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 con￿rn 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 d￿cribed 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 eXC￿ptIon
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 re￿IVed 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 con￿rn 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 e￿Sts. 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 prO￿dureS 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 Con￿alment. 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 cIrcumstan￿5, 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 cOn￿M basis of accountlng and, based on the
audlt eviden￿ obt3lned, whether a materlal Un￿rtaInty 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 go1ngcon￿rn. If we (x)nclude that a material un￿rtaintY
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 re￿1vable 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 Un￿rtaIntleS 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