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2025-04-05-accounts

Trustees Report & Unaudited Financial Statements

Favell Gospel Hall Trust For the year ended 5 April 2025

Contents

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Legal and Administrative Information

Favell Gospel Hall Trust For the year ended 5 April 2025

Charity Name:

Favell Gospel Hall Trust

Registered Charity Number:

1159430

Trustees:

Mr Russell Calder (Chair)

Mr Richard Calder

Mr Owen Ford

Mr Robert Devenish

Mr Grant Clarke

Treasurer:

Mr Richard Calder

Principal Address:

464 Billing Road East, Northampton, Northamptonshire, United Kingdom, NN3 3LF

Independent Examiner:

Sandra Martin FCCA FMAAT FPA BSc 50 Rose Lane Biggleswade Beds SG18 0NB

Accountant:

Oldfield Advisory LLP 1120 Elliott Court Herald Avenue Coventry CV5 6UB

Bankers:

Lloyds Bank George Row Northampton Branch PO Box 1000 BX1 1LT

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Report of the Trustees

Favell Gospel Hall 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 19 June 2000, most recently amended by Deed of Variation dated 08 August 2014. The trust was registered with the Charity Commission for England and Wales on 01 December 2014 under Charity Registration Number: 1159430

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 3 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 similar charities with a view to pooling experience considered useful in pursuing the objects of the Charity. The Charity also maintains particular links with Nene Valley 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 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.

During the year the trust continued to operate the street preaching. This takes place 3 days a week in the Northampton City Centre and gospel tracts and bibles are distributed to interested members of the public. During the financial year the trust also donated food to local food banks and also supported the Rapid Relief Team (RRT), a separate charity, at various events

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Trustees Report & Unaudited Financial Statements

Favell Gospel Hall Trust

Report of the Trustees

throughout the year. Examples of these events are Emergency service open days, event days and training exercises in the local area. Members of the congregation regularly volunteer to support the RRT at these types of events.

Main activities and achievements

The Trust provides and maintains 3 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.

Plans for future periods

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

Meetings

Meetings held at the Gospel 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 25 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 halls and visitors are free to help themselves.

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall 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 deficit of incoming resources over resources expended. This was largely due to non-cash items such as depreciation and also funds granted to the Nene Valley Gospel Hall Trust to fund the purchase of a new site.

Total voluntary income received this year was £480,635 compared to £160,491 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. 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. The trust does currently have a higher level of reserves as they reserving funds in anticipation of future capital spend in the financial year.

Free Reserves at the year end were £100,877 ( 2024: £111,371)

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall 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 Richard Calder (Trustee)

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

Date

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Report of the Independent Examiner Favell Gospel Hall Trust Forthe year ended 5 April 2025 I reportto the trustees on my examlnatlon of the a¢c￿nts0tthe Favell Gospel Hall Trustforthe yearended 5ApriI 21ns. Respective responsibiiltles of Trustees and Examiner Thecharitys trustees are responslble for the preparation of the accounts in accordance with the requirementsofthe CharFtles PLt20111'theActJ. I report in respectof my examination of the Trusvs accounts carried out under section 145 ofthe 2011 Actand in Ca￿ying0￿ my examination I have followed all the applicable Directionsgiven bythe Charity Cornmisslon undersection 14515llb) of theAcL Basis of Independent Examinerfs Report My examinatlon was carrled out In attordance with the General Directions given bythe Charlty Commission. An examinion Includes a review ofthe accounting records kept by thecharity and a comparison of the accounts presentsd with those rKords. tt also Includes consideratton of any unusual items ordSsclosure$ in the accounts and seeklng of explanatlons from you as TNstees con¢eming ony5uch matters. The procedures undertaken do not provlde all the evidence that ¥vould be required in an aud1( and consequently no oplnlon Is glven as to whetherthe accounts presenta 'true and falrview, and the report ￿ Ilmlted to those matters set out In thestatements below. Independent Exarninerfs Statement I have completed my examination. I confimi that no matsrial matters havecometo my attention In connert5on withthe examination giving me cause to belleve that In any materfal respect Accounting records were not kept In respect of theTrustas required bysection 130 of the Act. or The accounts do not accord wlth those record4 or The accounts do not complywith the applicable requirements concemingthe fom and content of accounts setout in the Charities (Accounts and Reports} Regulations 21X>8otherthan anyrequirement that the accounts we a'true and fairvie Ich is nota matter considered as part ofan independent examrnation. I have no concerns and have come across no other rnatters in connertion with the examlnation to which attention should be drawn in this inor erto enable a properunder5tandingoftheaccountsto be reached. Sandra Mortin FCCA FMMT FPA 8Sc 50 Rose Lane Blggie5wade Beds SG18 ONB 18 N¢)veMber2025 Tru51eesRerA)rt&Vnaudit4dFinanoalSl3tements FObEUGoswl HailTwu 18Nw2025 Pa8eBof20

Statement of Financial Activities

Favell Gospel Hall Trust For the year ended 5 April 2025

Statement of Financial Activities
Favell Gospel Hall Trust
For the year ended 5 April 2025
Statement of Financial Activities
Favell Gospel Hall Trust
For the year ended 5 April 2025
Statement of Financial Activities
Favell Gospel Hall 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:
Collections
-
-
-
-
2,370
Contributions from the Congregation
216,826
-
-
216,826
81,391
Gift Aid Donations
64,580
-
-
64,580
60,630
Income Tax refunds
16,505
-
-
16,505
15,283
Payroll Giving
4,644
-
-
4,644
818
Grants Received (note 5)
178,080
-
-
178,080
-
Other
Interments
8,250
-
-
8,250
15,950
Other interest
812
-
-
812
534
Total Other
9,062
-
-
9,062
16,484
Total Income and endowments:
489,697
-
-
489,697
176,975
Expenditure:
Running Meeting Rooms (note 9)
181,128
-
-
181,128
136,458
Cost of donated services (note 4)
15,354
-
-
15,354
34,847
Grants to affiliated trusts (note 5)
341,714
-
-
341,714
6,000
Loss on sale of assets
Profit/Loss on sale of assets
-
-
-
-
914,550
Total Loss on sale of assets
-
-
-
-
914,550
Total Expenditure:
538,196
-
-
538,196
1,091,854
Net Income/(Expenditure)
(48,499)
-
-
(48,499)
(914,879)
Net Movement In Funds
(48,499)
-
-
(48,499)
(914,879)
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2025
TOTAL FUNDS
2024
Reconciliation of funds (note 11)
Total Funds bought forward
1,375,659
-
-
1,375,659
2,290,538
Net movement in funds
(48,499)
-
-
(48,499)
(914,879)
Total Funds carried forward
1,327,160
-
-
1,327,160
1,375,659

The notes on page 11 - 20 form part of these financial statements.

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Balance Sheet

Favell Gospel Hall Trust As at 5 April 2025

Balance Sheet
Favell Gospel Hall Trust
As at 5 April 2025
2025 2024
Fixed Assets
Tangible assets (note 6) 1,231,911 1,264,287
Total Fixed Assets 1,231,911 1,264,287
Current assets
Prepayments and accrued income 30,593 32,623
Cash at bank and in hand 73,081 85,886
Total Current assets 103,673 118,509
Creditors: amounts falling due withinone year
Accruals and deferred income 2,796 1,510
Total Creditors: amounts falling due within one year 2,796 1,510
Net current assets/(liabilities) 100,877 116,999
Total assets less current liabilities 1,332,788 1,381,287
Creditors: amounts falling due after more than one year
Loans 5,628 5,628
Net Assets 1,327,160 1,375,659
Funds (note 10)
Unrestricted funds 1,327,160 1,375,659
Total Funds 1,327,160 1,375,659

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

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

Mr Richard Calder (Trustee)

The notes on pages 11 - 20 form part of these financial statements.

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Notes forming part of the Financial Statements

Favell Gospel Hall 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 Favell 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 £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 3% straight line
Fixtures and Fittings 10% reducing balance

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall 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)

4. Donated Services

2025
2024
2025
2024
Donated Services
Donated To:
Donated Services to Nene Valley GHT
15,354
34,847
Total Donated Services:
15,354
34,847

5. Grants

2025
2024
2025
2024
Grants:
Grants Received from:
Grants from Bedford Gospel Hall Trust
178,080
-
Total Grants Received:
178,080
-

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Notes forming part of the Financial Statements

2025
2024
Grants to:
Grants to Nene Valley Gospel Hall Trust
341,714
6,000
Total Grants:
341,714
6,000

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Notes forming part of the Financial Statements

6. Tangible Fixed Assets

Cost Freehold land
& buildings -
Billing Road East
Freehold land &
Buildings-
Northampton Road
Freehold land &
Buildings -
Moulton Lane
Fixtures, Fittings
& Equipment
Totals
At 6 April 2024 651,139 505,004 451,848 85,591 1,693,583
Additions - - - - -
Disposals - - - - -
At 5 April 2025 651,139 505,004 451,848 85,591 1,693,583
Depreciation
At 6 April 2024 333,274 25,830 9,623 60,569 429,296
Current Year
Depreciation
15,838 10,025 4,012 2,502 32,376
Eliminated on
disposals
- - - - -
At 5 April 2025 349,112 35,855 13,635 63,071 461,673
Net Book Value
At 5 April 2025 302,028 469,149 438,214 22,520 1,231,910
At 5 April 2024 317,865 479,174 442,225 25,022 1,264,288

Land registry titles of the above property held are NN42245, NN232261 and NN231604.

7. TRANSACTIONS WITH RELATED PARTIES

During the financial year, aggregated donations of £22,209 (2024: £11,070) were received. Reimbursements totalling £3,898 were made to trustees for expenses incurred on the trusts behalf.

8. VOLUNTEERS

Favell 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.

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Trustees Report & Unaudited Financial Statements

Favell Gospel Hall Trust

Resources Expended

Favell Gospel Hall Trust For the year ended 5 April 2025

9. Resources Expended

MEETING ROOMS OTHER
CHARITABLE
ACTIVITIES
TOTAL COSTS
2025
TOTAL COSTS
2024
Direct Costs
Repairs and maintenance 46,542 - 46,542 27,332
Landscaping and waste 7,188 - 7,188 8,088
Insurance 3,970 - 3,970 3,178
Water rates 17,952 - 17,952 26,417
Telephone and broadband costs 4,861 - 4,861 2,820
Legal and professional 2,787 - 2,787 3,751
Public outreach expenses - 270 270 520
Special meeting costs 60,489 - 60,489 -
Depreciation 32,376 - 32,376 43,734
Governance 1,286 - 1,286 1,614
Other disbursements 157 - 157 18,079
Donations and gifts - 750 750 742
Burial Ground 2,501 - 2,501 182
Total Direct Costs 180,109 1,019 181,128 136,458

Governance costs include £250 (prior year: £180) in respect of independent examiners fees.

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Analysis of Net Assets - Current year

Favell Gospel Hall Trust For the year ended 5 April 2025

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS

10.1 Current Year
UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2025
Funds
Tangible Fixed Assets 1,231,911 - - 1,231,911
Current Assets 103,673 - - 103,673
Current Liabilities (8,424) - - (8,424)
Total Funds 1,327,160 - - 1,327,160

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Analysis of Net Assets - Prior Year

Favell Gospel Hall Trust For the year ended 5 April 2025

10.2 Prior Year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2024
Funds
Tangible Fixed Assets 1,264,287 - - 1,264,287
Current Assets 118,509 - - 118,509
Current Liabilities (7,138) - - (7,138)
Total Funds 1,375,659 - - 1,375,659

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Movement in Funds - Current Year

Favell Gospel Hall Trust For the year ended 5 April 2025

11. Movement in Funds

11.1 Movement in funds - current year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2025
Movement in Funds
Total funds bought forward 1,375,659 - - 1,375,659
Incoming resources 489,697 - - 489,697
Resources expended (538,196) - - (538,196)
Total funds carried forward 1,327,160 - - 1,327,160

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Movement in Funds - Prior Year

Favell Gospel Hall Trust For the year ended 5 April 2025

11. Movement in Funds

11.2 Movement in funds - Prior year

UNRESTRICTED DESIGNATED RESTRICTED TOTAL FUNDS
FUNDS FUNDS FUNDS 2024
Movement in Funds
Total funds bought forward 1,640,538 - - 1,640,538
Opening Funds Adjustment 650,000 - - 650,000
Incoming resources 176,975 - - 176,975
Resources expended (1,091,854) - - (1,091,854)
Total funds carried forward 1,375,659 - - 1,375,659

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust

Comparative Statement of Financial Activities

Favell Gospel Hall Trust For the year ended 5 April 2025

Comparative Statement of Financial Activities
Favell Gospel Hall Trust
For the year ended 5 April 2025
Comparative Statement of Financial Activities
Favell Gospel Hall Trust
For the year ended 5 April 2025
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2024
Income and endowments:
Donations and Legacies:
Collections
58,796
-
-
58,796
Contributions from the congregation
24,965
-
-
24,965
Gift Aid Donations
60,630
-
-
60,630
Income Tax refunds
15,283
-
-
15,283
Payroll Giving
818
-
-
818
Other
Interments
15,950
-
-
15,950
Interest Received
534
-
-
534
Total Income and endowments:
176,975
-
-
176,975
Expenditure:
Running Meeting Rooms (note 10)
136,458
-
-
136,458
Cost of donated services
34,847
-
-
34,847
Grants to affiliated trusts (note 6)
6,000
-
-
6,000
Loss on sale of assets
Profit/Loss on sale of assets
914,550
-
-
914,550
Total Loss on sale of assets
914,550
-
-
914,550
Total Expenditure:
1,091,854
-
-
1,091,854
Net Income/(Expenditure)
(914,879)
-
-
(914,879)
Net Movement In Funds
(914,879)
-
-
(914,879)
UNRESTRICTED
FUNDS
DESIGNATED
FUNDS
RESTRICTED
FUNDS
TOTAL FUNDS
2024
Reconciliation of funds (note 12)
Total Funds bought forward
1,640,538
-
-
1,640,538
Opening Funds Adjustment
650,000
-
-
650,000
Net movement in funds
(914,879)
-
-
(914,879)
Total Funds carried forward
1,375,659
-
-
1,375,659

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Trustees Report & Unaudited Financial Statements Favell Gospel Hall Trust