Merseyside Tamil School

	Page
Balance Sheet	1
Notes to the Financial Statements	2

Registered number: 04639400

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets			233,789		233,789

			233,789		233,789
CURRENT ASSETS
Debtors		2,806		432
Cash at bank and in hand		195,121		142,851

		197,927		143,283
Creditors: Amounts Falling Due Within One Year		(37,488 )		(31,767 )

NET CURRENT ASSETS (LIABILITIES)			160,439		111,516

TOTAL ASSETS LESS CURRENT LIABILITIES			394,228		345,305

Creditors: Amounts Falling Due After More Than One Year			(15,923 )		(22,684 )

NET ASSETS			378,305		322,621

RESERVES
Capital redemption reserve			322,621		263,234
Income and Expenditure Account			55,684		59,387

MEMBERS' FUNDS			378,305		322,621

For the year ending 31 January 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Mr Sinenthiran Jeganathan

Director

17/06/2025

The notes on page 2 form part of these financial statements.

1. General Information

Merseyside Tamil School is a private company, limited by guarantee, incorporated in England & Wales, registered number 04639400 . The registered office is 17 Fielding Street, Liverpool, L6 9AP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

233789

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

4. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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