Shree Girnara Soni Samaj (U.K.)
Charity No. 1026609
Trustees’ Report and Unaudited Accounts
30 April 2025
Shree Girnara Soni Samaj (U.K.) Contents
==> picture [395 x 122] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Pages|
|Trustees' Annual|Report|2to4|
|Independent|Examiner's|Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|cj|
|Notes|to the Accounts|8|to|13|
|Detailed|Statement|of Financial|Activities|14 to|15|
----- End of picture text -----
Page 1
The trustees present their report with the unaudited financial statements of the charity for the year ended 30 April 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1026609
Principal Office
5 St James Street Leicester LE1 3SU
Address Line 5
Trustees
The following trustees served during the year:
S.R. Jogia
D.M. Kachhala
R.P. Lodhia
B.K. Pala
P. Shantilal
Accountants Hariti Accountancy 90 Surrey Street, Leicester, LE4 6FG
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document is to promote the cultural development of the Hindu community, which includes Shree Girnara Soni Samaj and to maintain and manage such a centre of educational, social welfare, recreational and leisure purposes. The main activities undertaken in relation to those purposes during the year were to organise Navaratri, Diwali gatherings, day trips for members, summer picnics and sports activities for all members including youngsters and kids.
The main activities undertaken during the year to further the charity's purpose for the public benefit: * Organise Navaratri, Diwali gatherings, day trips for members, summer picnics and sports activities for all members including youngsters and kids. * Navaratri festival, HAVAN, Poonam festival and Diwali get-to-gather * Dinner and Dance, Diwali gathering and During Navaratri
Page 2
Shree Girnara Soni Samaj (U.K.)
Trustees Annual Report
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
-
Organise Navaratri, Diwali gatherings, day trips for members, summer picnics and sports activities for all members including youngsters and kids.
-
Navaratri festival, HAVAN, Poonam festival and Diwali get-to-gather
Major Events during the year:
- Shree Girnara Soni Samaj UK (SGSS) is celebrating its 50th anniversary. Founded in the ea rly 1970s to support the Gujarati Soni community in the UK, it now has over 500 members, mainly based in Leicester.
The organisation runs religious, cultural and community activities throughout the year, including Navratri celebrations, Bhajans and educational sessions. The centre is also used by other local communities for events and services.
SGSS promotes cultural heritage, community cohesion and networking, particularly for young families and professionals. The organisation has recently introduced a more structured governance framework to ensure effective management and continued growth.
- The charity owns the freehold property at 5 St James Street, Leicester. The ground floor and basement were leased to a tenant for use as a banqueting suite.
In November 2024, Leicestershire Police executed a warrant at the premises and discovered a cannabis cultivation operation within the leased area. Two individuals were arrested. The named tenant was later released without charge but had sub-let the premises without the charity’s written consent, in breach ofthe[lease.] The trustees acted immediately to forfeit the lease and regain possession of the property. An insurance claim has been submitted for malicious damage and loss of rental income. This claim is on-going. The trustees are satisfied that appropriate legal documentation was in place and that prompt action was taken to protect the charity’s interests. Property management procedures have since been reviewed and strengthened where necessary.
FINANCIAL REVIEW
The Charity had a challenging performance during 2024-25 (Net Expenditure £12,040.00) compared to 202324(Net Income £6,256.00). However, the charity has strong reserves at the end of 2025 (£255,291.00), a Addition on 2024 (£267,33 1.00). Improvement are anticipated in future years. The charity has a policy of maintaining reserves to meet ongoing obligations, which currently it is able to do. The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Page 3
STRUCTURE, GOVERNANCE AND MANAGEMENT
All post holders including Trustees are volunteers and they are appointed at the AGM when we also have committee elections.
Statement of trustees’ responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. 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.
Signed on behalf of the charity's trustees
AYR, B.K. Pala Trustee
26 February 2026
Page 4
Shree Girnara Soni Samaj (U.K.)
Independent Examiners Report
Independent Examiner's Report to the trustees of Shree Girnara Soni Samaj (U.K.)
| report to the trustees on my examination of the financial statements of Shree Girnara Soni Samaj (U.K.) for the year ended 30 April 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
| have completed my examination. | can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
- the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a ‘true and fair' view which is not a matter considered as part ofan independent examination.
| 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.
fo Hariti Accountancy 90 Surrey Street, Leicester, LE4 6FG
26 February 2026
Page 5
Shree Girnara Soni Samaj (U.K.) Statement of Financial Activities
for the year ended 30 April 2025
==> picture [493 x 451] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|
|funds|Totalfunds|Total|funds|
|2025|2025|2024|
|Notes|£|£|£|
|Income|and|endowments|
|from:|
|Donations and|legacies|3|61,463|61,463|34,028|
|Grants|3,000|3,000|-|
|Total|64,463|64,463|34,028|
|Expenditure|on:|
|Raising funds|4|38,664|38,664|10,963|
|Charitable|activities|5|-|-|420|
|Other|6|37,839|37,839|16,389|
|Total|76,503|76,503|27,772|
|Net|gains|on|investments|-|-|-|
|Net income/(expenditure)|7|(12,040)|(12,040)|6,256|
|Transfers|between|funds|-|-|-|
|Netbeforeincome/(expenditureKexp|)|(12,040)|(12,040)|6,256|
|other gains/(losses)|
|Other gains|and|losses|
|Net movement|in funds|(12,040)|(12,040)|6,256|
|Reconciliation|of funds:|
|Total funds brought forward|267,331|267,331|261,075|
|Total funds carried forward|255,291|255,291|267,331|
----- End of picture text -----
Page 6
Shree Girnara Soni Samaj (U.K.)
Balance Sheet
at 30 April 2025
| at 30 April 2025 | |||
|---|---|---|---|
| Charity No. 1026609 | 2025 | 2024 | |
| £ | £ | ||
| Fixed assets | |||
| Tangible assets | 9 | 243,903 | 246,490 |
| 243,903 | 246,490 | ||
| Current assets | |||
| Debtors | 10 | 5,246 | 7,762 |
| Cash atbank and in hand | 32,667 | 30,159 | |
| 37,913 | 37,921 | ||
| Creditors:Amount fallingdue withinone year | 11 | (5,093) | (3,080) |
| Netcurrentassets | 32,820 | 34,841 | |
| Total assets lesscurrent liabilities | 276,723 | 281,331 | |
| Creditors:Amountsfallingdueaftermorethanoneyear | 12 | (21,432) | (14,000) |
| Netassetsexcluding pension assetor liability | 255,291 | 267,331 | |
| Total netassets | 255,291 | 267,331 | |
| Thefunds ofthe charity | |||
| Restricted funds | 13 | ||
| Unrestricted funds | 13 | ||
| General funds | 255,291 | 267,331 | |
| 255,291 | 267,331 | ||
| Reserves | 13 | ||
| Totalfunds | 255,291 | 267,331 |
Approved by the trustees on 26 February 2026
And signed on their behalf by:
B.K. Pala Trustee 26 February 2026
Page 7
Shree Girnara Soni Samaj (U.K.)
Notes to the Accounts
for the year ended 30 April 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
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 atthediscretion ofthetrustees in furtherance ofthe | |
| general objects ofthe charity. | ||
| Designatedfunds | —_—These are unrestricted fundsearmarked bythetrusteesfor particularpurposes. | |
| Revaluation funds | These are unrestricted fundswhich include a revaluation reserverepresenting the | |
| restatement of investment assets at their market values. | ||
| Restricted funds | Theseare available for use subjectto restrictions imposed bythedonororthrough | |
| terms ofan appeal. | ||
| Income | ||
| Recognitionof | Income is included in the Statement ofFinancial Activities (SoFA)when thecharity | |
| income | becomes entitled to,and virtually certain to receive,theincome and theamountof | |
| the income can be measured with sufficient reliability. | ||
| Incomewith related | Where income has related expenditure the income and related expenditure is | |
| expenditure | reported gross in the SoFA. | |
| Donationsand | Voluntaryincome received byway ofgrants, donations and gifts is included in the | |
| legacies | theSoFAwhen receivableand onlywhen the Charityhas unconditional entitlement | |
| to the income. | ||
| Tax reclaimson | Income from tax reclaims is included inthe SoFA atthesame time as the | |
| donationsandgifts | _gift/donation to which it relates. | |
| Donated services | These areonly included inincome (with an equivalentamount inexpenditure) | |
| and facilities | where the benefit to the Charity is reasonablyquantifiable, measurable and | |
| material. | ||
| Volunteer help | Thevalue ofanyvolunteerhelp received is not included in theaccounts. | |
| Investment income | This is included in the accounts when receivable. | |
| Gains/(losses) on | This includesanygainorloss resultingfrom revaluing investments to marketvalue | |
| revaluationoffixed | at the end ofthe year. | |
| assets | ||
| Gains/(losses) on | This includes any gain or loss on the sale of investments. | |
| investmentassets |
Page 8
Shree Girnara Soni Samaj (U.K.)
==> picture [468 x 264] intentionally omitted <==
----- Start of picture text -----
||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|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|ma king|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.|
----- End of picture text -----
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Freehold property 1.6% straight line Lift equipment 6.66% straight line Furniture and fixtures 10% reducing balance
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.
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 proba bly 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
Shree Girnara Soni Samaj (U.K.)
2 Statement of Financial Activities - prior year
| 2 Statement of Financialof FinancialFinancial Activities - prior yearprior yearyear |
||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | |||
| 2025 | 2025 | |||
| Income and endowments from: | £ | £ | ||
| Donationsand legacies Grants |
61,463 | 61,463 | ||
| Total | 3,000 | 3,000 | ||
| Expenditure on: | 64,463 | 64,463 | ||
| Raising funds | ||||
| Charitable activities | 38,664 | 38,664 | ||
| - | ||||
| Other | > | |||
| Total | 37,839 | 37,839 | ||
| Net income | 76,503 | 76,503 | ||
| Net income before other | (12,040) | (12,040) | ||
| gains/(losses) | (12,040) | (12,040) | ||
| Othergainsand losses: | ||||
| Net movement infunds | ||||
| Reconciliation offunds: | (12,040) | (12,040) | ||
| Total funds brought forward | ||||
| Total funds carried forward | 267,331 | 267,331 | ||
| 255,291 Sn anil |
255,291 ttfal |
|||
| 3 | Incomefromdonationsand legacies | |||
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| Event Funds | £ | £ | £ | |
| General donations |
60,281 1,182 |
60,281 1,182 |
32,794 1,234 |
|
| 4 | Expenditure on raisingfunds | 61,463 | 61,463 | 34,028 |
| Unrestricted | Total | Total | ||
| 2025 | 2024 | |||
| Fundraising trading costs | £ | £ | £ | |
| Fundraising events | ||||
| 38,664 | 38,664 | 10,963 | ||
| 38,664 | 38,664 | 10,963 |
Page 10
Shree Girnara Soni Samaj (U.K.)
5 Expenditure on charitable activities
| Unrestricted | Unrestricted | Total | Total | Total | ||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||||
| £ | £ | £ | ||||||
| Governance costs | ||||||||
| IndependentExaminer's fees | 850 | 850 | 420 | |||||
| 850 | 850 | 420 | ||||||
| 6 | Other expenditure | |||||||
| Unrestricted | Total | Total | ||||||
| 2025 | 2024 | |||||||
| Premises costs Amortisation, depreciation, |
£ 29,130 |
£ 29,130 |
£ 8,859 |
|||||
| impairment, profit/losson disposaloffixed assets |
7,786 | 7,786 | 7,416 | |||||
| Generaladministrative costs Legaland professional costs |
73 850 |
73 850 |
64 50 |
|||||
| 37,839 | 37,839 | 16,389 | ||||||
| 7 | Net income/(expenditure) before transfers | |||||||
| 8 | This isstated after charging: Depreciationofowned fixedassets Staff costs |
2025 £ 7,786 |
2024 £ 7,416 |
|||||
| Noemployee received emoluments inexcessof£60,000. | ||||||||
| 9 | Tangible fixed assets | |||||||
| Landand | Lift | Furniture | ||||||
| buildings | equipment | and fixtures | Toba | |||||
| Cost or revaluation | £ | £ | £ | £ | ||||
| At1May2024 Additions DuringtheYear At30April2025 Depreciation and |
367,851 __367851. |
18,857 10,541 5,199 —«418,857. ~~—~«415,740 Tn |
397,249 5,199 402,448 ee |
|||||
| impairment | ||||||||
| At 1May2024 Depreciation charge forthe |
135,889 | 10,057 | 4,813 | 150,759 | ||||
| year | 5,523 | 1,257 | 1,006 | 7,786 | ||||
| At30April2025 Net book values |
141412, | —«41314.SS | SS | 158,545 | ||||
| At30April2025 At30April2024 |
226,439_ 231,962 |
7,543 8,800 |
9,921 5,728 |
243,903 246,490 |
Page 11
Shree Girnara Soni Samaj (U.K.)
| 10 Debtors | 10 Debtors | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | ||||
| Otherdebtors | 2,600 | ||||
| Prepayments andaccrued income | 5,246 | 5,162 | |||
| 5,246 | 7,762 | ||||
| 11 | Creditors: | ||||
| amounts falling due within one year | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Trade creditors | 3583 | 1,890 | |||
| Accruals | 850 | 420 | |||
| Deferred income | 660 | 770 | |||
| 5,093 | 3,080 | ||||
| 12 | Creditors: | ||||
| amounts falling due after more than one | year | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Other Loans | 21,432 | 14,000 | |||
| 21,432 | 14,000 | ||||
| 13 | Movement in funds | ||||
| Incoming | |||||
| resources | |||||
| (including | Resources | At 30April | |||
| other | expended | 2025 | |||
| At1May — gains/losses | |||||
| 2024 | ) | ||||
| £ | £ | £ | |||
| Restricted funds: | |||||
| Unrestricted funds: | |||||
| General funds | 267,331 | 64,463 | (76,503) | 255,291 | |
| 14 | Totalfunds Analysis of net assets between funds |
___267,331_ | 64,463 | (76,503) | 255,291 |
| Unrestricted | |||||
| funds | Total | ||||
| £ | £ | ||||
| Fixed assets Netcurrentassets |
243,903 32,820 |
243,903 32,820 |
|||
| Creditorsdue inmorethanoneyearand | |||||
| ~ provisions |
(21,432) | (21,432) | |||
| 255,291 | 255,291 |
Page 12
Shree Girnara Soni Samaj (U.K.)
15 Reconciliation of net debt
==> picture [473 x 136] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|At|1|May|At|30|April|
|2024|Cash|flows|2025|
|£|£|£|
|Cash and cash|equivalents|30,159|2,508|32,667|
|30,159|2,508|32,667|
|Bank loans|(14,000)|(7,432)|(21,432)|
|(14,000)|(7,432)|(21,432)|
|Net debt|—_16,159|—((4,924)|—-11,235|
----- End of picture text -----
Page 13
Shree Girnara Soni Samaj (U.K.)
Detailed Statement of Financial Activities
for the year ended 30 April 2025
| Unrestricted | |||
|---|---|---|---|
| funds | Totalfunds | Total funds | |
| 2025 | 2025 | 2024 | |
| £ | £ | £ | |
| Income and endowments from: | |||
| Donationsand legacies | |||
| EventFunds | 60,281 | 60,281 | 32,794 |
| General donations Grant Local Council |
1,182 3,000 |
4,182 3,000 |
1,234 - |
| 64,463 | 64,463 | 34,028 | |
| Total incomeandendowments | 64,463 | 64,463 | 34,028 |
| Expenditure on: | |||
| Costs ofother trading activities | |||
| Incomefromfundraisingevents | 38,664 | 38,664 | 10,963 |
| 38,664 | 38,664 | 10,963 | |
| Total ofe diture on raisi al of expenditureonraising funds |
38,664 | 38,664 | 10,963 |
| Governance costs | |||
| Independent Examiner'sfees | 850 | 850 | 420 |
| 850 | 850 | 420 | |
| Total ofexpenditureon charitable | |||
| activities | |||
| Premises costs | |||
| Rates&Water Light, heatand power |
2,683 870 |
2,683 870 |
2,092 - |
| Premises insurances | 5,695 | 5,695 | 4,832 |
| Premises repairsand | |||
| maintenance | 19,882 | 19,882 | 1,935 |
| 29,130 | 29,130 | 8,859 | |
| Generaladministrative costs, | |||
| including depreciation and | |||
| amortisation | |||
| Depreciation Bank & Card Charges |
7,786 73 |
7,786 73 |
7,416 . |
| Stationery and printing | - | - | 64 |
| 7,859 | 7,859 | 7,480 | |
| Legal and professional costs | |||
| Otherlegalandprofessional | |||
| costs | . | . | 50 |
| Page 14 | - - SS |
50 |
Shree Girnara Soni Samaj (U.K.)
Detailed Statement of Financial Activities
Total expenditure
Total of expenditure of other costs
==> picture [492 x 247] intentionally omitted <==
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|76,503|76,503|27.772|
|Net|gains|on|investments|
|-|=|#|
|Net|income/(expenditure)|(2|2,04|0)0|(|12,040|)|6|25|8|
|otherNet income/(expenditure)|[gains/(losses)]|mevleKp|)|before|(12,040)|(12,040)|6,256|
|Other|Gains|
|-|-|-|
|Net movement in funds|(12,040)|(12,040)|6,256|
|Reconciliation|of funds:|
|Total funds brought forward|267,331|267,331|261,075|
|Total funds carried forward|255,291|255,291|267,331|
----- End of picture text -----
Page 15