2025-04-05-accounts - Waterlooville Gospel Hall Trust

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Waterlooville Gospel Hall Trust Report of the trustees and unauditÈd fflnanclal ststemenls Year ended 5 Aprll 2025 Charity Registration No: 1159124

Waterlooville Gospel Hall Trust Contenls Pages Reference and administrative details Report of the trustees In(lependent Examinerfs report ststement of Financial Activitie5 Balance Sheet io Notes to the financial 5tsternents 11-17

Waterlooville Gospel Hall Trust Reference and administrative infomiation For the year ended 5 April 2025 Charity name Watertooville Gospel Hall Trust Reg15tered Charity number 1159124 Trustees MrT Knight Ichalrl Mr K Reynolds- Treasurer Mr A S Reynolds Mr D Turner Mr D Stone Bankers CAF Bank 25 Kin8s Hill Avenue Kings Hill, West Malling Kent ME19 4JG Prlniipal addre55 Brethren Gospel Hall Havant Road Horndean Waterloovllle Hampshire P08 ODR Independent examiner Z Dert)ak Independent Examlners Limited The Grain Store Hills Barns Appledram Lane South Chichester, West Sussex P020 7EG

Waterlooville Gospel Hall Trust Report of the trustee5 For the year ended 5 April 2025 The Trustees present thelr report along with the financial statements of the Charity for the year ended 5 Aprll 2025. The financial statements are set out on page 9 and 10 and have been preparèd In accordance with the accounting policies and comply with the Trust Deed and applicable law. Structurei 8overnance and management Governing Document The Charity 15 an unincorporated trust constituted by a Deed of Trust dated 5 lune 1982, m05t recently amended by Deed of Variation dated 15 August 2014. The Trust wa5 registered with the Charity Commission for England and Wales on 7 November 2014 under Charity ReÉistration Number= 1159124. Recruitment and appolntment of new truslee5 The names of the Trustee5 who served during the year and since the year end are set out on page 3. Mone ot the Trustees. nor any person connerted with them, received any materlal remuneration or expenses frorn the Charity in the year ended 5 April 202512024.. None). The Trust operates a Gospel Hall and Trustees are Chosen from among the regular congregation of the hall. New Tru5tee5 are nominated by rhe exlstlng Trustees or by the congregation and must be appointed by unanimous resolutlon of the congregation. They are selected according to their 5ki115 and experience and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the Trustee5' eligibility to att and ir)coming Trustees are made aware of their responsibilities by the existin8 Trnstees, who en5 that new Trte¢S read the Trust Deed and relevant Charily Commission guidance. Wider network The Trustees maintsin informal link5 Wlth Similar charities with a view to pooling experience considered useful in pursuing the objects of the Charity. The Charity also maintains Particular links with Portsdown fj05pel Hall Trust. with which it shares members of its con8re8ation. Rlsk mana8ement The Trustees have identified and reviewed the malor risks to which the Charity is exposed and confirrn that they have estsblished systems or procedures to manage and mitl8ate those risk5.

Waterlooville Gospel Hall Trust Report of the trustees For the year ended 5 April 2025 Objectlves and alms The charitable purposes of the Charity are the advancement of the Christion religion for the public benefit. including by the carrying on of the Service of God in atcordance 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 Brethn Christ13n Church Ithe "Brethren-13nd any other charitable purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of Public benefit The Trustees confirm that thèy 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 charitie5 on public benefit Maln artlvltles and achlevement5 The Trust provides and maintains a Gospel hall where religious meetings are held by the local Brethren community- Detalls of the origins, teachings and way of life of the Brethren can be found on the website -ww. I mouthbrethrenchrist13nchurch.or and In the schedules to the Trust Deed. The Trust donates food every week to Waterlooville Food Bank - a registered charity Inurnber 10438691 thal supports tamilie5 from lots of different walks of lile that have found themselves in hard times. IA addltlon to the Foodbank donations. The Tru5Vs maln achlevement this year has been the donation of a dèfibrillator to Homdean Parish Council which was instslled to a local NISA store to provide emergency 3SSiStancè in the local are3 if nÈeded. Plans forfuture perlods Despite the inCased cost of energy, the tfustees feel that these increased costs are not significantly impacting on the ability of the charity to continue as a going corbcetwh. Meetin85 Meetings held at the Gospel ha115 would normally include the Lord's Supper (Communion), Gospel preachinES, Bible re3ding5 and BÈble addresses. There is a stmctured weekly schedule of meetings and, depending on the particular Meeting and location, between 30 and 700 people normally attend these occasion5. The meetings are attended by the regular con8reg?tion and most are open to other properly disposed visitors. The notice board outside the Hall welcornes visitors and display5 the times of fjospel preachings, alonE Wlth a telephone number for Ihose seeking further Infomiation or help. Gospel trncts, which are distributeil by street preachers. also display this information. Bibles and an extensive range of other Christian reading material are on display at the main hall and visitors are free to help themselves.

Waterlooville Gospel Hall Trust Report of the trustees For the year ended 5 April 2025 Spreading the Gospel message and the life of a Chrfisllan The Gospel hall is a base from which the re8ular ¢ongregation and othÈrs who attend the meetings are encouraBed to spread the Christian Gospel, in word and deed. Membeis of the congregation participate in a programmè of street preaching and Gospel tracts are provided free of ¢harge by thè Ch2rily to such preachers to be handed out to interested members of the public. Indeed there were over 350 preachings and nearly 10,000 tr3cts handed out, In addition to street preaching, members of the work with Rapid Relief Team- a separate resistered charity- which delivers hope and relief to people across the globe. Whether it be fire. flood or humanitarian need, RRT èxpands thèir support services to meet the need at hand. see more here https'.Ilrrtglob?l.orglgbl In carrying out thi5 work, the conEreg3tion 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 Christian1sfe= 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 teaching5 of Holy Scripture li Tim 2'.21. We regularly Bo out from our home5 to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethienl in order to present eternal salvation, available to 311 men by faith In Jesus Chr15t.12 Tim 4.'21. We seek as members of the public to lead Christian lives as husbands and wives, parents. children, employeis, employees and nelghbours. (Col 3.'22-25, Col 4'.11. The pservatIon and protection of the family unit is fundamental and children are prized as a blessing from God. IPsalm 127'.3-51. The elderly are valueil members of the community, for whom both their family and thè wider community are expected to care. Holy Scripture commands u5 to be good neighbours to others, and deal with all other people lincluding former Brethrenl 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 8iven our abilities and our av3ilable resources. (Matt 7'.12, Matt 22-39. Eph 4..281. Funding Fundirkg 15 sought through 8ft5 from the congregation and Gift Aid is claimed on eligible don3till%. Funding is sometimes received from other charitsble trusts with complèmentsry objectives. Financial revlew Flnanclal posltion In the year ended 5 April 2025, the Trust had a surplus of £41.072 In¢omln8 resources over resources expended, which was mainly due to the reductions of non-cash expenses compared to last year such a5 purchase of Gospel Hall and depreciation. Total voluntary income received this year decre35ed significantly, this year it was £161,435 compared to £228,610 in the previous year. All fvnds held were unrestritted funds.

Waterlooville Gospel Hall Trust Report of the trustees For the year ended 5 April 2025 Reseries policy The Tnjstees have considered the level of reserves they wish to retsin, appropriate to the charlty's needs, based on Its size and the level of its financial commitments. The Twst has no employees and its regular outgoings are rninlmal. AccordinBly, the Trustees have decided to adopt a policy of maintaining a reserve of £S0,QOO where possible. The congregation is kept regularly informed as to particular needs for funds, and other relev?nt matters and the Trustees aim to ensure that the Charity will be able to continue io fulfll its charitable objectives even if there 15 a temporary shortfall in income or unexpected expenditure, by raislng a funds appeal to the tongregation. Fe reserves at the year end were £160.246, This Includes £119,965 in the Gold account from legacy and sale of property, which is held in reserve fgr capital expenditure.12023124.. Free reserves were £103,930) Statement of Trustees. responslbllltlès The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accountin8 Standards Iunited Kingdom Generally Accepted Accountin8 Practice). The law applicable to charities in England and Wales, the Charitie5 Act 2011, Charity IAccount$ and Reports) Regulations and the provislons 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.. select suitable accountin8 policie5 and then apply them tonsistently,. observe the methods and principles in the Charity SORP,. make judgements and estimates that arè reasonable and prudent; prepare the financial statements on the golng concern basis unless it is inapproprlate to presume that the charity will ¢ontinue in buslness. The Trustees are responsible for keepin8 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 IAtcounts and Reportsl Regulations and the provFsions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hen¢e for taking reasonable steps for the prevention and detection of fraud and other irregularities. All transattiofts have been reviewed and approved by two trustees. On behalf of the Board.. Date: K Reynolds, Trustee

Waterlooville Gospel Hall TrLSSt Independent examiner's report to the trustees Report of the trustee5 I report to the trustees on rny examination of thè accounts of the Waterlooville Gospel Hall Trust for the year ended 5th April 2025 Set out on pa8es 9 to 17. RESPONSIBILITIES AND BASIS OR REPORT As the charity's trustees, you are responsible frjr the preparation of the accounts in accordance with the reqU1MentS of the Charities Act 20111.the Act"). I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Direction$ glven by the Charity Commission under section 14515llbl of the Act. INDEPENDEiif EXAMINER'5 STATEMENT I have completed my examinatlon. I confirm that no material matters have come to my attention connection with the examlnation giving me cause to believe that in any material respect-. l Accounting records were not kept in respect of the Trust as required by section 130 of the Act- or 2 The accounts do not acctrrd with ihose records., or 3 The accounts do not comply with the applicable requirements concerning the form and content of accounts set out In the Charities IAccounts and Reportsl Regulations 2008 other than any requlrement that the accounts 8lve a 'true and fair view, whlch is not a matter considered 8$ part of an independent examination. I have no concerns and have come acros5 no other matters in connection with the examination to which attenilon should be drawn in this report in order to enable a proper understandin8 of the accounts to be reached. Zits Derbak MAAT AATQB Independent Examiners Limited The Grain Store Hllls Barns Appledram Lane South Chichester, West Sussex P020 7EG Slgn.. Date..

Waterlooville Gospel Hall Trust Statement of Financial Activitie5 Report of the trustees Unrestrlcted Rerirt¢d Total funds Totsl funds funds funds 2025 2024 Income and endowments from". Notes Donutlons andlegades.. Contribullons from the congregation Gift Aid donation5 Income tax refunds Payroll giving Bank interest 94,870 52,780 13,214 571 2,294 94,870 52,780 13,214 571 2,294 124,351 82,525 20,631 1,103 4,179 Totsl 163 729 163,729 232.789 Expèndlure on: Choritoble actlvfties Running meeting looms Depreciation Other charitable expenditure Donated services Fixed Asset Donation Rolslng Funds Bank charges Govexnonce Independent Examiners Fees 48.165 18,705 2.730 51,967 48,165 18,705 2,730 51,967 34,792 18,490 4,145 458,921 5&6 60 1.030 1,030 990 Totsl 122.657 122.657 517.398 Net Incomellexpendlturel 41.072 41,072 -284,609 Gains/llossesl on revaluation of fixed assets Net movement in funds 41,072 41,072 .284,609 Re¢on¢iliation of fvnds: Total funds brought forward 788,627 788.627 1,073,236 Total funds carrled forward 829 699 829 699 788 627 The notes on pages 11 to 17 form part of these financial statements. All of the above activitles are classed as contlnuing and there are no gains and losses other than those Included above.

Waterlooville Gospel Hall Trust Bal3nEe Sheet As at 5 April 2025 2025 2024 Notes Fixed a55ets Tangible fixed assets 669 453 684,697 Current assets Debtors.. Gift aid tsy recoverable Cash at bank and in hand land equivalents) 13,214 148,064 20,631 Current Ilabllltles Creditors.. amounts fallin£ due within one year.. Loan5 Accrua15 and deferred income 1,032 990 Net current assets 160 246 103 930 Totsl assets less current Ilabililles 829,699 788,627 Creditors.. amounts falling due after more than one year: Loans Nèt assets 829 699 788 627 Funds Unrestrlcted Income funds Restricted funds 829,699 788,627 Totsl unrestrirted tunds 829 699 788 627 The unaudited financial 5tatement5 were approved and authorlsed for issue by the Trustee of Waterlooville Gospel H311 Trust on...X/o i../2.... IQWand signed on their behalf by.. Mr K Reynolds Trustee The notes on pages 11 to 17 form part of these financial statements io

Waterlooville Gospel Hall Trust Notes to the financlal statements Report of the trustees Accountlng policies Basis of financlal statements The finantial ststements have been prepared in accordance with Accounting and Reporting by Charitie5- Second edition of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financ131 Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021 issued in October 2019, the Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland IFRS 1021, and UK Generally Accepted Practice. The fLtnctlonal currency of the charity is Sterling 1£). The Trust meets the definition of a public benefit entity undèr FRS 102. Assets and liabllities are initlally recogni5ed at historical cost or transaction value unless otherwise stated in thè relevant atcounting policy notelsl. Income Donations ère 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 ha5 spetified that the income is ro be expended in è future year. Gift aid Is added to the value of the donation to which it relates. Donated services are recognised as income and expendlture in the financial statements when organisations or individuals offer their services artd sUPPOrt pro bono. The value of these donated SeiCeS to Waterl¢>ovllle Gospel Hall Trust is considered to be equal to market value which would be paid were the service formally procured. This includes service5 paid for by other trusts. Investment Income is accounted for on a receivable basis. Expenditure Exp@nditure is included on an accruals basis. Liabilities are recognised as soon as there is a leg81 or constructive obligation committing the charity to pay out resources. Charitable activities compr55e those costs dlrectly attributable to the fulfilment of the charitsble objects. Govèrnance and support cost5 Support costs have been allocated between govemance costs and other SLEPPOrt costs. Governance costs comprise all costs involvin8 the public accountability of the charity and costs related to statutory requirement5. Governance and support Costs are allocated to charitable activities on the basis of capaclty used. li

Waterlooville Gospel Hall Trust Notes to the financia1 statements Report of the trustees Tangible fixed assets and depreciation Tangible fixed a55et5 Costing more than £1,500 are ststed at cost less depreciation. Freehold land 15 not depreci3ted. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follow5.. Freehold building5 Fixtures and Fittings 2% straight line IO% stral8ht line Taxation Thè Trust is a registered charity and is not liable to United Kingdom income or corporation tsx on charitable activities, provided income falls within the tharitable exemptions and is spent on charitable purposes. Funds The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the Irusvs charitable object5. Restricted funds arlse from donations lo the trust, which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given. Preparation of consolldated financial statements The Charity does not have a trading subsidiary. Going concern The Tru5tee5 consider that there are no material uncertainties about the charl5 ability to continue as a goin8 concèrn. i.io Slgnlficant e5timate5 and judgements The trustee5 do not consider that there are any sources of estimation uncertainty at the reporting date that have a 518rhificant risk of causing a material adjustment to the carrying amounts of a55ets and liabilities within the next reporting period. 12

Waterlooville Gospel Hall Trust Notes to the financial ststements Report of the trustee5 Trustees. remuneration and expenses No Trustees, or related parties received any remuneration or other benefits from an employment with the charity and no Trustees were reimbursed for expenses12024: None). Wages and salaries There arè no employees in 202512024.. none). Donthd services Recelvedfrom." None Received in 24125123124: None). Donated to.. 2025 2024 Portsdown Gospel Hall Trust 51,967 458,921 458 921 Resourcès expended Meetlng rooms Other ¢harltabl¢ acllvltles Totsl 2025 Meetlng rooms other ¢harltsble adlvities Total 2014 Dlrect costs Donations and Gifts Repairs and Maintenance Insurance Light and heat Telephone Depreciation Legal and professional costs Donated services Support costs Administration Covid Test kits, H&S Govemante Independent Examiners Fees Raisin8 Funds Bank charges 2.730 2.730 35,888 4,145 4,145 19,042 3,300 35,888 2,904 115 I,ooi 18.705 3.839 51,967 19,042 3,300 115 I,ooi 18,705 3,839 51.967 I,IJ05 18.490 4.113 458,921 l.(L)5 18,490 4,113 458,921 1,420 2.998 1,420 2,998 7.332 7,332 1.030 1,030 99) 990 60 60 119 927 122 657 513 253 517 398 13

Waterlooville Gospel Hall Trust Notes to the financial statements Report of the trustees Tangible Fixed Assets Freehold Property and Refurblshmeni Furniture. flxture5 & rittings Total Brought forward at 06-Apr-24 Additions 866,027 11,953 3,461 877,980 3,461 At 5 41ri12025 866,027 15 Deprecialion Brought fOard at 06-Apr-24 Charge for the year 186,612 17,321 6,671 1.384 193,283 18,705 At 5 Aprll 2025 203.932 211,988 Net book valve At 5 Apiil 1025 669 453 At 5 Apiil 2024 679 415 Property Detalls.. Land registry titles of the above properties held at 5th of April 2025 Is HP449353. Analysls of net assets betseen lunds Cuent year Unrestri¢tÈd funds Restrlcted funds Toial funds Tangible fixed assets Current a55ets Current liabilities 669,453 161,278 -1.032 669,453 161,278 -1.032 Totsl funds 829 699 829 699 14

Waterlooville Gospel Hall Trust Notes to the financial ststements Report of the tru5tee5 Prioryear Unrestrirted funds Restrlcted funds Total funds Tangible fixed assets Current a55ets Current Ilabilities 684,697 104.920 -990 684,697 104.920 -990 Total funds 788 627 788 627 Movement in funds Current ear Realisedl unrealised ¥ains and losse5 Transfè between funds Balance at 6 April 2024 In¢ornin8 resources ResOue5 expended BalarKe at S April 2025 Restricted funds Unrestricted general fund5 Unrestricted designated funds 788.627 163,729 -122,657 829,699 Totsl funds 788,627 163 729 -122 657 Prior Realisedl unrealbed galns and losses Transfers between funds 8alance at 6 Aprll 2023 In¢omlng resources Resour9 expended Balan at S Aprll 2024 Restricted funds Unrestrirted Beneral funds Unrestrirted designated funds 1,073,236 232.789 -517,398 788,627 Totsl fvnds 1,073 236 -517 398 788 627 15

Waterlooville Gospel Hall Trust Notes to the financial statements Report of the trustees Transactlons wlth related partles During this financial year. Ihe following transactions took place.. There were no loan transactions during the year12024'. Nonel. One trustee was reimbursed for £95 for his out of pocket expenses. During the year the Trust received unconditional donations from trustees and other related partie5 £7,860, and received £31.940 from or8anisatiorts related to trustees.12024.. donations totalled £11,880, related party transactions in 2024,. Nill. io Volunteers Waterlooville 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. 16

W3terlooville Gospel Hall Trust Notes to the financial statements Report of the trustees li Comparative Ststsment ol Finan¢io1 A¢tivities Unrestrlcted Re5cted Totsl funds fund5 fvnds 2024 Notes Income and endowments from: Donotlons ond legocles." Collection5 Contributions from the Congregation Gift Aid donations Income tax fundS Payroll giving Inve5tmeftts Bank interest Other 124,351 82.525 20,631 1,103 124,351 82,525 20,631 1,103 4,179 4.179 Total 232,789 232 789 Expemdlture on: Chtsritoblt artlvlties Running meeting rooms Depreclatlon Other charitable expenditure Cost of donated service5 Fixed Asset Donation Rolslng Funds Loan Interest and bank charges Governunce Independent Ex3miners Fees 34,792 18,490 4,145 458,921 34,792 18,490 4,145 458,921 990 990 Total 517 398 517398 Net in¢omellexpÈnd&ture) -284,609 .284.609 Gainslllossesl on revaluation of fixed assets Net movement In fvnds -284,609 -284,609 Reconcillation of funds: Total funds brovght forward 1.073,236 1,073.236 Total funds ¢arrled lotward 788 627 788 627 17

Waterlooville Gospel Hall Trust Report of the trustees and unauditÈd fflnanclal ststemenls Year ended 5 Aprll 2025 Charity Registration No: 1159124

Waterlooville Gospel Hall Trust

Independent examiner's report to the trustees Report of the trustees

I report to the trustees on my examination of the accounts of the Waterlooville Gospel Hall Trust for the year ended 5th April 2025 set out on pages 9 to 17.

RESPONSIBILITIES AND BASIS OR REPORT

As the charity's trustees, 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 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 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.

Zita Derbak MAAT AATQB Sign: Independent Examiners Limited The Grain Store Date: 27.01.2026 Hills Barns Appledram Lane South Chichester, West Sussex PO20 7EG