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← Benhill Gospel Hall Trust

2025-04-05-accounts

Charity registration number: 1159098

Benhill Gospel Hall Trust

Annual Report and Financial Statements for the Year Ended 5 April 2025

Hinton Abbott Accountants 2 Kingsdown Orchard Hyde Road Swindon Wiltshire SN2 7RR

Benhill Gospel Hall Trust

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8 to 9
Balance Sheet 10
Notes to the Financial Statements 11 to 17

Benhill Gospel Hall Trust

Reference and Administrative Details

Chairman Mr William Stanley
Chief Executive Officer Mr Dale Gardiner
Trustees Mr Nigel J Gould
Mr Mark E Reiner
Mr Neil Hardwick
Mr Dale Gardiner
Mr William Stanley
Charity Registration Number 1159098
Principal Office 1 Beechwood Lane
Warlingham
Surrey
CR6 9LT
Bankers Lloyds Bank
Sutton
49/53 High Street
Sutton
Surrey
SM1 1DT

Page 1

Benhill Gospel Hall Trust

Trustees' Report

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out on pages 11 - 12 and comply with the Trust Deed and applicable law.

Structure, governance and management

The charity is controlled by a deed of trust, and constitutes an unincorporated charity.

The Benhill Gospel Hall Trust is constituted by a Deed of Trust dated 13th April 1992, amended by various Deeds and most recently by Deed of Variation dated 13 August 2014. The Trust was registered with the Charity Commission for England and Wales on 6 November 2014 under Charity Registration Number: 1159098

Recruitment and appointment of trustees

The Trustees who have served during the year and since the year end are set out on page 1. None of the Trustees, nor any person connected with them, received any remuneration from the Charity in the year ended 5 April 2025 (2024: £Nil).

The Trust operates 1 Gospel hall and Trustees are chosen from among the regular congregation of the halls. New Trustees are nominated by the existing Trustees or by the congregation and must be appointed by unanimous resolution of the congregation. They are selected according to their skills and experience and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the Trustees’ eligibility to act and incoming Trustees are made aware of their responsibilities by the existing Trustees, who ensure that new Trustees read the Trust Deed and relevant Charity Commission guidance.

Wider Network

The Trustees maintain informal links with Trustees of similar charities with a view to pooling experience considered useful in pursuing the objects of the charity. The Charity maintains particular links with Clifton Hill Gospel Trust of 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. The Trustees maintain a full range of policies to protect the members and public especially the young, old and disadvantaged persons. Insurance policies are in place to protect both the congregation and the trust assets.

Objectives and activities

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.

Page 2

Benhill Gospel Hall Trust

Trustees' Report (continued)

Public benefit

The trustees of Benhill Gospel Hall Trust 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. Please refer to the appended Public Benefit Report on pages 23 to 30 for a fuller outline of public benefit work undertaken.

The trustees confirm compliance with their duty to have due regard to the Charity Commission’s guidance on public benefit. During the year, activities were directed towards advancing the Christian faith and supporting communities through outreach, education, and practical assistance. These efforts benefit the public by promoting spiritual well-being, fostering community cohesion, and providing resources for those in need. Initiatives included donations of Bibles to local institutions, visits to care homes to provide companionship and music, and contributions to community foodbanks. The charity also undertook memorial maintenance and other community-focused projects.

Main Activities and Achievements

The Trust provides and maintains gospel halls for the religious activities of Christians often referred to as 'Brethren'. - Details of the origins, teachings and way of life of the Brethren can be found on their website www.plymouthbrethrenchristianchurch.org.

The charity continued its core mission of spreading the Gospel and supporting local communities. Key achievements included:

Plans for Future Period

Looking ahead, the charity plans to:

Page 3

Benhill Gospel Hall Trust

Trustees' Report (continued)

Meetings

Meetings held at the Gospel halls include the Lord's Supper (Communion), Gospel preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetings and, depending on the particular meeting, between 50 and 600 people normally attend these occasions.

The meetings are attended by the regular congregation and most are open to other properly disposed visitors. The notice board outside the Hall welcomes visitors and displays the times of Gospel preachings, along with a telephone number for those seeking further information or help. Gospel tracts, which are distributed by street preachers, also display this information.

Bibles and an extensive range of other Christian reading material are on display at the halls and visitors are free to help themselves.

Spreading the Gospel Message

The 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.

The commitment to sharing the Gospel remains central to all activities. During the year, efforts focused on:

• 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 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.

Page 4

Benhill Gospel Hall Trust

Trustees' Report (continued)

Financial review

Financial position

In the year ended 5 April 2025, the Trust had a deficit of £369,368 (2024: Surplus of £557,321) of incoming resources over resources expended. The reason for the deficit is that at the end of 2024 the Trust had over £600,000 in available funds in the bank so during the year ending 5th April 2025 this was paid to Clifton Hill Gospel Hall Trust to assist them in the purchase of additional gospel halls. Total voluntary income received this year was £146,105 compared to £691,805 in the previous year.

Policy on reserves

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments.The Trust aims to hold sufficient funds in a current account to cover day to day expenditure for atleast one year, plus an allowance for any urgent repairs and capital expenses that may arise.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.

Free reserves at the year end were £592,525 (2024: £1,081,989).

25 Jan 2026

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

Dale Gardiner

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

Mr Dale Gardiner (Jan 25, 2026, 8:48am) Mr Dale Gardiner

Chief executive officer and trustee

Page 5

Benhill Gospel Hall Trust

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) applicable law and regulations.

The law applicable to charities 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:

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 constitution. The trustees 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. All transactions have been reviewed and approved by at least two trustees.

25 Jan 2026

Approved by the trustees of the charity on .................... and signed on its behalf by:

Dale Gardiner

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

Mr Dale Gardiner Mr Dale Gardiner (Jan 25, 2026, 8:48am) Chief executive officer and trustee

Page 6

Benhill Gospel Hall Trust

Independent Examiner's Report to the trustees of Benhill Gospel Hall Trust

I report to the trustees on my examination of the accounts of Benhill Gospel Hall Trust for the year ended 5 April 2025.

Responsibilities and basis of report

As the charity trustees of Benhill Gospel Hall Trust you 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 Benhill Gospel Hall 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.

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 Benhill Gospel Hall 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 accounting 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.

Chris Pittock

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

2 Kingsdown Orchard Hyde Road Swindon Wiltshire SN2 7RR

Date:.............................

Page 7

Benhill Gospel Hall Trust

Statement of Financial Activities for the Year Ended 5 April 2025

Note
Income and Endowments from:
Donations & Contributions
2
Investment income
3
Total Income
Expenditure on:
Charitable activities
Donated Services
Total Expenditure
10
Net (expenditure)/income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
6		 Capital Funds
£
-
-
-
(1,547)
-
(1,547)
(1,547)
177,643
176,096
4,491,541
4,667,637		 General funds
£
26,105
6,251
32,356
(50,774)
(452,015)
(502,789)
(470,433)
(177,643)
(648,076)
696,173
48,097		 Meeting
Room
Maintenance
Fund
£
120,000
-
120,000
(17,388)
-
(17,388)
102,612
-
102,612
385,816
488,428		 Total
2025
£
146,105
6,251
152,356
(69,709)
(452,015)
(521,724)
(369,368)
-
(369,368)
5,573,530
5,204,162

The notes on pages 11 to 17 form an integral part of these financial statements. Page 8

Benhill Gospel Hall Trust

Statement of Financial Activities for the Year Ended 5 April 2025 (continued)

Note
Income and Endowments from:
Donations and legacies
2
Investment income
3
Total Income
Expenditure on:
Charitable activities
Other expenditure
Total Expenditure
10
Net (expenditure)/income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
6		 Capital Funds
£
-
-
-
(2,062)
-
(2,062)
(2,062)
55,316
53,254
4,438,287
4,491,541		 General funds
£
562,805
5,751
568,556
(63,366)
(37,296)
(100,662)
467,894
(55,316)
412,578
283,595
696,173		 Meeting
Room
Maintenance
funds
£
129,000
-
129,000
(37,511)
-
(37,511)
91,489
-
91,489
294,327
385,816		 Total
2024
£
691,805
5,751
697,556
(102,939)
(37,296)
(140,235)
557,321
-
557,321
5,016,209
5,573,530

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2025 and 2024 is shown in note6. The funds held were all unrestricted funds.

The notes on pages 11 to 17 form an integral part of these financial statements. Page 9

Benhill Gospel Hall Trust

(Registration number: 1159098) Balance Sheet as at 5 April 2025

Note
Fixed assets
Tangible assets
4
Current assets
Debtors
Cash at bank and in hand
Creditors: Amounts falling due within one year
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
5
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Other funds
Total funds
6		 2025
£
4,667,637
416,393
178,232
594,625
(2,100)
592,525
5,260,162
(56,000)
5,204,162
4,715,734
488,428
5,204,162		 2024
£
4,491,541
416,308
667,961
1,084,269
(2,280)
1,081,989
5,573,530
-
5,573,530
5,187,714
385,816
5,573,530

The financial statements on pages 8 to 17 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

25 Jan 2026

Dale Gardiner

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

Mr Dale Gardiner Mr Dale Gardiner (Jan 25, 2026, 8:48am) Chief executive officer and trustee

The notes on pages 11 to 17 form an integral part of these financial statements. Page 10

Benhill Gospel Hall Trust

Notes to the Financial Statements for the Year Ended 5 April 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, and incorporating update bulletins 1 and 2, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Accounting Practice.

The functional currency of the charity is sterling (£).

Benhill Gospel Hall Trust meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Incoming Resources

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 Benhill 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.

All charitable activities were undertaken in the UK, and all income and donations have been received from UK individuals, or UK entities.

Investment income is accounted for on a receivable basis.

Resources Expended

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.

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.

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.

Page 11

Benhill Gospel Hall Trust

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Tangible fixed assets

Tangible fixed assets costing more than £100 are stated at cost less depreciation.

Depreciation and amortisation

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:

Asset class Depreciation method and rate
2% straight line (except where we have
Freehold buildings been unable to differentiate between kand
and building costs)
Temporary buildings 20% straight line
Furniture and Equipment 25% on Written Down Value

Fund structure

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.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. There are two unrestricted designated funds in the charity, Capital fund and Meeting room Maintenance fund. Capital funds consituting the properties held less long term loan received . Meeting Room funds are created with incoming and outgoing expenses relating to meeting rooms like rent received vs maintenance expenses.

Going concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

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.

Trustees’ remuneration and expenses

No Trustees received any remuneration or other benefits from an employment with the charity and expense reimbursement.

Page 12

Benhill Gospel Hall Trust

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Wages & Salaries

There are no employees (2024: None).

2 Income from donations and legacies

Donations and legacies;
Church collections
Grants, including capital grants;
Grants from other charities
Total for 2025
Total for 2024		 Unrestricted
funds
General
£
-
26,105
26,105
562,805		 Other
funds
£
120,000
-
120,000
129,000		 Total
funds
£
120,000
26,105
146,105
691,805

3 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2025
Total for 2024		 Unrestricted
funds
General
£
6,251
6,251
5,751		 Total
funds
£
6,251
6,251
5,751

Page 13

Benhill Gospel Hall Trust

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

4
Tangible fixed assets
Cost
At 6 April 2024
Additions
Disposals
At 5 April 2025
Depreciation
At 6 April 2024
Charge for the year
At 5 April 2025
Net book value
At 5 April 2025
At 5 April 2024
Land Registry Details:
Milton Hall : SY 302264		 Milton Hall
Property
£
4,488,405
-
(55,132)
4,433,273
-
-
-
4,433,273
4,488,405		 Kenley
Property
£
-
232,775
-
232,775
-
-
-
232,775
-		 Furniture and
equipment
£
72,162
-
-
72,162
69,026
1,547
70,573
1,589
3,136		 Total
£
4,560,567
232,775
(55,132)
4,738,210
69,026
1,547
70,573
4,667,637
4,491,541

5 Creditors: amounts falling due after one year

5
Creditors: amounts falling due after one year
2025
£
Other loans 56,000

Page 14

Benhill Gospel Hall Trust

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

6
Funds
Unrestricted
Unrestricted general funds
General funds
General
Unrestricted designated funds
Designated Fund
Designated (Capital Fund )
Other funds
Meeting Room Maintenance
Fund
Total Unrestricted funds
Unrestricted
Unrestricted general funds
General funds
Unrestricted designated funds
Designated funds
Designated (Capital Fund)
Other funds
Other Funds
Total unrestricted funds		 Balance at 6
April 2024
£
696,173
696,173
4,491,541
4,491,541
385,816
5,573,530
Balance at 6
April 2023
£
283,595
4,438,287
4,438,287
294,327
5,016,209		 Incoming
resources
£
32,356
32,356
-
-
120,000
152,356
Incoming
resources
£
568,556
-
-
129,000
697,556		 Resources
expended
£
(502,789)
(502,789)
(1,547)
(1,547)
(17,388)
(521,724)
Resources
expended
£
(100,662)
(2,062)
(2,062)
(37,511)
(140,235)		 Transfers
£
(177,643)
(177,643)
177,643
177,643
-
-
Transfers
£
(55,316)
55,316
55,316
-
-		 Balance at 5
April 2025
£
48,097
48,097
4,667,637
4,667,637
488,428
5,204,162
Balance at 5
April 2024
£
696,173
4,491,541
4,491,541
385,816
5,573,530

Page 15

Benhill Gospel Hall Trust

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

7 Analysis of net assets between funds

7
Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets		 Unrestricted
funds
General
£
4,667,637
594,625
(2,100)
(56,000)
5,204,162		 Total funds at
5 April
2025
£
4,667,637
594,625
(2,100)
(56,000)
5,204,162

8 Related party transactions

During the year £651.69 was paid to Stand By Fire Protection Limited, which is a company of which Mr Neil Hardwick (a trustee of Benhill Gospel Trust) is a Director. The payments made were for fire extinguisher maintenance at market value. A loan of £26,000 was also received from this company. A loan of £30,000 has been received from Brymec Limited of which one of the directors is brother to Mr Mark Reiner one of the Trustees.

10 Volunteers

Benhill 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.

Page 16

Benhill Gospel Hall Trust

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

10 Resources Expended

Net outgoing resources for the year include:

Light, heat and power
Insurance
Repairs and maintenance
Donated services
Printing, postage and stationery
Accountancy fees
Legal and professional fees
Depreciation
Sundry expenses
Telephone
Cleaning
Congregation Welfare
Equipment Hire
Meal
Training
Total		 2025
£
25,045
5,456
10,698
452,015
691
4,483
6,690
1,547
1,279
2,072
7,218
2,731
-
1,800
-
521,724		 2024
£
19,461
3,362
25,550
37,296
667
11,057
11,961
2,062
2,436
2,633
7,629
13,982
930
309
900
140,235

Donated Services/facilities during the year includes : Services Donated to: Clifton Hill Trust £452,015.40

Page 17

Issuer

Hinton Abbott Accountants

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