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2025-04-05-accounts

Charity registration number: 1159149

Egerton Gospel Hall Trust

Annual Report and Financial Statements

for the Year Ended 5 April 2025

Egerton Gospel Hall Trust

Contents

Reference and Administrative Details 1
Trustees Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7 to 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 16

Egerton Gospel Hall Trust

Reference and Administrative Details

Trustees Mr Alan Lovell Mr Andrew White Mr Caleb Simpson Mr Adrian Simpson Mr Vincent Whiley, deceased on 4th June 2025 Treasurer/Chairman Mr. Adrian Simpson Charity Registration Number 1159149 Principal Office 58 Egerton Road Ashton-on-Ribble Preston PR2 1 AL Accountants Hinton Abbott Accountants 2 Kingsdown Orchard, Hyde Road SN2 7RR Solicitors Tomleys 31 Market Street Newtown Powys SY16 2PG

Page 1

Egerton Gospel Hall Trust

Trustees Report

The trustees present the annual report together with the financial statements of the charity for the year ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 10 and comply with the Trust Deed and applicable law.

Structure, governance and management

Nature of governing document

The Charity is an unincorporated trust constituted by a Deed of Trust dated 06 April 1973, amended by various Deeds and most recently by Deed of Variation dated 15 August 2014.The Trust was registered with the Charity Commission for England and Wales on 11 November 2014 under Charity Registration Number: 1159149.

Recruitment and appointment of trustees

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

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

Wider Network

The Trustees maintain informal links with similar charities with a view to pooling experience considered useful in pursuing the objects of the charity. The Charity also maintains particular links with Blackgate and Whittam Trusts, with which it shares members of its congregation. Services are donated to these trusts regularly .

Major risks and management of those risks

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

Objects 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.

Page 2

Egerton Gospel Hall Trust

Trustees Report (continued)

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.

The Egerton Gospel Hall Trust donates monthly to three Preston Food Banks: The Pantry Intact Centre Preston The Salvation Army Luv Preston food Bank.

The Trust has members of the congregation who donate time to the RRT charity (This is a separate charity) and the Trust also donates funds to the RRT.

The RRT has donated food boxes to Ingol Primary School Preston.

Members of the congregation also are engaged in street preaching and giving out gospel tracts (about 70 tracts per week) and bibles.

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 been continuing to open the hall to the congregation and visitors and encouraging good works by them which benefit the wider community, as described below.

Plans for Future Periods

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

In July 2025 the Trust purchased a site where it is planning to build a new gospel hall. The Trustees believe that this will be more local to the congregation than the one that it has been used since the 1960’s. The Trustees are hoping to commence construction during 2027.

Meetings

Meetings held at the Gospel halls include the Lord's Supper (Communion), Gospel preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetings and, depending on the particular meeting, between 30 and 350 people normally attend these occasions.

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. During the year, 100 Gospel tracts and 8 Bibles were given out in the street preaching’s and given out to the community at places of work etc.

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

Page 3

Egerton Gospel Hall Trust

Trustees Report (continued)

Spreading the Gospel message and the life of a Christian

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

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

In addition to the street preaching members of the congregation have been assisting the Rapid Relief Team in preparing food boxes for Ukraine and also assisting the RRT in a sleepover at the local Preston football club. This was for local business owners.

The congregation have also helped in tidying the local village (Bilsborrow) Verges and donating flowers for the flower bed.

The Trust also donates food to local food banks each month.

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:

• We seek and are encouraged to live exemplary lives in all our relationships with others in the wider community (including former Brethren), in accordance with the teachings of Holy Scripture (1 Tim 2:2).

• We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).

• We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22-25, Col 4:1).

• The preservation and protection of the family unit is fundamental and children are prized as a blessing from God. (Psalm 127:3-5). The elderly are valued members of the community, for whom both their family and the wider community are expected to care.

• Holy Scripture commands us to be good neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).

Funding

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

Page 4

Egerton Gospel Hall Trust

Trustees Report (continued)

Achievements and performance

Financial review

In the year ended 5 April 2025, the Trust had a £175,115 surplus of incoming resources expended. Total voluntary income received this year was £314,109 compared to £153,388 in the previous year.

Policy on reserves

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs, 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 other than a equivalent to three months expenditures. 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 £132,111 (previous year £67,046). However, as there are loans still outstanding of £114,000, we are currently building funds to pay this off. There are no restricted funds in the Trust.

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

30 Jan 2026 Adrian Simpson ......................................... Mr Adrian Simpson Adrian Simpson (Jan 30, 2026, 10:40am) Trustee

Page 5

Egerton Gospel Hall Trust

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report 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 & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. All transactions have been reviewed and approved by two trustees.

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

30 Jan 2026

Adrian Simpson ~~.........................................~~ Mr Adrian Simpson Adrian Simpson (Jan 30, 2026, 10:40am) Trustee

Page 6

Egerton Gospel Hall Trust

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

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

Responsibilities and basis of report

As the charity trustees of Egerton Gospel Hall Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Egerton Gospel Hall Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of the Independent Examiner's 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 of 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 statements below.

Page 7

Egerton Gospel Hall Trust

Independent Examiner's Report to the trustees of Egerton Gospel Hall Trust (continued)

Independent examiner’s statement

Since Egerton Gospel Hall Trust's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

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 Egerton Gospel Hall Trust as required by section 130 of the Act; or

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

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

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

Radzikowska

Ewa (Jan 30, 2026, 9:38am) ~~......................................~~ Ewa Radzikowska

FMAAT

2 Kingsdown Orchard, Hyde Road SN2 7RR

30 Jan 2026

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

Page 8

Egerton Gospel Hall Trust

Statement of Financial Activities for the Year Ended 5 April 2025

Note
Income and Endowments from:
Donations and legacies
2
Expenditure on:
Charitable activities
3
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
8
Note
Income and Endowments from:
Donations and legacies
2
Expenditure on:
Charitable activities
3
Total Expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
8
Unrestricted
funds
£
314,109
(138,994)
(138,994)
175,115
1,642,043
1,817,158
Unrestricted
funds
£
153,388
(150,050)
(150,050)
3,338
1,638,704
1,642,042
Total
2025
£
314,109
(138,994)
(138,994)
175,115
1,642,043
1,817,158
Total
2024
£
153,388
(150,050)
(150,050)
3,338
1,638,704
1,642,042

All of the charity's activities derive from continuing operations during the above two periods.

Page 9

Egerton Gospel Hall Trust

(Registration number: 1159149) Balance Sheet as at 5 April 2025

Note
Fixed assets
Tangible assets
4
Current assets
Debtors
Cash at bank and in hand
Creditors: Amounts falling due within one year
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
8
The notes on pages 11 to 15 form part of the Financial Statements.
2025
£
1,799,047
7,491
126,900
134,391
(2,280)
132,111
1,931,158
(114,000)
1,817,158
1,817,158
1,817,158
2024
£
1,738,996
7,058
62,208
69,266
(2,220)
67,046
1,806,042
(164,000)
1,642,042
1,642,042
1,642,042

The financial statements on pages 9 to 16 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

30 Jan 2026

Adrian Simpson

~~.........................................~~ Mr Adrian Simpson Adrian Simpson (Jan 30, 2026, 10:40am) Trustee

Page 10

Egerton Gospel Hall Trust

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

1 Accounting policies

Statement of compliance

Basis of preparation financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Second edition of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and UK Generally Accepted Practice.

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

Egerton Gospel Hall 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 notes.

Incoming Resources

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

Donated services are recognised as income and expenditure in the financial statements when organisations or individuals offer their services and support pro bono. The value of these donated services to Egerton 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.

Resources Expended

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

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

Governance and Support costs

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

Page 11

Egerton Gospel Hall Trust

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

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.

Tangible fixed assets

Individual fixed assets costing £250.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.Freehold land is not depreciated.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Fixtures, fittings & Equipments

Depreciation method and rate 20% on Written Down Value

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.

Preparation of consolidated financial statements

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

Going concern

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

Significant estimates and judgements

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Trustees' Remuneration and Expenses

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

Wages and salaries

There are no employees (2024: None).

Page 12

Egerton Gospel Hall Trust

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

Donated Services

The value of donated services to BlackGate Trust are £6,148 (2024: £3,482) and to Whittam Trust are £7,138 (2024: £4,003)

2 Income from donations and legacies

Donations and legacies;
Donations - Gift Aid
Donations - Non-Gift Aid
Gift aid reclaimed
3
Outgoing resources
Unrestricted
funds
Other
£
19,440
289,809
4,860
314,109
Total
2025
£
19,440
289,809
4,860
314,109
Total
2024
£
16,060
133,350
3,978
153,388

Net outgoing resources for the year include:

Accountancy & Legal & Professional
Donated Services
Water
Gas & Electricity
Insurance
Repairs & Maintenance
Heath & safety
Bank Charges
Telephone
Conference Hosting Costs
Depreciation
Cleaning
Office expenses
Travelling
Total
2025
£
1,697
13,286
21,314
18,591
2,342
7,556
6,328
208
2,767
63,621
897
478
145
-
138,994
2024
£
28,276
7,485
43,970
21,709
1,019
36,559
5,576
165
1,858
-
1,121
242
385
1,685
150,050

Page 13

Egerton Gospel Hall Trust

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

4 Tangible fixed assets

Cost
At 6 April 2024
Additions
At 5 April 2025
Depreciation
At 6 April 2024
Charge for the year
At 5 April 2025
Net book value
At 5 April 2025
At 5 April 2024
Land and
buildings
£
1,734,513
60,948
1,795,461
-
-
-
1,795,461
1,734,513
Furniture and
equipment
£
67,483
-
67,483
63,000
897
63,897
3,586
4,483
Total
£
1,801,996
60,948
1,862,944
63,000
897
63,897
1,799,047
1,738,996

Land registry titles of the above property held are LA71636, LA927076 and LA453128.

5 Volunteers

Egerton 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.

6 Related party transactions

Loans outstanding as on 5th April 2025 to related parties are as follows: Adrian Simpson, a trustee, £20,000

Jim Simpson , a relative of Trustee, £64,000 Gerald Simpson, a relative of Trustee, £20,000

Loans outstanding as on 5th April 2024 to related parties are as follows: Adrian Simpson, a trustee, £20,000 Jim Simpson, a relative of Trustee, £64,000 Gerald Simpson, a relative of Trustee, £20,000

Page 14

Egerton Gospel Hall Trust

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

Donations received from related parties were as follows:

During the year, an aggregate of £79,600 were received as donations from related parties. Donation in prior year was an aggregate of £75,100 were received as donations from related parties.

7 Non-adjusting events after the financial period

On 25 September 2025, the Trust acquired a site for a new church hall in Catforth, Preston for £890,000.

8 Funds

8
Funds
Unrestricted funds
Unrestricted other funds
Unrestricted funds
Unrestricted other funds
Balance at 6
April 2024
£
1,642,043
Balance at 6
April 2023
£
1,638,704
Incoming
resources
£
314,109
Incoming
resources
£
153,388
Resources
expended
£
(138,994)
Resources
expended
£
(150,050)
Balance at 5
April 2025
£
1,817,158
Balance at 5
April 2024
£
1,642,042
9
Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
Unrestricted
funds
General
£
1,799,047
134,391
(2,280)
(114,000)
1,817,158
Total funds at
5 April
2025
£
1,799,047
134,391
(2,280)
(114,000)
1,817,158

Page 15

Egerton Gospel Hall Trust

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

Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
Unrestricted
funds
General
£
1,738,996
69,266
(2,220)
(164,000)
1,642,042
Total funds at
5 April
2024
£
1,738,996
69,266
(2,220)
(164,000)
1,642,042

Page 16

Issuer

Issuer Hinton Abbott Accountants Document generated Fri, 30th Jan 2026 9:31:42 GMT Document fingerprint 5bf8727519aa1c1b49570621a3ce96e3

Parties involved with this document

Document processed Party + Fingerprint Fri, 30th Jan 2026 10:40:42 GMT Adrian Simpson - Signer (4ebe6149d273739e1d383fc4d1ef5e92) Fri, 30th Jan 2026 9:38:14 GMT Ewa - Signer (1f2abc1c2ca4d55a25198bdb48ecb12d) Audit history log Date Action Fri, 30th Jan 2026 9:31:42 GMT Envelope generated by Gulin Gunce (88.215.0.251) Fri, 30th Jan 2026 9:31:42 GMT Document generated with fingerprint 5bf8727519aa1c1b49570621a3ce96e3 (88.215.0.251) Fri, 30th Jan 2026 9:35:55 GMT Sent the envelope to Adrian Simpson (Adrian.Simpson@simpsonsbeverages.com) for signing (88.215.0.251) Fri, 30th Jan 2026 9:35:55 GMT Sent the envelope to Ewa (ewa.radzikowska@hintonabbott.com) for signing (88.215.0.251) Fri, 30th Jan 2026 9:35:56 GMT Document emailed to Adrian.Simpson@simpsonsbeverages.com Fri, 30th Jan 2026 9:35:56 GMT Document emailed to ewa.radzikowska@hintonabbott.com Fri, 30th Jan 2026 9:36:25 GMT Ewa viewed the envelope (88.215.0.251) Fri, 30th Jan 2026 9:38:14 GMT Ewa signed the envelope (88.215.0.251) Fri, 30th Jan 2026 10:39:21 GMT Adrian Simpson viewed the envelope (217.38.5.42) Fri, 30th Jan 2026 10:40:42 GMT Adrian Simpson signed the envelope (217.38.5.42) Fri, 30th Jan 2026 10:40:42 GMT This envelope has been signed by all parties (217.38.5.42) Fri, 30th Jan 2026 10:40:42 GMT Signed document confirmation emailed to Adrian.Simpson@simpsonsbeverages.com (217.38.5.42) Fri, 30th Jan 2026 10:40:42 GMT Signed document confirmation emailed to ewa.radzikowska@hintonabbott.com (217.38.5.42) Fri, 30th Jan 2026 10:40:42 GMT Signed document confirmation emails have been sent to all parties. Document URL:

https://api.signable.app/shareable/envelope?t=420898aa-e1ea-4926-8c14c53ee8db5ec8 (217.38.5.42)