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 Tr￿te¢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 Breth￿n 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 inC￿ased 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 p￿servatIon 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 8￿ft5 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.
F￿e 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 reqU1￿MentS 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 Re￿rirt¢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 Se￿iCeS 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 charl￿5 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 fO￿ard 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
Cu￿ent 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
ResOu￿e5
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
Resour￿9
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 Re5￿cted 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
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 Tr￿te¢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 Breth￿n 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 inC￿ased 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 p￿servatIon 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 8￿ft5 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.
F￿e 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 reqU1￿MentS 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 Re￿rirt¢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 Se￿iCeS 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 charl￿5 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 fO￿ard 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
Cu￿ent 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
ResOu￿e5
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
Resour￿9
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 Re5￿cted 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 

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 

8