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← Dolafon Gospel Hall Trust

2025-04-05-accounts

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Charity Registration No: 1159103

Dolafon Gospel Hall Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2025

T B Tax Services Bridge House Pattenden Lane Marden Kent TN12 9QJ

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Contents

Pages
Reference and administrative details 3
Report of the trustees 4-8
Independent examiner’s report 9
Statement of financial activities 10
Balance sheet 11
Notes to the financial statements 12-18

2

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Reference and Administrative Details For the year ended 5 April 2025

Charity name Dolafon Gospel Hall Trust
Registered charity number 1159103
Trustees Mr Craig Hawgood
Mr Mervyn Edmondson
Mr Duncan Morren
Mr John Morrish (Chair)
Mr Peter Simpson
Treasurer Mr Craig Hawgood
Principal address Meeting Room
Cambrian Gardens
Newtown
Powys
SY16 2AW
Independent examiner Simon Bell
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ
Accountant T B Tax Services
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ
Bank HSBC
The Cross
1 Broad Street
Newtown
Powys
SY16 2LX

3

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2025

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 12-13 and comply with the Trust Deed and applicable law.

Structure, governance and management

Governing document

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

The Charity is an unincorporated trust constituted by a Deed of Trust dated 6 May 1991, most recently amended by Deed of Variation dated 19 August 2014. The Trust was registered with the Charity Commission for England and Wales on 6 November 2014 under Charity Registration Number: 1159103.

Recruitment and appointment of new trustees

The names of the Trustees who served during the year and since the year end are set out on page 3. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 5 April 2025 (2024: £nil).

The Trust operates four Gospel Halls 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 similar charities with a view to pooling experience considered useful in pursuing the objects of the Charity.

Risk management

The Trustees have identified and reviewed the major risks to which the Charity is exposed and confirm that they have established systems or procedures to manage and mitigate those risks.

Objectives and activities

Objectives and aims

The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit, including by the carrying on of the service of God in accordance with the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth Brethren Christian Church (the “Brethren”) and any other charitable purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are summarised in two schedules to the Trust Deed.

4

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Report of the trustees (continued) For the year ended 5 April 2025

Public benefit

The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit.

Main activities and achievements

The Trust provides and maintains Gospel Halls where religious meetings are held by the local Brethren community. Details of the origins, teachings and way of life of the Brethren can be found on the website - www.plymouthbrethrenchristianchurch.org and in the schedules to the Trust Deed.

The preaching of the Gospel and distribution of Christian tracts is arranged and carried out on most week days on the streets of Newtown throughout the year.

The Trust has continued to engage with the congregation and visitors and encouraging good works by them which benefit the wider community including a £250 donation in June 2024 made to Abermule County Primary School towards their fund-raising efforts to purchase new outdoor learning equipment and a £250 donation in December 2024 made to League of Friends Newtown Hospital, a local charity, to support their ongoing need for additional equipment for medical care.

Plans for future periods

Despite the increased cost of energy, the trustees feel that these increased costs are not significantly impacting on the ability of the charity to continue as a going concern.

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 30 and 350 people normally attend these occasions.

5

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Report of the trustees (continued) For the year ended 5 April 2025

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 a telephone number for those seeking further information or help.

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

Spreading the Gospel message and the life of a Christian

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

Members of the congregation participate in a programme of street preaching and Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public.

In carrying out this work, the congregation considers itself to be living out its faith in practice, as particularly exemplified in the following extract from the schedule to the Trust Deed on living a Christian life:

6

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Report of the trustees (continued) For the year ended 5 April 2025

Funding

Funding is sought through gifts from the congregation and Gift Aid is claimed on eligible donations. Funding is sometimes received from other charitable trusts with complementary objectives.

Financial review

Financial position

In the year ended 5 April 2025 the Trust had a good surplus of incoming resources over resources expended. This was due to a grant received during the year towards the cost of the new hall.

Total voluntary income received this year was £239,343 compared to £743,201 in the previous year.

All funds are unrestricted.

Reserves policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs, based on its size and the level of its financial commitments. The Trust has no employees and its regular outgoings are minimal. The Trust aims to hold sufficient funds in a current account to cover day to day expenditure, plus an allowance for any urgent repairs and capital expenses that may arise. The Trust currently has a high level of reserves as it is providing a new Gospel Hall for the congregation.

The congregation is kept regularly informed as to particular needs for funds, and other relevant matters and the Trustees aim to ensure that the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure, by raising a funds appeal to the congregation.

Free reserves at the year-end were £233,451 (2024: £185,604).

7

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Report of the trustees (continued) For the year ended 5 April 2025

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the Charity for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. All transactions have been reviewed and approved by two trustees.

On behalf of the board:

Craig Hawgood Trustee 2/2/2026 Date: .........................................

8

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Independent Examiner’s report to the Trustees For the year ended 5 April 2025

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

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

BASIS OF THE INDEPENDENT EXAMINERS REPORT

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. Accounting records were not kept in respect of the Trust as required by section 130 of the Act; Or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

----- Start of picture text -----
[Bull]
| [Simon] DocuSigned by:
----- End of picture text -----

Simon Bell

2/2/2026

T B Tax Services Bridge House Pattenden Lane Marden Kent TN12 9QJ

9

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Statement of financial activities For the year ended 5 April 2025

Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the congregation
Gift Aid donations
Income tax refunds
Grants from other trusts
4
Payroll giving
Legacies
Investments
Bank interest
Other
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
Total
5
Net income/(expenditure)
Transfer between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Designated
funds
Total funds
2025
Total funds
2024
£
£
£
£
0
0
0
0
97,712
0
97,712
336,060
1,305
0
1,305
5,795
326
0
326
1,346
140,000
0
140,000
400,000
0
0
0
0
0
0
0
0
616
0
616
4,748
239,959
0
239,959
747,949
55,824
0
55,824
26,838
46,093
0
46,093
18,584
0
0
0
0
101,917
0
101,917
45,422
138,042
0
138,042
702,527
0
0
0
0
138,042
0
138,042
702,527
4,116,159
0
4,116,159
3,413,632
4,254,201
0
4,254,201
4,116,159

The notes on pages 12 to 18 form part of these financial statements. All of the above activities are classed as continuing and there are no gains and losses other than those included above.

10

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Balance sheet As at 5 April 2025

2025 2024
Notes £ £
Fixed assets
Tangible fixed assets 6 4,020,750 3,930,555
4,020,750 3,930,555
Current assets
Debtors:
Loans 0 0
Prepayments and accrued income 7 28,980 115,950
Cash at bank and in hand 210,351 75,534
239,331 191,484
Current liabilities
Creditors: amounts falling due within one year:
Other creditors 0 0
Accruals and deferred income 5,880 5,880
Loans 0 0
Net current assets 233,451 185,604
Total assets less current liabilities 4,254,201 4,116,159 4,116,159
Net assets 8 4,254,201 4 4,116,159
Funds
Unrestricted income fund 4,254,201 4,116,159 4,116,159
Designated funds ENF 0 0
Restricted funds 0 0
Total charity funds 9 4,254,201 4 4,116,159

The audited financial statements were approved and authorised for issue by the Trustees of Dolafon Gospel Hall Trust on and signed on their behalf by 2/2/2026

(vain Cray ta Craig Hawgood Trustee

The notes on pages 12 to 18 form part of these financial statements

11

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2025

1. Accounting policies

1.1 Basis of financial statements

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

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

The Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2 Income

Donations are recognised in the year in which there is entitlement and probability of receipt and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future year. Gift aid is added to the value of the donation to which it relates.

Donated services are recognised as income and expenditure in the financial statements when organisations or individuals offer their services and support pro bono. The value of these donated services to Dolafon Gospel Hall Trust is considered to be equal to market value which would be paid were the service formally procured. This includes services paid for by other trusts.

Investment income is accounted for on a receivable basis.

1.3 Expenditure

Expenditure is included on an accruals basis. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Charitable activities comprise those costs directly attributable to the fulfilment of the charitable objects.

1.4 Governance and support costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and costs related to statutory requirements. Governance and support costs are allocated to charitable activities on the basis of capacity used.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £1000) are stated at cost less depreciation. Freehold land is not depreciated. Development costs are depreciated once the asset is brought into use. 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:

Fixtures and Fittings 5% straight line

12

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2025

1.6 Taxation

The Trust is a registered charity and is not liable to United Kingdom income or corporation tax on charitable activities, provided income falls within the charitable exemptions and is spent on charitable purposes.

1.7 Funds

The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the trust’s charitable objects.

Restricted funds arise from donations to the trust, which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given.

The Charity does not have a trading subsidiary and there is no requirement to prepare consolidated accounts

1.9 Going concern

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

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.

2. Trustees’ remuneration and expenses

No Trustees received any remuneration or other benefits from an employment with the charity and no Trustees were reimbursed for expenses (2024: None).

3. Wages and salaries

There are no employees (2024: none).

4. Grants from other Trusts

Central GH Trust
Mays Lane Gospel Hall Trust		 2025
£
0
140,000
140,000		 2024
£
400,000
0
400,000

13

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2025

5. Resources expended

Current Year
Direct costs:
Insurance
Repairs & Maintenance
Bank charges
Utilities
Donations
Activity costs
Legal fees
Depreciation
Governance costs

Prior Year
Direct costs:
Insurance
Repairs & Maintenance
IT costs
Utilities
Donations
Activity costs
Legal fees
Depreciation
Governance costs
 Meeting
rooms
£
6,101
14,560
91
26,312
0
0
6,547
2,213
0

55,824
Meeting
rooms
£
6,094
5,375
125
7,307
0
0
5,826
2,111
0

26,838		 Other
charitable
activities
£
0
0
0
0
761
43,337
0
0
1,995
46,093
Other
charitable
activities
£
0
0
0
0
4,576
7,582
0
0
6,426
18,584		 2025
£
6,101
14,560
91
26,312
761
43,337
6,547
2,213
1,995
101,917
2024
£
6,094
5,375
125
7,307
4,576
7,582
5,826
2,111
6,426
45,422

Governance costs include £1,880 (2024: £4,200) in respect of independent examiner’s fees. (2024:Independent auditor’s fees)

14

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2025

6.
Tangible fixed assets
Cost
B/f at 06/04/2024
Additions
Transfers
Disposals
At 5 April 2025
Depreciation
B/f at 06/04/2024
Charge for the year
Impairment
Disposals
At 5 April 2025
Net book value
At 5 April 2025
At 5 April 2024
Property Details:
Crescent Street
Cambrian Gardens
Land at Abermule
Ashbrook
Hodley		 Land
Title below
149,170
0
0
0
149,170
0
0
0
0
0
149,170
149,170
Title No
WA460982
CYM316868
CYM404983
WA602454/
WA444448/
WA603732
CYM617719		 Development
costs
2,965,087
89,789
120,672
0
3,175,548
0
0
0
0
0
3,175,548
2,965,087
Land
149,170
149,170		 Freehold
Property
Titles
below
797,512
0
(120,672)
0
676,840
0
0
0
0
0
676,840
797,512
Buildings
110,000
124,340
285,000
157,500
676,840		 Eqpt
42,223
2,619
0
0
44,842
23,437
2,213
0
0
25,650
19,192
18,786		 Total
3,953,992
92,408
0
0
4,046,400
23,437
2,213
0
0
25,650
4,020,750
3,930,555

7. Prepayments and accrued income

Gift Aid repayments due
Council Highway Bond
TOTAL		 2025
£
1,672
27,308
28,980		 2024
£
1,346
114,604
115,950

15

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2025

8.
Analysis of net assets between funds
8.1
Current year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
8.2
Prior year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds		 Unrestricted
funds
£
4,020,750
239,331
(5,880)
0
4,254,201
Unrestricted
funds
£
3,930,555
191,484
(5,880)
0
4,116,159		 Designated
funds
£
0
0
0
0
0
Designated
funds
£
0
0
0
0
0		 Restricted
funds
£
0
0
0
0
0
Restricted
funds
£
0
0
0
0		 Total
£
4,020,750
239,331
(5,880)
0
4,254,201
Total
£
3,930,555
191,484
(5,880)
0
0 4,116,159
9.
Movement in funds
9.1
Current year
Unrestricted funds
Total funds		 Balance at
6 April
2024
£
4,116,159
4,116,159		 Incoming
resources
£
239,959
239,959		 Resources
expended
£
(101,917)
(101,917)		 Transfers
£
0
0		 Balance
at 5 April
2025
£
4,254,201
4,254,201

16

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2025

9.2
Prior year
Unrestricted funds
Total funds		 Balance at
6 April
2023
£
3,413,632
3,413,632		 Incoming
resources
£
747,949
747,949		 Resources
expended
£
(45,422)
(45,422)		 Transfers
£
0
0		 Balance
at 5 April
2024
£
4,116,159
4,116,159

10. Transactions with related parties

During the year there were donations totalling £22,450 (2024: £293,482) from Trustees, related parties, and businesses controlled by Trustees.

During the year there were payments made totalling £89,790 (2024: £1,428,000) to Severn Design & Build Ltd for work done on the new hall, of which one of the directors is a brother to John Morrish, Trustee, these transactions were at arms length.

11. Volunteers

Dolafon 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.

17

Docusign Envelope ID: 23E5DBF8-29C1-4817-8BD9-F0B112711A0E

Dolafon Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2025

12. Comparative Statement of Financial Activities

Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the congregation
Gift Aid donations
Income tax refunds
Grant from Central Gospel Hall Trust
Payroll giving
Legacies
Investments
Bank interest
Other
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
Total
4
Net income/(expenditure)
Transfer between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Designated
funds
Total funds
2024
£
£
£
0
0
0
336,060
0
336,060
5,795
0
5,795
1,346
0
1,346
400,000
0
400,000
0
0
0
0
0
0
4,748
0
4,748
747,949
0
747,949
26,838
0
26,838
18,584
0
18,584
0
0
0
45,422
0
45,422
702,527
0
702,527
0
0
0
702,527
0
702,527
3,413,632
0
3,413,632
4,116,159
0
4,116,159

18