## Registered Charity Number 1208300
SIGARAM SCHOOL OF LANGUAGE AND CULTURE Report and Accounts
31 August 2025
## **SIGARAM SCHOOL OF LANGUAGE AND CULTURE Report and Accounts**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|3|
|Trustee’s report|4|
|Independent examiner’s report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8- 10|
|Schedules to the statement of financial activities|11|
2
## **SIGARAM SCHOOL OF LANGUAGE AND CULTURE**
**Legal and Administrative information**
## **Chairperson**
Anuradha Balasundaram
## **Trustee**
Selvakumaran Subramaniam Poornima Krishnarajan Arumugam Muthu Malarvizhi Chellam
## **Registered office**
The Gateway 85 – 101 Sankey Street Warrington WA1 1SR
## **Registered number**
1208300
3
## **The report of the Trustees**
The trustees’ present their report and accounts for the year ended 31[st] August 2025.
## **Trustees' Annual Report for the year ended 31 March 2025**
Sigaram School of Language and Culture (SSLC) is a volunteer-led, not-for-profit organisation established to advance education and promote Tamil language, culture and heritage within Greater Manchester and the surrounding area. The charity provides an inclusive environment in which children, young people and families can learn, develop confidence and participate in community life through educational, cultural and engagement activities.
## **Structure, governance and management**
The trustees are responsible for the overall governance and strategic direction of the charity. During the reporting period, there were no changes to the board of trustees and the existing trustees continued to serve throughout the year.
The charity continues to operate through the commitment of volunteers who support the delivery of its educational and cultural objectives. This volunteer-led model enables the organisation to maintain regular programs and community engagement activities across its area of benefit.
All voluntary staff, including teaching and administrative support personnel, are DBS checked in accordance with the charity’s safeguarding and recruitment policies.
## **Objects and activities**
The charity's work is focused on advancing education and promoting cultural understanding through the delivery of educational, cultural and community-based programs in Manchester and the surrounding areas. During the year, its principal activities included the following:
- Weekly Tamil language classes at Broadheath Primary School for more than 80 pupils from Reception to Year 5.
- Weekly cultural and physical education activities, including traditional South Indian martial arts such as Silambam, for children and adults.
- A community support WhatsApp group with more than 150 members, used to share information, guidance and signposting intended to promote wellbeing, community cohesion and safety.
- Collaboration with local councils and partner organisations, including Northern Tamil Association, in community festivals, cultural events and Tamil speech competitions.
These activities supported the charity's purposes by widening access to educational opportunity, encouraging participation in community life, preserving Tamil heritage and promoting social inclusion.
## **Achievements and performance**
During the year, the charity continued to strengthen its educational and cultural offer and increased participation across its activities. Weekly Tamil classes were delivered every Saturday in partnership with London Tamil Sangam, using its curriculum and assessment framework to support structured learning and progression.
4
Student enrolment continued to grow during the year, reflecting sustained community demand for the program. Monthly assemblies were held to recognise achievement, and pupils completed mid-year and end-of-year assessments to support progression to the next stage of study.
In April 2025, the school held its Annual Day, where students demonstrated their progress through speeches, drama, dance and singing, showcasing both language development and cultural understanding. The charity also provided additional support for students preparing for Tamil GCSE examinations.
The charity delivered weekly arts and skills development sessions, including Silambam, Kalari and Adimurai, with around 80 children and adults participating regularly. These activities supported the development of practical skills, confidence and a stronger connection to cultural heritage.
The charity also maintained an active community support network through a dedicated WhatsApp group that grew to more than 150 members during the year. This provided a practical channel for sharing community information, promoting local initiatives and strengthening connections between Tamil families in the area.
In addition, the school published its annual magazine, _**Siragugal**_ , to record educational and cultural activities and celebrate the achievements of students. This publication also supported engagement with parents and the wider community.
The charity participated in the annual Altrincham Festival, where students and volunteers presented Tamil heritage through a themed cultural float. The school received the "Best Show" award in 2025, reflecting strong community participation and visibility.
## **Public benefit**
The trustees confirm that they have had regard to the Charity Commission's guidance on public benefit when planning and carrying out the charity's activities. The trustees consider that the charity's educational, cultural and community programs provide public benefit by advancing education, preserving cultural heritage, supporting wellbeing and encouraging social inclusion among Tamil families and the wider community.
## **Plans for future periods**
The trustees intend to continue developing the charity's educational and cultural programs, increase participation and strengthen partnership working with local organisations and volunteers. Future activity will focus on expanding opportunities for children and families to engage with Tamil language and heritage while supporting the long-term sustainability of the charity's work.
These events have significantly strengthened our community spirit, encouraged intergenerational engagement, and promoted Tamil cultural heritage in an inclusive and welcoming environment.
This report was approved by the Board of Trustees on 27/06/2026
Arumugam Muthu Trustee
5
## **SIGARAM SCHOOL OF LANGUAGE AND CULTURE**
## **Independent examiners’ report to the Trustees of SIGARAM SCHOOL OF LANGUAGE AND CULTURE**
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 Commissioners for England and Wales under section 145(5)(b) of the Act.
## **Basis of independent examiners’ report**
We conducted our examination in accordance with the General Directions given by the Charity Commissioners for England and Wales. An examination includes a detailed review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the accounts comply with the statement of Recommended Practice issued by the Charity Commissioners for England and Wales (effective October 2000), on a test basis, of evidence relevant to the amounts and disclosures in the accounts.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit opinion on the view given by the accounts.
We planned and preformed our examination so as to satisfy ourselves that the objectives of the independent examination are achieved and before finalising the report we obtain written assurances from the trustees of all material matters.
## **Independent examiner’s statement**
Subject to the limitations upon the scope of our work as detailed above, in connection with our examination, no matter has come to our attention:
- 1) which gives us reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- 2) to which, in our opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.
……………………………………………………… 27[th] June 2026
**Sri Guru Ganesh Consultancy UK Ltd**
5 Magpie Crescent West Bridgeford Nottingham NG2 7ZJ
6
## **SIGARAM SCHOOL OF LANGUAGE AND CULTURE Statement of Financial Activities for the year ended 31 August 2025**
|**Income**
Income from generated funds
Income from charitable activities
**Total Income and endowments**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total Expenses**
**Net gains on investments**
**Net Income**
**Gains/(losses) on revaluation of fixed assets**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestricted**
**funds**
17,261
**17,261**
12,220
**12,220**
**5,041**
**5,041**
-
**5,041**|**Restricted**
**funds**
-
-
**-**
**-**
**-**
**-**|**2025**
**Total**
17,261|
|---|---|---|---|
||||**17,261**|
||||12,220|
||||**12,220**|
||||**5,041**|
||||**5,041**
-|
||||**5,041**|
This statement of financial activities includes all gains and losses recognized in the year. All Income and expenditure derive from the continuing activities.
7
## **SIGARAM SCHOOL OF LANGUAGE AND CULTURE Balance Sheet as at 31 August 2025**
|**Notes**
**Fixed assets**
Tangible assets
**7**
**Current assets**
Debtors
**9**
Cash at bank and in hand
**Creditors: amounts**
**Falling due within one year**
**10**
**Net current assets**
**8**
**Total assets less current liabilities Creditors:**
**amounts**
**Falling due beyond one year**
**Net assets**
**Capital and reserves**
Unrestricted revenue reserves
Restricted revenue reserves
**Accumulated funds**|**2025**
**£**
**£**
-
5,441
5,441
(400)
5,041
5,041
**5,041**
5,041
-
**5,041**|**2025**
**£**
**£**
-
5,441
5,441
(400)
5,041
5,041
**5,041**
5,041
-
**5,041**|
|---|---|---|
||5,441
(400)||
||||
|||5,041|
|||**5,041**|
|||5,041
-|
|||**5,041**|
For the year ending 31/08/2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
## **Approved by the Board of Trustees on 27/06/2026 and signed on their behalf by**
………………………………
## Arumugam Muthu Trustee
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## **SIGARAM SCHOOL OF LANGUAGE AND CULTURE Notes to the accounts for the year ended 31 March 2026**
## **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 ail 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**
Depredation has been provided at the following rates in order to write off the assets over their estimated useful lives. Equipment straight line 25%
## **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-in-first-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 writedown 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.
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**SIGARAM SCHOOL OF LANGUAGE AND CULTURE**
## **Notes to the Accounts for the year ended 31 August 2025**
## **2. Analysis of assets and liabilities representing each of the charity’s funds**
|**At 31 August 2025**
Current assets
Current liabilities|Unrestricted Designated
Funds
Funds
5,441
-
(400)
-
5,041
-|Restricted
Funds
-
-
-|Total
Funds
5,441
(400)
5,041|
|---|---|---|---|
## **3. Creditors: amounts falling due within one year**
|Bank loans and overdrafts
Trade creditors
Accrued expenses|**2026**
**£**
-
-
400|
|---|---|
||400|
## **4. Limited by Guarantee**
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £, to the company should it be wound up, At 31/08/2025 there were members.
## **5. Unrestricted Funds**
|General fund|**Brought**
**Incoming Outgoing Transfers**
**Carried**
**forward**
**resource**
**resource**
**forward**
**£**
**£**
**£**
**£**
**£**
-
17,261
12,220
-
5,041|
|---|---|
||-
17,261
12,220
-
5,041|
10
## **SIGARAM SCHOOL OF LANGUAGE AND CULTURE**
|**Notes to the Accounts for the year ended 31 August 2025**
**Incoming Resources**
**Incoming Resources from generated funds**
**Parents’ Contributions**
Donations
Interest Receivable
Event fees received
Other income
**Total received**|**2025**
**£**
7,758
22
7,834
1,647|
|---|---|
||**17,261**|
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## **SIGARAM SCHOOL OF LANGUAGE AND CULTURE**
## **Schedule to the Statement of Financial Activities for the year ended 31 August 2025**
|**Charitable expenditure**
**Costs of aims in furtherance of the**
**charities objectives**
Rent and Room Hire
Trainer cost
Events costs
Sundry Expenses
Bank Charges
Professional fees
Computer fees
Stationery & Office supplies
**Total spent on administration**|Unrestricted
Funds
**31-Aug**
**2025**
**£**
7,786
1,461
2,451
10
15
400
97
-|
|---|---|
||12,220|
||**12,220**|
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