Charity Registration No: 1157883
## **Coventry Gospel Hall Trust**
**Report of the Trustees and unaudited financial statements Year ended 5 April 2021**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Year ended 5 April 2021**
## **Contents**
||Pages|
|---|---|
|Reference and administrative details|3|
|Report of the Trustees|4 - 8|
|Independent Examiner’s report|9|
|Statement of financial activities|10|
|Balance sheet|11|
|Statement of cash flows|12|
|Notes to the financial statements|13 - 18|
P a g e | **2**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Reference and administrative details For the year ended 5 April 2021**
|**Charity name**|Coventry Gospel Hall Trust|
|---|---|
|**Registered charity number**|1157883|
|**Trustees**|Andrew Leslie Beresford (Chair)|
||Ian Jenkin|
||Iain William Mitchell|
||Rupert Nelson|
||Simon James Taylor|
|**Treasurer**|Simon James Taylor|
|**Trustees holding title to**|Andrew Leslie Beresford|
|**property**|Timothy John Brewer (retired 10 September 2019)|
||Ian Jenkin|
||Iain William Mitchell|
||Rupert Nelson|
||Simon James Taylor|
|**Principal address**|Gospel Hall|
||Bosworth Close|
||Baginton|
||Near Coventry|
||CV8 3AG|
|**Bank**|Lloyds Bank|
||High Street|
||Coventry|
|**Solicitors**|Band Hatton Button|
||53-55 Butts Road|
||Coventry|
||CV1 3BH|
|**Independent Examiner**|Dr J R Ayling BSc FCA|
||8 Troutbeck Avenue|
||Leamington Spa|
||CV32 6NE|
P a g e | **3**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 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 pages 13 and 14 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. Coventry Gospel Hall Trust is constituted by a Deed of Trust dated 1 August 1983, amended by various Deeds and most recently by Deed of Variation dated 28 February 2014. The Trust was registered with the Charity Commission for England and Wales on 16 July 2014 under Charity Registration Number 1157883.
## **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 2021 (2020: £nil).
The Trust operates Gospel halls and Trustees are chosen from among the regular congregation of the hall. 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 Charity. Coventry Gospel Hall Trust also financially supports the following charitable trusts in Coventry with which it shares members of its congregation, and that have congruent purposes:
- Mount Nod Gospel Hall Trust
- Tile Hill Gospel Hall Trust
- Wyken Gospel Hall Trust
- Costs of services donated to these charities are shown in Note 4 on page 15.
## **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.
## **Public benefit**
P a g e | **4**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Report of the Trustees (continued) For the year ended 5 April 2021**
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. The Trust operates a programme of providing regular packs of nutritious food, hygiene sundries and gospel literature to homeless and needy persons through local charities or homeless societies.
## **Main Activities**
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’s main achievement this year has been to open the hall to the congregation and visitors when able to do so plus the activities detailed in the attached report.
The trustees have also established an Emergency Needs fund 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 18th March 2020, Coventry Gospel Hall Trust ceased using the gospel halls which it operates. This was as a result of the global COVID-19 pandemic and the general lockdown imposed by the government on 23rd March 2020. The Trust aims to use the 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 40 and 500 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 halls and visitors are free to help themselves.
## **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
The Trust also operates a programme of providing regular packs of nutritious food, hygiene sundries and gospel literature to homeless and needy persons through local charities or homeless societies.
P a g e | **5**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Report of the Trustees (continued) For the year ended 5 April 2021**
In addition to street preaching when lockdowns are not in place, members of the congregation regularly volunteer to help in charitable activities and to assist local community needs as they arise – this is encouraged by the Trust. More information can be found in the outreach report appended to this report.
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:
**1.** 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 Timothy 2:2)
**2.** 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 Timothy 4:2).
**3.** We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Colossians 3:22-25, 4:1).
**4.** The preservation and protection of the 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.
**5.** 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. (Matthew 7:12, Matthew 22:39, Ephesians 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.
## **Volunteers**
Coventry Gospel Hall Trust relies almost entirely on volunteers to carry out the management, administration and general maintenance work. The Trustees thank these many volunteers for the help they have given during the year.
## **Achievement and performance**
## **Charitable activities**
The normal activities of the Trust were maintained during the year when applicable and general lockdown conditions not imposed by the government, including outreach. Members of the congregation also donated their time to do charitable work for local community projects, including liaison with the local parish council and police. In accordance with the Christian principles of the Brethren, members were also encouraged to give both time and money to a variety of other registered charities. No meetings were held in the main Gospel Hall under the control of the Trust to comply with the general lockdown imposed by the government on 23[rd] March 2020.
The hall constructed at Burton Green was donated as planned to the Wyken Gospel Hall Trust to
P a g e | **6**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Report of the Trustees (continued) For the year ended 5 April 2021**
facilitate efficient administration/maintenance of the premises – this took place on 1[st] October 2020 following unanimous agreement of the congregation on 4[th] August 2020.
The potential project for a new hall at Keresley was kept under regular review during the year but the Trust chose to continue to keep this project on hold whilst the COVID-19 restrictions were mandated by the government. Since the year, work is being done to assess what works need to be done to constitute material commencement of the project in order to retain the current planning permissions.
## **Compliance**
The Trustees reviewed and updated the Trust’s policies and Procedures. Risk assessments were updated and extended to include COVID measures out and actions taken to improve health and safety. The GDPR requirements were re-assessed and the Trust renewed its ICO registration.
The congregation is kept regularly informed as to specific needs for funds, and other relevant matters.
The Gospel Hall in Burton Green was donated to the Wyken Gospel Hall Trust on 1[st] October 2020 to facilitate efficient administration/maintenance of the premises. In addition and for the same purpose, on the same date the Trust received a donation of a Gospel Hall at Ballingham Close, Coventry (WM405822) from Tile Hill Gospel Hall Trust.
## **Financial review**
## **Financial position**
In the year ended 5 April 2021 the Trust had a £580,367 deficit in incoming resources compared to resources expended (2020: £43,305 surplus). Total voluntary income received during the year was £215,224 (2020: £191,903).
The Trust operates a ‘New Halls’ restricted fund for providing new gospel halls. Donations received specifically for that purpose are placed in this fund, including gift aid claimed. The congregation enthusiastically supported this fund and dedicated collections were held to facilitate donations. All costs expended on obtaining new gospel halls, whether successful or not, are charged to this fund, which had a balance at year end of £103,853 (2020: £103,713). When costs of new gospel halls are capitalised, the fund purpose is fulfilled and the asset value is transferred to unrestricted funds. All other funds held were unrestricted funds.
## **Reserves policy**
The Trust’s Free Reserves are that part of the Trust’s unrestricted funds that are freely available to spend on any of the charity’s purposes. They exclude any fixed assets held for the Trust’s use. They also exclude restricted and designated funds. At the year end the New Halls Restricted Fund had a balance of £103,853. The Restricted Fund is held entirely within current assets.
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 and have agreed that the Trust should aim to develop and maintain unrestricted reserves at a minimum level of £100,000. This would enable the Trust to continue its activities in the event of a sudden loss of funding. It should also enable the Trust to cover a major essential repair or special event arising at short notice.
However, the members of the Congregation have always recognised their responsibility to fund the running costs of the places of worship which they regularly attend. Therefore the trustees do not ever expect a shortfall in funding to be other than temporary.
P a g e | **7**
Coventry Gospel Hall Trust- Reglstered Charity nurnber 1467883
Report of the Trustees (continued)
For the year ended 5 April 2021
Free resetves accumulated in excess ofthe minimum ran be used at the discretion of the Trustees
for the straleglc development of the Trust. With progress now being made towards providing a new
gospel hall, the Trustees are accumulating additional reserves as th8 total Costs of providing that
hall are expected to substantially exceed the balances of the restricted fund. The Trustees review
the actual level of reserves every three months.
Free reserves at the year-end were £353,172 (2020.. £332,503).
Statement of Trustees, responsibilities
The Trustee5 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 prepar6
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 Charlty for that period. In preparing those financial statements, the Trustees are
required to
select suitable accounting policiès and then apply them consistently-
observe the methods and principles in the Charity SORP.,
make judgements and estimates that are reasonable and prudent-,
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
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 wlth the Charities Act 2011, tha 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 irregularilies. All transactions have been reviewed and approved
by two trustees.
On behalf of the Board of Truste8S',
Trustee
A. L.
Truste8
Date..
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Independent Examiner’s report For the year ended 5 April 2021**
## **Independent Examiner's Report to the Trustees of Coventry Gospel Hall Trust**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2021 which are set out on pages 10 to 18.
## **Responsibilities and basis of report**
As the charity’s trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the 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. accounting records were not kept in respect of the charity 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.
Signed …………………………………………………………
11 January 2022 Date ………………………………………....
_Dr J R Ayling BSc FCA Chartered Accountant_
_8 Troutbeck Avenue Leamington Spa CV32 6NE_
P a g e | **9**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 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
**4**
Payroll giving
Grants received
**4**
**_Investments_**
Bank interest
**_Other_**
Profit on sale of assets
**Total**
**Expenditure on:**
**_Charitable activities_**
Running meeting rooms
**5**
Other charitable activity
**5**
Grants paid
**4**
Cost of donated services
**4**
**Total**
**Net income/(expenditure)**
Gains/(losses) on revaluation of
fixed assets
Transfer to/(from)
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
**7**|**Unrestricted**
**Funds**
**Restricted Funds**
**Total Funds 2021**
**Total Funds 2020**
**£**
**£**
**£**
**£**
88,582
0
88,582
67,000
3,720
0
3,720
18,769
10,179
0
10,179
83,952
2,545
0
2,545
20,988
0
0
0
0
198
0
198
1,194
110,000
0
110,000
0
2,554
543
3,097
5,822|
|---|---|
||217,778
543
218,321
197,725|
||103,112
0
103,112
134,622
17,957
127
18,084
2,119
664,666
0
664,666
0
12,826
0
12,826
17,679|
||798,561
127
798,688
154,420|
||(580,783)
416
(580,367)
43,305
0
0
0
0
276
(276)
0
0
(580,507)
140
(580,367)
43,305
2,825,777
103,713
2,929,490
2,886,185|
||2,245,270
103,853
2,349,123
2,929,490|
The notes on pages 13 to 18 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.
P a g e | **10**
Coventry Gospel Hall Trust- Registered Charity number 1157883
Balance Sheet
As at 5 April 2021
2021
2020
Notes
Flxed assets
Tangible fixed assets
1,877,095
2,493,275
Current assets
Débtors..
Prepayments and a¢crued incom
Cash at bank
4,428
471,035
4.161
458.213
475,463
462,374
Current liabilities
Creditors.. amounts falling due within one year..
Accruals
3,435
26,159
Net current assets
472,028
436,215
Total assets less current Ilabilities
2,349,123
2,929,490
Credttors.. amounts falling due after more than one
year.. Loans
Net assets
2,349,123
2,929,490
Funds
Unreslricted income fund
Restricted fund
2,245,270
103,853
2,825,777
103,713
Total funds
2,349,123
2,929,490
The unaudited financial statements were approved and authorised for issue by the Trustees of
Coventry Gospel Hall Trust on Lk
2022 and signed on their behalf by
A L Beresford
Trustee
S J Taylor
Trustee
The notes on pages 13 to 18 form part of these financial statements
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Statement of cash flows For the year ending 5 April 2021**
|**_Cash flows from operating activities:_**
Net (expenditure)/income
Depreciation charges
Bank interest received
Loss on disposal of fixed assets
(Increase)/decrease in debtors
(Decrease)/increase in creditors
**Net cash provided by operating activities**
**_Cash flows from investing activities:_**
Bank interest received
Acquisition of current investments
Proceeds from sale of current investments
Purchase of fixed assets
**Net cash used in investing activities**
**Change in cash during the year**
Cash at beginning of the year
**Cash at end of the year**|**2021**
**£**
(580,367)
70,391
(3,097)
664,666
(267)
(22,724)
**128,602**
3,097
0
0
(118,877)
**(115,780)**
**12,822**
458,213
**471,035**|**2020**
**£**
43,305
75,934
(5,822)
0
8,255
17,559|
|---|---|---|
|||**139,231**|
|||5,822
0
0
(695,649)|
|||**(689,827)**|
|||**(550,596)**
1,008,809|
|||**458,213**|
P a g e | **12**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 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 second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
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 and goods are recognised as income and expenditure in the financial statements when organisations or individuals offer their services and support free of charge. The value of these donated services to Coventry Gospel Hall Trust is considered to be equal to market value which would be paid were the service formally procured. The value of volunteer help is not included but is described in the Report of the Trustees.
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 are those costs that assist the work of the charity but do not directly represent charitable activities and include insurance, professional and governance costs. They are analysed in Note 5 and are incurred directly in support of expenditure on the objects of the charity. They are allocated to Running Gospel Hall unless they specifically relate to another activity. Governance costs include those involving the public accountability of the charity and those related to statutory requirements.
## _**1.5 Tangible fixed assets and depreciation**_
Tangible fixed assets costing over £100 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 4% straight line Equipment 20% straight line Fixtures and Fittings 10% straight line
P a g e | **13**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Notes to the financial statements For the year ended 5 April 2021**
Tangible fixed assets donated to the Charity are stated at the Trustees’ estimate of fair value less depreciation.
## _**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**_
Unrestricted funds are free for the Trustees to use for any purposes in furtherance of the Trust’s charitable objects. The Trustees may allocate unrestricted funds to a Designated Fund for a specific purpose. Designated Funds remain unrestricted and may be reallocated to other purposes at the discretion of the Trustees.
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. The Trust operates a ‘New Halls’ restricted fund which is held for the purpose of acquiring land and buildings to be used as additional Gospel Halls
## _**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 18th March 2020, the Trust temporarily suspended using the two gospel halls which it operates, due to the global COVID-19 pandemic and the general lockdown conditions imposed by the government. The trustees do not consider that the Covid-19 pandemic will prevent 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 the charity and no Trustees were reimbursed for expenses (2020: None).
## **3. Wages and salaries**
There was one (2020: two) person employed part time as cleaner at a total cost of £99 (2020: £3,333). There were no national insurance or pension contributions.
P a g e | **14**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Notes to the financial statements For the year ended 5 April 2021**
## **4. Services received from/donated to other charities**
Grants received relates to the receipt of a gifted property from Tile Hill Gospel Hall Trust which has been added to fixed assets at the Trustee’s estimate of the fair value at the date of the gift.
## Services donated/Grants made
|ervices donated/Grants made|||
|---|---|---|
|Mount Nod Gospel Hall Trust
Tile Hill Gospel Hall Trust
Wyken Gospel Hall Trust|**Grants**
**Services**
**2021**
**£**
**£**
**£**
0
1,767
1,767
0
1,045
1,045
664,666
10,014
674,680
**664,666**
**12,826**
**677,492**|**2020**
**£**
10,006
4,935
2,738|
|||**17,679**|
Grant made to Wyken Gospel Hall Trust relates to donation of a property which has been recognised at the book value at the time of donation.
## **5. Running gospel halls and other charitable activities**
|Repairs &
maintenance
Utilities
Outreach projects
Depreciation
Congregation support
Insurance
Professional
Governance|**Running**
**Gospel**
**Halls**
**£**
17,620
8,677
0
70,391
0
1,735
239
4,450
**103,112**|**Other**
**charitable**
**activities**
**£**
0
0
1,757
0
16,200
127
0
0
**18,084**|**2021**
**£**
17,620
8,677
1,757
70,391
16,200
1,862
239
4,450
**121,196**|**2020**
**£**
34,816
19,377
1,864
75,934
0
1,668
360
2,722|
|---|---|---|---|---|
|||||**136,741**|
Governance costs include £995 (2020: £950) in respect of independent examiner’s fees. No other amounts were payable to the independent examiner (2020: £nil).
P a g e | **15**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Notes to the financial statements For the year ended 5 April 2021**
## **6. Tangible fixed assets**
|**Cost**
Brought forward at
6 April 2020
Additions
Disposals
**At 5 April 2021**
**Depreciation**
Brought forward at
6 April 2020
Charge for the year
Disposals
**At 5 April 2021**
**Net book value**
**At 5 April 2021**
**At 5 April 2020**|**Freehold**
**property and**
**improvements Equipment**
**£**
**£**
2,643,742
23,967
110,276
0
(673,128)
0
**2,080,890**
**23,967**
222,773
18,054
56,529
3,052
(8,462)
0
**270,840**
**21,106**
**1,810,050**
**2,861**
2,420,969
5,913|**Fixtures &**
**fittings**
**£**
131,169
8,601
0
**139,770**
64,776
10,810
0
**75,586**
**64,184**
66,393|**Total**
**£**
2,798,878
118,877
(673,128)|
|---|---|---|---|
||||**2,244,627**|
||||305,603
70,391
(8,462)|
||||**367,532**|
||||**1,877,095**|
||||2,493,275|
Freehold Property at 5 April 2021 includes £667,666 (2020: £880,722) in respect of land not currently being depreciated, which includes Title Numbers WK342117, MM109400 and WM405822.
## **7. Analysis of net assets between funds**
7.1 Current year
|Tangible fixed assets
Current assets
Current liabilities
**Total funds**|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
1,877,095
0
371,610
103,853
(3,435)
0
**2,245,270**
**103,853**|**Total**
**funds**
**£**
1,877,095
475,463
(3,435)
**2,349,123**|
|---|---|---|
P a g e | **16**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Notes to the financial statements For the year ended 5 April 2021**
## 7.2 Prior year
|Tangible fixed assets
Current assets
Current liabilities
**Total funds**
**8.**
**Movement in funds**
8.1
Current year
**Balance at**
**6 April**
**2020**
**£**
**_Restricted_**
**_funds:_**
New Halls Fund
**103,713**
**_Unrestricted_**
**_funds:_**
Designated Fund
0
General Fund
2,825,777
**Total funds**
**2,929,490**
8.2
Prior year
**Balance at**
**6 April**
**2019**
**£**
**_Restricted_**
**_funds:_**
New Halls Fund
**662,415**
**_Unrestricted_**
**_funds:_**
General Fund
2,223,770
**Total funds**
**2,886,185**|Tangible fixed assets
Current assets
Current liabilities
**Total funds**
**8.**
**Movement in funds**
8.1
Current year
**Balance at**
**6 April**
**2020**
**£**
**_Restricted_**
**_funds:_**
New Halls Fund
**103,713**
**_Unrestricted_**
**_funds:_**
Designated Fund
0
General Fund
2,825,777
**Total funds**
**2,929,490**
8.2
Prior year
**Balance at**
**6 April**
**2019**
**£**
**_Restricted_**
**_funds:_**
New Halls Fund
**662,415**
**_Unrestricted_**
**_funds:_**
General Fund
2,223,770
**Total funds**
**2,886,185**|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
2,493,275
0
2,493,275
358,661
103,713
462,374
(26,159)
0
(26,159)
**2,825,777**
**103,713**
**2,929,490**
**Incoming**
**resources**
**Resources**
**expended**
**Transfer**
**Balance at**
**5 April**
**2021**
**£**
**£**
**£**
**£**
**543**
**(127)**
**(276)**
**103,853**
18,082
(16,200)
0
1,882
199,696
(782,361)
276
2,243,388
**218,321**
**(798,688)**
**0**
**2,349,123**|
|---|---|---|
||**2,929,490**||
||**Balance at**
**6 April**
**2019**
**£**
**662,415**
2,223,770|**Incoming**
**resources**
**Resources**
**expended**
**Transfer**
**Balance at**
**5 April**
**2020**
**£**
**£**
**£**
**£**
**105,040**
**(255)**
**(663,487)**
**103,713**
92,685
(154,165)
663,487
2,825,777
**197,725**
**(154,420)**
**0**
**2,929,490**|
||**2,886,185**||
P a g e | **17**
**Coventry Gospel Hall Trust – Registered Charity number 1157883 Notes to the financial statements For the year ended 5 April 2021**
The New Halls Restricted Fund is held for the purpose of acquiring land and buildings to be used as additional Gospel Halls. The transfer from that fund is the value applied to that purpose and capitalised during the year.
Unrestricted funds includes a balance of £1,882 (2020: nil) which is designated to the Emergency Needs fund. This fund is used to provide limited financial assistance 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.
## **9. Transactions with related parties**
Rupert Nelson (a trustee of the charity) is a director of Aura (UK) Limited, from which Coventry Gospel Hall Trust procured services and goods totalling £7,184 (2020: £3,911). As at 5 April 2021 £nil was outstanding and included in creditors (2020: £nil).
Andrew Beresford (a trustee of the charity) is a director of Tudor (UK) Limited, from which Coventry Gospel Hall Trust procured goods and services totalling £6,399 (2020: £4,934). As at 5 April 2021 £nil was outstanding and included in creditors (2020: £nil).
Coventry Gospel Hall Trust purchased services totalling £743 (2020: £578) from Property Services Unlimited; the father of Rupert Nelson (a trustee of the charity) is proprietor of that business. As at 5 April 2021 £nil was outstanding and included in creditors (2020: £nil).
Coventry Gospel Hall Trust paid grants and donated services totalling £1,045 (2020: £4,935) to Tile Hill Gospel Hall Trust; that charity had among its trustees the father of Rupert Nelson (a trustee of Coventry Gospel Hall Trust).
Coventry Gospel Hall Trust paid grants (including the property at Burton Green) and donated services totalling £674,680 (2020: £2,738) to Wyken Gospel Hall Trust; that charity had among its trustees the brother of Ian Jenkin (a trustee of Coventry Gospel Hall Trust).
Donations received without conditions by Coventry Gospel Hall Trust from trustees and all their related parties during the year totalled £6,440 (2020: £45,214).
## **10. Controlling party**
The controlling party and ultimate controlling party of the Trust are its Trustees.
## **11. Capital commitments**
At the year end the Trust had contractual capital commitments of £13,122 (2020: £nil).
P a g e | **18**
## **Coventry Gospel Hall Trust**
## **Public Benefit Report**
**1**
## **Coventry Gospel Hall Trust**
## **Coventry Gospel Hall Trust Public Benefit**
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.
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
**2**
## **Coventry Gospel Hall Trust**
## **2020 Summary**
The trustees of the Coventry 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
2020 panned out to be a year like no other with individuals, businesses and charities alike facing unique challenges unparalleled in our lifetime. In some way shape or form COVID 19 has had a profound impact on all our lives.
The trustees and the 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 places of worship.
**3**
## **Coventry Gospel Hall Trust**
## **Street Preaching and Tract Distribution**
We were unable to maintain our longstanding committal to the open air preaching in the town centre of Coventry due to the lockdown restrictions i n p l a c e . Tracts and gospel cards were still available for collection from the main Gospel Hall. The following website has still been fully available throughout this difficult period and ready to respond to any enquiries, or requests for literature, which can be purchased or downloaded for reading in multiple languages
## _https://christiandoctrineandgospelpublishing.org/_
Members of the congregation have also still been available to neighbours and people in need and ready to hand out tracts and bibles or assist in other practical ways.
Other church leaders and ministers from time-to-time request some of the early printed ministry by the leaders which is made available from the website listed.
**4**
## **Coventry Gospel Hall Trust**
## **Working with other charities**
As a trust, we have purchased 42 donation packs containing food & hygiene essentials for multiple persons which we donated to various local needs such as homeless and vulnerable shelters, etc. These boxes are designed to support the work that the charities do to provide care & nourishment to homeless and also include a selection of tracts, and bibles.
**5 42**
## Charities supported
## Food Boxes/Hygiene packs donated
_“On behalf of all of us at JCT Coventry please pass our thanks on to your congregation. Thank you all so much for your donations and continued support. It really means a lot to us and our service users.’_
_“…therefore, I am asking if you could possibly ask your very generous community, if the donations of ‘Pot Noodles’ and other items could resume. Please do not feel obliged to do this, as we are well aware how generous you have been in the past. I fully accept that this will not be easy as congregations are restricted. …I would like to take the opportunity to thank you all again…”_
**5**
## **Coventry Gospel Hall Trust**
The trust see that the work carried out by its members as Volunteers of the Rapid Relief Team (RRT) is of the utmost importance in the community and has been pleased again to allow its external facilities to be used as a meeting/gathering point for these volunteers prior to deployment or community support.
During 2020 there were several food-box packing session events that members of the Coventry congregation were privileged to have part in assisting.
**6**
## **Coventry Gospel Hall Trust**
## **’ – Case Study Zoe s Place**
Members of the congregation volunteered for RRT when catering was required for annual fundraising day at Zoe's Place Baby Hospice on 26[th] June 2019. Volunteers attended to cater for 500 attendees with a burger or sausage meal and water support throughout the day.
**7**
## **Coventry Gospel Hall Trust**
## **’ – Case Study Bagot s Castle**
In the region of 20 members of the congregation volunteered on 6[th] March 2020 to assist with tidying and maintaining trees and bushes, clearing brash, strimming brambles and undergrowth at Bagot’s Castle - a 14th century castle ruin in the village of Baginton. This continued the similar work that has occurred every year for the last 8 or 9 years and is greatly appreciated by the volunteers who maintain the property.
**9**
Coventry Gospel Hall
Trust