025 | 2024 | |
|---|---|---|
| Unrestricted | Total | |
| funds | funds | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 30,305 | 27,391 |
| Subscriptions | 35 | 38 |
| 30,340 | 27,429 | |
| Fund raising activities | ||
| Fundraising events | 4,550 | 1,967 |
| Sponsorships | 925 | 2,515 |
| 5,475 | 4,482 | |
| Investment income | ||
| Bank interest receivable | 391 | 307 |
| Total incoming resources | 36,206 | 32,218 |
| EXPENDITURE | ||
| Charitable activities | ||
| Rent payable | 8,810 | 15,573 |
| Postage and stationery | 770 | 1,181 |
| Computer software costs | 300 | - |
| Prize giving expenses | 3,164 | 2,809 |
| Photography and sound system | 1,620 | 1,305 |
| Christmas expenses | 494 | - |
| Sports day expenses | 2,123 | 600 |
| Staff welfare | - | 190 |
| Subscriptions | 30 | 30 |
| Teachers allowances | 9,763 | 9,460 |
| Depreciation of tangible fixed assets | 148 | 198 |
| 27,222 | 31,346 | |
| Total resources expended | 27,222 | 31,346 |
| Net income | 8,984 | 872 |
This page does not form part of the statutory financial statements
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