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2023-04-05-accounts

REGISTERED CHARITY NUMBER: 1159423

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 5 April 2023

for

Holyhead Road Gospel Hall Trust

Pace Accountants Noble House Eaton Road Hemel Hempstead Hertfordshire HP2 7UB

Holyhead Road Gospel Hall Trust

Contents of the Financial Statements for the Year Ended 5 April 2023

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 14

Holyhead Road Gospel Hall Trust

Reference and Administrative Details for the Year Ended 5 April 2023

TRUSTEES R A Blackledge
B Pocock
L Devenish
R Blackledge
S Plant
PRINCIPAL ADDRESS Meeting Hall
Holyhead Road
Bicton
Shrewsbury
Shropshire
SY3 8EF
REGISTERED CHARITY 1159423
NUMBER
INDEPENDENT EXAMINER Pace Accountants
Noble House
Eaton Road
Hemel Hempstead
Hertfordshire
HP2 7UB
CHAIRMAN R Blackledge
TREASURER
S Plant
BANKERS Lloyds Bank plc
1 Pride Hill
Shrewsbury
Shropshire
SY1 1DG

Page 1

Holyhead Road Gospel Hall Trust

Report of the Trustees for the Year Ended 5 April 2023

The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2023. The financial statements have been prepared in accordance with the accounting policies set out on page 9-10 and comply with the Trust Deed and applicable law.

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.

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.

Meetings

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

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

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 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.

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:

Page 2

Holyhead Road Gospel Hall Trust

Report of the Trustees for the Year Ended 5 April 2023

OBJECTIVES AND ACTIVITIES

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.

ACHIEVEMENT AND PERFORMANCE

One of the Trust's principal activities that further its objectives is providing a facility for the coordination of 'outreach' work into the wider community.

This report includes some of the activities that we have been engaged in during 2022-23.

Gospel tracts and literature available from the Gospel Hall

The Trust maintains a stock and display of gospel tracts, literature and Bibles in the foyer of our main Gospel Hall and this fact is advertised on the sign board at the street entrance.

Other Activities

The Trust's main achievement this year has been the sale of the land adjacent to the City Hall

In addition to street preaching, members of the congregation have worked with the Rapid Relief Team charity as detailed below:

The Rapid Relief Team is a separate charity that has a local team in Shrewsbury made up from our congregation members. To widen the scope of activity the team cooperate with the neighbouring team in Newtown, Powys. Our main hall is used to store some essential provisions and equipment that would be required if RRT are requested to support the emergency services working at an incident nearby. RRT members have also been busy during the year taking part in the following activities.

Further plans for 2023-24

We are planning to continue the various initiatives in the new period now the Covid-19 pandemic restrictions are lifted.

We will look for opportunities to support additional other local charities that need support from our wiling team of volunteers.

We will be open to new suggestions from members of the congregation which we will review and put forward for approval at one of the regular trustee meetings.

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.

FINANCIAL REVIEW

Principal funding sources

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

Page 3

Holyhead Road Gospel Hall Trust

Report of the Trustees for the Year Ended 5 April 2023

FINANCIAL REVIEW

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. 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 £310,165. Anticipated use of these funds includes:

Financial position

In the year ended 5 April 2023, the Trust had a modest surplus of incoming resources over resources expended amounting to £5,726 before non monetary items such as depreciation and loss on the disposal of fixed assets. When these items are taken into account the Trust ran a deficit amounting to £62,408.

Total voluntary income received this year was £31,200 compared to £31,199 in the previous year.

During the year the Trust sold a property which they had built on some land that was adjacent to the gospel hall. This land was valued at £250,000 but the trust received £280,000. This was less than the book value of the asset and a loss on disposal amounting to £42,941 is shown in the SOFA.

All funds held were unrestricted funds.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is an unincorporated trust constituted by a Deed of Trust dated 18 June 1982, most recently amended by Deed of Variation dated 12 August 2014. The Trust was registered with the Charity Commission for England and Wales on 1 December 2014 under Charity Registration Number 1159423.

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 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 2023 (2022: £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 trust also maintains particular links with the Severn 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.

Page 4

Holyhead Road Gospel_Hal Trusj R ortoltheT foi the Year Ended 5 A ril 2023 STATEMENT OF TRUSTEES, RESPONSIBILITIES The Iruslees are responsible for preparing the Trustees, Annual Report and the financial slalements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pra¢ticel. The law applicable lo charities in England & Wa￿S requires the Iruslees lo prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the ch8rrty and of the incorning resources and application of resources of the charity for thal period. In prepaTing these financial statements, the Iruslees are required lo.. select suitable accounting policies and then apply Ihem Consistent￿., obsetve the methods and principles in the Charities SORP {FRS 1021., make judgements and eslimales that are reasonable and prudent., slate whether 8ppli¢able accounting stsndards have been followed. Subject to any material departures disclosed and explained in the financial slalements.. prepare the finanryal slalemenls on the going Goncern basis unless il is inappropriate lo presume that the charity will continue in operation. The Irusl8es are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the charity and enable Ihern lo ensure that the financial statements comply wrth the Charities Acl 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust d&ed. They are also respollsible for safeguarding the assets of the charity and hence for taking rèasonable steps for the prevention and detection of fraud and other irreguLarities. All transactions have been reviewed and approved by bNo trustees. Approved by Order of the board of trustees on ..... and signed on tis behalf by.. lant- Trustee Page 5

Inde endenl Examiner's Re ort to the Trustees of HDI head R08d Gos el Hall Trust I report lo the tru81ees on my examlnation of the accounts of the Holyhead Road Gospel Hall Trust for the year ended 05 Aprrl 2023. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity's Irustees a￿ responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'lhe Act,). I report in respect of my examination of the Trusvs accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions g¢ven by the Charity Commission under section 145{Sllbl of the Acl. BASIS OF THE INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accountsng records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or discbsures in the accounts, and seeking of explanations from you as Trustees concerning any such matters. The prO￿dureS undertaken do not provide all the evidence that would be required in an 8udi( and consequendy no opinion is given a5 to whether the accounts prèsent a 'lrue and fair view, and the report is limited lo those matters set out in the $18temenls below. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I confinm that no material matters have come lo my attention in connection with the examination giving me cause to believe that in any material re5pecl'. 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 sel 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 whlch allenlion should be drawn in this rèport In order lo enable a proper understanding of the accounts lo be reached. frbj Peter Allen Pace Accountants Noble House Eaton Road Hemel Hempstead Hertfoidshire HP2 7UB Date.. Page 6

Holyhead Road Gospel Hall Trust

Statement of Financial Activities for the Year Ended 5 April 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Investment income
2
Other income
3
Total
EXPENDITURE ON
Charitable activities
4
Running Gospel Hall Trusts
Depreciation
Other Activities
Donated Services
Loss on the Disposal of Fixed Assets
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
31,200
960
643
32,803
28,438
13,741
-
10,091
42,941
95,211
(62,408)
1,251,020
1,188,612
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
5.4.23
Total
funds
£
31,200
960
643
32,803
28,438
13,741
-
10,091
42,941
95,211
(62,408)
1,251,020
1,188,612
5.4.22
Total
funds
£
31,199
-
7,536
38,735
17,071
20,423
387
11,859
-
49,740
(11,005)
1,262,025
1,251,020

The notes form part of these financial statements

Page 7

el Hall Trust B81an 5 A ril 2023 5.4.23 Total funds 5.4.22 Totsl fund8 Unrestricted fund Restricted fvnd Notes FIXED ASSETS Tangible assets 878,447 878,447 1,213,708 CURRENT ASSETS Debtors Cash al bank 1,252 311,450 1,252 311,450 2,043 36,440 312,702 312,702 38,483 CREDITORS Amounts falling due wlhin one year 10 12,537) (2.537} (1,1711 NET CURRENT ASSETS 310,165 310,165 37,312 TOTAL ASSETS LESS CURRENT LIABILITIES 1.188,612 1,188.612 1,251,020 NET ASSETS 1,188,612 1,188,612 1.251,020 FUNDS Unrestricted funds 11 1,188,612 1.251,020 TOTAL FUNDS 1.188,612 1,251,020 The fi ..0.3Yo.Illl' slalements were approved by the Board of Trustees and authorised for issue on and were signed on ils behalf by.. S Plant- Trustee Blackledge- TNslee The notes foTm Part of these finantyy815tatemenl$ Page 8

Holyhead Road Gospel Hall Trust

Notes to the Financial Statements for the Year Ended 5 April 2023

1. ACCOUNTING POLICIES

Basis of preparing the 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).

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 Holyhead Road 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.

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.

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.

Tangible fixed assets

Tangible fixed assets (costing more than £200) 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 Property 2% straight line Plant and Equipment 5% straight line

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.

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.

Page 9

continued...

Holyhead Road Gospel Hall Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2023

1. ACCOUNTING POLICIES - continued

Preparation of consolidated financial statements

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

Going concern

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

Significant estimates and judgements

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

2. INVESTMENT INCOME

Deposit account interest
3.
OTHER INCOME
Other income
Rents Received
Total
4.
CHARITABLE ACTIVITIES COSTS
Running Gospel Hall Trusts
Depreciation
Donated Services
Loss on the Disposal of Fixed
Assets
Unrestricted
funds
£
960
Unrestricted
funds
£
643
Unrestricted
funds
£
960
Unrestricted
funds
£
643
Unrestricted
funds
£
960
Unrestricted
funds
£
643
Restricted
funds
£
-
Restricted
funds
£
-
Restricted
funds
£
-
Restricted
funds
£
-
5.4.23
Total
funds
£
960
5.4.23
Total
funds
£
643
5.4.23
Total
funds
£
960
5.4.23
Total
funds
£
643
5.4.22
Total
funds
£
-
5.4.22
Total
funds
£
7,536
5.4.22
Total
funds
£
-
5.4.22
Total
funds
£
7,536
5.4.23 5.4.22
£ £
643 7,536
643 7,536
Direct
Costs
£
24,245
13,741
10,091
42,941
91,018
Support
costs
£
4,193
-
-
-
4,193
Totals
£
28,438
13,741
10,091
42,941
95,211

Donated Services

During the year, services amounting to the value of £10,091 [2022 £11,859] were donated to the Severn Gospel Hall Trust.

Page 10

continued...

Holyhead Road Gospel Hall Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2023

5. TRUSTEES' REMUNERATION AND BENEFITS

No Trustees received any remuneration or other benefits from an employment with the charity.

Trustees' expenses

During the year a trustee Mr. Scott Plant was reimbursed for expenses amounting to £779 (2022: None).

6. WAGES AND SALARIES

There are no employees (2022: none).

7.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Designated
fund
Fund
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
31,199
-
Other income
7,536
-
Total
38,735
-
EXPENDITURE ON
Charitable activities
Running Gospel Hall Trusts
17,071
-
Depreciation
20,423
-
Other Activities
387
-
Donated Services
11,859
-
Total
49,740
-
NET INCOME/(EXPENDITURE)
(11,005)
-
RECONCILIATION OF FUNDS
Total funds brought forward
1,262,025
-
TOTAL FUNDS CARRIED FORWARD
1,251,020
-
Restricted
fund
£
-
-
-
-
-
-
-
-
-
-
-
Total
funds
£
31,199
7,536
38,735
17,071
20,423
387
11,859
49,740
(11,005)
1,262,025
1,251,020

Page 11

continued...

Holyhead Road Gospel Hall Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2023

8. TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 6 April 2022
1,463,983
Disposals
(335,229)
At 5 April 2023
1,128,754
DEPRECIATION
At 6 April 2022
253,343
Charge for year
13,397
Eliminated on disposal
(13,708)
At 5 April 2023
253,032
NET BOOK VALUE
At 5 April 2023
875,722
At 5 April 2022
1,210,640
Freehold property comprises:
Bicton (Title Nos SL139330, SL216765 & SL176934)
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
11.
MOVEMENT IN FUNDS
At 6.4.22
£
Unrestricted funds
General fund
1,251,020
TOTAL FUNDS
1,251,020
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
32,803
TOTAL FUNDS
32,803
Plant and
Equipment
£
6,876
-
6,876
3,808
343
-
4,151
2,725
3,068
5.4.23
£
1,252
5.4.23
£
2,537
Net
movement
in funds
£
(62,408)
(62,408)
Resources
expended
£
(95,211)
(95,211)
Totals
£
1,470,859
(335,229)
1,135,630
257,151
13,740
(13,708)
257,183
878,447
1,213,708
5.4.22
£
2,043
5.4.22
£
1,171
At
5.4.23
£
1,188,612
1,188,612
Movement
in funds
£
(62,408)
(62,408)

Page 12

continued...

Holyhead Road Gospel Hall Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2023

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above
Unrestricted funds
General fund
TOTAL FUNDS
At 6.4.21
£
1,262,025
1,262,025
are as follows:
Incoming
resources
£
38,735
38,735
Net
movement
in funds
£
(11,005)
(11,005)
Resources
expended
£
(49,740)
(49,740)
At
5.4.22
£
1,251,020
At
5.4.22
£
1,251,020
1,251,020
are Movement
in funds
£
(11,005)
(11,005)
(11,005)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 6.4.21
£
1,262,025
1,262,025
Net
movement
in funds
£
(73,413)
(73,413)
At
5.4.23
£
1,188,612
1,188,612

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
71,538
(144,951)
(73,413)
71,538
(144,951)
(73,413)
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
71,538
(144,951)
(73,413)
71,538
(144,951)
(73,413)
(73,413)

Page 13

continued...

Holyhead Road Gospel Hall Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2023

12. RELATED PARTY DISCLOSURES

The Trust sold a building with planning permission to be used as a shop to a company Bicton Developments of whom the son of Trustee Mr Richard Blackledge and the brother of Trustee Mr Robert Blackledge is a director and shareholder. The price paid was £280,000. The amount paid was higher than the valuation for Open Market Capital purposes of £250,000.

During the year the Trust received rent amounting to £643 [2022 £7,536] from a company 2C Trading Limited of which two the sons of Trustee Mr Richard Blackledge and two of the the brothers of Trustee Mr Robert Blackledge were directors and one of the sons and brother was a shareholder.

13. VOLUNTEERS

Holyhead Road 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 14