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2022-04-05-accounts

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

Charity Registration No: 1159110

The Horsham Gospel Hall Trust

Report of the trustees and unaudited financial statements Year ended 5 April 2022

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

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Contents

Pages
Reference and administrative details 3
Report of the trustees 4-7
Independent examiner’s report 8
Statement of financial activities 9
Balance sheet 10
Statement of Cash Flows 11
Notes to the financial statements 12-18

2

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Reference and Administrative Details For the year ended 5 April 2022

Charity name The Horsham Gospel Hall Trust
Registered charity number 1159110
Trustees James Bricknell (Treasurer)
Richard Thomas Cowley (Chair)
Mark McIntyre
Benjamin James Brooker
Jerry Payne
Principal address 2 Masons Field
Mannings Heath
Horsham
West Sussex
RH13 6JP
Bankers CAF Bank
25 Kings Hall Avenue
Kings Hill
West Malling
ME19 4JQ
Independent examiner Mike Prior FCA
Sherlocks Chartered Accountants
16 Desborough Avenue
Stanground
Peterborough
PE2 8RG
Accountant T B Tax Services
Accountants
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ

3

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2022

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 12 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 2 October 1979, amended by various Deeds and most recently by Deed of Variation dated 26 August 2014. The Trust was registered with the Charity Commission for England and Wales on 6 November 2014 under Charity Registration Number: 1159110.

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 2022 (2021: £nil).

The Trust operates three 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. The Charity also maintains particular links with other Gospel Hall Trusts, and during the year expenses were paid on its behalf by the Whitmore Way Gospel Hall Trust – a Trust with similar objectives.

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: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2022

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 Trust has continued to engage with the congregation and encouraging good works by them which benefit the wider community, as described below.

Plans for future periods

With the commencement of lockdown restrictions in the UK the trust ceased using the gospel halls it operates. During the financial year, restrictions were eased sufficiently to allow the congregation to use the gospel halls for the Lord’s Supper (Communion). The use of the rooms was conducted in a manner which always complied with the government guidance, and the trust intends to continue using the rooms when it is safe to do so. The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.

Meetings

Meetings held at the Gospel 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 300 people normally attend these occasions.

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

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

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.

The Trust also works alongside the Rapid Relief Team (a separate charity) and provides trained volunteers for the great work that they do.

5

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2022

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:

Spreading the Gospel message and the life of a Christian

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 2022 the Trust had a large surplus of incoming resources over outgoing resources of £525659 (2021: £(6184)). This was due to a grant in the year from The Whitmore Way Gospel Hall Trust to purchase a new hall.

Total voluntary income received this year was £554059 compared to £7990 in the previous year.

All funds held were unrestricted funds.

6

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2022

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. Accordingly, the Trustees have decided to adopt a policy of maintaining no significant reserves.

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 £20008 (2021: £2284).

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 are reviewed and approved by two Trustees.

On behalf of the Board:

James Bricknell Trustee

11/29/2022

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

7

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Independent Examiner’s report to the Trustees For the year ended 5 April 2022

I report to the trustees on my examination of the accounts of The Horsham Gospel Hall Trust for the year ending 5 April 2022.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

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

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.

Sherlocks Chartered Accountants Mike Prior FCA 16 Desborough Avenue 11/9/2022 Stanground Peterborough PE2 8RG

8

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Statement of Financial Activities For the year ended 5 April 2022


Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the
congregation
Gift Aid donations
Legacies
Donated services
4
Payroll giving
Grants from Whitmore Way Gospel
Hall Trust
Investments
Bank interest
Other - Rent received
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
Total
5
Net income/(expenditure)
Gains/(losses) on sale of fixed
assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total
funds
2022
Total
funds
2021
£
£
£
£
7000
0
7000
5000
0
0
0
0
0
0
0
0
16347
0
16347
0
7970
0
7970
2990
0
0
0
0
522742
0
522742
0
0
3
0
3
0
7140
7140
3900
561202
0
561202
11890
33758
0
33758
16787
1785
0
1785
1287
0
0
0
0
35543
0
35543
18074
525659
0
525659
(6184)
0
0
0
0
525659
0
525659
(6184)
1191997
0
1191997
1198181
1717656
0
1717656
1191997

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.

9

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Balance Sheet For the year ended 5 April 2022

Notes
Fixed assets
Intangible assets
Tangible fixed assets
6
Current assets
Debtors:
Loans
Prepayments and accrued income
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year:
Other creditors
Accruals and deferred income
Loans
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one
year:
Loans
Net assets
Funds
Unrestricted income fund
Restricted funds
Total charity funds
7		 0
1697648		 2022
£


1697648






20008		 0
1189713		 2021
£


1189713






2284
0
0
21208
0
0
3004
21208
0
(1200)
0		 3004
0
(720)
0






1717656
0		 1191997
0
1717656 1191997
1717656
0		 1191997
0
1717656 1191997

The unaudited financial statements were approved and authorised for issue by the Trustees of The Horsham Gospel Hall Trust on 11/29/2022 and signed on their behalf by

James Bricknell Trustee

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

10

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Statement of Cash Flows For the year ended 5 April 2022

Cash flows from operating activities:
Net income/(expenditure) for the reporting period
Adjustments for:
Depreciation charges
12065
(Gains)/losses on investments
0
Dividends, interest and rents from investments
0
Loss/(profit) on the sale of fixed assets
0
(Increase)/decrease in prepayments
0
Increase/(decrease) in accruals
480
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
0
Proceeds from the sale of property, plant & equipment
0
Purchase of property, plant & equipment
(520000)
Loans made
0
Loans received
0
Net cash provided by (used in) investing activities
Cash flows from financing activities:
Repayments of borrowing
0
Cash inflows from new borrowing
0
Receipt of endowment
0
Net cash provided by (used in) financing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of reporting
period
Cash and cash equivalents at the end of reporting period
Change in cash and cash equivalents in the reporting period		 2022
£
525659
6865
0
0
0
0
720
538204
0
0
0
0
0
(520000)
0
0
0
0
18204
3004
21208
18204		 2021
£
(6184)
1401
0
0
1401
1603
3004
1401

11

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

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 The Horsham 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.

12

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

1.5 Tangible fixed assets and depreciation

Freehold land is not depreciated. Buildings are depreciated over 50 years on a straight line basis.

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.

1.8 Preparation of consolidated financial statements

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

1.9 Going concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.

2. Trustees’ remuneration and expenses

No Trustees received any remuneration or other benefits from an employment with the charity and no Trustees were reimbursed for expenses (2021: None).

3. Wages and salaries

There are no employees (2021: none).

4. Donated services

Whitmore Way Gospel Hall Trust 2022
£
7970
7970		 2021
£
2990
2990

13

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

5. Resources expended

Current Year
Direct costs:
Insurance
Repairs & Maintenance
Light and heat
IT expenses
Bank charges
Activity costs
Legal and professional costs
Depreciation
Governance costs
Prior Year
Direct costs:
Insurance
Repairs & Maintenance
Light and heat
IT expenses
Bank charges
Activity costs
Legal and professional costs
Depreciation
Governance costs		 Meeting
rooms
£
1570
7254
2955
0
0
0
9914
12065
0
33758
Meeting
rooms
£
1076
6176
2670
0
0
0
0
6865
0
16787		 Other
charitable
activities
£
0
0
0
19
96
230
0
0
1440
1785
Other
charitable
activities
£
0
0
0
48
69
0
0
0
1170
1287		 2022
£
1570
7254
2955
19
96
230
9914
12065
1440
35543
2021
£
1076
6176
2670
48
69
0
0
6865
1170
18074

Governance costs include £1200 (2021: £960) in respect of independent examiner’s fees.

14

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

6. Fixed assets

Cost
B/f at 06/04/2021
Additions
Disposals
At 5 April 2022
Depreciation
B/f at 06/04/2021
Charge for the year
Impairment
Disposals
At 5 April 2022
Net book value
At 5 April 2022
At 5 April 2021
Land registry Title Nos:
131 Rusper Road (City Hall)
135 Rusper Road (Investment
property)
137 Rusper Road (Investment
property)
Shipley Road (Subdivision Hall)
Faygate		 131 Rusper
Road
188985
0
0
188985
6614
945
0
0
7559
181426
182371
WSX321251 /
WSX160773
WSX117144
WSX270455 /
WSX262933		 135/137
Rusper Road
769870
0
0
769870
27110
4342
0
0
31452
738418
742760
WSX255335
WSX107249		 Faygate
0
520000
0
520000
0
5200
0
0
5200
514800
0		 Shipley
Road
275630
0
0
275630
11048
1578
0
0
12626
263004
264582		 Total
1234485
520000
0
1754485
44772
12065
0
0
56837
1697648
1189713

15

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

7. Analysis of net assets between funds

7.1
Current year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds
7.2
Prior year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds		 Unrestricted
funds
£
1697648
21208
(1200)
0
1717656
Unrestricted
funds
£
1189713
3004
(720)
0
1191997		 Restricted
funds
£
0
0
0
0
0
Restricted
funds
£
0
0
0
0
0		 Total
£
1697648
21208
(1200)
0
1717656
Total
£
1189713
3004
(720)
0
1191997
8.
Movement in funds
8.1
Current year
Restricted funds
Unrestricted funds
Total funds		 Balance
at 6 April
2021
£
0
1191997
1191997		 Incoming
resources
£
0
561202
561202		 Resources
expended

£
0
(35543)
(35543)		 Transfers
£
0
0
0		 Balance
at 5 April
2022
£
0
1717656
1717656

16

DocuSign Envelope ID: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

8.2 Prior year

Restricted funds
Unrestricted funds
Total funds		 Balance
at 6 April
2020
£
0
1198181
1198181		 Incoming
resources
£
0
11890
11890		 Resources
expended

£
0
(18074)
(18074)		 Transfers
£
0
0
0		 Balance
at 5 April
2021
£
0
1191997
1191997

9. Transactions with related parties

There were no disclosable transactions in the period.

10. Volunteers

The Horsham 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: 2B2A1FED-5F26-4552-8905-B67CA651CEAB

The Horsham Gospel Hall Trust

Notes to the Financial Statements For the year ended 5 April 2022

11. Comparative Statement of Financial Activities

Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the congregation
Gift Aid donations
Legacies
Donated services
4
Payroll giving
Grants from other Trusts
Investments
Bank interest
Other - Rent received
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
Total
5
Net income/(expenditure)
Gains/(losses) on sale of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total funds
2021
£
£
£
5000
0
5000
0
0
0
0
0
0
0
0
0
2990
0
2990
0
0
0
0
0
0
0
0
0
3900
3900
11890
0
11890
16787
0
16787
1287
0
1287
0
0
0
18074
0
18074
(6184)
0
(6184)
0
0
0
(6184)
0
(6184)
1198181
0
1198181
1191997
0
1191997

18