Charity Registration No: 1159097 Allerton Gospel Hall Trust Report of the trustees and Audited f inancial statements Year ended 5 April 2025
Allerton Gospel Hall Trust Contents Pages Reference and admini5tratlve detai15 Report of the trustees Independent Audltors report Statement of financial actlvltios io Balan Sheet li Cash flow statement 12 Notes to the financial statements 13-17 Public Benefit Report Appendix
Allerton Gospel Hall Trust Reference and administrative detalls For the year ended 5 April 2025 Charity name Allerton Gospel Hall Trust Registered charity number 1159097 Trustees Quentin Clayson lan Devenish Adrlan Harrls (Chalrl Alistair Thewlis Howard Thorstensen Treasurer lan Devenlsh Prlnclpal address 446 Allerton Road Llverpool L18 9UU Audltor Riverside Accountancy Sulte 2, 2 Mannin Way Lancaster Business Park Caton Road Lancaster LAI 3SU Bankers Natwest 138 Allerton Road Ilverpool L18 2JN Sollcltors Wace Mor8an 31 Market Street Newtown Powys SY16 2PG
Allerton Gospel Hall Trust Report of the Trustees For the year ended 5 Aprll 2025 The Trustee5 present thelr report along with the financial statements of the Charity for the year ended 5 April 2025. The financlal statements have been prepared in accordance wlth the accounting policles set out on page 13-17 and comply with the Trust Deed and applicable law. Structurei governance and management Governlng document The Charlty is an unlncorporated trust constituted by a Deed of Trust dated 20th September 1982, most recently amended by Deed of Variatlon dated 16th August 2014. The Trust was registered with the Charlty Cornmission for England and Wales on 6th November 2014 under Charity Re8i5tration Number: 1159097. Recrultment and appolntment of new tfU5tee5 The names of the Trustees who served durlng 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 Charlty Sn the year ended 5 Aprll 202512024: Enill, The Trust operates a Gospel Hall and Trustees are chosen from among the regular congregatlon of the hall. New Trustee5 are nomlnated by the exlstln8 Trustee5 or by the congregatlon and must be appointed by unanimous resolutlon of the congregatlon. They are selected accordlng to their 5ki115 and experlence and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the Trustees, ellglblllty to act and Incomlng Trustees are made aware of their responslbllities by the exlstlng Trustees, who ensure that new Trustees read the Trust Deed and relevant Charity Commlssion guidance. Wlder network The Trustees malntain informal Ilnks with slmilar charities with a vlew to pooling experlence consldered useful In pursulng the objetts of the Charity. The Charity also malntains particular Ilnks wlth Chlldwall Gospel Hall Trust, with which it shares members of Its congregation, Rlsk management The Trustee5 have identlfied and reviewed the major rlsks to whlch the Charlty Is exposed and conflrm that they have est4blished systems or procedures to manage and mltlgate those risks, ObJertlves and actlvltles Objertlves and alms The charltable purposes of the Charity are the advancement of the Chrlstlan rell8ion for the public benefit, Including by the carrying on of the service of God in accordance wlth the Old and New Testaments of the Holy Blble as followed by those Chrlstlan5 forming part of the world-wlde fellowship known as the Plymouth Brethren Christian Church (the "8rethren"l and any other charitable purposes connected with Brethren. The core doctrlne of the Brethren and proper practices In furtherance Df certaln aspect5 of doctrlne are summarlsed in two schedules to the Trust Deed. Publlc beneflt The Trustees confirm that they have complied wlth thelr duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commlsslon's general guldance to charlties on publlc beneflt. Maln artlvltles and achlevements The Trust provides and malntaln5 the Allerton Gospel Hall where religious meetSngs are held by the local Brethren community. Oetails of the origins, teachings and way of life of the Brethren can be found on the website www. outhbrethrenchrlstlanchurch.or and in the schedules to the Trust Deed. The Trust's maln achievement in the year was to increase the number of gatherlng5 of the congregation in the hall to include Bible meetlng5 during the week on Wednesday and Frlday evenlngs. These weekday gatherlngs had taken place prior to the Covld pandemlc but had not been reinstated slnce {to minimise the risk of infectlonl. The resumlng of these Eatherin85 has been very well received by the congregation.
Allerton Gospel Hall Trust Report of the Trustees For the year ended 5 April 2025 Plans for Future Perlods The planning applicatlon for the new slte Is stlll In the process of being considered by St Helens Councll and several questions have been worked through wlth them and concerns satisfied. We are hopeful that planning permission will be granted by early 2026 and the constructlon wlll take place over the next two years. Meetings Meetings held at the Gospel Hall include the Lord's Supper (Communion), Gospel preachlngs, Bible readings and Bible addresses. There is a Structured weekly Schedule of meetlngs and, dependinE on the partlcular meetlng, between 30 and 300 people normally attend these occasions. The meetings are attended by the regular congregatlon and most are open to other properly disposed vlsltors. The notlce board outside the Hall welcomes visitors, along wlth a telephone number fDr those seeklng further information or help. Gospel tract5, which are dlstributed by street preachers, also dlsplay this information. Bibles and an extenslve range of other Christlan readlng material are on display at the hall and vi5itor5 are free to help themselves. Spreading the Gospel message and the Ilfe of a Christian The Allerton G05pel Hall 15 a base from whlch the regular congregation and other5 who attend the meetlngs are encouraged to spread the Christian Gospel, ID word and deed. Members of the congregation participate in regular street preachlng and Gospel tracts are provided free of charge by the Charity to such preachers to be handed outto interested members ofthe publlc. In addltlon to street preachlng, the Trust made don4tlons to local food banks. Both to the Hope Centre whlch helps families from deprived areas of St Helens, and the Teardrops Homeless Charity. Donatlons were also made to the Whltechapel Centre, Llverpool and towards the distributlon of Bibles at local HM Prisons. Members of the congregation were also very actlve worklng wlth the RRT- The Rapid Relief Team who supply free meals and support to the emergency services and other charlties. RRT has an Agreement wlth Merseyside Flre and Rescue Servlce5 to respond to any Incldent wlthin 90 minute5 of recelving a call. The unpaid volunteers can be called out wlthout warning anytlme 2417. RRT also worked closely with a primary school in a deprlved area, provldlng SmaRRT cookie breakfast bars and Early Bird Learnlng kits to the schools, and supporting the She Inspires program whlch helps young women across Merseyslde. Further detalls of the publlc beneflt can be seen in the Appendix. In carrying out this work, the conEregatlon conslders itself to be Ilvlng out Its faith in practlce, as particularly exernpllfied in the following extract from the schedule to the Trust Deed on Ilvlng a Christian life: We seek and are encouraged to Ilve exemplary lives In all our relationshlp5 Wlth others in the wider communlty1Sncluding former Brethren), Sn accordance with the teachings of Holy Scripture11 TIM 2,21. We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider communlty lincluding former Brethren) In order to present eternal salvation, available to all men by faith in Jesus Chr15t.12 TIM 4.21. We seek as member5 of the public to lead Christian Ilves as husbands and wives, parents, children, employer5. employees and neighbours. (Col 3.22-25, Col 4.1). The preservation and protectlon of the famlly unlt Is fundamental and children are prlied as a ble55lng from God. (Psalm 127'.3-51. The elderly are valued members of the communlty, forwhom both thelr famlly and the wider community are expected to care. Holy Scripture commands vs to be Bood nelghbours to others, and deal with all other people lincludlngformer Brethrenl openly, honestly and falrly and conslstent with these prlnclples, we should glve our time, talentsand
Allerton Gospel Hall Trust Report of the Trustees For the year ended 5 April 2025 money to a55iSt those In need In the wider community, in so far as reasonable 8iven our abllltles and our available resources. (Matt 7.'12, Matt 22.39, Eph 4.281. Fundlng Fundlng is sought through glfts from the con8regatlon and Gift Aid is clalmed on eliglble donations. Fundin8 is sometlme5 received from other charltable trusts with complementary objectives. Flnan¢lal review Nnanclal posltlon In the year ended 5 April 2025, the Trust had a modest surplus of incomlng resources over resources expended. Total voluntary income recelved during the year was £290,871 {includln8 legacies of £33,557) compared to £933,994 {including legacle5 of E619,2441 in the previous year There is a loan from the Central Gospel Hall Trust of £2.3 mllllon towards the purchase of the new site. Thls loan wlll be repaid when the existing Allerton Gospel Hall Is eventually sold. Itls anticipated that the capital cost of the new Gospel Hall will be at least E2 mllllon over the next three years. Th15 cost wlll be met by tontributions from members of the congregation. There Is also the possibility of disposing of Surplus land. The legacies recelved in thls Financi81 Year, amounting to £33.557, are restrlcted funds. Reserves policy The Trustees have consldered the level of reserves they wish to retaln, appropriate to the charlty's needs, based on ts size and the level of It5 financial commitments. The Trust has no employees and Its regular outgoin85 are mlnlmal. The tlmlng of the constructlon of the new Gospel Hall will depend on the avallabillty of fund5. In vlew of this projert the Trustees have decided to adopt a pollcy of maintaining no signlflcant reserve5, The congregatlon is kept regularly informed as to particular needs for funds, and other relevant matters and the Trustees alm to ensure that the Charlty will be able to continue to fulfil its charltable oblectives, If there Is a temporary shortfall In Income or unexpected expenditure, a funds appeal will be made to the congregatlon Free reserves at the year*nd were £807,2181£641,0851 statement of Tru5tees' responsibilitles The trustees are responslble for preparing the Trustee5' Annual Report and the flnancial 5tatement5 in accordance wlth appllcable law and United Klngdom Accounting Standards {United Kln8dom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare flnanclal statements for each financial year wh5ch give a true and falr vlew of the state of affalrs of the charlty and of the Incoming resources and applicatlon of resources of the charlty for that perlod, In preparing these financlal statemer7ts, the trustees are requlred to: select sult8ble accounting pollcles and then apply them conslstentlyi observe the methods and principles In the Charities SORP IFRS 1021,. make Judgements and estimates that are reasonable and prudent. state whether appllcable accounting standards have been followed, subJect to any materlal departures disclosed and explalned In the financial statements,, prepare the financlal statements on the going concern basls unless It is inapproprlate to presume that the charlty will contlnue in operatlon.
Allerton Gospel Hall Trust Report of the Trustees For the year ended 5 April 2025 The trustees are responslble for keeping proper accountlng records that disclose wlth reasonable accuracy at any time the financial posltlon of the charity and enable them to ensure that the financial 5tatement5 comply with the Charltles Act 2011, the Ch3ritie5 (Accounts and Reports) Regulatlons 2008 and the provisions of the trust deed. They are 3150 responsible for safeguarding the assets of the charlty and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularltles. All transaction5 have been revlewed and approved by two trustees. On behalf ofthe Board Trustee Date: 29 January 2026
Allerton Gospel Hall Trust Independent Audit Report Forthe year ended 5 April 2025 Opinion We have audited the financial statements of Allerton Gospel Hall Trustlthe'charitv) fortheyear ended S Aprll 2025 which comprise Statement of flnancial position, statement of finandal activities, cashflow statement and notes to the financial statements, Including significant accounting policles. The financial rep(Ktlng framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, induding Financial Reporting Standard 102 The FJmincialReporting Standordopplicoble In the UKandRepublicoflreland (United Klngdom Generally Accepted Accounting Practice). In our opinlon the financial 5tatements'. give a true and fairview of thestate of the charitV5 affairs as at 5 April 2024 and of it5 incoming resources and appli- rdtion of resources, Including its income and expenditure, for the year then ended,. have bpen properly prepared in accordance with United Kingdom GenerallyAccepted Accountirg PraCtI- and have been prepared in accordance with the requirements of the Charlttes Act 2011. Basls foroplnlon We condurted our audit In accordance wlth International Standards on Auditlng IUKI IISAS IUKII and applicable law. Our responsibilities under those standard5 are further descrlbed In the auditor Tesponsibilities for the audit of the financial statements section of our report. We are independent ofthe tharity In accordan wlth the ethlcal requirements that are relevant to our audit of the financial statements in the UK, includingthe FRCS Ethical Standard, and we have fulfilled our other ethical responsiblllties in accordance with these requirements. We believe that the audit evtdence we have obtained is sufficlent and appropriate to provlde a basls for our opinlon. Conclusions relatlng to golng concern In auditirE the financial statements, we have concluded that the trusteeg use of the golng conrn basis of accountlng In the preparation of the financial statements is appropriate. Based on thework we have performed, we have not Identlfled any material uncertainties relatin8 to events or conditions that, individually or collectively, may cast significAnt doubt on the charlty's ability to contlnue as a golng concem for a period of at least twelve months from when the flnancial statements are authorised for tssue, Our responsibilities and the re5ponslbllltles of the trustees with respect to going concern are dcribed in the relevant sections of this report. Other Informatlon The other informatlon compri5e5 the infomiation included In the trustees, annual report, other than the flnancial statements and ourauditorf5 reportthereon. The trustees are responsible for the other Information. Our opinion an the financlal statements does not cover the other information and we do not express anyform of assurdnce conclusion thereon. Our responsibility is to read the other information and, in dolng 50, corslder whether the other information is materlally inc¢Jnslstent wlth the financial statements ar our knowledge obtained in the course of the audit or otherwise appears io be rnaterially misstated. If we identify such material inconsistencies or apparent materlal mlsstatements, we are required to determine whether this Ve$ rise to a material mi55tatement in the financial ststements themselve5. If, based Dn the work we have performed, we conclude that there is a material mi5Statement of this other information, we are required to report that fact. We have nothing to report in thi5 regard. Matters on which we are required to report by eXCptIon We have nothingto report in respect of the following matters in relatlon to whlth the Charttles (Accounts and Reports) Regulatlons 2(X)8 require us to reportto you if. in our opinion= the Infomiatlon given in the trustees, report ts Incon5i5tent In any material respect with the financial statements; or suffident accounting records have not been kept: or the financlal statements are not In agreement wlth the accountlng records,, or we have not reIVed all the information and explanations we requlre for our audlt. Responslblllties of trustee5 As explalned more fully in the trustees, re5ponsibllltle5 5tatementset out on page 6, the trustees are re5por6ible for the preparation of the flnancial statements and for beingsatisfled that they give a true and falr view, and for such Internal control as the trustees determine 15 necessary to enable the preparation of finandal ststements that are free from materlal mlsstatement, whether due to fraud or error.
Allerton Gospel Hall Trust Independent Audit Report For the year ended 5 Aprll 2025 In preparlng the flnancial statements, the trustees are responsible for assessing the charitvs ability to contlnue as a going concern, dÉsclosin& as appllcable, matters related to going conrn and using the Eolng concern basis of accounting unless the trustees either intend to liquldate the Iharity or to cease operations, or have no realistic alternatlve but to do so. Audltor responslbllltles for the audlt of the financial statements We have been appolnted as auditor under section 144of the CharitlesAct 2011 and report in accordance wlth the Att and relevant regulations made or having effect thereunder. Our objective5 are to obtsin reasonable a5sUrnn about whether the financial statements a5 a whole are free from material misstatemenL whether due to fraud or error, and to Issue an auditorfs report that Includes our opinion. Reasonable assuran Is a hlgh level of assuran, but is not a guarantee that an audit condutted in accordance With15 IUKI will always detect a material misststement when it eSts. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggre8atE, they could reasonabw be expected to Influen the econornic deasions of users taken on the basi5 of these flnandal statements. Ilrregularities, Including fraud, are instances of non-compliance wlth laws and regulations. We design prOdureS in Ilne with our responsibilities, Outlined above, to detect material misstatements In respect of Irregularities, including fraud. The extent to which our procedures are capable of detectlnglrregularltie5, Induding fraud is detalled below: Revlew of trustees mlnutes and review of nominal p05ting5 for legal and professional fees ensured we iden- tified any regulatory compliance i55ue5 and laws that company must follow in the year and to the date of 5ignlng the flnanclal statements. The assessment of fraud was conslder as low due to the segregatlon of dutles seen, the low levels of cash handled. A review of journal entrles and con5ideratioTr of thelr appropriateness was carried out through the audit. Durlng the audlt we speak to trustees, test the systems and speak to varlous members of the finance func- tion to understand the entity it5 processes and the nature of trade to assist In determining if the financlal statements are true and fair. Challenging assumptions made by mana8ement In making thelr slgnificant accountlng estbmates. Reviewing financlal statement dlsclosure and testing to supportlng documentatlon to £sse55 compllance wlth appllcable laws and regulations. Le8acies and Donations are revlewed to ensure no restrlctlon on funds are requlred to be allocated dlffer- ently from the common funds. Because of the Inherent limitstions of an audlt, there is a riskthat we will not detect all irregularities, Including those leadlngto a material mi55tatement in the finanaal Statements or non-compliance with regulatlDn. Thi5 risk increases the more that Complian with a law or regulatlon is removed from the events and transactlons refiected in the finallcial statements, as we will be le55 Ilkewto become aware of instances of Mn-(xJmpliance. The risk is also greater regardlng irregularities occurring dueto fraud rather than error, as fraud involves intentional Conalment. forgery, CDlluslDn, omlssion or misrepresentation. As part of an audit in accordance vthth ISA5 {UKI, we exerrise profe55ional judgment and malntain profe55ion31 scepticism throughout the audit. We also.. Identify and a55e5S the ri5k5 of matwial rnisstatement of the financial statements, whether due to fraud or error. design and perform audlt procedures respon5iveto those risks, and obtain audit evidence that Is sufficient and ap- propriate to provlde a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is hlgher than for one resulting from error, as fraud may Involve collusion, ft)r£ery, intentional omisslons, misrepresen- tatlons, or the override of Internal control. Obtain an understanding of internal control relevantto the audit In order to de51gn audit procedure5 that are appro- priate In the cIrcumstan5, but not for the purpose of expressing an oplnion on the effectlveness of the tharivs Internal control. Evaluatethe approprlateness of accountlng polldes used and the reasonableness of accounting e5timate5 and r lated dlsclosures made by the tru5tee5, Conclude on the appropriatene55 of the trusteeg use of the going cOnM basis of accountlng and, based on the audlt eviden obt3lned, whether a materlal UnrtaInty exists related to events or conditlons that may cast
Allerton Gospel Hall Trust Independent Audlt Report For the year ended 5 April 2025 signifiiznt doubt on the charitrfs abllity to contlnue as a go1ngconrn. If we (x)nclude that a material unrtaintY exists, we are required to draw attention in our auditorfs report to the related disd05ures in the financlal statements or. if sud) dtsclosure5 are inadequate, to modify our opinion. Our condusions are based on the audit ewdence ob- tained up to the date ofour auditorfs report. However, fvture events or conditions may causethe charityto cease to contlnue as a going a)ncem. Evaluate the overall presentstk)n, structure and content of the finanaal statements Includingthe dr5closures, and whether the flnanaal statements repre5entthe underlyingtransactions and events in a manner that achieves fair presentation {ie. gtves a true and fairviewl. We communicate with thosetharged wlth Eovernance regardin& among othet matters, the planned scope and timinE ofthe audlt and 51gniflcant audlt findlngs, induding any significant deficienaes in internal control that we identify durinE our audit. Use of our report Thls report is made soletyto the charivs trustees as a body, In accordance wlth Part 4 of the Charitles (Accounts and Reports) Regulations 2008. Ouraudit work has been undertaken so that we mi8ht state to the charitys trustees those matter5 we are requlred to state to them in an auditorfs reportand for no other purpose. To thefullest extent permltted by law, we do not acceptor assume responslblllty to anyone otherthan the charity and the charlvstrustees as a body, for our audfjtwo, for this report, or for the opinions we have fomied. Penelope Bowden ACA Foran on behalf of 02/olrtwts RiversideAccountancy lancasterLimited Chc7rteredAccountants & StaiutoryAuditor Suite 2,.2 Munnln Way Lancaster Business Park Caton Road Lancaster LAI 3SU
Allerton Gospel Hall Trust Statement of Flnancial Posltlon For the year ended 5 April 2025 Unrestrlcted Funds Deslgnated Funds Re5trlcted Funds Total Funds 2025 Total Funds 2024 Notes Income and endowments from: Donutlons and legocles.. LegBcies Contribution5 from the congregatlon Glft Aid donations Income tax refunds Payroll giwng Grants Insurance Claim 33,557 33,557 201,290 619,244 270,052 201,290 37,360 12,364 6,300 37,3&0 12,364 6,300 29,534 7,384 7,780 13.150 Investments Bank Interest 49,880 49,880 15,024 Total 307,194 33,557 340,751 962.168 Expendlture on: Charltuble octlvltles Conference Cost5 Runnlng meetlng room5 Outreach Activltles Cost of donated servlces Total 49,898 26,806 5.581 11,156 93,442 30,189 1,140 10,475 41,804 30,189 1,140 10,475 41,804 Net Incomel(expendlturel 265,390 33,557 298,947 868,726 GalnsJ{lossesl on revaluation of fixed assets Net movement In fund5 26S.390 33,557 298,947 868,726 Reconclllatlon of funds Total fund5 brought forward 2,424,802 619,244 3,044,046 2.175,321 Total funds carrled forward 2,690.192 652,801 3,342,993 3,044,046 The notes on pages 13 to 17 form part of these flnancial statements. All the above activitie5 are cla55ed as continuing and there are no gains and losses other than those induded above. io
Allerton Gospel Hall Trust Cash Flow Statement As at 5 Aprll 2025 2025 Z024 Notes Flxed assets Tangible fixed assets 4,216,532 4,083,717 Current a55ets Oebtors: Gift aid refund Cash at bank and in hand 12,364 1,419.098 7,383 1,257,946 Current Ilabllllles Creditors.. amounts falling due withln one year: Other credltors Accruals and deferred income 5,000 5,000 Net current assets 1,426,462 1,260,329 Total assets less current Ilabllltles 5,642,994 5,344,046 Creditor5: arnount5 fallin8 due after more than one year: Loan 2,300,000 2,300,000 Net assets 3,342,994 3,044,046 Funds Unrestricted income fund 2,690,192 2,424,802 Restricted funds 652,801 619,244 Total funds 3,342,993 3.044,046 The unaudlted flnanclal Statements were approved and authorised for Issue by the Trustee of Allerton Gospel Hall th Trust on 29 January and signed on thelr behalf bv lan Devenish Trustee
Allerton Gospel Hall Trust Cash Flow Statement As at 5 April 2025 Cash Flow from Operatlng Actlvltles 2025 2024 net movement In funds per statement of flnanclal actlvltles - Income and Expenditure Accounts 298,947 868,726 adjustment for Increase In credltors 5,000 188,1591 11,627} purchase of fixed assets increase In debtors 1132,8141 14,9811 Net cash provlded by operating activities 161,152 783,940 Cash inflow 161,152 783,940 Cash and cash equivalents brought forward Cash and cash equivalents carrled forward 1,257,947 1,419,099 474,007 1,257,947 12
Allerton Gospel Hall Trust Notes to the accounts As at 5 Aprll 2025 The notes on pages 13 to 17 form pait of these financial statements Accountlng poll¢ie5 Basis of preparatlon financial Statements The financial statements have been prepared in accordance wlth Accountlng and Reportlng by Charltles: Second edltlon of the Statement of Recommended pract1 appllcable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued in October 2019, the Financlal Reporting Standard applicable In the Unlted Kingdom and Republic of Ireland IFRS 102), and UK Generally Accepted Practlce. The functlonal currency of the charlty IS Sterling 1£). The Trust meets the deflnition of a public benefit entlty under FRS 102. A55ets and liabilities are inltlallv recognised at historical cost or transaction value unless otherwise stated In the relevanl accounting policy note 151. Income Donations are recognised in the year in whlch there15 entltlement and probabllSty of receipt and the amount can be measured with reasonable certalnty. Income Is only deferred when the charity has to fulfll conditions before becoming entitled to It or where the donor ha5 speclfled that the Income Is to be expended in a future year. Glft ald Is added to the value of the donatlon to whith it relates. Donated service5 are recognlsed as income and expendlture In the financial statements when organisBtions or indlviduals offer their Services and support pro bono. The value of these donated services to Allerton Gospel Hall Trust is considered to be equal to market value which would be paid were the servlce formally procured. Thls Includes services paid for by other trusts. Investment Incomels accounted for on a re1vable basls. Expendlture Expenditure is included on an accruals basls. Llabllltles are recognlsed as soon as there 15 a legal or constructlve obligation committlng the charity to pay out resources. Charitable activitles comprise those costs dlrectly attributable to the fulfilment of the charltable objects. Governance and support Costs Support Costs have been allocated between governance costs and other support tosts. Governance costs comprise all cv5ts involving the public accountability of the charlty and costs related to Statutory requlrement5. Governance and Support costs are allocated to charitable artivities on the basis of capacity used. Tangible fixed assets and depreciation Tangible fixed a55ets are stated at C05t. Freehold land is not depreciated. Taxation The Trust is a registered charlty and is not liable to Unlted Klngdom income or corporation tax on charitable activities, provided Income falls within the charitable exemptions and 15 spent on charitable purposes. Fund5 The general unrestrlcted fund15 free for the Trustee5 to Use for any purposes In furtherance of the trust's charitable objects, 13
Allerton Gospel Hall Trust Notes to the accounts As at 5 April 2025 Restricted funds arise from donations to the trust, which are made for a specific purpose. Restricted funds can only be used for the purpose forwhlch funds were given. Preparation of consolldated financlal statements The Charity does nDt have a tradlng subsldlary and there Is no requlrement to prepare consolidated account5 Goln8 concern The Trustees conslder that there are no material UnrtaIntleS about the charlty's ablllty to tontlnue as a Eolng concern. Signiflcant e5tlmates and judgements The trustees do not consider that there are any sources of estlmatlon uncertainty at the reportlng date that have a significant risk of causing a material adjustment to the carrying amounts of assets and Ilabllltles withln the next reporting period. Trustees. remuneratlon and expenses ND Trustees recelved any remuneratlon or other benefits from an employment with the charity and no Trustees were reimbursed for expen5e512024: None). Wages and salarle5 There are no employees12024: none). Donated servlces Recelvedfrom.. 2025 20Z4 Donoted to.. Chlldwall Gospel Hall Trust 2025 10,475 2024 11,156 14
Allerton Gospel Hall Trust Notes to the accounts A5 at 5 April 2025 Resources expended Meetlng Rooms other charitable actlvltles Meellng Rooms Other charliable actlvltles 2025 20Z4 Dlrect costs Repairs and Maintenance Insurance Rates Light, heat and water Rent Telephone Depreciation Legal and professional costs conferen C05ts 7,508 1,928 7,508 1,928 2,169 2,169 7,086 7.086 7,167 7,167 1,260 1,260 1,174 1,174 6,521 6.521 49,898 49,898 Support CQ5tS 1,140 6,652 6,652 Governance 5,887 5.887 5.327 5,327 30,190 1,140 31,330 65,735 6,652 72,387 Governance cost5 Include £5,88712024: £5,327) in respect of independent examlner's audit fees. T3nglble flxed assets Freehold Property and Refurblshment £ Temporarv bulldlngs Furnlture. fixtures & flttlngs Total Cost Brou8ht forward at 6 April 2024 Additlons 4,083,717 132,815 4,083.717 132,815 At 5 Aprll 2025 4,216,532 4,216,532 Net book value At 5 Aprll 2024 4,083,717 4,083,717 Property Details: Land reglstry tltles of the above property held are MS569738 and MS331162 15
Allerton Gospel Hall Trust Notes to the accounts As at 5 April 2025 Analysls of net assets between funds Current year Unrestrlcted Funds Restrlcted Funds Total Funds Tanglble Ilxed assets Current assets Current liabilitie5 Long Term Llabllities Total funds 4,216,532 778,661 4,216.532 1,431,462 652,801 2,305,000 2,690,193 2,305,000 3,342,994 652,801 7.2 Prlor year Unrestrlcted funds Restrlcted funds Total Funds Tangible fixed as5et5 Current assets Current Ilabllitles Long Term Llabllltles Total funds 4,083,717 646,086 4.083,717 1,265,330 619,244 2,305,000 2,424,803 2,305,000 3,044,047 619.244 Movement In funds Current year RealEsedl unreallsed galn5 and losses Balance at 6 Aprll 2024 Incoming resources Resources expended Balance at S Aprll 2025 Restrlcted funds 619,244 33,557 652,801 Unrestricted funds 2.424,803 307,194 41,804 2,690,193. Total funds 3,044,047 340,751 41,804 3.342.994 16
Allerton Gospel Hall Trust Notes to the accounts A5 at 5 April Z025 Prior year Realisedl unreallsed galns and 10sse5 Balance at 6 April 2023 Incoming resources Resource5 expended Balance at 5 April 2024 Restrlcted funds 619,244 619,244 Designated Funds 2,175,321 2,175,321 342,924 962,168 93,442 93.442 2,424,802 3,044,046 Unrestricted funds Total funds io. Transactlons wlth related parties There were no related party transactions in the reporting perlod that require disclosure. {2024 nil) ii, Post balance sheet events Planning permission is beingsought for a new Gospel Hall on the Rainhill site. The budget C05t of constructinB thls Gospel Hall Is £2 million but no contracts have been entered into. 12. Volunteers Allerton Gospel Hall Trust relies entlrely on volunteers to carry out the management, admlnlstratlon and general malntenance work. The Trust has no paid staff or paid Trustees. 17