REGISTERED CHARITY NUMBER: 1153839
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
FOR
GOSHALLA IN LEICESTER
1A Accountancy Chartered Certified Accountants 262 Catherine Street Diamond Business Building Leicester LE4 6GD
GOSHALLA IN LEICESTER
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 July 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
GOSHALLA IN LEICESTER
REPORT OF THE TRUSTEES
for the year ended 31 July 2025
The trustees present their report with the financial statements of the charity for the year ended 31 July 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 an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1153839
Principal address
46 Spencefield Lane Leicester LE5 6PS
Trustees
N Shah Mrs M Shah
Independent Examiner
Mr Dipesh Dodia FCCA, BA (Hons) 1A Accountancy Chartered Certified Accountants 262 Catherine Street Diamond Business Building Leicester LE4 6GD
Approved by order of the board of trustees on 11 March 2026 and signed on its behalf by:
N Shah - Trustee
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GOSHALLA IN LEICESTER
Independent examiner's report to the trustees of Goshalla In Leicester
I report to the charity trustees on my examination of the accounts of Goshalla In Leicester (the Trust) for the year ended 31 July 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I 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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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 accounts to be reached.
Mr Dipesh Dodia FCCA, BA (Hons) 1A Accountancy Chartered Certified Accountants 262 Catherine Street Diamond Business Building Leicester LE4 6GD
11 March 2026
Page 2
GOSHALLA IN LEICESTER
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 July 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 84,173 Investment income 2 - Total 84,173 EXPENDITURE ON Raising funds 3 21,239 Charitable activities Resources 25,850 Total 47,089 NET INCOME 37,084 RECONCILIATION OF FUNDS Total funds brought forward 99,898 TOTAL FUNDS CARRIED FORWARD 156,198 |
2024 Total funds £ 38,825 31 |
|---|---|
| 38,856 13,757 5,883 |
|
| 19,640 | |
| 19,216 99,898 |
|
| 119,114 |
The notes form part of these financial statements
Page 3
GOSHALLA IN LEICESTER
| BALANCE SHEET 31 July 2025 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 74,410 CURRENT ASSETS Cash at bank and in hand 82,588 CREDITORS Amounts falling due within one year 7 (800) NET CURRENT ASSETS 156,198 TOTAL ASSETS LESS CURRENT LIABILITIES 156,198 NET ASSETS 156,198 FUNDS 8 Unrestricted funds 156,198 TOTAL FUNDS 156,198 |
2024 Total funds £ 73,689 45,926 (501) 27,963 119,114 119,114 119,114 119,114 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 11 March 2026 and were signed on its behalf by:
N Shah - Trustee
M Shah - Trustee
The notes form part of these financial statements
Page 4
GOSHALLA IN LEICESTER
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 July 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 5
GOSHALLA IN LEICESTER
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 July 2025
2. INVESTMENT INCOME
3.
| Bank interest received RAISING FUNDS Raising donations and legacies Insurance Veterinary expenses Repairs & renewals Support costs |
2025 £ - 2025 £ 2,247 1,852 17,140 - 21,239 |
2024 £ 31 2024 £ 1,934 2,433 9,390 - |
|---|---|---|
| 13,757 |
Raising donations and legacies
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 38,825 |
| Investment income | - |
| Total | 38,825 |
| EXPENDITURE ON | |
| Raising funds | 13,757 |
| Charitable activities | |
| Resources | 5,833 |
| Total | 19,640 |
continued...
Page 6
GOSHALLA IN LEICESTER
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 July 2025
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| Unrestricted | |||
|---|---|---|---|
| fund | |||
| £ | |||
| NET INCOME | 19,216 | ||
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 99,898 | ||
| TOTAL FUNDS CARRIED FORWARD | 119,114 | ||
| TANGIBLE FIXED ASSETS | |||
| Freehold | Plant and | ||
| property | machinery | Totals | |
| £ | £ | £ | |
| COST | |||
| At 1 August 2024 | 71,935 | 1,754 | 73,689 |
| Additions | - |
721 | 721 |
| At 31 July 2025 | 71,935 | 2,475 | 74,410 |
| NET BOOK VALUE | |||
| At 31 July 2025 | 71,935 | 2,475 | 74,410 |
| At 31 July 2024 | 71,935 | 1,754 | 73,689 |
6. TANGIBLE FIXED ASSETS
continued...
Page 7
GOSHALLA IN LEICESTER
NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 July 2025
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Trade creditors | - | 1 | ||
| Other creditors | 800 | 500 | ||
| 800 | 801 | |||
| 8. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1.8.24 | in funds | 31.7.25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 119,114 | 37,084 | 156,198 | |
| TOTAL FUNDS | 119,114 | 37,084 | 156,198 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 84,173 | (47,089) | 37,084 | |
| TOTAL FUNDS | 84,173 | (47,089) | 37,084 | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1.8.23 | in funds | 31.7.24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 75,472 | 24,426 | 99,898 | |
| TOTAL FUNDS | 75,472 | 24,426 | 99,898 |
continued...
Page 8
GOSHALLA IN LEICESTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2025
8. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 51,523 | (27,097) | 24,426 |
| TOTAL FUNDS | 51,523 | (27,097) | 24,426 |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.8.23 | in funds | 31.7.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 99,898 | 56,300 | 156,198 |
| TOTAL FUNDS | 99,898 | 56,300 | 156,198 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 123,029 | (66,729) | 56,300 |
| TOTAL FUNDS | 123,029 | (66,729) | 56,300 |
continued...
Page 9
GOSHALLA IN LEICESTER
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2025
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
Page 10
GOSHALLA IN LEICESTER
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES | |||
|---|---|---|---|
| for the year ended 31 July 2025 | |||
| 2025 | 2024 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Gif aid | 6,974 | (1) | |
| Donations | 77,199 | 38,826 | |
| 38,825 | |||
| Investment income | |||
| Bank interest received | - | 31 | |
| Total incoming resources | 84,173 | 38,856 | |
| EXPENDITURE | |||
| Raising donations and legacies | |||
| Insurance | 2,247 | 1,934 | |
| Veterinary expenses | 1,852 | 2,433 | |
| Repairs & renewals | 17,140 | 9,390 | |
| 21,239 | 13,757 | ||
| Charitable activities | |||
| Light and heat | 449 | 465 | |
| Postage and stationery | 1,006 | 844 | |
| Animal feed | 5,366 | 3,214 | |
| Event costs | 5,450 | - | |
| Sundries | - | 510 | |
| 12,271 | 5,033 | ||
| Support costs | |||
| Management | |||
| Telephone | 541 | 350 | |
| Finance | |||
| Bank charges | 249 | - | |
| Other | |||
| Cleaning | 116 | - | |
| Carried forward | - | -‘ |
This page does not form part of the statutory financial statements
Page 11
GOSHALLA IN LEICESTER
| Other Advertising Vehicle running costs Governance costs Accountancy costs Book-keeping fees Total resources expended Net income |
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 July 2024 2024 2023 £ £ 736 11,137 - - 11,873 - 500 300 500 - 47,089 19,640 37,084 19,216 |
|---|---|
This page does not form part of the statutory financial statements
Page 12