**Charity Registration No: 1159421**
## **Brookfield Gospel Hall Trust**
**Report of the trustees and unaudited financial statements for the year ended 5th April 2024**
**Brookfield Gospel Hall Trust Contents**
## **Pages**
|1.|Reference and administrative details|
|---|---|
|2.-5.|Report of the trustees|
|6.|Independent examiner's report|
|7.|Statement of financial activities|
|8.|Balance sheet|
|9.|Cashflow statement|
|10.-14.|Notes to the financial statements|
**Brookfield Gospel Hall Trust Reference and administrative details for the year ended 5th April 2024**
|**Charity name:**|Brookfield Gospel Hall Trust|
|---|---|
|**Registered charity number:**|1159421|
|**Trustees:**|Gary Askew (Chair)|
||Lloyd Cooper (Appointed 6th January 2024)|
||Robert D Farrant|
||Adam Moodie|
||David P Sims (Resigned 6th January 2024)|
||Malcolm S Taylor (Resigned 6th January 2024)|
||Robin Watney (Appointed 6th January 2024)|
|**Treasurer:**|Robert D Farrant|
|**Principal address:**|57 Braeside Road|
||St Leonards|
||Ringwood|
||BH24 2PJ|
|**Independent examiner:**|Julian Remmington|
||Heritage House|
||Woodside Lane|
||Bell Bar|
||Herts.|
||AL9 6DE|
|**Bankers:**|Lloyds Bank|
||Parkstone|
||Poole|
||BH14 0JJ|
|**Solicitors:**|Ellis-Fermor & Negus|
||2 Devonshire Avenue|
||Beeston|
||Nottingham|
||NG9 1BS|
Page 1
**Brookfield Gospel Hall Trust Report of the trustees for the year ended 5th April 2024**
The trustees present their report along with the financial statements of the Charity for the year ended 5th April 2024. 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**
## **Governing document**
The Brookfield Gospel Hall Trust is an unincorporated trust constituted by Deed of Trust dated 20th February 1964, most recently amended by Deed of Variation dated 19th August 2014. The Trust was registered with the Charity Commission for England and Wales on 1st December 2014 under Charity Registration Number: 1159421.
## **Recruitment and appointment of new trustees**
The names of the Trustees who have 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 2024 (2023: £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 Bournemouth Gospel Hall Trust, with which it shares members of its congregation.
## **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 trust has the following charitable purposes:
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
**Brookfield Gospel Hall Trust**
**Report of the trustees for the year ended 5th April 2024**
## **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.
## **Main activities and achievements**
The Trust provides and maintains a Gospel Hall 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’s main achievement this year has been continuing to open the Broadway Lane Gospel Hall to the congregation and visitors and encouraging good works by them which benefit the wider community as described below. Also work in supporting Bournemouth Gospel Hall Trust in the search for a further Gospel Hall in the Ashely Heath area where the numbers have been growing steadily and an additional hall is needed.
The trustees have also purchased Covid 19 Lateral flow tests on a quarterly basis, sufficient for the congregation to test themselves weekly to ensure the safety of attendees at meetings and avoid the spread of the disease.
## **Plans for future periods**
The Trust plans to continue all the current activities.
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. New energy contracts have been entered into with good tariffs secured to minimise the effects of the energy crisis.
The congregation are working closer with local and parish councils in the local areas to support needs that may arise such as litter picks, hedge trimming, and any donations that can be provided to meet requirements such as park benches, defibrillators and meal kits to schools for needy families.
## **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 40 and 600 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.
## **Spreading the Gospel message and the life of a Christian**
The Broadway Lane Gospel Hall is 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.
Page 3
**Brookfield Gospel Hall Trust Report of the trustees for the year ended 5th April 2024**
## **Spreading the Gospel message and the life of a Christian contd.**
In addition to street preaching, the members of the congregation also keep contact with prison chaplains and the chaplain at the local hospital to provide gospel tracts and bibles as required. The Trust also operates a programme of providing regular monthly packs of nutritious food with copies of gospel literature to homeless and needy persons through local charities or homeless societies, with many of the congregation participating in donating generously to this means of displaying Christianity to mankind. Members of the congregation are also regularly involved in supporting the Rapid Relief Team, a separate charity, in the charitable works that they carry out.
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:
1. 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)
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).
3. 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).
4. 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.
5. 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.
## **Financial review**
## **Financial position**
In the year ended 5 April 2024 the Trust had a deficit of incoming resources over resources expended. The deficit was mainly due to providing funding for an affiliated trust and a depreciation charge i.e. a non cash item. Total voluntary income received this year was £117,965 compared to £122,953 in the previous year.
All funds held were unrestricted funds.
Page 4
**Brookfield Gospel Hall Trust**
**Report of the trustees for the year ended 5th April 2024**
## **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 currently surplus funds are being saved for a proposed new hall due to the increase in the size of the congregation. 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 £115,819 (2023 £291,903).
## **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 & 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:
a) select suitable accounting policies and then apply them consistently;
- b) observe the methods and principles in the Charity SORP (FRS 102);
c) make judgements and estimates that are reasonable and prudent;
d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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.
On behalf of the board:
G Askew
Date
Page 5
**Brookfield Gospel Hall Trust**
## **INDEPENDENT EXAMINER'S REPORT ON THE FINANCIAL STATEMENTS**
## **Report to the trustees of Brookfield Gospel Hall Trust on the financial statements for the year ended 5th April 2024 set out on pages 7 to 14.**
## **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 statement**
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.
## **Signed: Date:**
**Name:** Julian Remmington
4cast, Heritage House, Woodside Lane, Bell Bar, Herts., AL9 6DE
Page 6
**Brookfield Gospel Hall Trust Statement of financial activities (including income and expenditure account) for the year ended 5th April 2024**
|**NOTES**
**Incoming and endowments from:**
**Donations and legacies:**
Collections
Contributions from the congregation
Gift Aid donations
Other donations
Income tax refundable
Donated services
**4.**
Payroll giving
Grants received
**5.**
Legacies received
**Investment income and interest**
Interest
**Other income**
**Total**
**Expenditure on:**
**Charitable activities**
Running of meeting halls
**6.**
Wider community outreach
Congregation support
Interment expenses
Cost of donated services
**4.**
Transfers to affiliated trusts
Other costs
**Governance**
Computer costs
Postage, print and stationery
Training
Legal & professional costs
Independent Examiner's fee
Repairs and maintenance
Bank charges
Depreciation- Office equipment
Profit/Loss on sale of assets
**Total**
**Net income/(expenditure)**
Gains/(losses) on revaluation of fixed assets
**Net movement in funds**
**Reconciliation of funds**
Funds at 6th April 2023
**Total funds at 5th April 2024**
**8.**
Interments|**Unrestricted**
**Funds**
**£**
-
52,155
21,192
36,660
5,298
-
-
2,660
-
107
11,000
129,072
59,008
508
4,490
4,564
265,518
-
-
83
-
300
5,755
680
-
-
-
-
340,906
211,834
-
-
211,834
-
1,738,912
1,527,078|**Unrestricted**
**Designated**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total Funds**
**2024**
**£**
-
52,155
21,192
36,660
5,298
-
-
2,660
-
107
11,000
129,072
59,008
508
4,490
4,564
265,518
-
-
83
-
300
5,755
680
-
-
-
-
340,906
211,834
-
-
211,834
-
1,738,912
1,527,078|**Total Funds**
**2023**
**£**
-
75,720
23,798
17,085
5,950
-
-
400
-
32
10,000|
|---|---|---|---|---|---|
||||||132,985|
||||||139,581
191
14,230
6,032
22,423
-
-
400
-
-
4,564
650
-
-
-
-|
||||||188,071|
||||||55,086
-
-
55,086
-
1,793,998|
||||||1,738,912|
The notes on pages 9 to 14 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.
Page 7
**Brookfield Gospel Hall Trust Balance sheet As at 5th April 2024**
|**NOTES**
**Fixed assets**
Tangible fixed assets
**7.**
**Current assets**
Debtors:
Prepayments & accrued income
Cash at bank and in hand
**Current liabilities**
Creditors: amounts falling due within one year:
Other creditors
Accruals and deferred income
Net current assets
**Total assets less current liabilities**
Loans
**Net assets**
**8.**
**Funds**
Unrestricted income fund
Restricted funds
**Total Funds**
**9.**
Creditors: amounts falling due after more than one year:|**£**
**£**
**£**
1,411,259
1,411,259
16,282
101,900
118,182
-
2,363
2,363
115,819
1,527,078
-
**£**
1,527,078
1,527,078
-
**£**
1,527,078
**2024**|**£**
**£**
1,447,009
1,447,009
9,247
287,567
296,814
-
4,911
4,911
291,903
1,738,912
-
**£**
1,738,912
1,738,912
-
**£**
1,738,912
**2023**|**£**
**£**
1,447,009
1,447,009
9,247
287,567
296,814
-
4,911
4,911
291,903
1,738,912
-
**£**
1,738,912
1,738,912
-
**£**
1,738,912
**2023**|
|---|---|---|---|
||||1,447,009
291,903|
||||1,738,912
-|
||||1,738,912|
||||1,738,912
-|
||||1,738,912|
The unaudited financial statements were approved and authorised for issue by the Trustee of Brookfield Gospel Hall Trust on / / and signed on their behalf by
G Askew Trustee
The notes on pages 9 to 14 form part of these financial statements
Page 8
**Brookfield Gospel Hall Trust Detailed statement of financial activities Cashflow Statement for the year ended 5th April 2024**
|**NOTES**
**Cash flows from operating activities:**
**Net income/(-) expenditure for the**
**reporting period (as per the statement of**
**financial activities)**
**Adjustments for:**
Depreciation charges
(-) Gains/losses on investments
Dividends, interest and rents from investments
Loss/(-) profit on sale of fixed assets
(-) Increase/decrease in stocks
(-) Increase/decrease in debtors
Increase/(-) decrease in creditors
**Net cash provided by (-) used in operating activities**
**Cash flows from investing activities:**
Dividends, interest and rents from investments
Proceeds from sale of property, plant and equipment
Purchase of property, plant and equipment
Proceeds from sale of investments
Purchase of investments
**Net cash provided by (-) used in investing activities**
**Cash flows from financing activities:**
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment
**Net cash provided by (-) used in financing activities**
Change in cash and cash equivalents in the reporting
period
**Cash and cash equivalents at the beginning of the**
**reporting period**
**Cash and cash equivalents at the end of the**
**reporting period**|**Unrestricted**
**Funds**
**£**
211,834
-
35,750
-
-
-
-
7,035
-
2,548
-
185,667
-
-
-
-
-
-
-
-
-
-
-
185,667
-
287,567
101,900|**Unrestricted**
**Designated**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total Funds**
**2024**
**£**
211,834
-
35,750
-
-
-
-
7,035
-
2,548
-
185,667
-
-
-
-
-
-
-
-
-
-
-
185,667
-
287,567
101,900|**Total Funds**
**2023**
**£**
55,086
-
38,754
-
-
-
-
100
-
2,240|
|---|---|---|---|---|---|
||||||14,192
-|
||||||-
-
1,310
-
-|
||||||1,310|
||||||-
-
-|
||||||-|
||||||15,502
-
303,069|
||||||287,567|
The notes on pages 9 to 14 form part of these financial statements
Page 9
**Brookfield Gospel Hall Trust Notes to the accounts for the year ended 5th April 2024**
## **1. Accounting policies**
## 1.1 Basis of 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 (£).
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 Brookfield 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.
## 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 £150) 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% straight line Temporary buildings 20% straight line Fixtures and Fittings 10% straight line Equipment 25% reducing balance method
## 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 and there is no requirement to prepare consolidated accounts.
## 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.
Page 10
**Brookfield Gospel Hall Trust Notes to the accounts for the year ended 5th April 2024**
## **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 (2023: None).
## **3 Wages and salaries**
There are no employees (2023: none).
## **4 Donated services**
**Income 2024 2023 £ £** Donated Services - - - - **Expenditure 2024 2023 £ £** Bournemouth Gospel Hall Trust 265,254 22,147 Sandbourne Gospel Hall Trust 264 276 265,518 22,423 **5 Grants received 2024 2023 £ £** Bournemouth Gospel Hall Trust 2,660 400 2,660 400
|**6**
**Resources expended**
Repairs and maintenance of buildings
Landscaping costs
Maintenance- Recording equipment
Light and heat
Water rates
Telephone & broadband at hall(s)
Conference costs
Insurance- Public liability
Legal & professional- specific to halls
Cleaning
Sundry
Depreciation- Freehold property
Depreciation- Equipment|**Meeting**
**rooms**
**£**
2,430
3,209
860
7,916
144
915
-
2,149
500
4,235
-
35,200
550
58,108|**Other**
**charitable**
**activities**
**£**
-
-
-
-
-
-
900
-
-
-
-
-
-
900|**2024**
**£**
2,430
3,209
860
7,916
144
915
900
2,149
500
4,235
-
35,200
550
59,008|**2023**
**£**
80,521
5,054
-
9,077
55
720
-
1,802
1,076
2,406
116
38,021
733
-|
|---|---|---|---|---|
|||||139,581|
Page 11
**Brookfield Gospel Hall Trust Notes to the accounts for the year ended 5th April 2024**
## **7 Tangible fixed assets**
|**Tangible fixed assets**|||
|---|---|---|
|**Freehold**
**Property* and**
**Refurbishment**
**£**
**Cost**
At 6th April 2023
1,778,328
Disposals
-
Additions
-
At 5th April 2024
1,778,328
**Depreciation**
At 6th April 2023
333,516
Disposals
-
Charge for the year
35,200
At 5th April 2024
368,716
Net Book Value
At 5th April 2024
1,409,612
At 6th April 2023
1,444,812|**Equipment**
**£**
10,339
-
-
10,339
8,142
-
550
8,692
1,647
2,197|**Total**
**£**
1,788,667
-
-|
|||1,788,667|
|||341,658
-
35,750|
|||377,408|
|||1,411,259|
|||1,447,009|
- Land Registry title number; DT203413
## **8 Analysis of net assets between funds**
|**Analysis of net assets between funds**
_Current year_
Tangible fixed assets
Currents assets
Current liabilities
**Total funds**
_Prior year_
Tangible fixed assets
Currents assets
Current liabilities|**Unrestricted**
**Unrestricted**
**Designated**
**funds**
**funds**
**£**
**£**
1,411,259
-
118,182
-
2,363
-
1,527,078
-
**Unrestricted**
**Unrestricted**
**Designated**
**funds**
**funds**
**£**
**£**
1,447,009
-
296,814
-
4,911
-
1,738,912
-|**Restricted**
**funds**
**£**
-
-
-
-
**Restricted**
**funds**
**£**
-
-
-
-|**Total**
**funds**
**£**
1,411,259
118,182
2,363|
|---|---|---|---|
||||1,527,078|
||||**Total**
**funds**
**£**
1,447,009
296,814
4,911|
||||1,738,912|
## _8.1 Current year_
## _8.2 Prior year_
## **Total funds**
## **9 Movement in funds**
- _9.1 Current year_
**Restricted funds** Fund Designated funds Unrestricted funds **Total funds**
|**Balance at**
**6 April**
**2023**
**£**
-
-
-
1,738,912
1,738,912|**Incoming**
**resources**
**£**
-
-
-
129,072
129,072|**Resources**
**expended**
**£**
-
-
-
340,906
340,906|**Realised/**
**unrealised**
**gain and**
**losses**
**£**
-
-
-
-
-|**Balance at 5**
**April 2024**
**£**
-|
|---|---|---|---|---|
|||||-
-
1,527,078|
|||||1,527,078|
Page 12
**Brookfield Gospel Hall Trust Notes to the accounts for the year ended 5th April 2024**
## **9 Movement in funds contd.**
_9.2 Prior year_
|**Restricted funds**
Fund
Designated funds
Unrestricted funds
**Total funds**|**Balance at**
**6 April**
**2022**
**£**
-
-
-
1,793,998
1,793,998|**Incoming**
**resources**
**£**
-
-
-
132,985
132,985|**Resources**
**expended**
**£**
-
-
-
188,071
188,071|**Realised/**
**unrealised**
**gain and**
**losses**
**£**
-
-
-
-
-|**Balance at 5**
**April 2023**
**£**
-|
|---|---|---|---|---|---|
||||||-
-
1,738,912|
||||||1,738,912|
## **10 Independent examiner's fees**
Governance costs include £650 (2023 : £650) in respect of independent examiner's fees.
## **11 Transactions with related parties**
Total donations received from connected persons was £38,460 (2023 £40,883). The Trust acquired services from Millway Projects Limited of which Malcolm Taylor is a director for £5,598.75 (2023: £41,940.80). The trust acquired supplies from Vista4 Limited of which the brother of Robert Farrant trustee is a director for £233.04 (2023: £977.55). The trust funded £900 (2023: £nil) to 4 Sight Construction Ltd of which Robert Farrant is a director.
## **12 Volunteers**
Brookfield 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.
Page 13
**Brookfield Gospel Hall Trust Notes to the accounts for the year ended 5th April 2024**
## **13 Full comparison of Statement of Financial Activities**
|**Incoming and endowments from:**
**Donations and legacies:**
Collections
Contributions from the congregation
Gift Aid donations
Other donations
Income tax refundable
Donated services
Payroll giving
Grants received
Legacies received
**Investment income and interest**
Interest
**Other income**
**Total**
**Expenditure on:**
**Charitable activities**
Running of meeting halls
Wider community outreach
Congregation support
Interment expenses
Cost of donated services
Transfers to affiliated trusts
Other costs
**Governance**
Computer costs
Postage, print and stationery
Legal & professional costs
Independent Examiner's fee
Repairs and maintenance
Bank charges
Depreciation- Office equipment
Profit/Loss on sale of assets
**Total**
**Net income/(expenditure)**
Gains/(losses) on revaluation of fixed assets
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
Interments|**Unrestricted**
**Funds**
**£**
-
75,720
23,798
17,085
5,950
-
-
400
-
32
10,000
132,985
139,581
191
14,230
6,032
22,423
-
-
400
-
4,564
650
-
-
-
-
188,071
55,086
-
-
55,086
-
1,793,998
1,738,912|**Unrestricted**
**Designated**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total Funds**
**2023**
**£**
-
75,720
23,798
17,085
5,950
-
-
400
-
-
32
-
10,000|
|---|---|---|---|---|
|||||132,985|
|||||139,581
191
14,230
6,032
22,423
-
-
400
-
4,564
650
-
-
-
-|
|||||188,071|
|||||55,086
-
-
55,086
-
1,793,998|
|||||1,738,912|
Page 14