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2021-04-05-accounts

HEATHWOOD G O S P E L H A L L T R U S T

Report of the trustees and unaudited financial statements for the year ended 5th April 2021

Charity Registration No: 1157885

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Charity Registration No: 1157885

Heathwood Gospel Hall 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: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

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

2

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

Reference and Administrative Details For the year ended 5 April 2021

Charity name Heathwood Gospel Hall Trust
Registered charity number 1157885
Trustees Stuart M Briston
Jonathan C Southall
Stephen M Crow
Lloyd B Parsons (Chair)
Samuel Percival
Treasurer Lloyd B Parsons
Principal address Little Acre
The Avenue
Wroxham
NR12 8TS
Primary Bankers Lloyds Bank
Gentleman’s Walk
Norwich
NR2 1LZ
Independent examiner Mike Prior FCA
Sherlocks Chartered Accountants
16 Desborough Avenue
Stanground
Peterborough
PE2 8RG
Accountant Simon Bell
T B Tax Services
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ

3

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall 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 13 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 21 December 1993, most recently amended by Deed of Variation dated 14 May 2014. The Trust was registered with the Charity Commission for England and Wales on 16 July 2014 under Charity Registration Number: 1157885.

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 a Gospel Hall 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 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, and during the year the Charity paid expenses on behalf of those Charities, as shown in the donated services note.

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: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall 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.

Main activities and achievements

The Trust provides and maintains a Gospel Hall 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, as described below.

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.

Members of the congregation have also been involved in the collating and distribution of pie packs to those less privileged in the Norwich area, which the trust has covered the cost of.

The congregation also assisted another charity, the Rapid Relief Team, in the following:

Supported the Norfolk fire service by providing 100+ hot burger meals to the police and fire service personnel that attended the Martham Fire in April 2021.

5

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

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

Provided over 300 food boxes to a wide variety of charities, schools, food banks and the local police service.

As events open up throughout the remainder of 2021 and into 2022, RRT have some exciting plans for the future with some collaborations and support of a number of different charities which the trust will assist with.

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. 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 hall 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.

6

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall 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 Hall is 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 the Trust had a surplus of incoming resources over resources expended.

Total voluntary income received this year was £303574 compared to £368985 in the previous year.

Some of the funds have been designated as restricted funds as they were collected for the building of a new larger hall.

7

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall 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 Trustees aim to ensure that the charity has sufficient reserves to continue to fulfil its charitable objectives.

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 £1745701 (2020: £1510429).

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 two Trustees.

On behalf of the Board:

Lloyd B Parsons Trustee 10/14/2021 Date: ...........................................

8

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall 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 Heathwood Gospel Hall 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.

Mike Prior FCA

10/13/2021

Sherlocks Chartered Accountants 16 Desborough Avenue Stanground Peterborough PE2 8RG

9

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall 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
Other donations
Grants from other Trusts
Investments
Bank interest
Other - Rent received
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
£
£
£
£
£
47479
0
0
47479
34315
109671
35820
0
145491
78359
88480
0
0
88480
57445
22124
0
0
22124
14366
0
0
0
0
0
0
0
0
0
0
0
0
0
0
184500
0
0
0
0
11
0
0
0
0
0
267754
35820
0
303574
368996
46744
0
0
46744
34500
337
14425
0
14762
409
9367
0
0
9367
13749
56448
14425
0
70873
48658
211306
21395
0
232701
320338
0
0
0
0
0
211306
21395
0
232701
320338
1217435
0
529509 1746944 1426606
1428741
21395
529509 1979645 1746944

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.

10

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

Balance Sheet

For the year ended 5 April 2021

Notes
Fixed assets
Intangible assets
Tangible fixed assets
6
Current assets
Debtors
Loans
7
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
8
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
464435
2021
£


464435







2275210
0
467006
2020
£


467006







2039938
0
1805000
141
471629

0
1955000
5563
80935
2276770
0
(1560)
0
2041498
0
(1560)
0






2739645
(760000)
2506944
(760000)
1979645 1746944
1428741
21395
529509
1217435
0
529509
1979645 1746944

The unaudited financial statements were approved and authorised for issue by the Trustees of Heathwood Gospel Hall Trust on 2021 and signed on their behalf by 10/14/2021

Lloyd B Parsons Trustee

The notes on pages 13 to 18 form part of these financial statements

11

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

Statement of Cash Flows For the year ended 5 April 2021

Cash flows from operating activities:
Net income/(expenditure) for the reporting period
Adjustments for:
Depreciation charges
2571
(Gains)/losses on investments
0
Dividends, interest and rents from investments
0
Loss/(profit) on the sale of fixed assets
0
(Increase)/decrease in prepayments
5422
Increase/(decrease) in accruals
0
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
0
Proceeds from the sale of property, plant & equipment
0
Purchase of property, plant & equipment
0
Loans made
150000
Loans received
0
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Repayments of borrowing
0
Cash inflows from new borrowing
0
Receipt of endowment
0
Net cash provided by (used in) financing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of reporting period
Cash and cash equivalents at the end of reporting period
Change in cash and cash equivalents in the reporting period
2021
£
232701

3214

0

0

0

23250

(3077)
240694

0

0

0

(1850000)

0
150000


0

760000

0
0
390694
80935
471629
390694
2020
£
320338




343725



(1850000)


760000
(746275)
827210
80935
(746275)

12

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall 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 Heathwood Gospel Hall 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.

13

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

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

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £1500) are stated at cost less depreciation. 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 Land and Buildings Not depreciated Fixtures and fittings 20% Reducing balance

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. The restricted funds are held for the purpose of constructing a new hall.

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).

14

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

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

4. Donated services

Donated to:
Althorpe Gospel Hall Trust
.
Resources expended
Current year
Direct costs:
Insurance
Repairs & Maintenance
Bank charges
IT costs
Utilities
Donations
Activity costs
Legal fees
Depreciation
Governance costs
Prior year
Direct costs:
Insurance
Repairs & Maintenance
Bank charges
IT costs
Utilities
Donations
Activity costs
Legal fees
Depreciation
Governance costs
Meeting
rooms
£
4082
8913
0
1419
11786
0
0
16233
2571
1740
46744
Meeting
rooms
£
1206
13135
0
441
8121
0
0
6817
3214
1566
34500
2021
£
9367
9367
Other
charitable
activities
£
0
0
0
0
0
14425
337
0
0
0
14762
Other
charitable
activities
£
0
0
0
0
0
0
409
0
0
0
409
2020
£
13749
13749
2021
£
4082
8913
0
1419
11786
14425
337
16233
2571
1740
61506
2020
£
1206
13135
0
441
8121
0
409
6817
3214
1566
34909

5. Resources expended

Governance costs include £1560 (2020: £1560) in respect of independent examiner’s fees.

15

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall 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
Property Details
Green Lane West
7.
Loans made
Loan to NCH Construction
TOTAL
Freehold
Property
See Below
454150
0
0
454150
0
0
0
0
0
454150
454150
Title No
NK200065
Equipment
111873
0
0
111873
99017
2571
0
0
101588
10285
12856
2021
£
1805000
1805000
Equipment
111873
0
0
111873
99017
2571
0
0
101588
10285
12856
2021
£
1805000
1805000
Total
566023
0
0
566023
99017
2571
0
0
101588
464435
467006
2020
£
1955000
1955000
1805000

16

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

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

8. Loans received

.
Loans received
Central Gospel Hall Trust
Althorpe Gospel Hall Trust
TOTAL
2021
£
500000
260000
760000
2020
£
500000
260000
760000
9.
Analysis of net assets between funds
9.1
Current year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
9.2
Prior year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
Unrestricted
funds
£
464435
1725866
(1560)
(760000)
1428741
Unrestricted
funds
£
467006
1610564
(1560)
(760000)
Designated
funds
0
21395
0
0
21395
Designated
funds
0
0
0
0
0
Restricted
funds
£
0
529509
0
0
529509
Restricted
funds
£
0
430934
0
0
430934
Total
£
464435
2276770
(1560)
(760000)
1979645
Total
£
467006
2041498
(1560)
(760000)
1316010 1746944

17

DocuSign Envelope ID: 01DF5372-9F10-4F36-9AA4-4205785E1DC5

Heathwood Gospel Hall Trust

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

10. Movement in funds

10.1
Current year
Restricted funds
Designated funds
Unrestricted funds
Total funds
10.2
Prior year
Restricted funds
Designated funds
Unrestricted funds
Total funds
Balance
at 6 April
2020
£
529509
0
1217435
1746944
Balance
at 6 April
2019
£
430934
0
995672
1426606
Incoming
resources
£
0
35820
267754
303574
Incoming
resources
£
98575
0
270421
368996
Resources
expended
£
0
(14425)
(56448)
(70873)
Resources
expended
£
0
0
(48658)
(48658)
Realised/
unrealised
gains and
losses
£
0
0
0
0
Realised/
unrealised
gains and
losses
£
0
0
0
0
Balance at
5 April
2021
£
529509
21395
1428741
1979645
Balance at
5 April
2020
£
529509
0
1217435
1746944

11. Transactions with related parties

During the year there were donations of £20070 (2020: £20385) from related parties and business controlled by them.

The only payments made to related parties related to reimbursement of expenses incurred on behalf of the Charity in furthering the Charity’s objects.

12. Volunteers

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

18