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← Chelmsford Gospel Hall Trust

2025-04-05-accounts

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Charity Registration No: 1159234

Chelmsford Gospel Hall Trust

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

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

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Contents

Pages
Reference and administrative details 3
Report of the trustees 4-8
Independent auditor’s report 9-11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15-21

2

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Reference and Administrative Details For the year ended 5 April 2025

Charity name Chelmsford Gospel Hall Trust
Registered charity number 1159234
Trustees Mr D. White
Mr G. Myatt
Mr B. Webberley
Mr R. Parsons (Chair)
Mr J. Shimwell
Treasurer Mr D. White
Principal address The Brethrens Meeting Hall
Molrams Lane
Sandon
CM2 7FJ
Independent auditors Brown Warner LLP
38 Northgate
Newark-on-Trent
Nottinghamshire
NG24 1EZ
Accountant T B Tax Services
Bridge House
Pattenden Lane
Marden
Kent
TN12 9QJ

3

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Report of the Trustees For the year ended 5 April 2025

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 15 and comply with the Trust Deed and applicable law.

Structure, governance and management

Governing document

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

The Charity is an unincorporated trust constituted by a Deed of Trust dated 12 January 1980, most recently amended by Deed of Variation dated 12 July 2014. The Trust was registered with the Charity Commission for England and Wales on 17 November 2014 under Charity Registration Number: 1159234.

Recruitment and appointment of new trustees

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

The Trust operates a Gospel Hall and Trustees are chosen from among the regular congregation of the hall. 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 the Fairfax Gospel Hall Trust, with whom it shares members of its congregation, and during the year the Charity paid expenses on behalf of this Trust, as shown in the donated services note.

Risk management

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

Objectives and activities

Objectives and aims

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

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.

4

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2025

In addition to street preaching, the Trust has a great charity program in which we reach out to the wider community, we do this through gifts and money to local charities. See annexed report for further detail.

Main activities and achievements

The Trust provides and maintains Gospel Halls where religious meetings are held by the local Brethren community. The Trust now maintains 5 halls in the Chelmsford area on behalf of Fairfax Gospel Hall Trust, and owns one large hall in Sandon. This is an excellent large facility to help with our growing community and increase of visitors. We are actively looking for another smaller one on the outskirts of Chelmsford. These Halls help the Trust to achieve its goals in benefitting all and encouraging good works. Details of the origins, teachings and way of life of the Brethren can be found on the website and in the schedules to the Trust Deed.

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

Plans for future periods

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

Meetings

Meetings held at the Gospel hall include the Lord's Supper (Communion), Gospel preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetings and, depending on the particular meeting, between 30 and 300 people normally attend these occasions.

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

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

5

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2025

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

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

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.

6

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Report of the Trustees (Cont’d) For the year ended 5 April 2025

Financial review

Financial position

In the year ended 5 April 2025 the Trust had a large surplus of incoming resources over resources expended. This was due to grants from other trusts during the year as shown in note 9.

Total voluntary income received this year was £1,038,128 compared to £203,268 in the previous year.

All funds held were unrestricted funds.

Reserves policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs, based on its size and the level of its financial commitments.

The Trust aims to hold sufficient funds in a current account to cover day to day expenditure, plus an allowance for any urgent repairs and capital expenses that may arise. There are currently some projects ongoing in relation to upgrade of halls and new halls being built so there is a good level of reserves.

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

Free reserves at the year-end were £1,192,459 (2024: £350,354) and the restricted fund was £Nil (2024: £Nil).

7

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust Report of the Trustees (Cont’d) For the year ended 5 April 2025

Statement of Trustees’ responsibilities

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

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

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

On behalf of the Board:

………………………………………….. | Dawid.B3039504FFB9470...DocuSignedWhiteby: ………………………………………….. | KyaC5E321A8031D4C7...Signed by:Parsows …………………………………………. reySigned3D34100A51C2405... Myatt by: Mr D. White Mr R. Parsons Mr G. Myatt Trustee Trustee Trustee 2/4/2026 2/4/2026 2/4/2026 Date: .................................... Date: .................................... Date: ....................................

8

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

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

Opinion

We have audited the financial statements of Chelmsford Gospel Hall Trust for the year ended 5 April 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact.

We have nothing to report in this regard.

9

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Independent Auditors’ report to the Trustees (Cont’d) For the year ended 5 April 2025

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees’ Responsibilities Statement set out on page 8, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditors’ responsibilities for the audit of the financial statements

We have been appointed as auditors under the Charities Act 2011 and report in accordance with regulations made under that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors’ report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

10

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Independent Auditors’ report to the Trustees (Cont’d) For the year ended 5 April 2025

Auditors’ responsibilities for the audit of the financial statements (cont’d)

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: 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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for our audit work, for this report, or for the opinions we have formed.

…………………………………………………………………………………………… |[Donid] DocuSigned[Brown] by: 2/4/2026

David Brown Brown Warner LLP 38 Northgate Chartered Accountants Newark-on-Trent Statutory Auditors NG24 1EZ

Brown Warner LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

11

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Statement of Financial Activities For the year ended 5 April 2025


Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the congregation
Gift Aid donations
Income tax refunds
Other donations
Payroll giving
Grants from other trusts
9
Investments
Bank interest
Other - Profit on sale of asset
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
5
Total
6
Net income/(expenditure)
Gains/(losses) on sale of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Designated
funds
Total
funds
2025
Total
funds
2024
£
£
£
£
0
0
0
0
145,759
0
145,759
179,188
32,439
0
32,439
19,442
7,887
0
7,887
4,638
18,709
0
18,709
0
0
0
0
0
833,334
0
833,334
0
0
16,463
0
16,463
2,585
0
0
0
0
1,054,591
0 1,054,591
205,853
118,285
0
118,285
160,431
26,580
0
26,580
21,665
41,215
0
41,215
123,384
186,080
0
186,080
305,480
868,511
0
868,511
(99,627)
0
0
0
0
868,511
0
868,511
(99,627)
2,571,539
0 2,571,539 2,671,166
3,440,050
0 3,440,050 2,571,539

The notes on pages 15 to 20 form part of these financial statements. All of the above activities are classed as continuing and there are no gains and losses other than those included above.

12

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Balance Sheet

For the year ended 5 April 2025

2025 2024
Notes £ £
Fixed assets
Investments 4 2 2
Intangible assets 0 0
Tangible fixed assets 7 2,454,236 2,507,834
2,454,238 2,507,836
Current assets
Debtors:
Loans 0 0
Prepayments and accrued income Prepayments and accrued income 8 3,777 237
Cash at bank and in hand 1,196,488 354,039
1,200,265 354,276
Current liabilities
Creditors: amounts falling due within one year: 1,564 80
Other creditors 2 2
Accruals and deferred income 6,240 3,840
Loans 10 206,647 0
Net current assets 1,192,459 350,354
Total assets less current liabilities Total assets less current liabilities 3,646,697 2,858,190 2,858,190
Creditors: amounts falling due after more than one Creditors: amounts falling due after more than one
year:
Loans 10 0 286,651
Net assets 11 3,440,050 2 2,571,539
Funds
Unrestricted income fund 3,440,050 2,571,539 2,571,539
Restricted funds 0 0
Total unrestricted and charity funds 12 3,440,050 2 2,571,539
The unaudited financial statements were approved and authorised for issue by the Trustees of Chelmsford The unaudited financial statements were approved and authorised for issue by the Trustees of Chelmsford
Gospel Hall Trust on and signed on their behalf by Gospel Hall Trust on and signed on their behalf by
…………………………………………..
Mr D. White
DocuSigned
by:
 Dawid White
B3039504FFB9470...		 …………………………………………..
Mr R. Parsons
jl
.
Signedby:
Kya Parsows
C5E321A8031D4C7...		 …………………………………………..
………………………………………….
Mr G. Myatt
Signed by:
Erg Myatt
3D34100A51C2405...
Trustee Trustee Trustee
2/4/2026 2/4/2026 2/4/2026

The notes on pages 15 to 20 form part of these financial statements

13

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

Statement of Cash Flows For the year ended 5 April 2025

2025
2024
£
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities(Note A below)
928,031
(38,591)
Cash flows from investing activities:
Purchase of property, plant & equipment
(5,578)
(42,715)
Net cash provided by (used in) investing activities
(5,578)
(42,715)
Cash flows from financing activities:
Loans repaid
(80,004)
(80,004)
Net cash provided by (used in) financing activities
(80,004)
(80,004)
Change in cash and cash equivalents in the reporting
period
842,449
(161,310)
Cash and cash equivalents at the beginning of reporting period
354,039
515,349
Cash and cash equivalents at the end of reporting period
1,196,488
354,039
Change in cash and cash equivalents in the reporting
period
842,449
(161,310)
0
Note A Reconciliation of net income/(expenditure) to net cash flow from operating activities
Net income/(expenditure) for the reporting period
868,511
(99,627)
Adjustments for:
Depreciation charges
59,176
59,065
Increase/(decrease) in creditors
1,484
(83)
(Increase)/decrease in prepayments
(3,540)
504
Increase/(decrease) in accruals
2,400
1,550
Net cash provided by (used in) operating activities
928,031
(38,591)
Note B Analysis of changes in net debt
At
06/04/24
Cashflows
Non
cash
changes
At
05/04/25
Cash
354,039
842,449
0
1,196,488
354,039
842,449
0
1,196,488
Borrowings
Short term liabilities
(3,922)
210,531
0
(214,453)
Long Term liabilities
(286,651)
(286,651)
0
0
(290,573)
(76,120)
0
(214,453)
Total
63,466
766,329
0
982,035		 2025
2024
£
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities(Note A below)
928,031
(38,591)
Cash flows from investing activities:
Purchase of property, plant & equipment
(5,578)
(42,715)
Net cash provided by (used in) investing activities
(5,578)
(42,715)
Cash flows from financing activities:
Loans repaid
(80,004)
(80,004)
Net cash provided by (used in) financing activities
(80,004)
(80,004)
Change in cash and cash equivalents in the reporting
period
842,449
(161,310)
Cash and cash equivalents at the beginning of reporting period
354,039
515,349
Cash and cash equivalents at the end of reporting period
1,196,488
354,039
Change in cash and cash equivalents in the reporting
period
842,449
(161,310)
0
Note A Reconciliation of net income/(expenditure) to net cash flow from operating activities
Net income/(expenditure) for the reporting period
868,511
(99,627)
Adjustments for:
Depreciation charges
59,176
59,065
Increase/(decrease) in creditors
1,484
(83)
(Increase)/decrease in prepayments
(3,540)
504
Increase/(decrease) in accruals
2,400
1,550
Net cash provided by (used in) operating activities
928,031
(38,591)
Note B Analysis of changes in net debt
At
06/04/24
Cashflows
Non
cash
changes
At
05/04/25
Cash
354,039
842,449
0
1,196,488
354,039
842,449
0
1,196,488
Borrowings
Short term liabilities
(3,922)
210,531
0
(214,453)
Long Term liabilities
(286,651)
(286,651)
0
0
(290,573)
(76,120)
0
(214,453)
Total
63,466
766,329
0
982,035		 2025
2024
£
£
Cash flows from operating activities:
Net cash provided by (used in) operating activities(Note A below)
928,031
(38,591)
Cash flows from investing activities:
Purchase of property, plant & equipment
(5,578)
(42,715)
Net cash provided by (used in) investing activities
(5,578)
(42,715)
Cash flows from financing activities:
Loans repaid
(80,004)
(80,004)
Net cash provided by (used in) financing activities
(80,004)
(80,004)
Change in cash and cash equivalents in the reporting
period
842,449
(161,310)
Cash and cash equivalents at the beginning of reporting period
354,039
515,349
Cash and cash equivalents at the end of reporting period
1,196,488
354,039
Change in cash and cash equivalents in the reporting
period
842,449
(161,310)
0
Note A Reconciliation of net income/(expenditure) to net cash flow from operating activities
Net income/(expenditure) for the reporting period
868,511
(99,627)
Adjustments for:
Depreciation charges
59,176
59,065
Increase/(decrease) in creditors
1,484
(83)
(Increase)/decrease in prepayments
(3,540)
504
Increase/(decrease) in accruals
2,400
1,550
Net cash provided by (used in) operating activities
928,031
(38,591)
Note B Analysis of changes in net debt
At
06/04/24
Cashflows
Non
cash
changes
At
05/04/25
Cash
354,039
842,449
0
1,196,488
354,039
842,449
0
1,196,488
Borrowings
Short term liabilities
(3,922)
210,531
0
(214,453)
Long Term liabilities
(286,651)
(286,651)
0
0
(290,573)
(76,120)
0
(214,453)
Total
63,466
766,329
0
982,035		 2024
£
(38,591)
(42,715)
(80,004)
(161,310)
515,349
354,039
(161,310)
(38,591)
At
05/04/25

1,196,488
354,039
(3,922)
(286,651)
842,449
0
210,531
0
(286,651)
0
1,196,488

(214,453)

0
(290,573) (76,120)
0
(214,453)
63,466
766,329
0
982,035

14

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

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

1. Accounting policies

1.1 Basis of financial statements

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

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

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

1.2 Income

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

Investment income is accounted for on a receivable basis.

1.3 Expenditure

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

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

1.4 Governance and support costs

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

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £1000) are stated at cost less depreciation. Freehold land is not depreciated. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows:

Fixtures and Fittings 25% reducing balance Buildings 50 Years Straight Line Equipment 25 Years Straight Line

15

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

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

1.6 Taxation

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

1.7 Funds

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

Restricted funds arise from donations to the trust, which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given. An example of this is that a donor may want their donation to be passed on to a charity of their choice.

1.8 Investment in Chelmhall Construction Ltd

The Trust holds shares in the subsidiary which are valued at cost. The majority of transactions undertaken by the subsidiary are already reflected in the accounts of the Trust through recharges. On this basis consolidated accounts for the year ended 5 April 2025 have not been prepared.

1.9 Going concern

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

1.10 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.

2. Trustees’ remuneration and expenses

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

3. Wages and salaries

There are no employees (2024: none).

4. Investment

The Trust is the sole shareholder of Chelmhall Construction Ltd, a Ltd Company set up to manage construction projects, which has share capital of £2 and reserves at 30 September 2024 of £0.

Chelmhall Construction Ltd 2025
£
2
2		 2024
£
2
2

16

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

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

5. Donated services

Fairfax Gospel Hall Trust
6.
Resources expended
Current Year
Direct costs:
Insurance
Repairs & Maintenance
IT costs
Utilities
Donations
Activity costs
Loan Interest
Legal fees
Depreciation
Governance costs

Donated services (see above)
Prior Year
Direct costs:
Insurance
Repairs & Maintenance
IT costs
Utilities
Donations
Activity costs
Loan Interest
Legal fees
Depreciation
Governance costs

Donated services (see above)		 Meeting rooms
£
3,215
20,059
2,124
16,371
0
6,356
0
10,984
59,176
0

118,285
118,285
Meeting rooms
£
3,321
18,925
1,689
18,085
0
55,706
0
3,640
59,065
0

160,431
160,431		 2025
£
41,215
41,215
Other
charitable
activities
£
0
0
0
0
22,010
0
0
0
0
4,570
26,580
41,215
67,795
Other
charitable
activities
£
0
0
0
0
18,005
0
0
0
0
3,660
21,665
123,384
145,049		 2024
£
123,384
123,384
2025
£
3,215
20,059
2,124
16,371
22,010
6,356
0
10,984
59,176
4,570
144,865
41,215
186,080
2024
£
3,321
18,925
1,689
18,085
18,005
55,706
0
3,640
59,065
3,660
182,096
123,384
305,480

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

17

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

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

7.
Fixed assets
Sandon Gospel Hall
Land
Cost
B/f at 06/04/2024
101,500
Additions
0
Disposals
0
At 5 April 2025
101,500
Depreciation
B/f at 06/04/2024
0
Charge for the year
0
Disposals
0
At 5 April 2025
0
Net book value
At 5 April 2025
101,500
At 5 April 2024
101,500
Property details:
EX695641
8.
Prepayments and accrued income
HMRC Gift aid refund
TOTAL
9.
Grants received from other Trusts
Fairfax Gospel Hall Trust
Mays Lane Gospel Hall Trust
Harrow Gospel Hall Trust
TOTAL		 Buildings
2,322,844
5,578
0
2,328,422
181,274
46,568
0
227,842
2,100,580
2,141,570		 Equipment
315,196
0
0
315,196
50,432
12,608
0
63,040
252,156
264,764
2025
£
3,777
3,777
2025
£
583,204
225,000
25,130
833,334		 Total
2,739,540
5,578
0
2,745,118
231,706
59,176
0
290,882
2,454,236
2,507,834
2024
£
237
237
2024
£
0
0
0
0

18

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

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

10.
Loans received
10.1
Short term loans
Central GH Trust (Interest free)
TOTAL
10.2
Long term loans
Central GH Trust (Interest free)
TOTAL		 2025
£
206,647
206,647
2025
£
0
0		 2024
£
0
0
2024
£
286,651
286,651

Note: The Trustees have determined that the loan will now be repaid in full by 5 April 2026.

11. Analysis of net assets between funds

11.1 Current year
Unrestricted
funds		 Restricted
funds		 Total
£ £ £
Fixed assets 2,454,238 0 2,454,238
Current assets 1,200,265 0 1,200,265
Current liabilities (7,806) 0 (7,806)
Long term liabilities (206,647) 0 (206,647)
Total funds 3,440,050 0 3,440,050
11.2
Prior year
Fixed assets
Current assets
Current liabilities
Long term liabilities
Total funds		 Unrestricted
funds
£
2,507,836
354,276
(3,922)
(286,651)
2,571,539		 Restricted
funds
£
0
0
0
0
0		 Total
£
2,507,836
354,276
(3,922)
(286,651)
2,571,539

19

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

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

12. Movement in funds

12.1
Current year
Designated funds
Unrestricted funds
Total funds
12.2
Prior year
Designated funds
Unrestricted funds
Total funds		 Balance at
6 April
2024
£
0
2,571,539
2,571,539
Balance at
6 April
2023
£
0
2,671,166
2,671,166		 Incoming
resources
£
0
1,054,591
1,054,591
Incoming
resources
£
0
205,853
205,853		 Resources
expended
£
0
(186,080)
(186,080)
Resources
expended
£
0
(305,480)
(305,480)		 Realised/
unrealised
gains and
losses
£
0
0
0
Realised/
unrealised
gains and
losses
£
0
0
0		 Balance
at 5 April
2025
£
0
3,440,050
3,440,050
Balance
at 5 April
2024
£
0
2,571,539
2,571,539

13. Transactions with related parties

Chelmhall Construction Ltd (a wholly owned subsidiary of the Trust) invoiced the Trust for construction services during the period totalling £6,004 (2024: £52,367). All expenses were invoiced on a commercial basis and there were no amounts outstanding at the year end. During the year it also paid a donation of £18,709 (2024: £Nil).

During the year there were donations totalling £32,462 (2024: £18,084) from persons related to the Trustees, and from Trustees and businesses controlled by them.

14. Volunteers

Chelmsford 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.

20

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

Chelmsford Gospel Hall Trust

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

15. Comparative Statement of Financial Activities

Notes
Income and endowments from:
Donations and legacies:
Collections
Contributions from the congregation
Gift Aid donations
Income tax refunds
Other donations
Payroll giving
Grants from other trusts
Investments
Bank interest
Other - Profit on sale of asset
Total
Expenditure on:
Charitable activities
Running meeting rooms
Other charitable activities
Cost of donated services
5
Total
6
Net income/(expenditure)
Gains/(losses) on sale of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total funds
2024
£
£
£
0
0
0
179,188
0
179,188
19,442
0
19,442
4,638
0
4,638
0
0
0
0
0
0
0
0
0
2,585
0
2,585
0
0
0
205,853
0
205,853
160,431
0
160,431
21,665
0
21,665
123,384
0
123,384
305,480
0
305,480
(99,627)
0
(99,627)
0
0
0
(99,627)
0
(99,627)
2,671,166
0
2,671,166
2,571,539
0
2,571,539

21

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

CHELMSFORD GOSPEL HALL TRUST

Public Benefit Report

Chelmsford Gospel Hall Trust, Registered Address: Brethren’s Meeting Hall, Molrams Lane, Sandon, CM2 7FJ Charity Number: 1159234 info@chelmsfordgospel.org

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

CHELMSFORD GOSPEL HALL TRUST

CHELMSFORD GOSPEL HALL TRUST PUBLIC BENEFIT

The purpose of this factual presentation is to show how the Chelmsford Gospel Hall Trust community engage in many acts of public benefit and interact with the wider community in so many ways.

The Plymouth Brethren were established in 1828 when John Nelson Darby broke with the established Church in Dublin. Darby and others formed a fellowship based on the strict observance of Christian teachings as set out in the Holy Scriptures. Darby came to Plymouth in the early 1830s and the congregation grew rapidly. Early publications were produced in Plymouth and distributed to other congregations of followers throughout the globe.

Objectives and aims

The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit, including by the carrying on of the service of God in accordance with the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth Brethren Christian Church (the “Brethren”) and any other charitable purposes connected with Brethren.

Chelmsford Gospel Hall Trust, Registered Address: Brethren’s Meeting Hall, Molrams Lane, Sandon, CM2 7FJ Charity Number: 1159234 info@chelmsfordgospel.org

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

CHELMSFORD GOSPEL HALL TRUST

INTRODUCTION

There are over 18,000 Plymouth Brethren members in the UK, spread across 87 locations. These locations can be found on the Plymouth Brethren Christian Church (PBCC) UK Site.

The Chelmsford Gospel Hall Trust was formed to acquire buildings to be used for the advancement of the Christian religion by carrying on the service of God, including the celebration of the Lord’s Supper, Gospel Preachings, Bible Readings and addresses on the Word of God and other meetings of a Christian religious character according to the injunctions contained in the Holy Scriptures and the tenets and practices of those Christians forming a worldwide fellowship known as Plymouth Brethren.

The Chelmsford congregation currently has 6 local hall, with 249 members living in the Chelmsford districts; along with residents from the Colchester area attending services up to three times a week, together with other visitors, numbers attending services regularly approach 470 persons, from young babies to nonagenarians.

To read more on the PBCC way of life, visit the https://www.plymouthbrethrenchristianchurch.org website.

Chelmsford Gospel Hall Trust, Registered Address: Brethren’s Meeting Hall, Molrams Lane, Sandon, CM2 7FJ Charity Number: 1159234 info@chelmsfordgospel.org

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

CHELMSFORD GOSPEL HALL TRUST

STREET PREACHING AND TRACT DISTRIBUTION

Street Preaching

Street Preaching has been actively promoted by the Plymouth brethren for many years, at least from the 1920's, and today is enthusiastically supported by members of the Chelmsford Gospel Hall congregation, as we seek to follow the example set out by our Lord Jesus Christ (Luke ch4 v17- 20)

The essential activity of publicly preaching the name of Jesus and God’s wonderful Gospel indiscriminately, gives joy and encouragement to our daily lives; as having personally proved the tangible benefit and immense improvement believing in Jesus brings, we seek to highlight the availability of Jesus to all mankind.

Currently the main chosen location is in one of the main gathering points on the high street in Chelmsford City Centre, near HSBC. Street preachings have been held here since the 1990s.

Romans 10v13; “For everyone whosoever, who shall call on the name of the Lord, shall be saved”

The aim of the street preaching is not to recruit additional members for the Plymouth Brethren but to present eternal salvation as available to all men by faith in Jesus Christ and His blood and His work of atonement.

Tract Distribution

Members of the congregation have continued to hand out tracts to neighbours and people in need when they have met them and would give out on average over 1500 tracts per year.

Tracts are available for download on the below website: https://christiandoctrineandgospelpublishing.org/

Chelmsford Gospel Hall Trust, Registered Address: Brethren’s Meeting Hall, Molrams Lane, Sandon, CM2 7FJ Charity Number: 1159234 info@chelmsfordgospel.org

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

CHELMSFORD GOSPEL HALL TRUST

OUTREACH AND PUBLIC BENEFIT

In our outreach program, we have engaged with centres for the homeless, vulnerable and those in need.

At the heart of our Community is the commitment to care and compassion, as we recognise the rights of all humanity within society. Members of the Congregation dedicate their time volunteering through our charitable arm, Rapid Relief Team(RRT) and contribute financially to many causes. As a Trust, we actively seek opportunities to support our local community from cleaning road signs to donating to local charities and supporting local foodbanks with monthly donations to help those in need.

“We are very grateful for the donations Chelmsford Foodbank receives from Chelmsford Gospel Hall Trust, which make a difference to the lives of people in Chelmsford who are struggling. Partnership with organisations such as yourselves makes a huge difference, thank you.”

Chelmsford Foodbank Team

Chelmsford Gospel Hall Trust, Registered Address: Brethren’s Meeting Hall, Molrams Lane, Sandon, CM2 7FJ Charity Number: 1159234 info@chelmsfordgospel.org

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

CHELMSFORD GOSPEL HALL TRUST

Rapid Relief Team

The trust see that the work carried out by its members as Volunteers of the Rapid Relief Team (RRT) is of the utmost importance in the community and has been pleased again to allow its external facilities to be used as a meeting/gathering point for these volunteers prior to deployment or community support. Equipment and trailers are stored in the secure ground of the gospel halls where volunteers can freely access them as much of the work of RRT is done out of normal operating hours

Inspired by community spirit and the gift of giving, the Rapid Relief Team (RRT) serves people with care and compassion in their time of need.

Established by the Plymouth Brethren Christian Church (PBCC) in 2013, RRT offers quality catering assistance and tangible support to charities, government and emergency services confronting some of humankind’s greatest challenges.

Led by the Christian principles of care and compassion, our league of volunteers operate from the heart to serve people in need.

This year we have been pleased for our volunteers to be involved in the following RRT events.

Chelmsford Gospel Hall Trust, Registered Address: Brethren’s Meeting Hall, Molrams Lane, Sandon, CM2 7FJ Charity Number: 1159234 info@chelmsfordgospel.org

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

CHELMSFORD GOSPEL HALL TRUST

Chelmsford Gospel Hall Trust, Registered Address: Brethren’s Meeting Hall, Molrams Lane, Sandon, CM2 7FJ Charity Number: 1159234 info@chelmsfordgospel.org

Docusign Envelope ID: 9345865A-FD4B-4F4E-BD71-D6A182F811B0

CHELMSFORD GOSPEL HALL TRUST

Chelmsford Gospel Hall Trust, Registered Address: Brethren’s Meeting Hall, Molrams Lane, Sandon, CM2 7FJ Charity Number: 1159234 info@chelmsfordgospel.org