REGISTERED CHARITY NUMBER: 511902
TRUSTEES' REPORT AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
FOR
THE LEICESTERSHIRE BRAHMA SAMAJ THE LEICESTERSHIRE BRAHMA SAMAJ
CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2026
| Page | Page | Page | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Trustees' Report | 1 | ||||||||||
| Independent Examiner's Report | 2 | ||||||||||
| Statement of Financial Activities | 3 | to | 4 | ||||||||
| Balance Sheet | 5 | ||||||||||
| Notes to the Financial Statements | 6 | to | 11 | ||||||||
| Detailed Statement of Financial Activities | 12 | to | 13 | ||||||||
| THE LEICESTERSHIRE BRAHMA SAMAJ TRUSTEES' REPORT for the year ended 31 March 2026 |
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The trustees present their report with the financial statements of the charity for the year ended 31 March 2026. 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
511902
Principal address
15 Belgrave Road Leicester LE4 6AR
Trustees
Mr M V Shastri Dr H V Trivedi Dr J C Joshi Dr Hina Trivedi Mr M J Shastri
Independent Examiner
1A Accountancy Chartered Certified Accountants 262 Catherine Street Diamond Business Building Leicester LE4 6GD
Approved by order of the board of trustees on 27 July 2026 and signed on its behalf by:
........................................................................... M Shastri - Trustee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LEICESTERSHIRE BRAHMA SAMAJ
Independent examiner's report to the trustees of The Leicestershire Brahma Samaj
I report to the charity trustees on my examination of the accounts of The Leicestershire Brahma Samaj (the Trust) for the year ended 31 March 2026.
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:
| 1. | accountingrecords were not kept in respect of the Trust as required bysection 130 of the Act;or |
|---|---|
| 2. | the accounts do not accord with those records;or |
| 3. | 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 aspart 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
Date: 27 July 2026 THE LEICESTERSHIRE BRAHMA SAMAJ
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2026
| Notes INCOME AND ENDOWMENTS FROM |
Notes INCOME AND ENDOWMENTS FROM |
Notes INCOME AND ENDOWMENTS FROM |
Notes INCOME AND ENDOWMENTS FROM |
Notes INCOME AND ENDOWMENTS FROM |
2026 2025 Unrestricted Total fund funds £ £ |
2026 2025 Unrestricted Total fund funds £ £ |
|---|---|---|---|---|---|---|
| Donations and legacies | 123,028 | 66,299 | ||||
| Investment income | 2 | - | 13 | |||
| Total | 123,028 | 66,312 | ||||
| EXPENDITURE | ON | |||||
| Raisingfunds | 3 | 67,264 | 29,847 | |||
| Charitable activities | ||||||
| Charitable activities | 39,471 | 21,202 | ||||
| Other | - | - | ||||
| Total | 106,735 | 51,049 | ||||
| NET INCOME | 16,293 | 15,263 | ||||
| Transfers between funds | 10 | - | - | |||
| Net movement in funds | 16,293 | 15,263 | ||||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 233,975 | 218,712 | ||||
| TOTAL FUNDS CARRIED FORWARD | 250,268 | 233,975 |
THE LEICESTERSHIRE BRAHMA SAMAJ
BALANCE SHEET
31 March 2026
| Notes FIXED ASSETS |
Notes FIXED ASSETS |
Notes FIXED ASSETS |
Notes FIXED ASSETS |
Notes FIXED ASSETS |
Notes FIXED ASSETS |
2026 2025 Unrestricted Total fund funds £ £ |
2026 2025 Unrestricted Total fund funds £ £ |
|
|---|---|---|---|---|---|---|---|---|
| Tangible assets | 6 | 253,325 | 253,325 | |||||
| CURRENT ASSETS | ||||||||
| Cash at bank and in hand | 27,640 | 1,274 | ||||||
| CREDITORS | ||||||||
| Amounts | fallingdue | within oneyear | 7 | (8,250) | (8,250) | |||
| NET CURRENT ASSETS | 19,390 | (6,976) | ||||||
| TOTAL ASSETS LESS CURRENT LIABILITIES |
272,715 | 246,349 | ||||||
| CREDITORS | ||||||||
| Amounts | fallingdue | after more than oneyear | 8 | (22,501) | (22,001) | |||
| NET ASSETS | 250,214 | 224,348 | ||||||
| FUNDS | 10 | |||||||
| Unrestricted funds | 250,214 | 224,348 | ||||||
| TOTAL FUNDS | 250,214 | 224,348 | ||||||
The financial statements were approved by the Board of Trustees and authorised for issue on 26 July 2026 and were signed on its behalf by:
............................................. M Shastri - Trustee
THE LEICESTERSHIRE BRAHMA SAMAJ
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2026
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.
THE LEICESTERSHIRE BRAHMA SAMAJ
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2026
| 2. | INVESTMENT INCOME | INVESTMENT INCOME | INVESTMENT INCOME | INVESTMENT INCOME | |||
|---|---|---|---|---|---|---|---|
| 2026 £ |
2025 £ |
||||||
| Bank interest received | - | 13 | |||||
| 3. | RAISING FUNDS | ||||||
| Raising donations and legacies | 2026 £ |
2025 £ |
|||||
| Support costs | 67,264 | 29,847 | |||||
| 4. | TRUSTEES' REMUNERATION AND BENEFITS |
There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2026.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | INCOME AND ENDOWMENTS FROM | Unrestricted fund £ |
||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Donations and legacies | 66,299 | |||||||||||||
| Investment income | 13 | |||||||||||||
| Total | 66,312 | |||||||||||||
| EXPENDITURE ON Charitable activities |
||||||||||||||
| Charitable activities | 29,847 | |||||||||||||
| Raisingfunds | 21,202 | |||||||||||||
| Total | 51,049 | |||||||||||||
| NET INCOME | 15,263 | |||||||||||||
| THE LEICESTERSHIRE BRAHMA SAMAJ NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 31 March 2026 |
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| for the | year ended 31 March 2026 | |||||||||||||
| 5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - | continued | ||||||||||||
| RECONCILIATION OF FUNDS | Unrestricted fund £ |
|||||||||||||
| Total funds brought forward | 233,975 | |||||||||||||
| TOTAL FUNDS CARRIED FORWARD | 250,628 | |||||||||||||
| 6. | TANGIBLE FIXED | ASSETS | ||||||||||||
| COST | Freehold property £ |
Plant and machinery £ |
Fixtures and fittings £ |
Totals £ |
||||||||||
| At 1 April 2025 | 239,688 | 4,100 | 9,537 | 253,325 | ||||||||||
| Additions | - | - | - | - | ||||||||||
| At 31 March 2026 | 239,688 | 4,100 | 9,537 | 253,325 | ||||||||||
| NET BOOK VALUE | ||||||||||||||
| At 31 March 2026 | 239,688 | 4,100 | 9,537 | 253,325 | ||||||||||
| At 31 March 2025 | 239,688 | 4,100 | 9,537 | 253,325 | ||||||||||
THE LEICESTERSHIRE BRAHMA SAMAJ
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2026
| for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||||||||||||||
| 2026 £ |
2025 £ |
||||||||||||||
| Trade creditors | 8,250 | 8,250 | |||||||||||||
| Other creditors | - | - | |||||||||||||
| 8,250 | 8,250 | ||||||||||||||
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE | THAN ONE YEAR | |||||||||||||
| 2026 £ |
2025 £ |
||||||||||||||
| Other loans(see note 9) | 22,501 | 22,001 | |||||||||||||
| 9. | LOANS | ||||||||||||||
| An analysis of the maturity of loans is given below: Amounts falling due in more than five years: Other thirdpartyloans |
2026 £ |
2025 £ |
|||||||||||||
| 22,501 | 22,001 | ||||||||||||||
| 10. | MOVEMENT IN FUNDS | ||||||||||||||
| Unrestricted funds | At 1.4.25 £ |
Net movement in funds £ |
Transfers between funds £ |
At 31.3.26 £ |
|||||||||||
| General fund | 233,975 | 16,293 | - | 250,268 | |||||||||||
| TOTAL FUNDS | 233,975 | 16,293 | - | 250,268 | |||||||||||
| THE LEICESTERSHIRE BRAHMA SAMAJ NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 31 March 2026 |
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| for the | year ended 31 March 2026 | ||||||||||||||
| 10. | MOVEMENT IN FUNDS - continued | ||||||||||||||
| Net movement in funds, included in the above are as follows: Unrestricted funds |
Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||||||||||||
| General fund | 123,028 | (106,735) | 16,293 | ||||||||||||
| TOTAL FUNDS | 123,028 | (106,735) | 16,293 | ||||||||||||
Comparatives for movement in funds
| Unrestricted funds | Unrestricted funds | At 1.4.25 £ |
Net movement in funds £ |
At 31.3.26 £ |
||||
|---|---|---|---|---|---|---|---|---|
| General fund | 224,348 | 25,866 | 250,214 | |||||
| TOTAL FUNDS | 224,348 | 25,866 | 250,214 | |||||
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds | Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||||
|---|---|---|---|---|---|---|---|---|
| General fund | 66,312 | (51,049) | 15,263 | |||||
| TOTAL FUNDS | 66,312 | (51,049) | 15,263 | |||||
THE LEICESTERSHIRE BRAHMA SAMAJ
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 March 2026
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds | Unrestricted funds | At 1.4.24 £ |
At 1.4.24 £ |
Net movement in funds £ |
Net movement in funds £ |
Transfers between funds £ |
At 31.3.26 £ |
|||
|---|---|---|---|---|---|---|---|---|---|---|
| General fund | 218,712 | 31,556 | - | 250,268 | ||||||
| TOTAL FUNDS | 218,712 | 31,556 | - | 250,268 | ||||||
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
||||
|---|---|---|---|---|---|---|---|---|
| General fund | 189,340 | (157,784) | 31,556 | |||||
| TOTAL FUNDS | 189,340 | (157,784) | 31,556 | |||||
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2026.
THE LEICESTERSHIRE BRAHMA SAMAJ
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2026
| INCOME AND ENDOWMENTS Donations and legacies |
INCOME AND ENDOWMENTS Donations and legacies |
INCOME AND ENDOWMENTS Donations and legacies |
INCOME AND ENDOWMENTS Donations and legacies |
2026 £ |
2025 £ |
|---|---|---|---|---|---|
| Donations | 110,873 | 55,597 | |||
| Gift aid | 12,155 | 10,702 | |||
| Box collection income | - | - | |||
| Membershipfees | - | - | |||
| 123,028 66,299 Investment income |
|||||
| Bank interest received | - | 13 | |||
| Total incoming resources | 123,028 | 66,312 |
EXPENDITURE
Charitable activities
| Accountancy fees Legal fees |
Accountancy fees Legal fees |
Accountancy fees Legal fees |
Accountancy fees Legal fees |
Accountancy fees Legal fees |
620 - |
500 743 |
|---|---|---|---|---|---|---|
| 620 1,243 Support costs Management |
||||||
| Light and heat | 5,637 | 9,417 | ||||
| Telephone | 69 | 717 | ||||
| Buildingwork expenses | 65,757 | 20,123 | ||||
| Pooja expenses | 2,255 | 6,477 | ||||
| Event expenses Cleaning Legal & professional fees |
4,300 190 8,505 |
9,683 - - |
||||
| Finance | 86,713 | 46,417 | ||||
| Insurance | 3,388 | 2,492 | ||||
| Postage and stationery | 1,474 | 699 | ||||
| Sundryexpenses | 1,079 | - | ||||
| Bank charges | - | 12 | ||||
| 5,941 | 3,203 |
THE LEICESTERSHIRE BRAHMA SAMAJ
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2026
| for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | for the year ended 31 March 2026 | |||
|---|---|---|---|---|---|---|
| Finance Information technology |
2025 £ |
2024 £ |
||||
| Repairs and renewals | 6,274 | 51 | ||||
| Other | ||||||
| Food costs Donations |
3,185 4,002 |
135 | ||||
| Total resources expended | 106,735 | 51,049 | ||||
| Net income | 16,293 | 15,263 | ||||