OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-04-05-accounts

Trustees Report & Unaudited Financial Statements

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

Contents

Lansdowne Gospel Hall Trust Page 2 of 19

Trustees Report & Unaudited Financial Statements

Legal and Administrative Information

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

Charity Name:

Lansdowne Gospel Hall Trust

Registered Charity Number:

1159075

Trustees:

Paul Morrish - resigned 5th April 2022 (Chair)

Reuben Diplock

Darrell Brown

Robert Barry

Derek Barry

Treasurer:

Reuben Diplock

Principle Address:

Chalklands Hatchet Lane Hatherden Andover Hampshire SP11 0HJ

Independent Examiner:

Kerry Taylor Oldfield Advisory LLP Santis House Curriers Close Coventry CV4 8AW

Accountant:

Oldfield Advisory LLP Santis House Curriers Close Coventry CV4 8AW

Bankers:

Lloyds Bank High Street Andover BX1 1LT

Lansdowne Gospel Hall Trust Page 3 of 19

Trustees Report & Unaudited Financial Statements

Report of the Trustees

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

The trustees present their report along with the financial statements of the Charity for the 5 April 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 10 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 21st March 1983, most recently amended by Deed of Variation dated 12th August 2014. The trust was registered with the Charity Commission for England and Wales on 5th 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 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 2022.

The Trust operates one Gospel hall and Trustees are chosen from among the regular congregation of the halls. New Trustees are nominated by the existing Trustees or by the congregation and must be appointed by unanimous resolution of the congregation. They are selected according to their skills and experience and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the Trustees’ eligibility to act and incoming Trustees are made aware of their responsibilities by the existing Trustees, who ensure that new Trustees read the Trust Deed and relevant Charity Commission guidance.

Wider Network

The Trustees maintain informal links with Trustees of similar Trusts with a view to pooling experience considered useful in pursuing the objects of the Trust. The Trust also maintains particular links with East Hill and Chichester Gospel Hall Trusts 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.

Lansdowne Gospel Hall Trust Page 4 of 19

Trustees Report & Unaudited Financial Statements

Report of the Trustees

Main activities and achievements

The Trust provides and maintains one 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.

During the year the Lansdowne Gospel Hall Trust has made donations to a local food bank totaling £858. 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 RRT in the following events:

December 2021 - Volunteers from the Lansdowne GHT congregation supported the Rapid Relief Team in packing and delivering 8 family food boxes to Dene Court, a local care home and Two Saints Homeless Charity.

January 2022 - Volunteers from the Lansdowne GHT congregation supported the RRT in packing and delivery 17 family food boxes to a local charity, Andover Young Carers.

February 2022 - Volunteers from the Lansdowne GHT again supported the RRT, packing and delivering 30 family food boxes, 30 water bottles, and 30 classroom activity kits to Vigo Road Primary School.

The trustees have also operated an Emergency Needs fund for the duration of the coronavirus 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

With the commencement of lockdown restrictions in the UK the trust ceased using the gospel hall It operates. During the financial year, restrictions were eased sufficiently to allow the congregation to use the gospel hall for the Lord’s Supper (Communion). The use of the rooms was conducted in a manner which always complied with the government guidance, and the trust intends to continue using the rooms when it is 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.

The trust has applied for and is hoping to be granted planning permission to extend the car park of the gospel hall it operates.

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 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.

Lansdowne Gospel Hall Trust Page 5 of 19

Trustees Report & Unaudited Financial Statements

Report of the Trustees

Spreading the Gospel message and the life of a Christian

The Gospel halls are a base from which the regular congregation and others who attend the meetings are encouraged to spread the Christian Gospel, in word and deed.

Members 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.

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

In the year ended 5 April 2022 the Trust had a surplus of incoming resources over resources expended.

Total voluntary income received this year was £126,376 compared to £45,063 in the previous year.

All funds held were unrestricted funds.

Reserves Policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs, based on its size and the level of its financial commitments. The Trust has no employees and its regular outgoings are minimal. Accordingly, the Trustees have decided to adopt a policy of maintaining no significant reserves. The congregation is kept regularly informed as to particular needs for funds, and other relevant matters and the Trustees aim to ensure that the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure, by raising a funds appeal to the congregation.

Free Reserves at the year end were £nil ( 2021: £9,882)

Lansdowne Gospel Hall Trust Page 6 of 19

Trustees Report & Unaudited Financial Statements

Report of the Trustees

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 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 (Trustee)

..............................................................

Date

Lansdowne Gospel Hall Trust Page 7 of 19

Trustees Report & Unaudited Financial Statements

Report of the Independent Examiner

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

I report to the trustees on my examination of the accounts of the Lansdowne Gospel Hall Trust for the year ended 5 April 2022.

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 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:

  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.

...................................................................................................

Kerry Taylor Oldfield Advisory LLP Santis House Curriers Close Coventry CV4 8AW

14 December 2022

Lansdowne Gospel Hall Trust Page 8 of 19

Trustees Report & Unaudited Financial Statements

Statement of Financial Activities

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

Statement of Financial Activities
Lansdowne Gospel Hall Trust
For the year ended 5 April 2022		 Statement of Financial Activities
Lansdowne Gospel Hall Trust
For the year ended 5 April 2022
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2022
TOTAL FUNDS
2021
Income and endowments:
Donations and Legacies:
Collections
6,851
-
-
6,851
25
Contributions from the Congregation
108,200
-
-
108,200
30,000
Gift Aid Donations
600
-
-
600
790
Income Tax refunds
150
-
-
150
198
Congregation Support
-
10,575
-
10,575
14,050
Investments
4
-
-
4
16
Total Income and endowments:
115,805
10,575
-
126,380
45,079
Expenditure:
Running Meeting Rooms (note 9)
49,045
-
-
49,045
43,954
Congregation Support (note 9)
-
8,900
-
8,900
15,725
Cost of donated services (note 4)
15,913
-
-
15,913
15,473
Total Expenditure:
64,958
8,900
-
73,858
75,152
Net Income/(Expenditure)
50,847
1,675
-
52,522
(30,073)
Net Movement In Funds
50,847
1,675
-
52,522
(30,073)
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2022
TOTAL FUNDS
2021
Reconciliation of funds (note 11)
Total Funds bought forward
1,278,978
(1,675)
-
1,277,303
1,307,377
Net movement in funds
50,847
1,675
-
52,522
(30,073)
Total Funds carried forward
1,329,825
-
-
1,329,825
1,277,303

The notes on page 11 - 18 form part of these financial statements.

Lansdowne Gospel Hall Trust Page 9 of 19

Trustees Report & Unaudited Financial Statements

Balance Sheet

Lansdowne Gospel Hall Trust As at 5 April 2022

Balance Sheet
Lansdowne Gospel Hall Trust
As at 5 April 2022
2022 2021
Fixed Assets
Tangible assets (note 6) 1,373,856 1,267,422
Total Fixed Assets 1,373,856 1,267,422
Current assets
Prepayments and accrued income 2,054 1,637
Cash at bank and in hand 4,671 59,000
Total Current assets 6,726 60,637
Creditors: amounts falling due withinone year
Loans 50,000 50,000
Accruals and deferred income 756 756
Total Creditors: amounts falling due within one year 50,756 50,756
Net current assets/(liabilities) (44,030) 9,881
Total assets less current liabilities 1,329,825 1,277,303
Net Assets 1,329,825 1,277,303
Funds (note 10)
Unrestricted funds 1,329,825 1,277,303
Total Funds 1,329,825 1,277,303

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 (Trustee)

The notes on pages 11 - 18 form part of these financial statements.

Lansdowne Gospel Hall Trust Page 10 of 19

Trustees Report & Unaudited Financial Statements

Notes forming part of the Financial Statements

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

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 property and refurbishments 2% straight line
Computer Equipment 10% Reducing Balance

1.6 Taxation

Lansdowne Gospel Hall Trust Page 11 of 19

Trustees Report & Unaudited Financial Statements

Notes forming part of the Financial Statements

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.

1.10 Significant estimates and judgements

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.

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 (2021: none)

3. WAGES AND SALARIES

There are no employees (2021: none)

4. Donated Services

2022
2021		 2022
2021
Donated Services
Donated To:
Donated Services to Chichester Gospel Hall Trust
11,407
9,360
Donated Services to Easthill Trust
4,506
6,113
Total Donated Services:
15,913
15,473

Lansdowne Gospel Hall Trust Page 12 of 19

Trustees Report & Unaudited Financial Statements

Notes forming part of the Financial Statements

5. Grants

2022 2021

Grants:

6. Tangible Fixed Assets

Cost Freehold Property and Refurbishment Computer Equipment Totals
At 6 April 2021 1,401,650 - 1,401,650
Additions 130,135 6,330 136,465
Disposals
At 5 April 2022 1,531,785 6,330 1,538,115
Depreciation
At 6 April 2021 134,228 - 134,228
Current Year Depreciation 29,787 245 30,032
Eliminated on disposals
At 5 April 2022 164,015 245 164,260
Net Book Value
At 5 April 2022 1,367,770 6,086 1,373,856
At 5 April 2021 1,267,422 - 1,267,422

Land registry titles of the above property held are Land registry titles of the above property held are HP820376, HP669689 and HP762106.

7. 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, totaling £9,642.04 for expenses relating to public benefit and congregation support.

8. 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.

Lansdowne Gospel Hall Trust Page 13 of 19

Trustees Report & Unaudited Financial Statements

Resources Expended

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

9. Resources Expended

MEETING ROOMS OTHER
CHARITABLE
ACTIVITIES		 TOTAL COSTS
2022		 TOTAL COSTS
2021
Direct Costs
Premises costs - repairs and maintenance 3,595 - 3,595 5,723
Premises costs - heat, light and power 3,249 - 3,249 1,477
Health and Safety 360 - 360 -
Legal and professional 6,662 - 6,662 4,823
Congregation Support - 8,900 8,900 15,725
Public outreach expenses 858 - 858 999
Depreciation 30,032 - 30,032 28,019
Insurance 1,576 - 1,576 1,285
Subscriptions 1,542 - 1,542 691
Governance 1,170 - 1,170 936
Total Direct Costs 49,045 8,900 57,945 59,679

Governance costs include £180 (prior year: £180) in respect of independent examiners fees.

Lansdowne Gospel Hall Trust Page 14 of 19

Trustees Report & Unaudited Financial Statements

Analysis of Net Assets - Current year

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

10.1 Current Year

UNRESTRICTED RESTRICTED TOTAL FUNDS
FUNDS FUNDS 2022
Funds
Tangible Fixed Assets 1,373,856 - 1,373,856
Current Assets 6,726 - 6,726
Current Liabilities (50,756) - (50,756)
Total Funds 1,329,825 - 1,329,825

Lansdowne Gospel Hall Trust Page 15 of 19

Trustees Report & Unaudited Financial Statements

Analysis of Net Assets - Prior Year

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

10.2 Prior Year

UNRESTRICTED RESTRICTED TOTAL FUNDS
FUNDS FUNDS 2021
Funds
Tangible Fixed Assets 1,267,422 - 1,267,422
Current Assets 60,637 - 60,637
Current Liabilities (50,756) - (50,756)
Total Funds 1,277,303 - 1,277,303

Lansdowne Gospel Hall Trust Page 16 of 19

Trustees Report & Unaudited Financial Statements

Movement in Funds - Current Year

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

11. Movement in Funds

11.1 Movement in funds - current year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2022
Movement in Funds
Total funds bought forward 1,278,978 (1,675) - 1,277,303
Incoming resources 115,805 10,575 - 126,380
Resources expended (64,958) (8,900) - (73,858)
Total funds carried forward 1,329,825 - - 1,329,825

Lansdowne Gospel Hall Trust Page 17 of 19

Trustees Report & Unaudited Financial Statements

Movement in Funds - Prior Year

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

11. Movement in Funds

11.2 Movement in funds - Prior year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2021
Movement in Funds
Total funds bought forward 1,307,377 - - 1,307,377
Incoming resources 31,029 14,050 - 45,079
Resources expended (59,427) (15,725) - (75,152)
Total funds carried forward 1,278,978 (1,675) - 1,277,303

Lansdowne Gospel Hall Trust Page 18 of 19

Trustees Report & Unaudited Financial Statements

Comparative Statement of Financial Activities

Lansdowne Gospel Hall Trust For the year ended 5 April 2022

Lansdowne Gospel Hall Trust
For the year ended 5 April 2022
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2021
Income and endowments:
Collections 25 - - 25
Donations and Legacies: 30,988 14,050 - 45,038
Investments 16 - - 16
Total Income and endowments: 31,029 14,050 - 45,079
Expenditure:
Running Meeting Rooms (note 9) 43,954 - - 43,954
Congregation Support (note 9) - 15,725 - 15,725
Cost of donated services (note 4) 15,473 - - 15,473
Total Expenditure: 59,427 15,725 - 75,152
Net Income/(Expenditure) (28,398) (1,675) - (30,073)
Net Movement In Funds (28,398) (1,675) - (30,073)
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2021
Reconciliation of funds (note 11)
Total Funds bought forward 1,307,377 - - 1,307,377
Net movement in funds (28,398) (1,675) - (30,073)
Total Funds carried forward 1,278,978 (1,675) - 1,277,303

Lansdowne Gospel Hall Trust Page 19 of 19

Trustees Report & Unaudited Financial Statements