Charity Registration No: 1159426
Glanwern Gospel Hall Trust
Report of the Trustees and Unaudited Financial Statements Year Ended 5 April 2022
C&H Stedman Noble House Eaton Road Hemel Hempstead HP2 7UB
Glanwern Gospel Hall Trust
Contents
| Pages | |
|---|---|
| Reference and Administrative Details | 2 |
| Report of the Trustees | 3-7 |
| Independent Examiner's Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11-17 |
Page 1
Glanwern Gospel Hall Trust
Reference and Administrative Details
For the Year Ended 5 April 2022
| Charity Name | Glanwern Gospel Hall Trust |
|---|---|
| Registered Charity Number | 1159426 |
| Trustees | Gavin Michael Sims (Chair) |
| Stephen Edward Hill | |
| Simon Andrew Rusling | |
| Andrew Abernethie | |
| Darren Brown | |
| Treasurer | Darren Brown |
| Principal Address | Phoenix Way, Penllergaer |
| Swansea | |
| SA4 9WN | |
| Independent Examiner | C&H Stedman |
| Noble House | |
| Eaton Road | |
| Hemel Hempstead | |
| Hertfordshire | |
| HP2 7UB | |
| Accountant | C&H Stedman |
| Noble House | |
| Eaton Road | |
| Hemel Hempstead | |
| Hertfordshire | |
| HP2 7UB | |
| Bankers | Lloyds Bank plc |
| 25 Gresham Street | |
| London | |
| EC2V 7HN | |
| Solicitors | Wace Morgan |
| 31 Market Street | |
| Newtown | |
| Powys | |
| SY16 2PG |
Page 2
Report of the Trustees For the Year Ended 5 April 2022
Glanwern Gospel Hall Trust
The Trustees present their report along with the financial statements of the Charity for the year ended 5 April 2022. The financial statements have been prepared in accordance with the accounting policies set out on pages 11 to 12 and comply with the Trust Deed and applicable law.
Structure, governance and management
Governing document
The Charity is an unincorporated trust constitued by a Deed of Trust dated July 26, 1965, most recently amended by Deed of Variation dated August 12, 2014. The Trust was registered with the Charity Commission for England and Wales on December 1, 2014 under Charity Registration Number: 1159426.
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 2. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 5 April 2022 (2021: £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 Kingsbridge Gospel Hall Trust, with which it shares members of its congregation. Costs of services donated are shown in Note 4 on page 13.
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 aims
The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit, including by the carrying on of the service of God in accordance with the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth Brethren Christian Church (the “Brethren”) and any other charitable purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are summarised in two schedules to the Trust Deed.
Page 3
Report of the Trustees (continued) For the Year Ended 5 April 2022
Glanwern Gospel Hall Trust
Public benefit
The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit.
The 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[s] this year have been to
-
Purchase another building with view of renovation and creating another gospel hall
-
Donated supplies to local Food Bank to the value of £296.67
The trustees have also operated an Emergency Needs fund for the duration of the coronavirus pandemic and any resultant economic downturn. This is providing limited financial assistance by the way of grocery vouchers to households, who have experienced a recent and significant decrease in income due to the pandemic, such that it is likely to impact on the health and/or welfare of members of the household. The trust has appointed a Local Welfare Panel to manage the application process and to administer the vouchers to qualifying applicants.
Plans for future periods
In the second half of 2022, the Trust will be starting to provide gospel tracts for distribution at street preachings in the local city centre. It will also be continuing donations to local food banks.
With the commencement of lockdown restrictions in the UK the trust ceased using the gospel hall it operates. During the financial year, restrictions were eased sufficiently to allow the congregation to use the gospel hall for the Lord’s Supper (Communion). The use of the rooms was conducted in a manner which always complied with the government guidance, and the trust intends to continue using the rooms when it is safe to do so. The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.
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 40 and 500 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.
Page 4
Report of the Trustees (continued) For the Year Ended 5 April 2022
Glanwern Gospel Hall Trust
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 addition to street preaching, members of the congregation have provided food packs for local schools for children in need of these. They also plan to support the Rapid Relief Team in providing 1500 meals to NHS workers at a local hospital early in 2023.
In carrying out this work, the congregation considers itself to be living out its faith in practice, as particularly exemplified in the following extract from the schedule to the Trust Deed on living a Christian life:
-
We seek and are encouraged to live exemplary lives in all our relationships with others in the wider community (including former Brethren), in accordance with the teachings of Holy Scripture (1 Tim 2:2).
-
We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).
-
We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22-25, Col 4:1).
-
The preservation and protection of the family unit is fundamental and children are prized as a blessing from God. (Psalm 127:3-5). The elderly are valued members of the community, for whom both their family and the wider community are expected to care.
-
Holy Scripture commands us to be good neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).
Funding
Funding is sought through gifts from the congregation and Gift Aid is claimed on eligible donations. Funding is sometimes received from other charitable trusts with complementary objectives.
Page 5
Glanwern Gospel Hall Trust
Report of the Trustees (continued) For the Year Ended 5 April 2022
Financial review
Financial position
In the year ended 5 April 2022, the Trust had a modest defecit of incoming resources over resources expended due to non-monetary items such as depreciation. Total voluntary income received this year was £45,306 compared to £33,104 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. However, reserves at the year end were high due to funds required for a renovation project on one of the buildings. 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 £125,336 (2021: £90,472).
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:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
Page 6
Report of the Trustees (continued) For the Year Ended 5 April 2022
Glanwern Gospel Hall Trust
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:
Stephen Hill & Darren Brown Trustees
Date: Jan 24, 2023
Page 7
Independent examiner's report to the trustees For the Year Ended 5 April 2022
Glanwern Gospel Hall Trust
I report to the trustees on my examination of the accounts of the Glanwern Gospel Hall Trust for the year ended 5 April 2022.
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 the Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking of explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.
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:
-
Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
The accounts do not accord with those records; or
-
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)
24th January 2023
Page 8
Glanwern Gospel Hall Trust
Statement of financial activities For the Year Ended 5 April 2022
| Notes Income and endowments from: Donations and legacies: Collections Contributions from the Congregation Gift Aid donations Income tax refunds Donated services 4 Payroll giving Legacies Other Income Investments Bank interest Other Profit on sale of assets Total Expenditure on: Charitable activities Running meeting rooms Congregation Support Cost of donated services 4 Total 5 Net income/(expenditure) Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Gains/(losses) on revaluation of fixed assets |
Unrestricted Designated Restricted Total Funds Total Funds Funds Funds Funds 2022 2021 £ £ £ £ £ 1,070 - - 1,070 - 16,200 3,250 - 19,450 26,260 23,415 - - 23,415 5,455 5,853 - - 5,853 1,362 - - - - - - - - - - - - - - - - - - - 10 9 - - 9 17 - - - - - |
|---|---|
| 46,547 3,250 - 49,797 33,104 |
|
| 33,540 - - 33,540 21,330 - 7,725 - 7,725 10,725 8,918 - - 8,918 2,151 |
|
| 42,458 7,725 - 50,183 34,206 |
|
| 4,089 (4,475) - (386) (1,103) - - - - - 4,089 (4,475) - (386) (1,103) 479,403 1,455 - 480,858 481,961 |
|
| 483,492 (3,020) - 480,472 480,858 |
The notes on pages 11 to 17 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 9
Glanwern Gospel Hall Trust
Balance Sheet
As at 5 April 2022
| Notes Fixed assets Tangible fixed assets 6 Current assets Debtors: Prepayments and 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 Creditors: amounts falling due after more than one year: Loans Net assets Funds Unrestricted income fund Restricted funds Total funds 7 |
2022 £ 681,136 5,854 120,501 126,355 1,018 - 125,336 806,472 326,000 480,472 480,472 - 480,472 |
2021 £ 390,386 |
|---|---|---|
| 2,285 88,512 |
||
| 90,797 | ||
| 325 - |
||
| 90,472 | ||
| 480,858 - |
||
| 480,858 | ||
| 480,858 - |
||
| 480,858 |
The unaudited financial statements were approved and authorised for issue by the Trustee of Glanwern Gospel Hall Trust on and signed on their behalf by
Stephen Hill & Darren Brown Trustee
The notes on pages 11 to 17 form part of these financial statements.
Page 10
Glanwern Gospel Hall Trust
Notes to the financial statements For the year ended 5 April 2022
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 Glanwern 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.
Page 11
Notes to the financial statements For the year ended 5 April 2022
Glanwern Gospel Hall Trust
- 1.5 Tangible fixed assets and depreciation
Tangible fixed assets (costing more than £1,000) 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 land Not depreciated Freehold buildings 2% straight line Temporary buildings 20% straight line Fixtures and Fittings 25% straight line
- 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.
The Trust currently has no Restricted Funds.
- 1.8 Preparation of consolidated financial statements The Charity does not have a trading subsidiary throughout the period 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.
The trustees do not consider that the Covid-19 pandemic will have any effect on the ability of the trust to continue as a going concern.
Page 12
Notes to the financial statements For the year ended 5 April 2022
Glanwern Gospel Hall Trust
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 (2021: None).
3. Wages and salaries
There are no employees (2021: None).
4. Donated services
| Donated to: Kingsbridge Gospel Hall Trust Resources expended Direct costs - Repairs and maintenance - Insurance - Rates - Light and heat - Rent - Telephone - Depreciation - Legal and professional costs - Others Support costs Governance |
Meeting rooms £ 10,723 2,652 - 2,477 - 1,060 12,840 1,348 1,551 7,725 888 41,265 |
Other charitable activities £ - - - - - - - - - - - - |
2022 £ 8,918 8,918 2022 £ 10,723 2,652 - 2,477 - 1,060 12,840 1,348 1,551 7,725 888 41,265 |
2021 £ 2,151 |
|---|---|---|---|---|
| 2,151 | ||||
| 2021 £ 1,536 472 138 2,065 - 808 14,066 1,270 976 10,725 - |
||||
| 32,056 |
5. Resources expended
Governance costs include £888 (2021: £0) in respect of independent examiner's fees.
Page 13
Glanwern Gospel Hall Trust
Notes to the financial statements For the year ended 5 April 2022
6. Tangible fixed assets
| Cost Brought forward at Additions Disposals At 5 April 2022 Depreciation Brought forward at Charge for the year Impairment Disposals At 5 April 2022 Net book value At 5 April 2022 At 5 April 2021 6 April 2021 6 April 2021 |
681,136 390,386 280,085 - 12,840 - 267,245 961,221 Property and Refurbishment £ Freehold 657,631 303,590 - |
- - - - - - - - Buildings £ Temporary - - - |
- - 5,125 - - - 5,125 - - 5,125 Fixtures & Fittings £ Furniture, 5,125 |
£ Total 303,590 - 662,756 |
|---|---|---|---|---|
| 966,346 | ||||
| - 12,840 - 272,370 |
||||
| 285,210 | ||||
| 681,136 | ||||
| 390,386 |
Property Details:
The Freehold Land and Buildings are at Phoenix Way, Penllergaer, Swansea SA4 9WN. Land registry titles of the above property held is WA948234.
Additional Freehold Land and Buildings were purchased in the year at Unit 15 Gorslas Industrial Estate, Gorslas, SA14 7NN with a title number WA520238.
Page 14
Glanwern Gospel Hall Trust
Notes to the financial statements For the year ended 5 April 2022
| 7. Analysis of net assets between funds Current year Tangible fixed assets Current assets Current liabilities Non-current liabilities Total funds Prior year Tangible fixed assets Current assets Current liabilities Total funds 8. Movement in funds Current year Restricted funds Unrestricted funds Total funds - - 49,797 50,183 - - 50,183 - 480,858 480,858 - 49,797 480,858 - 8.1 6 April 2021 Realised/ Balance at Incoming unrealised gains and losses resources Resources expended £ £ £ £ 7.2 390,386 - Restricted (325) - (326,000) - £ £ 480,472 - funds funds Unrestricted 90,797 - funds funds £ £ 681,136 126,355 - - (1,018) Unrestricted Restricted 7.1 |
(1,018) - 480,472 480,858 Balance at 5 April 2022 £ 390,386 Total (326,000) (325) £ 480,472 funds funds £ 681,136 126,355 90,797 Total |
|
|---|---|---|
| 480,472 |
Page 15
Glanwern Gospel Hall Trust
Notes to the financial statements For the year ended 5 April 2022
8.2
Prior year
| Prior year | ||||
|---|---|---|---|---|
| Restricted funds Unrestricted funds Total funds 481,961 481,961 £ - Balance at 6 April 2020 |
33,104 33,104 £ - Incoming resources |
34,206 34,206 £ - Resources expended |
- - £ - gains and losses Realised/ unrealised |
480,858 £ - Balance at 6 April 2021 |
| 480,858 |
9. Transactions with related parties
Donations received from related parties without conditions from trustees and all their related parties during the year amounted to £7,540 (2021: £3,750)
10. Volunteers
Glanwern 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 16
Glanwern Gospel Hall Trust
Notes to the financial statements For the year ended 5 April 2022
| 11. Comparative Statement of Financial Activities |
11. Comparative Statement of Financial Activities |
11. Comparative Statement of Financial Activities |
|||
|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total Funds | ||
| Funds | Funds | Funds | 2021 | ||
| Notes | £ | £ | £ | £ | |
| Income and endowments from: | |||||
| Donations and legacies: | |||||
| Collections | - | - | - | - | |
| Contributions from the | - | ||||
| Congregation | 14,080 | 12,180 | - | 26,260 | |
| Gift Aid donations | 5,455 | - | - | 5,455 | |
| Income tax refunds | 1,362 | - | - | 1,362 | |
| Donated services | 4 | - | - | - | - |
| Payroll giving | - | - | - | - | |
| Legacies | - | - | - | - | |
| Grants | 10 | - | - | 10 | |
| Investments | |||||
| Bank interest | 17 | - | - | 17 | |
| Other | |||||
| Profit on sale of assets | - | - | - | - | |
| Total | 20,924 | 12,180 | - | 33,104 | |
| Expenditure on: | |||||
| Charitable activities | |||||
| Running meeting rooms | 21,330 | - | - | 21,330 | |
| Congregation Support | - | 10,725 | - | 10,725 | |
| Cost of donated services | 4 | 2,151 | - | - | 2,151 |
| Total | 5 | 23,481 | 10,725 | - | 34,206 |
| Net income/(expenditure) | (2,558) | 1,455 | - | (1,103) | |
| Gains/(losses) on revaluation of | - | - | - | - | |
| fixed assets | |||||
| Net movement in funds | (2,558) | 1,455 | - | (1,103) | |
| Reconciliation of funds | |||||
| Total funds brought forward | 481,961 | - | - | 481,961 | |
| Total funds carried forward | 479,403 | 1,455 | - | 480,858 |
Page 17
Glanwern Gospel Hall Trust - 5th April 2022 (Revised)
Final Audit Report
2023-01-24
Created: 2023-01-24 By: Tom Stedman (tom@candhstedman.com) Status: Signed Transaction ID: CBJCHBCAABAAazIpl1fVx9I7X7qUo5GfbdjxijIdvADM
"Glanwern Gospel Hall Trust - 5th April 2022 (Revised)" History
Document created by Tom Stedman (tom@candhstedman.com)
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