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2021-04-05-accounts

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Charity Registration No: 1025959

Diglis Lane Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2021

T B Tax Services Bridge House Pattenden Lane Marden Kent TN12 9QJ

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Contents

Pages
Reference and administrative details 3
Report of the trustees 4-7
Independent examiner’s report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11-16

2

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Reference and Administrative Details For the Year ended 5 April 2021

Charity name Diglis Lane Trust
Registered charity number 1025959
Trustees James R Ball
Peter S Ball (Chair)
Robert M Francis
Ronald J Hicks
Matthew Trigwell
Treasurer Ronald J Hicks
Principal address Oxford House
Drury Lane
Martin Hussingtree
Worcester
WR3 8TD
Independent examiner Simon Bell
T B Tax Services
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ
Accountant T B Tax Services
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ
Bankers Royal Bank of Scotland Plc
5-9 Nicholas Street
Worcester
WR1 1UR
Solicitors Wace Morgan & Tomleys
31 Market Street
Newtown
Powys
SY16 2PG

3

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Report of the Trustees For the Year ended 5 April 2021

The Trustees present their report along with the financial statements of the Charity for the Year ended 5 April 2021. The financial statements have been prepared in accordance with the accounting policies set out on page 11 and comply with the Trust Deed and applicable law.

Structure, governance and management

Governing document

The charity is controlled by a deed of trust and constitutes an unincorporated charity.

The Charity is an unincorporated trust constituted by a Deed of Trust dated 18 October 1982, most recently amended by Deed of Variation dated 9 January 2015. The Trust was registered with the Charity Commission for England and Wales on 13 September 1993 under Charity Registration Number: 1025959.

Recruitment and appointment of new trustees

The names of the Trustees who served during the year and since the year end are set out on page 3. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the Year ended 5 April 2021 (2020: £nil).

The Trust operates Gospel Halls and Trustees are chosen from among the regular congregation of the halls. New Trustees are nominated by the existing Trustees or by the congregation and must be appointed by unanimous resolution of the congregation. They are selected according to their skills and experience and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the Trustees’ eligibility to act and incoming Trustees are made aware of their responsibilities by the existing Trustees, who ensure that new Trustees read the Trust Deed and relevant Charity Commission guidance.

Wider network

The Trustees maintain informal links with similar charities with a view to pooling experience considered useful in pursuing the objects of the Charity. The Charity also maintains particular links with other Gospel Hall Trusts.

Risk management

The Trustees have identified and reviewed the major risks to which the Charity is exposed and confirm that they have established systems or procedures to manage and mitigate those risks.

Objectives and activities

Objectives and aims

The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit, including by the carrying on of the service of God in accordance with the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth Brethren Christian Church (the “Brethren”) and any other charitable purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are summarised in two schedules to the Trust Deed.

4

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Report of the Trustees (Cont’d) For the Year ended 5 April 2021

Public benefit

The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit. Please refer to separate Public Benefit report for details of activities undertaken during the year.

Main activities and achievements

The Trust provides and maintains Gospel Halls where religious meetings are held by the local Brethren community. Details of the origins, teachings and way of life of the Brethren can be found on the website - www.plymouthbrethrenchristianchurch.org and in the schedules to the Trust Deed.

The Trust has continued to engage with the congregation and encouraging good works by them which benefit the wider community.

The Trustees have also established an Emergency Needs Fund (ENF) for the duration of the current pandemic and any resultant economic downturn. This is providing limited financial assistance by the way of grocery vouchers to households, who have experienced a recent and significant decrease in income due to the pandemic, such that it is likely to impact on the health and/or welfare of members of the household. The Trust has appointed a Local Welfare Panel to manage the application process and to administer the vouchers to qualifying applicants.

Plans for future periods

From 18[th] March 2020, the Trust ceased using the gospel halls which it operates. This was a result of the global COVID-19 pandemic and the general lockdown imposed by the government on 23[rd] March 2020. Whilst meetings of the congregation have continued to take place via online conferencing facilities, the Trust aims to use these Gospel Halls again once the general lockdown is lifted and it is deemed safe to do so. The Trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the Trust to continue as a going concern.

Meetings

Meetings held at the Gospel halls include the Lord's Supper (Communion), Gospel preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetings and, depending on the particular meeting, between 30 and 300 people normally attend these occasions.

The meetings are attended by the regular congregation and most are open to other properly disposed visitors. The notice board outside the Hall welcomes visitors and displays the times of Gospel preachings, along with a telephone number for those seeking further information or help. Gospel tracts, which are distributed by street preachers, also display this information.

Bibles and an extensive range of other Christian reading material are on display at the hall and visitors are free to help themselves.

5

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Report of the Trustees (Cont’d) For the Year ended 5 April 2021

Spreading the Gospel message and the life of a Christian

The Gospel Halls are a base from which the regular congregation and others who attend the meetings are encouraged to spread the Christian Gospel, in word and deed.

Members of the congregation participate in a programme of street preaching and Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public.

In carrying out this work, the congregation considers itself to be living out its faith in practice, as particularly exemplified in the following extract from the schedule to the Trust Deed on living a Christian life:

Funding

Funding is sought through gifts from the congregation and Gift Aid is claimed on eligible donations. Funding is sometimes received from other charitable trusts with complementary objectives.

Financial review

Financial position

In the Year ended 5 April 2021 there was a good surplus of income over expenditure.

Total voluntary income received this year was £132964 compared to £174109 in the previous year.

All funds held are unrestricted funds.

6

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Report of the Trustees (Cont’d) For the Year ended 5 April 2021

Reserves policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs, based on its size and the level of its financial commitments. The Trust has no employees and its regular outgoings are minimal. The Trust aims to hold sufficient funds in a current account to cover day to day expenditure, plus an allowance for any urgent repairs and capital expenses that may arise.

The congregation is kept regularly informed as to particular needs for funds, and other relevant matters and the Trustees aim to ensure that the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure, by raising a funds appeal to the congregation.

Free reserves at the year-end were £120883 (2020: £80326).

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. All transactions have been reviewed and approved by at least two Trustees.

On behalf of the Board:

Ronald J Hicks Trustee

1/31/2022 Date: ...........................................

7

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Independent Examiner’s report to the Trustees For the Year ended 5 April 2021

I report to the trustees on my examination of the accounts of Diglis Lane Trust for the year ending 5 April 2021.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

BASIS OF THE INDEPENDENT EXAMINERS REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

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. Accounting records were not kept in respect of the Trust as required by section 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 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.

……………………………………… T B Tax Services 2/1/2022

Bridge House Pattenden Lane Marden Kent TN12 9QJ

8

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Statement of Financial Activities For the Year ended 5 April 2021

Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the
congregation
Gift Aid donations
Income tax refunds
Donated services
Payroll giving
Grants from other Trusts
Investments
Bank interest
Other
Total
Expenditure on:
Charitable activities
Running meeting rooms
5
Other charitable activities
5
Cost of donated services
4
Total
Net income/(expenditure)
Gains/(losses) on sale of fixed
assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Designated
funds
Restricted
funds
Total
funds
2021
Total
funds
2020
£
£
£
£
£
36000
0
0
36000
35000
65450
17600
0
83050
119380
6585
0
0
6585
11630
1646
0
0
1646
2907
0
0
0
0
0
5683
0
0
5683
5192
0
0
0
0
0
24
0
0
24
15
0
0
0
0
0
115388
17600
0
132988
174124
79109
0
0
79109
88030
10875
17600
0
28475
284
1115
0
0
1115
2417
91099
17600
0
108699
90731
24289
0
0
24289
83393
0
0
0
0
0
24289
0
0
24289
83393
2279834
0
0
2279834
2196441
2304123
0
0
2304123
2279834

The notes on pages 12 to 16 form part of these financial statements. All of the above activities are classed as continuing and there are no gains and losses other than those included above.

9

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust Balance Sheet For the Year ended 5 April 2021

Notes
Fixed assets
Intangible assets
Tangible fixed assets
6
Current assets
Debtors:
Prepayments and accrued income
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year:
Other creditors
Accruals and deferred income
Loans
7
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one
year:
Loans
8
Net assets
Funds
Unrestricted income fund
Designated fund
Restricted funds
Total charity funds
9		 0
2183240		 2021
£
2183240
120883		 0
2233008		 2020
£
2233008
80326
49739
72584		 48092
33554
122323
0
1440
0		 81646
0
1320
0
2304123
0		 2313334
33500
2304123 2279834
2304123
0
0		 2279834
0
0
2304123 2279834

The unaudited financial statements were approved and authorised for issue by the Trustees of Diglis Lane Trust on 1/31/2022 and signed on their behalf by

Ronald J Hicks Trustee

The notes on pages 12 to 16 form part of these financial statements

10

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Notes to the Financial Statements For the Year ended 5 April 2021

1. Accounting policies

1.1 Basis of financial statements

The financial statements have been prepared in accordance with the 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 of Ireland (FRS 102) issued on 16 July 2014, and incorporating update bulletins 1 and 2, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Accounting Practice.

The functional currency of the charity is sterling (£).

The Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2 Income

Donations are recognised in the year in which there is entitlement and probability of receipt and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future year. Gift aid is added to the value of the donation to which it relates.

Donated services are recognised as income and expenditure in the financial statements when organisations or individuals offer their services and support pro bono. The value of these donated services to Diglis Lane Trust is considered to be equal to market value which would be paid were the service formally procured. This includes services paid for by other trusts.

Investment income is accounted for on a receivable basis.

1.3 Expenditure

Expenditure is included on an accruals basis. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Charitable activities comprise those costs directly attributable to the fulfilment of the charitable objects.

1.4 Governance and support costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and costs related to statutory requirements. Governance and support costs are allocated to charitable activities on the basis of capacity used.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £500) are stated at cost less depreciation. Freehold land is not depreciated. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows:

Fixtures and Fittings 10% reducing balance Freehold Land & Buildings 2% Straight Line

11

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Notes to the Financial Statements For the Year ended 5 April 2021

1.6 Taxation

The Trust is a registered charity and is not liable to United Kingdom income or corporation tax on charitable activities, provided income falls within the charitable exemptions and is spent on charitable purposes.

1.7 Funds

The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the trust’s charitable objects.

Restricted funds arise from donations to the trust, which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given.

1.8 Preparation of consolidated financial statements

The Charity does not have a trading subsidiary and there is no requirement to prepare consolidated accounts

1.9 Going concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

From 18[th] March 2020, the Trust ceased using the gospel halls which it operates, due to the global COVID-19 pandemic and the general lockdown imposed by the government. The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.

2. Trustees’ remuneration and expenses

No Trustees received any remuneration or other benefits from an employment with the charity and no Trustees were reimbursed for expenses (2020: None).

3. Wages and salaries

There are no employees (2020: none).

12

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Notes to the Financial Statements For the Year ended 5 April 2021

4. Donated services

Northwick Gospel Hall Trust 2021
£
1115
1115		 2020
£
2417
2417

5. Resources expended

Direct costs:
Insurance
Repairs & Maintenance
IT Expenses
Utilities
Donations
Conference costs
Legal and professional fees
Depreciation
Governance costs
Direct costs:
Insurance
Repairs & Maintenance
IT Expenses
Utilities
Donations
Conference costs
Legal and professional fees
Depreciation
Governance costs		 Meeting
rooms
£
1891
11199
0
11917
0
0
2894
49768
1440
79109
Meeting
rooms
£
1682
11726
2330
16448
0
0
4655
49779
1410
88030		 Other
charitable
activities
£
0
0
0
0
28475
0
0
0
0
28475
Other
charitable
activities
£
0
0
0
0
284
0
0
0
0
284		 2021
£
1891
11199
0
11917
28475
0
2894
49768
1440
107584
2020
£
1682
11726
2330
16448
284
0
4655
49779
1410
88314

Governance costs include £1440 (2020: £1320) in respect of accountancy and independent examiner’s fees.

13

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Notes to the Financial Statements For the Year ended 5 April 2021

6. Fixed assets

Cost
B/f at 06/04/20
Additions
Disposals
At 5 April 2021
Depreciation
B/f at 06/04/20
Charge for the year
Impairment
Disposals
At 5 April 2021
Net book value
At 5 April 2021
At 5 April 2020
City Hall
Whittington
Oddingley
7.
Long term loans
Private Loans
TOTAL		 Freehold
Property
See below
1922633
0
0
1922633
192263
38453
0
0
230716
1691917
1730370
Title No
WR162213
WR164515
WR52847
HW159979
WR155921		 Freehold
Property
See below
560464
0
0
560464
58888
11209
0
0
70097
490367
501576
Cost
1908569
201094
320119		 Equipment
1895
0
0
1895
833
106
0
0
939
956
1062
2021
£
0
0		 Total
2484992
0
0
2484992
251984
49768
0
0
301752
2183240
2233008
2020
£
33500
33500

14

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Notes to the Financial Statements For the Year ended 5 April 2021

8. Analysis of net assets between funds

8.1 Current year

Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds		 Unrestricted
funds
£
2183240
122323
1440
0
2304123		 Designated
funds
£
0
0
0
0
0		 Restricted
funds
£
0
0
0
0
0		 Total
£
2183240
122323
1440
0
2304123
Unrestricted
funds		 Designated
funds		 Restricted
funds		 Total
£ £ £ £
Fixed assets 2233008 0 0 2233008
Current assets 81646 0 0 81646
Current liabilities 1320 0 0 1320
Long term liabilities 33500 0 0 33500
Total funds 2279834 0 0 2279834

15

DocuSign Envelope ID: 6C6088A8-5A47-42BC-9DE4-1ABC2338B1AB

Diglis Lane Trust

Notes to the Financial Statements For the Year ended 5 April 2021

9.
Movement in funds
9.1
Current year
Balance at
6 April
2020		 Incoming
resources		 Resources
expended		 Realised/
unrealised
gains and
losses		 Balance
at 5 April
2021
£ £ £ £ £
Restricted funds 0 0 0 0 0
Designated funds 0 17600 (17600) 0 0
Unrestricted funds 2279834 115388 (91099) 0 2304123
Total funds 2279834 132988 (108699) 0 2304123
9.2
Prior year
Balance at
6 April
2019		 Incoming
resources		 Resources
expended		 Realised/
unrealised
gains and
losses		 Balance
at 5 April
2020
£ £ £ £ £
Restricted funds 0 0 0 0 0
Designated funds 0 0 0 0 0
Unrestricted funds 2196441 174124 (90731) 0 2279834
Total funds 2196441 174124 (90731) 0 2279834

10. Transactions with related parties

During the year there were donations from trustees and businesses and persons related to the trustees during the year of £60150 (2020: £85200)

11. Volunteers

Diglis Lane Trust relies entirely on volunteers to carry out the management, administration and general maintenance work. The Trust has no paid staff or paid Trustees.

16

Public Benefit Report

2021

Diglis Lane Gospel Hall Trust

Diglis Lane Gospel Hall Trust

Public Benefit

One of the Trust’s principle activities that furthers its objectives is providing a facility for the coordination of “outreach” work into the wider community.

Members of our congregation, acting under the direction of the Trustees and with their full active encouragement, have continued throughout 2021 with the “outreach” work which they have carried out for many years.

Public Benefit Report | February 2022

1

Diglis Lane Gospel Hall Trust

2021 Summary

The Trustees of the Diglis Lane Gospel Hall Trust confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit.

2021 panned out to be a year like no other with individuals, businesses and charities alike facing unique challenges unparalleled in our lifetime. COVID 19 has had a profound impact in some way, shape or form on all our lives.

The Trustees and regular congregation members were determined to continue their public benefit works and we have found this year has demanded even more resource as we support people and communities around our place of worship.

2

Public Benefit Report | February 2022

Diglis Lane Gospel Hall Trust

Street Preaching & Tract Distribution

During 2021 we were unable to maintain our longstanding committal to the open-air preaching in Worcester City Centre and Pershore High Street due to restrictions. Gospel tracts and other Christian literature is continually made available from our main Gospel Hall. In the event where residents within the Worcester area have visited our publicly accessible website and subsequently purchased Christian literature, the Trustees have received notification of this from Central Office, and contact has been made with the customer whenever possible to provide further support.

https://christiandoctrineandgospelpublishing.org/

Members of the congregation have been handing out tracts and bibles to work colleagues, neighbours, and persons in need. Many Christian publications are available on the listed website.

3

Public Benefit Report | February 2022

Diglis Lane Gospel Hall Trust

Food Bank

Every month the congregation of the Diglis Lane Gospel Hall Trust continue to donate food and gift cards to the local Worcester Food Bank. The recipients are continually grateful for these offerings and express their gratitude of thanks for their worthy cause.

4

Public Benefit Report | February 2022

Diglis Lane Gospel Hall Trust

Working With Other Charities

The Diglis Lane Gospel Hall Trust continue to house all needed equipment and accessories for the local RRT volunteers.

Due to restrictions of COVID 19 the local team have not attended any events recently, although they are at the ready and the Trustees are in full support once restrictions have lifted.

Public Benefit Report | February 2022

5

Diglis Lane Gospel Hall Trust

Other Plans & Ideas

The Trustees are in full support of future outreach events and activities and hold themselves ready for future needs.

Coordinated teams are set up to bring ideas to the Trustees regarding events, needs to local residents, parish councils etc.

The main meeting hall is made available for the distribution of Bibles and other Christian literature.

6

Public Benefit Report | February 2022

Diglis Lane Gospel Hall Trust Charity number: 1025959 Oxford House, Drury Lane, Martin Hussingtree, Worcester, WR3 8TD