CHARITY REGISTRATION NO: 1159075
LANSDOWNE GOSPEL HALL TRUST
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 05 APRIL 2021
Oldfield Advisory LLP Santis House Curriers Close Coventry CV4 8AW
LANSDOWNE GOSPEL HALL TRUST REPORT AND FINANCIAL STATEMENTS
CONTENTS
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Page
Reference and administrative information 2
Report of the Trustees 3 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 13
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LANSDOWNE GOSPEL HALL TRUST LEGAL AND ADMINISTRATIVE INFORMATION
YEAR ENDED 05 APRIL 2021
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CHARITY NAME: Lansdowne Gospel Hall Trust
REGISTERED CHARITY NUMBER: 1159075
TRUSTEES: Derek Barry
Robert Barry
Darrell Brown
Reuben Diplock
Paul Morrish (Chair)
TREASURER: Reuben Diplock
PRINCIPAL ADDRESS: Pilbrook View
Foundry Road
Anna Valley
Andover
SP11 7LR
INDEPENDENT EXAMINER: Amanda Groombridge
Oldfield Advisory LLP
Santis House
Curriers Close
Coventry
CV4 8AW
ACCOUNTANT: Oldfield Advisory LLP (Company Number: OC431162)
Santis House
Curriers Close
Coventry
CV4 8AW
BANKERS: Lloyds Bank
High Street
Andover
BX1 1LT
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LANSDOWNE GOSPEL HALL TRUST
REPORT OF THE TRUSTEES
YEAR ENDED 05 APRIL 2021
The Trustees present their report along with the financial statements of the Charity for the year ended 05 April 2021. The financial statements have been prepared in accordance with the accounting policies set out on page ten and comply with the Trust Deed and applicable law.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is an unincorporated trust constituted by a Deed of Trust dated 21 March 1983, most recently amended by Deed of Variation dated 12 August 2014. The Trust was registered with the Charity Commission for England and Wales on 05 November 2014 under Charity Registration Number: 1159075
Recruitment and appointment of new trustees
The Trustees who have served during the year and since the year end are set out on page 2. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 05 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 Trustees of similar Trusts with a view to pooling experience considered useful in pursuing the objects of the Trust. The Trust also maintains particular links with East Hill Trust and Chichester Gospel Hall Trust with which it shares members of its congregation.
Risk management
The Trustees have identified and reviewed the major risks to which the charity is exposed and confirm that they have established systems to manage and mitigate those risks.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charitable purposes of the Charity are the advancement 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
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.
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LANSDOWNE GOSPEL HALL TRUST
REPORT OF THE TRUSTEES
YEAR ENDED 05 APRIL 2021
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.
During the year, members of the congregation have also been involved in working at events with another charity, the Rapid Relief Team (RRT), which supports local communities in time of need. The congregation has supported the work of RRT in the following events:
On 4th July 2020, A total of 9 volunteers from the Lansdowne GHT congregation supported the Rapid Relief Team at a thatch fire in Thruxton. The team provided food and drink to the emergency services at the scene.
On 28th November 2020, 6 volunteers from the Lansdowne GHT congregation delivered food boxes to the following charities: YMCA Basingstoke, Andover Crisis Centre and Andover Young Carers. These food boxes contained family-friendly nutritional food to people affected by the covid pandemic and being cared for by the named charities.
On 7th March 2021, a total of 8 volunteers from the Lansdowne congregation supported the Rapid Relief team at another thatch fire in Barton Stacey. Again they provided refreshments for the emergency services at the scene.
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, Lansdowne Gospel Hall Trust ceased using the gospel hall 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 this Gospel Hall 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 20 and 600 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 would usually participate in a programme of street preaching where Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public. Due to the Covid-19 pandemic this has not been possible during the financial year, but the congregation aim to continue this once it is safe to do so
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LANSDOWNE GOSPEL HALL TRUST
YEAR ENDED 05 APRIL 2021
REPORT OF THE TRUSTEES
In carrying out this work, the congregation considers itself to be living out its faith in practice, as particularly exemplified in the following extract from the schedule to the Trust Deed on living a Christian life:
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We seek and are encouraged to live exemplary lives in all our relationships with others in the wider community (including former Brethren), in accordance with the teachings of Holy Scripture (1 Tim 2:2).
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We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).
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We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22-25, Col 4:1).
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The preservation and protection 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.
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Holy Scripture commands us to be good neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).
Funding
Funding is sought through gifts from the congregation and Gift Aid is claimed on eligible donations. Funding is sometimes received from other charitable trusts with complementary objectives.
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LANSDOWNE GOSPEL HALL TRUST REPORT OF THE TRUSTEES YEAR ENDED 05 APRIL 2021
FINANCIAL REVIEW
Financial position
In the year ended 05 April 2021 the Trust had a modest deficit of incoming resources over resources expended. This is mostly due to non-monetary items such as depreciation
The designated fund for congregation support showed a modest deficit at the financial yearend. The trustees were aware of the deficit and ensured this was cleared immediately following the financial yearend. The shortfall was covered by funds received on 08/04/2021.
Total voluntary income received this year was £45,063 compared to £81,664 in the previous year.
All funds held were unrestricted funds.
The Trust is committed to ensuring that rooms are safe for the congregation to use again once the Coronavirus restrictions are lifted.
Reserves policy
The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs, based on its size and the level of its financial commitments. The Trust has no employees and its regular outgoings are minimal. Accordingly, the Trustees have decided to adopt a policy of maintaining no significant reserves. The congregation is kept regularly informed as to particular needs for funds, and other relevant matters and the Trustees aim to ensure that the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure, by raising a funds appeal to the congregation.
Free reserves at the year end were £ 9,882 £256 208
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
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
STATEMENT OF TRUSTEES RESPONSIBILITIES - continued
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to 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:
Reuben Diplock
Date
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REPORT OF THE INDEPENDENT EXAMINER
TO THE TRUSTEES OF THE LANSDOWNE GOSPEL HALL TRUST
FOR THE YEAR ENDED 05 APRIL 2021
I report to the trustees on my examination of the accounts of the Lansdowne Gospel Hall Trust for the year ended 05 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’).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 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.
BASIS OF THE INDEPENDENT EXAMINER'S 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 of 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 statements 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:
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1.Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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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 faire 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.
Amanda Groombridge Oldfield Advisory LLP Santis House Curriers Close Coventry CV4 8AW 24 September 2021
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LANSDOWNE GOSPEL HALL TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 05 APRIL 2021
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Unrestricted Designated Restricted Total funds Total funds
Funds Funds Funds 2021 2020
Notes £ £ £ £ £
Income and endowments from:
Donations and legacies:
Collections 25 - - 25 80
Contributions from the
30,000 - - 30,000 31,000
congregation
Gift Aid donations 790 - - 790 6,783
Income tax refunds 198 - - 198 1,696
Other Donations - - - - 1,105
Congregation support - 14,050 - 14,050 -
Grants - - - - 41,000
Investments:
Bank interest 16 - - 16 39
Total 31,029 14,050 - 45,079 81,703
Expenditure on:
Charitable activities
Running meeting rooms 5 43,953 - - 43,953 61,708
Congregation Support 5 15,725 15,725 -
Cost of donated services 4 15,473 - - 15,473 14,280
Grants to Affiliated Trusts 5 - - - -
Total 59,426 15,725 - 75,151 75,988
Net income/(expenditure) (28,397) (1,675) - (30,072) 5,715
- - - - -
Gains/(losses) on revaluation of fixed assets
Net movement in funds (28,397) (1,675) - (30,072) 5,715
Reconciliation of funds
Total funds bought forward 8 1,307,377 - - 1,307,377 1,301,662
Total funds carried forward 1,278,980 (1,675) - 1,277,305 1,307,377
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The notes on pages 10 - 13 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.
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LANSDOWNE GOSPEL HALL TRUST BALANCE SHEET AS AT 05 APRIL 2021
| Notes £ £ Fixed Assets Tangible assets 6 1,267,423 Current Assets Debtors - Prepayments and accrued income 1,637 Cash at bank and in hand 59,001 60,638 Current liabilities Creditors: amounts falling due within one year: Other creditors 50,000 Accruals and deferred income 756 50,756 Net current assets 9,882 Total assets less current liabilities 1,277,305 Creditors: amounts falling due after more than one year: Loan - Net assets 1,277,305 Funds Restricted funds - Unrestricted income fund 1,278,980 Designated Funds (1,675) Total funds 7 1,277,305 - - 2021 |
£ £ 1,293,346 - 1,283 63,504 64,787 - - 756 756 64,031 1,357,377 50,000 1,307,377 - 1,307,377 - 1,307,377 2020 |
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The unaudited financial statements were approved and authorised for issue by the Trustees of Lansdowne Gospel Hall Trust on …………………..……….and were signed on its behalf by
Reuben Diplock
The notes on pages 10 - 13 form part of these financial statements
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LANSDOWNE GOSPEL HALL TRUST NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 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 Lansdowne 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.
1.5 Tangible fixed assets and depreciation
Tangible fixed assets (costing more than £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 2.5% straight line Property improvements 2.5% straight line 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.
1.8 Preparation of consolidated financial statements
The Charity does not have a trading subsidiary.
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, Lansdowne Gospel Hall 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.
- 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).
- WAGES AND SALARIES
There are no employees (2020: none).
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LANSDOWNE GOSPEL HALL TRUST NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2021
4. DONATED SERVICES
| Donated to: East Hill Gospel Hall Trust Chichester Gospel Hall Trust Total 5. RESOURCES EXPENDED Direct costs Premises costs - Rent and Rates Premises costs - Light and heat Premises costs - Repairs and maintenance Telephone Health and safety Insurance Training Depreciation Congregation support Professional charges Subscriptions Donations Loss on sales of fixed assets Support costs Public Outreach Day expenses Other Public Outreach expenses Governance |
Year ended 05 April 2021 £ 6,113 9,360 15,473 Meeting rooms £ - 1,477 5,723 - 1,285 - 28,019 - 4,823 691 999 - - 936 43,953 |
Other charitable activities £ - - - - - - - 15,725 - - - - - - 15,725 |
Year ended 05 April 2020 £ 4,238 10,042 14,280 Year ended 05 April 2021 £ - 1,477 5,723 - 1,285 - 28,019 15,725 4,823 691 999 - - - - 936 59,678 |
Year ended 05 April 2020 £ - 7,079 21,231 649 360 1,194 - 27,819 - 292 1,274 286 - - 1,524 61,708 |
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Governance costs include £180 (2020: £180) in respect of independent examiners fees
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LANSDOWNE GOSPEL HALL TRUST NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2021
6. TANGIBLE FIXED ASSETS
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Freehold Property
and
Refurbishment Totals
£ £
Cost
At 06 April 2020 1,399,555 1,399,555
Additions 2,095 2,095
Disposals -
At 05 April 2021 1,401,650 1,401,650
Depreciation
At 06 April 2020 106,209 106,209
Charge for the year 28,019 28,019
Depreciation on disposals -
At 05 April 2021 134,228 134,228
Net book value
At 05 April 2021 1,267,422 1,267,422
At 05 April 2020 1,293,346 1,293,346
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Property Details:
Land registry titles of the above property held are HP820376, HP669689 and HP762106
7. ANALYSIS OF NET ASSET BETWEEN FUNDS
| 7.1 Current year Tangible fixed assets Current assets Current liabilities Non-current liabilities Total funds 7.2 Prior year Tangible fixed assets Current assets Current liabilities Non-current liabilities Total funds |
Unrestricted funds £ 1,267,423 60,638 (50,756) - 1,277,305 Unrestricted funds £ 1,293,346 64,787 (756) (50,000) 1,307,377 |
Restricted funds £ - - - - - Restricted funds £ - - - - - |
Total funds £ 1,267,423 60,638 (50,756) - 1,277,305 Total funds £ 1,293,346 64,787 (756) (50,000) 1,307,377 |
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LANSDOWNE GOSPEL HALL TRUST NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 05 APRIL 2021
8. MOVEMENT IN FUNDS
8.1 Current year
| Restricted funds Unrestricted funds Designated Funds Total funds Prior year Restricted funds Unrestricted funds Designated Funds Total funds |
Fund balance At 06 April 2020 Incoming resources Resources expended Realised/ unrealised gains and losses Fund balance At 05 April 2021 £ £ £ £ £ - - - - - 1,307,377 31,029 (59,426) - 1,278,980 - 14,050 (15,725) (1,675) 1,307,377 45,079 (75,151) - 1,277,305 Fund balance At 06 April 2019 Incoming resources Resources expended Realised/ unrealised gains and losses Fund balance At 05 April 2020 £ £ £ £ £ - - - - - 1,301,662 81,703 (75,988) - 1,307,377 - - 1,301,662 81,703 (75,988) - 1,307,377 |
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- 8.2 Prior year
9. TRANSACTIONS WITH RELATED PARTIES
No material donations have been received from related parties of the trustees. The trust made reimbursements to Reuben Diplock, a trustee, totalling £18,517 for expenses relating to public benefit and congregation support.
10 VOLUNTEERS
Lansdowne 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.
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