Trustees Report & Unaudited Financial Statements
The Salisbury Gospel Hall Trust For the year ended 5 April 2025
The Salisbury Gospel Hall Trust For the year ended 5 April 2025
The trustees present their report along with the financial statements of the Charity for the year ended 5 April 2025. 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 an unincorporated trust constituted by a Deed of Trust dated 13 July 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 5 July 1997 under Charity Registration Number: 1063215
Recruitment and appointment of new Trustees
The Trustees who have 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 2025.
The Trust operates one Gospel hall 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 Trustees of similar Trusts with a view to pooling experience considered useful in pursuing the objects of the Trust. The Trust also maintains particular links with Chelmhall Gospel Hall Trust with which it shares members of its congregation.
Risk Management
The Trustees have identified and reviewed the major risks to which the charity is exposed and confirm that they have established systems to manage and mitigate those risks.
Objectives and Activities
Objectives and Aims
The charitable purposes of the Charity are the advancement ofthe 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.
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.
Details of public benefit activities carried out by The Mill Road Trust 1982 can be found in the separate appendix to this report.
Trustees Report & Unaudited Financial Statements
The Salisbury Gospel Hall Trust 27 Nov 2025
Page 4 of 19
Report of[the][Trustees]
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 ofthe[congregation][would][usually][participate][in] a programme of street preaching where Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public.
In addition to street preaching, members of the congregation donate to local foodbanks and charities who support the homeless. Donations are also made for the improvement of leisure facilities for the wider community.
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:
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. We seek and are encouraged to live exemplary lives in all our relationships with others in the wider community (including former Brethren), in accordance with the teachings of Holy Scripture (1 Tim 2:2).
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. We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).
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. We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22 ~~-~~ 25, Col 4:1).
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. The preservation and protection ofthe[ family][unit][is][ fundamental][and][children][are][prized][as][a][blessing][ from][God.][(Psalm] 127:3 ~~-5~~ ). The elderly are valued members of the community, for whom both their family and the wider community are expected to care.
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. Holy Scripture commands us to be good neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).
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
In the year ended 5 April 2025 the Trust had a surplus of incoming resources over resources expended.
Total voluntary income received this year was £150,273 compared to £347,210 in the previous year.
All funds held were unrestricted funds.
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. Accordingly, the Trustees have decided to adopt a policy of maintaining no significant reserves. 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 £76,491 ( 2024: £nil)
Trustees Report & Unaudited Financial Statements The Salisbury Gospel Hall Trust 27 Nov 2025
Page 6 of 19
The Salisbury Gospel Hall Trust For the year ended 5 April 2025
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 The Mill Road Trust 1982 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 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:
Freehold buildings 2% straight line Fixtures and Fittings 20% straight line
1.6 Taxation
Trustees Report & Unaudited Financial Statements
The Salisbury Gospel Hall Trust 27 Nov 2025
Page 11 of 19
Public Benefit Report 2025
The Salisbury Gospel Hall Trust Public Benefit Report
One of the Trust’s principal activities that furthers its objects is providing a facility for the coordination of “outreach” work into the wider community. Resources are provided for this work at the Gospel Hall in Pembroke Road, Salisbury shown above.
Members of the congregation, acting under the directions of the trustees and with their full active encouragement, have continued with “outreach” work which they have carried out for many years.
Summary
The trustees of the Salisbury 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
The Salisbury Gospel Hall Trust Public Benefit
The purpose of this factual presentation is to show how the Salisbury Gospel Hall Trust community engage in many acts of public benefit and interact with the wider community in so many ways.
The Plymouth Brethren were established in 1828 when John Nelson Darby broke with the established Church in Dublin. Darby and others formed a fellowship based on the strict observance of Christian teachings as set out in the Holy Scriptures. Darby came to Plymouth in the early 1830s and the congregation grew rapidly. Early publications were produced in Plymouth and distributed to other congregations of followers throughout the globe.
Introduction
There are over 18,000 Plymouth Brethren members in the UK, spread across 87 locations. These locations can be found on the Plymouth Brethren Christian Church (PBCC) UK Site.
Locations of congregations in the UK and Ireland
There have been Brethren Gospel Halls, or Meeting Halls in the Salisbury and surrounding areas for over 150 years.
The Salisbury Gospel Hall Trust was formed on 13[th] July 1982 to acquire buildings to be used for the advancement of the Christian religion by carrying on the service of God, including the celebration of the Lord’s Supper, Gospel Preachings, Bible Readings and addresses on the Word of God and other meetings of a Christian religious character according to the injunctions contained in the Holy Scriptures and the tenets and practices of those Christians forming a worldwide fellowship known as Plymouth Brethren.
The Salisbury Gospel Hall Trust congregation is one of the average size congregations in the UK, with 210 members living in the Salisbury area. However, residents from the Andover district, and from the areas surrounding Bournemouth and Ferndown, regularly attend services. Together with other visitors, the numbers gathering at the hall regularly approach 650 persons, from young babies to the very aged.
Our Network
To read more on the PBCC way of life, visit the https://www.plymouthbrethrenchristianchurch.org website.
Street Preaching and Tract Distribution
Street Preaching has been actively promoted by the Plymouth brethren for many years, at least from the 1920's, and today is regularly supported by members of the Salisbury Gospel Hall Trust congregation, as we seek to follow the example set out by our Lord Jesus Christ (Luke 4 verses 17-20)
The essential activity of indiscriminately publicly preaching the name of Jesus and God’s wonderful Gospel, gives joy and encouragement to our daily lives. As having personally proved the tangible benefit and immense improvement which believing in Jesus brings, we seek to highlight the availability of Jesus to all mankind.
Currently the main chosen location for these preachings is at the junction of Queen Street and Fish Row in Salisbury, as well as other city centre locations. Street preachings have been held here since the 1970’s. There are upwards of 400 preachings annually in the streets of Salisbury, with hundreds of gospel tracts being distributed.
Romans 10 verse13; “For everyone whosoever, who shall call on the name of the Lord, shall be saved”
The aim of the street preaching is not to recruit additional members for the Plymouth Brethren but to present eternal salvation as available to all men by faith in Jesus Christ and His blood and His work of atonement.
Tract Distribution
Members of the congregation have continued to hand out tracts to neighbours and people in need when they have met them.
Tracts are available for download on the below website:
https://christiandoctrineandgospelpublishing.org/
Outreach
At the heart of our Community is the commitment to care and compassion, as we recognise the rights of all humanity within society. Members of the Congregation dedicate their time volunteering through our charitable arm, the Rapid Relief Team (RRT), and contribute financially to many causes. As the Salisbury Gospel Hall Trust, we actively seek opportunities to support our local community.
For example, the Trust has regularly donated food and essential household items to the Salisbury Pantry which supports low-income families.
The Trust also contributed financially to the provision of amenity facilities in the area as the following letter of thanks from Odstock Parish Council shows.
I am pleased to say we now have the new elephant rocker installed at Nunton Play Area.
Kind regards Jay McGowan Parish Clerk Odstock Parish Council
Support to Emergency Services
The Rapid Relief Team (RRT) is the charitable arm of Plymouth Brethren Christian Church, which is manned in this area by members of the Salisbury congregation.
Rapid Relief Team
Large fre at WW1 Airfeld at Old Sarum – April 2025
In April 2025 it served 90 meals to Wilts & Dorset Fire & Rescue Service to support them during the evening of the incident. This was facilitated by members of the Salisbury congregation.
Registered Address: Red Kite House, The Portway, Winterbourne Gunner, Salisbury. SP4 6JL Contact Details: E: pembrokeroadgospelhall@outlook.com