Gosling Trust Accounts






Gosling Trust

	Company No. 04451021
		Information for Filing with The Registrar
		31 December 2025

The Trustees present their report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was a school club.




Trustees

The Trustees who served at any time during the year were as follows:

T. Green			(Resigned 10 March 2025)
L. Lambert
M. Leader			(Resigned 20 November 2025)
E. Tunley
A. White





































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

E. Tunley
Trustee
06 May 2026

at	31 December 2025
Company No.		04451021	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	964	522


				964	522
Current assets

	Debtors		5	889	144

	Cash at bank and in hand			27,875	30,690
				28,764	30,834
Creditors: Amount falling due within one year			6	(1,742)	(6,159)
Net current assets				27,022	24,675
Total assets less current liabilities				27,986	25,197




Net assets				27,986	25,197

Reserves


	Income and expenditure account		7	27,986	25,197

Total equity				27,986	25,197



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's income and expenditure account.

Approved by the board on 06 May 2026 and signed on its behalf by:

E. Tunley
Trustee
06 May 2026

for the year ended 31 December 2025

General information

Gosling Trust is a private company limited by guarantee and incorporated in England and Wales.

Its registered number is: 04451021

Its registered office is:

Goosewell Primary School

Goosewell Road

Plymstock

Devon

PL9 9HD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% Reducing balance

Motor vehicles

35% Straight line

Furniture, fittings and equipment

25% Straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the income and expenditure account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including trustees) during the year was:	19	17

4	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 January 2025	3,489	9,652	13,141
		Additions	879	-	879


		Disposals	(230)	(630)	(860)
		At 31 December 2025	4,138	9,022	13,160
		Depreciation
		At 1 January 2025	3,154	9,465	12,619
		Charge for the year	267	120	387


		Disposals	(230)	(580)	(810)
		At 31 December 2025	3,191	9,005	12,196
		Net book values
		At 31 December 2025	947	17	964
		At 31 December 2024	335	187	522

5	Debtors
			2025	2024
			£	£
		Trade debtors	-	35






		Prepayments and accrued income	889	109
			889	144

6	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Other taxes and social security	(517)	1,868

		Other creditors	8	108
		Accruals and deferred income	2,251	4,183
			1,742	6,159

Reserves

Income and expenditure account - includes all current and prior period retained surpluses and deficits.