**Charity Registration No: 1159097**
## **Allerton Gospel Hall Trust**
**Report of the trustees and unaudited financial statements Year ended 5 April 2022**
**Allerton Gospel Hall Trust**
## **Contents**
||Pages|
|---|---|
|Reference and administrative details|2|
|Report of the trustees|3-6|
|Independent examiner’s report|7|
|Statement of fnancial activities|8|
|Balance sheet|9|
|Notes to the fnancial statements|10-14|
1
## **Allerton Gospel Hall Trust**
## **Report of the Trustees For the year ended 5 April 2022**
## **Reference and administrative details**
**Charity name** Allerton Gospel Hall Trust **Registered charity number** 1159097 **Trustees** Quentin Clayson Ian Devenish Adrian Harris (Chair) Alistair Thewlis Howard Thorstensen **Treasurer** Ian Devenish **Principal address** 446 Allerton Road Liverpool L18 9UU **Independent examiner** Bruce Davey Trigo Consultancy Services Limited 3, Handbridge Chester CH4 7JE
## **Bankers**
## **Solicitors**
NatWest 138 Allerton Road Liverpool L18 2JN Wace Morgan 31 Market Street Newtown Powys SY16 2PG
2
## **Allerton Gospel Hall Trust**
## **Report of the Trustees For the year ended 5 April 2022**
The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 10-11 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 20[th] September 1982, most recently amended by Deed of Variation dated 16[th] August 2014. The Trust was registered with the Charity Commission for England and Wales on 6[th] November 2014 under Charity Registration Number: 1159097
## **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 2. 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 (2021: £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 Childwall 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 or procedures to manage and mitigate those risks.
## **Objectives and activities**
## **Objectives and aims**
The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit, including by the carrying on of the service of God in accordance with the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth Brethren Christian Church (the “Brethren”) and any other charitable purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are summarised in two schedules to the Trust Deed.
## **Public benefit**
3
**Allerton Gospel Hall Trust**
**Report of the Trustees For the year ended 5 April 2022**
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 Allerton 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 normal activities of the Trust were less than normal during the year because of the Covid-19 pandemic. Both income and running expenses were reduced. A grant of £18,492 was made to the Childwall Gospel Hall Trust to enable them to remove some dangerous conifer trees and renew the fences at the Well Lane Gospel Hall. The neighbours were delighted.
Members of the congregation were very active in assisting the Rapid Relief Team - RRT as described below. A Team was also set up to search for a suitable new site for a Gospel hall.
The trustees have also operated an Emergency Needs fund for the duration of the coronavirus pandemic and any resultant economic downturn. This provided 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 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 hall was conducted in a manner which always complied with the government guidance, and the trust intends to continue using the room 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.
## **Meetings**
Meetings held at the Gospel hall would normally 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.
4
**Report of the Trustees For the year ended 5 April 2022**
## **Allerton Gospel Hall Trust**
## **Spreading the Gospel message and the life of a Christian**
The Allerton 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 addition to street preaching, the Trust has made donations to local food banks and supported the Whitechapel Centre in its fund raising for the homeless in Liverpool. Also to the Victory outreach church looking after families from deprived areas of the city. A further supply of Bibles were provided to HMP at Appleton Thorn Prison. Members of the congregation work continue to work with the RRT - Rapid Relief Team who supply free meals and support to the emergency services and other charities. RRT has an Agreement with Merseyside Fire and Rescue Services to respond to any incident within 90 minutes of receiving a call. The 44 unpaid volunteers can be called out without warning anytime 24/7. RRT also supports training days arranged by the rescue services and provides all the necessary refreshments. It was a very active year with over 23 events including support at the Liverpool Women’s Hospital after the terrorist attack.
We have also worked closely with two large primary schools in deprived areas providing more than 2,000 SmaRRT cookie breakfast bars and 20 Early Bird Learning kits to the schools.
Since the start of the war in Ukraine, RRT has co-ordinated a major supply of regular truckloads of food boxes and health care packs for the emergency there.
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:
- 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).
- 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).
- 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).
- 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.
- 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
5
**Allerton Gospel Hall Trust**
**Report of the Trustees For the year ended 5 April 2022**
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.
## **Financial position**
In the year ended 5 April 2022, the Trust had a modest £4,606 of incoming resources over resources expended. Total voluntary income received this year was £52,838 compared to £144,798 the previous year. In the previous year, the income was boosted by a legacy of £95,578
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.
However, the present Allerton Road Gospel Hall is over 50 years old and the Trustees are considering its replacement if a suitable opportunity arose. This would be a major expense and so the Trustees have decided to accumulate whatever funds become available
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 £456,963.
## **Statement of Trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report 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 & Wales requires 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 of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
6
## **Allerton Gospel Hall Trust**
## **Report of the Trustees For the year ended 5 April 2022**
The trustees are responsible for keeping proper accounting records that 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 Charities (Accounts and Reports) Regulations 2008 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:
Ian Devenish
Trustee
Date: 17[th] December 2022
7
## **Allerton Gospel Hall Trust**
## **Independent examiner’s report to the trustees For the year ended 5 April 2022**
I report to the trustees on my examination of the accounts of the ABC Gospel Hall Trust for the year ended 05 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 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:
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.
Date 12/01/2023
8
## **Allerton Gospel Hall Trust**
## **Statement of financial activities For the year ended 5 April 2022**
|**Not**
**es**|**Unrestrict**
**ed Funds**
**Designated**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2022**
**Total Funds**
**2021**
**£**
**£**
**£**
**£**
**£**|
|---|---|
|**Income and**
**endowments from:**||
|**_Donations and_**
**_legacies:_**||
|Collections||
|Contributions from the
congregation|24,460
16,350
40,810
37,110|
|Gift Aid donations|7,080
7,080
7,255|
|Income tax refunds|1,770
1,770
1,814|
|Payroll giving|3,178
3,178
3,042|
|Legacies
Grants|95,578|
|**_Investments_**||
|Bank interest|32
92|
|||
|**Total**|36,520
16,350
52,870
144,891|
|||
|**Expenditure on:**||
|||
|**_Charitable activities_**||
|Running meeting
rooms|12,321
12,321
36,554|
|Outreach Activities|2,001
15,450
17,451
15,232|
|Cost of donated
services
**4**|18,492
18,492
6,472|
|||
|**Total**
**5**|32,814
15,450
48,264
58,528|
|||
|**Net income/**
**(expenditure)**|3,706
900
4,606
86,362|
|||
|Gains/(losses) on
revaluation of fxed assets|0
0|
|||
|**Net movement in funds**|3,706
900
4,606
86,362|
|||
|**Reconciliation of funds**||
|||
|Total funds brought
forward|1,952,582
-225
1,952,357
1,865,995|
|||
|||
|**Total funds carried**
**forward**|1,956,288
675
1,956,963
1,952,357|
The notes on pages 10 to 14 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
## **Allerton Gospel Hall Trust**
## **Balance sheet As at 5 April 2022**
|**Notes**
**Fixed assets**
Tangible fxed assets
**6**
**Current assets**
Debtors:
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
Net current assets
**Total assets less current liabilities**
Creditors: amounts falling due after more
than one year:
Loan
**Net assets**
**Funds**
Unrestricted income fund
Restricted funds
**Total funds**
**7**|**2022**
**£**
1,500,000
1,770
455,193
0
0
0
456,963
1,956,963
1,956,963
1,956,963
1,956,963|**2021**
**£**
1,500,000|
|---|---|---|
|||1,814
450,543|
|||0
0
0
452,357|
|||1,952,357|
|||1,952,357|
|||1,952,357|
|||1,952,357|
The unaudited financial statements were approved and authorised for issue by the Trustee of the Allerton Gospel Hall Trust on 17[th] December 2022 and signed on their behalf by
## Ian Devenish
## Trustee
The notes on pages 10 to 15 form part of these financial statements
10
## **Allerton Gospel Hall Trust**
## **Notes to the financial statements For the year ended 5 April 2022**
## **1. Accounting policies**
- 1.1 Basis of preparation financial statements The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Second edition of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and UK Generally Accepted 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 Childwall 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 £xxx) 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:
11
**Allerton Gospel Hall Trust**
## **Notes to the financial statements For the year ended 5 April 2022**
Freehold buildings 2% straight line Temporary buildings 20% straight line Fixtures and Fittings 10% straight line
## 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. Currently, the Trust has no restricted funds.
## 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.
## 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**
## _**Donated to:**_
Childwall Gospel Hall Trust
|**2022**|**2021**|
|---|---|
|**£**|**£**|
|18,492|6,742|
12
**Allerton Gospel Hall Trust**
## **Notes to the financial statements For the year ended 5 April 2022**
## **5. Resources expended**
|**Direct costs**
-
Repairs and
Maintenance
-
Insurance
-
Rates
-
Light and heat
-
Rent
-
Telephone
-
Depreciation
-
Legal and professional
costs
**Support costs**
**Governance**|**Meeti**
**Room**
**Other**
**charita**
**ble**
**activiti**
**es**
**2**
**£**
4,025
1,758
2,580
509
3,113
4,025
1,758
2,580
3,113
17,666
17,66
120|**022**
**Meeti**
**ng**
**Room**
**s**
**£**
27,655
1,196
0
3,599
0
526
0
3,578|**Other**
**charita**
**ble**
**activiti**
**2**
27,66
1,196
3,599
3,578
15,232
15,23|**021**|
|---|---|---|---|---|
||12,105
17,666
29,77|36,554|15,232
51,78||
||||||
Governance costs include £120 (2021: £0) in respect of independent examiner’s fees.
## **6. Tangible fixed assets**
|**Freehold**
**Property and**
**Refurbishment**
**£**
**Cost**
Brought forward at
6 April 2021
1,500,000
Disposals
0
**At 5 April 2022**
1,500,000
**Net book value**
**At 5 April 2021**
1,500,000|**Temporary**
**buildings**
**buildings**
**£**|**Furniture,**
**fxtures &**
**fttings**
**£**|**Total**
**£**
1,500,000
0|
|---|---|---|---|
||||1,500,000|
||||1,500,000|
## **Property Details:**
13
**Allerton Gospel Hall Trust**
**Notes to the financial statements For the year ended 5 April 2022**
Land registry title of the above property is MS569738
## **7. Analysis of net assets between funds** _1.1 Current year_
|Tangible fxed
assets
Current assets
Current liabilities
**Total funds**
_7.2 Prior year_
Tangible fxed
assets
Current assets
Current liabilities
**Total funds**|**Unrestric**
**ted**
**Funds**
**£**
1,500,000
456,963
1,956,963
**Unrestric**
**ted**
**funds**
**£**
1,500,000
452,357
1,952,357|**Restrict**
**ed**
**Funds**
**£**
**Restrict**
**ed**
**funds**
**£**|**Total**
**Funds**
**£**
1,500,000
456,963|
|---|---|---|---|
||||1,965,963|
||||**Total**
**Funds**
**£**
1,500,000
452,357|
||||1,952,357|
**8. Movement in funds** _1.2 Current year_
|||||**Realise**|||
|---|---|---|---|---|---|---|
|||||**d/**|||
||**Balance**
**at**
**6 April**
**2021**|**Incomin**
**g**
**resourc**
**es**|**Resource**
**s**
**expende**
**d**|**unreali**
**sed**
**gains**
**and**
**losses**|**Balance**
**at 5 April**
**2022**||
||**£**|**£**|**£**|**£**||**£**|
|**Restricted**
**funds**|0|0|0|0||0|
|Designated
Funds|-225|16,350|15,450|0||675|
14
## **Allerton Gospel Hall Trust**
## **Notes to the financial statements For the year ended 5 April 2022**
|Unrestricted
funds|1,952,58
2
36,488
32,814
0
1,956,288|
|---|---|
|**Total funds**|**1,952,3**
**57**
**52,838**
**48,264**
**0**
**1,956,96**
**3**|
## _1.3 Prior year_
||**Balance**
**at**
**6 April**
**2020**
**Incomin**
**g**
**resourc**
**es**
**Resource**
**s**
**expende**
**d**
**Realise**
**d/**
**unreali**
**sed**
**gains**
**and**
**losses**
**Balance**
**at 5 April**
**2021**|
|---|---|
||**£**
**£**
**£**
**£**
**£**|
|**Restricted**
**funds**|0
0
0
0
0|
|||
|Designated
Funds|0
14,250
14,475
-225|
|||
|Unrestricted
funds|1,865,99
5
130,640
44,053
1,952,582|
|**Total funds**|**1,865,9**
**95**
**144,89**
**0**
**58,528**
**1,952,35**
**7**|
## **9. Transactions with related parties**
No purchases, no expenditure and no money was given to related parties during the year (2021: nil)
## 10. **Volunteers**
Allerton 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.
15
Allerton Gospel Hall Trust
Notes to the financial statements
For the year ended 5 April 2022
16