Charity registration number: 1159468
Cardiff Gospel Hall Trust
Annual Report and Financial Statements for the Year Ended 5 April 2025
Hinton Abbott Accountants
Cardiff Gospel Hall Trust
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 to 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 to 15 |
Cardiff Gospel Hall Trust
Reference and Administrative Details Chairman Graham Davis Chief Executive Officer Alex Nunn Trustees Timothy Swanson Grant Hewison Alex Nunn Graham Davis Barry George Thompson, 22 May 2024 Principal Office The Hawthorns St. Brides-Super-Ely Cardiff CF5 6EY Charity Registration Number 1159468 Bankers Lloyds Bank plc 25 Gresham Street London EC2V 7HN Independent Examiner Hinton Abbott Accountants 2 Kingsdown Orchard Hyde Road Swindon Wiltshire SN2 7RR
Page 1
Cardiff Gospel Hall Trust
Trustees' Report
The trustees present the annual report together 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 10-11 and comply with the Trust Deed and applicable law.
Structure, governance and management
Governing document
The Cardiff Gospel Hall Trust is an unincorporated trust constituted by a Deed of Trust dated 12 August 1991, most recently amended by Deed of Variation dated 5 August 2017. The Trust was registered with the Charity Commission for England and Wales on 3 December 2014 under Charity Registration Number: 1159468. The name of the trust was changed from Hirwaun Road Trust to Cardiff Gospel Hall Trust.This was approved by the congregation on 4th August 2017.
Recruitment and appointment of 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 2025 (2024:£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 the Ashgrove 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 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.
Page 2
Cardiff Gospel Hall Trust
Trustees' Report (continued)
Main activities and achievements
The Trust provides and maintains 4 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.
As a charitable Christian organisation, we carry out a number of tasks to assist mankind in various ways. Both time and money are given to provide a benefit to those around us in need. In normal circumstances this is carried out in a variety of ways, from litter picking, providing park benches to serving hot meals to emergency services in times of crisis. As with many organisations, the pandemic has had a profound effect on our ability to operate our normal activities but where there has been opportunity, we have done what we can. Most of this work is carried out through members of the congregation volunteering for RRT (Rapid Relief Team is a separate charity). All work is carried out voluntarily. More details of these activities can be found in the appendix attached to these accounts.
Plans for Future Periods
Despite a number or maintenance projects being required to maintain the Gospel Halls, the trustees feel that these costs are not significantly impacting on the ability of the charity to continue as a going concern. The Cardiff Gospel Hall Trust remains committed to supporting the Rapid Relief Team in its charitable endeavours. Together, we will continue to make a positive impact on our local communities, offering assistance and hope to those who need it most.
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 held in one or more of the gospel halls. 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 Cardiff Gospel Hall is a base from which the regular congregation and others who attend the meetings areencouraged to spread the Christian Gospel, in word and deed.
Members of the congregation participate in a programme of street preaching everyday Monday- Friday. This is held at midday on Queen Street in Cardiff and would be attended by a minimum of 2-3 persons who would preach the name of Christ. Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public. Tracts and gospel cards are available for collection from the main gospel hall and any enquires received by the trustees or made to the central office are followed up fully, and where applicable people have been directed to the following website (www.christiandoctrineandgospelpublishing.org) where literature can be purchased or downloaded for reading in multiple languages.
In addition to street preaching, the trust also keeps in contact with prison chaplains to provide gospel tracts and bibles as required. The Trust also operates a programme of providing regular packs of nutritious food and gospel literature to homeless and needy persons through local charities or homeless societies.
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 3
Cardiff Gospel Hall Trust
Trustees' Report (continued)
• 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.
Financial review
Financial position
In the year ended 5 April 2025 the Trust had a surplus of £94,858 of incoming resources over resources expended. Total voluntary income received this year was £214,565 compared to £316,997 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. In line with the objectives of the charity we are building up reserves within the fund in order to be able to purchase another gospel hall to provide for a possible increase in attendees and worshippers in new nearby areas. 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 £549,991. (2024: £423.961)
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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:
Page 4
Cardiff Gospel Hall Trust
Trustees' Report (continued)
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 constitution. The trustees 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
26 Jan 2026
The annual report was approved by the trustees of the charity on ..................................................... and signed on its behalf by:
Alex Nunn
...................................................
Alex Nunn Mr Alex Nunn (Jan 26, 2026, 9:49pm) Chief executive officer and trustee
Page 5
Cardiff Gospel Hall Trust
Independent Examiner's Report to the trustees of Cardiff Gospel Hall Trust
I report to the trustees on my examination of the accounts of the Cardiff Gospel Hall Trust for the year ended 5 April 2025.
Responsibilities and basis of report
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.
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:
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Accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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The accounts do not accord with those records; or
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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.
Chris Pittock
...........................................................
Chris Pittock (Jan 26, 2026, 10:12pm) Chris Pittock
2 Kingsdown Orchard Hyde Road Swindon Wiltshire SN2 7RR
26 Jan 2026 Date:..................................................
Page 6
Cardiff Gospel Hall Trust
Statement of Financial Activities for the Year Ended 5 April 2025
| Note Income and Endowments from: Donations and legacies 11 Investment income Total income Expenditure on: Raising funds Charitable activities Total expenditure 12 Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 7 |
Unrestricted funds £ 214,565 33,633 248,198 (215) (153,125) (153,340) 94,858 94,858 1,829,294 1,924,152 |
Total 2025 £ 214,565 33,633 |
|---|---|---|
| 248,198 | ||
| (215) (153,125) |
||
| (153,340) | ||
| 94,858 | ||
| 94,858 1,829,294 |
||
| 1,924,152 |
The notes on pages 10 to 15 form an integral part of these financial statements. Page 7
Cardiff Gospel Hall Trust
Statement of Financial Activities for the Year Ended 5 April 2025 (continued)
| Note Income and Endowments from: Donations and legacies 11 Investment income Total income Expenditure on: Raising funds Charitable activities Total expenditure 12 Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 7 |
Unrestricted funds £ 316,997 5,492 322,489 1,267 280,107 281,374 41,115 41,115 1,788,179 1,829,294 |
Total 2024 £ 316,997 5,492 |
|---|---|---|
| 322,489 | ||
| 1,267 280,107 |
||
| 281,374 | ||
| 41,115 | ||
| 41,115 1,788,179 |
||
| 1,829,294 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2025 and 2024 is shown in note 7.
The notes on pages 10 to 15 form an integral part of these financial statements. Page 8
Cardiff Gospel Hall Trust
(Registration number: 1159468) Balance Sheet as at 5 April 2025
| Note Fixed assets Tangible assets 5 Current assets Debtors Cash at bank and in hand Creditors: Amounts falling due within one year 6 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 7 |
2025 £ 1,374,161 4,142 573,008 577,150 (27,159) 549,991 1,924,152 1,924,152 1,924,152 |
2024 £ 1,405,333 3,798 497,969 |
|---|---|---|
| 501,767 (77,806) |
||
| 423,961 | ||
| 1,829,294 | ||
| 1,829,294 | ||
| 1,829,294 |
The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on ........................................................................ and signed on their behalf by: 26 Jan 2026
Alex Nunn
~~........................................................~~ .......... Alex Nunn Mr Alex Nunn (Jan 26, 2026, 9:49pm) Chief executive officer and trustee
The notes on pages 10 to 15 form an integral part of these financial statements. Page 9
Cardiff Gospel Hall Trust
Notes to the Financial Statements for the Year Ended 5 April 2025
1 Accounting policies
Basis of preparation 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 and endowments
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 Cardiff 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.
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.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 10
Cardiff Gospel Hall Trust
Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Freehold land not depreciated Freehold buildings 2% Straight Line Fixtures and Fittings 10% Straight Line
Fund structure
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.
Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.
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 Trustees’ remuneration and expenses
Trustees’ remuneration and expenses
No trustees received any remuneration or other benefits from an employment with the charity, and there were no expense reimbursements.
3 Wages and salaries
There are no employees (2024: None).
Page 11
Cardiff Gospel Hall Trust
Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)
4 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements Legal fees Total for 2025 Total for 2024 |
Unrestricted funds General £ 2,440 4,176 6,616 3,593 |
Total funds £ 2,440 4,176 |
|---|---|---|
| 6,616 | ||
| 3,593 |
5 Tangible fixed assets
| 5 Tangible fixed assets |
|||
|---|---|---|---|
| Cost At 6 April 2024 At 5 April 2025 Depreciation At 6 April 2024 Charge for the year At 5 April 2025 Net book value At 5 April 2025 At 5 April 2024 |
Land and buildings £ 1,938,448 1,938,448 537,023 29,834 566,857 1,371,591 1,401,425 |
Furniture and equipment £ 13,378 13,378 9,470 1,338 10,808 2,570 3,908 |
Total £ 1,951,826 |
| 1,951,826 | |||
| 546,493 31,172 |
|||
| 577,665 | |||
| 1,374,161 | |||
| 1,405,333 |
Land Registry Number WA460226
6 Creditors: amounts falling due within one year
| Other creditors Accruals |
2025 £ 24,999 2,160 27,159 |
2024 £ 75,000 2,806 |
|---|---|---|
| 77,806 |
Page 12
Cardiff Gospel Hall Trust
Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)
| 7 Movement in Funds Unrestricted funds General General Unrestricted funds General General Designated |
Balance at 6 April 2024 £ Incoming resources £ Resources expended £ Balance at 5 April 2025 £ 1,829,294 248,198 (153,340) 1,924,152 Balance at 6 April 2023 £ Incoming resources £ Resources expended £ Transfers £ Balance at 5 April 2024 £ 1,782,679 310,583 (263,968) - 1,829,294 5,500 - - (5,500) - 1,788,179 310,583 (263,968) (5,500) 1,829,294 |
Balance at 5 April 2025 £ 1,924,152 |
Balance at 5 April 2025 £ 1,924,152 |
|---|---|---|---|
| Balance at 5 April 2024 £ 1,829,294 - |
|||
| 1,829,294 |
Page 13
Cardiff Gospel Hall Trust
Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)
8 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 1,374,161 577,150 (27,159) 1,924,152 Unrestricted funds General £ 1,405,333 501,767 (77,806) 1,829,294 |
Total funds at 5 April 2025 £ 1,374,161 577,150 (27,159) |
|---|---|---|
| 1,924,152 | ||
| Total funds at 5 April 2024 £ 1,405,333 501,767 (77,806) |
||
| 1,829,294 |
9 Related party transactions
During the year £1,090 were received as donations from related parties.
10 Volunteers
Cardiff Gospel Hall Trust relies entirely on volunteers to carry out the management, administration and general maintenance work.
11 Income from donations and legacies
| Donations and legacies; Non Gift aid Donations Gift aid Donations Gift aid reclaimed Total for 2025 Total for 2024 |
Unrestricted funds General £ 202,921 9,315 2,329 214,565 316,997 |
Total funds £ 202,921 9,315 2,329 |
|---|---|---|
| 214,565 | ||
| 316,997 |
Page 14
Cardiff Gospel Hall Trust
Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)
12 Net incoming/outgoing resources
Net outgoing resources for the year include:
| Depreciation of fixed assets Donated Services to Ashgrove Insurance Repairs & Manintenance Charitable Donations Sundry Expenses Cleaning Independent Examiners Fees Legal & Professional fees Commission payable Gas & Electricity & water Telephone Cost of Public events Total |
2025 £ 31,172 27,203 2,414 49,001 268 1,500 113 2,440 10,132 215 26,595 810 1,477 153,340 |
2024 £ 31,172 17,406 2,907 163,232 34,239 1,734 1,631 2,220 2,566 1,267 15,345 649 7,006 281,374 |
|---|---|---|
Page 15
Issuer
Hinton Abbott Accountants
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