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← Heathwood Gospel Hall Trust

2024-04-05-accounts

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Charity Registration No: 1157885

Heathwood Gospel Hall Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2024

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

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall 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 11-17

2

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Reference and Administrative Details For the year ended 5 April 2024

Charity name Heathwood Gospel Hall Trust
Registered charity number 1157885
Trustees Rod Dunham
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 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

3

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2024

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2024. 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 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 2024 (2023: £nil).

The Trust operates two 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 the Althorpe Gospel Hall Trust, with whom it shares members of its congregation, and during the year the Charity paid expenses on its behalf, 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: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2024

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 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, involving the collation and distribution of pie packs to those less privileged in the Norwich area, which the trust has covered the cost of. Other details of public benefit is detailed in the annexed report.

Plans for future periods

Despite the increased cost of energy, the trustees feel that these increased costs are not significantly impacting on the ability of the charity 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.

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.

5

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2024

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 2024 the Trust had a good surplus of incoming resources over resources expended.

Total voluntary income received this year was £132,383 compared to £233,005 in the previous year.

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 £23,466 (2023: £22,744).

6

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2024

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 12/18/2024 Date: ..........................................

7

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Independent Examiner’s report to the Trustees

For the year ended 5 April 2024

I report to the trustees on my examination of the accounts of Heathwood Gospel Hall Trust for the year ending 5 April 2024.

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.

[Bull] |[Simon] DocuSigned by:

Simon Bell

12/18/2024

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

8

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Statement of Financial Activities For the year ended 5 April 2024

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)
Transfer of funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Designated
funds
Total
funds
2024
Total
funds
2023
£
£
£
£
60,727
0
60,727
53,936
37,493
0
37,493
81,095
27,330
0
27,330
78,379
6,833
0
6,833
19,595
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
132,383
0
132,383
233,005
55,637
0
55,637
55,400
7,070
2,414
9,484
13,969
8,689
0
8,689
9,389
71,396
2,414
73,810
78,758
60,987
(2,414)
58,573
154,247
0
0
0
0
60,987
(2,414)
58,573
154,247
2,205,226
2,414
2,207,640
2,053,393
2,266,213
0
2,266,213
2,207,640

The notes on pages 11 to 17 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: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Balance Sheet

For the year ended 5 April 2024

2024 2023
Notes £ £
Fixed assets
Intangible assets 0 0
Tangible fixed assets 6 2,312,747 2,314,896
2,312,747 2,314,896
Current assets
Debtors 0 0
Loans 0 0
Prepayments and accrued income 2,873 3,781
Cash at bank and in hand 22,033 20,403
24,906 24,184
Current liabilities
Creditors: amounts falling due within one year:
Other creditors 0 0
Accruals and deferred income (1,440) (1,440)
Loans 0 0
Net current assets 23,466 22,744
Total assets less current liabilities 2,336,213 2,337,640 2,337,640
Creditors: amounts falling due after more than one year:
Loans 7 (70,000) (130,000)
Net assets 2,266,213 2 2,207,640
Funds
Unrestricted income fund 2,266,213 2,205,226 2,205,226
Designated fund 0 2,414
Restricted funds 0 0
Total charity funds 8 2,266,213 2 2,207,640

The unaudited financial statements were approved and authorised for issue by the Trustees of Heathwood Gospel Hall Trust on and signed on their behalf by 12/18/2024

|[Lloyd] DocuSigned[Parsons] by:

Lloyd B Parsons Trustee

The notes on pages 11 to 17 form part of these financial statements

10

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

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.

11

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £1000) 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.

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.

1.10 Judgements and uncertainties

In application of the Trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other relevant factors and reviewed on an ongoing basis. Actual results may differ from these estimates.

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 (2023: None).

3. Wages and salaries

There are no employees (2023: none).

12

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

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
£
7,737
19,899
0
183
23,436
0
0
2,233
2,149
0
55,637
Meeting
rooms
£
3,691
26,148
0
86
12,334
0
0
10,850
2,291
0
55,400		 2024
£
8,689
8,689
Other
charitable
activities
£
0
0
0
0
0
6,688
1,356
0
0
1,440
9,484
Other
charitable
activities
£
0
0
0
0
0
12,231
298
0
0
1,440
13,969		 2024
£
8,689
2023
£
9,389
8,689 9,389
2024
£
7,737
19,899
0
183
23,436
6,688
1,356
2,233
2,149
1,440
65,121
2023
£
3,691
26,148
0
86
12,334
12,231
298
10,850
2,291
1,440
69,369

5. Resources expended

Governance costs include £1,440 (2023: £1,440) in respect of independent examiner’s fees.

13

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

6.
Fixed assets
Cost
B/f at 06/04/2023
Additions
Disposals
At 5 April 2024
Depreciation
B/f at 06/04/2023
Charge for the year
Impairment
Disposals
At 5 April 2024
Net book value
At 5 April 2024
At 5 April 2023
Property Details
Green Lane West
7.
Loans received
Central Gospel Hall Trust
Althorpe Gospel Hall Trust
TOTAL		 Green Lane
West
See Below
454,150
0
0
454,150
0
0
0
0
0
454,150
454,150
Title No
NK200065		 Oaks Lane
See Below
1,850,000
0
0		 Equipment
116,738
0
0









Total
2,420,888
0
0
1,850,000 116,738 2,420,888
0
0
0
0		 105,992
2,149
0
0		 105,992
2,149
0
0
0 108,141 108,141
1,850,000 8,597 2,312,747
1,850,000 10,746 2,314,896
NK492705 2024
£
50,000
20,000
70,000		 2023
£
50,000
80,000
130,000

14

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

8. Analysis of net assets between funds

8.1
Current year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
8.2
Prior year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds		 Unrestricted
funds
£
2,312,747
24,906
(1,440)
(70,000)
2,266,213
Unrestricted
funds
£
2,314,896
21,770
(1,440)
(130,000)
2,205,226		 Designated
funds
0
0
0
0
0
Designated
funds
0
2,414
0
0
2,414		 Restricted
funds
£
0
0
0
0
0
Restricted
funds
£
0
0
0
0
0		 Total
£
2,312,747
24,906
(1,440)
(70,000)
2,266,213
Total
£
2,314,896
24,184
(1,440)
(130,000)
2,207,640

15

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

9. Movement in funds

9.1
Current year
Restricted funds
Designated funds
Unrestricted funds
Total funds
9.2
Prior year
Restricted funds
Designated funds
Unrestricted funds
Total funds		 Balance
at 6 April
2023
£
(529,509)
2,414
2,734,735
2,207,640
Balance
at 6 April
2022
£
0
14,645
2,038,748
2,053,393		 Incoming
resources
£
0
0
132,383
132,383
Incoming
resources
£
0
0
233,005
233,005		 Resources
expended
£
0
(2,414)
(71,396)
(73,810)
Resources
expended
£
0
(12,231)
(66,527)
(78,758)		 Transfers
£
0
0
0
0
Transfers
£
(529,509)
0
529,509
0		 Balance at
5 April
2024
£
(529,509)
0
2,795,722
2,266,213
Balance at
5 April
2023
£
(529,509)
2,414
2,734,735
2,207,640

10. Transactions with related parties

During the year there were donations of £14,960 (2023: £13,510) 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.

11. 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.

16

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Heathwood Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2024

12. Comparative Statement of Financial Activities

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)
Transfer of funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricte
d funds
Designated
funds
Total funds
2023
£
£
£
53,936
0
53,936
81,095
0
81,095
78,379
0
78,379
19,595
0
19,595
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
233,005
0
233,005
55,400
0
55,400
1,738
12,231
13,969
9,389
0
9,389
66,527
12,231
78,758
166,478
(12,231)
154,247
0
0
0
166,478
(12,231)
154,247
2,038,748
14,645
2,053,393
2,205,226
2,414
2,207,640

17

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

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 has continued to engage with the congregation and encouraging good works by them which benefit the wider community, involving the collation and distribution of pie packs to those less privileged in the Norwich area, which the trust has covered the cost of.

Members of the congregation also volunteered for the Rapid Relief Team, a registered charity, in the work that they do. Work done by the RRT included providing in excess of 166x food boxes, 95x care kits, 400x Cookie bars, 60x Comfort snack packs throughout the period. These were donated to schools and charities including:

The following events were also carried out:

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789

Docusign Envelope ID: A06BAE55-BAEB-4800-A1DA-D688CA12C789