2025-06-30-accounts - World Tamils Historical Society

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WORLD TAMILS HISTORICAL SOCIETY

Report of the Trustees

FOR THE YEAR ENDED 30 JUNE 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number 09645816 (England and Wales)

Registered Charity number 1170343

Registered office 227 Preston Road Wembley Middlesex HA9 8NF

Trustees

N Suganthakumaran - Chairman

Mrs K Skanthatheva T Logeswaran S Kanagasingam Mrs S Kokularamanan G Kulasegaram Mrs S Suganthakumaran M Arumugam K Chandramohan

Company Secretary

N Sugunthakumaran

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of World Tamils Historical Society for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Objectives of the Charity

Promoting Tamil culture
Preserve and interpret Tamil history and culture for the education, enjoyment of present and future generations
To advance the Hindu religion , particularly but not exclusively by running a temple in Banbury
To Advance the Roman Catholic religion, particularly but not exclusively by running a church in Banbury.

Achievement and Performance

Charity was able to start the ground work for the community building, by demolishing the old barn. The foundation for the community building has been completed. We are proceeding with the second stage of the development.

Fund Raising

During this year, funds raised via monthly membership fees and donations during monthly remembrance event held in the charity’s premises. In addition, funds were raised for the building project.

Future Plan

Charity will continue to raise funds to build the second stage of the community building.

Approved by order of the board of trustees on 31[st] March 2026 and signed on its behalf by:

Mrs K Skanthatheva - Trustee

World Tamils Historical Society

Charity No. 1170343

Company No. O9645816

Trustees' Report and Unaudited Accounts

30 June 2025

World Tamils Historical Society Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 June 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. O9645816

Charity No. 1170343

Registered Office

227 Preston Road Wembley Middlesex HA9 8NF

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

M. ARUMGAM K. CHANDRAMOHAN

S. KANAGASINGAM

S. KANDIAH (Resigned 17 July 2025) S. KOKULARAMANAN G. KULASEGARAM T. LOGESWARAN (Resigned 6 January 2026) J.N. PACKIANATHAN (Resigned 15 August 2025) K. SKANTHATHEVA N. SUGANTHAKUMARAN S. SUGANTHAKUMARAN

Accountants

Amity Services Ltd 4 Whitchurch Parade Whitchurch Lane Edgware HA8 6LR

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 1

World Tamils Historical Society Trustees Annual Report

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

K. SKANTHATHEVA

Trustee

31 March 2026

Page 2

World Tamils Historical Society Independent Examiners Report

Independent Examiner's Report to the trustees of World Tamils Historical Society

I report to the charity trustees on my examination of the financial statements of World Tamils Historical Society for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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 financial statements to be reached.

Jebarson William ACCA Amity Services Ltd 4 Whitchurch Parade Whitchurch Lane Edgware

HA8 6LR 31 March 2026

Page 3

World Tamils Historical Society Statement of Financial Activities

for the year ended 30 June 2025

Unrestricted funds 2025 £ 218,740 - 52	Total funds 2025 £ 218,740 - 52	Total funds 2024 £ 79,375 19,000 236
218,792 87,858	218,792 87,858	98,611 97,766
87,858 -	87,858 -	97,766 -
130,934 -	130,934 -	845 -
130,934	130,934	845
130,934 511,938	130,934 511,938	845 511,093
642,872	642,872	511,938

Page 4

World Tamils Historical Society Summary Income and Expenditure Account

for the year ended 30 June 2025

Income Interest and investment income Gross income for the year Expenditure Interest payable Total expenditure for the year Net income before tax for the year Tax payable Net income for the year	2025 £ 218,740 52 218,792 48,904 38,954 87,858 130,934 - 130,934	2024 £ 98,375 236
		98,611
		53,973 42,038
		96,011
		2,600 (1,755)
		845

Page 5

World Tamils Historical Society Balance Sheet

at 30 June 2025

Company No. O9645816 Notes 2025 £ Fixed assets Tangible assets 9 1,636,763 1,636,763 Current assets Debtors 10 987 Cash at bank and in hand 18,039 19,026 Creditors:Amount falling due within one year 11 (96,449) Net current liabilities (77,423) Total assets less current liabilities 1,559,340 Creditors:Amounts falling due after more than one year 12 (916,468) Net assets excluding pension asset or liability 642,872 Total net assets 642,872 The funds of the charity Restricted funds 13 Unrestricted funds 13 General funds 642,872 642,872 Reserves 13 Total funds 642,872	2024 £ 1,439,643
	1,439,643 85 9,290
	9,375 (17,755)
	(8,380) 1,431,263 (919,325)
	511,938
	511,938
	511,938
	511,938
	511,938

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 June 2025 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 31 March 2026

And signed on its behalf by:

K. SKANTHATHEVA

Trustee

31 March 2026

Page 6

World Tamils Historical Society Statement of Cash flows for the year ended 30 June 2025

Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Increase in trade and other receivables Increase in trade and other payables Net cash provided by operating activities Cash flows from investing activities Payments for property, plant and equipment Dividends, interest and rents from investments Net cash used in investing activities Cash flows from financing activities Repayment of borrowings Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances	2025 £ 130,934 (52) (902) 93,794 223,774 (197,120) 52 (197,068) (17,957) (17,957) 8,749 9,290 18,039 18,039 18,039	2024 £ 845 (236) (85) 15,955
		16,479 (5,500) 236
		(5,264)
		(30,189)
		(30,189)

		(18,974)
		28,264
		9,290

		9,290

		9,290

Page 7

World Tamils Historical Society Notes to the Accounts

for the year ended 30 June 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 8

World Tamils Historical Society Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 9

World Tamils Historical Society Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 10

World Tamils Historical Society Notes to the Accounts

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Other trading activities Investments Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies Donations 5 Income from other trading activities 6 Income from investments	Unrestricted £ 218,740 218,740 Unrestricted £ 52 52	Unrestricted funds 2024 £ 79,375 19,000 236 98,611 97,766 97,766 845 845 845 511,093 511,938 Total 2025 £ 218,740 218,740 Total 2025 £ - - Total 2025 £ 52 52	Total funds 2024 £ 79,375 19,000 236
			98,611 97,766
			97,766
			845
			845
			845 511,093
			511,938
			Total 2024 £ 79,375
			79,375
			Total 2024 £ 19,000
			19,000
			Total 2024 £ 236
			236

Page 11

World Tamils Historical Society Notes to the Accounts

7 Other expenditure

Event Costs Bank loan and overdraft interest payable Corporation tax charge/(credit) Premises costs General administrative costs Legal and professional costs Staff costs No employee received emoluments in excess of £60,000. Tangible fixed assets Cost or revaluation At 1 July 2024 Additions At 30 June 2025 Net book values At 30 June 2025 At 30 June 2024 Debtors Other debtors Creditors: amounts falling due within one year Corporation tax Other creditors Accruals	Unrestricted £ 5,180 38,954 - 24,012 9,718 9,994 87,858 2025 £ 987 987 2025 £ 400 71,049 25,000 96,449	Total 2025 £ 5,180 38,954 - 24,012 9,718 9,994 87,858 £ 1,439,643 197,120 1,636,763 1,636,763 1,439,643	Total 2024 £ - 42,038 1,755 31,458 8,020 14,495
			97,766
			£ 1,439,643 197,120
			1,636,763
			1,636,763
			1,439,643
			2024 £ 85
			85
			2024 £ 1,755 6,000 10,000
			17,755

8 Staff costs

9 Tangible fixed assets

10 Debtors

11 Creditors:

Page 12

World Tamils Historical Society Notes to the Accounts

2025 £ 501,368 400,000 15,100 916,468 Incoming resources (including other gains/losses ) £ 218,792 218,792 At 1 July 2024 £	Resources expended £ (87,858) (87,858) Unrestricted funds £ 1,636,763 (77,423) (916,468) 642,872 Cash flows £	2024 £ 519,325 400,000 -
		919,325
		At 30 June 2025 £ 642,872
		642,872
		Total £ 1,636,763 (77,423) (916,468)
		642,872
		At 30 June 2025 £
9,290	8,749	18,039
9,290 (400,000) (519,325) (919,325) (910,035)	8,749 - 17,957 17,957 26,706	18,039 (400,000) (501,368)
		(901,368)
		(883,329)

Page 13

World Tamils Historical Society Notes to the Accounts

16 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 14

World Tamils Historical Society Detailed Statement of Financial Activities

for the year ended 30 June 2025

Income and endowments from: Donations and legacies Donations Other trading activities Investments Total income and endowments Expenditure on: Other expenditure Event Costs Bank loan and overdraft interest payable Corporation tax charge/(credit) Premises costs Rates Light, heat and power Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Bank charges Equipment expensed Equipment leasing and hire charges General insurances Advertising Postage and couriers Software, IT support and related costs Stationery and printing Subscriptions Sundry expenses	Unrestricted funds 2025 £ 218,740 218,740 - - 52 52 218,792 5,180 38,954 - 44,134 6,679 15,460 240 1,633 24,012 1,283 1,816 1,032 1,254 1,750 22 655 534 - 400	Total funds 2025 £ 218,740 218,740 - - 52 52 218,792 5,180 38,954 - 44,134 6,679 15,460 240 1,633 24,012 1,283 1,816 1,032 1,254 1,750 22 655 534 - 400	Total funds 2024 £ 79,375
			79,375
			19,000
			19,000
			236
			236
			98,611 - 42,038 1,755
			43,793
			6,203 14,221 228 10,806
			31,458
			1,057 - 996 1,144 1,900 942 628 129 177 -

Page 15

World Tamils Historical Society Detailed Statement of Financial Activities

World Tamils Historical Society Detailed Statement of Financial Activities
Telephone, fax and broadband Legal and professional costs Audit/Independent examination fees Consultancy fees Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	972 9,718 2,908 7,086 9,994 87,858 87,858 - 130,934 130,934 - 130,934 511,938 642,872	972 9,718 2,908 7,086 9,994 87,858 87,858 - 130,934 130,934 - 130,934 511,938 642,872	1,047
			8,020
			1,618 12,877
			14,495

			97,766
			97,766 -
			845
			845 -
			845
			511,093
			511,938

Page 16

World Tamils Historical Society Independent Examiners Report

Independent Examiner's Report to the trustees of World Tamils Historical Society

I report to the charity trustees on my examination of the financial statements of World Tamils Historical Society for the year ended 30 June 2025.

Responsibilities and basis of report

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Jebarson William ACCA Amity Services Ltd 4 Whitchurch Parade Whitchurch Lane Edgware

HA8 6LR 31 March 2026

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