**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:
1. 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
3. 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.
Page 6
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|
|---|---|
Page 7
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|
Page 8
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**|
Page 9
continued...
## **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|
Page 10
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
Page 12