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2025-04-05-accounts

Trustees Report & Unaudited Financial Statements

Dunham Hill Trust For the year ended 5 April 2025

Contents

26 Sept 2025 Page 2 of 19

Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Legal and Administrative Information

Dunham Hill Trust For the year ended 5 April 2025

Charity Name:

Dunham Hill Trust

Registered Charity Number:

1159239

Trustees:

Mr N Simpson (Chair)

Mr N Shaw

Mr T Shorto

Mr J Newton

Mr JA McEwan - Served until 27/08/2025 - Deceased

Treasurer:

Mr N Simpson

Principle Address:

Elsmere, Warrington Road, Mickle Trafford, Chester, Cheshire, CH2 4EA

Independent Examiner:

Lloyd Tunley Oldfield Advisory LLP Elliot Court Herald Avenue Coventry CV5 6UB

Accountant:

Oldfield Advisory LLP Elliot Court Herald Avenue Coventry CV5 6UB

Bankers:

Barclays Leicester LE87 2BB

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Report of the Trustees

Dunham Hill Trust 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 11 and comply with the Trust Deed and applicable law.

Structure, Governance and Management

Governing Document

The Charity is an unincorporated trust constituted by a Deed of Trust dated 31 January 2003, most recently amended by Deed of Variation dated 12 August 2014. The trust was registered with the Charity Commission for England and Wales on 17 November 2014 under Charity Registration Number: 1159239

Recruitment and appointment of new Trustees

The Trustees who have 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.

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

Wider Network

The Trustees maintain informal links with Trustees of similar charities with a view to pooling experience considered useful in pursuing the objects of the Trust.

Risk Management

The Trustees have identified and reviewed the major risks to which the charity is exposed and confirm that they have established systems 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.

Details of public benefit activities carried out by Dunham Hill Trust can be found in the separate appendix to this report.

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Trustees Report & Unaudited Financial Statements

Dunham Hill Trust

Report of the Trustees

Main activities and achievements

The Trust provides and maintains three 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 purchased a new hall during the year, and has begun making the necessary improvements required for the hall to be ready for use by the congregation. The trust also undertook significant work at one of its existing halls which included the extension and resurfacing of the car park to increase the number of vehicles which could be accommodated. Details of further activities can be found in the separate appendix to this report.

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

The trust is expecting to have to undertake further significant works on the new property purchased during the year.

Meetings

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

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

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

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Report of the Trustees

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 where 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.

Financial Review

In the year ended 5 April 2025 the Trust had a surplus of incoming resources over resources expended. This was as a result of elevated contributions from the congregation to fund the purchase of a new hall.

Total voluntary income received this year was £141,950 compared to £59,129 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 has no employees and its regular outgoings are minimal. Accordingly, the Trustees have decided to adopt a policy of maintaining no significant reserves, although reserves are currently elevated as the trust is anticipating significant expenditure on a property it has recently purchased. 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 £84,848 ( 2024: £127,541)

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Trustees Report & Unaudited Financial Statements

Dunham Hill Trust

Report of the Trustees

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 to 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 have been reviewed and approved by two trustees.

On Behalf of the board:

..................................................................................

Mr N Simpson (Trustee)

..............................................................

Date

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Report of the Independent Examiner

Dunham Hill Trust For the year ended 5 April 2025

I report to the trustees on my examination of the accounts of the Dunham Hill Trust for the year ended 5 April 2025.

Respective responsibilities of Trustees and Examiner

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

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.

Basis of 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.

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.

...................................................................................................

Lloyd Tunley Oldfield Advisory LLP Elliot Court Herald Avenue Coventry CV5 6UB

26 September 2025

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Statement of Financial Activities

Dunham Hill Trust

For the year ended 5 April 2025

Statement of Financial Activities
Dunham Hill Trust
For the year ended 5 April 2025
Statement of Financial Activities
Dunham Hill Trust
For the year ended 5 April 2025
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2025
TOTAL FUNDS
2024
Income and endowments:
Donations and Legacies:
Contributions from the Congregation
87,833
-
-
87,833
42,504
Gift Aid Donations
43,278
-
-
43,278
13,280
Income Tax refunds
10,840
-
-
10,840
3,345
Investments
Interest Received
1,279
-
-
1,279
739
Total Income and endowments:
143,229
-
-
143,229
59,868
Expenditure:
Running Meeting Rooms (note 7)
85,669
-
-
85,669
93,152
Total Expenditure:
85,669
-
-
85,669
93,152
Net Income/(Expenditure)
57,560
-
-
57,560
(33,284)
Net Movement In Funds
57,560
-
-
57,560
(33,284)
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2025
TOTAL FUNDS
2024
Reconciliation of funds (note 9)
Total Funds bought forward
1,656,069
-
-
1,656,069
1,689,353
Net movement in funds
57,560
-
-
57,560
(33,284)
Total Funds carried forward
1,713,629
-
-
1,713,629
1,656,069

The notes on page 11 - 18 form part of these financial statements.

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Balance Sheet

Dunham Hill Trust

As at 5 April 2025

Balance Sheet
Dunham Hill Trust
As at 5 April 2025
2022 2021
Fixed Assets
Tangible assets (note 4) 1,765,781 1,545,618
Total Fixed Assets 1,765,781 1,545,618
Current assets
Prepayments and accrued income 14,107 6,365
Cash at bank and in hand 72,325 122,284
Total Current assets 86,432 128,649
Creditors: amounts falling due withinone year
Accruals and deferred income 1,584 1,198
Total Creditors: amounts falling due within one year 1,584 1,198
Net current assets/(liabilities) 84,848 127,451
Total assets less current liabilities 1,850,629 1,673,069
Creditors: amounts falling due after more than one year
Loans 137,000 17,000
Net Assets 1,713,629 1,656,069
Funds (note 8)
Unrestricted funds 1,713,629 1,656,069
Total Funds 1,713,629 1,656,069

The unaudited financial statements were approved and authorised for issue by the Trustees of Dunham Hill Trust on .........................................and were signed on its behalf by:

.............................................................................................

Mr N Simpson (Trustee)

The notes on pages 11 - 18 form part of these financial statements.

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Notes forming part of the Financial Statements

Dunham Hill Trust 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.

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 Dunham Hill Trust is considered to be equal to market value which would be paid were the service formally procured. This includes services paid for by other trusts.

Investment income is accounted for on a receivable basis.

1.3 Expenditure

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

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

1.4 Governance and support costs

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

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £100) 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:

Freehold buildings 2.5% straight line
Property improvements 2.5% straight line
Fixtures and Fittings 10% reducing balance

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Notes forming part of the Financial Statements

1.6 Taxation

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

1.7 Funds

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

Restricted funds arise from donations to the trust, which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given.

1.8 Preparation of consolidated financial statements

The Charity does not have a trading subsidiary.

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)

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Notes forming part of the Financial Statements

4. Tangible Fixed Assets

Cost Freehold land &
buildings - Hob
Lane
Freehold land &
buildings -
Tarvin Road
Freehold land &
buildings -
Church Road
Freehold land &
buildings -
Mickle Trafford
Fixtures, fittings
& equipment
Totals
At 6 April 2024 1,039,697 476,073 282,244 - 39,092 1,837,106
Additions - - 26,510 225,826 2,292 254,628
Disposals - - - - - -
At 5 April 2025 1,039,697 476,073 308,754 225,826 41,385 2,091,735
Depreciation
At 6 April 2024 211,759 56,379 10,377 - 12,973 291,488
Current Year
Depreciation
21,942 6,702 1,873 1,728 2,670 34,465
Eliminated on
disposals
- - - - - -
At 5 April 2025 233,252 63,081 12,250 1,728 15,643 352,953
Net Book Value
At 5 April 2025 806,446 412,992 296,504 224,098 25,741 1,765,781
At 5 April 2024 827,938 419,694 271,867 - 26,119 1,545,618

Land registry titles of the above property held are CH607232 CH256412 CH410929 CH651759.

5. TRANSACTIONS WITH RELATED PARTIES

During the financial year, aggregated donations of £26,550 (2024: £11,546) were received from trustees and their related parties. The trust made reimbursements to trustees, totalling £3,861 for expenses paid on the Trusts behalf

6. VOLUNTEERS

Dunham Hill Trust relies entirely on volunteers to carry out the management, administration and general maintenance work. The Trust has no paid staff or paid Trustees.

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Trustees Report & Unaudited Financial Statements

Dunham Hill Trust

Resources Expended

Dunham Hill Trust For the year ended 5 April 2025

7. Resources Expended

MEETING ROOM
COSTS
OTHER
CHARITABLE
ACTIVITIES
TOTAL COSTS
2025
TOTAL COSTS
2024
Direct Costs
Premises costs - repairs and maintenance 10,483 - 10,483 11,085
Premises costs - heat, light and power 25,931 - 25,931 36,182
Telephone 1,724 - 1,724 1,630
Health and Safety 1,408 - 1,408 711
Legal and professional 5,026 - 5,026 1,847
Bank charges - - - -
Public outreach expenses - 506 506 4,694
Depreciation 34,465 - 34,465 32,554
Insurance 4,641 - 4,641 3,251
Governance 1,484 - 1,484 1,198
Total Direct Costs 85,163 506 85,669 93,152

Governance costs include £180 (prior year: £180) in respect of independent examiners fees.

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Analysis of Net Assets - Current year

Dunham Hill Trust For the year ended 5 April 2025

8. ANALYSIS OF NET ASSETS BETWEEN FUNDS

8.1 Current Year
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2025
Funds
Tangible Fixed Assets 1,539,955 - - 1,539,955
Current Assets 86,432 - - 86,432
Current Liabilities (1,584) - - (1,584)
Non Current Liabilities (137,000) - - (137,000)
Total Funds 1,487,803 - - 1,487,803

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Analysis of Net Assets - Prior Year

Dunham Hill Trust For the year ended 5 April 2025

8.2 Prior Year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2024
Funds
Tangible Fixed Assets 1,545,618 - - 1,545,618
Current Assets 128,649 - - 128,649
Current Liabilities (1,198) - - (1,198)
Non Current Liabilities (17,000) - - (17,000)
Total Funds 1,656,069 - - 1,656,069

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Movement in Funds - Current Year

Dunham Hill Trust For the year ended 5 April 2025

9. Movement in Funds

9.1 Movement in funds - current year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2025
Movement in Funds
Total funds bought forward 1,656,069 - - 1,656,069
Incoming resources 143,229 - - 143,229
Resources expended (85,669) - - (85,669)
Total funds carried forward 1,713,629 - - 1,713,629

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Movement in Funds - Prior Year

Dunham Hill Trust For the year ended 5 April 2025

9. Movement in Funds

9.2 Movement in funds - Prior year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2024
Movement in Funds
Total funds bought forward 1,689,353 - - 1,689,353
Incoming resources 59,868 - - 59,868
Resources expended (93,152) - - (93,152)
Total funds carried forward 1,656,069 - - 1,656,069

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust

Comparative Statement of Financial Activities

Dunham Hill Trust

For the year ended 5 April 2025

Comparative Statement of Financial Activities
Dunham Hill Trust
For the year ended 5 April 2025
Comparative Statement of Financial Activities
Dunham Hill Trust
For the year ended 5 April 2025
TOTAL FUNDS 2024
Income and endowments:
Donations and Legacies:
Contributions from the Congregation
42,504
Gift Aid Donations
13,280
Income Tax refunds
3,345
Investments
Interest Received
739
Total Income and endowments:
59,868
Expenditure:
Running Meeting Rooms (note 7)
93,152
Total Expenditure:
93,152
Net Income/(Expenditure)
(33,284)
Net Movement In Funds
(33,284)
TOTAL FUNDS 2024
Reconciliation of funds (note 8)
Total Funds bought forward
1,689,353
Net movement in funds
(33,284)
Total Funds carried forward
1,656,069

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Trustees Report & Unaudited Financial Statements Dunham Hill Trust