Flashlight
I cannot find the Flashlight on my iPad 10th generation , it is neither in the Control Center nor is it in the Settings list for Control Center.
iPad (10th generation)
The iPad10 doesn’t have the Flashlight function.
Only those models of iPad that are fitted with a TrueTone flash (iPad mini6 and iPads Pro) have a flashlight control in the Control Centre.
iPad mini (6th generation) - Apple Support